===== PDF PAGE 1 ===== WHERE HISTORY & PROGRESS MEET 475 Main Street West Chicago , Illinois 60185 T 630.293.2200 F 630.293.3028 westchicago.org Daniel Bovey MAYOR Viviana Ramirez CITY ADMINIS T R AT OR FINANCE COMMITTEE MONDAY, NOVEMBER 2, 2026 6:00 P.M. – CITY COUNCIL CHAMBERS AGENDA 1. Call to Order, Roll Call, and Establishment of a Quorum 2. Approval of Minutes A. Finance Committee Meeting Minutes of October 5, 2026 3. Public Participation / Presentations 4. Items for Consent 5. Items for Discussion and Possible Action A. Property tax levy estimate B. Police Pension Fund annual tax levy certification and Municipal Compliance Report C. Annual Review of Accounts Receivable and Proposed Write-offs D. Draft budget review i. Estimated 2026 surplus for use in 2027 budget E. Proposed 2027 Staffing Additions and Internship Pilot 6. Unfinished Business 7. New Business 8. Reports from Staff 9. Executive Session (if needed) 10. Adjournment ===== PDF PAGE 2 ===== DRAFT MINUTES- Pending Approval CITY OF WEST CHICAGO – 475 Main Street FINANCE COMMITTEE MINUTES Regular Meeting October 5, 2026 1. Call to Order, Roll Call and Establishment of a Quorum Alderman Dimas called the meeting to order at 6:00 p.m. on October 5, 2026. Roll call found Aldermen Daniel M. Beebe, Sandy Dimas, Tracey Hernandez, Matthew Myers, Jayme Sheahan, Rebecca Stout and Christopher Swiatek. Absent: None. A quorum was established. Staff in attendance: Deputy City Administrator Tia Messino, Police Chief Colin Fleury and Finance Director Katrina Hanna. 2. Approval of Minutes A. Finance Committee Meeting Minutes of September 8, 2026. Alderman Swiatek made a motion, seconded by Alderman Stout, to approve the Finance Committee Meeting minutes of September 8, 2026. Voting Aye: Alderman Beebe, Dimas, Hernandez, Myers, Sheahan, Stout and Swiatek. Voting Nay: 0. Absent: None. Motion carried. 3. Public Participation / Presentations. None 4. Items for Consent. A. Collective Bargaining Between the City of West Chicago and the Fraternal Order of Police B. Ordinance No. 26-O-0023 – Increase to the City’s Retail Package Liquor Tax Alderman Swiatek made a motion, seconded by Alderman Stout, to approve the Consent Agenda. Voting Aye: Alderman Beebe, Dimas, Hernandez, Myers, Sheahan, Stout and Swiatek. Voting Nay: 0. Absent: None. Motion carried. 5. Items for Discussion. None 6. Unfinished Business. None 7. New Business. None 8. Reports from Staff. Deputy City Administrator, Tia Messino, informed the committee that work continues on the budget. ===== PDF PAGE 3 ===== 9. Executive Session (if needed). None 10. Adjournment. At 6:03 p.m., Alderman Stout made a motion, seconded by Alderman Sheahan, to adjourn the meeting. All Aldermen voted Aye by voice vote. Motion carried. Respectfully submitted, Josie Avilez ===== PDF PAGE 4 ===== CITY OF WEST CHICAGO FINANCE COMMITTEE AGENDA ITEM SUMMARY ITEM TITLE: Announcing and approving the Tax Levy estimate AGENDA ITEM NUMBER: 5A COMMITTEE DATE: November 2, 2026 COUNCIL AGENDA DATE: November 2, 2026 PREPARED BY: Katrina Hanna, Finance Director APPROVED BY: SIGNATURE__________________________ SIGNATURE__________________________ The property tax levy is the request by the City to DuPage County for property taxes to be assessed against taxable property located within the corporate boundaries of the City. The City is required to comply with the Truth in Taxation legislation when submitting the levy to the county, this Statute requires: • Announcing and approving the Tax Levy estimate at least 20 days in advance of the adoption of the Levy Ordinance; and • Noticing and holding a public hearing on the levy if the levy (excluding debt service) is estimated to increase over the amount extended in the prior year by more than 5%. The form of the notice of public hearing is stipulated by the Truth in Taxation Statute and prohibits the inclusion of any information in the Notice that is not required by the Statute Residents of the City who own a home will see the portion of the property taxes they pay to the City increase by an estimated $30.00 per year, based on an example property valued at $375,000. No public hearing is required for the 2026 property tax levy, as the proposed increases for each applicable levy, as well as the aggregate levy, are under 5% • Corporate Levy increase - 4.9% It is important to note that the new construction property taxes will typically not impact current taxpayers. New construction adds taxable value to the City’s tax base and can generate additional revenue without placing the entire burden on existing properties. The proposed Corporate Levy increase will impact current taxpayers. • SSA # 2 increase - 4.9% Additionally, the County automatically levies annual debt service on General Obligation (GO) bonds. The City will be paying the debt service on the 2026 bonds issued in March with home rule sales tax and in 2027 will be abating (cancelling) the entire amount so that it is not levied as an additional line item on the tax bill. Comparison of the 2026 Proposed Levy and the 2025 Extended Levy 2026 2025 Estimated Levy Extension Levy % Change Corporate 5,176,271.27 $ 5,429,909 $ 4.9% Special Service Areas SSA #2 13,423.42 14,081 4.9% ===== PDF PAGE 5 ===== CITY OF WEST CHICAGO Because of the time required between announcing the levy estimate and adopting the levy, the property tax levy and abatement for GO bonds will be on the December 7th City Council meeting agenda for approval. ACTIONS PROPOSED: Recommendation of the $5,429,909 Corporate and $14,081 SSA #2 tax levy estimate to the City Council for approval, prior to adoption on December 7, 2026. COMMITTEE RECOMMENDATION: ===== PDF PAGE 6 ===== CITY OF WEST CHICAGO FINANCE COMMITTEE AGENDA ITEM SUMMARY ITEM TITLE: Police Pension Fund – Annual Tax Levy Certification/Municipal Compliance Report AGENDA ITEM NUMBER: 5B COMMITTEE DATE: November 2, 2026 COUNCIL AGENDA DATE: November 2, 2026 PREPARED BY: Katrina Hanna, Finance Director APPROVED BY: SIGNATURE__________________________ SIGNATURE__________________________ The attached municipal compliance report is required to be provided to a municipality on an annual basis, prior to the tax levy being filed. The City does not levy for pensions separately in its annual property tax levy, rather makes a contribution to the Pension Fund using available General Fund revenues. Section 3-143 of the Pension Code requires the Pension Board to annually certify the amount necessary for the City to meet its required contribution to the Pension Fund pursuant to sections 3-125 and 3-127 of the Pension Code. The Police Pension’s actuarial report identified a request for municipal contribution to the Pension Fund of $3,804,137. This contribution amount is based on the transition plan the Pension Board and City had previously agreed upon. ACTIONS PROPOSED: Recommend City Council approval of the proposed $3,804,137 contribution to the Police Pension Fund in 2027, and receive and place on file the Annual Tax Levy Certification and Municipal Compliance Report. COMMITTEE RECOMMENDATION: ===== PDF PAGE 7 ===== By Electronic Mail Only - dbovey@westchicago.org October 8, 2026 Daniel Bovey, Mayor West Chicago City Hall 475 Main Street West Chicago, IL 60185 Re: West Chicago Police Pension Fund – Annual Tax Levy Certification Dear Mayor Bovey- The undersigned is legal counsel for the Board of Trustees of the City of West Chicago Police Pension Fund (“Pension Board”). Section 3-143 of the Pension Code requires the Pension Board to annually certify the amount necessary for the City to meet its required contribution to the Pension Fund pursuant to sections 3-125 and 3-127 of the Pension Code. Pursuant to the actuarial report issued by Lauterbach & Amen on behalf of the Pension Board, the municipality’s tax levy/contribution for the West Chicago Police Pension Fund for the upcoming tax year should be $3,804,137. This recommended contribution amount is based upon the transition plan the Pension Board and City had previously agreed upon. Please notify the undersigned if the City will not be contributing the certified amount. Also enclosed for your review is a copy of the Pension Board’s Municipal Compliance Report for the fiscal year ending December 31, 2025. This report is being provided to you in accordance with Section 3-143 of the Pension Code. The Pension Board thanks the City for its commitment to fund the West Chicago Police Pension Fund. Please contact me if you have any questions regarding this matter. Sincerely, Laura J. Goodloe, Esq. cc: Jodi Rucks, Board Clerk West Chicago Police Pension Fund Katrina Hanna, Finance Director City of West Chicago ===== PDF PAGE 8 ===== THE CITY OF WEST CHICAGO, ILLINOIS POLICE PENSION FUND PUBLIC ACT 95-0950 MUNICIPAL COMPLIANCE REPORT FOR THE FISCAL YEAR ENDED DECEMBER 31, 2025 PO Box 165 West Chicago, IL 60186 Phone: 630.293.2222 www.westchicago.org ===== PDF PAGE 9 ===== Lauterbach & Amen, _L_L_P_/ I CERTIFIED PUBLIC ACCOUNTANTS August 20, 2026 Members of the Pension Board of Trustees West Chicago Police Pension Fund West Chicago, [llinois 668 NORTH RIVER RD. • NAPERVILLE. ILLINOIS 60563 PHONE 630.393. 1483 • FAX 630.393.2516 www.lauterbachamen.com Enclosed please find a copy of your Municipal Compliance Report for the West Chicago Police Pension Fund for the fiscal year ended December 31, 2025. We have prepared the report with the most recent information available at our office. Should you have more current information, or notice any inaccuracies, we are prepared to make any necessary revisions and return them to you. The President and Secretary of the Pension Fund are required to sign the report on page 3. If not already included with the enclosed report, please also include a copy of the Pension Fund's most recent investment policy. The signed Public Act 95-0950 - Municipal Compliance Report must be provided to the Municipality before the tax levy is filed on the last Tuesday in December. We are sending the report via email to promote an environmentally-friendly work atmosphere. If you have any questions regarding this report, please contact your Client Manager or PSA. Respectfully submitted, LAUTERBACH & AMEN, LLP ===== PDF PAGE 10 ===== THE CITY OF WEST CHICAGO, ILLINOIS POLICE PENSION FUND Public Act 95-950 - Municipal Compliance Report For the Fiscal Year Ending December 31, 2025 The Pension Board certifies to the Board of Trustees of the City of West Chicago, Illinois on the condition of the Pension Fund at the end of its most recently completed fiscal year the following information: 9) 2) 3) The total cash and investments, including accrued interest, of the fund at market value and the total net position of the Pension Fund: Current Preceding Fiscal Year Fiscal Year Total Cash and Investments (including accrued interest) $60,839,049 $51,191,979 Total Net Position $60,841,603 $51,194,879 The estimated receipts during the next succeeding fiscal year from deductions from the salaries of police officers and from other sources: Estimated Receipts - Employee Contributions $535,800 Estimated Receipts - All Other Sources Investment Earnings $3,954,500 Municipal Contribution $3,804,137 The estimated amount required during the next succeeding fiscal year to (a) pay all pensions and other obligations provided in Article 3 of the Illinois Pension Code, and (b) to meet the annual requirements of the fund as provided in Sections 3-125 and 3-127: (a) Pay all Pensions and Other Obligations $4,384,400 (b) Annual Requirement of the Fund as Determined by: Illinois Police Officers' Pension Investment Fund $2,109,005 Private Actuary - Lauterbach & Amen, LLP Recommended Municipal Contribution $3,804,137 Alternative Municipal Contribution $2,331,254 Page | ===== PDF PAGE 11 ===== THE CITY OF WEST CHICAGO, ILLINOIS POLICE PENSION FUND Public Act 95-950 - Municipal Compliance Report For the Fiscal Year Ending December 31, 2025 4) The total net income received from investment of assets along with the assumed investment return and actual investment return received by the fund during its most recently completed fiscal year compared to the total net income, assumed investment return, and actual investment return received during the preceding fiscal year: Net Income Received from Investment of Assets Assumed Investment Return Illinois Police Officers' Pension Investment Fund Private Actuary - Lauterbach & Amen, LLP Actual Investment Return 5) The total number of active employees who are financially contributing to the fund: Number of Active Members Current Preceding Fiscal Year Fiscal Year $9,066,782 $4,363,582 6.800% 6.800% 6.500% 6.500% 16.186% 8.994% 44 6) The total amount that was disbursed in benefits during the fiscal year, including the number of and total amount disbursed to (i) annuitants in receipt of a regular retirement pension, (ii) recipients being paid a disability pension, and (iii) survivors and children in receipt of benefits: (i) Regular Retirement Pension (ii) Disability Pension (iii) Survivors and Child Benefits Totals Total Amount Number of Disbursed 30 $2,829,887 6 $234,137 7 $353,318 43 $3,417,342 Page 2 ===== PDF PAGE 12 ===== THE CITY OF WEST CHICAGO, ILLINOIS POLICE PENSION FUND Public Act 95-950 - Municipal Compliance Report For the Fiscal Year Ending December 31, 2025 7) The funded ratio of the fund: Current Preceding Fiscal Year Fiscal Year Illinois Police Officers' Pension Investment Fund 73.23% 70.61% Private Actuary - Lauterbach & Amen, LLP 69.80% 67.50% 8) The unfunded liability carried by the fund, along with an actuarial explanation of the unfunded liability: Unfunded Liability: Illinois Police Officers’ Pension Investment Fund $20,663,324 Private Actuary - Lauterbach & Amen, LLP $24,276,768 The accrued liability is the actuarial present value of the portion of the projected benefits that has been accrued as of the valuation date based upon the actuarial valuation method and the actuarial assumptions employed in the valuation. The unfunded accrued liability is the excess of the accrued liability over the actuarial value of assets. 9) Please see attached Investment/Cash Management policy if applicable Please see Notes Page attached. CERTIFICATION OF MUNICIPAL POLICE PENSION FUND COMPLIANCE REPORT The Board of Trustees of the Pension Fund, based upon information and belief, and to the best of our knowledge, hereby certify pursuant to §3-143 of the Illinois Pension Code 40 ILCS 5/3-143, that the preceding report is true and accurate. Adopted this Cea day of C4. , 2026 President SGA Date loleofdote Secretary Date _/o 06, L, ak Page 3 ===== PDF PAGE 13 ===== WEST CHICAGO POLICE PENSION FUND FUNDING ACTUARIAL VALUATION AS OF JANUARY 1, 2026 FOR THE CONTRIBUTION YEAR JANUARY 1, 2026 TO DECEMBER 31, 2026 668 N. River Road Naperville, IL 60563 Phone: 630.393.1483 Fax: 630.393.2516 lauterbachamen.com ===== PDF PAGE 14 ===== Actuarial Funding Report Lauterbach & Amen WEST CHICAGO POLICE PENSION FUND Contribution Year Ending: December 31, 2026 Actuarial Valuation Date: January 1, 2026 Data Date: December 31, 2025 Contact: Todd A. Schroeder Partner March 31, 2026 LAUTERBACH & AMEN, LLP ===== PDF PAGE 15 ===== m TABLE OF CONTENTS ACTUARIAL CERTIFICATION .............................................................................................................. 5 MANAGEMENT SUMMARY .................................................................................................................. 7 Recommended Contribution ................................................................................................................................................ 8 Funded Status ...................................................................................................................................................................... 8 Management Summary -Comments and Analysis ............................................................................................................. 9 Actuarial Recommended Contribution -Reconciliation ................................................................................................... I 5 VALUATION OF FUND ASSETS .......................................................................................................... 16 Fair Value of Assets ........................................................................................................................................................... 17 Fair Value of Assets (Gain)/Loss ....................................................................................................................................... 18 Development of the Actuarial Value of Assets .................................................................................................................. 19 Actuarial Value of Assets (Gain)/Loss .............................................................................................................................. 19 Historical Asset Performance ............................................................................................................................................ 20 RECOMMENDED CONTRIBUTION DETAIL ..................................................................................... 24 Actuarial Accrued Liability ............................................................................................................................................... 25 Funded Status .................................................................................................................................................................... 25 Development of the Employer Normal Cost.. .................................................................................................................... 26 Normal Cost as a Percentage of Expected Payroll ............................................................................................................. 26 Recommended Contribution Breakdown ........................................................................................................................... 26 Schedule of Amortization -New Unfunded Actuarial Accrued Liability ......................................................................... 27 Schedule of Amortization -Total Unfunded Actuarial Accrued Liability ........................................................................ 28 Actuarial Methods -Recommended Contribution ............................................................................................................ 29 ALTERNATIVE CONTRIBUTION ........................................................................................................ 30 Alternative Contribution .................................................................................................................................................... 31 Funded Status -Alternative Contribution ......................................................................................................................... 31 Actuarial Methods -Alternative Contribution .................................................................................................................. 33 ACTUARIAL VALUATION DATA ....................................................................................................... 34 Active Members ................................................................................................................................................................. 35 Inactive Members .............................................................................................................................................................. 35 Summary Of Monthly Benefit Payments ........................................................................................................................... 35 Age and Service Distribution ............................................................................................................................................. 36 ACTUARIAL FUNDING POLICIES ...................................................................................................... 37 Actuarial Cost Method ....................................................................................................................................................... 38 Financing Unfunded Actuarial Accrued Liability .............................................................................................................. 38 Transition Plan ................................................................................................................................................................... 40 Actuarial Value of Assets .................................................................................................................................................. 41 West Chicago Police Pension Fund Table of Contents ===== PDF PAGE 16 ===== TA. TABLE OF CONTENTS ACTUARIAL ASSUMPTIONS Nature of Actuarial Calculations Selection of Actuarial Assumptions.. Actuarial Assumptions in the Valuation Process... Assessment of Risk Exposures .. Limitations of Risk Analysis ..... Assessment and Use of Actuarial Models. Actuarial Assumptions Utilized..... LOW-DEFAULT-RISK OBLIGATION MEASURE Low-Default-Risk Obligation Measure - Purpose . Low-Default-Risk Obligation Measure Low Default Risk Obligation Measure vs Actuarial Liability ..........c...cccssesssesseesseesseesseessesssessuesseessecsatesucssucssuessucsneceneeanees 54 SUMMARY OF PRINCIPAL PLAN PROVISIONS .....ccccccsssssscsssescscscscsescarscscscscarscacscaacatacacscscacacacaseces 55 Establishment of the Fund .. Administration.............. Member Contributions... Regular Retirement Pension Benefit. Regular Retirement Pension Benefit - Continued Early Retirement Pension Benefit.. Surviving Spouse Benefit .............. Surviving Spouse Benefit - Continued . Termination Benefit — Vested..............0++ Disability Benefit GLOSSARY OF TERMS «.ssssessszcussecexceszsvassassassszswsunsusussseanin aan eh caves sata ease pase gcse bass vtaneenstkeesseneexeaseecss 61 GOSS ay OP TCHS cas xs sscssssecwsses ncsszswssseesecetuststewecta ee ec ue USGA BUU TUNECORE SGiR ts Bodin cc OCT as alice sagt 62 West Chicago Police Pension Fund Table of Contents ===== PDF PAGE 17 ===== IA Lauterbach & Amen 668 N. River Road Naperville, IL 60563 630.393.1483 : . . . : . ACTUARIAL CERTIFICATION This report documents the results of the Actuarial Valuation for the West Chicago Police Pension Fund. The information was prepared for use by the West Chicago Police Pension Fund and the City of West Chicago, Illinois for determining the Recommended Contribution, under the selected Funding Policy, and the Alternative Contribution for the Contribution Year January 1, 2026 to December 31, 2026. It is not intended or suitable for other purposes. Determinations for purposes other than the Employer's Actuarial Recommended Contribution may be significantly different from the results herein. The results in this report are based on the demographic data and financial information submitted by the West Chicago Police Pension Fund, and may include results from the prior Actuary. We did not prepare the Actuarial Valuations for the years prior to January 1, 2016. Those valuations were prepared by the prior Actuary whose reports have been furnished to us, and our disclosures are based on those reports. An audit of the prior Actuary's results was not performed, but high-level reviews were completed for general reasonableness, as appropriate, based on the purpose of this valuation. The accuracy of the results is dependent on the precision and completeness of the underlying information. In addition, the results of the Actuarial Valuation involve certain risks and uncertainty as they are based on future assumptions, market conditions, and events that may never materialize as assumed. For this reason, certain assumptions and future results may be materially different than those presented in this report. See the Management Summary section of this report for a more detailed discussion of the Defined Benefit Plan Risks, as well as the limitations of this Actuarial Valuation on assessing those risks. We are not aware of any known events subsequent to the Actuarial Valuation Date, which are not reflected in this report but should be valued, that may materially impact the results. The valuation results summarized in this report involve actuarial calculations that require assumptions about future events. The West Chicago Police Pension Fund selected certain assumptions, while others were the result of guidance and/or judgment from the Plan's Actuary or Advisors. We believe that the assumptions used in this valuation are reasonable and appropriate for the purposes for which they have been used. The selected assumptions represent our best estimate of the anticipated long-term experience of the Plan, and meet the guidelines set forth in the Actuarial Standards of Practice. In preparing the results, our Actuaries used commercially available software (ProVal) developed by Winklevoss Technologies, LLC. This software is widely used for the purpose of performing Actuarial Valuations. Our Actuaries coded the plan provisions, assumptions, methods, and demographic data summarized in this report, and reviewed the liability and cost outputs for reasonableness. We are not aware of any material weaknesses or limitations in the software, and have determined it is appropriate for performing this valuation. m West Chicago Police Pension Fund Page 5 ===== PDF PAGE 18 ===== 668 N. River Road Lauterbach & Amen Naperville, IL 60563 630.393.1483 44 lauterbachamen.com To the best of our knowledge, all calculations are in accordance with the applicable funding requirements, and the procedures followed and presentation of results conform to generally accepted actuarial principles and practices as prescribed by the Actuarial Standards Board. The undersigned consultants of Lauterbach & Amen, LLP, with actuarial credentials, meet the Qualification Standards of the American Academy of Actuaries to render this Actuarial Certification. There is no relationship between the West Chicago Police Pension Fund and Lauterbach & Amen, LLP that impairs our objectivity. Respectfully Submitted, LAUTERBACH & AMEN, LLP Tedel A. Selec Todd A. Schroeder, ASA, FCA, EA, MAAA West Chicago Police Pension Fund TA “ ===== PDF PAGE 19 ===== IA MANAGEMENT SUMMARY Recommended Contribution Funded Status Management Summary - Comments and Analysis Actuarial Recommended Contribution - Reconciliation ===== PDF PAGE 20 ===== MANAGEMENT SUMMARY RECOMMENDED CONTRIBUTION Prior Current Valuation Valuation sed — The Recommended Recommended Contribution $3,677,257 $3,804,137 Contribution has Expected Payroll $5,341,216 $5,347,747 Increased by $126,880 from the ; Prior Valuation. Recommended Contribution as a 68.85% 71.14% Percent of Expected Payroll “There is a Transition Plan between the Pension Board and the City, as noted in the Actuarial Funding Policies section of this report. The Transition Contribution for the current valuation is $3,804,137. FUNDED STATUS Prior Current Valuation Valuation Normal Cost $1,390,965 $1,381,251 Fair Value of Assets $51,194,879 $60,841,603 The Percent ; Funded has Actuarial Value of Assets $51,496,367 $56,106,205 Increased by 2.30% Actuarial Accrued Liability $76,289,218 $80,382,973 onan Actuarial Value of Assets Unfunded Actuarial Basis. Accrued Liability/(Surplus) $24,792,851 $24,276,768 Percent Funded Actuarial Value of Assets 67.50% 69.80% Fair Value of Assets 67.11% 75.69% West Chicago Police Pension Fund \ Page 8 ===== PDF PAGE 21 ===== MANAGEMENT SUMMARY SS RE SS MANAGEMENT SUMMARY — COMMENTS AND ANALYSIS Contribution Results The Recommended Contribution is based on the selected Funding Policy and methods that are outlined in the Actuarial Funding Policies section of this report. “Contribution Risk” is defined by the Actuarial Standards of Practice as the potential for actual future contributions to deviate from expected future contributions. For example, when actual contributions are not made in accordance to the Plan’s Funding Policy, or when future experience deviates materially from assumed. While it is essential for the Actuary and Plan Sponsor to collaborate on implementing a sound and financially feasible Funding Policy, it is important to note that the Actuary is not required, and is not in the position to, evaluate the ability or willingness of the Plan Sponsor to make the Recommended Contribution under the selected Funding Policy. As a result, while Contribution Risk may be a significant source of risk for the Plan, this Actuarial Valuation makes no attempt to assess the impact of future contributions falling short of those recommended under the selected Funding Policy. Notwithstanding the above, see the Actuarial Recommended Contribution — Reconciliation section of this report for the impact on the current Recommended Contribution of any contribution shortfalls or excesses from the prior year. Defined Benefit Plan Risks Asset Growth: Pension funding involves preparing Fund assets to pay for benefits when Members retire. During their working careers, assets grow with contributions and investment earnings; and then, the Pension Fund distributes assets in retirement. Based on the Plan’s current mix of Members and Funded Status, the Plan should experience positive asset growth, on average, if the Recommended Contributions are made and expected investment earnings come in. In the current year, the Fund asset growth was positive by approximately $9,646,700. Asset growth is important in the long-term. Long-term cash flow out of the Pension Fund is primarily benefit payments, and expenses are a smaller portion. The Plan should monitor the impact of expected benefit payments on future asset growth. We assess and project all future benefit payments as part of the determination of liability. The assessment is made on all current Members of the Fund, both active and inactive. For active Members, the assessment includes the probability that Members terminate or retire and begin receiving benefits. In the next 5 years, benefit payments are anticipated to increase 30-35%, or approximately $1,174,100. In the next 10 years, the expected increase in benefit payments is 65-70%, or approximately $2,230,500. The estimated increase in benefit payments is being compared against the benefits paid to inactive Members during the fiscal year, excluding any refunds of Member Contributions. Furthermore, plans with a large number of inactive Members have an increased “Longevity Risk”. Longevity Risk is the possibility that inactive Members may live longer than projected by the Plan’s mortality assumption. As shown in the previous paragraph, benefit payments are expected to increase over West Chicago Police Pension Fund | A Page 9 ===== PDF PAGE 22 ===== MANAGEMENT SUMMARY the next 5-year and 10-year horizons. The projected increases assume that current inactive Members pass away according to the Plan’s mortality assumption. To the extent that current inactive Members live longer than expected, the future 5-year and 10-year benefit projections may be larger than the amounts disclosed in the previous paragraph. Higher levels of benefit payments, payable for a longer period of time, may cause a significant strain on the Plan’s cash flow, future Recommended Contributions, and may lead to Plan insolvency. Unfunded Liability: Unfunded Liability represents the financial shortfall of the Actuarial Value of Assets compared to the Actuarial Accrued Liability. To the extent that Unfunded Liability exists, the Plan is losing potential investment earnings due to the financial shortfall. Contributions towards Unfunded Liability pay for the lost investment earnings, as well as the outstanding unfunded amount. If payments towards Unfunded Liability are not made, the Unfunded Liability will grow. In the early 1990s, many Pension Funds in Illinois adopted an increasing payment towards Unfunded Liability due to a change in legislation. The initial payment decreased, and future payments are anticipated to increase annually after that. In many situations, payments early on were less than the interest on Unfunded Liability, which means that Unfunded Liability increased even though contributions were made at the recommended level. The current Recommended Contribution includes a payment towards Unfunded Liability that is approximately $1,311,200 greater than the interest on Unfunded Liability. All else being equal, and contributions being made, Unfunded Liability is expected to decrease. The Employer and Fund should anticipate improvement in the current Percent Funded in the short-term. The Employer and Fund should understand this impact as we progress forward to manage expectations. Actuarial Value of Assets: The Pension Fund smooths investment returns that vary from expectations over a 5-year period. The intention over time is that investment returns for purposes of funding recommendations are a combination of several years. The impact is intended to smooth out the volatility of Recommended Contributions over time, but not necessarily increase or decrease the level of contributions over the long-term. When investment returns are smoothed, there are always gains or losses on the Fair Value of Assets that are going to be deferred for current funding purposes, and recognized in future years. Currently, the Pension Fund is deferring approximately $4,735,400 in gains on the Fair Value of Assets. These are asset gains that will be recognized in upcoming periods, independent of the future performance of the Fair Value of Assets. West Chicago Police Pension Fund TA “ " ===== PDF PAGE 23 ===== MANAGEMENT SUMMARY (Cr Se SS Cash Flow Risk: Assets, liabilities, and Funded Status are good metrics to monitor over time to assess the progress of the Funding Policy. However, these metrics may provide limited forward-looking insights. Specifically, the maturity of a Pension Fund can pose certain risks that often cannot be assessed with a point-in-time metric such as Percent Funded. For example, two different Pension Funds could have the same Percent Funded, but have completely different risk profiles. One Fund might mostly cover active Members with little to no Members in pay status, whereas a second Fund might mostly cover inactive Members with a significant level of annual benefit payments. The latter Fund has a greater “Cash Flow Risk”, i.e. a more significant chance that negative cash flows could lead to a deteriorating, rather than improving, Percent Funded over time. It is important to note that, in general, positive net cash flows are good, but also need to be sufficient to cover the growth in the liabilities (i.e. the Normal Cost as well as interest on the Actuarial Accrued Liability). Typically, when cash flows are assumed to be insufficient to cover the growth in liabilities, the Percent Funded will decline, while future Recommended Contributions will increase. Benefit Payment Risk: Ideally, plans in a sound financial position will have the ratio of annual benefits payments to the Fair Value of Assets to be less than the Expected Rate of Return on Investments assumption (i.e. 6.50%). Theoretically, in this case it can be considered that investment returns will fully cover the annual benefit payments, and therefore, all Employer and Member Contributions made to the Fund will be used to pay for future benefit accruals and pay down the existing Unfunded Liability. To the extent that the ratio of the annual benefit payments to the Fair Value of Assets increases to above the Expected Rate of Return on Investments assumption, the Plan may experience some additional risks, such as the need to keep assets in more liquid investments, inability to pay down Unfunded Liability, and may lead to Plan insolvency. As of the Valuation Date, the West Chicago Police Pension Fund has a ratio of benefit payments to the Fair Value of Assets of 5.62%. In this case, the Plan is currently in a sound financial position and has a reduced amount of Benefit Payment Risk and Cash Flow Risk. It would be expected that adherence to the current Funding Policy would lead to an increasing Percent Funded. West Chicago Police Pension Fund A Page 11 ===== PDF PAGE 24 ===== MANAGEMENT SUMMARY Fund Assets The results in this report are based on the assets held in the Pension Fund. Assets consist of funds held for investment and for benefit payments as of the Actuarial Valuation Date. In addition, assets may be adjusted for other events representing dollars that are reasonably expected to be paid out from the Pension Fund or deposited into the Pension Fund after the Actuarial Valuation Date as well. The current Fund assets are audited. The Fund The Actuarial Value of Assets under the Funding Policy is equal to the Fair Value | Assets Used in of Assets, with unexpected gains and losses smoothed over 5 years. More detail on the Actuarial Value of Assets can be found in the Actuarial Funding Policies section of this report. this Report are Audited. West Chicago Police Pension Fund TA Page 12 ===== PDF PAGE 25 ===== MANAGEMENT SUMMARY a a ES SS Demographic Data Demographic factors can change from year to year within the Pension Fund. Changes in this category include hiring new Members, Members retiring or becoming disabled, inactive Members passing away, and other changes. Demographic changes can cause an actuarial gain (contribution that is less than expected compared to the prior year) or an actuarial loss (contribution that is greater than expected compared to the prior year). Demographic gains and losses occur when the assumptions over the one-year period for Member changes do not meet our long-term expectation. For example, if no Members become disabled during the year, we would expect a liability gain. If more Members become disabled than anticipated during the year, we would expect a liability loss. Generally, we expect short-term fluctuations in demographic experience to create gains or losses of 1%-3% of the Actuarial Accrued Liability in any given year, but to balance out in the long-term. “Demographic Risk” occurs when Plan demographic experience differs significantly from expected. Similar to Longevity Risk discussed previously, additional risk is created when demographic experience differs from the assumed rates of disability, retirement, or termination. Under the chosen assumptions, actuarial gains and/or losses will always occur, as the assumptions will never be exactly realized. However, the magnitude of the gain and/or loss and its influence on the Recommended Contribution largely depends on the size of the Plan. A key Demographic Risk is mortality improvement differing from expected. While the actuarial assumptions reflect small, continuous improvements in mortality experience and these assumptions are refined upon the completion of each actuarial experience study, the risk arises because there is a possibility of a sudden shift in mortality experience. The Plan’s size helps temper contribution fluctuations, but demographic events such as disabilities or unexpected turnover can still influence funding outcomes. Even a 1—-2% increase in the Actuarial Accrued Liability can lead to a $72,000—-$143,000 increase in the Recommended Contribution. Recognizing this level of sensitivity, stakeholders are advised to factor in this potential variability when budgeting for future contributions. In the current report, the key demographic changes were as follows: New Hires: There was | Member of the Fund who was hired during the year. When a Member is admitted to the Pension Fund, the Employer Contribution will increase to reflect the new Member. The increase in the Recommended Contribution in the current year due to the new Member experience is approximately $14,900. Retirement: There was | Member of the Fund who retired during the year. When a Member retires, the Normal Cost will decrease. Any change in the Actuarial Accrued Liability will be considered when West Chicago Police Pension Fund \ Page 13 ===== PDF PAGE 26 ===== MANAGEMENT SUMMARY determining the amount to pay towards Unfunded Liability each year. The increase in the Recommended Contribution in the current year due to the retirement experience is approximately $21,800. Disability: There was 1 Member of the Fund who became disabled during the year. When a Member becomes disabled, the Fund will often experience a decrease in Normal Cost, but an increase in Unfunded Liability. The increase in the Recommended Contribution in the current year due to the disability experience is approximately $15,600. Termination: There was 1 Member of the Fund who terminated employment during the year. The Fund may be obligated to pay a benefit or a refund of Member Contributions to the Members in the future. The decrease in the Recommended Contribution in the current year due to the termination experience is approximately $11,100. Mortality: As inactive Members age and continue receiving benefits, the Fund's liability tends to increase. This year, 41 inactive Members remained in payment status. Certain events, such as divorce or the death of a spouse, can reduce liabilities by eliminating future benefit payments. The increase in the Recommended Contribution in the current year due to the mortality experience is approximately $29,000. Salary Increases: Salary increases were less than anticipated in the current year. This caused a decrease in the Recommended Contribution in the current year of approximately $16,600. Assumption Changes The assumptions were not changed from the prior valuation Funding Policy Changes The Funding Policy was not changed from the prior valuation. Output Smoothing Contributions are determined annually by allocating dollars over a specified period of time. Procedures that are used to allocate contributions over a period of time may include asset smoothing, amortization period, and output smoothing. Each procedure becomes part of the Actuarial Methodology. Output smoothing involves measuring the impact of a specific result on a contribution and recognizing the result. The final contribution should maintain a reasonable relationship to the full Actuarially Determined Contribution. The current results shown throughout the report reflect the full Actuarially Determined Contribution. m West Chicago Police Pension Fund Page 14 ===== PDF PAGE 27 ===== MANAGEMENT SUMMARY ACTUARIAL RECOMMENDED CONTRIBUTION - RECONCILIATION Actuarial Accrued Liability is expected to increase each year for both interest for the year and as active Members earn additional service years towards retirement. Similarly, Actuarial Accrued Liability is expected to decrease when the Fund pays benefits to inactive Members. Contributions are expected to increase as expected pay increases under the Funding Policy for the Fund. Actuarial Recommended Liabilit• Contribution Prior Valuation $ 76,289,218 $ 3,677,257 Expected Changes 2,884,015 110,315 Initial Expected Current Valuation $ 79,173,233 $ 3,787,572 Other increases or decreases in Actuarial Accrued Liability (key changes noted below) will increase or decrease the amount of Unfunded Liability in the Plan. To the extent that Unfunded Liability increases or decreases unexpectedly, the contribution towards Unfunded Liability will also change unexpectedly. Actuarial Recommended Liability Contribution Salary Increases Less than Expected $ (58,806) $ (16,596) Actuarial Experience 1,268,546 74,295 Investment Return Greater than Expected* (51,01 I) Contributions Less than Expected 9,877 Total Increase/(Decrease) $ 1,209,740 $ 16,565 Current Valuation" $ 80,382,973 $ 3,804,137 *Impact on the Recommended Contribution due to investment return is on an Actuarial Value of Assets basis. The Actuarial Experience can be attributable to several factors including, but not limited to, demographic changes and benefit payment experience compared to expectation. Key demographic changes were discussed in the Demographic Data section of this report. "There is a Transition Plan between the Pension Board and the City, as noted in the Actuarial Funding Policies section of this report. The Transition Contribution for the current valuation is $3,804,137. m West Chicago Police Pension Fund Page 15 ===== PDF PAGE 28 ===== VALUATION OF FUND ASSETS Fair Value of Assets Fair Value of Assets (Gain)/Loss Development of the Actuarial Value of Assets Actuarial Value of Assets (Gain)/Loss Historical Asset Performance ===== PDF PAGE 29 ===== VALUATION OF FUND ASSETS FAIR VALUE OF ASSETS Statement of Assets Cash and Cash Equivalents Money Market Pooled Investment Accounts Receivables (Net of Payables) Total Fair Value of Assets Statement of Changes in Assets Total Fair Value of Assets - Prior Valuation Plus - Employer Contributions Plus - Member Contributions Plus - Return on Investments Less - Benefit Payments Less - Refunds & Transfers Less - Other Expenses Prior Valuation $ 13,213 1,400,084 49,778,682 2,900 $ 51, 194,879 Total Fair Value of Assets - Current Valuation Current Valuation $ 10,071 1,258,182 59,570,796 2,554 $ 60,841,603 $51,194,879 3,567,300 520,197 9,066,782 (3,417,343) (16,039) (74,173) $ 60,841,603 The Total Fair Value of Assets has Increased by Approximately $9,646, 700fi0om the Prior Valuation. The Rate of Return on Investments on a Fair Value of Assets Basis for the Fund was Approximately 17.45% Net of Administrative Expense. The Rate of Return on Investments shown above has been determined as a percent of the average of the prior and current Fair Value of Assets on the Statement of Changes in Assets. The Return on Investments is net of Other Expenses, and has been excluded from the Total Fair Value of Assets at the end of the Fiscal Year for this calculation. m West Chicago Police Pension Fund Page 17 ===== PDF PAGE 30 ===== VALUATION OF FUND ASSETS FAIR VALUE OF ASSETS (GAIN)/LOSS Current Year (Gain)/Loss on Fair Value of Assets Total Fair Value of Assets - Prior Valuation $ 51,194,879 Employer and Member Contributions 4,087,497 Benefit Payments and Refunds (3,433,382) The Actual Return Expected Return on Investments 3,348,926 on Investments on a Expected Total Fair Value of Assets - Current Valuation 55,197,920 Fair Value of Actual Total Fair Value of Assets - Current Valuation 60,841,603 Assets Basis was _— Greater than Current Fair Value of Assets (Gain)/Loss $ (5,643,683) Expected for the Current Year. Expected Return on Investments $ 3,348,926 Actual Return on Investments (Net of Expenses) 8,992,609 Current Fair Value of Assets (Gain)/Loss $ (5,643,683 The (Gain)/Loss on the current Fair Value of Assets has been determined based on the Expected Rate of Return on Investments as shown in the Actuarial Assumptions section of this report. West Chicago Police Pension Fund | A Page 18 ===== PDF PAGE 31 ===== VALUATION OF FUND ASSETS DEVELOPMENT OF THE ACTUARIAL VALUE OF ASSETS Total Fair Value of Assets - Current Valuation $ 60,841,603 Adjustment for Prior (Gains)/Losses Full Amount Deferral FYE 12/31/2025 $ (5,643,683) (4,514,946) FYE 12/31/2024 (1,287,266) (772,360) FYE 12/31/2023 (2,711,290) (1,084,516) FYE 12/31/2022 9,726,608 1,636,424 Total Deferred (Gain)/Loss (4,735,398) Initial Actuarial Value of Assets - Current Valuation $ 56,106,205 Less Contributions for the Current Year and Interest - Adjustment for the Corridor - Total Actuarial Value of Assets - Current Valuation $56,106,205 The Actuarial Value of Assets is Equal to the Fair Value of Assets with Unanticipated (Gains)/Losses Recognized Over 5 Years. The Actuarial Value of Assets is 92.22% of the Fair Value of Assets. ACTUARIAL VALUE OF ASSETS (GAIN)/LOSS Total Actuarial Value of Assets - Prior Valuation $ 51,496,367 Plus - Employer Contributions 3,567,300 Plus - Member Contributions 520,197 Plus - Return on Investments 4,013,857 Less - Benefit Payments (3,417,343) Less - Refunds & Transfers (16,039) Less - Other Expenses (74,173) Total Actuarial Value of Assets - Current Valuation $ 56,106,205 The Rate of Returnon Investments on an i Actuarial Valueof | Assets Basis for the Fund was ! Approximately 7.60% Net of Administrative Expense. fae Mery eee es ee The Actuarial Value of Assets incorporates portions of gains and losses over multiple years. West Chicago Police Pension Fund Page 19 ===== PDF PAGE 32 ===== VALUATION OF FUND ASSETS SSS SS a a ee HISTORICAL ASSET PERFORMANCE The chart below shows the historical Rates of Return on Investments for both Fair Value of Assets and Actuarial Value of Assets. Fair Value Actuarial Value of Assets of Assets FYE 12/31/2025 17.45% 7.60% FYE 12/31/2024 9.28% 6.24% FYE 12/31/2023 13.28% 6.77% FYE 12/31/2022 (14.75%) 1.47% FYE 12/31/2021 10.36% 9.90% FYE 12/31/2020 13.68% 9.16% FYE 12/31/2019 17.44% 6.87% FYE 12/31/2018 (4.04%) 4.47% FYE 12/31/2017 11.57% 5.82% FYE 12/31/2016 7.35% 3.92% FYE 12/31/2015 4.50% 1.90% 11-Year Arithmetic Average 7.83% 5.83% 11-Year Geometric Average 7.40% 5.80% The historical Rates of Return on Investments shown above were calculated based on the annual Return on Investments, as a percentage of the average value of the assets for the year. The historical Rates of Return on Investments shown above may not reflect the current investment allocation of the Pension Fund. For purposes of determining the average value of assets for the year, the ending Fair Value of Assets has been adjusted to net out to the portion related to the Return on Investments themselves. All other cash flows are included. For purposes of determining the annual Return on Investments we have adjusted the figures shown on the preceding pages. The figures shown on the preceding pages are net of Investment Expenses. We have made an additional adjustment to net out Administrative Expenses. Netting out Administrative Expenses allows us to capture returns for the year that can be used to make benefit payments as part of the ongoing actuarial process. ; West Chicago Police Pension Fund LA ™ ° ===== PDF PAGE 33 ===== VALUATION OF FUND ASSETS The adjustments we made are for actuarial reporting purposes only. By netting out Administrative Expenses and capturing Return on Investments that are available to pay benefits, it provides us a comparison to the Expected Rate of Return on Investments, but does not provide a figure that would be consistent with the rates of return that are determined by other parties. Therefore, this calculated Return on Investments should not be used to analyze investment performance of the Fund or the performance of the investment professionals. m West Chicago Police Pension Fund Page 21 ===== PDF PAGE 34 ===== VALUATION OF FUND ASSETS Expected Rate of Return on Investments Assumption The Expected Rate of Return on Investments for this valuation is 6.50%. Lauterbach & Amen, LLP does not provide investment advice. We look at a variety of factors when reviewing the Expected Rate of Return on Investments assumption selected by the client. These factors include: historical Rates of Return on Investments, capital market projections performed by the Consolidated Board’s investment advisors, the Consolidated Board’s investment policy, capital market forward-looking benchmark expected returns by independent investment companies, rates used by comparable pension systems, and other factors identified in the Actuarial Standards of Practice. Generally speaking, the ideal assumption for Expected Rate of Return on Investments is one that has a 50% chance of being met over the long-term. Recently, we have observed the following factors that impact Expected Rate of Return on Investments: e Volatility in the market has been high which drags down long-term geometric returns. e Similar pension systems are looking to reduce future expectations. We generally see about 95% of similar pension systems using an Expected Rate of Return on Investments that is between 6.25% and 7.50%. e We have reviewed studies conducted by Firms who gather information from multiple investment advisors who provide models and opinions on capital market returns. Those studies help guide us to see if the assumption is expected to have a 50% chance of being met over the long-term. Plans are generally aiming towards 40" to 60" percentile returns, which can help define a range of reasonableness. Specific information regarding the 40" to 60" percentile returns was not available, so we reviewed the 25" to 75" percentile returns. e When developing the assumption for the Expected Rate of Return on Investments, consideration should be given to the composition of the Plan’s assets. In particular, the proportion of assets held in invested vehicles versus balances maintained as locally held cash can materially influence the overall return expectation. For plans that maintain a substantial level of locally held cash - typically earning minimal or short-term interest rates - a lower Expected Rate of Return on Investments may be warranted to appropriately reflect the reduced earnings potential of those assets. West Chicago Police Pension Fund ===== PDF PAGE 35 ===== VALUATION OF FUND ASSETS If actual returns going forward come in less than expected, the pension system risks deferring contributions to the future that should be made today and creating additional contribution volatility. Below is a chart detailing the impact on the Recommended Contribution by decreasing or increasing the Expected Rate of Return on Investments by 25 basis points: 0.25% Decrease (6.25%) Recommended Contribution $4,096,344 Current Expected Rate of Return on Investments (6.50%) $3,804,137 0.25% Increase (6.75%) $3,522,614 Currently, the client has selected an Expected Rate of Return assumption that falls within a reasonable range. We recommend the client review the Expected Rate of Return on Investments annually to ensure the selected rate remains within a reasonable range as market conditions change year-to-year. "Investment Risk" is the potential that the actual Return on Investments will be different from what is expected. The selected Expected Rate of Return on Investments assumption is chosen to be a long-term assumption, producing a return that, on average, would produce a stable rate of return over a long-term horizon. Actual investment returns in the short-term may deviate from this long-term assumption due to current market conditions. Furthermore, establishing the Expected Rate of Return on Investments assumption may be dependent on the Illinois State Statutes pertaining to the limitations on types of investments Plan Sponsors may use. If the actual annual rates ofreturn are less than the Expected Rate of Return on Investments, actuarial losses will be produced, thus increasing the Plan's Unfunded Liability and, subsequently, future Recommended Contributions. "Asset/Liability Mismatch" risk is a similar concept as Investment Risk, as it relates to setting the Expected Rate of Return on Investments assumption compared to the actual Return on Investments achieved. The Interest Rate used to discount future Plan liabilities is set equal to the Expected Rate of Return on Investments. It is expected that the selected Interest Rate be a rate that is reasonably expected to be achieved over the long-term. To the extent that the selected Interest Rate to value Plan liabilities is unreasonable, or significantly different than the actual Return on Investments earned over an extended period of time, additional Interest Rate risk is created. For example, determining Plan liabilities at an Interest Rate higher than what is expected to be achieved through investment returns results in Unfunded Liability that is not a true representation of the Plan's condition and Percent Funded. As a result, the Actuarial Accrued Liability determined is an amount smaller than the liability that would be produced with an Interest Rate more indicative of future Expected Rate of Return on Investments. Therefore, the Recommended Contributions under the established Funding Policy may not be sufficient to appropriately meet the true pension obligations. [fl West Chicago Police Pension Fund Page 23 ===== PDF PAGE 36 ===== RECOMMENDED CONTRIBUTION DETAIL Actuarial Accrued Liability Funded Status Development of the Employer Normal Cost Normal Cost as a Percentage of Expected Payroll Recommended Contribution Breakdown Schedule of Amortization — New Unfunded Actuarial Accrued Liability Schedule of Amortization — Total Unfunded Actuarial Accrued Liability Actuarial Methods — Recommended Contribution ===== PDF PAGE 37 ===== RECOMMENDED CONTRIBUTION DETAIL ACTUARIAL ACCRUED LIABILITY Prior Current Valuation Valuation Active Members $24,197,511 24,579,772 The Total Actuarial , Accrued Liability Inactive Members has Increased hb Terminated Members 1,550,520 1,646,256 j y Retired Members 44,150,230 46,612,976 Approximately Disabled Members 3,673,657 4,929,352 $4,093,800 from the Other Beneficiaries 2,717,300 2,614,617 Prior Valuation. Total Inactive Members 52.091,707 $5,803,201 = Total Actuarial Accrued Liability $ 76,289,218 80,382,973 FUNDED STATUS Prior Current Valuation Valuation Total Actuarial Accrued Liability $ 76,289,218 80,382,973 The Percent Funded |! Total Actuarial Value of Assets 51,496,367 56,106,205 as of the Actuarial | eT —_ Valuation Dateis | Actuari iabili é af nfunded Actuarial Accrued Liability $ 24,792,851 24,276,768 Subject to Volatility H Total Fair Value of Assets $ 51,194,879 60,841,603 on Assets and | ; Sif Liability in the } ercent unde — Short-Term. H Actuarial Value of Assets 67.50% 69.80% SSS Fair Value of Assets 67.11% 75.69% West Chicago Police Pension Fund Page 25 ===== PDF PAGE 38 ===== RECOMMENDED CONTRIBUTION DETAIL = SSS SS SE EE eS eS Se DEVELOPMENT OF THE EMPLOYER NORMAL COST Prior Current Valuation Valuation Ata l00% Total Normal Cost $ 1,390,965 $1,381,251 Funding Level, the Normal Cost Estimated Member Contributions (521,493) (522,130) Co ntri b ution is Employer Normal Cost $ 869,472 $ 859,121 Still Required. NORMAL COST AS A PERCENTAGE OF EXPECTED PAYROLL Prior Current Valuation Valuation Expected Payroll $ 5,341,216 $5,347,747 Ideally, the Employer Member Normal Cost Rate 9.910% 9.910% Normal Cost Employer Normal Cost Rate 16.13% 15.92% Rate will Remain Stable. Total Normal Cost Rate 26.04% 25.83% RECOMMENDED CONTRIBUTION BREAKDOWN Prior Current Valuation Valuation The Employer Normal Cost* $ 925,988 $ 914,964 R econ ended Contribution has Amortization of Unfunded Accrued Incr eased by Liability/(Surplus) 2,751,269 2,889,173 z. 4 5% from t he Prior Valuation. Recommended Contribution’ $ 3,677,257 $ 3,804,137 *Employer Normal Cost Contribution includes interest through the end of the Fiscal Year. “There is a Transition Plan between the Pension Board and the City, as noted in the Actuarial Funding Policies section of this report. The Transition Contribution for the current valuation is $3,804,137 West Chicago Police Pension Fund LA “ ° ===== PDF PAGE 39 ===== RECOMMENDED CONTRIBUTION DETAIL SCHEDULE OF AMORTIZATION — NEW UNFUNDED ACTUARIAL ACCRUED LIABILITY Below is the schedule of remaining amortization balances for the new Unfunded Liability incurred in the current year. Initial Date Current Years Unfunded Liability Base Balance Established Balance Remaining Payment Investment (Gain)/Loss $ (574,562) 12/31/2025 $ (574,562) 15 $ (51,011) Actuarial (Gain)/Loss 1,326,292 12/31/2025 1,326,292 15 117,751 Contribution Experience $ (128,077) 12/31/2025 $ (128,077) 15 $ (11,371) Total g 623,653 § 623,653 55,369 The Actuarial (Gain)/Loss can be attributable to several factors including, but not limited to, demographic changes, Employer Contribution timing, Member Contribution experience, benefit payment experience, and salary increase experience compared to expectation. West Chicago Police Pension Fund A Page 27 ===== PDF PAGE 40 ===== RECOMMENDED CONTRIBUTION DETAIL SCHEDULE OF AMORTIZATION — TOTAL UNFUNDED ACTUARIAL ACCRUED LIABILITY Below is the schedule of remaining amortization balances for the Unfunded Liability incurred in the current and prior years. Initial Date Current Years Unfunded Liability Base Balance Established Balance Remaining Payment FYE 12/31/2025 $ 623,653 12/31/2025 $ 623,653 15 $ 55,369 FYE 12/31/2024 884,326 12/31/2024 863,293 14 80,868 FYE 12/31/2023 1,314,142 12/31/2023 1,246,103 13 123,777 FYE 12/31/2022 3,607,119 12/31/2022 3,302,930 12 349,944 FYE 12/31/2021 (3,831,319) 12/31/2021 (3,364,562) 11 (382,846) FYE 12/31/2020 (115,359) — 12/31/2020 (96,358) 10 (11,873) FYE 12/31/2019 2,054,496 12/31/2019 1,682,686 10 207,329 FYE 12/31/2018 622,428 12/31/2018 503,172 10 61,997 FYE 12/31/2017 $24,375,431 12/31/2017 _$ 19,515,851 10 $ 2,404,608 Total $29,534,917 4,276.7 g 2,889,173 For additional details regarding the Unfunded Liability Base established each year, please refer to the Actuarial Funding Report for the corresponding year. The equivalent single amortization period based on the layered amortization of Unfunded Liability is 10.42 years for the current valuation. West Chicago Police Pension Fund ===== PDF PAGE 41 ===== RECOMMENDED CONTRIBUTION DETAIL ACTUARIAL METHODS - RECOMMENDED CONTRIBUTION Actuarial Valuation Date January 1, 2026 Data Collection Date December 31, 2025 Actuarial Cost Method Entry Age Normal (Level% Pay) Amo1tization Method Level% Pay (Closed) Amortization Target Layered Targeting 100% Funded - See Previous Page Asset Valuation Method 5-Year Smoothed Fair Value The above methods constitute a sound Actuarially Determined Contribution under the parameters of Actuarial Standards of Practice. The contributions and benefit values of the Pension Fund are calculated by applying actuarial assumptions to the benefit provisions and demographic data furnished, using the Actuarial Cost Method described. The Actuarial Cost and Amortization Methods allocate the projected obligations of the Plan over the working lifetimes of the Plan Members. The Recommended Contribution amount shown in this report is based on the methods summarized above. The Actuarial Funding Policies section of this report includes a more detailed description of the Actuarial Funding Methods being used. The Actuarial Funding Methods are meant to provide a systematic process for determining contributions on an annual basis. The methods do not impact the expectation of future benefit payments. The methods only impact the way contributions are made towards future benefit payments. Different Actuarial Funding Methods may achieve funding goals with differing levels of success. Certain methods are more efficient and more stable on an annual basis. In the current valuation, the Plan Sponsor has elected to use a 10% corridor in the determination of the Actuarial Value of Assets for both the Recommended and Alternative Contributions. In the event that the Actuarial Value of Assets exceeds 110% of the Fair Value of Assets or falls below 90% of the Fair Value of Assets, the excess gains or losses will be recognized immediately. m West Chicago Police Pension Fund Page 29 ===== PDF PAGE 42 ===== ALTERNATIVE CONTRIBUTION Alternative Contribution Funded Status — Alternative Contribution Actuarial Methods — Alternative Contribution ===== PDF PAGE 43 ===== ALTERNATIVE CONTRIBUTION ALTERNATIVE CONTRIBUTION Prior Valuation Alternative Contribution $2,326,811 Expected Payroll $5,341,216 Alternative Contribution as a 43.56% Percent of Expected Payroll FUNDED STATUS -ALTERNATIVE CONTRIBUTION Prior Valuation Norrnal Cost $1,242,645 Fair Value of Assets $51,194,879 Actuarial Value of Assets $51,496,367 Actuarial Accrued Liability $77,711,403 Unfunded Actuarial Accrued Liability/(Surplus) $26,215,036 Percent Funded Actuarial Value of Assets 66.27% Fair Value of Assets 65.88% m Current Valuation $2,331,254 $5,347,747 43.59% Current Valuation $1,253,534 $60,841,603 $56, I 06,205 $81,767,243 $25,661,038 68.62% 74.41% West Chicago Police Pension Fund Page 31 ===== PDF PAGE 44 ===== ALTERNATIVE CONTRIBUTION The Alternative Contribution is based on Actuarial Funding Methods and funding parameters outlined in the Illinois State Statutes for pension funding. The resulting contribution is lower than the Recommended Contribution for the current year. The Alternative Contribution amount is not recommended because it represents only a deferral of contributions when compared to the Recommended Contribution method. Actuarial Funding Methods for pensions are best applied to provide a balance between the long-term goals of a variety of stakeholders: 1. Members — the Members are interested in benefit security and having the funds available to pay benefits when retired 2. Employers — cost control and cost stability over the long-term 3. Taxpayers — paying for the services they are receiving from active Members The Alternative Contribution methods are not intended to provide a better system in any of the above categories long-term. The parameters are not recommended for a long-term funding strategy. The funding methods and parameters put into place in the Illinois State Statutes in 2011 were intended to provide short-term budget relief for Employer Contributions. An Employer using the parameters outlined in the Illinois State Statutes for current funding should view the contributions as short-term relief. Our recommendation in this situation is for a Pension Fund and an Employer to work towards a long-term funding strategy that better achieves the long-term funding goals, over a period that does not exceed 3-5 years. The Securities and Exchange Commission in 2013 used the phrase “Statutory Underfunding” to describe situations where contributions appear to be more manageable in the short-term, but set up future Recommended Contributions that are less likely to be manageable. West Chicago Police Pension Fund LA “ * ===== PDF PAGE 45 ===== ALTERNATIVE CONTRIBUTION ACTUARIAL METHODS — ALTERNATIVE CONTRIBUTION Actuarial Valuation Date January 1, 2026 Data Collection Date December 31, 2025 Actuarial Cost Method Projected Unit Credit Amortization Method Level % Pay (Closed) Amortization Target 90% Funded Over 15 Years Asset Valuation Method 5-Year Smoothed Fair Value The contribution and benefit values of the Pension Fund are calculated by applying actuarial assumptions to the benefit provisions and demographic data furnished, using the Actuarial Cost Method described. The Actuarial Cost and Amortization methods allocate the projected obligations of the Plan over the working lifetimes of the Plan Members. The Actuarial Funding Methods are meant to provide a systematic process for determining contributions on an annual basis. The methods do not impact the expectation of future benefit payments. The methods only impact the way contributions are made towards future benefit payments. Different Actuarial Funding Methods may achieve funding goals with differing levels of success. Certain methods are more efficient and more stable on an annual basis. The guidelines in the Illinois State Statutes for pension funding are silent on the use of a corridor on the Fair Value of Assets in determination of the Actuarial Value of Assets. In the current valuation, the Plan Sponsor has elected to use a 10% corridor in the determination of the Actuarial Value of Assets for both the Alternative Contribution and the Recommended Contribution. In the event that the Actuarial Value of Assets exceeds 110% of the Fair Value of Assets or falls below 90% of the Fair Value of Assets, the excess gains or losses will be recognized immediately. West Chicago Police Pension Fund | A Page 33 ===== PDF PAGE 46 ===== ACTUARIAL VALUATION DATA Active Members Inactive Members Summary of Monthly Benefit Payments Age and Service Distribution ===== PDF PAGE 47 ===== ACTUARIAL VALUATION DATA ACTIVE MEMBERS Prior Valuation Tier I 20 Tier II 26 Total Active Members 46 Total Payroll $ 5,262,282 INACTIVE MEMBERS Prior Valuation Terminated Members 16 Retired Members 29 Disabled Members 5 Other Beneficiaries 7 Total Inactive Members 57 SUMMARY OF MONTHLY BENEFIT PAYMENTS Prior Valuation Retired Members $ 222,154 Disabled Members 15,513 Other Beneficiaries 29,443 Total Inactive Members $ 267,110 m Current Valuation 18 26 44 $ 5,268,716 $ $ Current Valuation 16 30 7 59 Current Valuation 237,884 20,656 29,443 287,983 West Chicago Police Pension Fund Page 35 ===== PDF PAGE 48 ===== ACTUARIAL VALUATION DATA = Se a a ee AGE AND SERVICE DISTRIBUTION 1/1/2026 Age and Service Distribution - Tier 1[Tier 2 Active Members Service Under 1 1 to 4 5 to 9 10 to 14 15 to 19 20 to 24 25 to 29 30 to 34 35 to 39 40 & up Total Age Under 25 25 to 29 03 0/3 30 to 34 Ol 08 06 — Oji O|11 35 to 39 03 02 Of 016 40 to 44 02 «14 310 416 45 to 49 ee ee a ee a a i? 50 to 54 20 | 310 510 55 to 59 i} 0 10 | 2/0 60 to 64 | 65 to 69 70 & up ee ee ee eee Total Ol 09» -Ol0s‘16 8|0 510 4\0 18|26 West Chicago Police Pension Fund TA _ ° ===== PDF PAGE 49 ===== ACTUARIAL FUNDING POLICIES Actuarial Cost Method Financing Unfunded Actuarial Accrued Liability Transition Plan Actuarial Value of Assets ===== PDF PAGE 50 ===== ACTUARIAL FUNDING POLICIES ACTUARIAL COST METHOD The Actuarial Cost Method allocates the projected obligations of the Plan over the working lifetimes of the Plan Members. In accordance with the Pension Fund’s Funding Policy, the Actuarial Cost Method for the Recommended Contribution basis is Entry Age Normal (Level Percent of Pay). The Entry Age Normal Cost Method is a method under which the Actuarial Present Value of the projected benefits of each individual included in an Actuarial Valuation is allocated on a level basis over the earnings or service of the individual between entry age and assumed exit age. The portion of this Actuarial Present Value allocated to a valuation year is called Normal Cost. The portion of the Actuarial Present Value not provided at an Actuarial Valuation Date by the Actuarial Present Value of future Normal Costs is called the Actuarial Accrued Liability. The Entry Age Normal method attempts to create a level cost pattern. In contrast to other Actuarial Cost Methods which inherently lead to uneven or less predictable cost patterns, the Entry Age Normal method is generally understood to be less risky in terms of contribution stability from year to year. The Conference of Consulting Actuaries Public Plans Community produced a “white paper” detailing Funding Policy model practices for public sector pension plans. Under the Level Cost Actuarial Methodology (“LCAM”), one of the principal elements to a Funding Policy is the Actuarial Cost Method. When deciding which Actuarial Cost Method to use, several objectives may be considered, such as the following: e Each Member’s benefit should be funded under a reasonable allocation method by the expected retirement date e Pay-related benefit costs should reflect anticipated pay at retirement e The expected cost of each year of service (i.e. Normal Cost) for each active Member should be reasonably related to the expected cost of that Member’s benefit e The Member’s Normal Cost should emerge as a level percent of Member compensation e No gains or losses should occur if all assumptions are met. Following these criteria, the use of the Entry Age Normal Cost Method (Level Percent of Pay) is a model practice. FINANCING UNFUNDED ACTUARIAL ACCRUED LIABILITY The Unfunded Actuarial Accrued Liability may be amortized over a period either in level dollar amounts or as a level percentage of payroll. When amortizing the Unfunded Actuarial Accrued Liability as a level percentage of payroll, additional risk is incurred since the amortization payments in the early years of the payment period may not be large enough to cover the interest accrued on the existing Unfunded Liability. As a result, the Unfunded Liability West Chicago Police Pension Fund TA ms . ===== PDF PAGE 51 ===== ACTUARIAL FUNDING POLICIES may increase initially, before the amortization payments grow large enough to cover all interest accruals. Generally speaking, the Plan Sponsor will be required to contribute a larger total contribution amount over the course of the funding period under a level percentage of payroll basis as compared to a level dollar payroll schedule. The Government Finance Officers Association notes that best practices in public pension finance include utilizing amortization periods that do not exceed 20 years. Longer amortization periods elevate the risk of failing to reduce any Unfunded Liability. For example, when the amortization payment in full only covers interest on the Unfunded Liability, but does not reduce the existing Unfunded Liability, the required contribution will increase in future years. A second principal element under the Level Cost Actuarial Methodology described above is to establish an Amortization Policy that determines the length of time and the structure of the increase or decrease in contributions required to systematically fund the Unfunded Actuarial Accrued Liability. When deciding on the Amortization Policy, several objectives may be considered, such as the following: e Variations in the source of liability changes (i.e. gains or losses, Plan changes, assumption changes) should be funded over periods consistent with an appropriate balance between the policy objectives of demographic matching and volatility management e The cost changes in Unfunded Actuarial Accrued Liability should emerge as a level percentage of Member compensation The LCAM model practices for the Amortization Policy include the following: Layered fixed period amortization by source Level percent of pay amortization An amortization period ranging from 15-20 years for experience gains or losses An amortization period of 15-25 years for assumption changes In accordance with the Pension Fund’s Funding Policy for the Recommended Contribution, the Unfunded Actuarial Accrued Liability is amortized by level percent of payroll contributions to a 100% funding target over a layered amortization period of 15 years. See the Actuarial Methods — Recommended Contribution section of this report for more detail. The equivalent single amortization period based on the layered amortization of Unfunded Liability is 10.42 years for the current valuation. We believe that the amortization period is appropriate for the purpose of this valuation. West Chicago Police Pension Fund ===== PDF PAGE 52 ===== ACTUARIAL FUNDING POLICIES TRANSITION PLAN Starting with the January 1, 2022 Actuarial Valuation, the Pension Board and the City have agreed to a five-year transitional funding period. During the transition period, the payment towards the new Unfunded Liability related to assumption changes as of the January 1, 2022 Actuarial Valuation is being transitioned in over five years. The first four years of payments will be a phase-in (i.e. 1/5, 2/5) of the full payment that will be paid starting in year five. The current results shown throughout the report reflect the output smoothing parameters described in the Output Smoothing section of this report. The client has elected to make this change to the Funding Policy to smooth out volatility of the contribution. We believe the contribution maintains a reasonable relationship to the Actuarially Determined Contribution. All future volatility will be included in future contributions. West Chicago Police Pension Fund LA “ . ===== PDF PAGE 53 ===== ACTUARIAL FUNDING POLICIES ACTUARIAL VALUE OF ASSETS The Pension Fund is an ongoing plan. The Employer wishes to smooth the effect of volatility in the Fair Value of Assets on the annual contribution. Therefore, the Actuarial Value of Assets is equal to the Fair Value of Assets with unanticipated gains/losses recognized over a five-year period. The Asset Valuation Method is intended to create an Actuarial Value of Assets that remains reasonable in relation to the Fair Value of Assets over time. The method produces results that can fall either above or below the Fair Value of Assets. The period of recognition is short. It is intended that the period of recognition is short enough to keep the Actuarial Value of Assets within a decent range of the Fair Value of Assets. In the event that the Actuarial Value of Assets exceeds or falls below a I 0% corridor of the Fair Value of Assets, the additional gain or loss will be recognized immediately. m West Chicago Police Pension Fund Page 41 ===== PDF PAGE 54 ===== ACTUARIAL ASSUMPTIONS Nature of Actuarial Calculations Selection of Actuarial Assumptions Actuarial Assumptions in the Valuation Process Assessment of Risk Exposures Limitations of Risk Analysis Assessment and Use of Actuarial Models Actuarial Assumptions Utilized ===== PDF PAGE 55 ===== ACTUARIAL ASSUMPTIONS NATURE OF ACTUARIAL CALCULATIONS The results documented in this report are estimates based on data that may be imperfect and on assumptions about future events. Certain Plan Provisions may be approximated or deemed immaterial, and, therefore, are not valued. Assumptions may be made about demographic data or other factors. Reasonable efforts were made in this valuation to ensure that significant items in the context of the Actuarial Accrued Liability or costs are treated appropriately, and not excluded or included inappropriately. Actual future experience will differ from the assumptions used in the calculations. As these differences arise, the expense for accounting purposes will be adjusted in future valuations to reflect such actual experience. A range of results different from those presented in this report could be considered reasonable. The numbers are not rounded, but this is for convenience only and should not imply precision which is not inherent in actuarial calculations. SELECTION OF ACTUARIAL ASSUMPTIONS Actuaries and other service providers provide guidance to their clients in the selection of assumptions used in the Actuarial Valuation based on their industry-specific training and experience. The Actuaries' expertise is used in the determination of demographic assumptions as it relates to future expectations of Plan demographic activity, such as mortality, termination, and retirement rates. The selection of economic assumptions, such as Expected Rate of Return on Investments or the assumed inflation rate, is more subjective. Investment advisors and other services providers utilize their expertise and knowledge of capital markets to model future expectations. Some assumptions may have an influence on other assumptions. The role of the Actuary in the selection of the economic assumptions is to review available market information including historical economic information and forward-looking capital market projections from investment professionals and to assess whether or not sufficient backup exists to deem the assumption reasonable. The selection of economic assumptions is the responsibility of the client. For example, the inflation rate (an economic assumption) may directly correlate to the active member salary increase assumption (a demographic assumption). Once all demographic and economic assumptions have been determined, the Actuary will create various sets of assumptions which take into account the proposed assumptions individually and in the aggregate. The client will then make the final decision of which assumption set to use. m West Chicago Police Pension Fund Page 43 ===== PDF PAGE 56 ===== ACTUARIAL ASSUMPTIONS ACTUARIAL ASSUMPTIONS IN THE VALUATION PROCESS The contributions and benefit values of the Pension Fund are calculated by applying actuarial assumptions to the benefit provisions and demographic data furnished, using the Actuarial Cost Method described in the Actuarial Funding Policies section of this report. The principal areas of financial risk which require assumptions about future experience are: = Expected Rate of Return on Investments = Patterns of Pay Increases for Members = Rates of Mortality Among Active and Inactive Members = Rates of Termination Among Active Members = Rates of Disability Among Active Members = Age Patterns of Actual Retirements Actual experience of the Pension Fund will not coincide exactly with assumed experience. Each valuation provides a complete recalculation of assumed future experience and takes into account all past differences between assumed and actual experience. The result is a continual series of adjustments to the computed Recommended Contribution. Details behind the selection of the actuarial assumptions can be found in the Actuarial Assumption Summary document provided to the client upon request. The client has reviewed and approved the assumptions as a reasonable expectation of the future anticipated experience under the Plan. West Chicago Police Pension Fund TA “ . ===== PDF PAGE 57 ===== ACTUARIAL ASSUMPTIONS ASSESSMENT OF RISK EXPOSURES From time to time it becomes appropriate to modify one or more of the assumptions, to reflect experience trends (but not random year-to-year fluctuations). In addition, Actuarial Standards of Practice require that the Actuary minimally perform a qualitative assessment of key financial and demographic risks as part of the risk assessment process with each annual Actuarial Valuation. The risk assessments we perform include, but are not limited to, the following: • Periodic demographic experience studies every 3 to 5 years to confirm the ongoing appropriateness of actuarial assumptions • Highlight the impact of demographic experience over the past year, as well as other sources of change and volatility in the Actuarial Recommended Contribution -Reconciliation section of this report • Detail year-over-year changes in contribution levels, assets, liabilities, and Funded Status in the Recommended Contribution and Funded Status sections in the Management Summary section of this report • Review any material changes in the demographic data as summarized in the Actuarial Valuation Data section of this report • Provide and discuss the Actuarial Assumption Summary document highlighting the rationale for each key assumption chosen by the client • Identify potential Cash Flow Risk by highlighting expected benefit payments over the next 5-year and 10-year periods in the Asset Growth section in the Management Summary section of this report • Describe the impact of any assumption, method, or policy change in the Management Summary section of this report • Utilize supplemental information, such as the GASB Discount Rate sensitivity disclosures to understand, for example, what impact an alternative Expected Rate of Return on Investments assumption might have on the estimation of Actuarial Accrued Liability and Funded Status • Utilize supplemental information, such as the GASB solvency test, to better understand the Cash Flow Risk and long-term sustainability of the Plan LIMIT A TIO NS OF RISK ANALYSIS Since future experience may never be precisely as assumed, the process of selecting funding methods and actuarial assumptions may inherently create risk and volatility of results. A more detailed evaluation of the above risk exposures is beyond the scope and nature of the annual Actuarial Valuation process. For example, scenario tests, sensitivity tests, stress tests, and/or stochastic modeling for multi-year projections to assess the impact of alternative assumptions and methods, or modeling future experience different from the assumptions in these results, are not included in this Actuarial Valuation. The West Chicago Police Pension Fund and/or the City of West Chicago, Illinois should contact the Actuary if they desire a more detailed assessment of any of these forward-looking risk exposures. m West Chicago Police Pension Fund Page 45 ===== PDF PAGE 58 ===== CITY OF WEST CHICAGO FINANCE COMMITTEE AGENDA ITEM SUMMARY ITEM TITLE: Annual Review of Accounts Receivable AGENDA ITEM NUMBER: 5C COMMITTEE DATE: November 2, 2026 COUNCIL AGENDA DATE: November 16, 2026 PREPARED BY: Katrina Hanna, Finance Director APPROVED BY: SIGNATURE__________________________ SIGNATURE__________________________ Annual Review of Accounts Receivable and the Importance of Write-Offs An annual review of outstanding accounts receivable is an important component of the City's financial management practices. This process allows staff to evaluate amounts owed to the City, assess the likelihood of collection, and ensure that financial records accurately reflect revenues that can reasonably be expected to be received. Over time, certain receivables may become increasingly difficult or impractical to collect due to the age of the debt, unsuccessful collection efforts, insufficient documentation, or other circumstances. While the City has a responsibility to pursue amounts owed, it must also recognize when continued collection efforts are unlikely to be successful or when the cost of collection may exceed the amount that could reasonably be recovered. Writing off uncollectible receivables is not an indication that the City is disregarding its responsibility to collect outstanding debts. Rather, it is a prudent financial management practice that acknowledges the difference between amounts billed and amounts realistically expected to be collected. Maintaining receivables that are unlikely to be collected can overstate the City's financial assets and present an inaccurate picture of its financial position. An annual review and appropriate write-offs provide several benefits: • Financial Accuracy: Ensures that the City's financial statements reflect a realistic assessment of outstanding receivables and their collectability. • Fiscal Accountability: Demonstrates responsible oversight of public funds by regularly evaluating outstanding balances and documenting collection efforts. • Operational Efficiency: Allows staff to focus collection resources on accounts with a reasonable likelihood of recovery rather than continuing efforts on accounts that may no longer be collectible. • Transparency: Provides the City Council with an understanding of outstanding obligations, collection challenges, and the financial impact of uncollectible accounts. • Internal Controls: Establishes a consistent process for reviewing aged balances, identifying collection concerns, and determining when adjustments are appropriate. It is also important to distinguish between an accounting write-off and forgiveness of a debt. A write-off removes an amount from the City's recorded receivables when collection is no longer reasonably anticipated; it does not necessarily eliminate the underlying legal obligation to pay. Depending on applicable laws and City policies, collection efforts may continue or resume if circumstances change. ===== PDF PAGE 59 ===== CITY OF WEST CHICAGO Steps the City takes to collect outstanding receivables: • Generate invoice clearly outlining payment due date o Mail past due notice o File lien (if applicable), many liens expire after 7 years and need to be refiled ▪ Utility bills ▪ Certain MOJ’s o Send invoice to collections ▪ Misc. fines and receivables ▪ False alarm fees Receivables recommended for Write-off Staff evaluated outstanding receivables from 2009-2022, and identified $43,219.18 in balances recommended for write-off based on their age, collection history, and likelihood of recovery. Accounts with active liens have been excluded from the recommendation. Supporting account-level detail is attached. Any amounts with active liens are not being recommended for write-off. False Alarm Fees $10,300.00 Lot Cutting Fees 9,113.25 Recording & General Misc Fees 20,912.04 General Reimbursement 1,879.68 Damaged Property 340.00 Engineering Fees 1,179.28 Employee Reimbursement 844.43 Scavenger License 2,475.00 $47,043.68 The FY2026 Budget is projected to generate sufficient surplus to absorb the proposed write-offs while maintaining the City’s 35% General Fund reserve policy and planned transfers to the Community Park and Downtown Revitalization Funds. ACTIONS PROPOSED: Recommend City Council approval of the write-off of $47,043.68 in aged accounts receivable, while continuing established collection practices and preserving legally enforceable collection rights where applicable. COMMITTEE RECOMMENDATION: ===== PDF PAGE 60 ===== City of West Chicago Write Off Summary Total Write Off - $47,043.68 Proposed GL Account Projected FY 26 Write Off Amount Ending Balance False Alarm Fees 0100-345500 $17,550.00 $10,300.00 $7,250.00 Lot Cutting Fees 0100-333000 $2,000.00 $9,113.25 -$7,113.25 Recording Fees & General Misc (Late Fees) 0100-389000 $181,500.00 $20,912.04 $342,087.96 General Reimbursement 0100-386000 $269,620.00 $1,879.68 $267,740.32 Damaged Property* 0100-382000 $0.00 $340.00 -$340.00 Engineering Fees 0100-362000 $350,000.00 $1,179.28 $1,179.28 Employee Reimbursment 0100-386100 $291,500.00 $844.43 $290,655.57 Scavanger License* 0100-349000 $0.00 $2,475.00 -$2,475.00 $1,112,170.00 $47,043.68 $898,984.88 * Denotes No Longer a Budgeted Item ===== PDF PAGE 61 ===== City of West Chicago False Alarms Fees for Write off 0100-345500 $17,550.00 $10,300.00 $7,250.00 Year Invoice Number Customer # Amount 2009 QAB0000835 0000002744 $400.00 2010 QAB0000860 0000002837 $200.00 2010 QAB0000866 0000002724 $400.00 2010 QAB0000867 0000002841 $200.00 2010 QAB0000915 0000002744 $400.00 2010 QAB0000931 0000002883 $100.00 2018 ALRM000026 0000003648 $200.00 2018 ALRM000035 0000003667 $100.00 2018 ALRM000037 0000003648 $200.00 2018 ALRM000048 0000003667 $200.00 2018 ALRM000054 0000003648 $300.00 2018 ALRM000113 0000003667 $300.00 2019 ALRM000149 0000003667 $100.00 2019 ALRM000181 0000003783 $200.00 2019 ALRM000196 0000003797 $100.00 2019 ALRM000218 0000003817 $100.00 2019 ALRM000255 0000003817 $100.00 2020 ALRM000269 0000003794 $200.00 2020 ALRM000277 0000003794 $100.00 2020 ALRM000279 0000003794 $400.00 2020 ALRM000287 0000003885 $100.00 2020 ALRM000302 0000002728 $100.00 2020 ALRM000328 0000002837 $100.00 2020 ALRM000333 0000001825 $400.00 2020 ALRM000337 0000003885 $100.00 2021 ALRM000350 0000003935 $100.00 2021 ALRM000364 0000003944 $400.00 2021 ALRM000367 0000003946 $100.00 2021 ALRM000369 0000003935 $200.00 2021 ALRM000373 0000000686 $100.00 2021 ALRM000374 0000003935 $100.00 2021 ALRM000377 0000001900 $400.00 2021 ALRM000382 0000002723 $100.00 2021 ALRM000394 0000003973 $200.00 2021 ALRM000397 0000000509 $100.00 2021 ALRM000409 0000003972 $100.00 2021 ALRM000417 0000003931 $100.00 2021 ALRM000418 0000004011 $100.00 2021 ALRM000430 0000004011 $100.00 2021 ALRM000433 0000000158 $100.00 Projected 2026 Balance Write Off Balance Ending GL Balance ===== PDF PAGE 62 ===== 2021 ALRM000434 0000004019 $200.00 2021 ALRM000436 0000003753 $200.00 2022 ALRM000441 0000002723 $200.00 2022 ALRM000443 0000003634 $100.00 2022 ALRM000448 0000003931 $100.00 2022 ALRM000457 0000004055 $300.00 2022 ALRM000458 0000003931 $200.00 2022 ALRM000460 0000004037 $100.00 2022 ALRM000462 0000003634 $100.00 2022 ALRM000466 0000004055 $100.00 2022 ALRM000486 0000000351 $200.00 2022 ALRM000487 0000004069 $100.00 2022 ALRM000494 0000000351 $200.00 2022 ALRM000501 0000004092 $200.00 2022 ALRM000511 0000004055 $100.00 2022 ALRM000524 0000004120 $100.00 2022 ALRM000529 0000004037 $100.00 2022 ALRM000545 0000003958 $200.00 2022 ALRM000547 0000000047 $100.00 ===== PDF PAGE 63 ===== City of West Chicago Lot Cutting Fees for Write off 0100-333000 $2,000.00 $9,113.25 -$7,113.25 Year Invoice # Customer # Amount Lien Date Lien Expired Pre -2009 LCF0000063 0000002445 $145.00 10/23/2007 10/23/2014 2009 LCF0000106 0000002765 $175.00 9/23/2009 9/23/2016 2010 LCF0000133 0000002878 $275.00 7/21/2010 7/21/2017 2010 LCF0000166 0000002926 $325.00 12/6/2010 12/6/2017 2010 LCF0000168 0000002720 $550.00 12/6/2010 12/6/2017 2010 LCF0000190 0000002964 $195.00 2/22/2011 2/22/2018 2010 LCF0000203 0000002969 $195.00 3/21/2011 3/21/2018 2011 LCF0000291 0000003075 $159.00 11/7/2011 11/7/2018 2012 LCF0000352 0000003132 $163.00 1/11/2013 1/11/2020 2013 LCF0000382 0000003236 $170.00 9/4/2013 9/4/2020 2013 LCF0000381 0000001697 $255.00 9/5/2013 9/5/2020 2013 LCF0000407 0000003272 $170.00 12/17/2013 12/17/2020 2013 LCF0000408 0000003273 $170.00 1/31/2014 1/31/2021 2018 LCF0000538 0000003698 $170.00 3/5/2019 3/5/2026 2014 LCF0000456 0000003374 $170.00 No Lien No Lien 2015 LCF0000486 0000003448 $170.00 No Lien No Lien 2016 LCF0000495 0000003512 $170.00 11/4/2016 11/4/2023 2018 LCF0000546 0000000246 $380.00 10/22/2021 10/22/2028 2019 LCF0000554 0000000246 $244.00 10/22/2019 10/22/2026 2019 LCF0000547 0000003786 $1,150.00 No Lien No Lien 2019 LCF0000553 0000001827 $316.00 No Lien No Lien 2020 LCF0000568 0000000246 $1,815.50 5/5/2021 5/5/2028 2021 LCF0000578 0000000246 $173.00 10/22/2021 10/22/2028 2021 LCF0000588 0000000246 $319.00 10/22/2021 10/22/2028 2021 LCF0000592 0000000246 $173.00 11/18/2021 11/18/2028 2022 LCF0000601 0000000246 $337.00 9/2/2022 9/2/2029 2022 LCF0000623 0000000246 $578.75 12/21/2022 12/21/2029 Oustanding Not included in write off sue to Active Leins or Litigation $16,776.07 Projected 2026 Balance Write Off Balance Ending GL Balance ===== PDF PAGE 64 ===== City of West Chicago Recording Fees 0100-389000 $181,500.00 $1,500.00 $180,000.00 Year Invoice # Customer # Amount Lien Date Lien Expired 2010 RCD0000012 0000002878 $100.00 7/21/2010 7/21/2017 2010 RCD0000023 0000002926 $100.00 12/6/2010 12/6/2017 2010 RCD0000035 0000002928 $100.00 Not on Record 2010 RCD0000061 0000002720 $100.00 12/6/2010 12/6/2017 2011 RCD0000078 0000002964 $100.00 2/22/2011 2/22/2018 2011 RCD0000085 0000002969 $100.00 3/21/2011 3/21/2018 2011 RCD0000173 0000003075 $100.00 11/7/2011 11/7/2018 2013 RCD0000211 0000003132 $100.00 1/11/2013 1/11/2020 2013 RCD0000222 0000003222 $100.00 8/21/2023 8/21/2030 2013 RCD0000234 0000003236 $100.00 9/4/2013 9/4/2020 2013 RCD0000236 0000001697 $100.00 9/5/2013 9/5/2020 2013 RCD0000244 0000002767 $100.00 Not on Record 2013 RCD0000254 0000003272 $150.00 12/17/2013 12/17/2020 2014 RCD0000255 0000003273 $150.00 1/31/2014 1/31/2021 Oustanding Not included in write off sue to Active Leins or Litigation $3,400.00 Projected 2026 Balance Write Off Balance Ending GL Balance ===== PDF PAGE 65 ===== City of West Chicago General Misc (late Fees) for Write Off 0100-389000 $181,500.00 $19,412.04 $162,087.96 Year Invoice # Customer # Amount 2009 GCM0000054 0000002656 235.86 2009 GCM0000071 0000002656 622.58 2009 GCM0000085 0000002656 407.55 2009 GCM0000102 0000002656 489.06 2009 GCM0000120 0000002744 400.00 2009 GCM0000140 0000002656 586.87 2009 GCM0000156 0000002656 704.24 2009 GCM0000175 0000002656 750.00 2009 GCM0000195 0000002656 750.00 2010 GCM0000202 0000002656 750.00 2010 GCM0000214 0000002656 750.00 2010 GCM0000227 0000002656 750.00 2010 GCM0000236 0000002656 750.00 2010 GCM0000243 0000002744 400.00 2010 GCM0000255 0000002724 400.00 2010 GCM0000256 0000002837 200.00 2010 GCM0000259 0000002841 200.00 2010 GCM0000269 0000002656 1,500.00 2010 GCM0000276 0000002656 750.00 2010 GCM0000282 0000002883 100.00 2010 GCM0000285 0000002656 750.00 2017 GCM0000367 0000003544 1,139.38 2018 GCM0000371 0000003643 200.00 2018 GCM0000374 0000002508 100.00 2018 GCM0000376 0000003648 200.00 2018 GCM0000380 0000003667 100.00 2018 GCM0000389 0000003667 200.00 2019 GCM0000400 0000003733 100.00 2019 GCM0000404 0000003667 100.00 2019 GCM0000408 0000003648 200.00 2019 GCM0000409 0000003648 300.00 2019 GCM0000420 0000003667 300.00 2019 GCM0000425 0000002164 526.50 2019 GCM0000429 0000003783 200.00 2019 GCM0000434 0000003797 100.00 2019 GCM0000437 0000000686 100.00 2019 GCM0000440 0000003818 100.00 2019 GCM0000445 0000003817 100.00 2020 GCM0000458 0000003841 100.00 2020 GCM0000460 0000003817 100.00 Projected 2026 Balance Write Off Balance Ending GL Balance ===== PDF PAGE 66 ===== 2020 GCM0000462 0000003794 200.00 2020 GCM0000464 0000003794 100.00 2020 GCM0000465 0000003794 400.00 2020 GCM0000467 0000003885 100.00 2020 GCM0000478 0000002728 100.00 2020 GCM0000496 0000001825 400.00 2020 GCM0000497 0000002837 100.00 2021 GCM0000501 0000003885 100.00 2021 GCM0000510 0000003935 100.00 2022 GCM0000543 0000004055 100.00 2022 GCM0000553 0000004090 100.00 2022 GCM0000556 0000004092 200.00 2022 GCM0000557 0000003680 100.00 2022 GCM0000560 0000004055 100.00 2022 GCM0000561 0000000593 100.00 2022 GCM0000562 0000004120 100.00 2022 GCM0000564 0000004037 100.00 2022 GCM0000565 0000004069 200.00 2022 GCM0000569 0000004069 100.00 2022 GCM0000570 0000004134 100.00 Oustanding Not included in write off sue to Active Leins or Litigation 169.00 $ ===== PDF PAGE 67 ===== City of West Chicago General Reimbursment for Write Off 0100-386000 $269,620.00 $1,879.68 $267,740.32 Year Invoice # Customer # Amount Lien Date Lien Expired 2009 GCR0000072 0000002790 35.12 2016 GCR0000099 0000002391 1,080.00 2/1/2017 2/1/2024 2020 GCR0000150 0000003872 74.05 2020 GCR0000151 0000003873 41.55 2020 GCR0000153 0000003874 307.33 2020 GCR0000156 0000003875 36.10 2020 GCR0000158 0000003877 299.72 2021 GCR0000552 0000003863 5.81 City of West Chicago Damaged Property for Write off 0100-382000 $0.00 $340.00 -$340.00 Year Invoice # Customer # Amount Pre -2029 DCP0000005 0000002274 340.00 City of West Chicago Engineering Fees for Write off 0100-362000 $350,000.00 $1,179.28 $348,820.72 Year Invoice # Customer # Amount 2009 ENF0000178 0000002656 1,179.28 City of West Chicago Employee Reimbursments for Write off 0100-386100 $291,500.00 $844.43 $290,655.57 Year Invoice # Customer # Amount 2016 EPR0000018 0000003486 502.91 2016 EPR0000019 0000003520 341.52 Ending GL Balance Projected 2026 Balance Write Off Balance Ending GL Balance Projected 2026 Balance Write Off Balance Ending GL Balance Projected 2026 Balance Write Off Balance Ending GL Balance Projected 2026 Balance Write Off Balance ===== PDF PAGE 68 ===== City of West Chicago Scavanger License for Write off 0100-349000 $0.00 $2,475.00 -$2,475.00 Year Invoice # Customer # Amount Pre -2029 SLF0000049 0000002363 2,475.00 Projected 2026 Balance Write Off Balance Ending GL Balance ===== PDF PAGE 69 ===== CITY OF WEST CHICAGO FINANCE COMMITTEE AGENDA ITEM SUMMARY ITEM TITLE: Draft 2027 Budget AGENDA ITEM NUMBER: 5D COMMITTEE DATE: November 2, 2026 COUNCIL AGENDA DATE: November 2, 2026 PREPARED BY: Katrina Hanna, Finance Director APPROVED BY: SIGNATURE__________________________ SIGNATURE__________________________ Under Illinois Municipal Budget Law, a municipality’s tentative annual budget and appropriation ordinance must be made conveniently available for public inspection at least 10 days prior to final action on the ordinance. The City has historically provided approximately 30 days between presentation of the draft budget and adoption to allow ample time for public inspection and input. Publication of a hearing notice is also required at least one week before the hearing date. The City anticipates publishing the hearing notice on November 6, 2026, setting a public hearing for December 7, 2026. The draft budget will be posted on the City’s website for public inspection, as well as a hard copy at City Hall. Due to the nature of public inspection and input, as well as council inspection and input, municipal budget law allows the City to modify, amend, or revise the draft budget prior to the passage of the budget on December 7, 2026. Items of note in 2027 draft budget: Revenues and Financing • Increased home rule sales tax, effective January 1, 2027, split 50% between the General Fund and Water and Sewer Fund (depending on need annually). • Increased package liquor tax, effective January 1, 2027. • Adoption of 5% water and sewer rate increase, as recommended at the October 19 City Council meeting. • Issuance of approximately $3.4 million in bonds for the industrial road program in the Capital Fund. • Anticipated draw of approximately $8.7 million in IEPA loan proceeds for the lead service line replacement program in the Water Fund. Expenditures/Expenses • Recommended transfer of $2 million from Downtown Revitalization to the Capital Fund for the Downtown Modernization and Beautification Project. • Addition of four part-time and two full-time positions to address service delivery priorities. • Increased flexibility for business support including $75,000 in new incentives, $25,000 in advertising to offset construction effects, and $50,000 towards business incubator initiatives. • Refresh of the Community Park master plan for $50,000 and $200,000 for preliminary design work for the restoration of the underpass. • Continuation of the City’s multi-year industrial road improvement program. The draft budget reflects an effort to balance ongoing service delivery and infrastructure obligations with investments that support future economic development and community priorities. The 4.9% proposed property tax levy increase and continued commitment to the 35% General Fund reserve policy provide a fiscally responsible foundation for the 2027 Budget. These proposed allocations remain subject to further review and modification through the budget process. ===== PDF PAGE 70 ===== CITY OF WEST CHICAGO ACTIONS PROPOSED: Review and discuss the proposed 2027 Budget, identify any recommended modifications, and advance the draft budget to City Council for consideration and inspection, including any proposed modifications. COMMITTEE RECOMMENDATION: ===== PDF PAGE 71 ===== CITY OF WEST CHICAGO 2027 Proposed Budget Viviana Ramirez DECEMBER 2026 ===== PDF PAGE 72 ===== Cll'JY Of WlES'T CHICAGO WHERE HISTORY & PROGRESS MEET BUDGET PHILOSOPHY AND POLICY Serving the public trust requires that the annual budget provide the best possible balance of allocation to meet the varied needs of residents and businesses. The budget is a principal management tool for City administration and, in allocating the c ·ity's resources, it both reflects and defines the annual work plan. The budget provides a framework to achieve the City's mission: "To assure a safe, cohesive and dynamic community that is responsive to the needs of both residents and businesses as it strives for continuous improvement. " It should also embody organizational values such as integrity, teamwork, service excellence, personal growth, and innovation. A successful budget process requires clear communication, inclusive engagement, and a commitment to excellence. The process must be cooperative, transparent, and data-driven- linking resources to measurable outcomes, community priorities, and strategic goals. West Chicago continues to move toward a forward-looking and progressive approach, emphasizing efficiency, creativity, and responsiveness. Each year's budget builds on this foundation by identifying opportunities to streamline operations, modernize systems, and improve customer service. Staff are encouraged to challenge the status quo and propose innovative approaches that provide long-term value at reasonable cost. The budget will be based upon timely, consistent and clearly articulated policies that incorporate community input. It will be realistic and will include adequate resources to meet assigned work programs. Once adopted, within the parameters of policy guidelines, Department Directors will be given full spending authority for their budget(s). The City's budget policies reflect conservative fiscal management, long-term sustainability, and a balanced approach to growth and investment. Revenue sources are diversified as much as possible to avoid the impacts of fluctuations in a particular revenue source. The following is the Budget Policy the City Council may use as a continuing foundation for fiscal discipline: • Revenues shall be conservatively projected based on historical trends, known changes in the upcoming year, and analysis of regional, state, and national economic conditions. • Water, sewer, and other user fees shall be reviewed annually to ensure rates cover the intended share of costs, meet debt obligations, and remain affordable. ===== PDF PAGE 73 ===== • The General Fund shall maintain a fund balance equal to at least 25% of annual revenues; the City should strive to increase this amount to 35% to provide financial stability. • All video gaming revenues shall be deposited into the Community Park Fund. • Once the annual audit confirms year-end balances, any General Fund surplus exceeding 35% shall be allocated according to the following schedule: Fiscal Year Downtown Revitalization Fund Community Park Fund 2025 Surplus 100% 0% 2026 Surplus 80% 20% 2027 Surplus 75% 25% • The budget is flexible within each Department. Over expenditures in one line item should be compensated within the Departmental Budget. Each Department may not overspend its total Departmental Budget without prior approval. Department Directors may not exceed the staffing levels approved in the Budget. The City Administrator may authorize transfers within a fund. • Major capital expenditures not related to either the water or sewer utilities for the next five years will be identified in the Capital Projects Fund Budget. This Budget will be updated on an annual basis. Smaller capital purchases may be included in each Department's operating budget. • Implementation of the Budget shall be monitored continuously. Purchase orders will be issued only when adequate funding is available. Based upon experience with higher prices via the bidding process and after receiving direction from the City Council, information technology equipment purchases and maintenance contracts do not have to be bid, so long as multiple written quotes are obtained to show that the price is reasonable or else it is a justified sole source purchase. • All home rule sales tax receipts and taxes from the consumption of natural gas shall be deposited in the Capital Projects Fund, except as provided below. For Fiscal Years 2027, 2028, and 2029, revenue attributable to the one-quarter percentage point (0.25%) increase in the City's Home Rule Municipal Retailers' Occupation Tax and Home Rule Municipal Service Occupation Tax effective January 1, 2027, shall be allocated 50% to the General Fund and 50% to the Water Fund and/or Sewer Fund. The allocation between the Water Fund and Sewer Fund shall be determined annually through the budget process based upon financial and infrastructure needs. As part of the Fiscal Year 2030 budget process, the City Council shall review and determine the future allocation of revenue attributable to the 0.25% increase. 11 ===== PDF PAGE 74 ===== City of West Chicage. GENERAL FUND PROJECTED REVENUE 01-00 2025 2026 2026 2027 2028 2029 Actual Budgeted Estimated Proposed Proposed Proposed 311000|Personal Property Repl. Tax 243,494 220,000 281,000 289,000 298,000 307,000 311100|Property Taxes 4,846,853 5,122,500 5,338,700 5,378,600 5,647,500 5,929,800 312000|Sales Tax 6,686,086 6,205,800 6,280,000 7,128,000 7,270,560 7,482,557 313000 |Income Tax 4,619,340 4,673,500 4,950,000 5,548,000 5,714,000 5,885,000 315000 |Municipal Electricity Use Tax 1,366,215 1,400,000 1,325,000 1,365,000 1,406,000 1,448,000 316000|Use Tax 230,442 105,300 229,000 200,000 206,000 212,000 319000|Packaged Liquor Tax 163,085 165,000 144,700 229,000 233,000 238,000 321000]Grants 75,742 62,000 180,600 60,000 60,000 60,000 323000|Cannabis Tax 38,515 41,200 42,200 43,000 45,000 47,000 333000}Weed Cutting Fees 3,933 4,000 2,000 3,000 3,090 3,100 335000|Brush Collection Fees 109,342 110,500 109,500 113,000 115,000 117,000 336000}Police Counter 9,827 10,000 10,300 - - - 336100}Police Contractual 714,835 750,000 750,000 760,000 770,000 780,000 337000|Cemetery Fees 92,575 55,000 50,500 57,000 §9,000 60,000 345000}Building Permits 440,078 250,000 750,000 600,000 618,000 637,000 345100}Land Cash Administration 440 1,000 4,500 3,500 3,605 3,700 345200|Change of Occupancy Inspections 137,185 115,000 170,000 150,000 154,500 160,000 345300|Rental Inspection Licensing Fee 205,448 220,000 200,000 200,000 206,000 212,000 345500/False Alarm Fees 17,500 15,000 17,550 15,000 15,500 16,000 347000}Liquor Licenses 123,401 120,000 125,000 125,000 126,000 127,000 347500|Amusement Tax 162,696 165,000 110,400 114,000 117,000 121,000 348100|Licensing Contractors 69,400 65,000 75,000 75,000 77,250 79,500 348200|Business Registration Program 47,805 30,000 33,500 33,000 35,000 37,000 348000/Business Licenses 52,710 65,000 55,000 67,000 70,000 72,000 349200}Street Vendor - - : 2,000 2,000 2,000 349500|Foreclosed/Vacant Property Registratior 11,000 10,000 8,000 8,000 8,240 8,480 351000}Circuit Clerk Fines 538,447 620,000 363,600 350,000 360,000 370,000 351001}Dacra : : : 393,000 425,000 430,000 352000|Parking Fines 164,114 115,000 96,700 - - - 353000]Oversize Truck 35,455 28,000 36,900 28,500 30,000 32,500 353500|Relocate/Repo Fees 6,750 7,500 7,100 7,600 7,800 8,000 354000}Admin Adjudication 139,267 95,000 216,500 : - - 354100] Traffic Signal Enforcement 30,620 300,000 390,500 300,000 350,000 375,000 354500|Admin Adjudication - Police 24,540 25,000 2,700 - - - 354600|Compliance Fines - PD 40,847 30,000 102,100 - - - 355000|Police Towing Charges 204,645 215,000 171,000 115,000 120,000 125,000 357000|Seizures 15,358 - 212,400 : : : 358000)Police Background Check Fee - - - 500 550 600 358100]Police Crash Report - 2 : 8,000 8,500 8,500 361000]Planning and Zoning Review Fees 7,840 15,000 15,000 20,000 20,600 21,000 362000}Engineering Fees 196,921 130,000 350,000 300,000 309,000 318,000 365000|Transfer Station Fees 928,167 900,000 862,700 900,000 900,000 900,000 366000}Telecommunications Tax 482,289 450,000 445,000 450,000 45,000 45,000 367000|Cable Franchise Fees 160,748 130,000 221,700 220,000}. 210,000 205,000 371000|Interest 232,217 100,000 185,600 120,000 125,000 130,000 386000|Reimbursements 163,548 75,000 269,620 85,000 95,000 105,000 386100|Health Insurance Employee Contribution] 350,026 395,000 291,500 365,000 370,000 375,000 386300 |Overtime Reimbursement 10,670 30,000 12,000 40,000 45,000 50,000 386500|IPBC 350,000 350,000 350,000 100,000 100,000 100,000 388500}Rental Income 43,844 45,100 56,800 46,500 47,900 49,300 389000 |Miscellaneous Revenue 126,202 89,489 181,500 100,000 105,000 110,000 TOTAL 24,720,462} | 24,125,889} | 26,083,370] | 26,515,200] | 26,934,595] | 27,803,037 ===== PDF PAGE 75 ===== GENERAL FUND EXPENDITURES BY DEPARTMENT 2025 2026 2026 2027 2028 2029 Department Actual Budgeted Estimated Proposed Projected Projected City Council 335,871 170,100 173,400 208,650 196,600 193,000 City Administrator's Office 5,818,338 3,959,834 4,595,880 4,568,300 4,749,000 4,884,175 Finance 421,741 439,630 397,805 498,200 526,220 497,330 Police 13,331,751 13,895,935 13,472,681 14,363,579 15,069,300 15,595,700 Public Works 2,821,257 3,007,610 2,883,454 3,283,550 3,333,655 3,595,550 Community Development 2 138,266 1,324,380 1,331,937 1,708,820 1,536,386 1,522,945 Business & 1,523,390 1,514,336 Community Relations - 1,328,400 1,253,027 1,884,090 TOTAL $24,867,223 $24, 125,889 $24,108, 184 $26,515, 189 $26,934,551 $27,803,036 2 ===== PDF PAGE 76 ===== eJbJ a1, w~t eJdaupJ CITY COUNCIL Financial Summary 2025 2026 2026 2027 2028 Program Actual Budgeted Estimated Proposed Projected Operations 335,871 170,100 173,400 208,650 196,600 TOTAL $335,871 $170,100 $173,400 $208,650 $196,600 3 ===== PDF PAGE 77 ===== CITY COUNCIL Performance Report on FYE 2026 Major Program Objectives FY2026 marked a significant leadership transition for the City. Following a comprehensive recruitment process that included community input, candidate interviews, and a public forum, the Mayor and City Council selected Viviana Ramirez as the City's new City Administrator. The Council approved her employment agreement in March, and she joined the organization in April. The Mayor and Council worked with staff throughout the year to support her onboarding, establish priorities, and strengthen communication between elected officials and the organization. Downtown revitalization remained a major focus. Following public meetings and review of alternative concepts, the City Council selected a preferred design for the Downtown Modernization and Beautification Project and authorized advancement of final engineering. The selected plan incorporated community input while balancing project scope, cost, construction impacts, and available funding. The Council also continued to advance redevelopment initiatives through the Downtown Revitalization Fund, West Washington planning, and other economic development efforts. The Mayor and City Council expanded opportunities for direct community engagement through additional Coffee with the Mayor and Meet Your Aldermen events, along with town halls, open houses, and other opportunities for residents and businesses to interact directly with elected officials. These efforts complemented previous expanded translation, communication, and outreach initiatives intended to make City government more accessible and responsive. The Council also addressed several organizational and governance priorities during 2026, including restoring the elected City Clerk position, advancing updated economic development work plans, considering new revenue options to support long-term financial stability, and providing direction on major infrastructure, capital, and community investment priorities. Council discussions throughout the year helped shape the FY2027 budget, including additional support for elected officials, downtown investment, Community Park improvements, and enhanced organizational capacity. Together, these actions supported a year of leadership transition, increased public engagement, and continued investment in the City's downtown, infrastructure, organizational capacity, and long-term financial sustainability. 4 ===== PDF PAGE 78 ===== CITY COUNCIL Description of Major Activities The City Council is comprised of the elected Mayor and fourteen Aldermen, two from each Ward. The elected City Clerk is also included in this budget and is responsible for official records and other duties established by State law and City ordinance. The City Council establishes policy and takes legislative action necessary to maintain and enhance the health, safety, and welfare of residents, businesses, and visitors to West Chicago. These responsibilities include, but are not limited to, annexations, taxation, adoption of the annual budget, approval of contracts, consideration of resident and stakeholder concerns, acceptance of subdivision improvements, adoption and amendment of housing, subdivision, building, drainage, zoning, and traffic regulations, and establishment of license fees and other charges. 2025 2026 2027 2028 Ongoing Activity Measures Actual Estimated Proposed Projected Liquor Licenses Issued 43 45 45 45 Full Time Equivalent Positions 0.00 0.00 0.00 0.00 5 ===== PDF PAGE 79 ===== CITY COUNCIL Operations 01-01-10 Actual Budgeted Estimated Proposed Projected Projected Ex ense Item 2025 2026 2026 2027 2028 2029 SALARY & WAGES: 4010 Aldermen-Salary 26,107 33,600 27,000 33,600 33,600 33,600 4011 Mayor, and Clerk -Salary DP Stipe1 15,000 15,000 16,500 21,900 21,900 21,900 4012 Corporation Counsel-Salary 3,041 4050 FICA & Medicare 3,145 3,800 3,600 4,800 4,800 5,000 Sub-Total 47,293 52,400 47,100 60,300 60,300 60,500 CONTRACTUAL: 4100 Legal Fees 196,083 40,000 62,000 55,000 55,000 50,000 4105 Consultants 21,547 25,000 16,000 25,000 25,000 25,000 4110 Training and Tuition 75 2,500 500 3,800 2,800 2,800 4112 Memberships/Dues/Subscriptions 21,001 34,000 32,600 34,500 35,500 37,000 4200 Legal Notices 1,002 1,200 1,200 1,200 1,200 1,200 4211 Printing and Binding 6,688 10,000 10,000 9,000 9,000 9,000 4223 Legal Reporter Fees 250 500 500 500 400 300 Sub-Total $246,646 $113,200 $122,800 $129,000 $128,900 $125,300 COMMODITIES: 4600 Computer/Office Supplies 508 700 600 2,150 700 500 4613 Postage 2 300 100 200 200 200 4650 Miscellaneous Commodities 988 2,500 2,200 15,500 5,000 5,000 4660 Grants* 35,000 4720 Other Charges 5,434 1,000 600 1,500 1,500 1,500 Sub-Total 41,931 4,500 3,500 19,350 7,400 7,200 Total! 33s,s11 I 110,100 I 113,400 I 2os,sso I 1ss,soo I 1s3,ooo I *This account has been absorbed into the Business & Community Relations Department budget in 2026 6 ===== PDF PAGE 80 ===== CITY ADMINISTRATOR'S OFFICE Financial Summary 2025 2026 2026 2027 2028 Program Actual Budgeted Estimated Proposed Projected Human Resources 2,458,967 2,962,350 2,701,860 3,289,350 3,474,800 Information Technology 301,602 361,500 323,800 357,300 370,350 GIS 87,099 101 ,300 98,290 101,800 114,600 Special Projects 2,569,289 200,000 1,150,000 412,100 379,250 Administration 305,450 334,684 321,930 407,750 410,000 Marketing and Communications 95,931 - - - - TOTAL $5,818,338 $3,959,834 $4,595,880 $4,568,300 $4,749,000 7 ===== PDF PAGE 81 ===== fib/, aJ w~t ~ CITY ADMINISTRATOR'S OFFICE Performance Report on FYE 2026 Major Program Objectives In FY2026, the City Administrator's Office focused on strengthening organizational capacity, employee communication, technology, cybersecurity, GIS services, and interdepartmental coordination while supporting the City's leadership transition. Human Resources expanded employee communication and engagement through the launch of a new HR newsletter, staff development activities, and employee feedback efforts. One employee survey was completed in conjunction with customer service training, while work continued on developing improved loss-control measurement and risk management practices. Employee engagement and workplace culture initiatives also expanded through staff training, team-building activities, a new employee luncheon, and other internal events. The City also developed a process for assessing interpretation proficiency and supporting a bilingual employee stipend program. Information Technology completed several infrastructure and cybersecurity improvements. A storage server was replaced, and the City transitioned to Hyper-V virtualization to avoid significant increases in VMware licensing costs. CrowdStrike Mobile was deployed to strengthen mobile device protection. Cybersecurity and technology education was provided through both an in-person training session and an online learning platform, while additional cybersecurity readiness work continued throughout the year. Preliminary work also began on the City's transition to a new .gov website domain, with implementation continuing into 2027 in coordination with development of the new City website. GIS completed migration of the City's tree inventory and cemetery applications from Web App Builder to Experience Builder, including staff training and deployment of the updated applications. GIS and IT also reviewed data-storage needs and implemented storage improvements. Research continued on ADA compliance and translation tools for public-facing applications, while additional review of GIS server and SQL database versions will continue into 2027. GIS also supported the City's expanded special-event schedule through development of event maps, layouts, and public-facing applications. Staff supported the onboarding of the new City Administrator and the realignment of departmental priorities. Interdepartmental coordination also increased through project-specific and ad hoc staff meetings designed to maintain progress on major City priorities, including downtown revitalization, accessibility, and responsive public service. Several initiatives remain in progress and will carry into 2027, including continued development of loss-control performance measures, additional employee feedback efforts, cybersecurity readiness work, the .gov domain transition, and remaining GIS server and database review. 8 ===== PDF PAGE 82 ===== Description of Major Activities CITY ADMINISTRATOR'S OFFICE Human Resources The Human Resources Division is committed to fostering an inclusive, high-performing workforce through modern HR practices and continuous improvement. The Division administers and coordinates City human resources activities in accordance with applicable City policies, State and Federal requirements, and Equal Employment Opportunity standards. Employment-related actions are reviewed through the City Administrator's Office and Human Resources Division to support compliance and consistent, equitable treatment. The Division serves as a strategic partner and resource to City departments and employees across the full range of human resources functions, including recruitment and talent acquisition, position classification, compensation, employee development, benefits administration, performance management, diversity-equity-inclusion initiatives, workplace safety and risk management, leave administration, and employee and labor relations. Through these efforts, the Division supports a professional workforce while adapting practices to meet the evolving needs of the organization and community. FYE 2027 Program Objectives ( 1) Complete a comprehensive update of the City's Personnel Manual by June 2027 to reflect current policies, practices, and applicable legal requirements. (2) Update the City's Safety and Loss Control Manual by December 2027 to reflect current risk- management practices. (3) Assist the City Administrator's Office in completing a staffing and compensation study by December 2027 to evaluate staffing needs, market competitiveness, and internal equity. Ongoing Activity Measures 2025 2026 2027 2028 Actual Estimated Proposed Projected Positions Filled 9 10 7 7 8,754 Views 14,862 Views 10,000 Views 10,000 Views Applicant Volume 412 Applicants 4 77 Applicants 400 Applicants 400 Applicants Customer Service Cases 765 878 921 921 RMA Insurance Claims Processed 22 22 25 30 Full Time Equivalent Positions 1 1 1.5 1.5 9 ===== PDF PAGE 83 ===== CITY ADMINISTRATOR'S OFFICE Human Resources 01-02-01 Actual Budgeted Estimated Proposed Projected Projected Ex ense Item 2025 2026 2026 2027 2028 2029 SALARY & WAGES: 4020 Administrative - Salary 128,205 128,700 136,000 183,000 192,000 201,000 4050 FICA & Medicare 9,415 9,900 10,340 13,900 14,500 15,200 4053 Health/Dental/Life Insurance 2,217,262 2,691,150 2,450,000 2,950,000 3,127,000 3,314,700 4054 Unemployment Insurance 4056 IMRF 10,583 11,700 12,220 13,000 13,500 13,800 Sub-Total 2,365,465 2,841,450 2,608,560 3,159,900 3,347,000 3,544,700 CONTRACTUAL: 4100 Legal Fees 51,269 40,000 35,000 45,000 48,000 48,000 4108 Employment Exams 11,316 19,500 19,500 23,500 23,500 23,500 4110 Training and Tuition 5,414 11,000 6,000 15,000 10,000 10,000 4112 Memberships/Dues/Subscriptions 1,972 4,500 2,500 4,500 4,500 4,200 4202 Telephone and Alarms 1,118 1,800 1,250 1,300 1,350 1,350 4212 Advertising 3,817 2,000 7,200 4,000 4,250 4,400 4225 Other Contractual Services 2,118 20,000 2,750 5,000 5,000 5,000 Sub-Total 77,024 98,800 74,200 98,300 96,600 96,450 COMMODITIES: 4600 Computer/Office Supplies 472 500 500 550 550 600 4650 Miscellaneous Commodities 600 600 600 650 650 4674 Safety Budget 4,139 10,000 7,000 13,000 13,000 13,000 4680 Employee Events 11,867 11,000 11,000 17,000 17,000 17,000 Sub-Total 16,479 22,100 19,100 31,150 31,200 31,250 Total! s2,4ss,9s1 I s2,9s2,3so I s2, 101,sso I SJ,2s9,3so I $3,474,soo I sJ,s12,400 I 10 ===== PDF PAGE 84 ===== Description of Major Activities CITY ADMINISTRATOR'S OFFICE Information Technology The Information Technology (IT) Division provides services to satisfy the City's information needs effectively. As part of the service, it has the authority and responsibility for review, control and improvement in such technology areas as office automation, computers, telephone, cybersecurity, video and monitoring devices and network administration. The IT element has the responsibility for a Long-Range Plan that commits to resources and a stable direction for the future. Finally, IT also keeps abreast of state-of-the-art developments in information technology. FYE 2027 Program Objectives (1) Support implementation and transition to the City's new ERP system throughout 2027, including coordination with departments, system configuration, user support, and related technology needs. (2) Evaluate options for a customer service kiosk in the City Hall lobby by July 2027 to improve access to City information and services. (3) Upgrade outdoor camera technology, including higher-durability equipment at the Metra station and other priority locations, by September 2027. (4) Replace end-of-life City Hall door access card readers and complete related security upgrades by October 2027. (5) Replace two network access switches at the Police Department by November 2027 to maintain reliable system performance and infrastructure resiliency. 2025 2026 2027 2028 Ongoing Activity Measures Actual Estimated Proposed Projected Number of help desk calls annually 1,608 1,916 2,222 2,577 Full Time Equivalent Positions - - - - 11 ===== PDF PAGE 85 ===== CITY ADMINISTRATOR'S OFFICE Information Technology 01-02-0~ Actual Budgeted Estimated Proposed Projected Projected Ex ense Item 2025 2026 2026 2027 2028 2029 CONTRACTUAL: 4105 Consultants 69,228 72,000 70,000 72,200 74,300 75,000 4109 Network Charges 28,234 32,700 28,500 32,000 32,500 33,000 4125 Software Maintenance 77,863 106,000 95,000 99,800 103,200 106,000 4225 Other Contractual Services 22,030 43,500 35,000 38,000 40,000 40,500 4425 Hardware Maintenance Sub-Total $197,355 $254,200 $228,500 $242,000 $250,000 $254,500 COMMODITIES: 4600 Computer/Office Supplies 34 300 300 300 350 350 Sub-Total $34 $300 $300 $300 $350 $350 CAPITAL OUTLAY: 4806 Other Capital Outlay 11,710 4812 MIS Replacement 92,503 107,000 95,000 115,000 120,000 114,000 Sub-Total 104,213 $107,000 $95,000 $115,000 $120,000 $114,000 Totall $301,602 I s3s1,5oo I $323,soo I $351,300 I $310,350 I s3ss,s50 I 12 ===== PDF PAGE 86 ===== Description of Major Activities CITY ADMINISTRATOR'S OFFICE Geographic Information System The Geographic Information System (GIS) Division provides geographic data and technology to support daily department operations. The GIS Coordinator manages geographic datasets, provides user training and support, and maintains documentation of existing data, hardware, and software. The Division also manages long-term GIS projects, supports Citywide initiatives, and evaluates emerging technologies to improve operational efficiency and access to geographic information. FYE 2027 Program Objectives (1) Review and consolidate existing address data to establish a centralized address database and identify additional spatial data for integration with OpenGov ERP modules throughout 2027. (2) Evaluate applicable Esri industry solutions, including GIS Request Management, Public Parking, Road Closures, and Address Data Management and recommend potential solutions for implementation by October 2027. (3) Increase GIS training and user engagement across City departments through additional workgroups, lunch-and-learn sessions, and targeted outreach to expand staff knowledge and effective use of GIS resources by November 2027. (4) Support City departments with GIS Mapping and public-facing application for communication and special events, with an increased focus on venue changes associated with the 2027 Downtown Modernization and Beautification Project by December 2027. 2025 2026 2027 2028 Ongoing Activity Measures Actual Estimated Proposed Projected Number of special map/data requests 210 220 230 240 Full Time Equivalent Positions 0.25 0.40 0.40 0.40 13 ===== PDF PAGE 87 ===== CITY ADMINISTRATOR'S OFFICE Geographic Information System 01-02-04 Actual Budgeted Estimated Proposed Projected Projected Ex ense Item 2025 2026 2026 2027 2028 2029 SALARY & WAGES: 4020 Administrative - Salary 42,151 45,700 44,000 46,000 47,400 48,900 4050 FICA & Medicare 2,996 3,500 3,350 3,600 3,700 3,800 4056 IMRF 3,838 4,200 3,800 3,800 3,900 4,000 Sub-Total $48,985 $53,400 $51,150 $53,400 $55,000 $56,700 CONTRACTUAL: 4110 Training and Tuition 415 2,500 2,600 3,500 3,500 3,500 4112 Memberships/Dues/Subscriptions 295 300 300 300 300 300 4125 Software Maintenance 29,300 30,000 29,300 30,000 40,000 40,000 4202 Telephone and Alarms 456 500 450 500 500 500 4225 Other Contractual Services 5,450 11,400 11,400 12,000 12,000 12,500 4425 Hardware Maintenance 1,058 1,100 1,200 1,200 1,200 Sub-Total 36,974 45,800 45,250 46,300 57,500 58,000 COMMODITIES: 4600 Computer/Office Supplies 1,023 2,000 1,800 2,000 2,000 2,000 4607 Gas and Oil 77 100 90 100 100 100 4615 Uniforms/Safety 40 Sub-Total 1,140 2,100 1,890 2,100 2,100 2,100 CAPITAL OUTLAY: 4806 Other Capital Outlay Sub-Total $0 $0 $0 $0 $0 $0 Totall $87,099 I s101,300 1 s9s,290 1 $101,800 i s114,soo I s11s,soo 1 14 ===== PDF PAGE 88 ===== Description of Major Activities CITY ADMINISTRATOR'S OFFICE Special Projects This program funds special General Fund projects and purchases that come up over the course of the fiscal year. 15 ===== PDF PAGE 89 ===== CITY ADMINISTRATOR'S OFFICE Special Projects 01-02-07 Actual Budgeted Estimated Proposed Projected Projected Ex ense Item 2025 2026 2026 2027 2028 2029 CONTRACTUAL: 4225 Other Contractual Services 267,904 200,000 150,000 337,100 279,250 251,200 4234 Paratransit Services 4236 Lakeshore Recycling 1,385 4375 Economic Development Incentives 75,000 100,000 50,000 4900 Transfers Out 2,300,000 1,000,000 Sub-Total 2,569,289 200,000 1,150,000 412,100 379,250 301,200 Total! s2,ss9,2a9 I s200,ooo I s1, 1 so,000 I $412,100 I s319,2so I $301,200 I 16 ===== PDF PAGE 90 ===== eJbJ, 4 We6t eAkmp,, CITY ADMINISTRATOR'S OFFICE Administration Description of Major Activities The City Administrator and staff direct the administration and execution of policies and goals formulated by the City Council and propose alternative solutions to community problems for City Council consideration. These responsibilities include advising the Council on present and future financial, personnel and program needs, implementing immediate and long-range City priorities, establishing administrative procedures which will assist the City in serving its residents, preparation of the annual budget, and supervision of City Department Heads. The office also assists with City records management and coordinates the completion of the Freedom of Information Act (FOIA) requests. City Administrator's Office staff also represent the City's interests with other local, State and federal units of government. FYE 2027 Program Objectives (1) Enhance support for the Mayor and City Council through expanded administrative assistance, improved communication, and more responsive coordination of elected-official and resident needs by September 2027. (2) Implement administrative process and staffing improvements, including integration of new ERP tools and newly added support positions, to improve coordination, efficiency, and responsiveness by December 2027. (3) Review and modernize key administrative policies, procedures, and internal systems, while advancing employee development, succession planning, accountability, and continuous improvement initiatives by December 2027. 2025 2026 2027 2028 Ongoing Activity Measures Actual Estimated Proposed Projected Prepare Agendas and Materials for Council Meetings 24 24 24 24 FOIA Requests Processed 1205 1300 1300 1300 Full Time Equivalent Positions 1.00 1.25 1.95 1.95 17 ===== PDF PAGE 91 ===== CITY ADMINISTRATOR'S OFFICE Administration 01-02-10 Actual Budgeted Estimated Proposed Projected Projected Ex ense Item 2025 2026 2026 2027 2028 2029 SALARY & WAGES: 4020 Administrative - Salary 229,715 234,604 218,900 291,000 305,000 320,000 4050 FICA & Medicare 14,959 18,000 16,800 23,000 24,000 25,000 4052 ICMA-RC 7,614 13,500 4056 IMRF 19,640 21,300 24,400 19,500 20,500 21,500 Sub-Total 271,929 287,404 260,100 333,500 349,500 366,500 CONTRACTUAL: 4100 Legal Fees 12,817 4,500 25,000 20,000 17,000 14,000 4110 Training and Tuition 2,863 4,000 4,000 6,000 6,500 6,500 4112 Memberships/Dues/Subscriptions 1,209 4,000 3,000 3,800 4,000 4,000 4125 Software Maintenance 5,279 15,500 14,500 15,000 15,500 15,700 4202 Telephone and Alarms 5,718 8,000 6,200 6,500 6,750 7,000 4300 RMA General Insurance 4,100 4,230 4,230 4,400 5,000 5,500 Sub-Total 31,986 40,230 56,930 55,700 54,750 52,700 COMMODITIES: 4600 Computer/Office Supplies 741 3,000 2,000 15,000 2,500 2,500 4607 Gas and Oil 483 750 300 500 300 300 4613 Postage 112 300 175 250 250 250 4650 Miscellaneous Commodities 68 2,500 2,000 2,350 2,250 2,250 4720 Other Charges 131 500 425 450 450 425 Sub-Total 1,535 7,050 4,900 18,550 5,750 5,725 Total! s3os,4so I $334,684 I 5321,930 I s401,1so I s410,ooo I $424,925 I 18 ===== PDF PAGE 92 ===== CITY ADMINISTRATOR'S OFFICE Marketing and Communications 01-02-08 Actual Budgeted Estimated Proposed Projected Projected Expense Item 2025 2026 2026 2027 2028 2029 SALARY & WAGES: 4020 Administrative - Salary 29,699 4029 Overtime 4050 FICA & Medicare 2,175 4056 IMRF 2,697 Sub-Total $34,571 $0 $0 $0 $0 $0 CONTRACTUAL: 4100 Legal 4107 Newsletter Creation & Distribution 4110 Training and Tuition 4112 Memberships/Dues/Subscriptions 3,183 4125 Software Maintenance 4202 Telephone & Alarms 362 4204 Electric 1,459 4211 Printing & Binding 4212 Advertising 20,056 4225 Other Contractual Services 31,388 Sub-Total $56,449 $0 $0 $0 $0 $0 COMMODITIES: 4600 Computer/Office Supplies 1,140 4628 Gallery 200 4646 Arts Programming Supplies 3,333 4680 Special Activities 439 4700 Prospect Development Sub-Total $4,912 $0 $0 $0 $0 $0 Totall $95,931 1 so I so I so I so I so I *This program has been absorbed into the Business & Community Relations Department budget in 2026 19 ===== PDF PAGE 93 ===== FINANCE DEPARTMENT Financial Summary 2025 2026 2026 2027 2028 Program Actual Budgeted Estimated Proposed Projected Accounting 228,060 261,450 244,475 346,900 365,800 Administration 193,680 154,730 153,330 151,300 160,420 TOTAL $421,741 $416,180 $397,805 $498,200 $526,220 20 ===== PDF PAGE 94 ===== FINANCE DEPARTMENT Performance Report on FYE 2026 Major Program Objectives In FY2026, the Finance Department focused on improving operational efficiency, financial transparency, customer service, and long-term system integration. Working closely with other departments, Finance evaluated enterprise resource planning systems and selected the OpenGov platform to modernize and consolidate key City functions to enhance the resident experience and strengthen internal operations. Implementation began at the end of 2026 and will continue through 2027, with certain modules extending into 2028. The new platform will provide residents and vendors with more centralized access to utility billing, permitting, licensing, invoice submission, payment status, electronic payment options and other services. As the ERP project advanced, several previously planned stand-alone technology improvements were incorporated into the broader OpenGov implementation strategy, including the customer-facing utility billing portal, expanded vendor payment processing, and opportunities to improve interdepartmental workflow management. Finance also developed and updated standard operating procedures that streamline payroll, utility billing, and general ledger functions to improve consistency and reduce processing time. Paperless processes continued to expand, including implementation of electronic bank bill-pay processing, which reduced manual check handling and data-entry requirements. The Department also continued work on longer-term financial management initiatives, including starting a 5-year financial forecast, this has not yet been completed but is expected to be completed by Q3 2027. Our adoption of the Capital Asset Policy has been postponed ensuring it is fully aligned with the new OpenGov processes and procedures. 21 ===== PDF PAGE 95 ===== Description of Major Activities 6bJoj,W~teltkaga FINANCE DEPARTMENT Accounting The Accounting Division staff directs, records and reports on all financial transactions and operations of the City. Technical support is provided to all Departments as well as participation in the formulation and execution of the City's financial policies. The Accounting Division includes payroll processing, utility billing, accounting, collections, financial services, accounts payable and coordination of the annual audit of the City's financial records and internal controls. Internal services include the issuance of invoices on behalf of other City departments for items such as health insurance premiums for retirees and COBRA, legal fees, lot cuttings, damage to City property, police security services, fuel purchases, and deeds to cemetery plots. FYE 2027 Program Objectives (1) Review accounting processes and procedures and evaluate modifications to procedures based on OpenGov implementation throughout 2027. (2) Review purchase card policy and expand purchase card program by August 2027. (3) Implement online Utility Billing payment portal and communicate to system users November 2027. 2025 2026 2027 2028 Ongoing Activity Measures Actual Estimated Proposed Projected Number of receipts processed 40,489 40,000 40,200 40,500 Number of payable checks processed 2,209 2,700 2,800 2,900 Number of payroll checks processed 3,394 3375 3400 3425 Full Time Equivalent Positions 1.50 1.50 1.50 1.50 22 ===== PDF PAGE 96 ===== FINANCE Accounting 01-05-02 Actual Budgeted Estimated Proposed Projected Projected Ex ense Item 2025 2026 2026 2027 2028 2029 SALARY & WAGES: 4020 Administrative - Salary 139,559 163,000 152,000 161,000 169,000 178,000 4029 Overtime 6 4050 FICA & Medicare 10,193 12,500 11,700 12,400 13,000 13,600 4052 ICMA-RC 4056 IMRF 12,697 14,800 15,500 11,300 11,800 12,700 Sub-Total $162,454 $190,300 $179,200 $184,700 $193,800 $204,300 CONTRACTUAL: 4101 Auditing Fees 17,115 19,600 17,000 20,000 22,000 24,000 4110 Training and Tuition 61 2,200 2,000 2,500 3,000 3,000 4112 Memberships/Dues/Subscriptions 650 600 650 800 1,000 1,000 4125 Software Maintenance 27,849 27,300 28,000 117,200 122,000 70,500 4202 Telephone and Alarms 1,786 2,000 1,900 2,000 2,100 2,100 4225 Other Contractual Services 2,004 800 25 1,000 1,100 1,200 Sub-Total $49,465 $52,500 $49,575 $143,500 $151,200 $101,800 COMMODITIES: 4600 Computer/Office Supplies 266 500 300 450 500 500 4650 Miscellaneous Commodities 34 200 200 250 300 300 4702 Bank Fees 15,841 14,500 15,200 18,000 20,000 22,000 Sub-Total $16,142 $15,200 $15,700 $18,700 $20,800 $22,800 Total! s22s,oso I s2ss,ooo I $244,475 I $346,soo I s3ss1soo I s32s,soo I 23 ===== PDF PAGE 97 ===== Description of Major Activities FINANCE DEPARTMENT Administration The Administration Division staff are responsible for the City's central finance and accounting functions. Duties include providing technical support and assistance to other departments and divisions to facilitate the completion of tasks, as well as participation in the formulation and execution of the City's financial policies. Responsibilities include the administration of a cash management and investment program, issuance and monitoring of debt, preparation of the annual tax levies, annual financial reporting as required by law and the maintenance to and all upgrades of the City's financial software system. FYE 2027 Program Objectives (1) Implement OpenGov City-wide and coordinate implementation with City departments throughout 2027. (2) Review cash and investment balances and ensure a healthy mix between liquidity and investment earnings by July 2027. (3) Work with Community Development to transition adjudication activities to DACRA software by August 2027. 2025 2026 2027 2028 Ongoing Activity Measures Actual Estimated Proposed Projected Liens and MOJ's Filed 87 90 95 95 Number of Counter Customers 8,150 8,200 8,100 8,000 Number of Telephone Calls 15,400 15,500 15,300 15,200 Number of Service Requests 87 85 90 90 Full Time Equivalent Positions 0.75 0.75 0.75 0.75 24 ===== PDF PAGE 98 ===== FINANCE Administration 01-05-10 Actual Budgeted Estimated Proposed Projected Projected Ex ense Item 2025 2026 2026 2027 2028 2029 SALARY & WAGES: 4020 Administrative - Salary 118,276 138,200 111,000 112,000 118,000 124,000 4029 Overtime 4050 FICA & Medicare 8,527 10,600 8,500 8,600 9,200 9,600 4052 ICMA-RC 4056 IMRF 10,760 12,500 15,500 7,800 8,200 8,700 Sub-Total $137,563 $161,300 $135,000 $128,400 $135,400 $142,300 CONTRACTUAL: 4100 Legal Fees 2,430 1,000 2,800 3,100 3,000 3,000 4110 Training and Tuition 1,271 1,500 1,500 2,000 2,200 2,300 4112 Memberships/Dues/Subscriptions 1,580 1,500 1,200 1,800 2,100 2,300 4202 Telephone and Alarms 4225 Other Contractual Services 38,447 2,000 1,000 2,100 2,200 2,300 4300 RMA General Insurance 4,100 4,230 4,230 4,400 5,120 5,630 4501 Postage Meter Rental 1,716 1,900 2,000 2,400 2,800 3,000 4502 Copier Rental 1,678 1,800 1,000 1,500 1,700 2,000 Sub-Total $51,222 $13,930 $13,730 $17,300 $19,120 $20,530 COMMODITIES: 4600 Computer/Office Supplies 1,968 3,500 2,000 2,500 2,500 2,000 4613 Postage 2,564 2,500 2,200 2,500 2,700 2,900 4650 Miscellaneous Commodities 172 200 200 300 350 350 4720 Other Charges 192 200 200 300 350 350 Sub-Total $4,896 $6,400 $4,600 $5,600 $5,900 $5,600 Total! $193,sso I $1s1,s30 I $1s3,33o I $1s1,300 I $1so,420 I $1ss,43o I 25 ===== PDF PAGE 99 ===== POLICE DEPARTMENT Financial Summary 2025 2026 2026 2027 2028 Program Actual Budgeted Estimated Proposed Projected Operatio 13,315,594 13,879,535 13,458,399 14,348,379 15,053,800 ESDA 16,157 16,400 14,283 15,200 15,500 TOTAL $13,331,751 $13,895,935 $13,472,681 $14,363,579 $15,069,300 26 ===== PDF PAGE 100 ===== fib/, a/, Wut e.fti.caga, POLICE DEPARTMENT Performance Report on FYE 2026 Major Program Objectives In 2026, the West Chicago Police Department continued to strengthen staffing, leadership development and operational readiness. The Department hired three new Police Officers and completed several supervisory promotions and assignments, including the promotion of a Commander to Deputy Chief, supporting succession planning and continuity across the organization. Two new recruits are Spanish-speaking, further expanding the Department's language capabilities and representation. The Department also advanced objectives related to social services, recruitment, and professional development. The Police Social Worker became a Licensed Clinical Social Worker (LCSW), enhancing available professional services. She also established a partnership with Aurora University to support future social work internships. The Department participated in the City's inaugural First Responders Academy for local high school students and continued discussions with Elgin Community College on college credit for Police Cadets, although a formal agreement was not completed in 2026. Public safety and enforcement efforts remained a priority. Two officers received national and regional recognition for impaired-driving enforcement. Local adjudication was expanded to include overweight truck violations, providing an additional tool for commercial vehicle and roadway safety. Truck enforcement resulted in approximately $227,000 in fines issued by one officer during the year. The Department expanded public transparency by activating the Flock Safety Transparency Portal, providing residents with information about the Automated License Plate Reader program, applicable policies, and use of the technology. The City also continued reviewing safeguards, auditing practices, and oversight of the system. The Department provided public safety services for an expanded schedule of community events, including the inaugural 12-week Mosaic Market, two new parades, and the Union Pacific Big Boy event, which brought approximately 60,000 visitors to West Chicago over several hours. Advance planning, interagency coordination, mutual aid, and resource management allowed these events to be completed without a critical incident while keeping departmental overtime within projected levels. Community outreach also expanded with initiatives including a Senior Fair, a domestic violence support group, and the Blue Envelope Program, a voluntary communication tool to assist individuals with autism or other communication and sensory needs during police interactions. The Department also continued supporting Special Olympics Illinois through activities including its annual Cop on Top campaign and commemorative Big Boy T-shirt sales during the June event. West Chicago Emergency Services and Disaster Agency (ESDA) members provided training to Police Department personnel on their disaster response capabilities, resources, and responsibilities, and several ESDA members participated in the department's annual rapid deployment training. ESDA continued efforts to expand its volunteer membership, althouQh volunteer recruitment remains challenQinQ. 27 ===== PDF PAGE 101 ===== Description of Major Activities POLICE DEPARTMENT Operations Operations comprises the Support Services and Patrol Divisions. The Support Services Division is responsible for record-keeping, providing Social Services, and conducting community outreach. In addition, the Support Services Division is responsible for criminal investigations, proactive criminal investigations, undercover operations, evidence warehousing, school resource/liaison, and crime analysis. The Patrol Division is responsible for responding to calls for service, conducting proactive/preventative patrols, traffic education, enforcement and traffic crash investigations, and crime prevention. FYE 2027 Program Objectives (1) Expand local adjudication to include eligible non-reportable traffic violations by August 2027 to strengthen enforcement and improve roadway safety. (2) Install and deploy speed awareness signage at priority locations and use collected data to support targeted traffic enforcement by October 2027. (3) Advance the Police Cadet program with Elgin Community College and establish a process for cadets to receive college credit for their service by December 2027. (4) Expand social services and internship programs through educational and municipal partnerships, including implementation of a shared second Social Worker position, by December 2027. 2025 2026 2027 2028 Ongoing Activity Measures Actual Estimated Proposed Proiected Drug Arrests 58 46 52 50 Domestic Disturbances 392 401 375 396 Auto Crashes 893 941 875 903 DUI Arrests 234 193 190 202 Traffic Citations 4,150 4,383 4,450 4,600 Self-Initiated Activity 38,979 28,281 33,200 36,520 Calls for Service 11,242 11,296 12,500 13,200 Total Activity 50,221 39,577 45,700 49,720 NIBRS Group A 785 719 740 732 Animal Complaints 481 424 452 430 Full Time Equivalent Positions 53 53 53.5 53.5 28 ===== PDF PAGE 102 ===== POLICE Operations 01-06-13 Actual Budgeted Estimated Proposed Projected Projected Ex ense Item 2025 2026 2026 2027 2028 2029 SALARY & WAGES: 4020 A~ministrative - Salary 1,152,022 1,160,547 1,155,000 1,283,200 1,321,700 1,361,400 4022 Patrolmen - Salary 4,059,702 4,423,317 4,076,000 4,471,271 4,747,000 4,901,300 4023 Sergeants - Salary 938,684 921,800 865,000 990,000 1,019,700 1,050,300 4025 CSO - Salary 194,391 203,019 170,000 210,000 216,300 222,800 4026 Contract Services - Salary 10,610 15,500 12,000 16,000 16,500 17,000 4029 Administrative Overtime 4032 Officer Overtime 619,198 617,000 573,408 600,000 618,000 625,000 4035 CSO Overtime 11,940 15,300 13,280 15,800 16,000 16,500 4050 FICA & Medicare 516,122 562,800 508,202 580,400 608,600 626,900 4051 Police Pension 3,567,300 3,741,257 3,741,000 3,804,137 3,994,400 4,194,200 4052 ICMA-RC 31,082 30,000 30,000 30,000 30,000 30,000 4054 Unemployment Insurance 4056 IMRF 58,223 60,200 58,471 62,100 64,000 66,000 4058 VEBA 55,570 82,400 131 891 Sub-Total $11,214,844 $11,833,140 $11,334,251 $12,062,908 $12,652,200 $13,111,400 CONTRACTUAL: 4100 Legal Fees 139,529 130,000 160,000 120,000 123,600 120,000 4110 Training and Tuition 37,557 35,000 35,000 64,000 65,000 66,000 4111 Mileage & Travel 8,237 8,300 4,035 9,526 9,800 10,000 4112 Memberships/Dues/Subscriptions 13,306 20,000 20,000 20,030 20,700 21,400 4125 Software Maintenance 184,650 206,600 206,600 193,000 198,800 204,800 4202 Telephone and Alarms 69,894 72,000 65,512 67,000 69,100 75,000 4211 Printing and Binding 1,811 5,000 3,000 4,000 4,000 4,000 4216 Grounds Maintenance 2,315 1,600 2,400 2,400 2,500 2,500 4221 DuComm Quarterly 633,370 652,600 652,600 703,000 724,100 745,900 4225 Other Contractual Services 281,283 174,200 160,300 323,000 332,700 342,700 4230 Graffiti Removal-Contractual 14,300 10,000 4231 Reception Support 4232 Crossing Guards 60,394 36,000 42,670 50,000 51,500 53,000 4300 RMA General Insurance 212,977 218,870 218,870 227,000 238,400 250,400 4301 Other Insurance 4423 Radio Equipment Maint. and Repair 10,272 12,000 12,000 14,050 14,500 15,000 4425 Hardware Maintenance 9,735 11,000 11,000 8,250 8,500 8,800 4501 Postage Meter Rental 960 1,200 1,600 1,290 1,400 1,500 4502 Copier Fees 3,230 5,600 3,000 3,200 3,300 3,400 Sub-Total $1,683,819 $1,599,970 $1,598,586 $1,809,746 $1,867,900 $1,924,400 COMMODITIES: 4600 Computer/Office Supplies 2,623 2,500 2,500 3,000 3,000 2,500 4601 Field Equipment 18,797 3,400 3,400 15,500 16,000 16,500 4607 Gas and Oil 100,011 92,500 118,000 105,000 108,200 111,500 4613 Postage 1,545 2,000 2,000 2,100 2,100 4615 Uniforms and Safety Equipment 25,409 49,400 49,400 52,450 54,100 55,800 4616 Vehicle License Fees 1,446 2,200 1,469 2,085 2,200 2,300 4617 First Aid Supplies 1,962 1,100 1,100 1,010 1,100 1,200 4618 Ammunition and Firearms 21,292 23,400 23,400 22,239 23,000 23,700 4629 CERT Supplies 4640 Crime Prevention 19,252 40,000 40,000 40,000 41,200 42,500 4644 Drug Asset Forfeiture 92,438 4645 K9 (OAF) Expenses 4647 OAF - Department of Justice 3,212 4648 Drug Asset Forfeiture - State 4650 Miscellaneous Commodities 13 344 14,000 12 292 12 641 12 800 13 000 Sub-Total $301,331 $230,500 $251,562 $255,925 $263,700 $271,100 CAPITAL OUTLAY: 4804 Vehicles 115,600 215,925 274,000 161,800 270,000 272,900 4806 Other Capital Outlay 58,000 Sub-Total $115,600 $215,925 $274,000 $219,800.00 270,000 $272,900 Total! $13,31s,s94 I $1J,a19,s3s I $13,4sa,399 I $14,348,379 I $1s,os3,aoo I $1s,s19,aoo I 29 ===== PDF PAGE 103 ===== fibJ a1, w~t ~ POLICE DEPARTMENT Emergency Services and Disaster Agency (ESDAJ Description of Major Activities In accordance with the Illinois Emergency Management Act of January 1992, the West Chicago Emergency Services and Disaster Agency (ESDA) exists to prevent, minimize, repair, and alleviate injury or damage resulting from disasters caused by enemy attack, sabotage, or other hostile action, or from natural or man-made disasters. Its primary function continues to be support and relief for the West Chicago Police Department. Typically, ESDA provides assistance at major traffic accidents, protects evidence at crime scenes, and protects the public and property during weather-related events. ESDA volunteers are trained to spot potentially hazardous weather that may affect the City or western DuPage County. It is part of a multi-county network of weather spotters, providing first-hand information to the DuPage County Office of Emergency Management. This information is used for countywide severe weather alerts and is passed on to the National Weather Service. Storm spotting also enables ESDA to issue warnings about potentially dangerous weather conditions to residents of West Chicago. All members of ESDA are required to maintain certification as Severe Weather Spotters. • Since 1991, ESDA has maintained an Outdoor Warning Siren System to warn residents of approaching tornadoes, major emergencies, or the possible threat of an attack on the United States. The current siren system contains eight sirens. With the new telemetry system in place, all sirens are "growl tested" weekly. Sirens are fully tested by DuComm on the first Tuesday of each month. The full test consists of a three-minute steady tone. The growl test activates each siren for approximately 1 second and verifies that all key components in the siren system are operational. FYE 2027 Program Objectives (1) Ensure all ESDA members complete CPR certification and fire extinguisher training by July 2027 to strengthen emergency preparedness and life-safety response capabilities. (2) Complete installation and implementation of a citywide VHF radio repeater system by December 2027 to improve coverage, communication reliability, and coordination among ESDA personnel and partner emergency response agencies. 30 ===== PDF PAGE 104 ===== POLICE Emergency Services and Disaster Agency (ESDA) 01-06-14 Actual Budgeted Estimated Proposed Projected Projected Ex ense Item 2025 2026 2026 2027 2028 2029 CONTRACTUAL: 4110 Training and Tuition 200 4202 Telephone and Alarms 5,061 6,600 4,496 5,500 5,600 5,700 4225 Other Contractual Services 10,407 6,800 6,000 6,500 6,700 6,800 4429 Radio Repair Sub-Total $15,468 $13,600 $10,496 $12,000 $12,300 $12,500 COMMODITIES: 4604 Tools & Equipment 200 300 300 4607 Gas and Oil 223 900 1,848 1,000 1,100 1,200 4615 Uniforms& Safety Equipment 467 1,500 1,500 1,600 1,700 1,800 4650 Miscellaneous Commodities 200 139 300 400 400 Sub-Total $689 $2,800 $3,787 $3,200 $3,200 $3,400 CAPITAL OUTLAY: 4804 Vehicles 4806 Other Capital Outlay Sub-Total $0 $0 $0 $0 $0 $0 Total! s16,1s1 I s16,4oo I $14,283 I s1s,200 I s1s,soo I s1s,soo I 31 ===== PDF PAGE 105 ===== PUBLIC WORKS DEPARTMENT Financial Summary 2025 2026 2026 2027 2028 Program Actual Budgeted Estimated Proposed Projected Administration 273,074 263,600 344,200 355,700 Municipal Properties 407,782 469,640 476,025 481,525 Forestry 115,110 142,600 165,400 145,500 Cemeteries 80,342 88,400 100,800 104,000 Road and Bridge 1,449,327 1,546,820 1,674,390 1,718,130 Maintenance Garage 495,622 496,550 522,735 528,800 TOTAL $2,821,257 $3,007,610 257,500 433,160 131,700 88,400 1,495,044 477,650 $2,883,454 $3,283,550 $3,333,655 32 ===== PDF PAGE 106 ===== eJbJ o1, w~t eltkaga. PUBLIC WORKS DEPARTMENT Performance Report on FYE 2026 Major Program Objectives In FY 2026, Staff successfully collaborated with consulting engineers to complete the 2026 Annual Roadway Rehabilitation Project, Industrial Streets Improvement Project - Phase A (Western Dr & Downs Dr), Industrial Streets Improvement Project - Phase A (Fenton Lane), and York Avenue Area Watermain and Streets Rehabilitation Project. In addition, annual maintenance programs in FY 2026 included sidewalk cutting, pavement rejuvenation, pavement marking, and the concrete maintenance program to improve various pavement, retaining walls, sidewalks as well as curb and gutters throughout the City. The City also initiated design engineering for several key projects such as the Industrial Street Improvements Project- Phase B (Industrial Dr), Downtown Modernization and Beautification Project, and Atlantic Drive Resurfacing Project. Staff coordinated with partner agencies on projects such as the West Branch DuPage River Trail and IL-64 Traffic Modernization Project. Staff, along with the contractual engineering team, reviewed 56 utility permits as of October 2026. In FY 2026, staff, in coordination with consulting engineers, pursued or managed several grants such as: • Surface Transportation Program (STP) Grant for Smith Road Resurfacing Project • Surface Transportation Program (STP) for Purnell Road Sidewalk Extension Project • Economic Development Program (EDP) Grant for Industrial Drive Reconstruction Project • Rebuild Downtown & Main Street (ROMS) Program Grant for Downtown Modernization and Beautification Project • Community Development Block Grant (CDBG) Program for York Avenue Area Water Main and Streets Rehabilitation Project Public Works participated in engagement efforts such as project specific open houses and the Leman Middle School sixth grade community field trip to learn about Public Works. Tree City USA status was maintained in 2026. Other highlights included various facility and grounds projects such as the West Chicago Community Park - Phase 0, Washington Street Building Demolition, Museum Interior Renovations and Improvements, Museum Masonry Restoration Project, Water Treatment Plant Rooftop Unit (RTU) Replacement, and Police Station RTU & Boiler Replacement. The City Hall Rooftop Unit Replacement Project was awarded in FY 2026; however, the project is scheduled to be completed in FY 2027 due to material lead time and weather. Furthermore, Corrective Action at Leaking Underground Storage Tank Site at 135 W. Grand Lake Blvd was awarded in FY 2026; however, due to a prolonged approval process from the Illinois Environmental Protection Agency, the project is tentatively scheduled for construction in FY 2027. Streets and Forestry Division staff oversaw contractual programs for Brush Pick-up, Forestry Maintenance, Tree Planting (Spring and Fall), and ROW Maintenance. Removals of dead, dying, or diseased trees were mostly completed by City staff, with contractual assistance when warranted. Staff also assisted with multiple City sponsored special events. 33 ===== PDF PAGE 107 ===== Description of Major Activities PUBLIC WORKS DEPARTMENT Administration General Public Works Department overhead expenses are charged to this program, in addition to the solid waste subsidy approved by the City Council in 2006. In 2009, the Kerr-McGee oversight expenses were added to this program. FYE 2027 Program Objectives (1) Apply for Community Development Block Grant funds for the eligible project(s) by October 2027. (2) Procure bids, contracts, proposals and provide administrative oversight for various long-term and short-term projects throughout 2027 (3) Apply for Surface Transportation Program grant funds for the eligible project(s) by October 2027. 2025 2026 2027 2028 Ongoing Activity Measures Actual Estimated Proposed Projected Grant Program Applications Submitted 3 1 3 2 Full Time Equivalent Positions - - - - 34 ===== PDF PAGE 108 ===== PUBLIC WORKS Administration 01-09-10 Actual Budgeted Estimated Proposed Projected Projected Ex ense Item 2025 2026 2026 2027 2028 2029 CONTRACTUAL: 4100 Legal Fees 13,084 6,000 7,100 5,000 5,200 5,300 4110 Training and Tuition 5,468 6,500 3,500 6,500 6,700 7,000 4112 Memberships/Dues/Subscriptions 915 1,000 1,100 1,500 1,500 1,500 4125 Software 67,600 71,000 40,700 4202 Telephone and Alarms 6,000 2,000 2,000 2,000 2,000 4365 Payments to Taxing Bodies 248,062 233,700 233,700 240,800 248,100 255,600 Sub-Total $267,528 $253,200 $247,400 $323,400 $334,500 $312,100 COMMODITIES: 4600 Computer/Office Supplies 170 800 800 800 700 700 4607 Gas & Oil 300 200 300 300 300 4613 Postage 400 200 400 400 400 4615 Uniforms& Safety Equipment 1,321 1,400 1,400 1,800 1,800 1,800 4650 Miscellaneous Commodities 4,054 7,500 7,500 17,500 18,000 18,200 Sub-Total $5,546 $10,400 $10,100 $20,800 $21,200 $21,400 Total! $273,074 I s2s3,soo I s2s1.soo I $344,200 I s3ss,100 I $333,500 I 35 ===== PDF PAGE 109 ===== Description of Major Activities PUBLIC WORKS DEPARTMENT MUNICIPAL PROPERTIES The maintenance of all City facilities is performed under the direction of the Public Works Department. The employees' main responsibilities are the daily upkeep and repair of City Hall, Museum, Police Station, Fleet Maintenance Garage, Water Treatment Plant, Utility Facilities, and the Streets Facility as well as all City owned Street lighting, poles, fixtures and controls. Buildings and grounds maintenance includes limited painting, light electrical and plumbing repairs, replacement of worn-out parts and other general construction, repair and maintenance work. Major maintenance and repair work is performed by independent contractors, as is the janitorial cleaning of the municipal buildings. FYE 2027 Program Objectives (1) Procure/renew contractual custodian services for all City buildings prior to the end of January 2027. (2) Procure and refurbish existing Downtown water fountain by May 2027. (3) Complete the installation of City Hall RTU Project by June 2027. (4) Procure/design/bid/complete the Fleet Garage Roof Replacement and Floor coating by December 2027. 2025 2026 2027 2028 Ongoing Activity Measures Actual Estimated Proposed Proiected Buildinq Safety Inspections 12 12 12 12 Daily Building Inspections 200 200 200 200 Tunnel Inspections 250 250 250 250 Streetlight Maintenance/Repairs 150 100 100 100 Full Time Equivalent Positions 1.75 1.75 1.75 1.75 36 ===== PDF PAGE 110 ===== PUBLIC WORKS Municipal Properties 01-09-21 Actual Budgeted Estimated Proposed Projected Projected Ex ense Item 2025 2026 2026 2027 2028 2029 SALARY & WAGES: 4020 Administrative - Salary 84,093 85,700 87,000 89,200 93,200 97,300 4027 Operational - Salary 91,705 95,500 98,000 99,700 104,500 108,900 4029 Overtime 5,093 11,300 2,600 11,700 12,100 12,500 4050 FICA & Medicare 13,564 14,800 14,100 14,600 15,400 15,900 4056 IMRF 16,282 17,500 16,700 13,400 13,800 14,600 Sub-Total $210,736 $224,800 $218,400 $228,600 $239,000 $249,200 CONTRACTUAL: 4110 Traning and Tuition 2,644 5,000 3,000 3,000 4,100 3,300 4202 Telephone and Alarms 3,184 3,500 3,200 3,700 3,700 3,700 4203 Heating Gas 9,530 7,900 9,500 9,500 9,800 10,100 4204 Electric 8,247 7,800 6,000 8,100 8,400 8,700 4216 Grounds Maintenance 7,818 5,700 5,700 5,900 6,100 6,300 4219 Contract Janitorial Service 46,240 53,100 45,420 54,700 56,400 58,100 4225 Other Contractual Services 35,382 48,300 45,000 54,800 51,500 53,100 4300 RMA General Insurance 16,100 16,540 16,540 17,100 17,700 18,300 4301 Other Insurance 10,000 Sub-Total $129,145 157,840 $134,360 $156,800 $157,700 $161,600 COMMODITIES: 4607 Gas and Oil 4,284 5,000 4,800 5,000 5,100 5,200 4615 Uniforms & Safety Equipment 2,463 5,400 4,000 4,200 4,300 4,400 4650 Miscellaneous Commodities 48,354 55,000 50,000 51,500 51,500 52,000 Sub-Total $55,100 $65,400 $58,800 $60,700 $60,900 $61,600 CAPITAL OUTLAY: 4804 Vehicles 12,800 21,600 21,600 29,925 23,925 31,900 Sub-Total $12,800 $21,600 $21,600 $29,925 $23,925 $31,900 Total! $407,782 I $469,s4o 1 $433,1so 1 $476,025 I $481,525 I s5o4,3oo 1 37 ===== PDF PAGE 111 ===== Description of Major Activities PUBLIC WORKS DEPARTMENT FORESTRY The three services included in this program are: brush collection, emergency tree removals/trimming from storm damage, and hornet nest removals. Each of these programs is handled by an independent contractor and administered by various staff in the Streets Division. The system of removing brush with a mechanized loader and chipping the brush at the contractor's site has resulted in faster brush removal. Completion time is typically less than one week, with no chipping debris left on the streets. The contractual Brush Collection Program is administered over a seven-month period (May through November), with brush collection commencing the first full week of each month. FYE 2027 Program Objectives (1) Procure contractual services and complete the Spring Tree Planting Program by June 2027. (2) Procure contractual services and complete the Fall Tree Planting Program by October 2027. (3) Procure contractual services and complete the 2027 Monthly Brush Collection Program by December 2027. (4) Procure contractual services and complete the Tree Trimming Program by December 2027. 2025 2026 2027 2028 Ongoing Activity Measures Actual Estimated Proposed Projected Emergency Tree Removals 22 5 15 15 Ash Tree Removals Due to EAB 32 82 60 60 Damage Average Time to Complete Brush 35 35 35 35 Collection (Days) Hornet Nest Removals 12 8 12 12 Full Time EQuivalent Positions - - - - 38 ===== PDF PAGE 112 ===== PUBLIC WORKS Forestry 01-09-22 Actual Budgeted Estimated Proposed Projected Projected Ex ense Item 2025 2026 2026 2027 2028 2029 CONTRACTUAL: 4200 Legal Notices 100 100 200 200 300 4214 Brush Pickup 107,432 109,700 99,700 109,700 113,000 116,400 4225 Other Contractual Services 3,995 23,900 23,000 50,500 27,100 28,000 Sub-Total $111,426 $133,700 $122,800 $160,400 $140,300 $144,700 COMMODITIES: 4604 Tools and Equipment 3,683 8,900 8,900 5,000 5,200 5,300 Sub-Total $3,683 $8,900 $8,900 $5,000 $5,200 $5,300 Total I s11s,110 1 s142,soo 1 s131,100 1 s1ss,4oo 1 s14s,soo 1 s1so,ooo 1 1.1598878 0.87968561 1.03092784 39 ===== PDF PAGE 113 ===== Description of Major Activities PUBLIC WORKS DEPARTMENT CEMETERIES The Public Works Department administers and oversees the activities of the two City-owned cemeteries (Glen Oak and Oakwood). This program includes the sale of grave sites, interments, ground maintenance activities, records and reports through an independent contractor performing the duties of Cemetery Sexton. FYE 2027 Program Objectives (1) Continue to monitor and treat the oak trees at the Glen Oak Cemetery, including fertilizer application by October 2027. (2) Complete necessary patch/ grading work at Glen Oak and Oakwood Cemeteries by October 2027. (3) Reset headstones as necessary at Oakwood Cemetery by October 2027. 2025 2026 2027 2028 Ongoing Activity Measures Actual Estimated Proposed Projected Mowings 34 34 34 34 Seal Coat Roads 0 1 0 1 Weed/Crabgrass Control 2 2 2 2 Applications Interments 30 20 20 20 Full Time Equivalent Positions - - - - 40 ===== PDF PAGE 114 ===== PUBLIC WORKS Cemeteries 01-09-23 Actual Budgeted Estimated Proposed Projected Projected Ex ense Item 2025 2026 2026 2027 2028 2029 CONTRACTUAL: 4209 Interments 32,600 33,600 33,600 34,700 35,800 36,900 4216 Grounds Maintenance 25,167 31,000 31,000 42,000 43,300 44,600 4217 Cemetery Sexton 7,200 7,800 7,800 8,100 8,400 8,700 4225 Other Contractual Services 15,375 16,000 16,000 16,000 16,500 17,000 Sub-Total $80,342 $88,400 $88,400 $100,800 $104,000 $107,200 Total! $80,342 I $aa,4oo I $aa,4oo I $100,aoo I $104,000 I $101,200 I 41 ===== PDF PAGE 115 ===== Description of Major Activities PUBLIC WORKS DEPARTMENT ROAD & BRIDGE Street Division activities not listed elsewhere as their own Program are included in the Road and Bridge Program. Examples of these activities include: sign work, mowing, parkway cleanup, tree trimming/removals, sidewalk repairs, parkway restorations and landscaping, alley work, shoulder gravel, special events, and most service requests. FYE 2027 Program Objectives (1) Incorporate city wide sign inventory into GIS by April 2027. (2) Evaluate and optimize snow operations to incorporate new downtown improvements by October 2027. (3) Complete the in-house hot-mix asphalt pavement patching program by November 2027. (4) Continue storm sewer and catch basin cleaning, televising, and complete identified repairs by December 2027. 2025 2026 2027 2028 Ongoing Activity Measures Actual Estimated Proposed Projected Special Events Handled 7 19 20 20 Service Requests Fulfilled 500 350 600 600 Mowing Operations Completed 34 34 34 34 Parkway/Street Restorations 85 64 120 120 Street Sweepings (Days) 268 180 275 275 Completed Full Time Equivalent Positions 9.50 9.50 9.50 9.50 42 ===== PDF PAGE 116 ===== PUBLIC WORKS Road & Bridge 01-09-24 Actual Budgeted Estimated Proposed Projected Projected Ex ense Item 2025 2026 2026 2027 2028 2029 SALARY & WAGES: 4020 Administrative - Salary 128,002 130,600 129,000 133,000 138,000 144,500 4027 Operational - Salary 623,552 649,900 639,500 662,000 692,800 723,700 4029 Overtime 87,856 69,760 71,600 71,900 74,100 76,400 4050 FICA & Medicare 63,739 65,100 59,000 61,500 64,500 67,000 4054 Unemployment Insurance 303 4056 IMRF 76,145 76,900 69,500 59,000 59,800 62,000 Sub-Total $979,596 $992,260 $968,600 $987,400 $1,029,200 $1,073,600 CONTRACTUAL: 4108 Pre-Employment Exams 250 250 250 250 250 4110 Training and Tuition 2,821 4,000 733 4,000 4,100 4,200 4112 Memberships/Dues/Subscriptions 410 500 500 500 500 500 4202 Telephone and Alarms 2,166 3,500 2,100 3,000 3,100 3,200 4225 Other Contractual Services 24,491 40,500 40,000 61,000 62,900 64,800 4300 RMA General Insurance 34,800 35,810 35,810 37,015 38,130 39,300 4301 Other Insurance 6,500 Sub-Total $64,688 $91,060 $79,393 $105,765 $108,980 $112,250 COMMODITIES: 4600 Computer/Office Supplies 1,977 4,000 3,851 4,000 4,000 4,000 4604 Tools and Equipment 7,150 20,000 20,000 30,000 10,000 10,000 4607 Gas and Oil 61,198 78,300 62,000 75,000 77,300 78,000 4615 Uniforms & Safety Equipment 7,071 7,800 7,800 8,100 8,200 8,300 4650 Miscellaneous Commodities 28,547 46,000 46,000 49,000 42,000 43,000 Sub-Total $105,942 $156,100 $139,651 $166,100 $141,500 $143,300 CAPITAL OUTLAY: 4804 Vehicles 299,100 307,400 307,400 415,125 438,450 625,600 Sub-Total $299,100 $307,400 $307,400 $415,125 $438,450 $625,600 Total I s1,449,321 1 s1,546,s20 1 s1,49s,044 1 s1,614139o 1 s1,11s,130 1 s1,954,1so 1 1.082472427 1. 026122946 1.137719497 43 ===== PDF PAGE 117 ===== Description of Major Activities PUBLIC WORKS DEPARTMENT MAINTENANCE GARAGE The Municipal Garage administers a preventative maintenance program which minimizes the occurrence of costly emergency vehicle, truck and equipment breakdowns, and prevents prolonged fleet downtime, thereby maintaining the timely delivery of municipal services to City residents. User departments are considered consumers of fleet maintenance services and are charged a user fee based on their historical usage to fund capital equipment purchases, depreciation expenses and general overhead (see Capital Equipment Replacement Fund). FYE 2027 Program Objectives (1) Identify and properly dispose of all surplus vehicles by October 2027. (2) Complete all safety lane inspections by November 2027. (3) Review the Capital Equipment Replacement Schedule for FY 2027, write specifications and order vehicles/equipment by November 2027. (4) During off seasons (i.e., winter for mowing and forestry equipment, summer for snow plowing equipment), inspect and repair all equipment, including small engine equipment, prior to start of 2027 seasonal needs (i.e., prior to May 2027 for mowing and forestry equipment, and prior to November 2027 for snow plowing equipment). 2025 2026 2027 2028 Ongoing Activity Measures Actual Estimated Proposed Projected Preventative Maintenance 400 400 400 400 Evaluations Safety Lane Inspections 60 60 60 60 Vehicle/Equipment Repairs 1300 1350 1350 1350 Full Time Equivalent Positions 1.50 1.50 1.50 1.50 44 ===== PDF PAGE 118 ===== PUBLIC WORKS Maintenance Garage 01-09-25 Actual Budgeted Estimated Proposed Projected Projected Ex ense Item 2025 2026 2026 2027 2028 2029 SALARY & WAGES: 4027 Operational - Salary 124,904 130,400 135,600 137,200 142,500 148,000 4029 Overtime 18,636 24,600 13,000 25,400 26,200 27,000 4050 FICA & Medicare 10,981 11,700 10,400 10,800 11,000 11,500 4054 Unemployment Insurance 7,563 4056 IMRF 13,059 12,400 12,300 9,900 10,000 10,500 Sub-Total $175,142 $179,100 $171,300 $183,300 $189,700 $197,000 CONTRACTUAL: 4110 Training and Tuition 1,159 5,000 3,350 3,500 3,500 3,500 4202 Telephone and Alarms 2,535 2,800 2,600 2,900 2,900 3,000 4300 RMA General Insurance 5,400 5,550 5,500 5,735 5,900 6,100 4400 Vehicle Repair 65,046 61,800 60,000 70,000 62,100 64,000 Sub-Total $74,140 $75,150 $71,450 $82,135 $74,400 $76,600 COMMODITIES: 4603 Parts for Vehicles 211,050 195,700 190,000 201,600 207,700 214,000 4604 Tools and Equipment 20,787 31,000 30,000 40,000 41,200 42,000 4607 Gas and Oil 2,068 2,400 3,100 3,300 3,400 3,500 4615 Uniforms & Safety Equipment 1,015 2,300 2,300 2,400 2,400 2,500 4650 Miscellaneous Commodities 11,421 10,900 9,500 10,000 10,000 10,200 Sub-Total $246,340 $242,300 $234,900 $257,300 $264,700 $272,200 Total! $495,622 I $496,550 I $477,s5o I $522,735 I $52s,soo I $545,soo I 45 ===== PDF PAGE 119 ===== COMMUNITY DEVELOPMENT DEPARTMENT Financial Summary 2025 2026 2026 2027 2028 Program Actual Budgeted Estimated Proposed Projected Planning & 844,500 602,370 444,165 801,570 701,920 Engineering Building & Code 918,149 722,010 887,772 907,250 834,466 Enforcement Museum Events 375,617 - - - - TOTAL 2,138,266 $1,324,380 1,331,937 1,708,820 1,536,386 46 ===== PDF PAGE 120 ===== COMMUNITY DEVELOPMENT DEPARTMENT Performance Report on FYE 2026 Major Program Objectives In FY2026, the Community Development Department experienced several staffing transitions that required redistribution of responsibilities. Following the retirement of an engineer, that position was reallocated to Public Works. The City Planner position also remained vacant for most of the year after the prior Planner was appointed as the interim Director and later as Community Development Director. Engineering inspections and permit plan review responsibilities were shifted to the Department's stormwater engineer, while planning and zoning functions were absorbed by the Director pending onboarding of the new City Planner. Staff liaison duties for the Historical Preservation Commission were reassigned to the Chief Building Official. The Department continued work on planning and zoning initiatives intended to support downtown redevelopment and changing development trends. With the approval of the City's second data center and increased inquiries around data centers and Battery Energy Storage Systems, staff prepared a temporary moratorium to allow additional research and develop appropriate recommended regulations and procedures. Staff also prepared a zoning text amendment to permit outdoor athletic fields as a special use in the downtown district to accommodate consideration of a futsal facility on a small portion of the city-owned West Washington Street property. Staff continued to support downtown revitalization efforts and the work of the Downtown Revitalization Commission. A draft of the Architectural and Historical Survey performed by MKSK Architects has been completed and staff is working with the firm to finalize it, which is anticipated to be completed before the end of 2026. A review of land use designations within the Comprehensive Plan occurred internally and will continue into 2027 with potential changes brought to the City Council for adoption. The Department also reviewed administrative and regulatory practices to improve efficiency and customer service. In 2026, the City discontinued the use of administrative adjudication for unpaid refuse bills, eliminating the need for residents to appear before the hearing officer for these matters and reducing staff time devoted to the process. Staff continued their soft code- enforcement approach, seeking to attain compliance before issuing Notices of Violation. A review of fees will begin near the end of 2026 with an anticipated completion in 2027. As departments evaluated opportunities for more centralized software and data integration, staff deferred further expansion of CloudPermit in favor of assessing how permitting functions could be more fully integrated with the City's new OpenGov ERP platform. The Department saw a significant increase in permit revenue largely attributed to a few major building projects including two large industrial spec warehouse buildings totaling 677,433 square feet, and an 80,000 square foot data center. Other major projects included major renovations for existing businesses including Mapei and Ball Horticulture as well as the redevelopment of the former Shell Gas Station property on Neltnor Boulevard. 47 ===== PDF PAGE 121 ===== COMMUNITY DEVELOPMENT DEPARTMENT Planning & Engineering Description of Major Activities Planning and Engineering oversees zoning, short and long-range planning, historic preservation, engineering for private development, subdivision of property, stormwater management, and other community initiatives. As part of this program, staff makes recommendations for revisions to the comprehensive plan, zoning and subdivision regulations, and other City Codes to improve development and stay competitive by improving and clarifying the process. Staff guides developers through the review process by conducting development review meetings as appropriate, explaining code requirements, reviewing plan submittals and proactively contacting developers to discuss issues that may arise. This Division, through the City Planner, serves as the staff liaison for the Plan Commission/Zoning Board of Appeals. The Department as a whole, through the Director, serves as the staff liaison for the Development Committee. FYE 2027 Program Objectives (1) Complete the Zoning Text Amendment for Data Centers/Battery Energy Storage Systems by March 2027. (2) Develop recommendations with Business & Community Relations Department and the Downtown Revitalization Commission to expand permitted uses and support greater development flexibility downtown by April 2027. (3) Integrate the new City Planner into daily operations while streamlining application intake, review, and tracking to shorten timelines and improve customer service by July 2027. (4) Engage a consultant by August 2027 to prepare a form-based code for City-owned property, establishing clear design and use standards for future mixed-use development. (5) Adopt clear standards for food truck locations, licensing, and operations, and coordinate programming that supports local events and activates public spaces by September 2027. (6) Complete the West Washington Street Site Concept Plan in coordination With Business & Community Relations Department by September 2027. (7) Evaluate standards for permitting accessory dwelling units to expand housing options within existing neighborhoods by November 2027. Ongoing Planning, Zoning and 2025 2026 2027 2028 Engineering Activity Measures Actual Estimated Proposed Projected Plan Commission Applications 22 15 20 20 Certificates of Appropriateness 22 24 25 25 Full Time Equivalent Positions 4.0 3.0 4.0 4.0 48 ===== PDF PAGE 122 ===== COMMUNITY DEVELOPMENT Planning and Engineering 01-10-28 Actual Budgeted Estimated Proposed Projected Projected Ex ense Item 2025 2026 2026 2027 2028 2029 SALARY & WAGES: 4016 Commissions - Salary 419 700 560 1,320 1,320 1,320 4020 Administrative - Salary 459,978 373,900 273,200 367,000 384,000 403,000 4029 Overtime 4050 FICA & Medicare 33,513 28,700 20,900 29,000 29,500 30,900 4053 Health/Dental/Life 861 4054 Unemployment Insurance 4056 IMRF 41,555 34,100 24,700 25,700 26,800 28,100 Sub-Total $536,326 $437,400 $319,360 $423,020 $441,620 $463,320 CONTRACTUAL: 4100 Legal Fees 78,473 32,000 25,000 35,000 37,500 39,000 4110 Training and Tuition 1,121 2,000 2,000 5,000 4,500 4,500 4112 Memberships/Dues/Subscriptions 4,702 3,000 2,000 4,000 4,000 4,000 4125 Software Maintenance 15,123 7,000 7,000 31,600 32,700 19,294 4200 Legal Notices 2,512 3,000 600 2,000 2,000 2,000 4202 Telephone and Alarms 1,497 1,200 1,375 1,500 1,500 1,500 4211 Printing & Binding 188 2,000 200 1,000 800 800 4216 Grounds Maintenanace 4223 Legal Reporter Fees 9,215 4225 Other Contractual Services 102,444 100,000 65,000 275,000 150,000 140,000 4234 Paratransit Services 11,418 5,500 14,500 15,000 18,000 21,000 4300 RMA General Insurance 1,800 1,870 1,870 1,950 2,100 2,300 4375 Economic Development Incentives* 55,857 Sub-Total $284,349 $157,570 $119,545 $372,050 $253,100 $234,394 COMMODITIES: 4600 Computer/Office Supplies 2,138 2,500 1,500 2,000 2,200 2,300 4602 Maps and Plats 377 1,000 500 1,000 1,000 1,000 4613 Postage 700 4615 Uniforms/Safety 225 4700 Prospect Development* 363 4720 Other Charges 200 Sub-Total $3,102 $4,400 $2,000 $3,000 $3,200 $3,300 CAPITAL OUTLAY: 4802 Office Equipment 723 3,000 3,260 3,500 4,000 4,100 4809 Land* 20,000 Sub-Total $20,723 $3,000 $3,260 $3,500 $4,000 $4,100 Total! sa44,soo I $602,370 ! $444,165 ! sao1,s10 1 s101,s20 1 s1os,114 1 *This account has been absorbed into the Business & Community Relations Department budget in 2026. 49 ===== PDF PAGE 123 ===== eJbJ a1, w~t ~ COMMUNITY DEVELOPMENT DEPARTMENT Building & Code Enforcement Description of Major Activities Building and Code Enforcement reviews all building permit applications, conducts inspections including building, change of occupancy, overcrowding and rental, investigates code violation complaints and pursues property maintenance complaints. The code enforcement function includes issuing correction notices, inspecting for compliance, issuing door hangars as a warning, issuing Notice to Appear citations into the City's Administrative Adjudication process for more severe cases and tracking the status of all violations, citations, liens and fines. Staff tracks temporary occupancy permits, letters of intent, letters of credit and stormwater deposits to ensure that construction is completed. Staff also proposes local amendments to the adopted national codes to improve the safety, image and appearance of the community. This Division, through the Building Official, serves as the staff liaison to the Historical Preservation Commission. FYE 2027 Program Objectives (1) Finalize a new procedure for notifying residents of unpaid refuse bills and collecting them without the previous practice of assessing fines at administrative adjudication by May 2027. (2) Refine notice, inspection, and hearing procedures providing consistent treatment, clear expectations, and a reasonable opportunity to achieve compliance by August 2027. (3) Compare the City's building permit and impact fees with surrounding communities to confirm fees remain competitive, reflect the cost of service, and support cost recovery September 2027. (4) Offer informational sessions throughout 2027 to improve resident understanding of permit requirements and inspections and reduce incomplete applications and review delays. (5) Convert paper records to digital format to free up workspace, improve access to property records for staff and the public, and support long-term records retention throughout 2027. Building & Code Enforcement 2025 2026 2027 2028 Activity Measures Actual Estimated Proposed Projected Notices of Violation Issued 1,532 1,378 1,300 1,100 Notices to Appear Issued 240 150 125 110 Violation Follow-up Inspections 700 200 200 150 Building Permit Applications Processed 879 1,300 1,350 1,400 Contractor Registrations Processed 416 430 450 450 Commercial/Industrial Permits 238 225 250 250 Residential Permit Applications 539 665 650 700 Building Permit Inspections 887 972 1,000 1,200 Full Time Equivalent Positions 2.0 2.0 2.0 2.0 50 ===== PDF PAGE 124 ===== COMMUNITY DEVELOPMENT Building & Code Enforcement 01-10-29 Actual Budgeted Estimated Proposed Projected Projected Ex ense Item 2025 2026 2026 2027 2028 2029 SALARY & WAGES: 4020 Administrative - Salary 93,002 97,400 99,500 103,000 107,500 114,000 4029 Overtime 4050 FICA & Medicare 7,134 7,500 7,700 7,900 8,500 8,900 4056 IMRF 8,310 8,900 9,000 7,400 7,700 8,000 Sub-Total $108,446 $113,800 $116,200 $118,300 $123,700 $130,900 CONTRACTUAL: 4100 Legal Fees 50,911 57,000 24,000 32,000 35,000 35,000 4110 Training and Tuition 289 500 300 500 500 500 4112 Memberships/Dues/Subscriptions 1,363 700 200 500 500 500 4113 Enforcement and Inspections 377,231 395,000 511,836 505,000 450,000 450,000 4120 Plan Review 62,860 40,000 159,066 70,000 80,000 80,000 4125 Software Maintenance 22,248 52,000 50,000 109,100 62,466 36,431 4200 Legal Notices 200 200 300 400 4202 Telephone and Alarms 8,825 9,400 7,800 9,000 9,200 9,300 4205 Weed Cutting 2,328 3,000 2,500 3,000 4,000 4,000 4211 Printing and Binding 2,728 1,500 1,500 2,000 2,500 2,700 4222 Filing Fees 4,675 3,000 2,000 2,000 3,000 3,000 4224 Microfiching 8,938 10,000 12,000 12,000 4225 Other Contractual Services 257,281 30,000 500 30,000 35,000 35,000 4300 RMA General Insurance 1,800 1,870 1,870 1,950 2,100 2,300 4301 Other Insurance Sub-Total $801,476 $594,170 $761,572 $775,250 $696,566 $671,131 COMMODITIES: 4600 Office Supplies 140 200 200 300 350 400 4607 Gas and Oil 452 300 300 400 500 500 4613 Postage 200 200 250 300 4615 Uniforms & Safety Equipment 56 200 200 250 300 4650 Miscellaneous Commodities 200 200 250 300 4720 Other Charges 440 400 400 400 $648 $1,540 $500 $1,700 $2,000 $2,200 CAPITAL OUTLAY: 4802 Office Equipment 29 9,000 6,000 8,000 8,200 8,300 4804 Vehicles 4,700 3,500 3,500 4,000 4,000 5,300 4813 Fa9ade Program* 2,850 4816 Restaurant Grant Program* Sub-Total $7,579 $12,500 $9,500 $12,000 $12,200 $13,600 Total! $918,149 I s122,010 I $887,772 I s901,2so I $834,466 I $811,831 I *This account has been absorbed into the Business & Community Relations Department budget in 2026. 51 ===== PDF PAGE 125 ===== COMMUNITY DEVELOPMENT SPECIAL EVENTS AND CITY MUSEUM* 01-10-30 Actual Budgeted Estimated Proposed Projected Projected Ex ense Item 2025 2026 2026 2027 2028 2029 SALARY & WAGES: 4020 Administrative - Salary 96,968 4050 FICA & Medicare 6,635 4056 IMRF 8,799 Sub-Total $112,402 $0 $0 $0 $0 $0 CONTRACTUAL: 4202 Telephone and Alarms 1,664 4225 Other Contractual Services 90,900 4300 RMA General Insurance 1,800 4502 Copier Lease 4615 Unifroms/Safety 100 Sub-Total $94,464 $0 $0 $0 $0 $0 COMMODITIES: 4680 Special Events 168,751 Sub-Total $168,751 $0 $0 $0 $0 $0 CAPITAL OUTLAY: 4802 Office Equipment Sub-Total $0 $0 $0 $0 $0 $0 Total! $375,617 ! $01 $0 I $0 I $0 I $0 I *This program has been absorbed into the Business & Community Relations Department budget in 2026. 52 ===== PDF PAGE 126 ===== BUSINESS & COMMUNITY RELATIONS* Financial Summary 2025 2026 2026 2027 2028 Program Actual Budgeted Estimated Proposed Projected Community Engagement & - 788,595 776,747 1,062,360 931,340 Communications Economic 539,805 476,280 821,730 592,050 Development - TOTAL $0 $1,328,400 $1,253,027 $1,884,090 $1,523,390 53 ===== PDF PAGE 127 ===== em, o1, w~t ~ BUSINESS & COMMUNITY RELATIONS Performance Report on FYE 2026 Major Program Objectives In 2026, the Business & Community Relations Department strengthened business support, advanced redevelopment, and expanded public engagement and cultural programming. Filling the Business Support Specialist position in March increased capacity for business assistance, grant administration, outreach, and development of the downtown property inventory. Major economic development activities included advancing a proposed townhouse development on City-owned downtown property, facilitating construction of 675,000 square feet of new industrial space within the Roosevelt Road/Fabyan Parkway TIF District, and procuring services for the West Washington Street Site Concept Plan and Targeted Housing Strategy and Market Positioning Analysis. Staff also promoted local incentive programs and assisted prospective restaurant, food hall, and other redevelopment projects. The initial downtown property inventory was compiled, tracking vacancies and market investment opportunities. Review of business registration and licensing regulations continued. The Downtown Investment Program awarded two grants in 2026 and reimbursed two grants totaling $17,452.72. Two additional awarded grants totaling $82,466.50 remained pending, with reimbursement expected before 2026 year-end. The Department advanced initiatives in the 2026-2028 Economic Development Work Plan and supported the Council's adoption of the realigned 2026-2028 and new 2027-2029 Economic Development Work Plans, updating project schedules and priorities. Staff also coordinated the City's first Manufacturing Summit to connect manufacturers with workforce and business development resources. Public engagement included the State of the City/Town Hall, downtown business and property-owner meetings, open houses, and outreach for the Downtown Modernization & Beautification Project. City surveys gathered feedback on the website, Mosaic Market, community events, and data center and battery energy storage regulations. The Community Engagement Roundtable strengthened coordination among local organizations. Events and cultural programming expanded with the launch of Mosaic Market and two community parades celebrating America 250 and Mexican Independence Day. Arts initiatives included the annual Art Banner Exhibit, en plein air exhibits, fountain basin painting, a City- sponsored WeGo Full Steam Ahead train sculpture, and Chalk the Walk during Blooming Fest's 25th anniversary. The Department oversaw the temporary relocation of City Museum operations and coordinated Museum improvements, including cleanup of existing facilities. Communications expanded through bilingual outreach, business newsletters, and renewed mailed materials, including a special events mailer, City information in the Library's summer Program Guide, and opt-in mailed City Bulletins. The City also executed a contract for the new City website and began implementation, with completion anticipated in September 2027. 54 ===== PDF PAGE 128 ===== BUSINESS & COMMUNITY RELATIONS Community Engagement & Communications Description of Major Activities The Community Engagement & Communications Program connects residents, businesses, and community partners with City information, services, and opportunities to participate. The program oversees public outreach, communications, marketing, special events, cultural programming, community partnerships, business registration administration, and City Museum operations. Through accessible and inclusive communications, public feedback opportunities, arts and cultural experiences, and local storytelling, the program builds awareness of City initiatives, supports transparency, celebrates West Chicago's heritage, and strengthens civic pride and community connections. FYE 2027 Program Objectives (1) Coordinate content development and staff training across departments to launch the new WestChicago.gov website by September 2027. (2) Complete the City rebranding initiative in coordination with the website project and apply consistent branding across public communications throughout 2027. (3) Conduct a community-wide survey during the second quarter to benchmark City services and implement a tool that supports ongoing surveys, polls, and public participation. (4) Evaluate site options, select locations, and plan City-hosted community events at new locations for 2027 during downtown construction, partnering with property owners as applicable. (5) Support the transition of Museum operations back to 132 Main Street as facility improvements are completed by December 2027. 2025 2026 2027 2028 Ongoing Activity Measures Actual Estimated Proposed Projected YouTube Views 4,808 5,200 5,500 5,750 Facebook Reach: 5,2( 0 I e,5oo I • lnWestChicago 18,754 18,UUU 50,UUU 100,000 • City Page 2,059,992 2,150,000 2,300,000 2,450,000 lnstagram Reach (lnWestChicago) - - 50,000 75,000 55 5,750 ===== PDF PAGE 129 ===== 2025 2026 2027 2028 Ongoing Activity Measures Actual Estimated Proposed Projected Continued Website Visitors: • WestChicago 153,014 150,000 155,000 160,000 • lnWestChicaQo - - 40,000 70,000 E-News Contacts: • City News 2,404 2,550 2,600 2,650 • Business Updates 1,430 1,505 1,600 1,650 Museum Attendance 3,957 3,500* 3,250* 4,000 Research Requests 108 60 70 70 Public Engagement Opportunities 28 50 50 50 Signature Event Hours 44 70 65 65 Full Time EQuivalent Positions - 1.25 2.25 2.25 * Attendance estimates reflect temporary closures and relocation for museum improvements, reduced access during 2027 downtown construction, and the move back to 132 Main Street upon completion of the museum improvements. 56 ===== PDF PAGE 130 ===== BUSINESS & COMMUNITY RELATIONS Economic Development* 01-11-78 Actual Budgeted Estimated Proposed Projected Projected Ex ense Item 2025 2026 2026 2027 2028 2029 SALARY & WAGES: 4020 Administrative - Salary 130,275 116,550 141,000 148,000 156,000 4029 Overtime 50 500 500 500 4050 FICA & Medicare 9,900 8,950 11,000 11,400 12,000 4054 Unemployment Insurance 4056 IMRF 11,700 10,600 10,100 10,500 10,900 Sub-Total $0 $151,875 $136,150 $162,600 $170,400 $179,400 CONTRACTUAL: 4100 Legal 5,000 5,000 3,500 3,500 4,000 4110 Training & Tuition 2,000 1,750 6,400 2,000 2,500 4112 Memberships/Dues/Subscriptions 8,055 7,080 8,055 8,250 8,500 4125 Software Maintenance 12,125 11,000 24,625 25,500 27,000 4211 Printing & Binding 3,500 1,500 3,500 3,000 3,000 4212 Advertising 16,000 7,500 20,000 22,000 25,000 4225 Other Contractual Services 71,750 70,000 322,650 100,000 100,000 4375 Economic Incentives 130,000 125,000 130,000 130,000 130,000 4613 Pqstage 500 300 500 500 500 4650 Miscellaneous Commodities 3,000 3,000 3,000 3,000 3,500 Sub-Total $0 $251,930 $232,130 $522,230 $297,750 $304,000 COMMODITIES: 4660 External Partnership Support 1,000 1,000 6,000 11,000 11,000 4700 Prospect Development 1,500 1,000 1,500 2,500 2,700 4720 Other Charges 400 400 400 Sub-Total $0 $2,500 $2,000 $7,900 $13,900 $14,100 CAPITAL OUTLAY: 4801 Downtown Beautification 8,500 6,000 54,000 60,000 60,000 4809 Land 4813 Downtown Investment Program 125,000 100,000 75,000 50,000 25,000 4816 Retail & Restaurant Grant Sub-Total $0 $133,500 $106,000 $129,000 $110,000 $85,000 Totall so I ss39,8os 1 s41s,280 I $821,130 1 ss92,oso I ss82,soo I *This program was created in 2026 under the Business & Community Relations Department 57 ===== PDF PAGE 131 ===== BUSINESS & COMMUNITY RELATIONS Economic Development Description of Major Activities The Economic Development Program supports business attraction and retention, private investment, and redevelopment throughout West Chicago. Guided by the Council-adopted Economic Development Work Plan, the program administers local incentive programs and development agreements, markets priority corridors and available properties, and provides direct assistance to businesses, developers, and property owners through outreach, retention visits, and stakeholder meetings. The program also coordinates downtown revitalization initiatives, supports housing and land use planning, and participates in updates to business regulations that affect investment and business operations. Partnerships with local and regional organizations connect employers and entrepreneurs with workforce, business development, and financial resources. FYE 2027 Program Objectives (1) Review and recommend updates to business registration and licensing regulations by April 2027 to accommodate evolving industries and reduce barriers to investment, with related fee recommendations by July 2027 to support improved online business services. (2) Develop and launch an online inventory of available commercial properties and redevelopment sites by June 2027 to support targeted business attraction and private investment. (3) Complete the Targeted Housing Strategy and Market Positioning Analysis by July 2027 and develop recommendations to guide housing investment, regulatory updates, and the Comprehensive Plan update. (4) Coordinate land surveys and environmental assessments by November 2027 for priority City-owned downtown properties to prepare sites for redevelopment. (5) Develop and implement a coordinated business outreach and promotional support plan for construction of the Downtown Modernization & Beautification Project throughout 2027. (6) Advance the initiatives of the Downtown Revitalization Commission and the 2027-2029 Economic Development Work Plan throughout 2027. 58 ===== PDF PAGE 132 ===== 2025 2026 2027 2028 Ongoing Activity Measures Actual Estimated Proposed Projected Property Values (EAV) • Downtown $20,079,512 $21,800,000 $22,000,000 $23,500,000 • Overall Commercial $142,739,534 $144,000,000 $146,000,000 $148,500,000 • Industrial $367,315,756 $370,000,000 $400 I 000 I 000 $415,000,000 • Residential $647,377,347 $648,000,000 $649,000,000 $655,000,000 Total Businesses Registered • New Businesses 55 50 40 45 • Retained Businesses 694 784 830 835 Employment 18,945 18,900 18,800 18,750 Downtown Commercial Not Tracked 25 30 20 Vacancies* Full Time Equivalent Positions - 2.00 2.00 2.00 *Data collection begun upon hiring of the Business Support Specialist 59 ===== PDF PAGE 133 ===== BUSINESS & COMMUNITY RELATIONS Community Engagement & Communications* 01-11-77 Actual Budgeted Estimated Proposed Projected Projected Ex ense Item 2025 2026 2026 2027 2028 2029 SALARY & WAGES: 4020 Administrative - Salary 205,475 205,425 345,000 363,000 382,000 4029 Overtime 600 550 1,000 1,000 1,000 4050 FICA & Medicare 15,800 15,400 26,500 27,900 29,300 4054 Unemployment Insurance 4056 IMRF 18,700 18,100 24,100 25,300 26,900 Sub-Total $0 $240,575 $239,475 396,600 417,200 439,200 CONTRACTUAL: 4100 Legal 5,000 5,000 2,500 2,500 2,500 4107 Newsletter Creation & Distribution 4110 Training and Tuition 1,000 3,000 3,000 3,000 3,000 4112 Memberships/Dues/Subscriptions 12,050 12,027 13,250 13,300 13,800 4125 Software Maintenance 22,250 22,925 92,800 92,495 74,681 4202 Telephone & Alarms 3,300 3,200 3,400 3,400 3,500 4204 Electric 1,400 1,200 1,400 1,400 1,450 4211 Printing & Binding 17,000 14,000 36,500 22,000 15,000 4212 Advertising 7,500 7,000 7,500 7,500 7,700 4225 Other Contractual Services 187,600 185,000 168,150 111,000 125,000 4300 RMA General Insurance 1,870 1,870 1,950 2,100 2,200 4502 Copier Lease 1,000 1,000 1,100 1,150 1,200 Sub-Total $0 $259,970 $256,222 331,550 259,845 250,031 COMMODITIES: 4600 Computer/Office Supplies 1,300 1,300 1,300 1,000 1,000 4607 Gas and Oil 300 300 325 350 350 4613 Postage 5,250 4,500 8,000 8,500 8,700 4615 Uniforms/Safety Equipment 500 200 500 300 400 4616 Vehicle License Fees 150 150 160 170 180 4650 Miscellaneous Commodities 4,000 4,000 3,500 4,000 4,000 4660 External Partnership Support 194,000 188,500 195,000 150,000 150,000 4680 Events Programming 75,000 75,000 70,000 70,000 70,000 4720 Other Charges 2,950 2,500 2,200 5,000 3,000 4802 Office Equipment 1,000 1,000 49,250 11,000 1,000 4804 Vehicles 3,600 3,600 3,975 3,975 3,975 Sub-Total 288,050 281,050 334,210 254,295 242,605 Total! so I $788,595 ! $776,747 ! 1,062,360 I $931,340 I 931,836 ! *This program was created in 2026 under the Business & Community Relations Department 60 ===== PDF PAGE 134 ===== 04-00 371000 387500 389000 390000 CAPITAL EQUIPMENT REPLACEMENT FUND PROJECTED REVENUE 2025 2026 2026 2027 '< Actual Budgeted Estimated Proposed Interest 122,193 30,000 85,000 45,000 Asset Sales 2,898 - 79,916 - Miscellaneous 1,453 - 2,440 - Transfers In 642,600 787,500 787,500 1,003,300 TOTAL $769,144 $817,500 $954,856 $1,048,300 61 2028 Projected 45,000 - - 1,440,200 $1,485,200 ===== PDF PAGE 135 ===== -Page Intentionally, Left Blank- 62 ===== PDF PAGE 136 ===== CAPITAL EQUIPMENT REPLACEMENT FUND Financial Summary 2025 2026 2026 2027 2028 Program Actual Budgeted Estimated Proposed Projected Operations 1,132,867 1,857,400 1,915,100 881,600 1,838,700 TOTAL $1,132,867 $1,857,400 $1,915,100 $881,600 $1,838,700 63 ===== PDF PAGE 137 ===== CAPITAL EQUIPMENT REPLACEMENT FUND Performance Report on FYE 2026 Major Program Objectives An updated ten-year Vehicle and Equipment Purchase Plan was developed during the year. All vehicles were identified and evaluated as to current condition and useful life expectancy. The current fleet inventory was evaluated throughout the year to reduce the overall fleet. Assets that were no longer serviceable were declared surplus and auctioned. All budgeted vehicles and equipment were procured either through the bidding process or participation in the State of Illinois Joint Purchasing Program, the Suburban Purchasing Cooperative (SPC) Joint Purchasing Program, the Sourcewell (formerly National Joint Powers Alliance (NJPA) Joint Purchasing Program, or other local joint purchasing opportunities. Such replacements include police patrol vehicles, light and heavy-duty vehicles for public works and administrative vehicles; however, the delivery timeframe for equipment will vary significantly. The ten-year plan will receive annual scrutiny so that the City can more closely schedule major vehicle replacements in relation to available resources. 64 ===== PDF PAGE 138 ===== CAPITAL EQUIPMENT REPLACEMENT FUND Description of Major Activities These elements provide for the scheduled replacement of existing vehicles and equipment for all City departments. Funds for the replacement come from annual depreciation contributions charged to the department to which the vehicle or equipment is assigned. FYE 2027 Program Objectives (1) Update the ten-year Vehicle and Equipment Replacement Plan by September 2027. (2) Dispose of surplus vehicles and equipment through sale, trade or auction by December 2027. (3) Purchase vehicles and/or equipment in accordance with City policies on the Vehicle and Equipment Replacement Plan by December 2027. 2025 2026 2027 2028 Ongoing Activity Measures Actual Estimated Proposed Projected Vehicles and Equipment 13 13 4 10 Replaced/Purchased Full Time Equivalent Positions - - - - 65 ===== PDF PAGE 139 ===== CAPITAL EQUIPMENT REPLACEMENT FUND OPERATIONS 04-34-39 Actual Budgeted Estimated Proposed Projected Projected Ex ense Item 2025 2026 2026 2027 2028 2029 CAPITAL OUTLAY: 4804 Vehicles 1,132,867 1,857,400 1,915,100 881,600 1,838,700 955,400 Sub-Total $1,132,867 $1,857,400 $1,915,100 $881,600 $1,838,700 $955,400 Total! s1,132,8s1 I $1,857,4001 $1,915,1001 $881,6001 s 1,838,100 I $955,4001 66 ===== PDF PAGE 140 ===== 05-00 ' - , .. 311100 Property Tax 312000 Home Rule Sales Tax 321000 Grants 331000 Sewer Services Sewer Connection 342000 Fees 342500 Sewer Capacity Fees 364000 Recapture Fees 371000 Interest 386000 Other Reimbursements Health Insurance 386100 Contributions 389000 Other Miscellaneous TOTAL SEWER FUND Projected Revenue 2025 2026 Actual Budgeted 10,169 13,400 - - - - 8,771,574 7,900,000 2,625 - 7,171 - 438 - 134,727 50,000 41,991 44,000 41,638 45,000 235 - $9,010,568 $8,052,400 67 2026 2027 2028 Estimated Proposed Projected, 13,400 14,000 14,600 - 600,000 612,000 - 125,000 61,000 7,852,699 7,915,000 7,992,000 - - - 129,559 - - - - - 70,000 65,000 60,000 182,242 40,000 40,000 43,000 45,000 48,000 - - - $8,290,900 $8,804,000 $8,827,600 ===== PDF PAGE 141 ===== -Page Intentionally, Left Blank- 68 ===== PDF PAGE 142 ===== SEWER FUND Financial Summary 2025 2026 2026 2027 2028 Program Actual Budgeted Estimated Proposed Projected SSA#2 22,035 33,400 20,400 30,900 26,300 Treatment and Sanitary 7,079,098 8,250,700 6,841,975 8,422,405 8,078,300 Collection* TOTAL $7,101,133 $8,284,100 $6,862,375 $8,453,305 $8,104,600 *Includes the operating and capital expenses associated with the VVVVTP, which became associated with the WC/WWA as of January 1, 2019. 69 ===== PDF PAGE 143 ===== SEWER FUND Performance Report on FYE 2026 Major Program Objectives The West Chicago/Winfield Wastewater Authority Regional Wastewater Treatment Plant (WWTP) treated a total of 1.660 billion gallons of wastewater (an average of 4.549 MGD) in 2025 with nearly 1.895 billion gallons of wastewater (an average of 5.191 MGD) estimated for 2026. Three permit excursions of the City's National Pollutant Discharge Elimination System (NPDES) permit were reported in 2025 with one permit excursion estimated for 2026. As a result of the Pre-Treatment Program, the City issued four industrial user violation notices in 2025 with four violation notices estimated for 2026. The A2O Aeration Basin Project at WWTP was completed in summer 2026. A comprehensive condition assessment of the WWTP was also completed in 2026, which will be used to prepare a revised Capital Improvement Plan at the WWTP. The storm sewer and overland drainage conveyance systems associated with Special Service Area #2, which are tributary to the retention basin on Hawthorne Lane, Stormwater Lift Station #8, and Kress Creek, were maintained during the Fiscal Year 2026. Division staff continue with the Citywide Inflow and Infiltration Reduction Program by continuing with 2026 Sanitary Sewer Repairs in the southern portion of the City. Since 2023, the focus is directed to repairing previously identified defects within the sanitary collection system until all outstanding items have been addressed from the past Sanitary Sewer Evaluation Surveys (SSES). The 2026 SSES Repair Program is anticipated to be completed in November 2026 which includes a trenchless method of installing cured-in-place pipe (CIPP) inside existing 730' of 8" vitrified clay pipe sewer on Forest Avenue and Hazel Street. The Project will also include lining of two sanitary sewage lift station wet wells at Lift Station #2 and Lift Station # 7. A water sewer rate study is also underway and is expected to be completed by early 2027. All sanitary lift station pumps were inspected for maintenance in 2026. These inspections included checking pumps for wear, changing lubricants, and testing electric motors for operational efficiency. Lift stations are monitored daily for operational efficiency in the continued effort to reduce operational costs. Staff continued the routine cleaning and televising of City's sanitary sewer system to maintain compliance with its Capacity, Management, Operation, and Maintenance Program (CMOM). Over a three-year period, City staff maintained over 95 miles of sanitary sewer main and 2,200 manholes for the CMOM program. 70 ===== PDF PAGE 144 ===== SPECIAL SERVICE AREA #2 Description of Major Activities Personnel from the Utility Division are responsible for the operation, maintenance, and repair of the pumping facility in the Special Service Area (SSA) #2. The pumps receive preventative maintenance and repairs as needed throughout the year. Lift Station #8 was originally constructed in 1984 and the pumps were overhauled in 1998. FYE 2027 Program Objectives (1) Clean and inspect the storm sewer and overland drainage conveyance system to the pumping facility weekly during the months of May through November and monthly from December through April. (2) Perform weekly preventative maintenance operations of the stormwater lift station, including monthly cleaning of stormwater intake and pump station outlet throughout 2027. (3) Monitor Stormwater Lift Station #8's outfall and Kress Creek for beaver dams and other obstructions to operations throughout 2027. 2025 2026 2027 2028 Ongoing Activity Measures Actual Estimated Proposed Projected Station Monitorinq 250 250 250 250 Grounds Maintenance 30 30 30 30 Full Time Equivalent Positions 0.06 0.06 0.06 0.06 71 ===== PDF PAGE 145 ===== SPECIAL SERVICE AREA #2 OPERATION AND MAINTENANCE 05-34-40 Actual Budgeted Estimated Proposed Projected Projected Ex ense Item 2025 2026 2026 2027 2028 2029 SALARY & WAGES: 4027 Operational - Salary 5,777 6,100 6,225 6,500 6,700 7,000 4029 Overtime 70 200 200 200 300 400 4050 FICA & Medicare 447 500 490 600 600 600 4056 IMRF 558 600 570 600 700 800 Sub-Total $6,852 $7,400 $7,485 $7,900 $8,300 $8,800 CONTRACTUAL: 4204 Electric 8,083 10,000 9,000 9,000 9,000 9,000 4216 Grounds Maintenance 3,800 1,000 4,000 4,000 4,000 4,000 Sub-Total $11,883 $11,000 $13,000 $13,000 $13,000 $13,000 CAPITAL OUTLAY: 4806 Other Capital Outlay 3,300 15,000 10,000 5,000 5,000 Sub-Total 3,300 15,000 10,000 5,000 5,000 TotaH $22,035 I $33,400 I $20,485 I $3o,9oo I s2s,3oo I s2s,soo I 72 ===== PDF PAGE 146 ===== Description of Major Activities SEWER FUND Treatment and Sanitary Collection The Sanitary Collection program covers all expenditures associated with the routine operation and maintenance of the entire sanitary sewer collection system, including force mains, and the City's lift stations. Program personnel provide comprehensive maintenance and operational oversight to these facilities and associated infrastructure to assure a safe reliable sewage handling and conveyance system for the businesses and residents of West Chicago. Additionally, West Chicago/Winfield Wastewater Authority Regional Wastewater Treatment Plant (WWTP) receives raw wastewater from both West Chicago and Village of Winfield. The facility's contractual operation includes treatment of the raw wastewater and releasing it into the West Branch of the DuPage River. FYE 2027 Program Objectives (1) Procure and contractually complete the sewer main repairs and rehabilitation identified in the Sanitary Sewer Evaluation Survey by December 2027. (2) Perform annual maintenance on all lift station pumps. Including oil changes and inspections for wear by December 2027. (3) Continue routine sanitary collection system maintenance via cleaning and televising throughout 2027. 2025 2026 2027 2028 Ongoing Activity Measures Actual Estimated Proposed Projected Lift Station Alarm Calls 60 90 100 100 Lift Station Overtime Hours 10 26 20 20 Sanitary Sewer Service Calls 34 30 15 15 Sanitary Sewer Main Back-ups 0 0 0 0 Sanitary Service Lines Repaired 5 1 5 5 Sanitary Main Repaired 1 2 2 2 Full Time Equivalent Positions 16.63 16.63 16.63 16.63 73 ===== PDF PAGE 147 ===== SEWER FUND TREATMENT AND SANITARY COLLECTION 05-34-43 Actual Budgeted Estimated Proposed Projected Projected Ex ense Item 2025 2026 2026 2027 2028 2029 SALARY & WAGES: 4020 Administrative - Salary 755,899 806,200 757,000 802,100 854,000 907,000 4027 Operational - Salary 720,573 794,000 793,000 817,900 842,500 867,800 4029 Overtime 20,669 40,000 32,100 40,000 40,000 40,000 4050 FICA & Medicare 110,985 125,500 118,200 125,000 131,000 136,200 4052 I.C.M.A.-R.C. 3,807 6,700 4053 Health/Dental/Life Insurance 509,787 578,700 516,000 596,100 614,000 632,500 4054 Unemployment Insurance 3,933 4056 IMRF 134,070 148,300 144,500 115,000 120,000 124,000 Sub-Total 2,259,723 $2,499,400 $2,360,800 $2,496,100 $2,601,500 $2,707,500 CONTRACTUAL: 4100 Legal Fees 13,671 10,000 10,000 10,000 10,000 10,000 4101 Auditing Fees 9,291 9,500 8,600 9,800 10,100 10,500 4102 JULIE System 1,906 2,500 2,200 2,600 2,700 2,800 4105 Consultants 69,228 75,000 75,000 75,000 78,800 82,800 4110 Training and Tuition 2,304 5,500 5,500 14,500 15,300 16,100 4125 Software Maintenance 41,156 30,000 30,000 110,000 115,500 86,300 4202 Telephone and Alarms 21,568 25,000 23,000 26,000 27,300 28,700 4203 Heating Gas 13,421 14,000 14,000 14,500 15,300 16,100 4204 Electric 72,454 65,000 65,000 67,000 70,400 74,000 4216 Grounds Maintenance 6,656 7,000 7,000 10,000 10,500 11,100 4211 Printing and Binding 108 4225 Other Contractual Services 60,057 80,000 60,000 88,000 92,400 97,100 4235 WCW Wastewater Authority 3,429,678 3,640,900 3,015,175 3,856,800 3,935,400 4,015,600 4300 RMA General Insurance 106,900 110,000 110,000 113,705 118,300 123,100 4375 Economic Development Incentives 4400 Vehicle Repair 8,589 20,000 10,000 15,000 15,800 16,600 4402 Lift Station Repair 51,185 95,000 55,000 65,000 68,300 71,800 4410 Sewer Main Repair 603,031 50,000 50,000 50,000 52,500 55,200 4501 Postage Meter Rental 1,716 1,500 1,500 1,600 1,700 1,800 4502 Copier Fees 1,786 2,500 1,000 3,000 3,200 3,400 Sub-Total 4,514,704 $4,243,400 $3,542,975 $4,532,505 $4,643,500 $4,723,000 COMMODITIES: 4600 Computer/Office Supplies 2,149 3,500 2,500 3,000 3,200 3,400 4603 Parts for Vehicles 45,371 50,000 35,000 40,000 42,000 44,100 4604 Tools and Equipment 3,572 18,000 17,000 10,000 10,500 11,100 4607 Gas and Oil 7,753 15,000 22,000 25,000 26,300 27,700 4613 Postage 3,655 2,500 14,000 14,000 14,700 15,500 4615 Unirforms/Safety 152 4626 Chemicals 1,000 4630 Parts - Lift Stations 15,163 20,000 20,000 22,000 23,100 24,300 4638 Trench Backfill Material 3,581 17,000 17,000 25,000 26,300 27,700 4639 Parts - Mains 1,625 8,000 2,500 6,000 6,300 6,700 4650 Miscellaneous Commodities 9,668 10,000 8,000 10,000 10,500 11,100 4702 Bank Charges 31,561 25,000 25,000 25,000 26,300 27,700 4719 LOC Interest Sub-Total 124,249 $170,000 $163,000 $180,000 $189,200 $199,300 CAPITAL OUTLAY: 4804 Vehicles 86,500 132,300 132,300 136,600 132,900 246,700 4806 Other Capital Outlay 93,922 1,200,800 577,600 1,066,300 481,000 853,500 4900 Transfers Out 4,800 1,300 10,900 30,200 30,200 Sub-Total 180,422 $1,337,900 $711,200 $1,213,800 $644,100 $1,130,400 Total! s1,019,09s I ss,2so, 100 I ss,111,91s I ss,422,4os I ss,01s,300 I ss,1so,200 I 74 ===== PDF PAGE 148 ===== ---1 01 SEWER FUND 5-YEAR CAPITAL IMPROVEMENT PROGRAM ACTUAL BUDGETED ESTIMATED PROPOSED 2025 2026 2026 2027 SUMMARY Beainnina Balance (Januarv 1st> 290,122 758,500 2,395,025 Revenues 9,010,568 7,313,400 8,290,900 8,804,000 Exoenditures 7,167,958 8,217,200 6,654,375 8,453,305 Endina Balance 1,842,610 (613,679) 2,395,025 2,745,720 REVENUES Sewer Service Charaes fincludna no~operating revenue) 8,865,672 7,250,000 8,207,500 8,000,000 Grants 125,000 Home Rule Sales Tax 600,000 Property Tax 10,169 13,400 13,400 14,000 Interest Income 134,727 50,000 70,000 65,000 SUB-TOTAL: $9 010 568 $7 313 400 $8 290 900 $8 804 000 EXPENDITURES Collection Svstem Ooerations Cost CSalarv & Waaes, Contractual, Commodities Vehicles) 6,985,176 7,049,900 6,055,075 7,345,205 Trans fer Out 4,800 1,300 10,900 SSA 2 (05-34-40\ 22,035 33,400 20,400 30,900 Other Capital Ouijay (05-34-43-4806) 160,747 1,129,100 5TT,600 1,066,300 SUB-TOTAL: $7167 958 $8 217 200 $6 654 375 $8 453 305 CAPITAL EXPENDITURES Annual CIPP Prooram 500,000 100,500 538,000 Forest Trails Lift Station (lS#11l Rehab- Desian Enaineerina Forest Trails Lift Station ILS#11\ Rehab-Construction Forest Trails Lift Station ll$#11l Rehab - Construction Engineering Burger King Lift Station {LS#S) & F orcemain Replacement - Construction 135,013 516,200 370,000 Burger King Lift Station (LS#S} & Forcemain Replacement• Construction EnQineerinQ 5,900 1,500 Powis Road Litt Station CLS#9) Replacement - Oesian Enaineeima Powis Road Lift Station (LS#9) Replacement - Construction Powis Road Litt Station (LS#9} Replacement - Construction Enaineerina Litt Station 3 Forcemain Condition Assessment 150,000 Lift Station 3 Forcemain CIPP Rehab/HOD HOPE - Desian Enaineerina Lift Station 3 Forcemain CIPP Rehab/HOD HOPE - Construction Lift Station 3 Forcemain CIPP Rehab/HOD HOPE - Construction Enaineerina Main Street Litt Station lLS#12l & Sanitarv Sewer Improvement Project- Desian Engineering Main Street Litt Station O'I WATER FUND 5-YEAR CAPITAL IMPROVEMENT PROGRAM ACTUAL BUDGETED ESTIMATED 2025 2028 2028 SUMMARY Bea,nnina Balance fJanuarv 1st) 2 341 157 4 029 155 Revenues 10 949 400 8 548 000 9 000 000 E,a>endrtures 6 886 897 9 463 702 11 906 009 Endina Balance 4 062 503 1 425 455 1 123 146 REVENUES Water Service Charaes includes non-or>eratina revenue 10 212 859 8 205 900 8 967 821 Grants 600 000 267 100 438 900 Interest 136 513 75 000 100 000 IEPA Loan 1 977 100 Transfers In SUB-TOTAL: $10 949 400 $8 548 000 $11483 900 - Cost Salarv & Wanes Contractual Commodities Vehicles 3 659 192 3 1 3 267 550 t Ooerations & Waaes Contractual Commodities Vehicles 2,018 863 2 2,373 159 Finished Raw Water Water Oistribufon a Tank lmNovements Canita\ 0&-34-47-4806 1,163 650 2 4 5 367 400 Water Treatment Plant lmDrovements CaDilal 34-48--4806 45 192 Ō18 700 694 700 Transfer Out 203 200 SUB-TOTAL: $6 886 897 S9 463 702 $11 906009 CAPITAL EXPENDITURES IFYEI RAW WATER PRODUCTION IMPROVEMENTS ō Rehabilitation ical Control UDC1rades ical Control Upgrades - Phase II & Ill Engineering SUB-TOTAL: so so so FINISHED WATER DISTRIBUTION SYSTEM IMPROVEMENTS SDlit - Bro'Nn St And Bishoo St. ets R ililation Pro·ect ICDBG Grant 434 832 48 400 s ,. Pro·ect 2026 Ooen Pro·ect COBG Grant\ 1 409 200 2 208 500 s ,. AoDlication - Pendino Award ater und S ,. Water Fund S ,. uclear Or and North'NeSt r econstruction Proiect Lead acement Plan Lead acement Proaram - Oesian Enaineerina Lead lacement Proaram - Construction IIEPA loan\ Lead Proaram - Construction Enaineerina llEPA Loan\ Lead Proaram - Debt Service IEPA Loan 30 YR «D 0.00% Annual ater '" Prooram - Design Engineering Annual Water Main Reolacement Proqram - Construction Annual Water Main RePlacement PrOQram - Construction Engineering FINISHED WATER STORAGE TANK IMPROVEMENTS Proonsed 1.5 MG Elevated Tanks Pro·ect- Oesian Enaineerino Tank 1 Pronnsed 1.5 MG Elevated Tanks Pro·ect- Construction Tank 1 Proonsed 1.5 M - Elevated Tanks Pro·ect- Construction EnaineerinalTank 1 Pronnsed 1.5 MG Elevated Tanks Pro·e ctDebt Service Tank 1 IEPA Loan 30 YR at 2.44% Projected 500 000 Gallon Elevated Tank Pro·ect- 500 000 Gallon Elevated Tank Pro· ect - 500 000 Gallon ank Pro·ect- Booster Station Helena Ort.le Mechamcal Booster Station Helena Ort.le Mechanical Design Engineering Hawthorne Tower construction Hawthorne Tower Construction engineering Hawthorne Tower Project • Phase II & Ill Enaineerina Project- Construction WATER TREATMENT Pl.ANT IMPROVEMENTS RTU Reo/acement • E Construction RTU ReDlacement- OD Units 2 Roof Paint a sse s/Tanks rustinal Oesian + CEl Paint Walls ssels/Tanks rustinal Construction\ I G I G ction F, e lacement r,terior of Filters- Enoineerina IDesian + CE) F 1nterior of Filters One Fitl.ers/vearl - Constructton +CE ction Restoration of Wash Water Recoverv Basin - Enaineerina IDesian + CEl Restoration of Wash Water Recoverv Basin - Construction 97 833 512 67 184 120 000 118 100 1 688 100 238 300 SUB-TOTAL: $600 362 $1 529 200 $4 301 400 18 744 89 600.00 67 800.00 46 991 48 400.00 48.400,00 497 553 745 332.00 949,800.00 SUB-TOTAL: S563.288 $883 332 $1 066 000 06-34-47-4806 TOTAL: $1,163,650 $2,412,532 $5,367,400 CAPITAL EXPENDITURES (FYE) WATER TREATMENT PLANT OPERATtc>NS {06-34-48-4806) 5,800 318 000 318 000 23 056 60 000 60 000 16 336 400 000 316 700 06-34-48-4806 TOTAL: $45,192 $778,000 $694,700 WATER FUND. OTHER CAPITAL OUTLAY TOTAL: $1,208,842 $3,190,532 $6,062,100 PROPOSED PROJECTED PROJECTED 2027 2028 2029 1 123 146 339 781 452 681 17 871 700 21 398 200 9 239 600 18 655 065 21 285 300 9 143 700 267,681 306,281 325,681 9 057 500 9 148 100 9 239 600 23 100 103 000 105 575 8 688 100 12 144 500 $17 871 700 $21 398 200 $9 239 600 4 194,620 4 293,400 4 449,800 2 725 245 2 821 700 2 919 600 10 531 200 13 579 400 1 040 700 1 065 000 450 000 595 000 211 100 215 100 215100 $18 727,165 $21 359,600 S9 220,200 750 000 120 000 75 000 120 000 S120 000 S825 000 S120 000 552 200 520 000 90 500 8 045 400 1 628 000 608 900 114 000 109 900 355 600 $9 817 000 S1 851 900 $355 600 21 800.00 10 902 500.00 572 400.00 515 100.00 50 000.00 S594 200 S10 902 500 S565100 $10,531,200 $13,579,400 $1,040,700 615 000 50 000 50 000 50 000 400 000 400 000 400 000 25 000 120 000 $1,065,000 $450,000 $595,000 $11,596,200 $14,029,400 $1,635,700 PROJECTED 2030 548 581 9 549 200 11 849 300 1 751 519 9 332 000 217 200 $9 549 200 4 c;n,t 500 3 007 200 s]§ 750 000 75 000 S825000 542 300 413 600 244,000 $1 199 900 515 100.00 900 000.00 70 000.00 $1 485100 $3,510,000 75 000 500 000 37 500 $612,500 $4,122,500 PROJECTED 2031 1 751 519 9 425 400 13 234 400 5 560 519 9 425 400 $9 425400 4 639 700 3 097 500 4 432 100 850 000 215 100 $13 234 400 400 000 120 000 S520 000 413 600 300,000 2,439,400 244 000 $3 397 000 515 100.00 $515100 $4,432,100 100 000 500 000 250,000 $850,000 $5,282,100 S-YEAR TOTAL 712 670 67 484 100 74 167 765 5 970 995 46 202 600 240 300 20 832 600 $67.275 500 21 859 120 14 571 245 33 093 400 3 572 500 1 071 500 $74 167 765 400 000 1 500 000 510 000 $2 410 000 552 200 542 300 520 000 90 500 9 673 400 722 900 1 292 700 544,000 2,439,400 244 000 $16 621 400 21 800.00 10 902 500.00 572 400.00 1 545 300.00 50 000.00 900 000.00 70 000.00 $14 062 000 $33,093,400 615 000,00 75 000,00 500 000.00 100 000.00 500 000.00 150 000.00 1 200 000.00 25 000.00 120 000.00 37 500.00 250 000.00 $3,572,500 $36,665,900 ===== PDF PAGE 159 ===== -This Page Intentionally Left Blank- 86 ===== PDF PAGE 160 ===== 08-00 ~ 312000 Home Rule ' Sales Tax 315000 Utility Taxes 321000 Grants 371000 Interest 386000 Reimbursements Health Insurance 386100 Contributions 389000 Miscellaneous 390000 Transfers In 392000 Bond Proceeds TOTAL CAPITAL PROJECTS FUND PROJECTED REVENUE 2025 2026 2026 Actual Budaeted Estimated 6,605,828 6,400,000 6,400,000 729,512 750,000 757,300 560,690 544;800 543,600 224,723 70,000 450,000 220,223 - - 4,030 5,000 4,200 826 - 3,400 - 123,500 204,400 - 9,077,100 9,495,000 $8,345,832 $16,970,400 $17,857,900 87 2027 • 2028 Procosed Proiected 6,528,000 6,658,600 750,000 750,000 5,226,900 539,100 175,000 120,000 - - 5,000 5,000 - - 2,222,000 245,200 6,310,000 5,100,000 $21,216,900 $13,417,900 ===== PDF PAGE 161 ===== -This Page Intentionally Left Blank- 88 ===== PDF PAGE 162 ===== CAPITAL PROJECTS FUND Financial Summary Program 2025 2026 2026 2027 2028 Actual Budgeted Estimated Proposed Projected Operations 5,897,186 18,204,750 18,297,350 23,488,650 15,621,850 Debt Service - 698,035 706,331 1,217,713 1,606,951 TOTAL $5,897,186 $18,902,785 $19,003,681 $24,706,363 $17,228,801 89 ===== PDF PAGE 163 ===== CAPITAL PROJECTS FUND Performance Report on FYE 2026 Major Program Objectives In FY 2026, the City initiated or completed approximately $29.33 million in capital improvements across multiple funds. Major roadway and utility projects included the Industrial Streets Improvement Project - Phase A (Western Dr & Downs Dr), Industrial Streets Improvement Project - Phase A (Fenton Lane), and York Avenue Area Watermain and Streets Rehabilitation Project. The City also advanced a number of facility and property improvement projects such as the West Chicago Community Park - Phase 0, Washington Street Building Demolition Project, Museum Interior Renovations and Improvement Project, Museum Masonry Restoration Project, Water Treatment Plant Rooftop Unit (RTU) Replacement Project, and Police Station RTU & Boiler Replacement Project. The City Hall Rooftop Unit Replacement Project was awarded in FY 2026 but is scheduled to be completed in FY 2027 due to material lead time and weather. Corrective Action at the Leaking Underground Storage Tank Site at 135 W. Grand Lake Blvd was also awarded in FY 2026; however, due to a prolonged approval process from the Illinois Environmental Protection Agency, the project is tentatively scheduled for construction in FY 2027. Design engineering was initiated for several future projects such as the Industrial Street Improvements Project- Phase B (Industrial Dr), Downtown Modernization and Beautification Project, and Atlantic Drive Resurfacing Project. Staff also coordinated with partner agencies on projects such as the West Branch DuPage River Trail and thelL-64 Traffic Modernization Project. As of October 2026, staff and the contractual engineering team also reviewed 56 utility permits. In FY 2026, staff, in coordination with consulting engineers, pursued or managed several grants such as: • Surface Transportation Program (STP) Grant for Smith Road Resurfacing Project • Surface Transportation Program (STP) for Purnell Road Sidewalk Extension Project • Economic Development Program (EDP) Grant for Industrial Drive Reconstruction Project • Rebuild Downtown & Main Street (ROMS) Program Grant for Downtown Modernization and Beautification Project • Community Development Block Grant (CDBG) Program for York Avenue Area Water Main and Streets Rehabilitation Project Annual maintenance programs also remained a significant part of the capital program, including sidewalk cutting, pavement rejuvenation, pavement marking, concrete maintenance, tree trimming and removal, and rights-of-way maintenance. The contractual Spring Tree Planting Program added 183 trees and the grant-funded Fall Tree Planting Program added 304 trees, for a total of 487 new trees planted in FY2026. Additionally, a contractual Rights-of-Way Maintenance Program was completed which includes mowing, fertilizer, and broadleaf application at approximately 133 locations throughout the City. 90 ===== PDF PAGE 164 ===== CAPITAL PROJECTS FUND Description of Major Activities The Capital Improvement Program covers a period of five years and consists of new construction as well as maintenance and repair to existing infrastructure. The specific projects and the financing program are described in a supplement to this program budget. FYE 2027 Program Objectives (1) Procure bids, issue bonds and complete construction of the Industrial Drive Reconstruction Project by November 2027. (2) Complete annual infrastructure, right-of-way, and forestry maintenance programs, including concrete maintenance, pavement marking, sidewalk cutting, pavement rejuvenation, spring and fall tree planting, rights-of-way maintenance, and tree trimming, by November 2027. (3) Procure bids and complete construction of the Downtown Modernization and Beautification Project by November 2027. (4) Complete design engineering for the Industrial Streets Reconstruction Project - Phase C (Howard Dr, Arthur Dr and Blackhawk Dr) by December 2027. (5) Complete the design engineering of the 2028 Alleyway Improvement Project by December 2027. (6) Procure bids and complete construction of the Public Works Streets Division parking lot improvements by November 2027. 2025 2026 2027 2028 Ongoing Activity Measures Actual Estimated Proposed Projected Centerline Miles of Streets Striped 5.39 6.26 5.00 5.00 Square Feet of Sidewalk Replaced 20,235 18,992 20,000 20,000 Trees Removed 106 430 350 350 Parkway Trees Planted 382 487 430 180 Number of Mowings 30 30 30 30 Full Time Equivalent Positions 3.94 3.94 3.94 3.94 91 ===== PDF PAGE 165 ===== CAPITAL PROJECTS FUND 08-34-53 Actual Budgeted Estimated Proposed Projected Projected Ex ense Item 2025 2026 2026 2027 2028 2029 SALARY & WAGES: 4020 Administrative - Salary 148,728 149,800 149,900 166,300 178,000 188,000 4027 Operational - Salary 209,784 213,100 215,800 239,000 245,000 253,000 4029 Overtime 8,835 25,000 8,100 8.400 25,000 25,000 4050 FICA & Medicare 27,590 29,700 28,100 31,000 32,600 34,000 4053 Health/Dental/life Insurance 49,319 47,200 54,900 56,600 58,300 60,100 4054 Unemployment Insurance 4056 IMRF 32,983 42,900 35,000 28.400 29,600 40,000 Sub-Total $477,239 $507,700 $491,800 $529,700 $568,500 $600,100 CONTRACTUAL: 4100 Legal Fees 6,041 11,000 8,000 11,000 11,000 11,000 4101 Auditing Fees 4,890 5,200 5,000 5,200 5,300 5,400 4200 Legal Notices 0 1,000 500 800 800 800 4225 Other Contractual Services 1,253,511 2,592,900 2,605,800 2,625,600 1,216,000 1,066,600 4226 Traffic Signal Maintenance 18,953 37,500 33,200 37,500 38,300 39,100 4227 Street light Maintenance 19,013 57,500 20,000 57,500 57,500 57,500 4300 RMA General Insurance 5,400 5,550 5,550 5,740 6,950 7,650 4375 Economic Development Incentives 60,688 60,000 60,000 60,000 60,000 60,000 Bond Debt Payment - Industrial Streets 698,100 706,400 1,217,800 1,607,000 1,605,500 Sub-Total $1,368,496 $3,468,750 $3,444,450 $4,021,140 $3,002,850 $2,853,550 COMMODITIES: 4609 Street Patch Materials 2,000 2,000 2,100 2,200 4610 Street Paint 6,000 6,000 6,000 6,000 6,200 6,400 4611 Ice Control Materials 21,600 40,000 20,000 42,000 44,100 46,400 4612 Street Light Materials 22,394 60,000 20,200 60,000 60,000 60,000 4615 Uniforms/Safety 34 4643 Storm Sewer Repair Materials 6,665 20,000 15,000 20,000 20,000 20,000 4670 Rock Salt 163,845 305,000 245,100 305,000 305,000 305,000 4671 Bit Patch Materials - Cold 5,607 11,000 8,400 11,000 11,300 11,600 4672 Bit Patch Materials - Hot 53,733 51,000 55,500 51,000 52,100 53,200 Sub-Total $279,878 $495,000 $370,200 $497,000 $500,800 $504,800 CAPITAL OUTLAY: 4801 Building/Grounds Improvements 538,954 1,663,500 2,605,800 2,625,600 1,216,000 1,066,600 4807 Street Improvements 1,195,303 9,819.700 9,925,300 13,860,700 7,134,600 11,000 4810 119 W Washington Street Remediation Project 984,865 100,000 100,000 150,000 1,300,000 4818 200 Main Street Renovation Project 5,354 4821 ILRoute 64 Smart Corridor Improvement - IDOT 62N33 127,869 127,900 127,900 32,000 4824 IL-38 Corridor Improvement - IDOT 62G63 - City Share 240,451 120,300 120,300 120,300 4864 Above Ground Fuel Tank - Design Engineering 45,000 4825 135 W Grand Lake Blvd LUST Cleanup 260,000 105,700 180,000 4826 119 W Washington Street Building Demolition 575,000 78,000 4827 Public Works Equipment & Material Storage - Design 43,700 32,900 500,000 4888 Street Division Parking Lot Reconstruction 356,700 119 W Washington Site Future Public Improvements - Design (Place Holder) 746,100 119 W Washington Site Future Public Improvements - Construction (Place Holder) 2,000,000 119 West Washington Site Future Public Improvements - CE (Place Holder) 200,000 Brown Street Pedestrian Tunnel @ Community Park - Design Engineering 120,000 Brown Street Pedestrian Tunnel @ Community Park - Construction 300,000 Brown Street Pedestrian Tunnel@ Community Park - Construction Engineering 30,000 4841 Sidewalk Cutting Program 19,994 20,000 20,000 35,000 35,000 35,000 4842 Pavement Rejuvenation - Reclamite 48,456 75,000 70,600 90,000 90,000 90,000 4845 St. Andrews Square/North Avenue Traffic Signal 100,000 100,000 100,000 100,000 100,000 100,000 4854 Tree Replacement Program 57,801 60,000 56,800 60,000 60,000 60,000 Fall Tree Planting Program 115,000 122,900 100,000 4857 Klein Road Culvert Replacement - Construction 874 4863 Concrete Maintenance Program 93,882 155,000 150,000 155,000 155,000 175,000 4867 Wilson/Joliet Culvert Reconstruction 4868 Crack Filling Program 4869 Street Striping Program 33,390 40,000 39,200 45,000 45,000 45,000 4870 Forestry Removals and Trimmings 146,000 125,000 125,000 125,000 125,000 125,000 4871 Right-of-Way Maintenance Program 162,387 298,200 176,400 360,000 378,000 396,900 4872 Right-of-Way Sign Material & Barricades 15,993 35,000 34,100 45,000 45,000 45,000 Sub-Total $3,771,573 $13,733,300 $13,990,900 $18,440,300 $11,549,700 $5,224,500 Total! ss,s91,1ss I s1s,204,7so I s1 s,2s1 ,3so I s2314ss,140 I s1s,s21,sso I S9, 1 s219so I 92 ===== PDF PAGE 166 ===== CAPITAL PROJECTS DEBT SERVICE Description of Major Activities The City issued $9.495 million worth of General Obligation bonds in 2026 for reconstruction of industrial streets. The City plans to have two more issuances for approximately $6.3 million and $5.2 million in 2027 and 2028, respectively. 93 ===== PDF PAGE 167 ===== CAPITAL PROJECTS FUND DEBT SERVICE 08-34-53 Actual Budgeted Estimated Proposed Projected Projected Expense Item 2025 2026 2026 2027 2028 2029 COMMODITIES: 4716 Note Principal 345,000 400,000 570,000 745,000 725,000 4717 Note Interest 353,035 306,331 647,713 861,951 880,426 Sub-Total $0 $698,035 $706,331 $1,217,713 $1,606,951 $1,605,426 Total! $0 I $698,0351 $706,331 I $1,217,7131 $1,sos,951 I $1,so5,426 I 94 ===== PDF PAGE 168 ===== ACTUAL BUDGETED ESTIMATED PROPOSED PROJECTED PROJECTED PROJECTED PROJECTED CAPITAL EXPENDITURES FYE 2025 2026 2026 2027 2028 2029 2030 2031 SYrTotal Beginning Balance (January 1st) 5,921,804 8,370,450 8,370,450 7,932,300 5,684,500 3,500,000 2,194,600 (3,275,200) 16,036,200 Revenues $8,345,832 16,970,400 17,857,900 21,216,900 13,417,900 7,842,000 8,336,800 8,116,500 58,930,100 Expenditures 5,897,186 18,204,750 18,296,050 23,464,750 15,602,450 9,147,450 13,806,550 8,707,350 70,728,550 Ending Balance 8,370,450 7,136,100 7,932,300 5,684,500 3,500,000 2,194,600 (3,275,200) (3,866,100) 4,237,800 Revenues Utility Tax 729,512 750,000 757,300 750,000 750,000 750,000 750,000 750,000 ·3,750,000 Home Rule Sales Tax 6,605,828 6,400,000 6,400,000 6,528,000 6,658,600 6,791,800 6,927,700 7,066,300 33,972,400 Interest 224,723 70,000 450,000 175,000 120,000 50,000 50,000 50,000 445,000 Bond Sales Revenue - Streets 9,077,100 9,495,000 6,310,000 5,100,000 11,410,000 Transfers In 123,500 204,400 2,222,000 245,200 245,200 245,200 2~5.200 3,202,800 Grants and Misc. 785 769 549 800 551 200 5 231 900 544 100 5 000 363 900 5 000 6 149 900 REVENUE TOT AL $8,345,832 $16 19701400 $17,857,900 $21~16,900 $1314171900 $7,842,000 $813361800 $8,116,500 $58,930,100 EXPENDITIURES Personnel, Benefits, and Insurance Costs of Engineer to Oversee Capital Projects 477.239 $507,700 $490,500 $505,500 $548,800 $564,300 $580,700 $597,300 2,796,600 Bond Debt Payments - Industrial streets $698 100 706 400 $1 217 800 1 607 000 1 605 500 1 605 500 1 608 900 7 644 700 Sub-Total $477 39 $1 205 800 $1196 900 $1 723 300 $2155 800 s2 169 aoo $2 186 zoo $2 206 zoo $10,~1,300 STREET IMPROVEMENTS Other Contractual Services (4225) 1,253,511 2,592,900 2,605,800 2,625,600 1,216,000 1,066,600 425,400 304,400 5,638,000 Street Improvements (4807) 1,195,303 9,819,700 9,925,300 13,860,700 7,134,600 11,000 907,300 11,000 21,924,600 IL-38 Corridor Improvement - IDOT 62G63 - City Share (4824) 240,451 120,300 120,300 120,300 120,300 IL-64 Smart Corridor lmprovement-lOOT 62N33 - City Share (4821) 127 869 127 900 127 900 32 000 32000 Sub-Total! SZ,817,1341 $12,660,8001 $12,779,3001 $16,638,6001 sa,350,6ool $1,077,6001 $1,332,7001 $315,4001 $27,714,9001 OTHER ROW IMPROVEMENTS Crack Filling - Concrete Pavement {4868} 75,000 75,000 150,000 Contractual Street striping (4869) 33,390 40,000 39,200 45,000 45,000 45,000 45,000 45,000 225,000 Concrete Maintenance Program (4863) 93,882 155,000 150,000 155,000 155,000 175,000 175,000 175,000 835,000 Sidewalk Cutting Program (4841) 19,994 20,000 20,000 35,000 35,000 35,000 35,000 35,000 175,000 Pavement Rejuvenation - Reclamite (4842) 48,456 75,000 70,600 90,000 90,000 90,000 90,000 90,000 450,000 Forestry Removals and Trimmings (4870) 146,000 125,000 125,000 125,000 125,000 125,000 125,000 125,000 625,000 Right-Of-Way Maintenance (4871) 162,387 298,200 176,400 360,000 378,000 396,900 416,800 437,700 1,989,400 Right-Of-Way Sign Material & Barricades ( 4872) 15,993 35,000 34,100 45,000 45,000 45,000 45,000 45,000 225,000 Tree Replacement Program (4854) 57,801 60,000 56,800 60,000 60,000 60,000 60,000 60,000 300,000 Fall Tree Planting Program (4840) 115 000 122 900 100 000 100 000 Sub-Total I $578,7771 $9Z3~ool $795,oool s1,015,oool $933,oool $971,9001 $1,066,8001 $1,087,7001 $5,074,4001 MUNICIPAL PROPERTIES co Miscellaneous Major Municipal Building Repairs {4801) 538,954 1,663,500 2,605,800 2,625,600 1,216,000 1,066,600 988,600 330,000 6,226,800 c.,, 119 West Washington Street Remediation Project (4810) 984,865 100,000 100,000 150,000 1,300,000 1,450,000 119 West Washington Site Future Public Improvements - Design Services {Place holder) 746,100 746,100 119 West Washington Site Future Public Improvements - Construction {Place Holder) 2,000,000 2,000,000 119 West Washington Site Future Public Improvements- CE (Place Holder) 200,000 200,000 Public Works Equipment & Material Storage - Design (4827) 43,700 32,900 500,000 500,000 Public Works Equipment & Material Storage - Construction 6,000,000 4,000,000 10,000,000 Public Works Equipment & Material Storage - Construction Engineering 1,000,000 1,000,000 Street Division Parking Lot Reconstruction (4888) 356,700 356,700 Above Ground Fuel Tank - Design Engineering (4864) 45,000 45,000 Above Ground Fuel Tank - Construction (4822) 400,000 400,000 Above Ground Fuel Tank - Construction Engineering (4823) 40,000 40,000 135 W Grand Lake Blvd LUST Cleanup (4825) 260,000 105,700 180,000 180,000 Brown Street Pedestrian Tunnel @ Community Park - Design Engineering 120,000 120,000 Brown Street Pedestrian Tunnel@ Community Park - Construction 300,000 300,000 Brown Street Pedestrian Tunnel@ Community Park - Construction Engineering 30 000 30 000 Sub-Total I $1,529,1731 $2,642,2001 $2,922,4001 $3,312,3001 $3,382,1001 $4,141,6001 $8,428,6001 H,330,0001 $23,594,6001 MISCELLANEOUS Legal Fees {4100) 6,041 11,000 8,000 11,000 11,000 11,000 11,000 11,000 55,000 Audit Fees (4101) 4,890 5,200 5,000 5,300 5,400 5,500 5,600 5,700 27,500 Legal Notices (4200) 1,000 500 1,000 1,000 1,000 1,000 1,000 5,000 Economic Development Incentives (4375) 60,688 60,000 60,000 60,000 60,000 60,000 60,000 60,000 300,000 Menards Traffic Signal - St Andrews Square/North Ave (4845) 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 500,000 RMA General Insurance (4300) 5 400 5 550 5 550 6 250 6 950 7 650 8 350 9 050 38 250 Sub-Total! $177,0191 $182,7501 S179,o50I $183,5501 $184,3501 $185,1501 $185,9501 $186,7501 $925,7501 PREYIOUs MEI EXPENDITURES Traffic Signal Maintenance - Contractual (4226) 18,953 37,500 33,200 37,500 38,300 39,100 39,900 40,700 195,500 Street Light Maintenance - Contractual {4227) 19,013 57,500 20,000 57,500 57,500 57,500 57,500 27,500 257,500 Street Light Materials (4612) 22,394 60,000 20,200 60,000 60,000 60,000 60,000 60,000 300,00"0 Street Patch Materials (4609) 2,000 2,000 2,100 2,200 2,300 2,400 11,000 Street Paint (4610) 6,000 6,000 6,000 6,000 6,200 6,400 6,600 6,800 32,000 Ice Control Materials (4611) 21,600 40,000 20,000 42,000 44,100 46,400 48,800 51,300 232,600 Storm Sewer Repair Materials (4643) 6,665 20,000 15,000 20,000 20,000 20,000 20,000 20,000 100,000 Rock Salt (4670) 163,845 305,000 245,100 305,000 305,000 305,000 305,000 305,000 1,525,000 Bit Patch Materials- Cold (4671} 5,607 11,000 8,400 11,000 11,300 11,600 11,900 12,200 58,000 Bit Patch Materials - Hot (4672) 53 733 51 000 55 500 51 000 52100 53 200 54 300 55 400 266 000 Sub-Total I $317,8441 $590,oool $423,4001 $592,0001 $596,6001 $601,4001 $606,3001 $581,3001 SZ,977,6ool EXPENDITURE TOT AL I $5,897,1861 S1B,204,750I $18,296,0501 $23,464,750 I $15,602,4501 $9, 1•1,450 I $13,806,5501 $8,707,3501 $70,728,5501 ===== PDF PAGE 169 ===== -This Page Intentionally Left Blank- 96 ===== PDF PAGE 170 ===== 09-00 ' 311100 Property Tax 371000 Interest 389000 Miscellaneous TOTAL eibJoj,WuteAkag,o. DOWNTOWN TIF #2 FUND PROJECTED REVENUE 2025 2026 ,, 2026 Actual Budgeted 1 Estimated 75,434 65,000 97,800 1,374 500 1,402 - - - $76,808 $65,500 $99,902 97 2027 2028 , Proposed Projected 90,000 100,000 500 500 - - $90,500 $100,500 ===== PDF PAGE 171 ===== -This Page Intentionally Left Blank- 98 ===== PDF PAGE 172 ===== DOWNTOWN TAX INCREMENT FINANCE DISTRICT #2 FUND Financial Summary 2025 2026 2026 2027 2028 Program Actual Budgeted Estimated Proposed Projected TIF Special Projects 650 65,050 27,995 206,550 160,550 TOTAL $650 $65,050 $27,995 $206,550 $160,550 99 ===== PDF PAGE 173 ===== DOWNTOWN TAX INCREMENT FINANCE DISTRICT #2 Performance Report on FYE 2026 Major Program Objectives The Downtown Investment Program continued to receive significant General Fund support while Downtown TIF revenues build to a level sufficient to fund the program. Program activity is therefore reported primarily under the Business & Community Relations Department's Economic Development Program. A portion of one grant reimbursement, however, is anticipated to be paid from the Downtown TIF Fund by FYE 2026. Staff also advanced negotiations on a development agreement for a proposed 16-unit townhouse development on City-owned downtown property. Negotiations remain ongoing. 100 ===== PDF PAGE 174 ===== DOWNTOWN TAX INCREMENT FINANCE DISTRICT #2 Description of Major Activities TIF District funds are utilized to make improvements within the district that will revitalize the area and ultimately result in increased property values and a self-sustaining district. Specific activities conducted to accomplish revitalization include providing and promoting grants, creating sub-area plans for specific areas within the district and property assembly. Expenditures for promoting the downtown are also included in the TIF program. FYE 2027 Program Objectives (1) Advance negotiations toward a development agreement for the proposed 16-unit townhouse project on City-owned downtown property by July 2027. (2) Evaluate redevelopment options for 305 Main Street and potential incentives to support a viable reuse by November 2027. (3) Facilitate Downtown Investment Program and Retail & Restaurant Grant applications and grant reimbursements throughout 2027. ( 4) Promote downtown redevelopment opportunities to prospective developers, businesses, and investors throughout 2027. 101 ===== PDF PAGE 175 ===== DOWNTOWN TAX INCREMENT FINANCE DISTRICT 2 FUND SPECIAL PROJECTS 09-34-54 Actual Budgeted Estimated Proposed Projected Projected Ex ense Item 2025 2026 2026 2027 2028 2029 SALARY & WAGES: 4020 Administrative - Salary 4027 Operational - Salary 4029 Overtime 4050 FICA & Medicare 4053 Health/Dental/Life Insurance 4056 IMRF Sub-Total $0 $0 $0 $0 $0 $0 CONTRACTUAL: 4100 Legal Fees 2,500 4,145 5,000 5,000 2,500 4112 Memberships/Dues/Subscriptions 650 1,550 350 1,550 1,550 2,925 4212 Advertising 5,000 5,000 5,000 5,000 4216 Grounds Maintenance 4225 Other Contractual Services 4,000 2,500 4,000 5,000 5,000 Sub-Total $650 $13,050 $6,995 $15,550 $16,550 $15,425 COMMODITIES: 4680 Special Events 4700 Prospect Development 1,000 500 1,000 1,500 2,000 Sub-Total $0 $1,000 $500 1,000 1,500 2,000 CAPITAL OUTLAY: 4801 Buildings/Grounds Improvements 1,000 500 85,000 2,500 2,500 4809 Land 4813 Downtown Investment Program 20,000 20,000 75,000 100,000 125,000 4815 Streetscape Program 4816 Retail Grant Program 30,000 30,000 40,000 50,000 Sub~Total $0 $51,000 $20,500 190,000 142,500 177,500 4900 Transfers Out Total! $650 I $65,o5o I $27,995 l s206,55o I s160,55o I $194,925 l 102 ===== PDF PAGE 176 ===== 13-00 Video Gaming 347300 Terminal Fees 347400 Video Gaming Taxes 371000 Interest 389000 Miscellaneous 390000 Transfers TOTAL COMMUNITY PARK FUND PROJECTED REVENUE 2025 2026 2026 Actual Budgeted Estimated 60,750 54,000 64,000 127,134 115,000 140,000 140,882 50,000 155,000 - - - - 200,000 - $328,766 $219,000 $559,000 103 2027 2028 Proposed Projected 60,000 60,000 142,500 150,000 80,000 90,000 - - - - $282,500 $300,000 ===== PDF PAGE 177 ===== -This Page Intentionally Left Blank- 104 ===== PDF PAGE 178 ===== COMMUNITY PARK FUND Financial Summary 2025 2026 2026 2027 2028 Program Actual Budgeted Estimated Proposed Projected Operations 163,049 1,850,000 1,600,000 250,000 650,000 TOTAL $163,049 $1,850,000 $1,600,000 $250,000 $650,000 105 ===== PDF PAGE 179 ===== COMMUNITY PARK FUND Performance Report on FYE 2026 Major Program Objectives In FY2026, the City advanced construction of Phase O of the Community Park on the approximately 4.5-acre northern portion of the former Kerr-McGee property. The project was awarded to E. Hoffman, Inc. for approximately $1.13 million and includes walking paths, picnic shelters, seating, native landscaping, interpretive signage, and other passive recreation improvements. Construction of this phase occurred during the 2026 season, with native seeding and restoration continuing into the fall. The City also continued conceptual planning for future phases of the park. This included reviewing potential updates to the adopted Master Park Plan, evaluating future recreational amenities such as soccer and futsal facilities, considering additional parking and use of the existing building, and coordinating with the West Chicago Park District and local school districts on development priorities. Staff also continued evaluating future connectivity improvements, including restoring the pedestrian underpass beneath the Canadian National Railway to connect the Community Park with Pioneer Park and surrounding neighborhoods. Preliminary planning for this connection informed future capital budgeting for design and construction. The City continued to pursue and manage funding for future phases of the park. Phase O was supported in part by approximately $2 million in federal funding, and staff continued evaluating available grant and partnership opportunities to support future park development. 106 ===== PDF PAGE 180 ===== COMMUNITY PARK FUND Description of Major Activities This Fund, formerly the Public Benefit Fund, supports the capital and operating costs associated with the development of the new Community Park. Following years of cleanup and remediation of the former Kerr-McGee property located on the City's south side by Weston Solutions, Inc (trustee for the property), the City initiated construction of the first phase of a community park in 2026. The Park will be constructed in multiple phases and serve as a community recreational gathering space for all residents to enjoy. In Fall 2022, the City contracted with Upland Design Group, Ltd. to prepare a Master Park Plan for the 44-acre site, along with a phasing plan outlining how the park will be constructed over time. The planning process relied heavily on community engagement including two public forums at City Hall and two online surveys to solicit public input on amenities and elements for the park. The Master Park Plan and phasing plan were approved by the City Council in August 2023, with total park construction estimated at $15 million. The City will be engaging in a Master Park Plan refresh in 2027. FYE 2027 PROGRAM OBJECTIVES (1) Complete a Master Park Plan refresh, including community engagement sessions, to confirm priorities and guide future phases of Community Park development by October 2027. (2) Complete design and preliminary engineering for the pedestrian underpass connection between Community Park and Pioneer Park, including evaluation of access, site conditions, and related improvements needed to advance construction by December 2027 (3) Continue pursuing grant, partnership, and other external funding opportunities to support future phases of Community Park development and reduce reliance on local funding throughout 2027. 107 ===== PDF PAGE 181 ===== COMMUNITY PARK FUND 13-34-56 Actual Budgeted Estimated Proposed Projected Projected Ex ense Item 2025 2026 2026 2027 2028 2029 CAPITAL OUTLAY: 4801 Buildings/Grounds Improvements 163,049 1,850,000 1,600,000 250,000 650,000 5,000,000 4806 Other Capital Outlay 4809 Land Sub-Total $163,049 $1,850,000 $1,600,000 $250,000 $650,000 $5,000,000 Total! $163,049 ! s1,sso,ooo I s1,600,ooo I s2so,ooo I s6so,ooo I ss,000,000 I 108 ===== PDF PAGE 182 ===== 12-00 371000 Interest 390000 Transfers* TOTAL DOWNTOWN REVITALIZATION FUND PROJECTED REVENUE 2025 2026 2026 Actual Budgeted Estimated . ' - - 22,000 2,300,000 - 800,000 $2,300,000 - $822,000 2027 2028 ,,Proposed Projected 1,000 - - - $1,000 - *Transfers and planned revenue are discussed in the Description of Major Activities. 109 ===== PDF PAGE 183 ===== -This Page Intentionally Left Blank- 110 ===== PDF PAGE 184 ===== DOWNTOWN REVITALIZATION FUND Financial Summary 2025 2026 2026 2027 2028 Program Actual Budgeted Estimated Proposed Projected Operations - 250,000 120,000 - - Capital Outlay - - 80,000 275,000 100,000 Transfers - - - 2,000,000 - TOTAL - $250,000 $200,000 $2,275,000 $100,000 111 ===== PDF PAGE 185 ===== DOWNTOWN REVITALIZATION FUND Performance Report on FYE 2026 Major Program Objectives In FY2026, the City improved several City-owned downtown properties by filling holes, grading and seeding vacant areas, and preparing sites for future development. Some sites were also leveraged as temporary event space. The City also used downtown spaces to support major community events, most notably Union Pacific's Big Boy No. 4014 visit as part of the America 250 celebration. The primary display day drew approximately 61,000 visitors, according to Union Pacific, with an estimated 70,000 visitors participating over the broader Big Boy event period. The event included coordinated parking, shuttle service, downtown activities, business promotions, family programming, and other supporting activities throughout the community. 112 ===== PDF PAGE 186 ===== fibJof,Wutefuctup,, DOWNTOWN REVITALIZATION FUND Description of Major Activities This Fund supports the capital, event, and operating costs associated with downtown revitalization. A beginning fund balance was established through a $200,000 transfer from the Community Park Fund, followed by a $2.3 million transfer from General Fund surplus to provide funding for future downtown initiatives. FYE 2027 PROGRAM OBJECTIVES (1) Support the Downtown Modernization and Beautification Project with a $2,000,000 transfer to the Capital Projects Fund by April of 2027. (2) Advance activation of the West Washington site, including planning and improvements necessary to provide public access to a future futsal court by December 2027. 113 ===== PDF PAGE 187 ===== DOWNTOWN REVITALIZATION FUND 12-34-80 Actual Budgeted Estimated Proposed Projected Projected Ex ense Item 2025 2026 2026 2027 2028 2029 COMMODITIES: 4680 Events Programming 150,000 120,000 Sub-Total $0 $150,000 $120,000 $0 $0 $0 CAPITAL OUTLAY: 4801 Buildings/Grounds Improvements 275,000 4806 Other Capital Outlay 4809 Land 100,000 80,000 100,000 100,000 Sub-Total 100,000 80,000 275,000 100,000 100,000 TRANSFERS: 4900 Transfers out 2,000,000 Sub-Total 2,000,000 Total! -I s2so,ooo I s200,ooo I s2,21s,ooo I s100,ooo I s100,ooo I 114 ===== PDF PAGE 188 ===== 15-00 311100 371000 OLIVER SQUARE TAX INCREMENT FINANCE DISTRICT FUND PROJECTED REVENUE 2025 2026 2026 2027 , Actual Budgeted Estimated Proposed Property Tax 82,451 80,000 117,000 120,000 Interest 4,195 1,500 7,500 4,500 TOTAL $86,646 $81,500 $124,500 $124,500 115 2028 Projected 120,000 5,500 $125,500 ===== PDF PAGE 189 ===== -This Page Intentionally, Left Blank- 116 ===== PDF PAGE 190 ===== OLIVER SQUARE TAX INCREMENT FINANCE DISTRICT FUND Financial Summary 2025 2026 2026 2027 2028 Program Actual Budgeted Estimated Proposed Projected Operations - 202,275 425 202,275 - TOTAL - $202,275 $425 $202,275 - 117 ===== PDF PAGE 191 ===== OLIVER SQUARE TAX INCREMENT FINANCE DISTRICT FUND Performance Report on FYE 2026 Major Program Objectives Limited activity occurred in the Oliver Square TIF due to a new user initiating the dividing of the Old Time Pottery space without any request for assistance. Old Time Pottery also closed operations in 2026 in order to allow for the construction and approaching termination of the lease. 118 ===== PDF PAGE 192 ===== OLIVER SQUARE TAX INCREMENT FINANCE DISTRICT FUND Description of Major Activities TIF District funds are utilized to make improvements within the district that will revitalize the area and ultimately result in increased property values and a self-sustaining district. Specific activities conducted to accomplish revitalization include providing grants to improve the infrastructure of the district. Expenditures for promoting the district are also included in the TIF program, which includes marketing. FYE 2027 Program Objectives (1) Support continued redevelopment and tenant reuse of eligible properties within the Oliver Square TIF District throughout 2027. (2) Evaluate whether continued redevelopment needs within the district warrant pursuing a legislative extension of the TIF beyond December 31, 2027, and provide a recommendation to the City Council by June 2027. (3) If an extension is not pursued or approved, coordinate with Finance and legal counsel to complete the orderly closeout of the Oliver Square TIF District by December 31, 2027, including review of remaining obligations, eligible expenditures, reporting requirements, and disposition of any remaining fund balance. 119 ===== PDF PAGE 193 ===== OLIVER SQUARE TAX INCREMENT FINANCE DISTRICT FUND 15-34-54 Actual Budgeted Estimated Proposed Projected Projected Ex ense Item 2025 2026 2026 2027 2028 2029 CONTRACTUAL: 4100 Legal Fees 2,000 250 2,000 4112 Memberships/Dues/Subscriptions 275 175 275 Sub-Total 2,275 425 2,275 CONTRACTUAL: 4801 Buildings/Grounds Improvements 200,000 200,000 Sub-Total $0 $200,000 $0 $200,000 $0 $0 Total! $0 I $202,275 I $425 I $202,275 I $0 I $0 I The Oliver Square TIF District is set to expire on December 31, 2027 120 ===== PDF PAGE 194 ===== 16-00 314000 Motor Fuel Tax 318000 Local Motor Fuel Tax 321000 Grants 371000 Interest 390000 Transfers In TOTAL ' MOTORFUELTAX(MFTIFUND PROJECTED REVENUE 2025 2026 2026 Actual Budgeted Estimated 1,169,360 1,174,100 1,174,100 326,332 325,000 325,000 930,000 - - 160,546 120,000 120,000 - - - $2,586,238 $1,619,100 $1,619,100 121 2027 2028 Proposed Projected 1,200,933 1,224,951 320,000 315,000 - - 100,000 100,000 - - $1,620,933 $1,639,951 ===== PDF PAGE 195 ===== -This Page Intentionally Left Blank- Ze. ===== PDF PAGE 196 ===== MOTOR FUEL TAX FUND Financial Summary 2025 2026 2026 2027 2028 Program Actual Budgeted Estimated Proposed Projected Operations 4,028,125 3,595,100 2,310,800 2,825,900 2,864,600 TOTAL $4,028,125 $3,595,100 $2,310,800 $2,825,900 $2,864,600 123 ===== PDF PAGE 197 ===== eJbJ a/, We6t eJdaup,. MOTOR FUEL TAX FUND Performance Report on FYE 2026 Major Program Objectives In FY 2026, City staff collaborated with consulting engineers to complete multiple roadway improvement projects using Motor Fuel Tax (MFT) Funds. The projects included the 2026 Roadway Rehabilitation Project (2.56 miles). The Surface Transportation Program (STP) grant-funded Town Road Reconstruction/Resurfacing Project began construction and is expected to be completed by November 2026. IL-38 & Technology Blvd Traffic Signal Installation Project was awarded with construction anticipated to begin in late FY 2026 and completion in FY 2027. City staff further evaluated its multi-year Roadway Improvement Program to budget future MFT funds for roadway improvements which will also include Local Match for federal and State-funded projects. 124 ===== PDF PAGE 198 ===== Description of Major Activities MOTOR FUEL TAX FUND OPERATIONS Various street improvement projects are funded by the Motor Fuel Tax funds. The City often applies for other sources of grant funds through federal and state agencies to supplement roadway improvements. These grant sources often require a local match, which is funded through the Motor Fuel Tax funds. Other general roadway-related maintenance items such as electricity and refuse disposal are also included in this program. FYE 2027 Program Objectives (1) Use MFT and Department of Commerce and Economic Opportunity (DCEO) grant funds to complete IL-38 & Technology Blvd Traffic Signal Installation Project by August 2027. (2) Utilize Motor Fuel Tax (MFT) funds to complete construction of the 2027 Roadway Rehabilitation Project by September 2027. (3) Utilize MFT and Surface Transportation Program (STP) grant funds to close out previously completed construction projects with Illinois Department of Transportation by December 2027. 125 ===== PDF PAGE 199 ===== MOTOR FUEL TAX FUND OPERATIONS 16-34-58 Actual Budgeted Estimated Proposed Projected Projected Ex ense Item 2025 2026 2026 2027 2028 2029 COMMODITIES & PROJECTS 4204 Electricity 122,744 143,000 114,600 143,000 143,000 143,000 4210 Refuse Disposal 14,678 50,000 20,000 50,000 50,000 50,000 4807 Street Improvement Projects 3,890,703 3,402,100 2,176,200 2,632,900 2,671,600 2,443,300 Sub-Total $4,028,125 $3,595,100 $2,310,800 $2,825,900 $2,864,600 $2,636,300 Total! s4,02s. 12s I s3,sss,100 I s2,310,soo I s2.s2s,soo I s2.ss4,soo I s2.s3s,300 I 126 ===== PDF PAGE 200 ===== ACTUAL BUDGETED ESTIMATED PROPOSED PROJECTED PROJECTED PROJECTED PROJECTED Mn EXPENDITURES FYE 2025 2026 2026 2027 2028 2029 2030 2031 5 Yr Total Beginning Balance (January 1st) 6,051,167 4,609,280 4,609,280 4,530,280 3,311,680 2,125,280 1,186,580 795,480 11,949,300 Revenues 2,586,238 2,201,300 2,231,800 1,607,300 1,678,200 1,697,600 1,578,500 1,610,000 8,171,600 Expenditures 4,028,125 3,595,100 2,310,800 2,825,900 2,864,600 2,636,300 1,969,600 1,797,900 12,094,300 Ending Balance 4,609,280 3,215,480 4,530,280 3,311,680 2,125,280 1,186,580 795,480 607,580 8,026,600 Revenues MFT -Annual 1,169,360 1,114,300 1,162,800 1,136,800 1,159,300 1,182,600 1,206,500 1,230,500 5,915,700 MFT- Local 326,332 332,900 434,900 350,000 357,000 364,200 371,500 379,000 1,821,700 Interest 160,546 500 500 500 500 500 500 500 2,500 Grants 930 000 753 600 633 600 120 000 161400 150 300 431 700 REVENUE TOTAL S215S6~31 $2~011300 $212311100 $11607~00 $11678~00 $1,6971600 $115781500 s1 16101000 sa1111 1eoo EXPENDITURES Street; ID1PT9'fl!ment Pr0 1ect f'!OZ) Washington St Reconstruction (Town Rd to Arbor Ave)- 61F62 - Locel Match (2019 Open IDOT Project) 107,188 Forest Ave Resurfacing- 61F55 - Local Match (2019 Open !DOT Project) 49,100 49,100 49,100 Prince Crossing Rd Resurfacing - 61026 - Local Match (2021 Open IDOT Project) 39,000 39,000 39,000 Technology Blvd Resurfacing 20--0008~0-RS - Construction Cost (STP Grant, 20% Local Match) (2023 Open !DOT Project) 24,200 24,200 24,200 Technology Btvd Resurfacing 20-00085--00-RS - Construction Engineering (STP Grant, 80% Reimbursement) (2023 Open !DOT Project) 792 37,600 37,600 37,600 Conde Street Resurfacing - Construction Cost (STP Grant, 20% Local Match) (2024 Open IDOT Project) 10,254 53,900 53,900 53,900 Conde Street Resurfacing - Construction Engineering (STP Grant, 80% Reimbursement) (2024 Open IDOT Project) 1,728 900 Town Rd Reconstruction - Construction Cost (STP Grant, 30% Local Match) (2026 Open IDOT Project) 605,900 605,900 605,900 Town Rd Reconstruction- Construction Engineering (STP Grant, 70% Reimbursement) (2026 Open !OCT Project) 219,400 197,500 22,000 22,000 IL-38 & Technology Blvd TrafflC Signal Installation - Construction (2026 Open Project) 854,700 759,700 190,000 190,000 IL-38 & Technology Blvd TrafflC Signal lnstaftation - Construction Engineering (2026 Open Project) 85,600 59,600 29,900 29,900 Atlantic Drive Resurfacing Project - Construction (Cost Estimate: $2,069,014.40; STP Grant Funding: $1,479,344; 35% Local Match) 724,200 724,200 Atlantic Drive Resurfacing Project - Construction Engineering (STP Grant 65% Reimbursement) 248,300 248,300 Arbor Avenue Resurfacing Project- Construction (Cost Estimate: $1,788,507; STP Grant Funding; $1,377,149; 30% Local Match) 536,600 536,600 Arbor Avenue Resurfacing Project- Construction Engineering (STP Grant 70% Reimbursement) 214,700 214,700 Annual Roadway Rehabilitation Project 1,328,202 1,432,700 1,158,500 1,581,300 1,699,100 1,692,000 1,776,600 1,604,900 8,353,900 Nuclear Dr and Northwest Dr Reconstruction Project (Cost Estimate: $2,580,000.00) 2 442 539 Sub-Total 31890i103 31o1021100 21176~00 216321900 216711600 214'31300 11TT61600 116041900 1111291300 Gener•! M•intenance Items Electric (4204) 122,744 143,000 114,600 143,000 143,000 143,000 143,000 143,000 715,000 Refuse Otsposal (4210) 14678 50 000 20 000 50000 50000 50000 50000 50000 250 000 Sub-Total 137 422 193 000 134 600 193 000 193 000 193 000 193 000 193000 965000 EXPENDITURE TOTAL s41021112s $3z5951100 s2.310z800 $218251900 u 11641600 $216361300 $11969.600 s, 11971900 $1210941300 ..... N """ ===== PDF PAGE 201 ===== 17-00 311100 371000 386000 ROOSEVELT-FABYAN TAX INCREMENT FINANCE DISTRICT FUND PROJECTED REVENUE 2025 2026 2026 2027 2028 Actual Budgeted Estimated Proposed Projected Property Tax 42,400 40,000 58,000 60,000 750,000 Interest 186 100 100 100 100 Other - - - - - Reimbursements TOTAL $42,586 $40,100 $58,100 $60,100 $750,100 128 ===== PDF PAGE 202 ===== -This Page Intentionally Left Blank- 129 ===== PDF PAGE 203 ===== ROOSEVELT-FABYAN TAX INCREMENT FINANCE DISTRICT FUND Financial Summary 2025 2026 2026 2027 2028 Program Actual Budgeted Estimated Proposed Projected Operations - 187,775 15,175 213,275 602,425 TOTAL - $187,775 $15,175 $213,275 $602,425 130 ===== PDF PAGE 204 ===== ROOSEVELT-FABYAN TAX INCREMENT FINANCE DISTRICT FUND Performance Report on FYE 2026 Major Program Objectives In FY2026, the City facilitated construction of two industrial buildings totaling approximately 675,000 square feet within the Roosevelt Road/Fabyan Parkway TIF District. Staff coordinated an intergovernmental agreement with DuPage County and an amendment to the development agreement to resolve roadway access delays and enable construction to begin. These agreements addressed Poorman Parkway and related access improvements serving the development. Construction is anticipated to be completed in spring 2028. The City continued monitoring project progress and coordinating infrastructure improvements and TIF assistance to support eligible project costs. The start of construction on Poorman Parkway also prompted development interest elsewhere in the district, with staff engaging two additional developers to explore potential projects. 131 ===== PDF PAGE 205 ===== eibjo/,W~teJuaup,. ROOSEVELT-FABYAN TAX INCREMENT FINANCE DISTRICT FUND Description of Major Activities TIF District funds are utilized to make improvements within the district that will revitalize the area and ultimately result in increased property values and a self-sustaining district. Specific activities conducted to accomplish revitalization include providing incentives to improve the infrastructure of the district. Expenditures for promoting the district are also included in the TIF program, which includes marketing. FYE 2027 Program Objectives (1) Coordinate with PRG and DuPage County on the completion of TIF-supported infrastructure improvements associated with the Roosevelt Road/Fabyan Parkway development, including the Poorman Parkway/Fabyan Parkway intersection improvements anticipated to continue into 2028. (2) Administer the development agreement and related TIF reimbursement obligations for the approximately 675,000 square feet of new industrial development, including review of eligible costs, required developer documentation, and issuance of TIF notes, as applicable. (3) Continue engaging prospective developers to encourage additional industrial and commercial investment within the TIF District, leveraging the progress of the development and associated infrastructure improvements currently under construction. 132 ===== PDF PAGE 206 ===== ROOSEVELT-FABYAN TAX INCREMENT FINANCE DISTRICT FUND 17-34-54 Actual Budgeted Estimated Proposed Projected Projected Ex ense Item 2025 2026 2026 2027 2028 2029 CONTRACTUAL: 4100 Legal Fees 2,500 15,000 5,000 5,000 5,000 4105 Consultants 5,000 5,000 4112 Memberships/Dues/Subscriptions 275 175 275 425 425 4225 Other Contractual Services 180,000 3,000 3,000 3,000 4370 Redevelopment Reimbursements 444,000 600,000 Sub-Total $0 $187,775 $15,175 $13,275 $452,425 $608,425 CAPITAL OUTLAY: 4809 Land 200,000 150,000 175,000 Sub-Total $0 $0 $0 $200,000 $150,000 $175,000 Total! $0 I $187,775 I $15,175 I $213,275 I $602,425 I $783,425 I 133 ===== PDF PAGE 207 ===== 43-00 334000 Daily Parking Fees 345600 Parking Permits 371000 Interest 389000 Miscellaneous TOTAL COMMUTER PARKING PROJECTED REVENUE 2025 2026 2026 Actual • Budgeted Estimated 64,248 45,000 45,000 26,206 30,000 32,000 4,573 1,000 3,000 180 100 240 $95,207 $76,100 $80,240 134 2027 2028 eroposed Projected 45,000 45,000 30,000 30,000 1,000 1,000 100 100 $76,100 $76,100 ===== PDF PAGE 208 ===== -This Page Intentionally Left Blank- 135 ===== PDF PAGE 209 ===== em, a1, w~t eJuaupi COMMUTER PARKING FUND Financial Summary 2025 2026 2026 2027 2028 Program Actual Budgeted Estimated Proposed Projected Operation & Maintenance 100,938 175,500 69,600 95,800 852,400 TOTAL $100,938 $175,500 $69,600 $95,800 $852,400 136 ===== PDF PAGE 210 ===== eJbJ, al w~t ~ COMMUTER PARKING FUND Performance Report on FYE 2026 Major Program Objectives Contractual landscape maintenance around the commuter parking lots and METRA station was completed in 2026. The grounds were maintained weekly from May through November, including mowing, trimming, edging, trash and debris pickup, weeding, mulching of planting beds, and trimming of bushes. Metra Depot tuckpointing was completed in spring 2026. Foundation repair to the damaged signpost caused by snowplow operations was completed in fall 2026. In conjunction with the METRA and Union Pacific maintenance team, the failing h~ndrails leading into and out of the tunnel were secured, repaired and painted. Perimeter fencing around the depot was also repaired and painted. Landscape beds were upgraded using new modular blocks and new plantings were installed. Defective ADA tiles on the platforms were repaired by the Union Pacific staff. Planned modular retaining wall evaluations were deferred to allow for a comprehensive evaluation of retaining walls at multiple locations citywide, which will be conducted in 2028 and beyond. 137 ===== PDF PAGE 211 ===== eJu; of, We.,t elticaga COMMUTER PARKING FUND Description of Major Activities This program funds the maintenance of both commuter parking lots and the train station. Activities include snow removal, mowing and landscaping, trash removal, janitorial service and maintenance for the building, parking lots, and payment machines. FYE 2027 Program Objectives (1) Review daily parking and quarterly permit fees and recommend changes to the fee structure for the 2028 budget cycle by September 2027. (2) As necessary, perform pavement patching and pavement marking in the commuter lot using in house staff by October 2027. 2025 2026 2027 2028 Ongoing Activity Measures Actual Estimated Proposed Projected Mowing/Weeding of Grounds 30 30 30 30 Snow Removal/Salting 42 30 30 30 Trash Removal, Sweeping & Cleaninq Station 150 150 150 150 Full Time Equivalent Positions 0.25 0.25 0.25 0.25 138 ===== PDF PAGE 212 ===== COMMUTER PARKING FUND OPERATION & MAINTENANCE 43-34-76 Actual Budgeted Estimated Proposed Projected Projected Ex ense Item 2025 2026 2026 2027 2028 2029 SALARY & WAGES: 4020 Administrative - Salary 8,394 8,700 8,900 9,200 9,660 10,100 4027 Operational - Salary 15,284 15,800 15,900 16,000 16,500 17,000 4029 Overtime 849 1,600 1,500 1,600 1,700 1,800 4050 FICA & Medicare 1,849 2,000 1,900 2,000 2,100 2,200 4056 IMRF 1,024 2,400 2,300 1,900 2,000 2,100 Sub-Total $27,399 $30,500 $30,500 $30,700 $31,960 $33,200 CONTRACTUAL: 4101 Audit Fees 1,467 1,700 1,400 1,600 1,700 1,800 4202 Telephone and Alarms 293 800 300 500 600 700 4204 Electric 12,292 9,000 8,000 8,300 8,600 8,900 4211 Printing and Binding 410 700 500 700 800 900 4216 Grounds Maintenance 7,191 7,900 7,000 7,900 8,200 8,500 4219 Contract Janitorial Service 3,511 4,200 3,500 4,400 4,600 4,800 4225 Other Contractual Services 3,449 15,500 5,000 16,000 16,500 17,000 Sub-Total 28,612 39,800 $25,700 $39,400 $41,000 $42,600 COMMODITIES: 4613 Postage 2,189 2,100 1,800 2,100 2,200 2,300 4650 Miscellaneous Commodities 1,282 2,100 2,100 2,100 2,100 2,200 4702 Bank Fees 10,666 11,000 9,500 11,000 11,400 11,800 Sub-Total $14,138 $15,200 $13,400 $15,200 $15,700 $16,300 CAPITAL OUTLAY: 4801 Building/Grounds Improvements 7,082 90,000 2,000 10,000 763,300 250,000 4806 Other Capital Outlay 4808 Depreciation 23,707 Sub-Total 30,789 $90,000 $2,000 $10,000 $763,300 $250,000 Total I 100,93s 1 s11s,soo I s11,soo I S9s,3oo I sss1,9so I $342,100 I 139 ===== PDF PAGE 213 ===== CITY OF WEST CHICAGO FINANCE COMMITTEE AGENDA ITEM SUMMARY ITEM TITLE: Proposed 2027 Budget – Staffing Additions AGENDA ITEM NUMBER: 5E COMMITTEE DATE: November 2, 2026 COUNCIL AGENDA DATE: N/A STAFF REVIEW: Tia Messino, Deputy City Administrator SIGNATURE__________________________ ITEM SUMMARY: The proposed 2027 Budget includes funding for six staffing additions: four part-time and two full-time. These investments are intended to address increasing operational demands, improve service delivery, provide additional support to elected officials, and expand the City's capacity to advance organizational and community priorities. The three proposed part-time City positions are anticipated to work fewer than 1,000 hours annually, subject to applicable IMRF eligibility requirements. The social worker would operate through a separate shared-services arrangement established by an intergovernmental agreement (IGA) with Warrenville and Winfield. The following provides a brief overview of the proposed staffing additions and their intended functions. Proposed Part-Time Positions Part-Time Social Worker – $30,000 Funding to expand access to social work services through a shared-services arrangement with Warrenville and Winfield. This would provide additional professional support for individuals and families experiencing crises or other circumstances requiring social service intervention, while allowing the City to share the cost of specialized services. Part-Time Police Records Clerk – $25,000 The position would primarily address the increasing volume and complexity of Freedom of Information Act (FOIA) requests received by the Police Department. These requests require significant staff time to locate, review, redact, and prepare responsive records within statutory deadlines. The position would provide additional capacity to manage these responsibilities, reduce the risk of missed deadlines and potential litigation, and support other records-related administrative functions. Part-Time Administrative Assistant – Administration and Business & Community Relations – $25,000 Provides shared administrative support to the Administration and Business & Community Relations (BCR) Departments. Responsibilities would include processing invoices and requisitions, assisting with agenda packet preparation and copying, scheduling, document preparation, records management, and general administrative coordination. The position would help manage routine administrative workloads and allow existing staff to devote more time to specialized responsibilities and departmental priorities. This position would report to Administration and BCR. Part-Time Administrative Aide to the Mayor and City Council – $25,000 Provides administrative support to the Mayor and City Council, including scheduling, correspondence, constituent coordination, research, and assistance with City-sponsored aldermanic engagement initiatives. The position would also help coordinate community outreach, maintain volunteer and community partner information, and support early preparations for the 2030 Census. Working under the direction of City Administration, the position would provide ===== PDF PAGE 214 ===== CITY OF WEST CHICAGO consistent and equitable support to elected officials across all seven wards while improving accessibility and engagement with residents. This position’s duties would be coordinated through Administration. Summer Internship Pilot Program – $5,000 The proposed budget also includes $5,000 to support a pilot summer internship program for up to two interns. The program would introduce students and young adults to careers in local government, provide professional development opportunities, and strengthen connections between the City and the community's youth. Interns would assist with designated summer projects, including special events, community engagement, and other municipal initiatives, while gaining practical experience in public service. The pilot would allow the City to evaluate the program's benefits and administrative capacity before considering future expansion. These positions would report to Administration. Proposed Full-Time Positions Management Analyst – Administration – $85,000 Salary Provides analytical, administrative, and project management support within the Administration Department, with an emphasis on strengthening Human Resources operations and coordinating cross-departmental initiatives. The position would help modernize HR operations and strengthen alignment with current best practices, including modernizing employee communications and document management, reviewing and updating personnel policies, and renewing efforts related to employee wellness, engagement, and internal communications. The position would also support special projects, organizational process improvements, and the City's preparations for the 2030 Census. Assistant Director of Business & Community Relations – $130,000 Salary Provides additional management and professional capacity within the BCR Department, with a primary focus on communications, public information, community engagement, and departmental oversight. The position would support higher-level communications and writing, coordinate engagement across major City initiatives, and assist with staff and project management. This additional capacity would allow the BCR Director to devote greater attention to economic development, business attraction and retention, downtown revitalization, redevelopment opportunities, and other strategic initiatives. Budget and Implementation Considerations The proposed staffing additions represent targeted investments in organizational capacity, combining limited-hour part-time positions with two full-time positions intended to address broader management, analytical, and professional service needs. The four part-time staffing allocations total $105,000, while the proposed annual salaries for the two full-time positions total $215,000. Including the $5,000 summer internship pilot, these initiatives represent $325,000 in proposed allocations and base salaries. Applicable employer benefit, payroll tax, and retirement costs are incorporated separately into the draft budget. These additions are included in the draft 2027 Budget for City Council review and discussion. Detailed job descriptions will be presented to the Finance Committee for consideration and approval, as applicable, on December 7, 2026 ACTIONS PROPOSED: Review and discuss the six proposed staffing additions and summer internship pilot included in the draft 2027 Budget and provide direction regarding their inclusion in the final budget. COMMITTEE RECOMMENDATION: ===== PDF PAGE 215 ===== CITY OF WEST CHICAGO