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HomeMy WebLinkAbout08072023 City Council Packet55 W. TOMPKINS STREET GALESBURG, IL 61401 WWW.CI.GALESBURG.IL.US CITY OF GALESBURG City Council Meeting Agenda City of Galesburg, Illinois City Council Chambers August 7, 2023 Galesburg City Council meetings are streamed live on the City's website and Comcast channel 7. 6:00 p.m. Roll Call Pledge of Allegiance Presentation Officer Myra Duran — lifesaving award Invocation Approve Minutes from the July 17, 2023 Public Comment Consent Agenda #2023-15 23-4069 Approve Disposal of one paratransit vehicle and one fixed route vehicle 23-4070 Approve Submittal of a one-time grant application to Western Illinois Area Agency on Aging for Title III funding for the use in FY 2023 23-6005 Approve Appointment Memo 23-5007 Receive Fiscal Year 2022 Annual Comprehensive Financial Report 23-8014 Bills and Advance Approval and warrants drawn in payment of same Checks Passage of Ordinances and Resolutions 23-1015 Ordinance Irwin Street bond ordinance (First Reading) 23-1016 Ordinance Authorizing the sale of portion of the property located at 905 Maple Avenue (First Reading) Bids, Petitions and Communications City Manager's Report Miscellaneous Business (Agreements, Approvals, Etc.) 23-4071 Approve Baker Tilly Audit Services for fiscal years 2024-2028 23-4072 Approve Minority/Woman owned Business Startup Assistance for Pho Lovers, located at 1349 N Henderson Street 23-4073 Approve Minority/Woman owned Business Startup Assistance for Country Square Treasures, located at 1640 N Henderson Street 23-4074 Approve Professional services agreement with Klingner and Associates interior renovation of HVAC, boiler, and ceiling at Hawthorne Pool 23-4075 Approve Facility Agreement with District 205 23-4076 Approve Initiation of demolition action for 451 N Cherry, 476 Peck, 61 N Elm, 950 S Henderson, 917 W Third, 348 E Third, and 100 S Whitesboro 23-4077 Approve Contract with LexiPol for law enforcement policies and accreditation 23-4078 Approve Purchase of playground equipment at Lancaster Park 23-4079 Approve Academy Street sidewalk replacement 23-4080 Approve Versalift aerial and service body for the Traffic Division 23-4081 Approve Appraisal of 905 Maple Avenue Town Business 23-9016 Bills Closing Comments Adjournment Back to Agenda CITY OF o CITY MANAGER'S OFFICE Operating Under Council — Manager Government Since 1957 CITY COUNCIL MEETING City Manager's Report August 7, 2023 CONSENT AGENDA #2023-15 Item 23-4069 Disposal of One Paratransit Vehicle and One Fixed Route Vehicle Staff recommends approval of disposal of two City of Galesburg Public Transportation vehicles that are beyond their useful life. If approved by City Council, the documentation will be sent to IDOT for approval and vehicles will be scrapped. The City would receive funds from the disposal of the vehicles to be used for transit purposes. Item 23-4070 Grant Application for Title III Funding for the use in FY 2023 Staff recommends approval of one-time grant application to Western Illinois Area Agency on Aging for Title III funding for the use in FY 2023. This one-time only grant is to be used for the purchase of needed equipment, maintenance and/or repairs on transportation vehicles. The City of Galesburg has been approved for up to $6,497.00, with a required local match of $1,147.00. Item 23-6005 Appointment Memo Appointments to boards and commissions are submitted by Mayor Schwartzman for Council consideration and approval. Item 23-5007 Fiscal Year 2022 Annual Comprehensive Report The 2022 Annual Comprehensive Financial Report is provided to be received and placed on file with the City Clerk's office. Item 23-8014 Bills Bills and advanced checks are submitted for approval. All purchases are made in accordance with purchasing policies, with purchases over $25,000 utilizing the competitive bid process and approved individually by City Council. Please direct questions pertaining to bills and/or advance checks prior to the council meeting to Gloria Osborn, Director of Finance and Information Systems. ORDINANCES AND RESOLUTIONS Item 23-1015 Irwin Street Bond Ordinance (First Reading) An ordinance authorizing the use of a portion of the General Obligation Bonds Series 2023 proceeds to be used for the Irwin Street storm sewer and street reconstruction is provided for council consideration. The ordinance provides for $550,000 of the 2023 general obligation bonds to be used for the Irwin Street storm sewer and street reconstruction, and $4,370,000 to be used for community center costs. Monies that were originally budgeted for the Irwin Street project will be set aside to go towards a community center project. Page 1 of 4 Back to Agenda Item 23-1016 Sale of a Portion of 905 Maple Avenue (First Reading) An ordinance authorizing the sale of a portion of the Churchill property, located at 905 Maple Avenue, is provided for council consideration. If approved, the Churchill building would be sold to Extreme Car Wash Holdings, LLC for $100,000, and the developer is proposing to lease the space to a church until their new facility is completed. Any future uses outside of the existing zoning would require approval from the Planning & Zoning Commission and City Council. The City will retain the greenspace to the north of the building for public use. If this item is approved by City Council, finalization of the sale is also contingent upon the School District's waiving their right of first refusal. BIDS, PETITIONS AND COMMUNICATIONS CITY MANAGER'S REPORT MISCELLANEOUS BUSINESS (Agreements, Approvals, Etc.) Item 23-4071 Baker Tilly Audit Services for Fiscal Years 2024 — 2028 Staff recommends approval of extending the independent auditing services with Baker Tilly for the fiscal years 2024 through 2028. The existing agreement with Baker Tilly will expire with the completion of the audit for fiscal year 12/31/23. The total costs of the services is provided in the chart below. Year Financial Audit* Single Audit** Totals 2024 $77,000 $12,500 $89,500 2025 80,850 13,130 93,980 2026 84,890 13,790 98,680 2027 89,130 14,480 103,610 2028 93,590 15,200 108,790 Item 23-4072 Minority/Women Owned Business Startup Assistance for Pho Lovers The KCAP Review Committee recommends approval of a $10,000 Startup Assistance grant for Pho Lover. Staff concur with this recommendation. Pho Lover is located at 1349 N. Henderson Street and recently opened as a Vietnamese restaurant providing Vietnamese food, authentic Vietnamese coffee and soft drinks. Per the Minority/Women owned Startup Assistance Program guidelines, a self-employed person is eligible to receive $5,000 plus $2,500 per full-time employee created, up to a maximum of $10,000. It is anticipated there will be at least six full- time and two part-time positions by the end of year two. This request is eligible for $10,000. If approved, the grant will be paid from the Planning Fund. Item 23-4073 Minority/Women Owned Business Startup Assistance for Country Square Treasures The KCAP Review Committee recommends approval of a $10,000 Startup Assistance grant for Country Square Treasures. Staff concur with this recommendation. Country Square Treasures is located at 1640 N. Henderson Street and will be a retail location that provides space for up to 65 vendors to rent individual booths to display and sell their handmade and retail offerings. Per the Minority/Women owned Startup Assistance Program guidelines, a self-employed person is Page 2 of 4 Back to Agenda eligible to receive $5,000 plus $2,500 per full-time employee created, up to a maximum of $10,000. In addition to the owner, there will be one full-time and three to five part-time positions by the end of year two. This request is eligible for $10,000. If approved, the grant will be paid from the Planning Fund. Item 23-4074 Professional Services Agreement for Hawthorne Pool Staff recommends approval of a professional services agreement with Klingner and Associates, PC in the amount of $105,500.00 for the preparation of bid documents for an interior renovation of the HVAC, boiler and ceiling of the Hawthorne Pool building. In addition to preparing bid documents for the project, the scope of work also includes architectural services, mechanical engineering, and asbestos abatement design with construction documents, bidding assistance, and construction administration. There are sufficient funds in the Planning Fund Budget of the General Fund. Item 23-4075 Facility Agreement with District 205 Staff recommends approval of a facility use agreement between District #205 and the City of Galesburg. This agreement allows the City of Galesburg to utilize various District #205 facilities for programs, while allowing District #205 to utilize City facilities for school functions. The outdoor tennis courts at Galesburg High School (GHS) are jointly used and maintained for the public. The GHS tennis courts are currently being resurfaced, and a new lighting system installed. The total cost to the City of Galesburg for the GHS tennis court resurfacing and lighting system initiated under the 2021— 2022 contract is estimated to be $114,535. There are no major budget impacts for the currently presented contract, with any major capital or renovation costs being approved independently of the contract. Item 23-4076 Initiation of Demolition Action Staff recommends approval of initiating the demolition process for properties located at 451 N Cherry Street (residence & detached garage), 476 Peck Street (residence & accessory structure), 61 N Elm Street (residence), 950 S Henderson Street (garage), 917 W Third Street (mobile home & accessory structure), 348 E Third Street (residence), and 100 S Whitesboro Street (residence). All of the properties are in a dangerous and unsafe condition, and property owners have not made progress towards fixing the properties. If this item is approved, staff will move forward with seeking demolition orders through the court system. Item 23-4077 Contract with Lexipol Staff recommends approval of the proposal from LexiPol for professional services for the Police Department for police policy manuals, training bulletins, and accreditation preparation for a total cost of $25,506.55. Constitutionally sound, up-to-date police policies are key to safe operations and reducing risk. Lexipol offers comprehensive policy manuals researched and written by public safety attorneys and subject matter experts. Utilization of their policies helps ensure compliance with evolving state and federal laws, and policies can be customized to the Police Department's structure. They also offer training to ensure the policies are effectively implemented, as well as preparation for state accreditation. This purchase will be paid for from the Planning Fund (54) $24,606.73, and Special Enforcement (16) $899.82. Page 3 of 4 Back to Agenda Item 23-4078 Purchase of Playground Equipment at Lancaster Park Staff recommends waiving normal purchasing policies and approving the purchase of playground equipment for Lancaster Park from GameTime as part of the 2023 Illinois Parks and Recreation Association (IPRA) Statewide Training and Funding Initiative. The total cost of the playground equipment is $103,964.68. The GameTime grant will provide the City with $43,738.41 in discount pricing for the purchase of the equipment with the City's share being $60,226,27. As this purchase may be utilized with the OSLAD funded renovation project at Lancaster Park, the City will be reimbursed for 50% of the city's $60,226.27 local share utilizing the OSLAD grant. Item 23-4079 Academy Street Sidewalk Replacement Staff recommends approval of a quote for sidewalk replacement on Academy Street in the amount of $12,376.12 from Hein Construction Co., Inc. As part of the new library construction, the public sidewalks are being replaced on three sides of the block. These three sides required replacement due to grade changes necessary for the new building and parking lot construction as well as for installation of new utilities. The east side of Academy Street, between Simmons Street and Main Street, did not require replacement, so it was not included in the project. The sidewalk is in poor shape, and the library has now expressed interest in it being replaced with the rest of the project and has asked for participation from the City. They proposed that the library cover the costs of removing the existing sidewalk and requested the City pay for the new sidewalk to be poured. This work is not in the 2023 budget and Public Works does not have any funds remaining in the 2023 budget for street and sidewalk projects. Therefore, if this item is approved by City Council, contingency funds from the General Fund would be utilized to pay for this work. Item 23-4080 Versalift Aerial and Service Body for the Traffic Division Staff recommends City Council approve waiving the normal purchasing policies to purchase a Versalift aerial and service body from Drake Scruggs for a total cost of $141,301.00. The aerial and service body will be installed onto the recently approved 2023 Ford F550 cab/chassis to construct an aerial lift truck for the Traffic Division. There are sufficient funds available in the Vehicle Replacement Fund (58) for this purchase. Item 23-4081 Appraisal of 905 Maple Avenue An option to have an appraisal of 905 Maple Avenue conducted is provided for council consideration. It is estimated that appraisal services would cost approximately $1,500 - $2,000. If this item is approved, staff will obtain quotes and initiate the process to have an appraisal conducted. TOWN BUSINESS Item 23-9016 Town Bills Respectfully submitted, Wayne Carl Interim City Manager Page 4 of 4 Back to Agenda Galesburg City Council Regular Meeting City Council Chambers 55 West Tompkins Street, Galesburg, Illinois July 17, 2023 6:00 p.m. Called to order by Mayor Peter Schwartzman at 6:00 p.m. Roll Call #1: Present: Mayor Peter Schwartzman, Council Members Bradley Hix, Wayne Dennis, Evan Miller, Dwight White, Heather Acerra, and Steve Cheesman, 7. Absent: Council member Sarah Davis, 1. Also Present: Interim City Manager Wayne Carl, Interim City Attorney Paul Mangieri, and City Clerk Kelli Bennewitz. Mayor Schwartzman declared a quorum present. The Pledge of Allegiance was recited. Proclamation: Labor Day Disability Pride Month Ron Noble Presentation: Fiscal Year 2022 Annual Audit Presentation by Michael Mallatt, Baker Tilly. The report was sent to Council in the weekly report and will be on the next agenda as a receive item. A moment of silence was observed in lieu of an invocation. Council Member Dennis moved, seconded by Council Member Miller, to approve the minutes of the City Council's regular meeting from July 3, 2023. Roll Call #2: Ayes: Council Members Hix, Dennis, Miller, Acerra, and Cheesman, 5. Nays: None Absent: Council Member Davis, 1. Abstain: Council Member White, 1. Chairman declared the motion carried. PUBLIC COMMENT Hannah Larson and Sarah Warren addressed the Council and discussed the fact that sometimes it is difficult to get an order of protection and that the Rescue Mission takes everyone -- those recently out of jail or prison or people who have a record of sex crimes. There is also not a space to keep women, children and men separated. They would like to see the City assist in having a Christ -centered place for people that would offer counseling, education, and clothing. They also plan to talk to area churches about this idea. July 17, 2023 Page 1 of 11 Back to Agenda Not only that, but they also proposed faith based events at local parks that would have wholesome movies, games, and a family environment. Holly McDorman addressed the Council and is worried that some of the proposed names for the Community Center Task Force have connections to Council Members (e.g. friends and family members), which could make decisions and conversations lean one way. Darla Krejci addressed the Council and noted that she has been nominated by the Mayor to be on the Community Center Task Force. She is surprised that there is no application or request for a resume; however, she brought hers for the Council's review. She noted her commitment to a community center and Galesburg, as well as her background in education, programming, and connections with non-profit organizations. Linda Miller addressed the Council and stated that for two years she has listened to many people talk passionately about the future of a community center, attend countless meetings, look at proposed structures, and doesn't understand why some of these good people weren't recommended for the task force. She also believes there are many on the task force that have a conflict of interest. Anthony Law addressed the Council and stated that the proclamation presented for Disability Pride Month was great but two individuals he knows, Mike Martinez and Nick McMahill, weren't able to attend because they weren't given notice and don't have their own transportation. He hopes that as a community, we can be more inclusive, show empathy, and if another proclamation is available in the future, provide public transportation if need be. Maury Lyon addressed the Council regarding 905 Maple Street, the former Churchill building, and noted that he represented himself only. He stated that over the past five years, he has sat on the local school district school board, and during that time, there has been a shared interest in reviewing buildings and making sure the mistakes of former boards were not repeated in the form of leaving public eyesores around town. He noted the reuse of buildings such as Lincoln School, Gale School, and Nielsen School. They thought there was a plan for Churchill, but the Council has decided to go another way. Mr. Lyon noted two things he's hopeful for on this property. Since this property has a very large lot, 13 acres, he hopes part of it remains a green space. He noted that you can't make more green space in a community and that once it's built upon, it's lost forever, or very difficult to reclaim. The second point he made was that whatever development plan is decided upon, he hopes it is one that has the resources to make it happen in a timely manner. Too many times, the school district has sold properties that have become eyesores, and he would hate to see that happen with 905 Maple Street. Alex Galarza, new Men of Distinction president at Carl Sandburg College, addressed the Council. He is bothered that there are no youth on the Community Center Task Force and feels that they need more representation. He also stated that the City does not need to reinvent the wheel and noted that there is no need for another gym or swimming pool. Furthermore, he suggested July 17, 2023 Page 2 of 11 Back to Agenda possibly investing in a STEM center to get kids started younger and encouraging them to get an education. Jack Templeton addressed the Council about the former junior high school property. He stated that he has spoken to the Mayor and several members of the Council about the chance of planting a seed for the possible use as a trade school. He added that this project couldn't be done by the City alone, but could be done by multiple entities including District 205, Carl Sandburg, and possibly some regional schools such as Knoxville, ROWVA, Abingdon/Avon, and even Monmouth/Roseville. Possibilities include learning construction trades, engine mechanics, electrical motor repair, and possibly the culinary arts. He understands that it would take a big investment, and he doesn't think the City should absorb all the burden. Molly Miller addressed the Council and stated that she still really likes Churchill as the idea for a community center and hopes it's not completely off the table. She hopes if Council sells the building, they agree upon an amount and that they are aware of what it's worth. There is a lot of acreage and hopes that the City doesn't sell the property for anything less than what it's worth. She stated that if that's the case, then the City might as well keep it and renovate it for a community center. Gabriel Wynkoop addressed the Council and stated that he likes the many of the ideas about Churchill so far, the green space that it has, that's irreplaceable, and he likes the idea of a trade school. He is also in favor of the property being sold for what it's worth. He noted that one of the beauties of this school is what it has been used for in the past. He wants this space to be a place that is accessible to everyone and supported by classes where the teachers get to have a portion of the proceeds. His idea would also include a place that would be supported by memberships. There could also be sales of materials, supplies and consumables. People could sell what they made, so it could also be considered a business incubator. He can't imagine a community center being more community oriented than one that is meant for people to enlarge themselves and become better in whatever trade they would like to be in. CONSENT AGENDA #2023-14 All matters listed under the Consent Agenda are considered routine by the City Council and will be enacted by one motion. 23-4063 Approve an after hours Disc Golf Nighttime Glow at Kiwanis Park on August 19 and 20, 2023. 23-4064 Approve a three-year agreement with iWorQ for software services in an annual amount of $18,500. 23-4065 Approve an annual maintenance agreement Department in the amount of $81,914.15. with ProPhoenix Corporation for the Police July 17, 2023 Page 3 of 11 Back to Agenda 23-8012 Approve bills in the amount of $1,414,002.91 and advance checks in the amount of $189,403.57. Council Member White moved, seconded by Council Member Acerra, to approve Consent Agenda 2023-14. Roll Call #3: Ayes: Council Members Hix, Dennis, Miller, White, Acerra, and Cheesman, 6. Nays: None Absent: Council Member Davis, 1. Chairman declared the motion carried by omnibus vote. PASSAGE OF ORDINANCES AND RESOLUTIONS BIDS, PETITIONS, AND COMMUNICATIONS 23-3022 Council Member Dennis moved, seconded by Council Member Miller, to approve the bid submitted by Gunther Construction, a division of UCM, Inc., in the amount of $635,425 81 (including a credit of $19,000) for the reconstruction of Irwin Street from Grove Street to Losey Street. Interim City Manager Wayne Carl stated that in order to avoid potential arbitrage on the bond funds, he will be proposing an ordinance at the next Council meeting to pay for this project with bond funds and reserve General Fund money that was to be used for this project for future bond projects. This would help the City avoid paying a penalty on the interest earned on the bond proceeds. He noted that the City needs to spend 10% of the proceeds in the first six months in order to avoid arbitrage. Finance Director Gloria Osborn stated that she looks at arbitrage as a kind of bonus and not a penalty. It's a bonus that you get to keep the interest that you earned and use it for your projects. However, if you don't use it on projects in a timely manner, then the government will take that money and use it elsewhere. Roll Call #4: Ayes: Council Members Hix, Dennis, Miller, White, Acerra, and Cheesman, 6. Nays: None Absent: Council Member Davis, 1. Chairman declared the motion carried. 23-3023 Council Member Miller moved, seconded by Council Member Acerra, to approve the bid submitted by Gunther Construction, a division of UCM, Inc., in the amount of $72,416.38 for the widening and resurfacing of a section of the Lake Storey multi -use path. Roll Call #5: July 17, 2023 Page 4 of 11 Back to Agenda Ayes: Council Members Hix, Dennis, Miller, White, Acerra, and Cheesman, 6. Nays: None Absent: Council Member Davis, 1. Chairman declared the motion carried. 23-3024 Council Member Dennis moved, seconded by Council Member Acerra, to approve the bid submitted by Quick Electrical Contractors, Inc. in the amount of $48,160 for the installation of fiber optic cable at various locations. Roll Call #6: Ayes: Council Members Hix, Dennis, Miller, White, Acerra, and Cheesman, 6. Nays: None Absent: Council Member Davis, 1. Chairman declared the motion carried. 23-3025 Council Member Miller moved, seconded by Council Member Acerra, to approve the bid submitted by Johnson Trucking & Blacktopping in the amount of $22,255.91 for sealing parking lot O, F, B, Voyles West, and the Lake Storey Pavilion. Roll Call #7: Ayes: Council Members Hix, Dennis, Miller, White, Acerra, and Cheesman, 6. Nays: None Absent: Council Member Davis, 1. Chairman declared the motion carried. 23-3026 Council Member Miller moved, seconded by Council Member Acerra, to reject the bid for 905 Maple Avenue. Roll Call #8: Ayes: Council Members Hix, Dennis, Miller, White, Acerra, and Cheesman, 6. Nays: None Absent: Council Member Davis, 1. Chairman declared the motion carried. CITY MANAGER'S REPORT Council Member White asked about the agenda packet and noted that sometimes the packets are —400 pages, and he encourages citizens to read the packet so that they have an understanding of what is going on in the community. He noted that it would be difficult to read a 400-page packet that came out on Friday and be prepared to speak on it Monday. He would like to request that the release be moved to an earlier date for the citizens. Council Member White left the meeting at 7:12 p.m. July 17, 2023 Page 5 of 11 Back to Agenda Mayor Schwartzman asked about an opening date for Hawthorne Pool. Parks & Recreation Director Elizabeth Varner stated that some repairs are still being made, as well as the cleaning and filling of the pool. She hopes to have it open by mid -August. Council Member White returned to the meeting at 7:14 p.m. MISCELLANEOUS BUSINESS (AGREEMENTS, APPROVALS, ETC.) 23-4066 Council Member Miller moved, seconded by Council Member Acerra, to approve the proposal submitted by Farnsworth Group in the amount of $37,000 for architectural and engineering services for the Lancaster Park renovation project. The project is set to start next spring and be complete by October 2024. Roll Call #9: Ayes: Council Members Hix, Dennis, Miller, White, Acerra, and Cheesman, 6. Nays: None Absent: Council Member Davis, 1. Chairman declared the motion carried. 23-4067 Council Member Miller moved, seconded by Council Member Acerra, to approve the purchase of a 2023 Ford F550 cab/chassis in the amount of $57,762 for the Traffic Division. Roll Call #10: Ayes: Council Members Hix, Dennis, Miller, White, Acerra, and Cheesman, 6. Nays: None Absent: Council Member Davis, 1. Chairman declared the motion carried. 23-4068 Council Member Dennis moved, seconded by Council Member Miller, to approve a purchase agreement and lease with Solential Energy for a Distributed Generation, also known as "behind the meter" photovoltaic system, to supply power to the West Main Street Pumping Station. Roll Call #11: Ayes: Council Members Hix, Dennis, Miller, White, Acerra, and Cheesman, 6. Nays: None Absent: Council Member Davis, 1. Chairman declared the motion carried. 23-6004 Council Member Dennis moved, seconded by Council Member Acerra, to approve the following appointments to a Community Center Task Force: Mayoral Appointment - Darla Krejci Ward 1 - Anthony Law III and David Hix Ward 2 - Cassie Cirimotich and Connie Dennis Ward 3 - Steve Albert and John Polillo July 17, 2023 Page 6 of 11 Back to Agenda Ward 4 - Pastor Antonio Franklin Sr. and Del Tolliver Ward 5 - Maria Salsman and Ted Hoffman Ward 6 - Jaclyn Smith -Esters and Carl Dortch Ward 7 - Adam Sampson and Grael Mulata Council Member White stated that he chose Pastor Antonio Franklin for his extensive credentials and past employment with the University of Illinois Extension office and Knox College. Ms. Tolliver was chosen as a long-time Galesburg resident who also has a son who is well liked and a great basketball player from our community. He noted that both appointees are African American as well. Council Member White also expressed his concern over some of the individuals on the task Force, some of whom spoke out against a community center. In his opinion, he has watched several people stonewall, slow down, and do everything they could to not let a community center happen. He found out that some of the Council Members don't want to spend any money on a center and understands that this will be an uphill battle. He stated that he heard people speak tonight about wanting to use Churchill and reiterated that if people in his Ward let him know that they didn't want Churchill, that's the way he would vote because he's a representative of the people in his Ward. His hope is that Council Members express why each chose their representatives, and be upfront about it, so citizens will know why they chose the people and what they're going to bring to the table. Council Member Cheesman stated that he chose Adam Sampson, who in his opinion, has more knowledge and experience about the kinds of activities that the City would deal with here than anybody in our community. He also chose Grael Mulata, a young person who is also a minority. He believes he cares about this community as much as anyone, and has been an interpreter in court, church, and for other Congolese families. He added that he represents the 7th Ward, but also represents every person in the room and in every Ward in our community. His Ward has said overwhelmingly that they felt like Churchill was a bad decision for a variety of reasons. He stated that with the Churchill building being defeated brings an opportunity for citizens to come together to try to figure out what we can do to have a community center that everyone could feel proud of and would offer the amenities, services, and opportunities needed. It would also be his hope that this can be done within a specific amount of resources, and where services that other nonprofits offer are not replicated. He firmly believes that this is going to happen a lot sooner than later, and that plans from this particular group or recommendations will be brought forward to the City Council soon. He hopes that his constituents have faith that he was elected from their Ward and that they can tell him what it is that they feel and that he will take those views and bring them forward to his fellow Council Members and colleagues. Council Member Acerra stated that she was excited to hear enthusiasm for maker spaces and stem labs, reaching out to kids much younger, which is near and dear to her heart. She firmly believes that so many of the problems seen in society today are because people just don't get their heads out of their phones and kids today are only about their screens and flat surfaces. July 17, 2023 Page 7 of 11 Back to Agenda She also stated that she is aware that the library has plans to put some maker type spaces in their new building, although she doesn't see why we couldn't have one in a different facility. Likewise, she noted that she is involved with Peoria Bicycle Co -Op, which is an amazing organization in downtown Peoria. People can donate bikes there and the man who runs it fixes up the bikes and teaches young people to do the same. These young people leave with a sense of confidence, gained some skills, and they have pride for the bicycle that they've just put together. She stated that she is pleased with her two nominations and stated that she was keeping in mind that they were to try to find individuals who represent different professions. She stated that Maria Salsman has been a math teacher for many years, which is something that she feels as a society we are failing in teaching to our kids, and she also has a lot of young members in her family. Ms. Salsman is very familiar with what the current situation is with sports facilities, as well as after school opportunities, and she also volunteers her time with kids. She stated that Ted Hoffman has a long history with the City, as well as knowledge of how it operates having been in leadership positions. She admires that he is a volunteer in our community, involved with churches, a Lions Club member, continues to be involved with outreach and helping kids get bags together for school, volunteers to help with homelessness, and food drives. Council Member Acerra stated she feels very confident that we can go forward with a really positive vision if we work together and everybody approaches each other with an open mind and listens to one another. Council Member Dennis stated that he had a gentleman who was from Chicago move to Oak run who was interested in being on the Task Force. However, he was under the impression that since he wasn't in his Ward, he needed to find someone else. He is nominating Connie Dennis, no relation, whose husband was a Galesburg police officer, and has attended many Council meetings. His other nominee, Cassie Cirmotich, is the vice president of Bridgeway. The Mayor thanked everyone for the unanimous vote and stated that Elizabeth Varner will be reaching out to the 15 members. Roll Call #12: Ayes: Council Members Hix, Dennis, Miller, White, Acerra, and Cheesman, 6. Nays: None Absent: Council Member Davis, 1. Chairman declared the motion carried. Council Member Miller moved, seconded by Council Member Dennis, to sit as the Town Board. The motion carried. 23-9015 Trustee Dennis moved, seconded by Trustee Acerra, to approve Town bills and warrants to be drawn in payment of same. July 17, 2023 Page 8 of 11 Back to Agenda Fund Title Amount Town Fund $7,449.37 General Assistance Fund $6,540.71 IMRF Fund $1,387.02 Social Security/Medicare Fund $2,442.08 Liability Fund $243.74 Audit Fund Total $18,062.92 Roll Call #13: Ayes: Trustees Hix, Dennis, Miller, White, Acerra, and Cheesman, 6. Nays: None Absent: Trustee Davis, 1. Chairman declared the motion carried. Trustee Miller moved, seconded by Trustee Dennis, to resume as the City Council. The motion carried. CLOSING COMMENTS Council Member White commented that the first person who came to mind regarding the Disability Pride Month proclamation was a gentleman named Big Mike Martinez. He stated that he was sorry he didn't notice the proclamation earlier because he would have picked him up so he could have attended. He further stated that he has seen this young man at every Sandburg game, whether it be men's, women's, or in sleet or snow. He is now graduating from Knox College, and he takes his hat off to him. Council Member White stated that he was glad to hear Mr. Templeton's ideas for Churchill and believes those are the things that people wouldn't be able to provide any place else. He, too, remembers making things with his hands in shop classes at Churchill. He noted that he will always be for the Churchill building and doesn't think the City could build another facility that could have those things in it. He hopes that Churchill ends up being the place for a community center. Council Member Acerra also wanted to echo her disappointment that we didn't have representation of our disabled community here, which is something that she feels very strongly about. Her background is human resources and has always been concerned about this population and has dealt with situations during her career. She noted that she has a friend from Knox who has a disease which is causing him to lose his sight and hearing at the same time. Unfortunately, he also encountered issues in his employment. She spent an evening with him going through all different resources and told him he needed to get in front of the human resources professionals, and he is now working with disability awareness groups, through his own personal story, and is able to share his struggles. If you're an employer, she recommends really going out of your way to learn about disabled individuals because they're great people and would be so grateful if you take the time to help them become excellent workers. July 17, 2023 Page 9 of 11 Back to Agenda Council Member Cheesman apologized to Mr. Martinez and all citizens that are in a situation where they face those challenges about the proclamation. He has known Michael since he was a student of his and he and like so many others are inspirations to us all. He also noted how much he loves Galesburg and all the great things that we have going for us here, with the biggest being all the people that come from all walks of life and have different views. He added that normally he is always positive but that there are two things that he wanted to issue challenges on. The first one is in the areas of aesthetics, cleanliness, taking care of your property, and littering. He hopes that even though most of us don't partake in that, that we take note of it and use whatever kinds of means we can to try to solve this problem. It matters in terms of our psyche, quality of life, and a pride factor, and right now, he feels it's a bit out of control in terms of people throwing things out their car windows and throwing things along the ground. Council Member Cheesman noted that the second item is that the City is having a lot of issues with people breaking into cars and vandalism. He thinks it's incumbent on all of us to be vigilant and observant, call the police when necessary, and that our legal system should prosecute to the fullest extent of the law. Our citizens deserve to be safe, and we have to do everything we can, with all of us coming together in whatever means possible, to ensure that our community and property is safe, and not tolerate in any way shape or form those people that want to cause issues with it. Council Member Hix mentioned that Michael Martinez was at a City Council meeting in 2018, promoting a positive message, but had to speak from his wheelchair at the back of the room. While he stated he's not an engineer or an architect, he wondered if the City could look at solving that problem. He also thanked Aaron Gavin, who he has gotten to know better since he's been the Interim Public Works Director. Gavin is working with the Airport Commission, which he serves on, and has done an excellent job keeping them on track. Council Member Miller thanked the City Clerk for arranging a walkthrough of the new Library and noted that it's going to be a great facility for all the people of Galesburg and surrounding towns. He also reported that he received a call from someone in his Ward who had two cars that were shot up on South Street. He wanted the public to know that the City is not going to tolerate this and that we are going to fight crime one way or another. Mayor Schwartzman echoed the comments about the vandalism that has been cropping up, even on City property, and encouraged people to report anything they see. He noted that people can do so anonymously. He added that there's some additional graffiti that's showing up in places, and we need to put a stop to that. He asked that if you see graffiti, take a photograph of it, send it in and tell us where it was. On a very positive note, he reported that Scooter's Coffee opened today on North Henderson Street. He also stated that Joe Hicks has started a new project called the Galesburg Revival Society. People can get online and check out what that's about and noted that he has written quite a few in depth pieces about Galesburg and how Galesburg could move forward. He thinks this is a really admirable project that he's involved with and wanted to give the public notice. July 17, 2023 Page 10 of 11 Back to Agenda The Mayor stated that Bunker Links is setting records every month. He was out there last week and noted many young people from all over the country participating in a PGA junior event. It was fabulous to see, even the parents in tow, carrying the bags for some of the younger children. He also reported that the solar array that's going in at our water treatment plant is going to be a fantastic opportunity. He noted that the savings numbers were even shocking to him, 4.2 cents a kilowatt-hour for the next 25 years, which is unheard of in his opinion. Electricity rates are going to go up, but this rate is fixed. He added that the company is also leasing the land from the City. Mayor Schwartzman stated that he is happy to see everybody at the meeting and feels that the tone of the Council has shifted. There were growing pains, but he feels they've gotten past that and are much more hospitable, calmer, and working together on some amazing projects and ideas for the community. He hopes the ideas that were brought up tonight circulate and percolate within the Council and believes there are opportunities to do all of those things. He stated that we have tremendous assets in our City, and we are seeing things change in very, very radical ways. We now don't have a hideous obstacle on our downtown square, just a block away from that is a $20 million library, which is going to open early next year, a tremendous facility particularly for a city the size of ours. He noted that on the other side of Main Street, we have the Civic Art Center, who is completely refurbishing a three -storey historic building, a $4 million project. As Mayor, he sees some really amazing opportunities coming forward in the next year or two, some of which are inevitable. He thinks some of them are going to require additional effort and work and the City will be combing through the audit. He stated that those are really powerful numbers, especially the surpluses of nearly $6 million for our City last year. He noted that this is not all coming from the state government and that a lot of it is coming because people are attracted to Galesburg and are spending their money in the community, whether they're going to the golf course, the Orpheum, or Discovery Depot, all of which are assets. He believes we need to look at those numbers carefully and when we have those surpluses, don't spend them wildly, but spend them and invest them in ways that will benefit us all. He feels that the City is in a very good place and that we have a diverse Council in terms of thinking. There being no further business, Council Member Dennis moved, seconded by Council Member Acerra, to adjourn the regular meeting at 7:54 p.m. Roll Call #14: Ayes: Council Members Hix, Dennis, Miller, White, Acerra, and Cheesman, 6. Nays: None Absent: Council Member Davis, 1. Chairman declared the motion carried. Peter D. Mayor Schwartzman, Mayor Kelli R. Bennewitz, City Clerk July 17, 2023 Page 11 of 11 Back to Agenda I►43 Elf1I-M] COUNCIL LETTER CITY OF GALESBURG AUGUST 7, 2023 AGENDA ITEM: Approve disposal of one paratransit vehicle and one fixed route vehicle. SUMMARY RECOMMENDATION: The Interim City Manager, Director of Community Development and Transit Manager recommend the City Council approve the disposal of two City of Galesburg Public Transportation vehicles that are beyond their useful life. BACKGROUND: The City of Galesburg applies for grants to IDOT to purchase the transit system vehicles. Once the vehicles are beyond their useful life, the City applies to IDOT for disposition. Currently, staff are requesting approval to dispose of two vehicles. These two vehicles have reached the end of their useful life according to the age and mileage criteria established by IDOT. If the City Council approves disposal, the documentation will be sent to IDOTfor approval and vehicles will be scrapped. Attached for the City Council's review is the letter to IDOT asking for approval of disposition. BUDGET IMPACT: If the request is approved, the City would receive funds from the sale of the vehicles to be used for transit purposes. SUPPORTING DOCUMENTS: 1. Letter to IDOT 2. F1 Forms for 466 and 1108. Prepared by KB Page 1 of 1 Back to Agenda - CITY .yj �Galesburg viii '� BQ Public Transportation July 13, 2023 Mr. Jeff Waxman, Project Manager Consolidated Vehicle Procurement Program/Bureau of Transit Operations Illinois Department of Transportation Office of Intermodal Project Implementation Transit Section 69 West Washington Street Suite 2100 Chicago, Illinois 60602 Dear Mr. Waxman The City of Galesburg requests the disposal of the following transit vehicles in poor or inoperable condition currently being stored at the Galesburg Transit Maintenance Facility: Bus # 466 Year: 2008 Make: Ford — E350 — Gasoline Engine Model: Eldorado — Light Duty Bus VIN: 1FD3E35L28DB237 Current Mileage: 164,285 Federal Grant #: IL-18-0024 State Grant #: CAP-07-879-CVP IDOT Contract #: 630-CVP Federal Share: 100% State Share: 0% CFDA #: 20.509 CSFA #: 494-80-2464 Date Delivered: 8/21/2008. Date Removed from Service: March 2023 Acquisition Cost: $47,867.00 Current Value: $800.00 General Condition: The above -listed bus uses 3 quarts of oil every couple of days. It is excessively rusted in the frame area and the driver's floorboard is rusted through with a street sign riveted to the floor and is excessively rusted in the passenger front wheel as well. This vehicle is over its useful life in time and mileage costing more to maintain than is feasible. (Pictures attached) Bus # 1108 Year: 2011 Make: Ford — E350 — Gasoline Engine Model: Eldorado — Light Duty Bus City Hall • 55 West Tompkins Street • Galesburg, IL 61401 • 309/345-3619*www.ci.galesburg.il.us Back to Agenda V IN: I FDEE3 FLOB DB 3 0491 Current Mileage: 191,347 Federal Grant #: IL-18-0027 State Grant #: CAP-04-879-CVP IDOT Contract #: 1092-CVP Federal Share: 100% State Share: 0% CFDA #: 20.509 CSFA #: 494-80-2464 Date Delivered: 12/01/2011. Date Removed from Service: October 2022 Acquisition Cost: $52,160.00 Current Value: $800.00 General Condition: The age and wear on the cylinder head -intake is mating surface causing it to leak coolant and burning 2 to 3 quarts of oil a day. The excessive frame and body rot including a 12 inch by 18-inch hole in the driver's floorboard causing compromised integrity of the doghouse opening. It has many miles; the rear HVAC system is rotted beyond repair and the staff has been scrapping out this vehicle to fix other which was approved to do so by the state. (Pictures attached) All items will be scrapped and the funds if any will be placed in the Public Transit account to offset operating costs and/or will be used to purchase transit related capital. Thank you for processing this request. If you would like additional information, please call me at 309-345-3642. Sincerely, Kraig Boynton Transit Manager Cc: Steve Gugliotta, Director of Community Development Dedra Mannon, Operations Manager City Hall • 55 West Tompkins Street • Galesburg, IL 61401 0 309/343-4181 Back to Agenda Pictures of 466 i City Hall • 55 West Tompkins Street • Galesburg, IL 61401 • 309/343-4181 Back to Agenda -"I .... ..... .. •f ; .. ... .. .., . w1L ,- kr-...... . � fit..°^... _ . ,309-344-34170 City Hall • 55 West Tompkins Street • Galesburg, IL 61401 • 309/343-4181 Ask% Back to Agenda Bus 1108 Pictures 4 .a I City Hall • 55 West Tompkins Street • Galesburg, IL 61401 • 309/343-4181 Back to Agenda City Hall • 55 West Tompkins Street • Galesburg, IL 61401 • 309/343-4181 Back to Agenda City Hall • 55 West Tompkins Street • Galesburg, IL 61401 • 309/343-4181 Back to Agenda 4—ITIZ-' City Hall • 55 West Tompkins Street • Galesburg, IL 61401 • 309/343-4181 Back to Agenda Illinois Department of Transportation Office of Intermodal Project Implementation / Bureau of Transit 69 West Washington Street /Suite 2100 / Chicago, Illinois 60602 AGENCY INFORMATION Grant Recipient (legal name) Street Address: 55 W Tompkins Street City:Galesburg Zi Date Delivered: 8/21/2008 IDOT Grant Contract # 630-CVP Vehicle Funding: 100 % Federal Local VIN # 1 FD3E35L28DB237 Chassis Mfr. Eldorado Vehicle Type (Highlight One) Mini Van/Van/Raised Roof Van/Car Light Duty Paratransit Vehicle Medium Duty Paratransit Vehicle Super Medium Duty Paratransit VEHICLE STATUS City of Galesburg Phone No: 309-345-3642 E-mail is IL Contact: Kral Date taken out of service: 3/2023 State Grant: CAP-07-879-CVP % State % Mfr. :kboynton@ci.galesburg.il.us Boynton Fuel Type: Gas Diesel Fed. Grant: IL-18-0024 Acquisition Cost: $47,867 Model Year 2008 1 Disposal Criteria 120,000 miles or > 5yrs and in documented unsafe or poor operating condition 120,000 miles or > 7yrs and in documented unsafe or poor operating condition 150,000 miles or > 8yrs and in documented unsafe or poor operating condition 200,000 miles or > 9yrs and in documented unsafe or poor operating condition Reason for disposal (choose one) Past Useful Life Inoperable Unsafe Other: Current Value (attach documentation) $800.00 Source: Jays Auto Salvage Phone No:309-337-8953 Cost to Return to Service (attach documentation) $Unavailable Source: Phone No: Proposed use of proceeds from disposition/sale: Funds will be placed in the Public Transit account to offset operating costs and/or will be used to purchase transit related capital. AGENCY AUTHORIZATION and SUBMITTAL INFORMATION: Signature of Board Authorized Official note if changed from the contract Print Name: Print Title: Phone No.: _ E-mail: Mail to: Date: Jeff Waxman — Project Manager, CVP Questions: 312-793-5232 jeffrey.waxman(a)iIli nois.gov Illinois Department of Transportation 69 West Washington Street, Suite 2100 Chicaao. Illinois 60602 OIPI USE ONL Y Action Date Completed Initials • Project Manager Concurrence • Section Chief Concurrence • Lien Released on Original Title • Copy of Activity to Contract File • Activity Recorded in CVP Data Base Back to Agenda Illinois Department of Transportation Office of Intermodal Project Implementation 1 Bureau of Transit 69 West Washington Street /Suite 2100 / Chicago, Illinois 60602 • Copy of F-1 and Title Sent to Grantee 9/30/2021 Back to Agenda Illinois Department of Transportation Office of Intermodal Project Implementation / Bureau of Transit 69 West Washington Street /Suite 2100 / Chicago, Illinois 60602 AGENCY INFORMATION Grant Recipient (legal name) Street Address: 55 W Tompkins Street City:Galesburg Zi Date Delivered: 12/01/2011 IDOT Grant Contract # 1092-CVP Vehicle Funding: 100 % Federal Local VIN # 1 FDEE3FLOBDB30491 Chassis Mfr. Ford E350 Vehicle Type (Highlight One) Mini Van/Van/Raised Roof Van/Car Light Duty Paratransit Vehicle Medium Duty Paratransit Vehicle Super Medium Duty Paratransit VEHICLE STATUS City of Galesburg Phone No: 309-345-3642 E-mail is IL Contact: Kral Date taken out of service: 10/2022 State Grant: CAP-04-879-CVP % State % :kboynton@ci.galesburg.il.us Boynton Fuel Type: Gas Diesel Fed. Grant: IL-18-0027 Acquisition Cost: $52,160 Model Year 2011 Body Mfr. Light Duty Bus Mileage 191,347 Disposal Criteria 120,000 miles or > 5yrs and in documented unsafe or poor operating condition 120,000 miles or > 7yrs and in documented unsafe or poor operating condition 150,000 miles or > 8yrs and in documented unsafe or poor operating condition 200,000 miles or > 9yrs and in documented unsafe or poor operating condition Reason for disposal (choose one) Past Useful Life Inoperable Unsafe Other: Current Value (attach documentation) $800.00 Source: Jays Auto Salvage Phone No:309-337-8953 Cost to Return to Service (attach documentation) $Unavailable Source: Phone No: Proposed use of proceeds from disposition/sale: Funds will be placed in the Public Transit account to offset operating costs and/or will be used to purchase transit related capital. AGENCY AUTHORIZATION and SUBMITTAL INFORMATION: Signature of Board Authorized Official note if changed from the contract Print Name: Print Title: Phone No.: _ E-mail: Mail to: Date: Jeff Waxman — Project Manager, CVP Questions: 312-793-5232 jeffrey.waxman(a)iIli nois.gov Illinois Department of Transportation 69 West Washington Street, Suite 2100 Chicaao. Illinois 60602 OIPI USE ONL Y Action Date Completed Initials • Project Manager Concurrence • Section Chief Concurrence • Lien Released on Original Title • Copy of Activity to Contract File • Activity Recorded in CVP Data Base Back to Agenda Illinois Department of Transportation Office of Intermodal Project Implementation 1 Bureau of Transit 69 West Washington Street /Suite 2100 / Chicago, Illinois 60602 • Copy of F-1 and Title Sent to Grantee 9/30/2021 Back to Agenda 23-4070 COUNCIL LETTER CITY OF GALESBURG AUGUST 7, 2023 AGENDA ITEM: Approve submittal of a one-time grant application to Western Illinois Area Agency on Aging for Title III funding for the use in FY 2023. SUMMARY RECOMMENDATION: The Interim City Manager, Director of Community Development and Transit Manager recommend approval of this one-time grant application. BACKGROUND: Western Illinois Area Agency on Aging (WIAAA) Board of Directors approved use of Title III carryover funding for use in FY 2023 for Title III-B transportation. This one-time only grant is to be used for the purchase of needed equipment, maintenance and/or repairs on transportation vehicles. The funds awarded under this application must be obligated no later than September 30, 2023. The City of Galesburg has been approved for up to $6,497. The City of Galesburg does have to provide a local match of $1,147 for this one-time grant. BUDGET IMPACT: Award of this grant will offset local match required in Fund 30 to cover annual expenses. SUPPORTING DOCUMENTS: 1. Budget for FY 2023 —Title III-B Transportation One -Time Grant Prepared by EWH Page 1 of 1 Fiscal Year 2023 - Title III-B Transportation One -Time Budget Back to Agenda Provider: City of Galesburg Public Transportation Date: Tuesday, August 1, 2023 Expenditures Amount Personnel 1. Personnel Total $ - 2. Fringe Benefits $ - 3. Travel $ - Equipment & Supplies Front and Rear Break Pads $ 1,513 Front and Rear Brake Rotors $ 2,339 Front and Rear Brake Caliper - Left $ 1,202 Front and Rear Brake Caliper - Right $ 1,202 Engine Oil Filter $ 225 Engine Air Filter $ 672 Core Deposits $ 319 Fuel $ 172 4. Equipment & Supplies Total $ 7,644 Contractual: (please itemize) 5. Contractual Total $ - Other: (please itemize) $ - 6. Other Total $ - 7. Total Expenditures (including Match) $ 7,644 Page 1 of 2 Back to Agenda Fiscal Year 2023 - Title III-B Transportation One -Time Budget Provider: City of Galesburg Public Transportation Date: Tuesday, August 1, 2023 Revenues Amount In -Kind Match (please itemize): 8. In -kind Match Total $ - Cash Match (please itemize) Match Made out of City of Galesburg Funds $ 1,147 9. Cash Match Total $ 1,147 Project Income (please itemize) 10. Project Income Total $ - 11. Total Title III Funds $ 6,497 12. Total Revenues $ 7,644 13. Revenues Less Expenditures (MUST equal zero) I $ 0 Calculation of MINIMUM match required 14. Title III Funds (Line 11) divided by 0.85 $ 7,644 15. Title III Funds (Line 11) $ 6,497 16. MINIMUM amount of Local Match required (Line 14 less Line 15) $ 1,147 17. Total match (add Lines 8 & 9) $ 1,147 Please note that the total of your In -Kind Match and Cash Match shown on Lines 8 & 9 must meet or exceed the minimum calculated on Line 16 *** Local Match Test *** 18. Net Match (Line 16 less Line 17). MUST Be equal to or less than zero. $ - Page 2 of 2 Back to Agenda 23-6005 CITY DF rz.L URG 'I TO: City Council FROM: Mayor Peter Schwartzman DATE: August 7, 2023 SUBJECT: Commission Appointment COMMISSION Community Relations Commission Dakota M. Taylor CITY CLERK'S OFFICE Operating Under Council — Manager Government Since 1957 TERM EXPIRES February 2026 Back to Agenda Ga esb rg Kelli Bennewitz <kbennewi@ci.galesburg.il.us> City Boards and Commissions 1 message noreply@revize.com <noreply@revize.com> Wed, Jul 12, 2023 at 3:29 PM Reply -To: dakotaylor5163@gmail.com To: kbennewi@ci.galesburg.il.us Cc: ewelch@ci.galesburg.il.us Date = 2023-07-12 First -Name = Dakota Middle = M Last -Name = Taylor Address = City -State -Zip- ode = alesburg Phone-1 =- Phone-2 = Email = Board-- ommission = ommunity Relations Commission Board --Commission[] = Tree Commission Board --Commission[] = Youth Commission Reasons -for -interest = I want to be involved with my local community and do more to help people with my time. I hope to someday run for office and be able to help people on a much larger scale but I need to start local so I can learn to contribute in small ways first and gain the experience necessary to understand larger issues. Years -as -Resident = 11 Employer -Name = Dominos Pizza Employer -Address = 719 N Henderson St, Galesburg IL How -Long -Employed = 2 months Education = High School Diploma Hobbies = Lifting, Gaming, Dungeons and Dragons, Magic the Gathering, reading both educational and fantasy books, listening to documentaries and podcasts. Interests = Geopolitics, history, economics, social causes, environmental education, renewable energy Additional -Information = I have a strong drive to help my community and country. I want to get out into the world and change it for the better and I need to start somewhere. Qualifications = I have worked customer service positions since 2011, from fast food, to waiting/bartending, and banking. know everybody and their mother in Galesburg and the surrounding areas due to this and moving a lot in the local area growing up. My people skills and willingness to listen, compromise, and communicate are my most valuable asset. I am always willing to learn and grow to continue giving back to and inspiring those around me. Ethnic -Origin[] = White, not of Hispanic origin Gender[] = Male Birthdate = Client IP = 7 .5 . .5 Back to Agenda 2022 Year Ended December 31, 2022 Back to Agenda Annual Comprehensive Financial Report of the City of Galesburg, Illinois For the Fiscal Year Ended December 31, 2022 Prepared by: Finance Department Back to Agenda City of Galesburg, Illinois Table of Contents December 31, 2022 Introductory Section Page Transmittal Letter i Certificate of Achievement for Excellence in Financial Reporting xii Organization Chart xiii Elected and Appointed City Officials AV Financial Section Independent Auditors' Report 1 Required Supplementary Information Management's Discussion and Analysis (Unaudited) 4 Basic Financial Statements Government -wide Financial Statements: Statement of Net Position 16 Statement of Activities 18 Fund Financial Statements Balance Sheet - Governmental Funds 20 Reconciliation of Governmental Funds Balance Sheet to Statement of Net Position 21 Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds 22 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities 23 Statement of Net Position - Proprietary Funds 24 Statement of Revenues, Expenses, and Changes in Fund Net Position - Proprietary Funds 26 Statement of Cash Flows - Propriety Funds 27 Statement of Fiduciary Net Position - Fiduciary Funds 29 Statement of Changes in Fiduciary Net Position - Fiduciary Funds 30 Index to Notes to Financial Statements 31 Notes to Basic Financial Statements 32 Back to Agenda City of Galesburg, Illinois Table of Contents December 31, 2022 Page Required Supplementary Information Historical Pension and Other Postemployment Benefit Information: Illinois Municipal Retirement Fund: Schedule of Changes in the City's Net Pension Liability and Related Ratios 89 Schedule of Employer Contributions 93 Illinois Municipal Retirement Fund - Town of the City of Galesburg: Schedule of Changes in the City's Net Pension Liability and Related Ratios 95 Schedule of Employer Contributions 97 Police Pension Plan: Schedule of Changes in the City's Net Pension Liability and Related Ratios 98 Schedule of Employer Contributions 100 Schedule of Investment Returns 101 Firefighters' Pension Plan: Schedule of Changes in the City's Net Pension Liability and Related Ratios 102 Schedule of Employer Contributions 104 Schedule of Investment Returns 105 Other Postemployment Benefit Plan: Schedule of Changes in the City's Net OPEB Liability and Related Ratios 106 Schedule of Employer Contributions 108 Schedule of Investment Returns 109 General Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual 110 Special Revenue Funds Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - Economic Development Fund - Major Special Revenue Fund 111 Notes to Required Supplementary Information Supplementary Information Major Capital Projects Fund 112 Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - Capital Planning Fund 113 Nonmajor Governmental Funds: Combining Balance Sheet 114 Combining Statement of Revenues, Expenditures and Changes in Fund Balances 118 Back to Agenda City of Galesburg, Illinois Table of Contents December 31, 2022 Page Special Revenue Funds Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual: City Gas Tax Fund 122 Motor Fuel Tax Fund 123 Federal Special Enforcement Fund 124 State Special Enforcement Fund 125 Stormwater Utility Fund 126 Foreign Fire Fund 127 Airport Fund 128 Property Redevelopment Fund 129 Public Transportation Fund 130 Public Transportation Projects Fund 131 911 Communication Fund 132 Town of the City of Galesburg Fund 133 Grants Fund 134 Parks and Recreation Fund 135 Debt Service Funds Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual: 2011 C Business Park Fund 136 2013A GO Bonds Business District Fund 137 2016 GO Bond Debt Service Fund 138 Capital Projects Funds Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual: 2013A Business District Fund 139 Utility Tax Capital Projects Fund 140 TIF 3 Regency Capital Project Fund 141 Building Repair and Maintenance Fund 142 TIF Downtown Fund 143 TIF East Main Fund 144 Computer Replacement Fund 145 Vehicle Replacement Fund 146 Players Fields Fund 147 TIF IV Fund 148 TIF V Fund 149 Permanent Funds Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual: Linwood Cemetery Fund 150 East Linwood Cemetery Fund 151 Back to Agenda City of Galesburg, Illinois Table of Contents December 31, 2022 Page Component Unit Statement of Net Position and Governmental Funds Combining Balance Sheet 152 Statement of Activities and Governmental Fund Combining Statement of Revenues, Expenditures and Changes in Fund Balances 153 Statistical Section (Unaudited) Contents 154 Comments Relative to Statistical Section 155 Financial Trend6 Net Position by Component - Last Ten Fiscal Years 156 Changes in Net Position - Last Ten Fiscal Years 158 Fund Balances, Governmental Funds - Last Ten Fiscal Years 162 Changes in Fund Balances, Governmental Funds - Last Ten Fiscal Years 164 Revenue Capacity Direct and Overlapping Property Tax Rates - Last Ten Tax Years 166 Assessed Value and Actual Value of Taxable Property - Last Ten Tax Years 168 Principal Property Taxpayers - Current Year and Ten Years Ago 170 Property Tax Levies and Collections - Last Ten Tax Years 171 Taxable Sales by Category - Last Ten Tax Years 172 Direct and Overlapping Sales Tax Rates - Last Ten Tax Years 174 Debt Capacity Ratio of Net General Bonded Debt Outstanding by Type - Last Ten Fiscal Years 175 Direct and Overlapping Governmental Activities Debt 177 Demographic and Economic Information Demographic and Economic Statistics - Last Ten Fiscal Years 178 Principal Employers - Current Year and Ten Years Ago 179 Full-time Equivalent City Government Employees by Functions/Programs - Last Ten Fiscal Years 180 Operating Information Operating Indicators by Function - Last Ten Fiscal Years 182 Capital Asset Statistics by Function - Last Ten Fiscal Years 184 Back to Agenda CITY OF GALESBURG .July 7, 2023 To the Honorable Mayor, Members of the City Council, and Citizens of the City of Galesburg State law requires that every general-purpose local government publish within six months of the close of each fiscal year a complete set of audited financial statements. This report is published to fulfill that requirement for the fiscal year ended December 31 , 2022. Management assumes full responsibility for the completeness and reliability of the information contained in this report, based upon, a comprehensive framework of internal control that it has established for this purpose. Because the cost of internal control should not exceed anticipated benefits, the objective is to provide reasonable, rather than absolute, assurance that the financial statements are free of any material misstatements. Baker Tilly has issued an unmodified ("clean") opinion on the City of Galesburg's financial statements for the year ended December 31, 2022. The independent auditors' report is located at the front of the financial section of this report. Management's discussion and analysis (MD&A) immediately follows the independent auditors' report and provides a narrative introduction, overview, and analysis of the basic financial statements. MD&A complements this letter of transmittal and should be read in conjunction with it. Profile of the Government The city of Galesburg, incorporated on February 14, 1857, is located on Interstate 74 in northwest Illinois. Galesburg is located approximately 50 miles east of the Mississippi River. Galesburg is central 45 miles from both Peoria and the Quad Cities on 1-74, and a three-hour train ride from downtown Chicago via Amtrak. This central location allows residents to be able to access a variety of different cities with ease. It currently occupies approximately 1 7.75 square miles and, based on the 2022 U.S. Census Bureau estimate, serves a population of 29,712. The City of Galesburg (City) is empowered to levy a property tax on real property located within its boundaries. It also is empowered by state statute to extend its corporate limits by annexation, which it has done from time to time. The City is a home rule municipality and has operated under the Council -Manager form of government since 1957. Policy -making and legislative authority are vested in a governing council (Council) consisting of seven council members and a mayor. The Council appoints the government's city manager, who in turn appoints the heads of the various departments. The council members are elected, for four-year terms, from defined citywards. Residents of each ward vote for their ward's council member only. All city residents elect the mayor for a four-year term. The City of Galesburg provides a full range of services, including police and fire protection, water service, refuse collection, recycling collection, landscape waste collection, parks, campground, municipal airport, municipal golf course, municipal indoor swimming pool, water park, recreational programs, public library, cemeteries, and the care of streets and sidewalks. The City of Galesburg also is financially accountable for a legally separated public library and the Town of the City of Galesburg, both of which are reported separately within the City of Galesburg's City Hall 55 W. Tompkins Street Galesburg, IL 61401 309-343-4181 www.ci.galesburg.il.us Back to Agenda financial statements. Additional information on these legally separate entities can be found in the notes to the financial statements. The Council is required to adopt a final budget before the beginning of the fiscal year to which it applies. This annual budget serves as the foundation for the City of Galesburg's financial planning and control. The budget is prepared by fund, function (e.g., public safety) and department (e.g., police). Department heads may transfer resources within a division as they see fit. Transfer between departments, however, need special approval from the City Council. Local economy Galesburg is a strategic location for distribution operations, trans -loading, rail equipment manufacturing, assembly and repair operations, and value-added agribusiness. Due to its advantageous location, three industrial parks were created in the mid to late 1990's. In 2003, the City Council acquired additional land, 350 acres, which is adjacent to Interstate 74 to help more companies serve the consumers in or around the Galesburg market. Central location and major transportation assets are among the greatest assets the Galesburg area has to offer. Galesburg's transportation industry has been a central component of its revitalization efforts. Burlington Northern Santa Fe (BNSF) Railway Company employs over 1 ,000 workers in the Galesburg Classification yard. BNSF operates various main lines that converge on Galesburg. Numerous trains travel through Galesburg before being re-routed to their destination. There are various industrial facilities in the city that provide multiple benefits to the local economy. Examples include United Facilities, a large food warehousing and distribution facility; Midstate Manufacturing offering metal fabrication; and Blick Art Materials, an art supply mail order and distribution facility along with having store fronts in many cities. Other manufacturing companies include ILPEA which manufactures such things as plastic gaskets, and Pegasus Manufacturing which manufacturers complex machined parts and assemblies for various industries. In 2018, Jupiter Machine Tool, Inc. opened a facility in the community. The company specializes in manufacturing equipment that other manufacturing companies buy and then use for their operations. Also, in 2018, Midstate Manufacturing purchased two existing buildings on McClure Street and Monmouth Boulevard for expansion purposes. In 2019, Phoenix Investors purchased the former Maytag facility and commenced a complete renovation of the existing building. In 2020, Innovative Production USA announced the opening of their manufacturing company in Galesburg. The company focus is on converting sustainably grown agricultural inputs into high - quality plant -based food ingredients. Sitka Salmon Shares, a subscription -based seller of fish, is a small business that Galesburg continues to grow due to Sitka acquiring another business located in Alaska. In 2015, the company purchased Big Blue Fisheries, a fish processing facility in Sitka, Alaska, which assists Sitka by creating a more integrated supply chain. In 2016, Sitka Salmon Shares expanded into a larger warehouse section to increase its freezer capacity to allow member growth. The city continues to see growth in the retail sector. The community has seen the renovation and construction of a variety of retail establishments such as the Casey's General Store which opened on Seminary Street in the summer of 2015. Also, in 2015, a car wash was built on Carl Sandburg Drive. Midwest Uniform moved its location up Seminary Street. In 2016, a renovation of an existing building was completed to house Slumberland Furniture. Also, a newly constructed Hy- Vee gas station and convenience store was located on North Henderson Street. In 2017, the Yemm Chevrolet dealership completed the construction of a second building to provide additional City Hall 55 W. Tompkins Street Galesburg, IL 61401 309-343-4181 www.ci.galesburg.il.us ii Back to Agenda showroom space for its vehicles. Also, in 2017, Scott Equipment which sales power equipment and tools and provides repair services opened its doors on North Linwood Road. In 2019, a Verizon store opened on North Henderson Street. In 2020, Nature's Treatment refurbished a building and opened its cannabis dispensary business. In 2021, Desert Down Ranch Wear opened to provide another women's boutique. Various establishments opened their doors in 2021. Desert Down Ranch Wear opened to provide another women's boutique that brings the latest in stylish western fashion, leather accessories and turquoise jewelry. Also opening in late 2021 , is the Sprinkle and Spon Allery-Conscious Treats on Seminary Street which features plant based, allergy -friendly desserts. Reserve Artisan Ales and The Vault opened its facility and includes a pour -your -own style brewery featuring craft beer and a covered patio. The Vault will be a modern industrial event space within the Reserve Artisan Ales. The 18,000 square foot brick building was home to many businesses including car dealerships. Seminary Square, a 140-acre regional shopping center, is anchored by Wal-Mart Supercenter and Menard's. The shopping center also includes retail and a few restaurants. In 2012, the Toyota dealership constructed a building in the highly traffic area of Seminary Square. After the Toyota dealership made the move, the locally owned Nissan dealership relocated to the former Toyota dealership on North Henderson Street. After the move, the Nissan dealership building went through a new fa4ade, a remodeling of the interior of the building. The former Walmart building was renovated and is now called the Galesburg Crossings. Six retail stores are located in the strip mall style building and includes PetSmart, Harbor Freight Tools, Marshall's, Dollar Tree, and Five Below. The City of Galesburg and the Knox County Area Partnership for Economic Development were key partners and were instrumental in bringing these national companies to the community, generating jobs and tax revenues. In 2015, a Holiday Inn Express & Suites opened on East Main Street. The prior Holiday Inn on Washington Street was renovated and converted into a Baymont Inn & Suites. Some other commercial and retail expansion include an Aldi grocery store which constructed a site in the Gale Village development on North Seminary Street and opened in 2013. In 2019, Aldi's added an additional 1 ,200 square feet in order to provide additional products for its customers. In regards to restaurants, in 2015, the construction of a Happy Joe's restaurant was completed on North Henderson Street. In 2016, the city welcomed an additional restaurant, Taco John's on North Henderson Street. Also, in 2016, Arby's restaurant demolished its old building and constructed a new restaurant at the same location on North Henderson Street. Finally, in 2016, Pizza Ranch opened its doors next to the Aldi's grocery store on North Seminary Street. In 2017, two downtown restaurants opened, the Masa Sushi and Hibachi Steakhouse, which offers a variety of sushi entrees and traditional hibachi dinners and the Koreana Restaurant which features South Korean cuisine. Also, in 2017, Starbucks opened on North Henderson Street. In late 2017, Burger King opened its new restaurant on Seminary Street next to Casey's General Store. In 2018, more restaurants opened. These restaurants include 156 East on Main Street, Craft Butcher and Deli on Seminary Street and Carriage House Bakery, Coffee and Ice Cream Shop also on Seminary Street. In 2019 Culver's Restaurant opened on North Henderson Street. Also, in 2019, McAlister's Deli opened on Gale Village Drive, Jimmy's Pizza in the downtown area, and Judy's Family Cafe on North Broad Street. In 2020, more restaurants opened in the city which includes La Cantinita and Lenny's Grill & Subs. In 2022, the Reserve Artisan Ales opened in the fully -rehabbed structure at 185 South Kellogg Street. Galesburg has attracted employers due to the city's low costs, market access and transportation assets. Retail developments in the downtown area include Jimmy John's and Iron Spike Brewery. In 2017, a new shoe store, 6140Run! also located in the community. Through programs such as City Hall 55 W. Tompkins Street Galesburg, IL 61401 309-343-4181 www.ci.galesburg.il.us iii Back to Agenda the City's Revolving Loan Program, funds are made available for new entrepreneurs and small business start-ups. Business start-ups occurred along Seminary Street and Main Street. Small business start-ups such as Denim and Pearls has impacted the city's economy in a positive way. In 2017, Discovery Depot, a children's museum, announced the expansion of exhibits to the second floor of their existing building which allows the museum to attract more visitors. The expansion was possible due to the museum's capital campaign. The City of Galesburg also provided TIF funding to the museum for the various projects. The facade improvements approved along Main Street have impacted the local economy by creating a vibrant and thriving downtown area. In 2015, Council approved a facade grant for 250 E Main Street. The scope of work involved window replacement on the north and east sides of the first floor and installation of new vestibules on the north and east sides. In 2016, a former bank building was renovated to house a 24-hour, 10,000 square foot, Knox County YMCA location to provide its members with two locations in the community. In 2017, the City Council approved a TIF and facade agreement for the Cornucopia, an artisan and specialty grocery store which is located on South Seminary Street. In 2018, the City Council approved a facade agreement for Craft restaurant located at 41 South Seminary Street. In 2020, the City Council approved the facade assistance for 169 North Broad Street for the Safe Harbor Family Crisis Center Purple Hanger Resale Shoppe. Also, in 2020, a facade grant was provided to Willis Lofts on North Seminary Street to assist in the restoration of the exterior of the building. In 2022, facade agreements were made to Iron Spike Brewing Company located at 150 East Simmons Street and The Bar 65 located at 65 South Cherry Street. In 2017, the City was awarded a $378,000 grant through the Illinois Housing Development Authority's (IHDA) single-family rehabilitation grant program to make repairs on low-income houses over the next two year. The grant allowed the City to present forgivable loans to homeowners, depending on the cost of the work required in the homes. The homes selected for the program were required to be existing residential properties privately owned and used as the owner's primary residence. The City committed $20,000 in matching funds for the grant. In 2020, grant dollars in the amount of $250,000 was provided to businesses due to the interruption of services due to the COVID 19 pandemic. While not required for the grant, the City Council approved matching the grant dollars with City funds for the program. The medical sector has also seen growth. The Veterans Affairs (VA) Clinic constructed a facility which opened in 2013. In 2014, another medical clinic opened its doors, the Cancer Care Clinic, which constructed its facility near the VA outpatient clinic. In 2018, a dialysis center, the Fresenius Kidney Care, was constructed on Seminary Street. In 2015, OSF St. Mary Hospital unveiled an intensive cardiac care unit of the hospital which allowed the hospital to expand technological features. In 2015, the OSF hospital also completed the mammography unit, chapel and admitting area and began renovation of its laboratory. In 2016, the OSF's Galesburg Health Clinic revealed the newly remodeled clinic, which included 40 new exam rooms and a new lobby. In 2017, the main lobby of the OSF St. Mary Medical Center renovation was completed and created a more efficient flow for patients and visitors while creating a more open and healing environment. In 2017, the OSF group began working on the expansion and renovation of the surgery, laboratory department and center for outpatient services. Also, in 2017, OSF Life Flight began a daily relocation of a Peoria -based helicopter to the OSF St. Mary Medical Center in Galesburg. The repositioning allows OSF HealthCare to provide a more -timely response for helicopter transfers to patients from the west -central region area which includes Galesburg, Monmouth, Kewanee, and the Quad -Cities. In 2020, OSF expansion projects included a new family birthing center and expansion and renovation of the surgical services floor, center for outpatient services, and laboratory. During 2020, OSF started providing inpatient dialysis and also an extensive brick replacement project. In 2022, the OSF Healthcare's new Prompt -Care clinic opened at the former Cottage Hospital's emergency department at 695 North Kellogg Street. Also in 2022, Solvera City Hall 55 W. Tompkins Street Galesburg, IL 61401 309-343-4181 www.ci.galesburg.il.us iv Back to Agenda Health clinic opened at 256 South Soangetaha Road with services including primary care, urology, lab work, specialty referrals, physical therapy, and women's birth control. Local government has also added to the local economy through construction projects. In 2015, the Galesburg transit buses and handivans relocated to a new City transit facility on Monmouth Boulevard. The 20,000 square foot facility was constructed with federal and state grant funds for a total of approximately $4.2 million. Also, in 2015, an open house was held at the renovated Amtrak train station. Amtrak improvements included a windowed extension to the depot looking out on the railroad tracks and the addition of a ticket booth for Burlington Trailways buses. Finally, in 2015, a parking lot renovation, located at Seminary Street and Mulberry Street, with a cost of approximately $770,000, was completed. The project added parking spots, widening of the entrance, landscaping, and decorative lighting. In 2017, the City completed the renovation of the Public Safety Building. In 2017, the Knox County Courthouse completed the final major phase of its exterior renovation projects which included the reconstruction of the east entrance. The newly renovated Park Plaza opened in September 2020. Both Park Plaza and Parking Lot E underwent renovations to the existing spaces that had become deteriorated. The Park Plaza project provides the availability of a downtown area space for community events. In 2022, the Galesburg Public Library held a groundbreaking ceremony at the new building construction site on the corner of West Main and South Academy streets. The library received $1 5.3 million from the Illinois State Library through the Public Library Construction Act Grant. The grant covers 75% of qualifying construction expenses, and the library is responsible for raising the remaining funds. Various educational sites have already or will be changing. In 2012, one of the five elementary schools, Steele School, received renovations which included remodeling of classrooms, a new gymnasium/multi-purpose space and a new administrative area. In 2014, the Galesburg High School officially opened its new athletic stadium. The multi -million dollar project includes a football complex, a multi -purpose building, attached two-story field house and a 2,840-seat stadium. Additionally, two additional basketball courts, tennis courts, soccer field and improvements to the varsity baseball and wrestling areas were completed. In 2015, the Galesburg High School renovated the front entry way of its main building. In 2016, the Galesburg CUSD 205 opened the doors of a new elementary school. In 2015, Knox College received a $5 million donation to support the construction of the new Whitcomb Art Building; the art building was dedicated and opened in 2016. In 2018, the Galesburg school board approved a multi -million dollar facilities plan of renovating some existing buildings and allowing some other buildings to be decommissioned. The addition and renovation projects took place at Lombard Middle School, King Elementary School, Steele Elementary School, and the Galesburg High School. Lombard Middle School now houses all fifth and sixth graders in the district. In 2022, the high school campus transitioned into a junior and senior high school and is now a seven through twelve grade attendance center. In 2022, the high school portion of the facility erected a new band room and fourteen additional classrooms. In 2021, the school district board of education approved a contract to purchase a building near the high school for $1.3 million. One of the uses that the district will utilize the building is for its pre-school program. In 2022, the Carl Sandburg College began making plans on a new multi -million dollar Science and Technology Center that will be located on the main campus. The new, state of the art facility is estimated to be completed in the summer of 2024. City Hall 55 W. Tompkins Street Galesburg, IL 61401 309-343-4181 www.ci.galesburg.il.us v Back to Agenda Residential and commercial programs and construction has also occurred in the city. In 2012, a 60 unit apartment complex was constructed to fill a void in the student housing market for Carl Sandburg College. In 2016, a subdivision project, Lincoln Park Estates, began to construct town homes and single-family dwelling houses. The first units were ready for families in 2017. In 2017, the City Council approved the development agreement with MLKKM Properties, LLC on the development of approximately six acres of commercial property north of Gale Village. It is anticipated that after the commercial property is developed, the next step of the plan would be to develop residential property in the area. In 2021 , i3 Broadband announced that the company will be expanding its fiber optic high-speed internet service to the entire city of Galesburg. The company announced it would invest millions of dollars to provide broadband service to Galesburg. Construction will begin and the company will acquire a retail location for service and billing needs which will bring new jobs to the community. The delivery of the broadband service to the city started to occur in 2022. The City has completed the construction of three grade separations, with a combined total value of $33.5 million. In 2012, the first bridge, the West Main Street overpass, or the Moffitt bridge, was completed. In 2014, the North Seminary Street bridge, the Bickerdyke Bridge, was completed and allows better access and removes the delay of railroad traffic to the medical facilities when traveling from the south to north end of the community. The final bridge completion on East Main Street was completed in the summer of 2018. Given the difficulty and timeliness needed to complete the East Main Street underpass bridge, this project was intentionally left as the last one to be completed. The grade separations improve emergency response times and traffic. The most recent per capita income is reported at approximately $47,985. In 2013, the unemployment rate was 8.9% and in 2022 the rate decreased to 5.2%. The decreased unemployment rate could be attributed to an increase in labor force participation. The unemployment decreased from 6.6% in 2021 to 5.2% in 2022 which could be the result of businesses continuing to increase business activity to pre -pandemic capacity. With the current information available, in ten years, school enrollment decreased by 760 students, bringing the student body total to 3,902 students in 2022. The decrease could be attributed to the decrease in population during the same time period. Long-term financial planning As a strategic plan for future business growth, the City owns a logistics park consisting of approximately 350 acres. The location of the logistics park is exceptional as Interstate 74 is adjacent to the north of the park, the Burlington Northern Santa Fe Railway and Illinois Route 150 are adjacent to the south of the park, and Knox County Highway 10 is adjacent to the east of the park. All infrastructures are adjacent to the site. Additional infrastructure improvements have been implemented such as water line extension, sewer extension, broadband upgrades, and curb cuts. Also, as a result of the annexation of the logistics park properties, various properties became contiguous to the City limits. In 2019, the city -owned park was named a certified site in the BNSF Premier Parks, Sites and Transload program. At the time, the park joined only 17 other rail -served sites in the U.S. as part of BNSF's certification program, which means these parks will be marketed by BNSF. BNSF created the certification program to help identify and develop rail -oriented sites. Site certification is a process where a third party evaluates the shovel -readiness of development site. The designation is an important marketing item that communicates to prospective developers that the site has been vetted and that development on the site can proceed in an expedited manner. Businesses that locate on a certified site can expect development timelines to be shorter. City Hall 55 W. Tompkins Street Galesburg, IL 61401 309-343-4181 www.ci.galesburg.il.us vi Back to Agenda The City established the Planning Fund to plan and prepare for future capital improvements to City owned buildings. The Planning fund's purpose is to achieve high impact, quality of life or economic development pursuits that will further stabilize the City's revenue sources. The Planning Fund provides the City Council with opportunity and funds to direct Administration to pursue short-term and long-term projects that will enhance the community in a variety of ways. In June 2008, the City Council approved the ordinances adopting, designating, and approving the TIF IV Redevelopment Project Area and an ordinance adopting tax increment financing for same. The TIF IV encompasses some of the downtown area as well as the East Main Street corridor stretching to 1-74. The TIF IV district has a life of 23 years in accordance with state statute. The City has voluntarily agreed to refund increment to affected taxing bodies after 12 years for the portion of the district located east of Grand Avenue. The establishment of the TIF IV district plays a crucial role in providing redevelopment incentives for the affected areas. The City Council also approved the ordinances adopting, designating, and approving the TIF V Redevelopment Project Area and an ordinance adopting tax increment financing for same. The TIF V encompasses the area east of 1-74 and located along East Main Street. The TIF V district will has a life of 23 years in accordance with state statute. The establishment of the TIF V district plays a crucial role in providing redevelopment incentives for the affected area and to induce additional highway commercial development. The purpose of the TIF programs includes the following: 1) to stabilize property values in the proposed district, 2) to induce redevelopment of dilapidated, obsolescent or severely limited parcels, 3) to provide necessary public infrastructure and facilities to accommodate development, and 4) to increase the value of properties within the TIF through the above activities. In August 2009, the City successfully applied for a twenty-year, zero percent, $1 .1 million public water supply loan with one-half of the loan being funded under the American Recovery and Reinvestment Act of 2009 (ARRA) and with only one-half of the ARRA funds needing to be repaid. The work funded by the loan and stimulus funds included flood proofing existing structures at the City's water production facilities along the Mississippi River near Oquawka by raising structures, waterproofing, and adding flood doors and sheet piling to protect the facilities. In 2011, the construction of a water treatment plant in Oquawka, Illinois was completed. The estimated $1 8 million construction project was funded through two bond issuances; $10 million of general obligation bonds sold in December 2007 and $10 million of revenue bonds sold in November 2008 with both bond issues being refunded for savings purposes in 2015 and 2017, respectively. In order to pay the annual debt service payment for these two bond issuances, the Water Fund must have water rates established to cover the principal and interest costs, approximately $1.3 million, for each year. The facilities in Oquawka include filters, water contact storage tanks, well pumps, increased capacity of the chlorination system, and an overall increase in capacity to 12 million gallons per day of total production. The improvements provide finished water through the City's pipeline which greatly benefits the existing transmission pipeline and treatment process and allows the City to be a more regional provider of finished water. In 2013, the City Council approved the creation of a Business Development District (BDD). The BDD was created to assist with funding public infrastructure required for the Gale Village subdivision on North Seminary Street, near the U.S. 34 interchange. A BDD is a special taxing district, authorized to undertake certain public improvements to be financed through the issuance of notes or bonds that are, in turn, retired by the levy of a sales tax within the geographic boundaries of the district. In this case the proposed tax would be a one percent sales tax and a one percent hotel tax applied within the district. Prior to creation of the BDD, the cost to upgrade existing infrastructure and build new infrastructure sufficient to support new development created a financial burden that deterred growth in that area. The BDD will allow for public City Hall 55 W. Tompkins Street Galesburg, IL 61401 309-343-4181 www.ci.galesburg.il.us vii Back to Agenda improvements to take place and the area within the BDD will be more attractive for future development which would increase the city's tax base. In 2013, the City Council approved the establishment of the Galesburg Promise which is a program to provide scholarships for the Galesburg students to attend Carl Sandburg College. The purpose of the program is to keep young people in the community and increase the educational level of our workforce. A skilled workforce is essential to attract new business and provide workers for existing businesses to grow and expand. In addition, a significant number of students attending Community Unit School District 205 come from homes that have income levels at or below the poverty. Finally, the program serves as a motivator for youth to complete high school and be confident that they will have access to an opportunity at Carl Sandburg College. Funds for the program come from public and private sources with the City's portion coming from a portion of the generated hotel/motel tax. In 2016, the City Council improved an increase in the hotel/motel tax, effective January 1 , 2017, with the additional revenue going to the Galesburg Promise Program. An account is established at the Galesburg Community Foundation to receive, invest, and disburse the funds. A governing board of City, Carl Sandburg College and District 205 members oversee operations and report to the participating institutions. In 2014, a public -private partnership for economic development was created. The City Council approved the agreement to work with an executive director and board of directors for the entity with the aim of growing jobs and retaining business, locally. The partnership is a valuable resource for new and existing companies that are interested in pursuing business opportunities in the Galesburg area. In 2015, the City Council approved an electric and natural gas utility tax to fund capital improvements and infrastructure. The utility tax went into effect on January 1, 2016. A portion of the tax is used to fund general obligation bonds to pay for various capital improvement projects that will be completed throughout the community. In 2016, the City Council authorized the issuance of approximately $10 million in general obligation bonds to cover various capital and infrastructure projects completed within the city. A portion of the utility tax is utilized to fund the bonds for the capital projects. The debt was structured as a 20-year issuance with a final payoff in 2035. The City plans to abate property taxes on the debt. In 2016, the City was successful in applying for a $4 million forgivable loan from the IEPA to replace a portion of the privately -owned lead line water services. The replacement of the lead lines was completed by a high priority -based selection on various criteria and by application of property owners to participate in the replacement program. The replacement of privately -owned lead line services began in 2017 and will continue throughout the years. Phase I of the project replaced 499 lead service lines. In 2018, the City Council approved Phase II of the replacement of lead water service lines financed through a $2 million forgivable loan from the IEPA Public Water Supply Loan Program. The second group of addresses were selected with the same criteria as Phase I, prioritizing all homes that exceeded the EPA action level of 15 ppb when tested, low to moderate income homes in low to moderate income neighborhoods identified in the 2010 census. In 2019, the City Council approved Phase III of the replacement of lead water service lines financed through a $2 million forgivable loan. In 2020, the City Council approved Phase IV of the replacement of lead water service lines through the forgivable loan program in the amount of $2 million. In 2021, Phase V of the replacement of lead service water lines was completed. Through the five phases, in total, the City has replaced a total of 2,650 lead service lines. The final Phase VI will replace the remaining 400 lead water service lines that are remaining in the city. This project is anticipated to be completed in the summer of 2023. City Hall 55 W. Tompkins Street Galesburg, IL 61401 309-343-4181 www.ci.galesburg.il.us viii Back to Agenda In 2019, Public Act 101-0027 legalized the sale, possession and use of cannabis for recreational purposes by adults over age 21 starting January 1, 2020. It allows municipalities to adopt zoning rules for cannabis related businesses. In 2019, the City Council approved a 3% use tax that will be utilized to assist in providing services to the citizens of the community. This tax is collected by the Illinois Department of Revenue and remitted to the City. In order to promote tourism, in December 2019, the City Council approved an agreement with the Galesburg Tourism and Visitors Bureau. The group incorporated and undertook the necessary steps to receive grant funding from the state. The group has a nine -member board which includes the city manager and the mayor. In 2019, the City, in partnership with a solar development partner, built a 1 .375 Mega Watt solar farm at the water treatment facility located in Oquawka, Illinois. The array went online in March 2020. The solar development partner paid for the cost of the construction, as well as covers the cost of operation of the solar facility and sells the City power at a discounted rate. Under the Long -Term Renewable Resource Procurement Plan, the solar development partner receives renewable energy credits for the power produced from the site, which will offset a large portion of the construction and operation costs for the project. This project is expected to save the City approximately $1 .7 million over the life of the contract (twenty-five years) and $3.8 million if the City elects to renew the contract for an additional twenty-year term. In 2020, the Galesburg Transit Corporation was dissolved, and the assets were turned over to the City to allow the City to manage and operate the fixed route transit operation for the community. By combining the fixed route bus services with the handivan services, the City realizes increased responsiveness and accountability, better utilization of fleet resources and maintenance capacities and eliminated duplicate administrative services. In 2020, the City contracted the professional services of a firm to conduct a water rate study for the Water Department. The firm provided information on topics such as a review of the existing water rates and development of a recommended rate structure, development a long-term financial plan and reviewed the operating and maintenance costs which included a review of the administrative overhead. Also, in 2020, The City Council approved a land lease with the National Stearman Foundation to provide a permanent home for a facility for the National Stearman Fly -In at the Galesburg Municipal Airport. In 2021, the City completed the construction of the Street Division building which includes inside storage and an office area. The former Street division building was also renovated and houses the Traffic and Electrical operations. Also in 2021, the Street Division converted the remaining City -owned parking lot lights to LED. In 2022, the City Council approved a business incentive program. The intent of the program is to increase minority and/or women owned businesses. Focus of the program will be to increase the frequency of minority business startups, increase the number and success of minority owned businesses, increase business occupancy on the southside of the community, and encourage urban ag pilot programs. In 2022, the City Council approved the ordinance to increase the home rule sale tax rate from 1 to 1 .25%. The tax will become effective July 1 , 2023. Per the ordinance, the increase of the tax is for furtherance of economic development; to provide additional revenue for infrastructure improvements; and to provide a budget neutral method of funding projects. Energy aggregation was approved by the citizens of Galesburg with the election in November 2012. For historical purposes, in 2016, the City Council approved a 24-month agreement for municipal aggregation of 100 percent renewable electric supply in the amount of $0.05635/kwh. City Hall 55 W. Tompkins Street Galesburg, IL 61401 309-343-4181 www.ci.galesburg.il.us ix Back to Agenda In 2018, the City Council approved a 36-month agreement with a rate of $0.04921 /kwh with 100% renewable energy for year one and $0.04912 for years two and three. In 2021, a 36-month agreement was approved for 100% renewable energy at a rate of $.05499/kWh. Since 2010, the City has worked with a consultant to bid out City electricity in order to ensure the City is receiving competitive rates from reliable energy suppliers for its own municipal use. The prior two agreements expired on September 30, 2016 and September 30, 2018 for 100 percent renewable energy at the cost of $0.04389/kWh and $0.05366/kWh, respectively. The contract, approved in 2018, for 36-months was for renewable energy at the cost of $0.04486/kWh. In 2021, the City Council approved a 24-month agreement for standard energy at a rate of $.05478/kWh. Relevant financial policies The City's Investment Policy is presented and approved on an annual basis for City Council's review. The goal of the City management is to have 100% of its idle funds invested at all times in interest bearing accounts. This goal will ensure City management is using the available funds to their maximum. The Investment Policy states that all available funds are managed and invested with three primary objectives listed in priority order: safety, liquidity and return on investment. Investment opportunities are limited by the parameters found in Illinois Statutes 301LCS235. The prudent person standard is used in managing the City's overall portfolio. Each year the City's Financial Policies are reviewed and updated where necessary to consider changes in GAAP, Government Audit Standards, and the City's budget process. The financial policies include a definition of the financial reporting entity, measurement focus and basis of accounting, operating revenue policies, operating expense policies, balance sheet policies, budget policies, capital improvement policies, vehicle replacement plan policies, building repair and maintenance plan policies, computer replacement plan policies, debt policies, federal funding in relation to OMB Guidance, pension policies, risk management policies, economic development fund and GASB 34. The Council annually approves the financial policies to ensure funds are spent and managed in the most cost-effective manner based on the services provided while ensuring the financial records are maintained in accordance with GAAP, Government Auditing Standards and state and federal laws. During the annual budget process, the City staff will review and recommend modifying user fees, when needed, to recover the necessary costs associated with issuing and administering various services. Such fees include licenses, fines, permits and user fees. The recommended fee changes are provided to City Council for consideration. If approved by Council, the revenue changes are incorporated into the City's annual budget. Major Initiatives Galesburg is a great place to work, live and raise a family. The City of Galesburg is dedicated to constantly improving the delivery of its services thereby enhancing the quality of life for its residents and the operating environment for its businesses. Among the City's more significant accomplishments in 2022 were the following: The City Council approved the 2022 strategic plan and mission statement. The five strategic priorities include public safety, community and youth engagement, housing, economic growth and strength, and customer -focuses governance. Approved the last phase of replacing privately owned lead service lines. The scope of the approved sixth phase of the project will complete the remaining 400 lead water service lines. City Hall 55 W. Tompkins Street Galesburg, IL 61401 309-343-4181 x www.ci.galesburg.il.us Back to Agenda • Launched a citizen satisfaction survey gathering feedback on City programs, services, and quality of life in Galesburg. • Approved new business incentives to increase minority and/or women owned businesses. • The reconstruction of North Kellogg Street • Approved a resolution which expresses the City Council's intent to pledge one million dollars towards the construction and development of a site for the National Railroad Hall of Fame. • Provided a major project grant to FCA, LLC that provides custom industrial packing solutions and is proposing to use 1200 Monmouth Boulevard. • Approved a TIF redeveloper agreement with Galesburg Symphony Society/Knox Galesburg Symphony for the renovation of the underutilized building at 95 North Seminary Street. • Provided a housing repair assistance program to provide financial assistance in the form of a grant to low -to -moderate income owner occupied homes to bring homes into compliance with housing standards and adopted construction codes and ordinances. • Established an airport advisory commission to provide recommendations on capital projects, expansion, and rules and regulations for the City's municipal airport. • Utilized the American Rescue Plan Act (ARPA) funds to pay for public safety wages which will free up funds to be utilized for community programs and projects. • Construction of a new parking lot located on the northeast corner of Seminary Street and Mulberry Street in the downtown area. • Replacement of storm sewer existing underneath South Street between Monmouth Boulevard and Holton Street. Awards and Acknowledgements The Government Finance Officers Association of the United States and Canada (GFOA) awarded a Certificate of Achievement for Excellence in Financial Reporting to the City of Galesburg for its annual comprehensive financial report for the fiscal year ended December 31, 2022. This was the twenty-seventh consecutive fiscal year that the government has achieved this prestigious award. In order to be awarded a Certificate of Achievement, a government must publish an easily readable and efficiently organized annual comprehensive financial report. This report must satisfy both general accepted accounting principles and applicable legal requirements. A Certificate of Achievement is valid for a period of one year only. We believe that our current annual comprehensive financial report continues to meet the Certificate of Achievement Program's requirements and we are submitting it to the GFOA to determine its eligibility for another certificate. The preparation of this report would not have been possible without the efficient and dedicated service of the entire staff of the finance department and all other offices that provided assistance and support throughout the preparation of this report. We extend our appreciation to everyone who assisted in this effort. I would also like to thank the Mayor and the City Council for their unfailing support for maintaining the highest standards of professionalism in the management of the City of Galesburg's finances. Respectfully submitted, Gloria Osborn Director of Finance and Information Systems City Hall 55 W. Tompkins Street Galesburg, IL 61401 X1 309-343-4181 www.ci.galesburg.il.us Back to Agenda Government Finance Officers Association Certificate of Achievement for Excellence in Financial Reporting Presented to City of Galesburg Illinois For its Annual Comprehensive Financial Report For the Fiscal Year Ended December 31, 2021 Executive Director/CEO xli POLICE DEPARTMENT . Field Operations Patrol Special Operations Staff and Services 911 Information Systems Evidence Animal Control (Contracted) U NS OFBURG CITY CLERK MAYOR AND COUNCIL CITY MANAGER PUBLIC WORKS COMMUNITY 0 PARKS AND DEVELOPMENT RECREATION Streets Planning Parks Inspections Engineering (housing, nuisance, Recreation construction) F Water Transit Bunker Links Buildings & FGolf Garage Grounds Airport Residential Refuse Linwood & E. Linwood (Contracted) Cemeteries Economic Development Forestry (partnership w/ KCAP) Housing Grants (Contracted) FIRE FINANCE ADMINISTRATION DEPARTMENT Fire Suppression & Information Human Resources/ Rescue Systems Risk Management Fire Prevention Purchasing Benefits ■ Administration Emergency Management Accounting Communications (Knox County) , , Customer Service ` Legal Payroll Utility Billing Budgeting Back to Agenda City of Galesburg, Illinois Elected and Appointed City Officials Year Ended December 31, 2022 Elected Officials Peter Schwartzman Mayor Council Members Bradley Hix, First Ward Wayne Dennis, Second Ward Kevin Wallace, Third Ward Dwight White, Fourth Ward Jaclyn Smith -Esters, Fifth Ward Sarah Davis, Sixth Ward Larry Cox, Seventh Ward Kelli Bennewitz City Clerk Gloria Osborn City Treasurer Appointed Officials Gerald C. Smith, Sr. City Manager Department Directors Wayne Carl, Director of Public Works Gloria Osborn, Director of Finance and Information Systems Steve Gugliotta, Director of Community Development Elizabeth Varner, Director of Parks and Recreation Russ Idle, Police Chief Randy Hovind, Fire Chief X1V Back to Agenda @9 bakertitty Independent Auditors' Report To the Mayor and City Council of City of Galesburg Report on the Audit of the Financial Statements Opinions We have audited the accompanying financial statements of the governmental activities, the business -type activities, the discretely presented component unit, each major fund and the aggregate remaining fund information of the City of Galesburg (the City), as of and for the year ended December 31, 2022, and the related notes to the financial statements, which collectively comprise the City's basic financial statements as listed in the table of contents. In our opinion, based on our audit and the report of other auditors, the accompanying financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business -type activities, the discretely presented component unit, each major fund and the aggregate remaining fund information of the City as of December 31, 2022 and the respective changes in financial position and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America. We did not audit the financial statements of the Town of the City of Galesburg, which represents 2 percent, 6 percent, and 1 percent, respectively, of the assets/deferred outflows of resources, net position, and revenues of the governmental activities and 2 percent, 2 percent, and 4 percent, respectively, of the assets/deferred outflows of resources, fund balances/net position, and revenues/additions of the aggregate remaining fund information. We also did not audit the financial statements of the Galesburg Public Library Foundation, which represents 17 percent, 26 percent, and 9 percent, respectively, of the assets/deferred outflows of resources, net position, and revenues of the discretely presented component unit. Those statements were audited by other auditors, whose report has been furnished to us, and our opinions, insofar as it relates to the amounts included for the Town of the City of Galesburg and the Galesburg Public Library Foundation are based solely on the report of the other auditors. Basis for Opinions We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States (Government Auditing Standards). Our responsibilities under those standards are further described in the Auditors' Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. The financial statements of the Town of the City of Galesburg and the Galesburg Public Library Foundation were not audited in accordance with Government Auditing Standards. Emphasis of Matter As discussed in Note 1, the City adopted the provisions of GASB Statement No. 87, Leases, effective January 1, 2022. Our opinions are not modified with respect to this matter. Baker Tilly US, LLP, trading as Baker Tilly, is a member of the global network of Baker Tilly International Ltd., the members of which are separate and independent legal entities. © 2020-2022 Baker Tilly US, LLP 1 Back to Agenda Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America; and for the design, implementation and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the City's ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter. Auditors' Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditors' report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements. In performing an audit in accordance with GAAS and Government Auditing Standards, we: • Exercise professional judgment and maintain professional skepticism throughout the audit. • Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. • Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City's internal control. Accordingly, no such opinion is expressed. • Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements. • Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the City's ability to continue as a going concern for a reasonable period of time. We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings and certain internal control -related matters that we identified during the audit. 2 Back to Agenda Required Supplementary Information Accounting principles generally accepted in the United States of America require that the required supplementary information as listed in the table of contents be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Supplementary Information Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City's basic financial statements. The supplementary information as listed in the table of contents is presented for purposes of additional analysis and is not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the supplementary information is fairly stated in all material respects, in relation to the basic financial statements as a whole. Other Information Management is responsible for the other information. The other information comprises the introductory section and statistical section but does not include the basic financial statements and our auditors' report thereon. Our opinions on the basic financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon. In connection with our audit of the basic financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the basic financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated July 7, 2023 on our consideration of the City's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City's internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City's internal control over financial reporting and compliance. 67 f Oak Brook, Illinois July 7, 2023 3 Back to Agenda City of Galesburg Management's Discussion and Analysis December 31, 2022 (Unaudited) It is an honor to present to you the financial picture of the City of Galesburg, Illinois (the City). We offer readers of the financial statements this narrative overview and analysis of the financial activities of the City for the year ended December 31, 2022. We encourage readers to consider the information presented herein in conjunction with the transmittal letter found in the introductory section and the basic financial statements to enhance their understanding of the City's financial performance. Certain comparative information between the current year and the prior is required to be presented in the Management's Discussion and Analysis (the MD&A). Financial Highlights > The assets and deferred outflows of resources of the City exceeded its liabilities and deferred inflows of resources at the close of the most recent fiscal year by $67.3 million (net position). > In total, net position increased by $13.3 million. > As of the close of the current fiscal year, the City's governmental funds reported combined ending fund balances of $52.5 million, an increase of $5.7 million in comparison with the prior year. Approximately $10.0 million is available for spending at the government's discretion (unassigned fund balance). > General revenues accounted for $39.9 million in revenue or 70 percent of all governmental revenues. Program specific revenues in the form of charges for services and fees and grants accounted for $17.2 million or 30 percent of total governmental revenues of $57.1 million. > The City had $45.6 million in expenses related to government activities. However, only $17.2 million of these expenses were offset by program specific charges and grants. > At the end of the current fiscal year, unassigned fund balance for the General Fund was $11.2 million, or 39.8 percent of total General Fund expenditures. > The City's total long-term debt, excluding compensated absences, net pension liability, and net OPEB liability, decreased by $1.7 million during the current year to $20.8 million. Overview of the Financial Statements This discussion and analysis are intended to serve as an introduction to the City's basic financial statements. The basic financial statements are comprised of three components: > Government -wide financial statements, > Fund financial statements, and > Notes to basic financial statements. This report also contains other supplementary information in addition to the basic financial statements. Government -wide financial statements The government -wide financial statements are designed to provide readers with a broad overview of the City's finances, in a manner similar to a private -sector business, and are reported using the accrual basis of accounting and economic resources measurement focus. The statement of net position presents information on all of the City's assets, deferred outflows of resources, liabilities, and deferred inflows of resources, with the difference between the two reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the City is improving or deteriorating. The statement of activities presents information showing how the government's net position changed during the fiscal year being reported. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods. 4 Back to Agenda City of Galesburg Management's Discussion and Analysis December 31, 2022 (Unaudited) Both of the government -wide financial statements distinguish functions of the City that are principally supported by taxes and intergovernmental revenues (governmental activities) from other functions that are intended to recover all or a significant portion of their costs through user fees and charges (business -type activities). The governmental activities of the City include general government, economic development, public safety, public works, and culture, education, and recreation. The government -wide financial statements include the funds of the City (primary government) and an organization for which the City is accountable (Galesburg Public Library, a discretely presented component unit). Fund financial statements A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The City uses fund accounting to ensure and demonstrate compliance with finance -related legal requirements. All of the funds of the City can be divided into three categories: governmental funds, proprietary and fiduciary funds. Governmental funds Governmental funds are used to account for essentially the same functions reported as governmental activities in the government -wide financial statements and are reported using the modified accrual basis of accounting and current financial resources measurement focus. The governmental fund statements provide a detailed short-term view of the City's general government operations and the basic services it provides. However, unlike the government -wide financial statements, governmental fund financial statements focus on near -term inflows and outflows of spendable resources; as well as, on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a City's near -term financing requirements. Because the focus of governmental funds is narrower than that of the government -wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government -wide financial statements. By doing so, readers may better understand the long-term impact of the government's near -term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities. The City maintains 3 major individual governmental funds. Information is presented separately in the governmental fund balance sheet and in the governmental fund statement of revenues, expenditures and changes in fund balances for the General Fund, Economic Development Fund, and Capital Planning Fund, all of which are considered to be major funds. Data from the remaining governmental funds are combined into a single, aggregated presentation. Individual fund data for each of these non -major governmental funds is provided in the form of combining schedules elsewhere in this report. The City adopts an annual budget for each of the major funds listed above. A budgetary comparison statement has been provided for each major fund to demonstrate compliance with this budget. 5 Back to Agenda City of Galesburg Management's Discussion and Analysis December 31, 2022 (Unaudited) Proorietary funds The City maintains two different types of proprietary funds: enterprise and internal service. Enterprise funds are used to report the same functions presented as business type activities in the government —wide financial statements. The City utilizes enterprise funds to account for its water utility and refuse services. Internal service funds are an accounting device used to accumulate and allocate costs internally among the City's various functions. The City uses an internal service fund to account for liability insurance. Because this service predominantly benefits governmental rather than business -type functions, it has been included within governmental activities in the government -wide financial statements. Proprietary fund financial statements provide the same type of information as the government -wide financial statements, only in more detail. The proprietary fund financial statements provide separate information for the Water Fund and the Refuse Fund. Conversely, the internal service fund is combined into a single, aggregated presentation in the proprietary fund financial statements. Fiduciary funds Fiduciary funds are used to account for resources held for the benefit of parties outside the City. Fiduciary funds are not reflected in the government -wide financial statement because the resources of those funds are not available to support the City's own programs. The accounting used for fiduciary funds is much like that for the government -wide financial statements. Notes to basic financial statements The notes to the financial statements provide additional information that is essential to a full understanding of the data provided in the government -wide and fund financial statements. Other information In addition to the basic financial statements and accompanying notes, this report also presents certain required supplementary information concerning the City's pensions and other post -employment benefits. Supplementary schedules include combining and individual fund schedules of all non -major funds and Fiduciary Funds. 0 Back to Agenda City of Galesburg Management's Discussion and Analysis December 31, 2022 (Unaudited) Government -Wide Financial Analysis Table 1 Condensed Statements of Net Position in millions of dollars Governmental Activities Business -Type Activities Total 2022 2021 Change 2022 2021 Change 2022 2021 Change Assets Current and other assets $ 79.5 $ 65.6 21.2% $ 15.4 $ 13.9 10.8% $ 94.9 $ 79.5 19.4 Capital assets 81.8 79.7 2.6% 34.9 34.9 -% 116.7 114.6 1.8 Total assets 161.3 145.3 11.0% 50.3 48.8 3.1 % 211.6 194.1 9.0 Deferred outflows of resources Deferred outflows related to pensions and OPEB 30.1 27.6 Deferred charge on refunding - - Total deferred outflows of resources 30.1 27.6 Liabilities 9.1 % 0.5 0.7 (28.6)% 30.6 28.3 8.1 -% 0.7 0.8 (12.5)% 0.7 0.8 (12.5; 9.1 % 1.2 1.5 (20.0)% 31.3 29.1 7.6 Long-term liabilities 96.2 118.3 (18.7)% 13.5 14.8 (8.8)% 109.7 133.1 -17.6 Other liabilities 7.7 5.6 37.5% 2.9 3.0 -3.3% 10.6 8.6 23.3 Total liabilities 103.9 123.9 (16.1)% 16.4 17.8 (7.9)% 120.3 141.7 -15.1 Deferred inflows of resources Property taxes levied for future periods 9.1 Deferred inflows related to leases 0.5 Deferred inflows related to pensions 9.5 (4.2)% 9.5 -4. and OPEB 43.7 16.8 160.1 % 2.0 1.2 66.7% 45.7 18.0 153.S Total deferred inflows of resources 53.3 26.3 102.7% 2.0 1.2 66.7% 55.3 27.5 101.1 Net position Net investment in capital assets 74.3 71.6 3.8% 23.3 22.4 4.0% 97.6 94.0 3.8 Restricted 14.1 8.6 64.0% 1.1 - -% 15.2 8.6 76.7 Unrestricted (54.2) 57.5 (5.7)% 8.7 8.9 -2.2% 45.5 (48.6) (6.4; Total net position 34.2 22.7 50.7% 5 33.1 $ 31.3 5.8% $ 67.3 $ 54.0 24.6 7 Back to Agenda City of Galesburg Management's Discussion and Analysis December 31, 2022 (Unaudited) Normal Impacts There are six basic (normal) transactions that will affect the comparability of the Statement of Net Position summary presentation. Net results of activities — which will impact (increase/decrease) current assets and unrestricted net position. Borrowing for capital — which will increase current assets and long-term debt. Spending borrowed proceeds on new capital — which will: (a) reduce current assets and increase capital assets; and, (b) increase capital assets and long-term debt, which will not change the net investment in capital assets. Spending of non -borrowed current assets on new capital — which will: (a) reduce current assets and increase capital assets; and, (b) will reduce unrestricted net position and increase net investment in capital assets. Principal payment on debt — which will: (a) reduce current assets and reduce long-term debt; and, (b) reduce unrestricted net position and increase net investment in capital assets. Reduction of capital assets through depreciation — which will reduce capital assets and net investment in capital assets. Current Year Impacts As noted earlier, net position may serve over time as a useful indicator of a government's financial position. In the case of the City, total net position increased by $13.3 million from $54.0 million to $67.3 million. The City's total assets and deferred outflows equal $242.9 million. The City's total liabilities and deferred inflows equal $175.6 million. By far the largest portion of the City's net position is its investment in capital assets. This consists of land, buildings, machinery, equipment and infrastructure less depreciation and any related outstanding debt used to acquire these assets. The City uses these capital assets to provide services to the residents; consequently, these assets are not available for future spending. Although the City's investment in its capital assets is reported net of related debt, it should be noted the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities. A restricted portion of the City's net position represents resources that are subject to external restrictions on how they may be used. The governmental activities unrestricted balance had a deficit of $54.2 million in 2022 as a result of recording the net pension liabilities for Police and Firefighters' pension plans and the net OPEB liability. The unrestricted balance for business -type activities of $8.7 million may be used to meet the ongoing City obligations to their citizens and creditors. 0 Back to Agenda City of Galesburg Management's Discussion and Analysis December 31, 2022 (Unaudited) Table 2 Condensed Statements of Activities in millions of dollars Governmental Activities Business -Type Activities Total 2022 2021 Change 2022 2021 Change 2022 2021 Change Revenues Program revenues Charges for services $ 6.1 $ 6.2 -1.6% $ 10.1 $ 9.6 5.2% $ 16.2 $ 15.8 2.5% Operating grants and contributions 8.5 5.8 46.6% - - -% 8.5 5.8 46.6% Capital grants and contributions 2.6 0.8 225.0% - - -% 2.6 0.8 225.0% General revenues Property taxes 9.6 9.6 -% - - -% 9.6 9.6 -% Other taxes 28.7 25.8 11.2% - - -% 28.7 25.8 11.20/ Other general revenues 1.6 0.9 77.8% 0.1 - -% 1.7 0.9 88.9% Total revenues 57.1 49.1 16.3% 10.2 9.6 6.3% 67.3 58.7 14.7% Expenses General government 9.6 12.2 -21.3% - - -% 9.6 12.2 -21.3% Economic development 2.7 1.8 50.0% - - -% 2.7 1.8 50.0% Public safety 20.8 24.5 -15.1 % - - -% 20.8 24.5 -15.1 % Public works 8.0 6.5 23.1 % - - -% 8.0 6.5 23.1 % Culture, education, and recreation 4.2 3.9 7.7% - - -% 4.2 3.9 7.7% Interest and fiscal charges 0.3 0.3 -% - - -% 0.3 0.3 -% Water - - -% 5.6 5.4 3.7% 5.6 5.4 3.7% Refuse -% 2.8 2.8 -% 2.8 2.8 -0/ Total expenses 45.6 49.2 -7.3% 8.4 8.2 2.4% 54.0 57.4 -5.9% Change in net position 11.5 (0.1) -11,600% 1.8 1.4 28.6% 13.3 1.3 923.1 % Net position, beginning of year 22.7 22.8 -0.4% 31.3 29.9 4.7% 54.0 52.7 2.5% Net position end of year $ 34.2 $ 22.7 50.7% 33.1 $ 31.3 5.8% 67.3 $ 54.0 24.6% Table 2 highlights the City's revenues and expenses for the fiscal years ended December 31, 2022 and 2021. These two main components are subtracted to yield the change in net position. This table utilizes the full accrual method. 9 Back to Agenda City of Galesburg Management's Discussion and Analysis December 31, 2022 (Unaudited) Normal Impacts There are eight basic (normal) impacts that will affect the comparability of the revenues and expenses on the Statement of Activities summary presentation. Revenues Economic condition — which can reflect a declining, stable or growing economic environment, and has substantial impact on state sales, replacement and hotel/motel tax revenue; as well as, public spending habits for building permits, elective user fees, and volumes of consumption. Increase/decrease in City approved rates — while certain tax rates are set by statute, the City has significant authority to impose and periodically increase/decrease rates (water, home rule sales tax, etc.). Changing patterns in intergovernmental and grant revenue (both recurring and non -recurring) — certain recurring revenues (state shared revenues, etc.) may experience significant changes periodically while non -recurring grants are less predictable and often distorting in their impact on year to year comparisons. Market impacts on investment income — the City's investments may be affected by market conditions causing investment income to increase/decrease. Expenses Introduction of new programs — within the functional expense categories (general government, economic development, public safety, public works, and culture, education, and recreation), individual programs may be added or deleted to meet changing community needs. Change in authorized personnel — changes in service demand may cause the City to increase/decrease authorized staffing. Staffing costs (salary and related benefits) represent the largest operating cost of the City. Salary increases (annual adjustments and merit) — the ability to attract and retain human and intellectual resources requires the City to strive to approach a competitive salary range position in the marketplace. Inflation — while overall inflation appears to be reasonably modest, the City is a major consumer of certain commodities such as supplies, fuel, and parts. Some functions may experience unusual commodity specific increases. 10 Back to Agenda City of Galesburg Management's Discussion and Analysis December 31, 2022 (Unaudited) Current Year Impacts The Governmental Activities increased the City's net position by $11.5 million. Key elements contributing to this change are as follows: Governmental Activities �,m Operating grants and contributions 140, Capital grants and contributions 6% Prop Revenues Governmental Revenues by Source 3% Other general revenues 60°% Othertaxes Revenues are divided into two major components: program revenue and general revenue. Program revenue is defined as charges for sales and services, operating grants and contributions and capital grants and contributions. General revenue includes taxes, investment income and other unrestricted revenue sources. The City experienced an increase of 16.3 percent in revenue due to an increase in various state -shared tax revenues and operating grants and contributions from state and federal agencies. 11 Back to Agenda City of Galesburg Management's Discussion and Analysis December 31, 2022 (Unaudited) Governmental Expenses by Function 1% Interest and fiscal charges 9% Culture, education, and recreation General government 21% ' 18% Public works Economic development fi°I° �Pubfic�safetyy Expenses The City's overall expenses in the current fiscal year decreased, and resulted in a increase in net position to $34.2 million compared to $22.7 million in the prior fiscal year. Overall, the City's financial position increased by $11.5 million from the prior year. Financial Analysis of the City's Funds The fund balance of the City's General Fund of $12.9 million, a decrease of $0.7 million from 2021 due to an increase of funds transferred out to other funds. For more information, see the General Fund Budgetary Highlights section. The Economic Development Fund had an ending fund balance of $11.6 million, which is consistent with 2021. The Capital Planning Fund had an ending fund balance of $7.4 million, an increase of $5.6 million from 2021 due to an increase of funds transferred in from other governmental funds to fund future anticipated capital projects at the City. 12 Back to Agenda City of Galesburg Management's Discussion and Analysis December 31, 2022 (Unaudited) General Fund Budgetary Highlights Overall, General Fund revenue was $0.1 million more than the final budget and expenditures were $0.9 million less than the final budget. Specific highlights of General Fund revenue and expenditures are as follows: > Charges for service revenues were consistent with the final budget. > Intergovernmental revenues were consistent with the final budget. > Police department expenditures were $0.3 million less than the final budget. > Fire department expenditures were $0.4 million less than the final budget. > City manager expenditures were $0.1 million less than the final budget. In 2022, total expenditures increased $3.9 million from the original budget to the final amended budget. These budget increases were mostly in the police department and fire department. Total other financing sources (uses) increased $6.3 million from original to final budget, mostly relating to transfers out. Total revenues increased $9.8 million from the original budget to the final amended budget, mostly relating to intergovernmental revenues and other taxes. Capital Assets and Debt Administration Capital assets By the end of 2022, the City had compiled a total investment of $183.5 million ($116.7 million net of accumulated depreciation) in a broad range of capital assets including land, construction -in -progress, land improvements, buildings and improvements, machinery and equipment, and infrastructure. Total depreciation expense for the year was $4.0 million. More detailed information about capital assets can be found in Note 3 of the basic financial statements. Major capital asset events during the year ended December 31, 2022 included the South Seminary Street reconstruction and watermain replacement from Berrien to Fifth Street in the amount of $2.6 million; the gravel pack well #6 in the amount of $1.4 million; and the West Street reconstruction in the amount of $0.6 million. Table 3 Capital Assets (net of depreciation) (in millions of dollars) Governmental Activities Business -Type Activities Total 2022 2021 Change 2022 2021 Change 2022 2021 Change Land $ 6.5 $ 6.4 1.6% $ 0.7 $ 0.7 -% $ 7.2 $ 7.1 1.4% Construction in progress 1.8 1.9 -5.3% 0.1 1.3 -92.3% 1.9 3.2 -40.6% Land improvements 1.8 2.0 -10.0% - - -% 1.8 2.0 -10.0% Buildings and improvements 10.4 10.8 -3.7% 19.0 19.5 -2.6% 29.4 30.3 -3.0% Equipment 6.1 5.4 13.0% 1.3 1.5 -13.3% 7.4 6.9 7.2% Infrastructure 55.2 53.2 3.8% 13.8 11.9 16.0% 69.0 65.1 6.0% Total 2.6% 1. 13 Back to Agenda City of Galesburg Management's Discussion and Analysis December 31, 2022 (Unaudited) Debt Administration The table below summaries the City's bonded and similar indebtedness. As of December 31, 2022, the City had a total of $20.8 million of long-term debt outstanding (excluding compensated absences, net pension liability, and net OPEB liability). Of this amount, $20.3 million was in the form of general obligation bonds backed by the full faith and credit of the City government. More detailed information about debt administration can be found in Note 3 of the basic financial statements. Table 4 Long -Term Debt (in millions of do Governmental Activities Business -Type Activities Total 2022 2021 Change 2022 2021 Change 2022 2021 Chanpel General obligation bonds $ 8.4 $ 9.2 -8.7% $ 11.9 $ 12.9 -7.8% $ 20.3 $ 22.1 -8.1 Notes payable - - -% 0.4 0.4 -% 0.4 0.4 - Lease liability 0.1 - -% - - -% 0.1 - Total $ 8.5 $ 9.2 -7.6% $ 12.3 $ 13.3 -7.5% $ 20.8 $ 22.5 -8.0 Factors Bearing on the City's Future > Over the years, one of the City's strengths has been its strong financial condition and good financial management which is proven by good reserves and strong bond ratings. > Continuing to provide the same types and levels of service is a challenge that continues to occur with the available staff and resources. > Health care costs and personnel costs which make up a significant portion of the City's operating costs continue to rise. The three union contracts, AFSCME, PSEO and IAFF, expire on December 31, 2023. > The three-year union contracts for AFSCME, PSEO and IAFF bargaining groups, which all expire on December 31, 2023, provide an annual range of two and one -quarter percent to two and one-half percent wage increases during fiscal year 2023 for the classifications within the bargaining groups. > To battle the rising cost in health care, beginning in 2015, City employees moved from a self -insured health plan to a third party administered health plan which allows the City to budget a fixed amount for health care, thus eliminating the need to fund any losses incurred by a self -insured health fund. > Any potential reduction in state shared revenue due to the State of Illinois' financial condition may present significant budgetary challenges if the State legislature elects to reduce any of the shared funds toward solving the State's budget issue. > The unemployment rate for the City of Galesburg, for 2022, decreased to 5.2 percent. This is a decrease from a rate of 6.6 percent a year ago. This compares slightly higher to the state's average unemployment rate of 4.7 percent. 14 Back to Agenda City of Galesburg Management's Discussion and Analysis December 31, 2022 (Unaudited) > The City continues to develop a budget based on conservative estimates in revenues. After the influx in recent fiscal years of federal supplemental funds provided to residents because of the pandemic are exhausted, modest revenue growth will continue to impact governmental activity revenues and provide significant budget challenges for administration. Although revenue growth will be limited, the 2023 budget will sustain City services for another year. > In 2022, both OSF Healthcare and Solvera Health clinic opened various medical facilities to provide residents with more medical care options. > In 2022, the Galesburg Public Library began construction of a $15.3 million library building which will provide residents with a variety of resources and meeting places. The building is expected to be completed in 2024. > In 2023, the Carl Sandburg College will being construction of a new multi -million dollar Science and Technology Center that will be constructed on the main campus and is expected to open in time for the 2024 fall semester. The new educational center will assist in responding to the critical workforce and economic development needs of the area. > In 2023, the City will continue with its housing program with hopes to make an impact on blighted city buildings and housing. One major project that is scheduled to occur in 2023 is the demolition of the Broadview Inn and Suites hotel located on the City's downtown square. The demolition of this building will provide a safer site while providing the opportunity for construction of a new facility or business. All of these factors were considered in preparing the City of Galesburg's budget for the 2023 fiscal year. Requests for Information This financial report is designed to provide the City's citizens, taxpayers, and creditors with a general overview of the City's finances and to demonstrate the City's accountability for the money it receives. If you have questions about this report, need additional financial information, contact the Finance Department: Gloria Osborn City of Galesburg 55 West Tompkins Street Galesburg, Illinois 61401 15 Back to Agenda BASIC FINANCIAL STATEMENTS Back to Agenda City of Galesburg, Illinois Statement of Net Position December 31, 2022 Assets and Deferred Outflows of Resources Assets Cash and cash equivalents Investments Receivables (net): Property tax receivable Other taxes Accrued interest Accounts Loans Leases Net pension asset Due from other governmental units Internal balances Advances to component unit Inventories Prepaid items Property held for resale Bond issuance insurance Capital assets: Capital assets not being depreciated Capital assets being depreciated, net of depreciation Total assets Deferred Outflows of Resources Deferred outflows related to pensions Deferred outflows related to OPEB Deferred charge on refunding Primary Government Component Unit Governmental Business -Type Galesburg Activities Activities Total Public Library $ 42,028,338 $ 10,011,619 $ 52,039,957 $ 5,220,756 5,986,374 1,000,000 6,986,374 2,126,683 9,130,533 - 9,130,533 1,716,070 1,937,466 - 1,937,466 - 41,120 13,536 54,656 - 2,339,560 2,788,048 5,127,608 18,128 2,681,973 - 2,681,973 - 536,261 - 536,261 - 6,219,064 1,065,999 7,285,063 577,947 3,529,861 - 3,529,861 - (350,024) 350,024 - 461,509 - 461,509 55,881 116,867 172,748 - 1,095,004 52,644 1,147,648 54,391 3,801,149 - 3,801,149 - 16,793 11,668 28,461 - 8,306,267 709,613 9,015,880 9,704,625 73,478,485 34,144,044 107,622,529 792,108 161,295,614 50,264,062 211,559,676 20,210,708 27,543,159 287,221 27,830,380 155,721 2,530,962 240,760 2,771,722 4,422 - 713,158 713,158 - Total deferred outflows of resources 30,074,121 1,241,139 31,315,260 160,143 Total assets and deferred outflows of resources $ 191,369,735 $ 51,505,201 $ 242,874,936 $ 20,370,851 IC Back to Agenda City of Galesburg, Illinois Statement of Net Position December 31, 2022 Liabilities, Deferred Inflows of Resources, and Net Position Liabilities Accounts payable Accrued liabilities Interest payable Payroll taxes payable Claims payable Due to other governmental units Due to fiduciary funds Advances from primary government Deposits Unearned revenues Noncurrent liabilities: Due within one year Due in more than one year Total liabilities Deferred Inflows of Resources Property taxes levied for future periods Deferred inflows related to leases Deferred inflows related to pensions Deferred inflows related to OPEB Total deferred inflows of resources Net Position Net investment in capital assets Restricted for: Motor fuel tax Economic development Special enforcement Foreign fire Infrastructure improvements TIF expenses General government Donations Pension benefits Cemetery Public works Town of the City Donor restricted, Foundation Unrestricted Total net position Total liabilities, deferred inflows of resources and net position Primary Government Component Unit Governmental Business -Type Galesburg Activities Activities Total Public Library $ 2,471,713 $ 436,312 $ 2,908,025 $ 1,580,294 704,624 34,524 739,148 27,773 720 20,820 21,540 17,534 - - - 1,160 315,000 - 315,000 - 427,459 1,369,616 1,797,075 14 3,534,733 - 3,534,733 - - - - 461,509 - 1,031,980 1,031,980 - 198,369 342 198,711 6,858 2,142,145 1,093,697 3,235,842 2,037,712 94,082,463 12,447,669 106,530,132 101,280 103,877,226 16,434,960 120,312,186 4,234,134 9,130,533 - 9,130,533 1,716,070 536,261 - 536,261 - 39,721,754 1,594,450 41,316,204 864,454 3,925,375 373,404 4,298,779 6,857 53,313,923 1,967,854 55,281,777 2,587,381 74,342,164 23,302,567 97,644,731 10,496,733 1,320,906 - 1,320,906 - 768,305 768,305 472,126 472,126 147,565 147,565 6,125 6,125 1,226,525 1,226,525 536,448 536,448 178,516 - 178,516 - 6,219,064 1,065,999 7,285,063 577,947 566,264 - 566,264 - 997,015 997,015 1,590,692 1,590,692 - - - 1,065,558 (54,193,129) 8,733,821 (45,459,308) 1,409,098 34,178,586 33,102,387 67,280,973 13,549,336 $ 191,369,735 $ 51,505,201 $ 242,874,936 $ 20,370,851 17 Back to Agenda City of Galesburg, Illinois Statement of Activities Year Ended December 31, 2022 Program Revenues Fees, Fines Operating Capital and Charges Grants and Grants and Functions/Programs Expenses Primary Government Governmental activities: General government $ 9,560,432 $ 3,535,118 $ 8,317,332 $ 235,354 Economic development 2,730,864 186,116 - - Public safety 20,772,599 1,301,104 157,712 - Public works 8,037,839 56,567 70 2,338,896 Culture, education and recreation 4,209,597 1,070,820 - - Interest and fiscal charges 298,940 - - - Total governmental activities 45,610,271 6,149,725 8,475,114 2,574,250 Business -type activities: Water 5,604,925 7,149,257 - - Refuse 2,821,965 2,902,703 - Total business -type activities 8,426,890 10,051,960 - - Total primary government $ 54,037,161 $ 16,201,685 $ 8,475,114 $ 2,574,250 Component Unit Galesburg Public Library $ 4,388,942 $ 5,414 $ 855,152 $ 4,611,977 General revenues: Taxes: Property tax Food and beverage tax Hotel/motel tax Local utility taxes City gas tax Other taxes Unrestricted intergovernmental revenue: State income and use tax Sales and home rule taxes Replacement tax Franchise fees Investment income (loss) Miscellaneous Total general revenues Change in net position Net position, beginning Net position, ending See notes to financial statements 18 Back to Agenda Net (Expense) Revenue and Changes in Net Position Component Primary Government Unit Governmental Business -Type Galesburg Activities Activities Total Public Library $ 2,527,372 $ $ 2,527,372 $ (2,544,748) (2,544,748) (19,313,783) (19,313,783) (5,642,306) (5,642,306) (3,138,777) - (3,138,777) - (298,940) - (298,940) - (28,411,182) - (28,411,182) - - 1,544,332 1,544,332 - 80,738 80,738 1,625,070 1,625,070 - (28,411,182) 1,625,070 (26,786,112) 1,083,601 9,645,775 9,645,775 1,635,936 1,828,711 1,828,711 - 896,385 - 896,385 - 2,600,963 - 2,600,963 - 647,844 - 647,844 - 1,014,127 - 1,014,127 - 6,152,641 - 6,152,641 - 11,845,330 - 11,845,330 - 3,669,492 - 3,669,492 40,000 372,904 - 372,904 - 660,743 138,802 799,545 (337,350) 544,091 (3,907) 540,184 3,910,339 39,879,006 134,895 40,013,901 5,248,925 11,467,824 1,759,965 13,227,789 6,332,526 22,710,762 31,342,422 54,053,184 7,216,810 $ 34,178,586 $ 33,102,387 $ 67,280,973 $ 13,549,336 See notes to financial statements 19 City of Galesburg, Illinois Balance Sheet - Governmental Funds December 31. 2022 Back to Agenda Assets Cash and cash equivalents Investments Receivables (net): Property taxes Other taxes Accounts Accrued interest Loans Leases Due from other governments Due from other funds Inventory Prepaid items Property held for resale Advances to other funds Advances to component unit Total assets Liabilities, Deferred Inflows of Resources and Fund Balances Liabilities Accounts payable Accrued liabilities Due to other governments Due to fiduciary funds Due to other funds Advances from other funds Unearned revenue Total liabilities Major Funds Nonmajor Total Economic Capital Governmental Governmental General Development Planning Funds Funds $ 10,738,978 $ 4,200,339 $ 5,878,325 $ 19,891,548 $ 40,709,190 3,479,141 498,125 - 2,009,108 5,986,374 7,917,483 - 1,213,050 9,130,533 1,311,020 301,871 324,575 1,937,466 380,618 - 1,866,106 2,246,724 19,034 8,908 12,712 40,654 - 2,681,973 - 2,681,973 536,261 - - 536,261 2,293,505 - - 1,236,356 3,529,861 1,292,975 3,999 1,830,000 522,495 3,649,469 55,881 - - - 55,881 411,888 9,198 120,210 541,296 - 3,641,930 159,219 3,801,149 110,207 635,883 330,621 1,076,711 461,509 - - - 461,509 $ 29,008,500 $ 11,982,226 $ 7,708,325 $ 27,686,000 $ 76,385,051 $ 308,140 $ 288,823 $ 269,379 $ 1,564,340 $ 2,430,682 629,460 3,953 - 70,510 703,923 10,884 - 416,575 427,459 3,534,733 - - 3,534,733 2,204,229 2,028 1,442,927 3,649,184 - - - 1,076,711 1,076,711 24,554 3,528 170,287 198,369 6,712,000 294,804 272,907 4,741,350 12,021,061 Deferred Inflows of Resources Unavailable revenue 927,628 109,238 1,191,181 2,228,047 Deferred inflows related to leases 536,261 - - 536,261 Property taxes levied for future periods 7,917,483 - 1,213,050 9,130,533 Total deferred inflows of resources 9,381,372 109,238 2,404,231 11,894,841 Fund Balances (Deficits) Nonspendable 1,039,485 9,198 744,653 1,793,336 Restricted 12,795 768,305 - 6,564,163 7,345,263 Committed 627,065 8,407,585 3,877,091 2,808,366 15,720,107 Assigned - 2,393,096 3,558,327 11,685,152 17,636,575 Unassigned (deficit) 11,235,783 - - (1,261,915) 9,973,868 Total fund balances (deficits) 12,915,128 11,578,184 7,435,418 20,540,419 52,469,149 Total liabilities, deferred inflows of resources and fund balances $ 29,008,500 $ 11,982,226 $ 7,708,325 $ 27,686,000 $ 76,385,051 See notes to financial statements 20 Back to Agenda City of Galesburg, Illinois Reconciliation of Governmental Funds Balance Sheet to Statement of Net Position December 31. 2022 Total Fund Balances - Governmental Funds $ 52,469,149 Amounts reported for governmental activities in the Statement of Net Position are different because: Capital assets used in governmental activities are not current financial resources and therefore are not reported in the governmental funds: Capital assets $ 130,351,511 Accumulated depreciation (48,566,759) 81,784,752 The net pension asset does not relate to current financial resources and is not reported in the governmental funds. 6,183,575 Bond issuance insurance does not relate to current financial resources and is not reported in the governmental funds. 16,793 Revenues collected after the City's availability period are reported as deferred inflows of resources in governmental funds, however these amounts have been reported as revenues in the Statement of Activities. 2,228,047 Deferred outflows of resources related to pensions do not relate to current financial resources and are not reported in the governmental funds. 27,533,597 Deferred outflows of resources related to other postemployment benefits do not relate to current financial resources and are not reported in the governmental funds. 2,530,962 Deferred inflows of resources related to pensions do not relate to current financial resources and are not reported in the governmental funds. (39,668,671) Deferred inflows of resources related to other postemployment benefits do not relate to current financial resources and are not reported in the governmental funds. (3,925,375) Some liabilities reported in the Statement of Net Position do not require the use of current financial resources and therefore are not reported as liabilities in governmental funds. These activities consist of: Compensated absences (1,918,907) Accrued interest payable (720) Net pension liability (74,870,661) Net OPEB liability (10,884,483) Lease liability (121,546) General obligation bonds payable (8,280,000) Bond premium (147,791) (96,224,108) Internal service funds are reported in the statement of net position as governmental activities. 1,249,865 Net Position of Governmental Activities $ 34,178,586 See notes to financial statements 21 Back to Agenda City of Galesburg, Illinois Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balances Year Ended December 31, 2022 Major Funds Nonmajor Economic Capital Governmental General Development Planning Funds Total Revenues Taxes $ 14,364,287 $ 1,165,398 $ $ 6,908,092 $ 22,437,777 Charges for services 1,179,133 - 263,270 1,442,403 Intergovernmental 18,935,339 8,737,899 27,673,238 Licenses and permits 414,252 - 414,252 Fines and fees 368,295 - - 368,295 Use of money and property 740,500 130,235 65,269 1,735,999 2,672,003 Contributions - - - 2,983 2,983 Miscellaneous 47,792 - 4,988 161,758 214,538 Total revenues 36,049,598 1,295,633 70,257 17,810,001 55,225,489 Expenditures Current: General government 3,784,105 - - 4,517,120 8,301,225 Economic development - 372,281 353,500 940,067 1,665,848 Public safety 21,760,895 - - 508,712 22,269,607 Public works 2,907,612 3,518,874 6,426,486 Culture and recreation - - - 4,082,207 4,082,207 Miscellaneous - 440,328 189,366 1,742,520 2,372,214 Debt service: Principal 34,655 - - 804,135 838,790 Interest and fiscal charges 3,013 - - 317,088 320,101 Capital outlay 7,378 97,096 209,661 2,937,872 3,252,007 Total expenditures 28,497,658 909,705 752,527 19,368,595 49,528,485 Excess (deficiency) of revenues over expenditures 7,551,940 385,928 (682,270) (1,558,594) 5,697,004 Other Financing Sources (Uses) Proceeds from the sale of assets 6,483 - - 2,390 8,873 Transfers in - 88,157 6,256,888 5,047,620 11,392,665 Transfers out (8,227,298) (494,248) - (2,641,519) (11,363,065) Total other financing sources (uses) (8,220,815) (406,091) 6,256,888 2,408,491 38,473 Net change in fund balances (668,875) (20,163) 5,574,618 849,897 5,735,477 Fund Balances, Beginning 13,584,003 11,598,347 1,860,800 19,690,522 46,733,672 Fund Balances, Ending $ 12,915,128 $ 11,578,184 $ 7,435,418 $ 20,540,419 $ 52,469,149 See notes to financial statements 22 City of Galesburg, Illinois Back to Agenda Reconciliation of Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to Statement of Activities Year Ended December 31, 2022 Net change in total governmental fund balances Amounts reported for governmental activities in the Statement of Activities are different because: Governmental funds report purchases of capital assets as expenditures while governmental activities report depreciation expense to allocate those expenditures over the life of the assets. Capital expenditures $ 3,437,343 Depreciation (2,962,127) Capital expenditures in excess of depreciation Capital assets transferred to the City are recorded as capital contributions in the Statement of Activities, but do not require the use of current financial resources and are therefore not reported in the governmental funds. Receivables not currently available are reported as revenue when collected or currently available in the fund financial statements but are recognized as revenue when earned in the government -wide financial statements. Some expenses in the Statement of Activities do not require the use of current financial resources and, therefore, are not reported as expenditures in the governmental funds. Accrued interest on debt Amortization of bond premiums Amortization of bond insurance Net pension liability Net pension asset Net OPEB liability Deferred outflows of resources related to pensions Deferred outflows of resources related to OPEB Deferred inflows of resources related to pensions Deferred inflows of resources related to OPEB Lease liability Compensated absences Repayment of principal on long-term debt is an expenditure in the governmental funds, but the repayment reduces long-term liabilities in the Statement of Net Position. Internal service funds are used by management to charge self insurance costs to individual funds. The change in net position of the internal service fund is reported with governmental activities. Change in net position of governmental activities 77 21,083 (2,305) 18,934,412 5,957,723 2,575,443 2,297,669 181,739 (24,324,484) (2,458,670) (121,546) (100,432) 5,735,477 475,216 1,631,637 (72,424) 2,960,709 775,000 (37,791) $ 11,467,824 See notes to financial statements 23 Back to Agenda City of Galesburg, Illinois Statement of Net Position Proprietary Funds December31, 2022 Assets and Deferred Outflows of Resources Assets Current assets: Cash and cash equivalents Investments Receivables (net): Accounts Accrued interest Net pension asset Inventory Prepaid items Total current assets Noncurrent assets: Bond issuance insurance Capital assets not being depreciated Capital assets being depreciated Less accumulated depreciation Total noncurrent assets Total assets Deferred Outflows of Resources Deferred outflows related to pensions Deferred outflows related to OPEB Deferred charge on refunding Total deferred outflows of resources Governmental Enterprise Funds Service Water Refuse Total Fund $ 9,239,134 $ 772,485 $ 10,011,619 $ 1,319,148 1,000,000 - 1,000,000 - 2,299,786 488,262 2,788,048 92,836 13,536 - 13,536 466 1,065,999 1,065,999 35,489 116,867 - 116,867 - 47,552 5,092 52,644 553,708 13,782,874 1,265,839 15,048,713 2,001,647 11,668 - 11,668 - 709,613 709,613 52,427,515 52,427,515 (18,283,471) (18,283,471) 34,865,325 34,865,325 - 48,648,199 1,265,839 49,914,038 2,001,647 287,221 - 287,221 9,562 238,026 2,734 240,760 - 713,158 - 713,158 - 1,238,405 2,734 1,241,139 9,562 See notes to financial statements 24 Back to Agenda City of Galesburg, Illinois Statement of Net Position Proprietary Funds December31, 2022 Governmental Enterprise Funds Service Water Refuse Total Fund Liabilities, Deferred Inflows of Resources, and Net Position Liabilities Current liabilities: Accounts payable $ 200,635 $ 235,677 $ 436,312 $ 41,031 Accrued liabilities 34,077 447 34,524 701 Claims payable - - - 315,000 Accrued interest payable 20,820 20,820 - Deposits 1,031,980 1,031,980 Due to other governments 1,369,616 1,369,616 Due to other funds 285 285 Unearned revenue 342 342 General obligation bonds payable 930,000 930,000 Notes payable 41,406 - 41,406 - Compensated absences 121,751 540 122,291 1,220 Total current liabilities 3,750,912 236,664 3,987,576 357,952 Noncurrent liabilities: General obligation bonds payable 10,961,596 - 10,961,596 - Notes payable 331,246 - 331,246 Net OPEB liability 1,023,638 11,755 1,035,393 Compensated absences 117,872 1,562 119,434 Total noncurrent liabilities 12,434,352 13,317 12,447,669 - Total liabilities 16,185,264 249,981 16,435,245 357,952 Deferred Inflows of Resources Deferred inflows related to pensions 1,594,450 - 1,594,450 53,083 Deferred inflows related to OPEB 369,165 4,239 373,404 - Total deferred inflows of resources 1,963,615 4,239 1,967,854 53,083 Net Position Net investment in capital assets 23,302,567 - 23,302,567 - Restricted for pension benefits 1,065,999 - 1,065,999 35,489 Unrestricted net position 7,369,159 1,014,353 8,383,512 1,564,685 Total net position $ 31,737,725 $ 1,014,353 32,752,078 1,600,174 Adjustments to reflect the consolidation of internal service funds activities related to enterprise funds 350,309 (350,309) Net position business -type activities $ 33,102,387 Net internal service funds reported in the statement of net position as governmental activities $ 1,249,865 See notes to financial statements 25 Back to Agenda City of Galesburg, Illinois Statement of Revenues, Expenses and Changes in Fund Net Position Proprietary Funds Year Ended December 31, 2022 Operating Revenues Charges for services Miscellaneous Total operating revenues Operating Expenses Personnel services Contractual services Commodities Insurance claims and changes in reserves Depreciation Other charges Total operating expenses Operating income (loss) Nonoperating Revenues (Expenses) Governmental Enterprise Funds Service $ 7,149,257 $ 2,902,703 $ 10,051,960 $ 1,010,630 - 3,277 3,277 194,649 7,149,257 2,905,980 10,055,237 1,205,279 1,774,731 44,446 1,819,177 57,437 1,671,532 2,780,703 4,452,235 741,334 625,373 32 625,405 5 - - - 444,599 1,072,382 - 1,072,382 - 18, 651 61 18,712 - 5,162,669 2,825,242 7,987,911 1,243,375 1,986,588 80,738 2,067,326 (38,096) Investment earnings 126,494 12,308 138,802 23,795 Interest and fiscal charges (440,053) - (440,053) - Total nonoperating revenues (expenses) (313,559) 12,308 (301,251) 23,795 Income (loss) before transfers 1,673,029 93,046 1,766,075 (14,301) Transfers Transfers out - - - (29,600) Total transfers - - - (29,600) Change in net position 1,673,029 93,046 1,766,075 (43,901) Net Position, Beginning Net Position, Ending Change in net position Adjustment to reflect the consolidation of internal service funds activities related to enterprise funds Change in net position of business -type activities 30,064,696 921,307 30,986,003 1,644,075 $ 31,737,725 $ 1,014,353 $ 32,752,078 $ 1,600,174 $ 1,766,075 (6,110) $ 1,759,965 See notes to financial statements 26 Back to Agenda City of Galesburg, Illinois Statement of Cash Flows Proprietary Funds Year Ended December 31, 2022 Cash Flows From Operating Activities Cash received from customers and users Cash received from interfund service Cash payments for goods and services Cash payments to employees Net cash provided/(used) by operating activities Governmental Business -Type Activities - Internal Enterprise Funds Service Water Refuse Total Fund $ 7,003,087 $ 2,896,104 $ 9,899,191 $ 175,521 - - - 954,480 (2,346,858) (2,776,662) (5,123,520) (1,076,264) (2,099,285) (42,341) (2,141,626) (70,896) 2,556,944 77,101 2,634,045 (17,159) Cash Flows From Noncapital Financing Activities Payments from (to) nonservice interfund accounts (60) Payments from (to) fiduciary funds (8,315) Net cash provided/(used) in noncapital financing activities Cash Flows From Capital and Related Financing Activities Purchase of capital assets Interest paid on debt Principal payments on bonds Principal payments on notes Net cash used in capital and related financing activities Cash Flows From Investing Activities Purchase of investments Income and dividends received Net cash provided by (used in) investing activities Net increase (decrease) in cash Cash and Cash Equivalents, Beginning Cash and Cash Equivalents, Ending (240) (300) (29,600) - (8,315) (8,375) (240) (8,615) (29,600) (1,006,754) - (1,006,754) (438,794) (438,794) (900,000) (900,000) (41,406) (41,406) (2,386,954) (2,386,954) (500,478) (500,478) - 113,407 12,308 125,715 23,329 (387,071) 12,308 (374,763) 23,329 (225,456) 89,169 (136,287) (23,430) 9,464,590 683,316 10,147,906 1,342,578 $ 9,239,134 $ 772,485 $ 10,011,619 $ 1,319,148 See notes to financial statements 27 Back to Agenda City of Galesburg, Illinois Statement of Cash Flows Proprietary Funds Year Ended December 31, 2022 Reconciliation of Operating Income (Loss) to Net Cash Provided by Operating Activities: Operating income (loss) Adjustments to reconcile operating income (loss) to net cash provided by operating activities: Depreciation Change in operating assets and liabilities: Accounts receivable Inventory Prepaid items Bond issuance insurance Net pension asset Deferred outflows, pension Deferred outflows, OPEB Accounts payable Deposits payable Accrued salaries Due to other governments Claims payable Compensated absences Net pension liability Net OPEB liability Deferred inflows, pension Deferred inflows, OPEB Unearned revenue Total adjustments Net Cash Provided (Used) By Operating Activities Noncash Capital and Related Financing Activities None Governmental Business -Type Activities - Internal Enterprise Funds Service $ 1,986,588 $ 80,738 $ 2,067,326 $ (38,096) 1,072,382 - 1,072,382 (146,322) (6,599) (152,921) (68,408) 9,579 - 9,579 3,515 95 3,610 (5,899) 1,857 - 1,857 (1,065,999) (1,065,999) (35,489) 198,952 - 198,952 7,895 (10,468) (284) (10,752) - (293,040) 762 (292,278) (29,427) 19,724 - 19,724 - 4,769 (24) 4,745 (494) 227,063 - 227,063 - - - - 145,000 34,327 1,987 36,314 (1,558) (28,941) - (28,941) (1,039) (280,159) (2,283) (282,442) - 595,873 - 595,873 17,226 227,092 2,709 229,801 - 152 152 (6,870) 570,356 (3,637) 566,719 20,937 $ 2,556,944 $ 77,101 $ 2,634,045 $ (17,159) See notes to financial statements 28 Back to Agenda City of Galesburg, Illinois Statement of Fiduciary Net Position Fiduciary Funds December 31, 2022 Pension and OPEB Trust Funds Assets Cash and cash equivalents $ 2,773,245 Investments: Mutual funds 1,853,998 Insurance contracts and annuities 19,270,192 Police officers' pension investment fund 7,466,263 Firefighters' pension investment fund 23,719,230 Receivables: Due from primary government 3,521,688 Total assets 58,604,616 Liabilities Accounts payable 590,841 Total liabilities 590,841 Net Position Restricted for OPEB Restricted for retirement benefits Total net position 1,853,998 56,159,777 $ 58,013,775 See notes to financial statements 29 Back to Agenda City of Galesburg, Illinois Statement of Changes in Fiduciary Net Position Fiduciary Funds Year Ended December 31, 2022 Pension and OPEB Trust Funds Additions Contributions: Employer $ 9,707,032 Plan member deposits 647,998 Total contributions 10,355,030 Investment earnings: Net appreciation (depreciation) in fair value of investments (9,764,441) Interest 85,195 Total investment earnings (9,679,246) Less investment expense 43,190 Net investment earnings (9,722,436) Miscellaneous: Other income 283 Total additions Deductions Benefits Administrative expenses Total deductions Change in net position Net Position, Beginning Net Position, Ending 632,877 8,185,646 55,085 8,240,731 (7,607,854) 65,621,629 $ 58,013,775 See notes to financial statements 30 City of Galesburg Back to Agenda Index to Notes to Financial Statements December 31, 2022 Page 1. Summary of Significant Accounting Policies 32 Reporting Entity 32 Government -Wide and Fund Financial Statements 33 Measurement Focus, Basis of Accounting and Financial Statement Presentation 36 Assets, Deferred Outflows of Resources, Liabilities, Deferred Inflows of Resources and Net Position or Equity 37 Deposits and Investments 37 Receivables 40 Inventories and Prepaid Items 40 Capital Assets 41 Deferred Outflows of Resources 41 Compensated Absences 41 Long -Term Obligations/Conduit Debt 42 Deferred Inflows of Resources 42 Equity Classifications 43 Postemployment Benefits Other Than Pensions (OPEB) 44 Property Held for Resale 44 Stewardship, Compliance and Accountability 44 Deficit Balances 44 3. Detailed Notes on All Funds 45 Deposits and Investments 45 Receivables 48 Capital Assets 50 Interfund Receivables/Payables, Advances and Transfers 52 Long -Term Obligations 54 Lease Disclosures 58 Net Position/Fund Balances 58 Component Unit 60 4. Other Information 63 Employees' Retirement System 63 Risk Management 82 Commitments and Contingencies 83 Other Postemployment Benefits 83 Subsequent Event 87 Tax Increment Financing District 87 Tax Abatement 87 Effect of New Accounting Standards on Current -Period Financial Statements 88 31 Back to Agenda City of Galesburg Notes to Financial Statements December 31, 2022 1. Summary of Significant Accounting Policies The City of Galesburg, Illinois (the City) was incorporated in 1857. The City is a home -rule municipality, under the 1970 Illinois Constitution, located in Knox County, Illinois. The City operates under a Mayor - Council form of government and provides the following services as authorized by its charter: public safety, streets, refuse collection, recreation and cultural events, community development and general administrative services. The accounting policies of the City of Galesburg, Illinois conform to accounting principles generally accepted in the United States of America as applicable to governmental units. The accepted standard - setting body for establishing governmental accounting and financial reporting principles is the Governmental Accounting Standards Board (GASB). Reporting Entity This report includes all of the funds of the City. The reporting entity for the City consists of the primary government and its component units. Component units are legally separate organizations for which the primary government is financially accountable or other organizations for which the nature and significance of their relationship with the primary government are such that their exclusion would cause the reporting entity's financial statements to be misleading. The primary government is financially accountable if (1) it appoints a voting majority of the organization's governing body and it is able to impose its will on that organization, (2) it appoints a voting majority of the organization's governing body and there is a potential for the organization to provide specific financial benefits to, or impose specific financial burdens on, the primary government, (3) the organization is fiscally dependent on and there is a potential for the organization to provide specific financial benefits to, or impose specific financial burdens on, the primary government. Certain legally separate, tax exempt organizations should also be reported as a component unit if all of the following criteria are met: (1) the economic resources received or held by the separate organization are entirely or almost entirely for the direct benefit of the primary government, its component units or its constituents; (2) the primary government or its component units, is entitled to, or has the ability to access, a majority of the economic resources received or held by the separate organization; and (3) the economic resources received or held by an individual organization that the primary government, or its component units, is entitled to, or has the ability to otherwise access, are significant to the primary government. Component units are reported using one of three methods, discrete presentation, blended or fiduciary. Generally, component units should be discretely presented in a separate column in the financial statements. A component unit should be reported as part of the primary government using the blending method if it meets any one of the following criteria: (1) the primary government and the component unit have substantively the same governing body and a financial benefit or burden relationship exists, (2) the primary government and the component unit have substantively the same governing body and management of the primary government has operational responsibility for the component unit, (3) the component unit serves or benefits, exclusively or almost exclusively, the primary government rather than its citizens or (4) the total debt of the component unit will be paid entirely or almost entirely from resources of the primary government. Blended Component Unit The Town of the City of Galesburg serves all the citizens of the City and is governed by a board comprised of the City's elected council. Although the Town is a legally separate entity, it is, in substance, part of the primary government's operations and a financial benefit or burden relationship exists with the City. Therefore, data from the Town is blended with the financial data of the City. Separately issued financial statements of the Town may be obtained from the the administrative offices at City Hall, Galesburg, Illinois. 32 Back to Agenda City of Galesburg Notes to Financial Statements December 31, 2022 Discretely Presented Component Unit Galesburg Public Library The government -wide financial statements include the Galesburg Public Library (Library) as a component unit. The Library is a legally separate organization. The board of the Library is appointed by the City's elected council. Statutes provide for circumstances whereby the City can impose its will on the Library, and also create a potential financial benefit to or burden on the City. The Library has one fund and is presented as a governmental fund type. The Galesburg Public Library Foundation (Foundation), a component unit of the Library, receives donations and provides funds to the Library and promotes its charitable, educational and cultural purposes. As a component unit, the Library's financial statements have been presented as a discrete column in the financial statements. The information presented is for the fiscal year ended December 31, 2022. The Library does not issue separate financial statements. Complete financial statements of the Foundation can be obtained from the administrative offices at City Hall, Galesburg, Illinois. Fiduciary Component Units The Police Pension Employees Retirement System (PPERS) is established for the City's police employees. PPERS functions for the benefit of these employees and is governed by a five - member pension board. Two members appointed by the City's Mayor, one pension beneficiary elected by the membership and two police employees elected by the membership constitute the pension board. The City and the PPERS participants are obligated to fund all PPERS costs based upon actuarial valuations. A municipality is considered to have a financial burden if it is legally obligated or has otherwise assumed the obligation to make contributions to the pension plan. The State of Illinois is authorized to establish benefit levels and the City is authorized to approve the actuarial assumptions used in the determination of contribution levels. PPERS is reported as a fiduciary component unit pension trust fund and the data for the pension is included in the government's fiduciary fund financial statements as a pension trust fund. No separate annual financial report is issued for the PPERS. The Firefighters' Pension Employees Retirement System (FPERS) is established for the City's firefighters. FPERS functions for the benefit of these employees and is governed by a five -member pension board. Two members appointed by the City's Mayor, one pension beneficiary elected by the membership; and two fire employees elected by the membership constitute the pension board. The City and the FPERS participants are obligated to fund all FPERS costs based upon actuarial valuations. A municipality is considered to have a financial burden if it is legally obligated or has otherwise assumed the obligation to make contributions to the pension plan. The State of Illinois is authorized to establish benefit levels and the City is authorized to approve the actuarial assumptions used in the determination of contribution levels. FPERS is reported as a fiduciary component unit and the data for the pension is included in the government's fiduciary fund financial statements as a pension trust fund. No separate annual financial report is issued for the FPERS. Government -Wide and Fund Financial Statements In June of 2017, the GASB issued Statement No. 87, Leases. This Statement requires the recognition of certain lease assets and liabilities for leases that previously were classified as operating leases and recognized as inflows of resources or outflows of resources based on the payment provisions of the contract. The standard establishes a single model for lease accounting based on the foundational principle that leases are financings of the right -to -use an underlying asset. Under the Statement, a lessee is required to recognize a lease liability and an intangible right -to -use lease asset, and a lessor is required to recognize a lease receivable and a deferred inflow of resources, which enhances the relevance and consistency of information about the City's leasing activities. This standard was implemented January 1, 2022. 33 Back to Agenda City of Galesburg Notes to Financial Statements December 31, 2022 Government -Wide Financial Statements The statement of net position and statement of activities display information about the reporting government as a whole. They include all funds of the reporting entity except for fiduciary funds. The statements distinguish between governmental and business -type activities. Governmental activities generally are financed through taxes, intergovernmental revenues and other nonexchange revenues. Business -type activities are financed in whole or in part by fees charged to external parties for goods or services. Likewise, the primary government is reported separately from certain legally separate component units for which the primary government is financially accountable. The statement of activities demonstrates the degree to which the direct expenses of a given function or segment are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. The City does not allocate indirect expenses to functions in the statement of activities. Program revenues include 1) charges to customers or applicants who purchase, use or directly benefit from goods, services or privileges provided by a given function or segment and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Taxes and other items not included among program revenues are reported as general revenues. Internally dedicated resources are reported as general revenues rather than as program revenues. Fund Financial Statements Financial statements of the City are organized into funds, each of which is considered to be a separate accounting entity. Each fund is accounted for by providing a separate set of self - balancing accounts, which constitute its assets, deferred outflows of resources, liabilities, deferred inflows of resources, net position/fund balance, revenues and expenditures/expenses. Funds are organized as major funds or nonmajor funds within the governmental and proprietary statements. An emphasis is placed on major funds within the governmental and proprietary categories. A fund is considered major if it is the primary operating fund of the City or meets the following criteria: a. Total assets/deferred outflows of resources, liabilities/deferred inflows of resources, revenues or expenditures/expenses of that individual governmental or enterprise fund are at least 10% of the corresponding total for all funds of that category or type and b. The same element of the individual governmental or enterprise fund that met the 10% test is at least 5% of the corresponding total for all governmental and enterprise funds combined. c. In addition, any other governmental or enterprise fund that the City believes is particularly important to financial statement users may be reported as a major fund. Separate financial statements are provided for governmental funds, proprietary funds and fiduciary funds, even though the latter are excluded from the government -wide financial statements. Major individual governmental funds and major individual enterprise funds are reported as separate columns in the fund financial statements. The City reports the following major governmental funds: General Fund General Fund accounts for the City's primary operating activities. It is used to account for and report all financial resources except those accounted for and reported in another fund. 34 Back to Agenda City of Galesburg Notes to Financial Statements December 31, 2022 Special Revenue Fund Economic Development Fund is used to account for the economic development loans and assistance made to local businesses. Revenue is collected from the home rule tax that is distributed by the State of Illinois. Capital Projects Fund Capital Planning Fund is used to achieve high -impact, quality of life, or economic development pursuits that will further stabilize the City's revenue sources Enterprise Funds The City reports the following major enterprise funds: Water Fund accounts for operations of providing a safe and adequate water supply for fire protection, domestic and industrial use. Refuse Fund accounts for operations and maintenance of the refuse collection and recycling system. The City reports the following nonmajor governmental funds: Special Revenue Funds Special Revenue Funds are used to account for and report the proceeds of specific revenue sources that are restricted or committed to expenditures for specified purposes (other than debt service or capital projects). City Gas Tax Federal Special Enforcement Stormwater Utility Airport Public Transportation 911 Communications Grants Debt Service Funds Motor Fuel Tax State Special Enforcement Foreign Fire Property Redevelopment Public Transportation Projects Town of the City of Galesburg Parks and Recreation Debt Service Funds are used to account for and report financial resources that are restricted, committed or assigned to expenditure for the payment of general long-term debt principal, interest and related costs. 2011 C Business Park 2016 GO Bond Debt Service Capital Projects Funds 2013A GO Bonds Business District Capital Projects Funds are used to account for and report financial resources that are restricted, committed or assigned to expenditure for capital outlays, including the acquisition or construction of capital facilities and other capital assets. 2013A Business District TIF 3 Regency Capital Project TIF East Main Vehicle Replacement TIF IV Utility Tax Capital Projects Building Repair and Maintenance Computer Replacement Players Fields TIF V 35 Back to Agenda City of Galesburg Notes to Financial Statements December 31, 2022 Permanent Funds Permanent Funds are used to account for and report resources that are restricted to the extent that only earnings and not principal, may be used for purposes that support the reporting government's programs, that is, for the benefit of the government or its citizenry. Linwood Cemetery East Linwood Cemetery In addition, the City reports the following fund types: Internal Service Fund Internal Service Fund is used to account for and report the financing of goods or services provided by one department or agency to other departments or agencies of the City, or to other governmental units, on a cost -reimbursement basis. Risk Management Pension and Other Employee Benefit Trust Funds Pension and Other Employee Benefit Trust Funds are used to account for and report resources that are required to be held in trust for the members and beneficiaries of defined benefit pension plans and the other postemployment benefit plan. Police Pension Firefighters' Pension OPEB Trust Measurement Focus, Basis of Accounting and Financial Statement Presentation Government -Wide Financial Statements The government -wide statement of net position and statement of activities are reported using the economic resources measurement focus and the accrual basis of accounting. Under the accrual basis of accounting, revenues are recognized when earned and expenses are recorded when the liability is incurred or economic asset used. Revenues, expenses, gains, losses, assets and liabilities resulting from exchange and exchange -like transactions are recognized when the exchange takes place. Property taxes are recognized as revenues in the year for which they are levied. Taxes receivable for the following year are recorded as receivables and deferred inflows. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider are met. Special assessments are recorded as revenue when earned. Unbilled receivables are recorded as revenues when services are provided. As a general rule, the effect of interfund activity has been eliminated from the government -wide financial statements. Interfund services provided and used are not eliminated from the government -wide financial statements. 36 Back to Agenda City of Galesburg Notes to Financial Statements December 31, 2022 Fund Financial Statements Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recorded when they are both measurable and available. Available means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. For this purpose, the City considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures are recorded when the related fund liability is incurred, except for unmatured interest on long-term debt, claims, judgments, compensated absences and pension expenditures, which are recorded as a fund liability when expected to be paid with expendable available financial resources. Property taxes are recorded in the year levied as receivables and deferred inflows. They are recognized as revenues in the succeeding year when services financed by the levy are being provided. Intergovernmental aids and grants are recognized as revenues in the period the City is entitled the resources and the amounts are available. Amounts owed to the City which are not available are recorded as receivables and unavailable revenues. Amounts received before eligibility requirements (excluding time requirements) are met are recorded as liabilities. Amounts received in advance of meeting time requirements are recorded as deferred inflows. Revenues susceptible to accrual include property taxes, miscellaneous taxes, public charges for services, special assessments and interest. Other general revenues such as fines and forfeitures, licenses and permits and miscellaneous revenues are recognized when received in cash or when measurable and available under the criteria described above. Proprietary and Fiduciary Funds Proprietary and fiduciary fund financial statements are reported using the economic resources measurement focus and the accrual basis of accounting, as described previously in this note. The proprietary funds distinguish operating revenues and expenses from nonoperating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund's principal ongoing operations. The principal operating revenues of the Water Fund and Refuse Fund are charges to customers for sales and services. Operating expenses for proprietary funds include the cost of sales and services, administrative expenses and depreciation on capital assets. All revenues and expenses not meeting this definition are reported as nonoperating revenues and expenses. All Financial Statements The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets, deferred outflows of resources, liabilities and deferred inflows of resources and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenditures/expenses during the reporting period. Actual results could differ from those estimates. Assets, Deferred Outflows of Resources, Liabilities, Deferred Inflows of Resources and Net Position or Equity Deposits and Investments For purposes of the statement of cash flows, the City considers all highly liquid investments with an initial maturity of three months or less when acquired to be cash equivalents. 37 Back to Agenda City of Galesburg Notes to Financial Statements December 31, 2022 Illinois Statutes authorize the City to make deposits/investments in insured commercial banks, savings and loan institutions, obligations of the U.S. Treasury and U.S. Agencies, money market mutual funds with portfolios of securities issued or guaranteed by the United States or agreement to repurchase these same obligations, repurchase agreements, short-term commercial paper rated within the three highest classifications by at least two standard rating services and the Illinois Funds Investment Pool. Illinois Compiled Statutes (ILCS) limit pension fund investments in equities, mutual funds and variable annuities to 65%. Securities in any one company should not exceed 5% of the total fund. Illinois Public Act 101 0610 consolidated the assets of the state's more than 650 downstate and suburban public safety pension funds into two consolidated investment funds and required the Police Pension Fund and Firefighters' Pension Fund to pool their funds for investment purposes. During the year, the investments of the Police Pension Fund were transferred to Illinois Police Officers' Pension Investment Fund and the investments of the Firefighters' Pension Fund were transferred to Illinois Firefighters' Pension Investment Fund. The Illinois Police Officers' Pension Investment Fund and the Illinois Firefighters' Pension Investment Fund are external investment pools valued at share price, the price for which the investments could be sold. The Illinois Police Officers' Pension Investment Fund's investment policy statement has an investment objective to earn a long-term, net -of -fees, investment return that meets or exceeds the actuarial assumed rate of return and the return of the Policy Benchmark consistent with the risk level expected from the asset allocation. In the March 4, 2022 actuarial experience study the Illinois Police Officers' Pension Investment Fund's actuaries recommended an investment return of 6.75%. The Illinois Firefighters' Pension Investment Fund's investment policy has an investment objective that seeks to maximize the likelihood of meeting long-term return objectives, while (i) maintaining prudent risk exposure, (ii) controlling fees and expenses related to management of the Fund and (iii) complying with the governing provisions of the Illinois Pension Code (40 ILCS 5 et seq.) and other applicable laws and regulations. Long-term return objectives are based on an assumed rate of return as set forth by the Illinois Firefighters' Pension Investment Fund's actuary. In the December 1, 2021 actuarial experience study the Illinois Firefighters' Pension Investment Fund's actuaries recommended an investment return of 7.125%. Additional information related to the Illinois Police Officers' Pension Investment Fund can be found at https://www.ipopif.org. Additional information related to the Illinois Firefighters' Pension Investment Fund can be found at https://ifpif.org. The City has adopted an investment policy. That policy follows the state statute for allowable investments. Interest Rate Risk The City's investment policy minimizes the risk the fair value of fixed income securities in the portfolio will fall due to changes in the general interest rates by structuring the investment portfolio so that fixed income securities mature to meet cash requirements for on -going operations and by investing operating funds primarily in shorter -term fixed income securities. Per the City's investment policy, the maximum maturity for City investments shall be ten (10) years with the average maturity of the total portfolio not exceeding five (5) years. In accordance with investment policies, the Police Pension Fund and Firefighters' Pension Fund limit exposure to interest rate risk by structuring the portfolios to provide liquidity for operating funds and maximizing yields for funds not needed within a one-year period. The investment policies do not limit the maximum maturity length of investments in the funds. The investment policies require that the portfolios be structured to meet the actuarially determined cash flow requirements of the funds. 38 Back to Agenda City of Galesburg Notes to Financial Statements December 31, 2022 Credit Risk The City's investment policy mitigates credit risk by limiting investments to the safest types of securities, prequalifying the financial institutions, broker/dealers and advisors with which the City will do business and diversifying the investment portfolio so that potential losses on individual securities will be minimized. The Police Pension Fund and Firefighters' Pension Fund limit exposure to credit risk, the risk that the issuer of a debt security will not pay its par value upon maturity, by primarily investing in obligations guaranteed by the United States Government or securities issued by agencies of the United States Government that are explicitly or implicitly guaranteed by the United States Government. Concentration of Credit Risk The City's investment policy seeks diversification to reduce overall portfolio risk while attaining market rates of return to enable the City to meet all anticipated cash requirements. The City places no limit on the amount the City may invest in one issuer. The Police Pension Fund investment policy limits investments to those authorized by state statutes and applicable rules and regulations governing investments for the pension funds. To avoid unreasonable risk, diversification of investments is required, including equity allocation. The Firefighters' Pension Fund does not hold any investments susceptible to this risk as of December 31, 2022. Custodial Credit Risk, Deposits The City's investment policy limits the exposure to deposit custodial credit risk by requiring all deposits in excess of FDIC insurable limits to be secured with collateral ization pledged by the applicable financial institution to the extent of 100% of the value of the deposit. The Police and Firefighters' Pension Fund investment policies require pledging of collateral with a fair value of 110% of all bank balances in excess of federal depository insurance with the collateral held by the Police and Firefighters' Pension Funds or their respective agents in the name of the Police and Firefighters' Pension Fund. Custodial Credit Risk, Investments The City's investment policy requires that all trades where applicable will be executed by delivery vs. payment to ensure the fixed income securities are deposited in eligible financial institutions prior to the release of funds. All fixed income securities shall be perfected in the name or for the account of the City and shall be held by a third -party custodian as evidenced by safekeeping receipts. The Police and Firefighters' Pension Fund investment policies require investments to be held by a separate third party custodian to safe -keep the assets of the funds, complying with provisions of the Illinois Pension Code. Investments are stated at fair value, which is the amount at which an investment could be exchanged in a current transaction between willing parties. Fair values are based on methods and inputs as outlined in Note 3. Adjustments necessary to record investments at fair value are recorded in the operating statement as increases or decreases in investment income. Investment income on commingled investments of municipal accounting funds is allocated based on average balances. 39 Back to Agenda City of Galesburg Notes to Financial Statements December 31, 2022 Illinois Funds is an investment pool managed by the State of Illinois, Office of the Treasurer, which allows governments within the State to pool their funds for investment purposes. Illinois Funds is not registered with the SEC as an investment company, but does operate in a manner consistent with Rule 2a7 of the Investment Company Act of 1940. Investments in Illinois Funds are valued at Illinois Fund's share price, the price for which the investments could be sold. See Note 3 for further information. Receivables Property taxes for levy year 2022 attaches as an enforceable lien on January 1, 2022, on property values assessed as of the same date. Taxes are levied by December following the lien date (by passage of a Tax Levy Ordinance). The 2022 tax levy, which attached as an enforceable lien on the property as of January 1, 2022, was levied in December 2022. Tax bills for levy year 2022 are prepared by the Knox County Treasurer and issued on or about May 1, 2023 and August 1, 2023 and are payable in two installments, on or about June 1, 2023 and September 1, 2023 or within 30 days of the tax bills being issued. The County collects such taxes and remits them periodically. The 2022 property tax levy is recognized as a receivable and deferred inflows in fiscal 2022, net the allowance for uncollectible. As the taxes become available to finance current expenditures, they are recognized as revenues. At December 31, 2022, the property taxes receivable and related deferred inflows consisted of the estimated amount collectible from the 2022 levy. During the course of operations, transactions occur between individual funds that may result in amounts owed between funds. Short-term interfund loans are reported as "due to and from other funds." Long-term interfund loans (noncurrent portion) are reported as "advances from and to other funds." Interfund receivables and payables between funds within governmental activities are eliminated in the statement of net position. Any residual balances outstanding between the governmental activities and business -type activities are reported in the governmental -wide financial statements as internal balances. In the governmental fund financial statements, advances to other funds are offset equally by a nonspendable fund balance account which indicates that they do not constitute expendable available financial resources and, therefore, are not available for appropriation or by a restricted fund balance account, if the funds will ultimately be restricted when the advance is repaid. Inventories and Prepaid Items Governmental fund inventories, if material, are recorded at cost based on the FIFO method using the consumption method of accounting. Proprietary fund inventories are generally used for construction and/or for operation and maintenance work. They are not for resale. They are valued at cost based on weighted average and charged to construction and/or operation and maintenance expense when used. Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both government -wide and fund financial statements. The cost of prepaid items is recorded as expenditures/expenses when consumed rather than when purchased. 40 Back to Agenda City of Galesburg Notes to Financial Statements December 31, 2022 Capital Assets Government -Wide Statements Capital assets, which include property, plant and equipment, are reported in the government - wide financial statements. Capital assets are defined by the government as assets with an initial cost of more than $50,000 for building improvements, land improvements, infrastructure and $25,000 for machinery and equipment and an estimated useful life in excess of 3 years. All capital assets are valued at historical cost or estimated historical cost if actual amounts are unavailable. Donated capital assets are recorded at their estimated acquisition value at the date of donation. Donated capital assets received in a concession arrangement are recorded at acquisition value. Depreciation and amortization of all exhaustible capital assets is recorded as an allocated expense in the statement of activities, with accumulated depreciation and amortization reflected in the statement of net position. Depreciation and amortization is provided over the assets' estimated useful lives using the straight-line method. The range of estimated useful lives by type of asset is as follows: Buildings and improvements 8-50 Years Land improvements 10-50 Years Machinery and equipment 3-30 Years Infrastructure 20-100 Years The City's collection of works of art, library books and other similar assets are not capitalized. These collections are unencumbered, held for public exhibition and education, protected, cared for and preserved and subject to City policy that requires proceeds from the sale of these items to be used to acquire other collection items. Fund Financial Statements In the fund financial statements, capital assets used in governmental fund operations are accounted for as capital outlay expenditures of the governmental fund upon acquisition. Capital assets used in proprietary fund operations are accounted for the same way as in the government -wide statements. Deferred Outflows of Resources A deferred outflow of resources represent a consumption of net assets that applies to future periods and will not be recognized as an outflow of resources (expense/expenditure) until that future time. A deferred charge on refunding arises from the advance refunding of debt. The difference between the cost of the securities placed in trust for future payments of the refunded debt and the net carrying value of that debt is deferred and amortized as a component of interest expense over the shorter of the term of the refunding issue or the original term of the refunded debt. The unamortized amount is reported as a deferred outflow of resources in the government -wide and proprietary fund financial statements. Compensated Absences Under terms of employment, employees are granted sick leave and vacations in varying amounts. Only benefits considered to be vested are disclosed in these statements. 41 Back to Agenda City of Galesburg Notes to Financial Statements December 31, 2022 All vested vacation and sick leave pay is accrued when incurred in the government -wide and proprietary fund financial statements. A liability for these amounts is reported in governmental funds only if they have matured, for example, as a result of employee resignations and retirements and are payable with expendable resources. Payments for vacation and sick leave will be made at rates in effect when the benefits are used. Accumulated vacation and sick leave liabilities at December 31, 2022, are determined on the basis of current salary rates and include salary related payments. Long -Term Obligations/Conduit Debt All long-term obligations to be repaid from governmental and business -type resources are reported as liabilities in the government -wide statements. The long-term obligations consist primarily of notes and bonds payable, lease liabilities, unamortized bond premium, net pension liabilities, net OPEB liabilities and accrued compensated absences. Long-term obligations for governmental funds are not reported as liabilities in the fund financial statements. The face value of debts (plus any premiums) are reported as other financing sources and payments of principal and interest are reported as expenditures. The accounting in proprietary funds is the same as it is in the government -wide statements. For the government -wide statements and proprietary fund statements, bond premiums and discounts are amortized over the life of the issue using the effective interest method. The balance at year end is shown as an increase or decrease in the liability section of the statement of net position. On December 1, 2021, the City issued its Illinois Taxable Revenue Bonds, Series 2021 (the Knox College Project), in the aggregate amount of $40,930,000 to (1) finance, refinance, or reimburse itself for all or a portion of the costs of planning, design, acquisition, construction, renovation, improvement, expansion, completion, and/or equipping of certain of its educational facilities, (2) refund all of the outstanding principal amount of the City's Illinois Variable Rate Demand Revenue Bonds, Series 1996 (Knox College Project), (3) refund all of the outstanding principal amount of the City's Illinois Variable Rate Demand Revenue Bonds, Series 1999 (Knox College Project), (4) refinance certain taxable indebtedness incurred by the Project under a loan from PNC Bank, (5) finance termination payments with respect to certain Interest Rate Swaps entered into by the Project with respect to the Series 1996 Bonds and Series 1999 Bonds, and (6) pay certain costs incurred in connection with the issuance of the bonds. From the date of original issuance, the bonds have been and will continue to be equally and ratably secured and entitled to the security of a Trust Indenture between the City and Amalgamated Bank of Chicago (as Trustee). Repayment of the bonds is the responsibility of the Knox College Project. The bonds mature on October 1, 2046. As of December 31, 2022, $40,555,000 of 2021 Series bonds remain outstanding. Deferred Inflows of Resources A deferred inflow of resources represent an acquisition of net assets that applies to future periods and therefore will not be recognized as an inflow of resources (revenue) until that future time. 42 Back to Agenda City of Galesburg Notes to Financial Statements December 31, 2022 Equity Classifications Government -Wide Statements Equity is classified as net position and displayed in three components: a. Net Investment in Capital Assets - Consists of capital assets including restricted capital assets, net of accumulated depreciation and reduced by the outstanding balances (excluding unspent debt proceeds) of any bonds, mortgages, notes or other borrowings that are attributable to the acquisition, construction or improvement of those assets. b. Restricted Net Position - Consists of net position with constraints placed on their use either by 1) external groups such as creditors, grantors, contributors or laws or regulations of other governments or, 2) law through constitutional provisions or enabling legislation. c. Unrestricted Net Position - All other net positions that do not meet the definitions of "restricted" or "net investment in capital assets." When both restricted and unrestricted resources are available for use, it is the City's policy to use restricted resources first, then unrestricted resources as they are needed. Fund Statements Governmental fund balances are displayed as follows: a. Nonspendable - Includes fund balance amounts that cannot be spent either because they are not in spendable form or because legal or contractual requirements require them to be maintained intact. b. Restricted - Consists of fund balances with constraints placed on their use either by 1) external groups such as creditors, grantors, contributors or laws or regulations of other governments or 2) law through constitutional provisions or enabling legislation. Committed - Includes fund balance amounts that are constrained for specific purposes that are internally imposed by the government through formal action of the highest level of decision making authority. Fund balance amounts are committed through a formal action (ordinance) of the City Council. This formal action must occur prior to the end of the reporting period, but the amount of the commitment, which will be subject to the constraints, may be determined in the subsequent period. Any changes to the constraints imposed require the same formal action of the City Council that originally created the commitment. d. Assigned - Includes spendable fund balance amounts that are intended to be used for specific purposes that do not meet the criteria to be classified as restricted or committed. The Council may take official action to assign amounts or delegate responsibility to another party through the budgetary process. Assignments may take place after the end of the reporting period. e. Unassigned - Includes residual positive fund balance within the general fund which has not been classified within the other above mentioned categories. Unassigned fund balance may also include negative balances for any governmental fund if expenditures exceed amounts restricted, committed or assigned for those purposes. Proprietary fund equity is classified the same as in the government -wide statements. 43 Back to Agenda City of Galesburg Notes to Financial Statements December 31, 2022 The City considers restricted amounts to be spent first when both restricted and unrestricted fund balance is available unless there are legal documents / contracts that prohibit doing this, such as in grant agreements requiring dollar for dollar spending. Additionally, the City would first use committed, then assigned and lastly unassigned amounts of unrestricted fund balance when expenditures are made. To maintain the City's ability to provide services during emergencies and unexpected declines in the economy the City will maintain a General Fund, fund balance of 16 weeks, or approximately 30% of operating expenditures. The fund balance shall be exclusive of all other reserves and contingencies and shall be reported as unassigned. See Note 3 for further information. Fiduciary fund net position is classified as restricted for pool participants, individuals, organizations and other governments on the statement of fiduciary net position. Various donor restrictions apply, including authorizing and spending trust income and the City believes it is in compliance with all significant restrictions. Postemployment Benefits Other Than Pensions (OPEB) For purposes of measuring the net OPEB liability, deferred outflows of resources and deferred inflows of resources related to OPEB and OPEB expense, information about the fiduciary net position of the City OPEB Plan and additions to/deductions from the City OPEB Plan's fiduciary net position have been determined on the same basis as they are reported by the City OPEB Plan. For this purpose, the City OPEB Plan recognizes benefit payments when due and payable in accordance with the benefit terms. Investments are reported at fair value, except for money market investments and participating interest -earning investment contracts that have a maturity at the time of purchase of one year or less, which are reported at cost. Property Held for Resale The City's land held for resale includes land that is being held for sale for future development of the City. The assets are valued at the lower of cost or market. 2. Stewardship, Compliance and Accountability Deficit Balances Generally accepted accounting principles require disclosure of individual funds that have deficit balances at year end. As of December 31, 2022, the following individual funds held a deficit balance: Fund Amount Reason Grants $ (158,819) Operating expenditures exceeded available revenues Public Transportation (555,955) Prior year operating expenses exceeded available revenues 2013A GO Bonds Business District (232,553) Prior year operating expenditures exceeded available revenues TIF 3 Regency Capital Project (291,860) Prior year operating expenditures exceeded available revenues 44 Back to Agenda City of Galesburg Notes to Financial Statements December 31, 2022 These deficits are anticipated to be funded with future tax or grant revenues. TIF district deficits are anticipated to be funded with future incremental taxes levied over the life of the districts, which is 27 years for the districts created before October 1, 1995 and 23 years for districts created thereafter through September 30, 2004. Beginning October 1, 2004, the life of new districts varies by type of district (20-27 years) and may be extended in some cases. 3. Detailed Notes on All Funds Deposits and Investments The City's deposits and investments at year end were comprised of the following: Deposits Money market, Illinois Funds Mutual funds, bond funds Mutual funds, other Police officers' pension investment fund Firefighters' pension investment fund U.S. Treasury obligations Insurance contracts and annuities Illinois Trusts Petty cash Total deposits and investments Reconciliation to financial statements Per statement of net position: Cash and cash equivalents Investments Per statement of fiduciary net position, fiduciary funds: Cash and cash equivalents Mutual funds Insurance contracts and annuities Police officers' pension investment fund Firefighters' pension investment fund Total deposits and investments Carrying Statement Value Balances Associated Risks Custodial credit risk - $ 33,833,862 $ 33,691,888 deposits 18,260,853 18,260,853 Credit risk Credit risk, interest rate 251,677 251,677 risk 2,067,545 2,067,545 N/A 7,466,263 7,466,263 Credit risk 23,719,230 23,719,230 Credit risk Custodial credit risk - investments, interest 5,020,149 5,020,149 rate risk Credit risk, concentration 19,270,192 19,270,192 of credit risk 4,214,458 4,214,458 Credit risk 5,030 - N/A $114,109,259 $113,962,255 $ 52,039,957 6,986,374 2,773,245 1,853,998 19,270,192 7,466,263 23,719,230 $114,109,259 Deposits in each local and area bank are insured by the FDIC in the amount of $250,000 for time and savings accounts (including NOW accounts) and $250,000 for demand deposit accounts (interest - bearing and non interest -bearing). In addition, if deposits are held in an institution outside of the state in which the government is located, insured amounts are further limited to a total of $250,000 for the combined amount of all deposit accounts. 45 Back to Agenda City of Galesburg Notes to Financial Statements December 31, 2022 The City categorizes its fair value measurements within the fair value hierarchy established by generally accepted accounting principles. The hierarchy is based on the valuation inputs used to measure the fair value of the asset. Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs are significant other observable inputs; Level 3 inputs are significant unobservable inputs. The City utilized the fair market valuation method for recurring fair value measurements for both Level 1 and Level 2 investments. As of December 31, 2022, investments were measured using valuation inputs as follows: City December 31, 2022 Investment Type Level 1 Level 2 Level 3 Total U.S. Treasury obligations $ - $ 5,020,149 $ - $ 5,020,149 Mutual funds, bond funds 251,677 - - 251,677 Mutual funds, other 213,547 - - 213,547 Total $ 465,224 $ 5,020,149 $ - $ 5,485,373 Police Pension Fund Investment Type Insurance contracts and annuities Total OPEB Trust Fund December 31, 2022 1 e..el 4 1 --1 9 1 --1 4 T-+-1 $ - $ - $ 19,270,192 $ 19,270,192 $ - $ - $ 19,270,192 $ 19,270,192 December 31, 2022 Investment Type Level 1 Level 2 Level 3 Total Mutual funds, other $ 1,853,998 $ - $ - $ 1,853,998 Total $ 1,853,998 $ - $ - $ 1,853,998 Custodial Credit Risk Deposits Custodial credit risk is the risk that in the event of a financial institution failure, the City's deposits may not be returned to the City. The City does not have any deposits exposed to custodial credit risk. Credit Risk Credit risk is the risk that an issuer or other counterparty to an investment will not fulfill its obligations. 46 Back to Agenda City of Galesburg Notes to Financial Statements December 31, 2022 As of December 31, 2022, investments were rated as follows: City Investment Type Standard & Poors Moody's Investors Services Illinois Funds AAAm N/R Illinois Trust AAAm N/R Mutual funds, bond funds AAAm Aaa-mf Police Pension Fund Moody's Standard Investors Investment Type & Poors Services Police officers' pension investment fund N/R N/R Insurance contracts and annuities N/R N/R Firefighters' Pension Fund Moody's Standard Investors Investment Type & Poors Services Firefighters' pension investment fund N/R N/R Concentration of Credit Risk Concentration of credit risk is the risk of loss attributed to the magnitude of a government's investment in a single issuer. At December 31, 2022, the Police Pension Fund held the following investments in excess of 5% of the total Fund's investment portfolio: Percentage Issuer Investment Type of Portfolio Venerable Insurance Contract 11.77 % Transamerica Insurance Contract 11.52 Ohio National Insurance Contract 9.54 Delaware Life Insurance Contract 9.52 Prudential Insurance Contract 8.92 Nationwide Insurance Contract 7.37 Jackson National Insurance Contract 7.08 47 City of Galesburg Back to Agenda Notes to Financial Statements December 31, 2022 Interest Rate Risk Interest rate risk is the risk that changes in interest rates will adversely affect the value of an investment. As of December 31, 2022, the City's investments were as follows: Investment Type Maturity (In Years) Greater than Fair Value Less than 1 1 - 5 6 - 10 10 U.S. Treasury obligations $ 5,020,149 $ 5,020,149 $ - $ - $ - Mutual funds, bond funds 251,679 251,679 - - - Total $ 5,271,828 $ 5,271,828 $ - $ - $ - Money -Weighted Rate of Return Police Pension Fund For the year ended December 31, 2022, the annual money -weighted rate of return on the Police Pension plan investments, net of pension plan investment expense, was (17.37)%. The money -weighted rate of return expresses investment performance, net of investment expense, adjusted for the changing amounts actually invested. Firefighters' Pension Fund For the year ended December 31, 2022, the annual money -weighted rate of return on the Firefighters' Pension plan investments, net of pension plan investment expense, was (14.59)%. The money -weighted rate of return expresses investment performance, net of investment expense, adjusted for the changing amounts actually invested. See Note 1 for further information on deposit and investment policies. Receivables Receivables as of year end for the government's individual major funds and nonmajor funds in the aggregate, including the applicable allowances for uncollectible accounts, are as follows: Economic GeneraL Development Nonmajor Total Other Taxes Receivable Home rule tax $ 793,888 $ 301,871 $ 181,628 $ 1,277,387 Food and beverage tax 159,992 - 17,741 177,733 Hotel/motel tax - - 62,055 62,055 Auto rental tax 3,680 - - 3,680 Local use tax 305,667 - 53,941 359,608 Video gaming tax 47,793 - - 47,793 Business district tax - - 8,648 8,648 Aviation fuel tax - - 562 562 Total $1,311,020 $ 301,871 $ 324,575 $ 1,937,466 Back to Agenda City of Galesburg Notes to Financial Statements December 31, 2022 General Nonmajor Total Due From Other Governments: Replacement tax $ 469,555 $ - $ 469,555 Sales tax 1,324,449 438,944 1,763,393 State income tax 424,901 22,363 447,264 Due from State of Illinois 74,600 775,049 849,649 Total $2,293,505 $1,236,356 $ 3,529,861 All of the receivables on the balance sheet, except for the loans receivable noted below and leases receivable, are expected to be collected within one year. As of December 31, 2022, the City had loans receivable in the amount of $2,681,973 related to twelve economic development loans issued to local businesses from 2014 through 2022. Monthly installments range from $202 to $82,603 with interest rates from 2.00% to 5.50%. Final payments are due from February 2024 to November 2030. Governmental funds report unavailable or unearned revenue in connection with receivables for revenues that are not considered to be available to liquidate liabilities of the current period. Property taxes levied for the subsequent year are not earned and cannot be used to liquidate liabilities of the current period. Governmental funds also defer revenue recognition in connection with resources that have been received, but not yet earned. At the end of the current fiscal year, the various components of unavailable revenue and unearned revenue reported in the governmental funds were as follows: Property taxes levied for future periods Sales tax Local use tax Telecommunications tax Auto rental tax Home rule sales tax Grants Business district Food and beverage Remaining PSB expenses Other Total unearned/unavailable revenue for governmental funds Unearned revenue included in liabilities Unearned revenue included in deferred inflows Total unearned revenue for governmental funds Unearned Unavailable $ 9,130,533 $ - - 624,537 - 137,729 - 27,728 - 1,211 - 461,069 42,825 713,171 2,546 - - 1,703 - 25,395 152,998 235,504 $ 9,328,902 $ 2,228,047 $ 198,369 9,130,533 $ 9,328,902 49 Back to Agenda City of Galesburg Notes to Financial Statements December 31, 2022 Capital Assets Capital asset activity for the year ended December 31, 2022, was as follows: Beginning Ending Balance Adjustments* Additions Deletions Balance Governmental Activities Capital assets not being depreciated/ amortized: Land Construction in progress Total capital assets not being depreciated/ amortized Capital assets being depreciated/ amortized: Land improvements Buildings and improvements Machinery and equipment Right -to -use lease asset - machinery and equipment Infrastructure Total capital assets being depreciated/ amortized Total capital assets Less accumulated depreciation/ amortization for: Land improvements Buildings and improvements Machinery and equipment Right -to -use lease asset - machinery and equipment Infrastructure Total accumulated depreciation/ amortization Net capital assets being depreciated/ amortized Total governmental activities capital assets, net of accumulated depreciation/ $ 6,352,536 $ - $ 153,547 $ - $ 6,506,083 1,937,065 - 983,499 1,120,380 1,800,184 8,289,601 - 1,137,046 1,120,380 8,306,267 7,509,673 - - - 7,509,673 20,519,299 - - - 20,519,299 13,820,045 - 1,211,747 34,968 14,996,824 - 185,336 - - 185,336 75,178,881 - 3,655,231 - 78,834,112 117,027,898 185,336 4,866,978 34,968 122,045,244 125,317,499 185,336 6,004,024 1,155,348 130,351,511 (5,532,625) - (141,154) - (5,673,779) (9,730,086) - (424,798) - (10,154,884) (8,356,126) - (740,857) 34,968 (9,062,015) - - (63,790) - (63,790) (22,020,763) - (1,591,528) - (23,612,291) (45,639,600) - (2,962,127) 34,968 (48,566,759) 71,388,298 185,336 1,904,851 - 73,478,485 amortization $ 79,677,899 $ 185,336 $ 3,041,897 $ 1,120,380 $ 81,784,752 * The adjustments column represents amounts to be reported as right -to -use lease assets in accordance with GASB Statement No. 87. 50 Back to Agenda City of Galesburg Notes to Financial Statements December 31, 2022 Depreciation/amortization expense was charged to functions as follows: Governmental Activities General government $ 258,135 Economic development 85,965 Public works 1,951,382 Public safety 326,867 Culture and recreation 339,778 Total governmental activities depreciation/ amortization expense $ 2,962,127 Beginning Ending Balance Additions Deletions Balance Business -Type Activities Capital assets not being depreciated: Land Construction in progress Total capital assets not being depreciated Capital assets being depreciated: Land improvements Buildings and improvements Machinery and equipment Infrastructure Total capital assets being depreciated Total capital assets Less accumulated depreciation for: Land improvements Buildings and improvements Machinery and equipment Infrastructure Total accumulated depreciation Net capital assets being depreciated Business -type capital assets, net of accumulated depreciation $ 693,913 $ - $ - $ 693,913 1,347,492 - 1,331,792 15,700 2,041,405 - 1,331,792 709,613 66,666 - - 66,666 24,497,831 - - 24,497,831 4,388,746 - - 4,388,746 21,159,568 2,314,704 - 23,474,272 50,112,811 2,314,704 - 52,427,515 52,154,216 2,314,704 1,331,792 53,137,128 (35,945) (1,905) - (37,850) (4,993,755) (523,515) - (5,517,270) (2,891,199) (193,906) - (3,085,105) (9,290,190) (353,056) - (9,643,246) (17,211,089) (1,072,382) - (18,283,471) 32,901,722 1,242,322 - 34,144,044 $ 34,943,127 $ 1,242,322 $ 1,331,792 $ 34,853,657 51 Back to Agenda City of Galesburg Notes to Financial Statements December 31, 2022 Interfund Receivables/Payables, Advances and Transfers Interfund Receivables/Payables The following is a schedule of interfund receivables and payables including any overdrafts on pooled cash and investment accounts: Receivable Fund General General Economic Development Capital Planning Nonmajor Governmental Nonmajor Governmental Nonmajor Governmental Nonmajor Governmental Payable Fund Water Nonmajor Governmental Nonmajor Governmental General General Economic Development Water Nonmajor Governmental Total, fund financial statements Less government -wide eliminations Amount $ 113 1,292,862 3,999 1,830,000 374,229 2,028 172 146,066 3,649,469 (3,999,493) Total internal balances, government -wide statement of net position $ (350,024) All amounts are due within one year. The principal purpose of these interfunds is to cover deficits related to debt service payments, allocation of health insurance expenditures, and funding capital projects. All remaining balances resulted from the time lag between the dates that (1) interfund goods and services are provided or reimbursable expenditures occur, (2) transactions are recorded in the accounting system, and (3) payments between funds are made. Advances The Economic Development Fund advanced funds to the TIF 3 Regency Capital Project Fund. The amounts advanced are determined by the deficiency of revenues over expenditures since the inception of the fund. Additionally, multiple funds advanced funds to the Utility Tax Capital Projects Fund to provide resources for future capital projects. The following is a schedule of interfund advances: Receivable Fund General Economic Development Nonmajor Governmental Payable Fund Nonmajor Governmental Nonmajor Governmental Nonmajor Governmental Total, fund financial statements Less fund eliminations Total, interfund advances, government -wide statement of net position Amount $ 110,207 635,883 330,621 1,076,711 (1,076,711) 52 Back to Agenda City of Galesburg Notes to Financial Statements December 31, 2022 The principal purpose of these advances is to fund capital projects for economic development in the City. Additionally, in 2021, the City provided a 10-year advance of funds from the General Fund to the Galesburg Public Library (the Library), the discretely presented component unit, to provide funding for a new HVAC system totaling $512,454. For the fiscal year ending December 31, 2022, outstanding advances from the General Fund to the Library totaled $461,509. For the Statement of Net Position, interfund advances which are owed within the governmental activities or business -type activities are netted and eliminated. Transfers The following is a schedule of interfund transfers: Fund Transferred To Fund Transferred From Amount Economic Development Economic Development Capital Planning Capital Planning Nonmajor Governmental Nonmajor Governmental Nonmajor Governmental Nonmajor Governmental General Nonmajor Governmental General Nonmajor Governmental General Economic Development Nonmajor Governmental Internal Service Total, fund financial statements Less fund eliminations Total transfers, government -wide statement of activities $ 18,173 69,984 6,219,348 37,540 1,989,777 494,248 2,533,995 29,600 11,392,665 (11,392,665) Generally, transfers are used to (1) move revenues from the fund that collects them to the fund that the budget requires to expend them, (2) move receipts restricted to debt service from the funds collecting the receipts to the debt service fund and (3) use unrestricted revenues collected in the general fund to finance various programs accounted for in other funds in accordance with budgetary authorizations. 53 City of Galesburg Back to Agenda Notes to Financial Statements December 31, 2022 Long -Term Obligations Long-term obligations activity for the year ended December 31, 2022, was as follows: Beginning Adjustments Increases Decreases Amounts Ending Due Within Balance One Year Governmental Activities Bonds and notes payable: General obligation debt $ 9,055,000 $ $ $ 775,000 $ 8,280,000 $ 810,000 (Discounts)/Premiums: Bond premium 168,874 21,083 147,791 - Total bonds and notes payable 9,223,874 796,083 8,427,791 810,000 Other liabilities: Compensated absences 1,821,253 1,964,281 1,865,407 1,920,127 1,266,265 Lease liabilities - 185,336 - 63,790 121,546 65,880 Net pension liability, IMRF 152,445 - 152,445 - - Net pension liability, Police 49,786,023 9,858,880 39,927,143 Net pension liability, Firefighters' 43,867,644 8,924,126 34,943,518 Net OPEB liability 13,459,926 2,575,443 10,884,483 - Total other liabilities 109,087,291 185,336 1,964,281 23,440,091 87,796,817 1,332,145 Total governmental activities long-term liabilities $ 118,311,165 $ 185,336 $ 1,964,281 $ 24,236,174 $ 96,224,608 $ 2,142,145 Business -Type Activities Bonds and notes payable: General obligation debt $ 12,410,000 $ - $ - $ 900,000 $ 11,510,000 $ 930,000 Notes payable, direct borrowing 414,058 41,406 372,652 41,406 (Discounts)/Premiums: Bond premium 445,524 63,928 381,596 Total bonds and notes payable 13,269,582 1,005,334 12,264,248 971,406 Other liabilities: Compensated absences 205,411 196,563 160,249 241,725 122,291 Net pension liability, IMRF 28,941 - 28,941 - - Net OPEB liability 1,317,835 282,442 1,035,393 - Total other liabilities 1,552,187 196,563 471,632 1,277,118 122,291 Total business -type activities long-term liabilities $ 14,821,769 $ $ 196,563 $ 1,476,966 $ 13,541,366 $ 1,093,697 The adjustment column represents the addition of lease liabilities in accordance with GASB Statement No. 87. 54 Back to Agenda City of Galesburg Notes to Financial Statements December 31, 2022 General Obligation Debt All general obligation debt payable is backed by the full faith and credit of the City. Debt in the governmental funds will be retired by future property tax levies or tax increments accumulated by the debt service fund. Business -type activities debt is payable by revenues from user fees of those funds or, if the revenues are not sufficient, by future tax levies. Governmental Activities General Obliqation Debt 2011 C Refunding Bonds issued to refund General Obligation Bonds, Series 2003, due in annual payments of $175,000 to $310,000 2013A General Obligation Bonds issued to finance infrastructure improvements for the North Seminary Street Business District, due in annual payments of $30,000 to $125,000 2016 General Obligation Bonds issued to finance capital improvements for the East Fremont Street overlay project and brick streets overlay project, due in annual payments of $345,000 to $670,000 Date of Final Issue Maturity Balance Interest Original December 31, Rates Indebtedness 2022 October 11, December 30, 2011 2023 3.0% - 4.6% $ 2,915,000 $ 990,000 October 8, December 30, 2013 2032 3.0% - 4.3% February 2, December 30, 2016 2035 3.0% - 3.5% Total governmental activities, general obligation debt Business -Type Activities General Obligation Debt 2015 General Obligation Bonds, due in annual payments of $115,000 to $610,000 2017 General Obligation Bonds, due in annual payments of $400,000 to $680,000 1,390,000 310,000 9,600,000 6,980,000 $ 8,280,000 Balance Date of Final Interest Original December 31, Issue Maturity Rates Indebtedness 2022 December 30, 3.0%- May 6, 2015 2032 3.25% $ 8,290,000 $ 5,310,000 December 1, May 2, 2017 2033 2.0% - 5.0% Total business -type activities, general obligation debt 8,320,000 6,200,000 $ 11,510,000 55 Back to Agenda City of Galesburg Notes to Financial Statements December 31, 2022 Debt service requirements to maturity are as follows: Governmental Activities Business -Type Activities General Obligation Debt General Obligation Debt Years Principal Interest Principal Interest 2023 $ 810,000 $ 272,403 $ 930,000 $ 407,294 2024 520,000 242,393 960,000 374,694 2025 545,000 225,993 990,000 348,319 2026 565,000 208,793 1,020,000 319,869 2027 585,000 190,943 1,055,000 284,119 2028-2032 3,320,000 659,563 5,875,000 831,475 2033-2035 1,935,000 134,038 680,000 34,000 Total $ 8,280,000 $ 1,934,126 $ 11,510,000 $ 2,599,770 Lease Liabilities The City has entered into lease agreements as a lessee for financing the temporary acquisition of equipment. These agreements qualify as leases for accounting purposes and, therefore, the assets and obligations have been recorded at the present value of the future minimum lease payments as of the inception date. The obligations will be repaid from the General Fund and the Parks and Recreation Fund. Lease liabilities at December 31, 2022 consist of the following: Governmental Activities Lease Liabilities Copier equipment Golf carts Date of Final Issue Maturity 9/19/2019 8/31/2024 1 /1 /2020 12/31 /2024 Total governmental activities lease liabilities Debt service requirements to maturity are as follows: Balance Interest Original December 31, Rates Indebtedness 2022 3.00% $ 171,642 $ 60,395 3.00% 145,674 61,151 $ 121,546 Governmental Activities Lease Liabilities Years Principal Interest 2023 $ 65,880 $ 3,804 2024 55,666 1,462 Total $ 121,546 $ 5,266 56 Back to Agenda City of Galesburg Notes to Financial Statements December 31, 2022 Notes Payable The City borrowed funds from the Illinois Environmental Protection Agency (IEPA) for flood proofing existing structures at the City's well site near Oquawka, Illinois. The total loan commitment is $1,127,480. The agreement stipulates that 50% of the amount funded by American Recovery and Reinvestment Act (25% of total draws) will be forgiven and not require repayment. The balance requiring repayment at December 31, 2022 was $372,652. Principal payments will be due semiannually and no interest will be paid on the note. The final loan repayment schedule will be determined after the IEPA establishes the final principal amount. This note is repaid by the Water Fund. Notes payable at December 31, 2022 consists of the following: Business -Type Activities Final Interest Original Notes Payable Date of Issue Maturity Rates Indebtedness Loan, Illinois Environmental Protection Agency, due in semi-annual payments of December 24, September 1, $41,406 2010 2031 Total business -type activities notes payable Debt service requirements to maturity are as follows: Years 2023 2024 2025 2026 2027 2028-2031 Total Other Debt Information Balance December 31, 2022 0% $ 1,127,480 $ 372,652 $ 372,652 Business -Type Activities Notes Payable Principal Interest $ 41,406 41,406 41,406 41,406 41,406 165,622 $ 372,652 $ - Compensated absences and net pension and OPEB liabilities attributable to governmental activities are generally liquidated by the General Fund. The City is a home rule municipality and, therefore, is not subject to the statutory general obligation debt limitations. 57 Back to Agenda City of Galesburg Notes to Financial Statements December 31, 2022 Lease Disclosures Lessor - Lease Receivables The City entered into a land lease with American Tower on August 1, 1999 which allowed American Tower to utilize the cell tower on the land owned by the City. The lease's original indebtedness at August 1, 1999 was $863,198 with an annual interest rate of 3.00%. The lease term ends on July 31, 2039. Lease receivables at December 31, 2022 consists of the following: Governmental Activities Years Principal Interest Total 2023 $ 22,667 $ 1,389 $ 24,056 2024 23,664 1,354 25,018 2025 24,704 1,315 26,019 2026 25,789 1,270 27,059 2027 26,923 1,219 28,142 2028-2032 153,409 5,113 158,522 2033-2037 190,117 2,749 192,866 2038-2039 68,988 185 69,173 Total $ 536,261 $ 14,594 $ 550,855 At December 31, 2022, the City recognized $21,711 of lease revenue and $1,419 of interest revenue during the fiscal year. Net Position/Fund Balances Net position reported on the government -wide statement of net position at December 31, 2022, includes the following: Governmental Activities Net investment in capital assets: Land Construction in progress Other capital assets, net of accumulated depreciation Less long-term debt outstanding related to capital assets Plus bond issuance insurance Less unamortized debt premium related to capital assets Less lease liability Total net investment in capital assets $ 6,506,083 1,800,184 73,478,485 (7,212,576) 16,793 (125,259) (121,546) $ 74,342,164 144 Back to Agenda City of Galesburg Notes to Financial Statements December 31, 2022 Governmental Funds Governmental fund balances reported on the fund financial statements at December 31, 2022, include the following: Economic Capital General Development Planning Nonmajor Total Fund Balances Nonspendable: Prepaid items $ 411,888 $ 9,198 $ $ 120,210 $ 541,296 Inventories 55,881 - - 55,881 Advances 571,716 - 571,716 Property held for resale - 159,219 159,219 Permanent fund principal - - 465,224 465,224 Subtotal 1,039,485 9,198 744,653 1,793,336 Restricted for: Motor fuel tax - - 1,320,906 1,320,906 Special enforcement 472,126 472,126 General government 536,448 536,448 Foreign fire 147,565 147,565 Infrastructure improvements - 6,125 6,125 Economic development 768,305 - 768,305 TIF expenditures - 1,226,525 1,226,525 Town of the City 1,590,692 1,590,692 Cemetery 101,040 101,040 Public works 997,015 997,015 Restricted donations 12,795 165,721 178,516 Subtotal 12,795 768,305 6,564,163 7,345,263 Committed to: General government encumbrances 127,065 - - - 127,065 Capital projects - 3,877,091 567,986 4,445,077 Railroad Hall of Fame 500,000 - - 500,000 Parks and recreation encumbrances - 20,910 20,910 Property redevelopment 913,963 913,963 Building repair and maintenance 58,965 58,965 Community center building 12,035 12,035 Computer replacement 258,620 258,620 Economic development 8,407,585 - 8,407,585 Vehicle replacement - 975,887 975,887 Subtotal 627,065 8,407,585 3,877,091 2,808,366 15,720,107 Assigned to: Economic development - 2,393,096 - - 2,393,096 Building repair and maintenance - 2,792,014 2,792,014 Computer replacement 1,375,867 1,375,867 Vehicle replacement 4,278,546 4,278,546 Player fields 24,662 24,662 Capital projects 3,558,327 871,784 4,430,111 Parks and recreation - 2,342,279 2,342,279 Subtotal - 2,393,096 3,558,327 11,685,152 17,636,575 Unassigned (deficit): 11,235,783 - - (1,261,915) 9,973,868 Total fund balances $ 12,915,128 $ 11,578,184 $ 7,435,418 $ 20,540,419 $ 52,469,149 59 City of Galesburg Back to Agenda Notes to Financial Statements December 31, 2022 Business -Type Activities Net investment in capital assets: Land Construction in progress Other capital assets, net of accumulated depreciation Less long-term debt outstanding Plus deferred charge on refunding Less unamortized debt premium Total net investment in capital assets Component Unit Galesburg Public Library $ 693,913 15,700 34,144,044 (11, 882,652 ) 713,158 (381,596) $ 23,302,567 This report contains the Galesburg Public Library (Library), which is included as a component unit. In addition to the basic financial statements and the preceding notes to financial statements which apply, the following additional disclosures are considered necessary for a fair presentation. Basis of Accounting/Measurement Focus The Library follows the modified accrual basis of accounting and the flow of economic resources measurement focus. Deposits and Investments Carrying Statement Value Balances Associated Risks Deposits $ 5,178,956 $ 5,186,503 Custodial credit risk, deposits Illinois funds 40,670 40,670 Credit risk Mutual funds 1,656,357 1,656,357 N/A Custodial credit risk, investments, concentration of Stocks 413,323 413,323 credit risk Money market mutual funds, bond funds 42,417 42,417 Credit risk Beneficial interest in endowment fund 14,586 14,586 N/A Petty cash 1,130 - N/A Total deposits and investments $ 7,347,439 $ 7,353,856 The Library categorizes its fair value measurements within the fair value hierarchy established by generally accepted accounting principles. The hierarchy is based on the valuation inputs used to measure the fair value of the asset. Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs are significant other observable inputs; Level 3 inputs are significant unobservable inputs. •1 Back to Agenda City of Galesburg Notes to Financial Statements December 31, 2022 The Library utilized the fair market valuation method of recurring fair value measurements. As of December 31, 2022, the Library's investments were measured using valuation inputs as follows: Investment Type December 31, 2022 Level Level Level Total Money market mutual funds, bond $ 42,417 $ - $ - $ 42,417 funds Mutual funds 1,656,357 - - 1,656,357 Stocks 413,323 - - 413,323 Beneficial interest in endowment fund 14.586 - - 14.586 Total $ 2,126,683 $ - $ - $ 2,126,683 Custodial Credit Risk Deposits Custodial credit risk is the risk that in the event of a financial institution failure, the Library's deposits may not be returned to the Library. The Library does not have any deposits exposed to custodial credit risk. Investments For an investment, custodial credit risk is the risk that, in the event of the failure of the counterparty, the Library will not be able to recover the value of its investments or collateral securities that are in the possession of an outside party. The Library does not have any investments exposed to custodial credit risk. Credit Risk Credit risk is the risk that an issuer or other counterparty to an investment will not fulfill its obligations. As of December 31, 2022, the Library's investments were rated as follows: Investment Illinois funds Money market mutual funds, bond funds Moody's Standard & Investors Poors Services AAAm N/R N/R N/R See Note 1 for further information on deposit and investment policies. 61 City of Galesburg Back to Agenda Notes to Financial Statements December 31, 2022 Capital Assets Capital assets not being depreciated: Land Construction in progress Total capital assets not being depreciated Capital assets being depreciated: Buildings and improvements Machinery and equipment Total capital assets being depreciated Total capital assets Less accumulated depreciation for: Buildings and improvements Machinery and equipment Total accumulated depreciation Net capital assets being depreciated Total Library capital assets, net of accumulated depreciation Long -Term Obligations Beginning Ending Balance Additions Deletions Balance $ 797,603 $ - $ 1,802,184 7,104,838 2,599,787 7,104,838 1,355,125 - 654,619 - 2,009,744 - 4,609,531 7,104,838 (985,441) (15,247) (191,815) (25,133) (1,177,256) (40,380) 832,488 (40,380) - $ 797,603 - 8,907,022 - 9,704,625 1,355,125 654,619 2,009,744 i§WAEKCI1;% - (1,000,688) _ (216,948) (1,217,636) _ 792,108 $ 3,432,275 $ 7,064,458 $ - $ 10,496,733 On July 1, 2019, the Library entered into a loan agreement with the Library Foundation, wherein the Foundation loaned $3,000,000 to the Library. The Loan is for twelve months with an interest rate of 3.75%, payable semi-annually, with the principal payable on July 1, 2022. During 2022, $2,000,000 was repaid and the remaining $1,000,000 was rolled into a new loan receivable maturing July 1, 2024 with an interest rate of 2.26% due semi- annually. As the Foundation is reported as part of the Library on the government -wide financial statements, the $1,000,000 due -to liability of the Library and the $1,000,000 receivable of the Foundation are netted and eliminated for reporting purposes. On July 1, 2020, the Foundation borrowed $3,000,000 from U.S. Bank with an initial interest rate of 2.26%. Monthly interest only payments in amounts determined by the lender shall be paid by the Foundation on the 30th day of each month, commencing and continuing until the maturity date of July 1, 2022. The entire remaining principal was paid in full in 2022. On October 28, 2022, the Library issued $2,000,000 in debt certificates with an initial interest rate of 5.00%. Monthly interest only payments in amounts determined by the lender are paid on the 28th of each month, commencing on November 28, 2022 and continuing until the maturity date of July 28, 2023. 62 Back to Agenda City of Galesburg Notes to Financial Statements December 31, 2022 Amounts Beginning Ending Due Within Balance Increases Decreases Balance One Year Debt certificates, direct borrowing $ 2,000,500 $ 2,000,000 $ 2,000,500 $ 2,000,000 $ 2,000,000 Notes payable, direct borrowing 3,000,000 - 3,000,000 - - Compensated absences 122,741 105,155 107,918 119,978 37,712 Net pension liability, IMRF 15,803 - 15,803 - - Net OPEB liability 22,753 - 3,739 19,014 - Total $ 5,161,797 $ 2,105,155 $ 5,127,960 $ 2,138,992 $ 2,037,712 Debt service requirements to maturity for debt certificates and notes payable are as follows: Principal Interest 2023 $ 2,000,000 $ 69,667 Total $ 2,000,000 $ 69,667 4. Other Information Employees' Retirement System The City contributes to three defined benefit pension plans, the Illinois Municipal Retirement Fund (IMRF), an agent -multiple -employer public employee retirement system; the Police Pension Plan which is a single -employer pension plan; and the Firefighters' Pension Plan which is a single -employer pension plan. The benefits, benefit levels, employee contributions and employer contributions for the plans are governed by Illinois Compiled Statutes and can only be amended by the Illinois General Assembly. The Police Pension Plan and the Firefighters' Pension Plan do not issue separate reports on the pension plans. IMRF does issue a publicly available report that includes financial statements and supplementary information for the plan as a whole, but not for individual employers. That report can be obtained from IMRF, 2211 York Road, Suite 500, Oak Brook, Illinois 60523. This report is also available for download at www.imrf.org. 63 City of Galesburg Back to Agenda Notes to Financial Statements December 31, 2022 For the year ended December 31, 2022, the City recognized the following balances in the government -wide financial statements: Total Pension Net Pension Liability Liability Deferred Deferred Outflows of Inflows of Resources Resources Pension Expense IMRF, City and Library* $ 69,998,495 $ - $ 1,950,207 $ 10,931,919 $ (1,054,637) IMRF, Town* 2,627,218 - 36,886 407,258 (107,890) Police Pension Plan 69,710,858 39,927,143 16,007,476 16,117,760 4,525,197 Firefighters' Pension Plan 61,319,580 34,943,518 9,991,532 14,723,721 2,747,221 Total $203,656,151 $ 74,870,661 $ 27,986,101 $ 42,180,658 $ 6,109,891 As of December 31, 2022, the City and Library reported an IMRF net pension asset of $7,308,736 and the Township reported an IMRF net pension asset of $554,274. Illinois Municipal Retirement Fund - City and Library Plan Description All employees (other than those covered by the Police and Firefighters' Pension plans) hired in positions that meet or exceed the prescribed annual hourly standard must be enrolled in IMRF as participating members. IMRF has a two tier plan. Members who first participated in IMRF or an Illinois Reciprocal System prior to January 1, 2011 participate in Tier 1. All other members participate in Tier 2. For Tier 1 participants, pension benefits vest after 8 years of service. Participating members who retire at age 55 (at reduced benefits) or after age 60 (at full benefits) with 8 years of service are entitled to an annual retirement benefit, payable monthly for life in an amount equal to 1-2/3% of their final rate of earnings (average of the highest 48 consecutive months' earnings during the last 10 years) for credited service up to 15 years and 3% for each year thereafter. Employees hired on or after January 1, 2011, are eligible for Tier 2 benefits. For Tier 2 participants, pension benefits vest after 10 years of service. Participating members who retire at age 62 (at reduced benefits) or after age 67 (at full benefits) with 10 years of service are entitled to an annual retirement benefit, payable monthly for life in an amount equal to 1-2/3% of their final rate of earnings for the first 15 years of service credit, plus 2% for each year of service after 15 years to a maximum of 75% of their final rate of earnings. Final rate of earnings is the highest total earnings during any 96 consecutive months within the last 10 years of service, divided by 96. Under Tier 2, the pension is increased ever year after retirement, upon reaching age 67, by the lesser of 3% of the original pension amount or 1/2 of the increase in the Consumer Price Index of the original pension amount. Under the employer number within IMRF, both the City and Library contribute to the plan. As a result, IMRF is considered to be an agent multiple -employer plan through which cost -sharing occurs between the City and Library. Plan Membership At December 31, 2021, the measurement date, membership in the plan was as follows: Retirees and beneficiaries Inactive, non -retired members Active members Total 197 66 160 42:3 64 Back to Agenda City of Galesburg Notes to Financial Statements December 31, 2022 Contributions As set by statute, City and Library employees participating in IMRF are required to contribute 4.50% of their annual covered salary. The statute requires the City and Library to contribute the amount necessary, in addition to member contributions, to finance the retirement coverage of its own employees. The City and Library's actuarially determined contribution rate for calendar year 2022 was 9.95% of annual covered payroll for IMRF. The City and Library also contribute for disability benefits, death benefits and supplemental retirement benefits, all of which are pooled at the IMRF level. Contribution rates for disability and death benefits are set by the IMRF Board of Trustees, while the supplemental retirement benefits rate is set by statute. Net Pension Liability/(Asset) The net pension liability/(asset) was measured as of December 31, 2021, and the total pension liability used to calculate the net pension liability/(asset) was determined by an actuarial valuation as of that date. Summary of Significant Accounting Policies For purposes of measuring the net pension liability/(asset), deferred outflows of resources and deferred inflows of resources related to pensions and pension expense, information about the fiduciary net position of IMRF and additions to/deductions from IMRF fiduciary net position have been determined on the same basis as they are reported by IMRF. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value. Actuarial Assumptions The total pension liability for IMRF was determined by actuarial valuations performed as of December 31, 2021 using the following actuarial methods and assumptions: Actuarial cost method Entry Age Normal Asset valuation method Market Value Actuarial assumptions Investment Rate of Return 7.25% Salary increases 2.85% - 13.75% Price inflation 2.25% Mortality For non -disabled retirees, the Pub-2010, Amount -Weighted, below -median income, General, Retiree, Male (adjusted 106%) and Female (adjusted 105%) tables, and future mortality improvements projected using scale MP-2020. For disabled retirees, the Pub-2010, Amount - Weighted, below -median income, General, Disabled Retiree, Male and Female (both unadjusted) tables, and future mortality improvements projected using scale MP-2020. For active members, the Pub-2010, Amount- Weighted, below -median income, General, Employee, Male and Female (both unadjusted) tables, and future mortality improvements projected using scale MP-2020. 65 Back to Agenda City of Galesburg Notes to Financial Statements December 31, 2022 Long -Term Expected Real Rate of Return The long-term expected rate of return on pension plan investments was determined using an asset allocation study in which best -estimate ranges of expected future real rates of return (net of pension plan investment expense and inflation) were developed for each major asset class. These ranges were combined to produce long-term expected rate of return by the target asset allocation percentage and by adding expected inflation. The target allocation and best estimates of arithmetic and geometric real rates of return for each major asset class are summarized in the following table: Projected Returns/Risks Target One Year Ten Year Asset Class Allocation Arithmetic Geometric Equities 39.00 % 3.25 % 1.90 % International equities 15.00 4.89 3.15 Fixed income 25.00 (0.50) (0.60) Real estate 10.00 4.20 3.30 Alternatives 10.00 Private equity 8.85 5.50 Commodities 2.90 1.70 Cash equivalents 1.00 (0.90) (0.90) Discount Rate The discount rate used to measure the total pension liability for IMRF was 7.25%, the same as the prior valuation. The projection of cash flows used to determine the discount rate assumed that member contributions will be made at the current contribution rate and that City and Library contributions will be made at rates equal to the difference between actuarially determined contribution rate and the member rate. Based on those assumptions, the fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on investments was applied to all periods of projected benefits to determine the total pension liability. Discount Rate Sensitivity The following is a sensitivity analysis of the net pension liability/(asset) to changes in the discount rate. The table below presents net pension liability/(asset) of the City and Library calculated using the discount rate of 7.25% as well as what the net pension liability/(asset) would be if it were to be calculated using a discount rate that is 1-percentage-point lower (6.25%) or 1-percentage-point higher (8.25%) than the current rate: Current 1% Decrease Discount Rate 1% Increase City: Total pension liability $ 73,385,249 $ 65,567,056 $ 59,321,946 Plan fiduciary net position 72,297,845 72,297,845 72,297,845 Net pension liability/(asset) $ 1,087,404 $ (6,7309789) $ (12,9759899) City of Galesburg Back to Agenda Notes to Financial Statements December 31, 2022 Library: Total pension liability Plan fiduciary net position Net pension liability/(asset) Total: Total pension liability Plan fiduciary net position Net pension liability/(asset) Changes in Net Pension Liability/(Asset) 1 % Decrease Current Discount Rate 1% Increase $ 4,959,842 $ 4,431,439 $ 4,009,355 5,009,386 5,009,386 5,009,386 $ (49,544) $ (577,947) $ (1,000,031) $ 78,345,091 $ 69,998,495 $ 63,331,301 77, 307, 231 77, 307, 231 77, 307, 231 $ 1,037,860 $ (7,3089736) $ (13,9759930) The changes in net pension liability/(asset) for the calendar year ended December 31, 2021 were as follows: City: Balances at December 31, 2020 Service cost Interest on total pension liability Differences between expected and actual experience of the total pension liability Change of assumptions Benefit payments, including refunds of employee contributions Contributions, employer Contributions, employee Net investment income Other (net transfer) Balances at December 31, 2021 Library: Balances at December 31, 2020 Service cost Interest on total pension liability Differences between expected and actual experience of the total pension liability Change of assumptions Benefit payments, including refunds of employee contributions Contributions, employer Contributions, employee Net investment income Other (net transfer) Balances at December 31, 2021 Increase (Decrease) Total Pension Plan Fiduciary Net Pension Liability Net Position Liability/(Asset) (a) (b) (a) - (b) $ 65,007,520 814,655 4,521,936 (897,744) 210 $ 64,826,134 $ 181,386 814,655 4,521,936 (897,744) 210 (3,879,521) (3,879,521) - - 1,150,537 (1,150,537) - 390,632 (390,632) - 11,140,512 (11,140,512) - (1,330,449) 1,330,449 $ 65,567,056 $ 72,297,845 $ (6,730,789) $ 4,383,623 $ 4,367,820 $ 15,803 69,951 - 69,951 388,281 - 388,281 (77,086) - (77,086) (210) - (210) (333,120) (333,120) - - 98,792 (98,792) - 33,542 (33,542) - 956,593 (956,593) - (114,241) 114,241 $ 4,431,439 $ 5,009,386 $ (577,947) 67 City of Galesburg Back to Agenda Notes to Financial Statements December 31, 2022 Total: Balances at December 31, 2020 Service cost Interest on total pension liability Differences between expected and actual experience of the total pension liability Benefit payments, including refunds of employee contributions Contributions, employer Contributions, employee Net investment income Other (net transfer) Balances at December 31, 2021 Increase (Decrease) Total Pension Plan Fiduciary Net Pension Liability Net Position Liability/(Asset) (a) (b) (a) - (b) $ 69,391,143 884,606 4,910,217 (974,830) (4,212,641) $ 69,193,954 $ 197,189 884,606 4,910,217 (974,830) (4,212,641) - 1,249,329 (1,249,329) 424,174 (424,174) 12,097,105 (12,097,105) (1,444,690) 1,444,690 $ 69,998,495 $ 77,307,231 $ (7,308,736) Plan fiduciary net position as a percentage of the total pension liability 110.44 % Pension Expense and Deferred Outflows of Resources and Deferred Inflows of Resources Related to Pensions For the year ended December 31, 2022, the City and Library recognized pension expense of $(1,054,637). The City and Library reported deferred outflows and inflows of resources related to pension from the following sources: Deferred Deferred Outflows of Inflows of Resources Resources City: Difference between expected and actual experience $ 685,893 $ 703,856 Assumption changes 205,721 333,717 Net difference between projected and actual earnings on pension plan investments - 9,029,892 Contributions subsequent to the measurement date 902,872 - Total $ 1,794,486 $ 10,067,465 Library: Difference between expected and actual experience $ 58,895 $ 60,437 Assumption changes 17,664 28,655 Net difference between projected and actual earnings on pension plan investments - 775,362 Contributions subsequent to the measurement date 79,162 - Total $ 155,721 $ 864,454 .: City of Galesburg Back to Agenda Notes to Financial Statements December 31, 2022 Total: Difference between expected and actual experience Assumption changes Net difference between projected and actual earnings on pension plan investments Contributions subsequent to the measurement date Total Deferred Deferred Outflows of Inflows of Resources Resources $ 744,788 $ 764,293 223,385 362,372 9,805,254 982,034 $ 1,950,207 $ 10,931,919 The amount reported as deferred outflows resulting from contributions subsequent to the measurement date in the above table will be recognized as a reduction in the net pension liability/(asset) for the year ending December 31, 2023. The remaining amounts reported as deferred outflows and inflows of resources related to pensions ($(9,963,746)) will be recognized in pension expense as follows: Year Ending December 31, City Library Total 2023 $ (1,673,279) $ (143,678) $ (1,816,957) 2024 (3,641,993) (312,724) (3,954,717) 2025 (2,407,661) (206,736) (2,614,397) 2026 (1,452,918) (124,757) (1,577,675) Total $ (9,175,851) $ (787,895) $ (9,963,746) Illinois Municipal Retirement Fund - Town of the City of Galesburg Plan Description All employees hired in positions that meet or exceed the prescribed annual hourly standard must be enrolled in IMRF as participating members. IMRF has a two tier plan. Members who first participated in IMRF or an Illinois Reciprocal System prior to January 1, 2011 participate in Tier 1. All other members participate in Tier 2. For Tier 1 participants, pension benefits vest after 8 years of service. Participating members who retire at or after age 60 with 8 years of service are entitled to an annual retirement benefit, payable monthly for life in an amount equal to 1 2/3% of their final rate of earnings (average of the highest 48 consecutive months' earnings during the last 10 years) for credited service up to 15 years and 2% for each year thereafter. Employees hired on or after January 1, 2011, are eligible for Tier 2 benefits. For Tier 2 participants, pension benefits vest after 10 years of service. Participating members who retire at age 62 (at reduced benefits) or after age 67 (at full benefits) with 10 years of service are entitled to an annual retirement benefit, payable monthly for life in an amount equal to 1-2/3% of their final rate of earnings for the first 15 years of service credit, plus 2% for each year of service after 15 years to a maximum of 75% of their final rate of earnings. Final rate of earnings is the highest total earnings during any 96 consecutive months within the last 10 years of service, divided by 96. Under Tier 2, the pension is increased ever year after retirement, upon reaching age 67, by the lesser of 3% of the original pension amount or 1/2 of the increase in the Consumer Price Index of the original pension amount. .• City of Galesburg Back to Agenda Notes to Financial Statements December 31, 2022 Plan Membership At December 31, 2021, the measurement date, membership in the plan was as follows: Retirees and beneficiaries Inactive, non -retired members Active members Total Contributions 18 As set by statute, Town employees participating in IMRF are required to contribute 4.50% of their annual covered salary. The statute requires the Town to contribute the amount necessary, in addition to member contributions, to finance the retirement coverage of its own employees. The Town's actuarially determined contribution rate for calendar year 2022 was 7.58% of annual covered payroll. The Town also contributes for disability benefits, death benefits and supplemental retirement benefits, all of which are pooled at the IMRF level. Contribution rates for disability and death benefits are set by the IMRF Board of Trustees, while the supplemental retirement benefits rate is set by statute. Net Pension Liability/(Asset) The net pension liability/(asset) was measured as of December 31, 2021 and the total pension liability used to calculate the net pension liability/(asset) was determined by an actuarial valuation as of that date. Summary of Significant Accounting Policies For purposes of measuring the net pension liability/(asset), deferred outflows of resources and deferred inflows of resources related to pensions and pension expense, information about the fiduciary net position of IMRF and additions to/deductions from IMRF fiduciary net position have been determined on the same basis as they are reported by IMRF. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value. Actuarial Assumptions The total pension liability for IMRF was determined by actuarial valuations performed as of December 31, 2021 using the following actuarial methods and assumptions: Actuarial cost method Entry Age Normal Asset valuation method Market Value Actuarial assumptions Investment Rate of Return 7.25% Salary increases 2.85% to 13.75%, including inflation Price inflation 2.25% 70 Back to Agenda City of Galesburg Notes to Financial Statements December 31, 2022 Mortality For non -disabled retirees, the Pub-2010, Amount -Weighted, below -median income, General, Retiree, Male (adjusted 106%) and Female (adjusted 105%) tables, and future mortality improvements projected using scale MP-2020. For disabled retirees, the Pub-2010, Amount - Weighted, below -median income, General, Disabled Retiree, Male and Female (both unadjusted) tables, and future mortality improvements projected using scale MP-2020. For active members, the Pub-2010, Amount- Weighted, below -median income, General, Employee, Male and Female (both unadjusted) tables, and future mortality improvements projected using scale MP-2020. Long -Term Expected Real Rate of Return See Long -Term Expected Real Rate of Return section in Illinois Municipal Retirement Fund - City and Library note above. Discount Rate The discount rate used to measure the total pension liability for IMRF was 7.25%, the same as the prior valuation. The projection of cash flows used to determine the discount rate assumed that member contributions will be made at the current contribution rate and that Town contributions will be made at rates equal to the difference between actuarially determined contribution rate and the member rate. Based on those assumptions, the fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on investments was applied to all periods of projected benefits to determine the total pension liability. Discount Rate Sensitivity The following is a sensitivity analysis of the net pension liability/(asset) to changes in the discount rate. The table below presents the net pension liability/(asset) of the Town calculated using the discount rate of 7.25% as well as what the net pension liability/(asset) would be if it were to be calculated using a discount rate that is 1-percentage-point lower (6.25%) or 1- percentage-point higher (8.25%) than the current rate: Current 1% Decrease Discount Rate 1% Increase Total pension liability $ 2,879,916 $ 2,627,218 $ 2,413,768 Plan fiduciary net position 3,181,492 3,181,492 3,181,492 Net pension liability/(asset) $ (301,576) $ (554,274) $ (767,724) 71 City of Galesburg Back to Agenda Notes to Financial Statements December 31, 2022 Changes in Net Pension Liability/(Asset) The Town changes in net pension liability/(asset) for the calendar year ended December 31, 2021 were as follows: Balances at December 31, 2020 Service cost Interest on total pension liability Differences between expected and actual experience of the total pension liability Benefit payments, including refunds of employee contributions Contributions, employer Contributions, employee Net investment income Other (net transfer) Balances at December 31, 2021 Plan fiduciary net position as a percentage of the total pension liability Increase (Decrease) Total Pension Plan Fiduciary Net Pension Liability Net Position Liability/(Asset) (a) (b) (a) - (b) $ 2,587,139 $ 2,812,991 $ (225,852) 37,308 - 37,308 183,140 - 183,140 (20,922) - (20,922) (159,447) (159,447) - - 28,280 (28,280) - 16,792 (16,792) - 494,153 (494,153) - (11,277) 11,277 $ 2,627,218 $ 3,181,492 $ (554,274) 121.10 % Pension Expense and Deferred Outflows of Resources and Deferred Inflows of Resources Related to Pensions For the year ended December 31, 2022, the Town recognized pension expense of $(107,890). The Town reported deferred outflows and inflows of resources related to pension from the following sources: Difference between expected and actual experience Assumption changes Net difference between projected and actual earnings on pension plan investments Contributions subsequent to the measurement date Total Deferred Deferred Outflows of Inflows of Resources Resources $ 15,687 $ 12,784 - 2,781 - 391,693 21,199 - $ 36,886 $ 407,258 72 Back to Agenda City of Galesburg Notes to Financial Statements December 31, 2022 The amount reported as deferred outflows resulting from contributions subsequent to the measurement date in the above table will be recognized as a reduction in the net pension liability/(asset) for the year ending December 31, 2023. The remaining amounts reported as deferred outflows and inflows of resources related to pensions ($(370,372)) will be recognized in pension expense as follows: Year Endinq December 31, Total 2023 $ (59,936) 2024 (155,392) 2025 (96,089) 2026 (58,955) Total $ (370,372) Police Pension Plan Description Police sworn personnel are covered by the Police Pension Plan, which is a defined benefit single -employer pension plan. Although this is a single employer pension plan, the defined benefits and employee and employer contribution levels are governed by Illinois State Statutes (Chapter 40 ILCS 5/3) and may be amended only by the Illinois legislature. The City accounts for the plan as a pension trust fund. As provided for in the Illinois Compiled Statutes, the Plan provides retirement benefits as well as death and disability benefits to employees grouped into two tiers. Tier 1 is for employees hired prior to January 1, 2011 and Tier 2 is for employees hired after that date. The following is a summary of the Police Pension Fund as provided for in Illinois Compiled Statutes. Tier 1 - Covered employees attaining the age of 50 or more with 20 or more years of creditable service are entitled to receive an annual retirement benefit of one half of the salary attached to the rank on the last day of service, or for one year prior to the last day, whichever is greater. The pension shall be increased by 2.5% of such salary for each additional year of service over 20 years up to 30 years to a maximum of 75% of such salary. Employees with at least 8 years but less than 20 years of credited service may retire at or after age 60 and receive a reduced retirement benefit. The monthly pension of a police officer who retired with 20 or more years of service after January 1, 1977 shall be increased annually, following the first anniversary date of retirement and paid upon reaching at least the age 55, by 3% of the original pension and 3% compounded annually thereafter. Tier 2 - Covered employees attaining the age of 55 or more with 10 or more years of creditable service are entitled to receive a monthly pension of 2.5% of the final average salary for each year of creditable service. The salary is initially capped at $106,800 but increases annually thereafter and is limited to 75% of final average salary. Employees with 10 or more years of creditable service may retire at or after age 50 and receive a reduced retirement benefit. The monthly pension of a police shall be increased annually on the January 1 occurring either on or after the attainment of age 60 or the first anniversary of the pension start date, whichever is later. Each annual increase shall be calculated at 3% or one-half the annual unadjusted percentage increase in the CPI, whichever is less. 73 City of Galesburg Back to Agenda Notes to Financial Statements December 31, 2022 Plan Membership At December 31, 2021, the actuarial valuation date, the Police Pension membership consisted of: Retirees and beneficiaries Inactive, non -retired members Active members Total Contributions 60 11 49 120 Covered employees are required to contribute 9.91 % of their base salary to the Police Pension Plan. If an employee leaves covered employment with less than 20 years of service, accumulated employee contributions may be refunded without accumulated interest. The City is required to contribute the remaining amounts necessary to finance the plans as actuarially determined by an enrolled actuary. Effective January 1, 2011 the City's contributions must accumulate to the point where the past service cost for the Police Pension Plan is 90% funded by the year 2040. The City's actuarially determined contribution rate for the fiscal year ending December 31, 2022 was 128.83% of annual covered payroll. Net Pension Liability/(Asset) The net pension liability/(asset) was measured as of December 31, 2022 and the total pension liability used to calculate the net pension liability/(asset) was determined by an annual actuarial valuation as of that date. Summary of Significant Accounting Policies The financial statements of the Police Pension Plan are prepared using the accrual basis of accounting. Plan member contributions are recognized in the period in which contributions are due. The City's contributions are recognized when due and a formal commitment to provide the contributions are made. Benefits and refunds are recognized when due and payable in accordance with the terms of the plan. Plan investments are reported at fair value. Short-term investments are reported at cost, which approximated fair value. Investments that do not have an established market are reported at estimated fair values. 74 Back to Agenda City of Galesburg Notes to Financial Statements December 31, 2022 Actuarial Assumptions The total pension liability was determined by an actuarial valuation performed as of December 31, 2022 using the following actuarial methods and assumptions: Actuarial cost method Entry Age Normal Asset valuation method Fair value Actuarial assumptions Interest rate 6.75% Inflation 2.25% Projected salary increases 3.75% - 4.78% Cost -of -living adjustments 2.25% Mortality rates were based on the PubS-2010(A) Study Adjusted for Plan Status, Demographics and Illinois Public Pension Data. The actuarial assumptions were based on the results of the Lauterbach & Amen Experience Study for Police 2020. Discount Rate The discount rate used to measure the total pension liability for the Police Pension Plan was 6.31%. The discount rate calculated using the December 31, 2021 measurement date was 4.69%. The projection of cash flows used to determine the discount rate assumed that member contributions will be made at the current contribution rate and that City contributions will be made at rates equal to the difference between actuarially determined contribution rates and the member rate. Based on those assumptions, the Plan's fiduciary net position was projected not to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on Plan investments of 6.75% was blended with the index rate of 3.72% for tax exempt 20-year general obligation municipal bonds with an average AA credit rating as of December 31, 2022 to arrive at a discount rate of 6.31 % used to determine the total pension liability. The year ending December 31, 2072 is the last year in the project period for which projected benefit payments are fully funded. Discount Rate Sensitivity The following is a sensitivity analysis of the net pension liability to changes in the discount rate. The table below presents the pension liability of the City calculated using the discount rate of 6.31 % as well as what the net pension liability would be if it were to be calculated using a discount rate that is 1-percentage-point lower (5.31%) or 1-percentage-point higher (7.31%) than the current rate: Current 1% Decrease Discount Rate 1% Increase Total pension liability $ 79,622,341 $ 69,710,858 $ 61,646,544 Plan fiduciary net position 29,783,715 29,783,715 29,783,715 Net pension liability $ 49,838,626 $ 39,927,143 $ 31,862,829 75 City of Galesburg Back to Agenda Notes to Financial Statements December 31, 2022 Changes in Net Pension Liability/(Asset) The City's changes in net pension liability/(asset) for the calendar year ended December 31, 2022 was as follows: Balances at December 31, 2021 Service cost Interest on total pension liability Changes in benefit terms Differences between expected and actual experience of the total pension liability Change of assumptions Benefit payments, including refunds of employee contributions Contributions, employer Contributions, employee Net investment income Administration Balances at December 31, 2022 Plan fiduciary net position as a percentage of the total pension liability Increase (Decrease) Total Pension Plan Fiduciary Net Pension Liability Net Position Liability/Asset (a) (b) (a) - (b) $ 83,987,539 $ 34,201,516 $ 49,786,023 1,437,628 - 1,437,628 3,911,784 - 3,911,784 (56,171) - (56,171) 1,215,904 - 1,215,904 (17,220,907) - (17,220,907) (3,564,919) (3,564,919) - - 4,270,139 (4,270,139) - 354,489 (354,489) - (5,446,020) 5,446,020 - (319490) 31,490 $ 69,710,858 $ 29,783,715 $ 39,927,143 42.72 % Pension Expense and Deferred Outflows of Resources and Deferred Inflows of Resources Related to Pensions For the year ended December 31, 2022, the City recognized pension expense of $4,525,197. The City reported deferred outflows and inflows of resources related to pension from the following sources: Difference between expected and actual experience Assumption changes Net difference between projected and actual earnings on pension plan investments Total Deferred Deferred Outflows of Inflows of Resources Resources $ 2,413,368 $ 1,934,051 9,071,725 14,183,709 4,522,383 - $ 16,007,476 $ 16,117,760 76 City of Galesburg Back to Agenda Notes to Financial Statements December 31, 2022 The amounts reported as deferred outflows and inflows of resources related to pensions ($(110,284)) will be recognized in pension expense as follows: Year Ending December 31, 2023 2024 2025 2026 2027 Total Firefighters' Pension Plan Description Amount $ 1,085,851 1,291,292 512,924 (1,109,108) (1,891,243) $ (110,284) Fire sworn personnel are covered by the Firefighters' Pension Plan, which is a defined benefit single -employer pension plan. Although this is a single employer pension plan, the defined benefits and employee and employer contribution levels are governed by Illinois State Statutes (Chapter 40 ILCS 5/3) and may be amended only by the Illinois legislature. The City accounts for the plan as a pension trust fund. As provided for in the Illinois Compiled Statutes, the Firefighters' Pension Plan provides retirement benefits as well as death and disability benefits to employees grouped into two tiers. Tier 1 is for employees hired prior to January 1, 2011 and Tier 2 is for employees hired after that date. The following is a summary of the Firefighters' Pension Plan as provided for in Illinois Compiled Statutes. Tier 1 - Covered employees attaining the age of 50 or more with 20 or more years of creditable service are entitled to receive a monthly retirement benefit of one half of the monthly salary attached to the rank held in the fire service at the date of retirement. The monthly pension shall be increased by one twelfth of 2.5% of such monthly salary for each additional month over 20 years of service through 30 years of service to a maximum of 75% of such monthly salary. Employees with at least 10 years but less than 20 years of credited service may retire at or after age 60 and receive a reduced retirement benefit. The monthly pension of a firefighter who retired with 20 or more years of service after January 1, 1977 shall be increased annually, following the first anniversary date of retirement and paid upon reaching at least the age 55, by 3% of the original pension and 3% compounded annually thereafter. Tier 2 - Covered employees attaining the age of 55 or more with 10 or more years of creditable service are entitled to receive a monthly pension of 2.5% of the final average salary for each year of creditable service. The salary is initially capped at $106,800 but increases annually thereafter and is limited to 75% of final average salary. Employees with 10 or more years of creditable service may retire at or after age 50 and receive a reduced retirement benefit. The monthly pension of a firefighter shall be increased annually on the January 1 occurring either on or after the attainment of age 60 or the first anniversary of the pension start date, whichever is later. Each annual increase shall be calculated at 3% or one-half the annual unadjusted percentage increase in the CPI, whichever is less. 77 City of Galesburg Back to Agenda Notes to Financial Statements December 31, 2022 Plan Membership At December 31, 2021, the actuarial valuation date, the Firefighters' Pension Plan membership consisted of: Retirees and beneficiaries Inactive, non -retired members Active members Total Contributions 66 5 41 112 Participants contribute a fixed percentage of their base salary to the plans. At December 31, 2022, the contribution percentage was 9.455%. If a participant leaves covered employment with less than 20 years of service, accumulated participant contributions may be refunded without accumulated interest. The City is required to contribute the remaining amounts necessary to finance the plans as actuarially determined by an enrolled actuary. Effective January 1, 2011 the City's contributions must accumulate to the point where the past service cost for the Firefighters' Pension Plan is 90% funded by the year 2040. The City's actuarially determined contribution rate for the fiscal year ending December 31, 2022 was 135.97% of annual covered payroll. Net Pension Liability/(Asset) The net pension liability/(asset) was measured as of December 31, 2022 and the total pension liability used to calculate the net pension liability/(asset) was determined by an annual actuarial valuation as of that date. Summary of Significant Accounting Policies The financial statements of the Firefighters' Pension Plan are prepared using the accrual basis of accounting. Plan member contributions are recognized in the period in which contributions are due. The City's contributions are recognized when due and a formal commitment to provide the contributions are made. Benefits and refunds are recognized when due and payable in accordance with the terms of the plan. Plan investments are reported at fair value. Short-term investments are reported at cost, which approximated fair value. Investments that do not have an established market are reported at estimated fair values. 78 Back to Agenda City of Galesburg Notes to Financial Statements December 31, 2022 Actuarial Assumptions The total pension liability was determined by an actuarial valuation performed as of December 31, 2022 using the following actuarial methods and assumptions: Actuarial cost method Entry Age Normal Asset valuation method Fair Value Actuarial assumptions Interest rate 6.75% Inflation 2.25% Projected salary increases 3.75% - 7.30% Cost -of -living adjustments 2.25% Mortality rates were based on the PubS-2010(A) Study Adjusted for Plan Status, Demographics and Illinois Public Pension Data. The actuarial assumptions were based on the results of the Lauterbach & Amen Experience Study for Firefighters 2020. Discount Rate The discount rate used to measure the total pension liability for the Firefighters' Pension Plan was 6.49%. The discount rate calculated using the December 31, 2021 measurement date was 4.76%. The projection of cash flows used to determine the discount rate assumed that member contributions will be made at the current contribution rate and that City contributions will be made at rates equal to the difference between actuarially determined contribution rates and the member rate. Based on those assumptions, the Plan's fiduciary net position was projected not to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on Plan investments of 6.75% was blended with the index rate of 3.72% for tax exempt 20-year general obligation municipal bonds with an average AA credit rating as of December 31, 2022 to arrive at a discount rate of 6.49% used to determine the total pension liability. The year ending December 31, 2074 is the last year in the project period for which projected benefit payments are fully funded. Discount Rate Sensitivity The following is a sensitivity analysis of the net pension liability to changes in the discount rate. The table below presents the pension liability of the City calculated using the discount rate of 6.49% as well as what the net pension liability would be if it were to be calculated using a discount rate that is 1-percentage-point lower (5.49%) or 1-percentage-point higher (7.49%) than the current rate: Current 1% Decrease Discount Rate 1% Increase Total pension liability $ 69,275,405 $ 61,319,580 $ 54,758,290 Plan fiduciary net position 26,376,062 26,376,062 26,376,062 Net pension liability $ 42,899,343 $ 34,943,518 $ 28,382,228 79 City of Galesburg Back to Agenda Notes to Financial Statements December 31, 2022 Changes in Net Pension Liability/(Asset) The City's changes in net pension liability/(asset) for the calendar year ended December 31, 2022 was as follows: Balances at December 31, 2021 Service cost Interest on total pension liability Changes in benefit terms Differences between expected and actual experience of the total pension liability Change of assumptions Benefit payments, including refunds of employee contributions Contributions, employer Contributions, employee Net investment income Administration Balances at December 31, 2022 Plan fiduciary net position as a percentage of the total pension liability Increase (Decrease) Total Pension Plan Fiduciary Net Pension Liability Net Position Liability/Asset (a) (b) (a) - (b) $ 73,277,788 $ 29,410,144 $ 43,867,644 1,395,012 - 1,395,012 3,481,708 - 3,481,708 (94,740) - (94,740) 1,653,857 - 1,653,857 (14,864,764) - (14,864,764) (3,529,281) (3,529,281) - - 4,205,389 (4,205,389) - 293,509 (293,509) - (3,981,487) 3,981,487 - (229212) 22,212 $ 61,319,580 $ 26,376,062 $ 34,943,518 43.01 % Pension Expense and Deferred Outflows of Resources and Deferred Inflows of Resources Related to Pensions For the year ended December 31, 2022, the City recognized pension expense of $2,747,221. The City reported deferred outflows and inflows of resources related to pension from the following sources: Deferred Deferred Outflows of Inflows of Resources Resources Difference between expected and actual experience $ 1,716,428 $ 2,886,404 Assumption changes 4,521,211 11,837,317 Net difference between projected and actual earnings on pension plan investments 3,753,893 - Total $ 9,991,532 $ 14,723,721 :1 Back to Agenda City of Galesburg Notes to Financial Statements December 31, 2022 The amounts reported as deferred outflows and inflows of resources related to pensions ($(4,732,189)) will be recognized in pension expense as follows: Year Ending December 31, Amount 2023 $ (481,946) 2024 (1,118,473) 2025 (1,883,038) 2026 (1,248,732) Total $ (4,732,189) Pension Segment Information Fiduciary Net Position Assets Cash and cash equivalents $ Investments: Mutual funds Insurance contracts and annuities Police officers' pension investment fund Firefighters' pension investment fund Receivables, (net allowances for uncollectibles) Due from primary Pension Trust Police Pension Fire Pension OPEB Trust Total 1,557,877 $ 1,215,368 $ 19,270,192 - 7,466,263 - - 23,719,230 - $ 2,773,245 1,853,998 1,853,998 - 19,270,192 - 7,466,263 - 23,719,230 government 1,784,461 1,737,227 - 3,521,688 Total assets 30,078,793 26,671,825 1,853,998 58,604,616 Liabilities Accounts payable 295,078 295,763 - 590,841 Total liabilities 295.078 295.763 - 590.841 Net Position Restricted for OPEB - - 1,853,998 1,853,998 Restricted for retirement benefits 29.783.715 26.376.062 - 56.159.777 Total net position $ 29,783,715 $ 26,376,062 $ 1,853,998 $ 58,013,775 81 City of Galesburg Back to Agenda Notes to Financial Statements December 31, 2022 Changes in Plan Net Position Additions Contributions: Employer Plan member deposits Total contributions Investment income: Net appreciation (depreciation) in fair value of investments Interest income Total investment income Less investment expense Net investment income Miscellaneous: Total additions Deductions Benefits Administrative expenses Total deductions Change in net position Net Position, Beginning Net Position, Ending Pension Trust Police Pension Fire Pension OPEB Trust Total $ 4,270,139 $ 4,205,389 $ 1,231,504 $ 9,707,032 354,489 293,509 - 647,998 4,624,628 4,498,898 1,231504 10,355,030 (5,486,386) (3,983,409) 51,687 33,508 (5,434,699) (3,949,901) (11,321) (31,869) (5,446,020) (3,981,770) (294,646) (9,764,441) 85,195 (294,646) (9,679,246) (43,190) (294,646) (9,722,436) - 283 - 283 (821,392) 517,411 936,858 632,877 3,564,919 3,529,281 1,091,446 8,185,646 31,490 22,212 1,383 55,085 3,596,409 3,551,493 1,092,829 8,240,731 (4,417,801) (3,034,082) (155,971) (7,607,854) 34.201.516 29.410.144 2.009.969 65.621.629 $ 29,783,715 $ 26,376,062 $ 1,8531998 $ 58,013,775 Risk Management The City is exposed to various risks of loss related to torts; theft of, damage to, or destruction of assets; errors and omissions; and workers compensation. The City has established self-insurance funds (internal service funds) to provide coverage for losses from general liability, property and workers' compensation insurance claims. Self -Insurance For general liability and workers' compensation claims, the City is fully self -insured. For property claims, the City pays a specific per incident deductible and then has private insurance for all losses in excess of that amount. All claims handling procedures are performed by an independent claims administrator. 82 Back to Agenda City of Galesburg Notes to Financial Statements December 31, 2022 All funds of the City participate in the risk management program. Amounts payable to the self- insurance funds are based on estimates of the amounts necessary to pay prior and current year claims and to establish a reserve for catastrophic losses. These estimates are determined based on historical claims experience. A liability for a claim is established if information indicates that it is probable that a liability has been incurred at the date of the financial statements and the amount of the loss is reasonably estimable. Liabilities include an amount for claims that have been incurred but not reported. The City does not allocate overhead costs or other nonincremental costs to the claims liability. There have been no significant reductions in insurance coverage in the current year from prior years. The amount of settlements have not exceeded insurance coverage in the past three fiscal years. Claims Liability Prior Year Current Year Unpaid Claims, Beginning $ 60,000 $ 170,000 Current year claims and changes in estimates 267,844 499,477 Claim payments (157,844) (354,477) Unpaid Claims, Ending $ 170,000 $ 315,000 As of December 31, 2022, the entire balance of claims payable is expected to be paid within one year. Commitments and Contingencies Claims and judgments are recorded as liabilities if all the conditions of Governmental Accounting Standards Board pronouncements are met. The liability and expenditure for claims and judgments are only reported in governmental funds if it has matured. Claims and judgments are recorded in the government -wide statements and proprietary funds as expenses when the related liabilities are incurred. From time to time, the City is party to various pending claims and legal proceedings. Although the outcome of such matters cannot be forecasted with certainty, it is the opinion of management and the City attorney that the likelihood is remote that any such claims or proceedings will have a material adverse effect on the City's financial position or results of operations. The City has active construction projects as of December 31, 2022. Work that has been completed on these projects but not yet paid for (including contract retainages) is reflected as accounts payable and expenditures. The City has an estimated remaining commitment of $7,369,309 related to these projects. Other Postemployment Benefits General Information About the OPEB Plan Plan Description The City administers the Other Postemployment Benefit Plan (OPEB Plan), a single -employer defined benefit plan that is used to provide postemployment benefits other than pensions (OPEB) for all permanent full-time general and public safety employees of the City and Library. Contribution requirements are established through collective bargaining agreements and may be amended only through negotiations between the City and the unions. M. Back to Agenda City of Galesburg Notes to Financial Statements December 31, 2022 Benefits Provided The OPEB Plan provides continuation of employer subsidized health coverage for the retiree and their dependents, if any, upon retirement from the City after meeting the age and service requirements for retirement. The City pays 100% of the premium cost of coverage of the lowest cost health plan offered for retirees to age 65 for employees hired prior to 2011 (except those employed from Library, Township and City Assessor, who pay 100% of the premium costs). Retirees pay a portion of the premium cost of coverage for spousal coverage. Disabled officers are covered to age 65 paid 100% by the City. Employees hired after 2010 who retire may elect to continue coverage under the plan by contributing 100% of the premium rate costs. Employees Covered by Benefit Terms At December 31, 2022, the following employees were covered by the benefit terms: Inactive plan members or beneficiaries currently receiving benefit payments 68 Active plan members 269 337 Contributions The City Council has the authority to establish and amend the contribution requirements of the City and employees. The Council establishes rates based on an actuarially determined rate. For the year ended December 31, 2022, the City's employer contribution rate as a percentage of covered payroll was 6.06% The City pays all benefit claims from operations and makes annual contributions to the plan. Plan members are not required to contribution to the plan. Net OPEB Liability The City's net OPEB liability was measured as of December 31, 2022, and the total OPEB liability used to calculate the net OPEB liability was determined by an actuarial valuation as of that date. Actuarial Assumptions The total OPEB liability in the December 31, 2022 actuarial valuation was determined using the following actuarial assumptions, applied to all periods included in the measurement, unless otherwise specified: Inflation 2.50% Salary increases 3.50% Investment rate of return 4.05% Healthcare cost trend rates 6.75% for 2022, decreasing in increments of 0.25% - 0.50% annually, from 6.75% in 2023 to an ultimate rate of 4.50% for 2029 and after Mortality rates were based on the PubS-2010 base rates projected Fully Generationally using scale MP2021 for Police and Fire. For all others, the PubG-2010 base rates projected Fully Generationally using scale MP2021 was used. 84 Back to Agenda City of Galesburg Notes to Financial Statements December 31, 2022 The actuarial assumptions used in the December 31, 2022 valuation were based on the results of an actuarial experience study for the period from 2004 through 2008 adjusted forward by mortality improvement scales from the Society of Actuaries and an actuarial experience study for the period from 2004 through 2011 from the Illinois Department of Insurance.. Investment Policy See Note 1 for disclosures related to the OPEB Plan's investment policy. The OPEB Plan's investment policy does not include formal target allocations for the diversification of the portfolio across a broad selection of distinct asset classes. Money -Weighted Rate of Return For the year ended December 31, 2022, the annual money -weighted rate of return on investments, net of investment expense, was (15.25)%. The money -weighted rate of return expresses investment performance, net of investment expense, adjusted for the changing amounts actually invested. Discount Rate The discount rate used to measure the total OPEB liability was 4.05%. The projection of cash flows used to determine the discount rate assumed that City and Library contributions will be made at rates equal to the actuarially determined contribution rates. Based on those assumptions, the OPEB plan's fiduciary net position will not be available to make all projected future benefit payments of current plan members. Therefore, a blended rate, based on the long-term expected rate of return on OPEB Plan investments and 20-year GO municipal bond rate, was used to determine the total OPEB liability. Changes in the Net OPEB Liability Increase (Decrease) Plan Fiduciary Total OPEB Net Position Net OPEB Liability (a) (b) Liability (a)-(b) Balances at December 31, 2021 $ 16,810,483 $ 2,009,969 $ 14,800,514 Service cost 762,302 - 762,302 Interest 299,268 - 299,268 Differences between expected and actual experience Changes in assumptions Contributions, employer Net investment income Benefit payments Administrative expense Balances at December 31, 2022 Net OPEB liability, City Net OPEB liability, Library Net OPEB liability, Total Plan fiduciary net position as a percentage of the total OPEB liability 451,011 - 451,011 (3,437,347) - (3,437,347) 1,231,504 (1,231,504) (294,646) 294,646 (1,091,446) (1,091,446) - (1,383) (1,383) - $ 13,792,888 $ 1,853,998 $ 11,938,890 $ 13,771,031 $ 1,851,155 $ 11,919,876 21,857 2,843 19,014 $ 13,792,888 $ 1,853,998 $ 11,938,890 13.44 % 85 Back to Agenda City of Galesburg Notes to Financial Statements December 31, 2022 Sensitivity of the Net OPEB Liability to Changes in the Discount Rate The following presents the net OPEB liability of the City and Library, as well as what the City's and Library's net OPEB liability would be if it were calculated using a discount rate that is 1- percentage-point lower (3.05%) or 1-percentage-point higher (5.05%) than the current discount rate: 1% Decrease Discount Rate 1% Increase (3.05%) (4.05%) (5.05%) Net OPEB liability, City $ 12,921,822 $ 11,919,876 $ 10,971,589 Netl OPEB liability, Library 20,613 19,014 17,502 Net OPEB liability, Total $ 12,942,435 $ 11,938,890 $ 10,989,091 Sensitivity of the Net OPEB Liability to Changes in the Healthcare Cost Trend Rates The following presents the net OPEB liability of the City and Library, as well as what the City's and Library's net OPEB liability would be if it were calculated using healthcare cost trend rates that are 1-percentage-point lower (5.75% decreasing to 3.50%) or 1-percentage-point higher (7.75% decreasing to 5.50%) than the current healthcare cost trend rates: Net OPEB liability, City Net OPEB liability, Library Net OPEB liability, Total 1 % Decrease (5.75% Decreasing to 3.50%) $ 10,686,771 17,048 Healthcare Cost Trend Rates (6.75% Decreasing to 4.50%) $ 11,919,876 19,014 1% Increase (7.75% Decreasing to 5.50%) $ 13,322,121 21,252 $ 10,703,819 $ 11,938,890 $ 13,343,373 OPEB Expense and Deferred Outflows of Resources and Deferred Inflows of Resources Related to OPEB For the year ended December 31, 2022, the City and Library recognized OPEB expense of $729,729. At December 31, 2022, the City and Library reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources: Deferred Deferred Outflows of Inflows of Resources Resources Differences between expected and actual experience $ 413,097 $ 1,030,046 Changes of assumptions or other inputs 2,301,187 3,275,590 Differences between expected and actual investment earnings 61,860 - Total Deferred Outflows / Inflows, City Deferred Outflows / Inflows, Library Total $ 2,776,144 $ 4,305,636 $ 2,771,722 $ 4,298,779 4,422 6,857 $ 2,776,144 $ 4,305,636 :. Back to Agenda City of Galesburg Notes to Financial Statements December 31, 2022 Amounts reported as deferred outflows of resources and deferred inflows of resources related to OPEB will be recognized in OPEB expense as follows: Year Ended December 31: 2023 2024 2025 2026 2027 Thereafter Total Subsequent Event City Library Total $ (173,759) $ (277) $ (174,036) (143,039) (228) (143,267) (115,170) (184) (115,354) (76,289) (122) (76,411) (142,505) (227) (142,732) (876,295) (1,397) (877,692) $ (1,527,057) $ (2,435) $ (1,529,492 On March 6, 2023 the City issued General Obligation Bonds, Series 2023, in the amount of $4,920,000 with an interest rate of 5.00%. This amount will be used to finance the acquisition, construction, or renovation of an existing facility for the purpose of a community center and to pay the costs of issuing the Bonds. Tax Increment Financing District The City of Galesburg has established several Tax Increment Redevelopment Project Areas (RPA's) to encourage redevelopment of certain sites for more market oriented commercial uses of the properties that will enhance their value and improve their contributions to the City and its surrounding areas. As part of the redevelopment plans, the City has made significant improvements to utilities, public parking, intersections and traffic signalization, streets and landscaping. The redevelopment plans also include site preparation, land acquisition and assembly and demolition/clearance. Construction and development in the RPA's were the responsibility of developers and are substantially complete. To entice development of the areas, the City created tax increment financing (TIF) districts to finance public improvements made within the RPA's. Several funds have been established to record the revenues generated in the RPA's that relate directly to servicing the debt issued to make public improvements in the RPA's. Tax Abatement Tax abatements are a reduction in tax revenues that results from an agreement between one or more governments and an individual or entity in which (a) one or more governments promise to forgo tax revenues to which they are otherwise entitled and (b) the individual or entity promises to take a specific action after the agreement has been entered into that contributes to economic development or otherwise benefits the governments or the citizens of those governments. The City is disclosing individual abatement agreements over $100,000 individually and agreements under $100,000 in the aggregate. The City has entered into tax abatement agreements with developers in the form of sales tax rebate incentive payments to stimulate economic development. The abatements are authorized through City Council resolutions. The developers make sales tax payments as they become due and, after meeting the criteria established in the development agreements, are entitled to incentive payments that directly correlate to the taxes paid. The incentives are calculated based on a percentage of sales taxes paid by the developers, with cumulative not to exceed maximum payments. The developer commitments include the construction and operation of a Kohl's store and rehabilitation of an existing building for the operation of a furniture store. Total incentive payments for the year ended December 31, 2022 were $69,588. 87 Back to Agenda City of Galesburg Notes to Financial Statements December 31, 2022 Effect of New Accounting Standards on Current -Period Financial Statements The Governmental Accounting Standards Board (GASB) has approved the following: • Statement No. 94, Public -Private and Public -Public Partnerships and Availability Payment Arrangements • Statement No. 96, Subscription -Based Information Technology Arrangements • Statement No. 99, Omnibus 2022 • Statement No. 100, Accounting Changes and Error Corrections - an amendment of GASB Statement No. 62 • Statement No. 101, Compensated Absences When they become effective, application of these standards may restate portions of these financial statements. -M Back to Agenda REQUIRED SUPPLEMENTARY INFORMATION Back to Agenda City of Galesburg, Illinois Illinois Municipal Retirement Fund Schedule of Changes in the City's Net Pension Liability (Asset) and Related Ratios Last Eight Fiscal Years Total Pension Liability Service cost Interest changes of benefit terms Differences between expected and actual experience Changes of assumptions Benefit payments, including refunds of member contributions Net change in total pension liability Total Pension Liability, Beginning Total Pension Liability, Ending Plan Fiduciary Net Position Employer contributions Employee contributions Net investment income Benefit payments, including refunds of member contributions Other (net transfer) Net change in plan fiduciary net position Plan Fiduciary Net Position, Beginning Plan Fiduciary Net Position, Ending City's Net Pension Liability (Asset), Ending 2015 2016 City Library Total City Library Total $ 835,600 $ 51,869 $ 887,469 $ 769,916 $ 47,792 $ 817,708 3,654,093 226,824 3,880,917 3,800,892 362,372 4,163,264 329,002 20,422 349,424 1,207,175 74,934 1,282,109 1,805,007 112,044 1,917,051 66,792 4,146 70,938 (2,852,584) (177,071) (3,029,655) (3,100,373) (192,452) (3,292,825) 3,771,118 234,088 4,005,206 2,744,402 296,792 3,041,194 49,729,729 3,086,918 52,816,647 53,500,848 3,321,005 56,821,853 $ 53,500,847 $ 3,321,006 $ 56,821,853 $ 56,245,250 $ 3,617,797 $ 59,863,047 $ 1,068,399 $ 66,320 $ 1,134,719 $ 996,715 $ 61,870 $ 1,058,585 335,832 20,846 356,678 352,560 21,885 374,445 2,874,053 178,404 3,052,457 242,344 15,043 257,387 (2,852,584) (177,071) (3,029,655) (3,100,373) (192,452) (3,292,825) 78,748 4,888 83,636 1,015,743 63,051 1,078,794 1,504,448 93,387 1,597,835 (493,011) (30,603) (523,614) 47,839,804 2,969,603 50,809,407 49,344,253 3,062,989 52,407,242 $ 49,344,252 $ 3,062,990 $ 52,407,242 $ 48,851,242 $ 3,032,386 $ 51,883,628 $ 4,156,595 $ 258,016 $ 4,414,611 $ 7,394,008 $ 585,411 $ 7,979,419 Plan Fiduciary Net Position as a Percentage of the Total Pension Liability 92.23% 86.67°% Covered Payroll $ 7,926,152 $ 8,027,563 City's Net Pension Liability (Asset) as a Percentage of Covered Payroll 55.70% 99.40% Notes to Schedule: The City implemented GASB Statement No. 68 in fiscal year 2015. Information prior to fiscal year 2015 is not available. Additional years' information will be presented as it becomes available. See notes to required supplementary information 89 Back to Agenda 2017 2018 2019 City Library Total City Library Total City Library Total $ 765,484 $ 84,368 $ 849,852 $ 762,056 $ 54,613 $ 816,669 $ 675,940 $ 69,697 $ 745,637 3,937,799 434,008 4,371,807 4,224,265 302,734 4,526,999 4,060,308 418,666 4,478,974 584,340 64,404 648,744 (38,975) (2,793) (41,768) 1,889,328 194,812 2,084,140 (338,553) 192,212 (146,341) (1,557,522) (408,326) (1,965,848) 1,602,544 229,937 1,832,481 (3,317,124) (365,600) (3,682,724) (3,644,305) (261,171) (3,905,476) (3,604,567) (371,674) (3,976,241) 1,631,946 409,392 2,041,338 (254,481) (314,943) (569,424) 4,623,553 541,438 5,164,991 56,245,250 3,617,797 59,863,047 57,877,196 4,027,189 61,904,385 57,622,715 3,712,246 61,334,961 $ 57,877,196 $ 4,027,189 $ 61,904,385 $ 57,622,715 $ 3,712,246 $ 61,334,961 $ 62,246,268 $ 4,253,684 $ 66,499,952 $ 1,232,864 $ 135,881 $ 1,368,745 $ 1,088,795 $ 78,029 $ 1,166,824 $ 1,017,042 $ 104,869 $ 1,121,911 332,082 36,601 368,683 336,127 24,089 360,216 361,455 37,270 398,725 3,142,696 346,375 3,489,071 9,205,609 659,725 9,865,334 (3,427,845) (353,452) (3,781,297) (3,317,124) (365,600) (3,682,724) (3,644,305) (261,171) (3,905,476) (3,604,567) (371,674) (3,976,241) (61,139) (6,739) (67,878) (1,601,466) (114,770) (1,716,236) 1,300,797 134,127 1,434,924 1,329,379 146,518 1,475,897 5,384,760 385,902 5,770,662 (4,353,118) (448,860) (4,801,978) 48,851,242 3,032,386 51,883,628 50,180,621 3,178,904 53,359,525 55,565,381 3,564,806 59,130,187 $ 50,180,621 $ 3,178,904 $ 53,359,525 $ 55,565,381 $ 3,564,806 $ 59,130,187 $ 51,212,263 $ 3,115,946 $ 54,328,209 $ 7,696,575 $ 848,285 $ 8,544,860 $ 2,057,334 $ 147,440 $ 2,204,774 $ 11,034,005 $ 1,137,738 $ 12,171,743 86.20% 96.41 % 81.70% $ 8,024,144 $ 8,004,796 $ 8,116,006 106.49% 27.54% 149.97% See notes to required supplementary information 90 Back to Agenda City of Galesburg, Illinois Illinois Municipal Retirement Fund Schedule of Changes in the City's Net Pension Liability (Asset) and Related Ratios Last Eight Fiscal Years (cont.) Total Pension Liability Service cost Interest changes of benefit terms Differences between expected and actual experience Changes of assumptions Benefit payments, including refunds of member contributions Net change in total pension liability Total Pension Liability, Beginning Total Pension Liability, Ending Plan Fiduciary Net Position Employer contributions Employee contributions Net investment income Benefit payments, including refunds of member contributions Other (net transfer) Net change in plan fiduciary net position Plan Fiduciary Net Position, Beginning Plan Fiduciary Net Position, Ending City's Net Pension Liability (Asset), Ending Plan Fiduciary Net Position as a Percentage of the Total Pension Liability Covered Payroll City's Net Pension Liability (Asset) as a Percentage of Covered Payroll 2020 2021 City Library Total City Library Total $ 732,814 $ 70,374 $ 803,188 $ 766,685 $ 66,796 $ 833,481 4,283,308 411,339 4,694,647 4,414,161 384,578 4,798,739 181,337 17,414 198,751 703,455 61,288 764,743 71,265 (71,265) - (557,293) (93,099) (650,392) (3,919,217) (376,374) (4,295,591) (3,915,263) (341,112) (4,256,375) 1,349,507 51,488 1,400,995 1,411,745 78,451 1,490,196 62,246,268 4,253,684 66,499,952 63,595,775 4,305,172 67,900,947 $ 63,595,775 $ 4,305,172 $ 67,900,947 $ 65,007,520 $ 4,383,623 $ 69,391,143 $ 1,018,167 $ 97,778 $ 1,115,945 $ 1,226,214 $ 106,832 $ 1,333,046 339,011 32,556 371,567 384,039 33,459 417,498 9,768,518 938,100 10,706,618 8,549,012 744,821 9,293,833 (3,919,217) (376,374) (4,295,591) (3,915,263) (341,112) (4,256,375) 177,239 17,021 194,260 (13,849) (1,207) (15,056) 7,383,718 709,081 8,092,799 6,230,153 542,793 6,772,946 51,212,263 3,115,946 54,328,209 58,595,981 3,825,027 62,421,008 $ 58,595,981 $ 3,825,027 $ 62,421,008 $ 64,826,134 $ 4,367,820 $ 69,193,954 $ 4,999,795 $ 480,144 $ 5,479,939 $ 181,386 $ 15,803 $ 197,189 91.93% 99.72% $ 8,205,963 $ 9,074,516 66.78% 2.17% See notes to required supplementary information 91 Back to Agenda 2022 City Library Total $ 814,655 $ 69,951 $ 884,606 4,521,936 388,281 4,910,217 (897,744) (77,086) (974,830) 210 (210) (3,879,521) (333,120) (4,212,641) 559,536 47,816 607,352 65,007,520 4,383,623 69,391,143 $ 65,567,056 $ 4,431,439 $ 69,998,495 $ 1,150,537 $ 98,792 $ 1,249,329 390,632 33,542 $ 424,174 11,140,512 956,593 $ 12,097,105 (3,879,521) (333,120) $ (4,212,641) (1,330,449) (114,241) $ (1,444,690) 7,471,711 641,566 8,113,277 64,826,134 4,367,820 69,193,954 $ 72,297,845 $ 5,009,386 $ 77,307,231 $ (6,730,789) $ (577,947) $ (7,308,736) 110.44% $ 9,420,918 -77.58% See notes to required supplementary information 92 City of Galesburg, Illinois Back to Agenda Illinois Municipal Retirement Fund Schedule of Employer Contributions Last Ten Fiscal Years City Actuarially determined contribution Contributions in relation to the actuarially determined contribution Contribution deficiency (excess) Library Actuarially determined contribution Contributions in relation to the actuarially determined contribution Contribution deficiency (excess) Total Actuarially determined contribution Contributions in relation to the actuarially determined contribution Contribution deficiency (excess) Covered payroll 2013 2014 2015 2016 $ 957,491 $ 937,996 $ 922,958 $ 887,566 1,068,399 996,715 1,232,864 1,050,988 $ (110,908) $ (58,719) $ (309,906) $ (163,422) $ 59,435 $ 58,225 $ 101,725 $ 97,824 66,320 61,870 135,881 115,836 $ (6,885) $ (3,645) $ (34,156) $ (18,012) $ 1,016,926 $ 996,221 $ 1,024,683 $ 985,390 1,134,719 1,058,585 1,368,745 1,166,824 $ (117,793) $ (62,364) $ (344,062) $ (181,434) $ 7,926,152 $ 8,027,563 $ 8,024,144 $ 8,004,796 Contributions as a percentage of covered payroll 14.32% 13.19% 17.06% 14.58% Notes to Schedule: The City implemented GASB Statement No. 68 in fiscal year 2015. Information prior to fiscal year 2013 is not available. Additional years' information will be presented as it becomes available. Valuation date: Actuarially determined contributions are calculated as of December 31 of the prior fiscal year. Methods and assumptions used to determine contribution rates: Actuarial cost method Amortization method Remaining amortization period Asset valuation method Inflation Salary increases Investment rate of return Retirement age Mortality Other information: There were no benefit changes during the year. Aggregated entry Age Normal Level percentage of payroll, closed 22 years 5-year smoothed market, 20% corridor 2.50% 3.35% to 14.25%, including inflation 7.25% Experience -based table of rates that are specific to the type of eligibility condition RP-2014 BCHAMT See notes to required supplementary information 93 Back to Agenda 2017 2018 2019 2020 2021 2022 $ 919,494 $ 968,973 $ 795,116 $ 1,226,214 $ 1,147,886 $ 923,661 1,088,795 1,017,042 1,018,167 1,226,214 1,153,515 902,872 $ (169,301) $ (48,069) $ (223,051) $ - $ (5,629) $ 20,789 $ 65,896 $ 99,913 $ 76,357 $ 106,832 $ 101,328 $ 80,985 78,029 104,869 97,778 106,832 101,825 79,162 $ (12,133) $ (4,956) $ (21,421) $ - $ (497) $ 1,823 $ 985,390 $ 1,068,886 $ 871,473 $ 1,333,046 $ 1,249,214 $ 1,004,646 1,166,824 1,121,911 1,115,945 1,333,046 1,255,340 982,034 $ (181,434) $ (53,025) $ (244,472) $ - $ (6,126) $ 22,612 $ 8,004,796 $ 8,116,066 $ 8,205,963 $ 9,074,516 $ 9,420,918 $ 9,868,821 14.58% 13.82% 13.60% 14.69% 13.33% 9.95% See notes to required supplementary information 94 Back to Agenda City of Galesburg, Illinois Illinois Municipal Retirement Fund - Town of the City of Galesburg Schedule of Changes in the City's Net Pension Liability (Asset) and Related Ratios Last Eight Fiscal Years Total Pension Liability Service cost Interest Changes of benefit terms Differences between expected and actual experience Changes of assumptions Benefit payments, including refunds of member contributions Net change in total pension liability Total Pension Liability, Beginning Total Pension Liability, Ending Plan Fiduciary Net Position Employer contributions Employee contributions Net investment income Benefit payments, including refunds of member contributions Other (net transfer) Net change in plan fiduciary net position Plan Fiduciary Net Position, Beginning Plan Fiduciary Net Position, Ending City's Net Pension Liability (Asset), Ending Plan Fiduciary Net Position as a Percentage of the Total Pension Liability Covered Payroll City's Net Pension Liability (Asset) as a Percentage of Covered Payroll 2015 2016 2017 $ 39,545 $ 38,846 $ 39,565 125,673 135,982 147,450 (46,822) 57,357 81,275 81,489 2,169 (2,299) (58,570) (65,588) (92,773) 141,315 168,766 173,218 1,685,146 1,826,461 1,995,227 $ 1,826,461 $ 1,995,227 $ 2,168,445 $ 42,037 $ 27,432 $ 85,180 14,518 15,109 14,754 115,377 9,931 120,744 (58,570) (65,588) (92,773) (8,101) 53,387 92,832 105,261 40,271 220,737 1,892,437 1,997,698 2,037,969 $ 1,997,698 $ 2,037,969 $ 2,258,706 $ (171,237) $ (42,742) $ (90,261) 109.38% 102.14% 104.16% $ 322,617 $ 335,770 $ 327,860 (53.08)% (12.73)% (27.53)% See notes to required supplementary information 95 Back to Agenda 2018 2019 2020 2021 2022 $ 36,130 $ 37,441 $ 41,784 $ 38,008 $ 37,308 159,334 161,356 167,692 172,660 183,140 31,466 32,820 3,258 110,107 (20,922) (74,508) 57,544 - (19,517) - (124,101) (128,149) (131,367) (153,264) (159,447) 28,321 161,012 81,367 147,994 40,079 2,168,445 2,196,766 2,357,778 2,439,145 2,587,139 $ 2,196,766 $ 2,357,778 $ 2,439,145 $ 2,587,139 $ 2,627,218 $ 29,373 $ 34,574 $ 23,000 $ 31,127 $ 28,280 15,496 17,023 17,279 16,440 16,792 390,255 (149,226) 427,878 365,840 494,153 (124,101) (128,149) (131,367) (153,264) (159,447) (223,039) 49,301 15,559 30,286 (11,277) 87,984 (176,477) 352,349 290,429 368,501 2,258,706 2,346,690 2,170,213 2,522,562 2,812,991 $ 2,346,690 $ 2,170,213 $ 2,522,562 $ 2,812,991 $ 3,181,492 $ (149,924) $ 187,565 $ (83,417) $ (225,852) $ (554,274) 106.82% 92.04% 103.42% 108.73% 121.10% $ 344,345 $ 378,277 $ 383,980 $ 365,341 $ 376,544 (43.54)% 49.58% (21.72)% (61.82)% (147.20)% See notes to required supplementary information 96 Back to Agenda City of Galesburg, Illinois Illinois Municipal Retirement Fund - Town of the City of Galesburg Schedule of Employer Contributions Last Nine Fiscal Years 2014 2015 2016 2017 2018 Actuarially determined contribution $ 42,037 $ 27,432 $ 25,180 $ 29,373 $ 34,575 Contributions in relation to the actuarially determined contribution 42,037 27,432 85,180 29,373 34,574 Contribution deficiency (excess) $ - $ - $ (60,000) $ - $ 1 Covered payroll $ 322,617 $ 335,770 $ 327,860 $ 344,345 $ 378,277 Contributions as a percentage of covered payroll 13.03% 8.17% 25.98% 8.53% 9.14% 2019 2020 2021 2022 Actuarially determined contribution $ 23,000 $ 31,127 $ 28,542 N/A Contributions in relation to the actuarially determined contribution 23,000 31,127 28,280 21,199 Contribution deficiency (excess) $ - $ - $ 262 N/A Covered payroll $ 383,980 $ 365,341 $ 376,544 N/A Contributions as a percentage of covered payroll 5.99% 8.52% 7.51% N/A Notes to Schedule: The City implemented GASB Statement No. 68 in fiscal year 2015. Information prior to fiscal year 2014 is not available. Additional years' information will be presented as it becomes available. N/A - Fiscal year 2022 information not available. Valuation date: Actuarially determined contributions are calculated as of December 31 of the prior fiscal year. Methods and assumptions used to determine contribution rates: Actuarial cost method Entry -age Amortization method Level percentage of payroll, closed Remaining amortization period 22 years Asset valuation method 5-year smoothed market, 20% corridor Inflation 2.50% Salary increases 3.35% to 14.25%, including inflation Investment rate of return 7.25% Retirement age Experience -based table of rates that are specific to the type of eligibility condition Mortality RP-2014 BCHAMT See notes to required supplementary information 97 Back to Agenda City of Galesburg, Illinois Police Pension Plan Schedule of Changes in the City's Net Pension Liability and Related Ratios Last Nine Fiscal Years Total Pension Liability Service cost Interest changes of benefit terms Differences between expected and actual experience Changes of assumptions Change of benefit terms Benefit payments, including refunds of member contributions Net change in total pension liability Total Pension Liability, Beginning Total Pension Liability, Ending Plan Fiduciary Net Position Employer contributions Employee contributions Net investment income Benefit payments, including refunds of member contributions Administration 2014 $ 740,298 2,742,481 241,625 3,562,950 2015 $ 749,291 3,080,281 3,636,322 2016 $ 842,309 3,193,581 (2,001,887) 5,293,940 2017 $ 896,385 3,514,250 97,635 (1,052,662) (2,212,992) (2,615,062) (2,400,732) (2,602,347) 5,074,362 4,850,832 4,927,211 853,261 41,014,184 46,088,546 50,939,378 55,866,589 $ 46,088,546 $ 50,939,378 $ 55,866,589 $ 56,719,850 $ 1,432,332 $ 2,264,616 $ 1,956,983 $ 2,383,891 314,238 464,316 326,120 466,106 996,571 (419,932) 1,170,666 2,748,342 (2,212,992) (2,615,062) (2,400,732) (2,602,347) (87,266) (27,329) (24,498) (22,507) Net change in plan fiduciary net position 442,883 (333,391) 1,028,539 2,973,485 Plan Fiduciary Net Position, Beginning 23,095,800 23,538,683 23,205,292 24,233,831 Plan Fiduciary Net Position, Ending $ 23,538,683 $ 23,205,292 $ 24,233,831 $ 27,207,316 City's Net Pension Liability, Ending $ 22,549,863 $ 27,734,086 $ 31,632,758 $ 29,512,534 Plan Fiduciary Net Position as a Percentage of the Total Pension Liability 51.07% 45.55% 43.38% 47.97% Covered Payroll $ 3,099,328 $ 3,196,939 $ 3,155,088 $ 3,249,741 City's Net Pension Liability as a Percentage of Covered Payroll 727.57% 867.52% 1002.60% 908.15% The City implemented GASB Statement No. 67 in fiscal year 2014. Information prior to fiscal year 2014 is not available. Additional years' information will be presented as it becomes available. See notes to required supplementary information 98 Back to Agenda 2018 2019 2020 2021 2022 $ 818,991 $ 883,167 $ 1,121,695 $ 1,257,913 $ 1,437,628 3,628,841 3,720,839 3,965,432 3,850,253 3,911,784 49,905 688,209 2,356,363 (2,962,803) 1,215,904 1,622,665 8,905,010 5,274,383 4,143,452 (17,220,907) - 103,606 - - (56,171) (2,804,292) (2,880,141) (3,126,243) (3,349,556) (3,564,919) 3,316,110 11,420,690 9,591,630 2,939,259 (14,276,681) 56,719,850 60,035,960 71,456,650 81,048,280 83,987,539 $ 60,035,960 $ 71,456,650 $ 81,048,280 $ 83,987,539 $ 69,710,858 $ 2,199,249 $ 2,229,641 $ 2,423,797 $ 2,287,839 $ 4,270,139 357,688 332,353 442,514 391,329 354,489 (1,608,006) 3,912,366 2,417,041 3,864,471 (5,446,020) (2,804,292) (2,880,141) (3,126,243) (3,349,556) (3,564,919) (22,577) (22,719) (24,140) (26,414) (31,490) (1,877,938) 3,571,500 2,132,969 3,167,669 (4,417,801) 27,207,316 25,329,378 28,900,878 31,033,847 34,201,516 $ 25,329,378 $ 28,900,878 $ 31,033,847 $ 34,201,516 $ 29,783,715 $ 34,706,582 $ 42,555,772 $ 50,014,433 $ 49,786,023 $ 39,927,143 42.19% $ 3,213,880 40.45% $ 3,340,278 38.29% $ 3,440,486 1079.90% 1274.02% 1453.70% 40.72% $ 3,431,701 1450.77% 42.72% $ 3,314,451 1204.64% See notes to required supplementary information 99 Back to Agenda City of Galesburg, Illinois Police Pension Plan Schedule of Employer Contributions Last Ten Fiscal Years Actuarially determined contribution Contributions in relation to the actuarially determined contribution Contribution deficiency (excess) Covered payroll Contributions as a percentage of covered payroll $ 1,438,309 $ 1,657,194 $ 2,294,319 $ 2,650,318 $ 2,511,651 $ 41,548 $ 224,862 $ 29,703 $ 693,335 $ 127,760 $ 3,196,108 $ 3,099,328 $ 3,196,939 $ 3,155,088 $ 3,249,741 43.70% 46.21 % 70.84% 62.03% 73.36% Actuarially determined contribution $ 2,528,343 $ 2,780,269 $ 2,780,269 $ 3,108,165 $ 3,360,350 Contributions in relation to the actuarially determined contribution 2,199,249 2,229,641 2,423,797 2,287,839 4,270,139 Contribution deficiency (excess) $ 329,094 $ 550,628 $ 356,472 $ 820,326 $ (909,789) Covered payroll $ 3,213,880 $ 3,340,278 $ 3,440,486 $ 3,431,701 $ 3,314,451 Contributions as a percentage of covered payroll 68.43% 66.75% 70.45% 66.67% 128.83% Valuation date: Actuarially determined contributions are calculated as of December 31 of the prior fiscal year. Methods and assumptions used to determine contribution rates: Actuarial cost method Entry -Age Normal Amortization method Level percentage of payroll Remaining amortization period 16 years Asset valuation method 5-year smoothed fair value Inflation 2.25% Salary increases 3.75% - 4.78% Investment rate of return 6.75% Retirement age Capped at age 65 Mortality Mortality rates were based on the Pub-2010 Adjusted for Plan Status, Demographics, and Illinois Public Pension Data Other information: The City implemented GASB Statement No. 67 in fiscal year 2014. Information prior to fiscal year 2014 is derived from actuarial valuations developed in conformity with GASB Statement No. 25 and 27. See notes to required supplementary information 100 Back to Agenda City of Galesburg, Illinois Police Pension Plan Schedule of Investment Returns Last Nine Fiscal Years Annual money -weighted rate of return, net of investment expense Annual money -weighted rate of return, net of investment expense 2014 2015 2016 2017 2018 4.37% (1.68)% 4.57% 10.67% (6.77)% 2019 2020 2021 2022 16.50% 8.91% 13.58% (17.37)% Notes to Schedule: The City implemented GASB Statement No. 67 in fiscal year 2014. Information prior to fiscal year 2014 is not available. Additional years' information will be presented as it becomes available. See notes to required supplementary information 101 Back to Agenda City of Galesburg, Illinois Firefighters' Pension Plan Schedule of Changes in the City's Net Pension Liability and Related Ratios Last Nine Fiscal Years Total Pension Liability Service cost Interest changes of benefit terms Differences between expected and actual experience Changes of assumptions Change of benefit terms Benefit payments, including refunds of member contributions Net change in total pension liability Total Pension Liability, Beginning Total Pension Liability, Ending Plan Fiduciary Net Position Employer contributions Employee contributions Net investment income Benefit payments, including refunds of member contributions Other Administration Net change in plan fiduciary net position Plan Fiduciary Net Position, Beginning Plan Fiduciary Net Position, Ending City's Net Pension Liability, Ending Plan Fiduciary Net Position as a Percentage of the Total Pension Liability 2014 2015 2016 2017 $ 661,464 $ 682,458 $ 764,601 $ 814,759 2,719,284 2,922,284 2,930,958 3,469,190 (850,986) 716,526 (379,449) (47,767) 3,937,830 - 7,765,648 2,278,343 (2,763,804) (2,875,718) (2,867,506) 6,467,592 1,557,464 8,206,040 3,647,019 $ 1,600,784 $ 2,328,400 $ 2,096,966 $ 2,112,413 257,374 289,576 263,295 268,377 932,616 (202,440) 1,161,600 2,597,853 (2,655,288) (2,763,804) (2,875,718) (2,867,506) (25,441) (25,879) (24,462) (23,116) 110,045 (374,147) 621,681 2,088,021 21,013,866 21,123,911 20,749,764 21,371,445 $ 21,123,911 $ 20,749,764 $ 21,371,445 $ 23,459,466 $ 26,091,120 $ 25,367,510 $ 32,951,869 $ 34,510,867 44.74% 44.99% 39.34% 40.47% Covered Payroll $ 2,611,787 $ 2,742,445 $ 2,719,370 $ City's Net Pension Liability as a Percentage of Covered Payroll 998.98% 925.00% 1211.75% The City implemented GASB Statement No. 67 in fiscal year 2014. Information prior to fiscal year 2014 is not available. Additional years' information will be presented as it becomes available. 2,800,951 1232.11 % See notes to required supplementary information 102 Back to Agenda 2018 2019 2020 2021 2022 $ 912,463 $ 935,109 $ 1,238,084 $ 1,279,591 $ 1,395,012 3,525,942 3,723,946 3,620,103 3,405,605 3,481,708 (144,691) 706,327 575,990 (4,941,167) 1,653,857 377,989 7,178,008 2,891,832 2,667,256 (14,864,764) - - - - (94,740) (2,929,709) (3,085,029) (3,222,012) (3,408,182) (3,529,281) 1,741,994 9,458,361 5,103,997 (996,897) (11,958,208) $ 2,389,691 $ 2,522,306 $ 2,697,162 $ 2,547,344 $ 4,205,389 276,331 282,177 294,398 287,461 293,509 (1,234,318) 3,543,455 3,108,833 1,977,162 (3,981,487) (2,929,709) (3,085,029) (3,222,012) (3,408,182) (3,529,281) 283 (23,482) (22,427) (24,543) (26,223) (22,212) (1,521,487) 3,240,482 2,853,838 1,377,845 (3,034,082) 23,459,466 21,937,979 25,178,461 28,032,299 29,410,144 $ 21,937,979 $ 25,178,461 $ 28,032,299 $ 29,410,144 $ 26,376,062 $ 37,774,348 $ 43,992,227 $ 46,242,386 $ 43,867,644 $ 34,943,518 36.74% 36.40% 37.74% 40.14% 43.01 % $ 2,919,494 $ 2,984,419 $ 3,073,952 $ 3,040,305 $ 3,092,848 1293.87% 1474.06% 1504.33% 1442.87% 1129.82% See notes to required supplementary information 103 Back to Agenda City of Galesburg, Illinois Firefighters' Pension Plan Schedule of Employer Contributions Last Ten Fiscal Years Actuarially determined contribution Contributions in relation to the actuarially determined contribution Contribution deficiency (excess) Covered payroll Contributions as a percentage of covered payroll $ 1,607,765 $ 1,708,503 $ 2,482,676 $ 2,482,676 $ 2,734,369 $ 153,934 $ 107,719 $ 154,276 $ 385,710 $ 621,956 $ 2,775,756 $ 2,611,787 $ 2,742,445 $ 2,719,370 $ 2,800,951 52.38% 61.29% 84.90% 77.11 % 75.42% Actuarially determined contribution $ 2,833,708 $ 3,054,249 $ 3,054,249 $ 3,337,911 $ 3,324,323 Contributions in relation to the actuarially determined contribution 2,389,691 2,522,306 2,697,162 2,547,344 4,205,389 Contribution deficiency (excess) $ 444,017 $ 531,943 $ 357,087 $ 790,567 $ (881,066) Covered payroll $ 2,919,494 $ 2,984,419 $ 3,073,952 $ 3,040,305 $ 3,092,848 Contributions as a percentage of covered payroll 81.85% 84.52% 87.74% 83.79% 135.97% Valuation date: Actuarially determined contributions are calculated as of December 31 of the prior fiscal year. Methods and assumptions used to determine contribution rates: Actuarial cost method Entry -Age Normal Amortization method Level percentage of payroll Remaining amortization period 16 years Asset valuation method 5-year smoothed fair value Inflation 2.25% Salary increases 3.75% - 7.30% Investment rate of return 6.75% Retirement age Capped at age 65 Mortality Mortality rates were based on the Pub-2010 Adjusted for Plan Status, Demographics, and Illinois Public Pension Data Other information: The City implemented GASB Statement No. 67 in fiscal year 2014. Information prior to fiscal year 2014 is derived from actuarial valuations developed in conformity with GASB Statement No. 25 and 27. See notes to required supplementary information 104 Back to Agenda City of Galesburg, Illinois Firefighters' Pension Plan Schedule of Investment Returns Last Nine Fiscal Years Annual money -weighted rate of return, net of investment expense Annual money -weighted rate of return, net of investment expense 2014 2015 2016 2017 2018 5.56% (0.58)% 5.63% 11.59% (5.20)% 2019 2020 2021 2022 17.18% 11.59% 7.64% (14.59)% Notes to Schedule: The City implemented GASB Statement No. 67 in fiscal year 2014. Information prior to fiscal year 2014 is not available. Additional years' information will be presented as it becomes available. See notes to required supplementary information 105 Back to Agenda City of Galesburg, Illinois Other Postemployment Benefit Plan Schedule of Changes in the City's Net OPEB Liability and Related Ratios Last Six Fiscal Years Total OPEB Liability Service cost Interest Differences between expected and actual experience Changes of assumptions Benefit payments, including refunds of member contributions Administration Net change in total OPEB liability Total OPEB Liability, Beginning Total OPEB Liability, Ending Plan Fiduciary Net Position Employer contributions Net investment income Benefit payments, including refunds of member contributions Administration Net change in plan fiduciary net position Plan Fiduciary Net Position, Beginning Plan Fiduciary Net Position, Ending City's Net OPEB Liability, Ending Plan Fiduciary Net Position as a Percentage of the $ 574,551 $ 559,749 $ 395,016 $ 530,708 626,832 511,066 541,415 395,452 - (1,446,729) - (299,490) 1,302,625 (227,643) 1,201,614 1,796,429 (1,063,653) (1,006,877) (1,087,427) (837,332) (429) (610) (847) (1,009) 1,439,926 (1,611,044) 1,049,771 1,584,758 $ 15,360,004 $ 13,748,960 $ 14,798,731 $ 16,383,489 $ 1,190,668 $ 1,137,342 $ 1,220,587 $ 973,397 106,704 (61,778) 197,562 177,974 (1,063,653) (1,006,877) (1,087,427) (837,332) (429) (610) (847) (1,009) 233,290 68,077 329,875 313,030 698,934 932,224 1,000,301 1,330,176 $ 932,224 $ 1,000,301 $ 1,330,176 $ 1,643,206 $ 14,427,780 $ 12,748,659 $ 13,468,555 $ 14,740,283 Total OPEB Liability 6.07% 7.28% 8.99% 10.03% Covered Payroll $ 13,860,508 $ 14,062,479 $ 14,554,666 $ 15,768,309 City's Net OPEB Liability as a Percentage of Covered Payroll 104.09% 90.66% 92.54% 93.48% Notes To Schedule: The City implemented GASB Statement No. 75 in fiscal year 2018. Information prior to fiscal year 2017 is not available. See notes to required supplementary information 106 Back to Agenda 2021 2022 $ 743,173 $ 762,302 318,982 299,268 - 451,011 234,877 (3,437,347) (868,732) (1,091,446) (1,306) (1,383) 426,994 (3,017,595) $ 16,810,483 $ 13,792,888 $ 1,009,207 $ 1,231,504 227,594 (294,646) (868,732) (1,091,446) (1,306) (1,383) 366,763 (155,971) 1,643,206 2,009,969 $ 2,009,969 $ 1,853,998 $ 14,800,514 $ 11,938,890 11.96% 13.44% $ 16,320,200 $ 18,011,721 90.69% 66.28% See notes to required supplementary information 107 Back to Agenda City of Galesburg, Illinois Other Postemployment Benefit Plan Schedule of Employer Contributions Last Ten Fiscal Years Actuarially determined contribution $ 1,167,256 $ 1,167,256 $ 1,039,995 $ 1,039,995 $ 1,254,235 Contributions in relation to the actuarially determined contribution 1,420,787 1,548,657 944,242 1,024,503 1,190,668 Contribution deficiency (excess) $ (253,531) $ (381,401) $ 95,753 $ 15,492 $ 63,567 Covered payroll $ 13,833,624 $ 14,317,802 $ 14,317,373 $ 14,818,481 $ 13,860,508 Contributions as a percentage of covered payroll 10.27% 10.82% 6.60% 6.91 % 8.59% 2018 2019 2020 2021 2022 Actuarially determined contribution $ 1,095,487 $ 1,087,427 $ 837,332 $ 868,732 $ 810,913 Contributions in relation to the actuarially determined contribution 1,137,342 1,220,587 973,397 1,009,207 1,231,504 Contribution deficiency (excess) $ (41,855) $ (133,160) $ (136,065) $ (140,475) $ (420,591) Covered payroll $ 14,062,479 $ 14,554,666 $ 15,768,309 $ 16,320,200 $ 18,011,721 Contributions as a percentage of covered payroll 8.09% 8.39% 6.17% 6.18% 6.84% Notes to Schedule Methods and assumptions used to determine contribution rates Actuarial cost method Entry -age normal Amortization method Level percentage of payroll, closed Remaining amortization period 29 years Asset valuation method Market value Inflation 2.50% Salary increases 3.50% Investment rate of return 4.05% Future medical plan participation 50% of Library, Township, and City Assessor employees; 100% of all other employees Healthcare cost trend rates 6.75% initial, decreasing in increments of 0.25% - 0.50% annually to an ultimate rate of 4.5% for 2029 and after Mortality PubS-2010 base rates projected Fully Generationally using scale MP2021 for Police and Fire participants; PubG-2010 base rates projected Fully Generationally using scale MP2021 for other participants See notes to required supplementary information 108 Back to Agenda City of Galesburg, Illinois Other Postemployment Benefit Plan Schedule of Investment Returns Last Six Fiscal Years 2017 2018 2019 2020 Annual money -weighted rate of return, net of investment expense 15.33% (6.39)% 16.95% 11.97% 2022 Annual money -weighted rate of return, net of investment expense (15.25)% Notes to Schedule: The Plan implemented GASB Statement No. 74 in fiscal year 2017. Information prior to fiscal year 2017 is not available. 2021 12.96% See notes to required supplementary information 109 Back to Agenda City of Galesburg, Illinois Required Supplementary Information Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - General Fund Year Ended December 31, 2022 Variance With Final Budget Original Final Positive Budget Budget Actual (Negative) Revenues Property taxes $ 8,006,835 $ 7,994,835 $ 7,996,653 $ 1,818 Othertaxes 5,581,600 6,363,600 6,367,634 4,034 Intergovernmental 10,460,705 18, 924,130 18, 935,339 11,209 Licenses and permits 407,400 400,285 414,252 13,967 Charges for services 1,013,970 1,165,195 1,179,133 13,938 Fines and fees 272,400 366,900 368,295 1,395 Use of money and property 486,430 742,130 740,500 (1,630) Miscellaneous 18,600 45,600 47,792 2,192 Total revenues 26,247,940 36,002,675 36,049,598 46,923 Expenditures Current: Mayor and city council 127,955 166,545 166,543 2 City manager 317,535 317,535 265,910 51,625 Legal 181,595 204,200 201,632 2,568 Human resources and benefits 251,200 251,200 223,168 28,032 City clerk 352,455 363,745 353,099 10,646 Management information systems 447,710 447,710 428,007 19,703 Finance 843,360 843,360 807,490 35,870 Planning 74,540 74,540 72,683 1,857 Fire and police commission 48,950 48,950 47,663 1,287 Contracts and subsidies 1,630,965 1,220,315 1,217,910 2,405 Police department 7,972,270 9,867,553 9,552,870 314,683 School crossing guards 83,430 83,430 64,105 19,325 Communications and records 2,134,180 2,190,065 2,187,300 2,765 Fire department 7,362,750 9,424,694 9,065,604 359,090 Emergency services 11,555 11,555 5,154 6,401 Inspection 835,380 889,300 885,862 3,438 Engineering 568,045 568,045 539,054 28,991 Motor pool, central garage 508,795 517,940 517,925 15 Street and bridge maintenance 1,727,165 1,853,300 1,850,633 2,667 Debt service: Principal - - 34,655 (34,655) Interest and fiscal charges - - 3,013 (3,013) Capital outlay - 7,380 7,378 2 Total expenditures 25,479,835 29,351,362 28,497,658 853,704 Excess of revenues over expenditures 768,105 6,651,313 7,551,940 900,627 Other Financing Sources (Uses) Proceeds from the sale of assets 5,000 5,000 6,483 1,483 Transfers out (1,943,560) (8,228,130) (8,227,298) 832 Total other financing sources (uses) (1,938,560) (8,223,130) (8,220,815) 2,315 Net change in fund balance Fund Balances, Beginning of Year Fund Balances, End of Year $ (1,170,455) $ (1,571,817) (668,875) $ 902,942 1 q rAA nnq $ 12,915,128 See notes to required supplementary information 110 Back to Agenda City of Galesburg, Illinois Required Supplementary Information Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - Economic Development - Major Special Revenue Fund Year Ended December 31, 2022 Revenues Other taxes Use of money and property Total revenues Expenditures Current: Economic development Miscellaneous Capital Outlay Total expenditures Excess (deficiency) of revenues over expenditures Other Financing Sources (Uses) Transfers in Transfers out Variance With Final Budget Original Final Positive Budget Budget Actual (Negative) $ 950,500 $ 1,164,500 $ 1,165,398 $ 898 49,790 123,890 130,235 6,345 1,000,290 1,288,390 1,295,633 7,243 399,100 433,220 372,281 60,939 688,000 840,330 440,328 400,002 165,000 245,305 97,096 148,209 1,252,100 1,518,855 909,705 609,150 (251,810) (230,465) 385,928 616,393 94,000 163,985 88,157 75,828 (578,330) (597,330) (494,248) 103,082 Total other financing sources (uses) (484,330) (433,345) (406,091) 27,254 Net change in fund balance Fund Balances, Beginning Fund Balances, Ending $ (736,140) $ (663,810) (20,163) $ 643,647 11,598,347 $ 11,578,184 See notes to required supplementary information 111 Back to Agenda City of Galesburg, Illinois Notes to Required Supplementary Information Year Ended December 31, 2022 Budgetary Information Annual budgets are adopted on a basis consistent with generally accepted accounting principles for all governmental funds. Budget amounts are as originally adopted by the City Council. All annual appropriations lapse at fiscal year end. In October and November, the Finance Director submits to the City Council a proposed operating budget for the fiscal year commencing January 1. The operating budget includes proposed expenditures and the means of financing them. Public hearings are conducted to obtain taxpayer comments. Prior to December 31, the budget is legally approved by City Council. Formal budgetary integration is employed as a management control device during the year of the general fund and special revenue funds. The City is authorized to change budgeted amounts within any fund; however, revision must be approved by the City Council. No revisions can be made increasing the budget unless funding is available for the purpose of the revision. The legal level of budgetary control (i.e., the level at which expenditures may not legally exceed appropriations) is the division level for the General Fund and the fund level for other funds. The appropriated budget is prepared by fund, function, department and division. Line items may exceed budgeted amounts if the budget for the division is equal to or less than the budget amount approved by the City Council. The City Council must approve revisions that alter the total expenditures of any fund. 112 Back to Agenda SUPPLEMENTARY INFORMATION Back to Agenda City of Galesburg, Illinois Capital Planning Fund - Major Capital Projects Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Year Ended December 31, 2022 Revenues Use of money and property $ Miscellaneous Total revenues Original Final Budget Budget Variance With Final Budget Positive Actual (Negative) - $ 65,000 $ 65,269 - 4,900 4,988 69,900 70,257 $ 269 Expenditures Current: Economic development 50,000 1,450,965 353,500 1,097,465 Miscellaneous - 189,370 189,366 4 Capital Outlay - 209,665 209,661 4 Total expenditures 50,000 1,850,000 752,527 1,097,473 Excess (deficiency) of revenues over expenditures (50,000) (1,780,100) (682,270) 1,097,830 Other Financing Sources Transfers in 50,000 6,256,890 6,256,888 2 Total other financing sources 50,000 6,256,890 6,256,888 2 Net change in fund balances $ - $ 4,476,790 5,574,618 $ 1,097,828 Fund Balance, Beginning Fund Balance, Ending $ 7,435,418 113 Back to Agenda City of Galesburg, Illinois Nonmajor Governmental Funds Combining Balance Sheet December 31. 2022 Special Revenue Funds Federal State City Motor Special Special Stormwater Foreign Gas Tax Fuel Tax Enforcement Enforcement Utility Fire Airport Assets Cash and cash equivalents $ 523,024 $ 1,554,560 $ 49,268 $ 480,853 $ 947,456 $ 147,866 $ Investments - - - - - - Receivables: Property taxes - Other taxes - - 1,068 Accounts 55,050 89,261 5,700 Accrued interest 88 - - - Due from other governments - 211,327 - Due from other funds - - - - 63,766 Prepaid items 1,397 750 3,488 1,094 Property held for resale - - - - Advances to other funds - - - - - - - Total assets $ 579,559 $ 1,765,887 $ 49,268 $ 481,603 $ 1,040,205 $ 147,866 $ 71,628 Liabilities, Deferred Inflows of Resources, and Fund Balances (Deficits) Liabilities Accounts payable $ 26,473 $ 100,384 $ 6,443 $ 633 $ 1,650 $ 301 $ 48,493 Accrued liabilities 3,358 - - - 6,968 - 1,313 Due to other governments - 344,597 6,672 - - Due to other funds 1,970 - 1,422 31,084 17,341 Advances from other funds - - - - - Unearned revenue - - 42,825 - - - 4,226 Total liabilities 31,801 444,981 49,268 8,727 39,702 301 71,373 Deferred Inflows of Resources Unavailable revenue - - - - - - 255 Property taxes levied for future periods - Total deferred inflows of resources - - - 255 Fund Balances (Deficits) Nonspendable 1,397 - 750 3,488 - 1,094 Restricted - 1,320,906 472,126 997,015 147,565 - Committed 546,361 - - - - Assigned - Unassigned - - - - - (1,094) Total fund balances (deficits 547,758 1,320,906 472,876 1,000,503 147,565 Total liabilities, deferred inflows of resources, and fund balances (deficits) $ 579,559 $ 1,765,887 $ 49,268 $ 481,603 $ 1,040,205 $ 147,866 $ 71,628 114 Back to Agenda Special Revenue Funds (cont.) Debt Service Funds 2013A GO Public Town of the 2011C Bonds Property Public Transportation 911 City of Parks and Business Business Redevelopment Transportation Projects Communication Galesburg Grants Recreation Park District $ 1,099,520 $ 580 $ 156,230 $ $ 1,562,731 $ $ 2,143,957 $ 314,709 $ 89,712 - - - - 50,070 - - 529,000 262,140 - - - - 314,859 - - 82,196 934,828 6,238 20,139 33,211 207,078 7,858 950 233,027 - - - - - - 1,866 - - - - 563,722 461,307 - - 240 373,980 - - 31,084 51,216 2,028 230 20,028 - 1,606 9,660 - 34,344 - 159,219 - - - - - - - - - - 110,207 - - $ 1,341,165 $ 955,676 $ 536,448 $ 21,745 $ 2,134,602 $ 801,884 $ 3,437,824 $ 315,659 $ 324,767 $ 195,503 $ 32,382 $ $ $ $ 443,004 $ 256,816 $ 308,620 $ 91,740 424 24,468 1,044 - 31,785 1,150 - 1,122,050 20,701 129,260 63,884 3,999 - - - - - - 232,553 71,826 7,999 - 5,250 - 35,797 1,890 474 267,753 1,186,899 21,745 5,250 572,264 388,282 315,659 324,767 - 324,732 - - 388,439 242,507 - 232,553 - 529,000 - 262,140 - - 324,732 - 529,000 388,439 504,647 232,553 159,449 20,028 - 1,606 9,660 - 34,344 - - - 536,448 - 1,590,692 147,362 913,963 - - 20,910 - 2,342,279 - (575,983) - (1,606) - (158,819) - (232,553) 1,073,412 (555,955) 536,448 1,600,352 (158,819) 2,544,895 (232,553) $ 1,341,165 $ 955,676 $ 536,448 $ 21,745 $ 2,134,602 $ 801,884 $ 3,437,824 $ 315,659 $ 324,767 115 Back to Agenda City of Galesburg, Illinois Nonmajor Governmental Funds Combining Balance Sheet (continued) December 31, 2022 Debt Service Funds (cont.) Capital Projects Funds 2016 GO TIF 3 Bonds 2013A Utility Tax Regency Building Debt Business Capital Capital Repair & TIF Computer Service District Projects Project Maintenance East Main Replacement Assets Cash and cash equivalents $ $ $ 1,272,184 $ 1,263 $ 2,926,233 $ $ 1,594,073 Investments - - 1,001 - Receivables: Property taxes 74,480 - Other taxes 8,648 - - Accounts - 179,885 - - Accrued interest 25 728 431 Due from other governments - - - - Due from other funds 172 - - 9 Prepaid items - 21,613 26,000 - Property held for resale - - - Advances to other funds - - - - 110,207 Total assets $ $ 8,820 $ 1,473,707 $ 75,743 $ 2,953,962 $ $ 1,704,720 Liabilities, Deferred Inflows of Resources, and Fund Balances (Deficits) Liabilities Accounts payable $ $ $ 7,650 $ $ 6,058 $ $ 4,927 Accrued liabilities - - - Due to other governments - 65,306 Due to other funds - 40,531 - Advances from other funds 551,035 293,123 - Unearned revenue - - - - Total liabilities 558,685 293,123 46,589 70,233 Deferred Inflows of Resources Unavailable revenue 2,695 - - - - Property taxes levied for future periods - 74,480 Total deferred inflows of resources 2,695 - 74,480 - Fund Balances (Deficits) Nonspendable - 21,613 - 26,000 Restricted 6,125 - 18,359 - Committed - 21,625 71,000 258,620 Assigned 871,784 2,792,014 1,375,867 Unassigned - - (291,860) - - Total fund balances (deficits 6,125 915,022 (291,860) 2,907,373 1,634,487 Total liabilities, deferred inflows of resources, and fund balances (deficits) $ $ 8,820 $ 1,473,707 $ 75,743 $ 2,953,962 $ $ 1,704,720 116 Back to Agenda Capital Projects Funds (cont.) Permanent Funds East Total Vehicle Players Linwood Linwood Nonmajor Replacement Fields TIF IV TIF V Cemetery Cemetery Funds $ 3,642,205 $ 24,662 $ 1,223,180 $ 36,242 $ 11,332 $ 89,708 $ 19,891,548 1,492,813 - - - 63,562 401,662 2,009,108 - 339,140 8,290 - - 1,213,050 - - - - 324,575 - 1,464 9,221 1,866,106 9,574 - - 12,712 - 1,236,356 522,495 120,210 - 159,219 110,207 330,621 $ 5,254,799 $ 24,662 $ 1,562,320 $ 44,532 $ 76,358 $ 500,591 $ 27,686,000 $ 366 $ $ 32,897 $ $ $ $ 1,564,340 - - 70,510 416,575 1,464 9,221 1,442,927 - - 1,076,711 170,287 366 32,897 1,464 9,221 4,741,350 - - - - 1,191,181 339,140 8,290 1,213,050 339,140 8,290 - - 2,404,231 - - 63,562 401,662 744,653 - 1,190,283 36,242 11,332 89,708 6,564,163 975,887 - - - - 2,808,366 4,278,546 24,662 11,685,152 - - (1,261,915) 5,254,433 24,662 1,190,283 36,242 74,894 491,370 20,540,419 $ 5,254,799 $ 24,662 $ 1,562,320 $ 44,532 $ 76,358 $ 500,591 $ 27,686,000 117 Back to Agenda City of Galesburg, Illinois Nonmajor Governmental Funds Combining Statement of Revenues, Expenditures, and Changes in Fund Balances Year Ended December 31, 2022 Revenues Taxes Charges for services Intergovernmental Fines and fees Use of money and property Contributions Miscellaneous Total revenues Expenditures Current: General government Economic development Public safety Public works Culture and recreation Miscellaneous Debt service: Principal Interest and fiscal charges Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures Other Financing Sources (Uses) Proceeds from the sale of assets Transfers in Transfers out Total other financing sources (uses) Net change in fund balances Fund Balances (Deficits), Beginning Fund Balances (Deficits), Ending Special Revenue Funds Federal State City Motor Special Special Stormwater Foreign Gas Tax Fuel Tax Enforcement Enforcement Utility Fire Airport $ 647,844 $ $ $ $ 867,843 $ $ 5,287 539 - 45 - 1,957,251 34,560 4,835 3,141 64,789 - 5,931 36,237 949 7,737 15,652 2,200 234,860 - - - 2,983 - - - 654,314 1,993,488 35,509 15,555 886,636 66,989 240,192 1,020,797 264,208 - 35,509 17,215 - 50,853 2,345,034 - - 524,537 - 584,546 705,901 - - 33,696 - - 1,605,343 3,050,935 35,509 17,215 558,233 50,853 264,208 (951,029) (1,057,447) (1,660) 328,403 16,136 (24,016) - 1,950 - - 163 93,401 - 63,766 - (147,184) (42,600) 93,401 1,950 (147,184) (857,628) (1,057,447) 1,405,386 2,378,353 290 181,219 21,329 16,136 (2,687) - 472,586 819,284 131,429 2,687 $ 547,758 $ 1,320,906 $ - $ 472,876 $ 1,000,503 $ 147,565 $ 118 Back to Agenda Special Revenue Funds (cont.) Debt Service Funds 2013A GO Public Town of the 2011C Bonds Property Public Transportation 911 City of Parks and Business Business Redevelopment Transportation Projects Communication Galesburg Grants Recreation Park District $ - $ $ $ $ 531,309 $ $ 2,205,458 $ $ 182,442 24,000 56,244 51,805 2,223,599 118,317 245,038 2,076,710 1,957,854 16,762 31,990 37,978 24,496 1 1,130,422 91,127 907 18,870 - - - 7,165 84,222 - 15,901 269,879 2,255,589 37,978 118,317 832,008 2,076,711 5,434,200 91,127 16,808 - 2,206,411 10,844 643,000 14,984 51,460 676 816,420 - - - - - - - - 118,317 133,368 153,450 - - 531,665 - 4,078,660 1,371,868 - - - - 29,135 295,000 70,000 - 2,881 35,360 36,286 - - - - 1,126 561,312 - - - 816,420 2,206,411 10,844 118,317 644,126 2,081,532 4,847,251 331,036 106,286 (546,541) 49,178 27,134 187,882 (4,821) 586,949 (239,909) (89,478) 277 - - - - - - - 357,950 464,096 31,084 110,612 238,959 46,360 - (90,116) - - (561,286) - - 358,227 (90,116) 464,096 - 31,084 (450,674) 238,959 46,360 (188,314) (40,938) 491,230 187,882 26,263 136,275 (950) (43,118) 1,261,726 (515,017) 45,218 1,412,470 (185,082) 2,408,620 950 (189,435) $ 1,073,412 $ (555,955) $ 536,448 $ $ 1,600,352 $ (158,819) $ 2,544,895 $ - $ (232,553) 119 Back to Agenda City of Galesburg, Illinois Nonmajor Governmental Funds Combining Statement of Revenues, Expenditures, and Changes in Fund Balances (continued) Year Ended December 31, 2022 Revenues Taxes Charges for services Intergovernmental Fines and fees Use of money and property Contributions Miscellaneous Total revenues Expenditures Current: General government Economic development Public safety Public works Culture and recreation Miscellaneous Debt service: Principal Interest and fiscal charges Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures Other Financing Sources (Uses) Proceeds from the sale of assets Transfers in Transfers out Total other financing sources (uses) Net change in fund balances Fund Balances (Deficits), Beginning Fund Balances (Deficits), Ending Debt Service Funds (cont.) Capital Projects Funds 2016 GO TIF 3 Bond 2013A Utility Tax Regency Building Debt Business Capital Capital Repair & TIF Computer Service District Projects Project Maintenance East Main Replacement $ $ 43,940 $ 420 1,733,120 $ 21,133 73,707 $ 41 $ 424,841 $ 28,079 4,968 21,032 44,360 1,754,253 73,748 28,079 429,809 21,032 136,017 - 144,120 - 1,144 - 117,638 410,000 - 230,256 12,305 - - 38,806 - - 90,000 640,256 187,128 117,638 1,144 234,120 (640,256) 44,360 1,567,125 73,748 (89,559) 428,665 (213,088) 640,256 210,960 507,660 - (46,071) (640,256) (89,001) (1,014,320) - 640,256 (46,071) (640,256) 121,959 (1,014,320) 507,660 (1,711) 926,869 73,748 32,400 (585,655) 294,572 7,836 (11,847) (365,608) 2,874,973 585,655 1,339,915 $ $ 6,125 $ 915,022 $ (291,860) $ 2,907,373 $ - $ 1,634,487 120 Back to Agenda Capital Projects Funds (cont.) Permanent Funds East Total Vehicle Players Linwood Linwood Nonmajor Replacement Fields TIF IV TIF V Cemetery Cemetery Funds $ $ $ 365,446 $ 9,297 $ $ $ 6,908,092 - - 263,270 8,737,899 68,012 4,114 20,360 627 (9,663) (60,373) 1,735,999 - - - - - 2,983 17,500 - - - 18,100 161,758 85,512 4,114 385,806 9,924 (9,663) (42,273) 17,810,001 18,268 - 868 5,467 4,517,120 - 122,503 - - 940,067 - 508,712 - 3,518,874 3,547 - 4,082,207 - 370,652 1,742,520 804,135 - - 317,088 363,187 - 559,298 - - 2,937,872 381,455 3,547 1,052,453 868 5,467 19,368,595 (295,943) 567 (666,647) 9,924 (10,531) (47,740) (1,558,594) - 1,338,180 - - - 944,336 - - (1,464) (9,221) 2,390 5,047,620 (2,641,519) 1,338,180 - 944,336 - (1,464) (9,221) 2,408,491 1,042,237 567 277,689 9,924 (11,995) (56,961) 849,897 4,212,196 24,095 912,594 26,318 86,889 548,331 19,690,522 $ 5,254,433 $ 24,662 $ 1,190,283 $ 36,242 $ 74,894 $ 491,370 $ 20,540,419 121 Back to Agenda City of Galesburg, Illinois Nonmajor Governmental Funds December 31, 2022 Special Revenue Funds City Gas Tax Fund - To account for the four and one-half cent per gallon local gasoline tax used to help finance improvements made to local roads and streets. Motor Fuel Tax Fund - To account for the revenue and expenditures related to projects financed by the state gasoline tax collected and distributed by the State of Illinois. Federal Special Enforcement Fund - To account for the revenue and expenditures related to the forfeited assets received from the federal government and used for law enforcement purposes. State Special Enforcement Fund - To account for the revenue and expenditures related to the forfeited assets received from the State and used for law enforcement purposes. Stormwater Utility Fund - To account for the revenues and expenditures related to the stormwater management program. Foreign Fire Fund - To account for revenue and expenditures related to the foreign fire insurance board. Airport Fund - To account for airport funds. Property Redevelopment Fund - To account for funds from the sale of surplus City -owned properties which can be used to provide a source of funding for property redevelopment efforts. Public Transportation Fund - To account for operations associated with the City's Handivan program and the collection and use of public transportation operating assistance grants associated with the City's transit bus system. Public Transportation Projects Fund - To account for revenues and expenditures associated with capital projects and maintenance of the City's public transportation systems. 911 Communications Fund - To account for the services of the County -wide enhanced emergency telephone system operated by the Galesburg Police Department staff and services division. Town of the City of Galesburg Fund - To account for the services provided by the City's blended component unit, the Town of the City of Galesburg. Grants Fund - To account for operations of the City's grant funds received from the State and Federal governments. Parks and Recreation Fund - To account for operations of the City's parks and recreation programs Debt Service Funds 2011 C Business Park Fund - To account for servicing the refunding of the 2003 series bonds. 2013A GO Bonds Business District Fund - To account for servicing of the 2013A series general obligation bonds. 2016 GO Bond Debt Service Fund - To account for servicing of the 2016 series general obligation bonds. Back to Agenda City of Galesburg, Illinois Nonmajor Governmental Funds December 31, 2022 Capital Projects Funds 2013A Business District Fund - To account for the use of proceeds from the 2013A series general obligation bonds for projects within the business district. Utility Tax Capital Projects Fund - To account for the use of proceeds from the electric and natural gas utility tax to fund capital improvements and infrastructure. TIF 3 Regency Capital Project Fund - To account for the revenue and expenditures related to the Regency Tax Increment Financing District. Building Repair and Maintenance Fund - To account for the repair and maintenance of major City -owned building components. TIF East Main Fund - To account for the revenue and expenditures related to the East Main Tax Increment Financing District. Computer Replacement Fund - To account for the upgrade and replacement of all City computer hardware and software. Vehicle Replacement Fund - To account for the upgrade and replacement of all City vehicles. Players Fields Fund - To account for the repair and maintenance of player fields. TIF IV Fund - To account for the revenue and expenditures related to the central business district as well as East Main Street from the downtown to Chestnut Street. TIF V Fund - To account for the revenue and expenditures related to a small area located east of Interstate 74 along East Main Street. Permanent Funds Linwood Cemetery Fund - To account for the assets and trust earnings used to support the operation and maintenance of the Linwood Cemetery. East Linwood Cemetery Fund - To account for the assets and trust earnings used to support the operation and maintenance of the East Linwood Cemetery. Back to Agenda City of Galesburg, Illinois City Gas Tax Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Year Ended December 31, 2022 Variance With Final Budget Original Final Positive Budget Budget Actual (Negative) Revenues Other taxes $ 680,000 $ 648,000 $ 647,844 $ (156) Charges for services - - 539 539 Use of money and property 10,000 6,000 5,931 (69) Total revenues 690,000 654,000 654,314 314 Expenditures Current: General government 972,990 1,155,260 1,020,797 134,463 Capital outlay 620,000 620,000 584,546 35,454 Total expenditures 1,592,990 1,775,260 1,605,343 169,917 Excess (deficiency) of revenues over expenditures (902,990) (1,121,260) (951,029) (169,603) Other Financing Sources Transfers in - 182,270 93,401 88,869 Total other financing sources - 182,270 93,401 88,869 Net change in fund balance $ (902,990) $ (938,990) (857,628) $ 81,362 Fund Balances, Beginning 1,405,386 Fund Balances, Ending $ 547,758 122 Back to Agenda City of Galesburg, Illinois Motor Fuel Tax Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Year Ended December 31, 2022 Original Final Budget Budget Actual Variance With Final Budget Positive (Negative) Revenues Intergovernmental $ 1,900,000 $ 1,957,000 $ 1,957,251 $ 251 Use of money and property 25,000 36,000 36,237 237 Total revenues 1,925,000 1,993,000 1,993,488 488 Expenditures Current: Public works 2,345,000 2,386,985 2,345,034 41,951 Capital outlay 350,000 811,315 705,901 105,414 Total expenditures 2,695,000 3,198,300 3,050,935 147,365 Net change in fund balances $ (770,000) $ (1,205,300) (1,057,447) $ 147,853 Fund Balance, Beginning Fund Balance, Ending 2,378,353 $ 1,320,906 123 Back to Agenda City of Galesburg, Illinois Federal Special Enforcement Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Year Ended December 31, 2022 Variance With Final Budget Original Final Positive Budget Budget Actual (Negative) Revenues Intergovernmental $ - $ 34,000 $ 34,560 $ 560 Use of money and property - - 949 949 Total revenues - 34,000 35,509 1,509 Expenditures Current: Public safety - 35,510 35,509 1 Total expenditures - 35,510 35,509 1 Net change in fund balances $ - $ (1,510) - $ 1,510 Fund Balance, Beginning - Fund Balance, Ending $ - 124 Back to Agenda City of Galesburg, Illinois State Special Enforcement Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Year Ended December 31, 2022 Revenues Intergovernmental Fines and fees Use of money and property Contributions Total revenues Expenditures Current: Public safety Original Final Budget Budget Actual $ 13,000 $ 4,800 $ 4,835 10,000 - - 2,000 7,700 7,737 - 2,900 2,983 25,000 15,400 15,555 Variance With Final Budget Positive (Negative) $ 35 37 83 155 36,650 41,500 17,215 24,285 Total expenditures 36,650 41,500 17,215 24,285 Excess (deficiency) of revenues over expenditures (11,650) (26,100) (1,660) 24,440 Other Financing Sources Proceeds from the sale of assets - 1,900 1,950 (50) Total other financing sources - 1,900 1,950 (50) Net change in fund balances $ (11,650) $ (24,200) 290 $ 24,490 Fund Balance, Beginning Fund Balance, Ending 472,586 $ 472,876 125 Back to Agenda City of Galesburg, Illinois Stormwater Utility Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Year Ended December 31, 2022 Revenues Taxes Intergovernmental Use of money and property Total revenues Expenditures Current: Public works Capital outlay Original Final Budget Budget Actual Variance With Final Budget Positive (Negative) $ 729,300 $ 867,600 $ 867,843 $ 243 2,300 2,300 3,141 841 500 15,500 15,652 152 732,100 885,400 886,636 1,236 524,200 562,775 524,537 38,238 275,000 246,155 33,696 212,459 Total expenditures 799,200 808,930 558,233 250,697 Excess (deficiency) of revenues over expenditures (67,100) 76,470 328,403 251,933 Other Financing Uses Transfers out (491,100) (491,100) (147,184) 343,916 Total other financing uses (491,100) (491,100) (147,184) 343,916 Net change in fund balances $ (558,200) $ (414,630) 181,219 $ 595,849 Fund Balance, Beginning Fund Balance, Ending 819,284 $ 1,000,503 126 Back to Agenda City of Galesburg, Illinois Foreign Fire Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Year Ended December 31, 2022 Original Final Budget Budget Actual Variance With Final Budget Positive (Negative) Revenues Intergovernmental $ 47,000 $ 64,000 $ 64,789 $ 789 Use of money and property - 2,200 2,200 - Total revenues 47,000 66,200 66,989 789 Expenditures Current: Public safety 11,430 51,895 50,853 1,042 Total expenditures 11,430 51,895 50,853 1,042 Net change in fund balances $ 35,570 $ 14,305 16,136 $ 1,831 Fund Balance, Beginning 131,429 Fund Balance, Ending $ 147,565 127 Back to Agenda City of Galesburg, Illinois Airport Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Year Ended December 31, 2022 Revenues Taxes Charges for services Use of money and property Total revenues Original Final Budget Budget Actual $ 2,000 $ 5,200 $ 5,287 - - 45 222,500 234,500 234,860 224,500 239,700 240,192 Variance With Final Budget Positive (Negative) $ 87 45 360 492 Expenditures Current: General government 244,315 276,370 264,208 12,162 Total expenditures 244,315 276,370 264,208 12,162 Excess (deficiency) of revenues over expenditures (19,815) (36,670) (24,016) 12,654 Other Financing Sources (Uses) Proceeds from the sale of assets - - 163 Transfers in 62,415 63,765 63,766 Transfers out (42,600) (42,600) (42,600) Total other financing sources (uses) 19,815 21,165 21,329 (164) Net change in fund balances $ - $ (15,505) (2,687) $ 12,818 Fund Balance, Beginning Fund Balance, Ending 2,687 128 Back to Agenda City of Galesburg, Illinois Property Redevelopment Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Year Ended December 31, 2022 Original Final Budget Budget Revenues Actual Variance With Final Budget Positive (Negative) Intergovernmental $ - $ 51,000 $ 51,805 $ 805 Charges for services 337,500 182,500 182,442 (58) Use of money and property 2,600 16,600 16,762 162 Miscellaneous - 18,000 18,870 870 Total revenues 340,100 268,100 269,879 1,779 Expenditures Current: General government 853,935 853,935 816,420 37,515 Total expenditures 853,935 853,935 816,420 37,515 Excess (deficiency) of revenues over expenditures (513,835) (585,835) (546,541) 39,294 Other Financing Sources Proceeds from the sale of assets - - 277 277 Transfers in 355,000 357,950 357,950 - Total other financing sources 355,000 357,950 358,227 277 Net change in fund balances $ (158,835) $ (227,885) (188,314) $ 39,571 Fund Balance, Beginning Fund Balance, Ending 1,261,726 $ 1,073,412 129 Back to Agenda City of Galesburg, Illinois Public Transportation Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Year Ended December 31, 2022 Revenues Intergovernmental Use of money and property Total revenues Expenditures Current: General government Original Final Budget Budget Actual Variance With Final Budget Positive (Negative) $ 1,892,865 $ 2,220,865 $ 2,223,599 $ 2,734 22,350 33,150 31,990 (1,160) 1,915,215 2,254,015 2,255,589 1,574 2,289,195 2,250,680 2,206,411 44,269 Total expenditures 2,289,195 2,250,680 2,206,411 44,269 Excess (deficiency) of revenues over expenditures (373,980) 3,335 49,178 45,843 Other Financing Sources (Uses) Transfers in 373,980 Transfers out - 373,980 - 373,980 (90,120) (90,116) (4) Total other financing sources (uses) 373,980 283,860 (90,116) 373,976 Net change in fund balances $ - $ 287,195 (40,938) $ (328,133) Fund Balance (Deficit), Beginning Fund Balance (Deficit), Ending (515,017) $ (555,955) 130 Back to Agenda City of Galesburg, Illinois Public Transportation Projects Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Year Ended December 31, 2022 Original Final Budget Budget Revenues Actual Variance With Final Budget Positive (Negative) Intergovernmental $ 800,000 $ - $ - $ - Use of money and property - 35,315 37,978 2,663 Total revenues 800,000 35,315 37,978 2,663 Expenditures Current: General government - 12,020 10,844 1,176 Capital Outlay 800,000 790,330 - 790,330 Total expenditures 800,000 802,350 10,844 791,506 Excess (deficiency) of revenues over expenditures - (767,035) 27,134 794,169 Other Financing Sources Transfers in - 463,115 464,096 (981) Total other financing sources - 463,115 464,096 (981) Net change in fund balances $ - $ (303,920) 491,230 $ 795,150 Fund Balance, Beginning Fund Balance, Ending 45,218 $ 536,448 131 Back to Agenda City of Galesburg, Illinois 911 Communication Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Year Ended December 31, 2022 Original Final Budget Budget Revenues Intergovernmental $ 118,945 $ 118,945 Total revenues 118,945 118,945 Expenditures Current: Public safety 118,945 118,945 Total expenditures 118,945 118,945 Net change in fund balances $ - $ - Fund Balance, Beginning Fund Balance, Ending Variance With Final Budget Positive Actual (Negative) $ 118,317 $ (628) 118,317 (628) 118,317 118,317 628 628 132 Back to Agenda City of Galesburg, Illinois Town of the City of Galesburg Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Year Ended December 31, 2022 Original Final Budget Budget Variance With Final Budget Positive Actual (Negative) Revenues Taxes $ 531,000 $ 531,000 $ 531,309 $ 309 Intergovernmental 60,000 60,000 245,038 185,038 Charges for services 20,000 20,000 24,000 4,000 Use of money and property 410 410 24,496 24,086 Miscellaneous - - 7,165 7,165 Total revenues 611,410 611,410 832,008 220,598 Expenditures Current: General government 1,035,293 1,035,293 643,000 392,293 Capital outlay 10,000 10,000 1,126 8,874 Total expenditures 1,045,293 1,045,293 644,126 401,167 Net change in fund balances $ (433,883) $ (433,883) Fund Balance, Beginning Fund Balance, Ending 187,882 $ 621,765 1,412,470 $ 1,600,352 133 Back to Agenda City of Galesburg, Illinois Grants Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Year Ended December 31, 2022 Revenues Intergovernmental Use of money and property Total revenues Original Final Budget Budget Actual Variance With Final Budget Positive (Negative) $ 6,881,385 $ 2,074,825 $ 2,076,710 $ 1,885 - - 1 1 6,881,385 2,074,825 2,076,711 1,886 Expenditures Current: General government 26,000 38,140 14,984 23,156 Public safety 677,635 1,143,215 133,368 1,009,847 Miscellaneous 5,399,530 5,070,095 1,371,868 3,698,227 Capital Outlay 1,330,020 1,640,235 561,312 1,078,923 Total expenditures 7,433,185 7,891,685 2,081,532 5,810,153 Excess (deficiency) of revenues over expenditures (551,800) (5,816,860) (4,821) 5,812,039 Other Financing Sources Transfers in 551,800 551,800 31,084 520,716 Total other financing sources 551,800 551,800 31,084 520,716 Net change in fund balances $ - $ (5,265,060) 26,263 $ 5,291,323 Fund Balance (Deficit), Beginning (185,082) Fund Balance (Deficit), Ending $ (158,819) 134 Back to Agenda City of Galesburg, Illinois Parks and Recreation Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Year Ended December 31, 2022 Revenues Taxes Intergovernmental Charges for services Use of money and property Miscellaneous Total revenues Expenditures Current: General government Public safety Public works Culture and recreation Debt Service: Principal Interest and fiscal charges Original Final Budget Budget Actual Variance With Final Budget Positive (Negative) $ 1,865,335 $ 2,203,335 $ 2,205,458 $ 2,123 1,688,250 1,956,250 1,957,854 1,604 46,000 55,000 56,244 1,244 965,840 1,125,440 1,130,422 4,982 40,500 79,200 84,222 5,022 4,605,925 5,419,225 5,434,200 14,975 - 51,480 133,275 157,375 590,305 607,670 4,076,635 4,296,515 51,460 20 153,450 3,925 531,665 76,005 4,078,660 217,855 - - 29,135 (29,135) 2,881 (2,881) Total expenditures 4,800,215 5,113,040 4,847,251 265,789 Excess (deficiency) of revenues over expenditures (194,290) 306,185 586,949 280,764 Other Financing Sources (Uses) Transfers in 11,200 111,125 110,612 513 Transfers out (580,435) (581,790) (561,286) (20,504) Total other financing sources (uses) (569,235) (470,665) (450,674) (19,991) Net change in fund balances $ (763,525) $ (164,480) 136,275 $ 300,755 Fund Balance, Beginning Fund Balance, Ending 2,408,620 $ 2,544,895 135 Back to Agenda City of Galesburg, Illinois 2011 C Business Park Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Year Ended December 31, 2022 Variance With Final Budget Original Final Positive Budget Budget Actual (Negative) Revenues Use of money and property $ 101,230 $ 89,730 $ 91,127 $ 1,397 Total revenues 101,230 89,730 91,127 1,397 Expenditures Current: General government 750 750 676 74 Debt service: Principal 295,000 295,000 295,000 - Interest and fiscal charges 27,240 35,360 35,360 - Total expenditures 322,990 331,110 331,036 74 Excess (deficiency) of revenues over expenditures (221,760) (241,380) (239,909) 1,471 Other Financing Sources Transfers in 221,760 240,760 238,959 (1,801) Total other financing sources 221,760 240,760 238,959 (1,801) Net change in fund balances $ - $ (620) (950) $ (330) Fund Balance, Beginning 950 Fund Balance, Ending $ - 136 Back to Agenda City of Galesburg, Illinois 2013A GO Bonds Business District Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Year Ended December 31, 2022 Original Final Budget Budget Actual Revenues Use of money and property $ - $ - $ 907 Miscellaneous - 15,000 15,901 Total revenues - 15,000 16,808 Expenditures Debt service: Principal 70,000 70,000 70,000 Interest and fiscal charges 44,580 44,580 36,286 Total expenditures 114,580 114,580 106,286 Excess (deficiency) of revenues over expenditures (114,580) (99,580) (89,478) Other Financing Sources Variance With Final Budget Positive (Negative) $ 907 901 1,808 8,294 8,294 10,102 Transfers in 114,580 130,640 46,360 (84,280) Total other financing sources 114,580 130,640 46,360 (84,280) Net change in fund balances $ - $ 31,060 (43,118) $ (74,178) Fund Balance (Deficit), Beginning (189,435) Fund Balance (Deficit), Ending $ (232,553) 137 Back to Agenda City of Galesburg, Illinois 2016 GO Bond Debt Service Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Year Ended December 31, 2022 Variance With Final Budget Original Final Positive Budget Budget Actual (Negative) Revenues Total revenues $ - $ - $ - $ - Expenditures Debt service: Principal 410,000 410,000 410,000 - Interest and fiscal charges 230,365 230,365 230,256 109 Total expenditures 640,365 640,365 640,256 109 Other Financing Sources Transfers in 640,365 640,365 640,256 (109) Total other financing sources 640,365 640,365 640,256 (109) Net change in fund balances $ - $ - - $ -- Fund Balance, Beginning - Fund Balance, Ending 138 Back to Agenda City of Galesburg, Illinois 2013A Business District Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Year Ended December 31, 2022 Original Final Budget Budget Actual Variance With Final Budget Positive (Negative) Revenues Taxes $ 30,000 $ 43,000 $ 43,940 $ 940 Use of money and property 10 410 420 10 Total revenues 30,010 43,410 44,360 950 Expenditures Total expenditures - - - - Excess of revenues over expenditures 30,010 43,410 44,360 950 Other Financing Uses Transfers out (30,010) (46,075) (46,071) 4 Total other financing uses (30,010) (46,075) (46,071) 4 Net change in fund balances $ - $ (2,665) (1,711) $ 954 Fund Balance, Beginning 7,836 Fund Balance, Ending $ 6,125 139 Back to Agenda City of Galesburg, Illinois Utility Tax Capital Projects Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Year Ended December 31, 2022 Variance With Final Budget Original Final Positive Budget Budget Actual (Negative) Revenues Taxes $ 1,480,700 $ 1,733,100 $ 1,733,120 $ 20 Use of money and property 2,000 21,000 21,133 133 Total revenues 1,482,700 1,754,100 1,754,253 153 Expenditures Current: General government 322,200 296,270 136,017 160,253 Capital outlay 80,900 138,035 38,806 99,229 Debt service: Interest and fiscal charges 12,305 12,305 12,305 - Total expenditures 415,405 446,610 187,128 259,482 Excess of revenues over expenditures 1,067,295 1,307,490 1,567,125 259,635 Other Financing Uses Transfers out (779,665) (779,665) (640,256) 139,409 Total other financing uses (779,665) (779,665) (640,256) 139,409 Net change in fund balances $ 287,630 $ 527,825 926,869 $ 399,044 Fund Balance (Deficit), Beginning (11,847) Fund Balance, Ending $ 915,022 140 Back to Agenda City of Galesburg, Illinois TIF 3 Regency Capital Project Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Year Ended December 31, 2022 Variance With Final Budget Original Final Positive Budget Budget Actual (Negative) Revenues Taxes $ 75,700 $ 71,710 $ 73,707 $ 1,997 Use of money and property 140 40 41 1 Total revenues 75,840 71,750 73,748 1,998 Expenditures Total expenditures - - - - Excess of revenues over expenditures 75,840 71,750 73,748 1,998 Other Financing Uses Transfers out (75,000) (75,000) Total other financing uses (75,000) (75,000) Net change in fund balances $ 840 $ (3,250) Fund Balance (Deficit), Beginning Fund Balance (Deficit), Ending (75,000) - (75,000) 73,748 $ 76,998 (365,608) $ (291,860) 141 Back to Agenda City of Galesburg, Illinois Building Repair and Maintenance Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Year Ended December 31, 2022 Revenues Use of money and property Total revenues Expenditures Current: Public works Capital outlay Total expenditures Variance With Final Budget Original Final Positive Budget Budget Actual (Negative) $ 3,535 $ 29,135 $ 28,079 $ (1,056) 3,535 29,135 28,079 (1,056) 106,000 118,845 55,120 55,120 117,638 1,207 55,120 161,120 173,965 117,638 56,327 Excess (deficiency) of revenues over expenditures (157,585) (144,830) (89,559) 55,271 Other Financing Sources (Uses) Transfers in 210,960 Transfers out - 210,960 210,960 (89,005) (89,001) Total other financing sources (uses) 210,960 121,955 121,959 Net change in fund balances $ 53,375 $ (22,875) Fund Balance, Beginning Fund Balance, Ending 32,400 $ 55,275 2,874,973 $ 2,907,373 142 Back to Agenda City of Galesburg, Illinois TIF Downtown Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Year Ended December 31, 2022 Variance With Final Budget Original Final Positive Budget Budget Actual (Negative) Revenues Total revenues $ - $ - $ - $ - Expenditures Current: General government 360 3,745 Total expenditures 360 3,745 Net change in fund balances $ (360) $ (3,745) Fund Balance, Beginning Fund Balance, Ending - 3,745 - 3,745 - $ 3,745 143 Back to Agenda City of Galesburg, Illinois TIF East Main Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Year Ended December 31, 2022 Revenues Taxes Use of money and property Total revenues Expenditures Current: General government Total expenditures Excess of revenues over expenditures Other Financing Uses Transfers out Total other financing uses Net change in fund balances Fund Balance, Beginning Fund Balance, Ending Variance With Final Budget Original Final Positive Budget Budget Actual (Negative) $ 415,600 $ 424,600 $ 424,841 $ 241 845 4,845 4,968 123 416,445 429,445 429,809 364 6,920 6,920 1,144 5,776 6,920 6,920 1,144 5,776 409,525 422,525 428,665 6,140 (267,500) (1,014,340) (1,014,320) 20 (267,500) (1,014,340) (1,014,320) 20 $ 142,025 $ (591,815) (585,655) $ 6,160 585,655 144 Back to Agenda City of Galesburg, Illinois Computer Replacement Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Year Ended December 31, 2022 Variance With Final Budget Original Final Positive Budget Budget Actual (Negative) Revenues Use of money and property $ 6,145 $ 20,145 $ 21,032 $ 887 Total revenues 6,145 20,145 21,032 887 Expenditures Current: General government 136,500 188,935 144,120 44,815 Capital outlay 90,000 271,245 90,000 181,245 Total expenditures 226,500 460,180 234,120 226,060 Excess (deficiency) of revenues over expenditures (220,355) (440,035) (213,088) 226,947 Other Financing Sources Transfers in 507,660 507,660 507,660 Total other financing sources 507,660 507,660 507,660 Net change in fund balances $ 287,305 $ 67,625 294,572 Fund Balance, Beginning Fund Balance, Ending 1,339,915 $ 1,634,487 $ 226,947 145 Back to Agenda City of Galesburg, Illinois Vehicle Replacement Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Year Ended December 31, 2022 Variance With Final Budget Original Final Positive Budget Budget Actual (Negative) Revenues Use of money and property $ 10,240 $ 67,740 $ 68,012 $ 272 Miscellaneous - 17,500 17,500 - Total revenues 10,240 85,240 85,512 272 Expenditures Current: General government 77,500 18,500 18,268 232 Capital outlay 242,965 363,190 363,187 3 Total expenditures 320,465 381,690 381,455 235 Excess (deficiency) of revenues over expenditures (310,225) (296,450) (295,943) 507 Other Financing Sources Transfers in 1,223,040 1,338,180 1,338,180 - Total other financing sources 1,223,040 1,338,180 1,338,180 - Net change in fund balances $ 912,815 $ 1,041,730 1,042,237 $ 507 Fund Balance, Beginning Fund Balance, Ending 4,212,196 $ 5,254,433 146 Back to Agenda City of Galesburg, Illinois Players Fields Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Year Ended December 31, 2022 Variance With Final Budget Original Final Positive Budget Budget Actual (Negative) Revenues Use of money and property $ 6,000 $ 4,000 $ 4,114 $ 114 Total revenues 6,000 4,000 4,114 114 Expenditures Current: Culture and recreation 6,000 6,000 3,547 2,453 Total expenditures 6,000 6,000 3,547 2,453 Net change in fund balances $ - $ (2,000) 567 $ 2,567 Fund Balance, Beginning Fund Balance, Ending 24,095 $ 24,662 147 Back to Agenda City of Galesburg, Illinois TIF IV Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Year Ended December 31, 2022 Variance With Final Budget Original Final Positive Budget Budget Actual (Negative) Revenues Taxes $ 361,900 $ 365,400 $ 365,446 $ 46 Use of money and property 1,740 19,740 20,360 620 Miscellaneous 100,000 - - - Total revenues 463,640 385,140 385,806 666 Expenditures Current: General government 103,260 223,035 122,503 100,532 Miscellaneous 705,180 966,295 370,652 595,643 Capital outlay 267,500 679,465 559,298 120,167 Total expenditures 1,075,940 1,868,795 1,052,453 816,342 Excess (deficiency) of revenues over expenditures (612,300) (1,483,655) (666,647) 817,008 Other Financing Sources Transfers in 267,500 944,335 944,336 1 Total other financing sources 267,500 944,335 944,336 1 Net change in fund balances $ (344,800) $ (539,320) 277,689 $ 817,009 Fund Balance, Beginning 912,594 Fund Balance, Ending $ 1,190,283 148 Back to Agenda City of Galesburg, Illinois TIF V Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Year Ended December 31, 2022 Variance With Final Budget Original Final Positive Budget Budget Actual (Negative) Revenues Taxes $ 8,200 $ 9,200 $ 9,297 $ 97 Use of money and property 140 140 627 487 Total revenues 8,340 9,340 9,924 584 Expenditures Total expenditures - - - - Net change in fund balances $ 8,340 $ 9,340 9,924 $ 584 Fund Balance, Beginning 26,318 Fund Balance, Ending $ 36,242 149 Back to Agenda City of Galesburg, Illinois Linwood Cemetery Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Year Ended December 31, 2022 Variance With Final Budget Original Final Positive Budget Budget Actual (Negative) Revenues Use of money and property $ 2,300 $ 4,300 $ (9,663) $ (13,963) Total revenues 2,300 4,300 (9,663) (13,963) Expenditures Current: General government 1,200 1,200 868 332 Total expenditures 1,200 1,200 868 332 Excess (deficiency) of revenues over expenditures 1,100 3,100 (10,531) (13,631) Other Financing Uses Transfers out (1,700) (1,700) (1,464) 236 Total other financing uses (1,700) (1,700) (1,464) 236 Net change in fund balances $ (600) $ 1,400 (11,995) $ (13,395) Fund Balance, Beginning Fund Balance, Ending .M.1 $ 74,894 150 Back to Agenda City of Galesburg, Illinois East Linwood Cemetery Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Year Ended December 31, 2022 Variance With Final Budget Original Final Positive Budget Budget Actual (Negative) Revenues Use of money and property $ 12,000 $ 12,000 $ (60,373) $ (72,373) Miscellaneous 20,000 18,000 18,100 100 Total revenues 32,000 30,000 (42,273) (72,273) Expenditures Current: General government 5,500 5,500 5,467 33 Total expenditures 5,500 5,500 5,467 33 Excess (deficiency) of revenues over expenditures 26,500 24,500 (47,740) (72,240) Other Financing Uses Transfers out (9,500) (9,500) (9,221) 279 Total other financing uses (9,500) (9,500) (9,221) 279 Net change in fund balances $ 17,000 $ 15,000 (56,961) $ (71,961) Fund Balance, Beginning Fund Balance, Ending $ 491,370 151 Back to Agenda City of Galesburg, Illinois Component Unit Statement of Net Position and Governmental Funds Combining Balance Sheet December31, 2022 Galesburg Galesburg Public Public Library Statement of Library Foundation Total Adjustments Net Position Assets Cash and cash equivalents $ 4,825,824 $ 394,932 $ 5,220,756 $ $ 5,220,756 Investments - 2,126,683 2,126,683 2,126,683 Receivables (net): Property tax receivable 1,716,070 - 1,716,070 1,716,070 Accounts 18,128 - 18,128 18,128 Loans - 1,000,000 1,000,000 (1,000,000) - Net pension asset - - - 577,947 577,947 Prepaid items 54,391 54,391 - 54,391 Capital assets not being depreciated - - 9,704,625 9,704,625 Capital assets being depreciated, net of accumulated depreciation - - - 792,108 792,108 Total assets 6,614,413 3,521,615 10,136,028 10,074,680 20,210,708 Deferred Outflows of Resources Deferred outflows related to pensions - - - 155,721 155,721 Deferred outflows related to OPEB 4,422 4,422 Total deferred outflows of resources - - - 160,143 160,143 Liabilities Current liabilities: Accounts payable 1,580,016 278 1,580,294 - 1,580,294 Accrued liabilities 27,773 - 27,773 27,773 Accrued interest payable 17,534 - 17,534 17,534 Payroll taxes payable 1,160 1,160 1,160 Due to other governments 1,000,014 - 1,000,014 (1,000,000) 14 Advances from primary government 461,509 461,509 461,509 Unearned revenues 6,858 6,858 - 6,858 Noncurrent liabilities: Due within one year - - 2,037,712 2,037,712 Due in more than one year - - - 101,280 101,280 Total liabilities 3,093,704 1,438 3,095,142 1,138,992 4,234,134 Deferred Inflows of Resources Property taxes levied for future periods 1,716,070 Deferred inflows related to pensions - Deferred inflows related to OPEB - Total deferred inflows of resources 1,716,070 Fund Balance / Net Position 1,716,070 - 1,716,070 - 864,454 864,454 - 6,857 6,857 1,716,070 871,311 2,587,381 Net investment in capital assets - - 10,496,733 10,496,733 Nonspendable 54,391 54,391 (54,391) - Restricted for pension benefits - - - 577,947 577,947 Temporary restricted, Foundation - 1,065,558 1,065,558 - 1,065,558 Unassigned/Unrestricted 1,750,248 2,454,619 4,204,867 (2,795,769) 1,409,098 Total fund balance/net position $ 1,804,639 $ 3,520,177 $ 5,324,816 $ 8,224,520 $ 13,549,336 152 City of Galesburg, Illinois Back to Agenda Component Unit Statement of Activities and Governmental Fund Combining Statement of Revenues, Expenditures & Changes in Fund Balances/Net Position Year Ended December 31. 2022 Revenues Property taxes Intergovernmental Licenses and permits Charges for services Fines and fees Use of money and property Contributions and donations Miscellaneous Total revenues Expenditures Current: Culture and recreation Capital outlay Debt service: Principal retirement Interest and fiscal charges Total expenditures Excess (deficiency) of revenues over expenditures Other Financing Sources Debt certificates issued Total other financing sources Net change in fund balance/net position Fund Balance/Net Position, Beginning Fund Balance/Net Position, Ending Galesburg Public Library Galesburg Public Library Foundation Total Adjustments Statement $ 1,635,936 $ $ 1,635,936 $ $ 1,635,936 4,732,129 4,732,129 4,732,129 1,511 1,511 1,511 2,519 2,519 2,519 1,384 1,384 1,384 47,102 (384,107) (337,005) (337,005) 775,000 - 775,000 775,000 2,608,953 1,301,041 3,909,994 3,909,994 9,804,534 916,934 10,721,468 10,721,468 1,692,903 2,726,577 4,419,480 (127,013) 4,292,467 7,104,838 - 7,104,838 (7,104,838) - 2,000,500 2,000,500 (2,000,500) - 96,475 - 96,475 96,475 10,894,716 2,726,577 13,621,293 (9,232,351) 4,388,942 (1,090,182) (1,809,643) (2,899,825) 9,232,351 6,332,526 2,000,000 2,000,000 (2,000,000) - 2,000,000 2,000,000 (2,000,000) 909,818 (1,809,643) (899,825) 7,232,351 6,332,526 894,821 5,329,820 6,224,641 992,169 7,216,810 $ 1,804,639 $ 3,520,177 $ 5,324,816 $ 8,224,520 $ 13,549,336 153 Back to Agenda City of Galesburg, Illinois Statistical Section Contents The statistical section of the City's annual comprehensive financial report presents detailed information as a context for understanding what the information presented in the financial statements, note disclosures and required supplementary information say about the City's overall financial health. Contents Page(s) Financial Trends These schedules contain trend information to help the reader understand how the City's financial performance and well being have changed over time. 156 - 165 Revenue Capacity These schedules contain information to help the reader assess the City's most significant local revenue sources, the property tax (or sales tax). 166 - 174 Debt Capacity These schedules present information to help the reader assess the affordability of the City's current level of outstanding debt and the City's ability to issue additional debt in the future. 175 - 177 Demographic and Economic Information These schedules offer demographic and economic indicators to help the reader understand the environment within which the City's financial activities take place. 178 - 181 Operating Information These schedules contain service and infrastructure data to help the reader understand how the information in the City's financial report relates to the services the City provides and the activities it performs. 182 - 185 Sources: Unless otherwise noted, the information in these schedules is derived from the annual comprehensive financial report for the relevant year. 154 Back to Agenda City of Galesburg, Illinois Statistical Section Comments Relative to Statistical Section The following statistical table recommended by the National Council on Governmental Accounting is not included for the reason stated below. The table showing legal debt margin is omitted because as a "Home Rule" unit established by the 1970 Illinois Constitution, the Sample City has no statutory debt limit. Nonhome Rule units in Illinois may issued bonds up to 8.625 percent of Assessed Valuation. Some Types of General Obligation Bonds may be issued up to 5 percent of Assessed Valuation. 155 City of Galesburg, Illinois Back to Agenda Net Position By Component Last Ten Fiscal Years (Accrual Basis of Accounting) (Unaudited) Governmental activities: Net investment in capital assets Restricted Unrestricted Total governmental activities net position Business -type activities: Net investment in capital assets Restricted Unrestricted Total business -type activities net position Primary government: Net investment in capital assets Restricted Unrestricted Total primary government net position 2013 2014 2015* 2016 $ 47,828,315 $ 51,452,927 $ 63,739,737 $ 63,792,831 7,195,648 10,923,284 9,079,864 10,624,226 32,082,018 27,953,253 (19,157,970) (21,878,584) $ 87,105,981 $ 90,329,464 $ 53,661,631 $ 52,538,473 $ 17,316,934 $ 16,374,116 $ 17,144,205 $ 17,947,204 1,748,298 1,841,849 1,882,380 1,931,899 7,254,377 8,007,034 8,627,065 8,585,924 $ 26,319,609 $ 26,222,999 $ 27,653,650 $ 28,465,027 $ 65,145,249 $ 67,827,043 $ 80,883,942 $ 81,740,035 8,943,946 12,765,133 10,962,244 12,556,125 39,336,395 35,960,287 (10,530,905) (13,292,660) $ 113,425,590 $ 116,552,463 $ 81,315,281 $ 81,003,500 *The City implemented GASB Statement No. 68 in 2015. Prior years have not been restated. **The City implemented GASB Statement No. 75 in 2018. Prior years have not been restated. 156 Back to Agenda 2017 2018** 2019 2020 2021 2022 $ 65,500,187 $ 66,126,310 $ 70,078,243 $ 70,812,000 $ 71,628,870 $ 74,342,164 11,440,849 9,382,619 8,796,867 8,464,898 8,556,462 14,029,551 (26,361,249) (44,150,644) (50,444,236) (56,479,267) (57,474,570) (54,193,129) $ 50,579,787 $ 31,358,285 $ 28,430,874 $ 22,797,631 $ 22,710,762 $ 34,178,586 $ 18,662,529 $ 18,786,318 $ 19,486,089 $ 21,470,231 $ 22,398,727 $ 23,302,567 115,195 - - - - 1,065,999 10,233,257 9,563,406 9,478,377 8,400,225 8,943,695 8,733,821 $ 29,010,981 $ 28,349,724 $ 28,964,466 $ 29,870,456 $ 31,342,422 $ 33,102,387 $ 84,162,716 $ 84,912,628 $ 89,564,332 $ 92,282,231 $ 94,027,597 $ 97,644,731 11,556,044 9,382,619 8,796,867 8,464,898 8,556,462 15,095,550 (16,127,992) (34,587,238) (40,965,859) (48,079,042) (48,530,875) (45,459,308) $ 79,590,768 $ 59,708,009 $ 57,395,340 $ 52,668,087 $ 54,053,184 $ 67,280,973 157 City of Galesburg, Illinois Back to Agenda Changes In Net Position Last Ten Fiscal Years (Accrual Basis of Accounting) (Unaudited) Expenses Governmental activities: General government Economic development Public safety Public works Culture and recreation Interest on long-term debt Total governmental activities expenses Business -Type Activities Water Refuse Total business -type activities expenses Total primary government expenses Program Revenue Governmental activities: Charges for services: General government Economic development Public safety Public works Culture and recreation Operating grants and contributions: General government Economic development Public safety Public works Capital grants and contributions: General government Public works Total governmental activities program revenue Business -Type Activities Charges for services: Water Refuse Operating grants and contributions: Water Refuse Capital grants and contributions: Water Total business -type activities program revenues Total primary government program revenues Net(Expense)Revenue Governmental activities Business -type activities nAdq nAdA nAdc nAdc $ 9,109,242 $ 10,426,751 $ 9,380,664 $ 8,248,902 925,144 1,486,124 1,905,456 2,268,500 11,290,119 14,021,956 16,456,993 18,224,515 8,171,519 7,386,062 5,811,833 6,973,467 2,773,924 3,461,428 3,801,421 3,641,663 375,589 217,311 199,491 430,255 32,645,537 36,999,632 37,555,858 39,787,302 5,264,996 6,011,693 5,067,996 5,419,955 2,120,941 2,180,298 2,244,566 2,305,095 7,385,937 8,191,991 7,312,562 7,725,050 40,031,474 45,191,623 44,868,420 47,512,352 2,596,649 3,397,076 2,700,392 2,398,183 252,539 6,157 6,525 5,990 1,217,057 1,149,013 1,114,419 1,189, 755 446,805 11,347 60,114 43,562 670,181 657,088 895,304 909,345 1,445,622 1,578,654 1,134,256 1,362,415 1,947 - - - 129,022 35,250 353,202 62,545 1,371,373 - - - - 6,398,917 6,209,660 380,165 1,877,191 1,100,260 8,185,232 1,903,931 10,008,386 14,333,762 20,659,104 8,255,891 5,817,291 5,787,338 5,830,076 6,042,198 2,194,321 2,260,260 2,312,419 2,358,692 - 5,930 10,412 - 10,971 596,610 8,032,995 8,053,528 8,739,105 8,400,890 18,041,381 22,387,290 29,398,209 16,656,781 (22,637,151) (22,665,870) (16,896,754) (31,531,411) 647,058 (138,463) 1,426,543 675,840 Total primary government net expense (21,990,093) (22,804,333) (15,470,211) (30,855,571) 158 Back to Agenda 2017 2018 2019 2020 2021 2022 $ 9,306,471 $ 10,992,849 $ 10,651,157 $ 11,550,509 $ 12,231,634 $ 9,560,432 2,008,950 3,389,260 1,967,235 2,089,501 1,737,407 2,730,864 22,072,437 21,413,721 24,782,293 26,287,931 24,473,488 20,772,599 6,710,310 6,658,379 6,272,794 6,348,081 6,522,596 8,037,839 4,224,280 4,566,350 3,970,192 4,596,048 3,849,239 4,209,597 425,771 395,346 362,007 337,940 322,655 298,940 44,748,219 47,415,905 48,005,678 51,210,010 49,137,019 45,610,271 5,920,927 6,076,418 6,381,984 6,431,060 5,348,804 5,604,925 2,391,562 2,530,820 2,579,990 2,688,662 2,794,057 2,821,965 8,312,489 8,607,238 8,961,974 9,119,722 8,142,861 8,426,890 53,060,708 56,023,143 56,967,652 60,329,732 57,279,880 54,037,161 2,575,497 2,801,320 2,935,246 2,906,591 3,436,233 3,535,118 5,310 3,798 39,030 287,559 19,853 186,116 1,246, 902 1,193,653 1,204, 958 1,132, 756 1,362,274 1,301,104 75,899 66,469 84,673 73,722 475,806 56,567 879,680 887,535 865,211 642,741 868,407 1,070,820 2,982,046 3,647,909 4,851,809 6,468,193 5,683,340 8,317,332 504,469 138,824 67,221 82,279 102,839 157,712 - - - 19,507 2,584 70 1,757,054 849,360 58,973 289,396 125,379 235,354 420,860 108,545 2,058,593 1,202,371 710,749 2,338,896 10,447,717 9,697,413 12,165,714 13,105,115 12,787,464 17,199,089 6,154,575 6,599,837 6,678,978 7,203,364 6,776,659 7,149,257 2,468,372 2,528,662 2,599,519 2,686,297 2,812,322 2,902,703 - - 30,599 776 - - 9,128,499 10,051,960 8,622,947 9,309,096 9,890,437 9,588,981 19,070,664 18,825,912 21,474,810 22,995,552 22,376,445 27,251,049 (34,300,502) (37,718,492) (35,839,964) (38,104,895) (36,349,555) (28,411,182) (33,990,044) (37,197,231) (35,492,842) (37,334,180) (34,903,435) (26,786,112) (Continued) 159 City of Galesburg, Illinois Back to Agenda Changes In Net Position (Continued) Last Ten Fiscal Years (Accrual Basis of Accounting) (Unaudited) General Revenues and Other Changes in Net Position Governmental activities: Taxes: Property taxes State income tax Sales taxes Local utility taxes Other taxes Franchise fees Investment earnings Miscellaneous Gain on disposal of capital assets Total governmental activities Business -type activities: Investment earnings Miscellaneous Total business -type activities Total primary government Changes in net position: Governmental activities Business -type activities Total primary government $ 4,813,998 $ 8,025,087 $ 8,458,821 3,659,227 3,677,911 4,197,294 8,916,296 8,941,898 9,008,695 3,577,028 4,513,348 4,830,219 395,864 405,815 406,266 115,785 152,056 168,384 1,598,354 173,238 705,344 (171,349) - - 22,905,203 25,889,353 27,775,023 14,832 26,963 50,280 100 14,890 15,757 14,932 41,853 66,037 22,920,135 25,931,206 27,841,060 268,052 3,223,483 10,878,269 661,990 (96,610) 1,492,580 $ 930,042 $ 3,126,873 $ 12,370,849 160 Back to Agenda 2016 2017 2018 2019 2020 2021 2022 $ 9,033,770 $ 9,541,732 $ 9,419,335 $ 9,665,453 $ 9,654,393 $ 9,570,695 $ 9,645,775 3,874,965 3,757,675 4,051,395 4,540,628 4,982,939 5,507,912 6,152,641 9,138,074 9,138,895 9,446,869 9,476,544 10,024,794 11,947,870 11,845,330 2,218,708 2,228,891 2,431,396 2,332,084 2,155,282 2,366,807 2,600,963 4,817,168 4,995,660 4,885,938 5,199,506 4,381,227 6,001,666 8,056,559 418,674 422,760 403,957 393,739 379,892 385,366 372,904 299,277 446,537 714,247 923,548 437,168 137,747 660,743 607,617 1,809,666 887,002 381,051 455,957 344,623 544,091 30,408,253 32,341,816 32,240,139 32,912,553 32,471,652 36,262,686 39,879,006 67,068 99,641 202,127 267,620 128,670 24,742 138,802 68,469 135,855 77,729 - 6,605 1,104 (3,907) 135,537 235,496 279,856 267,620 135,275 25,846 134,895 30,543,790 32,577,312 32,519,995 33,180,173 32,606,927 36,288,532 40,013,901 (1,123,158) (1,958,686) (5,478,353) (2,927,411) (5,633,243) (86,869) 11,467,824 811,377 545,954 801,117 614,742 905,990 1,471,966 1,759,965 $ (311,781) $ (1,412,732) $ (4,677,236) $ (2,312,669) $ (4,727,253) $ 1,385,097 $ 13,227,789 (Concluded) 161 Back to Agenda City of Galesburg, Illinois Fund Balances, Governmental Funds Last Ten Fiscal Years (Modified Accrual Basis of Accounting) (Unaudited) 2013 2014 2015 2016 General Fund Nonspendable $ 357,233 $ 387,939 $ 352,361 $ 314,201 Restricted 359,419 355,923 29,823 29,889 Committed 221,917 370,899 192,766 232,553 Assigned - - - - Unassigned 7,287,240 6,566,847 6,587,692 6,573,454 Total general fund 8,225,809 7,681,608 7,162,642 7,150,097 All Other Governmental Funds Nonspendable 439,367 563,864 540,602 495,305 Restricted 5,997,683 8,114,466 7,645,407 17,784,956 Committed 9,546,003 7,716,130 7,970,913 8,789,239 Assigned 12,894,349 12,926,080 12,582,445 12,105,602 Unassigned (360,557) (1,463,464) (1,254,144) (1,199,351) Total all other government funds $ 28,516,845 $ 27,857,076 $ 27,485,223 $ 37,975,751 162 Back to Agenda 2017 2018 2019 2020 2021 2022 $ 363,528 $ 293,356 $ 266,254 $ 380,886 $ 1,057,855 $ 1,039,485 12,795 12,795 12,795 12,792 12,795 12,795 209,009 199,801 199,650 222,856 260,206 627,065 6,991,851 8,272,593 9,626,180 11,312,598 12,253,147 11,235,783 7,577,183 8,778,545 10,104,879 11,929,132 13,584,003 12,915,128 506,234 539,799 547,179 644,250 681,797 753,851 14,294,156 9,638,418 8,026,131 7,423,477 7,715,696 7,332,468 9,737,039 10,350,686 10,190,597 9,914,430 11,278,469 15,093,042 12,397,721 12,931,691 13,530,588 14,127,134 14,760,350 17,636,575 (1,229,928) (1,598,320) (1,297,267) (2,079,200) (1,286,643) (1,261,915) $ 35,705,222 $ 31,862,274 $ 30,997,228 $ 30,030,091 $ 33,149,669 $ 39,554,021 163 Back to Agenda City of Galesburg, Illinois Changes In Fund Balances, Governmental Funds Last Ten Fiscal Years (Modified Accrual Basis of Accounting) (Unaudited) 2013 2014 2015 2016 Revenues Property taxes $ 4,813,998 $ 8,025,087 $ 8,458,821 $ 9,033,770 Other taxes 16,309,783 7,055,982 7,459,717 9,955,260 Intergovernmental 5,763,615 19,255,996 20,150,887 14,044,207 Licenses and permits 288,337 303,442 313,835 311,327 Charges for services 984,473 960,001 1,254,793 966,862 Fines and fees 415,470 392,776 334,872 344,590 Use of money and property 2,241,573 1,657,831 1,905,241 2,005,080 Other, primarily contributions 1,352,792 178,270 699,301 440,584 Total revenues 32,170,041 37,829,385 40,577,467 37,101,680 Expenditures General government 8,196,399 8,086,615 7,345,258 6,945,661 Economic development 706,217 856,177 1,102,282 794,240 Public safety 10,833,609 13,721,786 15,473,856 15,118,405 Public works 4,724,879 4,960,632 4,465,772 5,416,330 Culture and recreation 2,397,168 2,606,710 3,688,566 3,342,100 Other 2,273,115 2,173,970 2,835,652 1,427,368 Debt service: Principal 805,450 792,725 837,725 1,210,000 Interest and fiscal agent fees 209,318 259,171 227,930 477,632 Bond issuance costs 62,096 - - - Capital outlay 3,172,096 5,616,081 5,522,623 1,801,654 Total expenditures 33,380,347 39,073,867 41,499,664 36,533,390 Excess of revenues (under) expenditures (1,210,306) (1,244,482) (922,197) 568,290 Other Financing Sources (Uses) Issuance of long-term debt 1,420,900 - - 9,600,000 Proceeds from sale of capital assets 123,629 24,268 31,378 2,243 Bond premium 30,053 - - 307,450 Transfers in 3,569,484 3,362,576 2,172,027 2,209,391 Transfers out (3,569,484) (3,346,332) (2,172,027) (2,209,391) Total other financing sources (uses) 1,574,582 40,512 31,378 9,909,693 Net changes in fund balance Debt service as a percentage of noncapital expenditures $ 364,276 $ (1,203,970) $ (890,819) $ 10,477,983 3.36% 3.14% 2.96% 4.86% 164 Back to Agenda 2017 2018 2019 2020 2021 2022 $ 9,541,732 $ 9,419,335 $ 9,665,453 $ 9,654,393 $ 9,570,695 $ 9,645,775 10,235,859 10,566,961 10,660,820 10,351,443 12,264,603 12,792,002 17,247,795 16,044,387 18,493,997 20,080,853 23,090,773 27,673,238 329,799 338,115 363,599 299,889 387,349 414,252 1,057,294 1,220,539 1,108,239 1,341,266 1,270,663 1,442,403 419,615 447,782 407,934 329,410 409,238 368,295 2,133,287 2,422,328 2,598,159 1,801,196 1,910,734 2,672,003 723,846 266,926 268,736 422,934 242,792 217,521 41,689,227 40,726,373 43,566,937 44,281,384 49,146,847 55,225,489 6,714,688 7,329,243 7,779,109 8,612,597 8,879,242 8,301,225 717,245 2,391,827 1,029,517 1,577,452 447,032 1,665,848 16, 384,103 16,407, 314 17,150, 554 17, 887, 688 18, 088, 721 22, 269, 607 4,738,099 4,749,904 4,235,111 4,480,544 4,854,619 6,426,486 3,625,399 3,751,977 3,419,021 2,992,771 3,691,776 4,082,207 2,567,311 3,177,276 3,104,994 2,983,306 4,249,018 2,372,214 1,225,000 1,275,000 1,280,000 710,000 735,000 838,790 470,249 433,749 393,092 361,859 345,182 320,101 7,098,520 4,518,683 4,725,897 3,832,577 3,086,723 3,252,007 43,540,614 44,034,973 43,117,295 43,438,794 44,377,313 49,528,485 (1,851,387) (3,308,600) 449,642 842,590 4,769,534 5,697,004 7,944 43,239 11,646 14,526 4,915 8,873 2,638,340 3,710,458 4,931,368 4,935,333 4,576,963 11,392,665 (2,638,340) (3,086,683) (4,931,368) (4,935,333) (4,576,963) (11,363,065) 7,944 667,014 11,646 14,526 4,915 38,473 $ (1,843,443) $ (2,641,586) $ 461,288 $ 857,116 $ 4,774,449 $ 5,735,477 4.65% 4.32% 4.36% 2.71 % 2.62% 2.50% 165 Back to Agenda City of Galesburg, Illinois Direct and Overlapping Property Tax Rates Last Ten Fiscal Years City Direct Rates Illinois Municipal Galesburg Fiscal General Retirement Public Total Year Fund Fire Fund Library Township Direct 2013 0.90160 0.89130 0.22020 0.43420 0.16120 2.609 2014 0.91076 0.94253 0.20067 0.43578 0.16144 2.651 2015 0.97015 0.96471 0.19869 0.44462 0.15985 2.738 2016 1.14933 0.95001 0.19566 0.43784 0.15741 2.890 2017 1.13822 1.04243 0.11957 0.44612 0.15277 2.899 2018 1.04070 1.11756 0.11835 0.44154 0.15121 2.869 2019 1.05148 1.12237 0.08200 0.42971 0.14715 2.833 2020 0.98996 1.14671 0.08010 0.43792 0.14375 2.798 2021 1.00803 1.08071 0.07832 0.43334 0.14601 2.746 2022 1.07382 1.04282 0.07743 0.44449 0.14437 2.783 Source: City records and Knox County Circuit Clerk Notes: Overlapping rates are those of local and county governments that apply to property owners within the City 166 Back to Agenda Overl Galesburg School Knox District #205 County Rates Galesburg Carl Sandburg Sanitary College District District #518 4.22000 1.16150 0.30640 0.62280 4.46713 1.31632 0.31251 0.62516 4.59146 1.31914 0.31426 0.61915 4.70178 1.32510 0.31862 0.60345 4.95759 1.33005 0.31028 0.66725 4.83436 1.36373 0.29861 0.65244 4.83436 1.31864 0.30602 0.64308 4.88974 1.31560 0.30571 0.65943 4.90212 1.28832 0.31007 0.64292 4.73987 1.29043 0.31338 0.60442 167 Back to Agenda City of Galesburg, Illinois Assessed Value and Estimated Actual Value of Taxable Property Last Ten Fiscal Years (Unaudited) Total Taxable Fiscal Residential Commercial Industrial Farm Railway Assessed Year Property Property Property Property Property Value 2013 $ 177,153,716 $ 109,463,231 $ 8,895,550 $ 790,310 $ 21,422,461 $ 317,725,268 2014 172,972,143 111,399,641 9,191,100 877,630 21,367,871 316,577,637 2015 173,299,061 114,388,506 8,644,310 951,950 22,412,587 319,741,004 2016 175,275,760 116,346,621 8,612,190 852,010 23,605,742 324,692,323 2017 178,282,965 121,543,671 8,666,130 866,090 25,180,759 334,539,615 2018 178,538,545 123,177,891 8,668,670 884,350 26,744,789 338,014,245 2019 184,772,310 124,243,111 8,744,150 934,940 28,629,168 347,323,679 2020 186,888,191 127,571,276 8,846,430 987,470 31,257,896 355,551,263 2021 191,369,364 126,559,736 9,225,150 1,039,930 35,519,728 363,713,908 2022 190,597,156 126,524,606 9,462,180 1,092,900 40,242,145 367,918,987 Source: City Assessor's Office 168 Back to Agenda Total Gross Assessed Total Direct Value Tax Rate Total Estimated Value as a Actual Percentage Value Actual Value $ 387,542,001 2.609 $ 1,162,626,003 33.33 % 389,890,971 2.651 1,169,672,913 33.33 392,841,567 2.738 1,178,524,701 33.33 397,944,942 2.890 1,193,834,826 33.33 409,290,589 2.899 1,227,871,767 33.33 412,320,399 2.869 1,236,961,197 33.33 423,201,708 2.833 1,269,605,124 33.33 430,529,946 2.798 1,291,589,838 33.33 440,893,148 2.746 1,322,679,444 33.33 446,459,765 2.783 1,339,379,295 33.33 169 Back to Agenda City of Galesburg, Illinois Principal Property Taxpayers Current Year and Ten Years Ago (Unaudited) 2022 Percentage of Total City Taxable Taxable Assessed Assessed Taxpayer Value Rank Value Burlington Northern/Santa Fe $ 35,511,318 1 9.76% Galesburg Hospital Corp 7,300,210 2 2.01 % Seminary Manor, Seminary Estates & Hawthorne Inn & Achievement Unlimited 5,438,180 3 1.50% Wal-Mart 4,181,340 4 1.15% Menard Inc 3,100,000 5 0.85% Hy-Vee Food Stores, Inc 2,831,030 6 0.78% Y & O Galesburg LLC ETAL 2,696,660 7 0.73% Phoenix Galesburg Industrial 2,384,200 8 0.66% Lowes Home Centers 2,352,330 9 0.65% OSF St Francis Inc 2,113,910 10 0.58% Total $ 67,909,178 18.67% 2012 Percentage of Total City Taxable Taxable Assessed Assessed Value Rank Value Burlington Northern/Santa Fe $ 21,422,461 1 6.75% Galesburg Hospital Corp 7,081,990 2 2.23% Seminary Manor, Seminary Estates & Hawthorne Inn & Achievement Unlimited 4,257,240 3 1.34% Wal-Mart 4,096,420 4 1.29% Menard Inc 3,066,470 6 0.97% Hy-Vee Food Stores, Inc 2,414,620 7 0.76% Lowes Home Centers 2,272,810 8 0.72% OSF St Francis Inc 3,810,080 5 1.20% United Facilities 1,956,550 9 0.62% Galesburg Real Estate Inc 1,813,330 10 0.57% Total $ 52,191,971 16.45% Source: City Assessor's Office 170 Back to Agenda City of Galesburg, Illinois Property Tax Levies And Collections Last Ten Fiscal Years (Unaudited) Total Current Year Levy Taxes Levied Total Fiscal Year Collection Collections in Collection Tax forthe Percentage Subsequent Percentage Year Year Tax Year Amount of Levy Years Amount of Levy 2013 2012 $ 7,775,690 $ 7,764,530 99.86 % $ 8,949 $ 7,755,581 99.74 % 2014 2013 7,881,960 7,847,373 99.56 (5,198) 7,852,571 99.63 2015 2014 8,243,467 8,269,247 100.31 26,107 8,243,140 100.00 2016 2015 8,873,322 8,870,039 99.96 511 8,869,528 99.96 2017 2016 9,187,595 9,188,337 100.01 4,910 9,183,427 99.95 2018 2017 9,187,734 9,136,055 99.44 (3,035) 9,139,090 99.47 2019 2018 9,327,586 9,321,849 99.94 20,592 9,301,257 99.72 2020 2019 9,438,819 9,424,130 99.84 3,305 9,420,825 99.81 2021 2020 9,458,051 9,431,536 99.72 (3,371) 9,434,908 99.76 2022 2021 9,707,763 9,705,937 99.98 53,417 9,652,520 99.43 Source: Knox County Circuit Clerk Note: Collections in Subsequent years include taxes received as well as abatements deducted for prior years 171 Back to Agenda City of Galesburg, Illinois Taxable Sales by Category Last Ten Fiscal Years (Unaudited) 2013 2014 2015 2016 General merchandise $ 1,156,517 $ 1,134,271 $ 1,180,549 $ 1,143,338 Food 819,644 845,967 852,400 839,231 Drinking and eating places 541,269 561,082 587,733 584,949 Apparel 40,522 51,465 52,410 48,951 Furniture, H.H. and radio 117,355 110,590 107,874 118,568 Lumber, bldg, hardware 524,624 529,917 564,372 561,379 Automotive and filling stations 1,080,285 1,123,279 1,117,935 1,141,555 Drugs and misc retail 660,278 656,535 652,330 700,735 Agriculture and all others 331,553 311,713 274,843 291,533 Manufacturers 39,813 28,263 20,238 55,836 Total $ 5,311,861 $ 5,353,083 $ 5,410,685 $ 5,486,074 City direct sales tax rate 1.00% 1.00% 1.00% 1.00% Number of taxpayers 774 782 775 754 Source: Illinois Department of Revenue * Due to a new Illinois law regarding tax collection by remote retailers, the number of taxpayers increased significantly. 172 Back to Agenda 2017 2018 2019 2020 2021 2022 $ 1,119,726 $ 1,155,822 $ 1,176,875 $ 1,136,015 $1,223,851 $1,237,855 844,909 887,874 922,281 1,225,462 990,136 1,042,657 588,154 601,763 623,848 557,267 670,960 696,592 41,999 41,051 41,812 29,809 47,729 34,853 106,393 95,384 91,477 89,894 107,324 92,449 551,685 553,147 588,515 689,217 719,818 719,177 1,244,062 1,274,273 1,239,553 1,106,763 1,409,305 1,330,122 695,764 725,894 780,583 880,485 1,201,690 1,188,987 365,289 368,029 296,518 340,245 529,606 461,509 (4,388) 28,236 28,407 57,732 21,280 43,037 $ 5,553,593 $ 5,731,473 $ 5,789,868 $ 6,112,887 $ 6,921,699 $ 6,847,238 1.00% 1.00% 1.00% 1.00% 1.00% 1.00% 765 723 730 702 2545* 3301 173 Back to Agenda City of Galesburg, Illinois Direct and Overlapping Sales Tax Rates Last Ten Fiscal Years City Fiscal Direct Knox State Year Rate County of Illinois Total 2013 1.00000 1.25000 6.25000 8.50000 2014 1.00000 1.25000 6.25000 8.50000 2015 1.00000 1.50000 6.25000 8.75000 2016 1.00000 1.50000 6.25000 8.75000 2017 1.00000 1.50000 6.25000 8.75000 2018 1.00000 1.50000 6.25000 8.75000 2019 1.00000 1.50000 6.25000 8.75000 2020 1.00000 1.50000 6.25000 8.75000 2021 1.00000 1.50000 6.25000 8.75000 2022 1.00000 1.50000 6.25000 8.75000 Source: City records and Illinois Department of Revenue 174 Back to Agenda City of Galesburg, Illinois Ratios of Net General Bonded Debt Outstanding by Type Last Ten Fiscal Years (Unaudited) Governmental Activities General Less Amount Net Debt Fiscal Obligation Available in General Notes Per Year Bonds Debt Service Bonded Debt Payable Capita 2013 $ 7,635,260 $ - $ 7,635,260 $ 15,450 $ 519.83 2014 6,817,947 - 6,817,947 7,725 483.75 2015 5,959,563 - 5,959,563 - 455.81 2016 14,608,908 - 14,608,908 - 715.86 2017 13,339,503 - 13,339,503 - 968.94 2018 12,026,203 - 12,026,203 - 897.88 2019 10,715,222 - 10,715,222 - 820.38 2020 9,981,369 - 9,981,369 - 790.95 2021 9,223,874 - 9,223,874 - 743.11 2022 8,427,791 - 8,427,791 - 683.88 Note: Details regarding the City's outstanding debt may be found in the notes to the basic financial statements. As a Home Rule entity, under the State of Illinois Constitution, the City has no statutory debt limit. * Personal income not available for 2022. 175 Back to Agenda Business -Type Activities Percentage of General Total Actual Percentage of Obligation Revenue Notes Primary Property Personal Per Bonds Bonds Payable Government Value Income Capita $ 8,820,000 $ 9,279,151 $ 745,303 $ 26,495,164 2.28 1.362 $ 836.51 8,500,000 9,103,893 703,897 25,133,462 2.15 1.317 793.49 8,487,752 8,918,557 662,492 24,028,364 2.04 1.262 758.09 8,080,920 8,728,140 621,086 32,039,054 2.68 1.689 1,010.82 16,473,747 - 579,680 30,392,930 2.48 1.609 987.78 15,600,530 - 538,274 28,165,007 2.28 1.445 915.37 14,705,090 - 496,869 25,917,181 2.04 1.319 836.42 13,788,161 - 455,463 24,224,993 1.88 1.099 806.10 12,855,524 - 414,058 22,493,456 1.70 0.951 757.05 11,891,596 - 372,652 20,692,039 1.54 696.42 176 Back to Agenda City of Galesburg, Illinois Direct and Overlapping Governmental Activities Debt For the Year Ended December 31, 2022 (Unaudited) Governmental Unit Knox County Community Unit School District #205 Carl Sandburg College, Dist No 518 Subtotal, overlapping debt Estimated Estimated Percentage Share of Debt Applicable Overlapping Outstanding to City(1) Debt (2) $ 4,130,509 40.15 % $ 1,658,399 81,810,000 77.18 63,140,958 35,169,807 17.18 6,042,173 70,841,530 City Direct Debt 8,427,791 100.00 8,427,791 Total direct and overlapping debt $ 79,269,321 Sources: Knox County County Clerk, Knox County Treasurer, Community School District #205 Annual Report, Carl Sandburg College Annual Report and City Records (1) The percentage of overlap is based on assessed property values. (2) Overlapping governments are those that coincide, at least in part, with the geographic boundaries of the City. 177 Back to Agenda City of Galesburg, Illinois Demographic and Economic Statistics Last Ten Fiscal Years (Unaudited) Personal Fiscal Income (1) Per Capita Median School Unemployment Year Population (2) (000's) Income (1) Age (2) Enrollment (3) Rate (4) 2013 31,655 $ 1,945,770 $ 37,325 39.8 4,662 8.9 % 2014 31,665 1,908,628 36,743 39.0 4,575 7.0 2015 31,696 1,903,785 37,055 40.0 4,558 6.2 2016 31,696 1,897,215 37,251 40.4 4,475 6.4 2017 30,769 1,889,504 37,341 40.8 4,365 5.4 2018 30,769 1,949,430 38,982 41.1 4,294 5.7 2019 30,986 1,965,246 39,567 40.3 4,203 5.0 2020 30,052 2,203,512 44,921 41.2 3,931 8.6 2021 29,712 2,364,124 47,985 41.2 3,895 6.6 2022 29,712 41.2 3,902 5.2 Sources: (1) Information received from U.S. Department of Commerce, Bureau of Economic Analysis (2) Information received from the US Census Bureau (3) Information received from Galesburg Community School District #205 (4) Information received from Illinois Department of Employment Security Note: Information not available 178 Back to Agenda City of Galesburg, Illinois Principal Employers Current Year and Ten Years Ago (Unaudited) 2022 Percentage of Total County Employer Employees Rank Employment Burlington Northern 1,031 1 5.17 % School District #205 626 2 3.14 OSF Healthcare 593 3 2.98 Dick Blick Company 558 4 2.80 Knox College 500 5 2.51 Galesburg Cottage Hosptial 346 6 1.74 Bridgeway 324 7 1.63 Henry C Hill Correctional Facility 288 8 1.44 Gates Corporation 221 9 1.11 City of Galesburg 219 10 1.10 4,706 23.62 % 2012 Percentage of Total County Employees Rank Employment Burlington Northern 1,115 1 4.86 % School District #205 594 3 2.59 OSF Healthcare 973 2 4.24 Dick Blick Company 500 5 2.18 Knox College 407 9 1.77 Bridgeway 450 6 1.96 HyVee 574 4 2.50 Carl Sandburg College 430 7 1.87 Knox County 420 8 1.83 Walmart 370 10 1.61 Sources: The Knox County Area Partnership's website http://www.knoxpartnership.com/top-employers/ Note: The 2012 total county employment was 22,936. The 2022 total county employment was 19,932. 5,833 25.41 % 179 Back to Agenda City of Galesburg, Illinois Full -Time Equivalent City Government Employees By Functions/Programs Last Ten Fiscal Years (Unaudited) Full -Time Equivalent Employees 2022 2021 2020 2019 Functions/Program General Government: Legislative 8.00 8.00 8.00 8.00 City manager 4.20 4.20 4.20 4.20 City clerk 4.00 4.00 4.00 4.00 City treasurer - - - - Finance** 6.80 6.80 6.80 7.00 Information services 2.70 2.70 2.70 2.00 Legal 0.50 0.50 0.50 0.50 Community development 0.70 0.70 1.05 8.70 Transit* 20.00 18.00 18.50 - Economic Development*** 0.80 0.80 1.15 0.95 Public Safety: Police officers 51.00 49.00 47.00 49.10 Firefighters and officers 42.00 42.00 43.00 42.00 Civilians 29.00 27.00 25.00 24.90 Inspections 5.60 6.60 6.90 6.70 Neighborhood Enhancement Div - - - - Public Works: Administration - - - - Buildings and grounds 2.00 1.00 1.00 1.00 Engineering 6.50 6.50 6.60 6.40 Street and traffic maintenance 10.75 10.75 10.75 10.60 Stormwater utility 4.30 4.30 4.30 4.45 Fleet services 4.00 4.00 4.00 4.00 Airport 0.70 0.70 0.70 0.50 Cemetery 0.50 0.50 0.50 0.50 Parks and Recreation: Park and recreation administration 0.95 0.95 0.95 1.00 Park 10.85 9.85 10.85 11.00 Recreation 2.00 2.00 2.00 2.00 Forestry 2.00 2.00 2.00 2.00 Golf Course(s) 2.00 2.00 2.00 2.00 Water 21.90 21.90 21.80 23.25 Refuse 0.25 0.25 0.25 0.25 Total 244.00 237.00 236.50 227.00 Source: City Departments Note: * In 2020, Galesburg Transit was absorbed by the City & Transit separated from Community Development ** 1.5 Position in Finance were paid by Water beginning 1/1/15 *** 3 Economic Development positions were grant funded 2010-2013 180 Back to Agenda 2018 2017 2016 2015 2014 2013 8.00 8.00 8.00 8.00 8.00 8.00 4.40 4.80 4.80 5.00 5.00 5.00 4.00 4.00 4.00 4.00 4.00 4.00 - - 2.00 2.00 2.00 2.00 7.00 8.50 8.50 8.50 10.00 10.00 2.00 2.00 2.00 2.00 2.00 3.00 0.90 0.90 1.00 1.00 1.00 1.00 9.25 9.95 10.15 11.25 11.25 11.25 0.95 0.95 0.65 - - 4.00 50.00 50.00 50.00 50.00 52.00 52.00 42.00 43.00 42.00 43.00 44.00 46.00 24.00 25.00 27.00 27.00 27.00 27.00 4.70 4.70 3.40 3.75 3.75 3.75 - - - - - 3.00 - - - - 2.00 2.00 1.00 1.00 1.00 1.00 1.00 1.00 6.30 6.30 8.00 8.00 6.00 6.00 10.60 11.95 16.00 16.00 15.00 17.00 5.00 4.20 4.15 - - - 4.00 4.00 4.00 4.00 4.00 4.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 2.00 2.00 - - 11.00 11.00 10.00 10.00 9.00 10.00 2.00 2.00 3.00 3.00 5.00 6.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 1.00 1.00 23.25 22.80 21.50 21.50 20.00 19.00 226.35 231.05 238.15 236.00 236.00 249.00 181 Back to Agenda City of Galesburg, Illinois Operating Indicators By Function/Program Last Ten Fiscal Years (Unaudited) 2013 2014 2015 2016 Function/Program General government: Handivan riders 18,896 18,281 19,761 19,065 Transit riders 159,166 151,889 151,903 155,857 Police: Physical arrests 3,097 2,539 2,491 2,208 Traffic violations 2,516 1,776 2,191 2,209 Service calls 41,936 40,467 43,537 43,193 Property loss 1,167,064 544,159 812,086 923,509 Fire: Total actual fires 87 106 122 106 Total of all fire department calls 3,760 4,005 4,286 4,289 Building safety: Total building permits 381 391 429 429 Total value all permits 15,602,476 14,272,108 19,619,073 9,305,584 Parks and recreation: Golf rounds played 22,000 22,000 22,973 24,220 Number of trees trimmed 511 305 458 652 Number of daily camp sites rented 2,620 2,620 2,780 2,105 Recreation classes offered** 125 165 84 152 Aquatic general admissions* 12,558 11,847 12,488 12,459 Sports field participation (teams) 69 75 112 215 Sports field participation (participants)* Recreation facility rentals 915 975 848 811 Public works: Total airport acres mowed 265 265 265 265 Total lineal feet of runways maintained 9,394 9,394 9,394 9,394 Number of runway & taxiway lights & signs 511 511 511 511 Total cemetery acres maintained 68 68 68 68 Number of cemetery plots sold 53 41 56 60 Number of grave openings 84 84 84 73 Refuse: Refuse collected (ton) 9,192 9,071 9,144 9,352 Yard waste collected (ton) 2,353 2,496 3,040 2,735 Recycle collected (ton) 1,470 1,547 1,701 1,537 Water: Number of water services 12,718 12,636 12,557 12,472 Source: Various city departments Note: * In 2022 Sports field participation changed from teams to participants **New software more accurately tracked offered classes, including changing the method used in counting group classes such as swim lessons During 2020, some services were severely impacted due to the Covid-19 coronavirus pandemic. 182 Back to Agenda 2017 2018 2019 2020 2021 2022 18,441 20,036 18,388 11,790 9,774 13,108 139,400 129,795 154,367 87,192 64,189 83,603 2,140 2,580 3,045 2,072 2,570 2,446 2,539 3,616 2,965 1,658 1,393 1,659 39,928 44,037 45,364 44,120 48,879 46,302 420,652 844,413 100,271 767,396 203,907 1,817,968 107 86 63 72 93 68 4,408 4,845 4,849 4,376 5,110 5,168 348 305 298 247 231 324 16,468,496 21,854,303 6,766,680 3,535,821 9,352,432 119,086 23,164 21,151 20,624 23,648 27,826 29,144 501 231 375 304 284 125 3,355 2,880 3,668 3,211 4,340 4,024 437 302 273 237 300 377 16,148 15,311 16,264 3,599 11,256 16,619 271 242 218 76 53 2,874 2,776 926 1,663 1,964 999 923 2,269 265 265 265 265 265 265 9,394 9,394 9,394 9,394 9,394 9,394 511 511 511 511 511 511 68 68 68 68 68 68 44 37 49 63 67 50 77 64 78 74 92 87 9,004 9,081 9,741 9,311 9,925 9,046 2,034 2,076 2,590 2,473 2,185 2,037 1,431 1,475 1,447 1,431 1,509 1,701 12,659 12,547 12,536 12,608 12,545 12,409 183 Back to Agenda City of Galesburg, Illinois Capital Asset Statistics by Function/Program Last Ten Fiscal Years (Unaudited) Function/Program Police: Stations Fire: Stations Parks and recreation: Acreage Parks Golf course Baseball/softball diamonds Soccer/football fields Basketball courts Outdoor tennis courts Parks with playground equipment Public works: Miles of streets Miles of sidewalks Number of traffic signal heads maintained Total number of street lights owned and maintained Total number of street lights rented Number of vehicles and equipment maintained Total miles of water mains Number of fire hydrants Number of water valves Source: Various city departments 2013 2014 2015 2016 1 1 1 1 3 3 3 3 748 748 748 748 26 26 26 26 1 1 1 1 13 13 13 13 2 2 2 2 12 12 12 12 10 10 10 10 19 19 19 19 176 176 176 176 122 122 122 122 476 476 476 476 510 559 581 581 3,415 3,415 3,415 3,415 234 234 246 240 202 202 202 203 1,410 1,410 1,410 1,420 1,910 1,910 1,910 1,930 184 Back to Agenda 2017 2018 2019 2020 2021 2022 1 1 1 1 1 1 3 3 3 3 3 3 748 748 748 748 748 748 26 26 26 27 27 27 1 1 1 1 1 1 13 13 13 13 13 13 2 2 2 2 2 2 12 12 12 12 12 12 10 10 10 10 10 10 19 19 16 16 16 16 176 176 176 177 177 177 122 122 122 123 123 123 476 503 503 503 503 503 858 879 879 879 879 903 3,415 3,406 3,409 3,410 3,410 3,396 250 252 252 252 252 256 203 203 203 203 203 203 1,420 1,420 1,420 1,449 1,449 1,449 1,930 1,930 1,930 2,239 2,239 2,239 185 Accounts Payable Transactions by Account User: shelms Printed: 08/01/2023 - 2:55PM Batch: 00007.08.2023 Account Number Vendor Description Date 23-8014 Back to Agenda CITY Of GALESBURG Amount PO No 001-0000-10407-00 Gatehouse Media Ads - Treasures Report - Library Acct# 858208 07/31/2023 523.16 001-0000-10407-00 David Rodriguez Refund of Overpayment of Ticket #A020051 07/31/2023 65.00 001-0000-10701-00 Chenosa Systems Corp Dispatch portion of RMS annual contract prepaid for 2024 07/31/2023 7,913.83 001-0000-10701-00 Chenosa Systems Corp Police portion of RMS contract for January to September 2024 07/31/2023 1,266.21 001-0000-10701-00 Chenosa Systems Corp Fire portion of RMS annual contract prepaid for 2024 07/31/2023 8,419.31 001-0000-10801-00 Advance Auto Parts Oil Filters 07/31/2023 39.80 001-0000-10801-00 Advance Auto Parts Oil Seals 07/31/2023 19.18 001-0000-10801-00 Advance Auto Parts Oil Filters 07/31/2023 66.16 001-0000-10801-00 Ford of Galesburg Driveshafts 07/31/2023 380.46 001-0000-10801-00 Ford of Galesburg Wiper Blades 07/31/2023 36.72 001-0000-10802-00 Herr Petroleum Corp 7596.00 Gal N/L Eth Dir Load 07/31/2023 21,625.40 001-0000-31120-00 Allison Fornander Return Permanent Pet Registration Fee - Animal Returned to KCHS 07/31/2023 15.00 Subtotal for Divison: 0000 40,370.23 001-0105-51500-00 Gatehouse Media Ads - Public Notices Acct# 857927 07/31/2023 53.21 001-0105-55000-00 Galesburg Area Chamber of Commei Membership, Tech Upgrade - Galesburg Area Chamber of Commerce 07/31/2023 740.00 Subtotal for Divison: 0105 793.21 001-0110-61000-00 Office Specialists, Inc. Glass Cleaner 07/31/2023 4.94 Subtotal for Divison: 0110 4.94 001-0115-51000-00 Knox County Recorders Office 06/23 Laredo Service 07/31/2023 20.55 001-0115-51000-00 SpringbrookSoftware LLC 06/23 - Civic PayPad Transaction Fee 07/31/2023 47.00 001-0115-53000-00 Petry Cash - City Clerk Petty Cash - USPS - Postage for Dangerous Dog Tag 07/31/2023 3.91 001-0115-54500-00 Kelli Bennewitz Meals, Mileage - MCI Summer Seminar - Bloomington IL- KBennev 07/31/2023 139.90 001-0115-61000-00 Office Specialists, Inc. Month Index Tabs for Binders 07/31/2023 18.78 001-0115-61000-00 Petty Cash - City Clerk Petty Cash - Pet Supplies Plus - Pet Tags 07/31/2023 69.90 Subtotal for Divison: 0115 300.04 0000092487 0000092487 0000092487 0000092355 AP -Transactions by Account (08/01/2023 - 2:55 PM) Page 1 Account Number Vendor 001-0120-51000-00 001-0120-51500-00 001-0120-61000-00 001-0145-51010-00 001-0145-51010-00 001-0145-51010-00 001-0145-51010-00 001-0145-51010-00 001-0160-47755-00 001-0160-51000-00 001-0160-51000-00 001-0160-51000-00 001-0160-51000-00 001-0160-51000-00 001-0160-51500-00 001-0160-59521-00 001-0205-51000-00 001-0205-51000-00 001-0205-51500-00 001-0207-54000-00 001-0207-55800-00 001-0305-51500-00 001-0305-51500-00 001-0305-51500-00 001-0306-51000-00 001-0306-51000-00 GovHR USA, LLC ILCMA - IL. City Mgmt. Assoc. Office Specialists, Inc. James M Kelly, Attorney James M Kelly, Attorney James M Kelly, Attorney James M Kelly, Attorney James M Kelly, Attorney Mission Square Petty Cash - City Clerk Petty Cash - City Clerk Petty Cash - City Clerk Collection Professionals, Inc Credit Collection Partners Gatehouse Media Knox County Humane Society US Sterling Capital Corp., Inc. SpringbrookSoftware LLC Gatehouse Media Oneida Network Services, Inc Thompson Electronics Company Gatehouse Media Gatehouse Media Gatehouse Media Knox County Recorders Office SpringbrookSoftware LLC Description Classification & Compensation Study Job Ad Posting - City Attorney 2 Pocket Portfolio 05/23 Legal Services 05/23 Legal Services 05/23 Legal Services 05/23 Legal Services 05/23 Legal Services Subtotal for Divison: 0120 Subtotal for Divison: 0145 08/23 OPEB Contributions Petty Cash - Knox County Recorders Office - Recording Fee Petty Cash - Knox County Recorders Office - Recording Fee Petty Cash - Knox County Recorders Office - Recording Fee 06/23 Services 06/23 Servivices Ads - Public Notices Acct# 857927 08/23 Animal Control Contract Subtotal for Divison: 0160 Bar Harbor Savings & Loan 06/23 - Civic PayPad Transaction Fee Ads - Treasures Report Acct# 858208 Subtotal for Divison: 0205 07/23 - Internet Acct# 110 1994 - Kerzi Liberty Cable Subtotal for Divison: 0207 Ads - Public Notices Acct# 857927 Ads - Public Notices Acct# 858208 Ads - Public Notices Acct# 857927 Subtotal for Divison: 0305 06/23 Laredo Service 06/23 - Civic PayPad Transaction Fee Date Amount 07/31/2023 12,480.00 07/31/2023 50.00 07/31/2023 25.50 12,555.50 07/31/2023 809.80 07/31/2023 524.80 07/31/2023 6,935.00 07/31/2023 16.50 07/31/2023 49.50 8,335.60 07/31/2023 10,040.00 07/31/2023 63.00 07/31/2023 63.00 07/31/2023 63.00 07/31/2023 60.00 07/31/2023 325.00 07/31/2023 909.20 07/31/2023 19,510.00 31,033.20 07/31/2023 119.67 07/31/2023 97.75 07/31/2023 2,092.64 2,310.06 07/31/2023 50.00 07/31/2023 2,453.00 2,503.00 07/31/2023 94.07 07/31/2023 386.63 07/31/2023 200.76 681.46 07/31/2023 20.55 07/31/2023 8.25 Back to Agenda PO No 0000092450 0000092360 AP -Transactions by Account (08/01/2023 - 2:55 PM) Page 2 Back to Agenda Account Number Vendor Description Date Amount PO No 001-0306-55400-00 Kendall Zimmerman Pick up Refuse/Debris - 1337 E North 07/31/2023 62.50 001-0306-55400-00 Werner Restoraton Services, Inc. Board Up Service - 1150 W Carl Sandburg 07/31/2023 472.58 001-0306-55400-00 Kendall Zimmerman Call Out Fee - 393 S Chambers 07/31/2023 30.00 001-0306-55400-00 Kendall Zimmerman Pick up Refuse/Debris - 772 Monmouth Blvd 07/31/2023 30.00 001-0306-55400-00 Werner Restoraton Services, Inc. Board Up Service - 314 S Henderson 07/31/2023 412.58 001-0306-55400-00 Kendall Zimmerman Pick up Refuse/Debris - 214 N Pearl 07/31/2023 30.00 001-0306-55400-00 Kendall Zimmerman Pick up Refuse/Debris - 676 N Prairie St 07/31/2023 80.00 001-0306-55400-00 Kendall Zimmerman Call Out Fee - 1416 E Knox St 07/31/2023 30.00 001-0306-55400-00 Kendall Zimmerman Pick up Refuse/Debris - 1515 Dee Ann 07/31/2023 323.50 001-0306-55400-00 Kendall Zimmerman Pick up Refuse/Debris - 652 S Pearl 07/31/2023 36.00 001-0306-55400-00 Kendall Zimmerman Pick up Refuse/Debris - 932 E South 07/31/2023 62.50 001-0306-55400-00 Kendall Zimmerman Pick up Refuse/Debris - 1452 Willard 07/31/2023 50.00 001-0306-55400-00 Werner Restoraton Services, Inc. Board Up Service - 61 N Elm 07/31/2023 445.08 001-0306-55400-00 Kendall Zimmerman Pick up Refuse/Debris - 133 Blaine 07/31/2023 50.00 001-0306-55400-00 Kendall Zimmerman Pick up Refuse/Debris - 778 E Fourth 07/31/2023 550.00 001-0306-55400-00 Werner Restoraton Services, Inc. Board Up Service - 1150 W Carl Sandburg 07/31/2023 252.58 001-0306-55400-00 Kendall Zimmerman Pick up Refuse/Debris - 537 N Cedar 07/31/2023 36.00 001-0306-55400-00 Werner Restoraton Services, Inc. Board Up Service - 1260 E Fremont 07/31/2023 316.98 001-0306-55400-00 Werner Restoraton Services, Inc. Board Up Service - 913 W Berrien St 07/31/2023 252.58 001-0306-55400-00 Kendall Zimmerman Pick up Refuse/Debris - 211 Illinois 07/31/2023 50.00 001-0306-55400-00 Kendall Zimmerman Pick up Refuse/Debris - 1260 E Fremont 07/31/2023 275.00 001-0306-55400-00 Kendall Zimmerman Call Out Fee - 269 N Seminary St 07/31/2023 30.00 001-0306-55400-00 Kendall Zimmerman Pick up Refuse/Debris - 338 -344 W North St 07/31/2023 168.00 001-0306-55400-00 Kendall Zimmerman Pick up Refuse/Debris - 218 Lincoln 07/31/2023 75.00 001-0306-55800-00 City Blue Technologies, Llc 06/23 Services 07/31/2023 131.25 001-0306-61000-00 Office Specialists, Inc. Spoons 07/31/2023 7.20 001-0306-61000-00 Office Specialists, Inc. USB Drive 07/31/2023 27.19 001-0306-61000-00 Office Specialists, Inc. Forks 07/31/2023 7.20 001-0306-61000-00 Office Specialists, Inc. Knives 07/31/2023 7.20 001-0306-61000-00 Office Specialists, Inc. Envelope Glue Applicator, Key Tags, Business Cards, Pens 07/31/2023 102.08 Subtotal for Divison: 0306 4,431.80 001-0410-51000-00 Petty Cash - City Clerk Petty Cash - Secretary of State - Replacement Plate 07/31/2023 6.00 001-0410-51000-00 SpringbrookSoftware LLC 06/23 - Civic PayPad Transaction Fee 07/31/2023 8.25 001-0410-51000-00 Knox County Recorders Office 06/23 Laredo Service 07/31/2023 20.55 001-0410-55800-00 City Blue Technologies, Llc 06/23 Services 07/31/2023 131.25 001-0410-61000-00 Office Specialists, Inc. Pens 07/31/2023 32.78 AP -Transactions by Account (08/01/2023 - 2:55 PM) Page 3 Back to Agenda Account Number Vendor Description Date Amount PO No 001-0410-62500-00 Advance Auto Parts Battery#100 07/31/2023 147.39 Subtotal for Divison: 0410 346.22 001-0445-52500-00 Galesburg Sanitary Dist. 06/23 Service 06/30/2023 18.55 001-0445-55500-00 Heritage -Crystal Clean, LLC Com-30 Gal, Energy Surcharge 07/31/2023 450.84 001-0445-55500-00 Martin Equipment of Illinois, Inc. Repair - Calibarate Injector #170 07/31/2023 590.04 001-0445-55700-00 IL Oil Marketing Equipment, Inc. Dual -Point Hydrostatic Sensor w/ Vented Locking Riser Cap 07/31/2023 1,382.50 001-0445-55700-00 Royal Cleaning Services 07/23 Cleaning Service 07/31/2023 292.00 001-0445-57500-00 Aramark Uniform Serv. Inc. 07/23 Service 07/31/2023 82.08 001-0445-57500-00 Aramark Uniform Serv. Inc. 07/23 Service 07/31/2023 242.08 001-0445-57500-00 Aramark Uniform Serv. Inc. 07/23 Service 07/31/2023 82.08 001-0445-61000-00 Office Specialists, Inc. Labels 07/31/2023 85.90 001-0445-62500-00 Galesburg Electric, Inc. Cable #150 07/31/2023 100.11 001-0445-62500-00 Advance Auto Parts Brake Pads #173 07/31/2023 36.63 001-0445-62500-00 Advance Auto Parts Brake Pads #173 07/31/2023 10.40 001-0445-62500-00 Advance Auto Parts Air Filter #150 07/31/2023 8.83 001-0445-62500-00 Advance Auto Parts Rotors #150 07/31/2023 269.06 001-0445-62500-00 Advance Auto Parts Oil Filter #181 07/31/2023 3.49 001-0445-62500-00 Ford of Galesburg Fuel Filter Kit #164 07/31/2023 287.98 001-0445-62500-00 Ford of Galesburg Scuff Plate #150 07/31/2023 54.39 001-0445-62500-00 Galesburg Electric, Inc. Cable #150 07/31/2023 88.10 001-0445-62500-00 Napa Auto Parts Tube #150 07/31/2023 10.69 001-0445-63000-00 Lawson Products, Inc. Washers 07/31/2023 31.89 001-0445-63000-00 Advance Auto Parts Thread Locks 07/31/2023 50.58 001-0445-63000-00 Blue Cardinal Chemical Top Dog, Uratic Salt Remover, Rust Away 07/31/2023 591.02 001-0445-66500-00 Automotive Equipment Sales & Sery Repair Part for Tire Machine 07/31/2023 154.61 001-0445-66500-00 Midstate Manufacturing, Inc. Pressure Washer Hose 07/31/2023 206.00 Subtotal for Divison: 0445 5,129.85 001-0450-52500-00 Galesburg Sanitary Dist. 06/23 Service 06/30/2023 86.55 001-0450-55500-00 Martin, Inc Core Credit Returns #120 07/31/2023 -450.00 001-0450-55700-00 Howe Overhead Doors, Inc. Service Call and Replacement of Hangar System, Angle Iron 07/31/2023 116.25 001-0450-55700-00 Four Seasons Pest Control 06/23 Service 07/31/2023 20.00 001-0450-55700-00 Four Seasons Pest Control 06/23 Service 07/31/2023 40.00 001-0450-62500-00 Nichols Diesel Service, Inc. Bushing Kit #115 07/31/2023 131.30 001-0450-62500-00 Nichols Diesel Service, Inc. Clamp #120 07/31/2023 42.30 001-0450-62500-00 Napa Auto Parts Wire Kit #122 07/31/2023 258.00 AP -Transactions by Account (08/01/2023 - 2:55 PM) Page 4 Back to Agenda Account Number Vendor Description Date Amount PO No 001-0450-62500-00 Ford of Galesburg Fuel Module #142 07/31/2023 569.49 001-0450-62500-00 Advance Auto Parts Radiator Cap #120 07/31/2023 7.98 001-0450-62500-00 Advance Auto Parts Oil Filter #141 07/31/2023 2.62 001-0450-62500-00 Advance Auto Parts Filter Kit #306 07/31/2023 19.12 001-0450-62500-00 Mutual Wheel Co., Inc. Brake Kit #115 07/31/2023 673.33 001-0450-62500-00 Martin Equipment of Illinois, Inc. Fuel Line #120 07/31/2023 230.30 001-0450-62500-00 Martin, Inc Injectors #120 07/31/2023 4,248.33 001-0450-62500-00 Napa Auto Parts Split Loom #121 07/31/2023 39.50 001-0450-63500-00 Martenson Turf Products, Inc. Halfback Mix 07/31/2023 1,225.00 001-0450-68500-00 Blue Cardinal Chemical Apple-Zyme 07/31/2023 188.55 Subtotal for Divison: 0450 7,448.62 001-0510-52500-00 Galesburg Sanitary Dist. 06/23 Service 06/30/2023 12.36 001-0510-55000-00 IL Public Safety Agency Network 07/23 - 12/23 - Bullets/Alecs Service 07/31/2023 4,674.00 001-0510-55000-00 Motorola Solutions, Inc 07/23 Service 07/31/2023 92.00 001-0510-55500-00 Ford of Galesburg Repair of Driveshaft, Speed Sensor -Parts #20 07/31/2023 1,013.65 001-0510-55500-00 Ford of Galesburg Repair of Slipping Trasnmission #20 07/31/2023 151.05 001-0510-55500-00 Supreme Radio Communications, Ins 08-23 - 10-23 Service 07/31/2023 3,789.75 001-0510-55700-00 Four Seasons Pest Control 07/23 Service 07/31/2023 20.00 001-0510-55800-00 Chenosa Systems Corp Police portion of RMS contract for September to December 07/31/2023 422.07 001-0510-57000-00 Secretary of State Notary Renewal Fee - Mark McLaughlin 07/31/2023 15.00 001-0510-61000-00 Office Specialists, Inc. Markers 07/31/2023 26.28 001-0510-61700-00 CDW Computer Centers, Inc. Microsoft Office Plus for SRO 07/31/2023 434.75 001-0510-61800-00 Concept Seating Government, LLC HD Pivot Arm 07/31/2023 85.00 001-0510-61800-00 Concept Seating Government, LLC 24/7 Concept Seating chair for duty office 07/31/2023 1,339.25 001-0510-62500-00 Ford of Galesburg Back Up Sensor #22 07/31/2023 77.25 001-0510-62500-00 Ford of Galesburg Switch #404 07/31/2023 128.05 001-0510-62500-00 Ford of Galesburg Wiper Blade #25 07/31/2023 18.36 001-0510-62500-00 Ford of Galesburg Battery #20 07/31/2023 104.96 001-0510-62500-00 Ford of Galesburg Wiper Blade #21 07/31/2023 18.36 001-0510-62500-00 Ford of Galesburg Plate #21 07/31/2023 95.77 001-0510-66500-00 Super Smart Shoppers Blood Collection Needles 07/31/2023 105.98 001-0510-67500-00 Artistic Engraving Name Bar 07/31/2023 22.56 001-0510-67500-00 Artistic Engraving Investogator Stars, Name Bars, Police officer Stars 07/31/2023 776.82 001-0510-67500-00 Ray O'Herron Co., Inc. Bullet Proof Vest, Uniform Shirts - JMeyer, MEscobedo,JWalsten 07/31/2023 2,948.32 Subtotal for Divison: 0510 16,371.59 0000092487 0000092451 0000092451 AP -Transactions by Account (08/01/2023 - 2:55 PM) Page 5 Back to Agenda Account Number Vendor Description Date Amount PO No 001-0550-47755-00 Mission Square 08/23 OPEB Contributions 07/31/2023 302.50 001-0550-55500-00 Supreme Radio Communications, Ins 08-23 - 10-23 Service 07/31/2023 5,061.75 001-0550-55800-00 Chenosa Systems Corp Dispatch portion of RMS annual contract for September throgh Dec 07/31/2023 2,637.94 0000092487 001-0550-61000-00 Office Specialists, Inc. Toner 07/31/2023 214.15 001-0550-85500-00 Knox County Sheriffs Department 05/23 - Share of Ambulance Service 07/31/2023 674.82 001-0550-85500-00 Knox County Sheriffs Department 08/23 - Share of Ambulance Service 07/31/2023 674.82 001-0550-85500-00 Knox County Sheriffs Department 06/23 - Share of Ambulance Service 07/31/2023 674.82 001-0550-85500-00 Knox County Sheriffs Department 07/23 - Share of Ambulance Service 07/31/2023 674.82 001-0550-85902-00 Chenosa Systems Corp Jail portion of annual RMS system contract billed to county at 1 07/31/2023 4,811.61 0000092487 001-0550-85902-00 Chenosa Systems Corp ETSB portion of annual RMS system contract billed to county at 1 07/31/2023 53,635.41 0000092487 Subtotal for Divison: 0550 69,362.64 001-0605-52500-00 Galesburg Sanitary Dist. 06/23 Service 06/30/2023 136.00 001-0605-55000-00 Illowa Council Inc Boy Scouts of An New Unit Charter/ Registration Fees - Fire Explorers 07/31/2023 355.00 001-0605-55500-00 Supreme Radio Communications, Ins 08-23 - 10-23 Service 07/31/2023 2,476.50 001-0605-55700-00 Howe Overhead Doors, Inc. Service Call, Central Station Chiefs Garage 07/31/2023 180.00 001-0605-55700-00 Mechanical Service Inc. Repair of AC - Labor, Truck Charge 07/31/2023 155.00 001-0605-55700-00 Mechanical Service Inc. Repair of Drains Backing up 07/31/2023 737.00 001-0605-55700-00 AMP Companies Inc Repair of No Power to Garage Door 07/31/2023 96.50 001-0605-55700-00 Four Seasons Pest Control 07/23 Service 07/31/2023 20.00 001-0605-55800-00 Chenosa Systems Corp Fire portion of RMS annual contract for September throgh Decembe 07/31/2023 2,807.77 0000092487 001-0605-61000-00 Office Specialists, Inc. Paper, Binders, Binder Sheets, Notepads 07/31/2023 71.58 001-0605-61000-00 Office Specialists, Inc. Glossy Pouches, Copy Paper 07/31/2023 53.82 001-0605-61000-00 Office Specialists, Inc. Glossy Pouches 07/31/2023 6.83 001-0605-62500-00 Alexis Fire Equipment Co., Inc. Part to Repair Seat #52 07/31/2023 107.44 001-0605-62500-00 Alexis Fire Equipment Co., Inc. Motor Elevation, Panetary Gear Assembly, Ring Gear, O Rings 07/31/2023 1,100.74 001-0605-62500-00 Alexis Fire Equipment Co., Inc. Def System #53 07/31/2023 2,817.53 001-0605-65000-00 Office Specialists, Inc. Sponges, Paper Towels 07/31/2023 158.26 001-0605-65000-00 Office Specialists, Inc. Glass Cleaner, Oil Absorbant 07/31/2023 38.49 001-0605-65000-00 Office Specialists, Inc. Floor Cleaner 07/31/2023 39.34 001-0605-65000-00 Office Specialists, Inc. Vehicle Wash 07/31/2023 80.24 001-0605-65000-00 Office Specialists, Inc. Laundry Detergent 07/31/2023 143.51 001-0605-65000-00 Office Specialists, Inc. Paper Towels 07/31/2023 47.60 001-0605-65000-00 Office Specialists, Inc. Hand Soap 07/31/2023 90.68 001-0605-65000-00 Office Specialists, Inc. Laundry Detergent 07/31/2023 143.51 001-0605-65000-00 Office Specialists, Inc. Fabric Softner, Paper Towels 07/31/2023 46.13 001-0605-65000-00 Office Specialists, Inc. Disinfectant Cleaners,Hand Soap,Disinfectant Wipes, Toilet Paper 07/31/2023 147.65 AP -Transactions by Account (08/01/2023 - 2:55 PM) Page 6 Back to Agenda Account Number Vendor Description Date Amount PO No 001-0605-65000-00 Office Specialists, Inc. Dish Soap 07/31/2023 59.58 001-0605-65500-00 Alexis Fire Equipment Co., Inc. Water Flow Valve 07/31/2023 229.77 001-0605-66000-00 Howe Overhead Doors, Inc. Electrical Board, Power Board 07/31/2023 325.00 001-0605-66000-00 Mechanical Service Inc. Repair of AC - Freon, EPA Refrigerant Charge 07/31/2023 216.41 001-0605-67500-00 Midwest Uniform Supply, Inc Hat - K Holmberg 07/31/2023 16.50 001-0605-67500-00 Midwest Uniform Supply, Inc Shirt - J Moffitt 07/31/2023 28.75 001-0605-67500-00 Midwest Uniform Supply, Inc Shirt - H Stevenson 07/31/2023 28.75 001-0605-67500-00 Municipal Emergency Services, Inc Parkas, Name Tapes 07/31/2023 1,443.00 001-0605-67500-00 Midwest Uniform Supply, Inc Shirt - K Sampier 07/31/2023 28.75 001-0605-67500-00 Midwest Uniform Supply, Inc Shirts - K Holmberg 07/31/2023 29.06 001-0605-67500-00 Ray O'Herron Co., Inc. Name Bar - JMoffitt 07/31/2023 20.12 001-0605-67500-00 Ray O'Herron Co., Inc. Promotion Badge - BCaruana 07/31/2023 131.36 001-0605-67500-00 Ray O'Herron Co., Inc. Class A Pants - H Stevenson 07/31/2023 65.88 001-0605-67500-00 Ray O'Herron Co., Inc. Class A Jacket - D Wells 07/31/2023 469.18 001-0605-67500-00 Ray O'Herron Co., Inc. Class A Hat - Morrissey 07/31/2023 64.94 001-0605-67500-00 Midwest Uniform Supply, Inc Shirt - D Helvey 07/31/2023 28.75 001-0605-67500-00 Midwest Uniform Supply, Inc Hat - T Brackett 07/31/2023 15.57 001-0605-67500-00 Midwest Uniform Supply, Inc Hat - J Herbert 07/31/2023 16.50 001-0605-67500-00 Sandry Fire Supply LLC Helmet, Visor 07/31/2023 714.80 001-0605-68500-00 Getz Fire Equipment Co., Inc. On Site Service, Labor and Chemicals to Fill Extinguisher 07/31/2023 150.75 001-0605-68600-00 Office Specialists, Inc. Nitrate Gloves, Vinyl Gloves 07/31/2023 83.15 001-0605-68600-00 Office Specialists, Inc. Nitrile Gloves 07/31/2023 73.52 Subtotal for Divison: 0605 16,297.21 Subtotal for Fund 001 218.275.17 011-0000-55700-00 Gunther Construction Co., a div. oft 2023 Intermittent Resurfacing 07/31/2023 375,197.35 0000092481 011-0000-66000-00 Roanoke Concrete Products Co Portland cement concrete supply for 2023 07/31/2023 332.25 0000092332 011-0000-66000-00 Roanoke Concrete Products Co Portland cement concrete supply for 2023 07/31/2023 332.25 0000092332 011-0000-66000-00 Roanoke Concrete Products Co Portland cement concrete supply for 2023 07/31/2023 553.75 0000092332 011-0000-66000-00 Galesburg Builders Supply, Inc. PP-2 - 2 CY 07/31/2023 279.00 011-0000-66000-00 Roanoke Concrete Products Co Portland cement concrete supply for 2023 07/31/2023 664.50 0000092332 011-0000-66000-00 Tazewell County Asphalt Co, Inc Asphalt supply for 2023 07/31/2023 8,391.63 0000092326 011-0000-66000-00 Roanoke Concrete Products Co Portland cement concrete supply for 2023 07/31/2023 463.00 0000092332 011-0000-66000-00 Tazewell County Asphalt Co, Inc Asphalt supply for 2023 07/31/2023 16,664.82 0000092326 011-0000-66000-00 Roanoke Concrete Products Co Portland cement concrete supply for 2023 07/31/2023 221.50 0000092332 011-0000-66000-00 Tickle Asphalt Co., Ltd. High performance patching mix supply for 2023 07/31/2023 873.52 0000092329 AP -Transactions by Account (08/01/2023 - 2:55 PM) Page 7 Back to Agenda Account Number Vendor Description Date Amount PO No 011-0000-66000-00 Galesburg Builders Supply, Inc Portland Cement Concrete supply for 2023 07/31/2023 712.25 0000092331 011-0000-66000-00 Galesburg Builders Supply, Inc. PP-2 - 6.25 CY 07/31/2023 871.88 011-0000-78010-00 Gunther Construction Co., a div. of i McClure Street Reconstruction 07/31/2023 274,512.16 0000092482 Subtotal for Divison: 0000 680,069.86 Subtotal for Fund 011 680,069.86 013-0000-20103-00 JC Dillon, Inc Phase VI of lead service line replacements 07/31/2023 -23,643.05 0000092400 013-0000-55500-00 Cummins Sale & Service Labor costs for 1301 06/30/2023 3,498.09 0000092491 013-0000-62500-00 Cummins Sale & Service Parts for 1301 repair 06/30/2023 12,046.34 0000092491 013-0000-67500-00 Ray O'Herron Co., Inc. Bullet Proof Vest - JMeyer, MEscobedo,JWalsten 07/31/2023 878.32 013-0000-76000-00 Farnsworth Group, Inc. Engineering and Architectural Services -H.T. Custer Park Renovat 07/31/2023 4,000.00 0000092399 013-0000-83100-00 JC Dillon, Inc Phase VI of lead service line replacements 07/31/2023 236,430.50 0000092400 013-0000-83100-00 Bruner, Cooper and Zuck, Inc. Preparation of Bid Documents and Construction Engineering for Ph 07/31/2023 6,559.63 0000092007 Subtotal for Divison: 0000 239,769.83 Subtotal for Fund 013 239,769.83 014-0000-55700-00 Gunther Construction Co., a div. of 1 2023 Misc Sidewalk Replacement 07/31/2023 82,739.74 0000092509 014-0000-64500-00 Vulcan, Inc. Red and White Sheeting 07/31/2023 1,158.75 014-0000-64500-00 Galesburg Electric, Inc. Night Light for Paint Machine 07/31/2023 69.00 014-0000-64500-00 Grainger, Inc. Safety Batons 07/31/2023 134.19 014-0000-64500-00 Galesburg Electric, Inc. Return of Light Bulbs 07/31/2023 -76.69 014-0000-64500-00 Galesburg Electric, Inc. Fuse Holder, Mini -Bayonet 07/31/2023 62.62 014-0000-66000-00 Roanoke Concrete Products Co Controlled low strength material (CLSM) supply for 2023 07/31/2023 614.00 0000092337 014-0000-66000-00 Office Specialists, Inc. Banners for E Main St 07/31/2023 1,868.75 014-0000-66000-00 Roanoke Concrete Products Co Controlled low strength material (CLSM) supply for 2023 07/31/2023 333.75 0000092337 014-0000-66000-00 Roanoke Concrete Products Co Controlled low strength material (CLSM) supply for 2023 07/31/2023 667.50 0000092337 014-0000-66000-00 Roanoke Concrete Products Co Controlled low strength material (CLSM) supply for 2023 07/31/2023 874.38 0000092337 014-0000-66000-00 Galesburg Builders Supply, Inc. Flowable - 10 CY 07/31/2023 880.00 014-0000-66000-00 Galesburg Builders Supply, Inc. Washed Gravel - 24.75 Ton 07/31/2023 1,016.24 014-0000-66000-00 Galesburg Builders Supply, Inc. Washed Gravel - 24.18 TON 07/31/2023 992.84 014-0000-66000-00 Roanoke Concrete Products Co Controlled low strength material (CLSM) supply for 2023 07/31/2023 267.00 0000092337 014-0000-66500-00 Gierke-Robinson Co Screeds 07/31/2023 557.07 Subtotal for Divison: 0000 92.159.14 AP -Transactions by Account (08/01/2023 - 2:55 PM) Page 8 Back to Agenda Account Number Vendor Description Date Amount PO No 015-0000-67500-00 018-0000-62500-00 018-0000-62500-00 018-0000-62500-00 018-0000-62500-00 018-0000-62500-00 019-0000-10701-00 019-1905-47755-00 019-1905-51500-00 019-1905-51500-00 019-1905-59528-00 019-1905-59537-00 019-1910-52500-00 019-1910-55700-00 019-1910-55700-00 019-1910-65000-00 019-1911-52500-00 019-1911-57500-00 019-1911-57500-00 019-1911-59300-00 019-1911-65000-00 019-1911-66000-00 Subtotal for Fund 014 Galls, LLC Mission Ready Bag Subtotal for Divison: 0000 Subtotal for Fund 015 Key Equipment & Supply Co Injector Kit #128 Key Equipment & Supply Co Conveyor Belt #128 Martin Equipment of Illinois, Inc. O-Rings, Fittings, Hose #128 Key Equipment & Supply Co Lift Arm #125 Martin, Inc Filler Cap #128 Subtotal for Divison: 0000 Subtotal for Fund 018 Treasurer State of IL, IDOT 01/24 - 06/24 - Annual Rental Fee Business Logo Signs Subtotal for Divison: 0000 Mission Square 08/23 OPEB Contributions WGIL/WAAG/WLSR, Inc. 06/23 Radio Ads WGIL/WAAG/WLSR, Inc. 06/23 Radio Ads Galesburg Community Foundation 05/23 - 2% Hotel/Motel Taxes - Galesburg Promise Knox Civic Center Authority 05/23 - 2% Hotel/Motel Taxes Galesburg Sanitary Dist. Gibbons Masonry & Concrete Four Seasons Pest Control Office Specialists, Inc. Galesburg Sanitary Dist. Aramark Uniform Serv. Inc. Aramark Uniform Serv. Inc. UniFirst First Aid Corp Office Specialists, Inc. Galesburg Electric, Inc. Subtotal for Divison: 1905 06/23 Service Tuck Pointing of Bricks for City Hall Front Steps 05/23 Service Toilet Paper Subtotal for Divison: 1910 06/23 Service 07/23 Service 07/23 Service Misc First Aid Supplies Toilet Paper, Paper Towels, Trash Bags Light Bulbs, Recycle of Light Bulbs, Wire, Flex Cabs, connectors 92,159.14 07/31/2023 307.99 307.99 307.99 07/31/2023 609.74 07/31/2023 2,854.97 07/31/2023 733.62 07/31/2023 2,857.62 07/31/2023 30.81 7,086.76 07/31/2023 345.00 345.00 07/31/2023 671.25 07/31/2023 583.00 07/31/2023 1,868.00 07/31/2023 31,419.46 07/31/2023 16,536.54 51,078.25 06/30/2023 80.37 07/31/2023 4,800.00 07/31/2023 30.00 07/31/2023 94.47 5,004.84 06/30/2023 234.92 07/31/2023 26.70 07/31/2023 26.70 07/31/2023 107.05 07/31/2023 200.76 07/31/2023 2,017.44 AP -Transactions by Account (08/01/2023 - 2:55 PM) Page 9 Back to Agenda Account Number Vendor Description Date Amount PO No 019-1911-66000-00 Galesburg Electric, Inc. Cable Tie Tote, Cable Ties, Duct Tape 07/31/2023 94.05 Subtotal for Divison: 1911 2,707.62 019-1915-52500-00 Galesburg Sanitary Dist. 06/23 Service 06/30/2023 74.18 019-1915-55700-00 Knox County Landfill 06/23 Service Acct# 122 07/31/2023 482.57 019-1915-55700-00 Royal Cleaning Services 07/23 Cleaning Service, Railroad Days Cleaning Service 07/31/2023 854.00 019-1915-55700-00 Four Seasons Pest Control 07/23 Service 07/31/2023 40.00 019-1915-55700-00 Johnson Controls Security Solutions 08/23 - 10/23 - Service 07/31/2023 344.57 019-1915-55700-00 J.P. Benbow, Inc. Installation of Toilet, Pipe and Fittings, Flushometer, Labor 07/31/2023 978.62 019-1915-55700-00 Four Seasons Pest Control 07/23 Service 07/31/2023 30.00 019-1915-55700-00 Waste Management, Inc. 06/23 Service - Customer# 63842-03000 07/31/2023 1,425.24 019-1915-56000-00 Terry Allen, Inc Lake Storey Park - 2 Handwashing Stations - One Day Rental 07/04 07/31/2023 130.00 019-1915-56000-00 Terry Allen, Inc Bersie Williams Area - Toilet Rental - 1 Regular Unit 4/1/23-10/ 07/31/2023 80.00 019-1915-56000-00 Terry Allen, Inc East Boat Ramp - Toilet Rental - 1 Regular Unit 1/l/23-12/31/23. 07/31/2023 80.00 019-1915-56000-00 Terry Allen, Inc Lake Storey Park - Toilet Rental - 2 Handicapped Units - One Day 07/31/2023 180.00 019-1915-56000-00 Terry Allen, Inc Peck Park - Toilet Rental - 1 Regular Unit 4/l/23-10/31/23. 07/31/2023 80.00 019-1915-56000-00 Terry Allen, Inc Lake Storey Park - Toilet Rental - 18 Regular Units - One Day Re 07/31/2023 1,170.00 019-1915-56000-00 Terry Allen, Inc Bersie Williams Area - Toilet Rental - One Day Rental. Dates TBD 07/31/2023 65.00 019-1915-57500-00 Aramark Uniform Serv. Inc. 07/23 Service 07/31/2023 67.66 019-1915-57500-00 Aramark Uniform Serv. Inc. 07/23 Service 07/31/2023 67.66 019-1915-57500-00 Aramark Uniform Serv. Inc. 07/23 Service 07/31/2023 67.66 019-1915-59300-00 UniFirst First Aid Corp Misc First Aid Supplies 07/31/2023 262.61 019-1915-62500-00 Martin, Inc Regulator#548 07/31/2023 95.26 019-1915-62500-00 Mutual Wheel Co., Inc. Marker Light #533 07/31/2023 17.56 019-1915-62500-00 Advance Auto Parts Floor Mats #574 07/31/2023 44.15 019-1915-62500-00 Ford of Galesburg Body Mount #544 07/31/2023 183.41 019-1915-62500-00 Ford of Galesburg Insulator Kit #544 07/31/2023 232.53 019-1915-62500-00 Napa Auto Parts Bushing Kit #544 07/31/2023 18.39 019-1915-62500-00 Napa Auto Parts Tie Rod #544 07/31/2023 243.18 019-1915-62500-00 Pomp's Tire - Galesburg Tire #541 07/31/2023 135.00 019-1915-62500-00 Napa Auto Parts Evaporator #574 07/31/2023 84.27 019-1915-62510-00 Herr Petroleum Corp 483.8 Gal Diesel, 639.2 Gal Unleaded Ethanol 07/31/2023 3,306.38 019-1915-63500-00 Martenson Turf Products, Inc. Ranger Pro, Roundup 07/31/2023 1,142.50 019-1915-65000-00 Alan Environmental Products, Inc Insecticide, Cleaner/Disinfectant 07/31/2023 953.29 019-1915-65000-00 Office Specialists, Inc. Toilet Cleaner 07/31/2023 92.26 019-1915-65500-00 Martin, Inc Filler Cap, Blades 07/31/2023 80.79 019-1915-65500-00 Martin, Inc Knife, Nut, Screw 07/31/2023 6.12 0000092358 0000092358 0000092358 0000092358 0000092358 0000092358 0000092358 0000092349 AP -Transactions by Account (08/01/2023 - 2:55 PM) Page 10 Back to Agenda Account Number Vendor Description Date Amount PO No 019-1915-65500-00 Martin, Inc Filler Cap 07/31/2023 26.76 019-1915-65500-00 Martin, Inc Knives, Screws, Nuts 07/31/2023 12.24 019-1915-65500-00 Martin, Inc Spacers, Screws, Filters 07/31/2023 102.40 019-1915-65500-00 Tri-State Water Weir, Valve Kit 07/31/2023 357.65 019-1915-66000-00 Galesburg Electric, Inc. Ballasts for Ball Diamonds 07/31/2023 762.33 Subtotal for Divison: 1915 14,376.24 019-1920-51500-00 AD Scott Company, LLC 06/23 Ads - The Burg 07/31/2023 225.00 019-1920-52500-00 Galesburg Sanitary Dist. 06/23 Service 06/30/2023 55.64 019-1920-55500-00 Martin, Inc Repair of Mower #552 07/31/2023 449.02 019-1920-55700-00 Four Seasons Pest Control 07/23 Service 07/31/2023 20.00 019-1920-55700-00 Johnson Controls Security Solutions Billing Adjustment Customer # 01300 115406615 07/11/2023 -320.53 019-1920-57500-00 Aramark Uniform Serv. Inc. 07/23 Service 07/31/2023 39.75 019-1920-57500-00 Aramark Uniform Serv. Inc. 07/23 Service 07/31/2023 39.75 019-1920-57500-00 Aramark Uniform Serv. Inc. 07/23 Service 07/31/2023 39.75 019-1920-61000-00 Office Specialists, Inc. Clipboards, Cash Register Paper 07/31/2023 145.93 019-1920-61000-00 Office Specialists, Inc. Business Cards 07/31/2023 37.61 019-1920-62510-00 Herr Petroleum Corp 190.9 Gal Diesel #2, 265.2 Gal Unleaded Ethanol 07/31/2023 1,343.27 0000092350 019-1920-64000-00 HORNUNG'S GOLF PRODUCTS, ] Leather Gloves, Tour Wrap, Replacement Starter Clock 07/31/2023 448.94 019-1920-64125-00 Smithfield Direct, LLC Misc Concessions 07/31/2023 129.00 019-1920-64125-00 Smithfield Direct, LLC Misc Concessions 07/31/2023 172.00 019-1920-64125-00 Smithfield Direct, LLC Misc Concessions 07/31/2023 129.00 019-1920-64125-00 Atlantic Coca-Cola Misc Concessions 07/31/2023 608.25 019-1920-64125-00 Atlantic Coca-Cola Misc Concessions 07/31/2023 841.70 019-1920-64125-00 Atlantic Coca-Cola Misc Concessions 07/31/2023 928.07 019-1920-64125-00 Butch's Pizza Inc. Pizzas for Concessions 07/31/2023 22.00 019-1920-64125-00 Butch's Pizza Inc. Pizzas for Concessions 07/31/2023 46.75 019-1920-65000-00 Office Specialists, Inc. Trash Bags 07/31/2023 72.66 Subtotal for Divison: 1920 5,473.56 019-1925-51500-00 Treasurer State of IL, IDOT 07/23 - 12/23 - Annual Rental Fee Business Logo Signs 07/31/2023 345.00 019-1925-52500-00 Galesburg Sanitary Dist. 06/23 Service 06/30/2023 86.55 019-1925-56000-00 Terry Allen, Inc Campground - Toilet Rental - 4 Regular Units 4/13/23-10/16/23. I 07/31/2023 320.00 0000092358 019-1925-64000-00 The Home City Ice Company Bagged Ice 07/31/2023 278.50 019-1925-65000-00 Office Specialists, Inc. Toilet Paper 07/31/2023 336.28 Subtotal for Divison: 1925 1,366.33 019-1930-55700-00 Meyer Landscape & Design Inc Wall Rebuild and Cap Replacements 07/31/2023 4,959.24 AP -Transactions by Account (08/01/2023 - 2:55 PM) Page 11 Back to Agenda Account Number Vendor Description Date Amount PO No 019-1930-65000-00 Office Specialists, Inc. 019-1935-52500-00 Galesburg Sanitary Dist. 019-1935-55700-00 Four Seasons Pest Control 019-1935-55700-00 Johnson Controls Fire Protection LP 019-1935-57500-00 Aramark Uniform Serv. Inc. 019-1935-57500-00 Aramark Uniform Serv. Inc. 019-1935-65000-00 Office Specialists, Inc. Trash Bags, Disinfectant Spray Subtotal for Divison: 1930 06/23 Service 07/23 Service Annual Services - Fire Alarm System - Lake Storey Pavillion 06/23 Service 07/23 Service Paper Towels, Toilet Paper Subtotal for Divison: 1935 019-1940-51400-00 Allana Blankenship Contracted Payment - Nature Camp Coordinator - First Installment 019-1940-51400-00 Traci Sharp 07/23 G-Force Volleyball League 5/6th 019-1940-51400-00 Laci Washabaugh Payment - G-Force Volleyball Clinic 7th/8th 019-1940-51400-00 Traci Sharp 07/23 G-Force Volleyball Clinic 5/6th 019-1940-51400-00 Laci Washabaugh Payment - G-Force Volleyball League 7th/8th 019-1940-64125-00 Gold Medal - Central Illinois, LLC Misc Concessions 019-1945-52500-00 Galesburg Sanitary Dist. 019-1945-55700-00 Four Seasons Pest Control 019-1945-64000-00 Office Specialists, Inc. 019-1950-52500-00 Galesburg Sanitary Dist. 019-1950-55700-00 Four Seasons Pest Control 019-1950-55700-00 Glass Specialty Inc 019-1950-55700-00 J.P. Benbow, Inc. 019-1950-64125-00 Gold Medal - Central Illinois, LLC 019-1950-64125-00 Gold Medal - Central Illinois, LLC 019-1950-64125-00 Gold Medal - Central Illinois, LLC 019-1950-64125-00 Butch's Pizza Inc. 019-1950-64125-00 Atlantic Coca-Cola 019-1950-64125-00 Gold Medal - Central Illinois, LLC 019-1950-65000-00 Office Specialists, Inc. 019-1950-65000-00 Office Specialists, Inc. 019-1950-66000-00 Tri-State Water 019-1950-68500-00 Hawkins, Inc 06/23 Service 07/23 Service Note Pads, Rubberbands Subtotal for Divison: 1940 Subtotal for Divison: 1945 06/23 Service 07/23 Service Repair of Window at Lake Side Water Park Furnished and Installed Immersion Well - Lakeside Pool Misc Concessions Misc Concessions Misc Concessions Pizzas, Beef Sticks for Concessions Misc Concessions Misc Concessions Trash Bags Toilet Cleaner Screws, Refund Carboy Deposit, Fence Hook Misc Chemicals 07/31/2023 06/30/2023 07/31/2023 07/31/2023 07/31/2023 07/31/2023 07/31/2023 07/31/2023 07/31/2023 07/31/2023 07/31/2023 07/31/2023 07/31/2023 06/30/2023 07/31/2023 07/31/2023 06/30/2023 07/31/2023 07/31/2023 07/31/2023 07/31/2023 07/31/2023 07/31/2023 07/31/2023 07/31/2023 07/31/2023 07/31/2023 07/31/2023 07/31/2023 07/31/2023 94.97 5,054.21 18.55 35.00 467.39 454.48 454.48 123.28 1,553.18 325.00 350.00 350.00 350.00 350.00 168.30 1,893.30 43.27 20.00 27.66 90.93 92.73 25.00 120.00 330.59 414.83 1,202.60 556.91 476.00 354.70 1,072.15 75.90 46.13 21.45 445.48 AP -Transactions by Account (08/01/2023 - 2:55 PM) Page 12 Account Number Vendor Description Date Amount Back to Agenda PO No 019-1950-68500-00 Hawkins, Inc Misc Chemicals 07/31/2023 741.39 019-1950-68500-00 Hawkins, Inc Misc Chemicals 07/31/2023 775.04 019-1950-68500-00 Hawkins, Inc Misc Chemicals 07/31/2023 425.23 019-1950-68500-00 Tri-State Water Misc Chemicals 07/31/2023 63.19 019-1950-68500-00 Tri-State Water Misc Chemicals 07/31/2023 97.65 Subtotal for Divison: 1950 7,336.97 019-1955-55700-00 Four Seasons Pest Control 07/23 Service 07/31/2023 20.00 Subtotal for Divison: 1955 20.00 019-1960-52500-00 Galesburg Sanitary Dist. 06/23 Service 06/30/2023 55.64 019-1960-55700-00 Four Seasons Pest Control 07/23 Service 07/31/2023 20.00 Subtotal for Divison: 1960 75.64 019-1965-51000-00 Lacky Monument Co. Date of Passing for C Davis 07/31/2023 200.00 019-1965-52500-00 Galesburg Sanitary Dist. 06/23 Service 06/30/2023 12.36 019-1965-55700-00 J.P. Benbow, Inc. Serviced Air Conditioner - East Linwood Cemetery 07/31/2023 108.00 019-1965-57500-00 Aramark Uniform Serv. Inc. Credit of Invoice 6150192324 07/31/2023 -36.74 019-1965-57500-00 Aramark Uniform Serv. Inc. 07/23 Service 07/31/2023 36.74 019-1965-57500-00 Aramark Uniform Serv. Inc. 07/23 Service 07/31/2023 36.74 019-1965-57500-00 Aramark Uniform Serv. Inc. 07/23 Service 07/31/2023 36.74 019-1965-61000-00 Office Specialists, Inc. Correction Tape 07/31/2023 6.68 019-1965-62500-00 Pomp's Tire - Galesburg Tires #583 07/31/2023 70.50 019-1965-62500-00 Pomp's Tire - Galesburg Tires #585 07/31/2023 56.50 019-1965-62510-00 Herr Petroleum Corp 146.2 Gal Diesel #2 07/31/2023 453.74 0000092351 Subtotal for Divison: 1965 981.26 019-1975-52500-00 Galesburg Sanitary Dist. 06/23 Service 06/30/2023 6.18 019-1975-55500-00 Vermeer Sales & Service of Central 1 Blade Sharpening, Screws 07/31/2023 157.00 019-1975-62500-00 Advance Auto Parts Oil Filter #104 07/31/2023 2.62 Subtotal for Divison: 1975 165.80 019-1980-52500-00 Galesburg Sanitary Dist. 06/23 Service 06/30/2023 6.18 Subtotal for Divison: 1980 6.18 Subtotal for Fund 019 97,529.31 020-0000-10701-00 IL Environmental Protection Agency 1/24 - 6/24 - Annual NPDES FEE Acct# ILR002956 (A) 07/31/2023 250.00 AP -Transactions by Account (08/01/2023 - 2:55 PM) Page 13 Back to Agenda Account Number Vendor Description Date Amount PO No 020-0000-55000-00 IL Environmental Protection Agency 7/23 - 12/23 - Annual NPDES FEE Acct# ILR002956 (A) 07/31/2023 250.00 020-0000-55700-00 Galesburg Welding, Inc Building of Light Adaptor to Fit Post to Light 07/31/2023 164.00 020-0000-55700-00 Howe Overhead Doors, Inc. Credit of Invoice 85584 07/11/2023 -355.00 020-0000-55700-00 J.P. Benbow, Inc. Repair and Motor for Air Conditioner, Labor, Freight 07/31/2023 2,021.64 020-0000-62510-00 Herr Petroleum Corp 580.8 Gal Diesel #2 07/31/2023 1,802.53 020-0000-66000-00 Galesburg Electric, Inc. Conduits, Light Bulbs, Unilet Covers, Wire, Electrical Tape 07/31/2023 1,450.29 020-0000-66000-00 Galesburg Electric, Inc. Wire, Couplings, Connectors, Conduits, Light Bulbs 07/31/2023 970.63 Subtotal for Divison: 0000 6,554.09 Subtotal for Fund 020 6,554.09 023-0000-83100-00 Mechanical Service Inc. Furnace Replacement - 2190 Daniel Drive South 07/31/2023 3,657.50 Subtotal for Divison: 0000 3,657.50 Subtotal for Fund 023 3.657.50 024-0000-20702-00 William and Kerry Honeycutt Refund of Pet Deposit for 659 Knox Rd 1440N 07/31/2023 200.00 024-0000-51000-00 PGAV Planners LLC Professional Services for Creating TIF 6 07/31/2023 3,150.00 024-0000-51000-00 PGAV Planners LLC Reimburseable Expenses 07/31/2023 175.30 024-0000-83100-00 Galesburg Museums, Inc 08/23 - Grant to Discovery Depot 07/31/2023 5,000.00 024-0000-88300-00 Breslin's Floor Covering, Inc 08/23 Parking Lot Lease 07/31/2023 605.05 Subtotal for Divison: 0000 9,130.35 Subtotal for Fund 024 9,130.35 026-0000-10701-00 Western Illinois Regional Council FY 2024 WIRC Membership 07/31/2023 8,542.50 026-0000-55000-00 Western Illinois Regional Council FY 2023 WIRC Membership 07/31/2023 8,542.50 Subtotal for Divison: 0000 17,085.00 Subtotal for Fund 026 17,085.00 030-0320-47755-00 Mission Square 08/23 OPEB Contributions 07/31/2023 61.25 030-0320-52500-00 Galesburg Sanitary Dist. 06/23 Service 06/30/2023 22.25 030-0320-62500-00 Napa Auto Parts Core Deposit Credit 07/31/2023 -77.00 030-0320-62500-00 Napa Auto Parts Core Deposit, Purple Power 07/31/2023 496.99 030-0320-62500-00 Napa Auto Parts Adaptave Rear Left, Core Deposit 07/31/2023 153.15 030-0320-62500-00 O'Reilly Auto Parts Core RetumS - Transit 06/27/2023 -44.00 030-0320-62500-00 Napa Auto Parts Rear Brake Rotor 07/31/2023 116.68 0000092352 0000092386 0000092386 0000092506 0000092506 AP -Transactions by Account (08/01/2023 - 2:55 PM) Page 14 Back to Agenda Account Number Vendor Description Date Amount PO No 030-0320-62500-00 Napa Auto Parts AC & Blower Motor 07/31/2023 72.39 030-0320-62500-00 Advance Auto Parts Core Credit #462 07/31/2023 -25.00 030-0320-62500-00 Advance Auto Parts Alternator #462 07/31/2023 247.63 030-0320-62500-00 Midwest Transit Equipment, Inc. Condenser #462 07/31/2023 1,480.14 030-0320-62500-00 Napa Auto Parts Fleet Pads, Brake Pads 06/30/2023 189.12 030-0320-62500-00 Napa Auto Parts Exhaust Sealer, J-B Weld Syringe 06/30/2023 14.39 030-0320-62510-00 Herr Petroleum Corp 203.3 Gal Unleaded Ethanol 07/31/2023 604.64 030-0320-62510-00 Herr Petroleum Corp 257.2 Gal Unleaded Ethanol 07/31/2023 754.10 030-0320-62510-00 Herr Petroleum Corp 312.7 Gal Unleaded Ethanol 07/31/2023 916.82 030-0320-62510-00 Herr Petroleum Corp 329.4 Gal Unleaded Ethanol 07/31/2023 979.69 Subtotal for Divison: 0320 5,963.24 030-0370-47755-00 Mission Square 08/23 OPEB Contributions 07/31/2023 61.25 030-0370-52500-00 Galesburg Sanitary Dist. 06/23 Service 06/30/2023 51.93 030-0370-55700-00 Howe Overhead Doors, Inc. Serviced Commercial Door & Operator 06/30/2023 138.25 030-0370-55700-00 Lambasio, Inc. Labor for Issue with Bus Wash System 06/30/2023 100.00 030-0370-57500-00 Cintas, Inc 07/23 Service 07/31/2023 214.35 030-0370-62500-00 Napa Auto Parts Threadlocker 06/30/2023 46.33 030-0370-62500-00 Napa Auto Parts Wheel Bearings, Wheel Seal, Brake Rotor, Parking Brake & Shoes 06/30/2023 286.99 030-0370-62500-00 Napa Auto Parts Return of Brake Pads 06/30/2023 -180.05 030-0370-62500-00 Ford of Galesburg Plates, U-Bolts 06/30/2023 152.60 030-0370-62500-00 Cummins Sale & Service Repair of Unit Pushing Coolant 07/31/2023 1,353.08 030-0370-62500-00 Cummins Sale & Service Turbocharger Actuator Kit, Lysander Actuator 06/30/2023 2,095.91 030-0370-62500-00 Napa Auto Parts Brake Pads 06/30/2023 180.05 030-0370-62500-00 Napa Auto Parts Brake Calipers, Brake Pads, Core Deposit 06/30/2023 363.79 030-0370-62500-00 O'Reilly Auto Parts Brake Pads 06/30/2023 59.03 030-0370-62500-00 Napa Auto Parts Tie Rod End 07/31/2023 64.29 030-0370-62500-00 Napa Auto Parts Gear Oil 06/30/2023 69.45 030-0370-62500-00 Napa Auto Parts Power Steering 07/31/2023 16.49 030-0370-62500-00 Napa Auto Parts Gear Oil, Gasket Sealant 06/30/2023 61.95 030-0370-62500-00 Napa Auto Parts Brake Rotor 06/30/2023 313.86 030-0370-62510-00 Herr Petroleum Corp 358.7 Gal Diesel #2 07/31/2023 1,058.08 030-0370-62510-00 Herr Petroleum Corp 373.5 Gal Diesel #2 07/31/2023 1,084.92 Subtotal for Divison: 0370 7,592.55 Subtotal for Fund 030 13,555.79 0000092348 0000092348 0000092348 0000092348 0000092348 0000092348 AP -Transactions by Account (08/01/2023 - 2:55 PM) Page 15 Account Number Vendor Description Date Amount Back to Agenda PO No 043-0000-51000-00 Speer Financial, Inc Disclosure Statement Fees 2016 07/31/2023 146.25 Subtotal for Divison: 0000 146.25 Subtotal for Fund 043 146.25 044-0000-51000-00 Speer Financial, Inc Disclosure Statement Fees - 2023 07/31/2023 146.25 Subtotal for Divison: 0000 146.25 Subtotal for Fund 044 146.25 046-0000-51000-00 Speer Financial, Inc Disclosure Statement Fees 2011C 07/31/2023 146.25 Subtotal for Divison: 0000 146.25 Subtotal for Fund 046 146.25 047-0000-51000-00 Speer Financial, Inc Disclosure Statement Fees 2013A 07/31/2023 146.25 Subtotal for Divison: 0000 146.25 Subtotal for Fund 047 146.25 049-0000-51000-00 Klingner & Associates, P.C. - Archit Demolition, Architectural, Bidding & Construction Observation Se 07/31/2023 2,500.00 0000092279 Subtotal for Divison: 0000 2,500.00 Subtotal for Fund 049 2,500.00 053-0000-51000-00 US Sterling Capital Corp., Inc. Oklahoma Capital Bank 07/31/2023 240.66 Subtotal for Divison: 0000 240.66 Subtotal for Fund 053 240.66 054-0000-51000-00 Klingner & Associates, P.C. - Archit Construction Administration for PSB Locker Room Project 07/31/2023 1,500.00 0000092212 054-0000-54500-00 Thomas Simkins Mileage - Purchase of Trees - Dunlap IL - TSimkins 07/31/2023 56.33 054-0000-54500-00 Thomas Simkins Mileage - Purchase Trees - Davenport IA- TSimkins 07/31/2023 73.36 054-0000-54500-00 Thomas Simkins Mileage - Watering Trees - Galesburg - TSimkins 07/31/2023 65.50 054-0000-54500-00 Thomas Simkins Mileage - Purchase Trees - Peoria IL- TSimkins 07/31/2023 55.02 054-0000-54500-00 Thomas Simkins Mileage - Purchase Trees - Dunlap IL- TSimkins 07/31/2023 56.33 054-0000-63500-00 Timanda Landscaping & Garden Cer Gladiator Crab Tree 07/31/2023 109.95 054-0000-63500-00 Timanda Landscaping & Garden Cer Skyline Locust Tree 07/31/2023 159.95 AP -Transactions by Account (08/01/2023 - 2:55 PM) Page 16 Back to Agenda Account Number Vendor Description Date Amount PO No 054-0000-63500-00 Timanda Landscaping & Garden Cer Gladiator Crab Trees 07/31/2023 219.90 054-0000-63500-00 Timanda Landscaping & Garden Cer Gladiator Crab Tree 07/31/2023 109.95 054-0000-76000-00 Sports Interiors Provide/Install Indoor Tennis Court Lighting at Lakeside Recreat 07/31/2023 18,070.50 0000092411 Subtotal for Divison: 0000 20,476.79 Subtotal for Fund 054 20,476.79 058-0000-51000-00 US Sterling Capital Corp., Inc. First National Bank Paragould 07/31/2023 240.66 058-0000-71000-00 Victory Lane Ford 2023 Ford 550 Cab/Chassis Unit #301 as per quote 07/31/2023 57,762.00 0000092497 Subtotal for Divison: 0000 58,002.66 Subtotal for Fund 058 58,002.66 059-0000-76000-00 Hutchison Engineering, Inc Supplement #3 - Phase I Engineering for the Lake Storey Path 07/31/2023 5,366.52 0000092452 Subtotal for Divison: 0000 5,366.52 Subtotal for Fund 059 5,366.52 061-0000-10701-00 IL Environmental Protection Agency 1/24 - 6/24 - Annual NPDES FEE Acct# ILG640273 (A) 07/31/2023 250.00 061-0000-10704-00 Sebis Postage 07/23 - Postage for UB Bills 07/31/2023 7,500.00 061-0000-15701-00 Ford of Galesburg Ford F250 Ext Cab 4x4 #164 07/31/2023 49,531.46 0000092298 061-0000-20101-00 KIMBERLY TERRACE MHC IL, L Refund Check 062078-000, 96 OREN LN 07/14/2023 1.50 061-0000-20101-00 SHERRY KERSH Refund Check 052827-003, 523 N CHAMBERS ST 07/24/2023 4.76 061-0000-20101-00 JUSTIN MCNAUGHT Reissue of Refund Check #98200 - 045622-000, 173 HAWKINSON 07/31/2023 0.57 061-0000-20101-00 GALESBURG NISSAN Refund Check 049557-002, 1687 N HENDERSON ST 07/24/2023 15.60 061-0000-20101-00 KIMBERLY LONGENECKER Refund Check 058612-001, 451 OAK ST 07/14/2023 150.00 061-0000-20101-00 JAMES HOBBS Refund Check 011010-000, 1631 ORIOLE DR 07/24/2023 4.72 061-0000-20101-00 CHRISTINA MORAN Refund Check 017980-001, 1935 MCMASTERS AVE 07/12/2023 99.50 061-0000-20101-00 MARY LYDIC Refund Check 063904-000, 1215 FLORENCE AVE 07/18/2023 22.76 061-0000-20101-00 ANGELA HARROUN Refund Check 034772-000, 202 GARFIELD AVE 07/24/2023 56.90 061-0000-20101-00 STEVE GERSTENBERGER Refund Check 006180-002, 799 N HENDERSON ST 07/14/2023 27.04 061-0000-20101-00 MCS REAL ESTATE LLC Refund Check 005091-182, 348 LAWRENCE AVE 07/12/2023 143.50 061-0000-20101-00 MCS REAL ESTATE LLC Refund Check 005091-182, 348 LAWRENCE AVE 07/12/2023 1.14 061-0000-20101-00 KNOX CO HIGHWAY DEPT Refund of Hydrant Meter Deposits - Knox Co Hwy Dept 07/31/2023 436.68 061-0000-20101-00 ROBIN LARNER Refund Check 049044-000, 325 COUNTRY ELMS EST 07/18/2023 64.88 061-0000-20101-00 KIMBERLY TERRACE MHC IL, L Refund Check 056941-000, 103 OREN LN 07/14/2023 25.50 061-0000-20101-00 BONNIE HARRIS Refund Check 007110-040, 268 N WEST ST 07/18/2023 118.87 AP -Transactions by Account (08/01/2023 - 2:55 PM) Page 17 Back to Agenda Account Number Vendor Description Date Amount PO No 061-0000-20101-00 TATYANA DANIELS Refund Check 066107-000, 64 E NORTH ST 07/24/2023 19.61 061-0000-20101-00 GREGORY EVANS Refund Check 051128-002, 1115 N ACADEMY ST 07/12/2023 80.38 061-0000-20101-00 HOSPICE COMPASSUS Refund Check 047321-000, 755 N HENDERSON ST 07/18/2023 202.15 061-0000-20101-00 MCS REAL ESTATE LLC Refund Check 005091-183, 1810 E MAIN ST 07/18/2023 124.00 061-0000-20101-00 DEVONNA LOCKLEAR Refund Check 021842-002, 1411 E FIFTH ST 15 07/18/2023 113.04 061-0000-20101-00 NATHAN LIFE Refund Check 007922-001, 1420 WILLARD ST 07/25/2023 74.07 061-0000-20101-00 JERRY ANDERSON Refund Check 006450-004, 227 N ACADEMY ST 2 07/14/2023 20.00 061-0000-20101-00 JERRY ANDERSON Refund Check 006450-003, 227 N ACADEMY ST 1 07/14/2023 20.00 061-0000-20101-00 JESSICAANTHONY Refund Check 050498-002, 1587 MCKNIGHT ST 07/14/2023 1.97 061-0000-20101-00 CAITLYNN BRIGGS Refund Check 060577-000, 945 E BROOKS ST 07/24/2023 57.23 061-0000-20101-00 TAELOR CALCATERRA Refund Check 066116-000, 553 N CHERRY ST 07/18/2023 32.86 061-0000-20101-00 DEVIN CANO Refund Check 060838-000, 1121 HAWKINSON AVE 9 07/18/2023 105.08 061-0000-20101-00 LOLA CHAMBERLAIN Refund Check 064076-000, 160 W FIRST ST 07/14/2023 9.16 061-0000-20101-00 ALEXANDRA BALMER Refund Check 065703-000, 726 S CEDAR ST 07/12/2023 33.50 061-0000-20101-00 ALEXANDRA BLAKESMITH Refund Check 046891-000, 770 PINE ST 07/12/2023 112.83 061-0000-20101-00 SHAWN SHEA Refund Check 007185-016, 139 INDIANAAVE 07/18/2023 101.17 061-0000-20101-00 KELLY NORMAN Refund Check 059103-000, 935 DAYTON DR 5 07/18/2023 65.11 061-0000-20101-00 SAV A LOT # 486 NIEMANN FOC Refund Check 018586-000, 900 E MAIN ST 07/24/2023 9.44 061-0000-20101-00 WILLIAM TALBERT Refund Check 045452-000, 615 E SECOND ST 07/24/2023 69.21 061-0000-20101-00 JOHN RYNER Refund Check 052233-000, 2675 MONTAGUE DR 07/19/2023 38.70 061-0000-20101-00 KALENE SPENCE Refund Check 057855-000, 1231 W NORTH ST 07/12/2023 9.35 061-0000-20101-00 ERVIN WINCHEL Refund Check 009128-002, 449 LINCOLN ST 07/18/2023 23.99 061-0000-20101-00 RCP58 HOLDINGS LLC Refund Check 058498-000, 1987 PATTERSON DR 07/18/2023 78.87 061-0000-20101-00 ERIC SMITH Refund Check 063922-000, 849 E BERRIEN ST 07/19/2023 104.46 061-0000-20101-00 JOSH SEIFERT Refund Check 062524-000, 3108 WINCHESTER CIR 07/25/2023 26.73 061-0000-20101-00 JACOB HANNAM Refund Check 055717-000, 1560 E GROVE ST 07/18/2023 102.77 061-0000-20101-00 REECE MILES Refund Check 060448-000, 1338 WILLARD ST 07/12/2023 109.87 061-0000-20101-00 CHRISTINA MORAN Refund Check 017980-001, 1935 MCMASTERS AVE 07/12/2023 1.70 061-0000-20101-00 JUSTIN MCNAUGHT Reissue of Refund Check #98200 - 045622-000, 173 HAWKINSON 07/31/2023 57.32 061-0000-20101-00 KIMBERLY TERRACE MHC IL, L Refund Check 057136-000, 94 OREN LN 07/14/2023 91.55 061-0000-20101-00 LINDA KNITTEL Refund Check 062071-000, 654 FLORENCE AVE 07/12/2023 39.99 061-0000-20101-00 MARY OCONNOR Refund Check 006373-000, 1120 N KELLOGG ST 07/14/2023 15.47 061-0000-20101-00 ROBERT RAMAGE Refund Check 016927-001, 157 N CHAMBERS ST 1 07/24/2023 62.90 061-0000-20101-00 KATHLEEN WOOLSEY Refund Check 055252-000, 1150 W NORTH ST 07/19/2023 81.27 061-0000-20101-00 KCHA Refund Check 0 18955-254,1055 W BERRIEN ST 07/14/2023 13.69 061-0000-20101-00 ROBIN RANEY Refund Check 059207-000, 451 OAK ST 07/12/2023 71.06 061-0000-20101-00 DUSTIN THORNTON Refund Check 054219-000, 1586 E NORTH ST 07/18/2023 97.77 AP -Transactions by Account (08/01/2023 - 2:55 PM) Page 18 Back to Agenda Account Number Vendor Description Date Amount PO No 061-0000-20101-00 JESUS VALDEZ III Refund Check 060431-000, 158 PHILLIPS ST 07/18/2023 74.67 061-0000-20101-00 ASHLEY SMITH Refund Check 046802-001, 825 E SOUTH ST 07/24/2023 55.06 061-0000-20101-00 RUSSELL PRESTON Refund Check 061079-000, 957 S FARNHAM ST 07/24/2023 93.94 061-0000-20101-00 WESLEY WARD Refund Check 063093-000, 1565 MCKNIGHT ST 07/24/2023 50.27 061-0000-20101-00 KYRA SMITH Refund Check 065009-000, 343 E WATER ST 1 07/12/2023 49.87 061-0000-47755-00 Mission Square 08/23 OPEB Contributions 07/31/2023 571.25 061-0000-51000-00 Klingner & Associates, P.C. - Archit Engineering analysis and mapping study of the water transmission 07/31/2023 27,600.00 0000092401 061-0000-51000-00 Knox County Recorders Office 06/23 Laredo Service 07/31/2023 20.55 061-0000-51000-00 Credit Collection Partners 06/23 Services 07/31/2023 777.23 061-0000-51000-00 US Sterling Capital Corp., Inc. The Western State Bank 07/31/2023 241.97 061-0000-51000-00 SpringbrookSoftware LLC 06/23 - Civic PayPad Transaction Fee 07/31/2023 195.50 061-0000-51000-00 Pace Analytical Services LLC Water Testing 07/31/2023 14.00 061-0000-51000-00 US Sterling Capital Corp., Inc. Asian Pacific National Bank 07/31/2023 241.32 061-0000-51000-00 Speer Financial, Inc Disclosure Statement Fees - 2015&2017 07/31/2023 292.50 061-0000-51000-00 Pace Analytical Services LLC Water Testing 07/31/2023 25.00 061-0000-51500-00 Sebis Postage 06/23 Service 07/31/2023 809.37 061-0000-52000-00 American Electric Power 06/23 Service 06/30/2023 12,552.51 061-0000-52300-00 Nicor Gas 06/23 Service Acct# 20-72-70-1000 9 06/30/2023 49.51 061-0000-52300-00 Nicor Gas 06/23 Service Acct# 14-51-15-5411 6 06/30/2023 405.18 061-0000-52500-00 Galesburg Sanitary Dist. 06/23 Service 06/30/2023 37.09 061-0000-55000-00 IL Environmental Protection Agency 07/23 - 12/23 - Annual NPDES FEE Acct# ILG640273 (A) 07/31/2023 250.00 061-0000-55700-00 Waste Management, Inc. 07/23 Service - Customer# 9-06892-63006 07/31/2023 114.23 061-0000-55700-00 Waste Management, Inc. 07/23 Service - Customer# 64537-23004 07/31/2023 20.42 061-0000-55800-00 Office Specialists, Inc. Labor- Laptop Repair, Meter Shop 5 Bad Display,Broken Handle 07/31/2023 116.25 061-0000-61700-00 Office Specialists, Inc. Parts - Laptop Repair, Meter Shop 5 Bad Display,Broken Handle 07/31/2023 238.00 061-0000-61800-00 Office Specialists, Inc. Task Stool for Finance Front Counter 07/31/2023 423.63 0000092474 061-0000-65000-00 Office Specialists, Inc. Paper Towels 07/31/2023 60.90 061-0000-65000-00 Office Specialists, Inc. Hand Soap, Paper Towels, Toilet Paper, Dish Soap 07/31/2023 200.95 061-0000-65000-00 Office Specialists, Inc. Mop Cleaner, Laundry Detergent 07/31/2023 83.50 061-0000-65500-00 Petty Cash - Water Dept. Petty Cash - Farm King - Bolts 07/31/2023 2.79 061-0000-65500-00 Petty Cash - Water Dept. Petty Cash - Galesburg Electric - Batteries 07/31/2023 2.65 061-0000-65500-00 Petty Cash - Water Dept. Petty Cash - Menards - Straps 07/31/2023 9.80 061-0000-65500-00 Petry Cash - Water Dept. Petty Cash - Farm King - Fastners 07/31/2023 3.91 061-0000-65500-00 Petty Cash - Water Dept. Petty Cash - NAPA Auto Parts - Fuse 07/31/2023 4.39 061-0000-65500-00 Petty Cash - Water Dept. Petty Cash - Farm King - Brazing Rod 07/31/2023 13.99 061-0000-66000-00 Core & Main Couplings, Adapters 07/31/2023 145.92 061-0000-66000-00 Petty Cash - Water Dept. Petty Cash - Galesburg Builders Supply - Caulking 07/31/2023 16.95 AP -Transactions by Account (08/01/2023 - 2:55 PM) Page 19 Back to Agenda Account Number Vendor Description Date Amount PO No 061-0000-66000-00 Roanoke Concrete Products Co CONTROLLED LOW STRENGTH MATERIAL (CLSM) - DELIVI 07/31/2023 333.75 0000092338 061-0000-66000-00 Roanoke Concrete Products Co PORTLAND CEMENT CONCRETE, CL PPl MIX - DELIVERED 07/31/2023 258.63 0000092338 061-0000-66000-00 Roanoke Concrete Products Co PORTLAND CEMENT CONCRETE, CL PP2 MIX - DELIVERED 07/31/2023 503.00 0000092338 061-0000-66000-00 Roanoke Concrete Products Co PORTLAND CEMENT CONCRETE, CL PP2 MIX - DELIVERED 07/31/2023 210.75 0000092338 061-0000-66000-00 Howe Overhead Doors, Inc. Instalation of Gate Keypad - Water Dept 07/31/2023 600.00 061-0000-66500-00 Petty Cash - Water Dept. Petty Cash - NorthemTool - Protective Eyewear 07/31/2023 18.59 061-0000-68500-00 Hawkins, Inc 2023 Liquid Chlorine for Water Division as per bid. This is a b 07/31/2023 4,188.00 0000092306 Subtotal for Divison: 0000 112,711.44 Subtotal for Fund 061 112,711.44 067-0000-20101-00 MCS REAL ESTATE LLC Refund Check 005091-182, 348 LAWRENCE AVE 07/12/2023 1.62 067-0000-20101-00 JUSTIN MCNAUGHT Reissue of Refund Check #98200 - 045622-000, 173 HAWKINSON 07/31/2023 0.81 067-0000-20101-00 CHRISTINA MORAN Refund Check 017980-001, 1935 MCMASTERS AVE 07/12/2023 2.43 067-0000-47755-00 Mission Square 08/23 OPEB Contributions 07/31/2023 13.75 067-0000-51000-00 SpringbrookSoftware LLC 06/23 - Civic PayPad Transaction Fee 07/31/2023 97.75 067-0000-51000-00 Knox County Recorders Office 06/23 Laredo Service 07/31/2023 20.55 067-0000-51500-00 Sebis Postage 06/23 Service 07/31/2023 404.63 067-0000-56000-00 Terry Allen, Inc Pickard Road - Toilet Rental - 1 Regular Unit 3/17/23-11/19/23. 07/31/2023 80.00 0000092358 067-0000-59501-00 Knox County Landfill 06/23 Service Acct# 121 07/31/2023 29,527.95 067-0000-59502-00 Western Illinois Regional Council Transporting & Processing Residential Electronics-Recycling/Disp 07/31/2023 1,000.00 Subtotal for Divison: 0000 31,149.49 Subtotal for Fund 067 31,149.49 078-0000-51000-00 Resource Management Services, Inc 07/23 - 09/23 EAP Services 07/31/2023 1,239.00 078-0000-51000-00 Resource Management Services, Inc EAP Services 07/31/2023 180.00 078-0000-56534-00 Illinois Municipal League Risk Man: DOL: 02/19/23 Claim#23050K52557 Customer #207 07/31/2023 20.00 078-0000-56535-00 James M Kelly, Attorney 05/23 Legal Services 07/31/2023 396.00 078-0000-56535-00 James M Kelly, Attorney 05/23 Legal Services 07/31/2023 429.00 078-0000-56535-00 James M Kelly, Attorney 05/23 Legal Services 07/31/2023 985.64 078-0000-56535-00 James M Kelly, Attorney 05/23 Legal Services 07/31/2023 313.50 078-0000-56535-00 James M Kelly, Attorney 05/23 Legal Services 07/31/2023 976.78 078-0000-56535-00 James M Kelly, Attorney 05/23 Legal Services 07/31/2023 643.50 078-0000-56535-00 James M Kelly, Attorney 05/23 Legal Services 07/31/2023 627.00 078-0000-56535-00 James M Kelly, Attorney 05/23 Legal Services 07/31/2023 49.50 078-0000-56535-00 James M Kelly, Attorney 05/23 Legal Services 07/31/2023 297.00 AP -Transactions by Account (08/01/2023 - 2:55 PM) Page 20 Back to Agenda Account Number Vendor Description Date Amount PO No Subtotal for Divison: 0000 Subtotal for Fund 078 085-0000-11390-00 Mission Square 08/23 OPEB Contributions - Township 085-0000-11390-00 Mission Square 08/23 OPEB Contributions - Library 085-0000-11390-00 Mission Square 08/23 OPEB Contributions - Assessor Subtotal for Divison: 0000 Subtotal for Fund 085 Report Total: 6,156.92 6,156.92 07/31/2023 7.50 07/31/2023 18.33 07/31/2023 5.00 30.83 30.83 1,622,401.10 AP -Transactions by Account (08/01/2023 - 2:55 PM) Page 21 Back to Agenda Advance Checks and ACH Payments as of 8/1/2023 Check Date Check # Vendor Name Description Account # Amount 7/11/2023 0 Quadient Leasing USA, Inc Postage for machine 061-0000-10702 500.00 7/11/2023 0 IMRF 06/23 IMRF Contributions 001-0000-20311 157,859.25 7/13/2023 0 Aquatic Renovation Systems, Inc Indoor pool liner for Hawthorne Pool 054-0000-75000 40,862.50 7/13/2023 0 Chuck Humes 07/11 - Umped Softball - 3 Games 019-1940-51400 105.00 7/13/2023 0 Dan Burgland 07/11 Umped Softball - 2 Games 019-1940-51400 70.00 7/13/2023 98306 Dr. AJ Cummings Workers Comp - IME and Report 078-0000-56535 2,500.00 7/13/2023 0 Flexible Benefit Service LLC 06/23 Service 001-0120-56506 75.00 7/13/2023 0 Kelly Cantwell 07/10 - Officiate Volleyball - 3 Games 019-1940-51400 105.00 7/13/2023 0 Kitlyn Rescinito 07/10 - Officiated Volleyball - 3 Games 019-1940-51400 105.00 7/13/2023 98307 Knox County Recorders Office Release 3 Property Maint Liens 001-0160-51300 63.00 7/14/2023 0 Breakthru Beverage Illinois, LLC Liquor for Golf Course 019-1920-64125 114.00 7/14/2023 0 G & M Distributors Liquor for Golf Course 019-1920-64125 630.00 7/18/2023 0 Euclid Beverage Liquor for Golf Course 019-1920-64125 463.60 7/18/2023 0 Illinois Department of Revenue 06/23 Sales tax 019-1950-84000 1,138.00 7/18/2023 0 Illinois Department of Revenue Sales Tax credit used 019-1925-84000 (6.00) 7/18/2023 0 Illinois Department of Revenue 06/23 Sales tax 019-1920-84000 2,162.00 7/18/2023 0 Illinois Department of Revenue 06/23 Sales tax 019-1940-84000 25.00 7/18/2023 0 Illinois Department of Revenue Sales Tax credit used 019-1920-84000 (22.00) 7/18/2023 0 Illinois Department of Revenue 06/23 Sales tax 019-1925-84000 120.00 7/18/2023 0 Illinois Department of Revenue 06/23 Sales tax 019-1930-84000 41.00 7/18/2023 0 T TECH 06/23 UB ACH Fees 067-0000-51000 415.42 7/18/2023 0 T TECH 06/23 UB ACH Fees 061-0000-51000 830.85 7/20/2023 0 B1ueCross BlueShield of Illinois 08/23 - Health Insurance Premiums 078-0000-20315 386,330.20 7/20/2023 0 Chuck Humes 07/18- Umpired Softball - 3 Games 019-1940-51400 105.00 7/20/2023 0 Dan Burgland 07/11/23 - Umpired Softball - 1 Games 019-1940-51400 35.00 7/20/2023 0 Dan Burgland 07/18/23 - Umpired Softball - 2 Games 019-1940-51400 70.00 7/20/2023 0 Get Sum Ink LLC Minority/Woman owned Business Startup incentives for Get Sum Ink 054-0000-83100 1,781.06 7/20/2023 0 Greenlords Pharms LLC Urban Agriculture Incentive - Greenlords Pharms 054-0000-83100 12,500.00 7/20/2023 0 Iron Spike Brewing Company Tax Increment Financing incentive for improvements for Iron Spik 049-0000-83100 40,000.00 7/20/2023 0 Kelly Cantwell 07/12 - Officiated Volleyball - 3 Games 019-1940-51400 105.00 7/20/2023 0 Kelly Cantwell 07/17 - Officiated Volleyball - 3 Games 019-1940-51400 105.00 7/20/2023 0 Kitlyn Rescinito 07/12 - Officiated Volleyball - 3 Games 019-1940-51400 105.00 7/20/2023 0 Kitlyn Rescinito 07/17 - Officiated Volleyball - 3 Games 019-1940-51400 105.00 7/20/2023 98354 Knox County Recorders Office File 53 Weed/Trash/Demo Liens 001-0160-51300 438.00 7/20/2023 0 Mark F Rasmussen Urban Agriculture Incentive - Mark Rasmussen 054-0000-83100 12,500.00 7/20/2023 0 New Limited Rods of Western Illinois External Agency Funding - New Limited Rods of Western Illinois 024-0000-83100 3,000.00 7/20/2023 0 R3 Dogs LLC Downtown Facade Redevelopment Agreement - 57 S Cherry Street 049-0000-83100 911.41 7/20/2023 0 VNA Community Services External Agency Funding - VNA Community Services 024-0000-83100 5,000.00 7/21/2023 0 Game Time Playground Equipment for HT Custer Park 013-0000-76000 77,806.60 7/21/2023 0 Kelly Cantwell 07/19 - Officiated Volleyball - 3 Games 019-1940-51400 105.00 7/21/2023 0 Kitlyn Rescinito 07/19 - Officiated Volleyball - 3 Games 019-1940-51400 105.00 7/25/2023 0 Bank of Montreal Farm King - Weed Killer 001-0450-63500 199.98 7/25/2023 0 Bank of Montreal Ameren - 05/23 Service Acct# 5694 001-0000-20102 2,500.00 7/25/2023 0 Bank of Montreal Allegra - Lamination for Hydrant Maps 001-0605-51500 30.00 7/25/2023 0 Bank of Montreal ILSOS - Vehicle Registration Renewal 001-0510-51000 154.40 7/25/2023 0 Bank of Montreal Happy Joes Pizza - Meal ILLOWA Meeting Milan Il RSlagel 001-0306-54500 34.24 7/25/2023 0 Bank of Montreal Lands End - Refund of Tax KBennewitz 001-0115-51000 (15.57) 7/25/2023 0 Bank of Montreal The Carriage House - Assorted Cookie Trays- Thank you Gifts 019-1940-64000 66.00 Back to Agenda 7/25/2023 0 Bank of Montreal Farm King - Lopper/pruner 019-1920-66500 21.99 7/25/2023 0 Bank of Montreal Microsoft - Office Licenses 019-1920-55800 198.00 7/25/2023 0 Bank of Montreal American Association of Notaries - Tax KBennewitz 001-0000-10407 2.62 7/25/2023 0 Bank of Montreal Graybar Electric - Fiber Supplies - Temp Communications 054-0000-76000 22.30 7/25/2023 0 Bank of Montreal Wilson Paper - Disinfectant Wipes 019-1950-65000 92.72 7/25/2023 0 Bank of Montreal Evernote -01/24 - 06/24 Orlee Evernote Renewal-207-55800 001-0000-10701 65.00 7/25/2023 0 Bank of Montreal Amazon - Plastic Plates 019-1911-66000 114.45 7/25/2023 0 Bank of Montreal Harvey Bros - Credit for Wrong Charge - DPruett 001-0000-10407 (220.40) 7/25/2023 0 Bank of Montreal Dollar Tree - Beads, Wire, Metal Signs -Craft Night Out Supplies 019-1940-64000 23.75 7/25/2023 0 Bank of Montreal IAAI - Membership - Walters, Schmitt 001-0605-55000 266.00 7/25/2023 0 Bank of Montreal Subway - Meals - CDL Training - Tallen, McWilliams 030-0320-54500 17.93 7/25/2023 0 Bank of Montreal Lowes - Kitchen Strainer - Fremont Station 001-0605-65000 51.48 7/25/2023 0 Bank of Montreal Office Specialists - 06/23 Service 061-0000-20102 337.18 7/25/2023 0 Bank of Montreal Amazon - Trash Can 019-1911-65000 59.97 7/25/2023 0 Bank of Montreal Harvey Bros - Wrong Charge - DPruett 001-0000-10407 220.40 7/25/2023 0 Bank of Montreal Ameren - 05/23 Service Acct# 9015, #6016 030-0000-20102 720.73 7/25/2023 0 Bank of Montreal Hy-Vee - Breakfast Sandwiches for Resale 019-1920-64125 16.37 7/25/2023 0 Bank of Montreal Microsoft - Office Licenses 001-0510-55800 99.00 7/25/2023 0 Bank of Montreal Amazon - Volleyball for Lake Storey Beach 019-1930-64000 19.97 7/25/2023 0 Bank of Montreal Howe Doors - Electric Safety Eyes - Door 2 at Central 001-0605-66000 125.00 7/25/2023 0 Bank of Montreal Menards - Wall Clock 019-1920-61000 19.73 7/25/2023 0 Bank of Montreal Ameren - 5/23 Service Acct #5691 061-0000-20102 155.27 7/25/2023 0 Bank of Montreal Breeze Courier - Notice to Bidder 001-0160-51500 29.80 7/25/2023 0 Bank of Montreal APWA - Job Posting Director of Public Works 001-0120-54500 375.00 7/25/2023 0 Bank of Montreal Target - Markers, Scoring Supplies 019-1920-61000 17.18 7/25/2023 0 Bank of Montreal Microsoft - Office Licenses 001-0205-55800 972.42 7/25/2023 0 Bank of Montreal Amazon - First Aid Kits - Nature Camp Counselor Packs 019-1940-59300 15.98 7/25/2023 0 Bank of Montreal Pekin Life Insurance Co - 07/23 Life Insurance Premiums 001-0605-47500 128.70 7/25/2023 0 Bank of Montreal MC Sports - Staff Shirts - Lifeguards 019-1950-67500 535.85 7/25/2023 0 Bank of Montreal Ameren - 05/23 Service Acct# 5694 001-0000-20102 2,500.00 7/25/2023 0 Bank of Montreal AGRI Drain Co- Tile Probe,Shovels 061-0000-66500 287.79 7/25/2023 0 Bank of Montreal Microsoft - Office Licenses 019-1905-55800 792.00 7/25/2023 0 Bank of Montreal IDPH - EMT Pendergast 001-0605-55000 21.00 7/25/2023 0 Bank of Montreal Amazon - Flash Drives 001-0510-61000 52.44 7/25/2023 0 Bank of Montreal Amazon - Liquid Grip 001-0605-65500 41.55 7/25/2023 0 Bank of Montreal Menards - Weed Killer 001-0450-68500 18.98 7/25/2023 0 Bank of Montreal Time Out Canton - Meals - CDL Training - Tallen, McWilliams 030-0370-54500 16.61 7/25/2023 0 Bank of Montreal Hy-Vee - Fuel for Chain Saws 019-1975-62510 22.31 7/25/2023 0 Bank of Montreal Amazon - Traffic Baton Lights 014-0000-64500 29.49 7/25/2023 0 Bank of Montreal Lee Brothers Welding - Hot Rolled Steel 061-0000-66000 148.50 7/25/2023 0 Bank of Montreal Galesburg Electric - Pipe Die, Pipe Die Handle 061-0000-66500 70.79 7/25/2023 0 Bank of Montreal IGFOA - Collateralization Banking Webinar - S Heiden 001-0205-54500 20.00 7/25/2023 0 Bank of Montreal Martin Tractor - 2 Cycle Oil 020-0000-65500 35.52 7/25/2023 0 Bank of Montreal Menards - 2-Tank Hand Pump Sprayers 019-1915-66500 26.94 7/25/2023 0 Bank of Montreal Menards - Face Shield 019-1920-67500 14.99 7/25/2023 0 Bank of Montreal Motion - Hydraulic Parts for Paint Machine 001-0450-65500 99.55 7/25/2023 0 Bank of Montreal Illinois Rural Water Assn - 07/23 - 12/23 Annual Membership Dues 061-0000-55000 269.50 7/25/2023 0 Bank of Montreal BP Gas Station - Meals - CDL Training - Tallen, McWilliams 030-0320-54500 17.91 7/25/2023 0 Bank of Montreal Menards - Furnace Filters 019-1915-65500 39.96 7/25/2023 0 Bank of Montreal Hy-Vee - Hot Dog Supplies 019-1920-64125 25.72 7/25/2023 0 Bank of Montreal Amazon - Pen Refills 001-0205-61000 12.50 Back to Agenda 7/25/2023 0 Bank of Montreal Microsoft - Office Licenses 001-0105-55800 99.00 7/25/2023 0 Bank of Montreal American Association of Notaries - Tax KBennewitz 001-0000-10407 2.62 7/25/2023 0 Bank of Montreal Wal-Mart - Hot Dog Supplies 019-1920-64125 13.02 7/25/2023 0 Bank of Montreal Amazon - Table Tennis Net 019-1940-64000 8.99 7/25/2023 0 Bank of Montreal AC McCartney - Pipe #519 019-1915-62500 88.05 7/25/2023 0 Bank of Montreal Wilson Paper - Car Wash Soap 001-0445-63000 74.26 7/25/2023 0 Bank of Montreal Kaser Power Equipment - Belt for Push Mower - Brooks St 001-0605-65500 24.19 7/25/2023 0 Bank of Montreal Farm King - Tool Box 001-0445-66500 535.99 7/25/2023 0 Bank of Montreal Lowes - Assorted Fasteners 019-1930-66000 33.00 7/25/2023 0 Bank of Montreal ILACP - Police Entry Level Written Exams & Study Guides 001-0505-51000 200.00 7/25/2023 0 Bank of Montreal Subway - Meals - CDL Training - Tallen, McWilliams 030-0370-54500 18.69 7/25/2023 0 Bank of Montreal Amazon - Plastic Spoons/Forks 030-0370-61000 54.79 7/25/2023 0 Bank of Montreal Tractor Supply - Clevis's 019-1915-65500 25.98 7/25/2023 0 Bank of Montreal Farm King - Oil Dry 020-0000-65000 24.27 7/25/2023 0 Bank of Montreal AC McCartney - Seal #523 019-1915-62500 10.13 7/25/2023 0 Bank of Montreal Comcast - 06/23 HD Technology Fee #2146 021-0000-54000 9.95 7/25/2023 0 Bank of Montreal Cooks & Co - FF Wells Fiance 001-0605-58500 50.00 7/25/2023 0 Bank of Montreal Amazon - Oudoor Clock 019-1950-64000 34.36 7/25/2023 0 Bank of Montreal AC McCartney - Fan Belt #549 019-1915-62500 26.06 7/25/2023 0 Bank of Montreal AirGas - Propane 001-0445-63000 46.75 7/25/2023 0 Bank of Montreal Galesburg Lumber - Lumber for Forms 014-0000-66000 59.97 7/25/2023 0 Bank of Montreal Ameren - 04/23 Service Acct# 5694 001-0000-20102 2,500.00 7/25/2023 0 Bank of Montreal Menards - Batteries, Galvanized Nipples , Buckets 061-0000-66000 69.97 7/25/2023 0 Bank of Montreal Lands End - Refund of Shirt for ASlagel - KBennewtiz 001-0000-10407 (51.22) 7/25/2023 0 Bank of Montreal Amazon - Coffee Maker for Breakroom 030-0370-61000 114.99 7/25/2023 0 Bank of Montreal Amazon - Video Monitoring Stickers 030-0370-61000 191.25 7/25/2023 0 Bank of Montreal BP Gas Station - Meals - CDL Training - Tallen, McWilliams 030-0320-54500 16.82 7/25/2023 0 Bank of Montreal Comcast - 06/23 Service 001-0510-54000 19.90 7/25/2023 0 Bank of Montreal UPS - Postage -Forensic Evidence 001-0510-53000 17.86 7/25/2023 0 Bank of Montreal Lowes - Silicone 019-1950-66000 7.98 7/25/2023 0 Bank of Montreal Terminal Supply - Terminals 001-0445-63000 143.36 7/25/2023 0 Bank of Montreal Matco - Dye Grinder Tool for Shop 030-0320-66500 450.05 7/25/2023 0 Bank of Montreal UPS - Postage Overnight Subpoena to Fulton Co 001-0510-53000 12.65 7/25/2023 0 Bank of Montreal Harvey Bros - Starter #544 019-1915-62500 110.20 7/25/2023 0 Bank of Montreal Lock & Key - Keys 019-1911-66000 45.00 7/25/2023 0 Bank of Montreal UPS - Postage Tasers for Trade -In 001-0510-53000 36.24 7/25/2023 0 Bank of Montreal Ameren - 05/23 Service Acct# 5694 001-0000-20102 2,500.00 7/25/2023 0 Bank of Montreal Lands End - Tax - G Osborn 001-0000-10407 7.26 7/25/2023 0 Bank of Montreal Quadient - Labels for Postage Machine 019-1905-65500 3.14 7/25/2023 0 Bank of Montreal USA B1ueBook - Hydrant Oil 061-0000-66000 261.26 7/25/2023 0 Bank of Montreal Menards - Galvanized Nipples 061-0000-66000 8.27 7/25/2023 0 Bank of Montreal Holt Supply - Galvanize Parts for Boat Rental Dock 019-1930-65500 17.07 7/25/2023 0 Bank of Montreal Wal-Mart - Walkie Talkes, Wasp Spray, For Water Park 019-1950-65000 39.30 7/25/2023 0 Bank of Montreal Farm King - Hose Clamps 019-1965-65500 6.76 7/25/2023 0 Bank of Montreal Allegra - Tickets for Fixed Route 030-0370-51500 97.30 7/25/2023 0 Bank of Montreal Hy-Vee - Cooking Spray for Lubrication of Paint Machine 014-0000-64500 257.76 7/25/2023 0 Bank of Montreal Day Break - Diesel for Dump Truck 061-0000-62510 127.11 7/25/2023 0 Bank of Montreal E-Bay - Seal Kits 014-0000-64500 73.90 7/25/2023 0 Bank of Montreal Lands End - Staff Shirts 001-0000-10407 76.41 7/25/2023 0 Bank of Montreal American Association of Notaries - Notary Renewal KBennewitz 001-0115-57000 74.90 7/25/2023 0 Bank of Montreal National Animal Care - 06/23-12/23 - Training Renewal 001-0510-54500 25.00 Back to Agenda 7/25/2023 0 Bank of Montreal Ameren - 05/23 Service Acct# 5694 001-0000-20102 2,500.00 7/25/2023 0 Bank of Montreal Lands End - Staff Shirts 001-0205-61000 39.94 7/25/2023 0 Bank of Montreal Phillips 66 - Diesel for Case Tractor 061-0000-62510 131.25 7/25/2023 0 Bank of Montreal Gannett - Register Mail Subscription 001-0110-55000 7.99 7/25/2023 0 Bank of Montreal Wal-Mart - Misc Special Event Supplies -Lakeside Water Park 019-1950-64000 128.76 7/25/2023 0 Bank of Montreal Menards - Face Shields 019-1915-67500 44.97 7/25/2023 0 Bank of Montreal Evernote - 06/23 - 12/23 Orlee Evernote Renewal 001-0207-55800 64.99 7/25/2023 0 Bank of Montreal Farm King - Bug Spray 001-0450-59300 38.94 7/25/2023 0 Bank of Montreal IDPH - EMT Rogers 001-0605-55500 21.00 7/25/2023 0 Bank of Montreal Comcast - 06/23 Internet 001-0207-54000 454.85 7/25/2023 0 Bank of Montreal Allegiant - Budget Analyst Training Academy - G Osborn 001-0205-54500 329.00 7/25/2023 0 Bank of Montreal Amazon - Cardstock for Waterpark Vouchers 019-1950-64000 16.99 7/25/2023 0 Bank of Montreal Lands End - Shipping 001-0205-53000 9.00 7/25/2023 0 Bank of Montreal Amazon - Pool Chemical Testing Kit 019-1950-68500 72.99 7/25/2023 0 Bank of Montreal Hy-Vee - Golf Balls for Resale 019-1920-64000 95.64 7/25/2023 0 Bank of Montreal USA B1ueBook - Accidental Charge-JPeters 019-0000-10407 3.58 7/25/2023 0 Bank of Montreal Microsoft - Office Licenses 061-0000-55800 198.00 7/25/2023 0 Bank of Montreal Galesburg Electric - Batteries for Exit Lights 030-0370-66000 171.04 7/25/2023 0 Bank of Montreal Holt Supply -PVC Cement, PVC Cleaner, Galvanized Nipples 061-0000-66000 48.34 7/25/2023 0 Bank of Montreal Birkeys - Struts #155 001-0445-62500 184.00 7/25/2023 0 Bank of Montreal Acushnet - Golf Balls for Resale 019-1920-64000 89.61 7/25/2023 0 Bank of Montreal Subway - Meals - CDL Training - Tallen, McWilliams 030-0370-54500 16.40 7/25/2023 0 Bank of Montreal Tri-Tech - Loyalty Cards 019-1920-61000 295.00 7/25/2023 0 Bank of Montreal Microsoft - Office Licenses 030-0320-55800 198.00 7/25/2023 0 Bank of Montreal Galesburg Electric - Drill Bit 061-0000-66500 22.11 7/25/2023 0 Bank of Montreal Ameren - 05/23 Service Acct #5008, #1003, #7007 019-0000-20102 1,637.02 7/25/2023 0 Bank of Montreal Lowes - Grease Guns for Hydrants 001-0605-65500 59.92 7/25/2023 0 Bank of Montreal Wal-Mart - Nature Camp Snacks 019-1940-64000 65.40 7/25/2023 0 Bank of Montreal Rexco - Joystick Replacement #139 001-0450-55500 2,957.09 7/25/2023 0 Bank of Montreal Microsoft - Office Licenses 001-0110-55800 495.00 7/25/2023 0 Bank of Montreal GFOA - Budget Analyst Training Academy - G Osborn 001-0205-54500 1,197.00 7/25/2023 0 Bank of Montreal Lowes - Wood for Storage Shelves 030-0320-66000 6.36 7/25/2023 0 Bank of Montreal Phillips 66 - Diesel for Tractor Case Loader 061-0000-62510 84.39 7/25/2023 0 Bank of Montreal You Tube TV - Monthly Subscription 019-1920-55800 72.99 7/25/2023 0 Bank of Montreal Menards - Numbers for Bus #462 030-0320-62500 20.30 7/25/2023 0 Bank of Montreal Phillips 66 - Diesel Fuel for Bulk Tank 061-0000-62510 133.00 7/25/2023 0 Bank of Montreal Subway - Meals - CDL Training - Tallen, McWilliams 030-0320-54500 19.02 7/25/2023 0 Bank of Montreal Four Points by Sheraton-Lodging-ILCMA Conference 6/7-6/9 GSmith 001-0110-54500 264.50 7/25/2023 0 Bank of Montreal Hoerr Nursery - Trees 054-0000-63500 462.00 7/25/2023 0 Bank of Montreal Military Memories & More - Shadow Box for Hostens Retirement 016-0000-67500 346.35 7/25/2023 0 Bank of Montreal AC McCartney - Rim #523 019-1915-62500 88.79 7/25/2023 0 Bank of Montreal Menards - Screwdriver Set 030-0320-66500 19.98 7/25/2023 0 Bank of Montreal Southwestern Airlines - IACP Conference Flight - RIDLE 001-0000-10407 317.96 7/25/2023 0 Bank of Montreal GOVHR- Job Posting Director of Public Works 001-0120-54500 100.00 7/25/2023 0 Bank of Montreal Lowes - Duct Tape 001-0306-66500 13.94 7/25/2023 0 Bank of Montreal Harbor Freight - Grinder, Knee Pads, Plug 019-1965-66500 21.98 7/25/2023 0 Bank of Montreal Microsoft - Office Licenses - General Assistance - OLucero 001-0000-10407 198.00 7/25/2023 0 Bank of Montreal Illinois Rural Water Assn-01/24-06/24 Annual Membership 61-5500 001-0000-10701 269.50 7/25/2023 0 Bank of Montreal First Net - AT&T - 05/23 Service 001-0000-20102 72.48 7/25/2023 0 Bank of Montreal Farm King - Bug Spray 001-0450-59300 31.98 7/25/2023 0 Bank of Montreal SupplyHouse.com - Ball Valve 061-0000-65500 123.99 Back to Agenda 7/25/2023 0 Bank of Montreal Wal-Mart - Popsicles for Cheer Clinic 019-1940-64000 8.94 7/25/2023 0 Bank of Montreal MC Sports - Nature Camp Shirts 019-1940-64000 291.00 7/25/2023 0 Bank of Montreal Amazon - Hangers for Mowing Eqipment 001-0605-65000 46.70 7/25/2023 0 Bank of Montreal Allegra - Lamination for Hydrant Maps 001-0605-51500 36.00 7/25/2023 0 Bank of Montreal USPS - Shipping of Haz Mat Monitoring Equipment 001-0605-53000 10.05 7/25/2023 0 Bank of Montreal Cummins - Insite Transit License 030-0370-55800 720.00 7/25/2023 0 Bank of Montreal Magnet Forensics - 01/24 - 06/24 Annual License-510-55800 001-0000-10701 2,900.00 7/25/2023 0 Bank of Montreal Menards - Shackle, Clevis, Grease, Chain 019-1975-65500 120.03 7/25/2023 0 Bank of Montreal Menards - Mulch Replacement for front of Building 030-0370-66000 241.94 7/25/2023 0 Bank of Montreal AWWA - AWWA Dues MSchwieter 061-0000-55000 83.00 7/25/2023 0 Bank of Montreal Lowes - Silicone 019-1915-65500 7.98 7/25/2023 0 Bank of Montreal Menards - Pegboard System for Storage 030-0320-66000 61.89 7/25/2023 0 Bank of Montreal Lowes - PVC Pipe 019-1950-66000 20.47 7/25/2023 0 Bank of Montreal Menards - Sandpaper, Screw Eye Hooks - Craft Night Out Supplies 019-1940-64000 10.50 7/25/2023 0 Bank of Montreal Big Lots - Paint Brushes 019-1915-65500 17.94 7/25/2023 0 Bank of Montreal Harvey Bros - Starter #162 001-0445-62500 110.20 7/25/2023 0 Bank of Montreal Lowes - Misc Tools 001-0450-66500 290.04 7/25/2023 0 Bank of Montreal Microsoft - Office Licenses 001-0605-55800 198.00 7/25/2023 0 Bank of Montreal Amazon - Partial Refund for Defective Pens 001-0205-61000 (9.45) 7/25/2023 0 Bank of Montreal Galesburg Lumber - 2x2's for Twine and Ribbon 019-1915-64500 1,290.00 7/25/2023 0 Bank of Montreal Farm King - Sockets for Shop 030-0370-66500 17.98 7/25/2023 0 Bank of Montreal Ameren - 05/23 Service Acct# 5694 001-0000-20102 2,500.00 7/25/2023 0 Bank of Montreal Phillips 66 - Fuel for Truck 061-0000-62510 110.30 7/25/2023 0 Bank of Montreal Amazon - Video Monitoring Stickers 030-0320-61000 191.25 7/25/2023 0 Bank of Montreal Verizon Wireless - 05/23 Service 019-0000-20102 201.76 7/25/2023 0 Bank of Montreal Wal-Mart - Cheese for Water Park Concessions 019-1950-64125 47.76 7/25/2023 0 Bank of Montreal Wilson Paper - Car Wash Soap 001-0445-63000 74.26 7/25/2023 0 Bank of Montreal Menards - Peg Board Hooks for Storage 030-0320-66500 15.45 7/25/2023 0 Bank of Montreal Microsoft - Office Licenses 001-0207-55800 198.00 7/25/2023 0 Bank of Montreal Wal-Mart -Refund Misc Special Event Supplies -Lakeside Water Park 019-1950-64000 (128.76) 7/25/2023 0 Bank of Montreal Hy-Vee - Hot Dogs and Coffee Supplies 019-1920-64125 38.00 7/25/2023 0 Bank of Montreal Lands End - Refund offax - G Osborn 001-0000-10407 (7.26) 7/25/2023 0 Bank of Montreal Lowes - Black Mulch 019-1965-63500 233.10 7/25/2023 0 Bank of Montreal Google LLC Cloud - VPN Connector - Decommission 001-0207-55800 7.79 7/25/2023 0 Bank of Montreal Menards - 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Screws 019-1915-65500 36.40 7/25/2023 0 Bank of Montreal AC McCartney - Sheave #523 019-1915-62500 167.15 7/25/2023 0 Bank of Montreal Southwestern Airlines - IACP Conference Flight - RIDLE 016-0000-54500 317.96 7/25/2023 0 Bank of Montreal Subway - Meals - CDL Training - Tallen, McWilliams 030-0370-54500 21.95 7/25/2023 0 Bank of Montreal Verizon Wireless - 05/23 Service 016-0000-20102 1.63 Back to Agenda 7/25/2023 0 Bank of Montreal Subway - Meals - CDL Training - Tallen, McWilliams 030-0320-54500 20.53 7/25/2023 0 Bank of Montreal Hy-Vee - Hot Dog and Coffee Supplies 019-1920-64125 21.80 7/25/2023 0 Bank of Montreal Farm King - Filled LP Tanks for Central Station 001-0605-65000 57.00 7/25/2023 0 Bank of Montreal Lowes - EZ Pick Grab Tool 019-1915-66500 22.98 7/25/2023 0 Bank of Montreal Lowes - Hammerdrill 030-0370-66500 129.00 7/25/2023 0 Bank of Montreal Recreation Supply Company -Replacement Steps for Water Park Pool 019-1950-66000 246.81 7/25/2023 0 Bank of Montreal Amazon - Power Cord 030-0370-61000 13.18 7/25/2023 0 Bank of Montreal Microsoft - Office Licenses 030-0370-55800 198.00 7/25/2023 0 Bank of Montreal Lowes - Paint Tape 019-1950-66000 5.48 7/25/2023 0 Bank of Montreal Menards - Vehicle Stickers for #462 030-0370-62500 2.94 7/25/2023 0 Bank of Montreal Amazon - Laminating Pouches for Flyers 019-1940-64000 27.99 7/25/2023 0 Bank of Montreal IGFOA - Property Tax Levy & Extensions S Heiden 001-0205-54500 20.00 7/25/2023 0 Bank of Montreal Menards - Knife, Pruner 019-1920-66500 26.95 7/25/2023 0 Bank of Montreal GP Industrial - Air Pump 014-0000-64500 799.00 7/25/2023 0 Bank of Montreal Wal-Mart - Coffee, Creamer 019-1910-65000 85.18 7/25/2023 0 Bank of Montreal Amazon - Heavy Duty Storage Shelf 001-0550-61000 65.53 7/25/2023 0 Bank of Montreal A&B Prospecting - Air Pump 014-0000-64500 799.95 7/25/2023 0 Bank of Montreal MATCO - Transmitter, Taps 001-0445-66500 125.57 7/25/2023 0 Bank of Montreal AC McCartney - Spindle #523 019-1915-62500 291.71 7/25/2023 0 Bank of Montreal Amazon - Hanging File Folders, Heavy Duty Storage Shelves 001-0550-61000 139.90 7/25/2023 0 Bank of Montreal EMP - Misc Medical Supplies 078-0000-67500 1,066.92 7/25/2023 0 Bank of Montreal Menards - Insecticide, Herbicide 019-1920-63500 35.95 7/25/2023 0 Bank of Montreal Lowes - Black Mulch 019-1965-63500 83.25 7/25/2023 0 Bank of Montreal Lands End - Staff Shirts 001-0000-10407 103.36 7/25/2023 0 Bank of Montreal Menards - Tomato Cages, Plant Labels 019-1940-64000 8.15 7/25/2023 0 Bank of Montreal Lands End - Staff Shirts - K Bennewitz 001-0000-10407 62.07 7/25/2023 0 Bank of Montreal Gannett - Register Mail Subscription 001-0305-55000 1.99 7/25/2023 0 Bank of Montreal The Knot/Wedding Wire - Pavilion Venue Booking/Advertisement 019-1905-55800 1,268.19 7/25/2023 0 Bank of Montreal Dollar Tree - 4th of July Decorations 019-1930-64000 6.25 7/25/2023 0 Bank of Montreal Menards - Knee Pads, Batteries, Bucket 061-0000-66000 145.33 7/25/2023 0 Bank of Montreal Dunhams - Kayaks 019-1930-64000 659.97 7/25/2023 0 Bank of Montreal AD Starr/ Dicks Sporting Goods - Softballs for Leagues 019-1940-64000 696.00 7/25/2023 0 Bank of Montreal Amazon - 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Fishing Derby Lures for Goodie Bags 019-1940-64000 242.83 7/25/2023 0 Bank of Montreal Glenn's Radiator - Alignment #606 001-0445-55500 129.95 7/25/2023 0 Bank of Montreal Verizon Wireless - 05/23 Service 061-0000-20102 107.20 7/25/2023 0 Bank of Montreal Office Specialists - 06/23 Service 030-0000-20102 100.52 7/25/2023 0 Bank of Montreal IML - Job Posting Director of Public Works 001-0120-54500 35.00 7/25/2023 0 Bank of Montreal FS.com - Fiber Supplies - Temp Communications and Taxes 054-0000-76000 46.77 7/25/2023 0 Bank of Montreal Wal-Mart - Hot Dog Buns, Coffee Creamer, Condiments 019-1920-64125 61.69 7/25/2023 0 Bank of Montreal Facebook - Police Entry Level Testing Advertising 001-0505-51500 64.00 7/25/2023 0 Bank of Montreal Wilson Paper - Squeegee 019-1950-65000 58.56 7/25/2023 0 Bank of Montreal Menards - Screws, Tapcon 019-1915-65500 64.72 7/25/2023 0 Bank of Montreal Microsoft - Office Licenses 001-0305-55800 198.00 7/25/2023 0 Bank of Montreal Microsoft - Office Licenses 001-0306-55800 693.00 7/25/2023 0 Bank of Montreal Holt Supply - 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Battery 019-1920-65500 149.39 7/25/2023 0 Bank of Montreal Wilson Paper - Soap Dispensers 019-1930-65000 50.10 7/25/2023 0 Bank of Montreal BP Gas Station - Meals - CDL Training - Tallen, McWilliams 030-0370-54500 16.62 7/25/2023 0 Bank of Montreal Menards - Striping Paint 019-1920-66000 39.98 7/25/2023 0 Bank of Montreal Lowes - Compsoite Shims, Drive Socket 061-0000-66500 16.54 7/25/2023 0 Bank of Montreal Hy-Vee - Hot Dogs Supplies 019-1920-64125 21.52 7/25/2023 0 Bank of Montreal Lowes - Misc Plants and Accessories for Parks 019-1915-63500 38.94 7/25/2023 0 Bank of Montreal Hy-Vee - Hot Dog Buns 019-1920-64125 20.34 7/25/2023 0 Bank of Montreal Lands End - Refund of Tax KBennewitz 001-0115-51000 (3.66) 7/25/2023 0 Bank of Montreal EMP - Emergency Medical Supplies 001-0605-68600 62.99 7/25/2023 0 Bank of Montreal Best Western - Firearms Training -Savoy Il - JShaw 001-0510-54500 444.00 7/25/2023 0 Bank of Montreal 06/23 CC Charges - Library 001-0000-10407 5,490.25 7/25/2023 0 Bank of Montreal Farm King - Straw Bale 061-0000-66000 7.49 7/25/2023 0 Bank of Montreal Wilson Paper - Spray Nozzles 001-0450-66500 20.40 7/25/2023 0 Bank of Montreal American Association of Notaries - Notary Renewal ASlagel 001-0115-57000 74.90 7/25/2023 0 Bank of Montreal Lowes - PVC Pipe, Fittings 019-1950-66000 30.74 7/25/2023 0 Bank of Montreal Allegiant - Refund -Budget Analyst Training Academy - G Osborn 001-0205-54500 (314.56) 7/25/2023 0 Bank of Montreal Lowes - Chains - Craft Night Out Supplies 019-1940-64000 20.96 7/25/2023 0 Bank of Montreal Holiday Inn - Lodging-CIMCO B2B Seminar - Peoria Il - EGugliotta 001-0115-54500 150.93 7/25/2023 0 Bank of Montreal Amazon - Batteries for Garage Remotes 030-0370-65500 49.99 7/25/2023 0 Bank of Montreal Office Specialists - 06/23 Service 001-0000-20102 2,436.14 7/25/2023 0 Bank of Montreal S&S Industrial Supply - Barrel Pumps 001-0445-66500 108.04 7/25/2023 0 Bank of Montreal Lowes - Wood Stain & Sealer 014-0000-66000 53.98 7/25/2023 0 Bank of Montreal Midstate - Filter Cleaning #128 018-0000-55500 20.00 7/25/2023 0 Bank of Montreal Microsoft - Office Licenses 001-0145-55800 99.00 7/25/2023 0 Bank of Montreal Apple - ICloud Fee 001-0110-55000 2.99 7/25/2023 0 Bank of Montreal Lands End - Staff Shirts 001-0205-61000 62.41 7/25/2023 0 Bank of Montreal Wal-Mart - Hot Dog Supplies 019-1920-64125 25.86 7/25/2023 0 Bank of Montreal Amazon - Tool Grip Tape 001-0605-65500 50.61 7/25/2023 0 Bank of Montreal Graybar Electric - Fiber Supplies - Temp Communications 054-0000-76000 22.30 7/25/2023 0 Bank of Montreal Best Western - Firearms Training -Savoy Il - JTapscott 001-0510-54500 444.00 7/25/2023 0 Bank of Montreal Farm King Supply - Tape Measures, Threaded Rod, Wire Brushes 061-0000-66500 80.25 7/25/2023 0 Bank of Montreal BP Gas Station - Meals - CDL Training - Tallen, McWilliams 030-0370-54500 17.91 7/25/2023 0 Bank of Montreal The UPS Store - Postage fo RMA Repair of Esteem Radio for water 061-0000-53000 43.25 7/25/2023 0 Bank of Montreal Amazon - File Folders 019-1940-64000 19.73 7/25/2023 0 Bank of Montreal Sling - Monthly Services 001-0550-55800 53.29 7/25/2023 0 Bank of Montreal Amazon - Canned Air 001-0205-61000 34.49 7/25/2023 0 Bank of Montreal Quadient - Labels for Postage Machine 061-0000-65500 12.54 7/25/2023 0 Bank of Montreal Napa - Battery for Golf Cart 019-1920-65500 135.49 7/25/2023 0 Bank of Montreal Magnet Forensics - 07/23- 12/23 Annual License 001-0510-55800 2,900.00 7/25/2023 0 Bank of Montreal Lee Brothers Welding - Bracket for Range Picker 019-1920-55500 32.00 7/25/2023 0 Bank of Montreal Burger King - Meals - CDL Training - Tallen, McWilliams 030-0370-54500 9.23 7/25/2023 0 Bank of Montreal Liebers Boxcar Express -Box Lunches for Hostens Retirement Party 001-0510-58500 330.00 7/25/2023 0 Bank of Montreal Harbor Freight - Wire, Sandpaper, Ties -Craft Night Out Supplies 019-1940-64000 10.95 7/25/2023 0 Bank of Montreal Tractor Supply - Threaded Rod 030-0320-62500 9.99 7/25/2023 0 Bank of Montreal USPS - Stamps 030-0320-53000 50.40 7/25/2023 0 Bank of Montreal Microsoft - Office Licenses 001-0410-55800 693.00 7/25/2023 0 Bank of Montreal Microsoft - Office Licenses - Township Assesor - OLucero 001-0000-10407 396.00 7/25/2023 0 Bank of Montreal Ameren - 05/23 Service Acct# 7035, #0034 024-0000-20102 162.96 7/25/2023 0 Bank of Montreal Menards - Shampoo - Central Locker Room 001-0605-65000 20.88 Back to Agenda 7/25/2023 0 Bank of Montreal Wal-Mart - Chain, Wire, Pliers for Crraft Night Out 019-1940-64000 15.39 7/25/2023 0 Bank of Montreal Tri-States Water - Floatables for Special Events - Lakeside Ware 019-1950-64000 53.88 7/25/2023 0 Bank of Montreal Amazon - Batteries, Megaphone 019-1950-64000 12.97 7/25/2023 0 Bank of Montreal Amazon - Headset Batteries 014-0000-64500 109.75 7/25/2023 0 Bank of Montreal Constellix - DNS Service 001-0207-55800 5.90 7/25/2023 0 Bank of Montreal Hy-Vee - 22-03 Coffee, Butter, Cooking Oil, Sugar, Ketchup 021-0000-68000 232.26 7/25/2023 0 Bank of Montreal Zips AW Direct - PTO Drive Assy #503 019-1915-62500 2,775.99 7/25/2023 0 Bank of Montreal Lowes - Light Bulbs 019-1945-66000 13.98 7/25/2023 0 Bank of Montreal Menards - Return of Numbers for Bus #462 030-0320-62500 (4.74) 7/25/2023 0 Bank of Montreal Office Specialists - 06/23 Service 019-0000-20102 178.95 7/25/2023 0 Bank of Montreal Menards - Floor Scrub Brush, Acid Brush, Squeegee 019-1915-66500 42.34 7/25/2023 0 Bank of Montreal Wilson Paper - Disinfectant Wipes 019-1930-65000 69.51 7/25/2023 0 Bank of Montreal MTC Communiciations - Water Treatment Plant - Internet 061-0000-54000 89.95 7/25/2023 0 Bank of Montreal Dollar Tree - Special Swim 'Western Day" Supplies 019-1950-64000 26.25 7/25/2023 0 Bank of Montreal 06/23 CC Charges - ETSB 001-0000-10407 3,910.94 7/25/2023 0 Bank of Montreal Joann's - Supplies for Wine Bottle Widchime - Craft Night Out 019-1940-64000 12.48 7/25/2023 0 Bank of Montreal USA B1ueBook - Gaskets 061-0000-66000 409.14 7/25/2023 0 Bank of Montreal Amazon - Nature Camp Name Tag Wood Slices 019-1940-64000 9.49 7/25/2023 0 Bank of Montreal Ameren - 04/23 Service Acct# 5694 001-0000-20102 2,500.00 7/25/2023 0 Bank of Montreal First Net - AT&T - 05/23 Service 030-0000-20102 579.84 7/25/2023 0 Bank of Montreal Hy-Vee - Hot Dog Supplies 019-1920-64125 20.34 7/25/2023 0 Bank of Montreal Hy-Vee - Breakfast Sandwiches for Resale 019-1920-64125 25.12 7/25/2023 0 Bank of Montreal Menards - Sandbags 014-0000-66000 44.80 7/25/2023 0 Bank of Montreal Tractor Supply - Polly for #468 030-0320-62500 21.99 7/25/2023 0 Bank of Montreal Amazon - Supplies for Beach Staff- Sunscreen, Deodorant 019-1930-64000 20.95 7/25/2023 0 Bank of Montreal Comcast - 06/23 AV Room Cable 001-0207-54000 5.99 7/25/2023 0 Bank of Montreal Amazon - Laminating Pouches for Flyers 019-1930-64000 27.99 7/25/2023 0 Bank of Montreal Amazon - Tools for Shop 030-0370-66500 190.10 7/25/2023 0 Bank of Montreal Frontier Communications - Water Treatment Plant - Phone 061-0000-54000 355.59 7/25/2023 0 Bank of Montreal Menards - Disinfectant for Busses 030-0320-62500 64.50 7/25/2023 0 Bank of Montreal Farm King - Hose Fittings 019-1920-66000 25.76 7/25/2023 0 Bank of Montreal Amazon - Supplies for Water Park Staff- Sunscreen, Deodorant 019-1950-64000 51.88 7/25/2023 0 Bank of Montreal Wal-Mart - Misc Special Event Supplies -Lakeside Water Park 019-1950-64000 114.42 7/25/2023 0 Bank of Montreal Lands End - Staff Shirts 001-0000-10407 53.39 7/25/2023 0 Bank of Montreal USA B1ueBook - Hydrant Oil 061-0000-66000 261.21 7/25/2023 0 Bank of Montreal Birkeys - Fuel Sending Unit #576 019-1915-62500 115.29 7/25/2023 0 Bank of Montreal Wilson Sporting Goods - String for Tennis Restringer Equipment 019-1945-65500 157.50 7/25/2023 0 Bank of Montreal Wal-Mart - Disinfectant Spray 019-1920-65000 11.91 7/25/2023 0 Bank of Montreal Holiday Inn - Lodging-CIMCO 13213 Seminar - Peoria Il - KBennewitz 001-0115-54500 150.93 7/25/2023 0 Bank of Montreal Verizon Wireless - 05/23 Service 001-0000-20102 804.73 7/25/2023 0 Bank of Montreal Otter Al - Notes & Transcription Service 001-0115-58500 30.00 7/25/2023 0 Bank of Montreal Menards - Drill Bits, Screws 030-0370-66500 47.84 7/25/2023 0 Bank of Montreal Harbor Freight - Electrical Tester for Shop 030-0370-66500 25.98 Back to Agenda 7/25/2023 0 Bank of Montreal Galesburg Electric - Drill Bits 061-0000-66500 43.44 7/25/2023 0 Bank of Montreal NFBPA - Job Posting Director of Public Works 001-0120-54500 400.00 7/25/2023 0 Bank of Montreal Holt Supply - Adapters 061-0000-65500 66.60 7/25/2023 0 Bank of Montreal MC Sports - Swim Team Shirts 019-1940-64000 632.80 7/25/2023 0 Bank of Montreal Blue Ribbon Sales - Level Transmitter for Supplemental Well 061-0000-66000 794.49 7/25/2023 0 Bank of Montreal Farm King - Glyphosate 019-1965-63500 399.96 7/25/2023 0 Bank of Montreal Amazon - Wireless Keyboard and Mouse - Ericka - Council Chamber 001-0207-61700 40.76 7/25/2023 0 Bank of Montreal Sig Sauer - Armorers Training Course - Ruggles 001-0510-54500 330.00 7/25/2023 0 Bank of Montreal VistaPrint - Business Cards 001-0605-51500 141.99 7/25/2023 0 Bank of Montreal Ameren - 5/23 Service Acct #6022 030-0000-20102 1,260.17 7/25/2023 0 Bank of Montreal Farm King - Ratchet for Shop 030-0320-66500 41.99 7/25/2023 0 Bank of Montreal Quadient - Labels for Postage Machine 001-0160-65500 47.02 7/25/2023 0 Bank of Montreal Office Specialists - 06/23 Service 067-0000-20102 31.39 7/25/2023 0 Bank of Montreal Office Specialists - 06/23 Service 078-0000-20102 54.83 7/27/2023 0 Alta Construction Equipment Illinois, LLC #350 Volvo Wheel Loader for Airport 058-0000-71000 192,327.00 7/27/2023 0 Chuck Humes 07/26 - Umped Softball - 3 Games 019-1940-51400 105.00 7/27/2023 0 Dan Burgland 07/26 - Umped Softball - 2 Games 019-1940-51400 70.00 7/27/2023 98355 IPOC IPOC Training- Peoria IL - EHeiden, RSpeidel 001-0306-54500 50.00 7/27/2023 98356 Knox County Recorders Office File 42 Weed/Trash/Demo Liens 001-0160-51300 363.00 7/27/2023 0 Stratus Networks, Inc 07/23 Service - Acct# 7483 001-0000-10407 475.29 7/28/2023 0 Dearborn National Life Insurance Co. 08/23 Vision Insurance Premium 023-0000-47500 5.40 7/28/2023 0 Dearborn National Life Insurance Co. 08/23 Vision Insurance Premium 001-0605-47500 216.00 7/28/2023 0 Dearborn National Life Insurance Co. 08/23 Vision Insurance Premium 001-0450-47500 63.00 7/28/2023 0 Dearborn National Life Insurance Co. 08/23 Vision Insurance Premium 001-0305-47500 20.46 7/28/2023 0 Dearborn National Life Insurance Co. 08/23 Vision Insurance Premium 001-0110-47500 36.00 7/28/2023 0 Dearborn National Life Insurance Co. 08/23 Vision Insurance Premium 019-1905-47500 132.60 7/28/2023 0 Dearborn National Life Insurance Co. 08/23 Vision Insurance Premium 001-0306-47500 202.26 7/28/2023 0 Dearborn National Life Insurance Co. 08/23 Vision Insurance Premium 018-0000-47500 45.00 7/28/2023 0 Dearborn National Life Insurance Co. 08/23 Vision Insurance Premium 030-0370-47500 54.00 7/28/2023 0 Dearborn National Life Insurance Co. 08/23 Vision Insurance Premium 001-0510-47500 435.60 7/28/2023 0 Dearborn National Life Insurance Co. 08/23 Vision Insurance Premium 001-0445-47500 36.00 7/28/2023 0 Dearborn National Life Insurance Co. 08/23 Vision Insurance Premium 014-0000-47500 72.00 7/28/2023 0 Dearborn National Life Insurance Co. 08/23 Vision Insurance Premium 078-0000-47500 14.40 7/28/2023 0 Dearborn National Life Insurance Co. 08/23 Vision Insurance Premium 001-0550-47500 126.00 7/28/2023 0 Dearborn National Life Insurance Co. 08/23 Life Insurance Premium 078-0000-20315 2,958.60 7/28/2023 0 Dearborn National Life Insurance Co. 08/23 Vision Insurance Premium 019-1920-47500 72.00 7/28/2023 0 Dearborn National Life Insurance Co. 08/23 Vision Insurance Premium 001-0410-47500 144.00 7/28/2023 0 Dearborn National Life Insurance Co. 08/23 Vision Insurance Premium 061-0000-47500 197.25 7/28/2023 0 Dearborn National Life Insurance Co. 08/23 Vision Insurance Premium 024-0000-47500 14.73 7/28/2023 0 Dearborn National Life Insurance Co. 08/23 Vision Insurance Premium 020-0000-47500 3.60 7/28/2023 0 Dearborn National Life Insurance Co. 08/23 Vision Insurance Premium 001-0205-47500 208.80 7/28/2023 0 Dearborn National Life Insurance Co. 08/23 Vision Insurance Premium 001-0120-47500 57.60 7/28/2023 0 Dearborn National Life Insurance Co. 08/23 Vision Insurance Premium 001-0207-47500 61.20 7/28/2023 0 Dearborn National Life Insurance Co. 08/23 Vision Insurance Premium 067-0000-47500 1.80 7/28/2023 0 Dearborn National Life Insurance Co. 08/23 Vision Insurance Premium 030-0320-47500 54.00 7/28/2023 0 Dearborn National Life Insurance Co. 08/23 Vision Insurance Premium 001-0115-47500 72.00 7/28/2023 0 Dearborn National Life Insurance Co. 08/23 Vision Insurance Premium 017-0000-47500 14.40 7/28/2023 0 G & M Distributors Liqour for Golf Course 019-1920-64125 558.50 7/28/2023 0 Quadient Leasing USA, Inc Postage for machine 061-0000-10702 500.00 7/31/2023 0 Quadient Leasing USA, Inc Postage for machine 061-0000-10702 500.00 Grand Total S 1,053,403.71 Back to Agenda 01311311141 COUNCIL LETTER CITY OF GALESBURG AUGUST 7, 2023 AGENDA ITEM: Amended ordinance authorizing the use of a portion of the General Obligation Bonds, Series 2023 proceeds to be used for the Irwin Street storm sewer and street reconstruction. SUMMARY RECOMMENDATION: The amended ordinance is provided for council consideration to authorize the use of a portion of the General Obligation Bonds, Series 2023 proceeds for the Irwin Street storm sewer and street reconstruction. BACKGROUND: Members of the City Council provided direction to Administration to work with bond counsel to amend the 2023 general obligation bonds to use the bond proceeds for the following projects: • Irwin Street storm sewer and street reconstruction, $550,000 • Community Center costs $4,370,000 Because this is an ordinance referencing the sale of the 2023 bond issuance, you will note that ordinance document references the issuance of the $4.92 million bond principal amount and not the $5.3 million which includes a premium provided to the City. Monies that were originally going to be used for the Irwin Street storm sewer and street reconstruction will be placed in and set aside for future use in the Planning Fund to go towards a community center project. BUDGET IMPACT: The proceeds from the 2023 general obligation bonds will be used to pay for the projects listed above. SUPPORTING DOCUMENTS: 1. Authorizing Ordinance Prepared by: GPO Page 1 of 1 Back to Agenda ORDINANCE NO. ORDINANCE AMENDING ORDINANCE NUMBER 23-3692 OF THE CITY OF GALESBURG, ILLINOIS BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF GALESBURG, ILLINOIS, AS FOLLOWS: Section 1. Authority and Purpose. This ordinance is adopted pursuant to Section 6 of Article VII of the Illinois Constitution of 1970 for the purpose of amending Ordinance Number 23-3692 adopted by the City Council on March 6, 2023 and entitled: "Ordinance Authorizing the Issuance of General Obligation Bonds, Series 2023, of the City of Galesburg, Illinois" (the "Bond Ordinance") Section 2. Text of Amendment. Section 1 of the Bond Ordinance is amended to read as follows: "Section 1. Authority and Purpose. This ordinance is adopted pursuant to Section 6 of Article VII of the Illinois Constitution of 1970, and authorizes the issuance of the $4,920,000 principal amount of General Obligation Bonds, Series 2023 (the "2023 Bonds") of the City of Galesburg, Illinois (the "City"), for the purpose of financing the following projects (herein called the "Project"): 156581387v5 232002-00025 Back to Agenda 1. Storm sewer and reconstruction work on Irwin Street, at an estimated cost of $550,000 2. Costs of acquisition, construction or renovation of an existing facility for the purpose of a community center, at an estimated cost of $4,370,000 The foregoing purposes are a public purposes and are authorized to be made or undertaken by the City of Galesburg, Illinois." Section 3. Ratification. All actions heretofore taken by and on behalf of the City pursuant to the authority of the Bond Ordinance are hereby ratified and confirmed. Section 4. Ordinance to Constitute a Contract. The provisions of the Bond Ordinance, as amended by this ordinance, shall constitute a contract between the City and the registered owners of the 2023 Bonds. The Bond Ordinance, as amended by this ordinance, shall constitute full authority for the issuance of the 2023 Bonds and to the extent that the provisions of the Bond Ordinance, as so amended, conflict with the provisions of any other ordinance or resolution of the City, the provisions of the Bond Ordinance, as amended by this ordinance, shall control. If any section, paragraph or provision of this ordinance shall be held to be invalid or unenforceable for any reason, the invalidity or unenforceability of such section, paragraph or provision shall not affect any of the remaining provisions of this ordinance. Section 5. Publication. The City Clerk is hereby authorized and directed to publish this ordinance in pamphlet form and to file copies thereof for public inspection in her office. -2- Back to Agenda Section 6. Effective Date. This ordinance shall become effective upon its passage and approval. Adopted this 7th day of August, 2023, by roll call vote as follows: Ayes: Nays: Published in pamphlet form: August 7, 2023 (SEAL) Attest: City Clerk Approved: August 7, 2023 Mayor -3- Back to Agenda CERTIFICATE I, Kelli Bennewitz, City Clerk of the City of Galesburg, Illinois, hereby certify that the foregoing ordinance entitled: "Ordinance Amending Ordinance Number 23-3692 of the City of Galesburg, Illinois," is a true copy of an original ordinance that was duly passed and adopted by the recorded affirmative votes of a majority of the members of the City Council of the City at a meeting thereof that was duly called and held at 5:30 p.m. on August 7, 2023, in the Council Chambers at City Hall, 55 West Tompkins, and at which a quorum was present and acting throughout, and that said copy has been compared by me with the original ordinance signed by the Mayor on August 7, 2023, and thereafter published in pamphlet form on August 8, 2023 and recorded in the Ordinance Book of the City and that it is a correct transcript thereof and of the whole of said ordinance, and that said ordinance has not been altered, amended, repealed or revoked, but is in full force and effect. I further certify that the agenda for said meeting included the ordinance as a matter to be considered at the meeting and that said agenda was posted at least 48 hours in advance of the holding of the meeting in the manner required by the Open Meetings Act, 5 Illinois Compiled Statutes 120, and was continuously available for public review during the 48 hour period preceding the meeting. IN WITNESS WHEREOF, I have hereunto set my hand and affixed the seal of the City, this day of August, 2023. (SEAL) R City Clerk Back to Agenda 23-1016 COUNCIL LETTER CITY OF GALESBURG AUGUST 7, 2023 AGENDA ITEM: Ordinance authorizing the sale of a portion of the property at 905 Maple Ave, Parcel Identification Number 99-10-126-030. SUMMARY RECOMMENDATION: An ordinance for the sale of a portion of the property at 905 Maple Ave is provided for Council consideration. BACKGROUND: The Sale of City Property can occur in one of two ways. One is through a bidding process, which the city did through a public process during the months of May through July. One bid was received but was rejected at the July 171" Council meeting. The second option is through an alternative process by which any real property, that is acquired or held by the city for any purpose whatsoever, may be conveyed to any person, entity, corporation, organization or agency, upon the City Council's determination that such real property is no longer necessary, appropriate or profitable. The contract for sale of any property disposed of under this division shall be presented by ordinance to the City Council and shall require approval by a vote of two- thirds of the corporate authorities then holding office. The City has received an offer to purchase from Extreme Car Wash Holdings, LLC for $100,000 for the portion of the property located south of the existing east -west drive including the building and all green spaces east, west, and south of the building. The City would retain the east -west drive and all the property north of the sidewalk located on the north side of the building as shown on Exhibit B of the ordinance. The developer is proposing to work with a Church looking to lease space in the building until their new facility is constructed. There are no other plans for the building currently. If the City Council votes to approve the offer it would be conditional on District 205 determining whether they wanted to exercise their right of first refusal on the property. The School District would have up to 30 days to exercise their option. If they choose to exercise their option, the City Council would need to execute a purchase agreement with the School District for $100,000. The property is currently zoned Institutional. The purpose of the I District is to accommodate existing and future public buildings and recreational uses, and other uses having purposes and impacts similar to public buildings. By creation of this special district, it is the intent of the Galesburg Municipal Code to avoid the problems inherent in treating the buildings as permitted or special uses in zoning districts characterized by uses and structures bearing no similarity to public and institutional uses and buildings. Attached is an aerial showing the zoning district of the property and surrounding properties. Also attached is the Ordinance listing Permissive, Conditional and Special Uses in the Institutional Zoning District. At any point in the future, if there were to be a proposed use that was outside of what is allowed in the Institutional Zoning District, it would require a zoning amendment. This is a public process that would require a review bythe Planning and Zoning Commission at a public meeting. The P&Z Prepared by GUG Page 1 of 2 Back to Agenda Commission would make a recommendation that would then require an ordinance to go to City Council for consideration. BUDGET IMPACT: Sale of the property would eliminate the need for City maintenance of the property (i.e. weed mowing) and utility costs, and at the same time place the property back on the property tax roll. SUPPORTING DOCUMENTS: 1. Offer 2. Aerial showing zoning districts 3. Institutional Zoning District Ordinance 4. Ordinance and Exhibits 5. Real Estate Contract cc: File Copy Prepared by GUG Page 2 of 2 Back to Agenda 8/01/2023 Community Development Department 55 W Tompkins 2"d Floor City Hall Galesburg, IL 61401 Attn: Director of Community Development RE: Sale of 905 Maple Ave AKA Churchill Junior High School Buyer: Extreme Car Wash Holding LLC Manager Rob Benedict 875 E Meyers St Knoxville, IL 61448 rbenedict@relyonmsi.com 309-335-6128 Purchase Price: $100,000.00 as is, with all contents as of date 8/01/2023 Description of Development: A) Currently no set plans for the building. Would like to work with the "Ascent Church" to use the auditorium and allow them to have a temporary home as they build their new location on the north side of the city. Estimated Cost: Working with "BCZ" Financial Capacity: F&M Bank Anticipated Employment: To Be Determined Special Conditions: Re -Zoning for sub -division and any further required re -zoning for building. FLl Back to Agenda F&MPA BAN K- Division of GBI Bank 6 July 31, 2023 Mr. Steve Gughotta Director of Community Development City of Galesburg 55 W. Tompkins St. Galesburg, IL 61401 Dear Steve, www.thefmbank.com We have been in discussion with Rob Benedict regarding the possible redevelopment for Churchill Jr. High School. First of all, Rob and his related companies have been a client of F&M since 2005. He has always handled his accounts as agreed and is in good standing with the bank. We have also had several discussions with Rob about the possible use of the subject property. While a specific plan has not been identified, Rob has been in discussion with several possible tenants for the building. We have not seen or reviewed the cost estimates for any of these options but if the pro forma financial statements can support the final costs and expenses associated with the re -development, F&M Bank would be inclined to assist him with the needed financing. I'd be happy to review any specific plans and costs in order to give you more of a commitment for financing. Please feel free to contact me at 309-344-2388. Sincerely, J Michael Holloway Knox Warren County President Senior Loan Officer Main Street Office 21 E. Main St., Galesburg, IL 61402-1208 309.343.7141 Henderson Street Office 1230 N. Henderson St., Galesburg, IL 61402-1208 309,344,3700 Seminary Square Office 2616 Veterans Drive, Galesburg, IL 61402-1208 309.344.3232 Peoria Office 4900 N. Glen Park Place, Peoria, IL 61614 309.683.2881 Brimfield Office 123 E. Knoxville Ave., Brimfield, IL 61517 309.446.3344 Member FDIC WIlm Community Development Department Community Development Department -' Mon - 111111IRM0 .ufifi i 905 Maple Ave City Owned property Sao 170 i. ...... F / r- // ccoo r Cry N WfAW J 7 W J — Q _j U 0 pW <>. o_j0 cn d u- U d7 o� ZW a mUQC7 i; CM Back to Agenda N w+ E S O 905 Maple Ave Zoning Districts EZJ Agriculture (AG) E= Neighborhood Commercial (13-1) E=3 Commercial (B-2) 0 Central Business (B-3) C] Comprehensive Planned Development (CPD; C� Estate Residential (ER) Institutional (I) O Light Indiustnal (M-1) Q Heavy Industrial (M-2) C7 Office (0) i] Single Family (R-IA) �] Single Family (R-18) CZ:3 Single Family (R-IQ p Two Family (R-2) C=1 Multi -Family (R-3A) CZ3 Multi -Family (R-3B) The information inOuded in this map is intended to be advisory only and is NOT designed or intended to be used as July 14, 2023 a substitute for an accurate field survey, as performed by Registered Land Surveyor, to determine precise property location Back to Agenda § 152.0731 - INSTITUTIONAL DISTRICT. (A) Purpose. The I District accommodates existing and future public buildings and recreational uses, and other uses having purposes and impacts similar to public buildings. By creation of this special district, it is the intent of this code to avoid the problems inherent in treating the buildings as permitted or special uses in zoning districts characterized by uses and structures bearing no similarity to public and institutional uses and buildings. (B) Permissive uses. The following are permissive uses: (1) Ambulance service; (2) Assembly/banquet/meeting hall; (3) Child care center, pre -kindergarten, kindergarten, play, special and other schools; (4) Civic theater; (5) Clinic; (6) Clubs and lodges (private); (7) Community facilities; (8) Educational and philanthropic institution; (9) Farming, urban (indoor); (10) Golf course; (11) Golf driving range; (12) Hospital/trauma center; (13) Library; (14) Parking lot; (15) Parks and playground; (16) Post office; (17) Private or commercially operated lake; (18) Public building; (19) Religious institution/church; (20) Skating rink (outdoor); (21) Small business incubator facilities operated on a college campus by a not -for -profit corporation on sites containing not less than five acres; (22) Swimming pool; (23) Tennis court; and (24) Transit station. (C) Conditional uses. The following uses are permitted by right, subject to the additional conditions listed herein, and provided the conditional uses shall comply with the height, area and parking regulations for similar uses. All proposed conditional uses shall be reviewed by the Director of Back to Agenda Community Development or his or her designee to ensure compliance with the development standards listed herein. (1) Multi -family dwellings, dormitories, fraternities and sororities owned and/or associated with Carl Sandburg or Knox College; (2) Pharmacy, financial institution, gift shop or restaurant as an accessory use to a hospital or clinic. These facilities shall have no separate entrance or exterior signs; and (3) Community gardens — see § 152.118 for conditions. (D) Special uses. The following uses require a special use permit: (1) Accessory building in accordance with the provisions outlined in § 152.111(K); (2) Airport/heliport; (3) Archery range (indoor); (4) Archery range (outdoor); (5) Bait shop; (6) Boat launching ramp/marina; (7) Campground/recreational vehicle park; (8) Cemetery on sites not less than 20 acres, and enlargement of existing cemeteries; (9) Commercial recreation uses; (10) Funeral home or mortuary; (11) Skating rink (indoor); and (12) Trade or business school. (E) Height limits. No building or structure shall be erected or structurally altered to exceed 72 feet, provided that where the lot is adjacent to a lot line in an R District, the building shall be set back from the required yard one foot for each seven feet of building height. Height limits may be exceeded in accordance with the provisions outlined in § 152.030. (F) Minimum yards. Every building hereafter erected or enlarged shall provide and maintain: (1) Front yard not less than 20 feet; (2) Side yards not less than ten feet; (3) Rear yard not less than 20 feet; and (4) Minimum yards may be exceeded in accordance with the provisions outlined in § 152.031. (G) Minimum lot areas and widths. (1) Lot areas no less than 7,500 square feet. (2) Lot width no less than 50 feet. (Ord. 10-3277, § 1-5.9, passed 1-4-2010; Ord. 13-3421, passed 10-21-2013; Ord. 15-3506, passed 11-16-2015; Ord. 17-3538, passed 2-6-2017; Ord. 19-3588, passed 7-15-2019; Ord. 20-3609, passed 4-6-2020; Ord. 21-3650, passed 10-18-2021) Back to Agenda WHEREAS, the City of Galesburg ("City") is a home rule municipality in accordance with the 1970 Constitution of the State of Illinois; and WHEREAS, Article VII, Section 6 (a) of the Illinois Constitution grants a home rule authority to exercise any power and perform any function pertaining to its government and affairs; and WHEREAS, the City owns the real estate described in "Exhibit A" and as shown in the aerial labeled "Exhibit B" which are attached hereto and incorporated by reference; and WHEREAS, the corporate authorities find that a portion of the property is surplus property and has determined that it is not necessary, appropriate or in the best interests of the City that it retain said real estate, and that the real estate is not required for the use of the City, or profitable to the City; and WHEREAS, Extreme Car Wash Holdings LLC has presented a proposal to purchase approximately the south 8 acres of the property, pursuant to the terms of the Agreement which is attached hereto, incorporated by reference, and marked "Exhibit C"; and WHEREAS, the City Council finds that it is appropriate and in the best interests of the City of Galesburg to exercise its authority as a home rule unit pursuant to Article VII, Section 6 of the 1970 Illinois Constitution to accept said proposal to purchase real estate by the passage of this ordinance. NOW THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF GALESBURG, ILLINOIS, A MUNICIPAL CORPORATION, AS FOLLOWS: SECTION ONE: The statements in the preamble are true in substance and in fact and are incorporated herein as findings by the City Council. SECTION TWO: The Mayor and City Clerk are hereby authorized and directed to execute and attest, respectively, any documents necessary to sell the above referenced property to Extreme Car Wash Holdings LLC, for the price of $100,000. SECTION THREE: All ordinances or parts of ordinances, in conflict with this ordinance are, to the extent of said conflict, hereby repealed. SECTION FOUR: This ordinance shall be in full force and effect from and after its passage and approval as provided by law. Back to Agenda Approved this day of , 2023, by a roll call vote as follows: Roll Call #: Ayes: Nays: Absent: Abstain: ATTEST: Kelli R. Bennewitz, City Clerk Peter Schwartzman, Mayor Back to Agenda Exhibit A LEGAL DESCRIPTION PART OF LOT 28 IN CARR'S ADDITION, LOTS 34, 35, AND 36 IN GRISWOLD AND ROWEN'S ADDITION, LOTS 2, 4, 5, 8, 9, 12 AND 16 IN HUNT SUBDIVISION, LOTS 17, 18, 19, 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, AND 38 IN D.M. BAYLOR'S RESUBDIVISION, VACATED MARY STREET AND VACATED CLARK STREET, ALL IN THE NORTHWEST QUARTER OF SECTION 10, TOWNSHIP 11 NORTH, RANGE 1 EAST OF THE FOURTH PRINCIPAL MERIDIAN, IN THE CITY OF GALESBURG, KNOX COUNTY, ILLINOIS. MORE PARTICULARLY DESCRIBED AS FOLLOWS: BEGINNING AT THE SOUTHWEST CORNER OF LOT 28 IN CARR'S ADDITION; THENCE NORTH 01-04'30" EAST, A DISTANCE OF 1134.65 FEET ALONG THE EAST RIGHT-OF-WAY LINE OF MAPLE AVENUE TO THE NORTHWEST CORNER OF LOT 2 IN HUNT SUBDIVISION; THENCE NORTH 89-58'52" EAST, A DISTANCE OF 381.41 FEET TO THE SOUTHWEST CORNER OF LOT 36 IN GRISWOLD AND ROWEN'S ADDITION; THENCE NORTH 00°57'50" EAST, A DISTANCE OF 198.32 FEET ALONG THE EAST RIGHT-OF-WAY LINE OF CLARK STREET TO THE NORTHWEST CORNER OF LOT 34 IN GRISWORD AND ROWEN'S ADDITION; THENCE SOUTH 89°59'37" EAST, A DISTANCE OF 162.46 FEET TO THE NORTHEAST CORNER OF LOT 34 IN GRISWOLD AND ROWEN'S ADDITION; THENCE SOUTH 01'03'47" WEST, A DISTANCE OF 1333.29 FEET TO THE SOUTHEAST CORNER OF LOT 28 OF CARR'S ADDITION; THENCE NORTH 89'58'41" WEST, A DISTANCE OF 543.75 ALONG THE SOUTH LINE OF LOT 28 IN CARR'S ADDITION TO THE POINT OF BEGINNING, SAID TRACT CONTAINS 14.90 ACRES MORE OR LESS, AND BEING SUBJECT TO EASEMENTS, AGREEMENTS OR RESTRICTIONS OF RECORD. Parcel Identification Number: 99-10-126-030 Commonly known as: 905 Maple Ave, Galesburg, IL 61401 Back to Agenda Exhibit B 905 Maple Ave IN Community Deve opment Department Green s>rate to remain City ovrned 4'u + e Gomm. nity 4evelapmenr oeparbtteM ua .., 3x .w", ., e information included in this map is intended to be advisory any and is NOT designedor intended to a use as August 01, 2023 a suhstitute for an accurate field survey, as performed by a Registered Land Surveyor, to determine precise property location Exhibit C Back to Agenda AGREEMENT FOR SALE OF REAL ESTATE (THIS IS A BINDING REAL ESTATE CONTRACT) Seller: The City of Galesburg 55 West Tompkins Street Galesburg, IL 61401 1. THIS AGREEMENT is dated this Purchaser: Extreme Car Wash Holdings LLC c/o Rob Benedict, Manager 875 E Meyers Street Knoxville, IL 61448 day of August, 2023. Purchaser agrees to purchase from the Seller and the Seller agrees to sell to Purchaser the real property and southern portion of the real estate commonly known as 905 Maple Avenue, Galesburg, IL and legally described as follows: PART OF LOT 28 IN CARR'S ADDITION, LOTS 34, 35, AND 36 IN GRISWOLD AND ROWEN'S ADDITION, LOTS 2, 4, 5, 8, 9, 12 AND 16 IN HUNT SUBDIVISION, LOTS 17, 18, 19, 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, AND 38 IN D.M. BAYLOR'S RESUBDIVISION, VACATED MARY STREET AND VACATED CLARK STREET, ALL IN THE NORTHWEST QUARTER OF SECTION 10, TOWNSHIP 11 NORTH, RANGE 1 EAST OF THE FOURTH PRINCIPAL MERIDIAN, IN THE CITY OF GALESBURG, KNOX COUNTY, ILLINOIS. MORE PARTICULARLY DESCRIBED AS FOLLOWS: BEGINNING AT THE SOUTHWEST CORNER OF LOT 28 IN CARR'S ADDITION; THENCE NORTH 01-04'30" EAST, A DISTANCE OF 1134.65 FEET ALONG THE EAST RIGHT-OF-WAY LINE OF MAPLE AVENUE TO THE NORTHWEST CORNER OF LOT 2 IN HUNT SUBDIVISION; THENCE NORTH 89-58'52" EAST, A DISTANCE OF 381.41 FEET TO THE SOUTHWEST CORNER OF LOT 36 IN GRISWOLD AND ROWEN'S ADDITION; THENCE NORTH 00°57'50" EAST, A DISTANCE OF 198.32 FEET ALONG THE EAST RIGHT-OF-WAY LINE OF CLARK STREET TO THE NORTHWEST CORNER OF LOT 34 IN GRISWORD AND ROWEN'S ADDITION; THENCE SOUTH 89°59'37" EAST, A DISTANCE OF 162.46 FEET TO THE NORTHEAST CORNER OF LOT 34 IN GRISWOLD AND ROWEN'S ADDITION; THENCE SOUTH 01'03'47" WEST, A DISTANCE OF 1333.29 FEET TO THE SOUTHEAST CORNER OF LOT 28 OF CARR'S ADDITION; THENCE NORTH 89'58'41" WEST, A DISTANCE OF 543.75 ALONG THE SOUTH LINE OF LOT 28 IN CARR'S ADDITION TO THE POINT OF BEGINNING, SAID TRACT CONTAINS 14.90 ACRES MORE OR LESS, AND BEING SUBJECT TO EASEMENTS, AGREEMENTS OR RESTRICTIONS OF RECORD. (Part) Parcel Identification Number: 99-10-126-030 for the sum of fifty thousand ($100,000) dollars to be paid as follows: Back to Agenda $ 100,000.00 BALANCE to be paid at time of final settlement and delivery of deed. The balance of the purchase price, adjusted by prorations and credits allowed the parties by this Contract, shall be paid to Sellers at closing in cash by cashier's check, by check issued by a lending institution or other form of payment acceptable to Sellers. The Seller and Buyer agree that the Buyer is purchasing only the real property attached to the land, and the southern portion of the real estate. The City shall retain the open space north of the property. A formal survey and subdivision will be completed by the City prior to the closing of the property. 2. DISTRICT 205. The parties acknowledge the City of Galesburg must provide the Galesburg Community Unit School District No 205 the Right of First Refusal; such right will remain in effect for thirty (30) days from written notice of the offer from the City to C.U.S.D. 205. 3. POSSESSION AND CLOSING shall be on or before 4. SURVEY AND SUBDIVISION OF PROPERTY. The parties acknowledge that Seller shall retain the green space north of the real property. Seller shall have a survey and plat completed and shall deliver to Buyer a copy of the plat. If Buyer objects to the survey, or the property being retained by the Seller, they may terminate the agreement. S. TITLE EVIDENCE. If Buyer so chooses, they may within a reasonable time, deliver a Commitment for Title Insurance issued by a title insurance company regularly doing business in the County where the subject property is located, committing the company to issue an Owner's Policy in the usual form insuring merchantable title to the property in the Buyer's names for the amount of the purchase price. Buyer shall be responsible for payment of the owner's premium and Buyer's search charges, and any closing protection letter charges applicable to Seller. Permissible exceptions to title shall include only the lien of general taxes and special assessments; zoning laws and building ordinances; easements; apparent or of record; covenants and restrictions of record which do not restrict reasonable use of the Property; existing mortgage created by Seller to be paid by Seller at closing. If title evidence discloses exceptions other than those permitted above, Purchaser or Purchaser's attorney shall give written notice of such exceptions to Seller within a reasonable time. Seller shall have a reasonable time to have such title exceptions removed, or any such exception, which may be removed by the payment of money may be cured by deduction from the purchase price at the time of closing. If Seller is unable to cure such exception, Purchaser shall be entitled to a refund of the earnest money, if any is paid. Furnishing a Title Insurance Commitment insuring over an exception shall constitute a cure of such exception. 6. CONVEYANCE OF TITLE AND DOCUMENTS OF SALE. The parties agree to execute any transfer declarations or other documents required by the state, county or municipality in which the subject property is located, as well as any documents required by the title insurance company in order to issue title insurance. Back to Agenda Seller's attorney shall prepare, and Sellers shall execute a recordable Deed sufficient to convey the real estate to Buyers or their nominee, in fee simple absolute, subject only to exceptions permitted herein. The deed shall be delivered to Buyers at the closing of this transaction upon Buyer's compliance with the terms of this contract. 7. PRORATIONS AND ADJUSTMENTS. The following items shall be prorated at closing as of the date of delivery of possession: A. Prorations: Real estate taxes, based upon most recent tax information available, and other income and operating expenses, if any, shall be prorated as of the date of possession. Seller shall be responsible for the 2022 taxes as well as the proration of 2023 taxes. 8. ASSESSMENTS. Seller shall pay all special assessments, which are a lien on the subject property as of the date of closing. Seller acknowledges that, prior to the execution of this Agreement, Seller has no knowledge of or no notice has been received from any municipal authority concerning improvements which could result in a special assessment on the subject property. 9. CONDITION OF SUBJECT PROPERTY. The parties agree that the purchase price reflects the condition of the subject property and Purchaser acknowledges that the real estate has been inspected, and Purchaser is acquainted with the condition there and accepts the same in "AS - IS" condition. 10. EXPENSES OF TRANSFER. A. Seller shall pay: (1) Seller's attorney's fees. (2) Revenue Stamps (3) Recording of any Releases (4) Cost of Survey (5) Recording fee for Plat B. Purchaser shall pay: (1) Recording fee for Deed and Mortgage (if any); (2) Cost of Owner's Title Policy (if Buyer elects to purchase Title Insurance) 11. NOTICES. All notices required hereunder shall be in writing and shall be served upon the parties at the addresses designated by personal service, certified mail (return receipt requested), or Federal Express or other overnight mail. Back to Agenda Seller: Purchaser: The City of Galesburg Extreme Car Wash Holdings LLC 55 W Tompkins Street c/o Rob Benedict, Manager Galesburg, IL 61401 875 E Meyers Street Knoxville, IL 61448 12. CLOSING. At closing, the parties shall deliver, upon payment in full of the purchase price stated herein, the following; A. At closing, Seller shall deliver to Buyer, a recordable Deed sufficient to convey the real estate to Buyers or their nominee, in fee simple absolute, subject only to exceptions permitted herein. 13. DEFAULT AND CASUALTY. A. If Buyer defaults, Sellers may serve written notice of default upon Buyers, and if such default is not corrected within ten (10) days thereafter, Buyers are deemed in default and Sellers may take one of the following actions: re -sell the premises to another party; maintain a claim for monetary damages for breach of contract; maintain a specific performance action against Buyers; and maintain any other or different remedy allowed by law. B. If Seller defaults, Buyer may serve written notice to the Sellers, and if such default is not corrected within ten (10) days thereafter, Sellers are deemed in default and Buyers may take one of the following actions: maintain a claim for monetary damages for breach of contract; maintain a specific performance action against Sellers; and maintain any other or different remedy allowed by law. 14. LEASE CONDITION. Seller stipulates that no part of the parcel being sold is subject to any existing or future leases. If the land is subject to any lease, seller will ensure that the tenant signs a tenant release for the property being sold. 15. GENERAL CONDITIONS. This Agreement shall be binding upon the parties and their successors and assigns. Time is of the essence of this Agreement. This Agreement shall be governed by and enforced in accordance with the laws of the state in which the subject property is located. This Agreement contains the entire agreement of the parties and no representations, warranties, or agreements have been made by either party except as set forth herein. No modification, waiver, or amendment of the Agreement shall be effective unless made in writing and signed by the parties. All representations, warranties and covenants made by the parties shall survive closing. Paragraph headings are for the convenience of reference and shall not limit or affect the meaning of the Agreement. Back to Agenda This Agreement has been read and executed on the dates beside our signatures. Executed by Seller: Executed by Purchaser: Seller Date Purchaser Date Seller Date Purchaser Date Back to Agenda 23-4071 COUNCIL LETTER CITY OF GALESBURG AUGUST 7, 2023 AGENDA ITEM: Extend the independent auditing services for the City's annual financial audit for the fiscal year ending 12/31/24 through 12/31/28 SUMMARY RECOMMENDATION: The Interim City Manager, Director of Finance & Information System, and Purchasing Agent recommend that the City Council approve extending the independent auditing services with Baker Tilly for the fiscal years 2024 through 2028. BACKGROUND: Municipalities are required by law to have an independent audit performed on financial statements. Upon completion of the City's annual audit, Baker Tilly, the independent audit firm will perform such activities as: (1) provide the City with their audit report on the financial statements and supplemental information (2) provide the City Council with reporting and insights from the fiscal year being audited on topics such as internal control matters, significant unusual transactions, disagreements with management, or uncorrected misstatements and corrected misstatements (3) provide a report on federal awards with sections reporting on internal control over financial reporting and on compliance and other matters based on an audit of financial statements performed in accordance with Government Auditing Standards; reporting on compliance for the Major Federal Program; and report on the Schedule of Expenditures of Federal Awards required by the Uniform Guidance (4) provide report of compliance on the City's tax increment financing for each TIF district The existing agreement with Baker Tilly will expire with the completion of the audit for fiscal year 12/31/23. Administration is proposing that the audit services contract be extended for the fiscal years ending 12/31/24 through 12/31/28. The following provides some reasons as to why Administration is recommending the extension of the contract with the current independent audit firm. • There is a strong possibility that the Director of Finance and Information Systems may be retiring in 2024. Given the possibility of this retirement, in order to avoid the least number of disruptions to the organization, it would be advisable to retain the current audit firm since the firm is familiar with the complexities of the City's structure and financial processes which will allow a smoother transition for the City and new director. • It is of the opinion of the Director of Finance and Information Systems that Baker Tilly provides a very thorough analysis of the City's internal controls and requires the City's staff to provide sufficient supporting documentation to determine if proper internal controls are in place and, if applicable, that transactions have been posted properly and with the proper documentation. Prepared by: GO Page 1 of 2 Back to Agenda • Baker Tilly responds quickly to questions and/or needed assistance with financial transaction questions throughout the year and not just during the annual audit review. • Baker Tilly, throughout the year, also provides the City with assistance, if needed, on financial topics unrelated to the annual audit. • If needed, Baker Tilly is staffed with the expertise to assist the City staff with the implementation of new accounting standards. • Baker Tilly assists the City with the preparation of the Annual Comprehensive Financial Report (ACFR) and the Annual Financial Report submission to the Illinois State Comptroller which is very beneficial for the organization and the finance director. Administration is recommending the approval of the pricing structure offered below. Year Financial Audit* Single Audit** Totals 2024 $77,000 $12,500 $89,500 2025 80,850 13,130 93,980 2026 84,890 13,790 98,680 2027 89,130 14,480 1031610 2028 93,590 15,200 108,790 *The quoted fees include for the financial audit include the Section GATA-required in -relation to opinion over the CYEFR and the compilation of the Illinois Comptroller's Office AFR. ** The quoted fees included for the single audit are for the testing of up to two major federal programs. If additional major program testing is required, additional fees will be discussed. BUDGET IMPACT: The various funds of the City budget annually for costs incurred from the independent audit. SUPPORTING DOCUMENTS: 1. Baker Tilly Fee Quote Prepared by: GO Page 2 of 2 July 26, 2023 City of Galesburg, Illinois Fee quote for professional auditing services Back to Agenda Value for fees Value means more than simply checking boxes and meeting your requirements. Value means services that lead to meaningful insights, help improve efficiencies and direct more dollars and resources to achieving the City's mission. Delivering a professional fee estimate for the City of Galesburg We are excited about the opportunity to work with the City and have prepared the below fee estimate to meet the City's needs and objectives. Our fees allow for thorough and insightful advice from experienced professionals without unnecessary add -on charges. FINANCIAL SINGLE TOTALS AUDIT * AUDIT ** 2024 $ 77,000 $ 12,500 $ 89,500 2025 80,850 13,130 93,980 2026 84,890 13,790 98,680 2027 89,130 14,480 103,610 2028 93,590 15,200 108,790 * The quoted fees include for the financial audit include the GATA-required in -relation to opinion over the CYEFR and the compilation of the Illinois Comptroller's Office AFR. ** The quoted fees included for the single audit are for the testing of up to two major federal programs. If additional major program testing is required, we will discuss any additional fees with you. Avoiding surprises and a nickel-and-dime billing approach Routine phone calls, emails and quick consultations are included in the City's fee estimate. We do not believe in billing for every question, comment or concern, and we encourage you to discuss any unusual transactions with us to gain efficiencies for year-end. If an issue arises, your engagement team members will work with you to determine what assistance is required and arrange an appropriate fee at that time. We will always tell you if the assistance you need is out of scope, and we never perform additional work without approval. Back to Agenda VALUE FOR FEES Detailing our assumptions Our estimate is based on the below assumptions. Should any of these change during the engagement, we will contact the City immediately and prepare a change order detailing the new requirements and corresponding budget impact. We will not perform additional work without the City's approval. The engagement assumptions include: • Adequate support, preparedness and cooperation from the City's management • Organized books and records • Fees based on current assurance standards • No major scope of organizational changes Supporting you with our value -for -fees approach We will provide the highest quality service for a fair and reasonable fee. Below is an overview of our value -for -fees approach and how it benefits you. Frequent check -ins and timely responses to your inquiries Practical, flexible and collaborative approach designed for your unique needs Knowledge retention through a commitment to staff continuity I�� Use of innovative technology and software tools to support real-time communication, efficiencies and compliance COMMITMENT TO VALUE FOR FEES The City can expect exceptional service paired with a fair, competitive fee arrangement that allows us to deliver continuous value throughout our relationship. FA Back to Agenda PSI UA IMJ COUNCIL LETTER CITY OF GALESBURG AUGUST 7, 2023 AGENDA ITEM: Minority and/or Woman owned Business Startup Assistance Program for Pho Lover. SUMMARY RECOMMENDATION: The KCAP Review Committee has recommended the approval of a $10,000 Startup Assistance grant. The Interim City Manager and Director of Community Development concur with this recommendation. BACKGROUND: City Council approved new business incentive programs during their February 21, 2022 meeting. The intent of the programs was to increase minority and/or women owned businesses. Pho Lover is located at 1349 N Henderson St and recently opened as a Vietnamese restaurant providing Vietnamese food, authentic Vietnamese coffee and soft drinks. Please refer to the KCAP letter for additional information. Per the Minority/Women owned Startup Assistance Program guidelines, a self-employed person is eligible to receive $5,000 plus $2,500 per full-time employee created, up to a maximum of $10,000. It is anticipated there will be at least six full-time and two part-time positions by the end of year two. This request is eligible for $10,000. BUDGET IMPACT: If approved, the $10,000 grant would be paid from the Planning Fund (054). SUPPORTING DOCUMENTS: 1. Aerial map 2. Correspondence from Knox County Area Partnership, with grant review committee recommendation dated July 27, 2023. 3. Grant Agreement Prepared by: GUG Page 1 of 1 1 i Community Development Department Community Development Department Pho lovers Minority/Women owned Startup Grant 60 30 F-t 60 120 80 Back to Agenda N W+E 5 The information 'included in this map is intended to be advisory only and is NOT designed or intended to be used as July 27, 2023 a substitute for an accurate field survey, as performed by a Registered Land Surveyor, to determine precise property location AREA KNOX COUNTY o _ AREA PARTNERSHIP � Q FOR ECONOMIC DEVELOPMENT Q00M��neu�`� July 27th, 2023 Honorable Members of the Galesburg City Council, Back to Agenda 200 E MAIN ST, STE 200 GALESBURG, IL 61401 309-343-1194 This letter is a formal recommendation for Pho Lovers Restaurant to receive $10,000 in support from the City's startup assistance grant program. The project described below was reviewed by the KCAP Grant Review Committee on Wednesday July 26th, 2023 and it received a recommendation from the Committee for funding from the Minority/Women Startup Grant program. Pho Lovers is a new Vietnamese restaurant located at 1349 N. Henderson St. Xiao Lou Liu is the owner and operator. Pho Lovers is a full -service restaurant providing Vietnamese cuisine and coffee. The business operates seven days per week from 11:00AM to 9:3013M. The restaurant currently employs six full-time workers and two part-time workers. Pho Lovers intends to utilize grant proceeds to undertake marketing efforts, particularly as Knox College students begin to arrive for the fall semester. The business opened in late March, but is within the 6-month window we use as a benchmark to define "startup" for the purposes of this grant. The Knox County Area Partnership for Economic Development convened the Grant Review Committee to review Pho Lovers' application and members of the Committee were provided with a complete business plan, financials and other informational items to aid in their consideration. The Committee consists of area commercial bankers, a small business owner and City staff. For this project, the Committee consisted of: - Galesburg Mayor Peter Schwartzman - Pippi Ardennia, small business owner - Lance Getting, Midwest Bank - Zach Maher, First -Mid Bank and Trust - Brad Clark, Tompkins State Bank - Steve Gugliotta, City of Galesburg - Ken Springer, Knox County Area Partnership for Economic Development By design, the Committee involves commercial lenders with years of experience in credit analysis and individuals who have experience running small businesses. We feel that this expertise gives an added level of safety to the City when making granting decisions. In conclusion, the Committee voted to recommend to the Galesburg City Council that this grant application be given final approval. The Committee felt that the risk profile for this request was appropriate for the intent of the program and that the recipient met all of the application requirements. Sincerely, r Ken Springer, President The Knox County Area Partnership for Economic Development VV VV.KNOXPARTNERSHIP.COM Back to Agenda GALESBURG ASSISTANCE PROGRAM GRANT AGREEMENT THIS AGREEMENT is made and entered into this 7th day of August, 2023 (the "EFFECTIVE DATE"), by and between the City of Galesburg, an Illinois municipal corporation (hereinafter referred to as "CITY"), and Yi Feng Long Gourmet Food Group, d/b/a Pho Lover ( hereinafter the "GRANTEE"). WHEREAS, the Mayor and City Council desire to increase the number of business start-ups owned by minorities, women and persons with disabilities and/or also encourage businesses to reuse vacant spaces on the south side (south of Main St) of Galesburg; and WHEREAS, the Mayor and City Council of the CITY approved the Business Collateral Assistance Program, Business Startup Assistance Program and Southside Occupancy Assistance Program (hereinafter the "PROGRAM") at their February 21, 2022 meeting to aid businesses with certain qualifying expenses; and WHEREAS, the GRANTEE is the owner of a qualifying business located within the CITY and has applied for a grant(s) through the PROGRAM, and the CITY has approved such application(s). NOW, THEREFORE, the parties, for good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged, agree as follows: Section 1. Grant Amount. Upon the execution of this Agreement, the CITY shall cause the disbursement of proceeds in an amount not to exceed $10,000 for the Startup Assistance Program (the "GRANT"). Section 2. Grant Requirements. GRANTEE agrees that it shall utilize the GRANT solely for purposes in connection with the business located at the 1349 N Henderson St, Galesburg, IL 61401, Parcel Identification Number 99-03-351-007 and as outlined in its funding request previously submitted by the GRANTEE, which is incorporated by reference into this agreement. GRANTEE hereby accepts the funding for the sole purposes listed in its said funding request and agrees that the funds provided by the CITY shall be used for those purposes, and no other. A GRANTEE's request for any modification must be made in writing and approved by CITY before any expenditures differing from the original GRANT award are paid from funds provided by CITY. Section 3. Representations of GRANTEE. In connection with the GRANT, the GRANTEE represents and warrants that: a. It operates as a business enterprise or organization lawfully conducting business in Illinois; and b. The business, including all owners with at least 10% ownership, is/are in good standing with the CITY and the State of Illinois (i.e., no outstanding fines or fees, no tax delinquencies, food/beverage tax and/or hotel/motel tax paid to date, and possess all required licenses); and c. Provide proof of job creation to the CITY via a payroll report within one year of the EFFECTIVE DATE; and d. Financial records must be kept for inspection and/or audit for a period of two years after the EFFECTIVE DATE. Financial records include receipts documenting actual expenditures, payroll statements, vouchers, invoices and bills, covering all receipts and expenditures of GRANT funds. The GRANTEE recognizes the right of CITY or its designee to make a full audit of GRANTEE's records relating to this GRANT; and e. Guarantee the repayment of funds in the event of default. Section 4. CITY not liable. The parties agree that the CITY is not herein entering into any contract or agreement with any vendors or contractors for the purchase of any goods or services under the PROGRAM. The Page 1 of 2 Back to Agenda parties also agree that the CITY is not in any manner providing any warranties or other assurances about the quality or suitability of any goods or services provided to the GRANTEE for under the PROGRAM. The parties agree further that GRANTEE shall hold the CITY harmless for any damages to persons or property that may occur during or in any manner arising from the PROGRAM. Section 5. Default. If the CITY determines that any funds have been disbursed for ineligible activities, in violation of the terms of this Agreement, the CITY shall provide written notice of said violation to the GRANTEE. The CITY shall be entitled to terminate this Agreement within five days of said written notice. GRANTEE shall, within 30 days of a written demand made by the CITY, reimburse the CITY for all funds disbursed for said ineligible costs. The CITY may, at its option, continue further disbursements pursuant to this Agreement after any disbursement for any ineligible activities if the GRANTEE reimburses the CITY for the improper disbursements, or otherwise cures the violation to the CITY's satisfaction. If the GRANTEE fails to fulfill the obligations specified under Section 3 the City shall provide written notice of default to the GRANTEE, and the GRANTEE shall, within 30 days of a written demand made by the City, reimburse the CITY for all funds provided under this agreement. In the event the GRANTEE should default under any of the provisions of this Agreement and the City should employ attorneys or incur other expenses for the collection of the payments due under this Agreement or the enforcement of performance or observance of any obligation or agreement on the part of the GRANTEE herein contained the GRANTEE agrees that it will on demand therefore pay to the City the reasonable fees of such attorneys and such other expenses so incurred by the City. Section 6. Notices. Required notices, as provided herein, shall be mailed by first class mail, and shall be deemed served on the party in question on the date of mailing. Said notices shall be addressed to the pertinent party at addresses listed below. IN WITNESS WHEREOF, the parties hereto have caused this AGREEMENT to be executed as of the day and year first above written. CITY OF GALESBURG, an Illinois municipal corporation, M Attest: Peter Schwartzman, Mayor Kelli Bennewitz, City Clerk Address: 55 W. Tompkins St Galesburg, IL 61401 Grantee (Yi Feng Long Gourmet Food Group, d/b/a Pho Lover) XiaoLou Liu, Owner Address: 1349 N Henderson St Galesburg, IL 61401 Page 2 of 2 Back to Agenda 23-4073 COUNCIL LETTER CITY OF GALESBURG AUGUST 7, 2023 AGENDA ITEM: Minority and/or Woman owned Business Startup Assistance Program for Country Square Treasures. SUMMARY RECOMMENDATION: The KCAP Review Committee has recommended the approval of a $10,000 Startup Assistance grant. The Interim City Manager and Director of Community Development concur with this recommendation. BACKGROUND: City Council approved new business incentive programs during their February 21, 2022 meeting. The intent of the programs was to increase minority and/or women owned businesses. Country Square Treasures is located at 1640 N Henderson Street and will be a retail location that provides space for up to 65 vendors to rent individual booths to display and sell their handmade and retail offerings. Please refer to the KCAP letter for additional information. Per the Minority/Women owned Startup Assistance Program guidelines, a self-employed person is eligible to receive $5,000 plus $2,500 per full-time employee created, up to a maximum of $10,000. In addition to the owner, there is 1 full-time and 3-5 part-time positions by the end of year two. This request is eligible for $10,000. BUDGET IMPACT: If approved, the $10,000 grant would be paid from the Planning Fund (054). SUPPORTING DOCUMENTS: 1. Aerial map 2. Correspondence from Knox County Area Partnership, with grant review committee recommendation dated July 27, 2023. 3. Grant Agreement Prepared by: GUG Page 1 of 1 Community Development Department Community Development Department Country Square Treasures Minority/Women owned Startup Grant 140 70 F-t 140 280 4r0 Back to Agenda W+E 5 The information 'included in this map is intended to be advisory only and is NOT designed or intended to be used as July 27, 2023 a substitute for an accurate field survey, as performed by a Registered Land Surveyor, to determine precise property location JkREA KNOX COUNTY AREA PARTNERSHIP � FOR ECONOMIC DEVELOPMENT c�r�'�nEu�4oQ 00 July 27th, 2023 Honorable Members of the Galesburg City Council, Back to Agenda 200 E MAIN ST, STE 200 GALESBURG, IL 61401 309-343-1194 This letter is a formal recommendation for a new venture called Country Square Treasures to receive $10,000 in support from the City's startup assistance grant program. The project described below was reviewed by the KCAP Grant Review Committee on Wednesday July 26th, 2023 and it received a recommendation from the Committee for funding from the Minority/Women Startup Grant program. Country Square Treasures is a sole -proprietorship operated by Janet Holmberg. The business is a craft mall that allows multiple vendors to lease display space in a shared location. The business is located at 1640 North Henderson St. and occupies 3,500 square feet of space. Janet and her staff operate the point of sale, market the business, remit funds to vendors and handle sales tax collections for the individual vendors in exchange for a percentage of the sale. By partnering with multiple vendors, Country Square Treasures maintains a diverse and rotating product mix for shoppers. The business operates seven days a week. The business opened in June, but is within the 6-month window we use as a benchmark to define "startup" for the purposes of this grant. Janet intends to use City grant funds to undertake additional marketing as well as to prepare a yet -unused portion of her building for additional retail space. The Knox County Area Partnership for Economic Development convened the Grant Review Committee to review Janet's application and members of the Committee were provided with a complete business plan, financials and other informational items to aid in their consideration. The Committee consists of area commercial bankers, a small business owner and City staff. For this project, the Committee consisted of: - Galesburg Mayor Peter Schwartzman - Pippi Ardennia, small business owner - Lance Getting, Midwest Bank - Zach Maher, First -Mid Bank and Trust - Brad Clark, Tompkins State Bank - Steve Gugliotta, City of Galesburg - Ken Springer, Knox County Area Partnership for Economic Development By design, the Committee involves commercial lenders with years of experience in credit analysis and individuals who have experience running small businesses. We feel that this expertise gives an added level of safety to the City when making granting decisions. In conclusion, the Committee voted to recommend to the Galesburg City Council that this grant application be given final approval. The Committee felt that the risk profile for this request was appropriate for the intent of the program and that the recipient met all of the application requirements. Sincerely, Ken Springer, President The Knox County Area Partnership for Economic Development VV VV.KNOXPARTNERSHIP.COM Back to Agenda GALESBURG ASSISTANCE PROGRAM GRANT AGREEMENT THIS AGREEMENT is made and entered into this 7th day of August, 2023 (the "EFFECTIVE DATE"), by and between the City of Galesburg, an Illinois municipal corporation (hereinafter referred to as "CITY"), and Country Square Treasures ( hereinafter the "GRANTEE"). WHEREAS, the Mayor and City Council desire to increase the number of business start-ups owned by minorities, women and persons with disabilities and/or also encourage businesses to reuse vacant spaces on the south side (south of Main St) of Galesburg; and WHEREAS, the Mayor and City Council of the CITY approved the Business Collateral Assistance Program, Business Startup Assistance Program and Southside Occupancy Assistance Program (hereinafter the "PROGRAM") at their February 21, 2022 meeting to aid businesses with certain qualifying expenses; and WHEREAS, the GRANTEE is the owner of a qualifying business located within the CITY and has applied for a grant(s) through the PROGRAM, and the CITY has approved such application(s). NOW, THEREFORE, the parties, for good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged, agree as follows: Section 1. Grant Amount. Upon the execution of this Agreement, the CITY shall cause the disbursement of proceeds in an amount not to exceed $10,000 for the Startup Assistance Program (the "GRANT"). Section 2. Grant Requirements. GRANTEE agrees that it shall utilize the GRANT solely for purposes in connection with the business located at the 1640 N Henderson St, Galesburg, IL 61401, Parcel Identification Number 99-04-428-044 and as outlined in its funding request previously submitted by the GRANTEE, which is incorporated by reference into this agreement. GRANTEE hereby accepts the funding for the sole purposes listed in its said funding request and agrees that the funds provided by the CITY shall be used for those purposes, and no other. A GRANTEE's request for any modification must be made in writing and approved by CITY before any expenditures differing from the original GRANT award are paid from funds provided by CITY. Section 3. Representations of GRANTEE. In connection with the GRANT, the GRANTEE represents and warrants that: a. It operates as a business enterprise or organization lawfully conducting business in Illinois; and b. The business, including all owners with at least 10% ownership, is/are in good standing with the CITY and the State of Illinois (i.e., no outstanding fines or fees, no tax delinquencies, food/beverage tax and/or hotel/motel tax paid to date, and possess all required licenses); and c. Provide proof of job creation to the CITY via a payroll report within one year of the EFFECTIVE DATE; and d. Financial records must be kept for inspection and/or audit for a period of two years after the EFFECTIVE DATE. Financial records include receipts documenting actual expenditures, payroll statements, vouchers, invoices and bills, covering all receipts and expenditures of GRANT funds. The GRANTEE recognizes the right of CITY or its designee to make a full audit of GRANTEE's records relating to this GRANT; and e. Guarantee the repayment of funds in the event of default. Section 4. CITY not liable. The parties agree that the CITY is not herein entering into any contract or agreement with any vendors or contractors for the purchase of any goods or services under the PROGRAM. The Page 1 of 2 Back to Agenda parties also agree that the CITY is not in any manner providing any warranties or other assurances about the quality or suitability of any goods or services provided to the GRANTEE for under the PROGRAM. The parties agree further that GRANTEE shall hold the CITY harmless for any damages to persons or property that may occur during or in any manner arising from the PROGRAM. Section 5. Default. If the CITY determines that any funds have been disbursed for ineligible activities, in violation of the terms of this Agreement, the CITY shall provide written notice of said violation to the GRANTEE. The CITY shall be entitled to terminate this Agreement within five days of said written notice. GRANTEE shall, within 30 days of a written demand made by the CITY, reimburse the CITY for all funds disbursed for said ineligible costs. The CITY may, at its option, continue further disbursements pursuant to this Agreement after any disbursement for any ineligible activities if the GRANTEE reimburses the CITY for the improper disbursements, or otherwise cures the violation to the CITY's satisfaction. If the GRANTEE fails to fulfill the obligations specified under Section 3 the City shall provide written notice of default to the GRANTEE, and the GRANTEE shall, within 30 days of a written demand made by the City, reimburse the CITY for all funds provided under this agreement. In the event the GRANTEE should default under any of the provisions of this Agreement and the City should employ attorneys or incur other expenses for the collection of the payments due under this Agreement or the enforcement of performance or observance of any obligation or agreement on the part of the GRANTEE herein contained the GRANTEE agrees that it will on demand therefore pay to the City the reasonable fees of such attorneys and such other expenses so incurred by the City. Section 6. Notices. Required notices, as provided herein, shall be mailed by first class mail, and shall be deemed served on the party in question on the date of mailing. Said notices shall be addressed to the pertinent party at addresses listed below. IN WITNESS WHEREOF, the parties hereto have caused this AGREEMENT to be executed as of the day and year first above written. CITY OF GALESBURG, an Illinois municipal corporation, M Attest: Peter Schwartzman, Mayor Kelli Bennewitz, City Clerk Address: 55 W. Tompkins St Galesburg, IL 61401 Grantee (Country Square Treasures) 0 Janet Holmberg, Owner Address: 1640 N Henderson St Galesburg, IL 61401 Page 2 of 2 Back to Agenda 23-4074 COUNCIL LETTER CITY OF GALESBURG AUGUST 7, 2023 AGENDA ITEM: Agreement for professional services for preparation of bid documents for Phase 2 HVAC System, boiler system, and ceiling replacement at the Hawthorne Municipal Pool. SUMMARY RECOMMENDATION: The Interim City Manager, Interim Director of Public Works, Director of Parks and Recreation, and Purchasing Agent recommend approval of the agreement for professional services from Klingner and Associates, PC for the preparation of bid documents for an interior renovation of HVAC, boiler, and ceiling of the Hawthorne Municipal Pool facility in the amount of $105,500. BACKGROUND: At the March 28, 2022, City Council work session, the consensus of the Council was to move forward with the repairs to the Hawthorne Municipal Pool building as recommended by Klingner and Associates, who also served as Construction Manager for the exterior and structural renovations. Phase I is near completion. Klingner and Associates have been part of this project since the beginning and are recommended to continue with Phase II. For this phase of the project, the bid documents will include the renovation of the following items. • HVAC System • Replacement of the existing boiler, condensate return pumps, deaerator tank, water softening system and boiler room controls • Ceiling replacement in corridor and both locker rooms • Replacement of the Aluminum stairs to the balcony to be code compliant • Railing at the balcony bleacher area to be code compliant • Paint areas for uniformity In addition to preparing bid documents for the project, the scope of work also includes architectural services, mechanical engineering, asbestos abatement design with construction documents, bidding assistance and construction administration. The total cost of the agreement is a lump sum of $105,500. BUDGET IMPACT: There are sufficient funds for the cost of the professional services agreement and the renovation to be paid for from the Planning Fund. SUPPORTING DOCUMENTS: 1. Klingner and Associates, P.C. Professional Service Agreement Prepared by: EAV Page 1 of 1 K L I N G N E R Back to Agenda Engineers • Architects * Surveyors + PROPOSAL FOR: City of Galesburg REGARDING: Hawthorne Pool — Phase 2 Renovation Galesburg, IL DATE: May 9, 2023 PROJECT UNDERSTANDING The City of Galesburg (Client) has requested that Klingner & Associates, P.C. (Klingner) provide a proposal for Construction Documents for the Phase 2 renovation of the Hawthorne Pool building located at 2331 Veterans Drive in Galesburg, IL. The following Scope of Services is for renovating the existing building. The building currently has existing boiler system that serves the facility. The existing HVAC system serving the pool does not include air conditioning and dehumidification. The Client would like to install a new HVAC system that does include air conditioning and dehumidification for the pool and the associated locker rooms and offices. Based on ASHRAE recommendations the pool room air temperature should be kept 2- 4°F greater than the water temperature to reduce pool water evaporation. The recommended pool water temperature for a public pool is 75-85°F with a relative humidity of 50-60%. The Client would like to include an alternate design to include replacement of the existing boiler serving the facility. This will be limited to the boiler and associated condensate return pumps, deaerator system, water softening system, and controls located within the boiler room. All existing piping, controls, and equipment outside of the boiler room will remain. In conjunction with the HVAC system replacement, ceilings will be replaced. Ceiling replacement is anticipated to take place in the following locations: Corridor in pool area, Women's Locker Room, and Men's Locker Room. The aluminum stair to the balcony bleacher area at the second level will be replaced with a code compliant design. The railing at the balcony bleacher area will be replaced with a code compliant design for safety purposes. Miscellaneous areas will be called out to be painted where necessary. According to previous asbestos inspections, the ceiling panels in the east corridor contain transite asbestos as well as the exposed pipe insulation in several areas. Klingner has included Scope for asbestos abatement design for the removal of these materials. New ceiling and pipe insulation materials will be called out to replace where these materials are removed. Klingner's Scope of Services will be for architectural services, mechanical engineering, and asbestos abatement design with the following phases: Construction Documents (CD), Bidding, and Construction Administration (CA). A full description of phases is included below. The scope of services will be provided in accordance with the Klingner & Associates, P.C. attached General Terms and Conditions. We have excluded any Scope for any pool system/equipment replacement as well as IDPH coordination/submittals. Back to Agenda City of Galesburg Galesburg, IL Proposal for Hawthorne Pool — Phase 2 Renovation May 9, 2023 Page 12 SCOPE OF SERVICES ARCHITECTURE i. Construction Documents (CD) The CDs will serve as the building permit, bid and construction set. Deliverables during this phase of work include: 1. Coordination with mechanical engineer. 2. Prepare architectural building CDs including plans, elevations, details, and specifications as required for permit, bidding, and construction, including: a. Floor plan. b. Interior elevations. c. Reflected Ceiling Plan d. Miscellaneous details. 3. Prepare specification documentation, including front end and technical specifications. 4. Submit ninety percent (90%) review plans to Owner for approval. 5. Make reasonable final adjustments and submit one hundred percent (100%) plans for permit review. ii. Bidding 1. Prepare bid form. 2. Prepare the advertisement for bid. 3. Respond to bidder inquiries and issue addenda, if needed. 4. Attend bid opening and prepare bid tabulation and recommendation to the Client regarding the potential award of a contract. iii. Construction Administration (CA) 1. Draft AIA contract between Owner and Contractor (AIA A101). 2. Attend one (1) pre -construction meeting and provide minutes. 3. Review submittals (product data) and shop drawings. 4. Perform observation of construction on site via eighteen (18) periodic site visits. 5. Review all Pay Applications and Waivers of Lien. 6. Final inspection to complete punch list. Provide Certificate of Substantial Completion for start of one-year warranty period. MECHANICAL ENGINEERING i. Construction Documents (CD) 1. Visit site to obtain field measurements and evaluate necessary electrical modification. 2. Design and detail installation of the new HVAC systems: a. Perform building HVAC load calculations. b. Coordinate equipment selections with equipment sales representatives. c. Reuse existing steam and condensate piping if feasible (steam coils in the outdoor pool unit) and extend to new unit. KLINGNER Engineers • Architects • Surveyors Back to Agenda City of Galesburg Galesburg, IL Proposal for Hawthorne Pool — Phase 2 Renovation May 9, 2023 Page 13 d. Replacement of the existing boiler system including the steam boiler, condensate return pumps, deaerator tank, water softening system, and controls within the boiler room. e. Reconnect and reuse as much of the existing duct as possible. f. Design duct connection from outdoor unit to duct installed in the crawlspace beneath the pool deck. g. Design locker room HVAC systems. h. Design mini -split system for the mezzanine offices. i. Coordinate electrical service upgrade with utility company. j. Design new electric service and interface with existing electrical panel. k. Design electrical feeders to new HVAC equipment. 3. Provide Technical Specifications ii. Bidding 1. Respond to bidder inquiries and issue addenda, if needed. iii. Construction Administration (CA) 1. Review submittals (product data) and shop drawings. 2. Address Requests for Information (RFIs) 3. Up to Six (6) site visits by mechanical engineer during construction. III. ASBESTOS ABATEMENT DESIGN SERVICES i. Construction Documents (CD) 1. Coordinate with project design team (architecture & MEP) as final plan set is developed. 2. Provide an opinion of cost for asbestos abatement. 3. Prepare technical specifications and drawings for abatement/removal of asbestos containing building materials in areas to be disturbed by renovations. 4. Abatement specifications and drawings are to be included with the final design set drawings. ii. Bidding 1. Attend one (1) pre -bid conference to address technical aspects concerning abatement. 2. Prepare addenda during bidding (if necessary) iii. Construction Admin (CA) 1. Review submittals. 2. Address Requests for Information (RFIs). 3. Perform final clearance testing in abatement areas. IV. CONSULTANT SERVICES Klingner does not anticipate the need to hire any subconsultants for this project. If agreements are requested to be held with a subconsultant and an agreement can be reached, Klingner will hold the subconsultant agreement for 1.10 times the cost of all subconsultant fees for the services being requested. V. SCHEDULE We plan to submit drawings and specifications for review at ninety percent (90%), and one hundred percent (100%) complete. The proposed submittal dates will be coordinated with the Owner at the time this agreement between Klingner and Owner is fully executed. KLINGNER Engineers • Architects • Surveyors Back to Agenda City of Galesburg Galesburg, IL Proposal for Hawthorne Pool — Phase 2 Renovation May 9, 2023 Page 14 VI. COMPENSATION Compensation shall be based on a lump sum fee as per the following breakdown. Payments shall be made in accordance with the Klingner & Associates, P.C.'s General Terms and Conditions. These fees are generated in relation to the Scope of Services herein. Lump Sum Fee: Construction Documents Bidding Phase Construction Administration Design Alternate for Boiler Replacement — Lump Sum $65,000 $ 5,000 $90,000 Total w/out Alternate $15,500 Initial, if accepted VII. INFORMATION TO BE PROVIDE TO KLINGNER & ASSOCIATES, P.C. i. Owner input and timely approval of review documents to maintain schedule. Vill. REIMBURSABLE EXPENSES i. Reimbursable expenses will be charged according to the attached "Reimbursable Expense Itemization". We do not anticipate any reimbursable expenses at this time. IX. AVAILABLE SERVICES i. The following Available Services are not included in the above Scope of Services herein, but can be provided upon request and as mutually agreed upon. 1. Anything not specifically listed as included above. 2. Meetings or site visits other than those mentioned in the Scope of Services herein. 3. Construction material testing Services. 4. Special structural inspections. 5. Development of 3-D computer models for deliverables and use other than as a design tool during the design phase. 6. Design of new steam and condensate piping to the existing boiler or natural gas piping if the existing steam piping if deemed insufficient. 7. Electrical engineering regarding any electrical/lighting replacement unless listed as included above. 8. Pool equipment/system replacement. 9. Selection of phone/data system equipment. 10. Audio / Video system design. 11. Security / Surveillance camera system design. 12. Design revisions or out of sequence work initiated by the Owner after approvals. 13. Permit applications not listed in the above scope. 14. Coordination and representation with the City of Galesburg on permit issues not listed in the scope above. KLINGNER Engineers • Architects • Surveyors Back to Agenda City of Galesburg Galesburg, IL Proposal for Hawthorne Pool — Phase 2 Renovation May 9, 2023 Page 15 X. APPROVAL All work will be performed in accordance with the Klingner & Associates, P.C.'s General Terms and Conditions attached or as mutually modified. The return of a signed copy of this Agreement to Klingner will signify acceptance of this proposal and initiation of our services. 9, 2023 Cody N. Basham, AIA, CSI Date Senior Architect Klingner & Associates, P.C. City of Galesburg Date KLINGNER Engineers • Architects • Surveyors Back to Agenda GENERAL TERMS AND CONDITIONS DEFINITIONS: The term Client shall be herein interpreted as the person, corporation, or public entity to which this contract is made. The term E/A/S is any division of Klingner & Associates, P.C. providing the professional Engineering, Architectural, or Surveying services. SCOPE OF SERVICES: Services are limited to those specifically listed; they do not include others not set forth or not listed which are expressly excluded from the scope of the E/A/S's services unless separately provided in writing, including but not limited to special inspections and structural tests as defined in Sections 1701 through 1715 of the International Building Code (IBC). The E/A/S assumes no responsibility to perform or provide any services not specifically listed. STANDARD OF PRACTICE: Services performed by the E/A/S under this agreement will be conducted in a manner consistent with that level of care and skill ordinarily exercised by members of the profession currently practicing in the same locality under similar conditions. No other representation, expressed or implied, and no warranty or guarantee is included or intended in this agreement, or in any report, opinion, document or otherwise. FIDUCIARY RESPONSIBILITY: The Client confirms that neither the E/A/S nor any of the E/A/S's subconsultants or subcontractors has offered any fiduciary service to the Client and no fiduciary responsibility shall be owed to the Client by the E/A/S or and of the E/A/S's subconsultants or subcontractors as a consequence or the E/A/S's entering into this Agreement with the Client. CHANGED CONDITIONS: This Agreement is based on conditions actually known by or disclosed to the E/A/S. If other conditions not originally known or disclosed become known or disclosed, the E/A/S may require a renegotiation of appropriate portions of this Agreement (e.g., compensation or scope of service). INFORMATION PROVIDED BY OTHERS: The Client shall furnish and grant permission to use, at the Client's expense, all information, requirements, reports, data, surveys and instructions as defined in the Scope of Services of this Agreement. The E/A/S may use such information, requirements, reports, data, surveys and instructions in performing its services and is entitled to rely upon the accuracy and completeness thereof without independent verifications or investigation. UNAUTHORIZED CHANGES: In the event the Client, the Client's contractors or subcontractors, or anyone for whom the Client is legally liable makes or permits to be made any changes to any reports, plans, specifications or other construction documents prepared by the E/A/S without obtaining the E/A/S's prior written consent, the Client shall assume full responsibility for the results or consequences of such changes. Therefore the Client waives any claim against the E/A/S and releases the E/A/S from any liability arising directly or indirectly from such unapproved changes whether or not known by the E/A/S. CHANGE ORDERS: The Client agrees not to make any claim directly or indirectly against the E/A/S on the basis of professional negligence, breach of contract, or otherwise with respect to the costs of approved Covered Change Orders unless the costs of such approved Covered Change Orders exceed fifteen percent (15%) of Construction Cost, and then only for an amount in excess of such percentage. For purposes of this paragraph, the cost of Covered Change Orders will not include any costs that Client would have incurred if the Covered Change Order work had been included originally without any imprecision, incompleteness, error, omission, ambiguity, or inconsistency in the Contract Documents and without any other error or omission of the E/A/S related thereto. BETTERMENT: If, due to the E/A/S's negligence, a required item or component of the Project is omitted from the E/A/S's construction documents, the E/A/S shall not be responsible for paying the cost required to add such item or component to the extent that such item or component would have been required and included in the original construction documents. In no event will the E/A/S be responsible for any cost or expense that provides betterment or upgrades or enhances the value of the Project. COMPENSATION METHODS: The "Lump Sum" method includes compensation for the E/A/S's services and services of outside the E/A/S's, if any. Appropriate amounts will be incorporated in the Lump Sum to account for labor, overhead, profit and may or may not include Reimbursable Expenses. The "Standard Hourly Rate' method is an amount equal to the cumulative hours charged per each classification of employee, times a current Standard Hourly Rate (revised annually on July 1st) for each applicable billing classification for all services performed on a Specific Project, plus Reimbursable Expenses and outside the E/A/S charges, if any. The "Payroll Cost Times Multiplier" method is an amount equal to the cumulative hours charged per each classification of employee, times a specified multiplier of the employee's payroll cost. The "Payroll Cost" is defined as the salary and wage of an employee plus the cost of customary and statutory benefits including, but not necessarily limited to, social security contributions, unemployment, health, sick leave, vacation, workers' compensation, incentive and holiday pay applicable thereto. "Reimbursable Expenses" means the actual expenses incurred directly or indirectly in connection with the work including but not limited to the following: transportation and subsistence, telephone and media expenses, reproduction or printing, computer time, and outside the E/A/Ss. PAYMENT: The E/A/S may invoice for its services and expenses monthly, based on the proportion of the actual work completed at the time of invoicing. Payment due in 15 days. Interest charged at 1 % per month on accounts over 30 days. A 3.5% convenience fee will be charged for electronic payments. Please contact our office to pay electronically. Please return a copy of invoice with payment to assure proper credit. In addition, the Client agrees to pay attorney fees, cost and collection expenses if incurred by the E/A/S to obtain payment. If payment request is passed on to a collection agency, the Client agrees to pay the invoice amount and accrued interest, plus the fee of the collection agency. Any claim for payment will be brought in Adams County, Illinois. RISK ALLOCATION: The E/A/S's liability to the Client for injury or damage to persons or property arising out of work performed for the Client and for which liability may be found to rest upon the E/A/S, other than for professional errors, omissions or negligence will be limited to the E/A/S's general liability insurance coverage of $1,000,000.00. LIMITATION OF LIABILITY: For any damage on account of professional errors, omissions or negligence will be limited to $100,000.00 or the fee, whichever is less. In no event shall the E/A/S be liable for incidental or consequential damages. This provision is separable from the remainder of this agreement to the extent inconsistent with law. CONSTRUCTION CONTINGENCY: Client recognizes and expects that certain Change Orders may be required to be issued as the result in whole or part of imprecision, incompleteness, errors, omissions, ambiguities, or inconsistencies in the Drawings, Specifications, and other design documentation furnished by the E/A/S or in the other professional services performed or furnished by the E/A/S under this Agreement ("Covered Change Orders"). Accordingly, Client agrees to budget a minimum of five percent (5%) of the total client's construction contractor's bid amount(s) for contingencies. DEFECTS IN SERVICE: The Client shall immediately report to the E/A/S any defects or suspected defects in the E/A/S's services of which the Client becomes or should have become aware and allow the E/A/S to take measures to minimize the consequences of such a defect. Failure by the Client to notify the E/A/S shall relieve the E/A/S of the costs of remedying the defects claimed above the sum such remedy would have cost had prompt notification been given when such defects were or should have been first discovered. General Terms & Conditions Page 1 of 2 Revised 05/11/2023 Back to Agenda ILLINOIS REVISED STATUTES COMPLIANCE: The Consultant and he/she and his/her principals have not been barred from signing this as a result of a violation of Sections 33E-3 and 33E-4 of the Criminal Code of 1961 (Chapter 38 of the Illinois Revised Statutes). TIME OF COMPLETION: The E/A/S will use its best efforts to complete the work by the date indicated in the schedule, but the E/A/S shall incur no liability due to any delay for any reason and the Client's obligation to pay fees and expenses shall not be affected by any delay. In addition, if any delay increases the cost or time required by the E/A/S to perform its services in an orderly, professional and efficient manner, the E/A/S shall be entitled to a reasonable and equitable adjustment in schedule and/or compensation. OWNERSHIP OF DRAWINGS AND ELECTRONIC INFORMATION: Drawings, tracings, plats, specifications, CADD files, electronic information, and other products produced by the E/A/S may be used in connection with the Client's presently proposed project, but shall otherwise be the E/A/S's property and their use for any other project is not authorized. The Client agrees, to the fullest extent permitted by law, to hold harmless and indemnify the E/A/S from and against all claims, liabilities, losses, damages, and costs, including but not limited to attorney's fees, arising out of or in anyway connected with modification, translation, misinterpretation, misuse, or reuse by the Client or others of the machine readable information and data or other electronic data which may be provided by the E/A/S under this Agreement. Contract Documents include both the sealed drawings and the electronic files. If there is a conflict between the two, the sealed drawings will govern. ACCEPTANCE PERIOD: CADD files shall have an acceptance period of 90 days. During this time, the Client can examine the electronic files and verify their correctness. The E/A/S will remedy any errors discovered in the files during this period. Once the acceptance period ends, the Client has accepted the files and takes responsibility for their ongoing maintenance. OPINIONS OF PROBABLE COST: In providing opinions of probable cost, the Client understands that the E/A/S has no control over contractor's costs or the price of contractor's labor, equipment or materials, or over the Contractor's method of pricing, and that the opinions of probable cost provided herein are to be made on the basis of the E/A/S's qualifications and experience. The E/A/S makes no warranty, expressed or implied, as to the accuracy of such opinions as compared to bid or actual costs. HAZARDOUS ENVIRONMENTAL CONDITIONS: Unless expressly stated in writing, the E/A/S does not provide assessments of the existence or presence of any hazardous or other environmental conditions or environmental contaminants or materials ("Hazardous Environmental Conditions"). Client shall inform the E/A/S of any and all known Hazardous Environmental Conditions before services are provided involving or affecting them. If unknown Hazardous Environmental Conditions are encountered, the E/A/S will notify the Client and, as appropriate, government officials of them. The E/A/S may without liability or reduction or delay of compensation due suspend services on the affected portion of the project until Client takes appropriate action to abate, remediate, or remove the Hazardous Environmental Condition. The E/A/S shall not be considered an "arranger", "operator", "generator', "transporter," "owner," or "responsible party" of or with respect to contaminants, materials, or substances: assumes no liability for correction of any Hazardous Environmental Condition; and shall be entitled to payment or reimbursement of expenses, costs, or damages occasioned by undisclosed Hazardous Environmental Conditions. CONSTRUCTION SERVICES: Should the Client provide construction observation or review with either the Client's representatives or a third party, the E/A/S's services under this Agreement will be considered to be completed upon completion and submittal of the Final Design or the services outlined in the Scope of Work. It is understood and agreed that if the E/A/S's Services under this Agreement do not include project observation, or review of the Contractor's performance, or other construction services, and that such services will be provided by the Client, then the Client assumes all responsibility for interpretation of the Contract Documents and for construction observation or review and waives any claims against the E/A/S that may be in any way connected thereto. AUTHORITY AND RESPONSIBILITY: The E/A/S (1) does not guarantee the actual bids the Client will receive or the work of any Contractor or Subcontractor, (2) has no authority to stop work by any Contractor or Subcontractor, (3) has no supervision or control as to the work or persons doing the work, (4) does not have charge of the work, (5) is not responsible for safety in, on, or about the job site, and (6) does not have any control of the safety or adequacy of any equipment, building component, scaffolding, supports, forms or other work aids. The E/A/S neither guarantees the performance of any Contractor nor assumes responsibility for any Contractor's failure to finish and perform its work in accordance with the Contract Documents. TERMINATION: This agreement may be terminated by either party on written notice. If terminated by either party (with or without cause), the Client agrees to pay for all services and reimburse all expenses performed or incurred to and including the date written notice of termination is received by either party. DISPUTE RESOLUTION: Any claims or disputes made during design, construction or post -construction between the Client and the E/A/S shall be submitted to non -binding mediation. The Client and the E/A/S agree to include a similar mediation agreement with all Contractors, Subcontractors, Sub consultants, Suppliers and Fabricators, thereby providing for mediation as the primary method for dispute resolution between all parties. BINDING EFFECT: This is the entire agreement. It may not be amended except in writing. It shall be binding on both the Client and the E/A/S and their legal representatives, executors, administrators, successors and assigns. INDEMNIFICATION: The Client agrees, to the fullest extent permitted by law, to indemnify and hold harmless the E/A/S, his or her officers, directors, employees, agents and sub consultants from and against said damages, liabilities or costs, including reasonable attorneys' fees and defense costs, arising out of or in any way connected with the E/A/S's providing emergency services under this Agreement, excepting only those damages, liabilities or costs arising directly from the sole negligence or willful misconduct of the E/A/S. FAST TRACK/DESIGN-BUILD AND CONSTRUCTION: In consideration of the benefits to the Client of employing the "fast track" process (in which some of the E/A/S's design services overlap the construction work and/or are out of sequence with the traditional project performance or delivery method), and in recognition of the inherent risks of fast tracking to the E/A/S which Client accepts, the Client waives all claims against the E/A/S for design changes and modification of portions of the services already constructed due to the Client's decision to employ the fast track process. The Client further agrees to compensate the E/A/S for all Additional Services required to modify, correct, or adjust the Construction Documents and coordinate them in order to meet the Client's Project requirements because of the Client's knowing decision to construct the Project in a fast track manner. RIGHT OF ENTRY: Client shall provide for E/A/S's right to enter property owned by Client and/or others in order for E/A/S to fulfill the scope of service for this Project. Client understands that use of exploration equipment may unavoidably cause damage, the correction of which is not the responsibility of E/A/S. BURIED UTILITIES: Client shall be responsible for designating the location of all utility lines and subterranean structures within the property lines of the Project. Client agrees to waive any claim against the E/A/S and to defend, indemnify and hold harmless for any claim or liability for injury or loss arising from the E/A/S or other persons encountering utilities or other manmade objects that were not called to the E/A/S's attention or which were not properly located on the plans furnished to the E/A/S. Client further agrees to compensate the E/A/S for any time or expenses incurred by the E/A/S in defense of any such claim, in accordance with the E/A/S's standard hourly per diem fee schedule and expense reimbursement policy. General Terms & Conditions Page 2 of 2 Revised 05/11/2023 REIMBURSABLE EXPENSE ITEMIZATION EFFECTIVE JULY 1, 2023 THROUGH JUNE 30, 2024 Back to Agenda PRINTING REPORTS, MANUALS, SPECIFICATIONS COPIES 8'Y2" x 11", including Collating & Binding................................................................. 8'Y." x 14", including Collating & Binding................................................................. 11" x 17", including Collating & Binding................................................................... PLAN SHEETS (Based On Square Footage Of Media Used) Bond....................................................................................................................... Vellum.................................................................................................................... Mylar...................................................................................................................... COMPUTER PLOTTING Labor cost plus media ($50.00 minimum charge for non -project related plotting) GENERAL ITEMS SURVEY ITEMS ENVIRONMENTAL ITEMS B&W $ 0.18 Each $ 0.22 Each $ 0.29 Each B&W $ 0.60/sq ft $ 0.70/sq ft $ 0.85/sq ft Color $ 0.52 Each $ 0.79 Each $ 1.20 Each Color 2.10/sq ft 2.50/sq ft 3.15/sq ft 0.655 per mile At Cost + 15% 18.00 per Hour At Cost At Cost + 15% 315.00/Day 84.00/Day 126.00/Day 7.50 Ea + Labor $231.00/Hour $32.00/Hour $58.00/Hour $300.00/Day $275.00/Day $ 1.70 Each $ 1.70 Each $ 2.10 Each $71.50 Each $ 0.25 Each $15.75 Each $ 4.20 Each $12.60 Each At Cost At Cost PeristalticPump.......................................................................................................................................................... $95.00/Day Bailer.......................................................................................................................................................................... $11.50 Each PIDMeter................................................................................................................................................................... $100.00/Day pHMeter..................................................................................................................................................................... $12.60/Day Geoprobe.................................................................................................................................................................. $105.00/Hour Bentonite.................................................................................................................................................................... $21.00/Bag Sand........................................................................................................................................................................... $13.50/Bag TESTING SERVICES Concrete Slump and Air Tests (ASTM C143 and ASTM C231)............................................................................. At Labor ConcreteCylinder Molds............................................................................................................................................. $4.20 Each Concrete Cylinder Tests (ASTM C39, ASTM C617, and ASTM C31)........................................................... $26.00/Test + Labor Concrete Cylinder Tests (ASTM C39, ASTM C617, and ASTM C31)............. Cured but not tested............. $18.00 Each + Labor Moisture Density (Standard ASTM D698)................................................................................................................... $268.00 Each Atterberg Limits: (Plastic Limit, Liquid Limit & Plasticity Index - ASTM D4318)........................................................... $105.00 Each Nuclear Density Tests in -Place (ASTM D292Z ASTM D2950, and ASTM D3017)..................................... $22.00 Each + Labor ADDITIONAL SERVICES SpecialtyConsultants................................................................................................................................................. Cost + 15% LaboratoryAnalysis.................................................................................................................................................... Cost + 15% AerialPhotography..................................................................................................................................................... Cost + 15% CustomReproductions............................................................................................................................................... Cost + 15% Reimb Exp effective 07-01-23 Per diem Back to Agenda MCIE"I;IU1.7 CITY OF GALESBURG COUNCIL LETTER AUGUST 7, 2023 AGENDA ITEM: Facility use agreement between District #205 and the City of Galesburg. SUMMARY RECOMMENDATION: The Interim City Manager and Director of Parks and Recreation recommend approval of the facility use agreement between District #205 and the City of Galesburg. BACKGROUND: District #205 and the City of Galesburg have had a facility use agreement in effect for many years. The agreement for the 2021-2022 school year included additional language specifically related to capital construction projects at the Galesburg High School (GHS) tennis courts, with a 50% split. The GHS tennis courts are currently being resurfaced, and a new lighting system installed. The total cost to the City of Galesburg for the GHS tennis court resurfacing and lighting system initiated under the 2021— 2022 contract is estimated to be $114,535. The agreement before City Council for approval today, will be in effect from August 7, 2023 — June 30, 2028, and allows the City of Galesburg to utilize various District #205 facilities for programs and the public to use the GHS tennis courts, while allowing District #205 to utilize City facilities for school functions. The outdoor tennis courts located near the high school are jointly used and maintained. Under the currently proposed contract, any future maintenance of the tennis court complex lighting system will be agreed upon by both parties prior to work and split by both parties with joint approval. In addition, both parties agree to consider, with joint approval, capital or major renovation projects at the outdoor tennis complex at Galesburg High School. A written request describing in detail the rationale, detailed plans, specifications, scope of work, cost, warranty manuals and any expectations from the City shall be provided for consideration by both parties, with joint approval, for future capital or major renovation projects. This is a five-year agreement, with the provision of reviewing any fee increases on an annual basis. BUDGET IMPACT: Per the prior 2021 — 2022 contract, the cost to the City of Galesburg for the current tennis court complex resurfacing and lighting project is $114,535.00. The cost of resurfacing is $39,785 and has been budgeted in the utility tax fund for 2023. The cost of new lighting on three of the courts is estimated at $74,750 and will be budgeted in the utility tax fund for 2024. There are no major budget impacts for the currently presented contract, with any major capital or renovation costs being approved independently of the contract. SUPPORTING DOCUMENTS: 1. 2023 — 2028 Facility Use Agreement Prepared by: EAV Page 1 of 1 Back to Agenda 2023-2028 Facility Use Agreement Between the City of Galesburg and Community Unit School District #205 Knox and Warren Counties, Illinois I. Parties Involved The two parties involved shall be the City of Galesburg and the Community Unit School District #205, Knox and Warren Counties, Illinois, hereafter referred to as "The City" and "District #205." II. Term This agreement term is August 7, 2023 - June 30, 2028. The parties will agree to meet annually to review the terms of this agreement, should either party request a change. Fee structures may be subject to change annually. III. Use of District #205 Facilities by The Citv District #205 agrees to allow the City to use the following facilities under the following terms and conditions. A. Outdoor Tennis Complex at Galesburg High School 1. District #205 agrees to allow the public to use the tennis complex for tennis activity from 5:00 a.m. to 11:00 p.m., unless District #205 is using the courts for scholastic credit classes; for inter -school tennis meets; for practice by members of the GHS Tennis Teams; for organized recreational programs; for scheduled events and/or when maintenance is being performed by District #205. 2. District #205 agrees to allow The City to use the tennis courts, bathrooms and building for program storage during the spring/summer when school is not in session, for youth tennis programs, Monday through Friday between the hours of 8:00 a.m.-4:00 p.m. 3. The City agrees to provide, at its expense, electricity, sewage and water to the courts. Maintenance of the lighting system is part of the District #205 25-year warranty with MUSCO, without requiring the need for manpower from the City of Galesburg to maintain the lighting system during this time. Maintenance will be agreed upon prior to work, and split by both parties with joint approval. 4. District #205 agrees to supervise and maintain the playing surfaces, fencing, nets, and walkways. In addition, District #205 will provide the electrical lighting materials for the courts. Back to Agenda S. Both parties agree to consider, with joint approval, capital or major renovation projects at the Outdoor Tennis Complex at Galesburg High School. District #205 has undertaken a new lighting project with the tennis court lights, covered by the MUSCO warranty. It is agreed the city will reimburse its share 50% for the resurfacing of the tennis courts and 50% of the new lighting system on three of the courts. A written request describing in detail the rationale, detailed plans, specifications, scope of work, cost, warranty manuals and any expectations from the City shall be provided for consideration by both parties, with joint approval, for future capital or major renovation projects. B. Indoor Facilities Used by The City 1. The City may use Lombard Junior High School for Saturday basketball games and for tournaments in February. District #205 will waive all facility rental charges for these events but will charge for a Custodian / Supervisor provided by District #205 at $30.00 per hour to comply with District #205's collective bargaining agreement. No City supervisor will be needed at weekend events. The City must submit a facilities use request for each requested date. District #205 reserves the right to move scheduled events to an alternative location in the case the District #205 needs the facility for a District #205 sponsored activity. 2. The City may use District #205 gyms for athletic programs on Mondays, Tuesdays and Thursdays from 5:00 p.m. - 8:00 p.m. The City is responsible for having dedicate staff or coaches on the premise at all times during the practices to let the coaches, players, and parents in and out of the building during practice times. The City and District #205 will develop a list of expectations for the staff/coaches prior to the use of the facilities. The City will provide the name, address, and background check information of the staff/coaches to District #205 before keycard access is granted to such individuals. District #205 needs a minimum of 48 hours to process keycard access requests. District #205 will waive all facility rental and custodial fees for the use of this facility during the time period outlined above. Lombard Middle School will be closed during the Spring Break holiday and will be unavailable for use. 3. The City may use Mustain Pool as an alternative site for aquatic programs based on availability coordinated by the Recreation Supervisor and District #205 Swim Coach. The City is responsible for having dedicated staff and a lifeguard on the premises at all times and will for aquatic programs. District #205 will waive all facility rental and custodial fees for the use of the facility. Back to Agenda C. Use of Softball / Baseball Fields The City will have access to the softball/baseball fields at Galesburg High School. The City will provide a schedule of practices, games, activities and tournaments scheduled on the fields to the Galesburg High School Athletic Director. The City is responsible for having dedicated staff on the premise at all times during the practices. District #205 will waive all facility rental and custodial fees for the use of this facility during the time period outlined above, with the exception of weekend tournaments when custodial service are deemed necessary by both parties. In addition, The City will be granted the capabilities to use the lights at the softball fields but will be responsible for the cost of the use of the lights. The City will make arrangements to have the meters read prior to their intended use and at the conclusion of their summer season. D. Use of Fieldhouse The City may use Galesburg High School Field house for Saturday basketball/volleyball games and/or tournaments. District #205 will waive all facility rental charges for these events but will charge for a Custodian/Supervisor provided by District #205 at $30.00 per hour to comply with District #205's collective bargaining agreements. No City staff will be needed at weekend events. The City must submit a facility use request for each requested date. District #205 reserves the right to move scheduled events to an alternate location in the case District #205 needs the facility for a District #205 sponsored activity. IV. Use of City Facilities by District #205 The City agrees to allow District #205 to use the following facilities under the following terms and conditions. A. Lake Storey Park (North Side/Lake Storey Lower Beach Pavilion Restrooms) The Galesburg High School and Junior High Cross -Country teams may use the North Lake Storey Park area on specific dates in the fall for cross-country meets as determined by team schedules at no cost. Such use shall include the use of the women's and men's restrooms and locker rooms. B. Bunker Links Golf Course District #205 may use Bunker Links Municipal Golf Course for Boy's Golf during the fall season. A $1.00 fee per golfer will be charged to allow for access to the course on Mondays through Fridays during GHS golf season. A golf coach must always be present with the golfers. Back to Agenda The fee for other schools using the course for invitational tournaments sponsored by District #205 will be $15 per golfer for 18 holes. The fee for a 9-hole tournament beginning before 12 p.m. is $11. The fee for a 9-hole tournament beginning after 12 p.m. shall be waived for all golfers. Weekend matches need to be arranged through the Golf Professional, based on availability. The visiting teams need to pay green and range fees for weekend matches that are arranged previously through GHS and Bunker Links Golf Course. GHS should assist in planning for payment to Bunker Links Golf Course from the visiting schools. Galesburg High School can collect the fees and send the City a check, or make arrangements for each school to bring a check that day. C. Galesburg Fire Department Training Site The Galesburg Area Vocational Center (GAVC), housed at Galesburg High School, may use the buildings and grounds at the Fire Department Training Site at no cost to support the Fire Science Vocational Curriculum, subject to funding and availability of appropriate Fire Department training personnel. This includes the use of the classroom, burn buildings, training tower and associated fire equipment/apparatus when under the direction and supervision of Galesburg Fire Department personnel. The facilities are available to GAVC during normal District #205 school hours or for other events scheduled and sanctioned by the Galesburg Fire Department, GAVC and City of Galesburg. D. Galesburg Police Department Shooting Range The Galesburg Area Vocational Center (GAVC), housed at Galesburg High School, may use the outdoor shooting range at no cost, subject to funding and availability of appropriate Galesburg Police Department personnel one time per year for weapons demonstration for the Law Enforcement Vocational Class. E. Lake Storey Pavilion District #205 may use the Lake Storey Pavilion for Galesburg High School Prom in the spring of each year and have the facility fee waived for the day before prom and day of Prom. Additionally, District #205 will have use of the Pavilion for the Young Author's Breakfast. The City will waive all rental fees but will charge a host and break down crew rate of $30.00 per hour, and a charge of $5 per table linen for usage and cleaning. Table linens provided by the City are required to be utilized with the tables. District #205 must submit a Lake Storey Pavilion application for each requested date, for approval of the date, to the Recreation Supervisor and Back to Agenda shall be based on availability. F. Use of Lake Storey Softball Fields District #205 may use the ball fields at Lake Storey for Galesburg High School softball games, if the City is not scheduled to use the fields. The High School Athletic Director will communicate with the Recreation Supervisor in the event that the high school fields are rained out and the games are able to be moved to the Lake Storey fields. G. Use of Lakeside Tennis Courts District #205 may use Lakeside Tennis Courts inside Lakeside Recreation Facility for GHS Tennis matches and practices if the City is not scheduled to use this facility. The City will not charge a fee for the two invitational District #205 hosts (one in the fall and one in the spring) between the hours of 1-6:00 p.m. A charge of $30 per hour will be charged outside of those times on a weekend. If District #205 wishes to reserve Lakeside Tennis Courts for an alternate rain site, The City will charge #205 for City staff at a rate of $30 per hour. Any practice scheduled by District #205 may be cancelled by The City so The City can rent the courts to paying customers. H. Use of Pickard Road District #205 will have access to dumping yard waste from the outdoor facilities in the area known as Pickard Road. I. Use of Park Shelters District #205 will be given ten (10) free rentals for park shelters each a year. A city special event application must be submitted on-line for approval by the Director of Parks and Recreation, and a reservation must be secured with the Recreation Supervisor. J. Use of Lakeside Water Park District #205 may use Lakeside Water Park in the summer for swim team practices. Dates and times shall be coordinated between the Recreation Supervisor and the GHS Swim Coach. District #205 agrees to be responsible for the supervision and will provide a certified lifeguard for swimmers, who is a current City employee. The City will waive all facility rental and custodial fees for use of this facility. Back to Agenda V. Additional Terms A. This agreement constitutes the entire agreement of the parties and supersedes all prior agreements and understandings of the parties relating to the subject matter of this agreement. This agreement does not preclude future use of facilities or future agreements by the parties. B. The parties further understand and agree as follows: That both parties shall formally reserve the desired space, location, and / or facility at least 3 weeks prior to the event occurring and that such reservations are dependent on availability and space desired. For use of other District #205 facilities, a Facilities Use Agreement (See Appendix A), must be completed and submitted to Natalie Thompson at District #205's Central Office. 2. The communication for reserving the desired space, location, and / or facility shall occur between the Director of Parks and Recreation or his/her designee and District #205 Assistant Superintendent or his/her designee. 3. That both parties shall enforce the prohibition of tobacco and alcohol at all facilities. 4. That both parties shall notify the proper authority or any hazard, unauthorized person, and/or property damage at every facility and event. 5. That both parties shall enforce rules and regulations set forth by The City and District #205 pertaining to the facilities listed above. 6. That both parties shall be responsible for maintain the physical condition of the other party's premises during the term of this agreement (i.e. cleanliness, trash pick-up, stacking chairs, etc...) 7. That both parties shall inform the other of any emergencies and/or hazards which may have occurred in a reasonable time frame utilizing procedures outlined in this agreement. (See Section VI). 8. The City shall provide to District #205 proof of general liability insurance in the form of a Certificate of Insurance Coverage naming District #205 as additional insured by endorsement in an amount not less than $1 million per occurrence / $2 million aggregate. The City shall defend, indemnify, and hold harmless District #205, its agents, employees and elected or appointed officials from any loss, claim, judgement, or demand resulting from the use of The City's facilities pursuant to this agreement, except when the loss is the result of the sole negligence of District #205, or its Back to Agenda employees or agents. 9. District #205 shall provide to The City proof of general liability insurance in the form of a Certificate of Insurance Coverage naming The City as additional insured by endorsement in an amount not less than $1 million per occurrence / $2 million aggregate. The City shall defend, indemnify, and hold harmless The City, its agents, employees and elected or appointed officials from any loss, claim, judgement, or demand resulting from the use of District #205 facilities pursuant to this agreement, except when the loss is the result of the sole negligence of District #205, or its employees or agents. 10. That any District #205 administrator or District #205 Athletic Director has the authority to suspend practice time or continuation of a program as a result of non-compliance to rules. Likewise, the City of Galesburg City Manager, Director of Parks and Recreation or Parks, Recreation Supervisor has the authority of suspend programs or continuation of programs as a result of non-compliance to the rules. VI. Emergency Procedures A. Procedures for District #205 when utilizing the City's Facilities: 1) In the event of an emergency (fire, earthquake, tornado, chemical spill, lightning strike, etc...) the individuals representing District #205 shall follow safety policies and procedures set forth by The City. The frontline staff responsible for the group shall act in such a way that elicits sound, reasonable and mature judgement. The communication chain shall occur as follows: a. Frontline staff should inform the Director of Parks and Recreation or Recreation Supervisor/Coordinator if the Director is not available as soon as possible. b. Frontline staff should inform the School Principal and /or the Athletic Director as soon as possible. c. The School Principal / Director of Parks and Recreation and / or the Athletic Director/Recreation Supervisor should notify the student/participants legal guardian and the School Superintendent/City Manager as soon as possible. B. Procedures for the City when utilizing District #205's facilities. 2) In the event of an emergency (fire, earthquake, tornado, chemical spill, lightning strike, etc...) the individuals representing The City shall follow safety policies and procedures set forth by District #205. The frontline staff responsible for the group shall act in such a way that elicits sound, reasonable and mature judgement. The communication chain shall occur as follows: a. Frontline staff should inform the Director of Parks and Back to Agenda Recreation or Recreation Supervisor/Coordinator if the Director is not available as soon as possible. b. Frontline staff should inform the School Principal and /or the Athletic Director as soon as possible. c. The School Principal / Director of Parks and Recreation and / or the Athletic Director/Recreation Supervisor should notify the student/participants legal guardian and the School Superintendent/City Manager as soon as possible. IN WITNESS WHEREOF, the parties hereto have executed this Agreement indicated below. Community United School District #205 Representatives: Executed by Attested by President, Board of Education Superintendent, District #205 City of Galesburg Representatives: Date Date Executed by Date Mayor, City of Galesburg Attested by Date Interim City Manager, City of Galesburg Back to Agenda 23-4076 COUNCIL LETTER CITY OF GALESBURG AUGUST 7, 2023 AGENDA ITEM: Consider moving forward with the demolition process on properties located at 451 N Cherry St (residence & detached garage), 476 Peck St (residence & accessory structure), 61 N Elm St (residence), 950 S Henderson St (garage), 917 W Third St (mobile home & accessory structure), 348 E Third St (residence), and 100 S Whitesboro St (residence). SUMMARY RECOMMENDATION: The Interim City Manager, Director of Community Development, and Code Compliance Supervisor recommend the City Council authorize demolition proceedings for these properties. BACKGROUND: After an inspection of the properties, the Building Inspector sent the required notification to the owners of the properties requesting compliance. The following are the responses to the violations: 451 N Cherry St (residence & detached garage). A letter was sent to the listed owner and upon a follow up inspection it was noted there was no attempt made at fixing the property. The roof has deteriorated and is allowing weather and rodent infiltration; there is missing facia and gutters failing due to wood decay; Stone masonry tuckpointing is failing leading to water infiltration and masonry failure; Dilapidation and rot is evident in several areas of the wood siding; The garage roof is dilapidated with large openings allowing for weather and rodent infiltration; this property has not had active water since October of 2007. There have been multiple nuisance violations resulting in $1,052.33 in outstanding property maintenance fees. 476 Peck St (residence & accessory structure). A letter was sent to the listed owner. The owner presented a timetable for work to be completed by July 3, 2023. A follow up inspection was performed and noted that no attempt has been made at fixing the property. Metal roof sheeting is loose and missing in some sections; The shingled roof is showing signs of dilapidation; Siding is falling off the building exposing rotted and dilapidated siding underneath. The brick foundation is failing due to a lack of tuckpointing; Electrical meter face is missing and open to weather; the accessory structure is leaning and shows signs of dilapidation. This property has not had active water since November of 2016. 61 N Elm St (residence). A letter was sent to the listed owner and upon a follow up inspection it was noted that no attempt had been made at fixing the property. The foundation is failing on the north side and the residence is sagging as a result; brick work around the structure needs significant tuck pointing and replacement in sections; siding is loose and missing in sections allowing for weather to infiltrate the structure; roof drainage is not directed away from the structure due to missing gutters and downspouts. The property has not had active water since March of 2020. There have also been multiple nuisance violations that have resulted in $5,081.00 in unpaid property maintenance fees. Prepared by: EH Page 1 of 2 Back to Agenda 950 S Henderson St (Garage). The dilapidated garage is the lone structure on the property; the roof shows signs of severe rot and the substrate is exposed and open to weather; the soffit and facia are rotted on the west side and missing on the north portion of the east side; The garage is sided with roofing shingles that are missing in sections; there are holes in the sidewalls allowing for weather and rodent infiltration. The property has been cited twice for outside storage resulting in $1,396.20 in unpaid property maintenance fees. 917 W Third St (Mobile Home & Accessory Structure). A letter was sent to the listed owner and upon a follow up inspection it was noted that no attempt had been made at fixing the property. Tree limbs have fallen on top of the home causing damage to the roof; there are several openings in the structure allowing for rodent infestation. This property has not had active water since November of 2021. There have been multiple nuisance violations resulting in $2,759.66 in outstanding property maintenance fees. 348 E Third (residence). A letter was sent to the listed owner and upon a follow up inspection it was noted that no attempt had been made at fixing the property. The property was placarded in July of 2023 for being inhabited with no water. There is a missing attic vent that is allowing weather and rodents to infiltrate the structure; The brick foundation is collapsing in several places causing the structure to be unstable; roof drainage is not being directed away from the structure due to missing gutters and downspouts; There have been several nuisance violations resulting in $5,607.52 in unpaid property maintenance fees. 100 S Whitesboro (residence). A letter was sent to the legal owner and their legal representation and upon a follow up inspection it was noted that no attempt had been made at fixing the property. This residence has been placarded as being uninhabitable; A large section of the foundation on the west side of the house is missing causing the structure to be severely unstable; there are several areas of the foundation with missing tuckpointing; there were multiple missing windows that were boarded up by the city; roof drainage is not being properly diverted from the structure due to missing gutters and downspouts; the basement entrance on the west side is collapsing. The request before Council tonight is to approve moving forward with the demolition process. If approved, the following steps still need to be taken: • A title search is being conducted and if it is found that there are any other parties with ownership interest, staff will send additional notices. • If there are no responses, the City Legal Department pursues all necessary steps to obtain an order for demolition. • Once an order is received, staff can order an asbestos inspection of the property. • Staff requests utilities be terminated at the property. • Staff then drafts demolition specifications and the demolition is put out for bid. • Bids are taken to City Council for approval. Prepared by: EH Page 1 of 2 Back to Agenda • The selected demolition contractor schedules the demolition into their calendar and completes the demolition. BUDGET IMPACT: The demolition costs would be paid out of Fund 23 — Property Redevelopment. Estimated demolition expenses would be: • 451 N Cherry St (residence & detached garage) - $25,000 - $30,000 • 476 Peck St (residence & accessory structure) — $18,000 — $20,000 • 61 N Elm St (residence) — $15,000 - $18,000 • 950 S Henderson (garage) — $4,000 - $7,000 • 917 W Third St (mobile home $ accessory structure)— $10,000 - $13,000 • 348 E Third St (residence) - $15,000 - $18,000 • 100 S Whitesboro St (residence) - $20,000 - $23,000 SUPPORTING DOCUMENTS: 1. Fifteen day notices and photos Prepared by: EH Page 1 of 2 CITY OF Back to Agenda GALESBURG ILLINOIS June 15, 2023 ReferenceProperty:451 N. Cherry St PIN#:9910429004 Legal Description: GALE S 1 ST ADDN S D LOTS 1 2 && 5 SD 1904 LOTS 1 2 & 12 BLK 4 LOT 18 This is to advise you that the building and accessory buildings owned by you, or in which you claim interest, located at 451 N. Cherry St. in the City of Galesburg, Knox County, Illinois, is in dangerous and unsafe conditions by reason of the State of Illinois Municipal Code for unsafe properties (65 ILCS 5/Art. 11 Div. 31). You are further notified that you have fifteen days from the date of this letter to contact this department or repair and/or replace the areas listed below: 1. Deteriorated roof open to weather possible rodent infiltration, fascia and gutter falling off due to wood decay 2. Wood Columns on front of residence have rotten holes through at top and bottom 3. Stone masonry tuckpointing failure several areas around peremeter of house, leads to water infiltration and masonry failure. 4. Wood sided exterior many areas of delapidation and rot visable 5. Gutter missing downspouts 6. Soffit material torn/knocked down signs of rodent damage 7. Accessory building Roof dilapidated, holes through roof and fascia rotted 8. Window showing signs of rot, on garage 9. Garage door not setting on bottom seal allowing for rodent entry. The list is based upon a visual inspection was performed on June 14, 2023. This property will be re- inspected on June 30, 2023. This notice is given pursuant to the applicable statutes of the State of Illinois. If you do not properly repair or replace the listed items or contact this office within the fifteen day time period, the City will proceed with demolition action against the property. If you have any other questions or need additional information, please contact me at 309-345-3617. Sincerely, Inspections Division City of Galesburg, I1. City Hall 55 W. Tompkins Street Galesburg, IL 61401 309-345-3719 www.ci.galesburg.il.us ®® 9 _ TW 6/14/23 ji CJIL Back to Agenda CITY OF Back to Agenda GALESBURG ILLINOIS October 14, 2022 ReferenceProperty:476 Peck St. PIN#:9911303008 Legal Description: PECK & WOOD S ADDN S D 1904 ORIG LOTS 12 3 4 5 12 13 14 & 15 BLK 2 E 1 /2 LOT 18 This is to advise you that the building and accessory buildings owned by you, or in which you claim interest, located at 476 Peck St.. in the City of Galesburg, Knox County, Illinois, is in dangerous and unsafe conditions by reason of the State of Illinois Municipal Code for unsafe properties (65 ILCS 5/Art. 1 I Div. 31). You are further notified that you have fifteen days from the date of this letter to contact this department or repair and/or replace the areas listed below: 1. Dilapidated roof, metal roof sheeting loose 2. Siding falling off building eposing rotten and dilapidated siding below allowing for weather to enter structure 3. Brick Foundation starting to fail due to no mortat left in between bricks 4. Window/vent open, no sash or louvers in south facing gable end 5. Brick chimney tuckpointing failure needs rebuilding 6. No Electrical service meter face removed open to weather 7. Dilapidated Accessory structure (shed) roof bad shape, no siding,building leaning The list is based upon a visual inspection was performed on October 11, 2022. This property will be re- inspected on October3l, 2022. This notice is given pursuant to the applicable statutes of the State of Illinois. If you do not properly repair or replace the listed items or contact this office within the fifteen day time period, the City will proceed with demolition action against the property. If you have any other questions or need additional information, please contact me at 309-345-3617. Sincerely, Inspections Division City of Galesburg, I1. City Hall 55 W. Tompkins Street Galesburg, IL 61401 309-343-4181 www.ci.galesburg.il.us .tea' NI,49 00 ' 4 Back to Agenda Back to Agenda CITY OF GALESBURG ILLINOIS February 6, 2023 Mr ReferenceProperty:61 N. Elm St. PIN#:9912378010 Legal Description:WASHINGTON ADDN LOT5 BLK 1 This is to advise you that the building owned by you, or in which you claim interest, located at 61 N Elm St. in the City of Galesburg, Knox County, Illinois, is in dangerous and unsafe conditions by reason of the State of Illinois Municipal Code for unsafe properties (65 ILCS 5/Art. 11 Div. 31). You are further notified that you have fifteen days from the date of this letter to contact this department or repair and/or replace the areas listed below: 1.) Broken/open windows and doors need to be corrected board up is not weathertite 2.) Foundation appears to be failing on the northside, residence looks to be sagging and in need of repair, brickwork needs tuckpointing and possible rebuilding. 3.) Siding loose andmissing in sections, and not properly maintained allowing for weather to permeate to structure. 4.) No gutters or downspouts on the building to direct roof drainage away from structure. 5.) Boarded up window at basement appears to be open allowing for possible rodent entry The list is based upon a visual inspection was performed on January 30, 2023 . This property will be re- inspected on February 21, 2023. This notice is given pursuant to the applicable statutes of the State of Illinois. If you do not properly repair or replace the listed items or contact this office within the fifteen day time period, the City will proceed with demolition action against the property. If you have any other questions or need additional information, please contact me at 309-345-3617. Sincerely, Inspections Division City of Galesburg, I1. City Hall 55 W. Tompkins Street Galesburg, IL 61401 309-345-3719 www.ci.galesburg.il.us L 28/23,'3:45 PM a I e s bTW- -- -Uni UFO Back to Agenda CITY OF GALESBURG ILLINOIS January 19, 2023 ReferenceProperty:950 S. Henderson St. PIN#:9916478015 Legal Description: WESTERN ADD LTS 8 & 9 BLK 6 This is to advise you that the accessory buildings owned by you, or in which you claim interest, located at 950 S. Henderson St.. in the City of Galesburg, Knox County, Illinois, is in dangerous and unsafe conditions by reason of the State of Illinois Municipal Code for unsafe properties (65 ILCS 5/Art. 11 Div. 31). You are further notified that you have fifteen days from the date of this letter to contact this department or repair and/or replace the areas listed below: 1.) Dilapidated Garage, roof rotten and substrate exposed, soffit and fascia rotten off on the west side and missing on the north half of the eastside. Roof was tarped and it is completely shredded and no longer doing what it was intended to do and must be removed 2.) Garage sided with roof shingles missing and loose, holes through walls allowing for weather and rodent infiltration The list is based upon a visual inspection was performed on January 18, 2023. This property will be re- inspected on February 6, 2023. This notice is given pursuant to the applicable statutes of the State of Illinois. If you do not properly repair or replace the listed items or contact this office within the fifteen day time period, the City will proceed with demolition action against the property. If you have any other questions or need additional information, please contact me at 309-345-3617. Sincerely, Inspections Division City of Galesburg, I1. City Hall 55 W. Tompkins Street Galesburg, IL 61401 309-345-3719 www.ci.galesburg.il.us cam 1/18/23, 9:42 AM-� 944..SH.iender -K. j io.x � [ t r . +a _ _ •z+w, ' u ter" mm wk `1J 18123 9=42 AM S90—S52 W Fourth St=.L Knox County -. r _- Back to Agenda CITY OF GALESBURG ILLINOIS January 19, 2023 ReferenceProperty:917 W. Third St. PIN#:9916431016 Legal Description:WESTERN ADD LOT 16 BLK 4 This is to advise you that the building and accessory buildings owned by you, or in which you claim interest, located at 917 W. Third St.. in the City of Galesburg, Knox County, Illinois, is in dangerous and unsafe conditions by reason of the State of Illinois Municipal Code for unsafe properties (65 ILCS 5/Art. 11 Div. 31). You are further notified that you have fifteen days from the date of this letter to contact this department or repair and/or replace the areas listed below: 1.) Tree limbs fell on top of Mobile Home roof appears damaged 2.) Vines growing over the north side and onto the roof causing moss an promoting decay 3.) Windows broke and some boarded up. 4.) Siding on mobile home showing signs of buckling and appears to have foundation failures and settling 5.) Openings around the skirting allowing for rodent infiltration 6.) Shed structure in rear appears open 7.) Fencing appears to have fallen down against the structure The list is based upon a visual inspection was performed on January 18, 2023. This property will be re- inspected on February 3, 2023. This notice is given pursuant to the applicable statutes of the State of Illinois. If you do not properly repair or replace the listed items or contact this office within the fifteen day time period, the City will proceed with demolition action against the property. If you have any other questions or need additional information, please contact me at 309-345-3617. Sincerely, Inspections Division City of Galesburg, I1. City Hall 55 W. Tompkins Street Galesburg, IL 61401 309-345-3719 www.ci.galesburg.il.us pr k N. A -A IT to 1 --7 4 F 1/18/23, 9--38 AM 880 Avenue A St Knox Counter CITY OF Back to Agenda GALESBURG W ILLINOIS January 20, 2023 ReferenceProperty:348 E Third St. PIN#:9915477008 Legal Description: SECOND SOUTHERN ADD., SUB. OF LOTS 1 THRU 4, 6 & 7 BLK. 78 This is to advise you that the building owned by you, or in which you claim interest, located at 348 E. Third St. in the City of Galesburg, Knox County, Illinois, is in dangerous and unsafe conditions by reason of the State of Illinois Municipal Code for unsafe properties (65 ILCS 5/Art. 11 Div. 31). You are further notified that you have fifteen days from the date of this letter to contact this department or repair and/or replace the areas listed below: 1.) Windows open ,missing and/or boarded,and attic vent open allowing for weather and or rodent infiltration 2.) Opening appears under front door sill and kick plate open to structure of floor, brick foundation under porch settling and openings allow for water and rodent entrance 3.) Gutters and downspouts missing or have fallen off building and are not doing what they were intended to. 4.) Brick foundation starting to collapse and fail, needs to be rebuilt and major tuckpointing The list is based upon a visual inspection was performed on January 20, 2023. This property will be re- inspected on February 6,2023. This notice is given pursuant to the applicable statutes of the State of Illinois. If you do not properly repair or replace the listed items or contact this office within the fifteen day time period, the City will proceed with demolition action against the property. If you have any other questions or need additional information, please contact me at 309-345-3617. Sincerely, Inspections Division City of Galesburg, I1. City Hall 55 W. Tompkins Street Galesburg, IL 61401 309-345-3719 www.ci.galesburg.il.us 71 v j -1120/23 r 1 0.14 -A 1, 331. E Third 5t Knox Counter w i .. - r�.•=-�<-:��=' �;; ��� - - may® _. 348 E Third St ' � " ;:-- -- Knox County .� - CITY OF Back to Agenda GALESBURG ILLINOIS June 27,2023 ReferenceProperty:100 S. Whitesboro PIN#:9914202021 Legal Description: FROSTS ADDN CORSEPIUS S D ORIG LOTS 19 THRU 22 & N 2 RDSLOT 18 INCL LOTS 3 4 5 7 WRIGHTS S D BLK 2 LOT 3 This is to advise you that the building owned by you, or in which you claim interest, located at 100 S. Whitesboro. in the City of Galesburg, Knox County, Illinois, is in dangerous and unsafe conditions by reason of the State of Illinois Municipal Code for unsafe properties (65 ILCS 5/Art. 11 Div. 31). You are further notified that you have fifteen days from the date of this letter to contact this department or repair and/or replace the areas listed below: 1. Dilapidated roof 2. Open and dilapidated windows, window sills rotted and open 3. Porch in rear missing support column that holds up roof 4. Gutters and downspouts missing and coming off structure 5. Foundation missing and collapsing on west side (rear yard) of the structure 6. Entrance to basement brick walls dilapidated and falling apart 7. Basement entrance door appears to be missing structure open 8. Foundation on NW corner open tuckpointing and brick movement beginnings of collapse 9. Second floor window open appears to have no glass in sash The list is based upon a visual inspection was performed on June 27.2023 This property will be re -inspected on July 14, 2023. This notice is given pursuant to the applicable statutes of the State of Illinois. If you do not properly repair or replace the listed items or contact this office within the fifteen day time period, the City will proceed with demolition action against the property. If you have any other questions or need additional information, please contact me at 309-345-3617. Sincerely, Inspections Division City of Galesburg, I1. City Hall 55 W. Tompkins Street Galesburg, IL 61401 309-345-3719 www.ci.galesburg.il.us Tom.. Lam{ _ 36 ANC gsboro ty i d Back to Agenda 23-4077 COUNCIL LETTER CITY OF GALESBURG AUGUST 7, 2023 AGENDA ITEM: Approval of the purchase of services from Lexipol for Illinois police policy manuals, policy updates, daily training bulletins, and accreditation preparation. SUMMARY RECOMMENDATION: The Interim City Manager, Police Chief, and Purchasing Agent recommend the approval of purchase of professional services for police policy manuals, training bulletins, and accreditation preparation for a total cost of $25,506.55. BACKGROUND: Lexipol is a risk management solution founded in 2003. They assist agencies in Illinois with policies, training and accreditation processes. Constitutionally sound, up-to-date police policies are key to safe operations and reducing risk. Lexipol offers comprehensive policy manuals researched and written by public safety attorneys and subject matter experts. Utilization of their policies helps ensure compliance with evolving state and federal laws, and policies can be customized to the Police Department's structure. In addition to policy services, Lexipol also provides training bulletins, which ensure the policies, which are crafted for safe and sound operations, are effectively incorporated and backed by training to help personnel learn and apply policies. Lexipol achieves this through short real -world training exercises. There are three tiers of services provided by Lexipol. It is recommended to approve the tier two option, at a cost of $25,506.55, which includes professional services for policy manuals and training, as well as law enforcement state accreditation services. The accreditation subscription services provides the assistance and oversight needed to help the Police Department prepare for state accreditation, should it be selected to pursue accreditation in the future. A quote for similar services was also obtained from Daigle Law Group, LLC. However, the scope of services offered by Lexipol more closely matched the desired services of the Galesburg Police Department at a lower price range. BUDGET IMPACT: The total cost of this purchase is $25,506.55, of which $24,606.73 will be paid from the Planning Fund (54) and $899.82 from Special Enforcement (16). This is a subscription, which staff will budget for annually. SUPPORTING DOCUMENTS: 1. Lexipol proposal 2. DLG proposal Prepared by: RLI Page 1 of 1 Back to Agenda 11D11EXIPOL SOLUTIONS PROPOSAL PREPARED FOR: Galesburg Police Department Lieutenant Kevin Legate (309) 345-3750 PREPARED BY: Karen James kjames@lexipol.com (949) 325-1230 2611 Internet Blvd, Ste 100 Frisco, Texas 75034 (844) 312-9500 www.lexipol.com Back to Agenda Public safety agencies and local government organizations today face challenges of keeping personnel safe and healthy, reducing risk and maintaining a positive reputation. Add to that the dynamically changing legislative landscape and evolving best practices, and even the most progressive, forward -thinking departments can struggle to keep up. Lexipol's solutions are designed to save you time and money while protecting your personnel and your community. Our team consists of professionals with expertise in public safety law, policy, state and federal accreditation, training, mental and physical wellness and grants. We continually monitor changes and trends in legislation, case law and best practices and use this knowledge to create policies, training, wellness resources and funding services that minimize risk and help you effectively serve your community. THE LEXIPOL ADVANTAGE Lexipol was founded by public safety experts who saw a need for a better, safer way to run a public safety agency. Since the company launch in 2003, Lexipol has grown to form an entire risk management solution for public safety and local government. Today, we serve more than 10,000 agencies and municipalities and 2 million public safety and government professionals with a range of informational and technological solutions to meet the challenges facing these dynamic industries. In addition to providing policy management, accreditation, online training, wellness resources, and grant assistance, we provide 24/7 industry news and analysis through the digital communities Policel, FireRescue1, Correctionsl, EMS1 and Gov1. Our customers choose Lexipol to make an investment in the safety and security of their personnel, their agencies and their communities. We help agencies address issues that create substantial risk, including: • Inconsistent and outdated polices • Lack of technology to easily update and issue policies and training electronically • Unchecked mental health needs of staff • Difficulty keeping up with new and changing legislation and practices • Inability to produce policy acknowledgment and training documentation • Unfamiliarity of city legal resources with the intricacies of public safety law • The need to secure grant funding for critical equipment, infrastructure and personnel Lexipol is backed by the expertise of 440 employees with more than 2,075 years of combined experience in constitutional law, civil rights, ADA and discrimination, mental health, psychology, labor negotiations, Internal Affairs, use of force, hazmat, instructional design, federal and state grants and a whole lot more. That means no more trying to figure out policy, achieve accreditation, develop training or wellness content, or secure funding on your own. You can draw on the experience of our dedicated team members who have researched, taught and lived these issues. We look forward to working with Galesburg Police Department to address your unique challenges. Page 2 of 5 Back to Agenda Policy Manual Constitutionally sound, up-to-date policies are the foundation for consistent, safe public safety operations and are key to reducing risk and enhancing personnel and community safety. Lexipol's comprehensive policy manual covers all aspects of your agency's operations. • More than 155 policies researched and written by public safety attorneys and subject matter experts • Policies based on State and federal laws and regulations as well as nationwide best practices • Content customized to reflect your agency's terminology and structure Daily Training Bulletins (DTBs) Even the best policy manual lacks effectiveness if it's not backed by training. Lexipol's Daily Training Bulletins are designed to help your personnel learn and apply your agency's policy content through 2-minute training exercises. • Scenario -based training ties policy to real -world applications • Understanding and retention of policy content is improved via a singular focus on one distinct aspect of the policy • Each Daily Training Bulletin concludes with a question that confirms the user understood the training objective • Daily Training Bulletins can be completed via computers or from smartphones, tablets or other mobile devices • Reports show completion of Daily Training Bulletins by agency member and topic Policy Updates Lexipol's legal and content development teams continuously review state and federal laws and regulations, court decisions and evolving best practices. When needed, we create new and updated policies and provide them to your agency, making it simple and efficient to keep your policy content up to date. • Updates delivered to you through Lexipol's web -based content delivery platform • Changes presented in side -by -side comparison against existing policy so you can easily identify modifications/improvements • Your agency can accept, reject or customize each update Web -Based Delivery Platform and Mobile App (Knowledge Management System) Lexipol's online content delivery platform, called KMS, provides secure storage and easy access to all your policy and training content, and our KMS mobile app facilitates staff use of policies and training completion. • Ability to edit and customize content to reflect your agency's mission and philosophy • Efficient distribution of policies, updates and training to staff • Archival and easy retrieval of all versions of your agency's policy manual • Mobile app provides in -the -field access to policy and training materials Reports Lexipol's Knowledge Management System provides intuitive reporting capabilities and easy -to -read reports that enhance command staff meetings and strategic planning. • Track and report when your personnel have acknowledged policies and policy updates • Produce reports showing completion of Daily Training Bulletins • Sort reports by agency member, topic and other subgroups (e.g., shift, assignment) • Reduce the time your supervisors spend verifying policy acknowledgement and training completion Law Enforcement State Accreditation Subscription Service The complex nature of the accreditation process necessitates having an experienced partner to plan and guide your progress. Lexipol's Law Enforcement State Accreditation Subscription Service is designed to provide collaborative support, knowledge and expertise to enhance the effectiveness of your agency's accreditation team. Dedicated, experienced accreditation project manager to help you prepare for and pass the accreditation assessment Assistance and oversight in collecting and cataloging proper proofs of compliance Facilitation of a mock accreditation assessment Page 3 of 5 Back to Agenda • Personal support and mentorship provided to the agency accreditation manager • Policy Update Management - Start -to -finish project management on integration of policy updates into your existing manual, with collaborative review to ensure the updates meet your agency's needs • Daily Training Bulletin Management - Adaptation of monthly Daily Training Bulletin packages to fit the parameters of your agency's policy content and issuing the monthly packages to personnel • Customized Daily Training Bulletin completion reports, as well as agency -specific year-end data analysis • Seamless integration with our policies, procedures, implementation, and training solutions to provide the complete accreditation package Supplemental Publication Service Lexipol's Supplemental Publication Service (SPS) streamlines the storage of your agency's content, giving you one place to access procedures, guidelines, general orders, training guides or secondary policy manuals. • Electronically links department -specific procedural or supplemental content to your policy manual • Provides electronic issuance and tracking for your agency's procedural or supplemental content • Allows you to create Daily Training Bulletins against your procedural content • Designed for standard operating guidelines, procedures, general orders or field guides Full Implementation Lexipol's Full Implementation Service is individually tailored for agencies who want a start -to -finish, comprehensive policy adoption assistance. Lexipol's experienced Professional Services staff will. • Streamline the process of policy adoption • Assist your agency in developing a policy manual that meets your unique needs, philosophy and project timeline • Integrate pre-existing agency content into appropriate sections within the policy manual • Use a proven structure of policy editing and content merging, which will provide a framework to expedite subsequent policy updates and Daily Training Bulletin administration Page 4 of 5 Back to Agenda Prepared By: Karen James Phone: (949) 325-1230 Email: kjames@lexipol.com Proposal Quote #: Q-62094-1 Date: 5/9/2023 Valid Through: 8/7/2023 Lexipol empowers first responders and public servants to best meet the needs of their residents safely and responsibly. We are the experts in policy, training and wellness support, committed to improving the quality of life for all community members. Our solutions include state -specific policies, online learning, behavioral health resources, funding assistance, and industry news and information offered through the websites Police1, FireRescuel, EMS1 and Correctionsl . Lexipol serves more than 2 million public safety and government professionals in over 10,000 agencies and municipalities. The services proposed below are designed to meet your agency's specific goals and needs. QTY 1 DESCRIPTION Annual Law Enforcement Policy Manual & Daily Training Bulletins w/Supplemental Publication Service (12 Months) UNIT PRICE USD 17,868.00 DISC 5% DISC AIVIT USD 893.40 �� USD 16,974.60 1 Law Enforcement State Accreditation Subscription service USD 8,981.00 5% USD 449.05 USD 8,531.95 Subscription Line Items Total USD 1,342.45 USD 25,506.55 1 Law Enforcement Full Implementation USD 24,406,00 5% USD 1,220.30 USD 23,185.70 One -Time Line Items Total USD 1,220.30 USD 23,185.70 USD 2,562.75 USD 48,692.25 Discount: TOTAL: I USD 2,562,75 USD 48,692,25 *Law Enforcement pricing is based on 50 Law Enforcement Sworn Officers. Discount Notes 5% Sourcewell member discount. Notes Policy subscription based on 50 (and up to 51) sworn. 50 FTE. Full Implementation pricing does not include Cross Ref Report or Extraction (please inquire for pricing on these additional implementation services). Accreditation Service: ILEAP Tier 2 Page 5 of 5 Back to Agenda PROPOSAL FOR SERVICES POLICE CONSULTANT SERVICES FOR THE GALESBURG IL POLICE DEPARTMENT 2023 D G DAIGLE LAW GROUP, LLC PROPOSAL PRESENTED BY ERIC P. DAIGLE, ESQ. DAIGLE LAW GROUP, LLC 960 S MAIN STREET PLANTSVILLE CT 06479 (860) 270-0060 www. DAIGLELAwGROUP. COM Back to Agenda Proposal for Services POLICE CONSULTANT SERVICES A. DLG Consulting Services Daigle Law Group, LLC, Attorney Eric P. Daigle submits a proposal for Police Consulting Services for the Galesburg IL Police Department. The Daigle Law Group, LLC (hereinafter "DLG"), incorporated in the State of Connecticut, is a law firm that takes great pride in providing our clients with specialized, focused representation. We provide police practices consultation to law enforcement agencies across the country in the area of operational liability, with an emphasis on policies, operations, and investigations. DLG focuses on police best practices, specifically in the areas of policy development, training, investigation, and operations. Introduction: A police department's policies and procedures provide the agency with core liability protection. Policies that are comprehensive and current are the backbone of effective and constitutional policing. It is not enough, however, to simply have sound policies. Officers must be trained on the policies, supervisors must hold officers accountable, and, when the policies are violated, a sound disciplinary process should be engaged. A Police Department's policies and procedures shall reflect and express the Department's core values and priorities, while providing clear direction to ensure that officers lawfully, effectively, and ethically carry out their law enforcement responsibilities. Daigle Law Group, LLC developed the DLG Policy Center to meet the increasing need of Police Departments all across the United States. We are dedicated to working with Departments to develop sound, effective policies based on constitutional accreditation standards. Daigle Law Group operates under a philosophy that every Police Department is unique in its operation and structure. We work with Police Departments to mold proper standards into the operation and structure of the individual agency. Our clients range in size from small to very large departments, each with unique challenges. Law enforcement operational standards dictate that police departments develop and maintain sound and proper policies and procedures. Utilizing the expertise of Attorney Eric Daigle, and a team of experts in law enforcement operations, we work with clients to analyze the risks associated with their current policies. Through a process of examination and analysis, we identify areas of risk and work to develop sound policies based on the principles of common law enforcement standards. We encourage members of the department, who are the subject matter experts, to be involved in every aspect of the process to ensure not only that the policies are sound, but that personnel understand and have confidence in them. We can review and revise individual department policies or conduct a complete policy manual review and revision. The Daigle Law Group is committed to work with the command staff of any police department to ensure that its policies meet the standards or effective and constitutional policing. DLG DAIGLE LAW GROUP. LLC Page 2 of 15 Back to Agenda Proposal for Services POLICE CONSULTANT SERVICES B. Scope of Police Practices Consultant Services As a Police Practices Consultant, Attorney Daigle provides resources and guidance to police organizations and management in multiple areas of law enforcement operation. Daigle Law Group, LLC is dedicated to forming a partnership with the management of the Galesburg IL Police Department and the City of Galesburg to identify and maintain a proper standard of law enforcement operation. Daigle Law Group, LLC, through its principal Attorney Daigle provides the following proposed approaches, capabilities, and experiences in the following areas: 1. Department Policy and Procedure Development Attorney Daigle has extensive experience in developing, implementing, and maintaining police policies, which meet local and national accreditation, while ensuring the Department complies with constitutional policing standards. a. Approach Through our process police departments are encouraged to mold the policy standards into their unique operational structure and practice. The process begins with an analysis of the department's current policies and procedures to identify a blueprint for success. Our consultants will work with the department, utilizing the input from various department resources, to produce a model set of policies for consideration. We will then work with the department to modify the policies to meet the operational needs of the agency without undermining liability protections. Once complete, we will assist the department in providing training on the updated policies and maintaining effective updates on the policies. DLG proposes the following methodology and dissemination process for development of policies. The process of policy development for the proposed options will maintain the same methodology. 1. DLG will review and analyze the current policy and procedure manual in operation at the Galesburg Police Department. 2. DLG will utilize its model policies that meet the national standards including legal standards, Consent Decree and review of national accreditation standards in the form of model Policies and common police practices. DLG DAIGLE LAW GROUP. LLC Page 3 of 15 Back to Agenda Proposal for Services POLICE CONSULTANT SERVICES 3. Utilizing subject matter experts and legal counsel the policies will be developed to meet IL law, court rulings, and state statutes. 4. The draft policies will be provided to the Galesburg Police Department for review and approval. 5. A word version of the sample policies will be provided to the Galesburg Police Department with guidance and instruction for final development and implementation. This must occur with an accountability mechanism to ensure that the version provided can be proven later if litigation occurs. The DLG Policy Center only uses PowerDMS as our document management software and an initial subscription will be purchased with this project. 6. After initial dissemination, a maintenance option will be provided for continuous evaluation of the policies and procedures based on Appellate and Supreme Court rulings, State Statues, risk management practices and current law enforcement incidents. We believe that every police department is unique. Therefore, it has long been the DLG methodology that if you only provide a police department with a set of model policies, and nothing more, you will only put a Band-Aid on future liability issues. The reason is that departments with limited skills and knowledge set may not properly implement the liability protector. b. Capabilities and Experience Attorney Daigle and the DLG Policy Center, a division of Daigle Law Group, LLC, currently works with multiple police departments around the Country and in Connecticut to review, revise, and develop new department policies. Attorney Daigle and the Consultants have worked on projects with agencies under Federal and State Consent Decrees to revise and implement new policies, which govern high liability and high frequency incidents. Attorney Daigle currently works with multiple departments to develop and implement policy and improve their operational management, including: Yale University Police Department, New Milford Connecticut Police Department, Middletown Connecticut Police Department, Westport Police Department, Greenville South Carolina Police Department, Lavonia Michigan Police Department, Niagara Falls New York Police Department, Puerto Rico Police, Anchorage Alaska Police Department, and Wichita Kansas Police Department, to identify a few. DLG DAIGLE LAW GROUP. LLC Page 4 of 15 Back to Agenda Proposal for Services POLICE CONSULTANT SERVICES c. Timetables Prior experience with full policy manual revisions has shown that a minimum of twelve (12) to eighteen (18) months is necessary to achieve completion. This figure incorporates the time necessary for both the police department and the consultants to find the best fit for the department, while maintaining the appropriate level of police practices. Additional time may be required, however, if issues such as union objection or legal oversight processes delay the process. This project will be completed in stages. Stage one will include reviewing the current policies of Galesburg Police Department, re -organizing and structuring policy index and developing (new) Galesburg h Police Department policies using the DLG Model Policies. The Department will take delivery of approximately 110-135 developed policies for their review. An Index of the anticipated policies can be found in Attachment A to this proposal. Stage two will include editing and finalizing the policies and Stage three will be meeting accreditation standards, d. Price Prices for these services are detailed in Section C below. 2. General Police Practices Consulting Services a. Approach Attorney Daigle and his consultants have extensive experience working with departments as police practices consultants. The scope of this advisement includes: • Meet the requirements of the IL / CALEA Accreditation • Revising, developing, implementing, and maintaining policies and training required by common police practices standards; • Providing recommendations and guidance to implement and meet the standards of common police practices and Consent Decree requirements; • Monitoring the department's field procedures and operations to assure implementation and compliance with common police practices and Consent Decree requirements, to include review of Internal Affairs investigations, use of force investigations, and stop and frisk standards; • Working with the Chief of Police and department members to develop, update, and change operational standards; and • Participating in the review of high liability field situations, including those involving the use of force and deadly force incidents. DLG DAIGLE LAW GROUP. LLC Page 5 of 15 Back to Agenda Proposal for Services POLICE CONSULTANT SERVICES b. Capabilities and Experience Attorney Daigle has extensive experience providing police practices consulting to police departments. These include work in Federal and State Consent Decrees and Operational Management Studies. Our experience includes: • Working as law enforcement officers and executives responsible for the development, implementation, management, and evaluation of policies and procedures; • Providing expert assistance to a variety of law enforcement agencies on policing issues, including use of force policies, procedures and training, stop and detentions, community policing, complaint systems, disciplinary systems, investigations, and accountability mechanisms; • Designing and implementing programs to correct systemic deficiencies in law enforcement agencies; • Addressing legal issues specific to law enforcement; • Monitoring and consulting with departments in responding to crisis situations following police shootings and other significant uses of force, and making the difficult judgments about the propriety of particular uses of force; • Assisting in investigations of cases involving alleged excessive use of force; • Working with government officials, police unions, and community groups on a variety of policing issues; • Working with the U.S. Department of Justice investigating law enforcement agencies with systemic civil rights violations; • Participating in public policy and criminal justice research to assess the impact of management systems on police integrity and police use of force; • Designing and implementing leadership development programs to ensure that supervisors have the tools, ability, and will to uphold policies and procedures related to use of force and police integrity; and • Compliance monitoring of law enforcement agencies. c. Price Police Practices Consulting will be conducted at an hourly rate. Prices for these services are detailed in Section C below. DLG DAIGLE LAW GROUP. LLC Page 6 of 15 Back to Agenda Proposal for Services POLICE CONSULTANT SERVICES C. Police Practices Consultant — Costs and Expenses The most difficult part of this proposal is identifying the costs associated with completion of the requested scope of service. DLG will provide an itemized monthly invoice detailing all services rendered. 1. Policy Development: The hourly rate for Attorney Daigle and consultants will be $200 dollars an hour. *Based on our experience the revision of a complete Policy Manual takes approximately 18-24 months and we anticipate the cost to be approximately $25,000 - $30,000 to complete. 2. Accreditation Program: In addition to policy services, the Daigle Law Group offers an Accreditation Program Development Services. Accreditation Program services are delivered on an hourly rate basis and can provide any of the following services at the request of the client: • Policy Audit, • Assessment Creation, • Assessment Maintenance, or • Full Assessment Compliance Audit. *Accreditation Services are estimated to start at approximately $10,000 for policy audits or assessment creation; Assessment Maintenance or Full Assessment Compliance Audits are estimated to start at $10,000 — $20,000. 3. Police Practices Consulting: Consulting services including accreditation consulting will be provided at the request of the Chief of Police on an as needed project basis for a rate of $200 dollars an hour. *Please note: the client understands this is only an estimate and could be more or less based upon the complexity of the project and the hours needed to complete the project. DLG DAIGLE LAW GROUP. LLC Page 7 of 15 Proposal for Services Back to Agenda POLICE CONSULTANT SERVICES D. Consultant Qualifications DLG brings to bear a wide breadth of experience that will facilitate a high -quality evaluation and provide effective technical assistance to the Galesburg IL Police Department. Attorney Daigle and Attorney Race will serve as the points of contact between DLG and the Parties. In our experience, when assessing policy and procedure, working as a collaborative team yields themost positive results. Eric P. Daigle: Attorney Daigle is the principal and founder of Daigle Law Group, LLC, a firm that specializes in law enforcement operations, with an emphasis on management operational consulting services. His experience focuses on civil rights actions, including police misconduct litigation and employment actions. Mr. Daigle acts as legal advisor to police departments across the country, providing legal advice to law enforcement command staff and officers in the areas of legal liability, policy development, employment issues, use of force, laws of arrest and search and seizure. His experience focuses on internal affairs operations and use of force, specifically in the training, investigation, and supervision of force and deadly force incidents. Attorney Daigle speaks at seminars and conferences across the Country focusing on legal standards for effective and constitutional police operation. He has served as a member of the Independent Monitoring Teams for Oakland CA and formally for Niagara Falls NY. He has worked with Law Enforcement Agencies who are under investigation of a Consent Decree by the Department of Justice Civil Rights Litigation Section. Attorney Daigle developed the DLG Policy Center which provides consulting services on policy development to departments across the Country. Attorney Daigle is General Counsel for FBI- Law Enforcement Executive Development Association and a member of their instructor cadre teaching Supervisory Liability. He acts a General Counsel for National Internal Affairs Investigators Association (NIAIA) and FBI - National Academy Associated. He was the former Chair of the IACP Legal Officers Section and instructs at the IACP conference. Attorney Daigle is the Chairman of the Legal Section for the National Tactical Officers Association. He has completed the Force Science Institute Certification and Advanced Specialist training programs. He is a former member of the Connecticut State Police and now maintains his certification as a reserve officer. DLG DAIGLE LAW GROUP. LLC Page 8 of 15 Back to Agenda Proposal for Services Joseph A Race: POLICE CONSULTANT SERVICES ATTACHMENT A Joseph Race is an Associate Attorney with the Daigle Law Group and specializes in policy and accreditation issues. Mr. Race recently retired as a Captain of the Madison (CT) Police Department where he commanded the Administrative Division which included Internal Affairs, Training, Accreditation, Recruitment & Selection and Public Information. During his time in Madison, Mr. Race successfully led the Madison Police Department to dual CALEA Accreditation for Law Enforcement and Public Safety Communication as well as State of Connecticut Tier III Accreditation. Mr. Race is actively involved in accreditation and currently serves as a CALEA Assessment Team Leader and is the current president of the Connecticut Police Accreditation Coalition (ConnPAC). Mr. Race previously served as a Prison Rape Elimination Act (PREA) auditor and has conducted numerous mock and onsite assessments for various accrediting organizations. Additionally, Mr. Race is a member of the Connecticut Police Officer Standards & Training Council (POSTC) Accreditation subcommittee and is actively involved in revising and updated the State of Connecticut Accreditation standards. In addition to policy and accreditation issues, Mr. Race is a Connecticut Police Officer Standards & Training Council (POSTC) certified instructor in numerous subjects and is a Risk Management & Liability Mitigation instructor for the University of Louisville, Southern Police Institute, Command Officers Development Course (CODC). Mr. Race is a graduate of Winona State University in Winona, Minnesota and the Quinnipiac University School Law in Hamden, Connecticut. Mr. Race is a practicing member of the Connecticut state bar as well as the U.S. District Court for the District of Connecticut. Mr. Race is a graduate of the Southern Police Institutes 76th Command Officers Development Course and the 270th Session of the FBI National Academy. Mr. Race is also proud United States Marine Corps veteran. DLG DAIGLE LAW GROUP. LLC Page 9 of 15 Back to Agenda Proposal for Services POLICE CONSULTANT SERVICES GALESBURG POLICE DEPARTMENT POLICIES AND PROCEDURES INDEX CHAPTER 1 - DEPARTMENT ROLE AND AUTHORITY Section Subject 1.01 Law Enforcement Function 1.02 Limits of Authority 1.03 Written Policy System 1.04 Jurisdiction and Mutual Aid 1.05 Harassment and Discrimination 1.06 Strip and Body Cavity Searches 1.07 Investigatory Stop Policy 1.08 H.R. 218 1.09 Bias -Based Policing CHAPTER 2 — ORGANIZATION AND MANAGEMENT Section Subject 2.01 Department Organizational Structure 2.02 Goals and Objectives 2.03 Unity of Command/Span of Control 2.04 Authority and Management 2.05 General Management and Administration 2.06 Recording Police Officers 2.07 Line and Staff Inspections 2.08 Public Information — Media Relations DLG UAIGLE LAW GROUP. LLC Page 10 of 15 Back to Agenda Proposal for Services POLICE CONSULTANT SERVICES 2.09 Uniform Standards and Dress Code 2.10 Reserve Police Officers 2.11 Fiscal Management CHAPTER 3 — RULES OF CONDUCT Section Subject 3.01 Use of Force — General 3.02 Electronic Control Weapon 3.03 Chemical Agents 3.04 Impact Weapons 3.05 Reporting and Investigating Force 3.06 Pursuit Policy 3.07 Firearms Policy 3.08 Patrol Rifles 3.09 Canine Policy CHAPTER 4 — DISCIPLINARY PROCEDURES Section Subject 4.01 Citizen Complaint 4.02 Investigation of Misconduct and Citizen Complaints 4.03 Disciplinary Policy 4.04 Off Duty Action Policy 4.05 Grievance Procedures 4.06 Employee Drug Testing Policy 4.07 Alcohol & Substance Abuse 4.08 Use of Medical Marijuana 4.09 Officer Involved Domestic Violence 4.10 Electronic Monitoring Policy DLG DAIGLE LAW GROUP. LLC Page 11 of 15 Back to Agenda Proposal for Services POLICE CONSULTANT SERVICES CHAPTER 5 — PATROL FUNCTIONS Section Subject 5.01 Patrol Administration 5.02 Vehicle Operations 5.03 Equipment 5.04 Lost or Missing Persons Complaint 5.05 Family Violence Investigations 5.06 Mentally Ill and Homeless Individuals 5.07 Arrest Processing 5.08 Traffic Accident Investigations 5.09 Traffic Enforcement 5.10 Securing Prisoners 5.11 Prisoner Transportation 5.12 Mobile Data Computers 5.13 Americans with Disabilities Act 5.14 Social Media 5.15 Report Writing 5.17 Intoxicated Individuals 5.18 Body Worn/Mobile Cameras 5.19 Transporting Civilians 5.20 Towing Motor Vehicles 5.21 Abandoned Motor Vehicles 5.22 Radio Procedures 5.23 Dignitaries and VIP Security CHAPTER 6 — INVESTIGATIVE FUNCTIONS Section Subject 6.01 Criminal Investigation Administration 6.02 Criminal Investigation Operation 6.03 Collection of Evidence — Administration 6.04 Collection of Evidence — Operations DLG DAIGLE LAW GROUP. LLC Page 12 of 15 Back to Agenda Proposal for Services POLICE CONSULTANT SERVICES 6.05 Property and Evidence Control 6.06 Youth Investigations 6.07 Sexual Assault Investigations 6.08 Confidential Informants 6.09 Eyewitness Identification 6.10 Child Abuse Investigation 6.11 School Resource Officer 6.12 Narcotics Investigations 6.13 Crime Prevention 6.14 Victim/ Witness Assistance Administration 6.15 Victim/Witness Assistance — Operations 6.16 Death Notifications CHAPTER 7 — SPECIAL OPERATIONS Section Subject 7.01 Special Response Team & Hostage Negotiations Team 7.02 Hazardous Devices 7.03 Unusual Occurrences 7.04 Crowd Management and Control 7.05 Critical Incident Management CHAPTER 8 — PERSONNEL Section Subject 8.01 Recruitment 8.02 Selection 8.03 Promotion 8.04 Performance Evaluations 8.05 Pregnancy 8.06 FMLA policy 8.07 Military Leave 8.08 Line of Duty Deaths DLG DAIGLE LAW GROUP. LLC Page 13 of 15 Back to Agenda Proposal for Services POLICE CONSULTANT SERVICES 8.09 Secondary Employment 8.10 Awards and Commendations 8.11 Time Cards 8.12 Scheduling 8.13 Workers Compensation 8.14 Part Time and Auxiliary Officers CHAPTER 9 - TRAINING AND SELECTIONS Section Subject 9.01 Training — Administration 9.02 Academy Training 9.03 Training Instructors 9.04 Recruit Training 9.05 In-service, Roll Call, and Advanced Training 9.06 Civilian Training 9.07 Career Development CHAPTER 10 — SUPPORT AND TECHNICAL SERVICES Section Subject 10.01 Legal Process — Records 10.02 Legal Process — Criminal Process 10.03 Communications — Administration 10.04 Communications — Procedures 10.05 Portable Radios 10.06 Dispatch Center and Operation 10.07 Logging Recorder 10.08 Records Management 10.09 Freedom of Information 10.10 Parking Tickets 10.11 Traffic Stop Statistics DLG DAIGLE LAW GROUP. LLC Page 14 of 15 Back to Agenda 23-4078 COUNCIL LETTER CITY OF GALESBURG AUGUST 7, 2023 AGENDA ITEM: Approval to purchase playground equipment for Lancaster Park from GameTime as part of the 2023 Illinois Parks and Recreation Association (IPRA) Statewide Training and Funding Initiative, which also covers installation and surfacing. SUMMARY RECOMMENDATION: The Interim City Manager, Director of Parks and Recreation, Interim Public Works Director, and Purchasing Agent recommend approval of the purchase, in the amount of $60,226.27, of the playground equipment for Lancaster Park. BACKGROUND: May 14, 2023, the City Council approved the application to apply for the Statewide Funding Initiative to purchase playground equipment for Lancaster Park. The 2023 Illinois Parks and Recreation Association (IPRA) Statewide Training and Funding Initiative supports the development of high -quality outdoor play to communities serving as a National Demonstration Site. The projects selected must implement evidence -based activity in inclusion. Matching funds must align with the design criteria as a qualifying play system. A stipulation in the grant is that the equipment must be purchased by GameTime exclusively through Illinois representatives through a contract pricing in 2023. The GameTime/IPRA Statewide Program funding stipulates that the playground equipment must be purchased, with possession of the equipment, in 2023. Installation will not occur until 2024 after the bid has been awarded for construction of the project. The City's application to purchase playground equipment through the GameTime grant was approved. This purchase also serves as part of the OSLAD funded renovation project at the park. The total cost of the playground equipment is $103,964.68. The GameTime grant will provide the City with $43,738.41 in discount pricing for the purchase of the equipment with the City's share being $60,226,27. City staff recommend approval of the purchase in the amount of $60,226.27. As this purchase may be utilized with the OSLAD funded renovation project at Lancaster Park, the City will be reimbursed for 50% of the city's $60,226.27 local share utilizing the OSLAD grant. BUDGET IMPACT: The purchase of the playground equipment will be paid from the Grant Fund (013). SUPPORTING DOCUMENTS: 1. IPRA Action Grant Award Letter 2. Playground equipment cost breakdown 3. Sample playground equipment rendering Prepared by: EAV Page 1 of 1 Back to Agenda NaMCTIMOO n PLa.YCORE company 150 PlayCore Drive SE Fort Payne, Alabama 35967 800.235.2440 gametime.com June 1st , 2023 Elizabeth, On behalf of GameTime and Cunningham Recreation, I wanted to personally congratulate you and your community on receiving funding from GameTime as part of the 2023 IPRA Statewide Training and Funding Initiative. Now more than ever, high -quality outdoor environments have proven to be essential to the communities we collectively serve, healing the minds, bodies, and spirits of children, families, and citizens across the state. I've included a copy of a funding award certificate, and some background information on the various National Demonstration Sites that will be part of finalizing your design and project. Your specific funding award will be determined once your playground design is completed. Again, congratulations on your upcoming project and thank you for all you do to enrich childhood and build communities through play. I look forward to seeing the impact your new National Demonstration Site has on your community! Sincerely, Robert V. Barron Senior Vice President, GameTime GameTime c/o Cunningham Recreation PO Box 240981 Charlotte, NC 28224 800.438.2780 704.525.7356 FAX CUNNINGHAM RECREATION Lancaster Park, Option 2 (REV) - IPRA CWO Grant City of Galesburg Attn: Elizabeth Varner 55 W. Tompkins Street Galesburg, IL 61401 Phone: 309-345-3683 EVARN ER@CI.GALESBURG.IL.US 1 RDU GameTime - PrimeTime Modular Unit (per attached drawing) [Basic: 1 [Accent. 1 (Deck:Pvc: 1 [RotoPlastic: ] [2ColorHDPE: 1 [HDPE: ] [Accent2: 1 [UniPlastic: 1 [Tube: 1 [Roof . -__________I [Roof2: 1 [Arch: 1 [HDPE2: (1) 12025 -- 3 1 /2" Uprt Ass'Y Alum 10' (4) 12027 -- 3 1 /2" Uprt Ass'Y Alum 12' (6) 12077 -- 3 1 /2" Uprt Ass'Y Alum 15' (1) 12215 -- Crunch Bar Prime Time (1) 12224 -- 1'-6"/2"'S"Rev Horiz Loop (1) 12728 -- Single Seat P/T (2) 18201 -- 36" Tri Punched Deck P/T (1) 18679 -- Bongos (1) 18689 -- Hand Cycler (6) 18833 -- Umbra Roof Extemsion 3' (1) 19014 --Transfer Platform W/ Barrier (4') (1) 19947 --Tic-Tac-Toe Panel (1) 19084 -- Ashiko (1) 19169 -- Leaning Wall (2') (1) 19200 --Telescope Enclosure (1) 19235 -- Count & Spell Panel (One Color) (1) 19244 -- Thunderring Panel (1) 19247 -- How Tall Am I (1) 19253 -- Scramble Up (3'6" & 4') (1) 19269 -- Double Ridge Climber (1) 19287 -- River Rock Climber Back to Agenda Quote # 162339-01-03 Ship to Zip 61401 $83,899.00 $83,899.00 (3) 19289 --Two Piece Hex Deck Page 1 of 5 GameTime c/o Cunningham Recreation PO Box 240981 Charlotte, NC 28224 800.438.2780 704.525.7356 FAX CUNNINGHAM RECREATION Lancaster Park, Option 2 (REV) - IPRA CWO Grant Back to Agenda 06/05/2023 Quote # 162339-01-03 Quantity Part# .. (1) 19363--3'-6"/4'-0" Zip Swerve Slide Right (1) 19382 -- Single Entrance Wilderslide li (2) 19386 -- Left Curve Section Wilderslide li (1) 19388 —Exit Section Wilderslide li (1) 19391 --Support Wilderslide li (1) 19416 --Crawl-In Double Fun-L Up (1) 19427 -- Single Spiral (1) 19698 -- Sloped Funnel Climber Barrier (Dbl) (2) 19758 -- Umbra Hex roof (12) 19762 — Umbra Roof Plug (1) 19786 -- Edge Climber Attachment 2'0/5'0 (1) 19806 -- Splitter 8' (1) 19807--Ripple Pass (1) G12025 — 3 1/2" Uprt Ass'Y Galv 10' (6) G12077 — 3 1/2" Uprt Ass'Y Galv 15' (3) 6232 — Pod (1'-0") 1 6240 GameTime-Xcelerator $5,836.00 $5,836.00 (Accent: )(Basic: 1 RDU GameTime - PrimeTime Swings - 2 Bay $4,755.00 $4,755.00' (RotoPlastic: 1 (Basic: ) (1) 8558 — 3 1/2" Zero-G Chair (5-12)-Gale Chain (1) 12584 --Ada Primetime Swing Aab, 3 1/2" Od (1) 12583 --Ada Primetime Swing Frame, 3 1/2" Od (3) 8910 — Belt Seat 3 1/2"Od(8910) 64 4862 GameTime -12" Playground Border $79.00 $5,056.00 1 4858 GameTime - Access Playcurb-W/Adap $782.00 $782.00 1 178749 GameTime -Owner's Kit $84.00 $84.00 1 14927 GameTime - NDS Play On Sign Package Page 2 of 5 GameTime c/o Cunningham Recreation PO Box 240981 Charlotte, NC 28224 800.438.2780 704.525.7356 FAX CUNNINGHAM RECREATION Lancaster Park, Option 2 (REV) - IPRA CWO Grant 20231PRA MISC - IPRA Funding Initiative - TERMS AND CONDITIONS Matching funds must be used towards the purchase of a qualified playground structure. Other freestanding play products are available at our best pricing through Omnia Partners. Representatives from IPRA, GameTime, and PlayCore will select qualifying projects to be considered for playground matching funds. Orders must be installed by December 2023 through GameTime's exclusive Illinois Representatives, Cunningham Recreation. Funding can only be applied to additional GameTime playground equipment purchases and only in conjunction with the original purchase. GameTime standard policies and warranties as listed in the 2023 Playground Design Guide apply. Matching funds apply to PowerScape, PrimeTime, Xscape& IONiX composite structures only. Matching funds do not apply to Tuff Forms, GFRC Landmark Design, or Freestanding products. Freight, installation, surfacing, material surcharges, and applicable sales tax are extra and not included as part of the matching funds. To qualify for a 100% matching grant, list price of the qualifying playground system ( must exceed $40,000, and be purchased with cash. Matching funds are subject to rounding rules and may vary based on qualified purchase. For award recipients who wish to bring fitness to their communities, separate funding will be available for GT Challenge Course with the funding amounts dependent on the course selected. Preconfigured adult outdoor fitness packages are also available - apply for up to $12,500 in funding for preconfigured outdoor fitness packages. Contact your Cunningham Recreation representative for a list of qualifying adult outdoor fitness packages. Freestanding playground products available to recipients through Omnia Partners. No other offer, discount, or special programs can be used with this funding program. All applications must be validated by the project administrator. GameTime reserves the right to decline any application for the IPRA funding initiative. Back to Agenda Quote # 162339-01-03 Contract: OMNIA #2017001134 Sub Total $100,412.00 Discount ($43,738.41) Freight $3,552.68 Comments * MATERIALS ONLY: Quotation does not include any site work, off-loading, storage, safety surfacing, or installation. * Taxes, if applicable, will be applied at the time of invoice. Please provide a copy of your tax exempt certificate to avoid the addition of taxes. * Surfacing & Install quoted separately. Page 3 of 5 GameTime c/o Cunningham Recreation PO Box 240981 Charlotte, NC 28224 800.438.2780 704.525.7356 FAX C11idNiRECREATION Lancaster Park, Option 2 (REV) - IPRA CWO Grant ACCEPTANCE OF QUOTATION: Acceptance of this proposal indicates your agreement to the terms and conditions stated herein. Accepted By (printed): Title: Telephone: Fax: P.O. Number: Date: Purchase Amount: $60,226.27 SALES TAX EXEMPTION CERTIFICATE #: (PLEASE PROVIDE A COPY OF CERTIFICATE) Salesperson's Signature Customer Signature BILLING INFORMATION: Bill to: Contact: Address: Address: City, State: Zip: Tel: Fax: E-mail: SHIPPING INFORMATION: Ship to: Contact: Address: Address: City, State: Zip: Tel: Fax: E-mail: 0 Back to Agenda Quote # 162339-01-03 Page 5 of 5 1111W-4 www.cunningham View z View 3 Color Palette: Deep Space + \ 800.438.2780 Back to Agenda COUNCIL LETTER CITY OF GALESBURG AUGUST 7, 2023 AGENDA ITEM: Approval of a quote to replace the sidewalk on Academy Street between Simmons Street and Main Street. SUMMARY RECOMMENDATION: The Interim City Manager, Interim Director of Public Works, and Purchasing Agent recommend approval of a quote for sidewalk replacement on Academy Street in the amount of $12,376.12 from Hein Construction Co., Inc. BACKGROUND: The new Galesburg Public Library is currently being constructed on a city block located on Main Street between Academy Street and West Street. As part of the new library construction, the public sidewalks are being replaced on three sides of the block. These three sides required replacement due to grade changes necessary for the new building and parking lot construction as well as for installation of new utilities. The east side of Academy Street between Simmons Street and Main Street did not require replacement, so it was not included in the project. The sidewalk is in poor shape, and the library has now expressed interest in it being replaced with the rest of the project and has asked for participation from the City. They proposed that the library cover the costs of removing the existing sidewalk and requested the City pay for the new sidewalk to be poured. Hein Construction is doing the site work and sidewalk replacement for the project and provided a quote in the amount of $12,376.12 for the City's portion of the proposed work. This includes installing an aggregate base under the sidewalk and pouring the new sidewalk. The quoted cost per square foot for pouring the sidewalk is lower than recent bid prices received from other sidewalk projects that the City has bid out. Also, the library covering the costs for the removal represents an approximately $5,000 value based on recent bid costs for sidewalk removal per square foot. This work is not in the 2023 budget and Public Works does not have any funds remaining in the 2023 budget for street and sidewalk projects. Therefore, it is recommended to use contingency funds from the General Fund to pay for this work. BUDGET IMPACT: Contingency funds will be used to fund this work. SUPPORTING DOCUMENTS: 1. Quote Prepared by: AJG Page 1 of 2 Back to Agenda F ESTIMATE 9130 N Industrial Road Peoria, IL 61615 Contact: Ciaron Graham Phone: (309)691-4774 Email: ciaron@heinconstruction.com Quote To: WIlliams Brother Construction Job Name: Att: Tyler Gilmour Date of Plans: Phone: 309-688-0416 Addendum: Email: tyler@wbci.us Add $27 per sf for truncated domes if needed. CITY SIDEWALKS ADD VERBAL REQUEST ITEM DESCRIPTION QUANTITY UNIT UNIT PRICE AMOUNT 10 2" AGGREGATE BASE 17.23 TON 68.91 1,187.32 20 4" CITY SIDEWALKS 1,512.00 SF 7.40 11,188.80 GRAND TOTAL $12,376.12 NOTES: Excludes: Permits & Fees Survey or Layout Private Locates Winter Removal Conditions Removal of Existing Walks Page 1 of 1 Back to Agenda 23-4080 COUNCIL LETTER CITY OF GALESBURG AUGUST 7, 2023 AGENDA ITEM: Bid recommendation, purchase a Versalift aerial and service body for the Traffic Division. SUMMARY RECOMMENDATION: The Interim City Manager, Interim Public Works Director, Fleet Superintendent, and Purchasing Agent recommend that the City Council approve waiving the normal purchasing policies to purchase a Versalift aerial and service body from Drake Scruggs, Springfield, IL for a total cost of $141,301.00. The aerial and service body will be installed onto the recently approved 2023 Ford F550 cab/chassis to construct an aerial lift truck for the Traffic Division. BACKGROUND: The Traffic Division currently utilizes a 2002 Ford F550 with a 40 ft aerial unit and 11 ft service body, which is scheduled for replacement in 2024. The aerial unit was rebuilt in late 2018 at a cost of $25,000. At that time, all hoses were replaced inside the insulated boom. Recently, one of those hoses came apart and a temporary repair was made by Drake -Scruggs in Springfield, IL which unfortunately lasted about one hour. The permanent repair requires replacement of the entire hose(s) assembly with an estimated cost of $8,000-$15,000. This repair would take approximately two to three months to complete and would not include any other worn components in the aerial unit. Furthermore, waiting for a new aerial lift truck is not possible without planning for additional costly repairs. Currently, this unit is out of service, thus rendering it useless to the Traffic Division forcing them to borrow the aerial lift truck from the Park Division, leaving that division without an aerial lift truck to perform their daily tasks. This entire unit is 21 years old and far beyond its useful life cycle. In the industry of aerial lift trucks, this unit is considered obsolete or, at the very least, not saleable in the used market. The city has the immediate opportunity to purchase a Versalift aerial and service body that meets the required specifications. The Versalift aerial and service body were originally ordered for a municipality to build an aerial lift truck but has since cancelled their order. Given the short time frame the Versalift aerial and service body may be available, it is proposed to waive the normal purchasing policy and purchase the replacement Versalift aerial and service body for the Traffic Division from Drake Scruggs, Springfield, IL. An attempt was made by the Fleet Superintendent to obtain a second quote on the aerial and service body from Altec Industries, but they will only quote complete aerial lift trucks which include the cab/chassis. The current lead time on a complete unit is two years. If the aerial and service body are no longer available at the quoted price, the city will issue a formal bid proposal in an attempt to secure an aerial and service body by the end of 2024. Prepared by: TDM Page 1 of 2 Back to Agenda Once the new aerial lift truck is put in production, the city anticipates selling the old aerial lift truck using Purple Wave online auction to allow for a larger pool of potential buyers. The current value of the aerial lift truck is estimated at $5,000, which will help offset the cost of the new unit. The Fleet Superintendent spoke with representatives from Drake Scruggs to ensure that in fact all areas of the city's request were met. City staff recommend approval of this purchase. BUDGET IMPACT: There are sufficient funds available in the Vehicle Replacement Fund (58) for this purchase. SUPPORTING DOCUMENTS: 1. Drake Scruggs Quote Prepared by: TDM Page 2 of 2 Back to Agenda Drake-Sciruggs Equipment Inc Home Office 2000 S. Dlrksen Parkway Springfield, IL 62708- (217) 753-3871 Fax (217) 753-2760 City of Galesburg Illinois Attn: Myron Miller 55 West Tompkins Street P.Q. Box 1387 Galesburg, IL 61401-0000 Tel.(309) 368-2990 Fax (309) 345-3668 We are pleased to quote to you, the equipment described below delivered F.O.B., Galesburg, IL in accordance with specifications attached: Quote Number 066123-0 Per the following specification we are quoting: Provide and install a Versalift VST-47-1 aerial, Brand FX fiberglass service body and accessories on a 84"CA chassis. NOTE: THIS IS AN ESTIMATE ONLY. ANY SURCHARGES INCURRED WILL BE ADDED TO THE FINAL TOTAL PRICE. NOTE: SHIPPING iS ESTIMATED. NOTE: CHASSIS AND CHASSIS COST ARE NOT INCLUDED IN BASE QUOTE. (COMPONENTS IN QUOTE ARE FOR A FORD) * Total --------------------------- $141,301.00 Delivery ARO Days State and municipal sales taxes are to be added if applicable. FET shall be added if applicable. Terms are Net 10. This Quote is valid for a period of 30 days from Wednesday, June 28, 2023. The goods described herein will be sold subject to the additional provisions and our regular warranty printed on the next page hereof. We thank you for the courtesy extended to us, and hope to be favored with your acceptance of this proposal. Your acceptance of this proposal will not be binding upon us until one of our salesmen and an authorizing person of your company approves this proposal hereon in writing. No parts shall be ordered until a signed copy of this form and/or a P.O. has been received. ACCEPTED: Respectfully Submitted, Date: Drake -Scruggs Equipment Inc. PO #t Quote Prepared By James Arnold Firm Name: Ry By: Michael Reed, Sales Representative H , Wednesday, June 28, 2023 Page 9 of 6 Back to Agenda Drake -Scruggs Equipment Inc. ADDITIONAL PROV€SIGNS 1. Occasions in which Drake -Scruggs Equipment Inc is to supply the cab and chassis for a customer it shall be invoiced to you upon delivery to Drake -Scruggs Equipment. 2. If, for any reason, delivery is not made within 10 days from the date specified, the cash selling price quoted herein will be subject to adjustment to conform to our regular cash selling price of the goods covered by this proposal in effect at the time of delivery. If the price adjustment results in an increase in price, you shall have the privilege of accepting delivery at the increased price or canceling your acceptance of this proposal by giving written notice of such cancellation to us within 5 days after notice of such price increase is given to you. 3. You agree to accept the goods covered by this proposal, as fulfilled thereof, with such changes in design and materials, or either of them, which we might make. 4. If any sales or excise taxes now in effect, shall be increased, or any new sales, excise, floor or processing taxes shall be imposed by federal, state, or local laws, you are to reimburse us for any and all such increased or new taxes that we may be required to pay or to reimburse to others by reason of the manufacture, purchase or sale of the articles and equipment covered by this proposal. The amount of such increased or new taxes may be billed as a separate item or added to the price of the articles and equipment to which they are applicable at our option. 5. We shall not be responsible for loss, damage, or delays in transportation after shipment, nor for failure to supply any goods covered by this proposal or to deliver the same on time where prevented by strikes, fires, or accidents, or by the demand exceeding the available supply, or by any other cause beyond our reasonable control. 6. Any cost incurred by Drake -Scruggs Equipment, Inc. as a result of either cancellation or change orders shall be passed to the buyer. *Delivery time is only an estimate. This time may change due to unforeseen problems. WARRANTY DRAKE-SCRUGGS EQUIPMENT, INC. Warrants each new article to be free from defects in material and workmanship under normal use and service, its obligation under this warranty being limited to making good any part or parts thereof which shall be returned to it with transportation charges prepaid, and which its examination shalt disclose to its satisfaction to have been thus defective, provided that such part or parts shall be so returned to it not later than (90) days after delivery of such article to the original purchaser. This warranty is expressly in lieu of all other warranties expressed or implied and of all other obligations or liabilities on its part, and it neither assumes nor authorizes any other person to assume for it any other liability in connection with the sale of its equipment. This warranty shall not apply to any article which shall have been repaired or altered outside of its shop in any way so as, in its judgment, to affect its stability, nor which has been subject to misuse, negligence or accident. Warranty on all new equipment is subject to the individual manufacturer as attached. Your Drake- Scruggs installed equipment is warranted from defects and workmanship for one year from the date of delivery. Included is one free field service trip within this warranty period. Normal travel charges will apply after this initial trip during the one year warranty period. After expiration of the one year warranty, normal travel, labor and material charges will apply. The one year warranty only applies to new components sold and installed by Drake -Scruggs Equipment Inc. Normal maintenance, repairs due to lack of maintenance and equipment transfers from chassis to chassis are not included in this warranty. Wednesday, June 28, 2023 Page 2 of 6 Quote Number: 066123-0 NOTE; THIS IS ANESTI:L ATEONLY. ANY SURCHARGES 1 ' Back to Agenda WILL BE ADDED TO THE FINAL TOTAL PR1CL NOTE: SHIPPING 1S ESTIMATED. Aerial VST-47-1 Insulated 46 ft. 4 Inches (14.1 m) telescopic/articulating aerial platform lift, including the items listed Continuous rotation including one pass slip ring for start/stop system. Six gpm (22.7 Ipm) open center hydraulic system at 3000 psi (210kg1cm2) Side mounted telescopic upper boom for low stowed platform. Fiberglass inner boom and ELECTROGARD provide insulation gap fully retracted meeting ANSI A92.2 requirements for Category C, 46 KV and below. Non -Tube bearings used throughout. One set of hydraulic tool outlets at platform without quick disconnect fittings (throttle control recommended). Includes adjustable pressure limit. Integral hydraulic oil reservoir with dual sight gauges and 17 gallon (64.4 1) capacity. Bottom suction with a gate valve is provided. Closed 24 in. X 24 in. X 42 in. (0.61 m X 0.61 m X 1.07m) fiberglass platform with one curbside step (In end hung position). Master/slave hydraulic leveling with upper and lower control to tilt for cleanout or rescue. Two operator's manuals and two service manuals (in English). ANSI A92.2 data plate. Two Slope Indicators with decals. Lower controls on turret with standard rotary joint. TruGuardTm dielectric isolating system with 4-Axis right hand single stick contro in lieu of the quoted 3 axis controller. Heavy duty rotator and platform support. Required with the platform elevator. Platform elevator (reduces the platform capacity by 100 Ibs). The elevator lifts the platform 24" vertically using a telescopic cylinder. This option adds seven inches of length from the centerline of the platfrom rotator and is not available with aluminum platform. One set of hydraulic tool outlets at platform with quick disconnect fittings. Closed 24"x 30"x 42" platform with one step to the curbside. Platform cover, nylon /vinyl 24" X 30" Plastic liner for 24" x30" platform with molded step. Standard category C 46KV and below dielectric certification. Platform capacity of 300 Ibs with the jib installed, 400 Ibs with the jib removed. 1000 Ibs jib capacity. Hydraulic articulating dual arm jib and winch package for up to 1000lbs. Standard 46.25" tall pedestal. Two speed throttle control for Ford F-550 with 6.7L diesel engine, Automatic transmission, PTO Emergency Power Insulated 12 VDC hydraulic system at platform and pedestal Auto boom latch for mounting on outer boom Electrogard. Aerial painted Universal White urethane. Wedoesday June 28. 2023 Page 3 of 6 Quote Number: 066123-0 NOTE. THIS IS ANESTIMATEOrVLY.ANT StICHARGES 1, Back to Agenda WILL BE ADDED TO THE FINAL TOTAL PRICE. NOTE: SNIPPING IS ESTI ►IATED Main modified A -Frame outriggers located in the front vertical compartments. Body Auxiliary independent narrow modified A -Frame outriggers, 10 Degree, for 30-35 Inch frame height chassis. Outrigger boom interlock system. Outrigger motion alarm. PTO and gear pump, with 8 gpm minimum, to power the aerial unit. Manufacturer's recommended amount of hydraulic oil to provide power to the unit. Fiberglass service body with the following features. BFXB 84DLSW4 STANDARD SERVICE BODY Compartment sizes: SS = 30.5 / 30.5 / 40 / 31 CS = 30.5 / 30.5 / 42 / WU FBCA = 81 OL = 132 W U = 29 OVERALL WIDTH - 94.00 PACK DEPTH - 20.00 FLOOR WIDTH - 54.00 PACK HEIGHT - 42.00 MOUNTING HEIGHT - 25.00 -STEEL UNDERSTRUCTURE - ALUM TREAD FLOOR -SMOOTH ALUMINUM BULKHEAD -STANDARD BRIGHT WHITE GELCOAT -STAINLESS STEEL ROTARY LATCH -TYPE 304 STAINLESS STEEL HARDWARE -TYPE 304 STAINLESS STEEL DOOR HINGE -VINYL COVERED S/S CABLE DOOR STOPS -NON-SKID COMPARTMENT TOPS -ALUMINUM ROCK GUARDS -BLACK PLASTIC FUEL BEZEL -AUTOMOTIVE GRADE BUBBLE GASKET -ONE PIECE MOLDED DOORS WITH AUTOMOTIVE FINISH BOTH SIDES. -RECESSED DOOR JAMS -FLOW THROUGH VENTILATION SYSTEM -REMOVEABLE WHEEL WELL PANELS -WHITE COMPARTMENT INTERIORS -RECESSED DOOR SEAL SYSTEM -LIGHT ADAPTOR FOR SPECIFIED CHASSIS -FULL LED LIGHTING PACKAGE -STOP / TAIL / TURN / MARKER & BACK-UP LIGHT -HOTSTICK DOOR - STREETSIDE -HOTSTICK SHELF - STREETSIDE Wednesday, June 28, 2023 Page 4 of 8 Quote Number: 066123-0 NOTE: THIS ISANESTIMATEONLY.ANYSURCHARGESINi Back to Agenda WILL BE ADDED TO THE FINAL TOTAL PRICE. NOTE. SHIPPING ISESTIMATE'D. COMPARTMENTATION: -STREETSIDE COMPARTMENTS: 1ST VERTICAL: TWO ADJUSTABLE SHELVES WITH DIVIDERS. OUTRIGGER CUTOUT -2ND VERTICAL: THREE ADJUSTABLE SHELVES WITH DIVIDERS -STREETSIDE HORIZONTAL COMPT OPEN -STREETSIDE REAR COMPARTMENT: TWO ADJUSTABLE SHELVES WITH DIVIDERS. -CURBSIDE COMPARTMENTS 1ST VERTICAL: MATERIAL HOOKS INSTALLED 2-3-2 OUTRIGGER CUTOUT 2ND VERTICAL: TWO ADJUSTABLE SHELVES WITH DIVIDERS. MATERIAL HOOKS INSTALLED 2-3-2 -CURBSIDE HORIZONTAL COMPT : ONE ADJUSTABLE SHELF WITH DIVIDERS. -CURBSIDE REAR COMPT : REAR COMPARTMENT #4 ACCESS STEPS (ALUM) SIDE ENTRY GRIPSTRUT STEPS. STAINLESS STEEL GRAB HANDLE MOUNTED ON BACK OF COMPARTMENT, ADDITIONAL FEATURES: -FLEXGLO COMPARTMENT LIGHTING TOP & SIDES OF DOOR - ALUMINUM TREAD TAILSHELF, 24" WI STORAGE, DOOR ON EACH END. -ALUMINUM LOADWALL LINERS ON STREETSIDE AND CURBSIDE WALLS. -COMPT TOP, ALUM TREADPLATE OVERLAY. -TWO WHEEL CHOCK HOLDERS, INSTALLED ONE EACH SIDE IN WHEEL WELL PANEL. -FOUR OUTRIGGER PAD HOLDERS, ONE INSTALLED NEAR EACH OUTRIGGER. 20" X 18" DSE Imprinted Mudflap Safety Equipment Two Buyers rubber wheel chocks with rope eyes 10" L x 6" H x 8" W . Polyurethane 18" x18" x 1" outrigger pad with a rope style handle. One (1) Triangle reflector kit. Shipped loose. Drake -Scruggs Shop to relocate OEM back up camera Towing Equipment One (1) ICC bumper with safety D-rings installed at the rear of the unit. Six prong trailer socket installed at the rear of the unit adjacent to the pintle hitch location. 2 5116 " ball - receiver tube mounted pintle hitch. 8 ton capacity. Unit certification. Includes dielectric test, stability test, clean and weigh prior to delivery. Wednesday, June 28, 2023 Page 5 of 6 Quote Number: 066123-0 NOTE., THIS ISANESTIMRTEONLY. ANY SURCHARGES IN Back to Agcnda WILL BEADDED TO THE FINAL TOTAL PRICE. NOTE: SHIPPING IS ESrIAIATF_'Tl. Lighting: (8) Ecco model ED3777AW Directional LEDs: Dual -color, multi-mountamberlwhite. - (2) in the front grill - (2) towards the front of the body; 1 on each side - (2) towards the rear of the body; 1 on each side - (2) on the back of body at tailshelf - Flood/puddle wired to a switch in the cab - Strobes wired to a separate switch in the cab. (2) GoLight 20004GT LED Spotlights; White - Permanent mount - Wireless Remote - Location determined at pre -paint inspection Total for One Unit FOB: Galesburg, IL State and municipal sales taxes are to be added if applicable. FET shall be added if applicable. Chassis Option #1 $141,301.00 *Check Mark to Select This Option Optional 2023 FORD F550 4x4 Reg chassis with 84"CA and gas engine. 4rlrl S58,400.00 Wednesday, June 28, 2023 Page 6 of 6 Back to Agenda % E11I,11.31 COUNCIL LETTER CITY OF GALESBURG AUGUST 7, 2023 AGENDA ITEM: Appraisal of Churchill property, located at 905 Maple Avenue SUMMARY RECOMMENDATION: Provided for council consideration and direction is an item directing city staff to obtain an appraisal of the Churchill property, located at 905 Maple Avenue. BACKGROUND: At the April 18, 2022 City Council meeting, the City Council approved an intergovernmental agreement with Galesburg School District 205 to accept Churchill Middle School in as "as is" condition, at no cost. At the June 5, 2023 City Council meeting, the city council approved an ordinance directing staff to sell the property located at 905 Maple Avenue. Included as item 23-1016 on this agenda for first reading, is an item authorizing the sale of a portion of the property located at 905 Maple Avenue. The item being presented for consideration is directing staff to obtain an appraisal for the property. Staff have reached out to companies that provide such services but have not received a response prior to the publication date of this letter. Therefore, this item does not include an exact quote for the cost to obtain the appraisal, but it is estimated that such a service would cost approximately $1,500 - $2,000 If this item is approved, staff will obtain quotes and initiate the process to have an appraisal conducted. BUDGET IMPACT: There are sufficient funds in the Planning Fund to cover the estimated appraisal cost of $1,500 - $2,000. SUPPORTING DOCUMENTS: Back to Agenda TOWN OF THE CITY OF GALESBURG Date: August 7, 2023 Agenda Number: 23-9016 TOWN FUND $1,500.00 GENERAL ASSISTANCE FUND $10,804.33 IMRF FUND SOCIAL SECURITY/MEDICARE FUND $2,401.70 LIABILITY FUND AUDIT FUND TOTAL $14,706.03 Back to Agenda 5:33 PM 07131123 Type Date Current Bill 07/21/2023 Bill 07126/2023 Bill 07/27/2023 Bill 07/28/2023 Bill 07/30/2023 Bill 07/31 /2023 Bill (17/3112023 Bill 07/31/2023 Bill 07/31/2023 Bill 07/31/2023 Bill 07131 /2023 Total Current 1-30 Total 1 - 30 > 30 Gen... 01/01/2023 Gen... 02/01/2023 Total > 30 TOTAL Num TOWN of the City of Galesburg - TOWN TOWN Payment Due Report July 11 to July 31, 2023 Name 9123318 5... — F&M Credit Card 072623 Ameren Illinois 0465642 CityGalesburg EXPENSES 3361 Galesburg Termite & Pest INV329433 OSI 0465662 CityGalesburg EXPENSES 0465390 CityGalesburg EXPENSES 070123_We... CityGalesburg EXPENSES 046544 CityGalesburg EXPENSES 2516082023 NCPERS 9117732_S... F&M Credit Card Audit# 12 Lora Cleaning Audit# 12R Lora Cleaning Memo Summit Hosting QBs July 21 to Aug 21 Acct# 5392319850 Service 6122 to 7/24123 2023 Microsoft 365 Renewals: Williams, Cabrera, Schafer, Hart Quarterly service pest control Contract Overage for 6130 to 7/29 Microsoft 365 License for H. Ledbetter Stratus July 2023 Water Acct# 018974-000 Service 6/2123 to 716123 2023 Microsoft 365 Licenses: Natof, Haugland unit # 2516 August Premium 2023 Summit Hosting QBs June 21 to July 21 2023 Reverse of GJE Audit# 12 — Due Date Open Balance 08/08/2023 71.89 08/0812023 382.81 08/08/2023 396.00 08/08/2023 35.00 08/08/2023 40.24 08/08/2023 99.00 08/08/2023 106.96 08/08/2023 34.21 08/08/2023 198.00 08/08/2023 64.00 08/15/2023 71.89 1,500.00 -563.00 U.UU based on A1P Aging Detail Page 1 Back to Agenda 4:56 PM ArliciiFkx, TOWN OF THE CITY OF GALESBURG - GA Genera! Assistance Payment Due Report July 11 -July 31, 2023 Type Name Num Date Memo Amount Jul 10 - 31, 23 Bill City TRANSIT Galesburg 0465391 G15837 07/31/2023 G15837 Transport Assist foy 1- 85.00 Bill City TRANSIT Galesburg 0465391 G15849 07/31/2023 G15849 Transport Assist foi 25.00 Sill City TRANSIT Galesburg 0465391 G15869 07/31/2023 G15869 Transport Assist for 20.00 Bill City TRANSIT Galesburg 0465391 G15869a 07/31/2023 G15869a Transportation Assist for 10,00 Bill City TRANSIT Galesburg 046591 G15869 07/31/2023 G15869 Transport Assist €oi 10.00 Bill City TRANSIT Galesburg 0465543 07/31/2023 Connecting Galesburq Bus Pass pro... 300.00 Bill Hy-Vee Main St # 1216 G15969 07/31/2022 G15969 Food Assist 44.53 Bill Hy-Vee Main St # 1216 G15913 07/31/2023 G15913 Food Assist for 1` 'y 88.72 Bill Hy-Vee Main St # 1216 G15975 07/31/2023 G15975 Food Assist )v 45.37 Bill Hy-Vee Main St # 1216 G15951 07/31/2023 G15951 Food Assist for 1 r... 38.14 Bill Hy-Vee Main St # 1216 G15931 07/31/2023 G15931 Food Assist for 100.00 Bill OSI INV329652 07/31/2023 Contract Overage for 4130 to 7129 Col... 288.45 Hill PETTY CASH 071323 07/31/2023 Petty Cash Reconcilliation 7113123 157.96 Jul 10 - 31, 23 1,213.17 Township Reporting for Trustees Page 1 Back to Agenda 9:31 AM TOWN OF THE CITY OF GALESBURG - GA 08/01123 General Assistance Advance Payment Report Cash Basis July 11 - July 31, 2023 Date Num Name Memo Paid Amount Income Expense 602 • Gen Assistance - Rent 07/13/2023 24489 LL Sun Garden Place, LLC G15977 Shelter Assist for 260.00 07/17/2023 24509 LL Bicknell, Donna L G15991 Shelter Assist foi Cedar 340.00 07/21/2023 24511 Esters, James G15996 Shelter Assist for 340.00 07/27/2023 24518 Villarreal, Melinda G16025 Shelter Assist for 340.00 07/28/2023 24521 LL KCHA G16017 Laundry Assist fo, 17.00 07/28/2023 24522 LL Vanguard Properties, LLC G16011 ShelterAssistfo 340.00 07/28/2023 24525 LL KCHA G16019 Shelter Assist fo _ 17.00 07/31/2023 24528 LL KCHA G16029 Shelter Assistfu, 17.00 07/31/2023 24529 LL Anderson, Charles G 16035 Shelter Assist for 173-71 Total 602 • Gen Assistance - Rent 603 • Gen Assistance - Utilities 07/13/2023 24490 AMEREN PLEDGE (17/13/2023 24491 AMEREN ILLINOIS 07/14/2023 24496 City WATER Galesburg 07/17/2023 24500 AMEREN ILLINOIS 07/17/2023 24505 AMEREN ILLINOIS 07/31/2023 24526 AMEREN ILLINOIS Total 603 • Gen Assistance - Utilities 612 • Gen Assistance - MisclLndrylTra 07/28/2023 24520 LL KCHA Laundry 07/28/2023 24524 LL KCHA Laundry 07/31/2023 24527 LL KCHA Laundry Total 612 - Gen Assistance - MisclLndrylTra 613 • Emergency Assistance - Rent 07/13/2023 24492 LL Hollow Tree Apartments 07/17/2023 24498 LL John, Ruby 07/17/2023 24501 LL Hollow Tree Apartments 07/17/2023 24504 LL Sandburg Lake Estates Total 613 - Emergency Assistance - Rent 1,844.71 Acct# 1186920058 G15973 Utility Assist for 340.00 Acct# 4720420233 G15970 Utility Assist for 245.44 Acct# 021730-000 G15980 Utility Assist for 144.51 Acct# 1605802087 Utility Assist for 204A 6 Acct# 3565466024 Utility Assist fc 195.49 Act# 9886297096 G16031 Utilty Assit fc, 26.35 1,155.95 G16017 Laundry Assist for 20.00 G16023 Laundry Assist- 20.00 616033 LaundryAssist i, 10.00 50.00 E15965 Emerg Shelter Assist for 691.58 E15986 Emerg Shelter Assist for, 450.00 E 15987 Emerg Shelter Assist for 443.00 G15979 Shelter Assist for 340.00 1,924.58 Twnship Reporting for Trustees (Paid Out Report) Page 1 Back to Agenda 9:31 AM TOWN OF THE CITY OF GALESBURG d GA 09/01/23 (general Assistance Advance Payment Report Cash Basis July 11 -July 31, 2023 Date Num 614 ° Emergency Assistance -Utility 07/13/2023 24493 07/17/2023 24499 07/17/2023 24502 07/21/2023 24510 07/25/2023 24512 07/25/2023 24513 07/25/2023 24514 07/25/2023 24515 07/25/2023 24517 07/27/2023 24519 07/28/2023 24523 Total 614 - Emergency Assistance - Utility 615 • Emergency Miscellaneous 07/14/2023 24497 Total 615 - Emergency Miscellaneous Total Expense Net Income Name Memo Paid Amount City WATER Galesburg Acct# 066242-000 E15972 Emerg Utility Assist fnr' 524.97 AMEREN PLEDGE Acct# 9788828047 Emerg Utility Assist foi 302.47 AMEREN PLEDGE Acct# 1484779013 Emerg Utility Assist f 496.00 AMEREN PLEDGE Acct# 2907819103 E15994 Emerg Utility 532.00 City WATER Galesburg Acct# 022026000 El6004 Emerg Utility Assist fu. - - 223.66 City WATER Galesburg Acct# 0078900000 E16003 Emerg Utilty Assi 207.35 City WATER Galesburg 066074000 E16001 Emerg Utiliity Assisi 1 240.64 AMEREN PLEDGE Acct# 8120130573 El6005 Emerg Utility essist 566.00 City WATER Galesburg Acct# 044574003 E16008 Emerg Utiilty Asst hunt 234.79 City WATER Galesburg Acct# 045589003 E16018 Emerg Utility Assist'_. ° 349.28 AMEREN PLEDGE Acct# 5067453042 El6009 Emerg Utility Assist, 434.76 4,111.92 State Farm Insurance - Just... Policy# 14549937010 El5983 Emerg Other Assistance for 504.00 snn nn I�L^S�ii�M -9,591.16 Twnship Reporting for Trustees (Paid Out Report) Page 2 Back to Agenda 1:18 PM SSMC FUN® 08/01123 Account QuickReport Accrual Basis July 11 to July 31, 2023 Tvue Date Name Memo Split Amount 108 • Cash in Bank - SSMC FUND General Journal 07/31/2023 Total 108 - Cash in Bank - SSMC FUND TOTAL Transfer JULY 2023 SSMC to TOWN 106 - Cash in Bank - TOWN FUND -2,401.70 -2,401.70 -2,401.70 GL Account QuickReport Page 1