EXPENDITURES BY FUNCTION Summary Expenditures by Function Function Administration by icecube

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									                                                                     EXPENDITURES BY FUNCTION 1
                                                                                                   Summary

                                                                                                                  Expenditures by Function
                                                                                                                                             Difference      Percent Change
                                                         Function                            Actual 2005     Budget 2006     Budget 2007     ('06 to '07)      ('06 to '07)
                                                2
                           Administration                                                          554,249         503,875         498,474           (5,401)             -1.1%
                           Marketing and Communications                                            379,207         431,469         468,045           36,576               8.5%
                           Finance and Human Resources                                             714,240         789,071         863,095           74,024               9.4%
                           Information Systems                                                     318,449         375,074         386,663           11,589               3.1%
                           Park and Recreation Services: Parks and Facilities                    1,869,320       2,023,511       2,271,810          248,299              12.3%
                           Park and Recreation Services: Recreation                              3,030,386       3,282,741       3,628,195          399,454              12.2%
                           Enterprise Services: Courts Plus/Vending/Concessions                  2,847,691       2,879,427       3,183,602          304,175              10.6%
                           Enterprise Services: Sugar Creek Golf Course                            695,989         707,221         751,699           44,478               6.3%
                                                                              Total             10,409,531      10,992,388      12,105,583        1,113,195              10.1%




                    Percent of 2007 Expenditures by Function
                                                    Administration
                                                                      Marketing and
                                                        4%
                                                                     Communications
                        Enterprise Services:                              4%                                                        2007 Total Expenditures by Function
                      Sugar Creek Golf Course
                                6%

                                                                                                                      12,500,000
           Enterprise Services:                                                Finance and Human                      12,000,000
              Courts Plus/                                                         Resources
                                                                                       7%                             11,500,000
          Vending/Concessions
                   26%                                                                                                11,000,000
                                                                                Information Systems                   10,500,000
                                                                                         3%
                                                                                                                      10,000,000
                                                                                                                       9,500,000
                                                                                                                                        Actual            Budget                 Budget

                                                                                                                                         2005              2006                  2007
                        Park and Recreation
                        Services: Recreation
                                31%                                   Park and Recreation
                                                                      Services: Parks and
                                                                            Facilities
                                                                              19%




1
    Excludes Capital, Transfers and Debt expenses
2
    Includes Park Board expenses such as continuing education, dues, and public relations. Board policy states that the Executive Director must budget no less than $20,000 for Board expenses.
2007 Elmhurst Park District Budget                                                                    103                                                                   12/6/2006
                                     2007 Full-time Equivalents by Function

                                                                  Finance/HR
                                                Administration
                                                                      4%     Marketing
                                                    3%
                                                                               3%
                                         Golf Course
                                             7%                                    IS
                                                                                   1%
                                      Enterprise
                                       Services                                Parks/Facilities
                                       34.44%                                       11%



                                                                  Recreation
                                                                    37%




                                     Full-time equivalents                         2007

                                     Administration                                    5
                                     Finance/Human Resources                           7
                                     Marketing and Communications                      5
                                     Information Systems                               2
                                     Parks and Facilities                             20
                                     Recreation                                       66
                                     Enterprise Services                              62
                                     Sugar Creek Golf Course                          13
                                                                                    180




2007 Elmhurst Park District Budget                          104                                   12/6/2006
                                                            ADMINISTRATION
                                                                    Mission
To provide oversight and direction to the operational and policy functions of the District based on the policies of the Board through the Board’s
means and ends statements, long range planning and budget.


                                                                  Description
This function facilitates the execution of Board policies as established in the Board’s Executive Limitation policies and long-range objectives as
articulated in the Board’s Strategic and Comprehensive Plans. Administration is responsible for coordinating the budget and capital planning
processes, providing staff support for the Board of Park Commissioners, maintaining legal documents and contracts, conducting elections, and
acting as the legal, legislative and intergovernmental liaison.


                                                              Funding Sources
The funding sources for Park Board/Administration are property taxes and interest income. Administrative revenues and expenses are in the
General, (includes the Liability, Audit Departments in the General Fund), Recreation (includes SRA and Museum Departments in the
Recreation Fund), and Enterprise Services Funds.


                                                           2006 Accomplishments
•   Evaluated and declined City of Elmhurst’s offer to jointly redevelop the Wilder Mansion into a historical museum; the Board determined
    that it is in the best interest of the District to renegotiate the intergovernmental agreement with the City to redevelop the Wilder Mansion
    and tear down the library addition (still in progress). (Strategic Plan Priority 1)
•   Coordinated sale of $7.5 million in General Obligation bonds for East End Pool redevelopment and installation of two synthetic turf athletic
    fields at Berens Park. (Strategic Plan Priority 2)
•   Completed development of the District’s Comprehensive Plan with Edwards and Kelcey, including holding public meetings and focus
    groups and conducting a District-wide survey with a 30% return rate (randomly 3,000 distributed to Elmhurst households). (Strategic Plan
    Priority 3)
•   Negotiated satisfactory conclusion with Elmhurst Hospital to create space at Courts Plus for Fit 4 Life youth gym. (Strategic Plan Priority 6)
•   Revised the 2007 Budget format by implementing the best practices recommended by the Government Financial Officers Association.
•   Acquired the 519 Mitchell property to expand Pioneer Park.
•   Inventoried permanent records and leased a facility for record storage and management services.

2007 Elmhurst Park District Budget                                     105                                                       12/6/2006
•   Facilitated Moody’s Investment upgrade to AA2 bond rating.
•   Implemented new full-time employee evaluation process and merit salary system.
•   Finished Salt Creek Park Master Plan.


                                                             2007 Objectives
•   Update the Long-range Capital Plan based on the Comprehensive Plan recommendations. (Strategic Plan Priority 3)
•   Develop financial plan for use of the 1860’s Wilder Mansion to begin redevelopment. (Strategic Plan Priority 1)
•   Provide staff support to conduct the 2007 April Commissioner election process DuPage and Cook Counties.
•   Continue implementing revisions to the budget format to reflect best practices recommended by the Government Financial Officers
    Association.
•   Solicit quotes and develop a new, four-year agreement for lease of four copiers.
•   Assist Board with developing and implementing a process to revise the 2003-07 Strategic Plan.


                                                         2007 Budget Highlights
Comprehensive Plan/Strategic Plan – Consulting fees are decreasing by $45,000 in the General Fund due to the completion of the
Comprehensive Plan.


                                         2007 Expenditure Increases/Decreases by Object

Contractual Services – Services are decreasing a net of $30,000 in consulting fees due to completion of the Comprehensive Plan (decrease
of$45,000 in 2006) and an allocation of funds for updating the Strategic Plan (increase of $15,000 in 2007).




2007 Elmhurst Park District Budget                                    106                                                 12/6/2006
                                                                                                   Expenditures by Object: Administration 3
                                                                                                                                             Difference      Percent Change
                                             Expense Object                             Actual 2005      Budget 2006         Budget 2007     ('06 to '07)      ('06 to '07)
                       Wages                                                                  363,158         264,759             273,680             8,921                3.4%
                       Contractual Services                                                   185,322         233,112             218,040          (15,072)              -6.5%
                       Repairs                                                                      0                0                   0                0                0.0%
                       Supplies                                                                 5,768            6,004               6,754              750              12.5%
                                                                              Total           554,249         503,875             498,474            (5,401)              -1.1%



                                                                        Administration Function 2007 Expenditures by
                                                                                           Object

                                                                                                        Supplies
                                                                                      Repairs             1%
                                                                                        0%

                                                                          Contractual
                                                                           Services                                Wages
                                                                             44%                                    55%




                                                                              Administration 2007 Expenditures



                                                                    1,000,000
                                                                      800,000
                                                                      600,000
                                                                      400,000
                                                                      200,000
                                                                          -
                                                                                      Actual      Budget            Budget

                                                                                      2005         2006              2007




3
    Includes Park Board expenses such as continuing education, dues, and public relations. Board policy states that the Executive Director must budget no less than $20,000 for Board expenses.
2007 Elmhurst Park District Budget                                                              107                                                                          12/6/2006
                               Elmhurst Park District
                               Park Board/Administration
                               For Budget Year 2007
                                                                           2005           2006              2007 Proposed           2007 Proposed
      Account Number           Account Title                              Actuals        Budget                Budget                Appropriation

 10    .11.   4001.    00      Full-Time Employees Salary & Wages              116,173             82,413               85,209                 102,251
 20    .11.   4001.    00      Full-Time Employees Salary & Wages               90,089             60,202               62,185                  74,622
 41    .11.   4001.    00      Full-Time Employees Salary & Wages               49,149             42,740               44,061                  52,873
 51    .11.   4001.    00      Full-Time Employees Salary & Wages               13,887              6,261                6,449                   7,739
 52    .11.   4001.    00      Full-Time Employees Salary & Wages                7,003              6,261                6,449                   7,739
 53    .11.   4001.    00      Full-Time Employees Salary & Wages               34,151             12,522               12,897                  15,476
 55    .11.   4001.    00      Full-Time Employees Salary & Wages                4,504                  0                    0                       0
 10    .11.   4280.    00      Program Staff Wages                              44,655             54,360               56,430                  67,716
 20    .11.   4280.    00      Program Staff Wages                               1,774                  0                    0                       0
 41    .11.   4280.    00      Program Staff Wages                               1,774                  0                    0                       0

      Total Salaries & Wages                                                   363,158            264,759             273,680                  328,416

 55    .11.   5020     00      Health Care Expenses                              (131)                  0                    0                       0
 10    .11.   5020.    00      Health Care Expenses                             10,568             13,183               14,146                  16,975
 20    .11.   5020.    00      Health Care Expenses                              7,423              9,438               10,117                  12,140
 41    .11.   5020.    00      Health Care Expenses                              4,217              4,839                5,160                   6,192
 51    .11.   5020.    00      Health Care Expenses                              1,247                716                  763                     916
 52    .11.   5020.    00      Health Care Expenses                                624                716                  763                     916
 53    .11.   5020.    00      Health Care Expenses                              (161)              1,432                1,526                   1,831
 41    .11.   5040.    00      IMRF Expense                                      4,288              4,300                4,261                   5,113
 49    .11.   5040.    00      IMRF Expense                                     27,664             18,234               18,112                  21,734
 41    .11.   5060.    00      FICA Expense                                      2,796              3,270                3,371                   4,045
 50    .11.   5060.    00      FICA Expense                                     20,869             16,984               17,566                  21,079
 10    .11.   5101.    00      Legal Fees                                       11,083             25,000               25,000                  30,000
 10    .11.   5102.    00      Consulting Services                              34,012             65,000               35,000                  42,000
 10    .01.   5300.    00      Dues                                              6,819              7,785                7,750                   9,300
 10    .11.   5300.    00      Dues                                              1,022              1,670                2,200                   2,640
 20    .01.   5300.    00      Dues                                                683                800                  930                   1,116
 20    .11.   5300.    00      Dues                                                120                120                  120                     144
 41    .01.   5300.    00      Dues                                                100                100                  230                     276
 41    .11.   5300.    00      Dues                                                120                120                  130                     156
 10    .11.   5310.    00      Books & Subscriptions                                98                100                  150                     180
 10    .01.   5340.    00      Continuing Education                              3,762              5,000                5,000                   6,000
 10    .11.   5340.    00      Continuing Education                              4,665              3,500                3,575                   4,290
 20    .01.   5340.    00      Continuing Education                              4,390              5,000                5,000                   6,000
 41    .01.   5340.    00      Continuing Education                                  0                  0                5,000                   6,000
 52    .11.   5380     00      Travel                                              180                  0                    0                       0
2007 Elmhurst Park District Budget                                  108                                                          12/6/2006
 55     .11.   5380      00   Travel                                               0       120       120                   144
 10     .11.   5380.     00   Travel                                           3,748     1,225     1,525                 1,830
 20     .11.   5380.     00   Travel                                             957     1,000     1,300                 1,560
 41     .11.   5380.     00   Travel                                           1,099     1,000     1,300                 1,560
 51     .11.   5380.     00   Travel                                             360         0         0                     0
 53     .11.   5380.     00   Travel                                             180       120       120                   144
 10     .11.   5500.     00   Ads & Notices                                    1,661     1,165     1,140                 1,368
 20     .11.   5500.     00   Ads & Notices                                      399       500       500                   600
 41     .11.   5500.     00   Ads & Notices                                      399       500       500                   600
 10     .11.   5540.     00   Postage & Shipping                               7,081     7,700     8,225                 9,870
 20     .11.   5540.     00   Postage & Shipping                               7,039     7,300     7,825                 9,390
 41     .11.   5540.     00   Postage & Shipping                               2,796     3,400     3,825                 4,590
 10     .11.   5560.     00   Printing                                         1,032     1,250     1,275                 1,530
 20     .11.   5560.     00   Printing                                           125       250       300                   360
 41     .11.   5560.     00   Printing                                           125       250       250                   300
 10     .11.   5601.     00   Telephone                                        2,949     4,665     1,000                 1,200
 10     .11.   5602.     00   Nextel Phones & Service                            798       650     1,400                 1,680
 10     .11.   5881.     00   Computer & Hardware Services                         0       180       180                   216
 10     .11.   5883.     00   Contract Services                                2,199     3,705     3,935                 4,722
 20     .11.   5883.     00   Contract Services                                  282     1,375     5,425                 6,510
 41     .11.   5883.     00   Contract Services                                  282     1,375     3,575                 4,290
 10     .01.   5900.     00   Public Relations                                   789       900       950                 1,140
 10     .11.   5900.     00   Public Relations                                 2,001     2,700       950                 1,140
 20     .01.   5900.     00   Public Relations                                   473       900       900                 1,080
 20     .11.   5900.     00   Public Relations                                     0       650       750                   900
 41     .01.   5900.     00   Public Relations                                     0       525       650                   780
 41     .11.   5900.     00   Public Relations                                     0       200       250                   300
 10     .11.   5960.     00   Employee Relations                               2,092     1,500     1,700                 2,040
 20     .11.   5960.     00   Employee Relations                                   0       350     1,150                 1,380
 41     .11.   5960.     00   Employee Relations                                   0       350     1,150                 1,380

      Total Contractual Services                                             185,322   233,112   218,040               261,648

 10     .00.   6000.     00   Repairs & Maintenance                               0         0         0                     0

      Total Repairs & Maintenance                                                 0         0         0                     0

 10     .11.   7001.     00   Office Supplies                                  5,560     5,700     6,400                 7,680
 10     .11.   7020.     00   Equipment & Furniture                                0       104       104                   125
 10     .11.   7700.     00   First Aid Supplies/Pers Prot Equipment             208       200       250                   300

      Total Supplies                                                           5,768     6,004     6,754                 8,105

      Total Expenses                                                         554,249   503,875   498,474               598,169


2007 Elmhurst Park District Budget                                     109                                 12/6/2006
                                             MARKETING AND COMMUNICATIONS
                                                                   Mission
To provide communication and education internally and externally for local, regional, and state citizens and professionals on the Elmhurst Park
District; to support and manage the use of volunteers; to oversee and manage the Park Ambassador Program; to provide a resource for the
People for Elmhurst Parks Foundation; and to seek alternate sources of revenue such as grants, corporate donations, and fundraisers.


                                                                 Description
To plan, develop, manage and maintain strategic goals and objectives; provide creative guidance to execute marketing/business plans and
fundraising activities for the District; to create graphic designs, produce news releases and other written materials, edit various publications
and assist in planning and promotion schedules; to assist with publicity, community relations, volunteer and sponsorship opportunities, and to
work with PEP Foundation and special events; to provide customer service and public relations to park users through promotion assistance
and education at District facilities.


                                                             Funding Sources
The funding sources for Marketing and Communications are property taxes, donations, grants, sponsorships and interest income. Marketing
and Communications revenues and expenses are in the General (includes the Liability Department in the General Fund), Recreation (includes
SRA and Museum Departments in the Recreation Fund), and Enterprise Services Funds.


                                                          2006 Accomplishments
•   Implemented, planned and recruited 300 volunteers to participate in the Adopt a Park Program.             Twenty-two organizations/groups
    participated in the program in 2006.
•   Promoted and marketed the ground breaking celebration at East End Pool. (Strategic Plan Priority 1)
•   Raised (PEP Foundation) approximately $12,000 at the 5th annual wine tasting fundraiser held at Safety Town. (Strategic Plan Priority 2)
•   Held volunteer recognition program with over 30 volunteers in attendance (for volunteers that work over 10 hours in the past year).
•   Redeveloped the seasonal brochure internally using the class registration system to generate brochure copy.
•   Raised $6,648 in in-kind donations; $33,376.56 in sponsorship and donations as of October 2, 2006. (Strategic Plan Priority 2)
•   Saved the District $112,786.08 through the use of volunteers working 6,252 hours (as of October 2, 2006).
•   Promoted Enterprise Services facilities such as the Hub, Sugar Creek Golf Course and Courts Plus (including Courts Plus 50% off
    initiation special). (Strategic Plan Priority 2)

2007 Elmhurst Park District Budget                                    110                                                      12/6/2006
•   Developed a new pamphlet for the PEP Foundation and updated website to circulate information to the public about the Foundation and
    types of things that people can fund.
•   Held PEP/Kiwanis Annual Golf Outing, which raised $6,231 for the Elmhurst Park District Recreation Assistance Program. (Strategic Plan
    Priority 2)
•   Received an in-kind donation of a lightning prediction system valued at $33,000 from the PEP Foundation.
•   Completed three E-Town publications for the teen community, receiving $10,000 from the City of Elmhurst to print and distribute the
    newsletter. (Strategic Plan Priority 6)
•   Completed four seasonal brochures, one annual report and two Update Newsletters distributed to the community of Elmhurst.
•   Developed promotional materials for Fit 4 Life Youth Fitness Center and its grand opening including website, signs, banners, posters and
    four-color pamphlet. (Strategic Plan Priority 6)
•   Completed promotions for the preliminary phase of the comprehensive plan including the survey instrument. (Strategic Plan Priority 3)
•   Completed seven mystery-shopping studies at District facilities to evaluate customer service. The satisfaction ratings were Smalley Pool at
    91%; East End Pool at 94%; The Hub at 97%; and Sugar Creek Golf Course at 96%. (Strategic Plan Priority 6)
•   Prepared and completed Gold Medal application and video for NRPA.
•   Completed newsletters for The Abbey, Courts Plus (Fitness Express), local schools (Fun Times), and employees (ComChannel) to
    promote Park District programs, and increase interest.
•   Promoted development of new East End Pool by tracking construction progress online with photo galleries, written updates, and news.
    (Strategic Plan Priority 1)
•   Completed promotions for fall Park District events including Touch A Truck, Family Fall Fest, Haunted Jaunt, and Eleventh Hour Haunted
    House.
•   Developed new brand identity for Sugar Creek Golf Course to increase community awareness through printed materials and new website.
•   Informed local media of Park District events, programs, and photo opportunities through press releases and media relations (284 news
    articles and 67 pictures within local newspapers and magazines as of October 2, 2006).
•   Submitted information to publications such as Oaklee’s Guide and Front Porch Newsletter (the City of Elmhurst newsletter) to better inform
    community of Park District events and programs.
•   Met with five athletic groups and their coaches twice a year to inform them of District policy, changes and general information and the
    Elmhurst Police Department to provide updates on Park projects.
•   Archived historical promotional materials such as brochures, pamphlets, photos, VHS tapes, press clippings and premium items for off site
    storage.




2007 Elmhurst Park District Budget                                    111                                                     12/6/2006
                                                              2007 Objectives
•   Implement the marketing and promotions of the grand opening of East End Pool, comprehensive plan, and lightning prediction system.
    (Strategic Plan Priorities 1 and 3)
•   Redevelop, complete and distribute four seasonal brochures.
•   Distribute an annual report and two Update newsletters.
•   Continue cross promotions of teen/youth programs in various media formats.
•   Rebrand Enterprise Services’ Courts Plus and Sugar Creek.
•   Increase volunteer base by recruiting additional volunteers from local schools and organizations.
•   Continue research in obtaining sponsorship and grant revenue and developing a sponsorship promotional tool.
•   Implement an educational component to the Park Ambassador program.


                                                         2007 Budget Highlights
East End Pool - The General Fund is proposed to increase by $5,000 in public relations to provide a grand opening celebration for East End
Pool. A committee will be formed representing all departments to plan the celebration activities.

Mystery Shopper Program - Utilizing approximately $1,000 from the current funds available in the public relations line item in the General
Fund (no increase to 2007 budget), staff will continue implementing the mystery-shopper program to assess customer service levels at District
facilities (through an independent outside source).

                                         2007 Expenditure Increases/Decreases by Object

Contractual Services – The public relations line item in the General Fund will increase $5,000 for the East End Pool Celebration and health
care expenses are increasing $13,482.

Supplies – The uniform line item in the General, Recreation and Enterprise Services Funds will increase $9,000 to reflect higher costs to
purchase of employee nametags, shirts, and jackets.




2007 Elmhurst Park District Budget                                    112                                                   12/6/2006
                                                                          Expenditures by Object: Marketing and Communications
                                                                                                                       Difference      Percent Change
                                     Expense Object                    Actual 2005     Budget 2006     Budget 2007     ('06 to '07)      ('06 to '07)
                 Wages                                                       197,425        214,083         221,675              7,592              3.5%
                 Contractual Services                                        170,208        202,970         222,700            19,730               9.7%
                 Repairs                                                           0               0               0                 0              0.0%
                 Supplies                                                     11,574          14,416          23,670             9,254             64.2%
                                                              Total          379,207        431,469         468,045            36,576               8.5%



                                                           Marketing and Communication Function
                                                                2007 Expenditures by Object
                                                                               Supplies
                                                                                  5%

                                                                  Repairs
                                                                    0%                      Wages
                                                                                             47%
                                                            Contractual
                                                             Services
                                                               48%




                                                                  Marketing and Communications
                                                                       2007 Expenditures


                                                      1,000,000
                                                        800,000
                                                        600,000
                                                        400,000
                                                        200,000
                                                            -
                                                                      Actual     Budget       Budget

                                                                      2005        2006         2007




2007 Elmhurst Park District Budget                                             113                                                                    12/6/2006
                                Elmhurst Park District
                                Marketing and Communications
                                For Budget Year 2007
                                                                            2005           2006        2007 Proposed       2007 Proposed
      Account Number            Account Title                              Actuals        Budget          Budget            Appropriation


 10     .13.   4001.   00       Full-Time Employees Salary & Wages               71,368       78,415            81,583                97,900
 20     .13.   4001.   00       Full-Time Employees Salary & Wages               65,800       69,876            72,716                87,259
 41     .13.   4001.   00       Full-Time Employees Salary & Wages               35,967       39,208            40,792                48,950
 51     .13.   4001.   00       Full-Time Employees Salary & Wages                5,405            0                 0                     0
 10     .13.   4280.   00       Program Staff Wages                               8,246       12,568            12,568                15,082
 20     .13.   4280.   00       Program Staff Wages                               5,973        5,683             5,683                 6,820
 41     .13.   4280.   00       Program Staff Wages                               2,333        4,333             4,333                 5,200
 51     .13.   4280.   00       Program Staff Wages                               2,333        4,000             4,000                 4,800


      Total Salaries & Wages                                                    197,425      214,083           221,675               266,010

 10     .13.   5020.   00       Health Care Expenses                              7,834        9,747            15,454                18,545
 20     .13.   5020.   00       Health Care Expenses                              7,113        8,733            14,006                16,807
 41     .13.   5020.   00       Health Care Expenses                              3,917        4,874             7,728                 9,274
 51     .13.   5020.   00       Health Care Expenses                                722            0                 0                     0
 53     .13.   5020.   00       Health Care Expenses                                  0          352                 0                     0
 41     .13.   5040.   00       IMRF Expense                                      3,161        4,206             4,171                 5,005
 49     .13.   5040.   00       IMRF Expense                                     12,643       15,478            15,459                18,551
 41     .13.   5060.   00       FICA Expense                                      2,818        3,331             3,452                 4,142
 50     .13.   5060.   00       FICA Expense                                     11,817       13,046            13,506                16,207
 10     .13.   5300.   00       Dues                                                548        1,460             1,520                 1,824
 10     .13.   5310.   00       Books & Subscriptions                               232          542               575                   690
 41     .13.   5310.   00       Books & Subscriptions                                 0          100               100                   120
 10     .13.   5340.   00       Continuing Education                              2,480        2,600             2,600                 3,120
 41     .13.   5340.   00       Continuing Education                                180          150               150                   180
 10     .13.   5380    00       Travel                                              533        1,150             1,400                 1,680
 20     .13.   5380.   00       Travel                                              421            0                 0                     0
 41     .13.   5380.   00       Travel                                              210            0                 0                     0
 10     .13.   5500.   00       Ads & Notices                                     1,895        2,000             2,130                 2,556
 20     .13.   5500.   00       Ads & Notices                                     2,504        2,400             2,460                 2,952
 41     .13.   5500.   00       Ads & Notices                                     9,393        8,100             8,100                 9,720
 10     .13.   5540.   00       Postage & Shipping                                4,608        7,905             7,905                 9,486
 20     .13.   5540.   00       Postage & Shipping                                9,066        9,305             9,665                11,598
 41     .13.   5540.   00       Postage & Shipping                                1,824        1,812             1,850                 2,220
 53     .13.   5540.   00       Postage & Shipping                                  234          242               242                   290

2007 Elmhurst Park District Budget                                   114                                                 12/6/2006
 55     .13.   5540.   00           Postage & Shipping                                   117       121       121                   145
 10     .13.   5560.   00           Printing                                          10,268    16,100    16,250                19,500
 20     .13.   5560.   00           Printing                                           4,394     5,400     5,400                 6,480
 41     .13.   5560.   00           Printing                                          12,734    12,950    12,950                15,540
 10     .13.   5570.   00           Brochure                                           2,084     2,420     2,420                 2,904
 20     .13.   5570.   00           Brochure                                          31,793    37,768    37,768                45,322
 41     .13.   5570.   00           Brochure                                           6,189     7,760     7,760                 9,312
 53     .13.   5570.   00           Brochure                                             825       968       968                 1,162
 55     .13.   5570.   00           Brochure                                             413       484       484                   581
 10     .13.   5601.   00           Telephone                                          3,053     3,841     3,300                 3,960
 10     .13.   5602.   00           Nextel Phones & Service                            1,633     2,400     2,331                 2,797
 10     .13.   5883.   00           Contract Services                                      0         0       225                   270
 10     .13.   5900.   00           Public Relations                                   4,489     5,200    10,200                12,240
 20     .13.   5900.   00           Public Relations                                     636     1,000     1,000                 1,200
 41     .13.   5900.   00           Public Relations                                   4,657     5,200     5,200                 6,240
 10     .13.   5960.   00           Employee Relations                                   971     1,425     1,450                 1,740
 20     .13.   5960.   00           Employee Relations                                   801     1,200     1,200                 1,440
 41     .13.   5960.   00           Employee Relations                                   998     1,200     1,200                 1,440


      Total Contractual Services                                                     170,208   202,970   222,700               267,240

 10     .00.   6000.   00           Repairs & Maintenance                                 0         0         0                     0


      Total Repairs & Maintenance                                                         0         0         0                     0

 10     .13.   7001.   00           Office Supplies                                    4,383     6,978     6,978                 8,374
 20     .13.   7001.   00           Office Supplies                                       62       650       650                   780
 41     .13.   7001.   00           Office Supplies                                       91       250       300                   360
 10     .13.   7020.   00           Equipment & Furniture                                  0       136       300                   360
 10     .13.   7030.   00           Computer Supplies                                     75       265       265                   318
 20     .13.   7030.   00           Computer Supplies                                  1,073     1,871     1,871                 2,245
 41     .13.   7030.   00           Computer Supplies                                    189       445       445                   534
 53     .13.   7030.   00           Computer Supplies                                     27        46        46                    55
 55     .13.   7030.   00           Computer Supplies                                     14        23        23                    28
 10     .13.   7680.   00           Uniforms                                           2,418     2,146     5,146                 6,175
 20     .13.   7680.   00           Uniforms                                           1,315       666     3,596                 4,315
 41     .13.   7680.   00           Uniforms                                           1,850       740     3,850                 4,620
 10     .13.   7700.   00           First Aid Supplies/Pers. Prot. Equipment              78       200       200                   240


      Total Supplies                                                                  11,574    14,416    23,670                28,404


      Total Expenses                                                                 379,207   431,469   468,045               561,654



2007 Elmhurst Park District Budget                                             115                                 12/6/2006
                                                FINANCE AND HUMAN RESOURCES
                                                                     Mission
To provide efficient, quality service for the internal and external customers of the Elmhurst Park District regarding District’s financial and human
resources operation, on a timely basis in accordance with regulations, District policies, the Strategic Plan and sound business practices.


                                                                   Description
Finance Division: To plan, develop, manage and maintain the financial operations in the areas of finance, auditing, investments and
accounting for the District.
Human Resources/Safety Division: To plan, develop, manage and maintain human resources (compensation, benefits administration,
employee relations, training) and safety functions (risk management, safety claims) for the District.


                                                               Funding Sources
The funding sources for this function are property taxes and interest income. Finance and Human Resource revenues and expenses are in the
General, (includes the IMRF, FICA, Liability, Audit Departments in the General Fund), Recreation (includes SRA and Museum Departments in
the Recreation Fund), Enterprise Services, Sugar Creek Golf Course, and Debt Service Funds.


                                                           2006 Accomplishments
•   Updated Finance Procedure Manual.
•   Sent out RFQ and changed Investment Brokerage Services.
•   Implemented Time Clocks at Courts Plus, Maintenance Facility and Sugar Creek Golf Course that integrate with current Payroll System.
    (Strategic Plan Priority 5)
•   Developed and Implemented long range budgeting for District.
•   Opened up account for additional investment services with IPDLAF+ for capital dollars.
•   Coordinated with the Administrative function the issuance of $7.5 million of bonds.
•   Assisted with coordination of Class registration and facility booking throughout the District.
•   Assisted with development and implementation of 2007 Budget Format.
•   Conducted physical inventory counts at Berens Hub, Courts Café, and Sugar Creek Golf Course Pro Shop.
•   Conducted several petty cash audits at Pools, Pool Concession, Berens Hub, Wagner Community Center, Courts Plus and The Abbey.
2007 Elmhurst Park District Budget                                      116                                                        12/6/2006
•   Implemented GASB Statement No. 40-Deposit and Investment and Risk Disclosures on the December 31, 2005 audit.
•   Documented and moved old records to off-site storage.
•   Completed 48 credit hours of continuing education (clerical support staff).
•   Completed Performance Management Process including creation of policy and procedures.
•   Reviewed and revised Safety Manual.
•   Completed AED policy and procedures.
•   Completed evacuation drills policy and procedures.
•   Developed HIPAA Security Rules.
•   Reviewed and revised full-time, part-time and short-term employee policy manuals.
•   Developed outsourced CPR training schedule.
•   Expanded human resources and safety orientation presentation for new hires.
•   Revised part-time and short-term employee performance management process including updating job descriptions and performance
    appraisal form.
•   Developed Supervisor Procedure Manual to include topics of recruiting, interviewing and hiring within District, posting jobs, and completing
    new hire paperwork.
•   Created checklist for developing departmental operational manuals.
•   Reviewed and revised Emergency Operations Manual.
•   Conducted full-time staff training on: Statements of Admissions, Emergency Operations, Right to Know, Communicable Diseases and
    Lifting/Back Safety.


                                                              2007 Objectives
•   Implement a time clock at East End Pool that integrates with current Payroll System.
•   Review liability impact of the District as it relates to GASB Statement No. 43 -Postemployment Benefits.
•   Update Finance Procedure Manual to reflect organizational and technological changes and updates that impact finance work processes.
•   Integrate Class POS transactions into General Ledger software.
•   Update Human Resources Procedure Manual
•   Review and revise (if necessary) part-time and short-term employee salary classification system.

2007 Elmhurst Park District Budget                                     117                                                     12/6/2006
•   Conduct inventory of Material Safety Data sheets for respirator use.
•   Conduct lockout-tagout inventory.
•   Conduct needs assessment for personal protective equipment.
•   Conduct fall protection assessment.
•   Conduct sound level survey for hearing conservation program.
•   Conduct full-time staff training on: Statements of Admission, Emergency Operations, Communicable Diseases, Right to Know, Behavior
    Management, Lifting, Lockout/Tagout, Confined Spaces and for supervisors: Reasonable Suspicion.


                                                         2007 Budget Highlights
Business Insurance – Increasing by $23,081 due primarily to premium increases in Workers Compensation ($12,095) and Property
($4,842). Increases of $12,062 are in the Liability Fund, $7,955 in Enterprise Services Fund and $3,064 in Sugar Creek Golf Course Fund.


                                          2007 Expenditure Increases/Decreases by Object

Contractual Services – Increasing by $60,018 due to higher finance/bank fees for credit card transactions, increases in health care
premiums, IMRF expenses, and employee relation budget increases.




2007 Elmhurst Park District Budget                                    118                                               12/6/2006
                                                                             Expenditures by Object: Finance and Human Resources
                                                                                                                                 Difference      Percent Change
                                     Expense Object                         Actual 2005     Budget 2006          Budget 2007     ('06 to '07)      ('06 to '07)
                 Wages                                                            306,312        331,271              341,341            10,070               3.0%
                 Contractual Services                                             397,578        446,210              506,228            60,018              13.5%
                 Repairs                                                                0               0                    0                 0              0.0%
                 Supplies                                                          10,350          11,590               15,526             3,936             34.0%
                                                                  Total           714,240        789,071              863,095            74,024               9.4%



                                                          Finance and Human Resources Function
                                                               2007 Expenditures by Object

                                                                                            Supplies
                                                                          Repairs             2%
                                                                            0%                         Wages
                                                                                                        40%




                                                            Contractual
                                                             Services
                                                               58%




                                                                   Finance and Human Resources
                                                                         2007 Expenditures


                                                      1,000,000
                                                        800,000
                                                        600,000
                                                        400,000
                                                        200,000
                                                            -
                                                                          Actual      Budget            Budget

                                                                          2005         2006              2007




2007 Elmhurst Park District Budget                                                  119                                                                         12/6/2006
                                Elmhurst Park District
                                Finance and Human Resources
                                For Budget Year 2007
                                                                            2005        2006       2007 Proposed     2007 Proposed
      Account Number            Account Title                              Actuals     Budget         Budget          Appropriation


 10     .12.   4001.   00       Full-Time Employees Salary & Wages            47,806      52,272           53,295            63,954
 10     .14.   4001.   00       Full-Time Employees Salary & Wages            25,048      24,875           26,410            31,692
 20     .12.   4001.   00       Full-Time Employees Salary & Wages            69,554      71,591           73,150            87,780
 20     .14.   4001.   00       Full-Time Employees Salary & Wages            25,089      27,220           29,145            34,974
 41     .12.   4001.   00       Full-Time Employees Salary & Wages            52,148      56,087           56,982            68,378
 41     .14.   4001.   00       Full-Time Employees Salary & Wages            17,606      18,148           19,430            23,316
 51     .12.   4001.   00       Full-Time Employees Salary & Wages             3,841       4,082            4,235             5,082
 51     .14.   4001.   00       Full-Time Employees Salary & Wages             8,404      11,420           12,450            14,940
 52     .12.   4001.   00       Full-Time Employees Salary & Wages            17,443      18,928           18,979            22,775
 53     .12.   4001.   00       Full-Time Employees Salary & Wages                78       4,082            4,235             5,082
 55     .12.   4001.   00       Full-Time Employees Salary & Wages             5,628       5,811            5,944             7,133
 80     .12.   4001.   00       Full-Time Employees Salary & Wages            21,979      23,651           24,091            28,909
 80     .14.   4001.   00       Full-Time Employees Salary & Wages             8,803       9,074            9,715            11,658
 10     .12.   4280.   00       Program Staff Wages                                0         569              569               683
 20     .12.   4280.   00       Program Staff Wages                                0         796              796               955
 41     .12.   4280.   00       Program Staff Wages                                0         455              455               546
 51     .14.   4280.   00       Program Staff Wages                            2,884       1,750            1,000             1,200
 52     .12.   4280.   00       Program Staff Wages                                0         116              116               139
 55     .12.   4280.   00       Program Staff Wages                                0         116              116               139
 80     .12.   4280.   00       Program Staff Wages                                0         228              228               274


      Total Salaries & Wages                                                306,312      331,271          341,341           409,609



 10     .12.   5020.   00       Health Care Expenses                           4,420       5,195             8,188            9,826
 10     .14.   5020.   00       Health Care Expenses                           1,601       2,674             2,874            3,449
 20     .12.   5020.   00       Health Care Expenses                           6,261       7,102            11,533           13,840
 20     .14.   5020.   00       Health Care Expenses                           1,601       2,394             2,573            3,088
 41     .12.   5020.   00       Health Care Expenses                           4,434       5,319             8,967           10,760
 41     .14.   5020.   00       Health Care Expenses                           1,067       1,595             1,716            2,059
 51     .12.   5020.   00       Health Care Expenses                             306         352               382              458
 51     .14.   5020.   00       Health Care Expenses                             525         516               557              668
 52     .12.   5020.   00       Health Care Expenses                           1,300       1,585             3,001            3,601
 53     .12.   5020.   00       Health Care Expenses                               0           0               382              458
 55     .12.   5020.   00       Health Care Expenses                             292         434             1,108            1,330
 80     .12.   5020.   00       Health Care Expenses                           1,890       2,260             3,728            4,474
2007 Elmhurst Park District Budget                                   120                                                   12/6/2006
 80    .14.   5020.   00        Health Care Expenses                 534       798       857     1,028
 41    .12.   5040.   00        IMRF Expense                       4,567     5,670     5,534     6,641
 41    .14.   5040.   00        IMRF Expense                       1,473     1,826     1,879     2,255
 49    .12.   5040.   00        IMRF Expense                      12,769    15,811    15,495    18,594
 49    .14.   5040.   00        IMRF Expense                       5,251     6,390     7,804     9,365
 80    .12.   5040.   00        IMRF Expense                       1,926     2,389     2,338     2,806
 80    .14.   5040.   00        IMRF Expense                         737       913       939     1,127
 51    .12.   5050    00        Business Insurance               121,895   141,605   153,667   184,400
 41    .12.   5050.   00        Business Insurance                49,893    47,399    55,354    66,425
 80    .12.   5050.   00        Business Insurance                 8,307     9,796    12,860    15,432
 41    .12.   5060.   00        FICA Expense                       3,861     4,325     4,394     5,273
 41    .14.   5060.   00        FICA Expense                       1,264     1,388     1,486     1,783
 50    .14.   5060.   00        FICA Expense                       4,633     4,859     5,279     6,335
 50     12.   5060.   00        FICA Expense                      10,802    12,115    12,350    14,820
 80    .12.   5060.   00        FICA Expense                       1,629     1,827     1,860     2,232
 80    .14.   5060.   00        FICA Expense                         632       694       743       892
 51    .00.   5090.   00        Safety Incentive Program              48       270       270       324
 10    .12.   5102.   00        Consulting Services                    0         0     2,500     3,000
 51    .00.   5102.   00        Consulting Services                    0    12,500    10,000    12,000
 52    .12.   5160    00        Auditing Expense                   7,839     8,867     8,867    10,640
 41    .12.   5160.   00        Auditing Expense                   2,350     2,546     2,546     3,055
 80    .12.   5160.   00        Auditing Expense                   3,552     3,848     3,996     4,795
 10    .12.   5180.   00        Finance/Bank Charges                 257       350       350       420
 20    .12.   5180.   00        Finance/Bank Charges              21,542    20,550    25,350    30,420
 41    .12.   5180.   00        Finance/Bank Charges              55,294    51,700    59,000    70,800
 80    .12.   5180.   00        Finance/Bank Charges               8,402     4,250     7,750     9,300
 51    .00.   5200.   00        Program Services                   1,392     1,610         0         0
 10    .12.   5300.   00        Dues                                 150       600       600       720
 10    .14.   5300.   00        Dues                                 160       175       175       210
 10    .12.   5310.   00        Books & Subscriptions                511       610       600       720
 10    .14.   5310.   00        Books & Subscriptions              1,193     1,304     1,425     1,710
 51    .00.   5310.   00        Books & Subscriptions                  0       100       100       120
 51    .00.   5320.   00        Occupational Health               13,810    15,520    15,520    18,624
 10    .12.   5340.   00        Continuing Education               1,819     4,100     5,300     6,360
 10    .14.   5340.   00        Continuing Education                 573     3,400     3,400     4,080
 51    .00.   5340.   00        Continuing Education                 100       500       500       600
 10    .12.   5380.   00        Travel                               200       342       377       452
 10    .14.   5380.   00        Travel                                79       138       213       256
 20    .14.   5380.   00        Travel                                73         0         0         0
 41    .14.   5380.   00        Travel                                48         0         0         0
 51     14.   5380.   00        Travel                                24         0         0         0
 80    .14.   5380.   00        Travel                                24         0         0         0
 10    .14.   5500.   00        Ads & Notices                        759       750       900     1,080

2007 Elmhurst Park District Budget                         121                                 12/6/2006
 20     .14.   5500.   00           Ads & Notices                                        350       350       900      1,080
 41     .14.   5500.   00           Ads & Notices                                        504       750       900      1,080
 10     .12.   5560.   00           Printing                                             664       811       892      1,070
 10     .14.   5560.   00           Printing                                               0     1,000         0          0
 20     .12.   5560.   00           Printing                                             685       811       892      1,070
 41     .12.   5560.   00           Printing                                             685       811       892      1,070
 80     .12.   5560.   00           Printing                                             192       260       260        312
 10     .12.   5580.   00           Equipment Rental                                     377       500       500        600
 10     .12.   5601.   00           Telephone                                          4,084     4,195     4,500      5,400
 10     .14.   5601.   00           Telephone                                            396       631       500        600
 10     .12.   5602.   00           Nextel Phones & Service                              194         0         0          0
 10     .14.   5602.   00           Nextel Phones & Service                              949       950     1,000      1,200
 10     .12.   5883.   00           Contract Services                                    318       350       475        570
 10     .12.   5900.   00           Public Relations                                   3,113       320       320        384
 10     .12.   5960.   00           Employee Relations                                   212       385       385        462
 10     .14.   5960.   00           Employee Relations                                 3,687     4,425     6,225      7,470
 20     .14.   5960.   00           Employee Relations                                 3,543     4,200     5,000      6,000
 41     .14.   5960.   00           Employee Relations                                 3,557     4,200     5,000      6,000


      Total Contractual Services                                                     397,578   446,210   506,228    607,474



 10     .00.   6000.   00           Repairs & Maintenance                                 0         0         0           0


      Total Repairs & Maintenance                                                         0         0         0           0



 10     .12.   7001.   00           Office Supplies                                    2,964     2,307     2,430      2,916
 20     .12.   7001.   00           Office Supplies                                      431     1,262     1,385      1,662
 41     .12.   7001.   00           Office Supplies                                      452     1,262     1,385      1,662
 80     .12.   7001.   00           Office Supplies                                        0       130       230        276
 10     .12.   7020.   00           Equipment & Furniture                                196     1,840       750        900
 10     .14.   7020.   00           Equipment & Furniture                                 96        96       596        715
 51     .00.   7020.   00           Equipment & Furniture                              2,154     1,300     5,500      6,600
 51     .00.   7700.   00           First Aid Supplies/Pers. Prot, Equipment           4,056     3,393     3,250      3,900


      Total Supplies                                                                  10,350    11,590    15,526     18,631


      Total Expenses                                                                 714,240   789,071   863,095   1,035,714




2007 Elmhurst Park District Budget                                             122                                  12/6/2006
                                                      INFORMATION SYSTEMS
                                                                   Mission
To provide a secure, productive, and progressive information systems environment to internal and external customers; to provide creative and
informed long term planning for the District to ensure an adaptable and resilient environment for the future; to enhance internal and external
customer’s experience through technology and user-oriented service.


                                                                Description
Information Systems is responsible for the purchase, support and maintenance of the District’s hardware devices, software applications, wide
area network (WAN) connections, local area networks (LAN), and telecommunication systems.


                                                             Funding Sources
Expenses for the information systems function are reported in an Internal Service Fund. The expenses of the fund are reimbursed (charged
back) by the operating funds using the information systems functions of the District.


                                                          2006 Accomplishments
•   Wired Smalley Pool for data connectivity and connection to the District’s wide area network; Installed POS (Point-Of-Sale) workstations.
•   Installed time clocks and server for time and attendance package.
•   Installed and configured POS at Courts Plus and Courts Café.
•   Created new Sugar Creek Golf Course website.
•   Automated Courts Plus and Sugar Creek newsletter process.
•   Moved network operations equipment into climate-controlled room.
•   Upgraded anti-virus server and software.
•   Migrated Class registration software to new server.
•   Upgraded Class registration software.
•   Installed and configured automated operating system patch management system.
•   Implemented stricter network security policies.
•   Restructured physical topology of internet and intranet websites.

2007 Elmhurst Park District Budget                                      123                                                   12/6/2006
•   Audited District’s software and hardware to ensure legal compliance.
•   Migrated Eden financial software to new server.
•   Replaced aging workstations, monitors and printers.
•   Averaged 551 visits per day to the EPD website for a total of over 201,000 visits per year; Averaged 660 downloads per day from our
    website for a total of 240,900 downloads per year.


                                                              2007 Objectives
•   Connect the new East End Pool to District’s wide area network and install POS. (Strategic Plan Priorities 1 and 5)
•   Install and configure a NAS (network attached storage) server to store non-volatile data (images).
•   Redesign the Elmhurst Park District web site.
•   Investigate wireless access possibilities at various park locations including the Wagner Community Center.
•   Rewire Maintenance Shop data lines.
•   Update Disaster Recovery Plan.


                                                          2007 Budget Highlights
Consulting Fees – Consulting fees are decreasing by $23,420 in the MIS Fund due to the completion of work by District employees. The
skill-set of personnel and the addition of a part-time employee in late 2005 contributed to the department’s productivity and decreased the need
for outside consultants.
Computer & Hardware Services – Software and hardware maintenance charges are increasing by $11,726 in the MIS Fund due to normal
yearly vendor increases, as well as the addition of the Kronos Time and Attendance package.
Computer Hardware – Hardware costs are increasing by $10,200 in the MIS Fund due to the installation of an information kiosk at the
Wagner Community Center and the replacement of the web server.


                                          2007 Expenditure Increases/Decreases by Object

Contractual Services – Excluding employee benefits, Services are decreasing due to the $23,420 drop in consulting fees, which offsets the
$11,726 computer & hardware services increase.

Supplies – Supplies are slightly increasing due to the $10,200 increase in computer hardware, but offset somewhat by the $6,750 decrease
in computer software. The reduction in software costs is due to the District purchasing the necessary licenses in 2005 and 2006.

2007 Elmhurst Park District Budget                                    124                                                      12/6/2006
                                                                                 Expenditures by Object: Information Systems
                                                                                                                         Difference      Percent Change
                                     Expense Object                      Actual 2005     Budget 2006     Budget 2007     ('06 to '07)      ('06 to '07)
                 Wages                                                         131,378        152,720         158,375              5,655              3.7%
                 Contractual Services                                          115,884        165,403         167,888              2,485              1.5%
                 Repairs                                                             0               0               0                 0              0.0%
                 Supplies                                                       71,187          56,951          60,400             3,449              6.1%
                                                                Total          318,449        375,074         386,663            11,589               3.1%




                                                                  Information Systems Function
                                                                   2007 Expenditures by Object

                                                                                 Supplies
                                                                                  16%
                                                              Repairs
                                                                0%
                                                                                                Wages
                                                                                                 41%

                                                                 Contractual
                                                                  Services
                                                                    43%




                                                                         Information Systems
                                                                          2007 Expenditures


                                                      500,000
                                                      400,000
                                                      300,000
                                                      200,000
                                                      100,000
                                                          -
                                                                    Actual         Budget       Budget

                                                                        2005        2006         2007




2007 Elmhurst Park District Budget                                               125                                                                    12/6/2006
                                    Elmhurst Park District
                                    Information Systems
                                    For Budget Year 2007
                                                                                2005           2006                2007 Proposed    2007 Proposed
      Account Number                Account Title                              Actuals        Budget                  Budget         Appropriation


 92     .00.   4001.   00           Full-Time Employees Salary & Wages           116,379.46        122,720.00          127,325.00       152,790.00
 92     .00.   4280.   00           Program Staff Wages                              14,999            30,000              31,050           37,260

      Total Salaries & Wages                                                     131,378.21        152,720.00          158,375.00       190,050.00



 92     .00.   5020.   00           Health Care Expenses                          12,949.48            16,105.00        25,633.00        30,759.60
 49     .00.   5040.   00           IMRF Expense                                      2,889                3,018            3,003            3,604
 92     .00.   5040.   00           IMRF Expense                                     11,807               15,364           15,315           18,378
 92     .00.   5060.   00           FICA Expense                                      9,896               11,683           12,116           14,539
 92     .00.   5102.   00           Consulting Services                              26,963               53,420           30,000           36,000
 92     .00.   5141.   00           Internet Connectivity                            12,134               22,443           24,780           29,736
 92     .00.   5300.   00           Dues                                                520                  600              300              360
 92     .00.   5310.   00           Books & Subscriptions                                 0                  200              200              240
 92     .00.   5340.   00           Continuing Education                                174                  500            1,700            2,040
 92     .00.   5380.   00           Travel                                            1,480                1,624            2,440            2,928
 92     .00.   5601.   00           Telephone                                           979                1,342            1,200            1,440
 92     .00.   5602.   00           Nextel Phones & Service                             844                  580              951            1,141
 92     .00.   5881.   00           Computer & Hardware Services                     35,249               38,524           50,250           60,300


      Total Contractual Services                                                 115,883.55        165,403.00          167,888.00       201,465.60



 92     .00.   6000.   00           Repairs & Maintenance                                0                    0                0                 0


      Total Repairs & Maintenance                                                        0                    0                0                 0



 92     .00.   7001.   00           Office Supplies                                    0.00                0.00              0.00             0.00
 92     .00.   7020.   00           Equipment & Furniture                            16,665              16,201            16,200           19,440
 92     .00.   7031.   00           Computer Software                                29,756              22,250            15,500           18,600
 92     .00.   7032.   00           Computer Hardware                                24,767              18,500            28,700           34,440


      Total Supplies                                                              71,187.33            56,951.00        60,400.00        72,480.00


      Total Expenses                                                             318,449.09        375,074.00          386,663.00       463,995.60

2007 Elmhurst Park District Budget                                       126                                                12/6/2006
                               PARK AND RECREATION SERVICES: PARKS AND FACILITIES
                                                                    Mission

To provide a balanced variety of quality recreation programs, services, parks and facilities that proactively and consistently meet the needs of
Elmhurst community.

                                                                  Description
Facilities Division: To work closely with the Recreation Division to coordinate the scheduling and rental of parks, picnic areas, athletic fields,
etc. The Facilities Division handles the care and maintenance of the park districts athletic fields, as well as site amenities, playgrounds, and
the custodial services for the District’s outdoor restrooms and buildings. The division, while providing assistance for each of the other divisions
and departments of the park district, also provides support through the electrical, plumbing and carpentry trades and handles the coordination
of contractors for restroom cleaning, portable toilets, etc.
Parks Division: To handle the day-to-day maintenance of the Parks and Grounds including; mowing, tree care, snow plowing, litter, etc. The
Parks Division is also responsible for coordinating the planting and upkeep of all flowerbeds and landscape displays within the District. Other
responsibilities include coordination of care for the Elmhurst Great Western Prairie, Veterans Memorial and the Wilder Park Conservatory (that
hosts a variety of shows and museum displays throughout the year).
Park Planning: To plan and design new facilities and parks. Park planning also coordinates the purchase of replacement site amenities,
playground renovations, utility work, accessibility improvements, new tree planting, memorial trees, memorial brick pavers, etc.


                                                               Funding Sources
The funding sources for Parks/Facilities consist of a combination of property taxes, user fees and interest income. Parks/Facilities revenues
and expenses are in the General Fund.


                                                           2006 Accomplishments
•   Developed specifications, bid and purchased three vehicles and one wide area mower in accordance with the District’s Fleet replacement
    schedule using local financing through an installment contract from Suburban Bank and Trust to allow for the repayment of vehicle
    purchases over the next three years.
•   Developed specifications and let bids for re-glazing of the Wilder Park Conservatory. No successful bids were received and the project
    has been re-engineered for 2007.
•   Negotiated the receipt of restoration funds ($9,000) from the DuPage County Water Commission and its contractor, Rossi Contractors, for
    replacement of prairie plants and trees that were damaged by construction in the prairie area at the Illinois Prairie Path and Salt Creek.
•   Completed the second year of wetland management and monitoring at Berens Park
2007 Elmhurst Park District Budget                                      127                                                       12/6/2006
•   Hosted four seasonal flower shows in the Conservatory Museum.
•   Had a representative to the Salt Creek Committee of the DuPage River/Salt Creek Watershed workgroup made up of representatives of
    local municipalities with a focus on the water quality in Salt Creek.
•   Removed 116 Dutch Elm Diseased Trees through in-house and contracted efforts.
•   Cooperated with City of Elmhurst Forestry Division to utilize two trees at York Commons Park for “Trap Trees” for Emerald Ash Borer
    (none were present).
•   Completed full season for turf care management program consisting of core aeration, topdressing where needed, slit seeding worn areas
    and three fertilizer applications in April, late May, and September.
•   Installed tree decks at Plunkett Park to eliminate wood chip scattering amongst the ball field complex
•   Completed fourth year of egg depredation program at Eldridge Park Lagoon for geese control.
•   Finalized East End Pool and Bathhouse design development, construction documents and bidding and completed initial phases of
    construction. (Strategic Plan Priority 1)
•   Refinished Crestview Recreation Building dance floors and wood floors.
•   Painted Butterfield Recreation Building and East End, Salt Creek and Plunkett public restrooms.
•   Replaced tables and chairs at the Abbey and Wagner Community Center.
•   Made athletic field improvements such as the distribution of 148 tons of infield mix and calcined clay at District ball fields, the replacement
    of four sets of Junior and Full size soccer goals, repairs to backstops at Butterfield and Eldridge Parks and the installation of foul poles at
    Berens Park.
•   Finalized design, bidding, and construction management of the Pioneer Park Playground renovation project at a cost of $235,000.
•   Completed and presented proposed Art Museum Landscape Plan to the Art Museum Executive Director.
•   Finished GIS surveying at East End Park and York Commons at a cost of $21,000.
•   Implemented accessibility improvements at the Washington Park ball diamonds and Golden Meadows Park.
•   Finished the second phase of the Wagner Community Center landscape plan.
•   Installed 43 new trees and 15 memorial trees.


                                                               2007 Objectives
•   Complete Capital Projects included in the 2007 Capital budget.


2007 Elmhurst Park District Budget                                     128                                                        12/6/2006
•   Complete athletic field improvements including the installation of Jox boxes at Butterfield Park to prevent “birdbaths” in batters boxes, the
    purchase of players’ benches and replacement goals for soccer, the distribution of ball field mix and calcined clay to ball fields and the
    repair of infield lips along with the purchase football goal post pads.
•   Create specifications, let bids, and install a booster pump at the Berens Park ball fields to allow for adequate pressure to drive sprinkler
    systems via existing quick connects.
•   Coordinate design and installation of a permanent re-configuration of failed lagoon fill equipment to maintain proper water levels.


                                                          2007 Budget Highlights
Athletic Field Improvements - Revenues are increasing by $15,000 in the General Fund due to increased athletic field usage by youth
groups and District leagues and an increase in fees (proposed to increase by $1 from $10 per player to $11 annually). Expenses will also
increase correspondingly as the funds generated will be used to make improvements to the athletic fields.


                                          2007 Expenditure Increases/Decreases by Object

Contractual Services – Services in the General Fund are increasing by $40,000 to provide additional dollars for a second yearly broadleaf
weed application the fall, and repairs to Lagoon Pump & Overflow Structure and soccer field irrigation system at Eldridge Park. Other
expenses that are projected to increase are utility related line items by $41,824 overall and heath care by $16,286.

Supplies – Grounds and Program Supplies are increasing by a combined $20,000 to provide additional dollars for items such as seed,
fertilizer and infield mix for athletic fields. Planning Projects in the General Fund are also increasing by $40,000 to address escalating costs
for improvements such as backstop replacement, fencing and irrigation system (i.e. Plunkett Park) improvements.




2007 Elmhurst Park District Budget                                     129                                                      12/6/2006
                                                                             Expenditures by Object: Parks and Facilities
                                                                                                                     Difference       Percent Change
                                  Expense Object                   Actual 2005      Budget 2006      Budget 2007     ('06 to '07)       ('06 to '07)
               Wages                                                     858,446          991,395        1,048,032             56,637               5.7%
               Contractual Services                                      607,228          640,400          758,457           118,057              18.4%
               Repairs                                                    66,792           39,827           40,327                500               1.3%
               Supplies                                                  336,854          351,889          424,994             73,105             20.8%
                                                         Total         1,869,320        2,023,511        2,271,810           248,299              12.3%



                                                        Park and Recreation Services-Parks and
                                                       Facilities Function Expenditures by Object

                                                                             Supplies
                                                                              19%


                                                        Repairs
                                                          2%
                                                                                             Wages
                                                                                              46%
                                                               Contractual
                                                                Services
                                                                  33%




                                                      Parks and Recreation Services- Parks and
                                                               Facilities Expenditures


                                                   2,500,000
                                                   2,000,000
                                                   1,500,000
                                                   1,000,000
                                                                    Actual      Budget       Budget

                                                                    2005           2006       2007




2007 Elmhurst Park District Budget                                           130                                                                    12/6/2006
                                Elmhurst Park District
                                Park and Recreation Services: Parks and Facilities
                                For Budget Year 2007
                                                                                      2005          2006         2007 Proposed         2007 Proposed
      Account Number            Account Title                                        Actuals       Budget           Budget              Appropriation


 10     .00.   4001.   00       Full-Time Employees Salary & Wages                       209,028       257,932          268,613                 322,336
 10     .00.   4090.   00       Maintenance Wages                                        502,935       582,831          627,896                 753,475
 10     .00.   4091.   00       Full-Time Maintenance Wages                               39,571        23,763           24,654                  29,585
 10     .00.   4240.   00       Operations Staff Wages                                   103,144             0                0                       0
 10     .15.   4240.   00       Operations Staff Wages-Parks Division                          0       113,236          113,236                 135,883
 10     .16.   4240.   00       Operations Staff Wages-Facility Division                       0         8,633            8,633                  10,359
 10     .10.   4280.   00       Program Staff Wages-Park Operations                        3,768         5,000            5,000                   6,000


      Total Salaries & Wages                                                             858,446       991,395         1,048,032               1,257,638



 10     .00.   5020.   00       Health Care Expenses                                     107,472       133,903          150,189                 180,227
 49     .00.   5040.   00       IMRF                                                      66,467        87,098           89,197                 107,036
 49     .15.   5040.   00       IMRF                                                           0         2,848            2,737                   3,284
 49     .16.   5040.   00       IMRF                                                           0           217              209                     251
 50     .00.   5060.   00       FICA                                                      60,079        66,136           70,469                  84,563
 50     .10.   5060.   00       FICA                                                         288           383              383                     460
 50     .15.   5060.   00       FICA                                                           0         8,663            8,663                  10,396
 50     .16.   5060.   00       FICA                                                           0           660              660                     792
 10     .00.   5102.   00       Consulting Services                                        2,300        13,000           18,000                  21,600
 10     .10.   5300.   00       Dues                                                       1,395         1,835            1,835                   2,202
 10     .10.   5310.   00       Books & Subscriptions                                        493           649              649                     779
 10     .10.   5340.   00       Continuing Education                                       4,524         7,914            7,914                   9,497
 10     .00.   5380.   00       Travel                                                     4,774         6,142            6,218                   7,462
 10     .10.   5500.   00       Ads & Notices                                                650           500            1,000                   1,200
 10     .00.   5520.   00       Licenses & Permits                                         1,003         1,533            1,315                   1,578
 10     .10.   5540.   00       Postage & Shipping                                           837           600              600                     720
 10     .00.   5560.   00       PrintingEquipment Rental                                   2,578         2,500            2,500                   3,000
 10     .00.   5580.   00       Equipment Rental                                           1,775         1,900            2,440                   2,928
 10     .10.   5601.   00       Telephone                                                  6,059         7,222            5,150                   6,180
 10     .10.   5602.   00       Nextel Phones & Service                                   10,463         9,920           12,654                  15,185
 10     .10.   5650.   00       Alarm Expenses                                             6,588        12,189           12,996                  15,595
 10     .00.   5700.   00       Refuse Removal                                            28,006        20,154           28,887                  34,664
 10     .00.   5720.   00       Electricity                                               85,850        65,480           86,277                 103,532
 10     .00.   5740.   00       Natural Gas                                               40,789        32,451           34,679                  41,615
 10     .00.   5760.   00       Water & Sewer                                             37,537        21,073           31,139                  37,367
2007 Elmhurst Park District Budget                                         131                                                     12/6/2006
 10     .00.   5882.   00           Custodial Maintenance                             8,953       5,000       5,000                   6,000
 10     .00.   5883.   00           Contract Services                                45,444           0           0                       0
 10     .15.   5883.   00           Contract Services-Parks Division                      0      26,700      66,700                  80,040
 10     .16.   5883.   00           Contract Services-Facility Division                   0      12,080      15,880                  19,056
 10     .00.   5890.   00           Mechanic Services                                79,004      84,000      86,467                 103,760
 10     .10.   5900.   00           Public Relations                                     66         100         100                     120
 10     .00.   5940.   00           Tree Memorials                                    3,314       7,000       7,000                   8,400
 10     .10.   5960.   00           Employee Relations                                  522         550         550                     660


      Total Contractual Services                                                    607,228     640,400     758,457                 910,148



 10     .00.   6020.   00           Building Repairs                                 45,398       5,400       5,900                   7,080
 10     .00.   6060.   00           Plumbing System Repairs                          17,684      27,720      29,720                  35,664
 10     .00.   6200.   00           Vehicle Repairs                                   2,010       5,327       3,327                   3,992
 10     .00.   6340.   00           Equipment Repairs                                 1,700       1,380       1,380                   1,656


      Total Repairs & Maintenance                                                    66,792      39,827      40,327                  48,392



 10     .10.   7001.   00           Office Supplies                                   2,336       2,325       2,325                   2,790
 10     .10.   7020.   00           Equipment & Furniture                            22,646      24,079      29,079                  34,895
 10     .00.   7040.   00           Custodial Supplies                               11,046      10,000      10,000                  12,000
 10     .00.   7050.   00           Swimming Pool Supplies                           15,375      14,000      14,000                  16,800
 10     .00.   7070.   00           Grounds Supplies                                 67,513      25,100      35,100                  42,120
 10     .00.   7075.   00           Planning Projects                                     0      76,400     116,500                 139,800
 10     .00.   7080.   00           Walks, Roads & Lots                               4,434       5,700       5,700                   6,840
 10     .00.   7090.   00           Building Supplies                                68,699      52,200      52,200                  62,640
 10     .00.   7100.   00           Fuel                                                  0      45,000      50,000                  60,000
 10     .00.   7140.   00           Vehicle Parts                                    76,409      30,000      30,000                  36,000
 10     .00.   7170.   00           Equipment Parts                                   4,733       3,705       3,880                   4,656
 10     .00.   7410.   00           Prairie Renovation                                3,964       4,000       4,000                   4,800
 10     .00.   7520.   00           Chemicals                                         2,613       2,470       2,470                   2,964
 10     .00.   7600.   00           Program Supplies                                 48,789      48,000      58,500                  70,200
 10     .00.   7600.   60           Capital Projects                                  2,403       2,250       2,250                   2,700
 10     .10.   7680.   00           Uniforms                                          5,038       5,770       8,100                   9,720
 10     .00.   7700.   00           First Aid Supplies/Pers Prot Equipment              857         890         890                   1,068


      Total Supplies                                                                336,854     351,889     424,994                 509,993


      Total Expenses                                                               1,869,320   2,023,511   2,271,810               2,726,171




2007 Elmhurst Park District Budget                                           132                                       12/6/2006
                                     PARK AND RECREATION SERVICES: RECREATION
                                                                   Mission

To provide a balanced variety of quality recreation programs and services that pro-actively and consistently meet the needs of Elmhurst
community.

                                                                 Description
Recreation Division: This Division is responsible for providing programming for all ages in the following categories: Senior Citizen Activities &
Trips, Early Childhood, Recreation Station, Inclusion Services, Athletics, Performing Arts, General Interest and Camps. The Division also
oversees the program registration operation, which has two registration offices located at the Abbey and the Wagner Community Center.
Facilities Division: This division handles the care, maintenance, usage scheduling and rental of the District’s two outdoor swimming pools.
                                                              Funding Sources
The funding sources for the Recreation Division consist of a combination of property taxes, user fees and interest income. Recreation
revenues and expenses are in the Recreation Fund (includes the SRA and Museum Departments in the Recreation Fund).


                                                          2006 Accomplishments
•   Established a women’s softball program and increased enrollment in all summer and fall softball leagues from 142 teams in 2005 to 174
    teams in 2006.
•   Generated in excess of 10,000 visits per quarter for league information on the Athletics page on the District’s website (includes schedules,
    standings, gymnastics birthday parties and open gym information).
•   Increased enrollment in youth sports (222 additional participants), martial arts (14 additional participants) and sports camp programs (83
    additional participants).
•   Established a dance coordinator position to allow program manager more direct supervisory time with this growing program area.
•   Revamped the dance program sequence of progression, recital program and registration, leading to increased enrollment (315 additional
    participants) and improved registration efficiencies for participants.
•   Launched new programs and marketing materials, realizing a 16.5% increase in visual arts participants, from 962 in 2005 to 1,121 in
    2006.
•   Relocated several general interest programs to the Abbey to allow for greater participation numbers in this area (137 additional
    participants). Examples include Mom and Me - Princesses, Presents and Pastries, Mother and Daughter - Best Friends Forever, and
    Halloween Cake Decorating.


2007 Elmhurst Park District Budget                                     133                                                      12/6/2006
•   Received a $3,000 Power Play grant for Recreation Station that provided the funding to create a program that focused on health, nutrition
    and recreation for the approximately 300 elementary school students enrolled in Recreation Station.
•   Replaced the full-time Program Manager for Inclusion, Rec Station and Day Camps with a part time program manager and a part time
    Recreation Station Coordinator. This change allowed us to keep a high performing staff person involved with this program area without
    any disruption in program quality, while realizing a savings of about $7,000.
•   Hosted CHARACTER COUINTS! training for staff, preschool instructors, and outside groups and organizations.
•   Established and/or reviewed “Memorandum of Agreements” with Elmhurst Memorial Healthcare, York Vallette Merchants and Oakbrook
    Terrace Park District regarding cooperative programs.
•   Purchased and programmed the Fire Safety Trailer with the City of Elmhurst Fire Department that is expected to host about 200
    participants in 2006.
•   Revamped the “E Town” newspaper to cover more local issues and events and arranged for distribution through approximately 80 local
    newspaper kiosks.
•   Reorganized the registration function to provide more efficient/effective customer service. Established a new full-time Registration Office
    Manager position.
•   Established a full-time Recreation Program Assistant position to assist program managers with administrative support processes, allowing
    for more direct supervision time with growing programs and participation numbers.
•   Increased Abbey senior program memberships 21%, from 201 to 244, following a summer membership drive.


                                                              2007 Objectives
•   Close The Abbey registration office and relocate the entire registration function to the Wagner Community Center.
•   Relocate the Recreation Program Assistant to The Abbey to provide for staff coverage at this facility during program hours.
•   Renovate The Abbey registration office to be used as an additional program space.
•   Replace The Abbey membership picnic in August with a winter membership party in December and obtain a sponsor to help cover the
    cost of this event.
•   Establish a softball coordinator position to assist with standings and schedules and allow program manager more direct supervisory time
    with this growing program area.
•   Explore new program offerings for youth after school sports, instructional volleyball league, and a Friday night middle school program.
•   Review expiring cooperative programming agreement with the Elmhurst Art Museum.
•   Eliminate part-time Day Camp coordinator position by delegating coordinator responsibilities to camp directors.
•   Coordinate the District’s spring Bike-A-Thon program with other existing area wide cycling programs.

2007 Elmhurst Park District Budget                                    134                                                      12/6/2006
•   Establish a teen lapidary program.
•   Offer and market additional dance program opportunities for teens.
•   Establish a Raku Ceramics program for teens.
•   Develop and market a specific programming strategy for persons born from 1946 to 1962 (Baby Boomers) (Strategic Plan Priority 6).
•   Offer three new special events including one for adults and two for families.
•   Develop and implement operational policies and procedures for the new East End Pool.
•   Offer three new programs/special events at outdoor pools.
•   Offer new earlier lap swim hours at East End Pool to capture the working customer market.
•   Provide expanded birthday parties and rental opportunities at both swimming pools in conjunction with Enterprise Services.


                                                            2007 Budget Highlights
Registration Function Restructuring - The Abbey registration office is planned to close for general registration with a subsequent relocation
of the entire registration function to the Wagner Community Center. The shift of additional staff to the WCC will allow for greater efficiency
through improved face-to-face customer service and more cost effectiveness with the growing demand for walk-in registration at this office. It
will also allow for the future development of additional programming space for seniors at The Abbey. In addition, the Recreation Program
Assistant function will shift to the Abbey to provide for staff coverage at this facility during program hours. In addition, registrations for senior
programs and trips will continued to be processed at the Abbey to ensure that there is no decrease in customer service provided for this target
market. The resulting impact of these shifts is a decrease in staff wages of $15,000 in the Recreation Fund.
East End Pool Operations - Operating costs are increasing by $174,000 in the Recreation Fund due to redevelopment of East End Pool and
the increased staffing required to safely operate the new facility. Revenues in the Recreation Fund are increasing by $62,000 through
increased fees for daily admission, punch cards and season pool passes to partially offset the operational cost increases. (see p. 81 for an
analysis of outdoor pool revenue)
                                            2007 Expenditure Increases/Decreases by Object

Wages – Full time wages in the Recreation Fund are increasing by a net of $4,000 due to a reorganization within the registration function and
replacing three full-time registration staff with two full-time registration staff and the change from part-time status to full-time status for the
Recreation Program Assistant position.
Full time wages in the Special Recreation Fund are decreasing by $26,000. This is due to a change from full time to part time status for the
program manager for inclusion, Rec Station and day camps.
Part-time wages in the Recreation Fund are increasing in Summer Camps by $10,000 due to the addition of a second mini-arts camp session
for eight weeks of the summer and in Visual/Performing Arts by $12,000 due to increased class offerings and the inclusion of a dance

2007 Elmhurst Park District Budget                                       135                                                        12/6/2006
coordinator position. Program Staff Wages are decreasing $15,000 in the Recreation Fund due to the change in part time status to full-time
status of the Recreation Program Assistant.

In the SRA budget, part-time wages are up $26,000. This also reflects the change in full-time status to part-time status of the Program
Manager for inclusion, Rec Station and day camps mentioned above.

Wages in the Recreation Fund are increasing for aquatics operations by $8,000 in Pool Managers, $137,000 in Lifeguards and $21,000 in
Guest Services. These are due to a need for additional personnel at the new East End Pool and an increase in pay rates for aquatics
employees at both pools to continue attracting and retaining quality staff.

Contractual Services – Services in the Recreation Fund are up in Visual and Performing Arts by $15,000 and in General Interest $11,500
due to additional program offerings and additional program registrations, in Early Childhood by $11,000 due to the increasing popularity of
contractual programs like Princess and Super Hero Camp and in Trips by $11,000 due to the increased cost of trips being offered. Other
expenses that are projected to increase are utility related line items by $41,817 overall and heath care by $29,028.

Supplies – Supplies in the Recreation Fund are increasing $6,500 in uniforms reflecting the increased personnel requirements at East End
Pool.




2007 Elmhurst Park District Budget                                   136                                                      12/6/2006
                                                                                     Expenditures by Object: Recreation
                                                                                                                      Difference     Percent Change
                                     Expense Object              Actual 2005         Budget 2006      Budget 2007     ('06 to '07)     ('06 to '07)
                 Wages                                              1,712,028            1,907,605        2,116,056          208,451             10.9%
                 Contractual Services                               1,107,516            1,124,997        1,280,533          155,536             13.8%
                 Repairs                                                 9,559               12,050          12,650              600              5.0%
                 Supplies                                             201,283              238,089          272,957           34,868             14.6%
                                                           Total    3,030,386            3,282,741        3,682,195          399,454             12.2%



                                                       Park and Recreation Services-Recreation
                                                           Function Expenditures by Object
                                                            Repairs             Supplies
                                                              0%                  7%


                                                      Contractual
                                                       Services
                                                         35%                               Wages
                                                                                            58%




                                                      Parks and Recreation Services- Recreation
                                                                    Expenditures


                                                      4,000,000
                                                      3,500,000
                                                      3,000,000
                                                      2,500,000
                                                      2,000,000
                                                      1,500,000
                                                      1,000,000
                                                                      Actual     Budget      Budget

                                                                      2005       2006        2007




2007 Elmhurst Park District Budget                                             137                                                                  12/6/2006
                                Elmhurst Park District
                                Park and Recreation Services: Recreation
                                For Budget Year 2007
                                                                                  2005           2006         2007 Proposed       2007 Proposed
      Account Number            Account Title                                    Actuals        Budget           Budget            Appropriation


 20     .00.   4001.   00       Full-Time Employees Salary & Wages                   366,683       426,276           452,852                543,422
 53     .00.   4001.   00       Full-Time Employees Salary & Wages                    25,957        57,263            34,751                 41,701
 55     .00.   4001.   00       Full-Time Employees Salary & Wages                    47,161        57,477            61,113                 73,336
 20     .00.   4090.   00       Maintenance Wages                                     82,308        99,602            88,839                106,607
 55     .00.   4090.   00       Maintenance Wages                                      9,979        10,245            11,330                 13,596
 20     .00.   4091.   00       Overtime Maintenance Wages                               793             0                 0                      0
 20     .00.   4240.   00       Operations Staff Wages                                11,958         6,446             6,561                  7,873
 20     .00.   4261.   00       Registration Staff Wages                              38,823        42,347            40,780                 48,936
 20     .00.   4280.   00       Program Staff Wages                                   34,213        24,900             9,972                 11,966
 20     .00.   4280.   02       Sports & Fitness                                     154,359       152,119           161,313                193,576
 20     .00.   4280.   03       Visual & Performing Arts                              48,069        58,212            69,585                 83,502
 20     .00.   4280.   04       General Interest, Trips & Special Events               1,172         1,503             1,611                  1,933
 20     .00.   4280.   05       Summer Camps                                          40,543        56,008            66,819                 80,183
 20     .00.   4280.   06       Early Childhood                                      580,390       635,253           635,944                763,133
 20     .00.   4280.   07       Swimming Pools                                       199,590       204,111           370,806                444,967
 20     .00.   4280.   08       Trips                                                  2,979         3,010             4,382                  5,258
 20     .00.   4280.   09       Seniors                                                2,101         2,637             3,035                  3,642
 53     .00.   4280.   00       Program Staff Wages                                   34,884        38,000            64,718                 77,662
 55     .00.   4280.   03       Visual & Performing Arts                               9,797        11,519             9,827                 11,792
 55     .00.   4280.   04       General Interest, Trips & Special Events                   0           100               100                    120
 55     .00.   4280.   05       Summer Camps                                           7,999         9,270            10,411                 12,493
 55     .00.   4280.   06       Early Childhood                                       12,268        11,307            11,307                 13,568


      Total Salaries & Wages                                                       1,712,028      1,907,605         2,116,056           2,539,267

 20     .00.   5020.   00       Health Care Expenses                                  50,909        58,992            82,041                 98,449
 53     .00.   5020.   00       Health Care Expenses                                   3,743         3,746             4,040                  4,848
 55     .00.   5020.   00       Health Care Expenses                                  10,469        10,388            16,073                 19,288
 49     .00.   5040.   00       IMRF Expense                                          75,137        97,085            98,216                117,859
 50     .00.   5060.   00       FICA Expense                                         133,724       145,936           161,878                194,254
 20     .00.   5190.   00       Bad Debt                                                 (90)            0                 0                      0
 20     .00.   5200.   02       Sports & Fitness                                      89,409        87,817            88,131                105,757
 20     .00.   5200.   03       Visual & Performing Arts                               7,011        10,646            25,984                 31,181
 20     .00.   5200.   04       General Interest, Trips & Special Events              27,412        32,522            43,979                 52,775
 20     .00.   5200.   05       Summer Camps                                          12,035        18,574            16,709                 20,051
 20     .00.   5200.   06       Early Childhood                                       89,784        75,405            86,592                103,910
2007 Elmhurst Park District Budget                                         138                                                  12/6/2006
 20     .00.   5200.   07          Swimming Pools                                     16,086      13,015      14,131                 16,957
 20     .00.   5200.   08          Trips                                              80,878      60,308      70,590                 84,708
 20     .00.   5200.   09          Seniors                                            12,416      12,246      14,089                 16,907
 53     .00.   5200.   00          Program Services                                  153,689     177,670     183,060                219,672
 55     .00.   5200.   03          Visual & Performing Arts                            9,968       7,704      14,970                 17,964
 55     .00.   5200.   04          General Interest, Trips & Special Events                          100         100                    120
 55     .00.   5200.   05          Summer Camps                                        2,468       5,561       4,109                  4,931
 20     .00.   5300.   00          Dues                                                3,031       3,018       2,973                  3,568
 20     .10.   5300.   00          Dues                                                    0         200         200                    240
 53     .00.   5300.   00          Dues                                                  150         130         150                    180
 20     .00.   5310.   00          Books & Subscriptions                               1,603       1,940       6,340                  7,608
 20     .00.   5340.   00          Continuing Education                               12,656      12,910      13,770                 16,524
 53     .00.   5340.   00          Continuing Education                                  720         865       1,014                  1,217
 20     .00.   5380.   00          Travel                                              6,750       8,567       7,969                  9,563
 53     .00.   5380.   00          Travel                                                352         446         460                    551
 55     .00.   5380.   00          Travel                                                401         942         631                    757
 20     .00.   5500.   00          Ads & Notices                                         212         760         400                    480
 20     .00.   5520.   00          Licenses & Permits                                 11,299      11,300      18,557                 22,268
 20     .00.   5540.   00          Postage & Shipping                                  1,570       1,544         814                    977
 55     .00.   5540.   00          Postage & Shipping                                     28           0           0                      0
 20     .00.   5560.   00          Printing                                              748         750       1,050                  1,260
 55     .00.   5560.   00          Printing                                                0       5,000       5,000                  6,000
 20     .00.   5580.   00          Equipment Rental                                    2,039       2,150       2,240                  2,688
 20     .00.   5601.   00          Telephone                                          17,780      25,167      20,500                 24,600
 55     .00.   5601.   00          Telephone                                             283         295         375                    450
 20     .00.   5602.   00          Nextel Phones & Service                             7,324       8,000       9,920                 11,904
 55     .00.   5602.   00          Nextel Phones & Service                               171         300         462                    554
 20     .00.   5650.   00          Alarm Expenses                                      1,511       2,292       2,508                  3,010
 20     .00.   5700.   00          Refuse Removal                                      9,315       6,590       8,535                 10,242
 20     .00.   5720.   00          Electricity                                        47,898      41,753      47,426                 56,911
 20     .00.   5740.   00          Natural Gas                                        73,607      46,318      69,314                 83,177
 20     .00.   5760.   00          Water & Sewer                                      51,776      39,616      50,819                 60,983
 55     .00.   5820.   00          Building Rentals                                   50,000      50,000      50,000                 60,000
 20     .00.   5882.   00          Custodial Maintenance                               5,780       6,069       3,654                  4,385
 20     .00.   5883.   00          Contract Services                                   7,320       9,010       9,010                 10,812
 55     .00.   5883.   00          Contract Services                                   7,948      10,200      10,700                 12,840
 20     .00.   5900.   00          Public Relations                                      250       1,000       1,000                  1,200
 55     .00.   5900.   00          Public Relations                                      662       2,500       2,500                  3,000
 20     .00.   5960.   00          Employee Relations                                  1,035       1,550       1,550                  1,860
 20     .00.   5970.   00          Program Coupons                                       520         600           0                      0
 20     .00.   5980.   00          Scholarships                                        7,728       5,500       6,000                  7,200


      Total Contractual Services                                                    1,107,516   1,124,997   1,280,533           1,536,639

2007 Elmhurst Park District Budget                                            139                                       12/6/2006
 55     .00.   6000.   00           Repairs & Maintenance                                   0           0           0                      0
 20     .00.   6020.   00           Building Repairs                                    3,877       2,500      $3,100                  3,720
 20     .00.   6060.   00           Plumbing System Repairs                             2,750       2,950       2,950                  3,540
 55     .00.   6340    00           Equipment Repairs                                       0       2,000       2,000                  2,400
 20     .00.   6340.   00           Equipment Repairs                                   2,931       2,800       2,800                  3,360
 20     .00.   6500.   00           Electrical Repairs                                      0       1,800       1,800                  2,160


      Total Repairs & Maintenance                                                       9,559      12,050      12,650                 15,180

 20     .00.   7001.   00           Office Supplies                                     8,952       9,614      10,614                 12,737
 55     .00.   7001.   00           Office Supplies                                       446       1,000       1,000                  1,200
 20     .00.   7020.   00           Equipment & Furniture                               2,185       3,149       8,249                  9,899
 55     .00.   7020.   00           Equipment & Furniture                               3,889       3,545       8,545                 10,254
 20     .00.   7030.   00           Computer Supplies                                       0       4,093       4,093                  4,912
 20     .00.   7040.   00           Custodial Supplies                                 10,928      12,420      12,420                 14,904
 55     .00.   7040.   00           Custodial Supplies                                    616       1,000       2,000                  2,400
 20     .00.   7050.   00           Swimming Pool Supplies                              8,157       2,810       2,960                  3,552
 55     .00.   7070.   00           Grounds Supplies                                   20,364      18,650      20,300                 24,360
 53     .00.   7075    00           Planning Projects                                       0      14,352      14,300                 17,160
 20     .00.   7090.   00           Building Supplies                                  10,309      10,300      10,550                 12,660
 55     .00.   7090.   00           Building Supplies                                   2,556       2,500       2,500                  3,000
 55     .00.   7400    00           Horticultural Supplies                              1,448         600         600                    720
 20     .00.   7520.   00           Chemicals                                          14,030      14,100      15,072                 18,086
 53     .00.   7600    00           Program Supplies                                      208         400         600                    720
 20     .00.   7600.   02           Sports & Fitness                                   31,112      39,854      40,210                 48,252
 20     .00.   7600.   03           Visual & Performing Arts                           14,278      16,818      17,417                 20,900
 20     .00.   7600.   04           General Interest, Trips & Special Events            7,173       7,714       8,252                  9,902
 20     .00.   7600.   05           Summer Camps                                        3,279       7,568       8,435                 10,122
 20     .00.   7600.   06           Early Childhood                                    40,231      44,506      54,156                 64,987
 20     .00.   7600.   07           Swimming Pools                                      2,517       2,262       1,594                  1,913
 20     .00.   7600.   08           Trips                                                 768       1,239       1,333                  1,600
 20     .00.   7600.   09           Seniors                                             7,757       5,223       6,034                  7,241
 55     .00.   7600.   03           Visual & Performing Arts                              531       1,122       1,975                  2,370
 55     .00.   7600.   04           General Interest, Trips & Special Events            1,210       1,608       1,608                  1,930
 55     .00.   7600.   05           Summer Camps                                        1,452       1,991       1,965                  2,358
 55     .00.   7600.   06           Early Childhood                                     1,021       1,130       1,130                  1,356
 20     .00.   7680.   00           Uniforms                                            4,102       4,871      11,395                 13,674
 20     .00.   7700.   00           First Aid Supplies/Pers Prot Equipment              1,766       3,650       3,650                  4,380


      Total Supplies                                                                  201,283     238,089     272,957                327,548


      Total Expenses                                                                 3,030,386   3,282,741   3,682,195           4,418,635

2007 Elmhurst Park District Budget                                             140                                       12/6/2006
                       ENTERPRISE SERVICES (COURTS PLUS AND VENDING/CONCESSIONS)
                                                                    Mission
To oversee the operations of the enterprise funds of the Elmhurst Park District, including Courts Plus and Project Development (The Hub,
weddings at Wilder Park, and vending/concessions); and to identify, research, and when appropriate, develop business opportunities for the
District that will enhance the profitability and services of current and new business ventures, thus adding to the District’s cash and investments.


                                                                  Description
Administrative Services Division: To oversee the financial, membership, and personnel facets of Enterprise Services, including balancing
daily receipts; selling, inputting, tracking, and billing of memberships; handling personnel and payroll of the department; and tracking the
revenue and expenses of the department.
Facilities & Grounds Divisions: To plan, develop, manage and maintain the operations of Enterprise Services. To provide safe, clean and
aesthetically pleasing facilities for the fulfillment of Lifetime Enjoyment.
Hospitality & Concessions Division: To plan, implement and execute operations that generate revenue in the areas of rentals, concessions,
weddings, vending, catering and special events. To control costs to industry standards and to make the department profitable. To develop high
customer service standards and employee training that will help to achieve these goals.
Programming Division: To plan, develop, manage and maintain the operation of health, fitness, and racquet sports programs, leagues,
summer camps and Kids Plus. To provide innovative and safe health/fitness programs and equipment guided by quality, customer service
focused staff for the fulfillment of lifetime enjoyment.


                                                               Funding Sources
As enterprise operations (Courts Plus, The Hub, Courts Café, weddings, vending, and concessions) are funded by the user and in the
Enterprise Services Fund. No tax dollars are used in the operational expenses of these areas. All operations are expected to make a profit.


                                                           2006 Accomplishments
•   Completed first phase of the Courts Plus Interior Remodeling Project: new service desk and lighting, entryway and lobby flooring and
    painting, main stairwell renovation, new rubber flooring in stretch area, upstairs washroom tile flooring and counter, Life Plan hallway
    carpeting, painting and wall covering
•   Purchased and set up a new wedding tent for the Wilder Formal Garden site, repaired and set up former wedding tent at the Hub for
    rentals.



2007 Elmhurst Park District Budget                                      141                                                       12/6/2006
•   Completed summer shutdown maintenance project at Courts Plus, including: Pool drained and cleaned, Sundek repaired, whirlpool
    grouted, sauna wood revitalized, Aerobics and Racquetball court floors sanded and finished, Racquetball courts painted, tennis area high
    cleaning and hallway support structures painted.
•   Improved men’s locker room showers with SaniGlaze protective shield restoration system.
•   Developed and advertised pricing structure for new youth gym, Fit 4 Life. Pricing structure includes resident / non-resident, current
    members / new members, annual / monthly billing, and charges for 1, 2, or 3 classes per week. (Strategic Plan Priority 6)
•   Revised pricing structure of Family memberships to charge a fee per child instead of a flat rate for all children in a household. This
    structure better reflects charges based on benefits available to child.
•   Increased Personal Training revenue by 28% as compared to 2005.
•   Introduced Farewell to Fat incentive program with over 100 participants.
•   Expanded Group Exercise program by accomplishing the following: created and promoted nutrition services while hiring Registered
    Dietitians; added more Mom and Baby Boot camp classes; increased Yoga classes to cover all ages from infant to adult; increased Pilates
    classes to include teen classes; increased Sit & Get Fit classes to accommodate need of older adults and those with special needs; and
    improved group exercise evaluation process to monitor quality of programs and instructors.
•   Improved safety of fitness floor by better identifying tripping hazards, replacing most steppers/bikes with self-powered versions to eliminate
    cords, and removing storage bins and spray bottle tables from the floor.
•   Continually improved the monitoring process for usage of fitness equipment and repairs to make sure members have “limited wait” for
    popular fitness equipment as well as identify equipment that needs replacement prior to safety or expensive repair problems.
•   Increased interest in climbing wall by instituting participant progress sheets to encourage continued advancement as well as adding
    Adventure Climbs and Games to increase participation on Friday afternoons.
•   Accomplished the following at Kids Plus: toddler classes at the Hub; Babysitting Basics and Beyond Class offered; revamped
    intergenerational program, offered two youth membership retention programs; offered Fit 4 U Teen Camp; offered guest speaker on
    Autism, and customer service training; increased revenue by offering additional classes; and worked with Elmhurst Public Library,
    American Lung Association, and Elmhurst City Centre, and Recreation Department for programs and special events.
•   Created a new menu at Courts Café that offers better nutritional choices and quadrupled the sales as compared to the 2006 Budget
    ($15,000 versus $48,000).
•   Increased “corporate type” rentals at the Hub from three to eight.
•   Introduced and sold over 400 Big Squirt toys at Smalley Pool.
•   Successfully introduced POS systems into Courts Café and Smalley pool.




2007 Elmhurst Park District Budget                                       142                                                     12/6/2006
                                                                2007 Objectives
•   Implement new customer service standards for all employees at Courts Plus.
•   Complete second phase of Courts Plus Interior Renovation Project.
•   Purchase new tent for the Hub and set up old tent at Sugar Creek Golf Course.
•   Implement new HVAC contract and investigate equipment replacement program.
•   Define scope and implementation of third phase of the Courts Plus Interior Remodeling Project.
•   Implement new Family Membership pricing and tracking at Courts Plus.
•   Convert Courts Plus membership database and billing from RCM software to Class software.
•   Reorganize on- and offsite record storage for Courts Plus, the Hub, and Concessions.
•   Explore resources for obtaining grants to introduce/expand fitness programs especially for youth and senior populations.
•   Improve the preventative maintenance program by adding an additional annual visit (from 2 to 3 times/year) for fitness equipment.
•   Develop/update instructional guidelines for the adult and junior tennis lesson programs.
•   Offer additional tennis programming during non-peak hours including Cardio Tennis.
•   Organize one additional tennis tournament special event.
•   Expand offsite Kids Plus programs.
•   Improve Kids Plus tag system with photo ID’s as an alternate for regular participants.
•   Increase promotion for teen programs including Fit 4 U Teen Fitness Camp.
•   Increase Fit 4 Life gym utilization through: continued advertising and class promotion to increase youth memberships and offering
    additional classes during off peak hours like Lunchtime Circuit classes for adults and sports conditioning training classes for teens.
•   Expand nutrition seminars to four times per year, Yoga and Pilates offerings during morning hours, Mom/Baby programs to afternoon to
    better utilize space during off peak times and class offerings to include outdoor Boot Camp classes in late spring/summer.
•   Expand promotion of personal training to include emphasis on seniors and teens.
•   Improve use of massage rooms during off-peak times with additional massage therapists and expand visibility/promotion of this service by
    offering a regular chair massage at Courts Plus as well as an offering to corporate clients.
•   Plan, implement and execute cost control methods in the areas of merchandise, supplies and staffing that will draw maximum profit for
    hospitality and vending.
•   Develop a nutritional chart for all items sold at Courts Café.
•   Outsource candy and cold service vending to the best-qualified respondent to the 2006 vending RFP.

2007 Elmhurst Park District Budget                                    143                                                      12/6/2006
                                                          2007 Budget Highlights
Fit 4 Life Youth Gym – The new gym opened in September 2006. As the program progresses, staff will expand or reduce programs as
needed. Area is budgeted to bring in $35,000 in membership fees for 2007.
New Family Membership Fees at Courts Plus – Since the opening of Courts Plus in September 1990, the method of calculating family
membership fees has not changed. A flat rate is currently charged for all of the children on a membership. In 2006, this fee was $13.50 per
month if you had 1 child or 6. This did not take into consideration that any family that uses Family Swim saves the $3.50 per child per visit and
any child that enrolls in Courts Plus programs saves an average of $10 for a 6-week program. Any child that is 17 years or older is not paying
any extra to use the fitness floor. The new pricing fixes this issue by charging ages birth through 16 years $5 per month, Fit 4 Life (ages 6
through 15) participants $10 - $20 per month depending on number of classes taken, and youth over the age of 16 $10 per month. This pricing
better reflects the usage and benefits youth receive in the facility. Use of Kids Plus will still be free to all members.


                                          2007 Expenditure Increases/Decreases by Object

Wages - Kids Plus Staff Wages will increase in wages of $19,781 due to increased class offerings and under budgeting in 2006. A Youth
Gym Staff wages line item has been added to the budget for Fit 4 Life Youth Gym. This is budgeted at $21,320 and this number will increase
or decrease depending on the success and usage of the youth gym.
Contractual Services - Maintenance Contracts will increase of $12,450 due to renegotiated contracts beginning 2007. Other expenses that
are projected to increase are utility related line items by $19,475 overall and heath care by $32,315.

Supplies: Courts Café Merchandise is budgeted to increase $23,938 due to a projected rise in daytime sales and catering.




2007 Elmhurst Park District Budget                                     144                                                      12/6/2006
                                                                 Expenditures by Object: Courts Plus and Vending/Concessions
                                                                                                                     Difference       Percent Change
                                  Expense Object                    Actual 2005      Budget 2006     Budget 2007     ('06 to '07)       ('06 to '07)
               Wages                                                    1,687,156        1,700,166       1,853,056           162,890                9.6%
               Contractual Services                                       777,246          808,582         894,188             85,606             10.6%
               Repairs                                                     51,309           60,005          65,605              5,600               9.3%
               Supplies                                                   331,980          310,674         360,753             50,079             16.1%
                                                         Total          2,847,691        2,879,427       3,183,602           304,175              10.6%



                                                             Enterprise Services-Courts
                                                         Plus/Vending/Concessions Function
                                                                Expenditures by Object
                                                                           Supplies
                                                          Repairs           11%
                                                            2%




                                                      Contractual
                                                       Services                              Wages
                                                         28%                                  59%




                                                             Enterprise Services-Courts
                                                       Plus/Vending/Concessions Expenditures


                                                   3,300,000
                                                   3,200,000
                                                   3,100,000
                                                   3,000,000
                                                   2,900,000
                                                   2,800,000
                                                   2,700,000
                                                   2,600,000
                                                                    Actual          Budget     Budget

                                                                     2005           2006        2007




2007 Elmhurst Park District Budget                                            145                                                                   12/6/2006
                                Elmhurst Park District
                                Enterprise Services: Courts Plus/Vending/Concessions
                                For Budget Year 2007
                                                                                 2005          2006        2007 Proposed    2007 Proposed
      Account Number            Account Title                                   Actuals       Budget          Budget         Appropriation


 41     .00.   4001.    00      Full-Time Employees Salary & Wages                 557,556       618,911         662,092           794,510
 41     .00.   4090.    00      Maintenance Wages                                   78,532        77,998          80,944            97,133
 41     .00.   4091.    00      Overtime Maintenance Wages                           6,276           350           7,500             9,000
 41     .00.   4240.    00      Operations Staff Wages                              73,523        75,503          81,768            98,122
 41     .00.   4280.    11      Administrative Services                            228,728       215,585         249,231           299,077
 41     .00.   4280.    12      Membership Services                                106,845       110,871         112,582           135,098
 41     .00.   4280.    13      Racquet Sports                                     185,367       171,498         176,604           211,925
 41     .00.   4280.    14      Fitness Services                                   304,569       316,034         358,462           430,154
 41     .00.   4280.    17      Project Development Business Ventures              145,759       113,416         133,873           160,648


      Total Salaries & Wages                                                      1,687,156    1,700,166        1,863,056        2,235,667

 41     .00.   .5320.   00      Occupational Health                                  6,222         4,720            4,720            5,664
 41     .00.   5020.    00      Health Care Expenses                                77,620       101,306          133,621          160,345
 41     .00.   5040.    00      IMRF Expense                                        99,377       130,680          130,670          156,804
 41     .00.   5060.    00      FICA Expense                                       127,261       130,063          142,524          171,029
 41     .00.   5102.    00      Consulting Services                                 12,500             0                0                0
 41     .00.   5190.    00      Bad Debt                                             (135)             0                0                0
 41     .00.   5200.    00      Program Services                                    36,663        24,850           27,525           33,030
 41     .00.   5300.    00      Dues                                                 1,658         2,029            2,144            2,573
 41     .00.   5310.    00      Books & Subscriptions                                  376           700              700              840
 41     .00.   5340.    00      Continuing Education                                 5,860         9,800           10,500           12,600
 41     .00.   5380.    00      Travel                                               5,866         3,876            6,401            7,681
 41     .00.   5500.    00      Ads & Notices                                        1,040         2,300            2,300            2,760
 41     .00.   5520.    00      Licenses & Permits                                   2,079         2,455            2,600            3,120
 41     .00.   5540.    00      Postage & Shipping                                  12,732        12,965           14,954           17,945
 41     .00.   5560.    00      Printing                                             5,554         5,050            5,200            6,240
 41     .00.   5580.    00      Equipment Rental                                       298         2,390            6,000            7,200
 41     .00.   5601.    00      Telephone                                           21,670        22,016           20,550           24,660
 41     .00.   5602.    00      Nextel Phones & Service                              4,544         4,800            5,707            6,848
 41     .00.   5603.    00      Cellular & Paging                                      213           290              264              317
 41     .00.   5650.    00      Alarm Expenses                                       3,162         2,290            2,822            3,386
 41     .00.   5700.    00      Refuse Removal                                       5,745        11,500            8,090            9,708
 41     .00.   5720.    00      Electricity                                        118,810       128,594          126,597          151,916
 41     .00.   5740.    00      Natural Gas                                         53,079        26,660           42,058           50,470
 41     .00.   5760.    00      Water & Sewer                                       53,901        40,979           50,463           60,556
2007 Elmhurst Park District Budget                                      146                                                 12/6/2006
 41     .00.   5780.   00           Cable TV Expenses                                   796         960         960            1,152
 41     .00.   5820.   00           Building Rentals                                  2,968       2,968       2,968            3,562
 41     .00.   5881.   00           Computer & Hardware Services                      2,979       2,136           0                0
 41     .00.   5882.   00           Custodial Maintenance                            85,156      93,500      93,500          112,200
 41     .00.   5883.   00           Contract Services                                25,440      31,215      41,465           49,758
 41     .00.   5900.   00           Public Relations                                  3,028       5,840       5,850            7,020
 41     .00.   5960.   00           Employee Relations                                  783       1,650       3,035            3,642


      Total Contractual Services                                                    777,246     808,582     894,188         1,073,026

 41     .00.   6000.   00           Repairs & Maintenance                                 0           0           0                0
 41     .00.   6020.   00           Building Repairs                                 21,157      21,040      23,840           28,608
 41     .00.   6060.   00           Plumbing System Repairs                           5,515       5,800       5,800            6,960
 41     .00.   6340.   00           Equipment Repairs                                17,656      22,185      24,985           29,982
 41     .00.   6500.   00           Electrical Repairs                                6,981      10,980      10,980           13,176


      Total Repairs & Maintenance                                                    51,309      60,005      65,605           78,726

 41     .00.   7001.   00           Office Supplies                                   8,844       9,000      11,000           13,200
 41     .00.   7020.   00           Equipment & Furniture                            49,236      51,618      54,618           65,542
 41     .00.   7030.   00           Computer Supplies                                   727       2,500       2,500            3,000
 41     .00.   7040.   00           Custodial Supplies                               32,312      29,700      31,575           37,890
 41     .00.   7070.   00           Grounds Supplies                                  3,721       5,800       6,200            7,440
 41     .00.   7090.   00           Building Supplies                                37,785      35,300      38,300           45,960
 41     .00.   7520.   00           Chemicals                                        13,003      12,000      12,370           14,844
 41     .00.   7600.   11           Administrative Services                           5,208       5,350       6,700            8,040
 41     .00.   7600.   12           Membership Services                               2,445       2,300       3,600            4,320
 41     .00.   7600.   13           Racquet Sports                                   12,060      12,045      14,483           17,380
 41     .00.   7600.   14           Fitness Services                                 25,144      21,992      22,984           27,581
 41     .00.   7600.   15           Operations Services                                 840       1,000       1,030            1,236
 41     .00.   7600.   16           Special Events                                   14,677      13,000      13,000           15,600
 41     .00.   7600.   17           Project Development Business Ventures            15,318      21,970      22,140           26,568
 41     .00.   7620.   00           Resale Merchandise                               23,241      12,300      12,300           14,760
 41     .00.   7620.   17           Project Development Resale Merchandise           78,976      60,825      86,154          103,385
 41     .00.   7650.   00           Laundry & Towel Supplies                          2,608       2,150       2,275            2,730
 41     .00.   7680.   00           Uniforms                                          2,792       8,874      16,574           19,889
 41     .00.   7700.   00           First Aid Supplies/Pers Prot Equipment            3,043       2,950       2,950            3,540


      Total Supplies                                                                331,980     310,674     360,753          432,904


      Total Expenses                                                               2,847,691   2,879,427   3,183,602        3,820,322




2007 Elmhurst Park District Budget                                           147                                       12/6/2006
                                     ENTERPRISE SERVICES/SUGAR CREEK GOLF COURSE
                                                                    Mission
To grow the game of golf at Sugar Creek by offering opportunities for all ages, genders, and skill levels, to play golf and participate in various
programs. To provide outstanding customer service and offer professional expertise toward developing distinctive industry-leading golf
programming. To provide an excellent banquet facility, offering first-class service with competitive, affordable pricing. Overall, enhance the
facility and District image to continually raise profitability while remaining competitive in the marketplace.


                                                                  Description
To oversee all golf course, driving range and banquet operations; to develop programs and corresponding pricing strategies competitive in the
marketplace; and to maintain financial profitability by monitoring revenues and expenses working within budgetary guidelines.


                                                              Funding Sources
All Sugar Creek Golf Course division expenses are funded by the user and budgeted in the Sugar Creek Golf Course Fund. No tax dollars are
used in the operational expenses of this area. All operations are expected to return a profit.


                                                           2006 Accomplishments
•   Completed first phase of driving range lighting and addition of new garage for related equipment at Sugar Creek Golf Course. (Strategic
    Plan Priority 1)
•   Had rounds of golf decreased by only 7% and total revenues decreased only 3% over 2005 actual revenues due to poor weather and road
    construction.
•   Completed driving range storage building.
•   Initiated new customer I.D. swipe card for improved tracking of customer profile, rounds and other.
•   Developed a landscape sponsorship program.
•   Increased Permanent Tee Time and League participation over 2005 actual revenues (30 additional golfers per week).
•   Increased gift card sales by about $2,000 over 2005 actual revenue as of September 21, 2006.
•   Increased participation and revenue for adult instruction classes by over $1,000 over 2005 actual revenues.
•   Increased banquet rental fees over $1,100 as of September 21, 2006 and with reserved bookings through year-end.
•   Increased alcohol sales by $7,000 (as of September 21, 2006) over 2005 actual sales.

2007 Elmhurst Park District Budget                                     148                                                       12/6/2006
•   Developed new Jr. Golf Pass that resulted in an increase in pass sales of over $11,300 over 2005 actual sales.
•   Reduced all facility part-time wage expenses by $12,800.


                                                               2007 Objectives
•   Grow rounds and revenue by 10% through better facility access.
•   Complete second phase of installing driving range lighting at Sugar Creek Golf Course.
•   Implement Thorgard severe weather warning system and policies toward creating safer environment for golfers.
•   Improve profit margins (net profit) in Pro Shop Sales by 3% over the 2006 budget through better purchasing and promotions, sales and
    specials.
•   Utilize advertising money for strategic facility promotion through print advertising in Chicagoland Golf magazine to broaden awareness and
    increase rounds by 2%.
•   Enhance overall facility appearance and cleanliness through the hiring and daily management of in-house cleaning personnel versus a
    contracted cleaning service.
•   Develop new and expanded instruction programs for adults and juniors including after-school classes for juniors, a Golf Academy utilizing
    state-of-the art V1 Professional Video analysis and club fitting evaluation for advanced player development, and affordable Junior Clinics
    separate from Junior Golf League (projected $40,000 increase in revenue).


                                                         2007 Budget Highlights
Cleaning Service – In 2007, the Golf Course will be changing from hiring an external cleaning service to using in-house staff to clean the
facility. This change will upgrade and improve the overall cleanliness of the facility and oversight of the cleaning staff along with saving the
Golf Course $6,664 (2006 contract cleaning services are $13,000 versus the proposed internal staffing expenses for 2007 of $6,336).

                                         2007 Expenditure Increases/Decreases by Object

Wages: Program Staff Wages are increasing $9,840 due to wage increases, extended hours due to the driving range lights, and new part-
time position for facility cleaning. Administrative Staff Wages are increasing from $600 to $4,637 to hire part-time administrative support.
Contractual Services: Ads and Notices are increasing from $1,000 to $7,500 to create strategic ads for facility promotion and contract
services is decreasing from $21,060 to $8,060 to eliminate cleaning contract.
Supplies: Grounds supplies are increasing from $29,585 to $34,085 for necessary maintenance equipment repairs and vehicle part supplies
are increasing from $18,690 to $30,040 to purchase a new mower (that is under $10,000 so not classified as a capital item). Pro shop


2007 Elmhurst Park District Budget                                    149                                                      12/6/2006
merchandise is decreasing from $45,000 to $40,000 due to reducing inventory. Food concession merchandise is increasing from $45,000 to
$58,000 to reflect an increase in alcohol sales and an adjustment for actual food costs.




2007 Elmhurst Park District Budget                               150                                                  12/6/2006
                                                                               Expenditures by Object: Sugar Creek Golf Course
                                                                                                                           Difference        Percent Change
                                  Expense Object                      Actual 2005         Budget 2006      Budget 2007     ('06 to '07)        ('06 to '07)
               Wages                                                        349,910            347,201          370,659              23,458                6.8%
               Contractual Services                                         136,905            170,072          168,912              (1,160)              -0.7%
               Repairs                                                        4,488               8,500            7,500             (1,000)             -11.8%
               Supplies                                                     204,685            181,448          204,628              23,180               12.8%
                                                             Total          695,989            707,221          751,699              44,478                6.3%



                                                    Enterprise Services-Sugar Creek Golf Course
                                                               Expenditures by Object
                                                                              Supplies
                                                                               27%




                                                     Repairs                                          Wages
                                                       1%                                              50%


                                                                     Contractual
                                                                      Services
                                                                        22%


                                                        Sugar Creek Golf Course Expenditures


                                                   760,000
                                                   740,000
                                                   720,000
                                                   700,000
                                                   680,000
                                                   660,000
                                                                     Actual              Budget       Budget

                                                                      2005               2006             2007




2007 Elmhurst Park District Budget                                                 151                                                                     12/6/2006
                                   Elmhurst Park District
                                   Enterprise Services: Sugar Creek Golf Course
                                   For Budget Year 2007
                                                                                   2005         2006         2007 Proposed   2007 Proposed
      Account Number               Account Title                                  Actuals      Budget           Budget        Appropriation


 80     .00.   4001.    00         Full-Time Employees Salary & Wages                154,130      172,590          182,176           218,611
 80     .00.   4240.    00         Operations Staff Wages                             68,462       65,446           65,446            78,535
 80     .00.   4280.    00         Program Staff Wages                               114,912      100,128          109,968           131,962
 80     .00.   4280.    18         Golf Course Services                               12,405        9,037           13,069            15,683


      Total Salaries & Wages                                                         349,910      347,201          370,659           444,791



 80     .00.   .5320.   00         Occupational Health                                   901         1,100           1,100              1,320
 80     .00.   5020.    00         Health Care Expenses                               16,823        23,587          25,184             30,221
 80     .00.   5040.    00         IMRF Expense                                       18,632        25,092          24,360             29,232
 80     .00.   5060.    00         FICA Expense                                       26,074        26,561          28,355             34,026
 80     .00.   5102.    00         Consulting Services                                     0           500             500                600
 80     .00.   5300.    00         Dues                                                  359           935             935              1,122
 80     .00.   5340.    00         Continuing Education                                1,145           600           1,000              1,200
 80     .00.   5380.    00         Travel                                                741         1,000           1,000              1,200
 80     .00.   5500.    00         Ads & Notices                                       1,788         1,000           7,500              9,000
 80     .00.   5520.    00         Licenses & Permits                                  1,055         1,000           1,000              1,200
 80     .00.   5540.    00         Postage & Shipping                                     89           500             500                600
 80     .00.   5560.    00         Printing                                            1,145         2,400           1,400              1,680
 80     .00.   5580.    00         Equipment Rental                                   18,409        21,350          21,350             25,620
 80     .00.   5580.    18         Golf Course Services                                6,917         5,000           5,000              6,000
 80     .00.   5601.    00         Telephone                                           7,346         7,403           7,510              9,012
 80     .00.   5602.    00         Nextel Phones & Service                               403           300               0                  0
 80     .00.   5650.    00         Alarm Expenses                                      1,328           288             288                346
 80     .00.   5720.    00         Electricity                                         4,175        16,122          15,367             18,440
 80     .00.   5740.    00         Natural Gas                                        10,099         8,846          11,037             13,244
 80     .00.   5760.    00         Water & Sewer                                       4,504         3,178           4,516              5,419
 80     .00.   5881.    00         Computer & Hardware Services                            0             0             700                840
 80     .00.   5883.    00         Contract Services                                  14,558        21,060           8,060              9,672
 80     .00.   5900.    00         Public Relations                                        0         1,500           1,500              1,800
 80     .00.   5960.    00         Employee Relations                                    414           750             750                900


      Total Contractual Services                                                     136,905      170,072          168,912           202,694



2007 Elmhurst Park District Budget                                       152                                                    12/6/2006
 80     .00.   6020.   00           Building Repairs                                 4,206     5,000     4,000         4,800
 80     .00.   6060.   00           Plumbing System Repairs                            125     3,000     3,000         3,600
 80     .00.   6200.   00           Vehicle Repairs                                    158       500       500           600


      Total Repairs & Maintenance                                                    4,488     8,500     7,500         9,000



 80     .00.   7001.   00           Office Supplies                                  1,925     1,000     1,000         1,200
 80     .00.   7020.   00           Equipment & Furniture                              762       500       500           600
 80     .00.   7030.   00           Computer Supplies                                  100         0         0             0
 80     .00.   7040.   00           Custodial Supplies                                 568     1,000     1,000         1,200
 80     .00.   7070.   00           Grounds Supplies                                15,659    29,585    34,085        40,902
 80     .00.   7090.   00           Building Supplies                                6,188     7,150     5,650         6,780
 80     .00.   7140.   00           Vehicle Parts                                   16,398    18,690    30,040        36,048
 80     .00.   7520.   00           Chemicals                                       13,481    16,463    16,463        19,756
 80     .00.   7600.   00           Program Supplies                                14,025     7,000     7,000         8,400
 80     .00.   7600.   18           Golf Course Services                             5,643     6,500     6,500         7,800
 80     .00.   7620.   18           Resale Merchandise                             127,751    90,000    98,830       118,596
 80     .00.   7680.   00           Uniforms                                         1,955     3,060     3,060         3,672
 80     .00.   7700.   00           First Aid Supplies/Pers Prot Equipment             231       500       500           600


      Total Supplies                                                               204,685   181,448   204,628       245,554


      Total Expenses                                                               695,989   707,221   751,699       902,039




2007 Elmhurst Park District Budget                                           153                                 12/6/2006

								
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