board of trusteesservices core and non-core to mission, eliminate redundancies, create efficiencies...

BOARD OF TRUSTEES

Bona Heinsohn, President

Gift Ban Act and Ethics Officer Agricultural Conservation Easement and Farmland Protection Representative

Harvard, IL

Brandon Thomas, Vice-President Huntley, IL

Kent Krautstrunk, Treasurer

IACFPD/IAPD/NRPA Representative McHenry County Conservation Foundation Representative

Chicago Wilderness Crystal Lake, IL

Stephen Barrett, Secretary

McHenry County Council of Governments Representative Trout Valley, IL

Dave Kranz

Green Drinks Representative Kishwaukee River Ecosystem Partnership

Woodstock, IL

Peter Merkel McHenry, IL

Vernon Scacci

Fox River Ecosystem Partnership Woodstock, IL

Carolyn Schofield

County Board Liaison

EXECUTIVE LEADERSHIP TEAM

Elizabeth S. Kessler, MBA, CPRE, Executive Director John Kremer, CPRP, Director of Operations & Public Safety

Andy Dylak, Director of Administration & Finance Ed Collins, Director of Land Preservation & Natural Resources

Wendy Kummerer, CPRP, Marketing & Communications Manager

CONTACT

www.mccdistrict.org 815-338-6223 TTD: 815-334-2878

A Component unit of the County of McHenry, IL

http://www.mccdistrict.org/

AGENCY OVERVIEW FY 2017- Annual Budget

McHenry County Conservation District

Page 2

AGENCY OVERVIEW

As part of his opening keynote address to the Inaugural Conference of Governors held at the White House in 1908 to discuss natural resources and their proper use, President Theodore Roosevelt stated, “There can be no greater issue than that of conservation in this country.” The same can be said of the delegates and attendees to the First McHenry County Conservation Congress held on February 6, 2016 that pledged their support, enthusiasm and ethical conscience to the preservation and integration of McHenry County’s open lands, agricultural areas, trails, wildlife, waters and scenic beauty. For almost five decades, the McHenry County Conservation District, as one of only five Conservation Districts in the State of Illinois, has dedicated itself to preserving public open space, protecting natural areas and land along major waterways, restoring wildlife habitats and providing trails and recreational facilities for the public to enjoy under the Conservation District Act of 1963 (70 ILCS 410). The Fundamental Declaration of Conservation Principles1 states in its preamble, “The 25,000 acres of public open space protected by the McHenry County Conservation District since its inception by voter referendum in 1971 represents an irreplaceable legacy to be cherished, safeguarded and passed on to future generations of county residents. These lands constitute a natural heritage of woodlands, prairies, wetlands, streams, agricultural lands and buffers that afford habitat for native plants and wildlife, clean and filter surface and ground water, provide for clean-air, promote healthy outdoor activities, connect county citizens to the natural world and inspire the heart and senses with an opportunity to experience the beauty and aesthetics of nature. Further, public lands protected by the McHenry County Conservation District afford each of us, regardless of the basis of our interest in nature, the opportunity to develop a greater awareness of our role in, and our responsibility for, the total community of life and in doing so to adopt a conservation ethic compelling us to assume a moral duty to become educated about conservation issues and to act on that information. Additionally, these public lands also include sites and features of important native and current cultural and historic value allowing the citizens of the county to connect with and learn from both the historic and prehistoric past enabling them to move into the future with a strong foundation and a clear understanding of how the past has influenced the county’s growth.” Under the guardianship of the District’s Board of Trustees that serve in an appointed, voluntary and non-partisan position in partnership with its dedicated staff and volunteers; residents (humans and non-humans comprising the natural heritage of McHenry County) are guaranteed that McHenry County Conservation District public lands, which make up just 6% of the entire county, will be protected in perpetuity. These wide open spaces and places that matter afford our residents the opportunity to enjoy and gain an appreciation of nature, embrace our cultural heritage, experience an array of outdoor recreational amenities for physical activity close to home, and enrich their lives with an abundance of environmental education and volunteer experiences. As a nationally recognized leader in the parks, recreation and conservation industry, the McHenry County Conservation District strives to achieve the highest standards of excellence in everything it does while focusing on sustainability, quality and fiscal accountability. Our commitment to our mission and vision remains a priority despite the economic, political, societal and environmental landscape in which the District exists and operates. Competing external forces such as these requires education and advocacy, investments in capital (human, natural resources, and bricks and mortar), creativity, adaptation in management and service delivery to remain resilient and relevant. The FY 2016-FY 2020 Strategic Plan, adopted by the Board of Trustees on April 16, 2015, acknowledges the current position of the District through an in-depth analysis of strengths, opportunities, weaknesses and threats and identifies the critical issues believed to be of paramount importance in the immediate future.

1 McHenry County Conservation District’s First Conservation Congress 2016. Fundamental Declaration of Conservation Principles.

McHenry County Conservation District, Woodstock, IL.



Page 3

It is clearly evident from reviewing the District’s Strategic Plan that there is not a shortage of innovative ideas and new initiatives that could be pursued; however, there are significant fiscal constraints on how much the District can manage given the current economic and political landscape as well as the capacity of staff and volunteers to administer an expanded portfolio of programs, projects or services. The District remains a catalyst in collaborative conservation and public engagement efforts underway in our region including: ecological restoration efforts, rare plant discoveries, scientific research, environmental educational programs, innovative management strategies, wildlife reintroduction projects, aiding in the development of a regional Bio-Diversity Recovery Plan, and assisting with the creation of a regional and county-wide Green Infrastructure Vision (GIV) Plan. In addition, the District has assisted with transportation infrastructure and created essential community connections through bicycle and pedestrian trails, placement of groundwater monitoring wells on District property, and the development of the McHenry County Natural Areas Inventory and Natural Areas Protection Guide. Our accomplishments and successes were only made possible by those individuals and organizations who share a common vision of safeguarding, appreciating and restoring health to our County’s natural areas—woodlands, prairies, wetlands, rivers and lakes as well as the ability to enhance the quality of life for all that consider McHenry County their home. For the past several years, the District has been laser focused on key operations, programs and services to address the following internal priorities: retain talent and functional staffing levels, align operations and services with best management practices, reduce expenditures and enhance non-tax revenues, identify programs and services core and non-core to mission, eliminate redundancies, create efficiencies and forge strategic alliances and partnerships. Key issues that remain front and center include managing the rapid growth of the District over the past decade (demand for services, acres acquired, habitat restored and sites opened), declining revenues with increasing costs, aging infrastructure, competing demands for time, talent and resources, unfunded mandates, risk management, and increased interest in government accountability, efficiency, and transparency. At no other time in the District’s history, have we found ourselves at such a critical crossroads where our reputation is among the nation’s best and our future dependent upon our ability to adapt and push beyond long-standing operational comfort zones to create a sustainable and resilient agency that will continue to successfully fulfill the conservation mission and land ethic as envisioned by the county’s citizens when the McHenry County Conservation District was first established. The Fiscal Year 2017 Budget reflects our continued commitment to provide McHenry County citizens with the best the county has to offer. Our highest opportunity and greatest need has been and will continue to be that of sustaining the District and its public assets into the future. It is our collective responsibility to balance growth and demands for services while sustaining the District during a difficult economic environment with limited funding resources. While our arduous financial outlook has improved, the next several years will be focused on regaining financial strength, preserving biodiversity, maintaining public investments, and increasing public participation in programs, activities and sites. Difficult decisions and cost saving initiatives have been and continue to be made throughout the organization including: shared services with government and non-government agencies, workforce reduction, redistribution of workload among team members, reduced overhead costs, reallocating resources where they can be most effective, and purposeful abandonment of programs and processes no longer cost effective. While optimistic about the District’s future, financial recovery is anticipated to be slow, balanced and sustainable. Therefore, the District will continue to assess needs, do its best with limited resources to maintain service excellence expectations, enhance organizational capacity through the use of technology, cultivate strategic working partnerships for shared services, maintain the economic condition of its employees and work tirelessly to secure alternative funding sources to carry out its laudable and specific mission and vision. Our budgeting strategy continues to focus on outcomes which are aligned with the District’s FY 2016-FY 2020 Strategic Plan.



Page 4

While the District is not in a position to acquire more land at the present time, there is immense value in preserving the natural treasures of McHenry County while they remain. Wide open spaces contribute greatly to our quality of life, not only by contributing to our overall health (physical, mental, and spiritual as places to rest, play, reflect and explore) but by their intrinsic value as well. These conservation areas reflect the unique natural and cultural heritage of McHenry County and their long-term preservation is a promise to future generations, that this heritage will still exist for them decades from today.

McHenry County has open space areas that need to be protected as those areas are subject to future growth and/or development. Additional acres of woodlands, prairie and wetlands as well as high-quality stream corridors identified on the McHenry County and Illinois Natural Area Inventories and in the McHenry County Green Infrastructure Plan adopted by the McHenry County Board in 2012 are currently without any protection. One example of significant impacts to the County’s natural heritage has been a nearly 90% loss of the original stands of mature oak trees that once existed. Remaining remnants of these stands are important candidates for preservation and the District continues to work with other organizations and private owners to help preserve and manage these areas through purchase, conservation easements and management agreements.

Looking ahead, the District will continue to seek creative funding sources and strategic partnerships to protect viable public open space when opportunities present themselves. Additionally, the District will remain steadfast in its mission to provide a myriad of ecosystem services, education programs and recreational activities that will as its primary purpose protect our natural areas and promote the health, happiness and heritage of our human and non-human constituents.

“Local and regional parks are not only leaders in conservation, health and wellness and social equity, they are engines of economic activity,” according to a recent, first of its kind, nationwide study commissioned by the National Recreation and Park Association that measured the economic impact of local and regional parks.2 On a national level, public parks on a conservative measure contributed to almost $140 billion in economic activity and generated nearly one million jobs in 2013. The study developed estimates of the economic impact of local and regional spending in all 50 states and the District of Columbia, Illinois had the largest per capita economic impact with $1,107 of economic impact per resident. Even more compelling to economic benefits, is that parks and open space are essential to our neighborhoods in providing relief from suburban stressors like traffic congestion, blacktop roads, and a horizon of only rooftops by protecting open space to reduce air pollution, improve water quality, provide areas for excess flood waters, limit storm water impacts, reduce erosion and increase property values. Our human health and viability is vitally dependent upon the quality and biodiversity of our public lands and the ecosystem services they provide (the food we eat, the water we drink and the sense of place for solitude, renewal and physical activity). Whether you visit one of the District’s conservation areas, participate in a program or special event, every resident of McHenry County directly benefits from the county’s protected natural resources on McHenry County Conservation District’s public lands – 365 days of the year.

The District’s programs, sites, facilities and services as proposed within the annual budget, are an investment in McHenry County’s future. The associated benefits provide a return on investment (ROI) and return on environment (ROE) that is tangible, measurable and essential to sustaining the long-term health and viability of McHenry County. McHenry County Conservation District’s protected public lands and associated working landscapes provide McHenry County citizens with indispensable, invaluable, irreplaceable ecological services that are fundamental to the overall success and continued strengthening of a vibrant, healthy and economically prosperous McHenry County.

2 The Center for Regional Analysis, 2015.The Economic Impact of Local Parks: An Examination of the Economic Impact of Operations and Capital Spending

on the United States Economy. Prepared for the National Recreation and Park Association, Ashburn, Virginia. Retrieved February 8, 2016 from

http://www.nrpa.org/parkeconreport.

http://www.nrpa.org/parkeconreport

BUDGET OVERVIEW FY 2017- Annual Budget


Page 5

BUDGET OVERVIEW

Accounting & Budget Policies This document represents the Board of Trustees annual budget for the Fiscal Year (FY) 2017, which begins April 1st of 2016 and ends March 31st of 2017. The annual budget represents the total sources and uses for the General Fund, Insurance Fund, Debt Service Fund, Dedicated Accounts Capital Fund, Capital Improvement Plan Fund and the Natural Resource Management Fund. The District uses the modified accrual basis of accounting and this budget is consistent with those principals, as well as the guidelines established by the Board of Trustees. The Government Finance Officers Association has awarded the District the Certificate of Achievement for Excellence in Financial Reporting for the Comprehensive Annual Financial Report for each of the last five consecutive fiscal years.

In 2014, the Illinois Property Tax Code Extension Limitation Law (PTELL) was amended to allow taxing bodies to initiate a separate and new levy for the specific purposes of paying Social Security and Medicare related employment taxes. The statutory change does not allow the District to grow its ‘aggregate’ levy beyond what is allowed under PTELL, it simply allows the District to segregate the Social Security and Medicare related expenses out of the ‘corporate’ fund levy reducing the ‘corporate’ levy by the amount of the new separate levy. In order to simplify the understanding of the District’s operational finances, the District has elected to receive these funds into the General Fund. This allows any reader of the District’s financials, including this budget document, to quickly see the total cost of any area of operations, such as; Natural Resources, Education, or Police and Safety. If the levy were received into a separate fund, a user would have to identify the different areas of operations within each fund and then add the expenses from those multiple funds to determine the total cost of any individual area of operation. McHenry County’s Economy From 2000-2007 the Equalized Assessed Valuation (EAV) of McHenry County grew 90%, averaging more than a 9% annual growth rate and creating unprecedented pressures on open space to be lost to residential and commercial development. In order to protect open spaces and natural resources from the threats of development, McHenry County residents overwhelmingly approved two separate Conservation District General Obligation Bond Issuances: the first for $68.5 million in 2001 and a second for $73 million in 2007. The purpose of both bond issuances was to acquire and protect open space, protect and restore natural habitats, and develop additional public recreational amenities. Responding to the direction of McHenry County residents, the District experienced an astounding rate of growth, more than doubling its land holdings between 2001 and 2012. After reaching its peak in 2008, McHenry County’s EAV fell by 34% through 2014, as the local economy was not immune from the subprime lending crisis and great recession of 2007-2009. Out of concern for the deteriorating economic position of the County and its residents, caused by the unprecedented slow post-recession recovery, the Conservation District Board of Trustees elected to not take a General Fund property tax levy increase for the levy years 2012, 2013 and 2014. (This is explained in greater detail on page 6 of this budget document.) The County’s EAV has now returned to a growth mode, with an annual increase of approximately 3% for 2015 and an estimated annual increase of more than 6% for 2016. Additionally, the County’s unemployment rate has fallen below 5% during the 2015 calendar year.



Page 6

Operating Capacity During the five-year period from FY 2008 through FY 2012, with the proceeds from the voter approved 2007 bond issuance, the Conservation District acquired and/or protected an additional 4,140 acres of open space, provided additional public access and amenities to (9) new conservation areas, added (8.5) miles of regional trails, (7.5) miles of hiking trails, (7) picnic shelters, and (3) fishing/canoe access points. During this same period staffing levels stayed relatively unchanged. In order to manage this astounding rate of growth, with minimal increases in its operating revenues, the District developed a very fiscally conservative management approach; holding staffing to the minimal levels necessary to meet its critical operational needs and continuously finding ways to be more productive, efficient and cost effective. Since FY 2012, with the 2007 bond proceeds expended, the District has been substantially in a ‘maintenance’ mode with minimal land acquisitions and taking on only critically important new initiatives.

The below chart illustrates the disparity in the growth of land owned and managed by the District and the number of employee full-time equivalents (FTE’s) budgeted within the General Fund over the last eleven fiscal years.

20,316

21,477

23,135

23,690

24,783 24,910 25,022 25,051 25,105 25,147 25,147+

88.7 88.2 88.8 87.9 88.1

89.891.2

90.489.4

87.688.6

80

82

84

86

88

90

92

94

96

98

100

20,000

21,000

22,000

23,000

24,000

25,000

26,000

FY 2

00

7

FY 2

00

8

FY 2

00

9

FY 2

01

0

FY 2

01

1

FY 2

01

2

FY 2

01

3

FY 2

01

4

FY 2

01

5

FY 2

01

6

FY 2

01

7

Employee FullTime Equivalents (FTE's)

vs. Acres of Land Owned / ManagedBudgeted FY 2007- FY 2017

Acres of Land Owned Total FTE's

FTE'sAcres

The District currently protects 25,147 acres of open space which provides wildlife habitat preservation, educational opportunities and recreational amenities for the citizens of McHenry County to appreciate and enjoy. There are thirty-three sites open to the public featuring four educational facilities, hiking, biking, cross-country skiing, equestrian and snowmobile trails, picnic shelters, camp sites, fishing sites, and a multitude of opportunities for wildlife viewing. Additionally the District maintains 41 miles of regional bike trails, 56 miles of hiking and multi-use trails and boasts 17 dedicated State Nature Preserves within its sites.



Page 7

Taxpayer Savings Out of concern for the declining economic position of the County residents during the 2008-2009 economic downturn and the unprecedented decline in home values (and despite the significant growth in land holdings and operational stresses facing the District during the same time period), the Board of Trustees elected to not increase the General Fund levy and reduced its total combined property tax levies as summarized below.

From 2011 through 2014 the District did not increase its General Fund Property Tax levy(s). The below table shows the actual total General Fund tax levy(s) extensions by ‘levy’ year.

During the same time period, related operating expenses (on average) would have increased as measured by the growth of the Consumer Price Index (CPI), by an estimated $1,166,452 as illustrated in the below schedule.

This required the District to effectively absorb $1.1 million dollars of inflationary costs. This was accomplished through a combination of finding creative new operating efficiencies, cost and service reductions, shared services and increasing alternative non-tax revenues.

For the second consecutive year, the District has reduced its total aggregate property tax levies for all funds as follows:

Levy Levy Levy Levy

Extension Extension Extension Extension

2011 2012 2013 2014

General Fund 7,311,367$ 7,311,404$ 7,173,743$ 7,311,450$

Levy Levy Levy Levy Total

Extension Extension Extension Extension Inflationary

2011 2012 2013 2014 Growth

CPI Growth 3.0% 1.7% 1.5%

Total With CPI Increase 7,311,367$ 7,530,708$ 7,658,730$ 7,773,611$

Levy vs Inflationary Increase (219,304)$ (484,987)$ (462,161)$ (1,166,452)$

Extended Extended Levy Proposed Levy

Levy Levy Change Levy Change

2013 2014 2013 vs 2014 2015 2014 vs 2015

Corporate 7,173,743$ 6,850,960$ (322,783)$ 6,955,703$ 104,743$

Soc Sec -$ 460,490$ 460,490$ 460,490$ -$

Insurance 247,637$ 273,388$ 25,751$ 284,324$ 10,936$

Debt Service 12,291,635$ 12,066,159$ (225,476)$ 11,882,700$ (183,459)$

Total 19,713,015$ 19,650,997$ (62,018)$ 19,583,217$ (67,780)$



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Budget Summaries- All Funds: The following table shows the total budgeted expenditures and appropriations for all funds for the fiscal years 2014, 2015, 2016 and 2017:

Summary of Budgeted Expenditures- All Funds

Budget Budget Budget Budget $ Change % Change

FY 2014 FY 2015 FY 2016 FY 2017 FY16 vs FY17 FY16 vs FY17

General 9,383,034 9,109,612 9,306,592 9,150,038 (156,554) -1.7%

Bond Proceeds 2,921,202 - - - - NA

Dedicated Accounts 8,534,570 2,441,672 2,615,073 3,860,820 1,245,747 47.6%

Debt Service 12,027,379 12,543,204 12,068,375 12,118,200 49,825 0.4%

Capital Improvement Plan 1,057,729 400,000 596,150 1,258,438 662,288 111.1%

Natural Resources 797,529 582,070 414,897 416,633 1,736 0.4%

Insurance Fund 236,964 259,873 270,599 280,548 9,949 3.7%

Total All Funds $34,958,407 $25,336,431 $25,271,686 $27,084,677 $ 1,812,991 7.2%

The following table shows the total budgeted revenues for all funds for the fiscal years 2014, 2015, 2016 and 2017:

Summary of Budgeted Revenues- All Funds

Budget Budget Budget Budget $ Change % Change

FY 2014 FY 2015 FY 2016 FY 2017 FY16 vs FY17 FY16 vs FY17

General Fund 9,004,927 8,689,943 8,780,476 8,876,438 95,962 1.1%

Bond Proceeds Fund - - - - - NA

Dedicated Accounts Fund 4,555,814 1,388,325 1,151,157 2,793,783 1,642,626 142.7%

Debt Service Fund 12,027,949 12,293,589 12,068,047 11,885,562 (182,485) -1.5%

Capital Improvement Plan 4,215,150 14,630 14,630 10,408 (4,222) -28.9%

Natural Restorations Fund 65,033 71,044 1,091,503 730,508 (360,995) -33.1%

Insurance Fund 228,371 249,569 270,599 280,548 9,949 3.7%

Total All Funds $30,097,244 $22,707,100 $23,376,412 $24,577,247 $ 1,200,835 5.1%

GENERAL FUND FY 2017- Annual Budget


Page 9

Unrestricted fund balances are maintained to avoid cash flow interruptions and provide for unanticipated expenditures or emergencies of a non-recurring nature. The reserve allows the District to make payments without short-term borrowing during the negative cash flow period experienced later in the fiscal year from November through May, due to property tax payments being received in the months of June through September. It also provides a potential source of temporary funding to help the District through economic and financial downturns. The following schedule shows the estimated change in fund balances for all funds for the FY 2017.

Budgeted Change In Fund Balance - FY 2017

Bond Dedicated Debt Natural

General Proceeds Accounts Service CIP Resources Insurance

Estimated Balance 04/01/16 5,405,035$ -$ 1,116,493$ 565,342$ 3,601,971$ 708,331$ 162,207$

*Unaudited

Total Budgeted Revenues 8,876,438 - 2,793,783 11,885,562 10,408 730,508 280,548

Total Budgeted Expenditures (9,150,038) - (3,860,820) (12,118,200) (1,258,438) (416,633) (280,548)

Estimated Balance 3/31/2017 5,131,435$ -$ 49,456$ 332,704$ 2,353,941$ 1,022,206$ 162,207$

Estimated Change (273,600)$ -$ (1,067,037)$ (232,638)$ (1,248,030)$ 313,875$ -$



Page 10

General Fund: Revenue The General Fund consists of the accounts and activities related to the regular, on-going business of the District and as such it supports the District’s ‘Operating Budget’. The FY 2017 Budget is in conformance with the District’s two principal General Fund budgetary guidelines, which include: 1) All operating expenses, with the exception of certain capital initiatives and ‘reappropriation’ requests, are supported by operational revenues for the fiscal year. 2) The General Fund’s unrestricted fund balance is maintained at a level equivalent to a minimum of 25% of the total annual operating expenses. Property tax revenues account for 83% of the District’s total operating revenues. With limited ability to generate alternative non-tax revenues, the property tax revenue is critical to the District’s on-going success. The Illinois Conservation District Act (70 ILCS 410) limits the District’s maximum General Fund Corporate tax rate to 1/10th of 1% of the County’s Equalized Assessed Value (EAV). In prior years, with the County’s EAV falling 34% between 2009 and 2014, the District anticipated a reduction in General Fund property tax revenues, as the General Fund’s rate approached the maximum statutory limit. However, in 2014 the Illinois Property Tax Extension Limitation Law (PTELL) was amended to allow taxing bodies to generate a separate levy for the specific purposes of paying Social Security and Medicare related employment taxes. (The vast majority of Illinois taxing bodies did not benefit by the amendment as they already had a separate social security tax levy.) The PTELL amendment allows the District to segregate the Social Security and Medicare related expenses out of the ‘corporate’ fund levy, reducing the ‘corporate’ levy below the 1/10th of 1% maximum statutory tax rate. Additionally, as previously mentioned, the County’s EAV grew by 2.9% in 2015 and is projected to grow more than 6% in 2016, generating considerable margin in the difference between the maximum statutory rate and the actual General Fund corporate levy rate. General Fund revenue highlights include the following:

Total Revenues: The total General Fund budgeted revenue for the FY 2017 is $8,876,438 which is an increase of $95,962 or 1.1% over the prior year’s budget.

Property Tax Revenues: Property Tax revenues are budgeted at $7,391,093; which is an increase of $96,871 dollars or 1.3% over the prior year’s budget. (This increase is more than offset by reductions in the tax levies of the District’s other funds, as the requested total property tax dollars levied for 2015 were less than 2014.) This is the first time the District has increased its General Fund corporate tax levy(s) over the amount levied in 2011, as illustrated below:

The budgeted property tax revenues are derived from the property tax levy requested in the fall of 2015 which will be extended and collected during calendar year 2016 (FY 2017). This includes property taxes derived from both the Corporate and Social Security/Medicare levies.

Levy Levy Levy Levy

Extension Extension Extension Extension

2011 2012 2013 2014

General Fund 7,311,367$ 7,311,404$ 7,173,743$ 7,311,450$



Page 11

Property Tax Highlights include the following:

1. The Illinois Property Tax Extension Limitation Law (PTELL) allows for two potential property tax increases over the prior year’s levy. The first increase allows the District to increase the prior year’s levy by the same rate as the annual rate of growth of the Consumer Price Index (CPI) during the calendar year ending December 31, 2014. The CPI grew just 8/10th of 1% during the 2014 calendar year, which generates approximately $58,492 of the property tax revenue increase. Under the PTELL, new development within the County is factored separately in the levy extension calculation which allows for additional tax revenue beyond what is derived from the rate of CPI growth. The additional tax dollars from new development are allowed to help offset the increased use and demands that the new development may place on a taxing entity. The County’s new development was projected to be $41,135,099 for 2015 which accounts for an additional increase in property tax revenue of $38,379 for FY 2017. Collectively, the $58,492 + $38,379 equal the total budgeted property tax increase of $96,871.

2. Personal Property Replacement taxes received by the State are budgeted to increase by $1,821 or

1.1% over the prior year. 3. Tax revenues account for 85% of total General Fund revenue, which is substantially unchanged

from the prior year.

Interest Income: Interest income is projected to increase by $11,218 or 34% over the prior year. There are several reasons for the projected increase which include:

1. Investment yields have increased in the second half of 2015 as the Fed Funds rate was increased.

2. There has been a concerted effort to proactively manage the District’s cash flows in order to minimize cash held in lower yielding overnight accounts and maximize cash invested in higher yielding instruments.

3. The General Fund’s fund balance increased during the FY 2016, resulting in a greater amount of funds to invest.

Property Leases & Rents: Revenues from leases and property rents are the second largest revenue source for the District, making up 11.8% of total General Fund revenue. They are projected to decrease by $30,229 or 2.8% from the prior year. The decrease is largely the result of decreased revenues from the District’s agriculture lease program. The District currently has approximately 6,000 acres that are leased to farmers and is under active agriculture production. The agriculture lease program works with farmers to incorporate conservation oriented principles into their farming practices and has many benefits to the District. One of the primary benefits is that the farming practices protect the land from further degradation and infestation of invasive species until such a time that the District has the resources to restore it. Additionally, the farm acreage stays on the County’s property tax rolls and is taxed at the applicable agricultural rate. The District’s farm lease program ties the annual amount of the agriculture lease revenue to the December corn futures commodity price and is determined each February. (The revenue for the FY 2017 will be determined by the average daily future’s price of December 2016 corn during the month of February 2016.) As such, the lease revenue is subject to annual variations with market shifts in the commodities price of corn. For the prior FY 2016 Budget, the effective corn futures price was budgeted at $4.20/bushel. For the FY 2017 Budget, the effective price is estimated to be $3.95/bushel, driving the decrease in the estimated farm lease revenue.



Page 12

Program Fees: Program fees are budgeted to increase by $5,247 or 4.3% over the prior year. The increase is due to a continued focused effort by the District to become less dependent on property tax revenues. Historically, the District has always focused on providing educational experiences and outdoor programs to as many residents as possible at the lowest possible cost. Due to reduced tax revenues and continued concern and pressure over rising property tax rates, this District is shifting its focus to increase educational and program fees in order to offset some of the direct costs of the programs.

The following chart illustrates the percentage that each major source of revenue represents to the total revenue within the General Fund for the FY 2017 Budget:

The following table shows a comparative summary of budgeted revenue by major source within the General Fund:

Budget Budget Budget % of Budget % of $ Chng % Chng

FY 2014 FY 2015 FY 2016 Total FY 2017 Total 16 vs 17 16 vs 17

Revenues

Tax Revenues 7,481,367 7,446,648 7,504,398 85.4% 7,603,091 85.7% 98,693 1.3%

Interest Income 18,260 22,093 33,017 0.4% 44,235 0.5% 11,218 50.8%

Property Rents 1,307,226 1,091,489 1,075,957 12.3% 1,045,728 11.8% (30,229) -2.8%

Program Fees 154,824 100,213 122,104 1.4% 127,351 1.4% 5,247 5.2%

Other Income 43,250 29,500 45,000 0.5% 56,033 0.6% 11,033 37.4%

Total Revenues 9,004,927$ 8,689,943$ 8,780,476$ 100% 8,876,438$ 100% 95,962$ 1.1%

Tax Revenues,

85.7%

Interest Income,

0.5%

Property Rents, 11.8%

Program Fees, 1.4%

Other Income,

0.6%

General Fund Revenues Budget FY 2017



Page 13

GENERAL FUND: Revenue The following schedule is a detailed statement of operating revenues which support the operating and capital needs of the District within the General Fund. For comparative purposes, the schedule includes the actual total amounts for the fiscal year ended 03/31/2014 (Actual FY 2014), the actual total amounts for the fiscal year ended 03/31/2015 (Actual FY 2015), the actual amounts for the first nine months of the fiscal year ending 03/31/2016 (9 Month Actuals FY 2016), the budgeted amounts for the fiscal year ending 03/31/2016 (Budget FY 2016), and the budgeted amounts for the next fiscal year ending 03/31/2017 (Budget FY 2017).

General Fund Revenues

Annual Budget - Fiscal Year 2017

9 Months

Actual Actual Actuals Budget Budget

Description FY 2014 FY 2015 FY 2016 FY 2016 FY 2017

Property Taxes 7,294,185 7,162,997 7,295,245 7,294,222 7,391,093

State Replacement Tax 195,562 190,807 118,719 210,177 211,998

Employee Housing Rents 37,485 39,140 24,720 36,060 36,060

Farm Leases & Property Rents 1,287,589 1,140,609 615,821 1,039,897 1,009,668

Interest Income 31,562 36,609 24,519 33,017 44,235

Hunting Permit Fees 29,717 44,350 37,435 42,850 40,500

Camping/Shelter Fees 34,564 22,851 36,359 35,500 39,500

Trail of History Revenues 68,239 - - - -

Education Programs 38,142 26,483 29,929 42,254 46,601

RFS Program Fees 4,481 862 2,400 1,500 750

Fines & Citations 8,788 7,970 6,504 7,000 7,500

Sale of Fixed Assets 8,132 47,099 - 15,000 15,000

Other Income 69,795 66,127 17,091 22,999 23,000

Recoveries 32,000 - - - 10,533

Donations 4,916 3,844 1,043 - -

9,145,157$ 8,789,748$ 8,209,785$ 8,780,476$ 8,876,438$



Page 14

General Fund: Expenditures The District’s day-to-day operations and administrative activities are managed by the Executive Director and staffed by 75 full-time, 3 part- time, and approximately 35 seasonal employees. The District is organized into three Divisions with operating departments established within each division according to function. The Operations and Public Safety Division includes the operating departments of; Sites & Fleet Management, Facilities Maintenance, Planning, Education and Police. The Executive Division and Administration & Finance Division includes the Executive Director and Executive Leadership, Communications, Human Resources, Accounting, Information Technology (IT) and administrative support staff. The Land Preservation and Natural Resources Division includes the operating departments of; Land Preservation, Natural Resource Management, Wildlife Resource Center and the Natural Research Field Station. (In prior years there was a separate operating department and budget for the Natural Research Field Station. Beginning with the FY 2015 budget, the budget for the Natural Research Field Station was combined into the Land Preservation and Natural Resources budget and all of the budget resources were transferred accordingly.) Additionally, the District has a separate operating budget for the Lost Valley Visitor Center (LVVC). Managers, working within the policies and guidelines established by the Board of Trustees and Executive Director, are responsible for establishing and managing their individual department budgets.

Expenditures Highlights The total General Fund budgeted operating expenditures and capital outlays supported by operating revenues are $8,876,438 for FY 2017. This represents an increase of $95,962 or 1.1% over the prior year budget. (This does not include the budgeted appropriations from the General Fund’s unrestricted fund balance in the amount of $273,600.) Highlights of changes in operating expenditures for FY 2017 include the following:

Employee Wages: Total wages are budgeted to increase by $65,553 or 1.4% from the prior year budgeted amount. The 1.4% increase includes the following:

A 2% economic increase for all non-contractual and non-bargaining, full-time and part-time employees, in good standing with the District. The 2% will be used to help employee’s offset inflationary cost-of- living increases, as well as significant increases in their personal cost of health insurance. The approximate total annual cost of this wage increase is $73,764.

The District has two bargaining groups of employees. One group includes (17) full-time employees that belong to the International Union of Operating Engineers, Local 150 and are responsible for the maintenance and care of the District’s sites, trails, equipment and buildings. While their contract expires March 31st, 2016 the FY 2017 Budget incorporates the same 2% increase as defined above for the (17) bargaining maintenance employees. The second bargaining group includes (7) full-time Police Officers who belong to the Illinois Fraternal Order of Police (FOP). The members of the FOP are not included in the 2% wage increase, as the District is contractually obligated to a separate wage schedule which is only applicable to the FOP employees. The average annual increase for the FOP employees is less than 2% for the FY 2017.

The FY 2017 includes the exclusion of (1) full-time position that was included in the prior year’s budget. The total savings (wages + benefits) is estimated to be $49,301.

o The prior year FY 2016 Budget included the elimination of (3) full-time positions, which included;(1) Restoration Technician, (1) Agricultural Services Coordinator (reduced to a part-time position), and (1) Police Officer

During FY 2016, several tenured employees who were at the higher ends of the positions salary grade schedules left the District and are being replaced by employees with lower wages. The annual estimated ‘wage’ savings is $25,994 less than the prior year.



Page 15

In order to help offset the decreased revenue, total budgeted District-wide overtime expenses were reduced in FY 2016 by $22,006 or 31% and these reductions remain in place for FY 2017.

The District’s current compensation structure is based on a 2011 compensation market study of other local and public sector employers. The study found that the District’s salary ranges had fallen significantly behind the market, averaging 4-7% lower than other public sector employers. In an effort to prevent falling further behind the market, this budget includes increasing all salary grade ‘ranges’ by 2% at a total estimated annual cost of only $1,406.

The District’s compensation policy tries to ensure that employee’s compensation levels move toward the midpoint of the salary ranges during their employment. The midpoint of the salary range is established to reflect the average of what other employers are paying for a similar position. (As previously stated, the District’s current ‘midpoints’ are based on the 2011 market average.) This practice only affects tenured employees who are being paid below the market average. The estimated annual cost for the increases related to this practice is $22,695, which has been reflected in the FY 2017 Budget.

Employee Benefits: Total benefits are budgeted to decrease by $9,335 or .5% from the prior year budget. The increase is explained as follows:

Health Insurance: The District received an initial renewal quote from its provider reflecting an annual premium increase of 17.6%, assuming no changes were made to the plan or levels of coverage. The District modified its plan, increasing employee’s out-of-pocket exposure, to mitigate the contractual increase to 9.46% and then worked with the provider to reduce the increase to 7.3%. Additionally, the District increased the employee’s cost sharing which reduced the net annual increase to just $28,108 or 3.3%. Due to the significant increases in employee cost sharing, three (3) additional employees elected to waive the insurance coverage and most employees left the more expensive PPO plan. This reduced the District’s net total annual cost by $19,079 or 2% from the prior year’s total budgeted cost. The District continues to make a concerted effort to manage and control the ever rising costs of health insurance, which includes the following initiatives:

o The District has increased the required level of employee insurance cost sharing for the last eight (8)

consecutive years. This has been done both directly through increased percentages charged to the employees for their portion of premiums and indirectly through higher deductibles and other ‘out-of-pocket’ expenses. For the FY 2017 budget, employees were faced with both increases in their direct cost-sharing amounts as well substantial increases to their deductibles and other out-of-pocket expenses.

o The District offers three (3) plan options to its employees. Employees are charged a higher rate to participate in the more expensive Preferred Provider Plan (PPO), which serves as an incentive for them to select one of the lower cost HMO or HSA plans. The HSA plan is a Health Savings Account- high deductible plan. The HSA plan has the same levels of coverage, providers and benefits as the PPO, but the plan has a ‘high deductible’ and the employee takes on a significantly greater portion of any medical costs. There are now 83% of employees enrolled in the lower cost HMO and HSA plans.

o A strong emphasis continues to be placed on proactive employee wellness programs in an effort to generate personal awareness and responsibility for one’s own health care and the related costs.

Retirement Funding: The District received a slight increase in the employer’s required contribution rate for employee pensions within the Illinois Municipal Retirement Fund. The District’s rate increased to 12.23% from 12.17% of full-time wages for the 2016 calendar year and this has been reflected in the FY 2017 Budget accordingly.



Page 16

Contractuals & Commodities: The total of all ‘Other Operating’ expenditures (‘contractuals’ and ‘commodities’) are budgeted to decrease by 1.9% or $41,681 from the previous year. The decrease is the result of a concerted effort to reduce costs in order to offset the lower budgeted levels of operating revenues as well as adjusting the budget to reflect anticipated cost reductions. Some of the more significant reductions include the following:

The budget for the cost of fuel for vehicles has been reduced by $33,140 or 17% to reflect the lower cost of gasoline. This reduction also addresses a significant budget surplus for vehicle fuel within the prior year FY 2016 Budget.

The budget for utilities, which includes the cost of telephones and internet, has been reduced by $40,625 or 14%. This reflects staff’s continued success with finding ways to reduce costs and it also addresses a budget surplus for utilities that existed in the FY 2016 Budget.

Total annual expenses budgeted for the maintenance of buildings, site, trails, roads and bridges has been reduced by $23,604 or 4% from the prior year. This reduction does not represent a permanent decrease in the anticipated future costs related to the maintenance of these items, but rather reflects a reduction in major maintenance initiatives scheduled for the FY 2017.

In addition to the above referenced reductions, the FY 2017 budget includes contractual and other known cost changes. Where individual costs and trends could not be specifically identified, a 1.5% inflationary factor was used. Capital Expenditures: The FY 2017 Budget includes $285,500 of capital outlays supported from FY 2017 Budget revenues and represents almost a 40% increase over the prior year. The FY 2017 Budget also includes an additional $207,500 of capital outlays funded form the General Fund’s unrestricted fund balance. (Capital outlays are discussed in more detail in the Capital Outlay section of the budget document, pages 17-21).

Unanticipated Expenditures: $45,000 has been budgeted and appropriated for unanticipated expenses. This represents approximately ½ of 1% of the total operational budgeted expenditures for FY 2017. (Excluding capital outlays.) The $45,000 is appropriated for in the Administrative & Finance Division’s budget.



Page 17

The following schedule shows a summary of the budgeted operating expenditures and capital outlays supported by the budgeted operational revenues for FY 2014, FY 2015, FY 2016 and FY 2017. Expenditures and appropriations funded from unrestricted fund balance are not included.


General Fund- Summary Statement of Revenues & Expenses

Comparative Budgets for the FY 2014 through FY 2017

Budget Budget % of Budget % of Budget % of % Chng $ Change

FY 2014 FY 2015 Total FY 2016 Total FY 2017 Total 16 vs 17 16 vs 17

Revenues

Tax Revenues 7,481,367 7,446,648 85.7% 7,504,398 85.5% 7,603,091 85.7% 1.3% 98,693

Interest Income 18,260 22,093 0.3% 33,017 0.4% 44,235 0.5% 34.0% 11,218

Property Leases & Rents 1,307,226 1,091,489 12.6% 1,075,957 12.3% 1,045,728 11.8% -2.8% (30,229)

Program Fees & Revenues 154,824 100,213 1.2% 122,104 1.4% 127,351 1.4% 4.3% 5,247

Other Income 43,250 29,500 0.3% 45,000 0.5% 56,033 0.6% 24.5% 11,033

Total Operating Revenues 9,004,927$ 8,689,943$ 100.0% 8,780,476$ 100.0% 8,876,438$ 100.0% 1.1% 95,962$

Operating Expenditures

Personnel

Wages 4,557,693 4,613,331 53.1% 4,552,584 51.8% 4,618,137 52.0% 1.4% 65,553

Retirement 895,829 897,737 10.3% 881,158 10.0% 890,902 10.0% 1.1% 9,744

Insurance 917,028 919,710 10.6% 949,767 10.8% 930,688 10.5% -2.0% (19,079) 0.0% 0.0% 0.0%

Total Personnel Expenses 6,370,550$ 6,430,778$ 74.0% 6,383,509$ 72.6% 6,439,727$ 72.5% 0.9% 56,218$

Other Operating Expenditures

Contractuals & Commodities 2,341,927 2,223,685 25.6% 2,192,892 25.1% 2,151,211 24.3% -1.9% (41,681)

Capital Outlays 292,450 35,480 0.4% 204,075 2.3% 285,500 3.2% 39.9% 81,425

Total Other Operating Exp 2,634,377$ 2,259,165$ 26.0% 2,396,967$ 27.4% 2,436,711$ 27.5% 1.7% 39,744$

Total Operating & Capital Total Operating Outflows 9,004,927$ 8,689,943$ 100.0% 8,780,476$ 100.0% 8,876,438$ 100.0% 1.1% 95,962$

Net Operating Sur/(Deficit) -$ -$ -$ -$ -$



Page 18

General Fund: Capital Outlays The FY 2017 Budget includes total capital outlays of $493,000 which is a decrease of $50,975 from the prior year’s total budgeted capital of $543,975. The capital outlays include $285,500 which will be funded from the FY 2017 operating revenue. This compares favorably to the prior year’s $204,075 of capital funded from the current year’s revenues. The remaining $207,500 will be funded from the General Fund’s unrestricted fund balance and includes:

o $124,500 which was appropriated for specific capital outlays within the prior year’s FY 2016 Budget, but the projects were not completed and/or the capital items were not procured. As such, these items have been ‘reappropriated’ for in the FY 2017 Budget.

o $83,000 which represents capital needs that were not supported by the FY 2017 budgeted operating revenue.

Vehicle Replacement: Vehicle replacements are guided by the District’s comprehensive Capital Asset Management Plan (CAMP) which was developed in FY 2010. The plan’s objective is to ensure that adequate funding is available in future years to maintain a cost effective and operationally efficient vehicle fleet. In order to sustain this objective, the District needs to replace four (4) to seven (7) vehicles annually. The budgeted capital outlays include the purchase of four (4) vehicles at a total cost of $154,000. All four vehicles represent replacements of existing vehicles, within the District’s current fleet, which have reached the end of their useful life. The four vehicles included in this FY 2017 Budget conforms with the District’s long term fleet management plan. The following schedule gives a detailed listing of the vehicle replacements budgeted for FY 2017:

Replace Funding

Dept Vehicle # Description Source Cost

S&F V-72 F250 4x4 with utility box & propane conversion Operating revenue 42,000

Admin V-75 Toyota Prius Operating revenue 29,000

LPNR V-71 F250 4x4, extended cab & propane conversion Operating revenue 38,000

Police V-79 SUV, 4x4, w E85 & propane conversion Reserves 45,000

Total Vehicle Replacements 154,000$



Page 19

Capital Outlays funded from General Fund operating revenues:

The FY 2017 Budget includes $285,500 of capital outlays which will be funded from the current period’s operating revenue. The below schedule gives a detailed description of these capital outlays.

MMS; The District has a comprehensive ‘Maintenance Management System’ (MMS). The MMS is a large database of all of the District’s infrastructure and assets, including items like shelters, roofs, furnaces, trails, roads and parking lots. The database includes the original cost of the asset, its expected useful life, a cost estimate to replace the asset, and an estimate of when the asset will need to be replaced. The database also includes the cost of regular maintenance costs associated with the asset such as re-sealing or painting of parking lots that may only happen every 2-5 years. Each year the MMS is updated to reflect completed projects, new cost estimates, and any other changes to the District’s assets during the year. The updated MMS reports are an integral part of the Site and Fleet and Facilities Maintenance Department’s planning and budget process.

Capital Outlays Funded From Operating Revenue:

Office Furniture & Equip

01-04-495 Admin Replace server @ LVVC 9,500

01-15-729 FM Region 1 Shop: security cameras 10,000

Total Furniture & Equipment 19,500$

Vehicles

01-07-785 S&F F250 4x4 with utility box & propane 42,000

01-04-785 Admin Toyota Prius 29,000

01-08-785 LPNR F250 4x4, extended cab & propane 38,000

Total Vehicles $ 109,000

Equipment

01-07-746 S&F 8' Western plow 5,000

01-07-746 S&F Utility vehicle, replace Reg4 13,000

01-07-746 S&F TR3 Grader 5,000

Total Equipment $ 23,000

Site Improvements

01-14-702 LVVC LVVC autogate 14,000

Building Maintenance & Improvements

01-07-729 S&F Reroof Region 1 Shop 35,000

01-14-729 LVVC Roof on storage building 35,000

01-14-729 LVVC Stain exterior main building 50,000

Total Building Improvements $ 120,000

Total Capital Outlays 285,500$



Page 20

The FY 2017 Budget includes appropriations of the General Fund’s unrestricted (and unassigned) fund balance in the amount of $273,600. (This is in addition to the total operating budgeted expenditures of $8,876,438.) The Board considers three general justifications for requests for the appropriation of Unrestricted Fund Balance. These include:

Specific initiatives that were budgeted for in the prior year, but were not completed. Such

appropriations are considered to be ‘reappropriations’ from the prior year. The FY 2017 Budget includes the reappropriation of $145,600 from the Unrestricted Fund Balance to complete projects approved in the prior fiscal year. (This includes $124,500 of capital items.)

The Board will consider funding initiatives that are of high importance to the District, but that are not supported from the budgeted operating revenues. The FY 2017 Budget includes the appropriation of $83,000 for specific capital items funded from the Unrestricted Fund Balance.

An amount will be appropriated for unanticipated needs that may arise during the budget cycle that were not specifically identified in the budget process. $45,000 has been appropriated for unanticipated expenses that may arise during the FY 2017.

Reappropriations of the unrestricted fund balance for capital items include the following:

Capital Outlays

Site Improvements

01-07-733 S&F District-wide: blacktop replace 19,000


01-04-729 S&F Brookdale: replace AC units 40,000

01-05-729 Educ PEC: replace AC units 30,000

01-15-729 FM Wiedrich barn: stain exterior 11,000

01-15-736 FM Hollows residence: new well 6,500

01-15-736 FM Brookdale: new septic 18,000

Total building maint & improvs 105,500$

Total capital outlays 124,500$



Page 21

Reappropriations of the unrestricted fund balance for non-capital items include the following:

Appropriations of unrestricted fund balance for initiatives not supported by operating revenue:

Explanations of the more significant appropriations of unrestricted fund balance include:

$70,000 has been budgeted for the replacement of the air conditioning units at the Prairieview Education Center and Brookdale administration complex. These replacements were budgeted for in the prior FY 2016 Budget, but the funds were not expended.

$11,000 has been budgeted to stain the exterior of the Wiedrich Education Center building. This project was budgeted for in the prior FY 2016 Budget, but the funds were not expended.

$18,000 has been budgeted to replace the septic system at the Brookdale Administration complex. These replacements were budgeted for in the prior FY 2016 Budget, but the funds were not expended.

$6,500 has been budgeted to replace the well at the Hollows Conservation area. These replacements were budgeted for in the prior FY 2016 Budget, but the funds were not expended.

$45,000 has been budgeted to replace one of the Police vehicle. The police vehicles have a shorter average useful life expectancy of (5) years due to the extensive demands placed on them. For both the safety of the police officers and the public they are protecting, these vehicles need to remain exceptionally reliable.

$25,000 to add a propane fueling station at the District’s Region 3 maintenance shop.

Non-Capital Expenditures

Building Maintenance

01-15-729 FM Distride-wide: paint & stain 16,100

01-03-730 WRC Wildlife Resource Center:MMS 5,000

Total building maint 21,100$

Total non-capital 21,100$


01-07-787 S&F Propane fueling station Reg 3 25,000

Equipment

01-07-746 S&F Zero turn mower 13,000

Vehicles

01-06-785 Police SUV, 4x4, w E85 & propane 45,000

Total Capital Outlays 83,000$



Page 22

The following schedule shows a summary of the budgeted operating expenditures, capital outlays (supported by the budgeted operational revenues) and appropriations of Fund Balance for FY 2014, FY 2015, FY 2016 and FY 2017.

Budget Budget % of Budget % of Budget % of % Chng

FY 2014 FY 2015 Total FY 2016 Total FY 2017 Total 16 vs 17

Revenues

Tax Revenues 7,481,367 7,446,648 85.7% 7,504,398 85.5% 7,603,091 85.7% 1.3%

Interest Income 18,260 22,093 0.3% 33,017 0.4% 44,235 0.5% 34.0%

Property Leases & Rents 1,307,226 1,091,489 12.6% 1,075,957 12.3% 1,045,728 11.8% -2.8%

Program Fees & Revenues 154,824 100,213 1.2% 122,104 1.4% 127,351 1.4% 4.3%

Other Income 43,250 29,500 0.3% 45,000 0.5% 56,033 0.6% 24.5%

Total Operating Revenues 9,004,927$ 8,689,943$ 100.0% 8,780,476$ 100.0% 8,876,438$ 100.0% 1.1%

Operating Expenditures

Personnel

Wages 4,557,693 4,613,331 53.1% 4,552,584 51.8% 4,618,137 52.0% 1.4%

Retirement 895,829 897,737 10.3% 881,158 10.0% 890,902 10.0% 1.1%

Insurance 917,028 919,710 10.6% 949,767 10.8% 930,688 10.5% -2.0%0.0% 0.0% 0.0%

Total Personnel Expenses 6,370,550$ 6,430,778$ 74.0% 6,383,509$ 72.6% 6,439,727$ 72.5% 0.9%

Other Operating Expenditures

Contractuals & Commodities 2,341,927 2,223,685 25.6% 2,192,892 25.1% 2,151,211 24.3% -1.9%

Capital Outlays 292,450 35,480 0.4% 204,075 2.3% 285,500 3.2% 39.9%

Total Other Operating Exp 2,634,377$ 2,259,165$ 26.0% 2,396,967$ 27.4% 2,436,711$ 27.5% 1.7%

Total Operating & Capital Total Operating Outflows 9,004,927$ 8,689,943$ 100.0% 8,780,476$ 100.0% 8,876,438$ 100.0% 1.1%

Net Operating Sur/(Deficit) -$ -$ -$ -$

Appropriations From Fund Balance

Unanticipated Expenditures 45,000 45,000 45,000 45,000 0.0%

Reappropriations 68,858 175,194 178,116 145,600 -18.3%

Capital Outlays, new 264,249 199,475 198,000 83,000 -58.1%

Permanent Transfer 105,000 - -100.0%

Total Fund Balance Approp's 378,107$ 419,669$ 526,116$ 273,600$ -48.0%

Total Appropriations 9,383,034$ 9,109,612$ 9,306,592$ 9,150,038$ -1.7%



Page 23

GENERAL FUND: Operating Budget, By Department As previously mentioned, the District is organized into three divisions and nine operating departments which include; Administration & Finance (Admin), Sites & Fleets (S&F), Facilities Maintenance (Fac. Maint.), Land Preservation and Natural Resource (LPNR), Education, Planning, Wildlife Resource Center (WRC), Police & Safety (Police), Communications. In prior years, the Facilities Maintenance Department’s budget was included in the Sites & Fleet budget. Beginning with this FY 2017 Budget, the Facilities Maintenance Department has been segregated from the Sites & Fleet Department and now has a separate operating budget. This will streamline the budget process, improve the efficiency of managing budget resources, and increase the accountability for meeting the budget objectives for both departments. In prior years, the Research Field Station had a separate operating budget. Beginning with the FY 2015 budget, the Resource Field Station budget was incorporated into the LPNR budget and the budget resources were transferred accordingly. Additionally, the Land Preservation Department was a separate department funded out of the Dedicated Accounts- Capital Fund. Beginning with the FY 2015 budget, the Land Preservation Department has become part of the new Land Preservation and Natural Resources Division and its funding needs have been incorporated into the LPNR budget. Additionally, the District has a separate operating budget for the Lost Valley Visitor Center (LVVC) facility. Managers, working within the policies and guidelines established by the Board of Trustees and the Executive Director, are responsible for establishing and managing their individual department budgets. The following schedule shows the total General Fund budgeted expenditures by operational department for FY 2014, FY 2015, FY 2016 and FY 2017. (The expenditures represent total budgeted appropriations for the fiscal year, including any appropriations of unrestricted fund balance.)

Budget % of Budget % of Budget % of Budget % of

Department FY 2014 Total FY 2015 Total FY 2016 Total FY 2017 Total

WRC 235,015 2.5% 235,263 2.6% 233,764 2.5% 242,356 2.6%

Admin 1,730,167 18.4% 1,562,836 17.2% 1,639,655 17.6% 1,573,724 17.2%

Education 799,804 8.5% 662,424 7.3% 683,936 7.3% 706,752 7.7%

Police 1,426,859 15.2% 1,477,594 16.2% 1,350,334 14.5% 1,333,762 14.6%

Sites & Fleet 2,585,198 27.6% 2,501,748 27.5% 2,586,872 27.8% 2,001,684 21.9%

LPNR 1,548,108 16.5% 1,814,502 19.9% 1,833,582 19.7% 1,798,583 19.7%

Planning 296,755 3.2% 217,934 2.4% 219,086 2.4% 222,275 2.4%

Communications 433,012 4.6% 432,086 4.7% 456,871 4.9% 401,757 4.4%

RFS 150,837 1.6% - 0.0% - 0.0% - 0.0%

LVVC 177,279 1.9% 205,225 2.3% 302,492 3.3% 313,310 3.4%

Fac. Maint. - 0.0% - 0.0% - 0.0% 555,835 6.1%

Totals 9,383,034$ 100% 9,109,612$ 100% 9,306,592$ 100% 9,150,038$ 100%



Page 24

The following schedule shows the total budgeted employee full-time equivalents (FTE’s) for the five most recent fiscal years.

FTEs FTEs FTEs FTEs FTEs

FY2013 FY2014 FY2015 FY2016 FY2017

Wildlife Resource Center 3.0 3.0 2.9 2.9 2.9

Administration 10.8 10.8 9.0 9.0 9.0

Education 10.6 10.6 9.3 9.3 9.3

Police 14.0 14.0 14.0 13.0 13.0

Sites & Fleet / Facility Maint 27.0 27.0 27.5 27.5 24.3

Land Preservation & Natural Resources 15.2 14.4 19.3 18.6 18.6

Planning 3.0 3.0 2.0 2.0 2.0

Communications 3.0 3.0 4.0 4.0 3.0

Research Field Station 3.1 3.1 0.0 0.0 0.0

Lost Valley Visitor Center 1.5 1.5 1.4 1.4 2.2

Facilities Maintenance 0.0 0.0 0.0 0.0 4.3

General Fund Grand Total 91.2 90.4 89.4 87.6 88.6

The schedules on the next several pages are detailed statements of operating and capital expenditures by operating department within the General Fund. For comparative purposes, the schedule includes the actual total amounts for the fiscal year ended 03/31/2014 (Actual FY 2014), the actual total amounts for the fiscal year ended 03/31/2015 (Actual FY 2015), the actual amounts for the first nine months of the fiscal year ending 03/31/2016 (9 Month Actuals FY 2016), the budgeted amounts for the fiscal year ending 03/31/2016 (Budget FY 2016), and the budgeted amounts for the next fiscal year ending 03/31/2017 (Budget FY 2017).



Page 25

GENERAL FUND: Administration & Finance The Administration & Finance Division manages the District’s financial activity and provides support services to the entire agency through financial reporting, accounting, budgeting, investment and debt management, human resources management, information technology, purchasing and risk management. The Administration & Finance Division is housed within the Brookdale Administrative Offices in Woodstock and consists of nine (9) full-time employees; including the Executive Director, Executive Assistant, Director of Operations & Public Safety, Director of Administration & Finance, Human Resources Manager, Accounting Supervisor, Accounting Assistant, Administrative Assistant/IT Coordinator, and an Administrative Assistant. The following schedule shows the budgeted employee full-time equivalents (FTE’s) within the Administration & Finance Division for the five most recent fiscal years:

FTE's FTE's FTE's FTE's FTE's

Administration FY2013 FY2014 FY2015 FY2016 FY2017

Executive Dir. 1.0 1.0 1.0 1.0 1.0

Dir. of Operations & Public Safety 1.0 1.0 1.0 1.0 1.0

Dir. of Administration & Finance 1.0 1.0 1.0 1.0 1.0

Human Resources Manager 1.0 1.0 1.0 1.0 1.0

Special Programs Coordinator 0.8 0.8 0.0 0.0 0.0

Accounting Supervisor 1.0 1.0 1.0 1.0 1.0

Accounting Assistant 1.0 1.0 1.0 1.0 1.0

Executive Assistant 1.0 1.0 1.0 1.0 1.0

Administrative Assist & IT Coord. 1.0 1.0 1.0 1.0 1.0

Administrative Assistant 1.0 1.0 1.0 1.0 1.0

Customer Service Specialist 1.0 1.0 0.0 0.0 0.0

Total full time equivalents 10.8 10.8 9.0 9.0 9.0

Finance and Accounting prepares and oversees the District’s annual budget, audit, Comprehensive Annual Financial Report, investments, liquidity and debt management. Additionally, they manage the areas of accounts payable, accounts receivable, fixed assets, payroll, and the administration of grants. Human Resources provides employee services through policy formulation, compensation and classification, benefits administration, professional training and development, labor relations, and employee relations and communications. Human Resources is also responsible for coordinating risk management and loss control efforts. Information Technology (IT) coordinates and maintains the use of all the computer hardware, software and network functions and evaluates and implements new technologies. With no full-time staff dedicated to the information technology needs of the District, the District relies heavily on the professional services of an independent contractor for IT maintenance, support and planning. New initiatives for the FY 2017 Budget include; continued roll-out of the new online registration system, implementation of the mandated ACA reporting, and continued enhancement of non-tax based revenue opportunities.



Page 26

General Fund- Administration & Finance X

Annual Budget - Fiscal Year 2017 X

9 Months



Personnel

Salary 564,271 541,338 398,209 520,582 534,443

Hourly 181,623 179,946 147,804 187,946 189,479

Seasonal 8,098 - - - -

Employee Overtime 5,369 3,516 2,859 3,850 3,927

Temporary Office Help 27,045 5,292 - - -

Employer FICA 53,112 50,280 37,324 54,497 55,680

IMRF Retirement Contribution 93,284 89,085 67,099 86,696 88,579

Employee Insurances 112,227 106,984 88,662 109,308 120,271

Total Personnel 1,045,028$ 976,440$ 741,958$ 962,879$ 992,379$

Other Operating Expenses

Mileage Reimbursement 1,012 541 219 710 880

Meetings 2,184 1,435 250 700 650

Employee Relations 10,373 12,044 6,220 8,726 9,752

Office Supplies 6,586 3,975 1,986 6,705 5,938

Computer & IT 21,141 39,606 35,562 31,906 32,762

Printing 2,446 541 814 2,935 3,480

Postage 4,920 5,173 3,292 6,300 6,300

Dues & Subscriptions 17,507 7,978 6,636 12,550 13,385

Audit 24,160 21,010 22,510 24,127 24,127

Nuisance Wildlife Control 2,187 - - - -

Hunting Program 12,533 - - - -

Legal Services 107,031 51,274 24,574 85,000 84,000

Legal Notices & Publications 4,884 3,853 3,462 5,391 5,297

Farm Lease Program 34,127 - - - -

Education & Training 5,351 7,892 2,483 9,920 10,430

Uniforms 1,481 1,350 91 200 200

Trustee Expense 7,980 4,453 1,807 8,530 7,240

Office Equip Rental & Maint 12,009 8,288 3,761 6,560 5,190

Office Furn. & Equip. Expense 6,586 1,076 - 5,615 5,665

Employment Expense 1,652 1,682 1,582 2,350 1,550

Contractual Services 25,417 24,932 21,649 41,488 40,238

IT Support Services 34,620 28,361 10,501 40,000 30,239

Utilities 39,786 36,214 14,094 44,539 33,558

Janitorial 1,073 1,233 246 2,800 1,448

Waste Disposal 140 348 - 700 350

Building Maintenance 766 10 - 6,800 -

Vehicle Repair 664 1,681 426 1,500 2,000

Gas, Grease & Oil 5,057 3,433 1,859 3,759 3,088

Unanticipated Expenditure - 3,849 - 45,000 45,000

Appraisals & Surveys 102 130 - 390 78

Real Estate Taxes Paid 135,322 118,443 126,927 115,000 130,000

Total Operating Expenses 529,097$ 390,805$ 290,951$ 520,201$ 502,845$



Page 27

General Fund- Administration & Finance


9 Months



Capital Outlays

Office Furn. & Equip.- F A - 16,412 - - -

IT Infrastructure 15,382 27,095 26,493 23,575 9,500

Building Improve- FA - - - 28,000 40,000

Vehicle Purchase - F A - - - - 29,000

Total Capital Outlays 15,382$ 43,507$ 26,493$ 51,575$ 78,500$

Total Expenditures 1,589,507$ 1,410,752$ 1,059,402$ 1,534,655$ 1,573,724$

Other Financing Uses

Permanent Transfer to Ded Act - - 105,000 105,000 -

Total Other Financing Uses -$ -$ 105,000$ 105,000$ -$

Total Expenditures & Outlays 1,589,507$ 1,410,752$ 1,164,402$ 1,639,655$ 1,573,724$



Page 28

GENERAL FUND: Sites & Fleet The Sites & Fleet Department maintains the District’s infrastructure; trails, roads, bridges, entrance gates and equipment for all divisions, in a manner that provides for continued and long-term usability. In addition, staff maintain thirty-three (33) sites that are open to the public to ensure visitors have a safe and enjoyable visit. The Sites & Fleet Department is part of the Operations and Public Safety Division and consists of sixteen (16) full-time employees, including (1) Sites & Fleet Manager, (1) Sites & Fleet Supervisor, (1) Administrative Assistant, (2) Mechanics, (6) Rangers, and (6) Assistant Rangers. (One additional full-time Ranger is stationed full-time at the District’s Lost Valley Visitors Center and as such is not included in the Sites & Fleet Department budget.) Offices located throughout the District include the Brookdale Administrative Office, six Ranger shop facilities, one maintenance, and one mechanics shop. In prior years, the Facilities Maintenance Department’s budget was combined with the Sites & Fleet budget. Beginning with this FY 2017 Budget, the Facilities Maintenance Department budget resources have been segregated from the Sites & Fleet Department and they now have a separate departmental operating budget. This will streamline the budget process, improve the efficiency of managing budget resources, and increase the accountability for meeting the budget objectives for both departments. The following schedule shows the budgeted employee full-time equivalents (FTE’s) within the Sites & Fleet Department for the five most recent fiscal years:


Sites & Fleet FY2013 FY2014 FY2015 FY2016 FY2017

Sites & Fleet Manager 1.0 1.0 1.0 1.0 1.0

Sites Supervisor 1.0 1.0 1.0 1.0 1.0

Facility Maintenance Manager 1.0 1.0 1.0 1.0 0.0

Maintenance Worker 3.0 3.0 3.0 3.0 0.0

Special Projects Cooridinator 0.2 0.2 0.0 0.0 0.0

Park Ranger 6.0 6.0 6.0 6.0 6.0

Assistant Ranger 6.0 6.0 6.0 6.0 6.0

Mechanic I 1.0 1.0 1.0 1.0 1.0

Mechanic II 1.0 1.0 1.0 1.0 1.0

Admin Assistant 1.0 1.0 1.0 1.0 1.0

Seasonals 5.8 5.8 6.5 6.5 7.3




Page 29

The Sites & Fleet operating budget, excluding wages and capital outlays, expends over ninety percent (90%) of funds directly on routine maintenance and repair of District sites, trails and facilities. This year, Sites and Fleet will continue to complete projects related to keeping District infrastructure strong through outlays identified within the District’s Operational Budget. The outlays include: replacement of outdated hand pumps, updating the District’s fuel stations, restriping, crack filling and blacktop repair at various sites, installation of propane fueling stations at the Region Six and Region Three shops, replacement of old display cases at various sites, overlay blacktop path at Keystone Landing, Prairie Trail bridge repairs, service road gate replacement, recapping sections of the Prairie Trail North.



Page 30

General Fund- Sites & Fleet


9 Months



Personnel

Salary 196,874 205,379 158,612 206,503 136,801

Hourly 737,571 775,732 558,862 777,403 647,731

Part Time - - 925 - -

Seasonal 111,811 123,991 123,629 131,600 141,600

Overtime 43,448 16,752 11,241 18,200 17,200

Employer FICA 81,164 83,411 63,483 86,729 72,165



Total Personnel 1,522,020$ 1,597,426$ 1,190,538$ 1,613,381$ 1,325,694$


Mileage Reimbursement - - 11 200 500

Meetings - 6 - - -

Employee Relations 3,657 3,665 - - -

Office Supplies 1,432 1,516 1,322 1,500 2,000

Computer & IT 3,969 1,710 893 3,918 9,250



Uniforms 9,186 9,154 4,707 6,610 5,560


Office Furn & Equip Expense 1,440 6,846 5 2,500 4,000



Site Maintenance Supplies 96,042 92,840 72,111 133,106 95,153

Trail Maintenance & Repair - - - - 17,000

Utilities 103,918 80,396 47,583 105,000 83,946

Janitorial 3,168 4,443 3,360 2,500 5,500

Waste Disposal 18,822 14,166 12,369 20,000 22,000

Building Maintenance 76,435 90,417 32,200 117,594 -

Road & Bridge Maintenance 3,775 286 25,292 50,900 26,000

Water & Sewer Maintenance 39,468 31,281 21,718 45,650 36,800

Fence & Gate Maintenance 4,237 7,416 14,678 18,980 14,400

Maintenance Equipment Rental 660 929 464 3,500 4,000

Maintenance Equipment Repair 16,900 26,438 10,721 21,000 22,000

Maintenance Equipment Purchase 14,020 13,416 8,046 9,811 11,220

Shop Tools 13,233 13,392 5,193 8,926 6,217

Sign & Display Materials 6,709 15,813 14,407 17,813 32,045

Tables, Grills, Trash Cans 1,182 8,616 4,297 12,095 8,395

Vehicle & Trailer Maintenance 22,624 17,770 9,360 26,500 21,200

Vehicle License & Inspection 2,020 3,038 1,458 3,500 3,500

Vehicle & Trailer Exp 6,210 13 3,350 4,000 -

Gas, Grease & Oil 99,528 81,763 48,816 82,130 60,292

Building Removal 922 380 - - -




Page 31

General Fund- Sites & Fleet


9 Months



Capital Outlays

Site Improvements 55,840 - 15,900 29,900 -

Building Improvements 9,993 19,824 30,414 15,000 35,000

Roads & Bridges - 17,977 16,500 34,000 19,000

Water & Sewer Infrastructure - - - 18,000 -

Maintenance Equipment 13,650 12,400 15,234 23,000 36,000

Vehicle & Trailers 52,989 39,935 53,382 86,000 42,000

Fuel Stations 1,551 9,340 19,407 37,000 25,000





Page 32

GENERAL FUND: Facilities Maintenance The Facilities Maintenance Department maintains the District’s structures, buildings, shelters, mechanicals, equipment and provides for any needed repairs and maintenance including, electrical, plumbing, and HVAC systems. Additionally, the Department will perform some limited construction services as needed by the District. In the past, the services have included constructing shelters and storage facilities, office renovations, building demolitions. More recently, the Department constructed an addition and renovation to the Police headquarters at its Brookdale Administrative Center. The project added desperately needed space for the Police, including the creation of an evidence storage room and saved the District approximately $50,000 of dollars by performing the majority of the construction with in-house staff. In prior years, the Facilities Maintenance Department’s budget was combined with the Sites & Fleet budget. Beginning with this FY 2017 Budget, the Facilities Maintenance Department budget resources have been segregated from the Sites & Fleet Department and they now have a separate departmental operating budget. This will streamline the budget process, improve the efficiency of managing budget resources, and increase the accountability for meeting the budget objectives for both departments. The Facilities Maintenance Department consists of four (4) full-time employees; including one (1) Facilities Maintenance Manager and three (3) Maintenance Workers. The following schedule shows the budgeted employee full-time equivalents (FTE’s) within the Facilities Maintenance Department for the five most recent fiscal years:

This year the Facilities Maintenance Department will continue to complete projects related to keeping the District’s infrastructure strong through outlays identified within the District’s Operational Budget. Some of the more significant projects budgeted for this year include replacing the septic system at the District’s Brookdale Administrative Office, replacing all of the AC units at both Brookdale and the Prairieview Education Center, staining the exterior and replacing the roofs of several buildings.


Facilities Maintenance FY2013 FY2014 FY2015 FY2016 FY2017

Facility Maintenance Manager 0.0 0.0 0.0 0.0 1.0

Maintenance Worker 0.0 0.0 0.0 0.0 3.0

Seasonals 0.0 0.0 0.0 0.0 0.3




Page 33

General Fund- Facilities Maintenance


9 Months



Personnel

Salary 0 0 0 0 73,832

Hourly 0 0 0 0 142,257

Seasonal 0 0 0 0 6,000

Overtime 0 0 0 0 1,000

Employer FICA 0 0 0 0 17,066

IMRF Retirement Contribution 0 0 0 0 26,420

Employee Insurances 0 0 0 0 60,538

Total Personnel -$ -$ -$ -$ 327,113$


Mileage Reimbursement 0 0 0 0 100

Office Supplies 0 0 0 0 200

Computer Supplies - Admin 0 0 0 0 2,000

Education & Training 0 0 0 0 384

Uniforms 0 0 0 0 1,050

Office Furn & Equip Expense 0 0 0 0 500

Contractual Services 0 0 0 0 2,000

IT Support Services 0 0 0 0 750

Building Maintenance 0 0 0 0 112,523

Water & Sewer Maintenance 0 0 0 0 35,550

Maintenance Equipment Rental 0 0 0 0 1,750

Maintenance Equipment Repair 0 0 0 0 4,200

Shop Tools 0 0 0 0 4,280

Vehicle & Trailer Maintenance 0 0 0 0 5,300

Gas, Grease & Oil 0 0 0 0 9,635

McConnell Farm Homstead 0 0 0 0 3,000

Total Operating Expenses -$ -$ -$ -$ 183,222$

Capital Outlays

Office Furn & Equip - F A 0 0 0 0 10,000

Bldg Improvements - F A 0 0 0 0 11,000

Water & Sewer Infr - F A 0 0 0 0 24,500

Total Capital Outlays -$ -$ -$ -$ 45,500$

Total Expenditures -$ -$ -$ -$ 555,835$



Page 34

GENERAL FUND: Police The Police Department protects and serves the District’s site users, as well as protects all the natural resources, property and infrastructure that the District owns or manages. Having a frequent and highly visible police presence is an absolute necessity in deterring undesirable and criminal behavior from sites, trails and natural areas; the majority of which are far from populated areas and out of public view. The public’s use of the District’s sites, even in the most remote natural areas, by individuals of all ages, genders, abilities and families with young children, at all hours of the day, is a testament to both the need for and the effectiveness of the District’s Police Department. Similar to the McHenry County Sheriff’s Deputies or Municipal Police Officers, the District’s Police Officers are fully sworn law enforcement officers, with the power to make a criminal arrest under Illinois state law and a duty to protect and serve residents of McHenry County. They deal with all of the same responsibilities and challenges as any county or municipal police officer, some of which include: interacting with people behaving irrationally due to alcohol or other drugs, confronting and arresting criminals, securing crime scenes, preserving evidence for investigation and prosecution, and they are trained to respond to life threatening situations. However, there are also some distinct differences between the responsibilities of the District’s law enforcement personnel and a traditional municipal police officer. Some of these differences include: District police officers place a stronger emphasis on compliance rather than sanctions, they have an active role in education and interaction with site users and serve as ambassadors for the District, they excel at protecting natural resources (as well as people and property), they are integral to the success of many District programs including hunting and hooked on fishing, and they deal with a wider array of seasonal activities (hunting, bicycling, snowmobilers, equestrians, fishing, paddlers, and hikers) which requires proficiency in a variety of specialized equipment and tactics in order to maintain contact with the site users and ultimately keep them safe. The District’s Police Department is well integrated with the McHenry County Sheriff’s Office, as well as other municipal departments and regional emergency response agencies. The Department provides outside assistance and expertise to other department’s when requested and serves on the Major Investigation Assistance Team (MIAT) and McHenry County Gang Task Force. This integration, collaboration and cooperation ensures the most efficient use of tax-payer resources. As the FY 2017 Budget illustrates, the District is able to provide this highly effective, well trained, and invaluable County resource at a cost substantially lower than other local and regional law enforcement agencies. It cannot be emphasized enough that policing in a recreational setting is distinctly unique, McHenry County residents retreat to the outdoors to relax and let their guard down from the stresses of life, police officers need to be highly present within District sites not only as ambassadors but to ensure site users do not become victims.



Page 35

The Police Department is part of the Operations and Public Safety Division and consists of thirteen (13) full-time employees, including seven (7) Officers, four (4) Sergeants, one (1) Administrative Assistant, and (1) Chief. Due to the small size of the department, the four Sergeants fulfill both the responsibilities of a regular Patrol Officer as well as the supervisory and administrative responsibilities traditionally associated with a Sergeant position. The following schedule shows the budgeted employee full-time equivalents (FTE’s) within the Police Department for the five most recent fiscal years:

The Police Department operates from the Brookdale Administrative Offices in Woodstock. One satellite facility is located at Glacial Park and is used for equipment. Officers are on duty seven days a week and cover (17) of (24) hours each day, including most holidays. The Police Department focuses on proactive patrols to deter unfavorable incidents before they become a problem. This is accomplished through timely investigations of incidents and constant evaluation of problematic areas. A large percentage of this year’s budget will provide for ongoing proactive and site user-interactive patrols for the District, Officer training and education, and various addition pieces of equipment will assist the Department in identifying any remotely located illegal activities, and/or problematic areas. Capital requests include the purchase of one replacement patrol vehicle. Other initiatives include supporting the Safety Watch Educational & Environmental Program (S.W.E.E.P.), a 60 person volunteer program that serves as additional eyes and ears in keeping our sites safe. The Department will continue the popular educational programs, including: National Night Out, Hooked on Fishing, Hunter Safety Education classes, and Safe Kids Wear Lids programs.


Police Department FY2013 FY2014 FY2015 FY2016 FY2017

Police Chief 1.0 1.0 1.0 1.0 1.0

Sergeant 2.0 2.0 4.0 4.0 4.0

Officer 10.0 10.0 8.0 7.0 7.0





Page 36

General Fund- Police


9 Months



Personnel

Salary 296,699 358,021 288,242 358,298 352,735

Hourly 395,959 367,172 273,491 376,013 380,296

Seasonal Wages 1,264 - - - -

Overtime 37,521 33,178 23,365 20,300 20,300

Employer FICA 54,534 56,323 43,793 57,728 57,630



Total Personnel 1,021,832$ 1,062,834$ 828,061$ 1,085,495$ 1,070,841$



Meetings 681 478 264 230 230

Employee Relations 1,865 1,573 - - -

Office Supplies 954 1,819 483 1,000 1,000

Computer & IT 16,411 23,860 5,028 15,220 23,064

Printing 769 1,492 - 300 300



Uniforms - - 2,905 - 6,500


Office Furn & Equip Expense 4,371 16,802 15,508 30,200 3,000

Employment Expense 6,575 1,987 6,060 5,500 1,800



Library 3,068 1,627 1,002 1,670 1,420

Trail of History 3,989 - - - -

Security & Safety Equipment 14,840 16,977 7,224 11,480 16,563

Security & Safety Equip - Rent 2,146 2,275 1,209 1,800 1,800

Uniforms & Equipment 9,221 14,810 7,418 12,500 17,200

Security Vehicle Supplies 17,861 13,040 1,090 11,000 11,000

Communication Equip Exp - 2,753 - - -

Communication Equip Maint 14,334 15,554 15,023 16,023 16,700

Safety Training 9,816 9,991 5,678 9,750 10,250

Bike Patrol 4,711 2,191 1,646 2,250 2,000

Utilities 21,983 17,408 8,418 22,990 17,807

Janitorial 268 910 871 600 1,071

Waste Disposal - - - 375 -

Bldg Maintenance 199 3 - 6,500 -

Vehicle Maintenance 8,814 18,665 5,012 11,000 13,000

Gas, Grease & Oil 48,252 43,948 26,236 46,812 38,764

Total Other Operating Expenses 231,019$ 243,721$ 135,251$ 227,339$ 217,921$

Capital Outlays

Vehicles & Trailers - F A 74,265 70,862 377 37,500 45,000

Total Capital Outlays 74,265$ 70,862$ 377$ 37,500$ 45,000$

Total Expenditures 1,327,116$ 1,377,417$ 963,689$ 1,350,334$ 1,333,762$



Page 37

General Fund: Land Preservation & Natural Resources The Land Preservation & Natural Resources Division (LPNR) is responsible for the management of all 25,000+ acres of District lands in a manner designed to maintain and improve the natural resource values of those lands. The Division focuses on seven areas which include: (1) Ecological restoration and management of District lands; (2) Inventory, monitoring and research related to natural resources on District lands, McHenry County and the region; (3) Maintenance of scientific data, GIS spatial information and land management history of District sites, McHenry County and for areas of state wide significance; (4) Educational outreach and training of students and adults in ecological management theory and practice through the Research Field Station and Ecological Restoration Certificate Program; (5) Securing outside funding to support ecological restoration and management; (6) Provide natural resource related information, threats analysis, and commentary to other Divisions as required; and (7) Land preservation and real estate related business matters. The District’s organizational restructure was initiated in 2013. The reorganization involved integrating staff and program budgets of Land Preservation and Agricultural Services to the Lost Valley Visitor Center with the Natural Resource Department. The first unified Land Preservation and Natural Resource Division budget was developed for the FY 2015 budget year. The Wildlife Resource Center falls within the Land Preservation and Natural Resource Division but maintains a separate budget and facilities. The Land Preservation and Natural Resources Division at Lost Valley Visitor Center consists of seventeen (17) full-time staff with shared part-time receptionist/administrative support staff. At this time, there are three (3) full-time positions unfilled, two (2) Restoration Technicians and one (1) GIS Specialist, bringing the full-time staff number to seventeen (17) members for this FY 2017 budget. (The GIS Specialist is funded out of the Natural Resources Special Revenue Fund, so while the position is part of the LPNR Division it is not part of General Fund’s Operating Budget.) There are seven internal sections within the Division, each focusing on one or more major areas of concentration which include: Administration (Director of Land Preservation and Natural Resources, Land Preservation Manager, Natural Resource Manager); Land Management (four Restoration Ecologists, one Restoration Technician and two Habitat Specialists); Plant Ecology (Plant Ecologist); Wildlife Ecology (Wildlife Ecologist); Database and GIS Resources (Database Coordinator and open GIS Specialist position); Research Field Station/Ecological Restoration Certificate Program (Field Station Ecologist), and Agricultural Service (Agricultural Services Coordinator).



Page 38

The following schedule shows the budgeted employee full-time equivalents (FTE’s) within the Land Preservation of Natural Resources Division (formerly Natural Resource Management Department) for the five most recent fiscal years:


Land Preservation & Natural Resources FY2013 FY2014 FY2015 FY2016 FY2017

LPNR Director 0.0 0.0 1.0 1.0 1.0

Natural Resource Manager 1.0 1.0 1.0 1.0 1.0

Land Preservation Manager 0.0 0.0 1.0 1.0 1.0

Research Field Station Ecologist 0.0 0.0 1.0 1.0 1.0

Natural Resources Project Coord. 0.0 0.0 0.0 1.0 1.0

Restoration Ecologist II 1.0 1.0 0.0 0.0 0.0

Restoration Ecologist I 4.0 4.0 4.0 4.0 4.0

Plant Ecologist 1.0 1.0 1.0 1.0 1.0

Wildlife Ecologist 1.0 1.0 1.0 1.0 1.0

Restoration Technician 4.0 4.0 4.0 3.0 2.0

Habitat Technician 0.0 0.0 0.0 0.0 2.0

Agricultural Services Coord. 0.0 0.0 1.0 0.3 0.4

Scientific Database Coord. 1.0 1.0 1.0 1.0 1.0


Secretary/ Receptionist 1.0 1.0 0.5 0.0 0.0

Seasonals 0.4 0.4 0.4 0.4 0.0

Interns 0.8 0.0 1.4 1.8 1.2


Funds from this year’s budget will be used to support a number of ongoing projects which include the ongoing gathering of biological data and offering a spring, fall and summer Weekend of Restoration program for the public. The shared seasonal position with Education Services focusing on the oral history of District sites will continue in preparation for the District’s 50th Anniversary; developing a long term GIS/database plan for Natural Resources Management and implementing an expanded smooth green snake study using funds from the State Wildlife Grant Program. In addition to ongoing restoration activities, three key projects are included in this year’s budget: (1) Continue implementation of the USACOE 206 grant for $5,000,000 for Nippersink Creek Phase Restoration (2) Complete a new NAWCA grant for wetland restoration at the Tyron Creek Woods site adjoining Glacial Park and (3) the implementation of a wetland mitigation project in conjunction with the McHenry County Department of Transportation.



Page 39

General Fund- Land Preservation & Natural Resources


9 Months



Personnel

Salary 504,553 722,133 519,262 728,986 741,568

Hourly 248,233 234,060 177,563 242,176 252,807

Part Time 18,344 10,735 1,264 - -

Seasonal 18,059 23,555 9,224 8,600 -

Overtime 7,371 4,222 2,320 3,840 3,840

Employer FICA 59,212 75,498 54,229 77,118 78,126



Total Personnel 1,104,923$ 1,408,228$ 991,175$ 1,398,935$ 1,425,548$


Intern Wages - 29,309 22,597 24,480 23,040

Mileage Reimbursement - - - 190 -

Meetings 1,868 899 103 480 -

Office Supplies 3,364 2,908 1,619 3,000 3,000

Computer & IT 8,418 7,204 2,893 6,330 8,618

Postage 283 617 201 960 960

Dues & Subscriptions 78 - - - -

Nuisance Wildlife Control - - 788 4,000 4,000

Hunting Supplies - 4,302 2,328 10,950 8,500

Legal Notices & Publications - 216 372 1,290 1,290

Farm Lease Expense - 32,219 37,392 35,900 38,350

Education & Training 3,771 4,240 100 500 500

Uniforms 5,828 6,892 1,279 1,950 1,670


Contractual Services 8,228 3,060 - 11,550 10,550


Ecological Cert Program - 695 - 1,400 -

Safety Supplies 7,552 2,802 3,394 10,574 10,658

Utilities 20,548 21,483 6,530 21,681 17,666

Waste Disposal 1,440 1,515 1,488 2,000 1,600

Bldg Maintenance (581) - - 2,700 1,200

Water & Sewer Maintenance 125 - - - -

Vehicle Repair 6,567 4,857 3,463 8,000 7,500

Gas, Grease & Oil 40,653 46,832 19,978 51,742 38,969

Inventory/Monitoring Equipment 2,220 17 - - -

Nursery Supplies/Plants/Seeds 50,275 49,054 11,299 49,600 49,600

Stewardship Program 692 251 55 600 -

Rearing & Reintro Supplies 7,999 7,477 2,677 5,600 5,600

Supplies & Maintenance 88,519 52,312 73,405 71,032 76,898

Restoration Mgmt Equipment - - 257 - -

Restoration Programs 51 1,651 722 6,000 4,000

Appraisals & Surveys - 75 2,370 9,260 9,450




Page 40

General Fund- Land Preservation & Natural Resources


10 Months



Capital Outlays

Vehicles & Trailers 80,390 38,633 - 80,000 38,000

Restoration Equipment 11,020 - - - -

Total Capital Outlays 91,410$ 38,633$ -$ 80,000$ 38,000$




Page 41

General Fund: Education Services The Education Services Department develops and delivers natural and cultural history programs for the general public, community organizations, and schools; provides self-directed educational materials such as trail guides, loan kits and interpretive signage; and manages educational facilities throughout the county. The educational programs and materials support the District’s mission by stimulating an appreciation of the natural world, increasing understanding of the overall significance of the county’s natural and cultural resources, building awareness of human dependence on a healthy land community, and encouraging public involvement in the solution of environmental problems. Education Services is part of the Operations and Public Safety Division and consists of seven (7) full-time positions, four (4) part time staff members who work weekends at the front desk at Prairieview Education Center and the Lost Valley Visitor Center, and eight summer seasonal staff and/or interns to work day camps and other summer programs and events. (The expenses related to the part time staff who work at the Lost Valley Visitor Center are included in the Lost Valley Visitor Center’s operating budget and are not part of the Education Services budget.) There are two teams of Education Program Coordinators and Education Program Assistants, each assigned to one of the education facilities; Prairieview Education Center in Crystal Lake and the Lost Valley Visitor Center in Richmond. The Education Services Manager and Administrative Assistant are headquartered at Prairieview Education Center and the Education Outreach Program Coordinator has an office at the Lost Valley Visitor Center. The following schedule shows the budgeted employee full-time equivalents (FTE’s) within the Education Services for the five most recent fiscal years:


Education FY2013 FY2014 FY2015 FY2016 FY2017

Education Services Mgr 1.0 1.0 1.0 1.0 1.0

Education Program Coord 3.0 3.0 2.0 2.0 2.0

Education Program Assist 2.0 2.0 2.0 2.0 2.0

Education Outreach Coord 1.0 1.0 1.0 1.0 1.0

Education Services Admin Assistant 1.0 1.0 1.0 1.0 1.0

Seasonals 2.6 2.6 2.3 2.3 2.3

Interns 0.0 0.0 0.0 0.0 0.0


Funds for this Department primarily provide the support needed to continue offering ongoing school field trips and outreach, public programs, community outreach, special events and other interpretive services. For this fiscal year some monies have also been earmarked for work on anticipated strategic initiatives. These include the continued expansion of self-guided learning opportunities such as new multilingual interpretive signs, hiking trail apps, and interactive materials for use at both centers. Funds have also been designated for projects such as developing new school programs to support new learning standards, offering open houses for teachers and the general public, creating new incentive programs for youth, and a new special event with a focus on STEM (science/technology/engineering/math). This year the funding of music and entertainment for First Fridays and other special events was transferred from the Communications budget to Education Services.



Page 42

General Fund- Education


9 Months



Personnel

Salary 256,532 236,708 183,308 238,501 243,271

Hourly 119,604 123,274 94,205 126,117 126,698

Part Time - - 1,369 5,049 5,153

Seasonal 43,602 37,885 35,258 38,440 37,480

Overtime 2,041 969 1,359 1,810 1,810

Trail of History Wages 35,566 - - - -

Employer FICA 34,688 30,528 23,764 31,359 31,702



Total Personnel 609,993$ 548,398$ 423,017$ 562,725$ 551,305$


Mileage Reimbursement 1,433 1,199 653 1,800 1,800

Employee Relations 244 148 - - -

Office Supplies 1,896 1,167 1,240 1,959 1,959

Computer & IT 3,170 436 3,461 2,975 5,951

Printing 2,581 2,504 2,337 4,250 4,250

Postage 2,107 950 865 1,800 1,760

Dues & Subscriptions 510 382 - - -

Education & Training 7,067 2,433 - - -

Uniforms 1,363 640 532 740 740


Office Furn & Equip Exp 1,290 2,153 745 1,250 1,275



Materials & Displays 1,569 1,981 192 7,300 5,200

A/V Equipement & Supplies 461 457 56 750 250

Library 216 480 218 1,210 1,185

School Services 1,178 6,737 408 4,250 14,003

Workshops & Programs 17,770 13,842 10,161 20,730 26,670


Utilities 19,061 24,222 12,681 24,143 24,638

Janitorial 4,995 6,125 5,433 5,400 8,676

Waste Disposal 1,193 199 928 1,000 300

Bldg Maintenance 1,902 150 150 1,250 -

Water & Sewer - 230 429 - -

Vehicle Maintenance 1,047 1,780 542 1,500 1,500

Gas, Grease & Oil 2,941 1,642 780 1,818 1,471


Capital Outlays

Building Improve- FA - - - 21,000 30,000

Total Capital Outlays - - - 21,000 30,000

Total Expenditures 729,157$ 631,820$ 470,908$ 683,936$ 706,752$



Page 43

General Fund: Planning The Planning Department is part of the Operations and Public Safety Division and is responsible for the planning, designing, and implementation of District infrastructure for the betterment of public uses and staff, while protecting the natural and cultural features of McHenry County. The Department prepares and utilizes Master Plans to guide the logical development, use, management and acquisition of District lands and resources. The Master Plan is a product of a systematic, collaborative effort involving Board of Trustees, stakeholders, public and staff. Each plan presents a thorough inventory and analysis of pertinent data relating to regional and site conditions, resources and programs as well as implementation strategies for physical development and resource management. The Master Plan provides a method through which proposals for future actions can be formulated, reviewed, revised and approved; an opportunity to predetermine the ultimate level of facility and program development; and an official guideline to be followed in future years. Execution of the Master Plans is another primary responsibility of the Department of which involves preparations of design plans and specifications for construction projects. The Planning Department manages these capital improvement projects from beginning phases: engineering; cost estimating; permitting and prioritizing; to final phases: directly overseeing all aspects of construction. The Planning Department consists of one full-time Planning Manager and one Associate Landscape Architect II. The following schedule shows the budgeted employee full-time equivalents (FTE’s) within the Planning Department for the five most recent fiscal years:

The Planning Offices are housed within Brookdale Administrative Offices in Woodstock. The Department has an extensive knowledge base of natural resource and public open space planning and design to envelop all 33 District sites and over 25,000 acres of conservation land. The primary focus of the Planning staff continues to be integrating decades old existing site infrastructure into more holistic plans that conserve resources and reduce maintenance throughout the life of the conservation area. Funds from this year's budget will be used to: complete existing projects; address urgent repairs; identify and improve trail signage: and invest in innovative approaches that allows the District to adapt to demographics

and environmental changes.


Planning FY2012 FY2013 FY2014 FY2015 FY2016

Planning Manager 1.0 1.0 1.0 1.0 1.0

Landscape Architect II 2.0 2.0 2.0 1.0 1.0

Landscape Architect I 0.0 0.0 0.0 0.0 0.0




Page 44

General Fund- Planning


9 Months



Personnel

Salary 163,461 146,082 115,221 150,172 153,192

Employer FICA 12,401 11,079 8,731 11,488 11,719



Total Personnel 209,616$ 188,003$ 148,273$ 194,085$ 197,697$


Employee Relations 160 - - - -

Computer Supplies 4,383 4,725 6,436 6,440 6,440

Computer Supplies - Admin - 940 630 750 1,000

Computer & IT 4,383 5,665 7,066 7,190 7,440

Dues & Subscriptions 945 870 445 - 450


Uniforms 72 175 - - -

Office Furn & Equip Expense - - - 2,961 961

Contractual Services 561 - - - 1,250


Site Maint & Improvements - 800 - - 875

Utilities 5,650 4,966 1,213 6,030 3,833

Janitorial 268 627 482 600 645


Bldg Maintenance 98 - - - -

Vehicle 98 - 7 500 500

Gas, Grease & Oil 1,219 188 209 720 1,823

Planning Supplies 4,441 2,971 1,187 5,125 5,000


Capital Outlays

Vehicles & trailers - - - - -

Total Capital Outlays -$ -$ -$ -$ -$




Page 45

GENERAL FUND: Communications The Communications Department serves to promote the District’s mission, foster a positive public image, encourage a greater appreciation for the natural world, promote environmental stewardship, generate awareness, and educate the public on District activities, programs, and accomplishments. The Communications Department, consists of (3) full-time staff including a Communications Manager, Community Relations Specialist, and Volunteer Coordinator. The Communication Offices are housed within the Brookdale Administrative Offices in Woodstock. The following schedule shows the budgeted employee full-time equivalents (FTE’s) within the Communications Department for the five most recent fiscal years:


Communications FY2013 FY2014 FY2015 FY2016 FY2017

Marketing & Communications Mgr. 1.0 1.0 1.0 1.0 1.0

Community Relations Specialist 1.0 1.0 1.0 1.0 1.0

Volunteer Coordinator 1.0 1.0 1.0 1.0 1.0



The Communications Department will capitalize on comprehensive marketing and promotional strategies which include publishing the 36-page quarterly magazine Landscapes, annual report, and volunteer newsletter, as well as developing site brochures, banners, flyers, press releases, paid advertisements, community outreach and an increased presence in social media outlets. In addition, over 26 different volunteer programs connect people to the District’s mission and actively engage them in being ambassadors for the District. Funds from this year’s budget provide for the ongoing development and printing of promotional materials, advertising, website updates, site brochures and other printed materials. The budget includes monies for the development of targeted and promotional materials to attract donors and sponsors and promotional materials for a county-wide “Parks Prescriptions” and “Share the Trails” awareness campaigns. In addition, funds have been included to contract for photography and videography services, and implementation of enhanced technologies i.e., social media enhancement, virtual geocache tour and additional customized Hiking App tours. The Volunteer program will continue to support the 600+ active volunteers in twenty-six (26) volunteer program areas, providing support, training, equipment and recognition.



Page 46

General Fund- Communications


9 Months



Personnel

Salary 110,647 112,552 93,705 115,136 124,966

Hourly 47,920 85,243 65,814 85,670 50,009

Overtime - 143 33 - -

Employer FICA 11,591 14,353 11,639 15,362 13,386



Total Personnel 215,877$ 280,704$ 218,367$ 286,012$ 243,016$



Meetings 134 91 - - -


Office Supplies 877 704 120 4,000 4,000

Computer & IT 1,051 5,138 1,315 1,625 1,678

Promotional Printing 10,698 4,948 3,217 7,800 8,000

Promotions/PR 11,359 1,597 1,445 7,901 7,850

Advertising 39,945 13,126 8,542 21,100 13,900

Newsletter 63,688 54,895 38,584 56,000 52,096

Dues & Subscriptions 500 1,225 565 800 1,125

Education & Training 2,891 275 10 795 945

Uniforms 263 65 - - 150

Special Events 6,270 5,740 5,300 8,500 3,500

Volunteer Committee 11,516 11,436 668 11,450 10,830


IT Support Services 2,027 2,088 1,508 750 1,725

Materials & Displays 1,743 1,497 - - -


Utilities 6,068 4,689 1,766 5,926 3,742

Janitorial 268 583 525 600 600


Bldg Maintenance 98 - - 587 -

Total Other Operating Expense 181,384$ 127,368$ 65,560$ 170,859$ 158,741$

Capital Outlays

Vehicles - - - - -





Page 47

GENERAL FUND: Wildlife Resource Center The Wildlife Resource Center is part of the Land Preservation and Natural Resources Division and has three primary tasks-environmental education, captive rearing and reintroduction of select wildlife species, and rehabilitation of species of conservation concern. Staff provides environmental education programming to schools, community groups, and the general public utilizing various live animals (raptors, snakes, and turtles) as an integral part of the program. Many of these programs are incorporated into the established school curriculum. In addition, staff assists the public fielding various wildlife related inquiries. The reintroduction project currently emphasizes the Blanding's turtle. Wildlife rehabilitation efforts emphasize species of conservation concern. The Wildlife Resource Center admits approximately 150 animals per year in this effort. Located in Grundstrom Woods, the Wildlife Resource Center consists of two (2) full-time staff (Wildlife Resource Center Manager and Wildlife Resource Center Specialist) and one part-time Wildlife Resource Center Assistant who cover a seven-day work week, 365 days a year. An intern also assists the Wildlife Resource Center in the summer. The following schedule shows the budgeted employee full-time equivalents (FTE’s) within the Wildlife Resource Center for the five most recent fiscal years:

Funds for this budget year provide for the food and supplies needed to care for the various wildlife species (hawks, owls, turtles, snakes, etc.) and feeder animals under our care as well as the programming materials required for educational outreach. Staff manages and coordinates the District’s Blanding’s Turtle Project which also involves partnering with Lake County Forest Preserve District and Illinois Department of Natural Resources staff with regards to head-starting Blanding’s turtles, an Illinois endangered species. Training volunteers for and managing the Frog Monitoring Project, Bluebird Trails Project, and Wildlife Rehabilitation Project are also responsibilities of this department.


Wildlife Resource Center FY2013 FY2014 FY2015 FY2016 FY2017

WRC Manager 1.0 1.0 1.0 1.0 1.0

WRC Specialist 1.0 1.0 1.0 1.0 1.0

WRC Assistant 0.8 0.8 0.7 0.7 0.7

Interns 0.2 0.2 0.2 0.2 0.2




Page 48

General Fund- Wildlife Resource Center


9 Months



Personnel

Salary 111,280 114,370 89,148 116,116 118,439

Part Time 30,636 32,326 26,333 34,578 35,270

Employer FICA 10,926 11,172 8,911 11,840 12,071


Employee Insurance 12,371 13,592 10,303 13,656 14,054

Total Personnel 182,709$ 189,297$ 148,749$ 194,530$ 198,540$


Intern Wages 3,587 3,842 3,927 4,080 4,080



Program Supplies 1,694 522 386 1,500 1,500

Wildlife Care & Supplies 10,326 11,609 7,064 12,613 12,613

Office Supplies - - - 100 100

Computer & IT 1,521 700 1,519 1,345 1,930

Postage - 1 - - -

Dues & Subscriptions 359 349 - - -


Uniforms 472 271 93 330 330

Office Equip Rental & Maint 340 - - 400 400

IT Support Service 1,339 2,421 4,522 2,250 4,427

Utilities 7,078 7,712 7,024 8,325 10,716

Waste Disposal 743 825 743 1,100 930

Bldg Maintenance 246 40 606 5,350 5,000

Vehicle Maintenance 128 337 - 250 400

Gas, Grease & Oil 794 982 585 1,091 890


Capital Outlays

Building Improvements - - - - -

Total Capital Outlays - - - - -




Page 49

GENERAL FUND: Research Field Station As previously mentioned, the District’s organizational restructure completed in 2013, folded the Research Field Station (RFS) into the Land Preservation and Natural Resource Division and combined the two budgets. The budget resources that were dedicated to the Research Field Station have not been reduced, they are simply part of the LPNR’s overall budget to streamline the budget and planning process of the Division. For further details on the Research Field Station, see the Land Preservation and Natural Resources budget within the General Fund section of this document. The following schedule shows the budgeted employee full-time equivalents (FTE’s) within the Research Field Station program, for the five most recent fiscal years:


Research Field Station FY2013 FY2014 FY2015 FY2016 FY2017

RFS Manager 1.0 1.0 0.0 0.0 0.0

Seasonals 0.0 0.0 0.0 0.0 0.0

Interns 2.1 2.1 0.0 0.0 0.0




Page 50

General Fund- Research Field Station


9 Months Actual Actual Actuals Budget Budget

Description FY 2014 FY 2015 FY 2016 FY 2016 FY 2017 Personnel Salary 59,279 - - - - Employer FICA 6,844 - - - - IMRF Retirement Contribution 7,266 - - - - Employee Insurance 16,735 - - - -

-

Total Personnel 90,124 $ - $ - $ - $ - $

Other Operating Expenses Interns 36,835 IT Support Services 343 - - - - Program 700 - - - - Utilities 542 - - - - Scienific Equip, Library 3,715 - - - - Field Supplies 814 - - - - Total Operating Expenses 85,898 $ - $ - $ - $ - $

Capital Outlays Total Capital Outlays - - - - -

Total Expenditures 176,022 $ - $ - $ - $ - $



Page 51

GENERAL FUND: Lost Valley Visitor Center The District opened the Lost Valley Visitor Center in August of 2010. The Lost Valley Visitor Center is a public visitor center located in the center of the District’s largest conservation area (macrosite) known as Glacial Park. In addition to serving as a public visitor center, the renovated building provides for educational programming space and office space for District employees. The award winning facility has received a LEED certification at the Gold Level by the US Green Building Council and is a showpiece in the County for sustainability and best management practices. The following schedule shows the budgeted employee full-time equivalents (FTE’s) within the Lost Valley Visitor Center for the five most recent fiscal years:


Lost Valley Visitor Center FY2013 FY2014 FY2015 FY2016 FY2017

LVVC Ranger/Maintenance 1.0 1.0 1.0 1.0 1.0

Receptionist (part-time) 0.1 0.1 0.4 0.4 1.2

Seasonals 0.4 0.4 0.0 0.0 0.0




Page 52

General Fund- Lost Valley Visitor Center


9 Months



Personnel

Hourly 45,253 44,928 36,537 47,690 48,644

Part Time 755 778 - 8,168 27,389

Seasonal/Docent 12,350 13,900 16,109 - -

Overtime 2,759 950 310 840 -

Employer FICA 4,934 4,728 4,211 4,337 5,816


Health & Life Insurance 15,118 17,488 13,968 18,526 19,825

Total Personnel 87,661$ 88,924$ 76,003$ 85,467$ 107,594$


Office Supplies 39 39 18 150 150

Computer Supplies 200 - - - -

Computer & IT 2,036 194 4,375 1,875 2,218

Refreshments for Conferences 2,451 70 28 1,500 500

Other Conference Expenses 3,409 2,539 1,700 2,500 2,000

Office Equip Rental & Maint - - - 500 -

Office Furn & Equip Expense 1,431 468 - 3,450 3,450

Contractual Services 3,557 - 3,921 3,600 4,200


Materials & Displays 5,282 5,777 1,378 5,350 2,500

Site Maintenance Supplies 366 599 397 500 500

Site Improvements, FA - - - 7,000 14,000

Utilities 42,822 39,188 28,864 44,000 46,103

Janitorial 13,472 12,752 9,718 14,000 13,925

Bldg Maintenance 26,557 40,260 19,980 18,000 18,500

Road Maintenance - - - 2,600 2,600

Septic System 382 - - - -

Equipment Maintenance 19 401 153 - -

Maintenance Equipment Exp 342 - - 500 4,200

Tools - 11 104 - -


Capital Outlays

Furniture & Fixtures - - 12,675 - -

Building Improvements - - 95,174 104,000 85,000

Total Capital Outlays -$ - 107,849 104,000 85,000$


DEDICATED ACCOUNTS CAPITAL FUND FY 2017- Annual Budget


Page 53

DEDICATED ACCOUNTS CAPITAL FUND

This Fund was established to account for the assets generated from grant awards and other unique revenue sources, as well as the investment income earned on these assets. The majority of the funding in this account is derived from grant recoveries which are largely matching reimbursement type grants, where the funding is received after the completion of the project. The District does not recognize the revenue until the projects are completed and/or revenue can be recognized under the modified accrual basis of accounting in accordance with Generally Accepted Accounting Principles. As such, there are usually no restrictions on the grant reimbursements once they are received by the District and the District is free to designate the funds for any capital or operational expenditures that it chooses. Generally, the District will designate the reimbursements for future projects which are similar in nature to the original project that the grant was associated with. For example; grant reimbursements received for a land acquisition would be designated for future land acquisitions. Grant related projects include land acquisitions and the development/improvements of sites, trails and facilities. The District has a Capital Asset Management Plan (CAMP) to plan for the long term maintenance and improvement needs of its infrastructure. This includes the need for major repairs and replacement of existing assets as well the need for new initiatives. These improvements are above and beyond the regular and more routine asset repairs and replacements funded within the General Fund. The District designated $4.5 million dollars of the Dedicated Accounts Capital Fund ‘unrestricted’ reserves for the needs identified within the CAMP and permanently transferred it to a new Capital Improvement Plan (CIP) Fund in FY 2014.



Page 54

DEDICATED ACCOUNTS: Highlights Revenues

Grant revenues budgeted for FY 2017 include the following:

Specific grants for land acquisition have not been identified or awarded as of 12/31/2015, however $1.6 million of grant revenues have been budgeted in order to allow for the appropriation and expenditure of any related revenues should they be realized.

The District will be working with the County, who has received grant funding from the federal Hazard Mitigation Grant Programs(HMGP), to address residential properties that are suffering flood damage along the Nippersink Creek. The District will be responsible for any demolition of buildings and restoring the land which has an estimated cost of $170,000.

Donations and contributions budgeted for FY 2017 included the following:

Purpose of Grant Grant Source Amount

Trail Improvements

Snowmobile Trails IDNR 8,000

Total Grants for Trail Improvements 8,000$

Land Acquistion

General Land Acquisition unidentified 1,600,000

Hazard Mitigation 170,000

Total Grants for Land Acquisitions 1,770,000$

'Total FY 2017 Budgeted Grant Revenue 1,778,000$

Donations & Contributions Amount

Trail Improvements

Oak Street crossing Partner cost sharing 100,000

Total Contributions for Trail Improvements 100,000$

Land Acquisition

McHenry County Conservation Foundation 180,000

Private donations/bequests Unidentified 500,000

Total Donations for Land Acquisition 680,000$

Total Donations and Contributions 780,000$



Page 55

Expenses

The following schedule shows the budgeted employee full-time equivalents (FTE’s) within the Dedicated Accounts Capital Fund for the five most recent fiscal years:

The following table shows the trail improvements and developments that are budgeted for the FY 2017.

More detailed information on the trail improvements can be found on the next several pages.

Dedicated Accounts- Capital Fund


Position FY2012 FY2013 FY2014 FY2015 FY2017

GIS Specialist 0.0 0.0 0.0 0.0 0.0

Land Preservation Manager 1.0 1.0 1.0 0.0 0.0

Restoration Technicians 0.0 0.0 0.0 0.0 0.0


TRAIL IMPROVEMENTS

Budget

Area Site/ Trail Name Description FY 2017

Projects With Grants

PA-3 Prairie Trail Ridgefield Trace, MCC - Lake Ave 106,000

Prairie Trail Oak Street at grade railroad crossing, design 14,000

Prairie Trail Oak Street at grade railroad crossing, construction 120,000

Prairie Trail Oak Street at grade railroad crossing, engineering 12,000

Subtotal Oak Street crossing 146,000

Total Trail Improvements 252,000$



Page 56

Dedicated Accounts – Capital Projects

Division: OPS Project: Ridgefield Trace Stages 3 & 4

Phase: Construction Project Costs: $187,216.16

Target Start: In-Progress Target Completion: Fall 2016

Funding / Grant: ITEP

Grant Recoveries: N/A

Description: This project completes two (2) stages within the regional trail system intended to connect Woodstock to Crystal Lake. This section of trail runs from McHenry County College on US Highway Route 14 to West Lakeshore Drive and is funded by Congestion Mitigation and Air Quality Improvements Program (CMAQ) Grant and Illinois Department of Transportation Enhancement Program (ITEP) in conjunction with the Route 14 road improvements. The District's total cost share is $187,216.16. Status: Construction for the trail connection from McHenry County College to West Lakeshore Drive is approximately 70% complete. The District has paid $81,398.33 to date.

FY 2017 Budget: $106.000



Page 57

Division: OPS Project: Ridgefield Trace Union Pacific Rail Road At-grade Crossing

Phase: Engineering + Construction Project Costs: $146,000

Target Start: February 2016 Target Completion: September 2017

Funding / Grant: CMAQ


Description: This project completes the regional trail system intended to connect Woodstock to Crystal Lake. This at-grade crossing will bring pedestrians safely across the Union Pacific Railroad on the west side of Oak Street, connecting to the existing City of Crystal Lake municipal sidewalk and existing crossing of Oak Street, to link the west and east sections of the District's Ridgefield Trace. This project is funded by Congestion Mitigation and Air Quality Improvements Program (CMAQ) Grant. The District's total cost share is $146,000. Status: The Engineering Services Contract was approved be the District's Board of Trustees at their January 2016 meeting. A diagnostics meeting with all involved parties, UP Railroad, Illinois Commerce Commission, was conducted in January. Construction must be in-progress by September of 2017 otherwise CMAQ funding will be lost. FY 2017 Budget: $146.000



Page 58

The schedule on the following page shows the FY2017 budget for the Dedicated Accounts Capital Fund. For comparative purposes, the schedule includes the actual total amounts for the fiscal year ended 03/31/2014 (Actual FY 2014), the actual total amounts for the fiscal year ended 03/31/2015 (Actual FY 2015), the actual amounts for the first nine months of the fiscal year ending 03/31/2016 (9 Month Actuals FY 2016), the budgeted amounts for the fiscal year ending 03/31/2016 (Budget FY 2016), and the budgeted amounts for the next fiscal year ending 03/31/2017 (Budget FY 2017).



Page 59

Dedicated Accounts Capital Fund


9 Months


FY 2014 FY 2015 FY 2016 FY 2016 FY 2017

Revenues

Interest Income 885 246 484 157 1,783

Grants- Sites & Trails 61,132 5,510 - 8,000 8,000

Grants- Land Acquisition 460,430 2,500 36,500 438,000 1,770,000

Donations & Other Income 42,673 150,523 3,406 600,000 780,000

Permanent Transfer 2,873,736 250,000 105,000 105,000 234,000

Total Revenues 3,438,857$ 408,778$ 145,390$ 1,151,157$ 2,793,783$

Expenses

Personnel

Wages 81,764 - - - -

Benefits 22,246 - - - -

Total Personnel 104,011$ -$ -$ -$ -$


Scholarships - - - 500 500

Trail Improv, W/Grant 27,515 5,510 - 9,500 9,500

Materials For Donation Project 2,236 - - - -

Contractual Services 32,395 - - - -

Land Acq Related Exp 2,273 9,860 4,358 - -

Contractual Services 34,668 9,860 4,358 - -

Interst Exp, Land Contract 121,000 121,000 121,003 125,000 122,000 #REF!


Capital Outlays

Site & Trail Improvements 247,698 104,358 18,922 217,615 252,000

Building Improvements 1,522,423 52,687 173,957 205,500 170,000

Roads & Bridges - - - - -

Land Acquisitions

Appraisal & Survey 55 7,200 - 7,500 30,000

Legal Services 50,891 34,294 22,935 45,000 45,000

Land Acquisition 656,407 303,869 109,910 2,004,458 3,231,820

Total Capital Outlays 2,477,474$ 502,408$ 325,724$ 2,480,073$ 3,728,820$


Permanent Transfers 4,225,106$ -$ 11,864$ -$ -$

Total Expenditures 2,766,904$ 638,778$ 451,085$ 2,615,073$ 3,860,820$

NATURAL RESOURCES MANAGEMENT FUND FY 2017- Annual Budget


Page 60

The Natural Resources Management Fund was established to account for the revenues and expenses related to natural restoration initiatives, including: mitigation fees, grant awards, other unique non-recurring sources of revenue and the expenses funded by these revenues. The majority of the funding in this fund is derived from mitigation fees whereby the District will enter into an agreement with a developer or other third party to ‘mitigate’ impacts that have been made to a wetland area. The agreements will require that the third party pay a specified amount to the District and the District will in turn be responsible for restoring a wetland area on District owned property. Where the impacts affect waters which empty into an interstate waterway, the agreements are overseen by the U.S. Army Corps of Engineers. If the impacted waters are local and/or isolated, the agreement is administered by McHenry County or other public body that is certified to implement the Stormwater Ordinance of McHenry County. Generally, the District will only enter into a mitigation agreement when the wetland area to be restored has already been identified for restoration by the District. This reduces the costs of both the initial restoration process as well as the long term management of the site, leaving a substantial portion of the mitigation revenue to provide for the long term maintenance needs of the site and staff to support those needs.

NATURAL RESOURCES MANAGEMENT FUND: Highlights Revenues Grant revenues budgeted for FY 2017 include the following:

Grant

Purpose of Grant Source Amount

Seasonals & equipment to support the Illinois Wildlife Action Plan State Wildlife Grant, Federal funding 25,010

Tyron Creek Woods, inter-seed a hayfield with native prairie species. North American Wetlands Conservation Act 7,500

Youth Conservation Corp, (4) summer seasonals US Fish & Wildlife Service 15,000

Total FY 2017 Grant Revenue 47,510$

The North American Wetlands Conservation Act conserves North America's waterfowl, fish and wildlife resources while producing a variety of environmental and economic benefits. Since its inception, more than 2,000 NAWCA projects have contributed to the conservation of almost 27 million acres of habitat across North America. Program funding comes from fines, penalties, and forfeitures collected under the Migratory Bird Treaty Act of 1918; from Federal fuel excise taxes on small gasoline engines, as directed by amendments to the Federal Aid in Sport Fish Restoration Act of 1950, to benefit coastal ecosystem projects; and from interest accrued on the fund established under the Federal Aid in Wildlife Restoration Act of 1937. The District will be receiving $7,500 in funding to purchase seed for the newly acquired Tyron Creek Woods parcel that was preserved in partnership with the McHenry County Conservation Foundation, the Grand Victoria Foundation and the Land Conservancy of McHenry County. The seed will be used to inter-seed a hayfield on the site with native prairie species.

The Youth Conservation Corps is a summer employment program, established by Public Law 93-408, for young men and women between the ages of 15 through 18. The program is administered by the Department of Interior (DOI), Department of Agriculture, Forest Service, National Park Service (NPS), and the U.S. Fish and Wildlife Service (USFWS). Funding is through the Land and Water Conservation Fund. The $15,000 in funding for the YCC crew is from the USFWS as part of the Hackmatack Partnership. The District provides funding for a crew leader and a main site to work from during the summer.

http://www.doi.gov/whatwedo/youth/

http://www.nps.gov/gettinginvolved/youthprograms/ycc.htm



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State Wildlife Grants are derived from federal monies from hunting licenses and stamps which are distributed to the various states to implement State Wildlife Action Plans. The District will be contributing $8,755 over three years, all of which will be in kind from existing salaries that will be dedicated to the project. The grant share will be $25,010 over three years that will be used for seasonal help and equipment. The goals for this grant are aligned with the objectives identified in the Illinois Wildlife Action Plan.

Expenses

The following schedule shows the budgeted employee full-time equivalents (FTE’s) within the Natural Restoration Special Revenue Fund for the five most recent fiscal years:

Natural Restoration- Special Revenue Fund


Position FY2013 FY2014 FY2015 FY2016 FY2017

GIS Specialist 1.0 1.0 1.0 0.5 0.5

Habitat Technician 0.0 0.0 0.0 0.0 2.00.0 0.0 0.0 0.0

Seasonals 3.4 5.7 4.9 4.3 2.9

Interns 0.4 0.9 0.9 0.9 0.0


Total Non-General Fund 5.8 8.6 6.8 5.7 5.4

The Natural Resources Management Fund provides for the initial restoration and on-going management of numerous wetland restoration projects in accordance with the requirements of the mitigation agreements.

In prior years, the GIS Specialist (who provides mapping resources for mitigation projects, other natural resources initiatives, and some District-wide needs), was a full-time position funded within this fund. Beginning in FY 2016, and continuing for this FY 2017 budget, this position remains part-time as a cost savings measure.

(10) Seasonal employees are included in this year’s budget, they include: (4) seasonal workers for field work which is funded through the federal Youth Conservation Corps (YCC) program, (1) seasonal YCC crew leader. (2) seasonal workers for seed collection in late summer and autumn, (1) wildlife field technician seasonal, (1) land use history research seasonal, and (1) seasonal to work on archival of the District’s historical photos.

Consistent with past years, several pieces of restoration equipment that support restorations related to specific mitigation initiatives, as well as other general restoration needs, are funded within this Fund.

Numerous restoration management projects including grant and mitigation sites are being completed using some degree of funding from this account.

More detailed information on some of the more significant natural area projects and studies can be found on the next several pages.



Page 62

LPNR Special Revenue Fund Project

Division: LPNR Project: Green Snake Reintroduction

Phase: Code: 04-08-860/16NRM GRNSN

Target Start: April 1, 2016 Target End: April 1, 2017

Grant: Special Revenue Fund/ISWG

Completed:

Description: This project will continue to inventory likely McHenry County Conservation District sites for smooth green snakes, a prairie reptile in decline across much of its range. The study will determine where colonies exist on District sites, their approximate size and whether they are potential candidates to provide individuals for reintroductions into suitable habitat in the future. We will be working with the Brookfield Zoo in this region wide project. An Illinois State Wildlife Grant has been received to cover this and future year costs.

Status: Planned

Project Costs: $5,415

Equipment, Labor and Supplies $14,316

Total 16/17 Estimated Project Phase Cost: $14,316

Grant Recoveries:

Prior years actual expended: $ 7,437 $ 25,000

Future years additional estimated costs: $ 3,247 $ 0

Total Projected Costs: $25,000 $25,000



Page 63


Division: LPNR Project: Tyron Creek Woods Plantings

Phase: One Code: LPNR 04-08-861/16NRM NAWCA

Target Start: April 1, 2016 Target End: April 1, 2017

Grant: Special Revenue Account

Completed:

Description: This project will provide native seed for a cooperative project with The Land Conservancy of McHenry County to clear brush and seed areas of woodland and wetland at the Tyron Creek Woods site where both entities own land. The funds are being provided by a North American Wetland Conservation Act (NAWCA) grant. Status: Planned Project Costs: $7,500

Seed $

7,500

$


Grant Recoveries:

Prior years actual expended: $ 0 $ 7,500

Future years additional estimated costs: $ 0 $ 0




Page 64


Division: LPNR Project: Maple Square School Wetland Mitigation Project

Phase: One Code: 116LPNRMSS

Target Start: October 2016 Target End: December 2017

Grant: Special Revenue Fund

Completed:

Description: This is a potential mitigation project begun several years ago for NRB Development Company. Implementation has been pending the need of NRB for wetland credits and it appears that they may not need additional credits due to changes in the development plan. The project will move forward if it is approved for transfer to the McHenry County Department of Transportation for their mitigation needs. Status: Pending Project Costs: $92,400

Seed $ 36,000

Materials $15,000

Equipment $15,000

Matting $ 8,000

Permit/Engineering $10,000

Other $ 8,400


Grant Recoveries:

Prior years actual expended: $ 0 $ 600,000





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LPNR Special Revenue Project

Division: LPNR Project: Nippersink Phase 4

Phase: 4 Code:04-08-861 NIP206 12

Target Start: 2014 Target End: 2019

Grant: USACOE Section 206 Program

Completed:

Description: This project is restoring the remainder of the Nippersink Creek within Glacial Park and includes bank grading, the installation of riffle structures in the stream, brush removal and headwater stream restoration. The project is in year two of the implementation stage and has received funding from the federal government. The requested Special Revenue monies would be for additional enhancements done by the District outside the scope of work of the grant. The District is receiving approximately 5,000,000 in on the ground services. Prior

land acquisition forms the District portion of required match. Status: In Process Project Costs: $50,000

Enhancements $ 10,000

$

Other $


Grant Recoveries:

Prior years actual expended: $ 0 $ 4,900,000


Total Projected Costs: $10,000 $4,900,000



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Capital Improvement Projects

Division: LPNR Project: Restoration Retreat Spring

Phase/Year: Five Code: 04-08-861/16NRMRTTS

Target Start: April 1, 2016 Target End: May 1, 2016


Completed:

Description: This program builds on five years of highly successful and nationally recognized educational outreach in the field of restoration ecology. Participants join for a weekend of intense technical and hands on learning related to the restoration of natural communities. The students learn theory and practice in an indoor setting and then go into the field to apply those principals. Status: Planned for implementation in April of 2016 Project Costs: $8,000

Plant Materials $ 6,500

Food for Participants $1,260

Other $240

$

$

Other $


Grant Recoveries:

Prior years actual expended: $ 0 $ 0 0 Future years additional estimated costs: $ 0 $ 0

Total Projected Costs: $8,000 $0



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Division: LPNR Project: Restoration Retreat Summer

Phase/Year: Five Code: 04-08-861/16NRMRTTSU

Target Start: June 1, 2016 Target End: July 1, 2016


Completed:

Description: This program expands on five years of highly successful and nationally recognized educational outreach in the field of restoration ecology by offering a new summer option. Participants join for a weekend of intense technical and hands on learning related to the restoration of natural communities. The students learn theory and practice in an indoor setting and then go into the field to apply those principals. Status: Planned for implementation in June of 2016 Project Costs: $8,000



Other $240

$

$

$


Grant Recoveries:

Prior years actual expended: $ 0 $ 0




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Division: LPNR Project: Restoration Retreat Fall

Phase/Year: Five Code :04-08-861/16NRMRTTS

Target Start: September 1, 2016 Target End: October 10, 2016


Completed:

Description: This program builds on five years of highly successful and nationally recognized educational outreach in the field of restoration ecology. Participants join for a weekend of intense technical and hands on learning related to the restoration of natural communities. The students learn theory and practice in an indoor setting and then go into the field to apply those principals. Status: Planned for implementation in September of 2016 Project Costs: $8,000



Other $240

$

$

Other $


Grant Recoveries:

Prior years actual expended: $ 0 $ 0


Total Projected Costs: $8,000 $ 0



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The schedule on the next page shows the FY 2017 budget for the Natural Resource Management Fund. For comparative purposes, the schedule includes the actual total amounts for the fiscal year ended 03/31/2014 (Actual FY 2014), the actual total amounts for the fiscal year ended 03/31/2015 (Actual FY 2015), the actual amounts for the first nine months of the fiscal year ending 03/31/2016 (9 Month Actuals FY 2016), the budgeted amounts for the fiscal year ending 03/31/2016 (Budget FY 2016), and the budgeted amounts for the next fiscal year ending 03/31/2017 (Budget FY 2017).



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Natural Resources Management Fund


9 Months


FY 2014 FY 2015 FY 2016 FY 2016 FY 2017

Revenues

Interest Income 295 138 225 694 498

Donations, Bequests - 100 6,750 1,009 5,000

Other Income - 5,162 2,237 - -

Agricultural Leases - 11,490 14,502 20,000 20,000

Site Grants 10,000 15,000 15,000 - -

NRM Workshop Fees 525 1,110 - - -

Grant Recoveries 41,270 42,826 - 108,000 40,010

Mitigation Revenue 42,080 - - 961,800 665,000

Permanent Transfer 3,699 - 11,864 - -

Total Revenues 97,868$ 75,825$ 50,578$ 1,091,503$ 730,508$

Expenses

Personnel

Hourly wages 45,353 14,204 13,525 32,500 79,543

Seasonal wages 91,625 97,838 73,818 83,020 56,560

Employee insurances 6,553 2,831 1,518 1,558 29,222

Employee retirement 18,077 13,484 8,324 13,277 20,092

Total Personnel 161,608$ 128,357$ 97,185$ 130,355$ 185,417$


Intern Wages - 11,947 - 6,000 -

Education & Training - - 22 - -


Inventory Supplies - 518 8,627 - -

Restoration Supplies & Maint - 5,355 - 15,000 20,000

Restoration Tools & Equip 17,370 10,393 108 12,600 2,800


Capital Outlays

Restoration Equipment-FA 39,209 9,194 3,995 14,000 14,000

Restorations County Wide 35,060 64,412 28,548 27,665 39,316

Restorations Reg 1 108,533 43,317 42,948 165,400 133,900

Restorations Reg 2 67,544 54,631 - - -

Restorations Reg 3 28,319 - - - -

Restorations Reg 4 - 4,625 - 31,000 10,000



CAPITAL IMPROVEMENT PLAN FUND FY 2017- Annual Budget


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The District has a Capital Asset Management Plan (CAMP) to help provide for the long term management and maintenance of its assets and infrastructure. This includes costs of more substantial capital needs, such as the replacement of bridges, paved trail systems and roads, which are beyond the regular and more routine asset repairs and replacements funded within the General Fund. The most recent update of the CAMP identifies an estimated $11.7 million dollars of repair and replacement needs over the next fifteen years. For most of the 1990’s and up through 2006, much of the District’s capital needs were funded from the additional tax revenues provided from new development under PTELL, which were averaging more than $200,000 of additional revenue a year. The District’s budget guidelines restricted the use of the new development monies to only capital needs. However, beginning in 2007, as new development in the County began a steep decline, the associated property tax revenue fell proportionately and the District was forced to find an alternate funding source. In January of 2010, the Board of Trustees formally designated $4.5 million dollars of ‘unrestricted’ Fund Balance of the Dedicated Accounts Capital Fund to be used for CAMP initiatives. In order to facilitate more efficient accounting, budgeting and reporting, the District established a new and separate Capital Improvement Plan (CIP) Fund in FY 2014. The remaining $4.1 million dollars, of the $4.5 million which was designated for CAMP initiatives, was then permanently transferred from the Dedicated Accounts Capital Fund to the new Capital Improvement Plan Fund. As of 12/31/2015, there was approximately $3.3 million dollars of Fund Balance remaining in the CIP fund. With $11.7 million dollars of identified capital needs, the District can only afford to address the most critical issues.

The FY 2017 budget includes $1,258,438 for capital outlays identified within the CIP, which include the following:

$300,000 to remove unused buildings and structures on the District’s Fox Bluff site (formerly Camp Algonquin). The structures are in various stages of deterioration and in some cases are attracting criminal activity. The structures were approved for demolition as part of the District’s master plan for the site.

$263,425 to make critical improvements to the parking lot and entrance drive at the Harrison Benwell Conservation Area. It is one of the oldest District sites and the asphalt is in desperate need of attention. In 2011, the District did a master plan and identified a new alignment for the drive and parking within the comprehensive, ADA and IAC compliant, site plan. This project was budgeted for in the prior FY 2016 Budget, but was not completed and has been reappropriated for in this FY 2017 Budget accordingly.

$150,000 represents an estimated 50% of the costs associated with repairing the pedestrian and bicycle underpass along US Hwy 14 in Crystal Lake. While the District was not involved in the construction of the underpass, it has offered to pay the City for 50% of the costs related to repairing some failing concrete. An intergovernmental agreement is expected to be executed in early FY 2017.

$20,000 to resurface existing asphalt walkways at the Keystone Walk in Glacial Park. This is the most cost effective way the District maintains the many miles of asphalt trails throughout the county.

$29,500 for the Fox Bluff Trail expansion. This is Phase 1 of the sites master plan and includes establishing 4-miles of an unpaved nature trail, signage and the demolition of two small buildings.

$130,013 for asphalt overlays at Highlands picnic shelters, walkways, parking lot and entrance drive.

$40,000 to redesign and replace the fishing pier at Lake Atwood in The Hollows.

$220,500 to resurface the entire drive of The Hollows with asphalt overlay.

$15,000 to replace asphalt and redesign the walkway at Glacial Park’s Pioneer Road Canoe Landing.

$15,000 to replace asphalt for the walkway at Exner Marsh.



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$75,000 to redesign and renovate Glacial Park’s Hart’s Road parking area to address needed ADA improvements.

More detailed information on the more significant FY 2017 budgeted projects can be found on the next several pages.



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Division: OPS Project: Prairie Trail - Crystal Lake Rt. 14 Underpass Repairs

Phase: Intergovernmental Agreement Development + Preliminary Engineering

Project Costs: $300,000.00

Target Start: TBD Target Completion: TBD

Grant: N/A


Description: This project will address necessary repairs to the Rt. 14 underpass which allows pedestrian and bicycle circulation, on the District's Prairie Trail to safely "cross" under IL State Highway Rt. 14 vehicular traffic. The District and the City of Crystal Lake are working cooperatively on this project. The District has proposed to share 50% of the total project cost or $150,000.00. Status: The District's Board of Trustees approved the proposed IGA, committing 50% of the engineer's estimated total project cost ($300,000.00) at their January 2016 meeting. Prior to this fiscal year, in order to better understand the urgency and nature of the site condition the City of Crystal Lake and the District each contributed 50% of the total engineering fee, of that, the District has paid $4,592.07 to date.



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Division: OPS Project: Harrison Benwell Vehicular and ADA Access

ImprovementsPhase: Implementation Project Costs: $263,425.00

Target Start: In-progress Target Completion: August 1, 2016

Grant: N/A


Description: This project will address necessary repairs of one of the District's oldest conservation areas that opened to the general public for recreation in 1973. The asphalt entrance drive, parking lot and amenities will be updated to meet current design standards, resolve ADA noncompliance issues and transform the site infrastructure to ensure long term maintenance is less costly and time consuming. Status: The District's Planning Department has worked for the past year to redesign and engineer plans to not only stay within the existing development footprint but to reduce the impacted acres while creating better access to the site. The District bid let and awarded the construction contract to Chicagoland Paving Company late 2015 / early 2016. Weather permitting, the project is ready to begin and will be completed this summer / early fall. FY 2017 Budget: $263,425.00



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Grant: N/A


Division: OPS Project: The Hollows - Resurfacing Site Drive and Replace

Lake Atwood Fishing Pier

Phase: Design + Construction Project Costs: $260,500.00

Target Start: March 2016 Target Completion: April 2017

Description: The Hollows Conservation Area was opened to the general public for recreation in 1987. It contains one of, if not the, most extensive vehicular access systems of all 29 sites the District has open to the public. This site is in need of multiple improvements. These two projects have been determined to be most critical and will address the maintenance issues of the asphalt road and update the failing fishing pier at Lake Atwood. The current pier does not meet the ADA design standards.

Status: In 2013 the District hired an engineering consultant to assist the Planning staff to develop construction document ready plans for several sites throughout the District. Those most highly used, in need of critical maintenance upgrades and with ADA non-compliances. The Hollows was one of those sites and therefore plans are completed and ready for construction when funds become available.

FY 2017 Budget: $260,500.00 (Asphalt Resurface Entrance Drive = $220,500.00 + ADA Fishing Pier = $40,000.00)



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The following table shows the FY 2017 budget for the Capital Improvement Plan – Fund. For comparative purposes, the schedule includes the actual total amounts for the fiscal year ended 03/31/2014 (Actual FY 2014), the actual total amounts for the fiscal year ended 03/31/2015 (Actual FY 2015), the actual amounts for the first nine months of the fiscal year ending 03/31/2016 (9 Month Actuals FY 2016), the budgeted amounts for the fiscal year ending 03/31/2016 (Budget FY 2016), and the budgeted amounts for the next fiscal year ending 03/31/2017 (Budget FY 2017).

Capital Improvement Plan (CIP)- Fund


9 Months


FY 2014 FY 2015 FY 2016 FY 2016 FY 2017

Revenues

Interest Income 15,453 14,674 11,413 11,564 10,408

Other Income - - - - -

Permanent Transfer 4,210,830 - - - -

Total Revenues 4,226,282$ 14,674$ 11,413$ 11,564$ 10,408$

Expenses

Capital Outlays

Site Improvements - 85,334 - 35,900 119,500

Building Removal - - - - 300,000

Trail Improvements - 60,729 168,626 285,250 150,000

Building Improvements - - - - -

Road & Bridge Improvements 454,547 - 7,306 275,000 688,938

Total Capital Outlays 454,547$ 146,064$ 175,931$ 596,150$ 1,258,438$

Total Expenditures 454,547$ 146,064$ 175,931$ 596,150$ 1,258,438$

INSURANCE FUND FY 2017- Annual Budget


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INSURANCE FUND The Insurance Fund is established to account for general liability, errors and omissions, property and worker’s compensation insurance coverage and other Risk Management Loss Control (RMLC) initiatives. It is funded solely by a property tax levy which is authorized under the Illinois Local Government Tort Immunity Act (745 ILCS 10/9-107) and the use of the property tax revenues are restricted for the sole purposes of reducing tort liability and RMLC initiatives as defined within the Act. The District is a member of the Park District Risk Management Agency (PDRMA), a self-insured intergovernmental risk management pool which provides the District with comprehensive insurance coverage including: general liability, automobile liability, public official’s errors and omissions coverage, employment practices, law enforcement liability, and worker’s compensation. The Insurance Fund also provides for safety training in areas such as employee safety, emergency planning, Illinois Right-to-Know, Occupational Safety and Health Administration (OSHA) compliance. Revenues Revenues consist solely of property tax revenues and a small amount of interest earned on those revenues. The total FY 2017 budgeted tax revenues are $280,544, which represents an increase of $9,945 or 3.7% over the prior year. The increase is required in order to support the 4.1% increase in the annual insurance premium expense assessed by PDRMA. The Insurance Fund levy is subject to the Property Tax Extension Limitation Laws, so a portion of the 3.7% property tax increase represents a shift in tax resources that might have otherwise been available to the General Fund. The FY 2017 budget is balanced, with operating revenues equivalent to operating expenses. Expenditures The total expenditures budgeted for FY 2017 are $280,548, which represents an increase of $9,949 or 3.7% over the prior year’s budgeted operating expenses. Expenditure highlights include the following:

The ‘contractual’ insurance premium rates were increased by a ‘net’ amount of 4.1% or $9,949 for the 2016 calendar year. The rate increase is largely due to the District’s actual loss experience during the 2015 calendar year, as well as that of other member agencies within the PDRMA risk pool.

The District receives periodic loss control reviews by PDRMA and will receive recommendations for loss control initiatives and implementation of industry ‘best practices’. In order to respond to these specific PDRMA recommendations and directives, the District budgets for safety training, equipment and other Risk Management and Loss Control initiatives. Without the Loss Control program, these initiatives and expenditures would likely not be identified.

There are no capital expenditures budgeted for FY 2017.

The District is in its twelfth year with PDRMA and has earned an ‘accredited’ status; scoring 98.94% on the most recent loss control review. This prestigious status is reserved only for a select group of agencies whom have shown a proven commitment and focus to safety at every level of the organization. Beyond recognition and cash incentives received, the District’s risk management approach keeps site visitors and employees safe and provides an overall savings to the County’s tax-payer through effective risk management and reduced claims and losses.

INSURANCE FUND FY 2017- Annual Budget


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The following table shows the annual FY 2017 budget for the Insurance Fund. For comparative purposes, the schedule includes the actual total amounts for the fiscal year ended 03/31/2014 (Actual FY 2014), the actual total amounts for the fiscal year ended 03/31/2015 (Actual FY 2015), the actual amounts for the first nine months of the fiscal year ending 03/31/2016 (9 Month Actuals FY 2016), the budgeted amounts for the fiscal year ending 03/31/2016 (Budget FY 2016), and the budgeted amounts for the next fiscal year ending 03/31/2017 (Budget FY 2017).

Insurance Fund


9 Months


FY 2014 FY 2015 FY 2016 FY 2016 FY 2017

Revenue

County Taxes Collected 227,866 247,264 272,779 270,599 280,544

Interest on County Taxes 2 2 3 - 4

Total Revenues 227,868$ 247,266$ 272,782$ 270,599$ 280,548$

Operating Expenses

General Liability Insurance 43,875 43,729 21,073 43,083 44,784

Property Insurance 59,132 65,611 37,133 72,266 75,163

Worker's Compenation Ins 116,699 122,923 57,409 127,000 132,351

Officials Surety Bond - - 455 750 750

Unemployment Insurance 17,493 19,864 7,265 22,000 21,000

Training & Education 1,655 90 299 500 500

Employment Expenses 1,575 2,900 1,065 3,000 4,000

Contractual Services 350 249 - 1,750 1,750

RMLC Savety Initiatives - - - 250 250


Capital Outlays

RMLC - Safety Equipment - - - - -



Fund Balance Increase/(Decrease) (12,911)$ (8,100)$ 148,082$ -$ -$

DEBT SERVICE FUND FY 2017- Annual Budget


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DEBT SERVICE FUND The Conservation District Act (70 ILCS 410/) of the Illinois Compiled Statutes limits the amount of indebtedness of the District to 1.725% of the equalized assessed value (EAV) of McHenry County. The certified rate setting EAV of the County as of 12/31/2014 was $6,919,462,532. As of March 31, 2016, the District had $109,380,000 of total debt outstanding. Using an estimated 2.9% decrease in the EAV through 12/31/2015, the maximum statutory allowable debt limit would be $13,620,859 as illustrated in the below schedule. The following schedule illustrates the computation of the District’s available statutory debt margin:

Estimated

Debt Margin

3/31/2016

Actual EAV 12/31/14 6,919,462,532$

EAV 12/31/15, estimated 2.9% increase 7,130,484,594$

Maximum Statutory Debt Limit 1.7250%

Total Maximum Statutory Debt Limit 123,000,859$

Less: Total Debt Outstanding (109,380,000)$

Total Available Statutory Debt Margin 13,620,859$

The District’s current outstanding debt consists of $104,580,000 of General Obligation (GO) bonds which were issued and used for the sole purposes of land acquisition, site and facility developments and enhancements, and ecological restoration projects. In December of 2014, the District took advantage of the lower interest rate environment to refinance the majority of its outstanding GO bonds. The refinancing resulted in a net present value savings to the tax payers of over $12 million dollars and reduced future debt service property tax levies by over $14 million dollars over the life of the bonds. Additionally, the District has an installment contract loan with a current balance owed of $4,800,000 for land the District purchased in 2006 for $6.5 million dollars. This loan is due in full on December 31, 2016, but the contract allows for a 5 year extension of the terms with a principal payment of $500,000 paid by the December 31, 2016 deadline. The District intends to extend the installment loan in accordance with the terms of the contract.

In July of 2007, the District issued $73,000,000 of General Obligation bonds. The bonds were approved by referendum for the specific purposes of land acquisition, habitat restorations, and site and trail improvements. All of the principal bond proceeds were expended by the end of the FY 2013. Approximately $2.93 million dollars of interest income that was earned on the principal of the bond proceeds was transferred to the Dedicated Accounts capital fund in the prior FY 2014. The interest income was used for land acquisitions and compliance issues related to federal mandates of the Americans with Disabilities Act. The District has a formal Capital Asset Management Plan (CAMP) which serves as a guide to help the District make the most efficient use of its limited financial resources. The CAMP identifies and prioritizes the needs for capital outlays over the next fifteen years; including both new initiatives such as site and trail improvements, as well as major repairs and replacement of existing infrastructure. The District will be making a permanent transfer of $234,000 of unrestricted fund balance (generated from interest earnings) from the Debt Service Funds to the Dedicated Accounts – Capital Fund to provide for the annual interest payments due on the $4.8 million dollar installment loan.



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The annual contractual debt service requirements to amortize the current outstanding debt are as follows:

Fiscal Year

Ending

Mar 31 Principal Interest Total

2017 7,195,000 5,282,700 12,477,700

2018 6,815,000 5,006,213 11,821,213

2019 7,285,000 4,661,000 11,946,000

2020 7,800,000 4,296,750 12,096,750

2021 12,775,000 3,906,750 16,681,750

2022 9,195,000 3,375,500 12,570,500

2023 9,955,000 2,915,750 12,870,750

2024 10,760,000 2,418,000 13,178,000

2025 11,615,000 1,880,000 13,495,000

2026 12,515,000 1,299,250 13,814,250

2027 13,470,000 673,500 14,143,500

Totals 109,380,000$ 35,715,413$ 145,095,413$

The following table shows the total budgeted revenues and expenditures by Bond series for FY 2017:

Series Series

1998A 2014

Revenues

Property Taxes 1,877,700 10,005,000

Interest income 458 2,404

Total Revenues 1,878,158$ 10,007,404$

Expenditures

Principal 1,695,000 5,000,000

Interest 182,700 5,005,000

Bank Service Fees 750 750

Total Expenditures 1,878,450$ 10,005,750$


Permanent Transfer to Capital Fund - -

Total Other Financing Uses -$ -$

Net Surplus/(Deficit) (292)$ 1,654$



Page 81

The following table shows the annual FY 2017 budget for the Debt Service Fund. For comparative purposes, the schedule includes the actual total amounts for the fiscal year ended 03/31/2014 (Actual FY 2014), the actual total amounts for the fiscal year ended 03/31/2015 (Actual FY 2015), the actual amounts for the first nine months of the fiscal year ending 03/31/2016 (9 Month Actuals FY 2016), the budgeted amounts for the fiscal year ending 03/31/2016 (Budget FY 2016), and the budgeted amounts for the next fiscal year ending 03/31/2017 (Budget FY 2017).

Debt Service Fund


9 Months % Change


FY 2014 FY 2015 FY 2016 FY 2016 FY 2017

Revenues

Property Taxes 11,997,087 12,273,223 12,039,410 12,066,125 11,882,700

Interest income 1,913 3,704 5,313 1,922 2,862

Total Revenues 11,999,000$ 12,276,927$ 12,044,723$ 12,068,047$ 11,885,562$

Expenditures

Principal 5,415,000 8,175,000 - 6,640,000 6,695,000

Interest 6,610,379 4,115,883 2,713,063 5,426,125 5,187,700

Bank Service Fees 1,367 2,355 750 2,250 1,500



Permanent Transfer to Capital Fund - 250,000 - - 234,000

Total Other Financing Uses -$ 250,000$ -$ -$ 234,000$

Total Fund Outlays 12,026,745$ 12,793,238$ 2,713,813$ 12,068,375$ 12,118,200$

Fund Balance Increase/(Decrease) (27,745)$ (266,311)$ 9,330,910$ (328)$ (232,638)$

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