===== PDF PAGE 33 =====

To:

Board of Commissioners
From:
Gergana Minchev, Superintendent of Finance
Date:
September  02, 2026
Re:

Finance, Human Resources, and Safety Monthly Report

July 2026 Financials:

Enclosed with the Board Report is the All-Funds Financial Report for the month of July 2026, for
your review.
In recap of the major operating funds for the first three months of the fiscal year, both the
Corporate and Recreation Funds show a surplus of $459,220 and $281,120 respectively. To
remind, the presented surplus is not cumulative for the overall funds net position where also
reserves must be considered. Instead, it represents the park district’s operations results for the
first three months of the fiscal year alone.
While with surplus for the first three months of this fiscal year, compared to last year, the
Corporate Fund shows net surplus decline of 3%. For the Recreation fund the decrease in net
surplus compared to the same period last year is over 50%. Repairs and Maintenance of Facilities,
Supplies and Materials, and pool operational expenses are the main factors for the compared
results.

Finance Department Highlights:

The Park District Field Annual Financial Audit Fieldwork took place August 3rd through
August 5th, 2026, when Auditors from Lauterbach & Amen LLP were in-house reviewing the
park district records and financials. Afterwords, number of reports were submitted
electronically to the Auditors. No word yet as to where the review process stands and
when we should be expecting the final Audit report for FY 2025/2026.

As part of its routine surveillance process, the credit rating agency S & P Global Ratings
conducted its periodic review of the Park District’s outstanding debt. A list of discussion
topics was provided to the district to prepare and provide information on the current state
of the district ensuring it maintains its ‘A+’ underlying credit rating. For this reason, number
of requested information and reports were gathered, and on Friday, August 21, 2026,
Executive Director Radun and Superintendent Minchev participated in a review call with S
& P Global Ratings. The district’s underwriter, Tom Reedy and Ally Hughes of Stifel Public
Finance were also participating in the call.  They were very instrumental in preparing the
district’s comprehensive presentation reviewed during the call. Receiving information
about the outcome from the review call would take a few weeks as informed by S & P
Global Ratings.

33

===== PDF PAGE 34 =====

As mentioned in earlier board reports, the park district continued to be under IMRF Employer
Compliance Review conducted remotely from the IMRF Oak Brook office. Certain payroll records
for an employee verifying eligibility and compliance were requested and sent to IMRF in a timely
fashion.
Today, September 2, 2026, the park district’s IMRF Compliance Review concluded with a Review
Call with the IMRF Audit Representative. I am happy to report that after revieing W-2, independent
contractors and other requested documents, there were no findings of concern. IMRF praised the
park district for diligently following IMRF retirement plan requirements and has no
recommendations to the park district. The IMRF Compliance Review Report is included with the
board packet.

The last invested in CD’s 2023 Bond proceeds funds in IPDLAF+ Class Bond Proceeds account matured in
August. Funds were laddered to mature during the three-year period based on the projected capital
projects schedule ensuring the necessary cash flow meeting payment obligations. For the three-year
period, the investment of the 2023 bond proceeds brought a total of $231,675 interest income to the
park district

Human Resources News and Statistics:

Full-time staff participated in the district’s annual end of summer staff event at Herrick Late in
Wheaton.  Staff enjoyed the opportunity to gather, celebrate the successful summer season, and
participate in a friendly game of bags.

June Service Anniversaries: The district recognizes the following employees for their service
milestones:





          Kelsey Bowling – 1 Year

Congratulations and thank you for your continued dedication and service to the district!


Current Open Positions:

Full Time: None

Part Time: Keppler Learning Center Lead Instructor (1)
       Personal Trainer (1)


       Before School Program Counselor (2)
                                After School Program Counselor (2)
                                Before & After School Program Counselor Sub (2)
                                Childcare Attendant (1)
                                ARC – CSR (1)




34

===== PDF PAGE 35 =====




New Employee: ARC-CSR (1)

                         AS-After School (1)


Offboarding: ARC Customer Service Rep (1)                        ARC-Childcare (2)
                        Summer Camp (2)                                             ARC-Rental Per Hour (1)
                                     AS-After School (1)                                           Special Events (1)




                        TS Deck Attendant (1)                                      TS Lifeguard (8)
                                     TS Swim Instructor (4)

            Seasonal Staffing:
A total of 137 seasonal employees were hired for the 2026 summer season.  As the summer
season concluded, the district continued to evaluate seasonal staffing needs and opportunities for
continued employment throughout the year.

Seasonal employees received the seasonal bonus in recognition of successfully completing the
season while remaining in good standing with the district.

The park district’s established referral program continues to support recruitment efforts by
encouraging current employees to help identify qualified candidates.  Eight employee referral
awards were paid to staff members who referred individual(s) later hired by the district during the
summer season.

At the end of the summer season, over fifty employees indicated they are available to work in
different positions during school year, or during Thanksgiving, Winter, Spring and Special Events.
These continued employment commitments provide the district with an established pool of
experienced seasonal employees to support future programming and special events staffing
needs.

Safety: Noting to report.
35

===== PDF PAGE 36 =====

















Legal Department
Employer Enrollment Compliance Report
Of
#5073 West Chicago Park District
September 2, 2026










36

===== PDF PAGE 37 =====





#

Finding

Recommendation

Due Date
1
No Findings Noted.
N/A
N/A

FINDINGS AND RECOMMENDATIONS
37

===== PDF PAGE 38 =====

West Chicago Park District
Bond Proceeds Fund
Inception to August 31, 2026
Begin
Bond Proceeds
Certificate of Deposit
IPDLAF+
End
Dates
Balance
Cash Flow
Transactions
Interest
Balance
11/28/2023
0.00
1,900,000.00
1,900,000.00
11/30/2023
1,900,000.00
830.81
1,900,830.81
12/4/2023
1,900,830.81
(190,000.00)
1,710,830.81
12/4/2023
1,710,830.81
(239,000.00)
1,471,830.81
12/4/2023
1,471,830.81
(240,000.00)
1,231,830.81
12/4/2023
1,231,830.81
(220,000.00)
1,011,830.81
12/5/2023
1,011,830.81
(1,594.97)
1,010,235.84
12/5/2023
1,010,235.84
(222,000.00)
788,235.84
12/5/2023
788,235.84
(174,250.00)
613,985.84
12/5/2023
613,985.84
(245,000.00)
368,985.84
12/5/2023
368,985.84
(163,500.00)
205,485.84
12/6/2023
205,485.84
(1,777.55)
203,708.29
12/6/2023
203,708.29
(203,581.00)
127.29
12/7/2023
127.29
(127.17)
0.12
12/29/2023
0.12
992.68
992.80
1/31/2024
992.80
4.25
997.05
2/29/2024
997.05
4.11
1,001.16
3/4/2024
1,001.16
243,422.60
244,423.76
3/4/2024
244,423.76
248,413.22
492,836.98
3/4/2024
492,836.98
(246,000.00)
246,836.98
3/4/2024
246,836.98
(246,000.00)
836.98
3/5/2024
836.98
(184.00)
652.98
3/28/2024
652.98
3.03
656.01
4/30/2024
656.01
2.77
658.78
5/6/2024
658.78
208,371.01
209,029.79
5/6/2024
209,029.79
(200,000.00)
9,029.79
5/7/2024
9,029.79
(300.00)
8,729.79
5/31/2024
8,729.79
32.48
8,762.27
6/3/2024
8,762.27
249,434.56
258,196.83
6/3/2024
258,196.83
249,508.16
507,704.99
6/3/2024
507,704.99
(239,000.00)
268,704.99
6/3/2024
268,704.99
(231,000.00)
37,704.99
6/4/2024
37,704.99
(791.24)
36,913.75
6/28/2024
36,913.75
148.05
37,061.80
7/31/2024
37,061.80
161.44
37,223.24
8/30/2024
37,223.24
164.91
37,388.15
8/30/2024
37,388.15
249,165.68
286,553.83
8/30/2024
286,553.83
(237,000.00)
49,553.83
9/3/2024
49,553.83
(358.42)
49,195.41
9/5/2024
49,195.41
170,521.54
219,716.95
9/19/2024
219,716.95
(165,707.71)
54,009.24
9/19/2024
54,009.24
152.38
54,161.62
9/30/2024
54,161.62
112.12
54,273.74
9/30/2024
54,273.74
542.30
54,816.04
10/31/2024
54,816.04
219.68
55,035.72
11/29/2024
55,035.72
206.68
55,242.40
12/31/2024
55,242.40
207.81
55,450.21
1/31/2025
55,450.21
199.84
55,650.05
2/28/2025
55,650.05
179.85
55,829.90
3/4/2025
55,829.90
249,047.17
304,877.07
3/4/2025
304,877.07
(241,000.00)
63,877.07
3/5/2025
63,877.07
(269.39)
63,607.68
3/20/2025
63,607.68
139.54
63,747.22
3/31/2025
63,747.22
222.41
63,969.63
4/30/2025
63,969.63
219.22
64,188.85
5/6/2025
64,188.85
210,740.00
274,928.85
5/6/2025
274,928.85
(244,000.00)
30,928.85
5/7/2025
30,928.85
(181.50)
30,747.35
5/22/2025
30,747.35
215.18
30,962.53
38

===== PDF PAGE 39 =====

West Chicago Park District
Bond Proceeds Fund
Inception to August 31, 2026
Begin
Bond Proceeds
Certificate of Deposit
IPDLAF+
End
Dates
Balance
Cash Flow
Transactions
Interest
Balance
5/30/2025
30,962.53
127.31
31,089.84
6/2/2025
31,089.84
206,058.38
237,148.22
6/2/2025
237,148.22
(235,000.00)
2,148.22
6/3/2025
2,148.22
(260.75)
1,887.47
6/16/2025
1,887.47
142.11
2,029.58
6/30/2025
2,029.58
9.95
2,039.53
7/31/2025
2,039.53
7.16
2,046.69
8/29/2025
2,046.69
7.18
2,053.87
9/2/2025
2,053.87
249,066.87
251,120.74
9/2/2025
251,120.74
(247,000.00)
4,120.74
9/3/2025
4,120.74
(91.36)
4,029.38
9/18/2025
4,029.38
286.01
4,315.39
9/30/2025
4,315.39
13.70
4,329.09
10/31/2025
4,329.09
14.65
4,343.74
11/3/2025
4,343.74
249,444.88
253,788.62
11/3/2025
253,788.62
(242,000.00)
11,788.62
11/4/2025
11,788.62
(268.52)
11,520.10
11/18/2025
11,520.10
75.62
11,595.72
11/28/2025
11,595.72
34.69
11,630.41
12/1/2025
11,630.41
248,991.96
260,622.37
12/1/2025
260,622.37
249,710.23
510,332.60
12/5/2025
510,332.60
249,622.40
759,955.00
12/11/2025
759,955.00
(755,000.00)
4,955.00
12/15/2025
4,955.00
335.12
5,290.12
12/31/2025
5,290.12
694.47
5,984.59
1/30/2026
5,984.59
17.99
6,002.58
2/27/2026
6,002.58
63.09
6,065.67
2/27/2026
6,065.67
242,509.70
248,575.37
3/16/2026
248,575.37
78.89
248,654.26
3/17/2026
248,654.26
(247,000.00)
1,654.26
3/31/2026
1,654.26
384.10
2,038.36
4/30/2026
2,038.36
5.85
2,044.21
5/5/2026
2,044.21
249,895.36
251,939.57
5/5/2026
251,939.57
(247,000.00)
4,939.57
5/6/2026
4,939.57
(91.36)
4,848.21
5/18/2026
4,848.21
1,759.88
6,608.09
5/22/2026
6,608.09
249,021.92
255,630.01
5/29/2026
255,630.01
252.36
255,882.37
6/10/2026
255,882.37
(254,000.00)
1,882.37
6/22/2026
1,882.37
1,891.62
3,773.99
6/30/2026
3,773.99
225.63
3,999.62
7/31/2026
3,999.62
36.07
4,035.69
7/31/2026
4,035.69
249,339.56
253,375.25
8/3/2026
253,375.25
249,436.16
502,811.41
8/5/2026
502,811.41
198,429.22
701,240.63
8/12/2026
701,240.63
(701,240.63)
0.00
8/12/2026
0.00
112.01
112.01
8/12/2026
112.01
1,697.82
1,809.83
8/31/2026
1,809.83
621.48
2,431.31
Totals:
(229,244.57)
224,817.88
6,858.00
231,675.88 Total Interest
39

===== PDF PAGE 40 =====

JULY 31, 2026
REVENUE AND EXPENSE STATEMENT
West Chicago Park District
Current
Month
YTD 26-27
Budget 26-27
YTD 25-26
Amended
Budget 25-26
10 - Corporate Fund
Revenues
    10-10-411000
Tax Rev - Current Real Estate
$14,613.99
$850,134.30
$1,578,932.00
$753,884.60
$1,401,237.00
    10-10-412000
Tax Rev - Non-Current Real Est
$0.00
$178.24
$0.00
$24.91
$0.00
    10-10-414000
Tax Rev - Replacement Tax
$36,200.94
$54,557.88
$179,200.00
$107,439.81
$272,000.00
    10-10-430000
Interest from Investments
$5,688.80
$11,802.28
$47,000.00
$9,997.56
$49,000.00
    10-10-454000
Grants
$0.00
$0.00
$80,000.00
$1,109.25
$67,482.00
    10-10-472000
Fund Transfer Receipts
$0.00
$0.00
$0.00
$0.00
$100,000.00
    10-10-482000
Revenue - Fuel Reimbursement
$0.00
$5,313.78
$31,000.00
$0.00
$31,000.00
    10-10-485000
Revenue - Miscellaneous
$0.00
$0.00
$4,000.00
$0.00
$2,000.00
         Totals for Department(s) 10 - Administrative:
$56,503.73
$921,986.48
$1,920,132.00
$872,456.13
$1,922,719.00
Total Revenues
$56,503.73
$921,986.48
$1,920,132.00
$872,456.13
$1,922,719.00
Expenses
    10-10-511000
Salaries/Wages-Full Time
$13,689.98
$35,800.33
$195,000.00
$36,946.87
$185,000.00
    10-10-521000
Cont/Ser - Attorney Fees
$100.62
$135.62
$5,565.00
$625.01
$7,800.00
    10-10-521100
Cont/Ser - Legal Publications
$0.00
$48.30
$450.00
$50.60
$400.00
    10-10-521200
Cont/Ser - Subscriptions
$0.00
$0.00
$475.00
$0.00
$400.00
    10-10-521300
Cont/Ser - Consultants
$0.00
$0.00
$1,000.00
$0.00
$1,500.00
    10-10-522000
Cont/Ser  Rent Copier and Printers
$920.43
$2,597.98
$10,500.00
$2,474.43
$9,500.00
    10-10-522400
Cont/Ser Rent Shred Box
$0.00
$0.00
$280.00
$55.00
$330.00
    10-10-523000
Cont/Ser - IT Consultants
$2,293.91
$6,508.73
$29,018.00
$6,515.10
$28,328.00
    10-10-523100
Cont/Ser - Software Annu Maint
$3,960.88
$14,738.80
$18,830.00
$13,963.71
$14,903.00
    10-10-523500
Payroll Processing Fees
$5,233.61
$11,576.61
$38,000.00
$9,317.50
$33,000.00
    10-10-528500
Cont/Serv-Misc
$0.00
$0.00
$1,000.00
$0.00
$1,000.00
    10-10-531000
Supplies/Materials-Office
$75.95
$78.91
$2,800.00
$395.34
$2,800.00
    10-10-531600
Supplies-Finance
$930.72
$809.77
$1,200.00
$90.58
$1,100.00
    10-10-531700
HR Supplies & Subscriptions
$432.27
$553.22
$3,350.00
$360.00
$2,350.00
    10-10-541000
Utilities-Telephones
$466.07
$1,302.61
$5,000.00
$955.41
$3,800.00
    10-10-542000
Utilities-Water/Sewer
$563.93
$592.68
$16,000.00
$470.41
$15,410.00
    10-10-543000
Utilities-Electricity
$1,654.48
$1,966.32
$8,000.00
$1,039.19
$5,500.00
    10-10-544000
Utilities-Natural Gas
$91.17
$201.24
$2,600.00
$224.67
$2,500.00
    10-10-551000
Insurance Exp.-Health/Medical
$36,577.03
$53,179.73
$163,000.00
$30,357.78
$217,000.00
    10-10-552000
Insurance Exp.-Life
$236.43
$178.32
$710.00
($146.61)
$620.00
    10-10-581000
Spec. Purp.- Memberships
$0.00
$472.50
$11,210.00
$0.00
$11,235.00
    10-10-581100
Conferences Staff & Board
$0.00
$1,068.24
$18,246.00
$1,599.00
$17,731.00
    10-10-581310
Meetings & Networking
$332.49
$1,532.94
$3,405.00
$832.39
$3,565.00
    10-10-581400
Spec. Purp.-Mileage Reimburse.
$29.00
$50.03
$1,500.00
$96.46
$1,200.00
    10-10-581500
Spec. Purp.- Awards/Recognitio
$0.00
$0.00
$5,580.00
$247.18
$3,500.00
    10-10-581510
Staff Holiday Event
$0.00
$0.00
$3,100.00
$0.00
$3,000.00
         Totals for Department(s) 10 - Administrative:
$67,588.97
$133,392.88
$545,819.00
$106,470.02
$573,472.00
08/31/2026 11:53:56 AM
Page 1
40

===== PDF PAGE 41 =====

JULY 31, 2026
REVENUE AND EXPENSE STATEMENT
West Chicago Park District
Current
Month
YTD 26-27
Budget 26-27
YTD 25-26
Amended
Budget 25-26
    10-20-511000
Salaries/Wages-Full Time
$32,367.25
$90,844.05
$410,000.00
$89,230.81
$399,630.00
    10-20-513000
Salaries/Wages-Part Time-Seaso
$2,054.40
$2,054.40
$12,500.00
$5,005.50
$12,401.00
    10-20-520100
Cont/Serv-Seasonal Labor
$51,243.96
$92,976.45
$345,000.00
$71,966.82
$313,181.00
    10-20-520110
Cont/Serv-Parks Contracts
$13,815.09
$44,812.19
$185,500.00
$31,155.16
$110,063.00
    10-20-521300
Cont. Serv.-Consultants
$0.00
$5,985.00
$8,000.00
$1,000.00
$12,000.00
    10-20-522100
Con. Serv.-Rent-Toilets
$1,695.54
$3,832.29
$15,000.00
$1,982.00
$13,500.00
    10-20-522200
Cont. Serv.-Rent-Equipment
$2,746.37
$9,178.11
$53,400.00
$11,793.42
$44,974.00
    10-20-524100
Con. Serv.-Refuse Removal-Haz.
$0.00
$0.00
$11,000.00
$0.00
$961.00
    10-20-526000
Con. Serv.-License/Insp. Fees
$2,753.67
$14,552.03
$18,500.00
$10,446.28
$27,773.00
    10-20-532000
Supplies/Materials-Personnel
$6.00
$462.36
$6,100.00
$499.91
$5,700.00
    10-20-532100
Supplies/Materials-Ice Control
$0.00
$0.00
$7,900.00
$0.00
$4,096.00
    10-20-532200
Supplies/Materials-Safety
$0.00
$0.00
$3,200.00
$16.99
$3,161.00
    10-20-533000
Supplies/Materials-Buildings
$52.65
$224.49
$6,000.00
$62.28
$8,351.00
    10-20-533100
Supplies/Materials-Janitorial
$764.83
$1,384.92
$4,700.00
$1,200.85
$4,249.00
    10-20-533200
Supplies/Materials-Chemicals
$41.76
$835.16
$9,500.00
$325.44
$8,949.00
    10-20-534000
Supplies/Materials-Veh./Mach.
$94.08
$94.08
$1,600.00
$63.10
$1,717.00
    10-20-534100
Supplies/Materials-Fuel/Oil
$6,917.01
$21,298.00
$64,750.00
$12,296.47
$62,819.00
    10-20-534200
Supplies/Materials-Tools/Hdw.
$1,312.17
$2,510.07
$6,400.00
$1,432.66
$7,308.00
    10-20-535000
Supplies/Materials-Landscape
$636.77
$8,769.07
$22,200.00
$9,285.95
$18,722.00
    10-20-535300
Supplies/Materials-Signs
$0.00
$818.96
$750.00
$0.00
$750.00
    10-20-535400
Supplies/Materials-Conservation
$0.00
$4,126.79
$59,600.00
$16,587.38
$38,283.00
    10-20-561000
Repairs/Maint.-Buildings
$5,445.16
$5,695.16
$46,750.00
$6,610.86
$46,070.00
    10-20-562000
Repairs/Maint.-Veh./Machines
$17.00
$10,015.13
$22,800.00
$6,869.99
$19,500.00
    10-20-565000
Repairs/Maint.-Playgrounds
$2,115.04
$2,858.28
$23,700.00
$10,783.20
$13,585.00
    10-20-565100
Reapirs/Maint. Splash Pads
$0.00
$0.00
$250.00
$0.00
$500.00
    10-20-568000
Repairs/Maint.-Equipment
$1,615.20
$6,046.24
$26,600.00
$59.61
$18,784.00
    10-20-571000
Cap. Exp.-Equip. Acquisition
$0.00
$0.00
$0.00
$1,109.25
$5,200.00
         Totals for Department(s) 20 - Maintenance:
$125,693.95
$329,373.23
$1,371,700.00
$289,783.93
$1,202,227.00
Total Expenses
$193,282.92
$462,766.11
$1,917,519.00
$396,253.95
$1,775,699.00
BEGINNING FUND BALANCE
$0.00
$0.00
$0.00
$0.00
$0.00
NET SURPLUS/(DEFICIT)
($136,779.19)
$459,220.37
$2,613.00
$476,202.18
$147,020.00
ENDING FUND BALANCE
($136,779.19)
$459,220.37
$2,613.00
$476,202.18
$147,020.00
08/31/2026 11:53:56 AM
Page 2
41

===== PDF PAGE 42 =====

JULY 31, 2026
REVENUE AND EXPENSE STATEMENT
West Chicago Park District
Current
Month
YTD 26-27
Budget 26-27
YTD 25-26
Amended
Budget 25-26
20 - Recreation Fund
Revenues
    20-10-411000
Tax Rev - Current Real Estate
$7,678.94
$446,673.85
$826,482.00
$497,789.03
$924,927.00
    20-10-412000
Tax Rev - Non-Current Real Est
$0.00
$126.46
$0.00
$20.61
$0.00
    20-10-414000
Tax Rev - Replacement Tax
$20,363.04
$30,688.83
$100,800.00
$0.00
$0.00
    20-10-430000
Interest from Investments
$1,853.13
$6,438.94
$23,000.00
$7,874.61
$22,000.00
    20-10-442000
Rental Income-Athletic Fields
$6,802.00
$24,727.50
$62,680.00
$33,182.75
$55,100.00
    20-10-444000
Rental Income-Pavillions
$1,671.00
$3,692.50
$4,329.00
$2,275.00
$4,492.00
    20-10-451000
Donations-Annual Appeal
$20,325.00
$39,775.00
$8,500.00
$13,100.00
$8,500.00
    20-10-452000
Annual Golf Outing
$0.00
$0.00
$6,000.00
$6,010.00
$3,000.00
    20-10-453000
Revenue - Donations Foundation
$0.00
$0.00
$0.00
$3,000.00
$0.00
    20-10-454000
Grants
$0.00
$0.00
$0.00
$0.00
$7,775.00
    20-10-460000
Brochure/Website Ads
$0.00
$500.00
$0.00
$0.00
$0.00
    20-10-461000
Rev-Concessions
$0.00
$3,480.00
$0.00
$0.00
$2,925.00
    20-10-480000
Revenue - Service Fees
$80.00
$170.00
$300.00
$823.00
$250.00
         Totals for Department(s) 10 - Administrative:
$58,773.11
$556,273.08
$1,032,091.00
$564,075.00
$1,028,969.00
    20-30-451000
Rev- Appeal Sponsorships
$0.00
$0.00
$21,400.00
$1,442.00
$21,950.00
    20-30-451200
Revenue-City Sponsorship
$0.00
$0.00
$9,500.00
$0.00
$10,800.00
    20-30-461000
Concessions
$0.00
$0.00
$950.00
$901.00
$1,450.00
    20-30-490000
Program Revenue
$123,714.41
$257,870.62
$673,906.00
$246,717.85
$593,399.00
         Totals for Department(s) 30 - Programming:
$123,714.41
$257,870.62
$705,756.00
$249,060.85
$627,599.00
    20-40-421000
Admissions Rev.-Daily Fees
$116,086.18
$177,559.44
$268,530.00
$209,215.78
$235,530.00
    20-40-422000
Admissions Rev.-Passes
$33,982.14
$57,863.09
$55,380.00
$41,538.30
$44,755.00
    20-40-428000
Elite Membership Allocation
$546.30
$1,688.60
$4,800.00
$1,926.70
$4,656.00
    20-40-443000
Rev. - Rentals
$24,411.00
$34,073.00
$34,890.00
$30,844.00
$31,820.00
    20-40-462000
Concess. Rev.-Aquatics
$32.88
$32.88
$11,050.00
$4,617.02
$9,500.00
    20-40-463000
Merchandise Sales
$670.00
$1,056.00
$1,755.00
$1,251.00
$2,041.00
    20-40-485000
Lifeguard Audit Reimbursement
$0.00
$0.00
$1,150.00
$0.00
$4,500.00
    20-40-490000
Program Rev. Aquatics
$18,076.50
$29,667.00
$35,654.00
$23,311.00
$33,279.00
    20-40-491000
Revenue-TS Swim Sponsorships
$0.00
$8,000.00
$8,000.00
$4,000.00
$4,000.00
    20-40-491100
TS Facilitiy Sponsorships
$0.00
$0.00
$2,000.00
$0.00
$2,000.00
    20-40-494000
Rev. - Staff Uniform & Certification
$0.00
$2,497.00
$4,931.00
$3,556.00
$3,478.00
         Totals for Department(s) 40 - Turtle Splash:
$193,805.00
$312,437.01
$428,140.00
$320,259.80
$375,559.00
    20-50-445000
Gym Rentals
$7,798.00
$18,357.00
$85,680.00
$50,810.00
$179,315.00
    20-50-462000
Vending Machine Commission
$164.03
$164.03
$400.00
$102.41
$375.00
         Totals for Department(s) 50 - Zone 250:
$7,962.03
$18,521.03
$86,080.00
$50,912.41
$179,690.00
    20-70-421000
Admissions Rev.-Guest Fees
$4,220.00
$10,750.00
$32,500.00
$6,683.00
$30,000.00
    20-70-428000
Elite Membership Allocation
$1,365.76
$4,533.52
$34,992.00
$5,128.75
$29,532.00
    20-70-431000
ARC Childcare Daily
$53.23
$148.23
$648.00
$296.00
$768.00
    20-70-431100
TreeTop Daily
$2,550.00
$6,270.00
$26,000.00
$7,785.00
$25,200.00
08/31/2026 11:53:56 AM
Page 3
42

===== PDF PAGE 43 =====

JULY 31, 2026
REVENUE AND EXPENSE STATEMENT
West Chicago Park District
Current
Month
YTD 26-27
Budget 26-27
YTD 25-26
Amended
Budget 25-26
    20-70-436000
TreeTop Rentals
$424.00
$424.00
$350.00
$399.00
$160.00
    20-70-441000
ARC Room Rentals
$10,205.50
$22,663.00
$145,000.00
$24,803.00
$126,333.00
    20-70-445000
ARC Gym Rentals
$3,115.00
$11,324.75
$72,500.00
$17,188.00
$93,108.00
    20-70-451200
Revenue-Facility Sponsorships
$0.00
$0.00
$1,300.00
$0.00
$1,300.00
    20-70-451300
Corporate Memberships
$922.00
$2,821.00
$11,160.00
$2,829.00
$9,000.00
    20-70-451400
Healthy Network Memberships
$1,725.50
$6,514.00
$20,020.00
$5,159.50
$13,000.00
    20-70-451500
Elite Memberships
$3,550.94
$10,663.88
$38,880.00
$12,371.55
$36,480.00
    20-70-451600
Classic Memberships
$12,729.00
$40,278.00
$130,080.00
$32,677.23
$123,600.00
    20-70-458000
Track Pass
$300.71
$856.62
$3,600.00
$924.81
$4,500.00
    20-70-462000
Vending Machines Commission
$699.44
$699.44
$2,500.00
$571.98
$2,750.00
    20-70-490000
Program Rev-ARC Center
$5,187.62
$19,818.38
$106,824.00
$22,287.74
$116,474.00
         Totals for Department(s) 70 - ARC:
$47,048.70
$137,764.82
$626,354.00
$139,104.56
$612,205.00
Total Revenues
$431,303.25
$1,282,866.56
$2,878,421.00
$1,323,412.62
$2,824,022.00
Expenses
    20-10-511000
Salaries/Wages-Full Time
$47,084.07
$146,166.73
$652,500.00
$140,422.38
$621,745.00
    20-10-512000
Salaries/Wages-Part Time-Reg.
$1,872.45
$5,346.22
$26,273.00
$5,142.38
$26,273.00
    20-10-517000
Wages-Field
$0.00
$0.00
$0.00
$0.00
$8,000.00
    20-10-518000
Wages-General Training
$0.00
$1,646.25
$6,000.00
$2,008.75
$5,500.00
    20-10-521000
Cont/Ser - Attorney Fees
$100.63
$135.63
$5,565.00
$624.99
$7,800.00
    20-10-521100
Cont/Ser - Legal Publications
$0.00
$0.00
$244.00
$0.00
$240.00
    20-10-521200
Cont/Ser - Subscriptions
$432.79
$576.58
$1,450.00
$532.00
$800.00
    20-10-522000
Cont/Ser  Rent Copier and Printers
$920.44
$2,598.00
$10,500.00
$2,477.69
$9,500.00
    20-10-522100
Cont/Ser - Rent-Toilets
$0.00
$0.00
$400.00
$0.00
$400.00
    20-10-522200
Cont/Ser Rent Postage Meter
$134.73
$134.73
$550.00
$134.73
$580.00
    20-10-523000
Cont/Ser - IT Consultants
$2,293.91
$6,508.73
$29,018.00
$6,515.11
$28,328.00
    20-10-523100
Cont/Ser - Software Annu Maint
$4,036.83
$14,814.76
$18,830.00
$14,033.70
$14,903.00
    20-10-525000
Cont/Ser - Alarm Monitor. Ser.
$0.00
$740.76
$850.00
$381.60
$720.00
    20-10-527000
Cont/Ser - Employ. Assist. Pr.
$74.25
$112.50
$550.00
$76.50
$500.00
    20-10-527100
Cont/Ser - Employ. Test./Phy.
$0.00
$0.00
$800.00
$0.00
$680.00
    20-10-527200
Cont/Serv-Crim Checks
$110.00
$580.00
$3,800.00
$1,058.50
$3,000.00
    20-10-531000
Supplies/Materials-Office
$199.01
$362.94
$3,500.00
$336.10
$3,500.00
    20-10-531100
Supplies/Materials-Off. Post.
$0.00
$0.00
$1,800.00
$0.00
$2,300.00
    20-10-531400
Mass Mailing & Postage
$2,868.55
$8,657.55
$36,637.00
$6,128.83
$40,531.00
    20-10-531500
Supplies-Hardware
$2,536.22
$7,809.77
$18,290.00
$49.93
$10,175.00
    20-10-532100
First Aid Supplies-ALL
$0.00
$0.00
$5,500.00
$0.00
$6,600.00
    20-10-535200
Supp/Mat-Athletic Fields
$6,390.90
$9,575.90
$32,177.00
$3,721.80
$19,714.00
    20-10-535300
Supplies-Core Concessions
$0.00
$0.00
$0.00
$0.00
$1,750.00
    20-10-537000
Supplies-Programming General
$519.57
$519.57
$3,500.00
$0.00
$3,500.00
    20-10-541000
Utilities-Telephones
$370.51
$1,111.51
$3,700.00
$955.44
$3,650.00
    20-10-542000
Utilities-Water/Sewer
$563.95
$592.70
$17,000.00
$470.43
$15,410.00
    20-10-543000
Utilities-Electricity
$1,654.52
$1,966.38
$7,500.00
$1,039.27
$6,000.00
08/31/2026 11:53:56 AM
Page 4
43

===== PDF PAGE 44 =====

JULY 31, 2026
REVENUE AND EXPENSE STATEMENT
West Chicago Park District
Current
Month
YTD 26-27
Budget 26-27
YTD 25-26
Amended
Budget 25-26
    20-10-544000
Utilities-Natural Gas
$91.17
$201.24
$2,700.00
$224.67
$2,700.00
    20-10-551000
Insurance Exp.-Medical
$17,333.90
$25,993.15
$81,000.00
$14,425.90
$92,000.00
    20-10-552000
Insurance Exp.-Life
$175.40
$119.05
$400.00
($154.48)
$350.00
    20-10-561000
Repairs/Maint.-Buildings
$0.00
$0.00
$0.00
$0.00
$38,113.00
    20-10-563000
Repairs/Maint.-Fields
$0.00
$3,891.55
$22,700.00
$0.00
$24,350.00
    20-10-581000
Spec. Purp.-Membership
$0.00
$472.50
$10,970.00
$90.00
$11,035.00
    20-10-581100
Conferences Staff & Board
$0.00
$1,068.25
$18,246.00
$1,599.00
$17,731.00
    20-10-581300
Staff CE, Training & Prof Development
$283.99
$652.99
$9,576.00
$184.95
$7,440.00
    20-10-581310
Meetings & Networking
$332.49
$1,532.94
$3,405.00
$859.35
$3,565.00
    20-10-581400
Spec. Purp.-Mileage Reimburse.
$0.00
$0.00
$1,600.00
$39.63
$1,000.00
    20-10-581500
Spec. Purp.-Awards/Recognition
$0.00
$98.33
$5,430.00
$414.06
$3,500.00
    20-10-581610
Annual Golf Outing Expenses
$0.00
$0.00
$2,750.00
$2,628.82
$2,500.00
    20-10-581700
Employee Discount-Programs and Facilties
($75.00)
$2,830.00
$5,200.00
$179.50
$1,000.00
    20-10-581800
Employee Logowear
$0.00
$0.00
$3,125.00
$1,612.50
$3,075.00
    20-10-582000
Spec. Purp.-Bank Serv Fees
$0.00
$33.04
$400.00
$0.00
$400.00
    20-10-582100
Spec. Purp.-Cash Over and Short
($2,221.00)
($2,205.50)
$1,000.00
($106.05)
$1,000.00
    20-10-583000
Spec. Purp-Credit Card Fees
$5,902.39
$15,016.51
$46,000.00
$14,344.95
$40,000.00
    20-10-584000
Marketing Software
$514.90
$2,760.78
$7,235.00
$2,538.59
$5,400.00
    20-10-584100
Branding/Signage
$395.21
$871.19
$16,086.00
$993.78
$10,979.00
    20-10-584200
Public Relations Supplies
$17.99
$572.76
$8,153.00
$513.97
$9,785.00
    20-10-586000
Digital & Print Advertisements
$348.17
$1,291.57
$10,400.00
$1,064.84
$14,085.00
    20-10-586400
Fund Transfer Expense
$0.00
$0.00
$0.00
$0.00
$500,000.00
    20-10-586600
Debt Retirement-Notes Payable
$0.00
$0.00
$0.00
$5,000.00
$5,000.00
    20-10-587000
Outsoursing & Special Projects
$0.00
$0.00
$9,800.00
$0.00
$6,400.00
    20-10-589000
Spec Purp-Sales Tax
$0.00
$0.00
$500.00
$0.00
$700.00
         Totals for Department(s) 10 - Administrative:
$95,262.94
$265,157.56
$1,153,610.00
$232,564.11
$1,644,207.00
    20-30-515000
Wages - Programming
$60,295.06
$119,480.78
$283,273.00
$110,029.96
$262,728.00
    20-30-529500
Contract Program Expense
$20,549.24
$29,353.31
$107,736.00
$30,702.80
$104,453.00
    20-30-539500
Supplies Program Expense
$9,646.40
$12,329.91
$45,351.00
$11,681.61
$43,048.00
    20-30-589500
Program Awards
$0.00
$0.00
$1,030.00
$0.00
$990.00
         Totals for Department(s) 30 - Programming:
$90,490.70
$161,164.00
$437,390.00
$152,414.37
$411,219.00
    20-40-514100
Wages-Supervisors
$11,424.95
$18,363.45
$25,233.00
$12,924.06
$25,073.00
    20-40-514200
Wages-Lifeguards
$45,441.06
$73,518.16
$116,511.00
$76,345.18
$122,297.00
    20-40-514300
Wages-Admissions
$5,946.05
$9,880.68
$16,019.00
$10,442.93
$17,742.00
    20-40-514500
Wages-Deck Attendant
$4,553.19
$8,069.68
$18,487.00
$10,643.69
$14,000.00
    20-40-514900
Wages-Facility Maintenance
$0.00
$955.00
$1,500.00
$635.00
$1,500.00
    20-40-515000
Wages-Aquatic Programs
$5,257.89
$8,102.31
$14,671.00
$10,445.17
$10,094.00
    20-40-518000
Wages-General Training
$2,694.24
$21,339.50
$18,885.00
$13,569.81
$20,000.00
    20-40-524200
Cont/Serv-Custodial
$1,088.00
$1,088.00
$4,020.00
$1,667.50
$3,700.00
    20-40-525000
Cont. Serv.-Alarm Monitoring
$0.00
$633.93
$2,535.00
$905.54
$3,500.00
    20-40-526000
Cont.- Lifeguard Certifications
$180.00
$3,660.00
$4,950.00
$463.50
$2,800.00
    20-40-526100
Cont. Serv.-Aquatic Inspections
$1,093.90
$3,032.78
$3,440.00
$815.60
$1,709.00
    20-40-529504
Cont Serv-Lifeguard Audits
$0.00
$0.00
$4,250.00
$3,950.00
$4,250.00
08/31/2026 11:53:56 AM
Page 5
44

===== PDF PAGE 45 =====

JULY 31, 2026
REVENUE AND EXPENSE STATEMENT
West Chicago Park District
Current
Month
YTD 26-27
Budget 26-27
YTD 25-26
Amended
Budget 25-26
    20-40-529506
Cont/Serv-Pool Open/Close
$0.00
$11,950.79
$18,547.00
$643.15
$13,507.00
    20-40-529600
Cont Serv-Preseason Training
$0.00
$0.00
$1,800.00
$0.00
$1,800.00
    20-40-531000
Aquatic Mgr/Staff Office Supplies
$32.99
$32.99
$506.00
$648.02
$150.00
    20-40-531500
Admissions Merchandise Supplies
$38.23
$271.74
$819.00
$482.24
$1,539.00
    20-40-532000
Staff Uniforms
$2,102.80
$9,095.55
$7,909.00
$8,581.75
$6,553.00
    20-40-532200
Aquatic Safety Supplies
$0.00
$3,787.81
$5,962.00
$2,723.66
$5,637.00
    20-40-533100
Supp./Mater.-Janitorial
$1,021.01
$1,356.05
$2,075.00
$1,509.40
$3,000.00
    20-40-533200
Supp./Mater.-Chemicals
$12,964.18
$33,431.67
$37,216.00
$20,193.91
$42,731.00
    20-40-537000
Supp./Mater.-Operational
$133.34
$1,813.91
$2,949.00
$8,469.13
$4,000.00
    20-40-539500
Supplies Aquatic Programs
$552.44
$572.43
$1,400.00
$541.39
$1,339.00
    20-40-541000
Utilities-Telephone
$302.26
$875.98
$4,000.00
$789.60
$3,100.00
    20-40-542000
Utilities-Water/Sewer
$23,351.57
$23,351.57
$50,000.00
$10,994.25
$50,000.00
    20-40-543000
Utilities-Electricity
$19,059.28
$22,407.65
$35,000.00
$6,177.29
$29,000.00
    20-40-544000
Utilities-Natural Gas
$3,682.90
$6,782.38
$19,500.00
$4,068.39
$19,500.00
    20-40-561000
Repairs/Maintenance-Buildings
$4,634.38
$36,493.58
$38,000.00
$8,272.66
$40,000.00
    20-40-566000
Repairs/Maintenance-Equipment
$1,609.62
$26,832.75
$70,000.00
$35,148.26
$41,159.00
    20-40-567000
Repairs/Maint.-Slides
$0.00
$0.00
$0.00
$454.51
$2,177.00
    20-40-581500
Spec. Purp.- Awards/Recognitio
$295.28
$366.54
$844.00
$882.44
$930.00
         Totals for Department(s) 40 - Turtle Splash:
$147,459.56
$328,066.88
$527,028.00
$253,388.03
$492,787.00
    20-50-521000
Cont/Ser - Maintenance
$2,639.10
$13,825.24
$20,526.00
$5,102.11
$39,119.00
    20-50-524200
Cont/Serv-Custodial
$2,101.07
$4,548.89
$33,716.00
$5,049.39
$29,796.00
    20-50-525000
Cont/Ser - Alarm Monitor. Ser.
$0.00
$879.24
$9,636.00
$841.38
$3,546.00
    20-50-533100
Supplies/Materials-Janitorial
$0.00
$150.84
$1,831.00
$0.00
$1,641.00
    20-50-533600
Supplies/Materials Facility Equipment
$0.00
$0.00
$0.00
$0.00
$2,000.00
    20-50-541000
Telephone
$95.56
$191.12
$372.00
$0.00
$0.00
    20-50-542000
Utilities-Water/Sewer
$278.44
$278.44
$1,900.00
$276.45
$2,200.00
    20-50-543000
Utilities-Electricity
$4,024.01
$4,024.01
$25,000.00
$3,661.46
$20,000.00
    20-50-544000
Utilities-Natural Gas
$63.35
$129.43
$1,800.00
$120.57
$2,000.00
    20-50-561000
Repairs/Maint.-Buildings
$0.00
$0.00
$5,150.00
$3,893.40
$3,500.00
    20-50-568000
Repairs/Maint.-Equipment
$0.00
$0.00
$0.00
$0.00
$1,500.00
         Totals for Department(s) 50 - Zone 250:
$9,201.53
$24,027.21
$99,931.00
$18,944.76
$105,302.00
    20-70-514300
Customer Service Staff
$12,299.55
$35,552.96
$156,910.00
$34,391.67
$168,972.00
    20-70-514400
ARC Childcare Wages
$2,090.53
$6,601.05
$24,907.00
$8,000.52
$41,220.00
    20-70-515000
Wages-ARC Programs
$3,775.27
$11,047.22
$53,868.00
$11,877.35
$66,783.00
    20-70-517000
Wages-Recreation Attendants
$1,144.01
$3,302.11
$25,987.00
$3,585.13
$24,500.00
    20-70-524200
Cont/Serv-Custodial
$14,242.03
$28,347.31
$177,695.00
$36,115.61
$150,264.00
    20-70-525000
Alarm System
$0.00
$1,644.45
$7,297.00
$1,573.65
$6,475.00
    20-70-528600
Cont/Serv-Contracted Repairs
$15,350.58
$51,274.24
$88,358.00
$24,179.21
$114,294.00
    20-70-529500
Contractual-ARC Programs
$15.99
$31.98
$180.00
$47.97
$180.00
    20-70-532000
Supplies/Materials-Personnel
$92.20
$92.20
$1,763.00
$0.00
$1,064.00
    20-70-532200
Facility Safety Supplies
$178.11
$178.11
$0.00
$0.00
$0.00
    20-70-533100
Supplies/Materials-Janitorial
$1,429.71
$3,077.25
$10,162.00
$1,923.44
$8,270.00
    20-70-533600
Supplies/Materials Facility Equipment
$2,665.04
$10,914.13
$2,573.00
$708.94
$8,754.00
08/31/2026 11:53:56 AM
Page 6
45

===== PDF PAGE 46 =====

JULY 31, 2026
REVENUE AND EXPENSE STATEMENT
West Chicago Park District
Current
Month
YTD 26-27
Budget 26-27
YTD 25-26
Amended
Budget 25-26
    20-70-535500
ARC Childcare Supplies
$0.00
$0.00
$3,000.00
$0.00
$5,500.00
    20-70-539500
Supplies-ARC Programs
$336.83
$748.15
$7,103.00
$771.55
$7,411.00
    20-70-541000
Telephones
$1,768.45
$4,759.52
$26,000.00
$5,449.34
$26,000.00
    20-70-542000
Water & Sewer
$1,490.54
$1,490.54
$12,500.00
$2,130.75
$11,100.00
    20-70-543000
Utilities-Electricity
$14,946.07
$14,946.07
$85,000.00
$15,581.41
$85,000.00
    20-70-544000
Natural Gas
$358.68
$729.82
$7,500.00
$999.65
$7,000.00
    20-70-561000
R&M Buildings
$19,735.20
$48,593.23
$62,880.00
$12,359.48
$25,566.00
         Totals for Department(s) 70 - ARC:
$91,918.79
$223,330.34
$753,683.00
$159,695.67
$758,353.00
Total Expenses
$434,333.52
$1,001,745.99
$2,971,642.00
$817,006.94
$3,411,868.00
BEGINNING FUND BALANCE
$0.00
$0.00
$0.00
$0.00
$0.00
NET SURPLUS/(DEFICIT)
($3,030.27)
$281,120.57
($93,221.00)
$506,405.68
($587,846.00)
ENDING FUND BALANCE
($3,030.27)
$281,120.57
($93,221.00)
$506,405.68
($587,846.00)
08/31/2026 11:53:56 AM
Page 7
46

===== PDF PAGE 47 =====

JULY 31, 2026
REVENUE AND EXPENSE STATEMENT
West Chicago Park District
Current
Month
YTD 26-27
Budget 26-27
YTD 25-26
Amended
Budget 25-26
30 - Lighting & Paving Fund
Revenues
    30-10-411000
Tax Rev - Current Real Estate
$12.46
$724.79
$1,346.00
$785.57
$1,231.00
    30-10-412000
Tax Rev - Non-Current Real Est
$0.00
$0.18
$0.00
$0.02
$0.00
    30-10-430000
Interest from Investments
$5.20
$18.06
$40.00
$22.10
$65.00
         Totals for Department(s) 10 - Administrative:
$17.66
$743.03
$1,386.00
$807.69
$1,296.00
Total Revenues
$17.66
$743.03
$1,386.00
$807.69
$1,296.00
Expenses
    30-10-582500
Spec. Purp. Ex.-Lighting
$0.00
$0.00
$0.00
$5,700.00
$5,800.00
         Totals for Department(s) 10 - Administrative:
$0.00
$0.00
$0.00
$5,700.00
$5,800.00
Total Expenses
$0.00
$0.00
$0.00
$5,700.00
$5,800.00
BEGINNING FUND BALANCE
$0.00
$0.00
$0.00
$0.00
$0.00
NET SURPLUS/(DEFICIT)
$17.66
$743.03
$1,386.00
($4,892.31)
($4,504.00)
ENDING FUND BALANCE
$17.66
$743.03
$1,386.00
($4,892.31)
($4,504.00)
08/31/2026 11:53:56 AM
Page 8
47

===== PDF PAGE 48 =====

JULY 31, 2026
REVENUE AND EXPENSE STATEMENT
West Chicago Park District
Current
Month
YTD 26-27
Budget 26-27
YTD 25-26
Amended
Budget 25-26
40 - Pension Fund
Revenues
    40-10-411000
Tax Rev - Current Real Estate
$59.99
$3,489.75
$6,730.00
$12,045.40
$22,154.00
    40-10-412000
Tax Rev - Non-Current Real Est
$0.00
$2.91
$0.00
$0.42
$0.00
    40-10-430000
Interest from Investments
$265.52
$922.58
$3,200.00
$1,128.29
$3,200.00
         Totals for Department(s) 10 - Administrative:
$325.51
$4,415.24
$9,930.00
$13,174.11
$25,354.00
Total Revenues
$325.51
$4,415.24
$9,930.00
$13,174.11
$25,354.00
Expenses
    40-10-583500
Spec. Purp. Ex.-IMRF
$2,320.16
$7,211.24
$41,000.00
$13,749.91
$52,500.00
         Totals for Department(s) 10 - Administrative:
$2,320.16
$7,211.24
$41,000.00
$13,749.91
$52,500.00
Total Expenses
$2,320.16
$7,211.24
$41,000.00
$13,749.91
$52,500.00
BEGINNING FUND BALANCE
$0.00
$0.00
$0.00
$0.00
$0.00
NET SURPLUS/(DEFICIT)
($1,994.65)
($2,796.00)
($31,070.00)
($575.80)
($27,146.00)
ENDING FUND BALANCE
($1,994.65)
($2,796.00)
($31,070.00)
($575.80)
($27,146.00)
08/31/2026 11:53:56 AM
Page 9
48

===== PDF PAGE 49 =====

JULY 31, 2026
REVENUE AND EXPENSE STATEMENT
West Chicago Park District
Current
Month
YTD 26-27
Budget 26-27
YTD 25-26
Amended
Budget 25-26
45 - FICA
Revenues
    45-10-411000
Tax Rev - Current Real Estate
$1,615.16
$93,954.57
$174,988.00
$107,884.83
$200,616.00
    45-10-412000
Tax Rev - Non-Current Real Est
$0.00
$23.32
$0.00
$2.57
$0.00
    45-10-430000
Interest from Investments
$45.45
$157.94
$550.00
$193.15
$550.00
         Totals for Department(s) 10 - Administrative:
$1,660.61
$94,135.83
$175,538.00
$108,080.55
$201,166.00
Total Revenues
$1,660.61
$94,135.83
$175,538.00
$108,080.55
$201,166.00
Expenses
    45-10-583600
FICA Expense
$19,529.35
$46,345.37
$163,000.00
$44,933.88
$158,000.00
         Totals for Department(s) 10 - Administrative:
$19,529.35
$46,345.37
$163,000.00
$44,933.88
$158,000.00
Total Expenses
$19,529.35
$46,345.37
$163,000.00
$44,933.88
$158,000.00
BEGINNING FUND BALANCE
$0.00
$0.00
$0.00
$0.00
$0.00
NET SURPLUS/(DEFICIT)
($17,868.74)
$47,790.46
$12,538.00
$63,146.67
$43,166.00
ENDING FUND BALANCE
($17,868.74)
$47,790.46
$12,538.00
$63,146.67
$43,166.00
08/31/2026 11:53:56 AM
Page 10
49

===== PDF PAGE 50 =====

JULY 31, 2026
REVENUE AND EXPENSE STATEMENT
West Chicago Park District
Current
Month
YTD 26-27
Budget 26-27
YTD 25-26
Amended
Budget 25-26
50 - Liability Insurance Fund
Revenues
    50-10-411000
Tax Rev - Current Real Estate
$659.91
$38,387.15
$71,341.00
$27,233.05
$50,462.00
    50-10-412000
Tax Rev - Non-Current Real Est
$0.00
$7.44
$0.00
$1.34
$0.00
    50-10-430000
Interest from Investments
$151.82
$527.51
$1,700.00
$645.12
$1,800.00
         Totals for Department(s) 10 - Administrative:
$811.73
$38,922.10
$73,041.00
$27,879.51
$52,262.00
Total Revenues
$811.73
$38,922.10
$73,041.00
$27,879.51
$52,262.00
Expenses
    50-10-553000
PDRMA/Gen. Liab/Workers Comp.
$0.00
$43,214.46
$86,429.00
$38,843.16
$77,686.00
    50-10-554000
Unemployment Comp. Insurance
$0.00
$0.00
$10,000.00
$0.00
$10,000.00
         Totals for Department(s) 10 - Administrative:
$0.00
$43,214.46
$96,429.00
$38,843.16
$87,686.00
Total Expenses
$0.00
$43,214.46
$96,429.00
$38,843.16
$87,686.00
BEGINNING FUND BALANCE
$0.00
$0.00
$0.00
$0.00
$0.00
NET SURPLUS/(DEFICIT)
$811.73
($4,292.36)
($23,388.00)
($10,963.65)
($35,424.00)
ENDING FUND BALANCE
$811.73
($4,292.36)
($23,388.00)
($10,963.65)
($35,424.00)
08/31/2026 11:53:56 AM
Page 11
50

===== PDF PAGE 51 =====

JULY 31, 2026
REVENUE AND EXPENSE STATEMENT
West Chicago Park District
Current
Month
YTD 26-27
Budget 26-27
YTD 25-26
Amended
Budget 25-26
60 - Audit Fund
Revenues
    60-10-411000
Tax Rev - Current Real Estate
$175.36
$10,200.77
$18,845.00
$12,307.26
$23,385.00
    60-10-412000
Tax Rev - Non-Current Real Est
$0.00
$3.00
$0.00
$0.44
$0.00
    60-10-430000
Interest from Investments
$11.83
$41.11
$120.00
$50.27
$130.00
         Totals for Department(s) 10 - Administrative:
$187.19
$10,244.88
$18,965.00
$12,357.97
$23,515.00
Total Revenues
$187.19
$10,244.88
$18,965.00
$12,357.97
$23,515.00
Expenses
    60-10-584500
Audit Service Expense
$0.00
$1,525.00
$22,000.00
$0.00
$23,000.00
         Totals for Department(s) 10 - Administrative:
$0.00
$1,525.00
$22,000.00
$0.00
$23,000.00
Total Expenses
$0.00
$1,525.00
$22,000.00
$0.00
$23,000.00
BEGINNING FUND BALANCE
$0.00
$0.00
$0.00
$0.00
$0.00
NET SURPLUS/(DEFICIT)
$187.19
$8,719.88
($3,035.00)
$12,357.97
$515.00
ENDING FUND BALANCE
$187.19
$8,719.88
($3,035.00)
$12,357.97
$515.00
08/31/2026 11:53:56 AM
Page 12
51

===== PDF PAGE 52 =====

JULY 31, 2026
REVENUE AND EXPENSE STATEMENT
West Chicago Park District
Current
Month
YTD 26-27
Budget 26-27
YTD 25-26
Amended
Budget 25-26
70 - Special Recreation Fund
Revenues
    70-10-411000
Tax Rev - Current Real Estate
$4,206.35
$244,684.53
$456,315.00
$239,598.60
$445,540.00
    70-10-412000
Tax Rev - Non-Current Real Est
$0.00
$57.84
$0.00
$8.44
$0.00
    70-10-430000
Interest from Investments
$1,902.43
$5,970.10
$27,000.00
$8,486.31
$42,000.00
         Totals for Department(s) 10 - Administrative:
$6,108.78
$250,712.47
$483,315.00
$248,093.35
$487,540.00
Total Revenues
$6,108.78
$250,712.47
$483,315.00
$248,093.35
$487,540.00
Expenses
    70-10-510000
Salaries-Supervisors
$0.00
$0.00
$32,551.00
$0.00
$30,830.00
    70-10-522100
Con. Serv.-Rent-Toilets
$2,597.70
$5,620.20
$12,000.00
$3,180.00
$20,950.00
    70-10-528000
Brochure Costs
$0.00
$0.00
$2,000.00
$0.00
$2,000.00
    70-10-529000
Cont/Ser - Program Room Use
$0.00
$0.00
$40,000.00
$0.00
$49,200.00
    70-10-529900
Cont Services-Inclusion
$0.00
$967.78
$90,000.00
$0.00
$82,000.00
    70-10-535600
Supplies & Materials-Playgrounds
$61,196.09
$61,196.09
$63,750.00
$0.00
$66,950.00
    70-10-564000
Repairs/Maint.-Landscape
$15,635.00
$15,635.00
$17,000.00
$34,404.36
$16,000.00
    70-10-579000
Capital Projects ADA
$0.00
$0.00
$161,000.00
$0.00
$100,000.00
    70-10-585500
WDSRA Operations
$0.00
$111,082.50
$247,694.00
$104,577.50
$222,770.00
         Totals for Department(s) 10 - Administrative:
$79,428.79
$194,501.57
$665,995.00
$142,161.86
$590,700.00
Total Expenses
$79,428.79
$194,501.57
$665,995.00
$142,161.86
$590,700.00
BEGINNING FUND BALANCE
$0.00
$0.00
$0.00
$0.00
$0.00
NET SURPLUS/(DEFICIT)
($73,320.01)
$56,210.90
($182,680.00)
$105,931.49
($103,160.00)
ENDING FUND BALANCE
($73,320.01)
$56,210.90
($182,680.00)
$105,931.49
($103,160.00)
08/31/2026 11:53:56 AM
Page 13
52

===== PDF PAGE 53 =====

JULY 31, 2026
REVENUE AND EXPENSE STATEMENT
West Chicago Park District
Current
Month
YTD 26-27
Budget 26-27
YTD 25-26
Amended
Budget 25-26
80 - 2020A GO Refunding Bonds
Revenues
    80-10-411000
Tax Rev - Current Real Estate
$9,534.08
$554,588.95
$1,042,735.00
$90,340.45
$999,459.00
    80-10-412000
Tax Rev - Non-Current Real Est
$0.00
$131.78
$0.00
$3.50
$0.00
    80-10-430000
Interest From Investments
$783.54
$2,722.52
$9,500.00
$0.00
$9,640.00
    80-10-470000
Bond Issue Proceeds
$0.00
$0.00
$395,000.00
$0.00
$614,000.00
    80-10-472000
Fund Transfer Receipts
$0.00
$0.00
$0.00
$0.00
$611,333.00
         Totals for Department(s) 10 - Administrative:
$10,317.62
$557,443.25
$1,447,235.00
$90,343.95
$2,234,432.00
Total Revenues
$10,317.62
$557,443.25
$1,447,235.00
$90,343.95
$2,234,432.00
Expenses
    80-10-521400
Cont/Ser - Attorney Fees
$0.00
$0.00
$21,000.00
$0.00
$21,212.00
    80-10-586500
Debt Retirement-Principal
$0.00
$0.00
$795,000.00
$0.00
$935,000.00
    80-10-586600
Debt Retirement-Interest
$0.00
$455,850.00
$911,700.00
$83,175.00
$945,850.00
    80-10-586700
Bond Registrar's Fees
$0.00
$435.42
$3,000.00
$0.00
$3,000.00
         Totals for Department(s) 10 - Administrative:
$0.00
$456,285.42
$1,730,700.00
$83,175.00
$1,905,062.00
Total Expenses
$0.00
$456,285.42
$1,730,700.00
$83,175.00
$1,905,062.00
BEGINNING FUND BALANCE
$0.00
$0.00
$0.00
$0.00
$0.00
NET SURPLUS/(DEFICIT)
$10,317.62
$101,157.83
($283,465.00)
$7,168.95
$329,370.00
ENDING FUND BALANCE
$10,317.62
$101,157.83
($283,465.00)
$7,168.95
$329,370.00
08/31/2026 11:53:56 AM
Page 14
53

===== PDF PAGE 54 =====

JULY 31, 2026
REVENUE AND EXPENSE STATEMENT
West Chicago Park District
Current
Month
YTD 26-27
Budget 26-27
YTD 25-26
Amended
Budget 25-26
81 - 2020B GO Refunding Bonds
Revenues
    81-10-411000
Tax Rev - Current Real Estate
$0.00
$0.00
$0.00
$365,027.82
$0.00
    81-10-412000
Tax Rev - Non-Current Real Est
$0.00
$0.00
$0.00
$13.17
$0.00
    81-10-430000
Interest from Investments
$0.00
$0.00
$0.00
$2,203.42
$0.00
         Totals for Department(s) 10 - Administrative:
$0.00
$0.00
$0.00
$367,244.41
$0.00
Total Revenues
$0.00
$0.00
$0.00
$367,244.41
$0.00
Expenses
    81-10-586400
Fund Transfer Expense
$0.00
$0.00
$0.00
$0.00
$288,292.82
    81-10-586500
Debt Retirement-Principal
$0.00
$0.00
$0.00
$0.00
$0.00
    81-10-586600
Debt Retirement-Interest
$0.00
$0.00
$0.00
$79,850.00
$0.00
    81-10-586700
Bond Registrar's Fees
$0.00
$0.00
$0.00
$0.00
$0.00
         Totals for Department(s) 10 - Administrative:
$0.00
$0.00
$0.00
$79,850.00
$288,292.82
Total Expenses
$0.00
$0.00
$0.00
$79,850.00
$288,292.82
BEGINNING FUND BALANCE
$0.00
$0.00
$0.00
$0.00
$0.00
NET SURPLUS/(DEFICIT)
$0.00
$0.00
$0.00
$287,394.41
($288,292.82)
ENDING FUND BALANCE
$0.00
$0.00
$0.00
$287,394.41
($288,292.82)
08/31/2026 11:53:56 AM
Page 15
54

===== PDF PAGE 55 =====

JULY 31, 2026
REVENUE AND EXPENSE STATEMENT
West Chicago Park District
Current
Month
YTD 26-27
Budget 26-27
YTD 25-26
Amended
Budget 25-26
84 - 2021A Limited Refunding Bonds
Revenues
    84-10-411000
Tax Rev - Current Real Estate
$0.00
$0.00
$0.00
$84,055.90
$0.00
    84-10-412000
Tax Rev - Non-Current Real Est
$0.00
$0.00
$0.00
$6.10
$0.00
         Totals for Department(s) 10 - Administrative:
$0.00
$0.00
$0.00
$84,062.00
$0.00
Total Revenues
$0.00
$0.00
$0.00
$84,062.00
$0.00
Expenses
    84-10-586400
Fund Transfer Expense
$0.00
$0.00
$0.00
$0.00
$4,377.61
    84-10-586500
Debt Retirement-Principal
$0.00
$0.00
$0.00
$0.00
$0.00
    84-10-586600
Debt Retirement-Interest
$0.00
$0.00
$0.00
$22,275.00
$0.00
    84-10-586700
Bond Registrar's Fees
$0.00
$0.00
$0.00
$0.00
$0.00
         Totals for Department(s) 10 - Administrative:
$0.00
$0.00
$0.00
$22,275.00
$4,377.61
Total Expenses
$0.00
$0.00
$0.00
$22,275.00
$4,377.61
BEGINNING FUND BALANCE
$0.00
$0.00
$0.00
$0.00
$0.00
NET SURPLUS/(DEFICIT)
$0.00
$0.00
$0.00
$61,787.00
($4,377.61)
ENDING FUND BALANCE
$0.00
$0.00
$0.00
$61,787.00
($4,377.61)
08/31/2026 11:53:56 AM
Page 16
55

===== PDF PAGE 56 =====

JULY 31, 2026
REVENUE AND EXPENSE STATEMENT
West Chicago Park District
Current
Month
YTD 26-27
Budget 26-27
YTD 25-26
Amended
Budget 25-26
85 - Annual Bonds Rollover
Revenues
    85-10-411000
Tax Rev - Current Real Estate
$7,591.27
$441,577.45
$814,832.00
$427,611.50
$795,126.00
    85-10-412000
Tax Rev - Non-Current Real Est
$0.00
$103.58
$0.00
$12.18
$0.00
    85-10-430000
Interest from Investments
$109.15
$379.26
$1,100.00
$463.82
$1,100.00
         Totals for Department(s) 10 - Administrative:
$7,700.42
$442,060.29
$815,932.00
$428,087.50
$796,226.00
Total Revenues
$7,700.42
$442,060.29
$815,932.00
$428,087.50
$796,226.00
Expenses
    85-10-586500
Debt Retirement-Principal
$0.00
$0.00
$753,000.00
$0.00
$702,000.00
    85-10-586600
Debt Retirement-Interest
$0.00
$31,316.45
$61,258.00
$44,519.94
$84,410.00
    85-10-586700
Bond Registrar's Fees
$0.00
$0.00
$1,500.00
$0.00
$2,000.00
         Totals for Department(s) 10 - Administrative:
$0.00
$31,316.45
$815,758.00
$44,519.94
$788,410.00
Total Expenses
$0.00
$31,316.45
$815,758.00
$44,519.94
$788,410.00
BEGINNING FUND BALANCE
$0.00
$0.00
$0.00
$0.00
$0.00
NET SURPLUS/(DEFICIT)
$7,700.42
$410,743.84
$174.00
$383,567.56
$7,816.00
ENDING FUND BALANCE
$7,700.42
$410,743.84
$174.00
$383,567.56
$7,816.00
08/31/2026 11:53:56 AM
Page 17
56

===== PDF PAGE 57 =====

JULY 31, 2026
REVENUE AND EXPENSE STATEMENT
West Chicago Park District
Current
Month
YTD 26-27
Budget 26-27
YTD 25-26
Amended
Budget 25-26
86 - 2023 Alt Rev Bonds
Revenues
    86-10-430000
Interest from Investments
$0.00
$0.00
$0.00
$66.23
$0.00
    86-10-470000
Bond Issue Proceeds
$0.00
$0.00
$0.00
$0.00
$0.00
         Totals for Department(s) 10 - Administrative:
$0.00
$0.00
$0.00
$66.23
$0.00
Total Revenues
$0.00
$0.00
$0.00
$66.23
$0.00
Expenses
    86-10-521400
Attorney Fees
$0.00
$0.00
$0.00
$0.00
$0.00
    86-10-581900
Fund Transfer Expense
$0.00
$0.00
$0.00
$0.00
$59,342.12
    86-10-586600
Debt Retirement-Interest
$0.00
$0.00
$0.00
$90,000.00
$0.00
    86-10-586700
Bond Registrar's Fees
$0.00
$0.00
$0.00
$0.00
$0.00
         Totals for Department(s) 10 - Administrative:
$0.00
$0.00
$0.00
$90,000.00
$59,342.12
Total Expenses
$0.00
$0.00
$0.00
$90,000.00
$59,342.12
BEGINNING FUND BALANCE
$0.00
$0.00
$0.00
$0.00
$0.00
NET SURPLUS/(DEFICIT)
$0.00
$0.00
$0.00
($89,933.77)
($59,342.12)
ENDING FUND BALANCE
$0.00
$0.00
$0.00
($89,933.77)
($59,342.12)
08/31/2026 11:53:56 AM
Page 18
57

===== PDF PAGE 58 =====

JULY 31, 2026
REVENUE AND EXPENSE STATEMENT
West Chicago Park District
Current
Month
YTD 26-27
Budget 26-27
YTD 25-26
Amended
Budget 25-26
87 - 2017 Alternate Rev Bonds/Debt Certificates
Revenues
    87-10-430000
Interest From Investments
$0.00
$0.00
$0.00
$294.67
$0.00
    87-10-470000
Bond Issue Proceeds
$0.00
$0.00
$0.00
$0.00
$0.00
         Totals for Department(s) 10 - Administrative:
$0.00
$0.00
$0.00
$294.67
$0.00
Total Revenues
$0.00
$0.00
$0.00
$294.67
$0.00
Expenses
    87-10-521000
Cont/Ser - Attorney Fees
$0.00
$0.00
$0.00
$0.00
$0.00
    87-10-581900
Fund Transfer Expense
$0.00
$0.00
$0.00
$0.00
$69,312.30
    87-10-586600
Debt Retirement-Interest
$0.00
$0.00
$0.00
$70,000.00
$0.00
    87-10-586700
Bond Registrar Fees
$0.00
$0.00
$0.00
$435.42
$0.00
         Totals for Department(s) 10 - Administrative:
$0.00
$0.00
$0.00
$70,435.42
$69,312.30
Total Expenses
$0.00
$0.00
$0.00
$70,435.42
$69,312.30
BEGINNING FUND BALANCE
$0.00
$0.00
$0.00
$0.00
$0.00
NET SURPLUS/(DEFICIT)
$0.00
$0.00
$0.00
($70,140.75)
($69,312.30)
ENDING FUND BALANCE
$0.00
$0.00
$0.00
($70,140.75)
($69,312.30)
08/31/2026 11:53:56 AM
Page 19
58

===== PDF PAGE 59 =====

JULY 31, 2026
REVENUE AND EXPENSE STATEMENT
West Chicago Park District
Current
Month
YTD 26-27
Budget 26-27
YTD 25-26
Amended
Budget 25-26
89 - 2024A GO Refunding Bonds
Revenues
    89-10-430000
Interest From Investments
$0.00
$0.00
$0.00
$765.23
$0.00
    89-10-470000
Bond Issue Proceeds
$0.00
$0.00
$0.00
$0.00
$0.00
         Totals for Department(s) 10 - Administrative:
$0.00
$0.00
$0.00
$765.23
$0.00
Total Revenues
$0.00
$0.00
$0.00
$765.23
$0.00
Expenses
    89-10-521000
Cont/Ser - Attorney Fees
$0.00
$0.00
$0.00
$0.00
$0.00
    89-10-581900
Fund Transfer Expense
$0.00
$0.00
$0.00
$0.00
$40,007.65
    89-10-586500
Debt Retirement-Principal
$0.00
$0.00
$0.00
$0.00
$0.00
    89-10-586600
Debt Retirement-Interest
$0.00
$0.00
$0.00
$127,625.00
$0.00
    89-10-586700
Bond Registrar Fees
$0.00
$0.00
$0.00
$0.00
$0.00
         Totals for Department(s) 10 - Administrative:
$0.00
$0.00
$0.00
$127,625.00
$40,007.65
Total Expenses
$0.00
$0.00
$0.00
$127,625.00
$40,007.65
BEGINNING FUND BALANCE
$0.00
$0.00
$0.00
$0.00
$0.00
NET SURPLUS/(DEFICIT)
$0.00
$0.00
$0.00
($126,859.77)
($40,007.65)
ENDING FUND BALANCE
$0.00
$0.00
$0.00
($126,859.77)
($40,007.65)
08/31/2026 11:53:56 AM
Page 20
59

===== PDF PAGE 60 =====

JULY 31, 2026
REVENUE AND EXPENSE STATEMENT
West Chicago Park District
Current
Month
YTD 26-27
Budget 26-27
YTD 25-26
Amended
Budget 25-26
90 - Capital Projects
Revenues
    90-10-430000
Interest from Investments
$7,781.79
$69,833.66
$77,900.00
$29,026.02
$62,125.00
    90-10-452000
Donations - Land/Cash
$6,597.50
$6,597.50
$0.00
$8,841.95
$0.00
    90-10-454000
Grants
$8,502.00
$8,502.00
$770,320.00
$0.00
$30,647.00
    90-10-472000
Fund Transfer Receipts
$0.00
$0.00
$0.00
$0.00
$250,000.00
         Totals for Department(s) 10 - Administrative:
$22,881.29
$84,933.16
$848,220.00
$37,867.97
$342,772.00
Total Revenues
$22,881.29
$84,933.16
$848,220.00
$37,867.97
$342,772.00
Expenses
    90-10-521400
Advisory Fees
$0.00
$91.36
$1,000.00
$442.25
$1,000.00
    90-10-561400
ARC Center Repairs/Maintenance
$28,875.00
$45,533.00
$88,458.00
$12,550.00
$37,200.00
    90-10-564000
Landscape Repairs/Maintenance
$13,375.00
$13,375.00
$0.00
$0.00
$103,000.00
    90-10-566000
Repairs/Maint.-Pavillions
$0.00
$13,525.00
$39,185.00
$26,182.93
$30,000.00
    90-10-571000
Equipment Acquisition
$0.00
$0.00
$20,550.00
$0.00
$42,041.00
    90-10-571500
Capital-Turtle Splash
$0.00
$31,355.00
$606,048.00
$83,840.14
$745,000.00
    90-10-572000
Vehicle Acquisition
$0.00
$0.00
$150,000.00
$0.00
$0.00
    90-10-574000
Development Projects
$4,245.40
$36,497.40
$311,095.00
$24,145.00
$30,647.00
    90-10-574400
Capital-Play Areas
$183,588.25
$183,588.25
$193,250.00
$0.00
$0.00
    90-10-581900
Spec. Purp.-Contigencies
$0.00
$0.00
$100,000.00
$0.00
$100,000.00
         Totals for Department(s) 10 - Administrative:
$230,083.65
$323,965.01
$1,509,586.00
$147,160.32
$1,088,888.00
Total Expenses
$230,083.65
$323,965.01
$1,509,586.00
$147,160.32
$1,088,888.00
BEGINNING FUND BALANCE
$0.00
$0.00
$0.00
$0.00
$0.00
NET SURPLUS/(DEFICIT)
($207,202.36)
($239,031.85)
($661,366.00)
($109,292.35)
($746,116.00)
ENDING FUND BALANCE
($207,202.36)
($239,031.85)
($661,366.00)
($109,292.35)
($746,116.00)
08/31/2026 11:53:56 AM
Page 21
60