HomeMy WebLinkAbout07152024 City Council Packet_155 W. TOMPKINS STREET
GALESBURG, IL 61401
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City Council Agenda
July 15, 2024
City Council Meeting Agenda
City of Galesburg, Illinois
City Council Chambers
July 15, 2024
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
Invocation
Approve Minutes from June 17, 2024
Presentation FY 2023 Annual Audit
Public Comment
Consent Agenda #2024-12
24-2016 Resolution Release of executive session minutes
24-2017 Resolution Supplemental MFT resolution for the Safe Routes to School Project
24-3028 Bid PSB water line replacement
24-3029 Bid ETSB backup dispatch center renovation
24-3030 Bid Replacement of a Galesburg Sanitary District sanitary sewer main
24-4043 Approve Acceptance of donated bus shelter at the Galesburg Public Library
24-4044 Approve Amendment to IDOT Grant to extend the timespan, and allow the
purchase of paratransit sized vehicles
24-5006 Receive FY 2023 Annual Comprehensive Financial Report
24-8011 Bills and Advance
Checks Approval and warrants drawn in payment of same
Passage of Ordinances and Resolutions
24-1013 Ordinance Addition of a Class C Liquor License (Final Reading)
24-1014 Ordinance Vacating a section of Victoria Avenue between N. Cedar Street and N.
West Street (Final Reading)
24-1015 Ordinance Zoning Amendment, 275 N Seminary St, from (R3A) Multi-family to
(B1) Neighborhood Business (First Reading)
Bids, Petitions and Communications
24-3025
Tabled
Bid Bateman Park Pickleball Court Resurfacing
City Manager’s Report
Miscellaneous Business (Agreements, Approvals, Etc.)
24-4045 Approve Minority/Woman owned Business Startup Assistance for Elementary
Earthworks, LLC
24-4046 Approve Emergency repair of a brick storm sewer on Monmouth Boulevard
Town Business
24-9013 Bills
Closing Comments
Adjournment
CITY MANAGER’S OFFICE
Operating Under Council – Manager Government Since 1957
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CITY COUNCIL MEETING
City Manager’s Report
July 15, 2024
CONSENT AGENDA #2024-12
Item 24-2016 Release of executive session minutes
Staff recommend approval of a resolution to release minutes that are deemed no longer
confidential, to not release certain minutes still deemed confidential and to destroy recordings
from executive session minutes over eighteen months old.
Item 24-2017 Supplemental MFT Resolution for the Safe Routes to School Project
Staff recommend approval of supplemental motor fuel tax (MFT) resolution for the Safe Routes
to School (SRTS) project near King and Lombard School. The city received a $250,000.00 SRTS
grant for this project. Five bids were received for the project, with low bid of $407,609.00
submitted by Centennial Contractors. The original amount estimated for the project was
$350,000.00, which requires the use of additional MFT funds in the amount of $57,609.00 to
complete the project.
Item 24-3028 PSB Water Line Replacement
Staff recommend approval of the bid from Mechanical Services of Galesburg Inc. for $103,800.00
to replace water piping on the Fire Department side of the Public Safety Building (PSB). The
galvanized water lines in the distribution system in the Public Safety building are past their useful
life and in need of complete replacement. It is planned to replace the piping on the Fire
Department side of PSB this year, and the Police Department side in 2026. Three bids were
received for this work, with Mechanical Services of Galesburg Inc. submitting the low bid. There
are sufficient funds in the general fund for this planned purchase, and the project is scheduled to
start the first week of August and be completed by September 13, 2024.
Item 24-3029 ETSB Backup Dispatch Center Renovation
Staff recommend approval of the bid from CAD Construction Inc. for $372,400.00 to renovate a
building for a backup dispatch center. The work includes asbestos abatement, EIFS wall coating
on the exterior of the building, roof replacement, new walls and doors, new casework, new
interior finishes, plumbing system replacement, new electrical, new data wire and jacks, and
installation of a mini split AC system in the server room. Five bids were received, with CAD
Construction providing the low and best bid. The Knox County Emergency Telephone System
Board has approved funding for the entire project; therefore, there is no budget impact for the
city. The project is anticipated to begin in August and be completed by November of 2024.
Item 24-3030 Replacement of a Galesburg Sanitary District sanitary sewer main
Staff recommend approval of the bid in the amount of $1,143,791.00 from Miller Trucking and
Excavating for replacement of a Galesburg Sanitary District sanitary sewer main. A total of six
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bids were received and the lowest bidder was Miller Trucking and Excavating. In 2022, the city
approved application for a Community Development Block Grant (CDBG) for replacement of a
sanitary sewer main, as well as a cooperation agreement with Galesburg Sanitary District (GSD).
This allowed for application for the $1.5 million grant, which was subsequently awarded, as GSD
was not an eligible entity to apply. The Western Illinois Regional Council (WIRC) will be
responsible for completing all required grant documentation on behalf of the City and GSD.
There will be no cost to the city as 100% of the project costs will be covered by a Community
Development Block Grant (CDBG) and Galesburg Sanitary District, if necessary.
Item 24-4043 Acceptance of donated bus shelter at the Galesburg Public Library
Staff recommend approval of the donation of a bus shelter from the Galesburg Public Library,
located on the south side of the library on West Simmons Street. The placement of the bus shelter
conforms with existing routes, and only anticipated budget impact is the cost of any future
maintenance or repairs to the bus shelter.
Item 24-4044 Amendment to IDOT Grant
Staff recommend approval of an amendment to the State of Illinois Grant Agreement CAP-22-
1222-FED to extend the timeframe and allow for the purchase of paratransit sized vehicles, both
of which are advantageous for the City. The amendment has been approved by IDOT, and now is
presented to the City for approval of the amendment, as well as an extension to the grant
agreement to 12/31/27. Upon approval of this amendment, the City will coordinate with the
State approved supplier to maximize the purchase of a combination of super-medium duty (22-
passenger) and medium duty (14-passenger) paratransit vehicles to replace the aging fleet.
Item 24-5006 FY 2023 Annual Comprehensive Financial Report
The 2023 Annual Comprehensive Financial Report is provided to be received and placed on file
with the City Clerk’s Office.
Item 24-8011 Bills
Bills and advanced checks are submitted for approval. All purchases are made in accordance with
purchasing policies, with bids over $25,000.00 utilizing the competitive bid process and approved
individually by the City Council. The attached bills list includes the July 2024 payments, as well as
payments reviewed by City Council in January 2024, which were inadvertently omitted from the
January 16, 2024, packet for official approval.
ORDINANCES AND RESOLUTIONS
Item 24-1013 Addition of Class C Liquor License (Final Reading)
Staff recommend approval of an amendment to Section 113.043(C) regarding Class C-1 liquor
licenses. Save More (formerly Save-a-Lot) is requesting a Class C-1 liquor license for the soon to
open grocery store. This license allows for the sale of all types of alcoholic liquor for consumption
off the premises only (packaged liquor). No gaming will be permitted at this location. This
ordinance will increase the number of Class C-1 liquor licenses issued to 31 in the City of
Galesburg.
Item 24-1014 Vacating a Section of Victoria Avenue (Final Reading)
Staff recommend approval of an ordinance vacating Victoria Avenue between N. Cedar Street
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and N. West Street. This section of Victoria Avenue is 40 feet in width and is unimproved. The
unimproved right-of-way is currently private driveways and grass area, which the adjoining
property owners have maintained over the years. The City does not intend to install a street on
this right-of-way and does not have a use for the property. Galesburg Sanitary District maintains
a storm sewer line on the right-of-way. They were notified of the vacation request and approved
as long as they are able to continue maintenance of their storm sewer in the future. The
ordinance reserves the right for Galesburg Sanitary District to maintain their sewer. Half of the
existing alley, or 20 feet, will be vacated to each adjoining property owner.
Item 24-1015 Zoning Amendment, 275 N Seminary Street (First Reading)
The Planning and Zoning Commission recommend approval of a zoning amendment for 275 N.
Seminary Street from (R3A) Multi-Family to (B1) Neighborhood Business. The applicant
purchased the property in April 2023 and is proposing to sell purified and alkaline mineral water,
they have described the business as a water store and refillery general store. Historically, this
property has been used for commercial purposes. The previous uses were allowed as non-
conforming uses. Because such uses have been discontinued for a period of 180 consecutive days,
any future uses would need to comply with the existing zoning of the parcel, or require a zoning
amendment to match the proposed usage.
BIDS, PETITIONS AND COMMUNICATIONS
TABLED Item 24-3025 Bateman Park Pickleball Court Resurfacing
The bid from Provantage Systems Inc. in the amount of $93,857.00 for resurfacing six outdoor
pickleball courts at Bateman Park was tabled at the June 17, 2024, meeting in order to allow
patrons of the facility to test the proposed new modular athletic surfacing system. The current
court surface is a concrete base covered in asphalt and the concrete has started to crack. It was
proposed to resurface the courts with a modular athletic surfacing system installed over the
existing surface, which would be significantly less expensive than rebuilding the current courts
with concrete. Two bids were received with Provantage Systems Inc. submitting the low and best
bid. There are sufficient funds budgeted in the Community Improvement/Infrastructure Fund
(12) for the cost of the proposed bid.
CITY MANAGER’S REPORT
MISCELLANEOUS BUSINESS (Agreements, Approvals, Etc.)
Item 24-4045 Business Startup Assistance for Elementary Earthworks, LLC
The KCAP Review Committee recommends approval of a $5,000.00 Minority and/or Woman
owned Business Startup Assistance Program for Elementary Earthworks, LLC. Staff concur with
this recommendation. Elementary Earthworks, LLC is proposing to establish an approximate
3,500 sq ft growing space as a home occupation in their rear yard. They are using a chemical free,
no till method of growing produce they will then sell to local eateries and markets. They are also
selling pre-started plants to the general public. The funds will be used to help with infrastructure
costs (such as irrigation) and supplies. In future years the goal would be to purchase land in town
that would be large enough to increase the amount of produce available and offer other
complementary amenities that would necessitate hiring employees. Per the Minority/Women
owned Startup Assistance Program guidelines, a self-employed person is eligible to receive
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$5,000 plus $2,500 per full-time employee created, up to a maximum of $10,000. In this case the
owner will be the only employee, so they are eligible to request $5,000.
Item 24-4046 Emergency repair of a brick storm sewer on Monmouth Boulevard
Staff recommend approval of authorizing emergency repair of a 54” brick storm sewer located
near Monmouth Boulevard. It was recently discovered that this main storm sewer, which drains
a large portion of the southwest section of the city, had water running out of a deteriorated
section of floor of the sewer and entering a nearby sanitary main. This has caused a large sinkhole
to form under the sidewalk and edge of the roadway on the south side of Monmouth Boulevard
and damaged a nearby sanitary manhole and adjacent 24” sanitary main. Due to the amount of
water that runs in the sewer during heavy rains, the void under the roadway has been getting
larger anytime rain occurs. Repairs were required to be made quickly to avoid further damage to
the roadway, storm sewer, and sanitary sewer system and avoid any safety concerns to the public
due to this damage. Due to the emergency nature of the need for repair, Laverdiere Construction
was authorized to begin work on making repairs to the sewer last week. Laverdiere Construction
Company has done many construction projects for the city and is experienced in sewer
construction. It is planned to complete this work on a time and material basis, and it is estimated
that the repairs will cost $60,000.00. Due to unforeseen circumstances that may arise during the
work, this cost is a rough estimate, and the final costs will not be known until the work is
complete.
TOWN BUSINESS
Item 24-9013 Town Bills
Respectfully submitted,
Eric Hanson
City Manager
Galesburg City Council Regular Meeting
City Council Chambers
55 West Tompkins Street, Galesburg, Illinois
June 17, 2024
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, Sarah Davis, and Steve Cheesman, 8. Also Present:
City Manager Eric Hanson, City Attorney Jason Jording, and City Clerk Kelli Bennewitz.
Mayor Schwartzman declared a quorum present.
The Pledge of Allegiance was recited.
A moment of silence was observed in lieu of an invocation.
Presentation: Galesburg Township -- Recognition of Dave Natof
Council Member Miller moved, seconded by Council Member Dennis, to approve the minutes of
the City Council’s regular meeting from June 3, 2024.
Roll Call #2:
Ayes: Council Members Hix, Dennis, Miller, White, Acerra, Davis, and Cheesman, 7.
Nays: None
Absent: None
Chairman declared the motion carried.
PUBLIC COMMENT
Jim Jacobs addressed the Council and stated that he understood that for the last several years,
the City has recognized Pride Month. To date, nothing has been done and he feels that it’s
important that the City recognize this month and the people that it represents who, throughout
history, have been marginalized all over the world. He believes this would show to everyone in
Galesburg that we are not going to stand for any kind of hatred, discrimination or oppression of
the people represented by Pride Week. He thanked Council Member Davis for bringing her pride
flag.
David Amor addressed the Council and thanked the City Manager for adding this resolution to
the agenda, as well as thanking the Council for approving the resolution for the last four years.
He commended them for their intention of continuing to do so every year, as is mentioned in
the resolution. He stated that he is the secretary for United Against Hate and the group was
concerned at the last City Council meeting when the resolution was not on the agenda. He
believes it is important for our community and a significant component, particularly for the
youth who are members of the gay community, who are more at risk than their peers for
June 17, 2024 Page 1 of 10
suicide, depression, and potential substance abuse. He feels it is important for the City to make
it clear that as a community we recognize, welcome, and support everyone who is in our
community.
David Selkirk, Golf Commission, addressed the Council and announced that at Bunker Links’ 100
year Centennial Golf Outing they had approximately 140 players and were able to give away
great prizes and enjoy music and food. The following Saturday was the Galesburg Firefighter
Golf Tournament, the largest golf outing that Bunker has ever hosted. They enjoyed breakfast,
lunch, and secured many sponsorships. He thanked everyone at the golf course, Bryan Luedtke,
Matt Miles, and all the staff, for taking care of the course so well. He also indicated that if
anyone would like to tour the golf course, please stop by and the staff will contact him.
Bill Sime addressed the Council in favor of the Pride Month resolution. While he didn't support
the Lake Storey expansion proposal for a number of reasons, he does recognize that growth is
essential for the City to thrive. He believes sustainable growth also depends on Galesburg
presenting itself as a welcoming community in which to live. He feels that Pride Month
promotes inclusion, equity and diversity and believes that these concepts are ones that our
community wants to embrace. We want to show people that we want them to come here, stay
here and help grow our community. He asked the City Council to vote in favor of the resolution
and would like to see it on the agenda in 2025.
Salle Wade addressed the Council regarding the fireworks that have already started in
neighborhoods. She stated that if you live in an upscale part of town, this may not be a problem
for some, but they have already started in her part of town. This problem affects four
populations of people -- household pets and the wildlife in our area, veterans who have PTSD,
people who have chronic anxiety, and depression, and who are recovering from abuse of
alcohol and drugs, and the kids who live in environments where there is a lot of violence and
gun use. She proposed that the City take action by offering a healthy fine for these individuals
who set off fireworks in town.
Darla Krejci addressed the Council and stated that she was also here to commend the Council
for adding the Pride Month resolution to the agenda; however, she made a request that it be
removed from the Consent Agenda and made its own agenda item that's voted upon, and that
the resolution be read aloud for the record. As a statement to those in the LGBTQ+ community,
this would be very meaningful.
Reverend Andrew Jowers addressed the Council and noted that he has been absent for a while
but that it's good to be able to participate in local government and that he is excited that he
lives in a land of opportunity, liberty and justice for all. He shared two pictures that his students
drew of people, one is black and one is white. He stated that some may say we have come a
long way but if times were reversed, he wouldn’t have had a chance to speak here this evening.
He noted Romans 3:23 and that as a country, we have lost our way in terms of love and holding
up life. He went on to say that the young people in Galesburg are bored and have nothing to
do, and noted the bowling alley that is gone and has been turned into a liquor store. He now
sees that there is an expansion of the cannabis facility and a lot of people went to jail for
June 17, 2024 Page 2 of 10
marijuana, but now it's legal. He stated that we have a contradiction and asked everyone to
examine their hearts on November 5th, where there will be a decision made on whether there
will still be liberty and justice for all, which is also a Galesburg issue. That is what he thinks the
whole idea of America is for all of us, to live and be free, and noted his black skin and there was
a time when his hands weren't free.
CONSENT AGENDA #2024-11
All matters listed under the Consent Agenda are considered routine by the City Council and will
be enacted by one motion.
24-2013
Approve Resolution 24-12 adding Jennifer O’Hern, Finance Director and City Treasurer, as an
authorized bank signer.
24-2014
Approve Resolution 24-13 declaring the month of June as LGBTQIA+ Pride Month.
24-3023
Approve the proposal submitted by Decision Optimization Technology in the amount of
$100,000 to provide Pavement Management Services. The City will be reimbursed for the total
associated costs through a Statewide Planning and Research Grant from IDOT.
24-8010
Approve bills in the amount of $1,159,660.04 and advance checks in the amount of $49,844.15.
Council Member Davis moved, seconded by Council Member Acerra, to approve Consent
Agenda 2024-11.
Roll Call #3:
Ayes: Council Members Hix, Dennis, Miller, White, Acerra, Davis, and Cheesman, 7.
Nays: None
Absent: None
Chairman declared the motion carried by omnibus vote.
Council Member Davis moved, seconded by Council Member Acerra, to remove agenda item
24-2014 from the Consent Agenda.
Roll Call #4:
Ayes: Council Members Dennis, Miller, White, Acerra, Davis, and Cheesman, 6.
Nays: Council Member Hix, 1.
Absent: None
Chairman declared the motion carried.
Council Member Davis moved, seconded by Council Member Dennis, to approve Resolution
24-13 declaring June as LGBTQIA+ month.
Roll Call #5:
June 17, 2024 Page 3 of 10
Ayes: Council Members Hix, Dennis, White, Acerra, Davis, Cheesman, and Mayor
Schwartzman, 7.
Nays: Council Member Miller, 1.
Absent: None
Chairman declared the motion carried.
PASSAGE OF ORDINANCES AND RESOLUTIONS
24-1009
Council Member Miller moved, seconded by Council Member White, to approve Ordinance
24-3731 on final reading amending the zoning for the property at the northeast corner of
Saluda Road and Huston Street from R2, Tow Family, to R1A, Single Family.
Roll Call #6:
Ayes: Council Members Hix, Dennis, Miller, White, Acerra, Davis, and Cheesman, 7.
Nays: None
Absent: None
Chairman declared the motion carried.
24-1010
Council Member Miller moved, seconded by Council Member Davis, to approve Ordinance
24-3732 on final reading amending the zoning for the property at 755 North Henderson Street
from B1, Neighborhood Business, to B2, General Business.
Roll Call #7:
Ayes: Council Members Hix, Dennis, Miller, White, Acerra, Davis, and Cheesman, 7.
Nays: None
Absent: None
Chairman declared the motion carried.
24-1011
Council Member Miller moved, seconded by Council Member Acerra, to approve Ordinance
24-3733 on final reading amending the zoning for the properties generally located south of First
Street and between Pennsylvania Avenue and Michigan Avenue from R1A, Single Family, to B2,
General Business.
Roll Call #8:
Ayes: Council Members Hix, Dennis, Miller, White, Acerra, Davis, and Cheesman, 7.
Nays: None
Absent: None
Chairman declared the motion carried.
24-1013
Ordinance on first reading amending Section 113.043 (C) of Chapter 113 of the Galesburg
Municipal Code regarding the limitation on the number of Class C-1 liquor licenses.
June 17, 2024 Page 4 of 10
24-1014
Ordinance on first reading vacating Victoria Avenue between North Cedar Street and North
West Street.
24-2015
Council Member Miller moved, seconded by Council Member Cheesman, to approve Resolution
24-14 in support of the City’s application to the State of Illinois’ Rebuild Downtowns and Main
Streets Capital Grant for proposed improvements on Simmons Street between Cherry Street
and Prairie Street and between Kellogg Street and Seminary Street.
Roll Call #9:
Ayes: Council Members Hix, Dennis, Miller, White, Acerra, Davis, and Cheesman, 7.
Nays: None
Absent: None
Chairman declared the motion carried.
BIDS, PETITIONS, AND COMMUNICATIONS
24-3024
Council Member Miller moved, seconded by Council Member Acerra, to approve the bid from
Bi-State Masonry, Inc. in the amount of $57,622 for the masonry repairs at the Galesburg Water
Treatment Plant building.
Roll Call #10:
Ayes: Council Members Hix, Dennis, Miller, White, Acerra, Davis, and Cheesman, 7.
Nays: None
Absent: None
Chairman declared the motion carried.
24-3025
Council Member Davis moved, seconded by Council Member Acerra, to discuss the resurfacing
of six outside pickleball courts at Bateman Park.
City Manager Hanson reported that staff has talked to at least one of the vendors who have
agreed that if this is tabled tonight, they will bring a court into town and set it up and let people
play on it. Staff would recommend putting this particular item on the table while staff works
with the vendors to bring the product in so that people can try it out. The Council can then
either proceed or vote the bid down and go a different pathway.
Council Member Acerra moved, seconded by Council Member Davis, to table agenda item
24-3025 for the resurfacing of six outside pickleball courts at Bateman Park.
Roll Call #11:
Ayes: Council Members Hix, Dennis, Miller, White, Acerra, Davis, and Cheesman, 7.
Nays: None
Absent: None
Chairman declared the motion carried.
June 17, 2024 Page 5 of 10
24-3026
Council Member Miller moved, seconded by Council Member Dennis, to approve the sale of the
following City-owned properties:
ACCEPT SOLE BID:
Tract 2: Flacco Family Farms LLC for $589
Tract 9: John Stipp for $150
Tract 10: Mark Rasmussen for $201
ACCEPT HIGH AND BEST BID:
Tract 4: Andrew Ahlberg for $6000
Tract 5: Robert Henness for $610
ACCEPT BEST BID:
Tract 7: Mark Rasmussen for $201
Council Member Davis inquired on the few that are recommended to reject based on a lack of
documentation of plans for the properties and asked if it is necessary to have documentation or
is it a recommended part of the procedure to bid for the properties. City Manager Hanson
noted that staff in fact met with some of those submitters earlier today, but that the
justification for that is so that if they are not adjoining properties and they intend to use the
property for development purposes, the City has adequate information to believe that those
projects are going to proceed. He added that in most cases, the City has spent a substantial
amount of money acquiring, maintaining, or demolishing these properties, and before we sell
them we want to ensure that something productive happens to them, which is why we ask for
development plans. He also noted that this isn't the only pathway, and that anyone can submit
a proposal on any track once they meet all the requirements, and provided guidance to that
effect to those individuals this afternoon.
Roll Call #12:
Ayes: Council Members Hix, Dennis, Miller, White, Acerra, Davis, and Cheesman, 7.
Nays: None
Absent: None
Chairman declared the motion carried.
24-3027
Council Member Hix moved, seconded by Council Member White, to approve the bid submitted
by Brandt Construction Company in the amount of $2,189,342.20 for the 2024 intermittent
resurfacing project.
Roll Call #13:
Ayes: Council Members Hix, Dennis, Miller, White, Acerra, Davis, and Cheesman, 7.
Nays: None
Absent: None
Chairman declared the motion carried.
June 17, 2024 Page 6 of 10
CITY MANAGER’S REPORT
City Manager Hanson announced and welcomed the City’s new Director of Finance, Jennifer
O'Hern. He added that she is a phenomenally talented individual who we are glad is returning
home to Galesburg to help lead our finance department. He also thanked Bobbi Chockley for
her six months of service leading as the Interim Director of Finance following Gloria Osborn’s
retirement; she did a phenomenal job and appreciated her leadership.
MISCELLANEOUS BUSINESS (AGREEMENTS, APPROVALS, ETC.)
24-4041
Council Member Miller moved, seconded by Council Member Acerra, to approve a letter of
commitment with the Illinois Department of Transportation for replacing the structure carrying
Lincoln Park Drive over U.S. 34. The City will continue the maintenance of the sidewalk, similar
to the agreement currently in place for the existing bridge.
Roll Call #14:
Ayes: Council Members Hix, Dennis, Miller, White, Acerra, Davis, and Cheesman, 7.
Nays: None
Absent: None
Chairman declared the motion carried.
24-4042
Council Member Miller moved, seconded by Council Member White, to approve a proposal
submitted by Farnsworth Group in the amount of $81,000 to complete the engineering and
architectural work on the Cooke Park development project.
Roll Call #15:
Ayes: Council Members Hix, Dennis, Miller, White, Acerra, Davis, and Cheesman, 7.
Nays: None
Absent: None
Chairman declared the motion carried.
Council Member Miller moved, seconded by Council Member White, to sit as the Town Board.
The motion carried.
TOWN BUSINESS
24-9012
Trustee Hix moved, seconded by Trustee Miller, to approve Town bills and warrants to be drawn
in payment of same.
Fund Title Amount
Town Fund $7,445.93
General Assistance Fund $9,990.31
IMRF Fund
June 17, 2024 Page 7 of 10
Social Security/Medicare Fund $1,500.00
Liability Fund $4,177.58
Audit Fund
Total $23,113.82
Roll Call #16:
Ayes: Trustees Hix, Dennis, Miller, White, Acerra, Davis, and Cheesman, 7.
Nays: None
Absent: None
Chairman declared the motion carried.
Trustee Miller moved, seconded by Trustee White, to resume as the City Council. The motion
carried.
CLOSING COMMENTS
Council Member White stated his appreciation for the approval of the Pavement Management
Services tonight, which will be $100,000 well spent. He has always stated that there are
problems with the streets in his ward and this will be a way to look at all of them in our
community in a consistent and manageable manner. He’s also glad that the intermittent
resurfacing project will soon start and is happy that South Street and Academy Street around
Knox College will be a focus.
Council Member White also stated that he is glad that Cooke School has been chosen to be
developed into a park since he spent so much time there as a kid and is proud of the individual
who has spearheaded that project. He announced that on Juneteenth there will be several
events, starting at the library from Noon to 4 p.m. there will be a movie and vendors, and 4 p.m.
to 7 p.m. at Park Plaza there will be a young man from the Quad Cities speaking. He also
thanked Council Member Dennis and his wife for attending a special event for his daughter and
for helping them celebrate.
Council Member White left the meeting at 6:57 p.m.
Council Member Acerra wanted to express her confidence that the City will be able to come to a
resolution on the controversy of what surface should be on the pickleball courts. She is a big
proponent of wellness and she wants to advocate that racquet sports in particular are one of
the best ways to maintain health as people get older, as well as dancing, for cognitive function,
coordination and so forth. She hopes everyone approaches this with an open mind and noted
that the City was very successful with the disc golf project and getting input, and now the City
has a fabulous new disc golf course. She also announced that Josh Fleming would like to have
the City Council come and learn to play disc golf, and she hopes that it can be coordinated in the
near future. She appreciates all the efforts of the City and staff and all the input from those that
are enthusiasts for pickleball.
Council Member Davis thanked the community members who helped make sure that the City
had a Pride Month resolution on the agenda tonight, and also offered an apology, stating that
June 17, 2024 Page 8 of 10
she should have been on top of making certain that it was on an agenda previous to this
evening and apologizes for her lack of initiative. She expressed her appreciation for the
opportunity to read the resolution out loud tonight and added that it meant a lot to her. She
added that unfortunately, even though much progress has been made, there are still people
who speak against and vote against the inclusion of queer people and the full recognition of our
human rights. She wants the queer community in Galesburg to know that she is a safe person,
her home is a safe place, and her inbox is a safe place to email. If anyone is concerned about
anything related to being LGBTQ+ or just related to life in general, or a specific concern or
complaint in the community, and you want to make sure that you feel safe and comfortable
talking to a City representative, she encouraged citizens to reach out to her. She noted that her
email is on the City’s website as well as a cell phone where she can be texted or left a message.
Council Member Davis stated that she wanted to add a few more items to some of the statistics
and facts that were mentioned, including a few positive ones. It is mentioned a lot about the
LGBTQ+ community struggling more with mental health, depression, suicide, and addiction. She
thinks it is really important to point out that that is not due to anyone's inherent state of
existence but is due to how they are treated. They are not inherently prone to higher risks
because of their sexual orientation or gender, or gender identity, but they are placed at higher
risk because of how they are mistreated and stigmatized in society. It is also acknowledged that
90% of LGBTQ+ young people this year have said that their well-being is negatively impacted
due to politics. In 2023, more than 500 bills were introduced in state legislatures, 84 of which
were signed into law, targeting the LGBTQ+ community. In the current year, more than 475 bills
have been introduced, and is just a reminder that there is still a lot of work to do.
Council Member Cheesman wanted to mention with a summer solstice coming officially on
Thursday, that citizens in our community and surrounding communities can get out and enjoy
the opportunities that our City offers, both within our recreation services and what private
businesses and vendors offer. There's a lot to do here and a lot of things for us to get out and
feel good about so he hopes everyone has a chance to get out and enjoy the summer in
Galesburg.
Council Member Hix welcomed Jennifer O’Hern and is looking forward to working with her. He
also announced that he is getting closer to playing his 100 rounds of golf at Bunker Links in
honor of their 100th anniversary. He also wanted to note that it is the 80th anniversary of
D-Day and was recently reading a book and watching several movies on that history and
acknowledged that we would likely not be able to stand up, put our hands over our hearts and
say the Pledge of Allegiance if it hadn't been for the thousands of brave men and women who
stormed the beaches in Normandy and saved our freedom. Council Member Hix added that his
wife works for the VA Clinic in town and meets veterans every day and has the chance to talk to
these amazing people every day.
Council Member Dennis stated that he had lunch at the new Mexican restaurant downtown on
Main Street, El Barril, and encouraged people to visit them too.
June 17, 2024 Page 9 of 10
Council Member Miller announced that this coming Friday at 11 a.m there will be a ribbon
cutting at H.T. Custer Park and added that the money that the City spent there has been well
worth it, as well as the other parks around town. The children that have been out there have
been enjoying it, as well as the families having cookouts on weekends. He stated that he
couldn't be prouder to be a part of it and is looking forward to seeing what the City is going to
do with Cooke School.
Council Member White returned to the meeting at 7:08 p.m.
Mayor Schwartzman restated that the ribbon cutting will be held on Friday at 11 a.m. at H.T.
Custer Park. He also announced that the City Council will not meet on July 1st but will next
meet again on July 15th. He announced that there are a lot of things going on in Galesburg,
including Railroad Days in two weeks, which is one of our long-lasting events, the Big Bang
Boom event on July 4th, where he hopes everyone can turn out for the festive occasion. In
addition, this coming Wednesday is Juneteenth, which is actually a federal holiday as of 2021,
and we are very fortunate to be able to celebrate it in our city. He noted that as Council
Member White mentioned, there are events at the public library and Park Plaza.
The Mayor also announced that concurrent with Railroad Days will be Lapanda Days, which will
be partly in Galesburg and partly in Monmouth. This is a phenomenal event and one that he
looks forward to each year. He will be posting information about these events on his Facebook
page, and assumes the City and other entities will be posting the events as well so that
everyone can get details. The Mayor also reminded everyone that it is PTSD month and as was
noted earlier in the meeting, it’s really important that we try to reduce if not eliminate the
fireworks that are taking place throughout the City at irregular times during the month. He
asked that people be cognizant and respectful of those individuals and animals that live in their
neighborhood and do their best to constrain their desire for fireworks.
There being no further business, Council Member Dennis moved, seconded by Council Member
Miller, to adjourn the regular meeting at 7:12 p.m.
Roll Call #17:
Ayes: Council Members Hix, Dennis, Miller, White, Acerra, Davis, and Cheesman, 7.
Nays: None
Absent: None
Chairman declared the motion carried.
Peter D. Mayor Schwartzman, Mayor
Kelli R. Bennewitz, City Clerk
June 17, 2024 Page 10 of 10
COUNCIL LETTER
CITY OF GALESBURG
JULY 15, 2024
AGENDA ITEM: Release of Executive Session Minutes
SUMMARY RECOMMENDATION: It is recommended by the City Clerk and City Attorney that
the City Council approve the Resolution to release minutes that are deemed no longer
confidential, to not release certain minutes still deemed confidential and to destroy recordings
from executive session minutes over eighteen months old.
BACKGROUND: The City Council has met at different times in Executive Session to discuss
negotiations, compensation, discipline, performance, appointment, employment or dismissal of
specific employees, probable or imminent litigation and land acquisition. Written minutes have
been kept for all meetings. The Open Meetings Act states that minutes of closed meetings shall
remain closed to the public until the public body determines that it is no longer necessary to
protect the public interest or the privacy of an individual by keeping them confidential.
BUDGET IMPACT: None.
SUPPORTING DOCUMENTS:
1. Resolution
2. Schedules A and B
3. Copies of Released Executive Session Minutes
______________________________________________________________________________
Prepared by KRB Page 1 of 1
24-2016
RESOLUTION NO.
RESOLUTION AUTHORIZING THE RELEASE OF
EXECUTIVE SESSION MINUTES
WHEREAS, the Mayor and Council of the City of Galesburg have met from time to time in
executive session for purposes authorized by the Illinois Open Meetings Act; and
WHEREAS, pursuant to the requirements of the Act the City Clerk has kept written minutes
of all such executive sessions; and
WHEREAS, pursuant to the requirements of 5 ILCS 120/2.06 (C), the Mayor and Council have
met in closed session to review all closed session minutes; and
WHEREAS, the Council has determined that a need for confidentiality still exists as to the
executive session minutes set forth on Schedule "A" attached hereto.
WHEREAS, Illinois Compiled Statutes, 5 ILCS 120/2/06 (C) provides that the verbatim record
may be destroyed after 18 months after approval by the public body and if the public body
approves the minutes of the closed meeting that meet the minutes requirements applicable to
open meetings.
NOW THEREFORE, BE IT RESOLVED BY THE MAYOR AND COUNCIL OF THE CITY OF
GALESBURG, KNOX COUNTY, ILLINOIS, as follows:
SECTION 1: The Executive Session Minutes from those meetings set forth on Schedule "A"
attached hereto are hereby confidential, Schedule “B” are no longer confidential
and will be released.
SECTION 2: Pursuant to Section 2.06(C) of the Open Meetings Act, the Clerk is further
authorized to destroy the verbatim records of all Closed Meetings that have
occurred more than 18 months from the date of this Resolution, the Council
having approved written Minutes of all such meetings.
SECTION 3: This Resolution shall be in full force and effect from and after its passage and
approval according to law.
Approved this day of July 2024 by a roll call vote as follows:
Roll Call #:
Ayes:
Nays:
Absent:
Abstain:
Peter D. Schwartzman, Mayor
ATTEST:
Kelli R. Bennewitz, City Clerk
Executive Session Minutes
Confidential
Schedule A
July 15, 2024
October 21, 1985 Personnel
May 16, 1988 Personnel, Litigation
January 15, 1990 Personnel Evaluation
September 4, 1990 Personnel Evaluation
December 16, 1991 Personnel Evaluation
April 4, 1994 Personnel
April 17, 1995 Negotiations
July 31, 1995 Personnel
September 18, 1995 Personnel, Negotiations
August 5, 1996 Litigation and Negotiations
February 17, 1997 Personnel
May 19, 1997 Pending Litigation, Property Acquisition/Sale and
Negotiations
November 3, 1997 Pending Litigation
March 16, 1998 Personnel, Negotiations
August 3, 1998 Personnel
December 21, 1998 Personnel
January 4, 1999 Acquisition/purchase of Property
February 1, 1999 Personnel
March 1, 1999 Personnel
January 18, 2000 Property Acquisition
April 17, 2000 Property Acquisition & Release of Minutes
October 16, 2000 Land Acquisition
December 18, 2000 Personnel, City Manager Evaluation
July 2, 2001 Pending Litigation & Land Acquisition
February 4, 2002 Personnel
February 18, 2002 Pending Litigation & Personnel
March 26, 2002 Litigation
April 1, 2002 Pending Litigation
January 6, 2003 Personnel
July 7, 2003 Negotiations
August 4, 2003 Union Negotiations & Releasing Minutes
August 13, 2003 Union Negotiations
October 6, 2003 Union Negotiations
October 13, 2003 Litigation & Personnel
January 20, 2004 Personnel
January 26, 2004 Personnel
March 15, 2004 Personnel
August 2, 2004 Pending Litigation
January 18, 2005 Litigation
_______________________________________________________________________
Page 1 of 7
February 7, 2005 Negotiations
March 7, 2005 Negotiations
March 15, 2005 Personnel, Evaluation of the City Manager
April 12, 2005 Personnel, Evaluation of the City Manager
April 18, 2005 Setting the price for Sale of Property owned by the
public body
June 6, 2005 Personnel, Evaluation of the City Manager
June 20, 2005 Personnel, Evaluation of the City Manager
July 5, 2005 Property Acquisition
August 15, 2005 Personnel
October 17, 2005 Negotiations
December 5, 2005 Personnel – City Manager Evaluation & Negotiations
December 19, 2005 Personnel – City Manager Evaluation
April 3, 2006 Negotiations
April 25, 2006 Negotiations
August 15, 2006 Personnel
September 26, 2006 Personnel
October 16, 2006 Personnel
October 24, 2006 Personnel
November 6, 2006 Personnel
August 6, 2007 Land Acquisition
January 17, 2008 Personnel, Evaluation of the City Manager
January 22, 2008 Pending Litigation & Land Acquisition
March 3, 2008 Purchase or lease of real Property
March 17, 2008 Purchase or lease of real Property
April 21, 2008 Sale and acquisition of Property
July 21, 2008 Sale and acquisition of Property
September 15, 2008 Collective Negotiating
October 22, 2008 Sale and acquisition of Property
October 29, 2008 Sale and acquisition of Property
November 12, 2008 Sale and acquisition of Property
November 24, 2008 Sale and acquisition of Property
January 14, 2009 Personnel, Evaluation of City Manager, Release of
Executive Session Minutes, Sale or acquisition of
Property
February 16, 2009 Personnel
June 1, 2009 Collective Negotiating
August 31, 2009 Personnel
September 16, 2009 Personnel
November 2, 2009 Collective Negotiating
December 7, 2009 Collective Negotiating
February 15, 2010 Collective Negotiating and Sale or acquisition of
Property
March 1, 2010 Personnel
May 4, 2010 Sale or acquisition of Property
_______________________________________________________________________
Page 2 of 7
July 6, 2010 Personnel and Sale or acquisition of Property
July 19, 2010 Personnel
August 24, 2011 Personnel
August 30, 2010 Personnel
September 8, 2010 Personnel
November 1, 2010 Claim settlement
November 5, 2010 Personnel
November 12, 2010 Personnel
November 13, 2010 Personnel
November 17, 2010 Sale or acquisition of Property
September 19, 2011 Litigation
November 7, 2011 Litigation
January 23, 2012 Personnel
February 6, 2012 Litigation
March 5, 2012 Collective Negotiating
April 16, 2012 Collective Negotiating
July 16, 2012 Personnel
August 6, 2012 Collective Negotiating and litigation
August 20, 2012 Personnel and land acquisition
October 22, 2012 Purchase or lease of real Property
November 19, 2012
January 23, 2012
February 6, 2012
March 5, 2012
April 16, 2012
July 16, 2012
August 6, 2012
August 20, 2012
October 22, 2012
November 5, 2012
November 19, 2012
November 26, 2012
December 3, 2012
December 17, 2012
January 7, 2013
February 4, 2013
February 18, 2013
March 4, 2013
March 11, 2013
April 14, 2013
May 13, 2013
June 3, 2013
Sale or lease of Property and settlement of claims
Personnel
Litigation
Collective Negotiating
Collective Negotiating
Personnel
Collective Negotiating and litigation
Personnel and land acquisition
Purchase or lease of real Property
Collective Negotiating and purchase or lease of real
Property
Sale or lease of Property and settlement of claims
Purchase or lease of real Property
Sale or lease of Property
Sale or lease of Property
Settlement of claims, Collective Negotiating, purchase
or lease of real Property
Personnel and purchase or lease of real Property
Personnel
Litigation and Sale or lease of Property
Sale or lease of Property
Release of executive session minutes, Sale or lease of
Property, and litigation
Sale or lease of Property
Litigation
_______________________________________________________________________
Page 3 of 7
July 1, 2013
July 15, 2013
December 16, 2013
January 6, 2014
February 17, 2014
March 3, 2014
March 17, 2014
April 7, 2014
May 19, 2014
June 16, 2014
July 21, 2014
July 28, 2014
September 15, 2014
October 20, 2014
October 27, 2014
November 17, 2014
December 15, 2014
February 2, 2015
February 16, 2015
March 16, 2015
May 4, 2015
May 18, 2015
October 19, 2015
December 7, 2015
December 21, 2015
February 15, 2016
March 21, 2016
April 4, 2016
June 6, 2016
June 20, 2016
August 1, 2016
November 21, 2016
April 17, 2017
June 5, 2017
July 3, 2017
July 17, 2017
August 7, 2017
August 21, 2017
October 2, 2017
November 20, 2017
December 18, 2017
January 2, 2018
January 16, 2018
February 5, 2018
Collective Negotiating
Property Acquisition
Personnel
Collective Negotiating and Property Acquisition
Personnel and litigation
Personnel and Property Acquisition
Personnel
Property Acquisition
Property Acquisition
Collective Negotiating
Property Acquisition and litigation
Property Acquisition and litigation
Property Acquisition
Sale of Property and litigation
Collective Negotiating and Property Acquisition
Purchase of Property
Collective Negotiating and litigation
Sale or lease of Property
Property Acquisition
Litigation
Settlement of claims, Property Acquisition, and
litigation
Collective Negotiating
Settlement of claims
Litigation
Personnel
Litigation
Litigation
Litigation
Litigation
Personnel
Property Acquisition
Litigation and personnel
Personnel
Personnel
Property Acquisition
Litigation
Litigation
Collective Negotiating, Property Acquisition
Collective Negotiating, litigation
Collective Negotiating
Personnel and Collective Negotiating
Personnel
Personnel
Collective Negotiating
_______________________________________________________________________
Page 4 of 7
March 5, 2018
March 19, 2018
March 26, 2018
April 16, 2018
May 21, 2018
September 4, 2018
November 5, 2018
January 24, 2019
February 4, 2019
February 18, 2019
March 4, 2019
March 18, 2019
April 1, 2019
May 6, 2019
June 3, 2019
November 4, 2019
December 2, 2019
December 16, 2019
January 6, 2020
January 21, 2020
March 2, 2020
July 27, 2020
September 21, 2020
November 16, 2020
December 7, 2020
February 1, 2021
March 1, 2021
March 29, 2021
May 17, 2021
July 6, 2021
July 26, 2021
September 7, 2021
March 7, 2022
April 4, 2022
May 2, 2022
June 6, 2022
August 15, 2022
August 17, 2022
August 24, 2022
September 6, 2022
November 14, 2022
December 5, 2022
December 17, 2022
February 6, 2023
March 6, 2023
Personnel
Personnel and Property Acquisition
Personnel and Property Acquisition
Collective Negotiating
Litigation
Litigation
Litigation
Litigation and Property Acquisition
Personnel
Personnel
Personnel
Personnel and litigation
Personnel
Personnel and litigation
Litigation
Personnel
Personnel
Personnel
Personnel
Personnel
Personnel
Litigation
Collective bargaining and litigation
Collective bargaining
Property Acquisition
Collective bargaining
Litigation
Personnel
Collective bargaining
Litigation
Collective bargaining and litigation
Collective bargaining and Property Acquisition
Litigation and release of executive session minutes
Personnel
Property Acquisition and Sale of Property
Litigation
Personnel
Personnel
Personnel
Personnel
Litigation and personnel
Personnel
Personnel
Litigation
Litigation and Property Acquisition
_______________________________________________________________________
Page 5 of 7
May 15, 2023
June 5, 2023
June 12, 2023
July 12, 2023
August 21, 2023
September 5, 2023
September 11, 2023
September 18, 2023
November 6, 2023
February 19, 2024
April 1, 2024
April 15, 2024
Property Acquisition and personnel
Personnel
Personnel
Personnel
Litigation and personnel
Litigation and personnel
Litigation and personnel
Collective Negotiating
Litigation
Property Acquisition
Collective Negotiating
Sale of Property
_______________________________________________________________________
Page 6 of 7
Executive Session Minutes
No Longer Confidential
Schedule B
July 15, 2024
March 21, 2005 Property Acquisition and setting the Sale price
of Property
May 19, 2008
May 18, 2009
September 14, 2009
March 15, 2010
April 26, 2010
May 24, 2010
May 7, 2012
December 3, 2012
May 6, 2013
May 13, 2013
May 20, 2013
August 5, 2013
August 19, 2013
October 21, 2013
November 4, 2013
November 18, 2013
May 20, 2019
December 21, 2019
February 17, 2020
Property Acquisition
Property Acquisition
Sale or Property Acquisition
Sale or Property Acquisition
Property Acquisition
Setting of purchase price or lease of real
Property for the use of the public body
Property Acquisition and claim settlement
Sale or lease of real Property
Property Acquisition, Sale of Property and
possible litigation
Sale of Property
Property Acquisition and Sale of Property
Property Acquisition
Property Acquisition
Property Acquisition
Property Acquisition
Property Acquisition and Sale of Property
Personnel and litigation
Sale of Property
Personnel and litigation
April 5, 2021
March 21, 2022
April 26, 2022
December 5, 2022
December 19, 2022
July 13, 2022
July 18, 2022
July 21, 2022
July 25, 2022
August 10, 2022
August 12, 2022
January 17, 2023
March 20, 2023
Litigation, Property Acquisition, Personnel,
Collective Bargaining
Personnel
Personnel
Personnel
Personnel
Personnel
Property Acquisition
Personnel
Personnel
Personnel
Personnel
Property Acquisition & Personnel
Property Acquisition
_______________________________________________________________________
Page 7 of 7
Executive Session Minutes Galesburg City Council
Erickson Conference Room
March 21, 2022
Roll Call #1: Present: Mayor Peter Schwartzman, Council Members Bradley Hix, Wayne Dennis,
Kevin Wallace, Dwight White, Jaclyn Smith-Esters, Sarah Davis, and Larry Cox, 8. Also Present:
City Manager Todd Thompson, City Attorney Bradley Nolden, and City Clerk Kelli Bennewitz.
Mayor Schwartzman called the meeting to order at 7:27 p.m.
City Attorney Brad Nolden announced that the City Council has convened into Executive Session
for the purposes of discussing employment matters for Todd Thompson, City Manager (5 ILCS
120/2 (c) (1).
City Manager Thompson reported that he has officially given his resignation effective May 15,
2022. Two items he would like to discuss with Council include an interim city manager and
managing the recruitment process for a new appointment.
Thompson stated that there are typically two approaches to providing an interim. His
recommendation is to appoint Wayne Carl as the interim city manager. He noted that he has
spoken to Carl and he is willing to take on this role; however, he is not interested in the position
permanently. He also noted that it would be difficult for Carl to be the Public Works Director
and the interim, and that he would likely be relying heavily on Brad Nolden, Gloria Osborn,
Aaron Gavin, and other Department Directors.
Another approach would be to hire an interim from outside our organization. If this option is a
consideration, he would recommend hiring one that has experience as a city manager. He
would also suggest contracting with a firm that provides professional managers to serve in this
role.
The City Manager stated that similar to providing for an interim, the recruitment process can be
managed in-house or by a firm that specializes in recruiting city managers and public
administrators. He noted that he would strongly recommend using an outside firm to assist with
the hiring process and to approve moving forward with a request for proposal. Thompson
stated that the Council could expect to pay between $25,000 and $30,000 for such a firm, as
well as additional costs for the reimbursement of any travel expenses for final candidates.
He added that search firms will usually assist with finding a candidate until the Council selects
someone to hire. If no one is identified during the initial process, it will be repeated without a
fee, except for direct expenses (advertising, travel). Firms will also usually provide a 12-month
guarantee if a candidate leaves or is terminated during that period of time.
He noted that he is aware of cities trying to do recruitment themselves to save money, fail, and
then hire a consultant. This looks bad and wastes a great deal of time. Experience working in
Illinois is something that should be considered.
_____________________________________________________________________________________________
March 21, 2022 Page 1 of 3
The consensus of the Council was to issue an RFQ with a ten-day turnaround so that an
approval can be put on an April agenda. The Council was also in agreement to appoint Wayne
Carl as the Interim City Manager but that any questions about his qualifications or the process
should be sent to the Mayor by Tuesday, March 29th.
City Manager Thompson left the meeting at 7:45 p.m.
The consensus of the Council was to provide an increase of 2.5 percent, similar to other
employees, and to provide it retroactively for 2021 and January 2022.
Council Member Dennis moved, seconded by Council Member Hix, to approve the minutes from
the March 7, 2022, executive session meeting.
Roll Call #2:
Ayes: Council Members Hix, Dennis, Wallace, White, Smith-Esters, Davis, and Cox, 7.
Nays: None
Absent: None
Chairman declared motion carried.
There being no further business, Council Member Smith-Esters moved, seconded by Council
Member White, to return to the regular session Council Meeting at 7:55 p.m.
Roll Call #3:
Ayes: Council Members Hix, Dennis, Wallace, White, Smith-Esters, Davis, and Cox, 7.
Nays: None
Absent: None
_____________________________________________________________________________________________
March 21, 2022 Page 2 of 3
Chairman declared motion carried.
Kelli R. Bennewitz, City Clerk Approved
Peter D. Schwartzman, Mayor Released
_____________________________________________________________________________________________
March 21, 2022 Page 3 of 3
Executive Session Minutes Galesburg City Council
Erickson Conference Room
April 26, 2022
Roll Call #1: Present: Mayor Peter Schwartzman, Council Members Bradley Hix, Wayne Dennis,
Kevin Wallace, Dwight White, Jaclyn Smith-Esters, Sarah Davis, and Larry Cox, 8. Also Present:
City Manager Todd Thompson, Interim City Manager Wayne Carl, Mark Peterson, and City Clerk
Kelli Bennewitz.
Mayor Schwartzman called the meeting to order at 6:02 p.m.
The Mayor opened the meeting by stating that the City has an exciting opportunity in front of
them and wished Todd Thompson the best of luck in Rock Island. He noted that he has not
been through a CM recruitment process before but that it will be an important job for the entire
Council. He hopes to get diverse views and feels that GovHR is extremely capable to assist with
the process.
Mark Peterson, Vice President, GovHR, introduced himself and thanked the City for the trust in
their company. He noted that he is delighted to begin the process with Galesburg and that it
would likely be one of the most important decisions the Council can make.
Peterson reviewed the following schedule with Council Members (dates subject to change). He
noted that most of his communication will be with the Mayor. Peterson briefly described the
sections of the recruitment schedule. A copy of the schedule has been attached to this record.
April 26
Recruitment Kick-Off Meeting with the Mayor and City Council. Consultant to present
preliminary draft of the recruitment schedule.
April 28 - May 6
Consultant to conduct individual interviews with the Mayor and each member of the City
Council. Consultant also to interview other key stakeholders as identified by the Council such as
senior City staff.
May 6
Finalize recruitment schedule based upon Council direction.
May 9
Based upon interviews with the Mayor, Council, and other stakeholders, the consultant will
develop a Candidate Profile for Council review and comment.
May 13
Consultant to transmit initial draft of Position Announcement, along with a recommended
advertising source list, to the Mayor & City Council.
_____________________________________________________________________________________________
April 26, 2022 Page 1 of 4
May 13
Consultant to begin drafting Recruitment Brochure
May 18
Receive comments from the Mayor and City Council. on the draft Position Announcement and
revise the document accordingly.
May 19
Post Position Announcement with all authorized advertising sources Including professional
associations, job boards, newspapers, social media platforms, and the GovHR USA Career
Center. Application deadline - June 20, 2022. Should expect between 20-30 applications.
May 23
Consultants to submit initial draft of Recruitment Brochure to the Mayor and Council for review
and approval.
May 26
Receive comments from the Mayor and Council on the Recruitment Brochure and revise the
document accordingly.
May 27
Post Recruitment Brochure. Links are added to other job postings. Council is encouraged to send
the link for the brochure to their own contacts as well.
May 19 - June 29
Consultant to use a professional network to identify & contact potential candidates for the
position. Also, direct solicitations will be sent to 400 to 600 potential candidates identified via
the GovHR USA candidate database.
June 20
Application deadline. Peterson noted that approximately 60% of candidates will be from the
midwest.
June 21 - July 4
Consultant to undertake comprehensive review of all applicants to identify most qualified
candidates. All top tier candidates are interviewed by consultant (via Zoom) and preliminary
background investigations and reference checks are Initiated.
July 11
Consultant to present Recruitment Report to the Mayor and City Council. City Council selects
final candidates.
July 12
Final candidates are notified of their selection to advance In the process.
_____________________________________________________________________________________________
April 26, 2022 Page 2 of 4
July 20 - 23
On-site interviews will be conducted with all final candidates.
July 25
Mayor and City Council convene a special meeting to deliberate and attempt to reach consensus
on a final selection.
July 26 - 29
An employment offer is extended to the selected candidate and negotiations involving the
employment agreement details are completed. If requested by the governing body, the
consultants will assist the parties with the negotiation of the final terms and conditions of the
employment agreement.
August 1
Mayor and City Council to formally approve the employment agreement with the new City
Manager at this regular meeting of the Council. Tentative start date - September 6, 2022.
Peterson noted some logistics of each section of the process and that the schedule is fluid.
Once a finalist is chosen, he will enlist a third party to do a background check and then the
actual vote will be taken in a public Council meeting with the hope of unanimous approval. He
also stated that if the new City Manager leaves for any reason within a year, they will do a
follow-up search.
Discussion was held on involving other staff, such as Department Directors and possible other
community stakeholders. Peterson stated that he would highly recommend that the
management team be part of the process and that he plans to meet with senior staff to get
their most desirable and important characteristics for a new CM as well. Any internal
candidates would not be part of the process.
It was suggested that possibly the stakeholders involved could include a representative from the
County, CUSD 205, Chamber of Commerce, etc. The Mayor inquired about public participation,
and Council Member Wallace asked specifically about constituents from their Wards. Peterson
stressed that regardless of the groups, he will not ask the candidates to be ranked but instead
give their impressions only.
Peterson distributed a list of professional skills, competencies, and attributes that Council could
consider important for the position of a chief executive or city manager. He asked that they
rank their top five characteristics they want to see for a new Galesburg CM.
Discussion was held on preferred educational attainment and experience. Peterson noted that
most CM candidates will be credentialed through ICMA and he recommended that preference
be given that a candidate have at least 7-10 years of managerial experience in local government
management.
_____________________________________________________________________________________________
April 26, 2022 Page 3 of 4
City Manager Thompson’s compensation was noted at $160,000 and it was agreed upon that
starting salary for a new CM should be between $150,000-$160,000, but that he would get
comp data to the Council for their review. He would also suggest that a car allowance be looked
at since it is typically standard, but probably remove the IMRF payment by the City that the
current CM has currently. It was also proposed that relocation assistance be provided and that
the Residency Rule be left as a requirement at this time.
Peterson stated that the group had covered a lot of ground and he thanked them for their time.
He will talk with Cathy St. George about scheduling meetings and will get a list of possible
stakeholders in the community from the City Manager.
Council Member Dennis moved, seconded by Council Member White, to approve the minutes
from the March 21, 2022, executive session meeting.
Roll Call #2:
Ayes: Council Members Hix, Dennis, Wallace, White, Smith-Esters, Davis, and Cox, 7.
Nays: None
Absent: None
Chairman declared motion carried.
There being no further business, Council Member Cox moved, seconded by Council Member
Dennis, to return to the regular session Council Meeting at 8:12 p.m.
Roll Call #3:
Ayes: Council Members Hix, Dennis, Wallace, White, Smith-Esters, Davis, and Cox, 7.
Nays: None
Absent: None
Chairman declared motion carried.
Kelli R. Bennewitz, City Clerk Approved
Peter D. Schwartzman, Mayor Released
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April 26, 2022 Page 4 of 4
Executive Session Minutes Galesburg City Council
Erickson Conference Room
July 13, 2022
Roll Call #1: Present: Mayor Peter Schwartzman, Council Members Kevin Wallace, Dwight
White, Jaclyn Smith-Esters, and Sarah Davis, 5. Present via Phone: Council Members Bradley
Hix, Wayne Dennis, and Larry Cox, 3. Also Present: City Clerk Kelli Bennewitz and Mark
Peterson (GovHR).
Mayor Schwartzman called the meeting to order at 6:01 p.m.
City Council has convened into Executive Session for the purposes of the appointment,
employment, compensations, discipline, performance, or dismissal of specific employees and
the approval of the June 6, 2022, executive session minutes, 5 ILCS 120/2 (c) (1) and (21).
Council Member Wallace moved, seconded by Council Member Smith-Esters, to approve the
minutes from the June 6, 2022, executive session meeting.
Roll Call #2:
Ayes: Council Members Hix, Dennis, Wallace, White, Smith-Esters, Davis, and Cox, 7.
Nays: None
Absent: None
Chairman declared motion carried.
Mark Peterson, GovHR Consultant, gave an overview of the application pool as follows:
Total number of applicants - 32
State / Country distribution:
Illinois - 14
Florida - 3
Ohio - 2
Nebraska - 2
Michigan - 2
Indiana - 1
Wisconsin - 1
North Carolina - 1
Nevada - 1
Massachusetts - 1
Kansas - 1
Oklahoma - 1
Oregon - 1
Pakistan -1
Number of Galesburg area applicants - 5
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July 13, 2022 Page 1 of 3
Number of internal applicants - 2
Applicants with experience as a City/County Manager/Administrator - 13
Applicants that are currently “in-transition” or currently unemployed - 7
Peterson noted that he was pleased with the quality of the candidates but was surprised at the
smaller pool of applicants. He was estimating 35 or more, but that this size has been typical
recently. He also stated that he had hoped for better diversity and also made the Council aware
that he contacted several with direct outreach and that the advertisement went far and wide.
He stated that he asked all the presented applicants what attracted them to Galesburg and this
position and many noted the stability and past tenures of city managers. He noted that elected
bodies are getting more complex and political and that many city managers are seeing shorter
tenures.
Peterson reported that candidates all have diverse backgrounds, some very seasoned and some
he would consider “rising stars.” Some had unconventional backgrounds or only had private
sector experience. He noted that he puts candidates into two tiers. Tier 1 candidates are
strong, seem to be a good fit, and check most of the boxes based on the Council’s position
profile. Tier 2 candidates usually have one concern or a lack of experience in his estimation.
Mayor Schwartzman stated that with this process, it is hoped that a consensus could be reached
on five or more candidates for a Zoom interview. If less than that, possibly the candidates could
be brought in for a direct interview.
Peterson reviewed each of the eleven candidates by tier in alphabetical order.
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July 13, 2022 Page 2 of 3
The consensus of the Council was to invite the following candidates to a Zoom interview
(alphabetical order):
Peterson stated that all will be invited to a Zoom interview, even the two local candidates. He
would anticipate 7-8 questions for approximately 30 minutes. He asked that if Council
Members have questions, they please submit them to him first. It was decided that the Council
would hold the Zoom interviews on Thursday, July 21, 2022. The meeting will be called to order
at 5:15 p.m. with the first interview starting at 5:30 p.m.
There being no further business, Council Member Smith-Esters moved, seconded by Council
Member White, to return to the regular session Council Meeting at 7:46 p.m.
Roll Call #3:
Ayes: Council Members Hix, Dennis, Wallace, White, Smith-Esters, Davis, and Cox, 7.
Nays: None
Absent: None
Chairman declared motion carried.
Kelli R. Bennewitz, City Clerk Approved
Peter D. Schwartzman, Mayor Released
_____________________________________________________________________________________________
July 13, 2022 Page 3 of 3
Executive Session Minutes Galesburg City Council
Erickson Conference Room
July 18, 2022
Roll Call #1: Present: Mayor Peter Schwartzman, Council Members Bradley Hix, Kevin Wallace,
Dwight White, Jaclyn Smith-Esters, and Sarah Davis, 6. Absent: Council Members Wayne
Dennis and Larry Cox, 2. Also Present: Interim City Manager Wayne Carl, City Attorney Brad
Nolden, and City Clerk Kelli Bennewitz.
Mayor Schwartzman called the meeting to order at 5:16 p.m.
City Attorney Brad Nolden noted that the City Council has convened into Executive Session for
the purposes of property acquisition, 5 ILCS 120/2 (c) (5).
Interim City Manager Carl reported that the South Street storm sewer runs underneath a
portion of a house located at 518 W. South Street. Recently, a section of the old brick storm
sewer collapsed on the top, near the residence. On July 8th the City subsequently received a
large amount of rain which washed out the dirt between the section of the sewer that had
collapsed and the house nearby, which undermined the foundation of the house. He
distributed copies of pictures to the Council.
City staff had already been in contact with the owners regarding renting the property due to the
line of the sewer. There are no tenants in the home and it is his understanding that everything
has been moved out and that the property is empty.
Due to the storm sewer running under a portion of the house, and the damage to the
foundation of the house, it is proposed to purchase the house from the owners of the property,
Calvary Baptist Church, for $39,000. This will allow the City to demolish the house, as well as
complete the planned South Street storm sewer reconstruction project without having to
reroute the storm sewer around the house.
Interim City Manager Wayne Carl reminded Council that in April, the City Council approved an
engineering services agreement for storm sewer replacement on South Street. Bids for the
project are included on tonight’s agenda. The project entails reconstructing a dilapidated brick
storm sewer that runs under South Street, between Monmouth Boulevard and Holton Street.
He noted that he has had one demolition bid come in at $30,000 but is waiting for two more.
Once demolition takes place, he will be proposing to move the storm sewer back to its existing
alignment that would save $150,000 on the project.
City Attorney Nolden stated that a restriction will be placed on the property/permanent
easement so that no building can take place in that location in the future (over the new storm
sewer line).
There being no further business, Council Member White moved, seconded by Council Member
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July 18, 2022 Page 1 of 2
Wallace, to return to the regular session Council Meeting at 5:26 p.m.
Roll Call #2:
Ayes: Council Members Hix, Wallace, White, Smith-Esters, and Davis, 5.
Nays: None
Absent: Council Members Dennis and Cox, 2.
Chairman declared motion carried.
Kelli R. Bennewitz, City Clerk Approved
Peter D. Schwartzman, Mayor Released
_____________________________________________________________________________________________
July 18, 2022 Page 2 of 2
Executive Session Minutes Galesburg City Council
Erickson Conference Room
July 21, 2022
Roll Call #1: Present: Mayor Peter Schwartzman, Council Members Kevin Wallace, Dwight
White, Jaclyn Smith-Esters, and Larry Cox, 5. Absent: Council Members Bradley Hix and Sarah
Davis, 2. Present via Zoom: Council Member Wayne Dennis, 1. Also Present: City Clerk Kelli
Bennewitz and Mark Peterson (GovHR).
Mayor Schwartzman called the meeting to order at 5:18 p.m.
The City Council convened into Executive Session for the purposes of discussing the
appointment, employment, compensation, discipline, performance, or dismissal of specific
employees and the approval of the July 13 and July 18, 2022, executive session minutes, 5 ILCS
120/2 (c) (1) and (21).
Council Member White moved, seconded by Council Member Smith-Esters, to approve the
minutes from the July 13, 2022, executive session meeting.
Roll Call #2:
Ayes: Council Members Dennis, Wallace, White, Smith-Esters, and Cox, 5.
Nays: None
Absent: Council Members Hix and Davis, 2.
Chairman declared motion carried.
Council Member Wallace moved, seconded by Council Member Smith-Esters, to approve the
minutes from the July 18, 2022, executive session meeting.
Roll Call #2:
Ayes: Council Members Dennis, Wallace, White, and Smith-Esters, 4.
Nays: None
Absent: Council Members Hix and Davis, 2.
Abstain: Council Member Cox, 1.
Chairman declared motion carried.
Council Member Bradley Hix joined the meeting via Zoom at 5:22 p.m.
Council Member Sarah Davis joined the meeting at 5:27 p.m.
Mark Peterson, GovHR, welcomed everyone and explained the process and the agenda for the
evening. He provided each Council Member with a City Manager Candidate Interview
Questionnaire in order to take notes. Each Council Member will ask the same question for each
candidate. He noted that there is a time constraint of 30 minutes for each so he will ask each
candidate to be concise with their answers. If there is time at the end, he will offer time to each
candidate to ask questions. He will direct the questions to the Mayor first.
The following is the schedule for the Zoom interviews:
_____________________________________________________________________________________________
July 21, 2022 Page 1 of 3
The following interview questions were asked of each candidate:
1. Why do you want to be Galesburg’s City Manager?
2. Please describe for us the ideal role of the Mayor, Council Members, and City manager in a
municipality operating under the Council-Manager Form of Government?
3. What is your understanding of the intent behind the “Defund the Police” movement and
what are your thoughts about this idea?
4. As you know, in recent years our nation has become very polarized on many important
issues. The Galesburg community, including the City Council, has not been immune to some
of this divisiveness. Therefore, can you share with us some ways in which you might help to
unite the Council and ultimately the community?
5. Please share with us any experience you have had in your current or past positions with
developing and/or implementing environmental sustainability initiatives, and to what extent
do you feel it is important for municipalities to be proactive in creating and maintaining a
clean and healthy local environment?
6. What are some common mistakes that City Managers make?
7. Please describe your style of communication, and specifically comment on how your
communication approach would align with the value that we place on openness and
transparency?
8. Galesburg is a culturally, racially, and socio-economically diverse community. As our City
Manager, please explain how you would work to ensure that our local government is
inclusive, attentive, and responsive to all members of our community?
City Clerk Bennewitz note: Candidate interview answers will not be printed into the minutes. A
verbatim recording of the interviews will be kept in the City Clerk’s office as well as a copy of
each candidate’s questionnaire from the interview.
After the interviews, Peterson inquired about proceeding. The Mayor noted that since the
Work Session was canceled for Monday evening, Council could meet to review City Manager
candidates at 5:30 p.m. instead. This would give Council time to review over the weekend and
prepare to come back with their thoughts on Monday.
It was discussed that many Council Members graded each as they went through the process.
Peterson reminded them that a “deep dive” background check will be completed on those
chosen to move on, as well as checks on prior employment and references.
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July 21, 2022 Page 2 of 3
The Mayor stated that on Monday the Council will also need to decide on the interview process
going forward and what people they would like involved, such as Department Directors, other
staff, community stakeholders, civic and social groups. Dates for in-person interviews will also
need to be determined.
Peterson noted that he would recommend two days for in-person interviews if four finalists are
selected; Council could power through one day if there were three finalists.
Mayor Schwartzman stated that Mr. Peterson will have a scoring system that will be used with
the Council Member’s anonymous selections. He asked that everyone be respectful of the
internal candidates and mindful of everyone’s decision to support or not support a candidate.
Council Member Smith-Esters stated that she would like to revisit everyone’s resumes. Council
Member Cox added that he believes it is important to include the Department Directors as they
will need to work with the City Manager. Mr. Peterson noted that he believes it is a good idea to
involve staff also -- not as decision makers but in order to get their honest opinions. He also
reminded the Council that there shouldn’t be a rush to make a decision and that he would
recommend a second interview once finalists are decided upon and not to make a choice based
on one interaction.
The Mayor reminded the Council that there could be a possibility that once a candidate is
selected, the terms of the contract will still need to be worked out which could be difficult in
some cases. He noted that a person could also remove themselves from the running.
The consensus of the Council was to meet again on Monday, July 25, 2022, at 5:30 p.m.
There being no further business, Council Member Smith-Esters moved, seconded by Council
Member Wallace, to return to the regular session Council Meeting at 9:23 p.m.
Roll Call #2:
Ayes: Council Members Hix, Dennis, Wallace, White, Smith-Esters, Davis, and Cox, 7.
Nays: None
Absent: None
Chairman declared motion carried.
Kelli R. Bennewitz, City Clerk Approved
Peter D. Schwartzman, Mayor Released
_____________________________________________________________________________________________
July 21, 2022 Page 3 of 3
Executive Session Minutes Galesburg City Council
Erickson Conference Room
July 25, 2022
Roll Call #1: Present: Mayor Peter Schwartzman, Council Members Bradley Hix, Wayne Dennis,
Kevin Wallace, Dwight White, Jaclyn Smith-Esters, Sarah Davis, and Larry Cox, 8. Also Present:
City Clerk Kelli Bennewitz and Mark Peterson (GovHR).
Mayor Schwartzman called the meeting to order at 5:32 p.m.
The City Council convened into Executive Session for the purposes of discussing the
appointment, employment, compensation, discipline, performance, or dismissal of specific
employees and the approval of the July 21, 2022, executive session minutes, 5 ILCS 120/2 (c) (1)
and (21).
Mark Peterson distributed forms to the Council Members and asked them to vote/rank their top
five candidates. He also noted that he did not need to have the Council Members' names. The
Mayor stated that it is his hope that they can get the list of finalists down to three or four
candidates for in-person interviews. Once the list is established, Council can discuss the
process, dates, and schedule.
Council Member Cox stated that it is unlikely that there will be one candidate that everyone
agrees on but that after interviewing hundreds of candidates over fifteen years, sometimes a
candidate can be agreed upon based on qualifications or what the Council is looking for though
they may not fit “the one” designation. Council Member Cox related to the Council his thoughts
on each of the candidates in terms of experience, answers to questions during the Zoom
interview, communication style, etc.
Other Council Members also gave their opinions on candidates. Mayor Schwartzman stated
that he was pleased to have everyone in attendance to share and commended everyone for
speaking their minds. He added that it will be important to build consensus on a candidate but
that everyone needs to have an open mind and reiterated that everyone is dedicated to the
community. He also noted that GovHR is a top-notch firm, along with Mr. Peterson, who will
help lead the Council through this process and reach a consensus.
Council Member Wallace stated that they will need to come to the best conclusion but knows
that one candidate likely won’t satisfy everyone. He also reminded everyone that this decision
will be life changing for the candidate as well. Council Member White stated that each Council
Member will look at different things, such as how they deal with diversity.
The Mayor stated that each Council Member has life history that will come into play when
deciding on a candidate and that he hopes everyone will respect each other’s opinions and that
coming to consensus will be critically important, which will be his role to facilitate.
Mark Peterson reviewed the results with the Council as follows. He also explained that he has
_____________________________________________________________________________________________
July 25, 2022 Page 1 of 3
assigned them point values based on their rankings from Council:
Peterson stated that he believes they are all good candidates, all did well in the Zoom
interviews, and have presented themselves well. He added that he believes they could all do
the job, but now Council needs to find the right fit.
The consensus of the Council was to invite the top four candidates to Galesburg for in-person
interviews. Mr. Peterson distributed a copy of a draft schedule which would include
interviewing two candidates per day.
The Mayor inquired about a Community Panel and the size of members. It was discussed that
each Council Member could nominate a person and then contact them to gauge their interest
and availability. It will need to be made clear that both the Community Panel and the
Department Head panel will not be rating or ranking the candidates. Instead, they will be
providing their feedback and thoughts on each to Mr. Peterson.
It was also noted that with having an internal candidate it will be important to be fair to all. Mr.
Peterson stated that having an internal candidate can be tricky and that friends of that person
will want to be avoided for the Community Panel.
Discussion was held on dates for the interviews and it was decided to set the dates for
Wednesday, August 10th, and Friday, August 12th.
Council Members Hix and Dennis left the meeting at 7:15 p.m.
Council Member Smith-Esters moved, seconded by Council Member White, to approve the
minutes from the July 21, 2022, executive session meeting.
Roll Call #2:
Ayes: Council Members Wallace, White, Smith-Esters, Davis, and Cox, 5.
Nays: None
Absent: Council Members Hix and Dennis, 2.
Chairman declared motion carried.
_____________________________________________________________________________________________
July 25, 2022 Page 2 of 3
There being no further business, Council Member Cox moved, seconded by Council Member
Davis, to return to the regular session Council Meeting at 7:16 p.m.
Roll Call #3:
Ayes: Council Members Wallace, White, Smith-Esters, Davis, and Cox, 5.
Nays: None
Absent: Council Members His and Dennis, 2.
Chairman declared motion carried.
Kelli R. Bennewitz, City Clerk Approved
Peter D. Schwartzman, Mayor Released
_____________________________________________________________________________________________
July 25, 2022 Page 3 of 3
2. What would be your three most important goals in your first year as Galesburg’s City
Manager?
3. How do you think Galesburg can most effectively increase its population?
4. What new revenue sources might the City of Galesburg not yet have explored fully?
5. You have worked with a number of local government elected bodies during your career.
Can you describe for us one of the more challenging governing bodies that you have
experienced and, conversely, one of the least challenging?
6. What sort of a role, if any, should a municipality play in educating and entertaining its
youth?
7. Climate change policy has become the focus of intense debate in Congress. At the
municipal level, is there anything that we can or should do to address climate change?
8. Cities routinely apply for funds from state and federal sources? Are there any other
external sources of funds that Cities should pursue and how can a municipality maximize all
opportunities from potential external funding sources?
9. When balancing a budget, do revenues or expenses take priority?
10. The job of a City Manager can be very demanding and stressful. Therefore, how do you
relax and unwind after a hectic day at work?
11. Under what circumstances should a City bond for a capital project and what are some of
the most important things to consider when making a decision to use debt financing?
12. The City of Galesburg is blessed with a group of talented and seasoned leadership team
members. What is the secret to building an effective management team with managers
who you essentially inherited from a previous administration?
13. Please define for us the term “Community Policing”. Do you support this approach to local
law enforcement and please explain why or why not?
14. Tell us about any experience you have had with Downtown redevelopment activities, and
can you contrast the different challenges associated with urban redevelopment versus
greenfield development?
15. Even though the City of Galesburg has operated under the Council-Manager form of
government since the 1950’s, we still encounter residents who do not understand the
fundamentals of the form. So, when you encounter such residents, how would you explain
the Council-Manager Form of Government to them?
16. As the City Manager, how would you keep the members of the Council informed about
important matters?
17. As our City Manager, share with us how you would approach the following situation: The
bids for an important capital improvement project, that is very popular among the
members of the Council and the community, have come in higher than expected creating a
budget shortfall. What would you do?
18. How do you handle an employee who is consistently underperforming?
19. How can a municipality best handle nuisance violations? Does a “complaint-based” system
make the most sense?
20. What are your thoughts or philosophies with respect to offering public incentives or
inducements such as tax waivers, tax rebates, grants, public improvements, fee waivers, tax
increment financing, etc. to attract private development investment to the community?
21. What has been your experience in the development and execution of a strategic plan? Do
you feel that a strategic plan is important for a community and, if so, please explain why?
_____________________________________________________________________________________________
August 10 and 12, 2022 Page 2 of 3
Executive Session Minutes Galesburg City Council
Erickson Conference Room
December 19, 2022
Roll Call #1: Present: Mayor Peter Schwartzman, Council Members Bradley Hix, Wayne Dennis,
Kevin Wallace, Dwight White, Jaclyn Smith-Esters, Sarah Davis, and Larry Cox, 8. Also Present:
City Manager Gerald Smith (via Google Meet), City Clerk Kelli Bennewitz, Public Works Director
Wayne Carl, and Interim City Attorney Paul Mangieri, Finance & IS Director Gloria Osborn, and
Human Resources Generalist Jessica Pease.
Mayor Schwartzman called the meeting to order at 5:33 p.m.
The City Council convened into Executive Session for the purposes of discussing the
appointment, employment, compensation, discipline, performance, or dismissal of specific
employees 5 ILCS 120/2(c)(1), and Approval of the December 5, 2022, executive session minutes
5 ILCS 120/2(c)(21).
City Clerk Bennewitz noted that the City Council had not yet received the December 5th
meeting minutes and asked that it be added to the next Executive Session agenda.
City Manager Smith stated that he had been contacted by Council Member Cox in relation to
some possible rumblings in the City’s organization due to salary increases for the several
positions, specifically in Administration. He noted that those specific increases reflect a change
of duties since the departure of Brad Nolden. The City Manager also stated that the positions in
IT have not kept pace with current pay scales and that the employees are being recruited by
outside agencies.
City Manager Smith stated that the City must remain competitive since many other employers
are able to offer greater compensation as well as work-life balance opportunities and work from
home options. He added that he would like to seek authorization to undertake a
comprehensive compensation study for the City to assess where pay ranges are within the
marketplace compared to other comparable communities.
He further stated that in a former community, a study was done and showed a 15-30% pay
disparity in many positions. Furthermore, he noted that the last study done in Galesburg was in
1988-1989.
Council Member Smith-Esters stated that she is in favor of a study and cost of living increases,
but wondered if these specific increases could wait. City Manager Smith noted that some
positions are low and have had job offers.
Gloria Osborn, Finance & IT Director, stated that both are in
demand and have been offered other positions. The upgrades to an IT Manager and Systems
Administrator will take into consideration their work load and demand within the City. The
creation of a Junior Systems Administrator will allow for that person to learn the City’s network
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December 19, 2022 Page 1 of 3
and servers.
Council Member Smith-Esters stated that she understood, but that others can’t be overlooked.
Jessica Pease, Human Resources Generalist, stated that when Brad Nolden left in September,
the remaining employees absorbed his duties as Administrative Services Director (a Department
Director). She noted that all are capable of the extra duties, and it is a great opportunity for
advancement.
Ms. Pease read the following wage increase recommendations for the Council from tonight’s
agenda:
Upgrades the positions of:
• Bus Driver from (10 A) to (12 A)
• Handivan Driver from (7 A) to (11 A)
• Custodian I from (3 A) to (7 A)
Creates the positions of:
• IT Manager (26 EX)
• Senior Systems Administrator (26 EX)
• Junior Systems Administrator (22 EX)
• Administrative Services Manager (24 EX)
• Human Resources Manager (24 EX)
• Benefits & Risk Manager (24 EX)
• Relief Driver (12 A)
• Assistant City Manager & Public Works Director (33 EX)
• Assistant Public Works Director (32 EX)
Eliminates the positions of:
• IS Supervisor (24 EX)
• Network Administrator (22 EX)
• City Attorney/Administrative Services Director (34 EX)
• Executive Assistant (17 EX)
• Human Resources Generalist (19 EX)
• Benefits Coordinator (19 EX)
The City Manager explained that he would expect a salary study to take approximately 2–3
months, and comparable cities would obviously be used in the research. Council Member
Smith-Esters noted that possibly salary increases could be retroactive to January 1, 2023, if
warranted. City Manager Smith stated that a study is not the budget, but he would anticipate it
would cost around $20,000.
Council Member Cox stated that he realizes that employees would receive a 5% increase for
2023 but that these changes would incorporate a significant increase, some up to 50%. He feels
that these changes should have been brought to the Council’s attention prior to the approval
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December 19, 2022 Page 2 of 3
being placed on the agenda tonight.
Council Member Hix inquired about the last study and Council Member Cox, who was Public
Works Director at that time, stated that it was shelved.
It was noted that this study would be for exempt and non-represented employees. AFSCME,
Fire and Police positions fall under union contracts.
City Manager Smith noted that once the study is complete, it could show that some positions
are overpaid; however, no current positions would be decreased but instead simply keep up
with cost of living increases.
In light of this approval tonight and the morale of employees, it was discussed and suggested
that correspondence go out to all City staff making them aware that a salary study would be
forthcoming.
A motion was made by Council Member Smith-Esters, seconded by Council Member Dennis, to
adjourn the Executive Session meeting and return to the Regular Meeting at 6:15 p.m.
Roll Call #2:
Ayes: Council Members Hix, Dennis, Wallace, White, Smith-Esters, Davis, and Cox, 7.
Nays: None
Absent: None
Chairman declared motion carried.
Kelli R. Bennewitz, City Clerk Approved
Peter D. Schwartzman, Mayor Released
_____________________________________________________________________________________________
December 19, 2022 Page 3 of 3
Executive Session Minutes Galesburg City Council
Erickson Conference Room
January 17, 2023
Roll Call #1: Present: Mayor Peter Schwartzman, Council Members Bradley Hix, Wayne Dennis,
Kevin Wallace (via phone), Dwight White, Jaclyn Smith-Esters, Sarah Davis, and Larry Cox, 8.
Also Present: City Manager Gerald Smith, City Clerk Kelli Bennewitz, Public Works Director
Wayne Carl, and Interim City Attorney Paul Mangieri
Mayor Schwartzman called the meeting to order at 8:46 p.m.
The City Council convened into Executive Session for the purposes of discussing the property
acquisition 5 ILCS 120/2 (c) (5).
Wayne Carl, Public Works Director, distributed copies of a memo regarding the proposed
purchase of property for solar and future water infrastructure.
Director Carl reported that City staff recently solicited proposals from solar companies to
provide solar power to the West Main Street Water Division Pumping Station located at 920 W.
Main Street. The City received two proposals, one that utilized an open field located just west of
the pumping station, west of S. Arthur Avenue (1094 W. Main Street) and the other proposal
that utilized the existing property at the water pumping station and included carports in order
to have room to install the solar.
He noted that companies were allowed to submit either an onsite proposal or offsite proposal.
The proposals anticipated saving about $25,000 per year in energy costs by installing the solar.
However, that savings included the companies paying for either the leasing (or purchase) of the
property at 1094 West Main Street or the construction of carports on City-owned property by
the solar company. If the City purchases the property, the City will receive either a lease
amount for the property leased by the company or a reduced Power Purchase Agreement cost
resulting in larger energy savings if a nominal lease amount is agreed to.
Director Carl also stated that the Water Division currently is evaluating the need to construct a
new 5 million gallon reservoir due to the condition of the existing 5 million gallon reservoir. Due
to space limitations, it may be necessary to construct a new reservoir offsite. The property at
this location is large enough to accommodate both the solar array and new reservoir if needed.
Its proximity to the existing water campus is advantageous. Given the projected cost savings for
solar power and the need for additional space, he recommends the purchase of the West Main
Street property and then rebid the solar project out so that all proposals would be based on
installing their solar array on the 1094 West Main Street property, which would then be City
owned. This would provide an “apples to apples” comparison. The proposed solar array would
take up about 3.5 to 4 acres of the property and the remainder could be used to install
additional water infrastructure.
_____________________________________________________________________________________________
January 17, 2023 Page 1 of 2
City staff has had preliminary conversations with the 2
nd Baptist Church who currently owns the
property. The property contains just over 7 acres, which includes an old 2-story house that was
built in 1880. The house is in very poor condition and would need to be demolished after it is
acquired, which is estimated to be a $15,000 cost over and above the purchase price of
$50,000. The Church is firm at $50,000 ($7,142.86/acre) for the property and is willing to sell it
to the City. The cost savings in electricity would quickly pay back the amount required to
purchase the property.
The consensus of the Council was to direct Administration to move forward with the purchase
of the 7.06 acres of property from the 2
nd Baptist Church in the amount of $50,000 in order to
utilize for installation of a solar array to provide solar power to the City’s pumping station.
Further, the excess property can be utilized to construct a future water reservoir as may be
needed. The cost of the property will be paid back in less than two years in energy savings. It is
anticipated to save $625,000 over the 25-year power purchase agreement with the solar
company.
A motion was made by Council Member Smith-Esters, seconded by Council Member Dennis, to
adjourn the Executive Session meeting and return to the Regular Meeting at 8:56 p.m.
Roll Call #2:
Ayes: Council Members Hix, Dennis, Wallace, White, Smith-Esters, Davis, and Cox, 7.
Nays: None
Absent: None
Chairman declared motion carried.
Kelli R. Bennewitz, City Clerk Approved
Peter D. Schwartzman, Mayor Released
_____________________________________________________________________________________________
January 17, 2023 Page 2 of 2
Executive Session Minutes Galesburg City Council
Erickson Conference Room
March 20, 2023
Roll Call #1: Present: Mayor Peter Schwartzman, Council Members Bradley Hix, Wayne Dennis,
Kevin Wallace, Dwight White, Jaclyn Smith-Esters, Sarah Davis, and Larry Cox, 8. Also Present:
City Manager Gerald C. Smith, Interim City Attorney Paul Mangieri, City Clerk Kelli Bennewitz,
and Parks & Recreation Director Elizabeth Varner.
Mayor Schwartzman called the meeting to order at 7:40 p.m.
The City Council convened into Executive Session for the purposes of discussing Property
Acquisition (5 ILCS 120/2(c)(5) and approval of the executive session minutes from the March 6,
2023, meeting (5 ILCS 120/2(c)(21).
Director Varner explained that the property in question for acquisition is an empty lot located in
the west 99 feet of Lot 1 of the five acre lot next to the Dale Kelley Tot Lot. This property is in
the estate of Gerald R. Pulley, Sr. who is deceased. A map of the property was distributed.
She noted that the assessed value of the lot is $806, making the market value approximately
$2,580. She has met with Barbara Hicks and Michele Pulley, co-executors for the estate,
regarding the purchase of the property, which would allow for better use of the development
and expansion of the lot.
The consensus of the Council was to authorize moving forward with negotiating for the
purchase of the parcel, up to $5,000. Council Member Wallace noted his abstention due to
being related to the family.
Mayor Schwartzman noted that the minutes from the March 6, 2023, meeting will be approved
at a later date.
A motion was made by Council Member Wallace, seconded by Council Member White, to
adjourn the Executive Session meeting at 7:52 p.m.
Roll Call #2:
Ayes: Council Members Hix, Dennis, Wallace, White, Smith-Esters, Davis, and Cox, 7.
Nays: None
Absent: None
Chairman declared motion carried.
Kelli R. Bennewitz, City Clerk Approved
Peter D. Schwartzman, Mayor Released
_____________________________________________________________________________________________
March 20, 2023 Page 1 of 1
___________________________________________________________________________________________________________________________________________________________________________________________
Prepared by: AJG Page 1 of 1
COUNCIL LETTER
CITY OF GALESBURG
JULY 15, 2024
AGENDA ITEM: Supplemental Motor Fuel Tax (MFT) Resolution for the Safe Routes to School
project near King and Lombard School.
SUMMARY RECOMMENDATION: The City Manager, Director of Public Works and City Engineer
recommend approval of the Supplemental Motor Fuel Tax Resolution for the Safe Routes to
School project near King and Lombard School.
BACKGROUND: On April 1, 2024, the City Council approved a MFT resolution in the amount of
$100,000 for the City’s share of the Safe Routes to School (SRTS) project near King and Lombard
School. The City received $250,000 in SRTS funds from the State for new sidewalk and curb ramps
on Clay Street and Indiana Avenue between Farnham Street and Grand Avenue, sidewalk and
curb ramp replacement on Locust Street between Clay Street and Webster Street, and sidewalk
and curb ramp replacement on Conger Street between Locust Street and Farnham Street. Bids
were recently opened for the project. A total of five (5) bids were received and the lowest bid
was from Centennial Contractors of Moline, IL in the amount of $407,609.00.
The original amount anticipated for the construction portion of the project was $350,000. The
$250,000 in SRTS grant funds cannot be exceeded, therefore, the City is responsible for any
additional funding needed for the project. To use additional MFT funds on the project, a
supplemental MFT Resolution is required. City staff recommend approval of the supplemental
MFT resolution in the amount of $57,609.00 for the project. It is anticipated that the project will
begin later this summer.
BUDGET IMPACT: There are sufficient funds in the Motor Fuel Tax fund for this work.
SUPPORTING DOCUMENTS:
1.Supplemental MFT Resolution
24-2017
BLR 09110 (Rev. 01/18/23)
Resolution for Improvement
Under the Illinois Highway Code
Page 1 of 1Printed 07/08/24
Resolution Type
Supplemental
Resolution Number Section Number
22-02201-33-SW
BE IT RESOLVED, by the
Governing Body Type
Council of the
Local Public Agency Type
City
of
Name of Local Public Agency
Galesburg Illinois that the following described street(s)/road(s)/structure be improved under
the Illinois Highway Code. Work shall be done by
Contract or Day Labor
Contract .
NoYes
Is this project a bondable capital improvement?
For Roadway/Street Improvements:
Name of Street(s)/Road(s)Length
(miles)Route From To
Various 0.65 VAR VAR VAR
For Structures:
Name of Street(s)/Road(s)Existing
Structure No.Route Location Feature Crossed
BE IT FURTHER RESOLVED,
1. That the proposed improvement shall consist of
A Safe Routes to School project to construct and replace sidewalk and ADA ramps on Locust Street, Conger
Street, Clay Street and Indiana Avenue.
2. That there is hereby appropriated the sum of Fifty seven thousand six hundred nine and 00/100-------------------------------
--------------------------------------------------------------------------------- $57,609.00 Dollars () for the improvement of
said section from the Local Public Agency's allotment of Motor Fuel Tax funds.
BE IT FURTHER RESOLVED, that the Clerk is hereby directed to transmit four (4) certified originals of this resolution to the district office
of the Department of Transportation.
I,
Name of Clerk
Kelli Bennewitz
Local Public Agency Type
City Clerk in and for said
Local Public Agency Type
City
of
Name of Local Public Agency
Galesburg in the State aforesaid, and keeper of the records and files thereof, as provided by
statute, do hereby certify the foregoing to be a true, perfect and complete original of a resolution adopted by
Governing Body Type
Council of
Name of Local Public Agency
Galesburg at a meeting held on
Date
April 01, 2024
IN TESTIMONY WHEREOF, I have hereunto set my hand and seal this
Day
15th day of
Month, Year
July, 2024
.
.
(SEAL, if required by the LPA)Clerk Signature & Date
Approved
Regional Engineer Signature & Date
Department of Transportation
___________________________________________________________________________________________________________________________________________________________________________________________
Prepared by TDM Page 1 of 1
COUNCIL LETTER
CITY OF GALESBURG
JULY 15, 2024
AGENDA ITEM: Bid recommendation, Public Safety Building Water Piping Replacement.
SUMMARY RECOMMENDATION: The City Manager, Fire Chief, and Purchasing Agent
recommend the City Council approve a bid from Mechanical Services of Galesburg Inc (Galesburg,
IL) to replace water piping on the Fire Department side of the Public Safety Building in the amount
of $103,800.00.
BACKGROUND: The galvanized water lines in the distribution system in the Public Safety building
are past their useful life and in need of complete replacement. The majority of the water lines
are full of corrosion creating small pin hole water leaks requiring several areas of piping to be
repaired or replaced. Water piping located on the Central Fire Department side of the Public
Safety Building is scheduled for replacement in 2024 and water piping located on the Galesburg
Police Department side of the Public Safety Building is scheduled to be replaced in 2026.
Formal bid documents were developed and advertised in the Register Mail, made available on
the city website and provided to known vendors for this type of project. Three bids were received
as a result of this request. Mechanical Services of Galesburg Inc submitted the low and best bid
in the amount of $103,800.00 which includes a built-in general contingency allowance of
$10,000.00 and an asbestos abatement allowance of $15,000.00. The contingency amounts are
used to cover any change orders that are needed during construction. If the contingency is not
fully needed for the project, the contract will be reduced by the amount of the unused
contingency.
This project is scheduled to start the first week of August and the anticipated completion date is
September 13, 2024. City staff recommend approval of this project.
BUDGET IMPACT: There are sufficient funds in the general fund for this planned purchase.
SUPPORTING DOCUMENTS:
1.Bid Tabulation
24-3028
OWNER NAME:Bid Date:
Bid Location:
Bid Time:
Project No.:
AMP Companies, Inc.
CAD Construction
Inc.
Mechanical
Service of
Galesburg Inc
X X X
X X X
X X X
$111,000.00 $109,700.00 $103,800.00
X X X
X X X
Respectfully Submitted By:
June 27, 2024
Senior Architect Date
Klingner & Associates, PC
QUINCY ∙ GALESBURG ∙ BURLINGTON ∙ PELLA ∙ DAVENPORT ∙ HANNIBAL ∙ COLUMBIA ∙ DAVENPORT
Wednesday, June 26, 2024
City Hall - Erickson Conference Room
11:00am
24-3008
City of Galesburg
Public Safety Building - Water Piping ReplacementPROJECT NAME:
Addendum 1
Addendum 2
Addenda Acknowledged
Bid Bond/Security
Cody N. Basham
Allowance No. 1: General Contingency
($10,000.00)
Allowance No. 2: Asbestos Abatement
($15,000)
Contractor
BID TABULATION
Base Bid + Allowances
www.klingner.com
___________________________________________________________________________________________________________________________________________________________________________________________
Prepared by TDM Page 1 of 1
COUNCIL LETTER
CITY OF GALESBURG
JULY 15, 2024
AGENDA ITEM: Bid recommendation, Backup Dispatch Center Renovations REBID.
SUMMARY RECOMMENDATION: The City Manager, Chief of Police, and Purchasing Agent
recommend the City Council approve a bid from CAD Construction Inc (Tremont, IL) to renovate
the backup dispatch center in the amount of $372,400.00.
BACKGROUND: The Knox County Emergency Telephone System Board (ETSB) plans to renovate
a city owned building, which requires upgrades and repairs to properly serve as a backup dispatch
center. The scope of the base bid includes asbestos abatement, EIFS wall coating on the exterior
of the building, roof replacement, new walls and doors, new casework, new interior finishes,
plumbing system replacement, new electrical, and new data wire and jacks. An alternate bid was
requested to include the cost to furnish and install a mini split AC system in the server room to
be used as a backup cooling system to help alleviate any issues caused if the main HVAC system
is down.
Formal bid documents were developed for the renovation of the building. In addition to being
advertised in the Register Mail, this bid request was made available on the city website and
provided to known vendors for this type of project. Five bids were received as a result of this
request. CAD Construction Inc submitted the low and best base bid in the amount of $359,000.00
which includes a built-in general contingency allowance of $25,000.00 and a masonry repointing
allowance of $10,000.00. The contingency amounts are used to cover any change orders that
are needed during construction. If the contingency is not fully needed for the project, the
contract will be reduced by the amount of the unused contingency. CAD Construction Inc also
provided an alternate bid in the amount of $13,400.00 bringing the total amount for the project
to $372,400.00.
The Knox County Emergency Telephone System Board has approved funding for the entire
project; therefore, there is no budget impact for the city. The project is anticipated to begin in
August and be completed by November of 2024. City staff recommend approval of this project.
BUDGET IMPACT: None.
SUPPORTING DOCUMENTS:
1.Bid Tabulation
24-3029
OWNER NAME:Bid Date:
Bid Location:
Bid Time:
Project No.:
Bishop Bros, Inc.
GIVSCO
Construction
Company
CAD Construction
Inc.
Hein Construction
Co, Inc.
AFE Construction,
LLC
X X X X X
X X X X X
X X X X X
$385,000.00 $379,000.00 $359,000.00 $410,000.00 $396,288.00
X X X X X
X X X X X
$12,000.00 $10,500.00 $13,400.00 $10,000.00 $13,979.00
$397,000.00 $389,500.00 $372,400.00 $420,000.00 $410,267.00
Respectfully Submitted By:
June 26, 2024
Project Manager Name Date
Klingner & Associates, PC
QUINCY ∙ GALESBURG ∙ BURLINGTON ∙ PELLA ∙ DAVENPORT ∙ HANNIBAL ∙ COLUMBIA ∙ DAVENPORT
Wednesday, June 26, 2024
City Hall, Erickson Conference
Room, Galesburg, Illinois
11:00 AM
23-3019
Knox County ETSB
Backup Dispatch Center Renovation - REBIDPROJECT NAME:
Addendum 2
Allowance No. 1: General
Contingency ($25,000.00)
Cody N Basham
Addenda Acknowledged
Bid Bond or Certified Check
Base Bid + Allowances
Allowance No. 2: Masonry Repointing
($10,000)
Alternate #1: IT Room Mini-Split
System
Bid Bid + Allowances + Alternate #1
Contractor
BID TABULATION
Addendum 1
www.klingner.com
___________________________________________________________________________________________________________________________________________________________________________________________
Prepared by: AJG Page 1 of 1
CITY OF GALESBURG
COUNCIL LETTER
JULY 15, 2024
AGENDA ITEM: Bids for a Galesburg Sanitary District sanitary sewer main.
SUMMARY RECOMMENDATION: The City Manager, Director of Public Works, City Engineer and
Purchasing Agent recommend approval of the bid in the amount of $1,143,791.00 from Miller
Trucking and Excavating.
BACKGROUND: At the December 19, 2022 meeting, City Council approved a resolution of
support authorizing the submittal of a Community Development Block Grant (CDBG) application
to the State of Illinois for replacement of a sanitary sewer main as well as a cooperation
agreement with the Galesburg Sanitary District (GSD). The City agreed to apply for the
Community Development Block Grant on behalf of GSD for replacement of a 100 year old plus 18
inch diameter sewer that runs through yards and under homes between Maple and West Streets,
north of North Street and south of Losey Street. GSD was not an eligible entity to apply for the
on its own. An application requesting $1.5 million in CDBG funds for the sewer work was
submitted and the City was awarded the funding.
GSD utilized Bruner, Cooper, and Zuck to complete plans and bid specifications for the project
and the project was recently advertised to contractors. A total of six (6) bids were received and
the lowest bidder was Miller Trucking and Excavating of Silvis, IL in the amount of $1,143,791.00.
The bids were reviewed, and GSD and City staff recommend approval of the bid from Miller
Trucking and Excavating.
The Western Illinois Regional Council (WIRC) will be responsible for completing all required grant
documentation on behalf of the City and GSD. WIRC has many years of successful experience in
administration of CDBG grants. There will be no cost to the City as 100% of the project costs will
be covered by the grant and GSD if necessary.
BUDGET IMPACT: The City will receive reimbursement for all of the costs associated with this
project.
SUPPORTING DOCUMENTS:
1.Bid Tabulation
2.Contract documents
24-3030
BRUNER, COOPER and ZUCK, INC.
188 EAST SIMMONS ST.
GALESBURG, IL 61401
TABULATION OF BIDS
BIDDER NAME :
DATE:06/26/24 PROJECT:Sanitary Sewer Replacement BIDDER ADDRESS :
TIME:10:00 A.M.OWNER:City of Galesburg CITY/STATE/ZIP :
WITNESS:KJC PROJECT #:2020045 BID GUARANTEE :
ITEM
NO ITEM UNIT QUANTITY
APPROVED
UNIT PRICE ESTIMATE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
1 LS 1 $50,000.00 $50,000.00 $45,100.00 $45,100.00 $70,000.00 $70,000.00 $75,000.00 $75,000.00 $65,780.00 $65,780.00 $28,063.00 $28,063.00 $53,202.00 $53,202.00
2 LF 733 115.00 84,295.00 147.00 107,751.00 105.00 76,965.00 101.00 74,033.00 102.90 75,425.70 146.00 107,018.00 256.00 187,648.00
3 LF 165 150.00 24,750.00 185.00 30,525.00 130.00 21,450.00 138.00 22,770.00 126.00 20,790.00 179.00 29,535.00 304.00 50,160.00
4 LF 553 160.00 88,480.00 175.00 96,775.00 135.00 74,655.00 160.00 88,480.00 119.80 66,249.40 143.00 79,079.00 272.00 150,416.00
5 LF 496 210.00 104,160.00 185.00 91,760.00 160.00 79,360.00 275.00 136,400.00 175.60 87,097.60 171.00 84,816.00 318.00 157,728.00
6 LF 835 110.00 91,850.00 115.00 96,025.00 112.00 93,520.00 230.00 192,050.00 90.10 75,233.50 157.00 131,095.00 160.00 133,600.00
7 EA 7 22,000.00 154,000.00 7,500.00 52,500.00 6,800.00 47,600.00 6,900.00 48,300.00 10,886.50 76,205.50 8,824.00 61,768.00 8,078.00 56,546.00
8 EA 1 21,000.00 21,000.00 5,500.00 5,500.00 5,500.00 5,500.00 6,800.00 6,800.00 10,886.50 10,886.50 8,650.00 8,650.00 8,092.00 8,092.00
9 EA 4 26,000.00 104,000.00 7,000.00 28,000.00 8,100.00 32,400.00 8,200.00 32,800.00 10,886.50 43,546.00 12,443.00 49,772.00 11,270.00 45,080.00
10 EA 1 25,000.00 25,000.00 7,000.00 7,000.00 7,200.00 7,200.00 7,900.00 7,900.00 14,365.00 14,365.00 10,556.00 10,556.00 9,815.00 9,815.00
11 EA 5 8,000.00 40,000.00 1,050.00 5,250.00 850.00 4,250.00 1,000.00 5,000.00 4,103.00 20,515.00 1,168.00 5,840.00 464.00 2,320.00
12 CY 86 600.00 51,600.00 250.00 21,500.00 485.00 41,710.00 260.00 22,360.00 690.00 59,340.00 280.00 24,080.00 428.00 36,808.00
13 EA 22 300.00 6,600.00 100.00 2,200.00 100.00 2,200.00 600.00 13,200.00 695.30 15,296.60 208.00 4,576.00 118.00 2,596.00
14 EA 6 1,025.00 6,150.00 300.00 1,800.00 300.00 1,800.00 1,100.00 6,600.00 1,239.75 7,438.50 454.00 2,724.00 322.00 1,932.00
15 EA 3 1,050.00 3,150.00 400.00 1,200.00 400.00 1,200.00 1,100.00 3,300.00 875.10 2,625.30 624.00 1,872.00 395.00 1,185.00
16 EA 1 3,900.00 3,900.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 2,920.75 2,920.75 1,790.00 1,790.00 1,415.00 1,415.00
17 CY 1290 125.00 161,250.00 40.00 51,600.00 35.00 45,150.00 85.00 109,650.00 53.20 68,628.00 78.00 100,620.00 52.00 67,080.00
18 SY 665 200.00 133,000.00 165.00 109,725.00 215.00 142,975.00 144.00 95,760.00 208.40 138,586.00 184.00 122,360.00 250.00 166,250.00
19 SY 19 200.00 3,800.00 165.00 3,135.00 160.00 3,040.00 195.00 3,705.00 242.00 4,598.00 537.00 10,203.00 170.00 3,230.00
20 SY 230 200.00 46,000.00 300.00 69,000.00 290.00 66,700.00 235.00 54,050.00 221.60 50,968.00 336.00 77,280.00 191.00 43,930.00
21 SY 365 620.00 226,300.00 300.00 109,500.00 350.00 127,750.00 220.00 80,300.00 313.50 114,427.50 363.00 132,495.00 443.00 161,695.00
22 SY 50 150.00 7,500.00 55.00 2,750.00 48.00 2,400.00 80.00 4,000.00 253.00 12,650.00 124.00 6,200.00 14.00 700.00
23 SF 155 75.00 11,625.00 80.00 12,400.00 8.50 1,317.50 18.00 2,790.00 94.90 14,709.50 56.00 8,680.00 38.00 5,890.00
24 SF 180 125.00 22,500.00 70.00 12,600.00 40.00 7,200.00 20.00 3,600.00 94.90 17,082.00 51.00 9,180.00 6.00 1,080.00
25 LF 30 120.00 3,600.00 100.00 3,000.00 135.00 4,050.00 95.00 2,850.00 189.80 5,694.00 168.00 5,040.00 155.00 4,650.00
26 LF 30 115.00 3,450.00 100.00 3,000.00 135.00 4,050.00 95.00 2,850.00 189.80 5,694.00 151.00 4,530.00 154.00 4,620.00
27 LF 598 175.00 104,650.00 85.00 50,830.00 52.00 31,096.00 70.00 41,860.00 164.20 98,191.60 125.00 74,750.00 59.00 35,282.00
28 LF 125 210.00 26,250.00 95.00 11,875.00 108.00 13,500.00 81.00 10,125.00 130.80 16,350.00 206.00 25,750.00 69.00 8,625.00
29 IN 175 300.00 52,500.00 80.00 14,000.00 120.00 21,000.00 114.00 19,950.00 90.60 15,855.00 155.00 27,125.00 46.00 8,050.00
30 EA 11 400.00 4,400.00 300.00 3,300.00 600.00 6,600.00 300.00 3,300.00 648.90 7,137.90 515.00 5,665.00 175.00 1,925.00
31 LF 735 12.00 8,820.00 4.00 2,940.00 7.50 5,512.50 7.00 5,145.00 5.40 3,969.00 8.00 5,880.00 3.00 2,205.00
32 LS 1 135,000.00 135,000.00 15,000.00 15,000.00 16,500.00 16,500.00 38,000.00 38,000.00 13,716.00 13,716.00 25,177.00 25,177.00 64,669.00 64,669.00
33 LS 1 75,000.00 75,000.00 50,000.00 50,000.00 95,000.00 95,000.00 35,000.00 35,000.00 9,986.50 9,986.50 11,592.00 11,592.00 32,900.00 32,900.00
34 EA 7 1,250.00 8,750.00 1,250.00 8,750.00 900.00 6,300.00 1,000.00 7,000.00 1,025.50 7,178.50 1,648.00 11,536.00 513.00 3,591.00
35 LS 1 85,000.00 85,000.00 1,000.00 1,000.00 25,000.00 25,000.00 11,000.00 11,000.00 20,782.50 20,782.50 22,731.00 22,731.00 29,500.00 29,500.00
36 LS 1 30,000.00 30,000.00 15,000.00 15,000.00 13,500.00 13,500.00 11,000.00 11,000.00 8,562.00 8,562.00 17,798.00 17,798.00 5,740.00 5,740.00
37
TOTAL ESTIMATE/ BID =$2,008,330.00 $1,143,791.00 $1,199,951.00 $1,278,428.00 $1,278,481.35 $1,335,826.00 $1,550,155.00
COMPARISON TO ESTIMATE ---43.05%-40.25%-36.34%-36.34%-33.49%-22.81%
5% Bid Bond 5% Bid Bond
204 South Perry Rd, PO Box 50
Deer Creek, IL 61733
4055 West Jackson
Macomb, IL 61455
99041 Freeport Road
Rock Falls, IL 61071
1567 Heine Road
Freeport, IL 61032
5% Bid Bond 5% Bid Bond
Miller Trucking & Excavating Brandt Construction Co.Laverdiere Construction, Inc.Porter Brothers G.A. Rich & Sons, Inc.Fischer Excavating, Inc.
3303 John Deere Road
Silvis, IL 61282
700 4th Street West
Milan, IL 61264
MOBILIZATION
8" PVC SANITARY SEWER
5 % Bid Bond 5% Bid Bond
10" PVC SANITARY SEWER
12" PVC SANITARY SEWER
18" PVC SANITARY SEWER
6" PVC SANITARY SEWER SERVICE LINE
4' MH TYPE A WITH TYPE 1 FRAME AND CLOSED LID
4' MH TYPE B WITH TYPE 1 FRAME AND CLOSED LID
5' MH TYPE A WITH TYPE 1 FRAME AND CLOSED LID
5' MH TYPE B WITH TYPE 1 FRAME AND CLOSED LID
REMOVE EXISTING MH
ABANDON EXISTING SANITARY SEWER
SEWER SERVICE PVC TEE 6" X 8"
SEWER SERVICE PVC TEE 6" X 10"
SEWER SERVICE PVC TEE 6" X 12"
SEWER SERVICE PVC TEE 6" X 18"
TRENCH BACKFILL
PCC PAVEMENT
PCC DRIVEWAY
HMA PAVEMENT
BRICK PAVEMENT
STONE DRIVEWAY / ALLEY
DRIVEWAY / ALLEY RESTORATION
BRICK SIDEWALK
PCC CURB AND GUTTER
PCC CURB
CHAIN LINK FENCE
WOOD FENCE
TREE REMOVAL
INLET PROTECTION
SILT FILTER FENCE
SEED, FERTILIZER AND MULCH
* amount was incorrect it
was figured with old totals
of 465 not the new total of
598
TRAFFIC CONTROL & PROTECTION
EXPLORATION TRENCH
BYPASS PUMPING
RELOCATE EXISTING WATER MAIN
________________________________________________________________________________________________________________________________________________________________________
Prepared by: KB Page 1 of 1
COUNCIL LETTER
CITY OF GALESBURG
JULY 15, 2024
AGENDA ITEM: Acceptance of donated bus shelter at the Galesburg Public Library, located on
West Simmons Street between Academy and West Street, to the City of Galesburg.
SUMMARY RECOMMENDATION: The City Manager, Director of Community Development and
the Transit Manager recommend acceptance of the donated bus shelter from the Galesburg
Public Library.
BACKGROUND: The Galesburg Public Library Board of Trustees voted in July of 2022 to purchase,
install and donate a new bus shelter to be placed on West Simmons Street between Academy
and West Street. At the time, they reached out to City of Galesburg Public Transportation staff
to discuss their intent and ask for placement suggestions. The Public Transportation Advisory
Commission met in July of 2022 and recommended approval of the placement and donation of
the new bus shelter on West Simmons Street to conform with existing routes.
As the new library is now in service, the library board has requested that the donation be made
official and accepted.
BUDGET IMPACT: There is no budget impact as the City will be receiving a donation, however,
Fund 30 would pay for any future repairs.
SUPPORTING DOCUMENTS:
1.Picture of Bus Shelter
24-4043
_______________________________________________________________________________________________________________________________________________________________________
Prepared by KDB Page 1 of 1
COUNCIL LETTER
CITY OF GALESBURG
JULY 15, 2024
AGENDA ITEM: Acceptance of Amendment One for State of Illinois Grant Agreement CAP-22-
1222-FED.
SUMMARY RECOMMENDATION: The City Manager, Director of Community Development, and
the Transit Manager recommend acceptance of Amendment One for State of Illinois Grant
Agreement CAP-22-1222-FED.
BACKGROUND: In August of 2022, the State of Illinois authorized a grant agreement utilizing
Federal funds in the amount of $900,000 to the City of Galesburg for the purchase of two heavy-
duty transit buses. The City began looking for existing bus purchases in which we would be able
to “piggy-back” off of an existing, approved bid with required Federal guidelines met.
A grant agreement was found in the State of Washington for the purchase of Gillig buses. City
staff reached out to Gillig to begin conversations on what the costs of buses would be as well as
delivery time frame. Informal conversations with the sales representative revealed that current
bus pricing would only allow for the City to purchase one bus and there were no guarantees when
the bus might be built.
Taking the above information into consideration, City staff inquired with IDOT and requested an
amendment in March of 2023 to be allowed to purchase para-transit passenger vehicles in lieu
of heavy-duty buses. The benefit of this change for the City is that we would then be able to
order buses from the State’s consolidated vehicle procurement program and we would be able
to get newer buses into our aging fleet at a faster pace. Further, maintenance costs should be
reduced as specialty repairs will not be as prevalent.
The amendment request has now been processed by IDOT and has been sent to Galesburg for
approval along with an extension to the grant agreement to 12/31/27 to allow for the purchase
and delivery of para-transit passenger vehicles. With the approval of this amendment, the City
will coordinate with the State approved supplier to maximize the purchase of a combination of
super-medium duty (22-passenger) and medium duty (14-passenger) paratransit vehicles to
replace the aging fleet.
BUDGET IMPACT: There is no budget impact associated with approving the amendment to this
grant agreement.
SUPPORTING DOCUMENTS:
1.Amendment 1 – CAP-22-1222-FED
24-4044
Page 1 of 3
State of Illinois
AMENDMENT TO THE GRANT AGREEMENT FISCAL YEAR 2024
Amendment No. 1
Agreement No.CAP-22-1222-FED (5415)
AMENDMENT TO THE GRANT AGREEMENT
BETWEEN
THE STATE OF ILLINOIS, DEPARMENT OF TRANSPORTATION
CITY OF GALESBURG
AND
______________________________________________________________________________________________________________
CITY OF GALESBURG
(collectively, the "Parties" and individually, a "Party") agree that this Amendment (Amendment) will amend the Grant
Agreement (Agreement) referenced herein. All terms and conditions set forth in the original Agreement and any subsequent
amendment, but not amended herein, shall remain in full force and effect as written. In the event of conflict, the terms of this
Amendment shall prevail.
The Parties or their duly authorized representatives hereby execute this Amendment.
Designee
Printed Title: Director of OIPI
Printed Name:Jason Osborn
Date:
Signature of Designee
By:
By:
Illinois Department of Transportation
Email: pschwart@ci.galesburg.il.us
Printed Title: Mayor
Printed Name:Peter Schwartzman
Date:07/15/2024
Signature of Authorized Representative
By:
City of Galesburg
By:
Signature of Second Grantor Approver, if applicable
Date:
Printed Name:
Printed Title:
Second Grantor Approver
By:
Signature of Second Grantee Approver, if applicable
Date:
Printed Name:
Printed Title:
Second Grantee Approver
(optional at Grantee's discretion)
By:
Signature of Third Grantor Approver, if applicable
Date:
Printed Name:
Printed Title:
Third Grantor Approver
The State of Illinois (State), acting through the undersigned agency (Grantor) and
(Grantee)
, Title Secretary of Transp.Signature of Omer Osman
By:
Signature of Fourth Grantor Approver, if applicable
Date:
Printed Name:
Printed Title:
Fourth Grantor Approver
Email:
Page 2 of 3
State of Illinois
AMENDMENT TO THE GRANT AGREEMENT FISCAL YEAR 2024
Amendment No. 1
Agreement No.CAP-22-1222-FED (5415)
ARTICLE I
AWARD AND AMENDMENT INFORMATION AND CERTIFICATION
1.1. Original Agreement. The Agreement, numbered CAP-22-1222-FED , has an original term from
08/16/22 to 12/30/22 .
1.2. Prior Amendments. Below is the list of all prior amendments to the Agreement (mark N/A if none):
N/AAmendment Number: Effective Date: .,
1.3. Current Agreement Term. The Agreement expires on , unless terminated pursuant
to the Agreement.
1.4. Item(s) Altered. Identify which of the following Agreement elements are amended herein (check all that apply):
Exhibit A (Project Description)
Exhibit B (Deliverables/Milestones)
Exhibit C (Contact Information)
Exhibit D (Performance Measures/Stds.)
Exhibit E (Specific Conditions)
Award Term
Other (specify):
PART TWO (Grantor-Specific Terms)
PART THREE (Project-Specific Terms)
Budget
Award Amount
Funding Source
1.5. Effective Date. This Amendment shall be effective upon execution. If an effective date is not identified in
this Paragraph, the Amendment shall be effective upon the last dated signature of the Parties.
1.6. Certification. Grantee certifies under oath that (1) all representations made in this Amendment are true and
correct and (2) all Grant Funds awarded pursuant to the Agreement shall be used only for the purpose(s) described
therein, including all subsequent amendments. Grantee acknowledges that the Award is made solely upon this
certification and that any false statements, misrepresentations, or material omissions shall be the basis for immediate
termination of the Agreement and repayment of all Grant Funds.
THE REMAINDER OF THIS PAGE IS INTENTIONALLY LEFT BLANK.
Page 3 of 3
State of Illinois
AMENDMENT TO THE GRANT AGREEMENT FISCAL YEAR 2024
Amendment No. 1
Agreement No.CAP-22-1222-FED (5415)
AMENDMENTS
ARTICLE II
The grant Agreement includes the following:
Purchase of two (2) heavy duty buses.
This amendment is for the following items: Extends the term end date of the agreement from 12/30/2024 to 12/31/2027 and
modifies the scope line item in Exhibit A, to include procurement of Para-transit Passenger Vehicles.
Amendment details are as follows:
This Amendment deletes the original term of the agreement below.
Amending Article I. 1.4 Term
1.4 Term: This term shall be effective 7/1/2022 ans shall expire on 12/30/2024 unless terminated pursuant to this
agreement.
Cond. and replaces it with the following term of the agreement.
1.4 Term: This term shall be effective 7/1/2022 and shall expire on 12/31/2027 unless terminated pursuant to this agreement.
Amending Exhibit A- Project Description
This Amendment deletes the scope of Agreement below.
Agreement
Agreement scope is defined as Procurement of two (2) heavy duty buses.
Cond. and replaces it with the following scope of Amendment No.1.
Amendment No,1
Procurement of Para-transit Passenger Vehicles.
THE REMAINDER OF THS PAGE IS INTENTIONALLY LEFT BLANK.
Annual Comprehensive Financial Report
Year Ended December 31, 2023
Annual Comprehensive
Financial Report
of the City of Galesburg, Illinois
For the Fiscal Year Ended December 31, 2023
Prepared by: Finance Department
City of Galesburg, Illinois
Table of Contents
December 31, 2023
Page
Introductory Section
Transmittal Letter i
Certificate of Achievement for Excellence in Financial Reporting v
Organization Chart vi
Elected and Appointed City Officials viii
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 15
Statement of Activities 17
Fund Financial Statements
Balance Sheet - Governmental Funds 19
Reconciliation of Governmental Funds Balance Sheet to Statement of Net Position 20
Statement of Revenues, Expenditures, and Changes in Fund Balances -
Governmental Funds 21
Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances
of Governmental Funds to the Statement of Activities 22
Statement of Net Position - Proprietary Funds 23
Statement of Revenues, Expenses, and Changes in Fund Net Position - Proprietary Funds 25
Statement of Cash Flows - Propriety Funds 26
Statement of Fiduciary Net Position - Fiduciary Funds 28
Statement of Changes in Fiduciary Net Position - Fiduciary Funds 29
Index to Notes to Financial Statements 30
Notes to Basic Financial Statements 31
City of Galesburg, Illinois
Table of Contents
December 31, 2023
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 88
Schedule of Employer Contributions 92
Illinois Municipal Retirement Fund - Town of the City of Galesburg:
Schedule of Changes in the City’s Net Pension Liability and Related Ratios 94
Schedule of Employer Contributions 96
Police Pension Plan:
Schedule of Changes in the City’s Net Pension Liability and Related Ratios 97
Schedule of Employer Contributions 99
Schedule of Investment Returns 100
Firefighters’ Pension Plan:
Schedule of Changes in the City’s Net Pension Liability and Related Ratios 101
Schedule of Employer Contributions 103
Schedule of Investment Returns 104
Other Postemployment Benefit Plan:
Schedule of Changes in the City’s Net OPEB Liability and Related Ratios 105
Schedule of Employer Contributions 107
Schedule of Investment Returns 108
General Fund
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual 109
Special Revenue Funds
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual -
Economic Development Fund - Major Special Revenue Fund 110
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual -
Parks and Recreation Fund - Major Special Revenue Fund 111
Notes to Required Supplementary Information 112
Supplementary Information
Nonmajor Governmental Funds
Combining Balance Sheet 113
Combining Statement of Revenues, Expenditures and Changes in Fund Balances 117
City of Galesburg, Illinois
Table of Contents
December 31, 2023
Page
Special Revenue Funds
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual:
City Gas Tax Fund 121
Motor Fuel Tax Fund 122
Federal Special Enforcement Fund 123
State Special Enforcement Fund 124
Stormwater Utility Fund 125
Foreign Fire Fund 126
Airport Fund 127
Property Redevelopment Fund 128
Public Transportation Fund 129
Public Transportation Projects Fund 130
911 Communication Fund 131
Town of the City of Galesburg Fund 132
Grants Fund 133
Community Improvements / Infrastructure Fund 134
Debt Service Funds
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual:
2011C Business Park Fund 135
2013A GO Bonds Business District Fund 136
2016 GO Bond Debt Service Fund 137
2023 GO Bond Debt Fund 138
Capital Projects Funds
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual:
2013A Business District Fund 139
2023 GO Bond Capital Expense Fund 140
Utility Tax Capital Projects Fund 141
TIF 3 Regency Capital Project Fund 142
Building Repair and Maintenance Fund 143
Computer Replacement Fund 144
Vehicle Replacement Fund 145
Players Fields Fund 146
Capital Planning 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
City of Galesburg, Illinois
Table of Contents
December 31, 2023
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 Trend
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
City Hall 55 W. Tompkins Street Galesburg, IL 61401 309-343-4181 www.ci.galesburg.il.us
June 21, 2024
The Citizens of the City of Galesburg, Honorable Mayor and City Council
City of Galesburg
Galesburg, Illinois
Dear Mayor, Council, and Galesburg Residents:
The Annual Comprehensive Financial Report of the City of Galesburg for the fiscal year ended
December 31, 2023, is submitted herewith. The State of Illinois requires every general-purpose
local government to publish a complete set of audited financial statements at the end of each
fiscal year. This report is a comprehensive picture of the City’s financial transactions during the
2023 fiscal year published to fulfill that requirement. This report was prepared by the City’s
Finance Department. Responsibility for the completeness and reliability of the information
within this report rests with City management.
A comprehensive framework of internal controls has been developed to help assure that the
assets of the City are protected against loss, theft, or misuse. The system of internal controls also
helps assure the reliability of the financial data compiled by the accounting system to prepare
the City’s financial statements. The cost of internal control should not exceed the anticipated
benefits. Therefore, the goal of the internal controls is to provide reasonable, rather than
absolute, assurance that the financial statements are free of any material misstatements.
The City of Galesburg financial statements for the year ended December 31, 2023, have been
audited by Baker Tilly. An unmodified (“clean”) opinion has been issued. The independent
auditor’s report is presented as the first component of the financial section of this report.
Generally accepted accounting principles (GAAP) require management to provide a narrative
introduction, overview, and analysis of the basic financial statements in the form of
Management’s discussion and analysis (MD&A). The MD&A is located immediately following the
independent auditors’ report.
Profile of the City of Galesburg
The City of Galesburg, incorporated on February 14, 1857, is located on Interstate 74 in northwest
Illinois. Galesburg is central 45 miles from both Peoria and the Quad Cities on I-74, 50 miles east
of the Mississippi River, 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
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City Hall 55 W. Tompkins Street Galesburg, IL 61401 309-343-4181 www.ci.galesburg.il.us
currently occupies approximately 17.75 square miles and, based on the 2020 U.S. Census, serves
a population of 30,052. The City of Galesburg 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 of Galesburg is a home rule municipality and operates under a Council-Manager form of
government. Policy and legislative authority are vested in a governing council consisting of seven
members and a mayor. The Council appoints the government’s city manager, who in turn
appoints the various department heads.
The City provides a full range of services, including public safety, water service, refuse and
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 is also 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 financial statements. Additional
information on these legally separate entities may be found in the notes to the financial
statements.
Local Economy
The local economy for 2023 showed growth in key revenue sources such as the Food and
Beverage tax, which increased 7.3%, the Hotel/Motel tax, which increased 5.7%, the Local Sales
tax, which increased 1.9%, and the Videogame tax, which increased 7.4% from 2022.
On September 18, 2023, the City Council approved three ordinances establishing a Tax Increment
Financing (TIF) district known as the Grand Avenue TIF (TIF 6) Redevelopment Project Area.
Establishing TIF 6 is expected to help provide adequate infrastructure to aid in the development
of new and expanding commercial businesses to provide employment opportunities for the
region, provide adequate infrastructure to aid in improving the health, safety, and quality of life
in commercial and residential neighborhoods within the area, and enhance the tax base for the
City and all other taxing bodies.
The Housing Repair Assistance Program was created in June 2022 with the goal of providing
financial assistance in the form of a grant (up to $4,500) to low-to-moderate-income owner-
occupied homes within the corporate limits of the City of Galesburg. This program was created
to improve the condition of existing housing in Galesburg. The quality of the housing stock of
Galesburg is a critical component of the quality of life for residents and directly impacts the City
as a desirable location for new and potential residents and businesses. In 2023, $84,381.18 of
the program funds were spent and 21 housing projects were completed.
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City Hall 55 W. Tompkins Street Galesburg, IL 61401 309-343-4181 www.ci.galesburg.il.us
Long-term Financial Planning
The Capital Improvement Plan (CIP) is a planning document prepared by staff to assist the City
Council in their prioritization of major capital improvements projected to take place over a five-
year period. The CIP includes detailed information on each planned capital expenditure that the
City has projected over a five-year period, including the current fiscal year.
The CIP is updated annually in July by staff and presented to the City Council for review in a work
session each October. For each project, staff lists the priority, description, justification, and cost,
as well as any proposed changes for Council consideration.
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 all idle funds always invested 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 parameters found in Illinois Statutes 30ILCS235. 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 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 necessary, to recover costs associated with issuing and administering various services.
Such fees include fines, licenses, permits and user fees. The recommendations are provided to
City Council for consideration. If approved by the Council, the revenue changes are implemented
in the City’s annual budget.
Tax Abatement Program
Tax abatements are intended to improve local conditions, stimulate economic development, and
encourage rehabilitation and redevelopment of distressed areas. The long-term benefits of
abatements include employment for local residents, attracting new businesses or improving
existing businesses, generating a tax-revenue stream on once vacant or underdeveloped
property, and increasing adjacent property values. In the Notes to Basic Financial Statements,
the City provides information related to its two tax abatement programs authorized by the City
Council.
iii
City Hall 55 W. Tompkins Street Galesburg, IL 61401 309-343-4181 www.ci.galesburg.il.us
Certificate of Achievement
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-eighth consecutive fiscal year that the City of Galesburg has achieved this prestigious
award. A Certificate of Achievement is valid for only a period of one year. We believe our current
annual comprehensive financial report continues to conform to the Certificate of Achievement
Program requirements, and we are submitting it to the GFOA to determine its eligibility for
another certification.
We wish to express our appreciation to the staff of the Finance Department. The preparation of
this report would not have been possible without their efficient and dedicated service. We also
wish to express our appreciation to the members of City Council, various boards, commissions,
and staff for their support in maintaining the highest standards of professionalism in the
management of the City of Galesburg’s finances.
Respectfully submitted,
Eric Hanson
City Manager
iv
v
vi
vii
City of Galesburg, Illinois
Elected and Appointed City Officials
Year Ended December 31, 2023
Elected Officials
Peter Schwartzman
Mayor
Council Members
Bradley Hix, First Ward
Wayne Dennis, Second Ward
Evan Miller, Third Ward
Dwight White, Fourth Ward
Heather Acerra, Fifth Ward
Sarah Davis, Sixth Ward
Steve Cheesman, Seventh Ward
Kelli Bennewitz
City Clerk
Gloria Osborn (as of 12/31/23)
City Treasurer
Appointed Officials
Eric Hanson
City Manager
Department Directors
Mike Doi, Director of Public Works
Gloria Osborn, Director of Finance and Information Systems (as of 12/31/23)
Steve Gugliotta, Director of Community Development
Don Miles, Director of Parks and Recreation
Russ Idle, Police Chief
Randy Hovind, Fire Chief
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, 2023, 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, 2023 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%, 5%, and
2%, respectively, of the assets/deferred outflows of resources, net position, and revenues of the governmental
activities and 2%, 2%, and 2%, respectively, of the assets/deferred outflows of resources, fund balances/net
position, and revenues/additions of the aggregate remaining fund information. W e also did not audit the
financial statements of the Galesburg Public Library Foundation, which represents 12%, 16%, and 8%,
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. W e 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. W e 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.
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.
Baker Tilly Advisory Group, LP and Baker Tilly US, LLP, trading as Baker Tilly, are members of the global network of Baker Tilly
International Ltd., the members of which are separate and independent legal entities. Baker Tilly US, LLP is a licensed CPA firm that provides assurance services to its clients. Baker Tilly Advisory Group, LP and its subsidiary entities provide tax and consulting services
to their clients and are not licensed CPA firms.
1
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.
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. W e have applied certain lim ited 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. W e 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.
2
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 included in the annual comprehensive financial report.
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 June 21, 2024 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.
Oak Brook, Illinois
June 21, 2024
3
City of Galesburg
Management's Discussion and Analysis
December 31, 2023
(Unaudited)
It is an honor to present to you the financial picture of the City of Galesburg, Illinois (the City). W e offer
readers of the financial statements this narrative overview and analysis of the financial activities of the
City for the year ended December 31, 2023. W e 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
Managem ent'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 $75.4 million (net position).
In total, net position increased by $8.1 million.
As of the close of the current fiscal year, the City's governmental funds reported combined ending
fund balances of $57.9 million, an increase of $5.4 million in comparison with the prior year.
Approximately $10.3 million is available for spending at the government's discretion (unassigned
fund balance).
General revenues accounted for $40.7 million in revenue or 75 percent of all governmental
revenues. Program specific revenues in the form of charges for services and fees and grants
accounted for $13.7 million or 25 percent of total governmental revenues of $54.4 million.
The City had $48.7 million in expenses related to government activities. However, only $13.7
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 $10.8
million, or 39.6 percent of total General Fund expenditures.
The City's total long-term debt, excluding compensated absences, net pension liability, and net
OPEB liability, increased by $3.5 million during the current year to $24.3 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
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
City of Galesburg
Management's Discussion and Analysis
December 31, 2023
(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 Parks and
Recreation 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
City of Galesburg
Management's Discussion and Analysis
December 31, 2023
(Unaudited)
Proprietary 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 W ater 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.
6
City of Galesburg
Management's Discussion and Analysis
December 31, 2023
(Unaudited)
Government-Wide Financial Analysis
Table 1
Condensed Statements of Net Position
(in millions of dollars)
Governmental Activities Business-Type Activities Total
2023 2022 Change 2023 2022 Change 2023 2022 Change
Assets
Current and other
assets $78.0 $79.5 (1.9)%$16.1 $15.4 4.5%$94.1 $94.9 (0.8)%
Capital assets 84.7 81.8 3.5%33.9 34.9 (2.9)%118.6 116.7 1.6%
Total assets 162.7 161.3 0.9%50.0 50.3 (0.6)%212.7 211.6 0.5%
Deferred outflows of resources
Deferred outflows
related to pensions
and OPEB 22.3 30.1 (25.9)%1.1 0.5 120.0%23.4 30.6 (23.5)%
Deferred charge on
refunding --0.6 0.7 (14.3)%0.6 0.7 (14.3)%
Total deferred
outflows of resources 22.3 30.1 (25.9)%1.7 1.2 41.7%24.0 31.3 (23.3)%
Liabilities
Long-term liabilities 97.2 96.2 1.0%13.5 13.5 110.7 109.7 0.9%
Other liabilities 5.8 7.7 (24.7)%2.7 2.9 -6.9%8.5 10.6 (19.8)%
Total liabilities 103.0 103.9 (0.9)%16.2 16.4 (1.2)%119.2 120.3 -0.9%
Deferred inflows of resources
Property taxes levied
for future periods 9.2 9.1 1.1%--9.2 9.1 1.1%
Deferred inflows
related to leases 1.1 0.5 120.0%--1.1 0.5 120.0%
Deferred inflows
related to pensions
and OPEB 31.4 43.7 (28.1)%0.4 2.0 -80.0%31.8 45.7 (30.4)%
Total deferred inflows
of resources 41.7 53.3 (21.8)%0.4 2.0 -80.0%42.1 55.3 -23.9%
Net position
Net investment in
capital assets 76.4 74.3 2.8%23.4 23.3 0.4%99.8 97.6 2.3%
Restricted 11.4 14.1 (19.1)%-1.1 (100.0)%11.4 15.2 (25.0)%
Unrestricted (47.5)(54.2)(12.4)%11.7 8.7 34.5%(35.8)(45.5)(21.3)%
Total net position $40.3 $34.2 17.8%$35.1 $33.1 6.0%$75.4 $67.3 12.0%
7
City of Galesburg
Management's Discussion and Analysis
December 31, 2023
(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 $8.1 million from $67.3 million to $75.4
million. The City's total assets and deferred outflows equal $236.7 million. The City's total liabilities and
deferred inflows equal $161.3 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 $47.5 million
in 2023 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 $11.7 million may be used
to meet the ongoing City obligations to their citizens and creditors.
8
City of Galesburg
Management's Discussion and Analysis
December 31, 2023
(Unaudited)
Table 2
Condensed Statements of Activities
(in millions of dollars)
Governmental Activities Business-Type Activities Total
2023 2022 Change 2023 2022 Change 2023 2022 Change
Revenues
Program revenues
Charges for services $7.3 $6.1 19.7%$10.5 $10.1 4.0%$17.8 $16.2 9.9%
Operating grants and
contributions 5.9 8.5 -30.6%---%5.9 8.5 -30.6%
Capital grants and
contributions 0.5 2.6 -80.8%--0.5 2.6 -80.8%
General revenues
Property taxes 9.0 9.6 -6.3%--9.0 9.6 -6.3%
Other taxes 28.2 28.7 -1.7%--28.2 28.7 -1.7%
Other general
revenues 3.5 1.6 118.8%0.6 0.1 500.0%4.1 1.7 141.2%
Total revenues 54.4 57.1 -4.7%11.1 10.2 8.8%65.5 67.3 -2.7%
Expenses
General government 12.7 9.6 32.3%--12.7 9.6 32.3%
Economic
development 4.6 2.7 70.4%--4.6 2.7 70.4%
Public safety 19.9 20.8 -4.3%--19.9 20.8 -4.3%
Public works 6.3 8.0 -21.3%--6.3 8.0 -21.3%
Culture, education,
and recreation 4.6 4.2 9.5%--4.6 4.2 9.5%
Interest and fiscal
charges 0.6 0.3 100.0%--0.6 0.3 100.0%
Water --5.9 5.6 5.4%5.9 5.6 5.4%
Refuse --2.8 2.8 2.8 2.8
Total expenses 48.7 45.6 6.8%8.7 8.4 3.6%57.4 54.0 6.3%
Transfers 0.4 -(0.4)---
Change in net
position 6.1 11.5 -47.0%2.0 1.8 11.1%8.1 13.3 -39.1%
Net position,
beginning of year 34.2 22.7 50.7%33.1 31.3 5.8%67.3 54.0 24.6%
Net position end of
year $40.3 $34.2 17.8%$35.1 $33.1 6.0%$75.4 $67.3 12.0%
Table 2 highlights the City's revenues and expenses for the fiscal years ended December 31, 2023 and
2022. These two main components are subtracted to yield the change in net position. This table utilizes
the full accrual method.
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.).
9
City of Galesburg
Management's Discussion and Analysis
December 31, 2023
(Unaudited)
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
developm ent, 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.
Current Year Impacts
The Governmental Activities increased the City's net position by $6.1 million. Key elements contributing
to this change are as follows:
Governmental Activities
10
City of Galesburg
Management's Discussion and Analysis
December 31, 2023
(Unaudited)
Revenues
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 a decrease of 4.7 percent in revenue due to a decrease in
operating grants and contributions from state and federal agencies.
Expenses
The City's overall expenses in the current fiscal year increased by $3.1 million from the prior fiscal year.
Due to a corresponding decrease in revenues in the current fiscal year, the City saw an increase in net
position to $40.3 million compared to $34.2 million in the prior fiscal year. Overall, the City's financial
position increased by $6.1 million from the prior year.
Financial Analysis of the City's Funds
The fund balance of the City's General Fund of $12.3 million, a decrease of $0.6 million from 2022 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 $11.2 million, a decrease of $0.4
million from 2022 due to an increase of funds transferred out to other funds.
The Parks and Recreation Fund had an ending fund balance of $3.1 million, an increase of $0.6 million
from 2022 due to an increase in various uses of money and property revenues collected in 2023.
11
City of Galesburg
Management's Discussion and Analysis
December 31, 2023
(Unaudited)
General Fund Budgetary Highlights
Overall, General Fund revenue was $0.1 million more than the final budget and expenditures were $1.1
million less than the final budget. Specific highlights of General Fund revenue and expenditures are as
follows:
Use of money and property revenues were $0.1 million more the final budget.
Management information systems expenditures were $0.1 million less than the final budget.
Contracts and subsidies expenditures were $0.4 million less than the final budget.
Street and bridge maintenance expenditures were $0.6 million less than the final budget.
In 2023, total expenditures increased $2.3 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 $2.9 million from original to final budget, mostly relating to transfers out. Total
revenues increased $4.8 million from the original budget to the final amended budget, mostly relating to
intergovernmental revenues, use of money and property, and other taxes.
Capital Assets and Debt Administration
Capital assets
By the end of 2023, the City had compiled a total investment of $189.7 million ($118.6 million net of
accumulated depreciation) in a broad range of capital assets including land, construction-in-progress,
land im provements, buildings and improvements, machinery and equipment, and infrastructure. Total
depreciation expense for the year was $4.2 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, 2023 included the $632,000 CAD/RMS
public safety dispatch system project; the Irwin Street reconstruction, roadway, storm sewer and
sidewalk in the amount of $630,000; and the installation of decorative street lighting on W est Main Street
in the amount of $580,000.
Table 3
Capital Assets (net of depreciation)
(in millions of dollars)
Governmental Activities Business-Type Activities Total
2023 2022 Change 2023 2022 Change 2023 2022 Change
Land $6.6 $6.5 1.5%$0.7 $0.7 $7.3 $7.2 1.4%
Construction in
progress 3.2 1.8 77.8%0.1 0.1 3.3 1.9 73.7%
Land improvements 2.3 1.8 27.8%--2.3 1.8 27.8%
Buildings and
improvements 10.3 10.4 -1.0%18.5 19.0 -2.6%28.8 29.4 -2.0%
Equipment 6.6 6.1 8.2%1.2 1.3 -7.7%7.8 7.4 5.4%
Infrastructure 55.7 55.2 0.9%13.4 13.8 -2.9%69.1 69.0 0.1%
Total $84.7 $81.8 3.5%$33.9 $34.9 -2.9%$118.6 $116.7 1.6%
12
City of Galesburg
Management's Discussion and Analysis
December 31, 2023
(Unaudited)
Debt Administration
The table below summaries the City's bonded and similar indebtedness. As of December 31, 2023, the
City had a total of $24.3 million of long-term debt outstanding (excluding compensated absences, net
pension liability, and net OPEB liability). Of this amount, $23.9 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 dollars)
Governmental Activities Business-Type Activities Total
2023 2022 Change 2023 2022 Change 2023 2022 Change
General obligation
bonds $13.0 $8.4 54.8%$10.9 $11.9 -8.4%$23.9 $20.3 17.7%
Notes payable --0.3 0.4 -25.0%0.3 0.4 -25.0%
Lease liability 0.1 0.1 --0.1 0.1
Total $13.1 $8.5 54.1%$11.2 $12.3 -8.9%$24.3 $20.8 16.8%
Factors Bearing on the City's Future
Over the years, one of the City's strengths has been its strong financial condition and good fiscal
management, which is proven by strong fund balance reserves, stable bond rating, and the passage
of a balanced budget in 2024.
Continuing to maintain the current quality and quantity of existing services is a priority, and while
challenging given ongoing budget constraints and the current talent marketplace, no reduction in city
services is anticipated in the coming year.
Health care costs and personnel costs, which make up a significant portion of the City's operating
budget, continue to increase annually and impact the annual operating budget.
The current relatively low turnover rate of 5% for City employees represents stable staffing, which
reduces onboarding and training costs, increases experience and institutional knowledge provided to
the organization by employees, and reflects the city's relatively strong position in the employment
marketplace.
In 2024, the union contract for AFSCME was settled and provided a three-year contract with annual
increases of 4%. The PSEO union contract was settled and included a new pay scale for 2024, to
optimize retention, and annual increases of 4% in years 2025 and 2026 in addition to changes in the
longevity pay. The IAFF contract is currently being negotiated.
The City continues to develop a budget based on conservative estimates in revenues. After the
influx in recent fiscal years of federal supplemental funds in response to the pandemic provided to
residents and units of government are exhausted, modest revenue growth is expected to continue in
support of city operations and services. Although revenue growth will be limited, the 2024 budget
provides for sustained staffing and services.
In 2023, the City issued general obligation bonds of 4.92M at 5% for 10 years. The bonds will be
used for various construction and infrastructure projects. The City enacted a new home rule tax
increase of 0.25% to fund the principal and interest payments on the new debt in addition to creating
an additional funding source for capital projects.
13
City of Galesburg
Management's Discussion and Analysis
December 31, 2023
(Unaudited)
In 2023, Graham Health Systems broke ground on a new 29,000 sq ft. medical specialty clinic and
future surgery center on N. Seminary Street bringing additional investment and health care jobs to
the city. In addition, in 2024 they began work on a new medical facility on the south side of
Galesburg. The new facility will provide primary care and a walk in care clinic in a previously
undeserved neighborhood.
In 2023, the Galesburg Public Library continued construction of a $15.3 million library, which will
provide residents with a variety of resources and meeting places. The new building opened in May of
2024, and redeveloped a city block downtown, which was previously deteriorated and underutilized.
New sidewalks and extension of downtown decorative lighting in front of the newly constructed
public facility on this block serve as a catalyst to extend downtown redevelopment to the Moffitt
overpass.
In 2023, Carl Sandburg College began 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 received two OSLAD grants totaling $1 million in funding for improvements to H.T.
Custer Park and Lancaster Park. The grants were used for new restrooms, shelter, playground,
walking path, youth bike training area, parking lot improvements, rain garden, and a butterfly
waystation.
In 2023, the City established a new tax increment financing (TIF) district known as the Grand
Avenue TIF (TIF 6). The TIF funds will be used for the revitalization of the Grand Avenue area and
the removal of blighted properties that will benefit via new investment and job creation bringing a
positive long-term economic benefit to the area.
In 2023, the City continued its housing program by accepting a grant from the Illinois Housing
Development Authority (IHDA) for $400,000 to be expended November 2023 to November 2025. It
is anticipated this grant will rehabilitate and/or address accessibility for approximately eight homes.
Small business incentives created in 2022, were utilized again in 2023 to encourage small business
development in the community, and included the award of two southside occupancy grants, one
business collateral grant, 14 business start-up awards, and three urban agriculture awards.
The costs of deferred maintenance of building and grounds will represent a challenge to upcoming
budget cycles, but increased proactive budgeting for needed maintenance is anticipated to alleviate
unexpected and increased costs in the long term.
Increased total equalized assessed value for properties in Galesburg represents an overall increase
in the value of homeowner's property, as well as a stable base for the city's property tax revenue
stream.
All of these factors were considered in preparing the City of Galesburg's budget for the 2024 fiscal year.
Requests for Information
This financial report is designed to provide the City's citizens, taxpayers, and creditors with a general
overview of the City's finances and to demonstrate the City's accountability for the money it receives. If
you have questions about this report, need additional financial information, contact the Finance
Department:
Eric Hanson
City of Galesburg
55 W est Tompkins Street
Galesburg, Illinois 61401
14
BASIC FINANCIAL STATEMENTS
Component Unit
Governmental Business-Type Galesburg
Activities Activities Total Public Library
Assets and Deferred Outflows
of Resources
Assets
Cash and cash equivalents 48,280,415$ 12,738,496$ 61,018,911$ 3,129,241$
Investments 3,351,946 249,502 3,601,448 2,218,476
Receivables (net):
Property tax receivable 9,172,550 - 9,172,550 1,894,995
Other taxes 2,224,634 - 2,224,634 -
Accrued interest 117,382 28,465 145,847 -
Accounts 2,645,539 2,469,564 5,115,103 11,683
Loans 2,572,149 - 2,572,149 -
Leases 1,123,603 - 1,123,603 -
Due from other governmental units 3,526,127 - 3,526,127 4,611,911
Internal balances (391,845) 391,845 - -
Advances to component unit 409,535 - 409,535 -
Inventories 58,963 125,167 184,130 -
Prepaid items 1,045,904 64,618 1,110,522 519,272
Property held for resale 3,797,254 - 3,797,254 -
Bond issuance insurance 35,291 9,940 45,231 -
Capital assets:
Capital assets not being depreciated 9,773,818 759,686 10,533,504 18,655,515
Capital assets being depreciated,
net of depreciation 74,945,878 33,163,136 108,109,014 753,134
Total assets 162,689,143 50,000,419 212,689,562 31,794,227
Deferred Outflows of Resources
Deferred outflows related to pensions 19,891,613 858,979 20,750,592 468,339
Deferred outflows related to OPEB 2,417,143 225,388 2,642,531 4,842
Deferred charge on refunding - 646,453 646,453 -
Total deferred outflows of resources 22,308,756 1,730,820 24,039,576 473,181
Total assets and deferred outflows of resources 184,997,899$ 51,731,239$ 236,729,138$ 32,267,408$
City of Galesburg, Illinois
Statement of Net Position
December 31, 2023
Primary Government
See notes to financial statements
15
Component Unit
Governmental Business-Type Galesburg
Activities Activities Total Public Library
City of Galesburg, Illinois
Statement of Net Position
December 31, 2023
Primary Government
Liabilities, Deferred Inflows
of Resources and Net Position
Liabilities
Accounts payable 2,493,628$ 611,483$ 3,105,111$ 1,594,019$
Accrued liabilities 574,326 31,536 605,862 19,010
Interest payable 193,395 19,237 212,632 53,181
Payroll taxes payable - - - 2,069
Claims payable 150,000 - 150,000 -
Due to other governmental units 377,133 973,067 1,350,200 40
Due to fiduciary funds 1,864,949 - 1,864,949 -
Due to component unit - - - 1,093
Advances from primary government - - - 409,535
Deposits - 1,083,382 1,083,382 -
Unearned revenues 175,142 3,625 178,767 8,500
Noncurrent liabilities:
Due within one year 2,118,316 1,118,304 3,236,620 4,042,197
Due in more than one year 95,061,535 12,397,067 107,458,602 687,502
Total liabilities 103,008,424 16,237,701 119,246,125 6,817,146
Deferred Inflows of Resources
Property taxes levied for future periods 9,172,550 - 9,172,550 1,894,995
Deferred inflows related to leases 1,123,603 - 1,123,603 -
Deferred inflows related to pensions 27,771,871 104,338 27,876,209 56,887
Deferred inflows related to OPEB 3,593,509 335,077 3,928,586 7,199
Total deferred inflows of resources 41,661,533 439,415 42,100,948 1,959,081
Net Position
Net investment in capital assets 76,426,334 23,345,738 99,772,072 18,631,564
Restricted for:
Motor fuel tax 1,371,665 - 1,371,665 -
Economic development 801,345 - 801,345 -
Special enforcement 512,376 - 512,376 -
Foreign fire 185,179 - 185,179 -
Infrastructure improvements 495,136 - 495,136 -
TIF expenses 1,144,671 - 1,144,671 -
General government 182,558 - 182,558 -
Donations 183,815 - 183,815 -
Cemetery 618,072 - 618,072 -
Public works 887,342 - 887,342 -
Capital projects 3,379,904 - 3,379,904 -
Town of the City 1,683,351 - 1,683,351 -
Donor restricted, Foundation - - - 1,033,960
Unrestricted (47,543,806) 11,708,385 (35,835,421) 3,825,657
Total net position 40,327,942 35,054,123 75,382,065 23,491,181
Total liabilities, deferred inflows of resources
and net position 184,997,899$ 51,731,239$ 236,729,138$ 32,267,408$
See notes to financial statements
16
Fees, Fines Operating Capital
and Charges Grants and Grants and
Functions/Programs Expenses for Services Contributions Contributions
Primary Government
Governmental activities:
General government 12,712,002$ 3,838,760$ 5,659,175$ 428,396$
Economic development 4,623,157 658,724 - -
Public safety 19,968,692 1,397,930 277,525 -
Public works 6,290,111 48,520 636 107,234
Culture, education and recreation 4,570,406 1,316,160 - -
Interest and fiscal charges 568,455 - - -
Total governmental activities 48,732,823 7,260,094 5,937,336 535,630
Business-type activities:
Water 5,895,026 7,426,343 - -
Refuse 2,867,189 3,083,941 - -
Total business-type activities 8,762,215 10,510,284 - -
Total primary government 57,495,038$ 17,770,378$ 5,937,336$ 535,630$
Component Unit
Galesburg Public Library 3,034,597$ 6,871$ 62,998$ 9,223,888$
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
Miscellaneous
Total general revenues
Transfers
Change in net position
Net position, beginning
Net position, ending
City of Galesburg, Illinois
Statement of Activities
Year Ended December 31, 2023
Program Revenues
See notes to financial statements
17
Component
Unit
Governmental Business-Type Galesburg
Activities Activities Total Public Library
(2,785,671)$ -$ (2,785,671)$ -$
(3,964,433) - (3,964,433) -
(18,293,237) - (18,293,237) -
(6,133,721) - (6,133,721) -
(3,254,246) - (3,254,246) -
(568,455) - (568,455) -
(34,999,763) - (34,999,763) -
- 1,531,317 1,531,317 -
- 216,752 216,752 -
- 1,748,069 1,748,069 -
(34,999,763) 1,748,069 (33,251,694) -
- - - 6,259,160
9,028,485 - 9,028,485 1,697,562
1,963,092 - 1,963,092 -
947,160 - 947,160 -
2,274,200 - 2,274,200 -
633,654 - 633,654 -
1,070,623 - 1,070,623 -
6,001,710 - 6,001,710 -
12,600,846 - 12,600,846 -
2,708,360 - 2,708,360 40,000
335,368 - 335,368 -
2,646,435 565,320 3,211,755 414,243
577,533 - 577,533 1,530,880
40,787,466 565,320 41,352,786 3,682,685
361,653 (361,653) - -
6,149,356 1,951,736 8,101,092 9,941,845
34,178,586 33,102,387 67,280,973 13,549,336
40,327,942$ 35,054,123$ 75,382,065$ 23,491,181$
Primary Government
Changes in Net Position
Net (Expense) Revenue and
See notes to financial statements
18
Nonmajor Total
Economic Parks &Governmental Governmental
General Development Recreation Funds Funds
Assets
Cash and cash equivalents 12,094,072$ 4,922,846$ 2,637,973$ 27,342,213$ 46,997,104$
Investments 984,648 25,187 49,664 1,808,656 2,868,155
Receivables (net):
Property taxes 8,025,095 - 262,145 885,310 9,172,550
Other taxes 1,299,893 303,286 303,949 317,506 2,224,634
Accounts 448,143 278,442 5,380 1,890,538 2,622,503
Accrued interest 57,045 9,007 2,713 40,569 109,334
Loans - 2,572,149 - - 2,572,149
Leases 513,594 610,009 - - 1,123,603
Due from other governments 2,197,469 - 484,470 844,188 3,526,127
Due from other funds 886,770 - 15,739 3,253,752 4,156,261
Inventory 58,963 - - - 58,963
Prepaid items 430,933 10,022 33,831 47,703 522,489
Property held for resale - 3,641,930 - 155,324 3,797,254
Advances to other funds 86,099 86,099 86,099 172,198 430,495
Advances to component unit 409,535 - - - 409,535
Total assets 27,492,259$ 12,458,977$ 3,881,963$ 36,757,957$ 80,591,156$
Liabilities, Deferred Inflows
of Resources and Fund Balances
Liabilities
Accounts payable 276,798$ 71,149$ 172,114$ 1,940,373$ 2,460,434$
Accrued liabilities 489,054 2,009 32,613 49,406 573,082
Due to other governments 9,904 - - 367,229 377,133
Due to fiduciary funds 1,864,949 - - - 1,864,949
Due to other funds 2,966,274 244,023 14,411 905,787 4,130,495
Advances from other funds - - - 430,495 430,495
Unearned revenue 18,847 474 35,762 112,389 167,472
Total liabilities 5,625,826 317,655 254,900 3,805,679 10,004,060
Deferred Inflows of Resources
Unavailable revenue 994,872 343,446 250,413 822,046 2,410,777
Deferred inflows related to leases 513,594 610,009 - - 1,123,603
Property taxes levied for future periods 8,025,095 - 262,145 885,310 9,172,550
Total deferred inflows of resources 9,533,561 953,455 512,558 1,707,356 12,706,930
Fund Balances
Nonspendable 985,530 10,022 33,831 778,482 1,807,865
Restricted 12,795 801,345 151,700 9,904,119 10,869,959
Committed 580,948 8,129,413 80,000 3,272,093 12,062,454
Assigned - 2,247,087 2,848,974 17,720,807 22,816,868
Unassigned (deficit)10,753,599 - - (430,579) 10,323,020
Total fund balances 12,332,872 11,187,867 3,114,505 31,244,922 57,880,166
Total liabilities, deferred inflows
of resources and fund balances 27,492,259$ 12,458,977$ 3,881,963$ 36,757,957$ 80,591,156$
City of Galesburg, Illinois
December 31, 2023
Balance Sheet - Governmental Funds
Major Funds
See notes to financial statements
19
Total Fund Balances - Governmental Funds 57,880,166$
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 136,372,145$
Accumulated depreciation (51,652,449)
84,719,696
Bond issuance insurance does not relate to current financial resources and is not
reported in the governmental funds.35,291
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.2,410,777
Deferred outflows of resources related to pensions do not relate to current financial
resources and are not reported in the governmental funds.19,870,957
Deferred outflows of resources related to other postemployment benefits do not
relate to current financial resources and are not reported in the governmental funds.2,417,143
Deferred inflows of resources related to pensions do not relate to current financial
resources and are not reported in the governmental funds.(27,769,362)
Deferred inflows of resources related to other postemployment benefits do not
relate to current financial resources and are not reported in the governmental funds.(3,593,509)
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 (2,027,288)
Accrued interest payable (193,395)
Net pension liability (71,133,504)
Net OPEB liability (10,916,384)
Lease liability (55,666)
General obligation bonds payable (12,390,000)
Bond premium (628,881)
(97,345,118)
Internal service funds are reported in the statement of net position as
governmental activities.1,701,901
Net Position of Governmental Activities 40,327,942$
City of Galesburg, Illinois
Reconciliation of Governmental Funds Balance Sheet to Statement of Net Position
December 31, 2023
See notes to financial statements
20
Nonmajor
Economic Parks &Governmental
General Development Recreation Funds Total
Revenues
Taxes 14,256,662$ 1,163,283$ 2,278,189$ 4,427,436$ 22,125,570$
Charges for services 1,359,245 - 38,585 680,877 2,078,707
Intergovernmental 13,972,223 - 1,992,444 7,758,212 23,722,879
Licenses and permits 441,907 - - - 441,907
Fines and fees 337,442 - - 3,529 340,971
Use of money and property 1,082,669 320,835 1,466,974 2,011,662 4,882,140
Contributions - - - 11,175 11,175
Miscellaneous 132,638 46,231 49,144 67,542 295,555
Total revenues 31,582,786 1,530,349 5,825,336 14,960,433 53,898,904
Expenditures
Current:
General government 4,085,187 - 45,998 4,886,104 9,017,289
Economic development - 429,539 - 3,272,854 3,702,393
Public safety 20,865,346 - 166,771 787,105 21,819,222
Public works 2,145,944 - 519,463 1,609,825 4,275,232
Culture and recreation - - 4,136,757 2,990 4,139,747
Miscellaneous - 270,904 - 3,822,521 4,093,425
Debt service:
Principal 35,785 - 30,095 810,000 875,880
Interest and fiscal charges 1,883 - 1,921 410,067 413,871
Capital outlay - - - 5,948,672 5,948,672
Total expenditures 27,134,145 700,443 4,901,005 21,550,138 54,285,731
Excess (deficiency) of revenues
over expenditures 4,448,641 829,906 924,331 (6,589,705) (386,827)
Other Financing Sources (Uses)
Proceeds from the sale of assets 5,510 - - 9,998 15,508
General obligation debt issued - - - 4,920,000 4,920,000
Premium on debt issued - - - 500,683 500,683
Transfers in - - 40,739 9,083,620 9,124,359
Transfers out (5,036,407) (1,220,223) (395,460) (2,110,616) (8,762,706)
Total other financing sources
(uses)(5,030,897) (1,220,223) (354,721) 12,403,685 5,797,844
Net change in fund balances (582,256) (390,317) 569,610 5,813,980 5,411,017
Fund Balances, Beginning 12,915,128 11,578,184 2,544,895 25,430,942 52,469,149
Fund Balances, Ending 12,332,872$ 11,187,867$ 3,114,505$ 31,244,922$ 57,880,166$
City of Galesburg, Illinois
Statement of Revenues, Expenditures and Changes in Fund Balances
Governmental Funds -
Year Ended December 31, 2023
Major Funds
See notes to financial statements
21
Net change in total governmental fund balances 5,411,017$
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 5,948,670$
Depreciation (3,113,731)
Net book value of assets retired (7,229)
Capital expenditures in excess of depreciation 2,827,710
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.107,234
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.182,730
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 (192,675)
Amortization of bond premiums (481,090)
Amortization of bond insurance 18,498
Net pension liability 3,737,157
Net pension asset (6,183,575)
Net OPEB liability (31,901)
Deferred outflows of resources related to pensions (7,662,640)
Deferred outflows of resources related to OPEB (113,819)
Deferred inflows of resources related to pensions 11,899,309
Deferred inflows of resources related to OPEB 331,866
Lease liability 65,880
Compensated absences (108,381)
1,278,629
Debt issued provides current financial resources to governmental funds, but
issuing debt increases long-term liabilities in the statement of net position.
Repayment of debt principal is an expenditure in the governmental funds, but
the repayment reduces long-term liabilities in the statement of net position.
Debt issued (4,920,000)
Principal repaid 810,000
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.452,036
Change in Net Position of Governmental Activities 6,149,356$
City of Galesburg, Illinois
Reconciliation of Statement of Revenues, Expenditures and Changes in Fund
Balances of Governmental Funds to Statement of Activities
Year Ended December 31, 2023
See notes to financial statements
22
Governmental
Activities
Internal
Service
Water Refuse Total Fund
Assets and Deferred Outflows of Resources
Assets
Current assets:
Cash and cash equivalents 11,455,741$ 1,282,755$ 12,738,496$ 1,283,311$
Investments 249,502 - 249,502 483,791
Receivables (net):
Accounts 2,012,333 457,231 2,469,564 23,036
Accrued interest 28,465 - 28,465 8,048
Inventory 125,167 - 125,167 -
Prepaid items 59,092 5,526 64,618 523,415
Total current assets 13,930,300 1,745,512 15,675,812 2,321,601
Noncurrent assets:
Bond issuance insurance 9,940 - 9,940 -
Capital assets not being depreciated 759,686 - 759,686 -
Capital assets being depreciated 52,541,012 - 52,541,012 -
Less accumulated depreciation (19,377,876) - (19,377,876) -
Total noncurrent assets 33,932,762 - 33,932,762 -
Total assets 47,863,062 1,745,512 49,608,574 2,321,601
Deferred Outflows of Resources
Deferred outflows related to pensions 858,979 - 858,979 20,656
Deferred outflows related to OPEB 222,838 2,550 225,388 -
Deferred charge on refunding 646,453 - 646,453 -
Total deferred outflows of resources 1,728,270 2,550 1,730,820 20,656
Enterprise Funds
City of Galesburg, Illinois
Statement of Net Position -
Proprietary Funds
December 31, 2023
Business-Type Activities -
See notes to financial statements
23
Governmental
Activities
Internal
Service
Water Refuse Total Fund
Enterprise Funds
City of Galesburg, Illinois
Statement of Net Position -
Proprietary Funds
December 31, 2023
Business-Type Activities -
Liabilities, Deferred Inflows of Resources and Net Position
Liabilities
Current liabilities:
Accounts payable 159,455$ 452,028$ 611,483$ 33,194$
Accrued liabilities 31,089 447 31,536 1,244
Claims payable - - - 150,000
Accrued interest payable 19,237 - 19,237 -
Deposits 1,083,382 - 1,083,382 -
Due to other governments 973,067 - 973,067 -
Due to other funds 25,766 - 25,766 -
Unearned revenue 3,625 - 3,625 7,670
General obligation bonds payable 960,000 - 960,000 -
Notes payable 41,406 - 41,406 -
Compensated absences 116,471 427 116,898 2,892
Total current liabilities 3,413,498 452,902 3,866,400 195,000
Noncurrent liabilities:
General obligation bonds payable 9,942,231 - 9,942,231 -
Notes payable 289,840 - 289,840 -
Net pension liability 1,049,481 - 1,049,481 25,236
Net OPEB liability 1,006,383 11,518 1,017,901 -
Compensated absences 96,214 1,400 97,614 -
Total noncurrent liabilities 12,384,149 12,918 12,397,067 25,236
Total liabilities 15,797,647 465,820 16,263,467 220,236
Deferred Inflows of Resources
Deferred inflows related to pensions 104,338 - 104,338 2,509
Deferred inflows related to OPEB 331,286 3,791 335,077 -
Total deferred inflows of resources 435,624 3,791 439,415 2,509
Net Position
Net investment in capital assets 23,345,738 - 23,345,738 -
Unrestricted net position 10,012,323 1,278,451 11,290,774 2,119,512
Total net position 33,358,061$ 1,278,451$ 34,636,512 2,119,512
Adjustments to reflect the consolidation
of internal service funds activities related
to enterprise funds 417,611 (417,611)
Net position business-type activities 35,054,123$
Net internal service funds reported in the
statement of net position as governmental
activities 1,701,901$
See notes to financial statements
24
Governmental
Activities
Internal
Service
Water Refuse Total Fund
Operating Revenues
Charges for services 7,426,343$ 3,083,941$ 10,510,284$ 1,143,395$
Miscellaneous - - - 150,168
Total operating revenues 7,426,343 3,083,941 10,510,284 1,293,563
Operating Expenses
Personnel services 2,111,217 42,836 2,154,053 55,490
Contractual services 1,573,273 2,808,517 4,381,790 745,225
Commodities 747,293 - 747,293 26,083
Insurance claims and changes in reserves - - - 41,670
Depreciation 1,094,405 - 1,094,405 -
Other charges 23,098 15,836 38,934 -
Total operating expenses 5,549,286 2,867,189 8,416,475 868,468
Operating income (loss)1,877,057 216,752 2,093,809 425,095
Nonoperating Revenues (Expenses)
Investment earnings 517,974 47,346 565,320 94,243
Gain (loss) on sale of assets 10 - 10 -
Interest and fiscal charges (413,052) - (413,052) -
Total nonoperating revenues (expenses)104,932 47,346 152,278 94,243
Income (loss) before transfers 1,981,989 264,098 2,246,087 519,338
Transfers
Transfers out (361,653) - (361,653) -
Total transfers (361,653) - (361,653) -
Change in net position 1,620,336 264,098 1,884,434 519,338
Net Position, Beginning 31,737,725 1,014,353 32,752,078 1,600,174
Net Position, Ending 33,358,061$ 1,278,451$ 34,636,512$ 2,119,512$
Change in net position 1,884,434$
Adjustment to reflect the consolidation
of internal service funds activities related
to enterprise funds 67,302
Change in net position of business-type activities 1,951,736$
Enterprise Funds
City of Galesburg, Illinois
Statement of Revenues, Expenses and Changes in Fund Net Position -
Proprietary Funds
Year Ended December 31, 2023
Business-Type Activities -
See notes to financial statements
25
Governmental
Activities
Internal
Service
Water Refuse Total Fund
Cash Flows From Operating Activities
Cash received from customers and users 7,717,079$ 3,114,972$ 10,832,051$ 260,268$
Cash received from interfund service - - - 1,110,765
Cash payments for goods and services (2,748,103) (2,608,436) (5,356,539) (955,522)
Cash payments to employees (2,127,479) (43,612) (2,171,091) (54,218)
Net cash provided (used in) by operating
activities 2,841,497 462,924 3,304,421 361,293
Cash Flows From Noncapital
Financing Activities
Payments from (to) nonservice interfund accounts (336,172) - (336,172) -
Net cash provided (used in) noncapital
financing activities (336,172) - (336,172) -
Cash Flows From Capital and Related
Financing Activities
Purchase of capital assets (163,570) - (163,570) -
Interest paid on debt (407,295) - (407,295) -
Principal payments on bonds (930,000) - (930,000) -
Principal payments on notes (41,406) - (41,406) -
Proceeds from sale of capital assets 10 - 10 -
Net cash used in capital and related
financing activities (1,542,261) - (1,542,261) -
Cash Flows From Investing Activities
Purchase of investments - - - (483,791)
Proceeds from sale and maturity of investments 750,498 - 750,498 -
Income and dividends received 503,045 47,346 550,391 86,661
Net cash provided by (used in)
investing activities 1,253,543 47,346 1,300,889 (397,130)
Net increase (decrease) in cash 2,216,607 510,270 2,726,877 (35,837)
Cash and Cash Equivalents, Beginning 9,239,134 772,485 10,011,619 1,319,148
Cash and Cash Equivalents, Ending 11,455,741$ 1,282,755$ 12,738,496$ 1,283,311$
City of Galesburg, Illinois
Statement of Cash Flows -
Proprietary Funds
Year Ended December 31, 2023
Business-Type Activities -
Enterprise Funds
See notes to financial statements
26
Governmental
Activities
Internal
Service
Water Refuse Total Fund
City of Galesburg, Illinois
Statement of Cash Flows -
Proprietary Funds
Year Ended December 31, 2023
Business-Type Activities -
Enterprise Funds
Reconciliation of Operating Income (Loss) to
Net Cash Provided by Operating Activities
Operating income (loss)1,877,057$ 216,752$ 2,093,809$ 425,095$
Adjustments to reconcile operating income (loss)
to net cash provided by operating activities:
Depreciation 1,094,405 - 1,094,405 -
Change in operating assets and liabilities:
Accounts receivable 287,453 31,031 318,484 69,800
Inventory (8,300) - (8,300) -
Prepaid items (11,540) (434) (11,974) 30,293
Bond issuance insurance 1,728 - 1,728 -
Net pension asset 1,065,999 - 1,065,999 35,489
Deferred outflows, pension (571,758) - (571,758) (11,094)
Deferred outflows, OPEB 15,188 184 15,372 -
Accounts payable (41,180) 216,351 175,171 (7,837)
Deposits payable 51,402 - 51,402 -
Accrued salaries (2,988) - (2,988) 543
Due to other governments (396,549) - (396,549) -
Claims payable - - - (165,000)
Compensated absences (26,938) (275) (27,213) 1,672
Net pension liability 1,049,481 - 1,049,481 -
Net OPEB liability (17,255) (237) (17,492) 25,236
Deferred inflows, pension (1,490,112) - (1,490,112) (50,574)
Deferred inflows, OPEB (37,879) (448) (38,327) -
Unearned revenue 3,283 - 3,283 7,670
Total adjustments 964,440 246,172 1,210,612 (63,802)
Net cash provided (used) by operating
activities 2,841,497$ 462,924$ 3,304,421$ 361,293$
Noncash Capital and Related Financing
Activities
None
See notes to financial statements
27
Pension and
OPEB Trust
Funds
Assets
Cash and cash equivalents 1,930,966$
Investments:
Mutual funds 2,305,907
Insurance contracts and annuities 22,921,662
Police officers' pension investment fund 10,489,125
Firefighters' pension investment fund 27,924,884
Receivables:
Due from primary government 1,864,949
Prepaid items 7,299
Total assets 67,444,792
Liabilities
Accounts payable 615,412
Total liabilities 615,412
Net Position
Restricted for OPEB 2,305,907
Restricted for retirement benefits 64,523,473
Total net position 66,829,380$
City of Galesburg, Illinois
Statement of Fiduciary Net Position -
Fiduciary Funds
December 31, 2023
See notes to financial statements
28
Pension and
OPEB Trust
Funds
Additions
Contributions:
Employer 7,731,753$
Plan member deposits 715,270
Total contributions 8,447,023
Investment earnings:
Net appreciation in fair value of investments 8,739,669
Interest 107,423
Total investment earnings 8,847,092
Less investment expense 39,268
Net investment earnings 8,807,824
Miscellaneous:
Other income 356
Total additions 17,255,203
Deductions
Benefits 8,387,271
Administrative expenses 52,327
Total deductions 8,439,598
Change in net position 8,815,605
Net Position, Beginning 58,013,775
Net Position, Ending 66,829,380$
Year Ended December 31, 2023
City of Galesburg, Illinois
Statement of Changes in Fiduciary Net Position -
Fiduciary Funds
See notes to financial statements
29
City of Galesburg
Index to Notes to Financial Statements
December 31, 2023
Page
1.Summary of Significant Accounting Policies 31
Reporting Entity 31
Government-W ide and Fund Financial Statements 32
Measurement Focus, Basis of Accounting and Financial Statement Presentation 35
Assets, Deferred Outflows of Resources, Liabilities, Deferred Inflows of Resources and
Net Position or Equity 36
Deposits and Investments 36
Receivables 39
Inventories and Prepaid Items 39
Capital Assets 40
Deferred Outflows of Resources 40
Compensated Absences 40
Long-Term Obligations/Conduit Debt 41
Deferred Inflows of Resources 41
Equity Classifications 42
Postemployment Benefits Other Than Pensions (OPEB)43
Property Held for Resale 43
2.Stewardship, Compliance and Accountability 43
Deficit Balances 43
3.Detailed Notes on All Funds 44
Deposits and Investments 44
Receivables 47
Capital Assets 49
Interfund Receivables/Payables, Advances and Transfers 50
Long-Term Obligations 53
Lease Disclosures 57
Net Position/Fund Balances 57
Component Unit 59
4.Other Information 62
Employees' Retirement System 62
Risk Management 81
Commitments and Contingencies 82
Other Postemployment Benefits 82
Tax Increment Financing District 86
Tax Abatement 86
Effect of New Accounting Standards on Current-Period Financial Statements 87
30
City of Galesburg
Notes to Financial Statements
December 31, 2023
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.
31
City of Galesburg
Notes to Financial Statements
December 31, 2023
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, 2023. 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
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.
32
City of Galesburg
Notes to Financial Statements
December 31, 2023
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.
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.
Parks and Recreation Fund is used to account for operations of the City's parks and recreation
programs. Revenue is collected from multiple sources including property taxes, other taxes
and intergovernmental payments from the State of Illinois restricted, committed or assigned for
culture and recreation purposes..
33
City of Galesburg
Notes to Financial Statements
December 31, 2023
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 Motor Fuel Tax
Federal Special Enforcement State Special Enforcement
Stormwater Utility Foreign Fire
Airport Property Redevelopment
Public Transportation Public Transportation Projects
911 Communications Town of the City of Galesburg
Grants Community Improvements / Infrastructure
Debt Service Funds
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.
2011C Business Park 2013A GO Bonds Business District
2016 GO Bond Debt Service 2023 GO Bond Debt
Capital Projects Funds
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 2023 GO Bond Capital Expense
Utility Tax Capital Projects TIF 3 Regency Capital Project
Building Repair and Maintenance Computer Replacement
Vehicle Replacement Players Fields
Capital Planning TIF IV
TIF V
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
34
City of Galesburg
Notes to Financial Statements
December 31, 2023
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.
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.
35
City of Galesburg
Notes to Financial Statements
December 31, 2023
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.
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.
36
City of Galesburg
Notes to Financial Statements
December 31, 2023
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.
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.
37
City of Galesburg
Notes to Financial Statements
December 31, 2023
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, 2023.
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 collateralization 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.
38
City of Galesburg
Notes to Financial Statements
December 31, 2023
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 2023 attaches as an enforceable lien on January 1, 2023, 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 2023 tax levy, which attached as an enforceable lien on
the property as of January 1, 2023, was levied in December 2023.
Tax bills for levy year 2023 are prepared by the Knox County Treasurer and issued on or about
May 1, 2024 and August 1, 2024 and are payable in two installments, on or about June 1, 2024
and September 1, 2024 or within 30 days of the tax bills being issued.
The County collects such taxes and remits them periodically. The 2023 property tax levy is
recognized as a receivable and deferred inflows in fiscal 2023, net the allowance for uncollectible.
As the taxes become available to finance current expenditures, they are recognized as revenues.
At December 31, 2023, the property taxes receivable and related deferred inflows consisted of the
estimated amount collectible from the 2023 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.
39
City of Galesburg
Notes to Financial Statements
December 31, 2023
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 10-100 Years
Machinery and equipment 3-50 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.
40
City of Galesburg
Notes to Financial Statements
December 31, 2023
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, 2023, 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, 2023, $40,175,000 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.
41
City of Galesburg
Notes to Financial Statements
December 31, 2023
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.
c. 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.
42
City of Galesburg
Notes to Financial Statements
December 31, 2023
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, 2023, the following individual funds held a deficit balance:
Fund Am ount Reason
Grants $(208,757)Operating expenditures exceeded
available revenues
Public Transportation (194,149)Prior operating expenditures exceeded
available revenues
These deficits are anticipated to be funded with future tax or grant revenues.
43
City of Galesburg
Notes to Financial Statements
December 31, 2023
3.Detailed Notes on All Funds
Deposits and Investments
The City's deposits and investments at year end were comprised of the following:
Carrying
Value
Statement
Balances Associated Risks
Deposits $39,234,497 $39,385,344
Custodial credit risk,
deposits
Money market, Illinois Funds 19,302,722 19,302,722 Credit risk
Mutual funds, bond funds 330,987 330,987
Credit risk, interest rate
risk
Mutual funds, other 2,550,375 2,550,375 N/A
Police officers' pension investment fund 10,489,125 10,489,125 Credit risk
Firefighters' pension investment fund 27,924,884 27,924,884 Credit risk
U.S. Treasury obligations 2,999,601 2,999,601
Custodial credit risk,
investments, interest
rate risk
Insurance contracts and annuities 22,921,662 22,921,662
Credit risk, concentration
of credit risk
Illinois Trusts 4,434,020 4,434,020 Credit risk
Petty cash 5,030 -N/A
Total deposits and investments $130,192,903 $130,338,720
Reconciliation to financial statements
Per statement of net position:
Cash and cash equivalents $61,018,911
Investments 3,601,448
Per statement of fiduciary net position,
fiduciary funds:
Cash and cash equivalents 1,930,966
Mutual funds 2,305,907
Insurance contracts and annuities 22,921,662
Police officers' pension investment
fund
10,489,125
Firefighters' pension investment fund 27,924,884
Total deposits and investments $130,192,903
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 noninterest-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.
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.
44
City of Galesburg
Notes to Financial Statements
December 31, 2023
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, 2023, investments were measured using
valuation inputs as follows:
City
December 31, 2023
Investment Type Level 1 Level 2 Level 3 Total
U.S. Treasury obligations $-$2,999,601 $-$2,999,601
Mutual funds, bond funds 330,987 --330,987
Mutual funds, other 244,468 --244,468
Total $575,455 $2,999,601 $-$3,575,056
Police Pension Fund
December 31, 2023
Investment Type Level 1 Level 2 Level 3 Total
Insurance contracts and annuities $-$-$22,921,662 $22,921,662
Total $-$-$22,921,662 $22,921,662
OPEB Trust Fund
December 31, 2023
Investment Type Level 1 Level 2 Level 3 Total
Mutual funds, other $2,305,907 $-$-$2,305,907
Total $2,305,907 $-$-$2,305,907
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.
45
City of Galesburg
Notes to Financial Statements
December 31, 2023
As of December 31, 2023, 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
Investment Type
Standard
& Poors
Moody's
Investors
Services
Police officers' pension investment fund N/R N/R
Insurance contracts and annuities N/R N/R
Firefighters' Pension Fund
Investment Type
Standard
& Poors
Moody's
Investors
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, 2023, the Police Pension Fund held the following investments in excess of 5% of
the total Fund's investment portfolio:
Issuer Investment Type
Percentage
of Portfolio
Venerable Insurance Contract %11.66
Transamerica Insurance Contract 11.27
Augustar Insurance Contract 9.73
Prudential Insurance Contract 9.30
Delaware Life Insurance Contract 9.07
Nationwide Insurance Contract 7.19
Jackson National Insurance Contract 7.17
46
City of Galesburg
Notes to Financial Statements
December 31, 2023
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, 2023, the City's investments were as follows:
Maturity (In Years)
Investment Type Fair Value Less than 1 1 - 5 6 - 10
Greater than
10
U.S. Treasury obligations $2,999,601 $2,999,601 $-$-$-
Mutual funds, bond funds 330,987 330,987 ---
Total $3,330,588 $3,330,588 $-$-$-
Money-Weighted Rate of Return
Police Pension Fund
For the year ended December 31, 2023, the annual money-weighted rate of return on the
Police Pension plan investments, net of pension plan investment expense, was 13.72%. 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, 2023, the annual money-weighted rate of return on the
Firefighters' Pension plan investments, net of pension plan investment expense, was 15.36%.
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:
General
Economic
Development
Parks and
Recreation Nonmajor Total
Other taxes receivable:
Home rule tax $792,138 $303,286 $181,972 $303,286 $1,580,682
Food and beverage tax 169,848 -18,864 -188,712
Hotel/motel tax --52,906 -52,906
Auto rental tax 5,203 ---5,203
Local use tax 284,506 -50,207 -334,713
Video gaming tax 48,198 ---48,198
Business district tax ---13,396 13,396
Aviation fuel tax ---824 824
Total $1,299,893 $303,286 $303,949 $317,506 $2,224,634
47
City of Galesburg
Notes to Financial Statements
December 31, 2023
General
Parks and
Recreation Nonmajor Total
Due from other governments:
Replacement tax $275,731 $-$-$275,731
Sales tax 1,389,520 460,504 -1,850,024
State income tax 455,348 23,966 -479,314
Due from State of Illinois 76,870 -817,897 894,767
Due from other agencies --26,291 26,291
Total $2,197,469 $484,470 $844,188 $3,526,127
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, 2023, the City had loans receivable in the amount of $2,572,149 related to 14
economic development loans issued to local businesses from 2014 through 2023. Monthly installments
range from $202 to $82,603 with interest rates from 2.00% to 8.25%. 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:
Unearned Unavailable
Property taxes levied for future periods $9,172,550 $-
Sales tax -660,748
Local use tax -124,605
Telecommunications tax -26,597
Auto rental tax -1,933
Home rule sales tax -577,029
Grants 27,771 515,187
Business district 1,311 4,572
Remaining PSB expenses -76,157
Other 138,390 423,949
Total unearned/unavailable revenue for governmental
funds $9,340,022 $2,410,777
Unearned revenue included in liabilities $167,472
Unearned revenue included in deferred inflows 9,172,550
Total unearned revenue for governmental funds $9,340,022
48
City of Galesburg
Notes to Financial Statements
December 31, 2023
Capital Assets
Capital asset activity for the year ended December 31, 2023, was as follows:
Beginning
Balance Additions Deletions
Ending
Balance
Governmental Activities
Capital assets not being depreciated/ amortized:
Land $6,506,083 $112,297 $-$6,618,380
Construction in progress 1,800,184 3,017,537 1,662,283 3,155,438
Total capital assets not being
depreciated/ amortized 8,306,267 3,129,834 1,662,283 9,773,818
Capital assets being depreciated/ amortized:
Land improvements 7,509,673 591,973 -8,101,646
Buildings and improvements 20,519,299 359,282 -20,878,581
Machinery and equipment 14,996,824 1,451,907 28,041 16,420,690
Right-to-use lease asset, machinery and
equipment 185,336 --185,336
Infrastructure 78,834,112 2,177,962 -81,012,074
Total capital assets being depreciated/
amortized 122,045,244 4,581,124 28,041 126,598,327
Total capital assets 130,351,511 7,710,958 1,690,324 136,372,145
Less accumulated depreciation/ amortization
for:
Land improvements (5,673,779)(109,986)-(5,783,765)
Buildings and improvements (10,154,884)(423,313)-(10,578,197)
Machinery and equipment (9,062,015)(864,204)28,041 (9,898,178)
Right-to-use lease asset, machinery and
equipment (63,790)(65,880)-(129,670)
Infrastructure (23,612,291)(1,650,348)-(25,262,639)
Total accumulated depreciation/
amortization (48,566,759)(3,113,731)28,041 (51,652,449)
Net capital assets being depreciated/
amortized 73,478,485 1,467,393 -74,945,878
Total governmental activities capital assets, net
of accumulated depreciation/ amortization $81,784,752 $4,597,227 $1,662,283 $84,719,696
Depreciation/amortization expense was charged to functions as follows:
Governmental Activities
General government $238,728
Economic development 85,965
Public works 1,972,857
Public safety 434,577
Culture and recreation 381,604
Total governmental activities depreciation/ amortization
expense $3,113,731
49
City of Galesburg
Notes to Financial Statements
December 31, 2023
Beginning
Balance Additions Deletions
Ending
Balance
Business-Type Activities
Capital assets not being depreciated:
Land $693,913 $50,073 $-$743,986
Construction in progress 15,700 --15,700
Total capital assets not being
depreciated 709,613 50,073 -759,686
Capital assets being depreciated:
Land improvements 66,666 --66,666
Buildings and improvements 24,497,831 --24,497,831
Machinery and equipment 4,388,746 113,497 -4,502,243
Infrastructure 23,474,272 --23,474,272
Total capital assets being depreciated 52,427,515 113,497 -52,541,012
Total capital assets 53,137,128 163,570 -53,300,698
Less accumulated depreciation for:
Land improvements (37,850)(1,905)-(39,755)
Buildings and improvements (5,517,270)(522,557)-(6,039,827)
Machinery and equipment (3,085,105)(190,330)-(3,275,435)
Infrastructure (9,643,246)(379,613)-(10,022,859)
Total accumulated depreciation (18,283,471)(1,094,405)-(19,377,876)
Net capital assets being depreciated 34,144,044 (980,908)-33,163,136
Business-type capital assets, net of
accumulated depreciation $34,853,657 $(930,835)$-$33,922,822
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 Payable Fund Am ount
General Nonmajor Governmental $886,770
Parks & Recreation Nonmajor Governmental 15,739
Nonmajor Governmental General 2,966,274
Nonmajor Governmental Economic Development 244,023
Nonmajor Governmental Parks & Recreation 14,411
Nonmajor Governmental Nonmajor Governmental 3,278
Nonmajor Governmental Water 25,766
Total, fund financial statements 4,156,261
Less interfund receivables created with internal service fund
eliminations (417,611)
Less government-wide eliminations (4,130,495)
Total internal balances, government-wide statement of net
position $(391,845)
All amounts are due within one year.
50
City of Galesburg
Notes to Financial Statements
December 31, 2023
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
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 Payable Fund Am ount
General Nonmajor Governmental $86,099
Economic Development Nonmajor Governmental 86,099
Parks and Recreation Nonmajor Governmental 86,099
Nonmajor Governmental Nonmajor Governmental 172,198
Total, fund financial statements 430,495
Less government-wide eliminations (430,495)
Total, interfund advances, government-wide statement of
net position $-
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, 2023,
outstanding advances from the General Fund to the Library totaled $409,535.
For the Statement of Net Position, interfund advances which are owed within the governmental
activities or business-type activities are netted and eliminated.
51
City of Galesburg
Notes to Financial Statements
December 31, 2023
Transfers
The following is a schedule of interfund transfers:
Fund Transferred To Fund Transferred From Am ount Principal Purpose
Parks & Recreation General $25,000
To fund parks & recreation
programs costs
Parks & Recreation Nonmajor Governmental 15,739
To allocate net income from
the permanent funds to the
parks & recreation fund
Nonmajor Governmental General 5,011,407
To fund various capital
projects & transit expenses
and to provide funding for
miscellaneous annual
contributions
Nonmajor Governmental Economic Development 1,220,223
To fund various capital
projects, to provide funding
for miscellaneous annual
contributions, and to cover
deficit fund balances
Nonmajor Governmental Parks & Recreation 395,460
To provide funding for
miscellaneous annual
contributions
Nonmajor Governmental Nonmajor Governmental 2,094,877
To fund various capital
projects, transit expenses,
& debt service payments,
to provide funding for
miscellaneous annual
contributions, and to cover
deficit fund balances
Nonmajor Governmental Water 361,653 To fund capital projects
Total, fund financial statements 9,124,359
Less government-wide eliminations (8,762,706)
Total transfers, government-wide statement of
activities $361,653
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.
52
City of Galesburg
Notes to Financial Statements
December 31, 2023
Long-Term Obligations
Long-term obligations activity for the year ended December 31, 2023, was as follows:
Beginning
Balance Increases Decreases
Ending
Balance
Amounts
Due Within
One Year
Governmental Activities
Bonds and notes payable:
General obligation debt $8,280,000 $4,920,000 $810,000 $12,390,000 $795,000
(Discounts)/Premiums:
Bond premium 147,791 500,683 19,593 628,881 -
Total bonds and notes payable 8,427,791 5,420,683 829,593 13,018,881 795,000
Other liabilities:
Compensated absences 1,920,127 1,993,041 1,882,988 2,030,180 1,267,650
Lease liabilities 121,546 -65,880 55,666 55,666
Net pension liability, IMRF -7,308,761 1,164,091 6,144,670 -
Net pension liability, Town IMRF -173,914 21,199 152,715 -
Net pension liability, Police 39,927,143 5,478,508 11,549,379 33,856,272 -
Net pension liability, Firefighters'34,943,518 5,197,497 9,135,932 31,005,083 -
Net OPEB liability 10,884,483 1,056,573 1,024,672 10,916,384 -
Total other liabilities 87,796,817 21,208,294 24,844,141 84,160,970 1,323,316
Total governmental activities long-term
liabilities $96,224,608 $26,628,977 $25,673,734 $97,179,851 $2,118,316
Business-Type Activities
Bonds and notes payable:
General obligation debt $11,510,000 $-$930,000 $10,580,000 $960,000
Notes payable, direct borrowing 372,652 -41,406 331,246 41,406
(Discounts)/Premiums:
Bond premium 381,596 -59,365 322,231 -
Total bonds and notes payable 12,264,248 -1,030,771 11,233,477 1,001,406
Other liabilities:
Compensated absences 241,725 139,491 166,704 214,512 116,898
Net pension liability, IMRF -1,248,302 198,821 1,049,481 -
Net OPEB liability 1,035,393 78,054 95,546 1,017,901 -
Total other liabilities 1,277,118 1,465,847 461,071 2,281,894 116,898
Total business-type activities long-term
liabilities $13,541,366 $1,465,847 $1,491,842 $13,515,371 $1,118,304
53
City of Galesburg
Notes to Financial Statements
December 31, 2023
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 Obligation Debt
Date of
Issue
Final
Maturity
Interest
Rates
Original
Indebtedness
Balance
December 31,
2023
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
October 8,
2013
December 30,
2032 3.0% - 4.3%$1,390,000 $915,000
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
February 2,
2016
December 30,
2035 3.0% - 3.5%9,600,000 6,555,000
2023 General Obligation
Bonds issued to finance
the acquisition,
construction, or
renovation of an existing
facility for the purpose of
a community center, due
in annual payments of
$275,000 to $685,000
March 14,
2023
December 30,
2032 5.00%4,920,000 4,920,000
Total governmental activities, general obligation debt $12,390,000
Business-Type Activities
General Obligation Debt
Date of
Issue
Final
Maturity
Interest
Rates
Original
Indebtedness
Balance
December 31,
2023
2015 General Obligation
Bonds, due in annual
payments of $115,000 to
$610,000 May 6, 2015
December 30,
2032
3.0% -
3.25%$8,290,000 $4,850,000
2017 General Obligation
Bonds, due in annual
payments of $400,000 to
$680,000 May 2, 2017
December 1,
2033 2.0% - 5.0%8,320,000 5,730,000
Total business-type activities, general obligation debt $10,580,000
54
City of Galesburg
Notes to Financial Statements
December 31, 2023
Debt service requirements to maturity are as follows:
Governmental Activities Business-Type Activities
General Obligation Debt General Obligation Debt
Years Principal Interest Principal Interest
2024 $795,000 $258,143 $960,000 $374,694
2025 1,030,000 242,393 990,000 348,319
2026 1,075,000 225,993 1,020,000 319,869
2027 1,120,000 208,793 1,055,000 284,119
2028 1,175,000 190,942 1,095,000 247,119
2029-2033 5,880,000 659,562 5,460,000 618,355
2034-2035 1,315,000 134,037 --
Total $12,390,000 $1,919,863 $10,580,000 $2,192,475
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, 2023 consist of the following:
Governmental Activities
Lease Liabilities
Date of
Issue
Final
Maturity
Interest
Rates
Original
Indebtedness
Balance
December 31,
2023
Copier equipment 9/19/2019 8/31/2024 3.00%$171,642 $24,610
Golf carts 1/1/2020 12/31/2024 3.00 145,674 31,056
Total governmental activities lease liabilities $55,666
Debt service requirements to maturity are as follows:
Governmental Activities
Lease Liabilities
Years Principal Interest
2024 $55,666 $1,462
Total $55,666 $1,462
55
City of Galesburg
Notes to Financial Statements
December 31, 2023
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, 2023 was $331,246. 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 W ater
Fund.
Notes payable at December 31, 2023 consists of the following:
Business-Type Activities
Notes Payable Date of Issue
Final
Maturity
Interest
Rates
Original
Indebtedness
Balance
December 31,
2023
Loan, Illinois Environmental
Protection Agency, due in
semi-annual payments of
$41,406
December 24,
2010
September 1,
2031 0%$1,127,480 $331,246
Total business-type activities notes payable $331,246
Debt service requirements to maturity are as follows:
Business-Type Activities
Notes Payable
Years Principal Interest
2024 $41,406 $-
2025 41,406 -
2026 41,406 -
2027 41,406 -
2028 41,406 -
2029-2031 124,216 -
Total $331,246 $-
Other Debt Information
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.
56
City of Galesburg
Notes to Financial Statements
December 31, 2023
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.
Additionally, the City entered into a lease with Community Power Group on November 19, 2018
with rent commencing March 1, 2023 when the solar field construction was complete as agreed
upon in the land lease agreement. The original indebtedness as of March 1, 2023 was $626,536
with an annual interest rate of 3.00%. The lease term ends on December 31, 2048.
Lease receivables at December 31, 2023 consists of the following:
Governmental Activities
Years Principal Interest Total
2024 $43,819 $3,227 $47,046
2025 45,241 3,136 48,377
2026 46,716 3,037 49,753
2027 48,247 2,929 51,176
2028 49,832 2,815 52,647
2029-2033 275,101 12,028 287,129
2034-2038 324,661 7,634 332,295
2039-2043 164,352 3,392 167,744
2044-2048 125,634 921 126,555
Total $1,123,603 $39,119 $1,162,722
At December 31, 2023, the City recognized $39,195 of lease revenue and $2,991 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, 2023,
includes the following:
Governmental Activities
Net investment in capital assets:
Land $6,618,380
Construction in progress 3,155,438
Other capital assets, net of accumulated depreciation 74,945,878
Less long-term debt outstanding related to capital assets (8,007,666)
Plus bond issuance insurance 35,291
Less unamortized debt premium related to capital assets (265,321)
Less lease liability (55,666)
Total net investment in capital assets $76,426,334
57
City of Galesburg
Notes to Financial Statements
December 31, 2023
Governmental Funds
Governmental fund balances reported on the fund financial statements at December 31, 2023,
include the following:
General
Economic
Development
Parks &
Recreation Nonmajor Total
Fund Balances
Nonspendable:
Prepaid items $430,933 $10,022 $33,831 $47,703 $522,489
Inventories 58,963 ---58,963
Advances 495,634 ---495,634
Property held for resale ---155,324 155,324
Permanent fund principal ---575,455 575,455
Subtotal 985,530 10,022 33,831 778,482 1,807,865
Restricted for:
Motor fuel tax ---1,371,665 1,371,665
Special enforcement ---512,376 512,376
General government ---182,558 182,558
Foreign fire ---185,179 185,179
Infrastructure improvements ---495,136 495,136
Economic development -801,345 --801,345
TIF expenditures ---1,144,671 1,144,671
Town of the City ---1,683,351 1,683,351
Cemetery ---42,617 42,617
Public works ---887,342 887,342
Capital projects ---3,379,904 3,379,904
Restricted donations 12,795 -151,700 19,320 183,815
Subtotal 12,795 801,345 151,700 9,904,119 10,869,959
Committed to:
General government encumbrances 80,948 ---80,948
Capital projects ---717,370 717,370
Railroad Hall of Fame 500,000 500,000 --1,000,000
Parks and recreation encumbrances --80,000 -80,000
Property redevelopment ---903,554 903,554
Building repair and maintenance ---62,115 62,115
Community center building ---12,646 12,646
Computer replacement ---10,000 10,000
Economic development -7,629,413 --7,629,413
Vehicle replacement ---1,566,330 1,566,330
Subtotal 580,948 8,129,413 80,000 3,272,015 12,062,376
Assigned to:
Economic development -2,247,087 --2,247,087
Building repair and maintenance ---2,883,902 2,883,902
Computer replacement ---1,257,802 1,257,802
Vehicle replacement ---4,981,931 4,981,931
Player fields ---25,936 25,936
Capital projects ---8,571,236 8,571,236
Parks and recreation --2,848,974 -2,848,974
Subtotal -2,247,087 2,848,974 17,720,807 22,816,868
Unassigned (deficit):10,753,599 --(430,501)10,323,098
Total fund balances $12,332,872 $11,187,867 $3,114,505 $31,244,922 $57,880,166
58
City of Galesburg
Notes to Financial Statements
December 31, 2023
Business-Type Activities
Net investment in capital assets:
Land $743,986
Construction in progress 15,700
Other capital assets, net of accumulated depreciation 33,163,136
Less long-term debt outstanding (10,911,246)
Plus deferred charge on refunding 646,453
Less unamortized debt premium (322,231)
Plus bond issuance insurance 9,940
Total net investment in capital assets $23,345,738
Component Unit
Galesburg Public Library
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
Value
Statement
Balances Associated Risks
Deposits $3,078,171 $3,081,931 Custodial credit risk, deposits
Illinois funds 49,940 49,940 Credit risk
Mutual funds 1,744,257 1,744,257 N/A
Stocks 374,837 374,837
Custodial credit risk,
investments, concentration of
credit risk
Money market mutual funds, bond
funds 82,700 82,700 Credit risk
Beneficial interest in endowment fund 16,682 16,682 N/A
Petty cash 1,130 -N/A
Total deposits and
investments $5,347,717 $5,350,347
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.
59
City of Galesburg
Notes to Financial Statements
December 31, 2023
The Library utilized the fair market valuation method of recurring fair value measurements.
As of December 31, 2023, the Library's investments were measured using valuation inputs
as follows:
December 31, 2023
Investment Type Level 1 Level 2 Level 3 Total
Money market mutual funds, bond
funds
$82,700 $-$-$82,700
Mutual funds 1,744,257 --1,744,257
Stocks 374,837 --374,837
Beneficial interest in endowment fund 16,682 --16,682
Total $2,218,476 $-$-$2,218,476
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, 2023, the Library's investments were rated as follows:
Investment Type
Standard &
Poors
Moody's
Investors
Services
Illinois funds AAAm N/R
Money market mutual funds, bond
funds N/R N/R
See Note 1 for further information on deposit and investment policies.
60
City of Galesburg
Notes to Financial Statements
December 31, 2023
Capital Assets
Beginning
Balance Additions Deletions
Ending
Balance
Capital assets not being depreciated:
Land $797,603 $-$-$797,603
Construction in progress 8,907,022 8,950,890 -17,857,912
Total capital assets not being
depreciated 9,704,625 8,950,890 -18,655,515
Capital assets being depreciated:
Buildings and improvements 1,355,125 --1,355,125
Machinery and equipment 654,619 1,508 -656,127
Total capital assets being depreciated 2,009,744 1,508 -2,011,252
Total capital assets 11,714,369 8,952,398 -20,666,767
Less accumulated depreciation for:
Buildings and improvements (1,000,688)(15,247)-(1,015,935)
Machinery and equipment (216,948)(25,235)-(242,183)
Total accumulated depreciation (1,217,636)(40,482)-(1,258,118)
Net capital assets being depreciated 792,108 (38,974)-753,134
Total Library capital assets, net of
accumulated depreciation $10,496,733 $8,911,916 $-$19,408,649
Long-Term Obligations
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, 2021. 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 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. The entire remaining principal was paid in full in 2023.
On October 18, 2023, the Library issued $4,001,000 in debt certificates with an initial interest rate
of 7.25%. Monthly interest only payments in amounts determined by the lender are paid on the
18th of each month, commencing on November 18, 2023 and continuing until the maturity date of
October 18, 2024.
61
City of Galesburg
Notes to Financial Statements
December 31, 2023
Beginning
Balance Increases Decreases
Ending
Balance
Amounts
Due Within
One Year
Debt certificates,
direct borrowing $2,000,000 $4,001,000 $2,000,000 $4,001,000 $4,001,000
Compensated
absences 119,978 117,013 102,368 134,623 41,197
Net pension liability,
IMRF -647,889 75,683 572,206 -
Net OPEB liability 19,014 4,909 2,053 21,870 -
Total $2,138,992 $4,770,811 $2,180,104 $4,729,699 $4,042,197
Debt service requirements to maturity for debt certificates and notes payable are as
follows:
Principal Interest
2024 $4,001,000 $235,281
Total $4,001,000 $235,281
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.
For the year ended December 31, 2023, the City recognized the following balances in the
government-wide financial statements:
Total
Pension
Liability
Net Pension
Liability
Deferred
Outflows of
Resources
Deferred
Inflows of
Resources
Pension
Expense
IMRF, City and Library $71,885,754 $7,766,357 $6,342,051 $772,118 $1,366,209
IMRF, Town 2,753,137 152,715 325,712 4,646 15,551
Police Pension Plan 68,402,816 33,856,272 9,363,603 15,007,008 2,808,195
Firefighters' Pension Plan 60,982,012 31,005,083 5,187,565 12,149,324 1,552,615
Total $204,023,719 $72,780,427 $21,218,931 $27,933,096 $5,742,570
62
City of Galesburg
Notes to Financial Statements
December 31, 2023
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.
Em ployees 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, 2022, the measurement date, membership in the plan was as follows:
Retirees and beneficiaries 197
Inactive, non-retired members 86
Active members 164
Total 447
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 2023 was 10.04% 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, 2022, and the total
pension liability used to calculate the net pension liability/(asset) was determined by an
actuarial valuation as of that date.
63
City of Galesburg
Notes to Financial Statements
December 31, 2023
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, 2022 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-W eighted, below-m edian 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-m edian 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- W eighted, below-m edian income, General,
Em ployee, Male and Female (both unadjusted) tables, and future mortality im provements
projected using scale MP-2020.
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
Asset Class
Target
Allocation
One Year
Arithmetic
Ten Year
Geometric
Equities %35.50 %7.82 %6.50
International equities 18.00 9.23 7.60
Fixed income 25.50 5.01 4.90
Real estate 10.50 7.10 6.20
Alternatives 9.50
Private equity 13.43 9.90
Commodities 7.42 6.25
Cash equivalents 1.00 4.00 4.00
64
City of Galesburg
Notes to Financial Statements
December 31, 2023
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:
1% Decrease
Current
Discount Rate 1% Increase
City:
Total pension liability $75,156,736 $67,275,809 $60,968,100
Plan fiduciary net position 60,081,658 60,081,658 60,081,658
Net pension liability/(asset)$15,075,078 $7,194,151 $886,442
Library:
Total pension liability $5,149,970 $4,609,945 $4,177,721
Plan fiduciary net position 4,037,739 4,037,739 4,037,739
Net pension liability/(asset)$1,112,231 $572,206 $139,982
Total:
Total pension liability $80,306,706 $71,885,754 $65,145,821
Plan fiduciary net position 64,119,397 64,119,397 64,119,397
Net pension liability/(asset)$16,187,309 $7,766,357 $1,026,424
65
City of Galesburg
Notes to Financial Statements
December 31, 2023
Changes in Net Pension Liability/(Asset)
The changes in net pension liability/(asset)for the calendar year ended December 31, 2022
were as follows:
Increase (Decrease)
Total Pension
Liability
(a)
Plan Fiduciary
Net Position
(b)
Net Pension
Liability/(Asset)
(a) - (b)
City:
Balances at December 31, 2021 $65,567,056 $72,297,845 $(6,730,789)
Service cost 813,545 -813,545
Interest on total pension liability 4,587,683 -4,587,683
Differences between expected and actual
experience of the total pension liability 286,104 -286,104
Change of assumptions (39,457)-(39,457)
Benefit payments, including refunds of
employee contributions (3,939,122)(3,939,122)-
Contributions, employer -951,535 (951,535)
Contributions, employee -411,377 (411,377)
Net investment income -(9,585,904)9,585,904
Other (net transfer)-(54,073)54,073
Balances at December 31, 2022 $67,275,809 $60,081,658 $7,194,151
Library:
Balances at December 31, 2021 $4,431,439 $5,009,386 $(577,947)
Service cost 64,708 -64,708
Interest on total pension liability 364,894 -364,894
Differences between expected and actual
experience of the total pension liability 22,756 -22,756
Change of assumptions 39,457 -39,457
Benefit payments, including refunds of
employee contributions (313,309)(313,309)-
Contributions, employer -75,683 (75,683)
Contributions, employee -32,720 (32,720)
Net investment income -(762,440)762,440
Other (net transfer)-(4,301)4,301
Balances at December 31, 2022 $4,609,945 $4,037,739 $572,206
66
City of Galesburg
Notes to Financial Statements
December 31, 2023
Increase (Decrease)
Total Pension
Liability
(a)
Plan Fiduciary
Net Position
(b)
Net Pension
Liability/(Asset)
(a) - (b)
Total:
Balances at December 31, 2021 $69,998,495 $77,307,231 $(7,308,736)
Service cost 878,253 -878,253
Interest on total pension liability 4,952,577 -4,952,577
Differences between expected and actual
experience of the total pension liability 308,860 -308,860
Benefit payments, including refunds of
employee contributions (4,252,431)(4,252,431)-
Contributions, employer -1,027,218 (1,027,218)
Contributions, employee -444,097 (444,097)
Net investment income -(10,348,344)10,348,344
Other (net transfer)-(58,374)58,374
Balances at December 31, 2022 $71,885,754 $64,119,397 $7,766,357
Plan fiduciary net position as a percentage of
the total pension liability %89.20
Pension Expense and Deferred Outflows of Resources and Deferred Inflows of Resources
Related to Pensions
For the year ended December 31, 2023, the City and Library recognized pension expense of
$1,366,209. The City and Library reported deferred outflows and inflows of resources related
to pension from the following sources:
Deferred
Outflows of
Resources
Deferred
Inflows of
Resources
City:
Difference between expected and actual experience $477,696 $512,957
Assumption changes -202,274
Net difference between projected and actual earnings on pension
plan investments 4,658,275 -
Contributions subsequent to the measurement date 737,741 -
Total $5,873,712 $715,231
Library:
Difference between expected and actual experience $37,995 $40,799
Assumption changes -16,088
Net difference between projected and actual earnings on pension
plan investments 370,508 -
Contributions subsequent to the measurement date 59,836 -
Total $468,339 $56,887
67
City of Galesburg
Notes to Financial Statements
December 31, 2023
Deferred
Outflows of
Resources
Deferred
Inflows of
Resources
Total:
Difference between expected and actual experience $515,691 $553,756
Assumption changes -218,362
Net difference between projected and actual earnings on pension
plan investments 5,028,783 -
Contributions subsequent to the measurement date 797,577 -
Total $6,342,051 $772,118
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, 2024. The remaining amounts reported as
deferred outflows and inflows of resources related to pensions ($4,772,356) will be
recognized in pension expense as follows:
Year Ending December 31,City Library Total
2024 $(662,149)$(52,666)$(714,815)
2025 579,419 46,086 625,505
2026 1,539,758 122,469 1,662,227
2027 2,963,712 235,727 3,199,439
Total $4,420,740 $351,616 $4,772,356
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.
68
City of Galesburg
Notes to Financial Statements
December 31, 2023
Plan Membership
At December 31, 2022, the measurement date, membership in the plan was as follows:
Retirees and beneficiaries 10
Inactive, non-retired members 1
Active members 6
Total 17
Contributions
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 2023 was
6.56% 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, 2022 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, 2022 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%
69
City of Galesburg
Notes to Financial Statements
December 31, 2023
Mortality
For non-disabled retirees, the Pub-2010, Amount-W eighted, 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-m edian 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- W eighted, below-m edian income, General,
Em ployee, Male and Female (both unadjusted) tables, and future mortality im provements
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:
1% Decrease
Current
Discount Rate 1% Increase
Total pension liability $3,021,504 $2,753,137 $2,526,160
Plan fiduciary net position 2,600,422 2,600,422 2,600,422
Net pension liability/(asset)$421,082 $152,715 $(74,262)
70
City of Galesburg
Notes to Financial Statements
December 31, 2023
Changes in Net Pension Liability/(Asset)
The Town changes in net pension liability/(asset)for the calendar year ended
December 31, 2022 were as follows:
Increase (Decrease)
Total Pension
Liability
(a)
Plan Fiduciary
Net Position
(b)
Net Pension
Liability/(Asset)
(a) - (b)
Balances at December 31, 2021 $2,627,218 $3,181,492 $(554,274)
Service cost 31,155 -31,155
Interest on total pension liability 182,294 -182,294
Differences between expected and actual
experience of the total pension liability 169,274 -169,274
Benefit payments, including refunds of
employee contributions (256,804)(256,804)-
Contributions, employer -21,199 (21,199)
Contributions, employee -14,543 (14,543)
Net investment income -(432,052)432,052
Other (net transfer)-72,044 (72,044)
Balances at December 31, 2022 $2,753,137 $2,600,422 $152,715
Plan fiduciary net position as a percentage of
the total pension liability %94.45
Pension Expense and Deferred Outflows of Resources and Deferred Inflows of Resources
Related to Pensions
For the year ended December 31, 2023, the Town recognized pension expense of $15,551.
The Town reported deferred outflows and inflows of resources related to pension from the
following sources:
Deferred
Outflows of
Resources
Deferred
Inflows of
Resources
Difference between expected and actual experience $96,727 $4,646
Net difference between projected and actual earnings on pension
plan investments 220,057 -
Contributions subsequent to the measurement date 8,928 -
Total $325,712 $4,646
71
City of Galesburg
Notes to Financial Statements
December 31, 2023
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, 2024. The remaining amounts reported as
deferred outflows and inflows of resources related to pensions ($321,066) will be recognized
in pension expense as follows:
Year Ending December 31,Total
2024 $48,617
2025 59,553
2026 72,508
2027 131,460
Total $312,138
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.
72
City of Galesburg
Notes to Financial Statements
December 31, 2023
Plan Membership
At December 31, 2022, the actuarial valuation date, the Police Pension membership
consisted of:
Retirees and beneficiaries 61
Inactive, non-retired members 18
Active members 48
Total 127
Contributions
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, 2023 was 84.08% of annual covered payroll.
Net Pension Liability/(Asset)
The net pension liability/(asset) was measured as of December 31, 2023 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.
73
City of Galesburg
Notes to Financial Statements
December 31, 2023
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 5-Year Smoothed 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
6.65%. The discount rate calculated using the December 31, 2022 measurement date was
6.31%. 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 3.26% for tax exempt 20-year general obligation municipal
bonds with an average AA credit rating as of December 31, 2023 to arrive at a discount rate of
6.65% used to determine the total pension liability. The year ending December 31, 2087 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
6.65% 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 (5.65%) or 1-percentage-point higher (7.65%)
than the current rate:
1% Decrease
Current
Discount Rate 1% Increase
Total pension liability $77,841,107 $68,402,816 $60,706,159
Plan fiduciary net position 34,546,544 34,546,544 34,546,544
Net pension liability $43,294,563 $33,856,272 $26,159,615
74
City of Galesburg
Notes to Financial Statements
December 31, 2023
Changes in Net Pension Liability/(Asset)
The City's changes in net pension liability/(asset) for the calendar year ended
December 31, 2023 was as follows:
Increase (Decrease)
Total Pension
Liability
(a)
Plan Fiduciary
Net Position
(b)
Net Pension
Liability/Asset
(a) - (b)
Balances at December 31, 2022 $69,710,858 $29,783,715 $39,927,143
Service cost 857,082 -857,082
Interest on total pension liability 4,298,666 -4,298,666
Differences between expected and actual
experience of the total pension liability 294,764 -294,764
Change of assumptions (2,990,557)-(2,990,557)
Benefit payments, including refunds of
employee contributions (3,767,997)(3,767,997)-
Contributions, employer -3,345,945 (3,345,945)
Contributions, employee -395,534 (395,534)
Net investment income -4,817,343 (4,817,343)
Administration -(27,996)27,996
Balances at December 31, 2023 $68,402,816 $34,546,544 $33,856,272
Plan fiduciary net position as a percentage of
the total pension liability %50.50
Pension Expense and Deferred Outflows of Resources and Deferred Inflows of Resources
Related to Pensions
For the year ended December 31, 2023, the City recognized pension expense of $2,808,195.
The City reported deferred outflows and inflows of resources related to pension from the
following sources:
Deferred
Outflows of
Resources
Deferred
Inflows of
Resources
Difference between expected and actual experience $1,918,622 $1,419,675
Assumption changes 5,830,858 13,587,333
Net difference between projected and actual earnings on
pension plan investments 1,614,123 -
Total $9,363,603 $15,007,008
75
City of Galesburg
Notes to Financial Statements
December 31, 2023
The amounts reported as deferred outflows and inflows of resources related to pensions
($(5,643,405)) will be recognized in pension expense as follows:
Year Ending December 31,Am ount
2024 $233,985
2025 (544,383)
2026 (2,166,415)
2027 (2,948,549)
2028 (218,043)
Total $(5,643,405)
Firefighters' Pension
Plan Description
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.
76
City of Galesburg
Notes to Financial Statements
December 31, 2023
Plan Membership
At December 31, 2022, the actuarial valuation date, the Firefighters' Pension Plan
membership consisted of:
Retirees and beneficiaries 66
Inactive, non-retired members 4
Active members 41
Total 111
Contributions
Participants contribute a fixed percentage of their base salary to the plans. At
December 31, 2023, 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, 2023 was 98.17% of annual covered payroll.
Net Pension Liability/(Asset)
The net pension liability/(asset) was measured as of December 31, 2023 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.
77
City of Galesburg
Notes to Financial Statements
December 31, 2023
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 5-Year Smoothed 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 6.75%. The discount rate calculated using the December 31, 2022 measurement date
was 6.49%. 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 3.26% for tax exempt 20-year general obligation
municipal bonds with an average AA credit rating as of December 31, 2023 to arrive at a
discount rate of 6.75% used to determine the total pension liability. The year ending
December 31, 2065 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 6.75% 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 (5.75%) or 1-percentage-point higher
(7.75%) than the current rate:
1% Decrease
Current
Discount Rate 1% Increase
Total pension liability $68,739,472 $60,982,012 $54,569,216
Plan fiduciary net position 29,976,929 29,976,929 29,976,929
Net pension liability $38,762,543 $31,005,083 $24,592,287
78
City of Galesburg
Notes to Financial Statements
December 31, 2023
Changes in Net Pension Liability/(Asset)
The City's changes in net pension liability/(asset) for the calendar year ended
December 31, 2023 was as follows:
Increase (Decrease)
Total Pension
Liability
(a)
Plan Fiduciary
Net Position
(b)
Net Pension
Liability/Asset
(a) - (b)
Balances at December 31, 2022 $61,319,580 $26,376,062 $34,943,518
Service cost 903,181 -903,181
Interest on total pension liability 3,883,894 -3,883,894
Differences between expected and actual
experience of the total pension liability 387,624 -387,624
Change of assumptions (1,874,298)-(1,874,298)
Benefit payments, including refunds of
employee contributions (3,637,969)(3,637,969)-
Contributions, employer -3,261,480 (3,261,480)
Contributions, employee -319,736 (319,736)
Net investment income -3,680,418 (3,680,418)
Administration -(22,798)22,798
Balances at December 31, 2023 $60,982,012 $29,976,929 $31,005,083
Plan fiduciary net position as a percentage of
the total pension liability %49.16
Pension Expense and Deferred Outflows of Resources and Deferred Inflows of Resources
Related to Pensions
For the year ended December 31, 2023, the City recognized pension expense of $1,552,615.
The City reported deferred outflows and inflows of resources related to pension from the
following sources:
Deferred
Outflows of
Resources
Deferred
Inflows of
Resources
Difference between expected and actual experience $1,439,151 $1,840,016
Assumption changes 1,997,177 10,309,308
Net difference between projected and actual earnings on
pension plan investments 1,751,237 -
Total $5,187,565 $12,149,324
The amounts reported as deferred outflows and inflows of resources related to pensions
($(6,961,759)) will be recognized in pension expense as follows:
Year Ending December 31,Am ount
2024 $(1,796,353)
2025 (2,560,918)
2026 (1,926,612)
2027 (677,876)
Total $(6,961,759)
79
City of Galesburg
Notes to Financial Statements
December 31, 2023
Pension Segment Information
Fiduciary Net Position
Pension Trust
Police
Pension Fire Pension OPEB Trust Total
Assets
Cash and cash equivalents $517,425 $1,413,541 $-$1,930,966
Investments:
Mutual funds --2,305,907 2,305,907
Insurance contracts and
annuities 22,921,662 --22,921,662
Police officers' pension
investment fund 10,489,125 --10,489,125
Firefighters' pension
investment fund -27,924,884 -27,924,884
Prepaid items -7,299 -7,299
Receivables, (net
allowances for
uncollectibles)
Due from primary
government 927,305 937,644 -1,864,949
Total assets 34,855,517 30,283,368 2,305,907 67,444,792
Liabilities
Accounts payable 308,973 306,439 -615,412
Total liabilities 308,973 306,439 -615,412
Net Position
Restricted for OPEB --2,305,907 2,305,907
Restricted for retirement
benefits 34,546,544 29,976,929 -64,523,473
Total net position $34,546,544 $29,976,929 $2,305,907 $66,829,380
80
City of Galesburg
Notes to Financial Statements
December 31, 2023
Changes in Plan Net Position
Pension Trust
Police Pension Fire Pension OPEB Trust Total
Additions
Contributions:
Employer $3,345,945 $3,261,480 $1,124,328 $7,731,753
Plan member deposits 395,534 319,736 -715,270
Total contributions 3,741,479 3,581,216 1,124,328 8,447,023
Investment income:
Net appreciation in fair
value of investments 4,786,126 3,643,124 310,419 8,739,669
Interest income 42,985 64,438 -107,423
Total investment
income 4,829,111 3,707,562 310,419 8,847,092
Less investment expense (11,794)(27,474)-(39,268)
Net investment
income 4,817,317 3,680,088 310,419 8,807,824
Miscellaneous:26 330 -356
Total additions 8,558,822 7,261,634 1,434,747 17,255,203
Deductions
Benefits 3,767,997 3,637,969 981,305 8,387,271
Administrative expenses 27,996 22,798 1,533 52,327
Total deductions 3,795,993 3,660,767 982,838 8,439,598
Change in net position 4,762,829 3,600,867 451,909 8,815,605
Net Position, Beginning 29,783,715 26,376,062 1,853,998 58,013,775
Net Position, Ending $34,546,544 $29,976,929 $2,305,907 $66,829,380
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.
81
City of Galesburg
Notes to Financial Statements
December 31, 2023
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 $170,000 $315,000
Current year claims and changes in estimates 499,477 42,004
Claim payments (354,477)(207,004)
Unpaid Claims, Ending $315,000 $150,000
As of December 31, 2023, 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, 2023. W ork 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 $2,841,728 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.
82
City of Galesburg
Notes to Financial Statements
December 31, 2023
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, 2023, 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, 2023, the City's employer contribution rate as a percentage
of covered payroll was 5.26% 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, 2023, 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, 2023 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 3.77%
Healthcare cost trend rates 6.75% for 2023, 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.
83
City of Galesburg
Notes to Financial Statements
December 31, 2023
The actuarial assumptions used in the December 31, 2023 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, 2023, the annual money-weighted rate of return on investments,
net of investment expense, was 14.92%. 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 3.77%. 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)
Total OPEB
Liability (a)
Plan Fiduciary
Net Position
(b)
Net OPEB
Liability (a)-(b)
Balances at December 31, 2022 $13,792,888 $1,853,998 $11,938,890
Service cost 634,135 -634,135
Interest 541,637 -541,637
Changes in assumptions 276,240 -276,240
Contributions, employer -1,124,328 (1,124,328)
Net investment income -310,419 (310,419)
Benefit payments (981,305)(981,305)-
Administrative expense (1,533)(1,533)-
Balances at December 31, 2023 $14,262,062 $2,305,907 $11,956,155
Net OPEB liability, City $14,236,412 $2,302,127 $11,934,285
Net OPEB liability, Library 25,650 3,780 21,870
Net OPEB liability, Total $14,262,062 $2,305,907 $11,956,155
Plan fiduciary net position as a percentage
of the total OPEB liability %16.17
84
City of Galesburg
Notes to Financial Statements
December 31, 2023
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 (2.77%) or 1-percentage-point higher (4.77%) than the current discount
rate:
1% Decrease Discount Rate 1% Increase
(2.77%)(3.77%)(4.77%)
Net OPEB liability, City $12,970,068 $11,934,285 $10,953,974
Net OPEB liability, Library 23,768 21,870 20,074
Net OPEB liability, Total $12,993,836 $11,956,155 $10,974,048
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:
1% Decrease
(5.75%
Decreasing to
3.50%)
Healthcare
Cost Trend
Rates (6.75%
Decreasing to
4.50%)
1% Increase
(7.75%
Decreasing to
5.50%)
Net OPEB liability, City $10,659,539 $11,934,285 $13,383,886
Net OPEB liability, Library 19,534 21,870 24,526
Net OPEB liability, Total $10,679,073 $11,956,155 $13,408,412
OPEB Expense and Deferred Outflows of Resources and Deferred Inflows of Resources
Related to OPEB
For the year ended December 31, 2023, the City and Library recognized OPEB expense of
$757,490. At December 31, 2023, the City and Library reported deferred outflows of resources and
deferred inflows of resources related to OPEB from the following sources:
Deferred
Outflows of
Resources
Deferred
Inflows of
Resources
Differences between expected and actual experience $375,183 $876,433
Changes of assumptions or other inputs 2,272,190 2,966,542
Differences between expected and actual investment earnings -92,810
Total $2,647,373 $3,935,785
Deferred Outflows / Inflows, City $2,642,531 $3,928,586
Deferred Outflows / Inflows, Library 4,842 7,199
Total $2,647,373 $3,935,785
85
City of Galesburg
Notes to Financial Statements
December 31, 2023
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:City Library Total
2024 $(166,233)$(305)$(166,538)
2025 (138,371)(254)(138,625)
2026 (99,500)(182)(99,682)
2027 (165,699)(304)(166,003)
2028 (119,293)(219)(119,512)
Thereafter (596,959)(1,093)(598,052)
Total $(1,286,055)$(2,357)$(1,288,412)
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, 2023 were
$70,924.
86
City of Galesburg
Notes to Financial Statements
December 31, 2023
Effect of New Accounting Standards on Current-Period Financial Statements
The Governmental Accounting Standards Board (GASB) has approved the following:
Statement No. 100, Accounting Changes and Error Corrections—an amendment of GASB
Statement No. 62
Statement No. 101, Compensated Absences
Statement No. 102, Certain Risk Disclosures
Statement No. 103, Financial Reporting Model Improvements
When they become effective, application of these standards may restate portions of these financial
statements.
87
REQUIRED SUPPLEMENTARY INFORMATION
City of Galesburg, Illinois
Illinois Municipal Retirement Fund -
Schedule of Changes in the City's Net Pension Liability (Asset) and Related Ratios
Last Nine Fiscal Years
City Library Total City Library Total
Total Pension Liability
Service cost 835,600$ 51,869$ 887,469$ 769,916$ 47,792$ 817,708$
Interest changes of benefit terms 3,654,093 226,824 3,880,917 3,800,892 362,372 4,163,264
Differences between expected and
actual experience 329,002 20,422 349,424 1,207,175 74,934 1,282,109
Changes of assumptions 1,805,007 112,044 1,917,051 66,792 4,146 70,938
Benefit payments, including refunds
of member contributions (2,852,584) (177,071) (3,029,655) (3,100,373) (192,452) (3,292,825)
Net change in
total pension liability 3,771,118 234,088 4,005,206 2,744,402 296,792 3,041,194
Total Pension Liability, Beginning 49,729,729 3,086,918 52,816,647 53,500,848 3,321,005 56,821,853
Total Pension Liability, Ending 53,500,847$ 3,321,006$ 56,821,853$ 56,245,250$ 3,617,797$ 59,863,047$
Plan Fiduciary Net Position
Employer contributions 1,068,399$ 66,320$ 1,134,719$ 996,715$ 61,870$ 1,058,585$
Employee contributions 335,832 20,846 356,678 352,560 21,885 374,445
Net investment income 2,874,053 178,404 3,052,457 242,344 15,043 257,387
Benefit payments, including refunds
of member contributions (2,852,584) (177,071) (3,029,655) (3,100,373) (192,452) (3,292,825)
Other (net transfer)78,748 4,888 83,636 1,015,743 63,051 1,078,794
Net change in plan fiduciary
net position 1,504,448 93,387 1,597,835 (493,011) (30,603) (523,614)
Plan Fiduciary Net Position, Beginning 47,839,804 2,969,603 50,809,407 49,344,253 3,062,989 52,407,242
Plan Fiduciary Net Position, Ending 49,344,252$ 3,062,990$ 52,407,242$ 48,851,242$ 3,032,386$ 51,883,628$
City's Net Pension Liability (Asset), Ending 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.
2015 2016
See notes to required supplementary information
88
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%
2017 2018 2019
See notes to required supplementary information
89
City of Galesburg, Illinois
Illinois Municipal Retirement Fund -
Schedule of Changes in the City's Net Pension Liability (Asset) and Related Ratios
Last Nine Fiscal Years (cont.)
City Library Total City Library Total
Total Pension Liability
Service cost 732,814$ 70,374$ 803,188$ 766,685$ 66,796$ 833,481$
Interest changes of benefit terms 4,283,308 411,339 4,694,647 4,414,161 384,578 4,798,739
Differences between expected and
actual experience 181,337 17,414 198,751 703,455 61,288 764,743
Changes of assumptions 71,265 (71,265) - (557,293) (93,099) (650,392)
Benefit payments, including refunds
of member contributions (3,919,217) (376,374) (4,295,591) (3,915,263) (341,112) (4,256,375)
Net change in
total pension liability 1,349,507 51,488 1,400,995 1,411,745 78,451 1,490,196
Total Pension Liability, Beginning 62,246,268 4,253,684 66,499,952 63,595,775 4,305,172 67,900,947
Total Pension Liability, Ending 63,595,775$ 4,305,172$ 67,900,947$ 65,007,520$ 4,383,623$ 69,391,143$
Plan Fiduciary Net Position
Employer contributions 1,018,167$ 97,778$ 1,115,945$ 1,226,214$ 106,832$ 1,333,046$
Employee contributions 339,011 32,556 371,567 384,039 33,459 417,498
Net investment income 9,768,518 938,100 10,706,618 8,549,012 744,821 9,293,833
Benefit payments, including refunds
of member contributions (3,919,217) (376,374) (4,295,591) (3,915,263) (341,112) (4,256,375)
Other (net transfer)177,239 17,021 194,260 (13,849) (1,207) (15,056)
Net change in plan fiduciary
net position 7,383,718 709,081 8,092,799 6,230,153 542,793 6,772,946
Plan Fiduciary Net Position, Beginning 51,212,263 3,115,946 54,328,209 58,595,981 3,825,027 62,421,008
Plan Fiduciary Net Position, Ending 58,595,981$ 3,825,027$ 62,421,008$ 64,826,134$ 4,367,820$ 69,193,954$
City's Net Pension Liability (Asset), Ending 4,999,795$ 480,144$ 5,479,939$ 181,386$ 15,803$ 197,189$
Plan Fiduciary Net Position as a
Percentage of the Total Pension Liability 91.93%99.72%
Covered Payroll 8,205,963$ 9,074,516$
City's Net Pension Liability (Asset) as a
Percentage of Covered Payroll 66.78%2.17%
20212020
See notes to required supplementary information
90
City Library Total City Library Total
814,655$ 69,951$ 884,606$ 813,545$ 64,708$ 878,253$
4,521,936 388,281 4,910,217 4,587,683 364,894 4,952,577
(897,744) (77,086) (974,830) 286,104 22,756 308,860
210 (210) - (39,457) 39,457 -
(3,879,521) (333,120) (4,212,641) (3,939,122) (313,309) (4,252,431)
559,536 47,816 607,352 1,708,753 178,506 1,887,259
65,007,520 4,383,623 69,391,143 65,567,056 4,431,439 69,998,495
65,567,056$ 4,431,439$ 69,998,495$ 67,275,809$ 4,609,945$ 71,885,754$
1,150,537$ 98,792$ 1,249,329$ 951,535$ 75,683$ 1,027,218$
390,632 33,542 424,174 411,377 32,720 444,097
11,140,512 956,593 12,097,105 (9,585,904) (762,440) (10,348,344)
(3,879,521) (333,120) (4,212,641) (3,939,122) (313,309) (4,252,431)
(1,330,449) (114,241) (1,444,690) (54,073) (4,301) (58,374)
7,471,711 641,566 8,113,277 (12,216,187) (971,647) (13,187,834)
64,826,134 4,367,820 69,193,954 72,297,845 5,009,386 77,307,231
72,297,845$ 5,009,386$ 77,307,231$ 60,081,658$ 4,037,739$ 64,119,397$
(6,730,789)$ (577,947)$ (7,308,736)$ 7,194,151$ 572,206$ 7,766,357$
110.44%89.20%
9,420,918$ 9,868,821$
-77.58%78.70%
20232022
See notes to required supplementary information
91
2014 2015 2016 2017
City
Actuarially determined contribution 937,996$ 922,958$ 887,566$ 919,494$
Contributions in relation to the actuarially determined contribution 996,715 1,232,864 1,050,988 1,088,795
Contribution deficiency (excess)(58,719)$ (309,906)$ (163,422)$ (169,301)$
Library
Actuarially determined contribution 58,225$ 101,725$ 97,824$ 65,896$
Contributions in relation to the actuarially determined contribution 61,870 135,881 115,836 78,029
Contribution deficiency (excess)(3,645)$ (34,156)$ (18,012)$ (12,133)$
Total
Actuarially determined contribution 996,221$ 1,024,683$ 985,390$ 985,390$
Contributions in relation to the actuarially determined contribution 1,058,585 1,368,745 1,166,824 1,166,824
Contribution deficiency (excess)(62,364)$ (344,062)$ (181,434)$ (181,434)$
Covered payroll 8,027,563$ 8,024,144$ 8,004,796$ 8,004,796$
Contributions as a percentage of covered payroll 13.19%17.06%14.58%14.58%
Notes to Schedule:
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 Aggregated Entry Age Normal
Amortization method Level percentage of payroll, closed
Remaining amortization period 21 years
Asset valuation method 5-year smoothed market, 20% corridor
Inflation 2.25%
Salary increases 2.85% to 13.75%, including inflation
Investment rate of return 7.25%
Retirement age
Mortality Pub-2010
Other information:
There were no benefit changes during the year.
Experience-based table of rates that are specific to the
type of eligibility condition
Illinois Municipal Retirement Fund -
City of Galesburg, Illinois
Schedule of Employer Contributions
Last Ten Fiscal Years
See notes to required supplementary information
92
2018 2019 2020 2021 2022 2023
968,973$ 795,116$ 1,226,214$ 1,147,886$ 930,626$ 696,572$
1,017,042 1,018,167 1,226,214 1,153,515 951,535 737,741
(48,069)$ (223,051)$ -$ (5,629)$ (20,909)$ (41,169)$
99,913$ 76,357$ 106,832$ 101,328$ 74,020$ 56,497$
104,869 97,778 106,832 101,825 75,683 59,836
(4,956)$ (21,421)$ -$ (497)$ (1,663)$ (3,339)$
1,068,886$ 871,473$ 1,333,046$ 1,249,214$ 1,004,646$ 753,069$
1,121,911 1,115,945 1,333,046 1,255,340 1,027,218 797,577
(53,025)$ (244,472)$ -$ (6,126)$ (22,572)$ (44,508)$
8,116,066$ 8,205,963$ 9,074,516$ 9,420,918$ 9,868,821$ 10,231,919$
13.82%13.60%14.69%13.33%10.41%7.79%
See notes to required supplementary information
93
2015 2016 2017
Total Pension Liability
Service cost 39,545$ 38,846$ 39,565$
Interest changes of benefit terms 125,673 135,982 147,450
Differences between expected and actual experience (46,822) 57,357 81,275
Changes of assumptions 81,489 2,169 (2,299)
Benefit payments, including refunds of
member contributions (58,570) (65,588) (92,773)
Net change in total pension liability 141,315 168,766 173,218
Total Pension Liability, Beginning 1,685,146 1,826,461 1,995,227
Total Pension Liability, Ending 1,826,461$ 1,995,227$ 2,168,445$
Plan Fiduciary Net Position
Employer contributions 42,037$ 27,432$ 85,180$
Employee contributions 14,518 15,109 14,754
Net investment income 115,377 9,931 120,744
Benefit payments, including refunds of member contributions (58,570) (65,588) (92,773)
Other (net transfer)(8,101) 53,387 92,832
Net change in plan fiduciary net position 105,261 40,271 220,737
Plan Fiduciary Net Position, Beginning 1,892,437 1,997,698 2,037,969
Plan Fiduciary Net Position, Ending 1,997,698$ 2,037,969$ 2,258,706$
City's Net Pension Liability (Asset), Ending (171,237)$ (42,742)$ (90,261)$
Plan Fiduciary Net Position as a Percentage of the Total
Pension Liability 109.38%102.14%104.16%
Covered Payroll 322,617$ 335,770$ 327,860$
City's Net Pension Liability (Asset) as a
Percentage of Covered Payroll (53.08)%(12.73)%(27.53)%
Notes to Schedule:
Last Nine Fiscal Years
Schedule of Changes in the City's Net Pension Liability (Asset) and Related Ratios
Illinois Municipal Retirement Fund - Town of the City of Galesburg
City of Galesburg, Illinois
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
94
2018 2019 2020 2021 2022 2023
36,130$ 37,441$ 41,784$ 38,008$ 37,308$ 31,155$
159,334 161,356 167,692 172,660 183,140 182,294
31,466 32,820 3,258 110,107 (20,922) 169,274
(74,508) 57,544 - (19,517) - -
(124,101) (128,149) (131,367) (153,264) (159,447) (256,804)
28,321 161,012 81,367 147,994 40,079 125,919
2,168,445 2,196,766 2,357,778 2,439,145 2,587,139 2,627,218
2,196,766$ 2,357,778$ 2,439,145$ 2,587,139$ 2,627,218$ 2,753,137$
29,373$ 34,574$ 23,000$ 31,127$ 28,280$ 21,199$
15,496 17,023 17,279 16,440 16,792 14,543
390,255 (149,226) 427,878 365,840 494,153 (432,052)
(124,101) (128,149) (131,367) (153,264) (159,447) (256,804)
(223,039) 49,301 15,559 30,286 (11,277) 72,044
87,984 (176,477) 352,349 290,429 368,501 (581,070)
2,258,706 2,346,690 2,170,213 2,522,562 2,812,991 3,181,492
2,346,690$ 2,170,213$ 2,522,562$ 2,812,991$ 3,181,492$ 2,600,422$
(149,924)$ 187,565$ (83,417)$ (225,852)$ (554,274)$ 152,715$
106.82%92.04%103.42%108.73%121.10%94.45%
344,345$ 378,277$ 383,980$ 365,341$ 376,544$ 323,167$
(43.54)%49.58%(21.72)%(61.82)%(147.20)%47.26%
See notes to required supplementary information
95
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 2023
Actuarially determined contribution 23,000$ 31,127$ 28,542$ 21,200$ N/A
Contributions in relation to the actuarially
determined contribution 23,000 31,127 28,280 21,199 8,928
Contribution deficiency (excess)-$ -$ 262$ 1$ N/A
Covered payroll 383,980$ 365,341$ 376,544$ 323,167$ N/A
Contributions as a percentage of covered payroll 5.99%8.52%7.51%6.56%N/A
Notes to Schedule:
N/A - Fiscal year 2023 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 Aggregated Entry Age Normal
Amortization method Level percentage of payroll, closed
Remaining amortization period 21 years
Asset valuation method 5-year smoothed market, 20% corridor
Inflation 2.25%
Salary increases 2.85% to 13.75%, 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 Pub-2010
Schedule of Employer Contributions
Last Ten Fiscal Years
City of Galesburg, Illinois
Illinois Municipal Retirement Fund - Town of the City of Galesburg
See notes to required supplementary information
96
2014 2015 2016 2017
Total Pension Liability
Service cost 740,298$ 749,291$ 842,309$ 896,385$
Interest changes of benefit terms 2,742,481 3,080,281 3,193,581 3,514,250
Differences between expected and
actual experience 241,625 3,636,322 (2,001,887) 97,635
Changes of assumptions 3,562,950 - 5,293,940 (1,052,662)
Change of benefit terms - - - -
Benefit payments, including refunds of
member contributions (2,212,992) (2,615,062) (2,400,732) (2,602,347)
Net change in total pension liability 5,074,362 4,850,832 4,927,211 853,261
Total Pension Liability, Beginning 41,014,184 46,088,546 50,939,378 55,866,589
Total Pension Liability, Ending 46,088,546$ 50,939,378$ 55,866,589$ 56,719,850$
Plan Fiduciary Net Position
Employer contributions 1,432,332$ 2,264,616$ 1,956,983$ 2,383,891$
Employee contributions 314,238 464,316 326,120 466,106
Net investment income 996,571 (419,932) 1,170,666 2,748,342
Benefit payments, including refunds of
member contributions (2,212,992) (2,615,062) (2,400,732) (2,602,347)
Administration (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%
City of Galesburg, Illinois
Police Pension Plan -
Schedule of Changes in the City's Net Pension Liability and Related Ratios
Last Ten Fiscal Years
See notes to required supplementary information
97
2018 2019 2020 2021 2022 2023
818,991$ 883,167$ 1,121,695$ 1,257,913$ 1,437,628$ 857,082$
3,628,841 3,720,839 3,965,432 3,850,253 3,911,784 4,298,666
49,905 688,209 2,356,363 (2,962,803) 1,215,904 294,764
1,622,665 8,905,010 5,274,383 4,143,452 (17,220,907) (2,990,557)
- 103,606 - - (56,171) -
(2,804,292) (2,880,141) (3,126,243) (3,349,556) (3,564,919) (3,767,997)
3,316,110 11,420,690 9,591,630 2,939,259 (14,276,681) (1,308,042)
56,719,850 60,035,960 71,456,650 81,048,280 83,987,539 69,710,858
60,035,960$ 71,456,650$ 81,048,280$ 83,987,539$ 69,710,858$ 68,402,816$
2,199,249$ 2,229,641$ 2,423,797$ 2,287,839$ 4,270,139$ 3,345,945$
357,688 332,353 442,514 391,329 354,489 395,534
(1,608,006) 3,912,366 2,417,041 3,864,471 (5,446,020) 4,817,343
(2,804,292) (2,880,141) (3,126,243) (3,349,556) (3,564,919) (3,767,997)
(22,577) (22,719) (24,140) (26,414) (31,490) (27,996)
(1,877,938) 3,571,500 2,132,969 3,167,669 (4,417,801) 4,762,829
27,207,316 25,329,378 28,900,878 31,033,847 34,201,516 29,783,715
25,329,378$ 28,900,878$ 31,033,847$ 34,201,516$ 29,783,715$ 34,546,544$
34,706,582$ 42,555,772$ 50,014,433$ 49,786,023$ 39,927,143$ 33,856,272$
42.19%40.45%38.29%40.72%42.72%50.50%
3,213,880$ 3,340,278$ 3,440,486$ 3,431,701$ 3,314,451$ 3,979,358$
1079.90%1274.02%1453.70%1450.77%1204.64%850.80%
See notes to required supplementary information
98
2014 2015 2016 2017 2018
Actuarially determined contribution 1,657,194$ 2,294,319$ 2,650,318$ 2,511,651$ 2,528,343$
Contributions in relation to the actuarially
determined contribution 1,432,332 2,264,616 1,956,983 2,383,891 2,199,249
Contribution deficiency (excess)224,862$ 29,703$ 693,335$ 127,760$ 329,094$
Covered payroll 3,099,328$ 3,196,939$ 3,155,088$ 3,249,741$ 3,213,880$
Contributions as a percentage of
covered payroll 46.21%70.84%62.03%73.36%68.43%
2019 2020 2021 2021 2023
Actuarially determined contribution 2,780,269$ 2,780,269$ 3,108,165$ 3,360,350$ 3,345,948$
Contributions in relation to the actuarially
determined contribution 2,229,641 2,423,797 2,287,839 4,270,139 3,345,945
Contribution deficiency (excess)550,628$ 356,472$ 820,326$ (909,789)$ 3$
Covered payroll 3,340,278$ 3,440,486$ 3,431,701$ 3,314,451$ 3,979,358$
Contributions as a percentage of
covered payroll 66.75%70.45%66.67%128.83%84.08%
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 Mortality rates were based on the Pub-2010 Adjusted for Plan Status,
Demographics, and Illinois Public Pension Data
City of Galesburg, Illinois
Police Pension Plan -
Schedule of Employer Contributions
Last Ten Fiscal Years
Capped at age 65
2.25%
6.75%
Entry-Age Normal
Level percentage of payroll
15 years
5-year smoothed fair value
3.75% - 4.78%
See notes to required supplementary information
99
2014 2015 2016 2017 2018
Annual money-weighted rate of return,
net of investment expense 4.37%(1.68)%4.57%10.67%(6.77)%
2019 2020 2021 2022 2023
Annual money-weighted rate of return,
net of investment expense 16.50%8.91%13.58%(17.37)%13.72%
City of Galesburg, Illinois
Police Pension Plan -
Schedule of Investment Returns
Last Ten Fiscal Years
See notes to required supplementary information
100
2014 2015 2016 2017
Total Pension Liability
Service cost 661,464$ 682,458$ 764,601$ 814,759$
Interest changes of benefit terms 2,719,284 2,922,284 2,930,958 3,469,190
Differences between expected and
actual experience (850,986) 716,526 (379,449) (47,767)
Changes of assumptions 3,937,830 - 7,765,648 2,278,343
Change of benefit terms - - - -
Benefit payments, including refunds of
member contributions (2,763,804) (2,875,718) (2,867,506)
Net change in total pension liability 6,467,592 1,557,464 8,206,040 3,647,019
Total Pension Liability, Beginning 40,747,439 44,559,810 46,117,274 54,323,314
Total Pension Liability, Ending 47,215,031$ 46,117,274$ 54,323,314$ 57,970,333$
Plan Fiduciary Net Position
Employer contributions 1,600,784$ 2,328,400$ 2,096,966$ 2,112,413$
Employee contributions 257,374 289,576 263,295 268,377
Net investment income 932,616 (202,440) 1,161,600 2,597,853
Benefit payments, including refunds of
member contributions (2,655,288) (2,763,804) (2,875,718) (2,867,506)
Other - - - -
Administration (25,441) (25,879) (24,462) (23,116)
Net change in plan fiduciary net position 110,045 (374,147) 621,681 2,088,021
Plan Fiduciary Net Position, Beginning 21,013,866 21,123,911 20,749,764 21,371,445
Plan Fiduciary Net Position, Ending 21,123,911$ 20,749,764$ 21,371,445$ 23,459,466$
City's Net Pension Liability, Ending 26,091,120$ 25,367,510$ 32,951,869$ 34,510,867$
Plan Fiduciary Net Position as a Percentage
of the Total Pension Liability 44.74%44.99%39.34%40.47%
Covered Payroll 2,611,787$ 2,742,445$ 2,719,370$ 2,800,951$
City's Net Pension Liability as a
Percentage of Covered Payroll 998.98%925.00%1211.75%1232.11%
City of Galesburg, Illinois
Firefighters' Pension Plan
Schedule of Changes in the City's Net Pension Liability and Related Ratios
Last Ten Fiscal Years
See notes to required supplementary information
101
2018 2019 2020 2021 2022 2023
912,463$ 935,109$ 1,238,084$ 1,279,591$ 1,395,012$ 903,181$
3,525,942 3,723,946 3,620,103 3,405,605 3,481,708 3,883,894
(144,691) 706,327 575,990 (4,941,167) 1,653,857 387,624
377,989 7,178,008 2,891,832 2,667,256 (14,864,764) (1,874,298)
- - - - (94,740) -
(2,929,709) (3,085,029) (3,222,012) (3,408,182) (3,529,281) (3,637,969)
1,741,994 9,458,361 5,103,997 (996,897) (11,958,208) (337,568)
57,970,333 59,712,327 69,170,688 74,274,685 73,277,788 61,319,580
59,712,327$ 69,170,688$ 74,274,685$ 73,277,788$ 61,319,580$ 60,982,012$
2,389,691$ 2,522,306$ 2,697,162$ 2,547,344$ 4,205,389$ 3,261,480$
276,331 282,177 294,398 287,461 293,509 319,736
(1,234,318) 3,543,455 3,108,833 1,977,162 (3,981,487) 3,680,418
(2,929,709) (3,085,029) (3,222,012) (3,408,182) (3,529,281) (3,637,969)
- - - 283 - -
(23,482) (22,427) (24,543) (26,223) (22,212) (22,798)
(1,521,487) 3,240,482 2,853,838 1,377,845 (3,034,082) 3,600,867
23,459,466 21,937,979 25,178,461 28,032,299 29,410,144 26,376,062
21,937,979$ 25,178,461$ 28,032,299$ 29,410,144$ 26,376,062$ 29,976,929$
37,774,348$ 43,992,227$ 46,242,386$ 43,867,644$ 34,943,518$ 31,005,083$
36.74%36.40%37.74%40.14%43.01%49.16%
2,919,494$ 2,984,419$ 3,073,952$ 3,040,305$ 3,092,848$ 3,322,439$
1293.87%1474.06%1504.33%1442.87%1129.82%933.20%
See notes to required supplementary information
102
2014 2015 2016 2017 2018
Actuarially determined contribution 1,708,503$ 2,482,676$ 2,482,676$ 2,734,369$ 2,833,708$
Contributions in relation to the actuarially
determined contribution 1,600,784 2,328,400 2,096,966 2,112,413 2,389,691
Contribution deficiency (excess)107,719$ 154,276$ 385,710$ 621,956$ 444,017$
Covered payroll 2,611,787$ 2,742,445$ 2,719,370$ 2,800,951$ 2,919,494$
Contributions as a percentage of
covered payroll 61.29%84.90%77.11%75.42%81.85%
2019 2020 2021 2022 2023
Actuarially determined contribution 3,054,249$ 3,054,249$ 3,337,911$ 3,324,323$ 3,261,480$
Contributions in relation to the actuarially
determined contribution 2,522,306 2,697,162 2,547,344 4,205,389 3,261,480
Contribution deficiency (excess)531,943$ 357,087$ 790,567$ (881,066)$ -$
Covered payroll 2,984,419$ 3,073,952$ 3,040,305$ 3,092,848$ 3,322,439$
Contributions as a percentage of
covered payroll 84.52%87.74%83.79%135.97%98.17%
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
City of Galesburg, Illinois
Firefighters' Pension Plan
Schedule of Employer Contributions
Last Ten Fiscal Years
Entry-Age Normal
Mortality rates were based on the Pub-2010 Adjusted for Plan Status,
Demographics, and Illinois Public Pension Data
Capped at age 65
Level percentage of payroll
15 years
5-year smoothed fair value
2.25%
3.75% - 7.30%
6.75%
See notes to required supplementary information
103
2014 2015 2016 2017 2018
Annual money-weighted rate of return,
net of investment expense 5.56%(0.58)%5.63%11.59%(5.20)%
2019 2020 2021 2022 2023
Annual money-weighted rate of return,
net of investment expense 17.18%11.59%7.64%(14.59)%15.36%
City of Galesburg, Illinois
Firefighters' Pension Plan
Schedule of Investment Returns
Last Ten Fiscal Years
See notes to required supplementary information
104
2017 2018 2019 2020
Total OPEB Liability
Service cost 574,551$ 559,749$ 395,016$ 530,708$
Interest 626,832 511,066 541,415 395,452
Differences between expected and actual
experience - (1,446,729) - (299,490)
Changes of assumptions 1,302,625 (227,643) 1,201,614 1,796,429
Benefit payments, including refunds of member
contributions (1,063,653) (1,006,877) (1,087,427) (837,332)
Administration (429) (610) (847) (1,009)
Net change in total OPEB liability 1,439,926 (1,611,044) 1,049,771 1,584,758
Total OPEB Liability, Beginning 13,920,078 15,360,004 13,748,960 14,798,731
Total OPEB Liability, Ending 15,360,004$ 13,748,960$ 14,798,731$ 16,383,489$
Plan Fiduciary Net Position
Employer contributions 1,190,668$ 1,137,342$ 1,220,587$ 973,397$
Net investment income 106,704 (61,778) 197,562 177,974
Benefit payments, including refunds of member
contributions (1,063,653) (1,006,877) (1,087,427) (837,332)
Administration (429) (610) (847) (1,009)
Net change in plan fiduciary net position 233,290 68,077 329,875 313,030
Plan Fiduciary Net Position, Beginning 698,934 932,224 1,000,301 1,330,176
Plan Fiduciary Net Position, Ending 932,224$ 1,000,301$ 1,330,176$ 1,643,206$
City's Net OPEB Liability, Ending 14,427,780$ 12,748,659$ 13,468,555$ 14,740,283$
Plan Fiduciary Net Position as a Percentage of the 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.
City of Galesburg, Illinois
Other Postemployment Benefit Plan -
Schedule of Changes in the City's Net OPEB Liability and Related Ratios
Last Seven Fiscal Years
See notes to required supplementary information
105
2021 2022 2023
743,173$ 762,302$ 634,135$
318,982 299,268 541,637
- 451,011 -
234,877 (3,437,347) 276,240
(868,732) (1,091,446) (981,305)
(1,306) (1,383) (1,533)
426,994 (3,017,595) 469,174
16,383,489 16,810,483 13,792,888
16,810,483$ 13,792,888$ 14,262,062$
1,009,207$ 1,231,504$ 1,124,328$
227,594 (294,646) 310,419
(868,732) (1,091,446) (981,305)
(1,306) (1,383) (1,533)
366,763 (155,971) 451,909
1,643,206 2,009,969 1,853,998
2,009,969$ 1,853,998$ 2,305,907$
14,800,514$ 11,938,890$ 11,956,155$
11.96%13.44%16.17%
16,320,200$ 18,011,721 18,642,133$
90.69%66.28%64.14%
See notes to required supplementary information
106
2014 2015 2016 2017 2018
Actuarially determined contribution 1,167,256$ 1,039,995$ 1,039,995$ 1,254,235$ 1,095,487$
Contributions in relation to the actuarially
determined contribution 1,548,657 944,242 1,024,503 1,190,668 1,137,342
Contribution deficiency (excess)(381,401)$ 95,753$ 15,492$ 63,567$ (41,855)$
Covered payroll 14,317,802$ 14,317,373$ 14,818,481$ 13,860,508$ 14,062,479$
Contributions as a percentage of
covered payroll 10.82%6.60%6.91%8.59%8.09%
2019 2020 2021 2022 2023
Actuarially determined contribution 1,087,427$ 837,332$ 868,732$ 810,913$ 838,282$
Contributions in relation to the actuarially
determined contribution 1,220,587 973,397 1,009,207 1,231,504 1,124,328
Contribution deficiency (excess)(133,160)$ (136,065)$ (140,475)$ (420,591)$ (286,046)$
Covered payroll 14,554,666$ 15,768,309$ 16,320,200$ 18,011,721$ 18,642,133$
Contributions as a percentage of
covered payroll 8.39%6.17%6.18%6.84%6.03%
Notes to Schedule
Methods and assumptions used to determine contribution rates:
Actuarial cost method
Amortization method
Remaining amortization period
Asset valuation method
Inflation
Salary increases 3.50%
Investment rate of return 3.77%
Future medical plan participation 50% of Library, Township, and City Assessor employees; 100% of all other emplo
Healthcare cost trend rates
Mortality
City of Galesburg, Illinois
Other Postemployment Benefit Plan -
Schedule of Employer Contributions
Last Ten Fiscal Years
Entry-age normal
6.75% initial, decreasing in increments of 0.25% - 0.50% annually to an ultimate
rate of 4.50% for 2029 and after
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
Level percentage of payroll, closed
28 years
Market value
2.50%
See notes to required supplementary information
107
2017 2018 2019 2020 2021
Annual money-weighted rate of return,
net of investment expense 15.33%(6.39)%16.95%11.97%12.96%
2022 2023
Annual money-weighted rate of return,
net of investment expense (15.25)%14.92%
Notes to Schedule:
Other Postemployment Benefit Plan -
Schedule of Investment Returns
Last Seven Fiscal Years
City of Galesburg, Illinois
The Plan implemented GASB Statement No. 74 in fiscal year 2017. Information prior to fiscal year 2017 is not
available.
See notes to required supplementary information
108
Variance With
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
Revenues
Property taxes 7,917,485$ 7,781,485$ 7,780,964$ (521)$
Other taxes 5,730,000 6,466,000 6,475,698 9,698
Intergovernmental 10,880,115 13,964,310 13,972,223 7,913
Licenses and permits 404,200 438,500 441,907 3,407
Charges for services 946,295 1,356,310 1,359,245 2,935
Fines and fees 294,100 339,235 337,442 (1,793)
Use of money and property 486,150 1,045,950 1,082,669 36,719
Miscellaneous 23,600 131,860 132,638 778
Total revenues 26,681,945 31,523,650 31,582,786 59,136
Expenditures
Current:
Mayor and city council 149,600 149,600 125,672 23,928
City manager 320,535 380,520 380,487 33
Legal 185,690 254,030 254,034 (4)
Human resources and benefits 249,835 286,340 286,287 53
City clerk 369,290 369,290 363,738 5,552
Management information systems 468,895 491,030 432,126 58,904
Finance 840,335 902,865 902,850 15
Planning 78,045 78,045 75,535 2,510
Fire and police commission 24,955 31,655 31,626 29
Contracts and subsidies 1,551,665 1,629,345 1,232,832 396,513
Police department 8,292,995 9,283,145 9,245,380 37,765
School crossing guards 88,040 133,460 133,451 9
Communications and records 2,157,530 2,279,000 2,278,861 139
Fire department 7,433,635 8,296,805 8,296,699 106
Emergency services 8,450 8,450 6,802 1,648
Inspection 897,450 904,215 904,153 62
Engineering 559,060 559,060 535,854 23,206
Motor pool, central garage 509,840 527,790 527,750 40
Street and bridge maintenance 1,666,985 1,666,985 1,082,340 584,645
Debt service:
Principal - - 35,785 (35,785)
Interest and fiscal charges - - 1,883 (1,883)
Capital outlay 60,000 - - -
Total expenditures 25,912,830 28,231,630 27,134,145 1,097,485
Excess (deficiency) of revenues
over expenditures 769,115 3,292,020 4,448,641 1,156,621
Other Financing Sources (Uses)
Proceeds from the sale of assets 5,000 5,500 5,510 10
Transfers out (2,109,500) (5,036,420) (5,036,407) 13
Total other financing sources (uses)(2,104,500) (5,030,920) (5,030,897) 23
Net change in fund balance (1,335,385)$ (1,738,900)$ (582,256) 1,156,644$
Fund Balances, Beginning of Year 12,915,128
Fund Balances, End of Year 12,332,872$
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - General Fund
City of Galesburg, Illinois
Required Supplementary Information -
Year Ended December 31, 2023
See notes to required supplementary information
109
Variance With
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
Revenues
Other taxes 1,030,250$ 1,163,250$ 1,163,283$ 33$
Use of money and property 56,735 319,365 320,835 1,470
Miscellaneous - 46,230 46,231 1
Total revenues 1,086,985 1,528,845 1,530,349 1,504
Expenditures
Current:
Economic development 517,850 439,185 429,539 9,646
Miscellaneous 1,027,490 862,655 270,904 591,751
Capital Outlay 165,000 165,000 - 165,000
Total expenditures 1,710,340 1,466,840 700,443 766,397
Excess (deficiency) of revenues
over expenditures (623,355) 62,005 829,906 767,901
Other Financing Sources (Uses)
Transfers in 94,000 94,000 - 94,000
Transfers out (847,385) (1,277,730) (1,220,223) 57,507
Total other financing sources (uses)(753,385) (1,183,730) (1,220,223) (36,493)
Net change in fund balance (1,376,740)$ (1,121,725)$ (390,317) 731,408$
Fund Balances, Beginning 11,578,184
Fund Balances, Ending 11,187,867$
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, 2023
See notes to required supplementary information
110
Variance With
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
Revenues
Taxes 1,927,890$ 2,278,180$ 2,278,189$ 9$
Intergovernmental 1,650,550 1,991,885 1,992,444 559
Charges for services 44,000 38,585 38,585 -
Use of money and property 1,037,755 1,467,640 1,466,974 (666)
Miscellaneous 43,800 49,065 49,144 79
Total revenues 4,703,995 5,825,355 5,825,336 (19)
Expenditures
Current:
General government 19,665 46,020 45,998 22
Public safety 132,600 166,795 166,771 24
Public works 613,960 616,915 519,463 97,452
Culture and recreation 4,597,680 4,617,690 4,136,757 480,933
Debt Service:
Principal - - 30,095 (30,095)
Interest and fiscal charges - - 1,921 (1,921)
Total expenditures 5,363,905 5,447,420 4,901,005 546,415
Excess (deficiency) of revenues
over expenditures (659,910) 377,935 924,331 546,396
Other Financing Sources (Uses)
Transfers in 35,700 40,650 40,739 (89)
Transfers out (471,850) (471,850) (395,460) (76,390)
Total other financing sources
(uses)(436,150) (431,200) (354,721) (76,479)
Net change in fund balances (1,096,060)$ (53,265)$ 569,610 622,875$
Fund Balance, Beginning 2,544,895
Fund Balance, Ending 3,114,505$
City of Galesburg, Illinois
Required Supplementary Information -
Parks and Recreation - Major Special Revenue Fund
Year Ended December 31, 2023
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual -
111
City of Galesburg, Illinois
Notes to Required Supplementary Information
Year Ended December 31, 2023
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
SUPPLEMENTARY INFORMATION
City of Galesburg, Illinois
Nonmajor Governmental Funds
December 31, 2023
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.
Community Improvements / Infrastructure Fund –To account for operations from the City’s ¼%
increase in the home rule sales tax.
Debt Service Funds
2011C 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.
2023 GO Bond Debt Service Fund -To account for servicing of the 2023 series general obligation
bonds.
City of Galesburg, Illinois
Nonmajor Governmental Funds
December 31, 2023
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.
2023 GO Bond Capital Expense -To account for the use of proceeds from the 2023 series general
obligation bonds to fund capital improvements.
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.
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.
Capital Planning Fund –To achieve high-impact, quality of life, or economic development pursuits that
will further stabilize the City's revenue sources.
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.
City of Galesburg, Illinois
Nonmajor Governmental Funds -
Combining Balance Sheet
December 31, 2023
Federal State
City Motor Special Special Stormwater Foreign Property
Gas Tax Fuel Tax Enforcement Enforcement Utility Fire Airport Redevelopment
Assets
Cash and cash equivalents 128,516$ 1,498,292$ 27,910$ 521,857$ 829,892$ 192,013$ 25,463$ 929,692$
Investments - - - - - - - -
Receivables:
Property taxes - - - - - - - -
Other taxes - - - - - - 824 -
Accounts 65,788 4,601 - - 70,987 - 4,645 206,370
Accrued interest - - - - 686 - - -
Due from other governments - 217,472 - - - - 113,449 -
Due from other funds - - - - 694 - - -
Prepaid items 1,496 - - - 4,651 83 1,217 245
Property held for resale - - - - - - - 155,324
Advances to other funds - - - - - - - -
Total assets 195,800$ 1,720,365$ 27,910$ 521,857$ 906,910$ 192,096$ 145,598$ 1,291,631$
Liabilities, Deferred Inflows
of Resources, and Fund
Balances (Deficits)
Liabilities
Accounts payable 8,260$ 4,103$ -$ 113$ 7,802$ 6,484$ 9,295$ 160,444$
Accrued liabilities 3,623 - - - 7,115 - 1,175 454
Due to other governments - 344,597 - 9,507 - - - -
Due to other funds - - - - - 350 - -
Advances from other funds - - - - - - - -
Unearned revenue - - 27,771 - - - 5,413 71,610
Total liabilities 11,883 348,700 27,771 9,620 14,917 6,834 15,883 232,508
Deferred Inflows of Resources
Unavailable revenue - - - - - - 34,790 -
Property taxes levied for
future periods - - - - - - - -
Total deferred inflows
of resources - - - - - - 34,790 -
Fund Balances (Deficits)
Nonspendable 1,496 - - - 4,651 83 1,217 155,569
Restricted - 1,371,665 139 512,237 887,342 185,179 93,708 -
Committed 182,421 - - - - - - 903,554
Assigned - - - - - - - -
Unassigned - - - - - - - -
Total fund
balances (deficits)183,917 1,371,665 139 512,237 891,993 185,262 94,925 1,059,123
Total liabilities, deferred
inflows of resources,
and fund balances
(deficits)195,800$ 1,720,365$ 27,910$ 521,857$ 906,910$ 192,096$ 145,598$ 1,291,631$
Special Revenue Funds
113
2013A GO 2016 GO
Public Town of the Community 2011C Bonds Bonds
Public Transportation 911 City of Improvements Business Business Debt 2023 GO
Transportation Projects Communication Galesburg Grants / Infrastructure Park District Service Bond Debt
580$ 83,068$ -$ 1,679,429$ 196,342$ 292,519$ 73,107$ 95,418$ -$ -$
- - - - - - - - - -
- - - 531,000 - - - - - -
- - - - - 303,286 - - - -
958,437 5,782 26,010 19,502 268,468 - - - - -
- - - - - - - - - -
- - - - 513,267 - - - - -
- - - - - - 244,023 - - -
26,953 - 720 12,338 - - - - - -
- - - - - - - - - -
- - - - - - - - - -
985,970$ 88,850$ 26,730$ 2,242,269$ 978,077$ 595,805$ 317,130$ 95,418$ -$ -$
54,141$ -$ -$ 817$ 861,365$ -$ 317,130$ 95,340$ -$ -$
28,132 - 1,144 7,763 - - - - - -
- - - - - - - - - -
864,112 - 25,586 - - - - - - -
- - - - - - - - - -
480 - - 7,000 - - - - - -
946,865 - 26,730 15,580 861,365 - 317,130 95,340 - -
233,254 - - - 325,469 110,892 - - - -
- - - 531,000 - - - - - -
233,254 - - 531,000 325,469 110,892 - - - -
26,953 - 720 12,338 - - - - - -
- 88,850 - 1,683,351 - 484,913 - - - -
- - - - - - - 78 - -
- - - - - - - - - -
(221,102) - (720) - (208,757) - - - - -
(194,149) 88,850 - 1,695,689 (208,757) 484,913 - 78 - -
985,970$ 88,850$ 26,730$ 2,242,269$ 978,077$ 595,805$ 317,130$ 95,418$ -$ -$
Special Revenue Funds (cont.)Debt Service Funds
114
City of Galesburg, Illinois
Nonmajor Governmental Funds
Combining Balance Sheet (continued)
December 31, 2023
2023 GO TIF 3
2013A Bond Utility Tax Regency Building
Business Capital Capital Capital Repair &Computer Vehicle Players
District Expense Projects Project Maintenance Replacement Replacement Fields
Assets
Cash and cash equivalents 1,399$ 3,982,481$ 1,439,301$ -$ 2,974,348$ 1,222,642$ 5,223,291$ 25,936$
Investments - 983,750 - - - - 249,451 -
Receivables:
Property taxes - - - - - - - -
Other taxes 13,396 - - - - - - -
Accounts - - 139,379 - - 113,069 7,500 -
Accrued interest - 15,714 498 - 4,545 2,208 16,601 -
Due from other governments - - - - - - - -
Due from other funds - - - - - 29,044 965,580 -
Prepaid items - - - - - - - -
Property held for resale - - - - - - - -
Advances to other funds - - - - - 86,099 86,099 -
Total assets 14,795$ 4,981,945$ 1,579,178$ -$ 2,978,893$ 1,453,062$ 6,548,522$ 25,936$
Liabilities, Deferred Inflows
of Resources, and Fund
Balances (Deficits)
Liabilities
Accounts payable -$ 82$ 13,440$ -$ 910$ 59,066$ 261$ -$
Accrued liabilities - - - - - - - -
Due to other governments - - - - - 13,125 - -
Due to other funds - - - - - - - -
Advances from other funds - - 430,495 - - - - -
Unearned revenue - - - - - - - -
Total liabilities - 82 443,935 - 910 72,191 261 -
Deferred Inflows of Resources
Unavailable revenue 4,572 - - - - 113,069 - -
Property taxes levied for
future periods - - - - - - - -
Total deferred inflows
of resources 4,572 - - - - 113,069 - -
Fund Balances (Deficits)
Nonspendable - - - - - - - -
Restricted 10,223 3,379,904 - - 19,320 - - -
Committed - - - - 74,761 10,000 1,566,330 -
Assigned - 1,601,959 1,135,243 - 2,883,902 1,257,802 4,981,931 25,936
Unassigned - - - - - - - -
Total fund
balances (deficits)10,223 4,981,863 1,135,243 - 2,977,983 1,267,802 6,548,261 25,936
Total liabilities, deferred
inflows of resources,
and fund balances
(deficits)14,795$ 4,981,945$ 1,579,178$ -$ 2,978,893$ 1,453,062$ 6,548,522$ 25,936$
Capital Projects Funds
115
East Total
Capital Linwood Linwood Nonmajor
Planning TIF IV TIF V Cemetery Cemetery Funds
4,709,866$ 1,095,657$ 49,249$ 5,820$ 38,125$ 27,342,213$
- - - 76,166 499,289 1,808,656
- 345,930 8,380 - - 885,310
- - - - - 317,506
- - - - - 1,890,538
317 - - - - 40,569
- - - - - 844,188
2,000,000 - - - 14,411 3,253,752
- - - - - 47,703
- - - - - 155,324
- - - - - 172,198
6,710,183$ 1,441,587$ 57,629$ 81,986$ 551,825$ 36,757,957$
341,085$ 235$ -$ -$ -$ 1,940,373$
- - - - - 49,406
- - - - - 367,229
- - - 2,087 13,652 905,787
- - - - - 430,495
115 - - - - 112,389
341,200 235 - 2,087 13,652 3,805,679
- - - - - 822,046
- 345,930 8,380 - - 885,310
- 345,930 8,380 - - 1,707,356
- - - 76,166 499,289 778,482
- 1,095,422 49,249 3,733 38,884 9,904,119
534,949 - - - - 3,272,093
5,834,034 - - - - 17,720,807
- - - - - (430,579)
6,368,983 1,095,422 49,249 79,899 538,173 31,244,922
6,710,183$ 1,441,587$ 57,629$ 81,986$ 551,825$ 36,757,957$
Permanent FundsCapital Projects Funds (cont.)
116
City of Galesburg, Illinois
Nonmajor Governmental Funds -
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances
Year Ended December 31, 2023
Federal State
City Motor Special Special Stormwater Foreign Property
Gas Tax Fuel Tax Enforcement Enforcement Utility Fire Airport Redevelopment
Revenues
Taxes 633,654$ -$ -$ -$ 750,486$ -$ 5,067$ -$
Charges for services 358 - - - - - 15 655,754
Intergovernmental 1,519 1,303,237 56,226 18,588 8,625 74,226 81,985 -
Fines and fees - - - 3,529 - - - -
Use of money and property 22,569 78,505 1,954 25,064 54,035 7,198 337,798 55,849
Contributions - - - 4,500 - - - -
Miscellaneous - - - 400 - - - 316
Total revenues 658,100 1,381,742 58,180 52,081 813,146 81,424 424,865 711,919
Expenditures
Current:
General government 934,034 - - - - - 292,740 -
Economic development - - - - - - - 1,430,205
Public safety - - 58,041 12,720 - 43,727 - -
Public works - 931,038 - - 651,218 - - -
Culture and recreation - - - - - - - -
Miscellaneous 18 - - - - - - -
Debt service:
Principal - - - - - - - -
Interest and fiscal charges - - - - - - - -
Capital outlay 88,760 399,945 - - 28,380 - - -
Total expenditures 1,022,812 1,330,983 58,041 12,720 679,598 43,727 292,740 1,430,205
Excess (deficiency) of
revenues over
expenditures (364,712) 50,759 139 39,361 133,548 37,697 132,125 (718,286)
Other Financing Sources (Uses)
Proceeds from the sale of assets 871 - - - - - - 27
General obligation debt issued - - - - - - - -
Premium on debt issued - - - - - - - -
Transfers in - - - - - - - 703,970
Transfers out - - - - (242,058) - (37,200) -
Total other financing
sources (uses)871 - - - (242,058) - (37,200) 703,997
Net change in
fund balances (363,841) 50,759 139 39,361 (108,510) 37,697 94,925 (14,289)
Fund Balances (Deficits),
Beginning 547,758 1,320,906 - 472,876 1,000,503 147,565 - 1,073,412
Fund Balances (Deficits),
Ending 183,917$ 1,371,665$ 139$ 512,237$ 891,993$ 185,262$ 94,925$ 1,059,123$
Special Revenue Funds
117
2013A GO 2016 GO
Public Town of the Community 2011C Bonds Bond
Public Transportation 911 City of Improvements Business Business Debt 2023 GO
Transportation Projects Communication Galesburg Grants / Infrastructure Park District Service Bond Debt
-$ -$ -$ 523,039$ -$ 482,607$ -$ -$ -$ -$
- - - 24,750 - - - - - -
2,010,395 - 90,129 181,548 3,931,734 - - - - -
- - - - - - - - - -
108,796 19,481 - 79,893 - 2,452 80,883 473 - -
- - - - - - - - - -
- - - 32,498 - - - 13,822 - -
2,119,191 19,481 90,129 841,728 3,931,734 485,059 80,883 14,295 - -
2,415,280 6,925 - 584,904 49,790 - 646 - - -
- - - - - - - - - -
- - 90,129 149,347 433,141 - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - 3,256,655 - - - - -
- - - - - - 310,000 75,000 425,000 -
- - - - - - 14,260 41,576 217,927 146
- - - 12,140 1,282,974 - - - - -
2,415,280 6,925 90,129 746,391 5,022,560 - 324,906 116,576 642,927 146
(296,089) 12,556 - 95,337 (1,090,826) 485,059 (244,023) (102,281) (642,927) (146)
- 1,600 - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
657,895 - - - 1,040,888 - 244,023 334,912 642,927 146
- (461,754) - - - (146) - - - -
657,895 (460,154) - - 1,040,888 (146) 244,023 334,912 642,927 146
361,806 (447,598) - 95,337 (49,938) 484,913 - 232,631 - -
(555,955) 536,448 - 1,600,352 (158,819) - - (232,553) - -
(194,149)$ 88,850$ -$ 1,695,689$ (208,757)$ 484,913$ -$ 78$ -$ -$
Special Revenue Funds (cont.)Debt Service Funds
118
City of Galesburg, Illinois
Nonmajor Governmental Funds
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances (continued)
Year Ended December 31, 2023
2023 GO TIF 3
2013A Bond Utility Tax Regency Building
Business Capital Capital Capital Repair &Computer Vehicle Players
District Expense Projects Project Maintenance Replacement Replacement Fields
Revenues
Taxes 43,702$ -$ 1,523,714$ 77,833$ -$ -$ -$ -$
Charges for services - - - - - - - -
Intergovernmental - - - - - - - -
Fines and fees - - - - - - - -
Use of money and property 406 228,132 95,102 229 109,301 65,003 252,515 4,264
Contributions - - - - - - - -
Miscellaneous - - - - - - - -
Total revenues 44,108 228,132 1,618,816 78,062 109,301 65,003 252,515 4,264
Expenditures
Current:
General government - - 194,024 - - 383,373 17,994 -
Economic development - - - - - - - -
Public safety - - - - - - - -
Public works - - - - 27,569 - - -
Culture and recreation - - - - - - - 2,990
Miscellaneous - - - - - - - -
Debt service:
Principal - - - - - - - -
Interest and fiscal charges - 126,238 9,920 - - - - -
Capital outlay - 540,714 105,549 - 85,875 128,715 1,398,173 -
Total expenditures - 666,952 309,493 - 113,444 512,088 1,416,167 2,990
Excess (deficiency) of
revenues over
expenditures 44,108 (438,820) 1,309,323 78,062 (4,143) (447,085) (1,163,652) 1,274
Other Financing Sources (Uses)
Proceeds from the sale of assets - - - - - - 7,500 -
Debt issued - 4,920,000 - - - - - -
Debt issued - 500,683 - - - - - -
Transfers in - - - 213,798 99,360 80,400 2,449,980 -
Transfers out (40,010) - (1,089,102) - (24,607) - - -
Total other financing
sources (uses)(40,010) 5,420,683 (1,089,102) 213,798 74,753 80,400 2,457,480 -
Net change in
fund balances 4,098 4,981,863 220,221 291,860 70,610 (366,685) 1,293,828 1,274
Fund Balances (Deficits),
Beginning 6,125 - 915,022 (291,860) 2,907,373 1,634,487 5,254,433 24,662
Fund Balances (Deficits),
Ending 10,223$ 4,981,863$ 1,135,243$ -$ 2,977,983$ 1,267,802$ 6,548,261$ 25,936$
Capital Projects Funds
119
East Total
Capital Linwood Linwood Nonmajor
Planning TIF IV TIF V Cemetery Cemetery Funds
-$ 376,511$ 10,823$ -$ -$ 4,427,436$
- - - - - 680,877
- - - - - 7,758,212
- - - - - 3,529
264,798 55,248 2,184 7,940 51,590 2,011,662
6,675 - - - - 11,175
3,528 2,567 - - 14,411 67,542
275,001 434,326 13,007 7,940 66,001 14,960,433
- - - 848 5,546 4,886,104
1,818,366 24,283 - - - 3,272,854
- - - - - 787,105
- - - - - 1,609,825
- - - - - 2,990
260,944 304,904 - - - 3,822,521
- - - - - 810,000
- - - - - 410,067
1,877,447 - - - - 5,948,672
3,956,757 329,187 - 848 5,546 21,550,138
(3,681,756) 105,139 13,007 7,092 60,455 (6,589,705)
- - - - - 9,998
- - - - - 4,920,000
- - - - - 500,683
2,615,321 - - - - 9,083,620
- (200,000) - (2,087) (13,652) (2,110,616)
2,615,321 (200,000) - (2,087) (13,652) 12,403,685
(1,066,435) (94,861) 13,007 5,005 46,803 5,813,980
7,435,418 1,190,283 36,242 74,894 491,370 25,430,942
6,368,983$ 1,095,422$ 49,249$ 79,899$ 538,173$ 31,244,922$
Permanent FundsCapital Projects Funds (cont.)
120
Variance With
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
Revenues
Other taxes 670,000$ 634,000$ 633,654$ (346)$
Intergovernmental - 1,520 1,519 (1)
Charges for services - 355 358 3
Use of money and property 10,000 22,500 22,569 69
Total revenues 680,000 658,375 658,100 (275)
Expenditures
Current:
General government 607,670 1,018,885 934,034 84,851
Miscellaneous - 20 18 2
Capital outlay 500,000 88,765 88,760 5
Total expenditures 1,107,670 1,107,670 1,022,812 84,858
Excess (deficiency) of revenues
over expenditures (427,670) (449,295) (364,712) (85,133)
Other Financing Sources (Uses)
Proceeds from the sale of assets - 870 871 (1)
Transfers out (15,000) (15,000) - (15,000)
Total other financing sources
(uses)(15,000) (14,130) 871 (15,001)
Net change in fund balance (442,670)$ (463,425)$ (363,841) 99,584$
Fund Balances, Beginning 547,758
Fund Balances, Ending 183,917$
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual
City of Galesburg, Illinois
City Gas Tax Fund -
Year Ended December 31, 2023
121
Variance With
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
Revenues
Intergovernmental 1,200,000$ 1,303,000$ 1,303,237$ 237$
Use of money and property 20,000 78,000 78,505 505
Total revenues 1,220,000 1,381,000 1,381,742 742
Expenditures
Current:
Public works 1,205,000 1,211,705 931,038 280,667
Capital outlay 475,000 840,160 399,945 440,215
Total expenditures 1,680,000 2,051,865 1,330,983 720,882
Excess (deficiency) of revenues
over expenditures (460,000) (670,865) 50,759 721,624
Other Financing Sources (Uses)
Transfers out (15,000) (15,000) - (15,000)
Total other financing sources
(uses)(15,000) (15,000) - (15,000)
Net change in fund balances (475,000)$ (685,865)$ 50,759 736,624$
Fund Balance, Beginning 1,320,906
Fund Balance, Ending 1,371,665$
City of Galesburg, Illinois
Motor Fuel Tax Fund -
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual
Year Ended December 31, 2023
122
Variance With
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
Revenues
Intergovernmental -$ 56,225$ 56,226$ 1$
Use of money and property - 1,950 1,954 4
Total revenues - 58,175 58,180 5
Expenditures
Current:
Public safety - 58,065 58,041 24
Total expenditures - 58,065 58,041 24
Net change in fund balances -$ 110$ 139 29$
Fund Balance, Beginning -
Fund Balance, Ending 139$
City of Galesburg, Illinois
Federal Special Enforcement Fund -
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual
Year Ended December 31, 2023
123
Variance With
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
Revenues
Intergovernmental 13,000$ 29,585$ 18,588$ (10,997)$
Fines and fees 10,000 3,600 3,529 (71)
Use of money and property 2,000 25,000 25,064 64
Contributions - 4,500 4,500 -
Miscellaneous - 400 400 -
Total revenues 25,000 63,085 52,081 (11,004)
Expenditures
Current:
Public safety 36,650 36,650 12,720 23,930
Total expenditures 36,650 36,650 12,720 23,930
Net change in fund balances (11,650)$ 26,435$ 39,361 12,926$
Fund Balance, Beginning 472,876
Fund Balance, Ending 512,237$
City of Galesburg, Illinois
State Special Enforcement Fund
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual
Year Ended December 31, 2023
124
Variance With
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
Revenues
Taxes 740,850$ 750,450$ 750,486$ 36$
Intergovernmental 2,300 8,600 8,625 25
Use of money and property 700 53,940 54,035 95
Total revenues 743,850 812,990 813,146 156
Expenditures
Current:
Public works 534,320 700,345 651,218 49,127
Capital outlay 350,000 93,940 28,380 65,560
Total expenditures 884,320 794,285 679,598 114,687
Excess (deficiency) of revenues
over expenditures (140,470) 18,705 133,548 114,843
Other Financing Sources (Uses)
Transfers out (140,280) (242,060) (242,058) 2
Total other financing sources
(uses)(140,280) (242,060) (242,058) 2
Net change in fund balances (280,750)$ (223,355)$ (108,510) 114,845$
Fund Balance, Beginning 1,000,503
Fund Balance, Ending 891,993$
City of Galesburg, Illinois
Stormwater Utility Fund -
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual
Year Ended December 31, 2023
125
Variance With
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
Revenues
Intergovernmental 48,000$ 74,225$ 74,226$ 1$
Use of money and property - 7,195 7,198 3
Total revenues 48,000 81,420 81,424 4
Expenditures
Current:
Public safety 28,480 43,735 43,727 8
Total expenditures 28,480 43,735 43,727 8
Net change in fund balances 19,520$ 37,685$ 37,697 12$
Fund Balance, Beginning 147,565
Fund Balance, Ending 185,262$
City of Galesburg, Illinois
Foreign Fire Fund -
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual
Year Ended December 31, 2023
126
Variance With
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
Revenues
Taxes 4,000$ 5,065$ 5,067$ 2$
Charges for services - - 15 15
Intergovernmental - 81,985 81,985 -
Use of money and property 222,500 337,700 337,798 98
Total revenues 226,500 424,750 424,865 115
Expenditures
Current:
General government 265,690 292,795 292,740 55
Total expenditures 265,690 292,795 292,740 55
Excess (deficiency) of revenues
over expenditures (39,190) 131,955 132,125 170
Other Financing Sources (Uses)
Transfers in 76,390 76,390 - 76,390
Transfers out (37,200) (37,200) (37,200) -
Total other financing sources
(uses)39,190 39,190 (37,200) 76,390
Net change in fund balances -$ 171,145$ 94,925 (76,220)$
Fund Balance, Beginning -
Fund Balance, Ending 94,925$
City of Galesburg, Illinois
Airport Fund -
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual
Year Ended December 31, 2023
127
Variance With
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
Revenues
Charges for services 337,500$ 655,700$ 655,754$ 54$
Use of money and property 2,800 55,800 55,849 49
Miscellaneous - - 316 316
Total revenues 340,300 711,500 711,919 419
Expenditures
Current:
General government 1,456,190 1,569,075 1,430,205 138,870
Total expenditures 1,456,190 1,569,075 1,430,205 138,870
Excess (deficiency) of revenues
over expenditures (1,115,890) (857,575) (718,286) 139,289
Other Financing Sources (Uses)
Proceeds from the sale of assets - - 27 27
Transfers in 355,000 703,500 703,970 (470)
Total other financing sources
(uses)355,000 703,500 703,997 (443)
Net change in fund balances (760,890)$ (154,075)$ (14,289) 139,786$
Fund Balance, Beginning 1,073,412
Fund Balance, Ending 1,059,123$
City of Galesburg, Illinois
Property Redevelopment Fund -
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual
Year Ended December 31, 2023
128
Variance With
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
Revenues
Intergovernmental 1,972,005$ 2,010,005$ 2,010,395$ 390$
Use of money and property 96,325 109,635 108,796 (839)
Total revenues 2,068,330 2,119,640 2,119,191 (449)
Expenditures
Current:
General government 2,532,610 2,574,355 2,415,280 159,075
Total expenditures 2,532,610 2,574,355 2,415,280 159,075
Excess (deficiency) of revenues
over expenditures (464,280) (454,715) (296,089) 158,626
Other Financing Sources (Uses)
Transfers in 464,280 925,280 657,895 267,385
Total other financing sources
(uses)464,280 925,280 657,895 267,385
Net change in fund balances -$ 470,565$ 361,806 (108,759)$
Fund Balance (Deficit), Beginning (555,955)
Fund Balance (Deficit), Ending (194,149)$
City of Galesburg, Illinois
Public Transportation Fund -
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual
Year Ended December 31, 2023
129
Variance With
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
Revenues
Use of money and property -$ 19,480$ 19,481$ 1$
Total revenues - 19,480 19,481 1
Expenditures
Current:
General government - 6,930 6,925 5
Total expenditures - 6,930 6,925 5
Excess (deficiency) of revenues
over expenditures - 12,550 12,556 6
Other Financing Sources (Uses)
Proceeds from the sale of assets - 1,600 1,600 -
Transfers out - (461,755) (461,754) (1)
Total other financing sources
(uses)- (460,155) (460,154) (1)
Net change in fund balances -$ (447,605)$ (447,598) 7$
Fund Balance, Beginning 536,448
Fund Balance, Ending 88,850$
City of Galesburg, Illinois
Public Transportation Projects Fund -
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual
Year Ended December 31, 2023
130
Variance With
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
Revenues
Intergovernmental 124,665$ 90,125$ 90,129$ 4$
Total revenues 124,665 90,125 90,129 4
Expenditures
Current:
Public safety 124,665 124,665 90,129 34,536
Total expenditures 124,665 124,665 90,129 34,536
Net change in fund balances -$ (34,540)$ - 34,540$
Fund Balance, Beginning -
Fund Balance, Ending -$
City of Galesburg, Illinois
911 Communication Fund -
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual
Year Ended December 31, 2023
131
Variance With
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
Revenues
Taxes 531,000$ 531,000$ 523,039$ (7,961)$
Intergovernmental 235,000 235,000 181,548 (53,452)
Charges for services 20,000 20,000 24,750 4,750
Use of money and property 10,538 10,538 79,893 69,355
Miscellaneous - - 32,498 32,498
Total revenues 796,538 796,538 841,728 45,190
Expenditures
Current:
General government 738,024 736,024 584,904 151,120
Public safety 280,000 294,000 149,347 144,653
Capital outlay 30,000 30,000 12,140 17,860
Total expenditures 1,048,024 1,060,024 746,391 313,633
Net change in fund balances (251,486)$ (263,486)$ 95,337 358,823$
Fund Balance, Beginning 1,600,352
Fund Balance, Ending 1,695,689$
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, 2023
132
Variance With
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
Revenues
Intergovernmental 7,701,070$ 7,136,640$ 3,931,734$ (3,204,906)$
Total revenues 7,701,070 7,136,640 3,931,734 (3,204,906)
Expenditures
Current:
General government 28,000 75,895 49,790 26,105
Public safety 259,970 433,155 433,141 14
Miscellaneous 3,886,280 4,010,160 3,256,655 753,505
Capital Outlay 4,320,020 4,789,255 1,282,974 3,506,281
Total expenditures 8,494,270 9,308,465 5,022,560 4,285,905
Excess (deficiency) of revenues
over expenditures (793,200) (2,171,825) (1,090,826) 1,080,999
Other Financing Sources (Uses)
Transfers in 793,200 1,357,630 1,040,888 316,742
Total other financing sources
(uses)793,200 1,357,630 1,040,888 316,742
Net change in fund balances -$ (814,195)$ (49,938) 764,257$
Fund Balance (Deficit), Beginning (158,819)
Fund Balance (Deficit), Ending (208,757)$
City of Galesburg, Illinois
Grants Fund -
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual
Year Ended December 31, 2023
133
Variance With
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
Revenues
Taxes -$ 482,000$ 482,607$ 607$
Use of money and property - 2,400 2,452 52
Total revenues - 484,400 485,059 659
Expenditures
Total expenditures - - - -
Excess (deficiency) of revenues
over expenditures - 484,400 485,059 659
Other Financing Sources (Uses)
Transfers out - (150) (146) (4)
Total other financing sources
(uses)- (150) (146) (4)
Net change in fund balances -$ 484,250$ 484,913 663$
Fund Balance, Beginning -
Fund Balance, Ending 484,913$
City of Galesburg, Illinois
Community Improvements / Infrastructure Fund -
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual
Year Ended December 31, 2023
134
Variance With
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
Revenues
Use of money and property 86,945$ 89,345$ 80,883$ (8,462)$
Total revenues 86,945 89,345 80,883 (8,462)
Expenditures
Current:
General government 900 900 646 254
Debt service:
Principal 310,000 310,000 310,000 -
Interest and fiscal charges 14,260 14,260 14,260 -
Total expenditures 325,160 325,160 324,906 254
Excess (deficiency) of revenues
over expenditures (238,215) (235,815) (244,023) (8,208)
Other Financing Sources (Uses)
Transfers in 238,215 238,215 244,023 5,808
Total other financing sources
(uses)238,215 238,215 244,023 5,808
Net change in fund balances -$ 2,400$ - (2,400)$
Fund Balance, Beginning -
Fund Balance, Ending -$
City of Galesburg, Illinois
2011C Business Park Fund -
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual
Year Ended December 31, 2023
135
Variance With
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
Revenues
Use of money and property -$ -$ 473$ 473$
Miscellaneous - 13,825 13,822 (3)
Total revenues - 13,825 14,295 470
Expenditures
Debt service:
Principal 75,000 75,000 75,000 -
Interest and fiscal charges 41,980 41,980 41,576 404
Total expenditures 116,980 116,980 116,576 404
Excess (deficiency) of revenues
over expenditures (116,980) (103,155) (102,281) 874
Other Financing Sources (Uses)
Transfers in 116,980 334,880 334,912 32
Total other financing sources
(uses)116,980 334,880 334,912 32
Net change in fund balances -$ 231,725$ 232,631 906$
Fund Balance (Deficit), Beginning (232,553)
Fund Balance, Ending 78$
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, 2023
136
Variance With
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
Revenues
Total revenues -$ -$ -$ -$
Expenditures
Debt service:
Principal 425,000 425,000 425,000 -
Interest and fiscal charges 218,265 218,265 217,927 338
Total expenditures 643,265 643,265 642,927 338
Excess (deficiency) of revenues
over expenditures (643,265) (643,265) (642,927) 338
Other Financing Sources (Uses)
Transfers in 643,265 643,265 642,927 (338)
Total other financing sources
(uses)643,265 643,265 642,927 (338)
Net change in fund balances -$ -$ - -$
Fund Balance, Beginning -
Fund Balance, Ending -$
City of Galesburg, Illinois
2016 G.O. Bond Debt Service Fund -
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual
Year Ended December 31, 2023
137
Variance With
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
Revenues
Total revenues -$ -$ -$ -$
Expenditures
Debt service:
Interest and fiscal charges - 150 146 4
Total expenditures - 150 146 4
Excess (deficiency) of revenues
over expenditures - (150) (146) 4
Other Financing Sources (Uses)
Transfers in - 150 146 (4)
Total other financing sources
(uses)- 150 146 (4)
Net change in fund balances -$ -$ - -$
Fund Balance, Beginning -
Fund Balance, Ending -$
City of Galesburg, Illinois
2023 GO Bond Debt Fund -
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual
Year Ended December 31, 2023
138
Variance With
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
Revenues
Taxes 40,000$ 43,700$ 43,702$ 2$
Use of money and property 10 405 406 1
Total revenues 40,010 44,105 44,108 3
Expenditures
Total expenditures - - - -
Excess (deficiency) of revenues
over expenditures 40,010 44,105 44,108 3
Other Financing Sources (Uses)
Transfers out (40,010) (40,010) (40,010) -
Total other financing sources
(uses)(40,010) (40,010) (40,010) -
Net change in fund balances -$ 4,095$ 4,098 3$
Fund Balance, Beginning 6,125
Fund Balance, Ending 10,223$
City of Galesburg, Illinois
2013A Business District Fund -
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual
Year Ended December 31, 2023
139
Variance With
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
Revenues
Use of money and property -$ 228,135$ 228,132$ (3)$
Total revenues - 228,135 228,132 (3)
Expenditures
Debt service:
Interest and fiscal charges - 126,240 126,238 2
Capital outlay - 540,715 540,714 1
Total expenditures - 666,955 666,952 3
Excess (deficiency) of revenues
over expenditures - (438,820) (438,820) -
Other Financing Sources (Uses)
General obligation debt issued - 4,920,000 4,920,000 -
Premium on debt issued - 500,685 500,683 (2)
Total other financing sources
(uses)- 5,420,685 5,420,683 (2)
Net change in fund balances -$ 4,981,865$ 4,981,863 (2)$
Fund Balance, Beginning -
Fund Balance, Ending 4,981,863$
City of Galesburg, Illinois
2023 GO Bond Capital Expense Fund -
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual
Year Ended December 31, 2023
140
Variance With
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
Revenues
Taxes 1,504,150$ 1,602,510$ 1,523,714$ (78,796)$
Use of money and property 2,000 95,000 95,102 102
Total revenues 1,506,150 1,697,510 1,618,816 (78,694)
Expenditures
Current:
General government 183,500 238,430 194,024 44,406
Debt service:
Interest and fiscal charges 9,920 9,920 9,920 -
Capital outlay 613,250 659,375 105,549 553,826
Total expenditures 806,670 907,725 309,493 598,232
Excess (deficiency) of revenues
over expenditures 699,480 789,785 1,309,323 519,538
Other Financing Sources (Uses)
Transfers out (1,369,265) (1,289,835) (1,089,102) 200,733
Total other financing sources
(uses)(1,369,265) (1,289,835) (1,089,102) 200,733
Net change in fund balances (669,785)$ (500,050)$ 220,221 720,271$
Fund Balance, Beginning 915,022
Fund Balance, Ending 1,135,243$
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, 2023
141
Variance With
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
Revenues
Taxes 74,410$ 77,830$ 77,833$ 3$
Use of money and property 70 70 229 159
Total revenues 74,480 77,900 78,062 162
Expenditures
Current:
General government 160 160 - 160
Total expenditures 160 160 - 160
Excess (deficiency) of revenues
over expenditures 74,320 77,740 78,062 322
Other Financing Sources (Uses)
Transfers in - 213,700 213,798 (98)
Transfers out (75,325) (75,325) - (75,325)
Total other financing sources
(uses)(75,325) 138,375 213,798 (75,423)
Net change in fund balances (1,005)$ 216,115$ 291,860 75,745$
Fund Balance (Deficit), Beginning (291,860)
Fund Balance, Ending -$
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, 2023
142
Variance With
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
Revenues
Use of money and property 36,130$ 109,130$ 109,301$ 171$
Total revenues 36,130 109,130 109,301 171
Expenditures
Current:
Public works 41,000 42,010 27,569 14,441
Capital outlay 269,120 302,465 85,875 216,590
Total expenditures 310,120 344,475 113,444 231,031
Excess (deficiency) of revenues
over expenditures (273,990) (235,345) (4,143) 231,202
Other Financing Sources (Uses)
Transfers in 99,360 99,360 99,360 -
Transfers out - (24,610) (24,607) 3
Total other financing sources
(uses)99,360 74,750 74,753 3
Net change in fund balances (174,630)$ (160,595)$ 70,610 231,205$
Fund Balance, Beginning 2,907,373
Fund Balance, Ending 2,977,983$
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, 2023
143
Variance With
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
Revenues
Use of money and property 22,300$ 65,005$ 65,003$ (2)$
Total revenues 22,300 65,005 65,003 (2)
Expenditures
Current:
General government 258,300 420,970 383,373 37,597
Capital outlay 157,100 253,055 128,715 124,340
Total expenditures 415,400 674,025 512,088 161,937
Excess (deficiency) of revenues
over expenditures (393,100) (609,020) (447,085) 161,935
Other Financing Sources (Uses)
Transfers in 80,400 80,400 80,400 -
Total other financing sources
(uses)80,400 80,400 80,400 -
Net change in fund balances (312,700)$ (528,620)$ (366,685) 161,935$
Fund Balance, Beginning 1,634,487
Fund Balance, Ending 1,267,802$
City of Galesburg, Illinois
Computer Replacement Fund -
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual
Year Ended December 31, 2023
144
Variance With
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
Revenues
Use of money and property 59,125$ 247,525$ 252,515$ 4,990$
Total revenues 59,125 247,525 252,515 4,990
Expenditures
Current:
General government 70,850 70,850 17,994 52,856
Capital outlay 646,000 1,621,890 1,398,173 223,717
Total expenditures 716,850 1,692,740 1,416,167 276,573
Excess (deficiency) of revenues
over expenditures (657,725) (1,445,215) (1,163,652) 281,563
Other Financing Sources (Uses)
Proceeds from the sale of assets - 7,500 7,500 -
Transfers in 1,484,400 2,449,980 2,449,980 -
Total other financing sources
(uses)1,484,400 2,457,480 2,457,480 -
Net change in fund balances 826,675$ 1,012,265$ 1,293,828 281,563$
Fund Balance, Beginning 5,254,433
Fund Balance, Ending 6,548,261$
City of Galesburg, Illinois
Vehicle Replacement Fund -
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual
Year Ended December 31, 2023
145
Variance With
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
Revenues
Use of money and property 4,600$ 5,890$ 4,264$ (1,626)$
Total revenues 4,600 5,890 4,264 (1,626)
Expenditures
Current:
Culture and recreation 4,600 4,600 2,990 1,610
Total expenditures 4,600 4,600 2,990 1,610
Net change in fund balances -$ 1,290$ 1,274 (16)$
Fund Balance, Beginning 24,662
Fund Balance, Ending 25,936$
City of Galesburg, Illinois
Players Fields Fund -
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual
Year Ended December 31, 2023
146
Variance With
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
Revenues
Use of money and property -$ 264,000$ 264,798$ 798$
Contributions - 6,675 6,675 -
Miscellaneous - 3,500 3,528 28
Total revenues - 274,175 275,001 826
Expenditures
Current:
Economic development - 1,818,385 1,818,366 19
Miscellaneous 275,000 292,810 260,944 31,866
Capital outlay 1,050,000 3,290,910 1,877,447 1,413,463
Total expenditures 1,325,000 5,402,105 3,956,757 1,445,348
Excess (deficiency) of revenues
over expenditures (1,325,000) (5,127,930) (3,681,756) 1,446,174
Other Financing Sources (Uses)
Transfers in 50,000 2,615,315 2,615,321 (6)
Total other financing sources
(uses)50,000 2,615,315 2,615,321 (6)
Net change in fund balances (1,275,000)$ (2,512,615)$ (1,066,435) 1,446,180$
Fund Balance, Beginning 7,435,418
Fund Balance, Ending 6,368,983$
City of Galesburg, Illinois
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual
Capital Planning Fund -
Year Ended December 31, 2023
147
Variance With
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
Revenues
Taxes 339,140$ 376,510$ 376,511$ 1$
Use of money and property 4,000 55,250 55,248 (2)
Miscellaneous - 2,570 2,567 (3)
Total revenues 343,140 434,330 434,326 (4)
Expenditures
Current:
General government 2,670 52,420 24,283 28,137
Miscellaneous 932,215 906,940 304,904 602,036
Capital outlay - 10,540 - 10,540
Total expenditures 934,885 969,900 329,187 640,713
Excess (deficiency) of revenues
over expenditures (591,745) (535,570) 105,139 640,709
Other Financing Sources (Uses)
Transfers out - (200,000) (200,000) -
Total other financing sources
(uses)- (200,000) (200,000) -
Net change in fund balances (591,745)$ (735,570)$ (94,861) 640,709$
Fund Balance, Beginning 1,190,283
Fund Balance, Ending 1,095,422$
City of Galesburg, Illinois
TIF IV Fund -
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual
Year Ended December 31, 2023
148
Variance With
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
Revenues
Taxes 8,290$ 10,825$ 10,823$ (2)$
Use of money and property 190 2,180 2,184 4
Total revenues 8,480 13,005 13,007 2
Expenditures
Total expenditures - - - -
Net change in fund balances 8,480$ 13,005$ 13,007 2$
Fund Balance, Beginning 36,242
Fund Balance, Ending 49,249$
City of Galesburg, Illinois
TIF V Fund -
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual
Year Ended December 31, 2023
149
Variance With
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
Revenues
Use of money and property 1,900$ 7,945$ 7,940$ (5)$
Total revenues 1,900 7,945 7,940 (5)
Expenditures
Current:
General government 1,500 1,500 848 652
Total expenditures 1,500 1,500 848 652
Excess (deficiency) of revenues
over expenditures 400 6,445 7,092 647
Other Financing Sources (Uses)
Transfers out (2,000) (2,000) (2,087) (87)
Total other financing sources
(uses)(2,000) (2,000) (2,087) (87)
Net change in fund balances (1,600)$ 4,445$ 5,005 560$
Fund Balance, Beginning 74,894
Fund Balance, Ending 79,899$
City of Galesburg, Illinois
Linwood Cemetery Fund -
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual
Year Ended December 31, 2023
150
Variance With
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
Revenues
Use of money and property 11,000$ 16,400$ 51,590$ 35,190$
Miscellaneous 17,000 18,120 14,411 (3,709)
Total revenues 28,000 34,520 66,001 31,481
Expenditures
Current:
General government 6,500 6,500 5,546 954
Total expenditures 6,500 6,500 5,546 954
Excess (deficiency) of revenues
over expenditures 21,500 28,020 60,455 32,435
Other Financing Sources (Uses)
Transfers out (8,700) (13,655) (13,652) 3
Total other financing sources
(uses)(8,700) (13,655) (13,652) 3
Net change in fund balances 12,800$ 14,365$ 46,803 32,438$
Fund Balance, Beginning 491,370
Fund Balance, Ending 538,173$
City of Galesburg, Illinois
East Linwood Cemetery Fund -
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual
Year Ended December 31, 2023
151
Galesburg
Galesburg Public
Public Library Statement of
Library Foundation Total Adjustments Net Position
Assets
Cash and cash equivalents 2,627,845$ 501,396$ 3,129,241$ -$ 3,129,241$
Investments - 2,218,476 2,218,476 - 2,218,476
Receivables (net):
Property tax receivable 1,894,995 - 1,894,995 - 1,894,995
Accounts 10,623 1,060 11,683 - 11,683
Loans - 1,000,000 1,000,000 (1,000,000) -
Due from other governments 4,611,911 - 4,611,911 - 4,611,911
Prepaid items 519,272 - 519,272 - 519,272
Capital assets not being depreciated - - - 18,655,515 18,655,515
Capital assets being depreciated,
net of accumulated depreciation - 1,407 1,407 751,727 753,134
Total assets 9,664,646 3,722,339 13,386,985 18,407,242 31,794,227
Deferred Outflows of Resources
Deferred outflows related to pensions - - - 468,339 468,339
Deferred outflows related to OPEB - - - 4,842 4,842
Total deferred outflows of resources - - - 473,181 473,181
Liabilities
Current liabilities:
Accounts payable 1,593,861 158 1,594,019 - 1,594,019
Accrued liabilities 19,010 - 19,010 - 19,010
Accrued interest payable - - - 53,181 53,181
Payroll taxes payable - 2,069 2,069 - 2,069
Due to other governments 1,000,040 - 1,000,040 (1,000,000) 40
Due to component unit 1,093 - 1,093 - 1,093
Advances from primary government 409,535 - 409,535 - 409,535
Unearned revenues 8,500 - 8,500 - 8,500
Noncurrent liabilities:
Due within one year - - - 4,042,197 4,042,197
Due in more than one year - - - 687,502 687,502
Total liabilities 3,032,039 2,227 3,034,266 3,782,880 6,817,146
Deferred Inflows of Resources
Property taxes levied for future periods 1,894,995 - 1,894,995 - 1,894,995
Unavailable revenue 4,611,911 - 4,611,911 (4,611,911) -
Deferred inflows related to pensions - - - 56,887 56,887
Deferred inflows related to OPEB - - - 7,199 7,199
Total deferred inflows of resources 6,506,906 - 6,506,906 (4,547,825) 1,959,081
Fund Balance / Net Position
Net investment in capital assets - - - 18,631,564 18,631,564
Nonspendable 519,272 - 519,272 (519,272) -
Temporary restricted, Foundation - 1,033,960 1,033,960 - 1,033,960
Unassigned/Unrestricted (393,571) 2,686,152 2,292,581 1,533,076 3,825,657
Total fund balance/net position 125,701$ 3,720,112$ 3,845,813$ 19,645,368$ 23,491,181$
City of Galesburg, Illinois
Component Unit -
Statement of Net Position and Governmental Funds Combining Balance Sheet
December 31, 2023
152
Galesburg
Galesburg Public
Public Library Statement
Library Foundation Total Adjustments of Activities
Revenues
Property taxes 1,697,562$ -$ 1,697,562$ -$ 1,697,562$
Intergovernmental 4,714,975 - 4,714,975 4,611,911 9,326,886
Licenses and permits 2,158 - 2,158 - 2,158
Charges for services 3,546 - 3,546 - 3,546
Fines and fees 1,167 - 1,167 - 1,167
Use of money and property 125,743 288,500 414,243 - 414,243
Miscellaneous 786,152 744,728 1,530,880 - 1,530,880
Total revenues 7,331,303 1,033,228 8,364,531 4,611,911 12,976,442
Expenditures/Expenses
Current:
Culture and recreation 1,972,678 833,293 2,805,971 87,772 2,893,743
Capital outlay 8,950,890 - 8,950,890 (8,950,890) -
Debt service:
Principal retirement 2,000,000 - 2,000,000 (2,000,000) -
Interest and fiscal charges 87,673 - 87,673 53,181 140,854
Total expenditures/expenses 13,011,241 833,293 13,844,534 (10,809,937) 3,034,597
Excess (deficiency) of revenues
over expenditures (5,679,938) 199,935 (5,480,003) 15,421,848 9,941,845
Other Financing Sources (Uses)
Transfers in 258,321 - 258,321 (258,321) -
Transfers out (258,321) - (258,321) 258,321 -
Debt certificates issued 4,001,000 - 4,001,000 (4,001,000) -
Total other financing sources (uses)4,001,000 - 4,001,000 (4,001,000) -
Net change in fund balance/net
position (1,678,938) 199,935 (1,479,003) 11,420,848 9,941,845
Fund Balance/Net Position, Beginning 1,804,639 3,520,177 5,324,816 8,224,520 13,549,336
Fund Balance/Net Position, Ending 125,701$ 3,720,112$ 3,845,813$ 19,645,368$ 23,491,181$
City of Galesburg, Illinois
Component Unit -
Statement of Activities and Governmental Fund
Combining Statement of Revenues, Expenditures & Changes in Fund Balances/Net Position
Year Ended December 31, 2023
153
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.
City of Galesburg, Illinois
Statistical Section
Contents
154
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
2014 2015*2016 2017
Governmental activities:
Net investment in capital assets 51,452,927$ 63,739,737$ 63,792,831$ 65,500,187$
Restricted 10,923,284 9,079,864 10,624,226 11,440,849
Unrestricted 27,953,253 (19,157,970) (21,878,584) (26,361,249)
Total governmental activities
net position 90,329,464$ 53,661,631$ 52,538,473$ 50,579,787$
Business-type activities:
Net investment in capital assets 16,374,116$ 17,144,205$ 17,947,204$ 18,662,529$
Restricted 1,841,849 1,882,380 1,931,899 115,195
Unrestricted 8,007,034 8,627,065 8,585,924 10,233,257
Total business-type activities
net position 26,222,999$ 27,653,650$ 28,465,027$ 29,010,981$
Primary government:
Net investment in capital assets 67,827,043$ 80,883,942$ 81,740,035$ 84,162,716$
Restricted 12,765,133 10,962,244 12,556,125 11,556,044
Unrestricted 35,960,287 (10,530,905) (13,292,660) (16,127,992)
Total primary government
net position 116,552,463$ 81,315,281$ 81,003,500$ 79,590,768$
*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.
(Unaudited)
City of Galesburg, Illinois
Net Position By Component
Last Ten Fiscal Years
(Accrual Basis of Accounting)
156
2018**2019 2020 2021 2022 2023
66,126,310$ 70,078,243$ 70,812,000$ 71,628,870$ 74,342,164$ 76,426,334$
9,382,619 8,796,867 8,464,898 8,556,462 14,029,551 11,445,414
(44,150,644) (50,444,236) (56,479,267) (57,474,570) (54,193,129) (47,543,806)
31,358,285$ 28,430,874$ 22,797,631$ 22,710,762$ 34,178,586$ 40,327,942$
18,786,318$ 19,486,089$ 21,470,231$ 22,398,727$ 23,302,567$ 23,345,738$
- - - - 1,065,999 -
9,563,406 9,478,377 8,400,225 8,943,695 8,733,821 11,708,385
28,349,724$ 28,964,466$ 29,870,456$ 31,342,422$ 33,102,387$ 35,054,123$
84,912,628$ 89,564,332$ 92,282,231$ 94,027,597$ 97,644,731$ 99,772,072$
9,382,619 8,796,867 8,464,898 8,556,462 15,095,550 11,445,414
(34,587,238) (40,965,859) (48,079,042) (48,530,875) (45,459,308) (35,835,421)
59,708,009$ 57,395,340$ 52,668,087$ 54,053,184$ 67,280,973$ 75,382,065$
157
2014 2015 2016 2017
Expenses
Governmental activities:
General government 10,426,751$ 9,380,664$ 8,248,902$ 9,306,471$
Economic development 1,486,124 1,905,456 2,268,500 2,008,950
Public safety 14,021,956 16,456,993 18,224,515 22,072,437
Public works 7,386,062 5,811,833 6,973,467 6,710,310
Culture and recreation 3,461,428 3,801,421 3,641,663 4,224,280
Interest on long-term debt 217,311 199,491 430,255 425,771
Total governmental activities expenses 36,999,632 37,555,858 39,787,302 44,748,219
Business-Type Activities
Water 6,011,693 5,067,996 5,419,955 5,920,927
Refuse 2,180,298 2,244,566 2,305,095 2,391,562
Total business-type activities expenses 8,191,991 7,312,562 7,725,050 8,312,489
Total primary government expenses 45,191,623 44,868,420 47,512,352 53,060,708
Program Revenue
Governmental activities:
Charges for services:
General government 3,397,076 2,700,392 2,398,183 2,575,497
Economic development 6,157 6,525 5,990 5,310
Public safety 1,149,013 1,114,419 1,189,755 1,246,902
Public works 11,347 60,114 43,562 75,899
Culture and recreation 657,088 895,304 909,345 879,680
Operating grants and contributions:
General government 1,578,654 1,134,256 1,362,415 2,982,046
Public safety 35,250 353,202 62,545 504,469
Public works - - - -
Capital grants and contributions:
General government 6,398,917 6,209,660 380,165 1,757,054
Public works 1,100,260 8,185,232 1,903,931 420,860
Total governmental activities program revenue 14,333,762 20,659,104 8,255,891 10,447,717
Business-Type Activities
Charges for services:
Water 5,787,338 5,830,076 6,042,198 6,154,575
Refuse 2,260,260 2,312,419 2,358,692 2,468,372
Operating grants and contributions:
Water 5,930 - - -
Refuse - - - -
Capital grants and contributions:
Water - 596,610 - -
Total business-type activities program revenues 8,053,528 8,739,105 8,400,890 8,622,947
Total primary government program revenues 22,387,290 29,398,209 16,656,781 19,070,664
Net (Expense) Revenue
Governmental activities (22,665,870) (16,896,754) (31,531,411) (34,300,502)
Business-type activities (138,463) 1,426,543 675,840 310,458
Total primary government net expense (22,804,333) (15,470,211) (30,855,571) (33,990,044)
(Unaudited)
City of Galesburg, Illinois
Changes In Net Position
Last Ten Fiscal Years
(Accrual Basis of Accounting)
158
2018 2019 2020 2021 2022 2023
10,992,849$ 10,651,157$ 11,550,509$ 12,231,634$ 9,560,432$ 12,712,002$
3,389,260 1,967,235 2,089,501 1,737,407 2,730,864 4,623,157
21,413,721 24,782,293 26,287,931 24,473,488 20,772,599 19,968,692
6,658,379 6,272,794 6,348,081 6,522,596 8,037,839 6,290,111
4,566,350 3,970,192 4,596,048 3,849,239 4,209,597 4,570,406
395,346 362,007 337,940 322,655 298,940 568,455
47,415,905 48,005,678 51,210,010 49,137,019 45,610,271 48,732,823
6,076,418 6,381,984 6,431,060 5,348,804 5,604,925 5,895,026
2,530,820 2,579,990 2,688,662 2,794,057 2,821,965 2,867,189
8,607,238 8,961,974 9,119,722 8,142,861 8,426,890 8,762,215
56,023,143 56,967,652 60,329,732 57,279,880 54,037,161 57,495,038
2,801,320 2,935,246 2,906,591 3,436,233 3,535,118 3,838,760
3,798 39,030 287,559 19,853 186,116 658,724
1,193,653 1,204,958 1,132,756 1,362,274 1,301,104 1,397,930
66,469 84,673 73,722 475,806 56,567 48,520
887,535 865,211 642,741 868,407 1,070,820 1,316,160
3,647,909 4,851,809 6,468,193 5,683,340 8,317,332 5,659,175
138,824 67,221 82,279 102,839 157,712 277,525
- - 19,507 2,584 70 636
849,360 58,973 289,396 125,379 235,354 428,396
108,545 2,058,593 1,202,371 710,749 2,338,896 107,234
9,697,413 12,165,714 13,105,115 12,787,464 17,199,089 13,733,060
6,599,837 6,678,978 7,203,364 6,776,659 7,149,257 7,426,343
2,528,662 2,599,519 2,686,297 2,812,322 2,902,703 3,083,941
- 30,599 776 - - -
- - - - - -
- - - - - -
9,128,499 9,309,096 9,890,437 9,588,981 10,051,960 10,510,284
18,825,912 21,474,810 22,995,552 22,376,445 27,251,049 24,243,344
(37,718,492) (35,839,964) (38,104,895) (36,349,555) (28,411,182) (34,999,763)
521,261 347,122 770,715 1,446,120 1,625,070 1,748,069
(37,197,231) (35,492,842) (37,334,180) (34,903,435) (26,786,112) (33,251,694)
(Continued)
159
2014 2015 2016
General Revenues and Other Changes in Net Position
Governmental activities:
Taxes:
Property taxes 8,025,087$ 8,458,821$ 9,033,770$
State income tax 3,677,911 4,197,294 3,874,965
Sales taxes 8,941,898 9,008,695 9,138,074
Local utility taxes - - 2,218,708
Other taxes 4,513,348 4,830,219 4,817,168
Franchise fees 405,815 406,266 418,674
Investment earnings 152,056 168,384 299,277
Miscellaneous 173,238 705,344 607,617
Transfers - - -
Total governmental activities 25,889,353 27,775,023 30,408,253
Business-type activities:
Investment earnings 26,963 50,280 67,068
Miscellaneous 14,890 15,757 68,469
Transfers - - -
Total business-type activities 41,853 66,037 135,537
Total primary government 25,931,206 27,841,060 30,543,790
Changes in net position:
Governmental activities 3,223,483 10,878,269 (1,123,158)
Business-type activities (96,610) 1,492,580 811,377
Total primary government 3,126,873$ 12,370,849$ (311,781)$
(Unaudited)
City of Galesburg, Illinois
Changes In Net Position (Continued)
Last Ten Fiscal Years
(Accrual Basis of Accounting)
160
2017 2018 2019 2020 2021 2022 2023
9,541,732$ 9,419,335$ 9,665,453$ 9,654,393$ 9,570,695$ 9,645,775$ 9,028,485$
3,757,675 4,051,395 4,540,628 4,982,939 5,507,912 6,152,641 6,001,710
9,138,895 9,446,869 9,476,544 10,024,794 11,947,870 11,845,330 12,600,846
2,228,891 2,431,396 2,332,084 2,155,282 2,366,807 2,600,963 2,274,200
4,995,660 4,885,938 5,199,506 4,381,227 6,001,666 8,056,559 7,322,889
422,760 403,957 393,739 379,892 385,366 372,904 335,368
446,537 714,247 923,548 437,168 137,747 660,743 2,646,435
1,809,666 887,002 381,051 455,957 344,623 544,091 577,533
- - - - - - 361,653
32,341,816 32,240,139 32,912,553 32,471,652 36,262,686 39,879,006 41,149,119
99,641 202,127 267,620 128,670 24,742 138,802 565,320
135,855 77,729 - 6,605 1,104 (3,907) -
- - - - - - (361,653)
235,496 279,856 267,620 135,275 25,846 134,895 203,667
32,577,312 32,519,995 33,180,173 32,606,927 36,288,532 40,013,901 41,352,786
(1,958,686) (5,478,353) (2,927,411) (5,633,243) (86,869) 11,467,824 6,149,356
545,954 801,117 614,742 905,990 1,471,966 1,759,965 1,951,736
(1,412,732)$ (4,677,236)$ (2,312,669)$ (4,727,253)$ 1,385,097$ 13,227,789$ 8,101,092$
(Concluded)
161
2014 2015 2016 2017
General Fund
Nonspendable 387,939$ 352,361$ 314,201$ 363,528$
Restricted 355,923 29,823 29,889 12,795
Committed 370,899 192,766 232,553 209,009
Unassigned 6,566,847 6,587,692 6,573,454 6,991,851
Total general fund 7,681,608 7,162,642 7,150,097 7,577,183
All Other Governmental Funds
Nonspendable 563,864 540,602 495,305 506,234
Restricted 8,114,466 7,645,407 17,784,956 14,294,156
Committed 7,716,130 7,970,913 8,789,239 9,737,039
Assigned 12,926,080 12,582,445 12,105,602 12,397,721
Unassigned (1,463,464) (1,254,144) (1,199,351) (1,229,928)
Total all other government funds 27,857,076$ 27,485,223$ 37,975,751$ 35,705,222$
(Modified Accrual Basis of Accounting)
(Unaudited)
City of Galesburg, Illinois
Fund Balances, Governmental Funds
Last Ten Fiscal Years
162
2018 2019 2020 2021 2022 2023
293,356$ 266,254$ 380,886$ 1,057,855$ 1,039,485$ 985,530$
12,795 12,795 12,792 12,795 12,795 12,795
199,801 199,650 222,856 260,206 627,065 580,948
8,272,593 9,626,180 11,312,598 12,253,147 11,235,783 10,753,599
8,778,545 10,104,879 11,929,132 13,584,003 12,915,128 12,332,872
539,799 547,179 644,250 681,797 753,851 822,335
9,638,418 8,026,131 7,423,477 7,715,696 7,332,468 10,857,164
10,350,686 10,190,597 9,914,430 11,278,469 15,093,042 11,481,506
12,931,691 13,530,588 14,127,134 14,760,350 17,636,575 22,816,868
(1,598,320) (1,297,267) (2,079,200) (1,286,643) (1,261,915) (430,579)
31,862,274$ 30,997,228$ 30,030,091$ 33,149,669$ 39,554,021$ 45,547,294$
163
2014 2015 2016 2017
Revenues
Property taxes 8,025,087$ 8,458,821$ 9,033,770$ 9,541,732$
Other taxes 7,055,982 7,459,717 9,955,260 10,235,859
Intergovernmental 19,255,996 20,150,887 14,044,207 17,247,795
Licenses and permits 303,442 313,835 311,327 329,799
Charges for services 960,001 1,254,793 966,862 1,057,294
Fines and fees 392,776 334,872 344,590 419,615
Use of money and property 1,657,831 1,905,241 2,005,080 2,133,287
Other, primarily contributions 178,270 699,301 440,584 723,846
Total revenues 37,829,385 40,577,467 37,101,680 41,689,227
Expenditures
General government 8,086,615 7,345,258 6,945,661 6,714,688
Economic development 856,177 1,102,282 794,240 717,245
Public safety 13,721,786 15,473,856 15,118,405 16,384,103
Public works 4,960,632 4,465,772 5,416,330 4,738,099
Culture and recreation 2,606,710 3,688,566 3,342,100 3,625,399
Other 2,173,970 2,835,652 1,427,368 2,567,311
Debt service:
Principal 792,725 837,725 1,210,000 1,225,000
Interest and fiscal agent fees 259,171 227,930 477,632 470,249
Capital outlay 5,616,081 5,522,623 1,801,654 7,098,520
Total expenditures 39,073,867 41,499,664 36,533,390 43,540,614
Excess of revenues (under)
expenditures (1,244,482) (922,197) 568,290 (1,851,387)
Other Financing Sources (Uses)
Issuance of long-term debt - - 9,600,000 -
Proceeds from sale of capital assets 24,268 31,378 2,243 7,944
Bond premium - - 307,450 -
Transfers in 3,362,576 2,172,027 2,209,391 2,638,340
Transfers out (3,346,332) (2,172,027) (2,209,391) (2,638,340)
Total other financing sources
(uses)40,512 31,378 9,909,693 7,944
Net changes in fund balance (1,203,970)$ (890,819)$ 10,477,983$ (1,843,443)$
Debt service as a percentage of noncapital
expenditures 3.14%2.96%4.86%4.65%
(Unaudited)
City of Galesburg, Illinois
Changes In Fund Balances, Governmental Funds
Last Ten Fiscal Years
(Modified Accrual Basis of Accounting)
164
2018 2019 2020 2021 2022 2023
9,419,335$ 9,665,453$ 9,654,393$ 9,570,695$ 9,645,775$ 9,028,485$
10,566,961 10,660,820 10,351,443 12,264,603 12,792,002 13,097,085
16,044,387 18,493,997 20,080,853 23,090,773 27,673,238 23,722,879
338,115 363,599 299,889 387,349 414,252 441,907
1,220,539 1,108,239 1,341,266 1,270,663 1,442,403 2,078,707
447,782 407,934 329,410 409,238 368,295 340,971
2,422,328 2,598,159 1,801,196 1,910,734 2,672,003 4,882,140
266,926 268,736 422,934 242,792 217,521 306,730
40,726,373 43,566,937 44,281,384 49,146,847 55,225,489 53,898,904
7,329,243 7,779,109 8,612,597 8,879,242 8,301,225 9,017,289
2,391,827 1,029,517 1,577,452 447,032 1,665,848 3,702,393
16,407,314 17,150,554 17,887,688 18,088,721 22,269,607 21,819,222
4,749,904 4,235,111 4,480,544 4,854,619 6,426,486 4,275,232
3,751,977 3,419,021 2,992,771 3,691,776 4,082,207 4,139,747
3,177,276 3,104,994 2,983,306 4,249,018 2,372,214 4,093,425
1,275,000 1,280,000 710,000 735,000 838,790 875,880
433,749 393,092 361,859 345,182 320,101 413,871
4,518,683 4,725,897 3,832,577 3,086,723 3,252,007 5,948,672
44,034,973 43,117,295 43,438,794 44,377,313 49,528,485 54,285,731
(3,308,600) 449,642 842,590 4,769,534 5,697,004 (386,827)
- - - - - 4,920,000
43,239 11,646 14,526 4,915 8,873 15,508
- - - - - 500,683
3,710,458 4,931,368 4,935,333 4,576,963 11,392,665 9,124,359
(3,086,683) (4,931,368) (4,935,333) (4,576,963) (11,363,065) (8,762,706)
667,014 11,646 14,526 4,915 38,473 5,797,844
(2,641,586)$ 461,288$ 857,116$ 4,774,449$ 5,735,477$ 5,411,017$
4.32%4.36%2.71%2.62%2.50%2.67%
165
Illinois
Municipal Galesburg
Fiscal General Retirement Public Total
Year Fund Fire Fund Library Township Direct
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
2023 1.00907 0.93226 0.07180 0.43228 0.13324 2.579
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.
City of Galesburg, Illinois
Direct and Overlapping Property Tax Rates
Last Ten Fiscal Years
City Direct Rates
166
Galesburg Galesburg Carl Sandburg
School Knox Sanitary College
District #205 County District District #518
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
4.70658 1.29769 0.30355 0.59083
Overlapping Rates
167
City of Galesburg, Illinois
Total
Taxable
Fiscal Residential Commercial Industrial Farm Railway Assessed
Year Property Property Property Property Property Value
2014 172,972,143$ 111,399,641$ 9,191,100$ 877,630$ 22,137,123$ 316,577,637$
2015 173,299,061 114,388,506 8,644,310 951,950 22,467,177 319,751,004
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
2023 205,340,082 137,125,759 9,462,180 1,161,630 43,895,366 396,985,017
Source: City Assessor's Office
Assessed Value and Estimated Actual Value of Taxable Property
Last Ten Fiscal Years
(Unaudited)
168
Total Total
Gross Estimated
Assessed Total Direct Actual
Value Tax Rate Value
389,890,971$ 2.651 1,169,672,913$ 33.33 %
392,841,567 2.738 1,178,524,701 33.33
397,944,982 2.890 1,193,834,946 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
472,258,356 2.579 1,416,775,068 33.33
Actual Value
Value as a
Percentage
169
Percentage
of Total City
Taxable Taxable
Assessed Assessed
Taxpayer Value Rank Value
Burlington Northern/Santa Fe 40,237,185$ 1 10.14%
OSF Healthcare 8,840,550 2 2.23%
Seminary Manor, Seminary Estates &
Hawthorne Inn & Achievement Unlimited 5,668,850 3 1.43%
Wal-Mart 4,432,220 4 1.12%
HyVee Food Stores Inc 3,000,890 5 0.76%
Y & O Galesburg LLC et al 2,961,330 6 0.75%
Phoenix Galesburg Industrial 2,681,200 7 0.68%
Lowes Home Centers 2,493,470 8 0.63%
Rural Rentals LLC 2,078,080 9 0.52%
United Facilities 2,015,250 10 0.51%
Total 74,409,025$ 18.77%
Percentage
of Total City
Taxable Taxable
Assessed Assessed
Value Rank Value
Burlington Northern/Santa Fe 21,367,871$ 1 6.73%
OSF Healthcare 3,788,430 5 1.19%
Seminary Manor, Seminary Estates &
Hawthorne Inn & Achievement Unlimited 6,411,520 3 2.02%
Wal-Mart 4,055,460 4 1.28%
HyVee Food Stores Inc 2,390,470 8 0.75%
Lowes Home Centers 2,250,080 9 0.71%
United Facilities 1,956,550 10 0.62%
Galesburg Hospital Corp 7,035,440 2 2.21%
Menard Inc 3,035,810 6 0.96%
The Villas at Carl Sanburg LLC 2,450,290 7 0.77%
Total 54,741,921$ 17.24%
Source: City Assessor's Office
2013
City of Galesburg, Illinois
Principal Property Taxpayers
Current Year and Ten Years Ago
(Unaudited)
2023
170
Taxes Levied Collections in
Tax for the Percentage Subsequent Percentage
Fiscal Year Ended Year Tax Year Amount of Levy Years Amount of Levy
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
2023 2022 9,707,911 9,587,181 98.76 (52,313) 9,639,494 99.30
Source: Knox County Circuit Clerk
Note: Collections in Subsequent years include taxes received as well as abatements deducted for prior years
Total Fiscal Year Collection
City of Galesburg, Illinois
Property Tax Levies And Collections
Last Ten Fiscal Years
(Unaudited)
Total Current Year Levy
Collection
171
2014 2015 2016 2017
General merchandise 1,134,271$ 1,180,549$ 1,143,338$ 1,119,726$
Food 845,967 852,400 839,231 844,909
Drinking and eating places 561,082 587,733 584,949 588,154
Apparel 51,465 52,410 48,951 41,999
Furniture, H.H. and radio 110,590 107,874 118,568 106,393
Lumber, bldg, hardware 529,917 564,372 561,379 551,685
Automotive and filling stations 1,123,279 1,117,935 1,141,555 1,244,062
Drugs and misc retail 656,535 652,330 700,735 695,764
Agriculture and all others 311,713 274,843 291,533 365,289
Manufacturers 28,263 20,238 55,836 (4,388)
Total 5,353,083$ 5,410,685$ 5,486,074$ 5,553,593$
City direct sales tax rate 1.00%1.00%1.00%1.00%
Number of taxpayers 782 775 754 765
Source: Illinois Department of Revenue
* Due to a new Illinois law regarding tax collection by remote retailers, the number of taxpayers increased significantly.
City of Galesburg, Illinois
Taxable Sales by Category
Last Ten Fiscal Years
(Unaudited)
172
2018 2019 2020 2021 2022 2023
1,155,822$ 1,176,875$ 1,136,015$ $1,223,851 $1,237,855 $1,280,932
887,874 922,281 1,225,462 990,136 1,042,657 1,054,178
601,763 623,848 557,267 670,960 696,592 745,783
41,051 41,812 29,809 47,729 34,853 31,527
95,384 91,477 89,894 107,324 92,449 86,738
553,147 588,515 689,217 719,818 719,177 704,680
1,274,273 1,239,553 1,106,763 1,409,305 1,330,122 1,338,450
725,894 780,583 880,485 1,201,690 1,188,987 1,272,690
368,029 296,518 340,245 529,606 461,509 476,397
28,236 28,407 57,732 21,280 43,037 45,682
5,731,473$ 5,789,868$ 6,112,887$ 6,921,699$ 6,847,238$ 7,037,057$
1.00%1.00%1.00%1.00%1.00%1.25%
723 730 702 2,545*3,301 4,046
173
City
Fiscal Direct Knox State
Year Rate County of Illinois Total
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
2023 1.25000 1.50000 6.25000 9.00000
Source: City records and Illinois Department of Revenue
City of Galesburg, Illinois
Direct and Overlapping Sales Tax Rates
Last Ten Fiscal Years
174
General Less Amount Net Debt
Fiscal Obligation Available in General Notes Per
Year Bonds Debt Service Bonded Debt Payable Leases Capita
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 - 121,546 694.56
2023 13,018,881 - 13,018,881 - 55,666 817.51
*Personal income not available for 2023
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.
City of Galesburg, Illinois
Ratios of Net General Bonded Debt Outstanding by Type
Last Ten Fiscal Years
(Unaudited)
Governmental Activities
175
Percentage of
General Total Actual Percentage of
Obligation Revenue Notes Primary Property Personal Per
Bonds Bonds Payable Government Value Income Capita
8,500,000$ 9,103,893$ 703,897$ 25,133,462$ 2.15 1.329 793.49$
8,487,752 8,918,557 662,492 24,028,364 2.04 1.272 758.09
8,080,920 8,728,140 621,086 32,039,054 2.68 1.708 1,010.82
16,473,747 - 579,680 30,392,930 2.48 1.620 987.78
15,600,530 - 538,274 28,165,007 2.28 1.451 915.37
14,705,090 - 496,869 25,917,181 2.04 1.330 836.42
13,788,161 - 455,463 24,224,993 1.88 1.127 806.10
12,855,524 - 414,058 22,493,456 1.70 0.959 757.05
11,891,596 - 372,652 20,813,585 1.55 0.911 711.45
10,902,231 - 331,246 24,308,024 1.72 *830.73
Business-Type Activities
176
Estimated
Share of
Debt Overlapping
Governmental Unit Outstanding Debt (2)
Knox County 12,843,759$ 40.15 %5,156,769$
Community Unit School District #205 78,805,000 83.52 65,817,936
Carl Sandburg College, Dist No 518 32,190,096 17.29 5,565,668
Subtotal, overlapping debt 76,540,373
City Direct Debt 13,074,547 100.00 13,074,547
Total direct and overlapping debt 89,614,920$
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.
to City (1)
Estimated
Applicable
City of Galesburg, Illinois
Direct and Overlapping Governmental Activities Debt
For the Year Ended December 31, 2023
(Unaudited)
Percentage
177
Personal
Fiscal Income (1)Per Capita Median School
Year Population (2)(000's)Income (1)Age (2)Enrollment (3)
2014 31,665 1,891,258$ 36,195$ 39.0 4,575 7.0 %
2015 31,696 1,888,952 36,500 40.0 4,558 6.2
2016 31,696 1,876,021 36,518 40.4 4,475 6.4
2017 30,769 1,875,716 36,699 40.8 4,365 5.4
2018 30,769 1,941,161 38,377 41.1 4,294 5.7
2019 30,986 1,948,704 38,735 40.3 4,203 5.0
2020 30,052 2,149,773 43,169 41.2 3,931 8.6
2021 29,712 2,344,929 47,519 41.2 3,895 6.6
2022 29,255 2,285,624 46,991 41.2 3,902 5.2
2023 29,255 * *42.2 3,871 5.5
Sources:
(1)Information received from U.S. Department of Commerce, Bureau of Economic Analysis
(2)Information received from the U.S. Census Bureau
(3)Information received from Galesburg Community School District #205
(4)Information received from Illinois Department of Employment Security
Note:
* Information not available
Unemployment
Rate (4)
City of Galesburg, Illinois
Demographic and Economic Statistics
Last Ten Fiscal Years
(Unaudited)
178
Employer Employees Rank
Burlington Northern 1,031 1 5.43 %
OSF Healthcare 1,025 2 5.39
Dick Blick Company 714 3 3.76
School District #205 600 4 3.16
Knox College 460 5 2.42
Bridgeway 200 6 1.05
Henry C Hill Correctional Facility 288 7 1.52
City of Galesburg 250 8 1.32
Gates Corporation 221 9 1.16
*Unavailable 10
4,789 25.21 %
Employees Rank
Burlington Northern 1,115 1 4.86 %
OSF Healthcare 1,100 2 4.80
Dick Blick Company 530 5 2.31
School District #205 594 3 2.59
Knox College 407 10 1.77
Bridgeway 450 7 1.96
HyVee 574 4 2.50
Carl Sandburg College 430 8 1.87
Knox County 420 9 1.83
Galesburg Cottage Hospital 500 6 2.18
6,120 26.67 %
Sources:
The Knox County Area Partnership's website
http://www.knoxpartnership.com/top-employers/
Note:
The 2013 total county employment was 22,250
The 2023 total county employment was 19,003
*A recent survey including 10 or more employers was not available. The previous survey was used with limited
updated information. Galesburg Cottage Hospital was on the previous list but has since closed.
2013
Percentage
of Total
County
Employment
City of Galesburg, Illinois
Principal Employers
Current Year and Ten Years Ago
(Unaudited)
Percentage
County
Employment
2023
of Total
179
2023 2022 2021 2020
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 6.80
Information services 2.70 2.70 2.70 2.70
Legal 0.50 0.50 0.50 0.50
Community development 0.70 0.70 0.70 1.05
Transit*20.00 20.00 18.00 18.50
Economic Development***0.80 0.80 0.80 1.15
Public Safety:
Police officers 51.00 51.00 49.00 47.00
Firefighters and officers 46.00 42.00 42.00 43.00
Civilians 29.00 29.00 27.00 25.00
Inspections 5.60 5.60 6.60 6.90
Public Works:
Administration - - - -
Buildings and grounds 2.00 2.00 1.00 1.00
Engineering 6.50 6.50 6.50 6.60
Street and traffic maintenance 10.75 10.75 10.75 10.75
Stormwater utility 4.30 4.30 4.30 4.30
Fleet services 4.00 4.00 4.00 4.00
Airport 0.75 0.70 0.70 0.70
Cemetery 0.50 0.50 0.50 0.50
Parks and Recreation:
Park and recreation administration 1.00 0.95 0.95 0.95
Park 10.75 10.85 9.85 10.85
Recreation 3.00 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 22.90 21.90 21.90 21.80
Refuse 0.25 0.25 0.25 0.25
Total 250.00 244.00 237.00 236.50
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
City of Galesburg, Illinois
Full-Time Equivalent City Government Employees By Functions/Programs
Last Ten Fiscal Years
(Unaudited)
Full-Time Equivalent Employees
180
2019 2018 2017 2016 2015 2014
8.00 8.00 8.00 8.00 8.00 8.00
4.20 4.40 4.80 4.80 5.00 5.00
4.00 4.00 4.00 4.00 4.00 4.00
- - - 2.00 2.00 2.00
7.00 7.00 8.50 8.50 8.50 10.00
2.00 2.00 2.00 2.00 2.00 2.00
0.50 0.90 0.90 1.00 1.00 1.00
8.70 9.25 9.95 10.15 11.25 11.25
- - - - - -
0.95 0.95 0.95 0.65 - -
49.10 50.00 50.00 50.00 50.00 52.00
42.00 42.00 43.00 42.00 43.00 44.00
24.90 24.00 25.00 27.00 27.00 27.00
6.70 4.70 4.70 3.40 3.75 3.75
- - - - - 2.00
1.00 1.00 1.00 1.00 1.00 1.00
6.40 6.30 6.30 8.00 8.00 6.00
10.60 10.60 11.95 16.00 16.00 15.00
4.45 5.00 4.20 4.15 - -
4.00 4.00 4.00 4.00 4.00 4.00
0.50 - - - - -
0.50 1.00 1.00 1.00 1.00 1.00
1.00 1.00 1.00 2.00 2.00 -
11.00 11.00 11.00 10.00 10.00 9.00
2.00 2.00 2.00 3.00 3.00 5.00
2.00 2.00 2.00 2.00 2.00 2.00
2.00 2.00 2.00 2.00 2.00 1.00
23.25 23.25 22.80 21.50 21.50 20.00
0.25 - - - - -
227.00 226.35 231.05 238.15 236.00 236.00
Full-Time Equivalent Employees (cont.)
181
2014 2015 2016 2017
Function/Program
General government:
Handivan riders 18,281 19,761 19,065 18,441
Transit riders 151,889 151,903 155,857 139,400
Police:
Physical arrests 2,539 2,491 2,208 2,140
Traffic violations 1,776 2,191 2,209 2,539
Service calls 40,467 43,537 43,193 39,928
Property loss 544,159 812,086 923,509 420,652
Fire:
Total actual fires 106 122 106 107
Total of all fire department calls 4,005 4,286 4,289 4,408
Building safety:
Total building permits 391 429 429 348
Total value all permits 14,272,108 19,619,073 9,305,584 16,468,496
Parks and recreation:
Golf rounds played 22,000 22,973 24,220 23,164
Number of trees trimmed 305 458 652 501
Number of daily camp sites rented 2,620 2,780 2,105 3,355
Recreation classes offered**165 84 152 437
Aquatic general admissions*11,847 12,488 12,459 16,148
Sports field participation (teams)75 112 215 271
Sports field participation (participants)* * * * *
Recreation facility rentals 975 848 811 926
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 41 56 60 44
Number of grave openings 84 84 73 77
Refuse:
Refuse collected (ton)9,071 9,144 9,352 9,004
Yard waste collected (ton)2,496 3,040 2,735 2,034
Recycle collected (ton)1,547 1,701 1,537 1,431
Water:
Number of water services 12,636 12,557 12,472 12,659
Source: Various city departments
During 2020, some services were severely impacted due to the Covid-19 coronavirus pandemic.
**New software more accurately tracked offered classes, including changing the method used in
counting group classes such as swim lessons
City of Galesburg, Illinois
Operating Indicators By Function/Program
Last Ten Fiscal Years
(Unaudited)
Note:
* In 2022 Sports field participation changed from teams to participants
182
2018 2019 2020 2021 2022 2023
20,036 18,388 11,790 9,774 13,108 15,696
129,795 154,367 87,192 64,189 83,603 87,542
2,580 3,045 2,072 2,570 2,446 2,072
3,616 2,965 1,658 1,393 1,659 2,985
44,037 45,364 44,120 48,879 46,302 49,731
844,413 100,271 767,396 203,907 1,817,968 n/a
86 63 72 93 68 97
4,845 4,849 4,376 5,110 5,168 4,978
305 298 247 231 324 258
21,854,303 6,766,680 3,535,821 9,352,432 119,086 41,788,145
21,151 20,624 23,648 27,826 29,144 32,807
231 375 304 284 125 191
2,880 3,668 3,211 4,340 4,024 4,636
302 273 237 300 377 460
15,311 16,264 3,599 11,256 16,619 16,415
242 218 76 53 * 269
* * * 2,874 2,776 2,875
1,663 1,964 999 923 2,269 2,283
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
37 49 63 67 50 48
64 78 74 92 87 57
9,081 9,741 9,311 9,925 9,046 8,409
2,076 2,590 2,473 2,185 2,037 1,528
1,475 1,447 1,431 1,509 1,701 1,583
12,547 12,536 12,608 12,545 12,409 12,384
183
2014 2015 2016 2017
Function/Program
Police:
Stations 1 1 1 1
Fire:
Stations 3 3 3 3
Parks and recreation:
Acreage 748 748 748 748
Parks 26 26 26 26
Golf course 1 1 1 1
Baseball/softball diamonds 13 13 13 13
Soccer/football fields 2 2 2 2
Basketball courts 12 12 12 12
Outdoor tennis courts 10 10 10 10
Parks with playground equipment 19 19 19 19
Public works:
Miles of streets 176 176 176 176
Miles of sidewalks 122 122 122 122
Number of traffic signal heads maintained 476 476 476 476
Total number of street lights owned and maintained 559 581 581 858
Total number of street lights rented 3,415 3,415 3,415 3,415
Number of vehicles and equipment maintained 234 246 240 250
Total miles of water mains 202 202 203 203
Number of fire hydrants 1,410 1,410 1,420 1,420
Number of water valves 1,910 1,910 1,930 1,930
Source: Various city departments
City of Galesburg, Illinois
Capital Asset Statistics by Function/Program
Last Ten Fiscal Years
(Unaudited)
184
2018 2019 2020 2021 2022 2023
1 1 1 1 1 1
3 3 3 3 3 3
748 748 748 748 748 748
26 26 27 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 16 16 16 16 16
176 176 177 177 177 177
122 122 123 123 123 123
503 503 503 503 503 503
879 879 879 879 903 903
3,406 3,409 3,410 3,410 3,396 3,396
252 252 252 252 256 256
203 203 203 203 203 203
1,420 1,420 1,449 1,449 1,449 1,449
1,930 1,930 2,239 2,239 2,239 2,239
185
User:
Printed:07/05/2024 - 4:52PM
shelms
Transactions by Account
Batch:00017.07.2024
Accounts Payable
Account Number Vendor AmountDescription PO No Date
001-0000-10407-00 Gatehouse Media Notice to Bidders - Acct#857927 - ETSB 246.1607/05/2024
001-0000-10407-00 Amanda Jennings Cell Phone Allowance - AJennings 15.0006/30/2024
001-0000-10407-00 Stratus Networks, Inc 07/24 Service Acct# 7483 493.6507/05/2024
001-0000-10407-00 Rydin Sign & Decal Temporary II HCHT 751.8607/05/2024
001-0000-10701-00 Hewlett Packard Enterprise Company 01/25 - 05/25 - Hp Support -Helpdesk Service 1,457.4007/05/2024
001-0000-10701-00 IL Tax Increment Assoc 01/25 - 06/25 - Dues IL Tax Increment Association 425.0007/05/2024
001-0000-10701-00 ILEAS (IL Law Enforce. Alarm Sys.)01/25 - 06/25 - ILEAS Annual Membership 120.0007/05/2024
001-0000-10701-00 Hewlett Packard Enterprise Company 01/25 - 05/25 -Backup server- Hp Support -Helpdesk Service 927.7007/05/2024
001-0000-10701-00 Plan It Software LLC 01/25 - 07/25 - Planning Software 1,006.2507/05/2024
001-0000-10801-00 Advance Auto Parts Oil Filter 49.6206/30/2024
001-0000-10801-00 Advance Auto Parts Wiper Blades 56.2206/30/2024
001-0000-10801-00 Napa Auto Parts Hose Clamps 13.8006/30/2024
001-0000-10802-00 Herr Petroleum Corp 6,502 Gal Diesel #2 20,282.22 000009263407/05/2024
001-0000-20102-00 Brightspeed 06/24 Service Acct# 304035525 1,665.5507/05/2024
001-0000-20102-00 Stratus Networks, Inc 07/24 Service Acct# 7382 1,252.2507/05/2024
001-0000-31300-00 Zulecia Hernandez-Balcazar Refund - Rental Double Billed - 06/03/24 30.0007/05/2024
28,792.68Subtotal for Divison: 0000
001-0105-54000-00 Dwight White Cell Phone Allowance 30.0006/30/2024
001-0105-54000-00 Bradley Hix Cell Phone Allowance 30.0006/30/2024
001-0105-54000-00 Steve Cheesman Cell Phone Allowance 30.0006/30/2024
001-0105-54000-00 Heather Acerra Cell Phone Allowance 30.0006/30/2024
120.00Subtotal for Divison: 0105
001-0110-54000-00 Eric Hanson Cell Phone Allowance 30.0006/30/2024
001-0110-54000-00 Cathy St George Cell Phone Allowance 30.0006/30/2024
001-0110-54000-00 Kristin Robinson Cell Phone Allowance 30.0006/30/2024
90.00Subtotal for Divison: 0110
AP-Transactions by Account (07/05/2024 - 4:52 PM)Page 1
24-8011
Account Number Vendor AmountDescription PO No Date
001-0115-54000-00 Kelli Bennewitz Cell Phone Allowance 30.0006/30/2024
30.00Subtotal for Divison: 0115
001-0120-54000-00 Janet Lytle Cell Phone Allowance 30.0006/30/2024
001-0120-54000-00 Jessica Pease Cell Phone Allowance 30.0006/30/2024
60.00Subtotal for Divison: 0120
001-0160-51500-00 Gatehouse Media Notice to Bidders - Acct#857927 80.4507/05/2024
001-0160-51500-00 Gatehouse Media Notice to Bidders - Acct#857927 153.0907/05/2024
001-0160-55800-00 Plan It Software LLC 07/24 - 12/24 - Planning Software 718.7507/05/2024
001-0160-59523-00 Galesburg Downtown Council 2023 Property Tax Levy Received 06/26/24 - Maintenance 13,378.1707/05/2024
001-0160-59523-00 Galesburg Downtown Council 2023 Property Tax Levy Received 06/26/24 - Add'l Maintenance 20,067.2707/05/2024
34,397.73Subtotal for Divison: 0160
001-0205-51000-00 US Sterling Capital Corp., Inc.First Bank Southwest 60.4907/05/2024
001-0205-54000-00 Sharon Heiden Cell Phone Allowance 30.0006/30/2024
001-0205-54000-00 Denise Hensley Cell Phone Allowance 30.0006/30/2024
001-0205-54000-00 Tanya Billeter Cell Phone Allowance 30.0006/30/2024
001-0205-54000-00 Bobbi Chockley Cell Phone Allowance 30.0006/30/2024
001-0205-54000-00 Tifani Miller Cell Phone Allowance 30.0006/30/2024
001-0205-55000-00 IGFOA 07/24 - 12/24 Membership - J O'Hern 50.0007/05/2024
001-0205-61000-00 Office Specialists, Inc.Correction Tape, Tape 33.8107/05/2024
001-0205-61000-00 Office Specialists, Inc.Envelopes 72.3807/05/2024
001-0205-61000-00 Office Specialists, Inc.Calculator Ribbon 3.5407/05/2024
001-0205-61800-00 Office Specialists, Inc.Finance Task Chair 406.35 000009273907/05/2024
776.57Subtotal for Divison: 0205
001-0207-54000-00 Kerzi Peterson Cell Phone Allowance 30.0006/30/2024
001-0207-54000-00 Orlando Lucero Cell Phone Allowance 30.0006/30/2024
001-0207-54000-00 Cameron Lemaster Cell Phone Allowance 30.0006/30/2024
90.00Subtotal for Divison: 0207
001-0305-51500-00 Gatehouse Media Public Notices - Acct#857927 307.1807/05/2024
001-0305-54000-00 Stephen Gugliotta Cell Phone Allowance 30.0006/30/2024
001-0305-55000-00 IL Tax Increment Assoc 07/24 - 12/24 - Dues IL Tax Increment Association 425.0007/05/2024
762.18Subtotal for Divison: 0305
001-0306-54000-00 Eric Heiden Cell Phone Allowance 30.0006/30/2024
AP-Transactions by Account (07/05/2024 - 4:52 PM)Page 2
Account Number Vendor AmountDescription PO No Date
001-0306-54000-00 Richard Slagel Cell Phone Allowance 30.0006/30/2024
001-0306-54000-00 Daniel Koerner Cell Phone Allowance 30.0006/30/2024
001-0306-54000-00 Robert Elsbury Cell Phone Allowance 30.0006/30/2024
001-0306-54000-00 Tammera Matejewski Cell Phone Allowance 30.0006/30/2024
001-0306-55400-00 Kendall Zimmerman Mowing Removal of Weeds - 794 E Berrien 50.0007/05/2024
001-0306-55400-00 Kendall Zimmerman Remove/Dispose Debris/Trash - 1021 S Henderson 600.0007/05/2024
001-0306-55400-00 Kendall Zimmerman Removal of Weeds - 133 Blaine 100.0007/05/2024
001-0306-55400-00 Kendall Zimmerman Mowing - 83 Garfield 100.0007/05/2024
001-0306-55400-00 Kendall Zimmerman Removal of Weeds, Volunteer Trees - 236 N Kellogg St 150.0007/05/2024
001-0306-55400-00 Kendall Zimmerman Removal of Weeds - 240 S Seminary 50.0007/05/2024
001-0306-55400-00 Kendall Zimmerman Remove/Dispose Debris/Trash - 753-761 E Brooks St 70.0007/05/2024
001-0306-55400-00 Kendall Zimmerman Removal of Weeds - 1868 Grand Ave 200.0007/05/2024
001-0306-55400-00 Kendall Zimmerman Remove/Dispose Debris/Trash - 292 Indiana Ave 215.1107/05/2024
001-0306-55400-00 Kendall Zimmerman Removal of Weeds, Volunteer Trees - 363 W Tompkins 850.0007/05/2024
001-0306-55400-00 Kendall Zimmerman Remove/Dispose Debris/Trash - 838 S Chambers 100.0007/05/2024
001-0306-55400-00 Kendall Zimmerman Mowing - 650 Monmouth Blvd 100.0007/05/2024
001-0306-55400-00 Kendall Zimmerman Call Out - 1955 Baird Ave 50.0007/05/2024
001-0306-55400-00 Kendall Zimmerman Remove/Dispose Debris/Trash - 838 E Brooks St 100.0007/05/2024
001-0306-55400-00 Kendall Zimmerman Call Out - 1136 Grand Ave 50.0007/05/2024
001-0306-55400-00 Kendall Zimmerman Mowing - 1453 W Losey 100.0007/05/2024
001-0306-55400-00 Kendall Zimmerman Remove/Dispose Debris/Trash - 265 Indiana Ave 150.0007/05/2024
001-0306-61000-00 Office Specialists, Inc.Copy Paper 295.9007/05/2024
001-0306-61000-00 Office Specialists, Inc.Pens 2.2907/05/2024
001-0306-61000-00 Office Specialists, Inc.Pens 5.4907/05/2024
001-0306-62500-00 Jasper Engine & Transmission Exchange IncPTU #408 1,865.0007/05/2024
5,353.79Subtotal for Divison: 0306
001-0410-54000-00 Michael Doi Cell Phone Allowance 30.0006/30/2024
001-0410-54000-00 Aaron Gavin Cell Phone Allowance 30.0006/30/2024
001-0410-54000-00 Matthew Kirgan Cell Phone Allowance 30.0006/30/2024
001-0410-54000-00 Jamie West Cell Phone Allowance 30.0006/30/2024
001-0410-61000-00 Office Specialists, Inc.Copy Paper 295.9007/05/2024
415.90Subtotal for Divison: 0410
001-0445-54000-00 Myron Miller Cell Phone Allowance 30.0006/30/2024
001-0445-55500-00 Heritage-Crystal Clean, LLC Waste Profile Fee, 55G Gasoline, Energy Surcharge,Com-30 Gal 2,132.5407/05/2024
001-0445-55500-00 Liberty Tire Services LLC Recycle Tires 277.9007/05/2024
AP-Transactions by Account (07/05/2024 - 4:52 PM)Page 3
Account Number Vendor AmountDescription PO No Date
001-0445-57500-00 Vestis 07/24 Service 85.6807/05/2024
001-0445-57500-00 Vestis 06/24 Service 245.6807/05/2024
001-0445-62500-00 Midstate Manufacturing, Inc.Hose #170 471.0707/05/2024
001-0445-62500-00 Ford of Galesburg Hose Kit #152 38.2207/05/2024
001-0445-62500-00 Advance Auto Parts Oil Filter #162 3.4907/05/2024
001-0445-62500-00 Nichols Diesel Service, Inc Seal #163 4.3207/05/2024
001-0445-63000-00 Martin, Inc O-Rings 36.2807/05/2024
001-0445-63000-00 Midstate Manufacturing, Inc.O-Rings 7.9307/05/2024
3,333.11Subtotal for Divison: 0445
001-0450-54000-00 JR Knaack Cell Phone Allowance 30.0006/30/2024
001-0450-54000-00 Marc McMahon Cell Phone Allowance 30.0006/30/2024
001-0450-54000-00 Justin McNaught Cell Phone Allowance 30.0006/30/2024
001-0450-55500-00 Galesburg Welding, Inc Repair of Brace Alum Trailer 207.0007/05/2024
001-0450-55700-00 American Pest Control Inc 02/24 - Pest Service 50.0007/05/2024
001-0450-55700-00 American Pest Control Inc 06/24 - Pest Service 50.0007/05/2024
001-0450-55700-00 American Pest Control Inc 06/24 - Pest Service 75.0007/05/2024
001-0450-62500-00 Pomp's Tire - Galesburg Tires #300 291.1407/05/2024
001-0450-62500-00 Nichols Diesel Service, Inc Fill Tube #109 293.2607/05/2024
001-0450-62500-00 Centre State International Trucks, Inc Seal #109 26.2907/05/2024
1,082.69Subtotal for Divison: 0450
001-0510-54000-00 Jason Shaw Cell Phone Allowance 30.0006/30/2024
001-0510-54000-00 Lane Mings Cell Phone Allowance 30.0006/30/2024
001-0510-54000-00 Christopher Hootman Cell Phone Allowance 30.0006/30/2024
001-0510-54000-00 Mark McLaughlin Cell Phone Allowance 30.0006/30/2024
001-0510-54000-00 Patrick Kisler Cell Phone Allowance 30.0006/30/2024
001-0510-54000-00 Kevin Legate Cell Phone Allowance 30.0006/30/2024
001-0510-54000-00 Russell Idle Cell Phone Allowance 30.0006/30/2024
001-0510-54000-00 Steffanie Cromien Cell Phone Allowance 30.0006/30/2024
001-0510-54000-00 Bryan Anderson Cell Phone Allowance 30.0006/30/2024
001-0510-54000-00 Ryne Sage Cell Phone Allowance 30.0006/30/2024
001-0510-54000-00 Kyle A Winbigler Cell Phone Allowance 30.0006/30/2024
001-0510-54000-00 Magdalene Semington Cell Phone Allowance 30.0006/30/2024
001-0510-54000-00 Anthony Oligney-Estill Cell Phone Allowance 30.0006/30/2024
001-0510-54500-00 Illinois Homicide Investigators Assoc ILHIA OIS/OID Training - ASwanson 25.0007/05/2024
001-0510-55000-00 Motorola Solutions, Inc 01/24 Service Acct# 1035503631-0001 92.0007/05/2024
AP-Transactions by Account (07/05/2024 - 4:52 PM)Page 4
Account Number Vendor AmountDescription PO No Date
001-0510-55000-00 Motorola Solutions, Inc 03/24 Service Acct# 1035503631-0001 92.0007/05/2024
001-0510-55000-00 Motorola Solutions, Inc 06/24 Service Acct# 1035503631-0001 92.0007/05/2024
001-0510-55000-00 ILEAS (IL Law Enforce. Alarm Sys.)07/24 - 12/24 - ILEAS Annual Membership 120.0007/05/2024
001-0510-55000-00 Motorola Solutions, Inc 04/24 Service Acct# 1035503631-0001 92.0007/05/2024
001-0510-55000-00 Motorola Solutions, Inc 02/24 Service Acct# 1035503631-0001 92.0007/05/2024
001-0510-55000-00 Motorola Solutions, Inc 05/24 Service Acct# 1035503631-0001 92.0007/05/2024
001-0510-55700-00 American Pest Control Inc 06/24 - Pest Service 55.0007/05/2024
001-0510-55800-00 ProPhoenix Corporation ProPhoenix - Scene License (WEB Enterprise) 10,634.40 000009275607/05/2024
001-0510-55800-00 Hewlett Packard Enterprise Company 06/24 - 12/24 -Backup server- Hp Support -Helpdesk Service 1,298.7807/05/2024
001-0510-55800-00 Hewlett Packard Enterprise Company 06/24 - 12/24 - Hp Support -Helpdesk Service 2,040.3607/05/2024
001-0510-57500-00 JSLK Management Iowa LLC 2024 Police Uniform Cleaning as per agreement. Taylor 11.58 000009263807/05/2024
001-0510-57500-00 JSLK Management Iowa LLC 2024 Police Uniform Cleaning as per agreement. Anderson 10.25 000009263807/05/2024
001-0510-57500-00 JSLK Management Iowa LLC 2024 Police Uniform Cleaning as per agreement.- Anderson 10.25 000009263807/05/2024
001-0510-57500-00 JSLK Management Iowa LLC 2024 Police Uniform Cleaning as per agreement. -Idle 17.97 000009263807/05/2024
001-0510-57500-00 JSLK Management Iowa LLC 2024 Police Uniform Cleaning as per agreement - Sage 21.08 000009263807/05/2024
001-0510-61000-00 Office Specialists, Inc.Toner 240.1807/05/2024
001-0510-61000-00 Office Specialists, Inc.Toner 698.7007/05/2024
001-0510-62500-00 Ford of Galesburg BCM Module #23 435.0007/05/2024
001-0510-66500-00 Super Smart Shoppers Evidence Boxes 67.0707/05/2024
001-0510-67500-00 PH&S Products, LLC Nitrile Gloves 131.0007/05/2024
16,758.62Subtotal for Divison: 0510
001-0550-54000-00 Joshua Simons Cell Phone Allowance 30.0006/30/2024
001-0550-54000-00 Amanda Jennings Cell Phone Allowance 15.0006/30/2024
001-0550-54000-00 Raymundo Martinez Cell Phone Allowance 30.0006/30/2024
001-0550-61000-00 Office Specialists, Inc.3 Hole Punch 70.9207/05/2024
145.92Subtotal for Divison: 0550
001-0605-51000-00 Klingner & Associates, P.C. - Architectural GroupDesign Services for replacement of water piping and review gener 12,152.53 000009269507/05/2024
001-0605-51500-00 Gatehouse Media Notice to Bidders - Acct#857927 - 212.1107/05/2024
001-0605-54000-00 Randy Hovind Cell Phone Allowance 30.0006/30/2024
001-0605-54000-00 David Farrell Cell Phone Allowance 30.0006/30/2024
001-0605-54000-00 Donald Brackett Cell Phone Allowance 30.0006/30/2024
001-0605-54000-00 Jennifer Moser Cell Phone Allowance 30.0006/30/2024
001-0605-54000-00 John Seitz Cell Phone Allowance 30.0006/30/2024
001-0605-54000-00 Derek Perry Cell Phone Allowance 30.0006/30/2024
001-0605-55500-00 Cummins Sale & Service Repairs to Unit #51 - head gasket leaking & rocker support gaske 7,383.66 000009275707/05/2024
AP-Transactions by Account (07/05/2024 - 4:52 PM)Page 5
Account Number Vendor AmountDescription PO No Date
001-0605-55700-00 Hastings Air-Energy Control, Inc Plymovent Maint - Brooks 4,312.0907/05/2024
001-0605-55700-00 American Pest Control Inc 06/24 - Pest Service 55.0007/05/2024
001-0605-55700-00 American Pest Control Inc 06/24 - Pest Service 55.0007/05/2024
001-0605-62500-00 Alexis Fire Equipment Co., Inc.Pac Handlelok, Black Cushion Tile 401.6207/05/2024
001-0605-65000-00 Office Specialists, Inc.Paper Towels 123.8907/05/2024
001-0605-65000-00 Office Specialists, Inc.Trash Bags 36.6207/05/2024
001-0605-65500-00 Municipal Emergency Services, Inc SCBA Flow Tests, Regulator Repair, Cover Assy 3,182.8107/05/2024
001-0605-66500-00 Municipal Emergency Services, Inc Nozzles, Spanners, Adapters 1,006.7707/05/2024
001-0605-66500-00 Municipal Emergency Services, Inc Helmets, Slings, Rope, Bags, Lanyards, Harness 3,338.1107/05/2024
001-0605-67500-00 Midwest Uniform Supply, Inc Shirts, Hats - BJohnson 173.2007/05/2024
001-0605-67500-00 Municipal Emergency Services, Inc Gloves, Boots 2,246.1207/05/2024
001-0605-67500-00 Midwest Uniform Supply, Inc Rip Stop EMS - BJohnson 59.9907/05/2024
34,919.52Subtotal for Divison: 0605
Subtotal for Fund 001 127,128.71
011-0000-66000-00 Roanoke Concrete Products Co 2024 Supply of Concrete 623.25 000009261607/05/2024
011-0000-66000-00 Roanoke Concrete Products Co 2024 Supply of Concrete 554.00 000009261607/05/2024
011-0000-66000-00 Roanoke Concrete Products Co 2024 Supply of Concrete 415.50 000009261607/05/2024
011-0000-66000-00 Roanoke Concrete Products Co 2024 Supply of Flowable Mix 2 246.75 000009261207/05/2024
011-0000-66000-00 Roanoke Concrete Products Co 2024 Supply of Flowable Mix 2 575.75 000009261207/05/2024
011-0000-66000-00 Roanoke Concrete Products Co 2024 Supply of Concrete 415.50 000009261607/05/2024
011-0000-66000-00 Roanoke Concrete Products Co 2024 Supply of Concrete 277.00 000009261607/05/2024
011-0000-66000-00 Roanoke Concrete Products Co 2024 Supply of Flowable Mix 2 822.50 000009261207/05/2024
011-0000-66000-00 Roanoke Concrete Products Co 2024 Supply of Flowable Mix 2 164.50 000009261207/05/2024
011-0000-66000-00 Roanoke Concrete Products Co 2024 Supply of Flowable Mix 2 493.50 000009261207/05/2024
4,588.25Subtotal for Divison: 0000
Subtotal for Fund 011 4,588.25
012-0000-66000-00 Galesburg Builders Supply, Inc CA-6 Stone 270.0607/05/2024
012-0000-66000-00 Galesburg Builders Supply, Inc CA-6 Stone 152.6107/05/2024
012-0000-66000-00 Roanoke Concrete Products Co SI/PV WRType2 84-Pcc R301 692.5007/05/2024
012-0000-66000-00 Roanoke Concrete Products Co SI/PV WRType2 84-Pcc R301 761.7507/05/2024
1,876.92Subtotal for Divison: 0000
AP-Transactions by Account (07/05/2024 - 4:52 PM)Page 6
Account Number Vendor AmountDescription PO No Date
Subtotal for Fund 012 1,876.92
014-0000-51000-00 Geotechnics Material testing for the 2024 Construction Season 2,436.50 000009267507/05/2024
014-0000-56000-00 Sherwin Industries, Inc Super Shot 125DC Rental 2,660.0007/05/2024
014-0000-64500-00 Galesburg Electric, Inc.Oil Tight Seals 43.2607/05/2024
014-0000-64500-00 Galesburg Electric, Inc.Return of Misc Bulbs & Electric Supplies -223.6607/05/2024
014-0000-66000-00 Galesburg Electric, Inc.Bulbs 211.0507/05/2024
014-0000-66000-00 Tickle Asphalt Co., Ltd.2024 Supply of High Performance Patch Mix 1,292.50 000009262207/05/2024
014-0000-66500-00 Galesburg Electric, Inc.Tape, Tape Measure 36.8707/05/2024
6,456.52Subtotal for Divison: 0000
Subtotal for Fund 014 6,456.52
016-0000-54000-00 Timothy Spitzer Cell Phone Allowance 30.0006/30/2024
016-0000-54000-00 Paul Vannaken Cell Phone Allowance 30.0006/30/2024
016-0000-54000-00 Allison Buccalo Cell Phone Allowance 30.0006/30/2024
016-0000-54000-00 Michael Ingles Cell Phone Allowance 30.0006/30/2024
016-0000-54000-00 Travis Smith Cell Phone Allowance 30.0006/30/2024
016-0000-54000-00 Andrew Swanson Cell Phone Allowance 30.0006/30/2024
180.00Subtotal for Divison: 0000
Subtotal for Fund 016 180.00
018-0000-55500-00 Thompson Truck & Trailer, Inc Clean/Bake Tractor - Diassemble After Treatment #128 325.0007/05/2024
018-0000-62500-00 Martin, Inc Air Tubes #128 150.3807/05/2024
018-0000-62500-00 Martin, Inc Gaskets #128 161.4607/05/2024
636.84Subtotal for Divison: 0000
Subtotal for Fund 018 636.84
019-0000-10701-00 Johnson Controls Security Solutions 01/25 - 06/25 - Service Cust # 01300 115403978 554.3007/05/2024
019-0000-20102-00 Brightspeed 06/24 Service Acct# 304035525 529.1507/05/2024
019-0000-20102-00 Stratus Networks, Inc 07/24 Service Acct# 7382 289.2307/05/2024
019-0000-33385-00 Kimberly Hennenfent Full Refund Alcohol Security Deposit - David & Katie Hennenfent 300.0007/05/2024
019-0000-33385-00 Kimberly Hennenfent Refund of Adjusted Rental Hours- David & Katie Hennenfent 225.0007/05/2024
1,897.68Subtotal for Divison: 0000
019-1905-51500-00 Gatehouse Media Notice to Bidders - Acct#857927 153.0907/05/2024
AP-Transactions by Account (07/05/2024 - 4:52 PM)Page 7
Account Number Vendor AmountDescription PO No Date
019-1905-54000-00 Hannah Johnson Cell Phone Allowance 30.0006/30/2024
019-1905-54000-00 Don Miles Cell Phone Allowance 30.0006/30/2024
019-1905-54000-00 Angela Buchen Cell Phone Allowance 30.0006/30/2024
019-1905-54500-00 Don Miles Reimbursement - Chamber Event Registration 230.0007/05/2024
019-1905-59511-00 Galesburg Tourism Fund 06/24 Tourism Agreement 15,833.3307/05/2024
019-1905-59511-00 Galesburg Tourism Fund 08/24 Marketing Payment 2,500.0007/05/2024
019-1905-59528-00 Galesburg Community Foundation 05/24 - 3.8% Hotel/Motel Taxes 28,346.6707/05/2024
019-1905-59537-00 Knox Civic Center Authority 2024 - 3rd Qtr Tourism Agreement 25,000.0007/05/2024
019-1905-61000-00 Office Specialists, Inc.Copy Paper, Note Pads 57.2807/05/2024
019-1905-61000-00 Office Specialists, Inc.Envelopes 15.5607/05/2024
72,225.93Subtotal for Divison: 1905
019-1910-55700-00 American Pest Control Inc 06/24 - Pest Service 50.0007/05/2024
019-1910-65000-00 Office Specialists, Inc.Toilet Paper 61.4707/05/2024
019-1910-65000-00 Office Specialists, Inc.Cups 25.7307/05/2024
019-1910-65000-00 Office Specialists, Inc.Nitrile Gloves 8.3907/05/2024
019-1910-65000-00 Office Specialists, Inc.Paper Towel 97.3407/05/2024
019-1910-65000-00 Office Specialists, Inc.Towels 71.4907/05/2024
019-1910-66000-00 Galesburg Builders Supply, Inc CA-14 Black Rock 727.9007/05/2024
1,042.32Subtotal for Divison: 1910
019-1911-55700-00 American Pest Control Inc 06/24 - Pest Service 65.0007/05/2024
019-1911-57500-00 Vestis 06/24 Service 26.7007/05/2024
019-1911-57500-00 Vestis 06/24 Service 26.7007/05/2024
019-1911-65000-00 Office Specialists, Inc.Urinal Mat, Hand Soap, Paper Towel 162.1507/05/2024
019-1911-65000-00 Office Specialists, Inc.Trash Bags 23.2507/05/2024
303.80Subtotal for Divison: 1911
019-1915-54000-00 Jason Asbury Cell Phone Allowance 30.0006/30/2024
019-1915-54000-00 Michael Markley Cell Phone Allowance 30.0006/30/2024
019-1915-54000-00 Aaron Young Cell Phone Allowance 30.0006/30/2024
019-1915-55700-00 American Pest Control Inc 06/24 - Pest Service 40.0007/05/2024
019-1915-55700-00 American Pest Control Inc 06/24 - Pest Service 70.0007/05/2024
019-1915-55700-00 Lambasio, Inc.Pumped Restroom Holding Tanks 305.5007/05/2024
019-1915-56000-00 Terry Allen, Inc Bersie Williams Area - Toilet Rental - 1 Regular Unit. One Day 65.00 000009263607/05/2024
019-1915-57500-00 Vestis 06/24 Service 74.8607/05/2024
019-1915-57500-00 Vestis 07/24 Service 74.8607/05/2024
019-1915-62500-00 Advance Auto Parts Radiator Hose #572 15.4707/05/2024
AP-Transactions by Account (07/05/2024 - 4:52 PM)Page 8
Account Number Vendor AmountDescription PO No Date
019-1915-62500-00 Advance Auto Parts Oil Filter #530 3.0707/05/2024
019-1915-62500-00 Bedwell Farm Equipment Driveshaft #523 326.2007/05/2024
019-1915-62500-00 Martin, Inc Control Valve #515 178.2507/05/2024
019-1915-62500-00 Martin, Inc Cables #539 55.4207/05/2024
019-1915-62500-00 Martin, Inc O-Ring Kit #522 98.2007/05/2024
019-1915-62500-00 Martin, Inc Cable #541 86.7207/05/2024
019-1915-62500-00 Martin, Inc Solenoid #541 808.9407/05/2024
019-1915-62500-00 Ford of Galesburg Power Steering Pump #572 202.6407/05/2024
019-1915-62500-00 Midstate Manufacturing, Inc.Hose #522 75.2307/05/2024
019-1915-62500-00 Ford of Galesburg Cap #572 8.4207/05/2024
019-1915-62500-00 Martin, Inc Shoe Kit #523 106.2907/05/2024
019-1915-62500-00 Martin, Inc Seal #522 14.9407/05/2024
019-1915-62500-00 Pomp's Tire - Galesburg Tire #574 152.5607/05/2024
019-1915-65000-00 Office Specialists, Inc.Rubberbands 155.2007/05/2024
019-1915-65000-00 Office Specialists, Inc.Rubberbands 38.8007/05/2024
019-1915-65000-00 Office Specialists, Inc.Toilet Paper, Trash Bags, Rubberbands 422.1507/05/2024
019-1915-65500-00 Martin, Inc Bolts, Nuts 21.4807/05/2024
019-1915-65500-00 Martin, Inc Pin Fasten, Pin 80.5607/05/2024
019-1915-65500-00 Tri-State Water Weir, ORing, Sq Cover 106.3907/05/2024
019-1915-66000-00 Galesburg Electric, Inc.GFCI Outlets, Breakers, Insulators 175.2707/05/2024
019-1915-66000-00 Galesburg Electric, Inc.Drop Lens 341.7407/05/2024
019-1915-66000-00 Tri-State Water Filter Sand 18.6407/05/2024
019-1915-66000-00 Sign Depot Express, Inc Digital Prints - Youth Bike Training 67.5007/05/2024
019-1915-68500-00 Hawkins, Inc Misc Chemicals 1,128.4407/05/2024
5,408.74Subtotal for Divison: 1915
019-1920-54000-00 Bryan Luedtke Cell Phone Allowance 30.0006/30/2024
019-1920-55700-00 American Pest Control Inc 06/24 - Pest Service 55.0007/05/2024
019-1920-57500-00 Vestis 06/24 Service 58.2307/05/2024
019-1920-57500-00 Vestis 07/24 Service 58.2307/05/2024
019-1920-61000-00 Office Specialists, Inc.Mouse Pad 10.6507/05/2024
019-1920-61000-00 Office Specialists, Inc.Copy Paper 46.9907/05/2024
019-1920-64125-00 SCNS SPORTS FOODS Misc Concessions 137.6007/05/2024
019-1920-64125-00 Smithfield Direct, LLC Misc Concessions 85.8007/05/2024
019-1920-64125-00 Office Specialists, Inc.Coffee Filter 12.1807/05/2024
019-1920-64125-00 Smithfield Direct, LLC Misc Concessions 72.8007/05/2024
019-1920-64125-00 Atlantic Coca-Cola Misc Concessions 1,038.9407/05/2024
AP-Transactions by Account (07/05/2024 - 4:52 PM)Page 9
Account Number Vendor AmountDescription PO No Date
019-1920-64125-00 Atlantic Coca-Cola Misc Concessions 569.2607/05/2024
019-1920-65000-00 Office Specialists, Inc.Toilet Paper 78.9407/05/2024
019-1920-88300-00 M&M Golf Cars, LLC 4 Golf Cars - Short Term Lease 533.3407/05/2024
2,787.96Subtotal for Divison: 1920
019-1925-61000-00 Office Specialists, Inc.Toner 265.8607/05/2024
265.86Subtotal for Divison: 1925
019-1930-65000-00 Office Specialists, Inc.Soap Dispenser 216.1207/05/2024
019-1930-65000-00 Office Specialists, Inc.Trash Bags 47.8807/05/2024
264.00Subtotal for Divison: 1930
019-1935-55700-00 Johnson Controls Security Solutions 07/24 - 12/24 - Service Cust # 01300 115403978 554.3007/05/2024
019-1935-55700-00 American Pest Control Inc 06/24 - Pest Service 80.0007/05/2024
019-1935-57500-00 Vestis 06/24 Service 454.4807/05/2024
019-1935-57500-00 Vestis 07/24 Service 454.4807/05/2024
019-1935-65000-00 Office Specialists, Inc.Paper Towels 71.4907/05/2024
019-1935-65000-00 Office Specialists, Inc.Hand Soap, Trash Bags, Toilet Paper, Bleach, Paper Towels 291.7007/05/2024
1,906.45Subtotal for Divison: 1935
019-1940-51400-00 Melissa Pettit 2024 - Summer - Swim Team - Head Coach- 2nd Payment 750.0007/05/2024
019-1940-64125-00 Atlantic Coca-Cola Misc Concessions 85.4607/05/2024
835.46Subtotal for Divison: 1940
019-1945-55700-00 American Pest Control Inc 06/24 - Pest Service 95.0007/05/2024
019-1945-66000-00 Galesburg Electric, Inc.Recycle Batteries 10.5007/05/2024
105.50Subtotal for Divison: 1945
019-1950-55700-00 American Pest Control Inc 06/24 - Pest Service 55.0007/05/2024
019-1950-55700-00 Getz Fire Equipment Co., Inc.Annual Service Portable Fire Ext, On Site Service 72.0007/05/2024
019-1950-55700-00 J.P. Benbow, Inc.Flange, Elbow, Labor- Lakeside 425.4607/05/2024
019-1950-64125-00 Gold Medal - Central Illinois, LLC Misc Concessions 2,424.0507/05/2024
019-1950-64125-00 Atlantic Coca-Cola Misc Concessions 356.1107/05/2024
019-1950-64125-00 Atlantic Coca-Cola Misc Concessions 1,255.3907/05/2024
019-1950-64125-00 Gold Medal - Central Illinois, LLC Misc Concessions 551.2507/05/2024
019-1950-64125-00 Gold Medal - Central Illinois, LLC Misc Concessions 140.7507/05/2024
019-1950-64125-00 Gold Medal - Central Illinois, LLC Misc Concessions 133.5007/05/2024
019-1950-68500-00 Hawkins, Inc Misc Chemicals 948.4907/05/2024
AP-Transactions by Account (07/05/2024 - 4:52 PM)Page 10
Account Number Vendor AmountDescription PO No Date
019-1950-68500-00 Hawkins, Inc Misc Chemicals 824.7507/05/2024
7,186.75Subtotal for Divison: 1950
019-1965-54000-00 Roger Darst Cell Phone Allowance 30.0006/30/2024
019-1965-57500-00 Vestis 07/24 Service 39.4407/05/2024
019-1965-57500-00 Vestis 06/24 Service 39.4407/05/2024
019-1965-62500-00 Pomp's Tire - Galesburg Tires #588 121.0007/05/2024
019-1965-62500-00 Scott Equipment, LLC Belt #589 161.9607/05/2024
019-1965-65000-00 Office Specialists, Inc.Hand Cleaner 75.7007/05/2024
467.54Subtotal for Divison: 1965
019-1975-54000-00 Cris Fones Cell Phone Allowance 30.0006/30/2024
019-1975-62500-00 Advance Auto Parts Battery #143 137.2307/05/2024
019-1975-62500-00 Truck Centers, Inc Belt Tensioner #103 178.3007/05/2024
345.53Subtotal for Divison: 1975
Subtotal for Fund 019 95,043.52
020-0000-20102-00 Brightspeed 06/24 Service Acct# 304035525 65.7407/05/2024
020-0000-55700-00 J.P. Benbow, Inc.Motor, Fan Blade, Labor 659.4507/05/2024
725.19Subtotal for Divison: 0000
Subtotal for Fund 020 725.19
021-0000-54500-00 Joseph Brignall Fire Inspector I Blended Class - McHenry Il - JBrignall 24-16 500.0007/05/2024
500.00Subtotal for Divison: 0000
Subtotal for Fund 021 500.00
023-0000-55420-00 Lockwood Excavating & Construction, Inc.Demolition of 782 E Berrien St 8,000.00 000009269307/05/2024
023-0000-55420-00 Lockwood Excavating & Construction, Inc.Demolition of 770 E Berrien St 9,400.00 000009269307/05/2024
023-0000-83100-00 Basio Plumbing Heating & Cooling Sewer Repair - 973 S Kellogg 4,500.0007/05/2024
023-0000-83100-00 M.K. Groom Construction, Inc.ReBuilt Front & Back Decks - 551 Scotch Elm 4,161.0007/05/2024
26,061.00Subtotal for Divison: 0000
Subtotal for Fund 023 26,061.00
024-0000-51000-00 US Sterling Capital Corp., Inc.The National Bank of Malvern 199.8907/05/2024
AP-Transactions by Account (07/05/2024 - 4:52 PM)Page 11
Account Number Vendor AmountDescription PO No Date
199.89Subtotal for Divison: 0000
Subtotal for Fund 024 199.89
030-0000-20102-00 Brightspeed 06/24 Service Acct# 304035525 191.7107/05/2024
030-0000-20102-00 Stratus Networks, Inc 07/24 Service Acct# 7382 123.1507/05/2024
314.86Subtotal for Divison: 0000
030-0320-62500-00 Advance Auto Parts Terminals 33.5806/30/2024
33.58Subtotal for Divison: 0320
030-0370-54000-00 Kraig Boynton Cell Phone Allowance 30.0006/30/2024
30.00Subtotal for Divison: 0370
Subtotal for Fund 030 378.44
043-0000-51000-00 Speer Financial, Inc Go Bond 2016 200.0007/05/2024
200.00Subtotal for Divison: 0000
Subtotal for Fund 043 200.00
044-0000-51000-00 Speer Financial, Inc Go Bond 2023 200.0007/05/2024
200.00Subtotal for Divison: 0000
Subtotal for Fund 044 200.00
047-0000-51000-00 Speer Financial, Inc Go Bond 2013A 200.0007/05/2024
200.00Subtotal for Divison: 0000
Subtotal for Fund 047 200.00
049-0000-51000-00 Klingner & Associates, P.C. - Architectural Group140-144 E Main St: Demolition, Survey, Architectural, Bidding, & 528.00 000009219507/05/2024
528.00Subtotal for Divison: 0000
Subtotal for Fund 049 528.00
053-0000-75000-00 Galesburg Electric, Inc.Misc Supplies for Garage Door 632.1107/05/2024
632.11Subtotal for Divison: 0000
AP-Transactions by Account (07/05/2024 - 4:52 PM)Page 12
Account Number Vendor AmountDescription PO No Date
Subtotal for Fund 053 632.11
054-0000-51000-00 Klingner & Associates, P.C. - Architectural GroupConstruction Admin Hawthorne Pool Renovation, Phase 2 3,879.00 000009254907/05/2024
054-0000-51000-00 US Sterling Capital Corp., Inc.Henderson State Bank 240.0007/05/2024
054-0000-76000-00 Klingner & Associates, P.C. - Architectural GroupProfessional services for HVAC replacement in PSB, 150 S Broad S 392.00 000009220607/05/2024
4,511.00Subtotal for Divison: 0000
Subtotal for Fund 054 4,511.00
058-0000-71000-00 MTI Distributing, Inc Less Trade of 2018 JD 1600 Wide Area Mower #525 -7,000.00 000009260207/05/2024
058-0000-71000-00 MTI Distributing, Inc Toro Groundsmaster 4000-D Model #30609 Unit #525 88,772.00 000009260207/05/2024
81,772.00Subtotal for Divison: 0000
Subtotal for Fund 058 81,772.00
061-0000-10704-00 Sebis Postage 07/24 - Postage for UB Bills 7,500.0007/05/2024
061-0000-15401-00 Klingner & Associates P.C.Design costs for new 5 million gallon water storage tank 5,267.84 000009276407/05/2024
061-0000-20101-00 PATRICK MOORE Refund Check 044270-000, 1134 N HENDERSON ST SUITE F 78.0006/26/2024
061-0000-20101-00 ERIC SHANE ESTATE Refund Check 059537-000, 740 E SECOND ST 9.9006/26/2024
061-0000-20101-00 GREGG WITHERELL Refund Check 016062-001, 1075 WOODBINE CR WEST 76.0706/26/2024
061-0000-20101-00 CARLA SULLIVAN Refund Check 017267-002, 1000 LANCASTER ST 24.1706/26/2024
061-0000-20101-00 PAUL SANDBORG Refund Check 047052-000, 1744 N ACADEMY ST 32.4006/26/2024
061-0000-20101-00 TIMOTHY WALLS Refund Check 068040-000, 1586 E NORTH ST 108.1006/26/2024
061-0000-20101-00 JULIE WEIR Refund Check 068078-000, 19 COUNTRY ELMS EST 120.9406/26/2024
061-0000-20101-00 FIRST IMPRESSIONS Refund Check 013691-000, 1134 N HENDERSON ST 42.9406/26/2024
061-0000-20101-00 EMILY MANGIERI Refund Check 064185-000, 1468 CLARK ST 25.2406/26/2024
061-0000-20101-00 ERIKA HARDEN Refund Check 066248-000, 292 INDIANA AVE 4.6506/26/2024
061-0000-20101-00 ALEXX HAYES Refund Check 067012-000, 1093 GARDEN LN 90.2506/26/2024
061-0000-20101-00 AMBER KURDI Refund Check 065163-000, 453 E DAVIS ST 97.9306/26/2024
061-0000-20101-00 FO RENTALS LLC Refund Check 066689-000, 554 IRWIN ST 91.8806/25/2024
061-0000-20102-00 Stratus Networks, Inc 07/24 Service Acct# 7382 119.0107/05/2024
061-0000-20102-00 Brightspeed 06/24 Service Acct# 304035525 261.8307/05/2024
061-0000-51000-00 Pace Analytical Services LLC Water Testing 14.5007/05/2024
061-0000-51000-00 Speer Financial, Inc Go Bond 2017 200.0007/05/2024
061-0000-51000-00 Speer Financial, Inc Go Bond 2015 200.0007/05/2024
061-0000-51000-00 US Sterling Capital Corp., Inc.First State Bank of DeQueen 240.6607/05/2024
061-0000-51010-00 James M Kelly, Attorney 04/24 - Legal Services 462.0007/05/2024
AP-Transactions by Account (07/05/2024 - 4:52 PM)Page 13
Account Number Vendor AmountDescription PO No Date
061-0000-51500-00 Gatehouse Media Notice to Bidders - Acct#857927 159.9007/05/2024
061-0000-51500-00 Sebis Direct Inc 05/24 UB Printing Costs 978.1307/05/2024
061-0000-51500-00 Sebis Direct Inc 05/24 UB Printing Costs - Water Quality Report 225.0007/05/2024
061-0000-54000-00 Mark Schwieter Cell Phone Allowance 27.0006/30/2024
061-0000-54000-00 Roger Mettler Cell Phone Allowance 30.0006/30/2024
061-0000-54000-00 Michael Mackey Cell Phone Allowance 30.0006/30/2024
061-0000-54000-00 Scott Seiberlich Cell Phone Allowance 30.0006/30/2024
061-0000-54000-00 Jerami Brown Cell Phone Allowance 30.0006/30/2024
061-0000-55700-00 Gunther Construction Co., a div. of UCM, IncW Main St Water Plant Parking Lot Resurfacing 140,076.11 000009275107/05/2024
061-0000-55700-00 Dowers Roofing, Inc.Repair and Re-Install - of Metal Flange & Skylight Cap 346.0007/05/2024
061-0000-55700-00 American Pest Control Inc 06/24 - Pest Service 55.0007/05/2024
061-0000-59300-00 UniFirst First Aid Corp Refill of First Aid Supplies 133.6107/05/2024
061-0000-59300-00 UniFirst First Aid Corp Refill of First Aid Supplies 877.9307/05/2024
061-0000-65000-00 Office Specialists, Inc.Toilet Paper 30.7407/05/2024
061-0000-66000-00 Roanoke Concrete Products Co PORTLAND CEMENT CONCRETE, CL PP2 - DELIVERED 294.69 000009260707/05/2024
061-0000-66000-00 Roanoke Concrete Products Co CONTROLLED LOW STRENGTH MATERIAL (CLSM) - DELIVERED 315.88 000009260707/05/2024
061-0000-66000-00 Galesburg Builders Supply, Inc Premier Cold Mix 1,217.6007/05/2024
061-0000-66000-00 Core & Main Rep Bands 518.0007/05/2024
061-0000-66000-00 Core & Main Gaskets, Bolt&Nut Kits, Tube, Mechanical Joints 1,454.2707/05/2024
061-0000-66000-00 AMP Companies Inc Hooked up Water Service - 52 Silver St 212.0007/05/2024
061-0000-68500-00 Hawkins, Inc 2024 Phosphate Inhibitor as per bid. Will order as needed 33,984.00 000009267907/05/2024
061-0000-68500-00 Hawkins, Inc 2024 Phosphate Inhibitor as per bid. Will order as needed 1,880.40 000009267907/05/2024
197,974.57Subtotal for Divison: 0000
Subtotal for Fund 061 197,974.57
067-0000-51500-00 Sebis Direct Inc 05/24 UB Printing Costs 488.9907/05/2024
067-0000-59502-00 Knox County Landfill 05/24 Service Acct# 264 231.0007/05/2024
719.99Subtotal for Divison: 0000
Subtotal for Fund 067 719.99
078-0000-56535-00 Midwest Orthopaedic Center Workers Comp - DOS 06/13/24 - ID#WC2024009 155.6607/05/2024
078-0000-56535-00 Ora Orthopedics PC Workers Comp - DOS 05/23/24 - ID# WC2023-020 366.2807/05/2024
078-0000-56535-00 OSF St Mary Medical Center Workers Comp - DOS 03/29/24 - Acct# P569481360 121.3007/05/2024
078-0000-56535-00 OSF St Mary Medical Center Workers Comp - DOS 06/07/24 - Pat CNTL# 12271533300 317.7507/05/2024
078-0000-56535-00 Crow Valley Surgery Center Workers Comp - DOS 06/18/24 - Pat Cent#A50024V1P388 8,891.1407/05/2024
AP-Transactions by Account (07/05/2024 - 4:52 PM)Page 14
Account Number Vendor AmountDescription PO No Date
078-0000-56597-00 Municipal Emergency Services, Inc Credit Inv#1879391 -937.0007/05/2024
078-0000-56597-00 Dave Dunn's Auto Body, Inc.Repair of Vehicle 1,888.2207/05/2024
078-0000-56597-00 Tri-City Electric Company of Iowa flow meter head Oquawka lightning strike 5,486.83 000009276207/05/2024
16,290.18Subtotal for Divison: 0000
Subtotal for Fund 078 16,290.18
091-0000-20101-00 FIRST IMPRESSIONS Refund Check 013691-000, 1134 N HENDERSON ST 2.0806/26/2024
091-0000-20102-00 Galesburg Sanitary Dist.06/24 CC Processing Fees -2,462.7707/05/2024
091-0000-20102-00 Galesburg Sanitary Dist.05/24 Lien & Collection Fees -66.8307/05/2024
091-0000-20102-00 Galesburg Sanitary Dist.05/24 Postage for Liens -21.1207/05/2024
091-0000-20102-00 Galesburg Sanitary Dist.07/24 Sanitary District Fees - Less 3% Collection Fee -17,132.6607/05/2024
091-0000-22003-00 Galesburg Sanitary Dist.07/24 Sanitary District Fees 571,088.6707/05/2024
551,407.37Subtotal for Divison: 0000
Subtotal for Fund 091 551,407.37
Report Total: 1,118,210.50
AP-Transactions by Account (07/05/2024 - 4:52 PM)Page 15
Check Date Check #Vendor Name Description Account #Amount
6/27/2024 0 Amanda Larson Minority/Woman owned Business Startup incentive.054-0000-83100 200.00
6/27/2024 0 Chuck Humes 06/25 - Umped Softball - 3 Games 019-1940-51400 120.00
6/27/2024 0 Dan Burgland 06/25 - Umped Softball - 3 Games 019-1940-51400 120.00
6/27/2024 0 Johnson Brother's Plumbing Water Heater Installation 023-0000-83100 1,203.00
6/27/2024 99719 Knox County Collector Property Tax - Leasehold Valuation of Exempt Land- 99-16-101-004 020-0000-84500 565.42
6/27/2024 0 Knox County Landfill 05/24 Service - Acct #121 067-0000-59501 32,603.76
6/27/2024 99720 Knox County Recorders Office File 18 Weed/Trash/Demo Liens 001-0160-51300 150.00
6/27/2024 99720 Knox County Recorders Office 2 Water/Sewer/Refuse Lien 061-0000-51000 63.00
6/27/2024 99721 Ridge & Downes Workers Comp Settlement 078-0000-56535 40,000.00
6/27/2024 0 Waste Management, Inc.06/24 Service - Cust Id#64537-23004 061-0000-55700 21.54
6/27/2024 0 Waste Management, Inc.05/24 Service - Cust Id# 63842-03000 019-1915-55700 1,192.12
6/27/2024 0 Waste Management, Inc.05/24 Service - Cust Id# 5-33430-33004 067-0000-59502 205,501.48
6/27/2024 0 Waste Management, Inc.06/24 Service - Cust Id# 9-06892-63006 061-0000-55700 120.51
6/28/2024 0 Dearborn National Life Insurance Co.07/24 Life Insurance Premiums 001-0207-47500 61.20
6/28/2024 0 Dearborn National Life Insurance Co.07/24 Life Insurance Premiums 023-0000-47500 5.40
6/28/2024 0 Dearborn National Life Insurance Co.07/24 Life Insurance Premiums 001-0305-47500 21.18
6/28/2024 0 Dearborn National Life Insurance Co.07/24 Life Insurance Premiums 020-0000-47500 5.40
6/28/2024 0 Dearborn National Life Insurance Co.07/24 Life Insurance Premiums 001-0605-47500 216.00
6/28/2024 0 Dearborn National Life Insurance Co.07/24 Life Insurance Premiums 001-0306-47500 166.98
6/28/2024 0 Dearborn National Life Insurance Co.07/24 Life Insurance Premiums 030-0370-47500 54.00
6/28/2024 0 Dearborn National Life Insurance Co.07/24 Life Insurance Premiums 001-0510-47500 453.60
6/28/2024 0 Dearborn National Life Insurance Co.07/24 Life Insurance Premiums 001-0410-47500 129.60
6/28/2024 0 Dearborn National Life Insurance Co.07/24 Life Insurance Premiums 026-0000-47500 36.00
6/28/2024 0 Dearborn National Life Insurance Co.07/24 Life Insurance Premiums 061-0000-47500 207.45
6/28/2024 0 Dearborn National Life Insurance Co.07/24 Life Insurance Premiums 018-0000-47500 46.80
6/28/2024 0 Dearborn National Life Insurance Co.07/24 Life Insurance Premiums 001-0450-47500 63.00
6/28/2024 0 Dearborn National Life Insurance Co.07/24 Life Insurance Premiums 014-0000-47500 72.00
6/28/2024 0 Dearborn National Life Insurance Co.07/24 Life Insurance Premiums 024-0000-47500 60.09
6/28/2024 0 Dearborn National Life Insurance Co.07/24 Life Insurance Premiums 030-0320-47500 54.00
6/28/2024 0 Dearborn National Life Insurance Co.07/24 Life Insurance Premiums 001-0445-47500 36.00
6/28/2024 0 Dearborn National Life Insurance Co.07/24 Life Insurance Premiums 019-1905-47500 138.30
6/28/2024 0 Dearborn National Life Insurance Co.07/24 Vision Insurance Premiums 078-0000-20315 3,367.83
6/28/2024 0 Dearborn National Life Insurance Co.07/24 Life Insurance Premiums 067-0000-47500 1.80
6/28/2024 0 Dearborn National Life Insurance Co.07/24 Life Insurance Premiums 001-0550-47500 108.00
6/28/2024 0 Dearborn National Life Insurance Co.07/24 Life Insurance Premiums 001-0205-47500 208.80
6/28/2024 0 Dearborn National Life Insurance Co.07/24 Life Insurance Premiums 001-0120-47500 48.78
6/28/2024 0 Dearborn National Life Insurance Co.07/24 Life Insurance Premiums 078-0000-47500 10.62
6/28/2024 0 Dearborn National Life Insurance Co.07/24 Life Insurance Premiums 019-1920-47500 72.00
6/28/2024 0 Dearborn National Life Insurance Co.07/24 Life Insurance Premiums 017-0000-47500 14.40
6/28/2024 0 Dearborn National Life Insurance Co.07/24 Life Insurance Premiums 001-0115-47500 72.00
6/28/2024 0 Dearborn National Life Insurance Co.07/24 Life Insurance Premiums 001-0110-47500 100.80
6/28/2024 0 Euclid Beverage Liquor - Golf Concessions 019-1920-64125 355.80
6/28/2024 0 G & M Distributors Liquor - Golf Concessions 019-1920-64125 96.50
6/28/2024 0 G & M Distributors Liquor - Golf Concessions 019-1920-64125 928.40
6/28/2024 0 G & M Distributors Bloody Mary Mix - Golf Concessions 019-1920-64125 48.00
6/28/2024 0 Quadient Leasing USA, Inc Postage for Machine 061-0000-10702 500.00
6/28/2024 0 Quadient Leasing USA, Inc Postage for Machine 061-0000-10702 500.00
6/28/2024 0 Kyle Sampier non safety toe boots & laces 001-0605-67500 134.94
Grand Total 290,256.50$
Advance Checks and ACH Payments as of 7/5/2024
User:
Printed:06/24/2024 - 3:49PM
shelms
Transactions by Account
Batch:00001.06.2024
Accounts Payable
Account Number Vendor AmountDescription PO No Date
001-0000-10407-00 Aaron & Tanya Skinner Refund Overpayment for TON/TOF for Inspection - 1237 Arcadia Dr 30.0006/24/2024
001-0000-10701-00 66Degrees, LLC 01/25 - 02/25 - Google Workspace Licenses 411.7406/24/2024
001-0000-10801-00 Advance Auto Parts Oil Filter 66.1606/24/2024
001-0000-10801-00 Mutual Wheel Co., Inc.Strobe Lights 218.4006/24/2024
001-0000-10801-00 Valley Distribution Corp.Engine Oil 895.9506/24/2024
001-0000-10801-00 Rydin Sign & Decal Decals 777.8606/24/2024
001-0000-10801-00 Valley Distribution Corp.Antifreeze 443.3806/24/2024
001-0000-10801-00 Valley Distribution Corp.Hyrdaulic oil 873.4006/24/2024
3,716.89Subtotal for Divison: 0000
001-0105-51000-00 Baker Tilly US, LLP FY23 Audit Services 20,000.00 000009272206/24/2024
20,000.00Subtotal for Divison: 0105
001-0110-61000-00 Office Specialists, Inc.Coffee 47.4506/24/2024
001-0110-61000-00 Office Specialists, Inc.Copy Paper 93.9806/24/2024
141.43Subtotal for Divison: 0110
001-0115-51000-00 Knox County Recorders Office 05/24 Laredo Service 20.9006/24/2024
001-0115-61000-00 Discount Printing Envelopes 348.6006/24/2024
369.50Subtotal for Divison: 0115
001-0120-56506-00 Flexible Benefit Service LLC 05/24 - Service 89.2506/24/2024
001-0120-61000-00 Office Specialists, Inc.Binders, Pens, Envelope Glue 36.5006/24/2024
001-0120-61000-00 Office Specialists, Inc.Paper 17.5106/24/2024
001-0120-61000-00 Office Specialists, Inc.Pens 16.9606/24/2024
160.22Subtotal for Divison: 0120
001-0145-51010-00 James M Kelly, Attorney 04/24 Legal Services 1,472.7006/24/2024
001-0145-51010-00 James M Kelly, Attorney 04/24 Legal Services 49.5006/24/2024
001-0145-51010-00 James M Kelly, Attorney 04/24 Legal Services 231.0006/24/2024
AP-Transactions by Account (06/24/2024 - 3:49 PM)Page 1
July 1, 2024 Advanced Checks
Account Number Vendor AmountDescription PO No Date
001-0145-51010-00 James M Kelly, Attorney 05/24 Legal Services 10,195.9906/24/2024
11,949.19Subtotal for Divison: 0145
001-0160-51000-00 Credit Collection Partners 05/24 Service 20.0006/24/2024
001-0160-59516-00 Jeffrey R Cervantez 05/24 AV Services 240.0006/24/2024
001-0160-59516-00 Matthew Reed 05/24 AV Services 36.0006/24/2024
001-0160-59521-00 Knox County Humane Society 07/24 Animal Control Contract as per existing agreement 19,510.00 000009265606/24/2024
19,806.00Subtotal for Divison: 0160
001-0205-51000-00 US Sterling Capital Corp., Inc.Bar Harbor Savings & Loan 240.0006/24/2024
001-0205-61800-00 Office Specialists, Inc.Task Chair for Finance 406.35 000009272306/24/2024
646.35Subtotal for Divison: 0205
001-0207-55800-00 66Degrees, LLC 06/24 - 12/24 - Google Workspace Licenses 1,235.2206/24/2024
001-0207-61700-00 Galesburg Electric, Inc.Bridle Ring 23.8506/24/2024
1,259.07Subtotal for Divison: 0207
001-0306-51000-00 Knox County Recorders Office 05/24 Laredo Service 20.9006/24/2024
001-0306-55400-00 Kendall Zimmerman Mowing - 239 S Cherry 300.0006/24/2024
001-0306-55400-00 Werner Restoraton Services, Inc.Board Up Services - 862 S Seminary St 410.3606/24/2024
001-0306-55400-00 Kendall Zimmerman Mowing - Entrance to Birdland 750.0006/24/2024
001-0306-55400-00 Kendall Zimmerman Removal/Disposal -Debris/Trash - Saluda Rd 225.0006/24/2024
001-0306-55400-00 Werner Restoraton Services, Inc.Board Up Services - 494 Clark 94.6306/24/2024
001-0306-55400-00 Kendall Zimmerman Removal/Disposal -Debris/Trash - 206 Cottage Ave 100.0006/24/2024
001-0306-55400-00 Kendall Zimmerman Call out Fee - 1264 N Kellogg St 50.0006/24/2024
001-0306-55400-00 Kendall Zimmerman Call out Fee - 1392 Monroe 50.0006/24/2024
001-0306-55400-00 Kendall Zimmerman Removal/Disposal Brush/Debris/Trash, Mowing - 246 S Whitesboro 3,475.3906/24/2024
001-0306-55400-00 Kendall Zimmerman Removal/Disposal -Debris/Trash - 1049 - 1055 Grand Ave 150.0006/24/2024
001-0306-55400-00 Kendall Zimmerman Removal/Disposal -Debris/Trash - 1609 Beecher Ave 50.0006/24/2024
001-0306-55400-00 Kendall Zimmerman Removal/Disposal -Debris/Trash - 523 Phillips St 350.0006/24/2024
001-0306-55400-00 Kendall Zimmerman Removal/Disposal Debris/Trash - 1385 Clark 357.1806/24/2024
001-0306-55400-00 Kendall Zimmerman Removal of Weeds/Brush - 325 S Chambers 200.0006/24/2024
001-0306-55400-00 Kendall Zimmerman Mowing - 119 Laurel 100.0006/24/2024
001-0306-55400-00 Kendall Zimmerman Mowing - 1643 W North 600.0006/24/2024
001-0306-55400-00 Kendall Zimmerman Mowing - 211 Illinois 150.0006/24/2024
001-0306-55400-00 Kendall Zimmerman Removal/Disposal Brush/Debris/Trash - 450 Maple 1,158.8706/24/2024
001-0306-55400-00 Kendall Zimmerman Removal/Disposal -Debris/Trash - 530 Phillips St 125.0006/24/2024
001-0306-55400-00 Kendall Zimmerman Mowing - 543 N West 300.0006/24/2024
AP-Transactions by Account (06/24/2024 - 3:49 PM)Page 2
Account Number Vendor AmountDescription PO No Date
001-0306-55400-00 Kendall Zimmerman Removal/Disposal Debris/Trash - 764 N Farnham 428.2106/24/2024
001-0306-55400-00 Kendall Zimmerman Removal/Disposal -Debris/Trash - 933 E Brooks St 100.0006/24/2024
001-0306-55400-00 Kendall Zimmerman Mowing - 367 Lincoln 200.0006/24/2024
001-0306-55400-00 Kendall Zimmerman Mowing - 1337 E North 200.0006/24/2024
001-0306-55400-00 Werner Restoraton Services, Inc.Board Up Services - 647 Maple Ave 730.0606/24/2024
001-0306-55400-00 Kendall Zimmerman Removal/Disposal Debris/Trash - 720 E Grove 1,345.3806/24/2024
001-0306-55400-00 Werner Restoraton Services, Inc.Board Up Services - 1150 W. Carl Sandburg 485.4706/24/2024
001-0306-55400-00 Kendall Zimmerman Removal of Weeds/Brush - 201 Garfield 600.0006/24/2024
001-0306-55400-00 Kendall Zimmerman Removal/Disposal -Debris/Trash - 817 S Chambers / 524 E Second S 1,092.2006/24/2024
001-0306-55400-00 Kendall Zimmerman Mowing - 334 N Chambers 100.0006/24/2024
001-0306-55400-00 Werner Restoraton Services, Inc.Board Up Services - 193 N Cherry St 248.8906/24/2024
001-0306-55400-00 Kendall Zimmerman Removal/Disposal Debris/Trash - 645 Ohio 4,645.8806/24/2024
001-0306-55400-00 Kendall Zimmerman Call out Fee - 597 Olive 50.0006/24/2024
001-0306-55400-00 Werner Restoraton Services, Inc.Board Up Services - 246 S Whitesboro St 94.6306/24/2024
001-0306-55800-00 City Blue Technologies, Llc 05/24 Service Contract 131.2506/24/2024
001-0306-61000-00 City Blue Technologies, Llc Toner 327.6106/24/2024
19,796.91Subtotal for Divison: 0306
001-0410-51000-00 Knox County Recorders Office 05/24 Laredo Service 20.9006/24/2024
001-0410-55800-00 City Blue Technologies, Llc 05/24 Service Contract 131.2506/24/2024
001-0410-61000-00 City Blue Technologies, Llc Toner 327.6206/24/2024
479.77Subtotal for Divison: 0410
001-0445-52500-00 Galesburg Sanitary Dist.05/24 Sewer User Charges 19.3806/24/2024
001-0445-55500-00 Valley Distribution Corp.Core Charge 40.0006/24/2024
001-0445-55500-00 Valley Distribution Corp.Core Return Credit -40.0006/24/2024
001-0445-55500-00 Valley Distribution Corp.Core Return Credit -140.0006/24/2024
001-0445-55500-00 Valley Distribution Corp.Core Charge 20.0006/24/2024
001-0445-55700-00 American Pest Control Inc 06/24 Pest Service 40.0006/24/2024
001-0445-57500-00 Vestis 06/24 Service 85.6806/24/2024
001-0445-57500-00 Vestis 06/24 Service 85.6806/24/2024
001-0445-62500-00 Nichols Diesel Service, Inc Unions #163 31.8006/24/2024
001-0445-62500-00 Ford of Galesburg Filter Kit #150 144.6106/24/2024
001-0445-62500-00 Ford of Galesburg Lamps #150 32.2206/24/2024
001-0445-63000-00 Galesburg Welding, Inc 8 Ft of 1/8 Flat 14.8006/24/2024
001-0445-63000-00 Herr Petroleum Corp 55.0 Gal YSOLVD, 1 Barrel BBL 573.9006/24/2024
001-0445-63000-00 Advance Auto Parts Fuel Hose 32.7506/24/2024
AP-Transactions by Account (06/24/2024 - 3:49 PM)Page 3
Account Number Vendor AmountDescription PO No Date
001-0445-63000-00 Advance Auto Parts Thread Sealant 19.3006/24/2024
001-0445-63000-00 Airgas Mid America Inc Oxygen & Acetylene 285.8106/24/2024
001-0445-63000-00 Pomp's Tire - Galesburg Tire Balancer 42.0006/24/2024
001-0445-66500-00 Airgas Mid America Inc Torch Gauge Set 666.7506/24/2024
1,954.68Subtotal for Divison: 0445
001-0450-52500-00 Galesburg Sanitary Dist.05/24 Sewer User Charges 103.3906/24/2024
001-0450-55500-00 Pomp's Tire - Galesburg Road Service - OTR, MNT on Veh #122 524.7106/24/2024
001-0450-55500-00 Nichols Diesel Service, Inc State & Fed Test #107 57.0005/31/2024
001-0450-55500-00 Nichols Diesel Service, Inc State & Fed Test #110 57.0005/31/2024
001-0450-55500-00 Nichols Diesel Service, Inc State & Fed Test #140 58.5006/24/2024
001-0450-55500-00 Nichols Diesel Service, Inc State & Fed Test #114 57.0005/31/2024
001-0450-55500-00 Nichols Diesel Service, Inc State & Fed Test #301 57.0005/31/2024
001-0450-59300-00 UniFirst First Aid Corp Refill of First Aid Supplies 207.5206/24/2024
001-0450-66500-00 Simmers Crane Design & Services 2 Ton Jib Crane 8,744.10 000009266506/24/2024
9,866.22Subtotal for Divison: 0450
001-0510-51000-00 Bridgeway Training Services 05/24 Secure Document Destruction - 59 LBS 17.7006/24/2024
001-0510-54500-00 Magdalene Semington Meals/Fuel - Supervisor Training - Orland Park IL - MSemington 200.0406/24/2024
001-0510-55500-00 Ford of Galesburg Replaced Window Motor, Inspected Tire Light 129.9506/24/2024
001-0510-57500-00 JSLK Management Iowa LLC 2024 Police Uniform Cleaning as per agreement. -Anderson 10.25 000009263806/24/2024
001-0510-57500-00 JSLK Management Iowa LLC 2024 Police Uniform Cleaning as per agreement. Anderson 10.25 000009263806/24/2024
001-0510-57500-00 JSLK Management Iowa LLC 2024 Police Uniform Cleaning as per agreement. Lewis 6.64 000009263806/24/2024
001-0510-61000-00 Office Specialists, Inc.Toner 458.5206/24/2024
001-0510-61000-00 Gregory R Flores Impoundment Notices, Cite/Release Notice, Missing Persons Doc 803.0006/24/2024
001-0510-61000-00 Office Specialists, Inc.Toner 120.0906/24/2024
001-0510-61700-00 Ray O'Herron Co., Inc.Radar 1,794.0006/24/2024
001-0510-62500-00 Ford of Galesburg Window Motor #23 247.8606/24/2024
001-0510-62500-00 Ford of Galesburg Driveshaft #27 129.8006/24/2024
001-0510-62500-00 Ford of Galesburg Window Switch #23 85.9106/24/2024
001-0510-62500-00 Ford of Galesburg Driveshaft - #404 158.4706/24/2024
001-0510-65500-00 Galesburg Welding, Inc Cut & Drill Plates for Wall Mounts 136.6706/24/2024
001-0510-66500-00 Super Smart Shoppers Photo Scale Markers, Drug Test Packs 66.0006/24/2024
001-0510-67000-00 Blue 360 Media IL Criminal & Traffic Law Manual 2024 Edition 88.9506/24/2024
001-0510-67500-00 Ray O'Herron Co., Inc.Pants, Shirts, Fleece, Belt, Raincoat, Vest -KJackson 1,253.5706/24/2024
001-0510-67500-00 Ray O'Herron Co., Inc.Shirts - SHayes 351.0506/24/2024
001-0510-69000-00 Ray O'Herron Co., Inc.Rail Mount - SHayes 133.9906/24/2024
AP-Transactions by Account (06/24/2024 - 3:49 PM)Page 4
Account Number Vendor AmountDescription PO No Date
6,202.71Subtotal for Divison: 0510
001-0550-55800-00 ProPhoenix Corporation Stop Profile Report/Interface Milestone#1 4,800.0006/24/2024
001-0550-61000-00 Office Specialists, Inc.Markers, Correction Tape, Index Card 88.8306/24/2024
001-0550-61000-00 Office Specialists, Inc.Sheet Protectors 16.8406/24/2024
001-0550-61000-00 Office Specialists, Inc.Toner 459.1806/24/2024
001-0550-61000-00 Office Specialists, Inc.Copy Paper, Envelope, Folder, Paper, Note Cards 403.5206/24/2024
001-0550-67500-00 Midwest Uniform Supply, Inc Shirts - AJennings 86.8006/24/2024
5,855.17Subtotal for Divison: 0550
001-0605-52500-00 Galesburg Sanitary Dist.05/24 Sewer User Charges 142.1506/24/2024
001-0605-54500-00 University of Illinois Fire Apparatus Engineer - NFPA Driver - Moline Il- HStevenson 650.0006/24/2024
001-0605-54500-00 Seminary Manor Senior & Vendor Fair Booth 25.0006/24/2024
001-0605-55500-00 Cummins Sale & Service Repairs to Unit #51 5,974.78 000009275306/24/2024
001-0605-55500-00 Getz Fire Equipment Co., Inc.Fill of Dry Chemical Extinguisher, Chemical ABC 160.9006/24/2024
001-0605-55700-00 Hastings Air-Energy Control, Inc Preventive Maintenance, Battery - Central 378.9006/24/2024
001-0605-55700-00 Hastings Air-Energy Control, Inc Preventive Maintenance, Grabber, Tailpipe Adapter - Fremont 2,001.0006/24/2024
001-0605-62500-00 Alexis Fire Equipment Co., Inc.Alternator #51 1,590.8106/24/2024
001-0605-62500-00 Alexis Fire Equipment Co., Inc.Quartz Bulb 33.3406/24/2024
001-0605-62500-00 Alexis Fire Equipment Co., Inc.Shelves & Wheel Chock Holders 1,563.8606/24/2024
001-0605-62500-00 Hastings Air-Energy Control, Inc Return Tailpipe Adapters -570.0006/24/2024
001-0605-65000-00 Office Specialists, Inc.Paper Towels 123.8906/24/2024
001-0605-65000-00 Office Specialists, Inc.Laundry Detergent 143.5106/24/2024
001-0605-65000-00 Office Specialists, Inc.Dish Soap 61.6606/24/2024
001-0605-65000-00 Office Specialists, Inc.Paper Towels 72.2606/24/2024
001-0605-65000-00 Office Specialists, Inc.Paper Towels, Fabric Softner 127.4006/24/2024
001-0605-65000-00 Office Specialists, Inc.Paper Towels 67.2106/24/2024
001-0605-65500-00 Supreme Radio Communications, Inc.Radio Battery 44.8006/24/2024
001-0605-65500-00 Galesburg Electric, Inc.Battery 475.4206/24/2024
001-0605-66500-00 Municipal Emergency Services, Inc Bag Stuff, Carabiners, Pully, Quick LInk, Rope Cutter, Ring, Anc 2,051.2506/24/2024
001-0605-66500-00 Municipal Emergency Services, Inc Rocker Lug Adapter, Harrington 713.6806/24/2024
001-0605-67500-00 Midwest Uniform Supply, Inc Pants - RHovind 79.9806/24/2024
001-0605-67500-00 Midwest Uniform Supply, Inc Shirt - CHarkey 28.7506/24/2024
001-0605-67500-00 Fire-Dex GW LLC Repair of Gear 245.9306/24/2024
001-0605-67500-00 Ray O'Herron Co., Inc.Class A Coat - KHomberg 309.0406/24/2024
001-0605-67500-00 Midwest Uniform Supply, Inc Shirts - MLewis 56.0006/24/2024
001-0605-68600-00 Office Specialists, Inc.Nitrile Gloves 68.7306/24/2024
AP-Transactions by Account (06/24/2024 - 3:49 PM)Page 5
Account Number Vendor AmountDescription PO No Date
16,620.25Subtotal for Divison: 0605
001-0630-55500-00 Galesburg Communications, Inc.Repair Siren Starter Motor 90.0006/24/2024
90.00Subtotal for Divison: 0630
Subtotal for Fund 001 118,914.36
011-0000-66000-00 Gunther Construction Co., a div. of UCM, Inc2024 Supply of CA 6 (Crushed White Stone) 2,531.38 000009261006/24/2024
011-0000-66000-00 Roanoke Concrete Products Co 2024 Supply of Concrete 289.50 000009261606/24/2024
2,820.88Subtotal for Divison: 0000
Subtotal for Fund 011 2,820.88
012-0000-66000-00 Lock & Key Shop LLC Master Padlocks 279.6806/24/2024
279.68Subtotal for Divison: 0000
Subtotal for Fund 012 279.68
013-0000-76000-00 Hutchison Engineering, Inc ITEP Lake Storey Path Phase II Engineering 12,493.01 000009254206/24/2024
12,493.01Subtotal for Divison: 0000
Subtotal for Fund 013 12,493.01
014-0000-51000-00 Bruner, Cooper and Zuck, Inc.Consulting Services - Legal Description for Vacating Alley 760.9506/24/2024
760.95Subtotal for Divison: 0000
Subtotal for Fund 014 760.95
016-0000-22002-00 Illinois State Police Asset Seizure & ForfeitureSeizure Funds - Case 24-5714 1,301.0006/24/2024
016-0000-67500-00 Ray O'Herron Co., Inc.Hats 102.5406/24/2024
1,403.54Subtotal for Divison: 0000
Subtotal for Fund 016 1,403.54
018-0000-55500-00 Key Equipment & Supply Co Diagnose Counter Balance Fault, Repair Pressure Tranducer 718.5806/24/2024
018-0000-62500-00 Key Equipment & Supply Co Transducer #125 291.6806/24/2024
018-0000-62500-00 Midstate Manufacturing, Inc.Coupler #131 459.6506/24/2024
1,469.91Subtotal for Divison: 0000
AP-Transactions by Account (06/24/2024 - 3:49 PM)Page 6
Account Number Vendor AmountDescription PO No Date
Subtotal for Fund 018 1,469.91
019-1905-51500-00 AD Scott Company, LLC 05/24 - Newspaper Ads 225.0006/24/2024
019-1905-51500-00 WMOI - FM 05/24 Radio Ads 260.0006/24/2024
019-1905-51500-00 WGIL/WAAG/WLSR, Inc.05/24 Radio Ads 583.0006/24/2024
1,068.00Subtotal for Divison: 1905
019-1910-52500-00 Galesburg Sanitary Dist.05/24 Sewer User Charges 84.0006/24/2024
019-1910-65000-00 Office Specialists, Inc.Paper Towels 48.0206/24/2024
132.02Subtotal for Divison: 1910
019-1911-52500-00 Galesburg Sanitary Dist.05/24 Sewer User Charges 342.4606/24/2024
019-1911-57500-00 Vestis 06/24 Service 26.7006/24/2024
019-1911-65000-00 Office Specialists, Inc.Trash Bags 70.3206/24/2024
019-1911-66000-00 Galesburg Electric, Inc.Misc Electrical Supplies 798.1506/24/2024
1,237.63Subtotal for Divison: 1911
019-1915-51000-00 Klingner & Associates P.C.Asbestos Inspecition/Abatement Design- 2110 Veterans Dr 1,109.1006/24/2024
019-1915-52500-00 Galesburg Sanitary Dist.05/24 Sewer User Charges 96.9206/24/2024
019-1915-55500-00 Martin, Inc Diagnose Mower #541 297.5706/24/2024
019-1915-55500-00 Nichols Diesel Service, Inc State & Fed Test #506 58.5005/31/2024
019-1915-55700-00 Knox County Landfill 05/24 Services Acct# 122 286.8606/24/2024
019-1915-55700-00 Royal Cleaning Services 06/24 Janitorial Services 588.0006/24/2024
019-1915-56000-00 Terry Allen, Inc Portable Rest Room -Bateman Park Next to Maple Ave Fire Station 170.0006/24/2024
019-1915-57500-00 Vestis 06/24 Service 74.8606/24/2024
019-1915-57500-00 Vestis 06/24 Service 74.8606/24/2024
019-1915-59300-00 UniFirst First Aid Corp Refill of First Aid Supplies 107.4506/24/2024
019-1915-62500-00 Midstate Manufacturing, Inc.Hose #522 76.9906/24/2024
019-1915-62500-00 Martin, Inc Solenoid #541 150.7106/24/2024
019-1915-62500-00 Martin, Inc Battery Tray #515 44.8006/24/2024
019-1915-62510-00 Herr Petroleum Corp 641.3 Gal Diesel, 441.2 Gal Unleaded Ethanol 3,015.20 000009262806/24/2024
019-1915-62510-00 Herr Petroleum Corp 553.4 Gal Diesel #2, 599.8 Gal Unleaded Ethanol 3,463.65 000009262806/24/2024
019-1915-65500-00 Birkeys Farm Store, Inc Cutting Deck Blades 101.7606/24/2024
019-1915-66000-00 Lock & Key Shop LLC Master Padlocks 161.9206/24/2024
019-1915-66000-00 Galesburg Electric, Inc.Electric Metasol 135.6406/24/2024
019-1915-66500-00 Martin, Inc Blower 139.9506/24/2024
019-1915-66500-00 Tri-State Water Alum Brush 15.7706/24/2024
019-1915-66500-00 Tri-State Water Leaf Skimmer 23.5806/24/2024
AP-Transactions by Account (06/24/2024 - 3:49 PM)Page 7
Account Number Vendor AmountDescription PO No Date
019-1915-68500-00 Tri-State Water Misc Chemicals 19.4206/24/2024
10,213.51Subtotal for Divison: 1915
019-1920-51000-00 Marsha Dean 06/06 - Entertainment Services - Bunker Links Event 225.0006/24/2024
019-1920-51000-00 Sam Leon 06/06 -Sound Services - Bunker Links Event 275.0006/24/2024
019-1920-52500-00 Galesburg Sanitary Dist.05/24 Sewer User Charges 64.6206/24/2024
019-1920-55500-00 Martin, Inc Repair of Mower #552 2,442.9706/24/2024
019-1920-56000-00 M&M Golf Cars, LLC 06/08 - Rental of Golf Carts 780.0006/24/2024
019-1920-57500-00 Vestis 06/24 Service 58.2306/24/2024
019-1920-57500-00 Vestis 06/24 Service 58.2306/24/2024
019-1920-62510-00 Herr Petroleum Corp 293 Gal Diesel #2, 158.7 Gal Unleaded Ethanol 1,373.68 000009262906/24/2024
019-1920-62510-00 Herr Petroleum Corp 383.8 Gal Unleaded Ethanol 1,073.52 000009262906/24/2024
019-1920-63500-00 HERITAGE LANDSCAPE SUPPLY GROUP INCCutless MEC Agency 1,280.0006/24/2024
019-1920-63500-00 HERITAGE LANDSCAPE SUPPLY GROUP INCAquatic Algaecide 209.4806/24/2024
019-1920-64000-00 Antigua Group, Inc. , The Pullovers 163.0006/24/2024
019-1920-64000-00 Antigua Group, Inc. , The Shirts 262.5006/24/2024
019-1920-64125-00 Boxcar Express 04/24 - 05/24 - Sandwiches 2,103.0506/24/2024
019-1920-64125-00 Atlantic Coca-Cola Misc Concessions 311.2606/24/2024
019-1920-64125-00 Atlantic Coca-Cola Misc Concessions 1,145.1506/24/2024
019-1920-64125-00 Butch's Pizza Inc.Pizzas 30.2506/24/2024
019-1920-64125-00 Office Specialists, Inc.Cups 87.3906/24/2024
019-1920-64125-00 Smithfield Direct, LLC Misc Concessions 85.8006/24/2024
019-1920-64125-00 Smithfield Direct, LLC Misc Concessions 128.7006/24/2024
019-1920-64125-00 Smithfield Direct, LLC Misc Concessions 42.9006/24/2024
019-1920-65000-00 Office Specialists, Inc.Paper Towels, Nitrile Gloves 59.6806/24/2024
019-1920-65500-00 MTI Distributing, Inc Belt, Pulley-Idlers, Bushing-Pivot, Idler ARM ASM, HYD Reel 987.7406/24/2024
019-1920-65500-00 All Star Pro Golf Merchandise Bags 301.5006/24/2024
019-1920-65500-00 Schaeffer Mfg. Co.Oil, Grease 419.0906/24/2024
019-1920-66000-00 Faulks Bros. Construciton, Inc.Non-Dried - Lacon 1,144.9606/24/2024
019-1920-88300-00 M&M Golf Cars, LLC 06/24 Lease of 48 Golf Carts and 1 Utility Vehicle as per agree 5,335.97 000009273406/24/2024
20,449.67Subtotal for Divison: 1920
019-1925-52500-00 Galesburg Sanitary Dist.05/24 Sewer User Charges 58.1506/24/2024
58.15Subtotal for Divison: 1925
019-1930-64125-00 Atlantic Coca-Cola Misc Concessions 166.3306/24/2024
166.33Subtotal for Divison: 1930
AP-Transactions by Account (06/24/2024 - 3:49 PM)Page 8
Account Number Vendor AmountDescription PO No Date
019-1935-52500-00 Galesburg Sanitary Dist.05/24 Sewer User Charges 12.9206/24/2024
019-1935-57500-00 Vestis 06/24 Service 454.4806/24/2024
019-1935-57500-00 Vestis 06/24 Service 454.4806/24/2024
921.88Subtotal for Divison: 1935
019-1940-51400-00 Melissa Pettit 1st payment - Head Coach - Summer 2024 Swim Team 750.0006/24/2024
019-1940-54500-00 YMCA CPR - Lifeguard Recertification - MGlass, THorton 200.0006/24/2024
019-1940-64125-00 Atlantic Coca-Cola Misc Concessions 148.0206/24/2024
1,098.02Subtotal for Divison: 1940
019-1945-52500-00 Galesburg Sanitary Dist.05/24 Sewer User Charges 45.2306/24/2024
45.23Subtotal for Divison: 1945
019-1950-52500-00 Galesburg Sanitary Dist.05/24 Sewer User Charges 64.6206/24/2024
019-1950-64125-00 Gold Medal - Central Illinois, LLC Misc Concessions 53.7506/24/2024
019-1950-64125-00 Gold Medal - Central Illinois, LLC Misc Concessions 1,972.9106/24/2024
019-1950-64125-00 Atlantic Coca-Cola Misc Concessions 343.0206/24/2024
019-1950-64125-00 Butch's Pizza Inc.Pizzas 268.2506/24/2024
019-1950-64125-00 Gold Medal - Central Illinois, LLC Misc Concessions 2,925.2406/24/2024
019-1950-64125-00 Gold Medal - Central Illinois, LLC Misc Concessions 1,448.1506/24/2024
019-1950-64125-00 Gold Medal - Central Illinois, LLC Misc Concessions 537.8006/24/2024
019-1950-64125-00 Gold Medal - Central Illinois, LLC Misc Concessions 171.7506/24/2024
019-1950-65000-00 Office Specialists, Inc.Toilet Cleaner 92.2606/24/2024
019-1950-65000-00 Office Specialists, Inc.Trash Bags, Toilet Cleaner, Toilet Paper 255.9106/24/2024
019-1950-65000-00 Office Specialists, Inc.Sanitary Products 101.4706/24/2024
019-1950-65000-00 Office Specialists, Inc.Hand Soap 50.0806/24/2024
019-1950-66000-00 Galesburg Electric, Inc.Misc Electrical Supplies 637.4806/24/2024
019-1950-68500-00 Hawkins, Inc Misc Chemicals 629.0006/24/2024
019-1950-68500-00 Tri-State Water Misc Chemicals 225.2806/24/2024
9,776.97Subtotal for Divison: 1950
019-1955-52500-00 Galesburg Sanitary Dist.05/24 Sewer User Charges 213.2506/24/2024
019-1955-55700-00 American Pest Control Inc 06/24 Pest Service 40.0006/24/2024
253.25Subtotal for Divison: 1955
019-1960-52500-00 Galesburg Sanitary Dist.05/24 Sewer User Charges 6.4606/24/2024
019-1960-55700-00 American Pest Control Inc 06/24 Pest Service 60.0006/24/2024
019-1960-55700-00 American Pest Control Inc 06/24 Pest Service 40.0006/24/2024
AP-Transactions by Account (06/24/2024 - 3:49 PM)Page 9
Account Number Vendor AmountDescription PO No Date
106.46Subtotal for Divison: 1960
019-1965-52500-00 Galesburg Sanitary Dist.05/24 Sewer User Charges 6.4606/24/2024
019-1965-55700-00 American Pest Control Inc 06/24 Pest Service 50.0006/24/2024
019-1965-55700-00 American Pest Control Inc 06/24 Pest Service 50.0006/24/2024
019-1965-57500-00 Vestis 06/24 Service 39.4406/24/2024
019-1965-57500-00 Vestis 06/24 Service 39.4406/24/2024
019-1965-62500-00 MTI Distributing, Inc Thrust Washer Kit #588 28.6206/24/2024
213.96Subtotal for Divison: 1965
Subtotal for Fund 019 45,741.08
020-0000-62500-00 Advance Auto Parts Oil Filter #356 2.6206/24/2024
020-0000-84500-00 Knox County Collector Real Estate Tax - 99-18-200-038 - Leasehold Valuation 27,392.4206/24/2024
27,395.04Subtotal for Divison: 0000
Subtotal for Fund 020 27,395.04
023-0000-55420-00 Lockwood Excavating & Construction, Inc.CO #1 Emergency Demolition of 224 N Broad St 21,075.00 000009273606/24/2024
21,075.00Subtotal for Divison: 0000
Subtotal for Fund 023 21,075.00
024-0000-51000-00 Great Eastern Mgmt., Inc.Grand Ridge National Bank 119.6706/24/2024
024-0000-51000-00 Great Eastern Mgmt., Inc.Tab Bank 249.0006/24/2024
024-0000-83100-00 Support Group for African American AffairsReissue Check - External Agency Funding - Chk# 99084 DTD01/16/24 2,473.0606/24/2024
024-0000-83100-00 Galesburg Museums, Inc 07/24 - Discovery Depot Grant 8,333.3306/24/2024
024-0000-88300-00 Breslin's Floor Covering, Inc 07/24 Parking Lot Lease 605.0506/24/2024
11,780.11Subtotal for Divison: 0000
Subtotal for Fund 024 11,780.11
026-0000-51000-00 Terracon Professional Services to do a Phase 1 ESA report 2,900.00 000009270306/24/2024
026-0000-51000-00 Terracon Project Labor IEPA Brownfields Consulting 320.0006/24/2024
3,220.00Subtotal for Divison: 0000
Subtotal for Fund 026 3,220.00
AP-Transactions by Account (06/24/2024 - 3:49 PM)Page 10
Account Number Vendor AmountDescription PO No Date
030-0320-52500-00 Galesburg Sanitary Dist.05/24 Sewer User Charges 19.3806/24/2024
030-0320-55500-00 Galesburg Communications, Inc.05/26 -08/26 - 800 Dispatch - Para Transit 408.2405/31/2024
030-0320-61000-00 Office Specialists, Inc.Organizer 110.5806/24/2024
030-0320-62500-00 Napa Auto Parts Belt 25.4906/24/2024
030-0320-62500-00 Napa Auto Parts Door Lift Support 151.5606/24/2024
030-0320-62510-00 Herr Petroleum Corp 306.2 Gal Unleaded Ethanol 856.47 000009262706/24/2024
030-0320-62510-00 Herr Petroleum Corp 359.5 Gal Unleaded Ethanol 989.18 000009262706/24/2024
030-0320-62510-00 Herr Petroleum Corp 325.8 Gal Unleaded Ethanol 911.29 000009262706/24/2024
3,472.19Subtotal for Divison: 0320
030-0370-51500-00 Gatehouse Media Public Hearing Notices - Acct #636010 277.9405/31/2024
030-0370-52500-00 Galesburg Sanitary Dist.05/24 Sewer User Charges 45.2306/24/2024
030-0370-55500-00 Nichols Diesel Service, Inc State & Fed Test #1301 57.0005/31/2024
030-0370-55500-00 Galesburg Communications, Inc.05/26 -08/26 - 800 Dispatch - Fixed Route 381.0205/31/2024
030-0370-55700-00 American Pest Control Inc 06/24 Pest Service 65.0006/24/2024
030-0370-57500-00 Cintas, Inc 06/24 Service 211.4306/24/2024
030-0370-57500-00 Cintas, Inc 06/24 Service 274.2906/24/2024
030-0370-62500-00 Gillig Steering Wheel 168.2706/24/2024
030-0370-62500-00 Gillig Bumper Module 315.2206/24/2024
030-0370-62500-00 Thompson Truck & Trailer, Inc Batteries 3,123.8906/24/2024
030-0370-62500-00 Napa Auto Parts Battery 358.5806/24/2024
030-0370-62500-00 Thompson Truck & Trailer, Inc Lube Oil 178.6206/24/2024
030-0370-62510-00 Herr Petroleum Corp 390.8 Gal Diesel #2 1,128.97 000009262706/24/2024
6,585.46Subtotal for Divison: 0370
Subtotal for Fund 030 10,057.65
054-0000-51000-00 US Sterling Capital Corp., Inc.Patriot Bank 60.4906/24/2024
054-0000-63500-00 Timanda Landscaping & Garden Center Bush, Tree 399.9006/24/2024
054-0000-66000-00 Team Reil Inc Dale Kelley Park Playground Equipment Purchase & Installation (a 36,443.00 000009260106/24/2024
054-0000-83100-00 Greenlords Pharms LLC Urban Agriculture Incentive - Greenlords Pharms 429.77 000009249306/24/2024
054-0000-83100-00 Greenlords Pharms LLC Urban Agriculture Incentive - Greenlords Pharms 597.42 000009249306/24/2024
054-0000-83100-00 Lipanda Foudation Urban Agriculture Incentive Lipanda Foundation 6,014.00 000009270406/24/2024
43,944.58Subtotal for Divison: 0000
Subtotal for Fund 054 43,944.58
057-0000-61700-00 ICC Community Development Solutions Laserfiche Web Forms Upgrade 350.0006/24/2024
AP-Transactions by Account (06/24/2024 - 3:49 PM)Page 11
Account Number Vendor AmountDescription PO No Date
350.00Subtotal for Divison: 0000
Subtotal for Fund 057 350.00
058-0000-71000-00 Clark Equipment Company Bobcat T76 T4 Compact Track Loader #136 as per quote 15,108.21 000009268406/24/2024
058-0000-71000-00 Clark Equipment Company Bobcat T76 T4 Compact Track Loader #136 as per quote 78,137.00 000009268406/24/2024
93,245.21Subtotal for Divison: 0000
Subtotal for Fund 058 93,245.21
061-0000-20101-00 RONALD CLAGG Reissue Check - UB Refund - Check #98680 DTD 10.02.23 9.2106/24/2024
061-0000-20101-00 AMANDA CARPENTER Refund Check 066430-000, 1777 MCMASTERS AVE 110.8606/19/2024
061-0000-20101-00 MARY DECKER Refund Check 054906-001, 360 BEDI AVE 31.3706/12/2024
061-0000-20101-00 CANDACE DAILEY Refund Check 012876-000, 913 JEFFERSON ST 8.4906/19/2024
061-0000-20101-00 JEANNETTE ESTERS Refund Check 060406-003, 1573 WILLARD ST 150.7306/19/2024
061-0000-20101-00 MARK EVANS Refund Check 065974-000, 1302 CLARK ST 101.4206/19/2024
061-0000-20101-00 SAMANTHA GABLE Refund Check 067714-000, 536 IOWA AVE 25.0106/19/2024
061-0000-20101-00 SAMANTHA AXCELL Refund Check 066615-001, 796 E GROVE ST 40.0506/12/2024
061-0000-20101-00 JUAN ANDRADE Refund Check 067557-000, 1035 W MAIN ST 99.7906/19/2024
061-0000-20101-00 NORMA BAYLES ESTATE Refund Check 010964-000, 1672 BLUEBIRD DR 7.0206/19/2024
061-0000-20101-00 MATTHEW BERNARDI Refund Check 015289-002, 1303 E FREMONT ST 93.6206/12/2024
061-0000-20101-00 DONIVIA HUDSON Refund Check 066393-000, 729 S FARNHAM ST 26.9106/19/2024
061-0000-20101-00 TESSA JONES Refund Check 063098-000, 1061 FLORENCE AVE 73.2306/19/2024
061-0000-20101-00 JODI MINES Refund Check 048417-008, 1648 BATEMAN ST 68.8006/12/2024
061-0000-20101-00 CASSY MIYLER Refund Check 022789-014, 386 HAWKINSON AVE 119.0106/12/2024
061-0000-20101-00 JOAN HOLT Refund Check 066670-000, 490 E FIFTH ST 45.3306/13/2024
061-0000-20101-00 PHILLIP MONTGOMERY Refund Check 009525-001, 359 E THIRD ST 70.8706/19/2024
061-0000-20101-00 TRISHA JARVIS Refund Check 047443-001, 247 W SECOND ST 11.0806/19/2024
061-0000-20101-00 MARK MARTIN Refund Check 005097-072, 253 N CHAMBERS ST UPPER 55.6106/19/2024
061-0000-20101-00 WINTER GOZA Refund Check 064603-000, 160 OSAGE ST 75.0706/19/2024
061-0000-20101-00 CHRISTOPHER SIMPSON Refund Check 007229-002, 580 E LOSEY ST 114.7806/19/2024
061-0000-20101-00 MATTHEW SMALLWOOD Refund Check 024513-001, 304 COUNTRY ELMS EST 33.7306/12/2024
061-0000-20101-00 ARNOLD SALSMAN Refund Check 012981-000, 1256 JEFFERSON ST 30.0006/11/2024
061-0000-20101-00 DONOVAN RIPPSTEIN Reissue Check- UB Refund Chk#98526 Dtd 09/05/23 66.7906/24/2024
061-0000-20101-00 CEDRICK SIBO Refund Check 060939-003, 1646 FLORENCE AVE 51.8806/12/2024
061-0000-20101-00 JUSTIN JARVIS Refund Check 007963-002, 590 N CEDAR ST 1 86.9206/12/2024
061-0000-20101-00 DENISE JOHNSON DECHOW Refund Check 064762-000, 774 N BROAD ST 22.7606/12/2024
AP-Transactions by Account (06/24/2024 - 3:49 PM)Page 12
Account Number Vendor AmountDescription PO No Date
061-0000-20101-00 BRITTANY STEINER Refund Check 057640-000, 1248 FLORENCE AVE 98.4906/19/2024
061-0000-20101-00 BEVERLY POWELL Refund Check 012882-001, 1062 PINE TREE LN 23.7806/12/2024
061-0000-20101-00 AUTUMN SHUMAKER Refund Check 066716-000, 708 OLIVE ST 17.0806/19/2024
061-0000-20101-00 RICHARD PRUKA Refund Check 005072-004, 527 N BROAD ST UPPER 125.9006/19/2024
061-0000-20101-00 SARAH SCHLEICH Refund Check 049423-005, 1037 WILLARD ST 72.7006/19/2024
061-0000-20101-00 NADENE ROSENBERG Refund Check 061418-000, 1471 RUSSELL AVE 305.5006/19/2024
061-0000-20101-00 JULIE WARNER Refund Check 047279-001, 1963 W LOSEY ST 88.4906/19/2024
061-0000-20101-00 VICTOR RICH Refund Check 005935-000, 574 N PRAIRIE ST 78.5106/19/2024
061-0000-20101-00 KAYLEE REIS Refund Check 066902-000, 343 E WATER ST 1 118.4906/19/2024
061-0000-51000-00 Credit Collection Partners 05/24 Service 62.5006/24/2024
061-0000-51000-00 Bruner, Cooper and Zuck, Inc.Consulting Services - Galesburg Water Plant Inspection 320.8806/24/2024
061-0000-51000-00 Knox County Recorders Office 05/24 Laredo Service 20.9006/24/2024
061-0000-51000-00 Pace Analytical Services LLC Water Testing 2,415.0006/24/2024
061-0000-51000-00 Pace Analytical Services LLC Water Testing 25.0006/24/2024
061-0000-51000-00 US Sterling Capital Corp., Inc.Milledgeville State Bank 240.0006/24/2024
061-0000-51010-00 James M Kelly, Attorney 03/24 Legal Services 2,772.0006/24/2024
061-0000-52300-00 Nicor Gas 05/24 Service Acct# 14-51-15-5411 6 541.5505/31/2024
061-0000-52500-00 Galesburg Sanitary Dist.05/24 Sewer User Charges 38.7706/24/2024
061-0000-55700-00 American Pest Control Inc 06/24 Pest Service 40.0006/24/2024
061-0000-61000-00 Office Specialists, Inc.Copy Paper 12.1906/24/2024
061-0000-61500-00 Office Specialists, Inc.Folders 1,124.5406/24/2024
061-0000-61700-00 Galesburg Electric, Inc.Misc Supplies for New Lines from Lightning Damage 89.0406/24/2024
061-0000-65000-00 Office Specialists, Inc.Paper Towels 173.4606/24/2024
061-0000-66000-00 Core & Main Tapping Sleeve 1,750.0006/24/2024
061-0000-66000-00 Midstate Manufacturing, Inc.Couplers, Quick Connects 281.5906/24/2024
061-0000-68500-00 Brenntag Mid-South, Inc Drum Returned2024 Liquid Chlorine for Water Division as per bid.-2,250.00 000009259506/24/2024
061-0000-68500-00 Brenntag Mid-South, Inc 2024 Liquid Chlorine for Water Division as per bid. This is a b 8,099.50 000009259506/24/2024
061-0000-68500-00 USA Bluebook, Inc.Misc Chemicals 120.2006/24/2024
18,436.40Subtotal for Divison: 0000
Subtotal for Fund 061 18,436.40
067-0000-51000-00 Knox County Recorders Office 05/24 Laredo Service 20.9006/24/2024
20.90Subtotal for Divison: 0000
Subtotal for Fund 067 20.90
AP-Transactions by Account (06/24/2024 - 3:49 PM)Page 13
Account Number Vendor AmountDescription PO No Date
078-0000-20315-00 BlueCross BlueShield of Illinois 07/24 - Health Insurance Premiums 413,840.8606/24/2024
078-0000-51000-00 Mid-West Truckers Association, Inc.06/24 Service - 2 Employees 100.0006/24/2024
078-0000-51000-00 OSF Occupational Medicine Pre-Employment Exam 60.0006/24/2024
078-0000-51000-00 OSF Occupational Medicine Pre-Employment Exam 60.0006/24/2024
078-0000-51000-00 OSF Occupational Medicine Pre-Employment Exam 60.0006/24/2024
078-0000-51000-00 OSF Occupational Medicine Pre-Employment Exam 60.0006/24/2024
078-0000-51000-00 OSF Occupational Medicine Pre-Employment Exam 60.0006/24/2024
078-0000-51000-00 OSF Occupational Medicine Pre-Employment Exam 60.0006/24/2024
078-0000-51000-00 OSF Occupational Medicine Pre-Employment Exam 60.0006/24/2024
078-0000-51000-00 OSF Occupational Medicine Pre-Employment Exam 60.0006/24/2024
078-0000-51000-00 OSF Occupational Medicine Pre-Employment Exam 60.0006/24/2024
078-0000-51000-00 OSF Occupational Medicine Pre-Employment Exam 60.0006/24/2024
078-0000-51000-00 OSF Occupational Medicine Pre-Employment Exam 60.0006/24/2024
078-0000-51000-00 OSF Occupational Medicine Pre-Employment Exam 60.0006/24/2024
078-0000-51000-00 OSF Occupational Medicine Pre-Employment Exam 60.0006/24/2024
078-0000-51000-00 OSF Occupational Medicine Pre-Employment Exam 60.0006/24/2024
078-0000-51000-00 OSF Occupational Medicine Pre-Employment Exam 60.0006/24/2024
078-0000-51000-00 OSF Occupational Medicine Pre-Employment Exam 60.0006/24/2024
078-0000-51000-00 OSF Occupational Medicine Pre-Employment Exam 60.0006/24/2024
078-0000-51000-00 OSF Occupational Medicine Pre-Employment Exam 60.0006/24/2024
078-0000-51000-00 OSF Occupational Medicine Pre-Employment Exam 60.0006/24/2024
078-0000-51000-00 OSF Occupational Medicine Pre-Employment Exam 60.0006/24/2024
078-0000-51000-00 OSF Occupational Medicine Pre-Employment Exam 60.0006/24/2024
078-0000-51000-00 OSF Occupational Medicine Pre-Employment Exam - DOT Driver Physical 195.0006/24/2024
078-0000-51000-00 OSF Occupational Medicine Pre-Employment Exam 60.0006/24/2024
078-0000-51000-00 OSF Occupational Medicine Pre-Employment Exam 60.0006/24/2024
078-0000-51000-00 OSF Occupational Medicine Pre-Employment Exam 60.0006/24/2024
078-0000-51000-00 OSF Occupational Medicine Pre-Employment Exam 60.0006/24/2024
078-0000-51000-00 OSF Occupational Medicine Pre-Employment Exam 60.0006/24/2024
078-0000-51000-00 OSF Occupational Medicine Pre-Employment Exam 60.0006/24/2024
078-0000-51000-00 OSF Occupational Medicine Pre-Employment Exam 60.0006/24/2024
078-0000-51000-00 OSF Occupational Medicine Pre-Employment Exam 60.0006/24/2024
078-0000-51000-00 OSF Occupational Medicine Pre-Employment Exam 60.0006/24/2024
078-0000-51000-00 OSF Occupational Medicine Pre-Employment Exam 60.0006/24/2024
078-0000-51000-00 OSF Occupational Medicine Pre-Employment Exam 60.0006/24/2024
078-0000-51000-00 OSF Occupational Medicine Pre-Employment Exam 60.0006/24/2024
078-0000-51000-00 OSF Occupational Medicine Pre-Employment Exam 60.0006/24/2024
AP-Transactions by Account (06/24/2024 - 3:49 PM)Page 14
Account Number Vendor AmountDescription PO No Date
078-0000-51000-00 OSF Occupational Medicine Pre-Employment Exam 60.0006/24/2024
078-0000-51000-00 OSF Occupational Medicine Pre-Employment Exam 60.0006/24/2024
078-0000-51000-00 OSF Occupational Medicine Pre-Employment Exam 60.0006/24/2024
078-0000-51000-00 OSF Occupational Medicine Pre-Employment Exam 60.0006/24/2024
078-0000-51000-00 OSF Occupational Medicine Pre-Employment Exam 60.0006/24/2024
078-0000-51000-00 OSF Occupational Medicine Pre-Employment Exam 60.0006/24/2024
078-0000-51000-00 OSF Occupational Medicine Pre-Employment Exam 60.0006/24/2024
078-0000-51000-00 OSF Occupational Medicine Pre-Employment Exam 60.0006/24/2024
078-0000-51000-00 OSF Occupational Medicine Pre-Employment Exam 60.0006/24/2024
078-0000-51000-00 OSF Occupational Medicine Pre-Employment Exam 60.0006/24/2024
078-0000-51000-00 OSF Occupational Medicine Pre-Employment Exam 60.0006/24/2024
078-0000-51000-00 OSF Occupational Medicine Pre-Employment Exam 60.0006/24/2024
078-0000-56534-00 Illinois Municipal League Risk Management Assoc.05/24 Service DOL 03/17/23 Claim# 23050K984062 2,030.4606/24/2024
078-0000-56535-00 James M Kelly, Attorney 04/24 Legal Services 610.5006/24/2024
078-0000-56535-00 James M Kelly, Attorney 04/24 Legal Services 484.0006/24/2024
078-0000-56535-00 James M Kelly, Attorney 04/24 Legal Services 49.5006/24/2024
078-0000-56535-00 James M Kelly, Attorney 04/24 Legal Services 552.5006/24/2024
078-0000-56535-00 James M Kelly, Attorney 04/24 Legal Services 775.5006/24/2024
078-0000-56535-00 James M Kelly, Attorney 04/24 Legal Services 49.5006/24/2024
078-0000-56535-00 James M Kelly, Attorney 04/24 Legal Services 363.0006/24/2024
078-0000-56535-00 James M Kelly, Attorney 04/24 Legal Services 297.0006/24/2024
078-0000-56535-00 James M Kelly, Attorney 04/24 Legal Services 49.5006/24/2024
078-0000-56535-00 OSF St Mary Medical Center Workers Comp - DOS - 05/24/24 Pat Cntl# 12210425601 746.3806/24/2024
078-0000-56535-00 OSF Occupational Medicine Workers Comp - DOS 06/04/24 Pat #0020544100 155.6606/24/2024
078-0000-56535-00 OSF St Mary Medical Center Workers Comp - DOS - 04/19/24 Pat Cntl# 12042694501 756.4006/24/2024
078-0000-56597-00 AMP Companies Inc Repair of #2 VFD 708.0006/24/2024
424,523.76Subtotal for Divison: 0000
Subtotal for Fund 078 424,523.76
Report Total: 837,932.06
AP-Transactions by Account (06/24/2024 - 3:49 PM)Page 15
Check Date Check #Vendor Name Description Account #Amount
6/13/2024 99652 Ameren Illinois 04/24 Service Acct# 01147-55694 019-0000-20102 127.31
6/13/2024 99652 Ameren Illinois 05/24 Service Acct# 01147-55694 001-0000-20102 14,041.65
6/13/2024 99652 Ameren Illinois 04/24 Service Acct# 01147-55694 061-0000-20102 444.73
6/13/2024 99652 Ameren Illinois 05/24 Service Acct# 01147-55694 024-0000-20102 535.03
6/13/2024 99652 Ameren Illinois 05/24 Service Acct# 01147-55694 018-0000-20102 139.77
6/13/2024 99652 Ameren Illinois 04/24 Service Acct# 01147-55694 001-0000-20102 14,187.54
6/13/2024 99652 Ameren Illinois 04/24 Service Acct# 01147-55694 030-0000-20102 645.32
6/13/2024 99652 Ameren Illinois 05/24 Service Acct# 01147-55694 061-0000-20102 14,966.25
6/13/2024 99652 Ameren Illinois 04/24 Service Acct# 01147-55694 018-0000-20102 96.91
6/13/2024 99652 Ameren Illinois 05/24 Service Acct# 01147-55694 030-0000-20102 274.42
6/13/2024 99652 Ameren Illinois 05/24 Service Acct# 01147-55694 019-0000-20102 63.64
6/13/2024 99652 Ameren Illinois 04/24 Service Acct# 01147-55694 024-0000-20102 549.08
6/13/2024 99652 Ameren Illinois 05/24 Service Acct# 01147-55694 061-0000-20102 118.52
6/13/2024 0 Chuck Humes 06/11 - Umped Softball - 3 Games 019-1940-51400 120.00
6/13/2024 0 Constellation Newenergy Inc 05/24 Service Acct# 204250116-88144 024-0000-20102 36.29
6/13/2024 0 Constellation Newenergy Inc 05/24 Service Acct# 204250116-88144 001-0000-20102 5,951.50
6/13/2024 0 Constellation Newenergy Inc 05/24 Service Acct# 204250116-88144 019-0000-20102 13,950.97
6/13/2024 0 Constellation Newenergy Inc 05/24 Service Acct# 204250116-88144 020-0000-20102 809.22
6/13/2024 0 Constellation Newenergy Inc 05/24 Service Acct# 204250116-88144 030-0000-20102 1,019.33
6/13/2024 0 Constellation Newenergy Inc 05/24 Service Acct# 204250116-88144 061-0000-20102 18,499.25
6/13/2024 0 Dan Burgland 06/11 - Umped Softball - 3 Games 019-1940-51400 120.00
6/13/2024 0 Euclid Beverage Liquor for Golf Concessions 019-1920-64125 1,162.75
6/13/2024 0 Farmers & Mechanics Bank 05/24 F&M Bank Trust Fees 019-1905-51000 4.10
6/13/2024 0 Farmers & Mechanics Bank 05/24 F&M Bank Trust Fees 001-0205-51000 41.46
6/13/2024 0 Farmers & Mechanics Bank 05/24 F&M Bank Trust Fees 078-0000-51000 41.12
6/13/2024 0 Farmers & Mechanics Bank 05/24 F&M Bank Trust Fees 052-0000-51000 41.62
6/13/2024 0 G & M Distributors Liquor for Golf Concessions 019-1920-64125 1,116.70
6/13/2024 0 G & M Distributors Liquor for Golf Concessions 019-1920-64125 48.00
6/13/2024 0 Galesburg Lions Club External Agency Funding 024-0000-83100 17,500.00
6/13/2024 0 James M Kelly, Attorney 04/24 Legal Services 001-0145-51010 9,584.61
6/13/2024 0 James M Kelly, Attorney 03/24 Legal Services 001-0145-51010 132.00
6/13/2024 0 James M Kelly, Attorney 03/24 Legal Services 001-0145-51010 1,059.80
6/13/2024 0 James M Kelly, Attorney 03/24 Legal Services 001-0145-51010 412.50
6/13/2024 99651 Knox County Collector Real Estate Tax - VL W 2246/2284 Promenade Court 99-04-202-018 024-0000-84500 229.86
6/13/2024 99651 Knox County Collector Real Estate Tax - VL Formerly 848 S Broad St 99-15-407-010 024-0000-84500 19.40
6/13/2024 99651 Knox County Collector Real Estate Tax - Five Acre Lot 18 W 99 Ft Lot 1 99-15-103-009 019-1905-84500 86.32
6/13/2024 99651 Knox County Collector Real Estate Tax - VL Formerly 215 S Pearl St - 99-14-128-006 024-0000-84500 64.02
6/13/2024 99651 Knox County Collector Real Estate Tax - VL Formerly 574 Monmouth Blvd 99-15-155-011 024-0000-84500 15.52
6/13/2024 99651 Knox County Collector Real Estate Tax - VL Formerly 782 E Berrien St 99-14-178-005 024-0000-84500 56.26
6/13/2024 99651 Knox County Collector Real Estate Tax - VL Formerly 372 Day St99-14-176-036 024-0000-84500 158.10
Advance Checks and ACH Payments as of 6/24/2024
6/13/2024 99651 Knox County Collector Real Estate Tax - 694 US Hwy 150E 90-19-477-005 024-0000-84500 14.32
6/13/2024 99651 Knox County Collector Real Estate Tax - VL Formerly 1094 W Main St 99-16-203-010 024-0000-84500 427.70
6/13/2024 99648 Knox County Recorders Office Recording Fee 001-0160-51000 63.00
6/13/2024 99650 Knox County Recorders Office Recording Fee 001-0160-51000 63.00
6/13/2024 99647 Knox County Trustee Payment Account Purchase of Property from Trustee - 99-10-487-003 332 E Ferris S 023-0000-10850 813.00
6/13/2024 99647 Knox County Trustee Payment Account Purchase of Property from Trustee - 99-10-487-007 57 N Kellogg S 023-0000-10850 813.00
6/13/2024 99647 Knox County Trustee Payment Account Purchase of Property from Trustee - 99-10-487-004 Ferris St 023-0000-10850 813.00
6/13/2024 0 Law Offices of Miller, Hall & Triggs 04/24 Legal Services 001-0145-51010 240.00
6/13/2024 0 Quadient Leasing USA, Inc Postage for Machine 061-0000-10702 500.00
6/13/2024 0 Statham & Long, LLC 04/25 Legal Services 001-0145-51010 1,181.25
6/13/2024 99646 Stuard & Associates, Inc Annual Lift/Dumwaiter Inspection 019-1945-55700 150.00
6/13/2024 0 Taste of Candy Southside Occupancy Incentive 054-0000-83100 1,350.00
6/17/2024 0 Bank of Montreal Amazon - Misc Supplies - May Craft Night Out Jars 019-1940-64000 22.99
6/17/2024 0 Bank of Montreal Amazon - Dog Bones to help catch Dogs 001-0125-61000 12.48
6/17/2024 0 Bank of Montreal Amazon - Video Camera 001-0510-83100 2,609.95
6/17/2024 0 Bank of Montreal Birkeys - Filter Kit #576 019-1915-62500 128.06
6/17/2024 0 Bank of Montreal Menards - Adhesive, NRP Panel 019-1915-66000 58.97
6/17/2024 0 Bank of Montreal Menards - Quick Clips 019-1930-66000 24.10
6/17/2024 0 Bank of Montreal REP Fitness - Fitness Equipment - 24-12 021-0000-61800 4,926.65
6/17/2024 0 Bank of Montreal Lowes - Hose, Hose Nozzle 019-1925-65000 44.96
6/17/2024 0 Bank of Montreal Ameren - 04/24 Service #7035 024-0000-20102 41.29
6/17/2024 0 Bank of Montreal Walmart - TV, TV Mount 057-0000-61700 297.00
6/17/2024 0 Bank of Montreal AWWA.ORG - 04/24 - 12/24 - Dues SSeiberlich 061-0000-55000 55.33
6/17/2024 0 Bank of Montreal Freshworks-05/24 - 12/24 -Helpdesk Software - PSB 001-0550-55800 349.99
6/17/2024 0 Bank of Montreal Menards - Misc Supplies to hang Shelf 014-0000-66000 61.94
6/17/2024 0 Bank of Montreal Hy-Vee - Food for Police Week 001-0510-68000 224.65
6/17/2024 0 Bank of Montreal Menards - Shovels 014-0000-66500 74.94
6/17/2024 0 Bank of Montreal Harbor Freight Tools - Jack, Jack Stands 24-11 021-0000-66500 209.98
6/17/2024 0 Bank of Montreal Comcast - 05/24 Internet 001-0207-54000 454.85
6/17/2024 0 Bank of Montreal Amazon - Microfiber Towels 061-0000-65000 12.98
6/17/2024 0 Bank of Montreal Comcast - 05/24 Service 001-0510-54000 19.90
6/17/2024 0 Bank of Montreal Menards - Forms for Disc Golf Tees 012-0000-66000 91.26
6/17/2024 0 Bank of Montreal Amazon - Dry Erase Board 061-0000-61000 69.25
6/17/2024 0 Bank of Montreal Amazon - Paper Plates 001-0510-61000 42.34
6/17/2024 0 Bank of Montreal AAIM Employers Association - HR Seminar 001-0120-54500 95.00
6/17/2024 0 Bank of Montreal Midstate - Filter Cleaning #123 001-0450-55500 33.00
6/17/2024 0 Bank of Montreal Menards - Misc Supplies to Paint Arrows 001-0450-65500 41.13
6/17/2024 0 Bank of Montreal Acushnet - Special Order Golf Balls 019-1920-64000 144.71
6/17/2024 0 Bank of Montreal Menards - LED Bulbs 019-1950-66000 44.95
6/17/2024 0 Bank of Montreal O'Reilly Auto Parts - Electrical Connectors 001-0605-62500 6.99
6/17/2024 0 Bank of Montreal Phillips 66 - Diesel - Mowers 061-0000-62510 132.68
6/17/2024 0 Bank of Montreal Freshworks-05/24 - 12/24 -Helpdesk Software - bld/grds 019-1910-55800 262.50
6/17/2024 0 Bank of Montreal Lowes - Backer Rod 019-1950-66000 88.11
6/17/2024 0 Bank of Montreal Davis Ford - Tax - MMiller 001-0000-10407 4.44
6/17/2024 0 Bank of Montreal Menards - Tarp Straps, Tape 001-0450-65500 35.68
6/17/2024 0 Bank of Montreal International Code Council - 1 & 2 Family Dwelling Electrical Sy 001-0306-54500 91.00
6/17/2024 0 Bank of Montreal Menards - Simple Green, Spray Bottle 019-1950-65000 10.78
6/17/2024 0 Bank of Montreal Pekin Insurance - Police Life Insurance 001-0510-47500 132.00
6/17/2024 0 Bank of Montreal FarmKing - Construction String 014-0000-66000 31.98
6/17/2024 0 Bank of Montreal Vistaprint - Pricing Signicades 019-1940-64000 46.99
6/17/2024 0 Bank of Montreal Amazon - IPAD Charger Cords 019-1930-64000 7.98
6/17/2024 0 Bank of Montreal Walmart - Baggies, Containers, Wash Cloths 019-1950-64125 26.80
6/17/2024 0 Bank of Montreal O'Reilly Auto Parts - Auto Wax 001-0605-65500 19.98
6/17/2024 0 Bank of Montreal Menards - Wire, Wheelbarrow 054-0000-63500 47.93
6/17/2024 0 Bank of Montreal Hy-Vee - Lunch for employees at Fishing Derby 019-1915-68000 58.94
6/17/2024 0 Bank of Montreal Day Break - Diesel - Dump Truck 061-0000-62510 106.59
6/17/2024 0 Bank of Montreal Lowes - Caulk, Concrete, Adhesive 019-1950-66000 40.61
6/17/2024 0 Bank of Montreal AC McCartney - Grill Assy #519 019-1915-62500 312.92
6/17/2024 0 Bank of Montreal Quickscores - Adult Softball Scheduling Services 019-1940-51400 63.00
6/17/2024 0 Bank of Montreal Office Specialists - 05/24 Service 001-0000-20102 2,436.14
6/17/2024 0 Bank of Montreal Amazon - Dry Erase Markers 019-1950-64000 6.99
6/17/2024 0 Bank of Montreal Amazon - Camera Battery, Charging Cord 001-0510-61700 19.99
6/17/2024 0 Bank of Montreal Webber Rental - Concrete Expansion Material 014-0000-66000 28.26
6/17/2024 0 Bank of Montreal Hy-Vee - Food and Beverage Supplies 019-1920-64125 34.09
6/17/2024 0 Bank of Montreal Menards - Push Mower 019-1915-66500 426.98
6/17/2024 0 Bank of Montreal Hy-Vee - Misc Kitchen Supplies - 24-01 021-0000-68000 168.83
6/17/2024 0 Bank of Montreal IAAI - Dues - Seitz 001-0605-55000 133.00
6/17/2024 0 Bank of Montreal Zoro - Misc Supplies 001-0505-66500 52.39
6/17/2024 0 Bank of Montreal Lowes - O-Rings 019-1915-65500 2.92
6/17/2024 0 Bank of Montreal Walmart - Misc Fishing Derby Prizes 019-1940-64000 674.60
6/17/2024 0 Bank of Montreal Airgas - Misc Materials for Grinders 001-0450-66500 120.21
6/17/2024 0 Bank of Montreal Menards - Hitch Ring Mounts 019-1915-66500 26.90
6/17/2024 0 Bank of Montreal Amazon - Bluetooth Speaker - 24-09 021-0000-61800 129.98
6/17/2024 0 Bank of Montreal Callaway - Golf Putter for Resale 019-1920-64000 186.07
6/17/2024 0 Bank of Montreal Breeze Courier - Notice to Bidders - Pavement Management Service 001-0160-51500 21.50
6/17/2024 0 Bank of Montreal Phillips 66 - Diesel - Tractor Loader 061-0000-62510 137.87
6/17/2024 0 Bank of Montreal Amazon - Rocker Switch 014-0000-64500 32.98
6/17/2024 0 Bank of Montreal Farm King - Pins, Hook 001-0450-65500 99.96
6/17/2024 0 Bank of Montreal Lowes - Concrete Patch 019-1950-66000 10.28
6/17/2024 0 Bank of Montreal Amazon - Memory Card 001-0510-83100 42.64
6/17/2024 0 Bank of Montreal Wilson Paper - Squeegee, Handles 019-1930-65000 25.19
6/17/2024 0 Bank of Montreal ACM - Batwing Pins 019-1915-65500 31.78
6/17/2024 0 Bank of Montreal NTOA - Refund Cancelled Training 015-0000-54500 (779.00)
6/17/2024 0 Bank of Montreal Freshworks- 01/25 - 05/25 - Helpdesk Software - PSB 550-55800 001-0000-10701 250.00
6/17/2024 0 Bank of Montreal Grainger - Misc Supplies to Repair Drinking Fountain 019-1930-66000 29.13
6/17/2024 0 Bank of Montreal Lowes - Anvil, Lopper 014-0000-66500 87.94
6/17/2024 0 Bank of Montreal 05/24 CC Charges - ETSB 001-0000-10407 4,455.56
6/17/2024 0 Bank of Montreal Menards - Weed Sprayer, Misc Lawn Maintenance Tools 001-0605-55700 58.57
6/17/2024 0 Bank of Montreal Lowes - Ez Reacher Tools 019-1915-65000 45.96
6/17/2024 0 Bank of Montreal Midstate - Filter Cleaning #122 001-0450-55500 22.00
6/17/2024 0 Bank of Montreal Menards - Gloves - Nature Center Cleanup 019-1940-64000 14.40
6/17/2024 0 Bank of Montreal Amazon - Shark Sunglasses - Fishing Derby 019-1940-64000 123.98
6/17/2024 0 Bank of Montreal Walmart - Misc Supplies - Nature Center 019-1940-64000 29.67
6/17/2024 0 Bank of Montreal Amazon - Utility Frame 001-0410-61700 73.98
6/17/2024 0 Bank of Montreal MAS Track - Annual Fee AVL Devices 030-0370-55800 489.09
6/17/2024 0 Bank of Montreal Menards - Safety Gloves, Vests 001-0450-67500 68.41
6/17/2024 0 Bank of Montreal Hampton Inn - Lodging - Training - Orland Park - Il MSemington 001-0510-54500 600.32
6/17/2024 0 Bank of Montreal Midstate - Filter Cleaning #175 001-0445-55500 9.00
6/17/2024 0 Bank of Montreal Smokin Willies - Food for Project 350 Celebration 054-0000-58500 720.00
6/17/2024 0 Bank of Montreal Hy-Vee - Cooking Butter Spray - for Paint Machine 014-0000-64500 358.80
6/17/2024 0 Bank of Montreal Callaway - Golf Balls for Resale 019-1920-64000 41.66
6/17/2024 0 Bank of Montreal Amazon - Presentation Books 001-0510-61000 64.60
6/17/2024 0 Bank of Montreal Amazon - LED Road Flares 001-0525-64500 28.99
6/17/2024 0 Bank of Montreal Menards - Weed Killer, Shelving Unit 061-0000-66000 153.98
6/17/2024 0 Bank of Montreal Galesburg Electric - Drill Bits 061-0000-66500 15.32
6/17/2024 0 Bank of Montreal Vistaprint - Pricing Signicades 019-1950-64125 93.97
6/17/2024 0 Bank of Montreal Hy-Vee - Food and Beverage Supplies 019-1920-64125 27.42
6/17/2024 0 Bank of Montreal Lowes - Hose Nozzles 019-1950-66000 25.96
6/17/2024 0 Bank of Montreal Freshworks-01/25- 05/25 -Helpdesk Software -bld/grds 1911-55800 019-0000-10701 187.50
6/17/2024 0 Bank of Montreal Harbor Freight - Pump 030-0320-66000 21.99
6/17/2024 0 Bank of Montreal S&S Industrial Supply - Brake Cleaner 001-0445-63000 66.18
6/17/2024 0 Bank of Montreal Little Ceasars - Pizza - Staff Training Night 019-1940-64000 104.85
6/17/2024 0 Bank of Montreal Bound Tree Medical - AEDs 078-0000-67500 912.94
6/17/2024 0 Bank of Montreal Walmart - Misc Supplies for You & Me Paint Night 019-1940-64000 58.49
6/17/2024 0 Bank of Montreal Galesburg Lumber & Supply - Form Screws 014-0000-66000 26.23
6/17/2024 0 Bank of Montreal Webber Rental - Caulk, Concrete Broom 014-0000-66000 174.36
6/17/2024 0 Bank of Montreal Hy-Vee - Food for Police Week 016-0000-68000 278.63
6/17/2024 0 Bank of Montreal Google - You Tube TV Subscription 019-1920-55800 72.99
6/17/2024 0 Bank of Montreal Custom Ink - Padfolios for Employees 001-0110-61000 432.00
6/17/2024 0 Bank of Montreal Walmart - Hot Dog Buns 019-1920-64125 5.88
6/17/2024 0 Bank of Montreal IL State Fire Marshall - Lake Storey - IL OSFM Certificate of Op 019-1935-55700 153.38
6/17/2024 0 Bank of Montreal Farm King - Pipe Fittings 061-0000-65500 8.87
6/17/2024 0 Bank of Montreal Sherwin Williams - Buckets 014-0000-64500 126.00
6/17/2024 0 Bank of Montreal USA BlueBook - Misc Parts to repair Chemical Pump 019-1950-66000 889.26
6/17/2024 0 Bank of Montreal Webber Rental - Float 014-0000-66500 40.90
6/17/2024 0 Bank of Montreal Lowes - Hose Nozzles 019-1930-66000 12.98
6/17/2024 0 Bank of Montreal Even Hotel Chicago - Lodging - ILACP Conference - RIdle 016-0000-54500 188.73
6/17/2024 0 Bank of Montreal Office Specialists - 05/24 Service 061-0000-20102 337.18
6/17/2024 0 Bank of Montreal NAPA - DEF 020-0000-65500 51.96
6/17/2024 0 Bank of Montreal AD McCartney - Seat Switch #520 019-1915-62500 123.78
6/17/2024 0 Bank of Montreal Menards - Bucket, Bushings, Couplings, Nipples, PVC Cement 061-0000-66000 27.02
6/17/2024 0 Bank of Montreal Grainger - Misc Supplies to repair Shower Faucet 019-1950-66000 371.39
6/17/2024 0 Bank of Montreal Activity Messenger - 05/24 - 12/24 - Yearly Subscription 019-1905-55800 763.00
6/17/2024 0 Bank of Montreal Amazon - Goodie Bags - Fishing Derby 019-1940-64000 39.98
6/17/2024 0 Bank of Montreal Callaway - Golf Balls for Resale 019-1920-64000 308.36
6/17/2024 0 Bank of Montreal Zero 9 - Glove Cases, Radio Cases 001-0510-67500 153.96
6/17/2024 0 Bank of Montreal Metropolitain - Parking- Laserfiche Empower Conference- OLucero 001-0207-54500 28.00
6/17/2024 0 Bank of Montreal Hy-Vee - Breakfast Items - Inservice Training 019-1950-64000 64.95
6/17/2024 0 Bank of Montreal Amazon - Digital Cameras 001-0510-61700 164.94
6/17/2024 0 Bank of Montreal Inquire Hire - Background Checks PT Employees 001-0120-51000 207.66
6/17/2024 0 Bank of Montreal Amazon - Mouse Pads, Tri Pod 001-0115-61000 45.97
6/17/2024 0 Bank of Montreal Titanium - PSU 061-0000-61700 134.94
6/17/2024 0 Bank of Montreal Amazon - Protection Plan 001-0410-61700 37.99
6/17/2024 0 Bank of Montreal Midstate - Filter Cleaning #589 019-1965-55500 12.00
6/17/2024 0 Bank of Montreal Amazon - Computer Cables 057-0000-61700 42.67
6/17/2024 0 Bank of Montreal Menards - Bolts 014-0000-64500 4.96
6/17/2024 0 Bank of Montreal Midstate - Filter Cleaning #128 018-0000-55500 30.00
6/17/2024 0 Bank of Montreal Harbor Freight - Welder 014-0000-66500 1,429.95
6/17/2024 0 Bank of Montreal Acushnet - Clothes for Resale 019-1920-64000 619.52
6/17/2024 0 Bank of Montreal Hudson St. - Meals - Laserfiche Empower Conference- OLucero 001-0207-54500 4.79
6/17/2024 0 Bank of Montreal TLO - 04/24 Service 001-0510-55800 75.00
6/17/2024 0 Bank of Montreal Iron Spike - Lunch Meeting Officer Wellness - 3 Employees 001-0510-54500 40.14
6/17/2024 0 Bank of Montreal Witmer - Industrial Portable Fan 001-0605-66500 4,080.78
6/17/2024 0 Bank of Montreal Lowes - Paint 019-1930-66000 37.98
6/17/2024 0 Bank of Montreal Menards - Plunger, Hose Mender 019-1925-65000 18.47
6/17/2024 0 Bank of Montreal Lowes - Trees - Library 001-0000-10407 730.52
6/17/2024 0 Bank of Montreal Comcast - 05/24 Service 001-0630-54000 20.00
6/17/2024 0 Bank of Montreal AC McCartney - Spindle #520 019-1915-62500 119.27
6/17/2024 0 Bank of Montreal Arthurs Deli - Meals - CTS Software Demo Dixon Il - 7 Employees 030-0320-54500 46.04
6/17/2024 0 Bank of Montreal American AED - Refund Overcharge - AED Unit - Airport 020-0000-37100 (149.00)
6/17/2024 0 Bank of Montreal Lowes - Soil - Library 001-0000-10407 23.94
6/17/2024 0 Bank of Montreal Menards - Plywood, Lumber 001-0605-66000 509.95
6/17/2024 0 Bank of Montreal Lowes - Plants - Library 001-0000-10407 153.89
6/17/2024 0 Bank of Montreal Amazon - Test Strips, Bottles, Order Pads, Thermometers 019-1950-64125 92.36
6/17/2024 0 Bank of Montreal AMP Services - Emergency Call out Water Main Break 078-0000-56534 284.00
6/17/2024 0 Bank of Montreal AT&T - First Net - 04/24 Service 061-0000-20102 384.47
6/17/2024 0 Bank of Montreal Walmart - Sugar, Air Freshner, Bug Traps 019-1910-65000 74.61
6/17/2024 0 Bank of Montreal Walmart - Misc Hygiene Products - Lifeguard 019-1950-64000 122.81
6/17/2024 0 Bank of Montreal Office Specialists - 05/24 Service 067-0000-20102 31.39
6/17/2024 0 Bank of Montreal NTOA -Supervising Patrol Critical Incid- KWinbigler 015-0000-54500 311.00
6/17/2024 0 Bank of Montreal PH&S - Nitrile Gloves 019-1910-67500 131.00
6/17/2024 0 Bank of Montreal Amazon - Tape 001-0510-61000 24.99
6/17/2024 0 Bank of Montreal Office Specialists - 05/24 Service 078-0000-20102 54.83
6/17/2024 0 Bank of Montreal Ameren - 04/24 Service #0034 024-0000-20102 268.15
6/17/2024 0 Bank of Montreal Titanium - Cat Cables 001-0207-61700 447.54
6/17/2024 0 Bank of Montreal Amazon - Plastic Cups, Paper Towels 001-0205-61000 50.78
6/17/2024 0 Bank of Montreal Lowes - Concrete for Disc Golf 012-0000-66000 30.78
6/17/2024 0 Bank of Montreal Birkeys - Strut #582 019-1965-62500 73.25
6/17/2024 0 Bank of Montreal Amazon - Return DVD Burner 001-0510-61700 (136.56)
6/17/2024 0 Bank of Montreal Amazon - Cleaning Utensils 001-0510-61000 39.96
6/17/2024 0 Bank of Montreal Menards - Potting Soil, Weeder 019-1915-63500 119.68
6/17/2024 0 Bank of Montreal Henn House BBQ - Food for Police Week 001-0510-68000 250.00
6/17/2024 0 Bank of Montreal Amazon - Shark Sunglasses - Fishing Derby 019-1940-64000 619.90
6/17/2024 0 Bank of Montreal Facebook - Ads for Dance Night 019-1905-51500 25.00
6/17/2024 0 Bank of Montreal Lowes - Assorted Flowers & Plants 019-1915-63500 35.77
6/17/2024 0 Bank of Montreal Lowes - Razor Blades, Tape, Plunger 019-1915-65000 35.64
6/17/2024 0 Bank of Montreal Lowes - Shop Vac 019-1925-65000 59.98
6/17/2024 0 Bank of Montreal AT&T - First Net - 04/24 Service 016-0000-20102 10.25
6/17/2024 0 Bank of Montreal Lowes - Screws 001-0605-62500 1.38
6/17/2024 0 Bank of Montreal AC McCartney - Filter Kit #530 019-1915-62500 39.53
6/17/2024 0 Bank of Montreal AC McCartney - Return Filter Kit #530 019-1915-62500 (40.23)
6/17/2024 0 Bank of Montreal Advance Auto - DEF 020-0000-65500 67.96
6/17/2024 0 Bank of Montreal McDonalds - Meals - Laserfiche Empower Conference- OLucero 001-0207-54500 19.09
6/17/2024 0 Bank of Montreal Menards - Holesaw, Grommet 019-1910-66500 17.98
6/17/2024 0 Bank of Montreal Office Specialists - 05/24 Service 019-0000-20102 178.95
6/17/2024 0 Bank of Montreal Harbor Freight - Grinder, Cut off Wheels 019-1965-66500 60.97
6/17/2024 0 Bank of Montreal USA BlueBook - KOP Kit 019-1955-65500 173.30
6/17/2024 0 Bank of Montreal Menards - Misc Supplies - Fishing Derbry Prizes 019-1940-64000 540.97
6/17/2024 0 Bank of Montreal Smokin Willies - Firefighter of the Year Dinner 001-0605-58500 400.00
6/17/2024 0 Bank of Montreal Hy-Vee - Donuts for Training 030-0370-68000 37.98
6/17/2024 0 Bank of Montreal Hampton Inn - Lodging - Training - Orland Park - Il MSemington 001-0510-54500 150.08
6/17/2024 0 Bank of Montreal Hy-Vee - Coffee Supplies 019-1920-64125 9.97
6/17/2024 0 Bank of Montreal Menards - Soil, Seeds, Plants - 2nd Sat Nature Center Garden 019-1940-64000 57.39
6/17/2024 0 Bank of Montreal Amazon - Hi-Vis Coat - Crossing Guard 001-0525-67500 40.38
6/17/2024 0 Bank of Montreal Freshworks - 05/24 - 12/24 - Helpdesk Software - IT 001-0207-55800 874.99
6/17/2024 0 Bank of Montreal Hy-Vee - Hot Dog Buns 019-1920-64125 21.54
6/17/2024 0 Bank of Montreal Build A Sign - New City Lot Sale Signs 001-0306-51500 539.20
6/17/2024 0 Bank of Montreal Webber Rental - Mower Blades 019-1915-65500 70.82
6/17/2024 0 Bank of Montreal SQ FGE.Devon Gosq.com - Drone Photography/Videography - Library 001-0000-10407 750.00
6/17/2024 0 Bank of Montreal Galesurg GN GR & Ammo- Safety Pepper Spray-Park Night lock up 019-1915-67500 19.99
6/17/2024 0 Bank of Montreal Midstate - Filter Cleaning #128 018-0000-55500 20.00
6/17/2024 0 Bank of Montreal Qwinix Tech - 04/24 - 12/24 Google Wrokspace Lic 001-0207-55800 582.32
6/17/2024 0 Bank of Montreal Walmart - Hot Dog Supplies 019-1920-64125 8.82
6/17/2024 0 Bank of Montreal Henn House BBQ - Tax - KLegate 001-0000-10407 19.38
6/17/2024 0 Bank of Montreal Amazon - Tow Harness #62 001-0450-62500 63.39
6/17/2024 0 Bank of Montreal Midstate - Filter Cleaning #120 001-0450-55500 20.00
6/17/2024 0 Bank of Montreal Birkeys - Filter Kit #123 001-0450-62500 165.80
6/17/2024 0 Bank of Montreal Lowes - Hose Menders 019-1915-65500 8.96
6/17/2024 0 Bank of Montreal NTOA -Supervising Patrol Critical Incid- MSemington 015-0000-54500 311.00
6/17/2024 0 Bank of Montreal Amazon - Hats, Tumblers, Lanyards - Lifeguards 019-1950-64000 164.65
6/17/2024 0 Bank of Montreal SwimCapz - Lakeside Makos - Swim Team Caps 019-1940-64000 274.75
6/17/2024 0 Bank of Montreal 05/24 CC Charges - Library 001-0000-10407 14,198.42
6/17/2024 0 Bank of Montreal Menards - Misc Supplies - Fishing Derby Prizes 019-1940-64000 673.29
6/17/2024 0 Bank of Montreal Amazon - Replacement Drain Grates, Water Spigot Key 019-1950-66000 23.98
6/17/2024 0 Bank of Montreal Kinsey Machine Shop - Rebuild Cylinder Head #304 001-0450-55500 406.85
6/17/2024 0 Bank of Montreal Menards - Weed Killer 061-0000-63500 211.96
6/17/2024 0 Bank of Montreal Menards - Weed Killer 001-0450-63500 69.94
6/17/2024 0 Bank of Montreal Amazon - Hat - Lifeguard 019-1950-64000 19.95
6/17/2024 0 Bank of Montreal Office Specialists - 05/24 Service 019-0000-20102 50.00
6/17/2024 0 Bank of Montreal Drury Inn - Lodging - Springfield Il - EPearson 001-0510-54500 365.94
6/17/2024 0 Bank of Montreal Harbor Freight - Blades 001-0605-62500 17.97
6/17/2024 0 Bank of Montreal SCW - PDUs 001-0207-61700 804.04
6/17/2024 0 Bank of Montreal Harbor Freight Tools - Tires 001-0605-66500 19.98
6/17/2024 0 Bank of Montreal American Red Cross - Lifeguard Certification Class 019-1940-54500 276.00
6/17/2024 0 Bank of Montreal Galesburg Electric - Screwdrivers 061-0000-66500 41.33
6/17/2024 0 Bank of Montreal MAS Track - Annual Fee AVL Devices #2003 030-0370-55800 160.00
6/17/2024 0 Bank of Montreal Menards - White Board, Markers, Mounting Hardware 001-0605-65000 43.77
6/17/2024 0 Bank of Montreal Menards - Bolts 019-1915-65000 9.78
6/17/2024 0 Bank of Montreal Five Below - Misc Supplies - Fishing Derby Prizes 019-1940-64000 1,077.55
6/17/2024 0 Bank of Montreal Allegra - Laminated Maps 001-0605-51000 36.00
6/17/2024 0 Bank of Montreal AC McCartney - Misc Parts for Mower 061-0000-65500 42.94
6/17/2024 0 Bank of Montreal Amazon - Name Tags 019-1945-64000 35.16
6/17/2024 0 Bank of Montreal Neil Thomas - Water Heater Inspection - 1290 N Seminary St 078-0000-56534 105.00
6/17/2024 0 Bank of Montreal Trans Air - Ac Compressor #468 030-0320-62500 240.00
6/17/2024 0 Bank of Montreal Comcast - 05/24 S HD Technology Fee #24-06 021-0000-54000 9.95
6/17/2024 0 Bank of Montreal Foxfurry LLC - Light Attachment for Shield 001-0510-66500 103.99
6/17/2024 0 Bank of Montreal Office Specialists - 05/24 Service 030-0000-20102 100.52
6/17/2024 0 Bank of Montreal Menards - Hose Nozzle, Hose, Hex Nuts 019-1915-65500 15.96
6/17/2024 0 Bank of Montreal Hy-Vee - Hot Chocolate for Resale 019-1920-64125 8.67
6/17/2024 0 Bank of Montreal Allegra - Fixed Punch Cards 030-0370-51500 93.00
6/17/2024 0 Bank of Montreal Menards - RV Cord 019-1925-66000 38.27
6/17/2024 0 Bank of Montreal Speedway - Fuel ILACP Conference 016-0000-54500 20.00
6/17/2024 0 Bank of Montreal AC McCartney - Bonnet #519 019-1915-62500 542.04
6/17/2024 0 Bank of Montreal Amazon- Misc Supplies for SRT 001-0510-59300 533.73
6/17/2024 0 Bank of Montreal Amazon - Keyboard 001-0550-61700 57.80
6/17/2024 0 Bank of Montreal Walmart - Hot Dog Buns 019-1920-64125 11.76
6/17/2024 0 Bank of Montreal Midstate - Filter Cleaning #576 019-1915-55500 12.00
6/17/2024 0 Bank of Montreal Amazon - Misc Supplies Fishing Derby Prizes/Goody Bags 019-1940-64000 145.80
6/17/2024 0 Bank of Montreal Bound Tree Medical - Misc EMS Supplies 001-0605-68600 296.46
6/17/2024 0 Bank of Montreal Callaway - Golf Balls for Resale 019-1920-64000 83.32
6/17/2024 0 Bank of Montreal Menards - O-Rings 019-1915-65500 7.12
6/17/2024 0 Bank of Montreal Menards - Freezer Pops 019-1940-64000 13.98
6/17/2024 0 Bank of Montreal Amazon - Lights 014-0000-64500 29.15
6/17/2024 0 Bank of Montreal Amazon - Car Mount 001-0410-61700 96.99
6/17/2024 0 Bank of Montreal Ray O'Herron - Belt - Winbigler 001-0510-67500 35.98
6/17/2024 0 Bank of Montreal CDWg - Keyboard, Mouse 001-0207-61700 25.36
6/17/2024 0 Bank of Montreal Amazon - Chairs 001-0510-61800 163.08
6/17/2024 0 Bank of Montreal Amazon - Mount for Ipads in Trucks 001-0605-61700 128.98
6/17/2024 0 Bank of Montreal Menards - Rubber Grommets, Electrical Box & Cover, Paper Rags 061-0000-66000 15.54
6/17/2024 0 Bank of Montreal Inquire Hire - Background Checks PT Employees 001-0120-51000 55.64
6/17/2024 0 Bank of Montreal Canva - Business Cards, Custom Notepads 001-0110-61000 48.50
6/17/2024 0 Bank of Montreal Walmart - Hot Dog Supplies 019-1920-64125 25.00
6/17/2024 0 Bank of Montreal Farm King - Tools 061-0000-65000 132.95
6/17/2024 0 Bank of Montreal Freshworks - 01/25- 05/25 - Helpdesk Software - IT 207-55800 001-0000-10701 625.00
6/17/2024 0 Bank of Montreal Amazon - Lifeguard Sun Protective Hat 019-1950-64000 19.99
6/17/2024 0 Bank of Montreal Sling - Monthly Scheduling App 019-1905-55800 113.60
6/17/2024 0 Bank of Montreal Amazon - Garage Door Openers 014-0000-65500 52.80
6/17/2024 0 Bank of Montreal Lowes - Lumber for Forms 014-0000-66000 79.08
6/17/2024 0 Bank of Montreal Menards - Laundry Detergent 001-0605-65000 79.76
6/17/2024 0 Bank of Montreal American Red Cross - Lifeguard Mannuals 019-1950-67500 105.92
6/17/2024 0 Bank of Montreal Kaser Power Equip - Housing #589 019-1965-62500 47.95
6/17/2024 0 Bank of Montreal Menards - Saw Blades 001-0445-63000 15.48
6/17/2024 0 Bank of Montreal AC McCartney - Filter Kit #530 019-1915-62500 40.23
6/17/2024 0 Bank of Montreal Menards - Bug Spray 030-0320-62500 82.79
6/17/2024 0 Bank of Montreal Titanium - Windows Server Lic -Servers 061-0000-55800 3,214.30
6/17/2024 0 Bank of Montreal Amazon - IPAD Charger Cords 019-1950-64000 8.50
6/17/2024 0 Bank of Montreal Amazon - CPR Face Shield 019-1940-64000 15.50
6/17/2024 0 Bank of Montreal Hy-Vee - Hot Dog Supplies 019-1920-64125 31.41
6/17/2024 0 Bank of Montreal Even Hotel Chicago - Lodging - ILACP Conference - RIdle 016-0000-54500 373.92
6/17/2024 0 Bank of Montreal Lowes - Totes 001-0510-61000 90.80
6/17/2024 0 Bank of Montreal Davis Ford - Fuel Cap #167 001-0445-62500 45.50
6/17/2024 0 Bank of Montreal Bound Tree Medical - Misc EMS Supplies 001-0605-68600 402.03
6/17/2024 0 Bank of Montreal SCW - Speakers 001-0207-61700 101.84
6/17/2024 0 Bank of Montreal Pekin Insurance - Fire Life Insurance 001-0605-47500 132.00
6/17/2024 0 Bank of Montreal The Green Thumbers - Trees - Library 001-0000-10407 524.88
6/17/2024 0 Bank of Montreal Hy-Vee - Food and Beverage Supplies 019-1920-64125 25.41
6/17/2024 0 Bank of Montreal Inquire Hire - Background Checks PT Employees 001-0120-51000 214.00
6/17/2024 0 Bank of Montreal Amazon - Safety Glasses 001-0450-67500 45.17
6/17/2024 0 Bank of Montreal Titanium - Phone Line Test Kit 001-0207-61700 190.46
6/17/2024 0 Bank of Montreal Hy-Vee - Hot Dog Supplies 019-1920-64125 29.91
6/17/2024 0 Bank of Montreal White Chevrolet - Engine Diagnosis #2003 030-0320-55500 195.00
6/17/2024 0 Bank of Montreal Sling - Monthly Service 001-0550-55800 75.00
6/17/2024 0 Bank of Montreal AC McCartney - Tie Rod #520 019-1915-62500 316.37
6/17/2024 0 Bank of Montreal Lowes - Concrete for Disc Golf 012-0000-66000 20.52
6/17/2024 0 Bank of Montreal UPS - Postage to mail Fire Written tests for Scoring 001-0505-53000 12.67
6/17/2024 0 Bank of Montreal Advance Auto - Paint 014-0000-64500 15.90
6/17/2024 0 Bank of Montreal Gannett - Monthly Register Mail Subscription 001-0110-55000 7.99
6/17/2024 0 Bank of Montreal Harbor Freight - Tool & Dye Kit 030-0320-66500 59.99
6/17/2024 0 Bank of Montreal AT&T - First Net - 04/24 Service 019-0000-20102 195.97
6/17/2024 0 Bank of Montreal Menards - Self Tapping 030-0370-66500 3.29
6/17/2024 0 Bank of Montreal Amazon - Misc Supplies - May Craft Night Out, You&Me Paint Nigh 019-1940-64000 63.96
6/17/2024 0 Bank of Montreal Neil Thomas - Furnace Inspection - 1290 N Seminary St 078-0000-56534 105.00
6/17/2024 0 Bank of Montreal Birkeys - Brake Cable #576 019-1915-62500 54.67
6/17/2024 0 Bank of Montreal AT&T - First Net - 04/24 Service 030-0000-20102 597.57
6/17/2024 0 Bank of Montreal Home Depot - Mower 24-13 021-0000-66500 999.00
6/17/2024 0 Bank of Montreal Hy-Vee - Food and Beverage Supplies 019-1920-64125 14.17
6/17/2024 0 Bank of Montreal Harbor Freight - Creeper 001-0450-66500 84.99
6/17/2024 0 Bank of Montreal Lowes - PVC Tubing 019-1950-66000 16.96
6/17/2024 0 Bank of Montreal Freshworks-01/25- 05/25 -Helpdesk Software -bld/grds 1910-55800 019-0000-10701 187.50
6/17/2024 0 Bank of Montreal Amazon - Thermal Receipt Paper 061-0000-61700 57.71
6/17/2024 0 Bank of Montreal Menards - Screws 001-0605-62500 5.23
6/17/2024 0 Bank of Montreal Hy-Vee - Return Misc Food for Police Week 016-0000-68000 (28.14)
6/17/2024 0 Bank of Montreal Walmart - Misc Supplies - Fishing Derby Prizes 019-1940-64000 210.20
6/17/2024 0 Bank of Montreal Freshworks-05/24 - 12/24 -Helpdesk Software - bld/grds 019-1911-55800 262.50
6/17/2024 0 Bank of Montreal Harbor Freight - Winch Mount 001-0445-63000 59.98
6/17/2024 0 Bank of Montreal Lowes - Assorted Flowers & Plants 019-1915-63500 35.77
6/17/2024 0 Bank of Montreal UPS - Shipping 001-0605-53000 63.14
6/17/2024 0 Bank of Montreal Walmart - Hot Dog Supplies 019-1920-64125 18.37
6/17/2024 0 Bank of Montreal Amazon - Camera - To Be Refunded -TMiller 001-0000-10407 499.99
6/17/2024 0 Bank of Montreal O'Reilly Auto Parts - Electrical Connectors 001-0605-62500 10.48
6/17/2024 0 Bank of Montreal American AED - AED Unit - Airport 020-0000-37100 1,443.00
6/17/2024 0 Bank of Montreal Jimmy Johns - Lunch - Police/Fire Commission 001-0505-68000 33.38
6/17/2024 0 Bank of Montreal Menards - Rachet Straps, Safety Vest, Wipes 019-1965-66500 34.96
6/17/2024 0 Bank of Montreal Hy-Vee - Misc Kitchen Supplies - 24-01 021-0000-68000 53.37
6/17/2024 0 Bank of Montreal Amazon - Temperature Gun 001-0410-66500 59.97
6/17/2024 0 Bank of Montreal Menards - Furnace Filters 001-0605-65000 118.88
6/17/2024 0 Bank of Montreal Amazon - GPS Preview Remote 001-0410-61700 149.99
6/17/2024 0 Bank of Montreal Activity Messenger -01/25-05/25-Yearly Subscription-1905-55800 019-0000-10701 545.00
6/17/2024 0 Bank of Montreal Ray O'Herron - OC Spray, Peper Spray 001-0510-66500 128.29
6/17/2024 0 Bank of Montreal Lowes -Refund of Tax & Return of Supplies - Water Loss 078-0000-56534 (173.39)
6/17/2024 0 Bank of Montreal Menards - Misc Supplies 001-0605-65000 42.98
6/17/2024 0 Bank of Montreal Menards - Misc Cleaning Supplies 030-0370-65000 38.78
6/17/2024 0 Bank of Montreal AWWA.ORG - 01/25 - 04/25 - Dues SSeiberlich - 61-55000 061-0000-10701 27.67
6/17/2024 0 Bank of Montreal Menards - Brushes #600 001-0445-62500 17.97
6/17/2024 0 Bank of Montreal Strictly Tech - Wireless Mouse 001-0207-61700 105.00
6/17/2024 0 Bank of Montreal Walmart - Decorations 019-1940-64000 45.72
6/17/2024 0 Bank of Montreal Amazon - Chainsaw Piston 061-0000-65500 28.80
6/17/2024 0 Bank of Montreal Otter AI Mountain View - Monthly Notes & Transcription Service 001-0115-58500 30.00
6/17/2024 0 Bank of Montreal Ray O'Herron - Uniform Pants 001-0510-67500 251.96
6/17/2024 0 Bank of Montreal USPS - Stamps 030-0370-53000 95.20
6/17/2024 0 Bank of Montreal MrStungun - Taser Batteries 001-0510-66500 489.75
6/17/2024 0 Bank of Montreal Allegra - Fixed Punch Cards 030-0370-51500 69.90
6/17/2024 0 Bank of Montreal REP Fitness - Misc Parts for Fitness Equipment 001-0605-65500 72.00
6/17/2024 0 Bank of Montreal Lowes - Tap & Drill Set 019-1950-66500 8.98
6/17/2024 0 Bank of Montreal AT&T - First Net - 04/24 Service 001-0000-20102 1,062.50
6/17/2024 0 Bank of Montreal Midstate - Filter Cleaning #586 019-1965-55500 12.00
6/17/2024 0 Bank of Montreal Ray O'Herron - OC Cases, Double Mag Pouches, Hand Cuffs 001-0510-67500 329.21
6/17/2024 0 Bank of Montreal Amazon - Misc ERC Supplies 001-0120-58500 23.64
6/17/2024 0 Bank of Montreal Midstate - Filter Cleaning #585 019-1965-55500 12.00
6/17/2024 0 Bank of Montreal Qwinix Tech - 01/25 - 05/25 - Google Wrokspace Lic 207-55800 001-0000-10701 145.58
6/17/2024 0 Bank of Montreal Lowes - Drill Bits, Wall Anchors 019-1911-66000 120.34
6/17/2024 0 Bank of Montreal Menards - Stakes, Screws - Library 001-0000-10407 40.76
6/17/2024 0 Bank of Montreal Wilson Paper - Windshield Towels 001-0445-63000 54.21
6/17/2024 0 Bank of Montreal Harbor Freight - Sprayer Parts 061-0000-65500 13.99
6/17/2024 0 Bank of Montreal Phillips 66 - Bulk Tank Diesel 061-0000-62510 202.29
6/17/2024 0 Bank of Montreal Menards - Water Cooler, Hand Cleaner, Tape Measure 061-0000-66000 95.53
6/17/2024 0 Bank of Montreal Lowes - Drill 030-0370-66500 227.34
6/17/2024 0 Bank of Montreal IDPH - Caruana - EMT Renewal 001-0605-55000 21.00
6/17/2024 0 Bank of Montreal Lowes - Batteries, PVC Tubing 019-1950-66000 41.92
6/17/2024 0 Bank of Montreal Kaser Power Equip - Air Filter #306 001-0450-62500 55.80
6/17/2024 0 Bank of Montreal MTC Communications - 05/24 Internet Oquawaka 061-0000-54000 89.95
6/17/2024 0 Bank of Montreal Lowes - Concrete, Misc Hardware for Disc Golf 012-0000-66000 31.70
6/17/2024 0 Bank of Montreal Amazon - LED Electronic Ballast 014-0000-64500 250.00
6/17/2024 0 Bank of Montreal Arthurs Deli - Meals - CTS Software Demo Dixon Il - 7 Employees 030-0370-54500 46.04
6/17/2024 0 Bank of Montreal Menards - Misc Supplies to fix Median Signs,Push Button,Tools 014-0000-64500 64.44
6/17/2024 0 Bank of Montreal Lowes - Misc Hardware for Disc Golf 012-0000-66000 21.96
6/17/2024 0 Bank of Montreal Menards - Vehicle Cleaning Brush 001-0605-62500 11.99
6/17/2024 0 Bank of Montreal Midstate - Filter Cleaning #182 001-0445-55500 9.00
6/17/2024 0 Bank of Montreal Rexco - Oil Cap #538 019-1915-62500 51.37
6/17/2024 0 Bank of Montreal O'Reilly Auto Parts - Mirror 061-0000-66500 15.99
6/17/2024 0 Bank of Montreal NRPA - Group Dues 019-1905-55000 470.00
6/17/2024 0 Bank of Montreal USA BlueBook - Hydrant Oil, Grease 061-0000-65500 239.80
6/17/2024 0 Bank of Montreal Wilson Paper - Squeegee, Handles 019-1950-65000 50.38
6/17/2024 0 Bank of Montreal MAS Track - Annual Fee AVL Devices #1025 030-0320-55800 200.00
6/17/2024 0 Bank of Montreal Walmart - Fishing Line, Bobbers, Weights 019-1940-64000 27.74
6/17/2024 0 Bank of Montreal Harbor Freight - Tool & Dye Kit 030-0320-66500 89.99
6/17/2024 0 Bank of Montreal MAS Track - Annual Fee AVL Devices #459,461,464,465,467,468 030-0320-55800 960.00
6/17/2024 0 Bank of Montreal Constellix - DNS Service 001-0207-55800 5.91
6/17/2024 0 Bank of Montreal Midstate - Filter Cleaning #159 001-0445-55500 7.00
6/17/2024 0 Bank of Montreal Farm King - Weed Killer 061-0000-63500 115.28
6/17/2024 0 Bank of Montreal Lock & Key Shop - Keys 001-0605-66000 24.00
6/17/2024 0 Bank of Montreal Amazon - Canopy Tent Weights 019-1940-64000 40.51
6/17/2024 0 Bank of Montreal Menards - Backer Rod 019-1950-66000 59.91
6/17/2024 0 Bank of Montreal Menards - Drill Bits, Bolts, Hardware for Bolts 019-1930-66000 14.34
6/17/2024 0 Bank of Montreal Amazon - Printer/Toner Cartridges 001-0550-61000 336.89
6/17/2024 0 Bank of Montreal Amazon - Feather Flags 019-1940-64000 258.24
6/17/2024 0 Bank of Montreal AT&T - First Net - 05/24 Service 001-0510-54000 616.08
6/17/2024 0 Bank of Montreal Lowes - JB Weld 019-1915-65500 16.94
6/20/2024 0 Chuck Humes 06/18 - Umped Softball - 3 Games 019-1940-51400 120.00
6/20/2024 0 Compass Mineral America, Inc 2024 Winter Supply of Rock Salt 011-0000-66000 6,975.15
6/20/2024 0 Dearborn National Life Insurance Co.06/24 Life Insurance Premiums 001-0207-47500 61.20
6/20/2024 0 Dearborn National Life Insurance Co.06/24 Life Insurance Premiums 001-0410-47500 129.60
6/20/2024 0 Dearborn National Life Insurance Co.06/24 Life Insurance Premiums 001-0110-47500 100.80
6/20/2024 0 Dearborn National Life Insurance Co.06/24 Life Insurance Premiums 001-0605-47500 216.00
6/20/2024 0 Dearborn National Life Insurance Co.06/24 Life Insurance Premiums 001-0205-47500 172.80
6/20/2024 0 Dearborn National Life Insurance Co.06/24 Life Insurance Premiums 001-0120-47500 48.78
6/20/2024 0 Dearborn National Life Insurance Co.06/24 Life Insurance Premiums 017-0000-47500 14.40
6/20/2024 0 Dearborn National Life Insurance Co.06/24 Life Insurance Premiums 001-0305-47500 21.18
6/20/2024 0 Dearborn National Life Insurance Co.06/24 Life Insurance Premiums 023-0000-47500 5.40
6/20/2024 0 Dearborn National Life Insurance Co.06/24 Life Insurance Premiums 018-0000-47500 46.80
6/20/2024 0 Dearborn National Life Insurance Co.06/24 Life Insurance Premiums 030-0370-47500 54.00
6/20/2024 0 Dearborn National Life Insurance Co.06/24 Life Insurance Premiums 014-0000-47500 72.00
6/20/2024 0 Dearborn National Life Insurance Co.06/24 Life Insurance Premiums 001-0306-47500 166.98
6/20/2024 0 Dearborn National Life Insurance Co.06/24 Life Insurance Premiums 078-0000-47500 10.62
6/20/2024 0 Dearborn National Life Insurance Co.06/24 Life Insurance Premiums 001-0445-47500 36.00
6/20/2024 0 Dearborn National Life Insurance Co.06/24 Life Insurance Premiums 001-0550-47500 108.00
6/20/2024 0 Dearborn National Life Insurance Co.06/24 Vision Insurance Premiums 078-0000-20315 2,555.35
6/20/2024 0 Dearborn National Life Insurance Co.06/24 Life Insurance Premiums 001-0115-47500 72.00
6/20/2024 0 Dearborn National Life Insurance Co.06/24 Life Insurance Premiums 067-0000-47500 1.80
6/20/2024 0 Dearborn National Life Insurance Co.06/24 Life Insurance Premiums 024-0000-47500 24.09
6/20/2024 0 Dearborn National Life Insurance Co.06/24 Life Insurance Premiums 061-0000-47500 207.45
6/20/2024 0 Dearborn National Life Insurance Co.06/24 Life Insurance Premiums 030-0320-47500 54.00
6/20/2024 0 Dearborn National Life Insurance Co.06/24 Life Insurance Premiums 001-0510-47500 453.60
6/20/2024 0 Dearborn National Life Insurance Co.06/24 Life Insurance Premiums 020-0000-47500 5.40
6/20/2024 0 Dearborn National Life Insurance Co.06/24 Life Insurance Premiums 019-1920-47500 72.00
6/20/2024 0 Dearborn National Life Insurance Co.06/24 Life Insurance Premiums 001-0450-47500 63.00
6/20/2024 0 Dearborn National Life Insurance Co.06/24 Life Insurance Premiums 019-1905-47500 138.30
6/20/2024 99717 Debra Likes Final Settlement of Water Back 078-0000-56534 1,236.41
6/20/2024 0 Euclid Beverage Liquor for Golf Concessions 019-1920-64125 317.80
6/20/2024 0 G & M Distributors Liquor for Golf Concession 019-1920-64125 308.20
6/20/2024 0 Hutchison Engineering, Inc Preliminary Engineering for the Simmons St Streetscape & Parking 013-0000-76000 18,773.71
6/20/2024 0 Illinois Department of Revenue 05/24 Sales Tax 019-1930-84000 17.00
6/20/2024 0 Illinois Department of Revenue 05/24 Sales Tax 019-1925-84000 58.00
6/20/2024 0 Illinois Department of Revenue 05/24 Sales Tax 019-1940-84000 17.00
6/20/2024 0 Illinois Department of Revenue 05/24 Sales Tax 019-1950-84000 168.00
6/20/2024 0 Illinois Department of Revenue 05/24 Sales Tax 019-1920-84000 1,947.00
6/20/2024 0 IMRF 12/23 Contributions - J Horner Contributions 001-0000-20311 919.13
6/20/2024 0 IMRF 05/24 IMRF Contributions 001-0000-20311 161,774.22
6/20/2024 0 James Hyler 06/18 - Umped Softball - 3 Games 019-1940-51400 120.00
6/20/2024 0 Oneida Network Services, Inc 06/24 Internet - Kerzi Acct#1101994 001-0207-54000 50.00 6/20/2024 0 Quadient Leasing USA, Inc Postage for Machine 061-0000-10702 500.00
6/20/2024 99718 Secretary of State Vehicle Registration 030-0370-51000 173.00
6/20/2024 0 T TECH 05/24 UB ACH Fees 061-0000-51000 794.09
6/20/2024 0 T TECH 05/24 UB ACH Fees 067-0000-51000 397.05
Grand Total 414,756.35$
User:
Printed:12/22/2023 - 5:33PM
shelms
Transactions by Account
Batch:00002.12.2023
Accounts Payable
Account Number Vendor AmountDescription PO No Date
001-0000-10407-00 Kelli Bennewitz Refund Overpayment for Lands End Order - KBennewitz 17.4712/22/2023
001-0000-10407-00 SOLV W2 , Envelopes - Library 27.4312/22/2023
001-0000-10801-00 Interstate Battery Systems of Central IllinoisBatteries 279.9012/22/2023
001-0000-10801-00 Knapheide Truck Equipment Spinner Motors 1,059.6212/22/2023
001-0000-10801-00 Mack Sales & Service of Morton Air Dryer 278.0012/22/2023
001-0000-10801-00 Midstate Manufacturing, Inc.Plugs, Coupler 690.6311/30/2023
001-0000-10801-00 Valley Distribution Corp.Engine Oil 890.2012/22/2023
001-0000-10802-00 Herr Petroleum Corp 6999 Gal Reg N/L Eth Dir Load 17,189.17 000009235512/22/2023
001-0000-20102-00 Brightspeed 12/23 Service Acct# 304035525 1,572.1412/22/2023
22,004.56Subtotal for Divison: 0000
001-0105-51000-00 Galesburg Area Chamber of Commerce 12/14 - E-Blast - Welcome Eric Hanson 50.0012/22/2023
50.00Subtotal for Divison: 0105
001-0110-61000-00 Office Specialists, Inc.Folders, Pens 31.0612/22/2023
001-0110-61000-00 Office Specialists, Inc.Cups 3.5512/22/2023
34.61Subtotal for Divison: 0110
001-0115-51000-00 SpringbrookSoftware LLC 11/23 - PayPad Transaction Fee 28.5012/22/2023
001-0115-55800-00 iWorQ Systems 2024 License Managment pkg for City Clerk (115-55800) 1,500.00 000009259701/01/2024
001-0115-55800-00 JustFOIA 2024 JustFOIA Agreement 4,624.59 000009259801/01/2024
001-0115-61000-00 Office Specialists, Inc.Calendar 29.3812/22/2023
001-0115-61000-00 Office Specialists, Inc.Paper, Calendars, Labels 100.8412/22/2023
6,283.31Subtotal for Divison: 0115
001-0160-51000-00 Credit Collection Partners 11/23 Service 12.5012/22/2023
001-0160-59516-00 Steven W Davis 2024 Website Photography Service 3,750.0001/01/2024
001-0160-59520-00 Zakary Warfield 12/14 - Stipened for Youth Commission 30.0012/22/2023
001-0160-59520-00 Madison Springer 12/14 - Youth Commission Meeting Stipend 30.0012/22/2023
AP-Transactions by Account (12/22/2023 - 5:33 PM)Page 1
January 2, 2024 Advanced Checks
Account Number Vendor AmountDescription PO No Date
001-0160-59523-00 Galesburg Downtown Council 2022 Property Tax Levy - Maintenance 1,102.9112/22/2023
001-0160-59523-00 Galesburg Downtown Council 2022 Property Tax Levy - Add'l Maintenance 1,654.3512/22/2023
001-0160-59523-00 Galesburg Downtown Council 2022 Property Tax Levy - Interest Maintenance 75.0212/22/2023
001-0160-59523-00 Galesburg Downtown Council 2022 Property Tax Levy - Interest Add'l Maintenance 112.5412/22/2023
6,767.32Subtotal for Divison: 0160
001-0205-51000-00 US Sterling Capital Corp., Inc.Cornerstone Bank 480.6612/22/2023
001-0205-51000-00 US Sterling Capital Corp., Inc.Partners Bank 240.6612/22/2023
001-0205-51000-00 SpringbrookSoftware LLC 11/23 - PayPad Transaction Fee 86.6312/22/2023
001-0205-51000-00 Great Eastern Mgmt., Inc.American Eagle Bank 359.6712/22/2023
001-0205-51500-00 SOLV W2's, Envelopes 246.9112/22/2023
001-0205-51500-00 SOLV 1999 Envelopes 5.7512/22/2023
1,420.28Subtotal for Divison: 0205
001-0207-55800-00 Granicus 2024 Renewal of Granicus streaming service - Jan 1 2024 to Dec 3 22,134.72 000009259001/01/2024
001-0207-55800-00 Granicus 2024 Renewal of Granicus streaming service - Jan 1 2024 to Dec 3 -3,972.91 000009259001/01/2024
001-0207-55800-00 SHI International Corporation Synology Immutable server for Veeam service 4,791.32 000009258512/22/2023
001-0207-55800-00 SHI International Corporation Synology Immutable server for Veeam service 717.30 000009258512/22/2023
001-0207-55800-00 SHI International Corporation Synology Immutable server for Veeam service 261.29 000009258512/22/2023
001-0207-55800-00 SHI International Corporation Synology Immutable server for Veeam service 4,228.72 000009258512/22/2023
001-0207-61700-00 Galesburg Electric, Inc.Batteries 39.4812/22/2023
28,199.92Subtotal for Divison: 0207
001-0305-61000-00 Office Specialists, Inc.Staples, Clips 11.8512/22/2023
11.85Subtotal for Divison: 0305
001-0306-51000-00 SpringbrookSoftware LLC 11/23 - PayPad Transaction Fee 6.5012/22/2023
001-0306-55400-00 Kendall Zimmerman Remove Trash/Debris - 208 Ohio 42.0012/22/2023
001-0306-55400-00 Werner Restoraton Services, Inc.Emergency Board Up Services - 239 S Cherry St 429.7612/22/2023
001-0306-55400-00 Kendall Zimmerman Remove Trash/Debris - 1911 E Main 56.0012/22/2023
001-0306-55400-00 Werner Restoraton Services, Inc.Emergency Board Up Services - 224 N Broad St 362.2612/22/2023
001-0306-55400-00 Kendall Zimmerman Remove Trash/Debris - 212 Cottage Ave 67.0012/22/2023
001-0306-55400-00 Werner Restoraton Services, Inc.Emergency Board Up Services - 239 S Cherry St 353.8212/22/2023
001-0306-55400-00 Werner Restoraton Services, Inc.Emergency Board Up Services - 140-144 E Main St 359.2612/22/2023
001-0306-55400-00 Kendall Zimmerman Remove Trash/Debris - 1150 W Carl Sandburg Dr 137.0012/22/2023
001-0306-55400-00 Kendall Zimmerman Remove Trash/Debris - 1189 E Berrien 30.0012/22/2023
001-0306-55400-00 Werner Restoraton Services, Inc.Emergency Board Up Services - 239 S Cherry St 828.4412/22/2023
001-0306-55400-00 Kendall Zimmerman Remove Trash/Debris - 241 Maple Ave 261.0012/22/2023
AP-Transactions by Account (12/22/2023 - 5:33 PM)Page 2
Account Number Vendor AmountDescription PO No Date
001-0306-55400-00 Werner Restoraton Services, Inc.Emergency Board Up Services - 239 S Cherry St 440.5712/22/2023
001-0306-55400-00 Werner Restoraton Services, Inc.Emergency Board Up Services - 1150 W Carl Sandburg 399.6912/22/2023
001-0306-55400-00 Kendall Zimmerman Disposal Fee - 712 Hawkinson Ave 67.9112/22/2023
001-0306-55400-00 Kendall Zimmerman Remove Trash/Debris - 187 Garfield 54.0012/22/2023
001-0306-55400-00 Werner Restoraton Services, Inc.Emergency Board Up Services - 43 Allens Ave 441.6212/22/2023
001-0306-55400-00 Kendall Zimmerman Remove Trash/Debris - 495 Maple 54.0012/22/2023
001-0306-55400-00 Kendall Zimmerman Remove Trash/Debris - 583 W Brooks 48.0012/22/2023
001-0306-55400-00 Kendall Zimmerman Remove Trash/Debris - 268 N Seminary St 48.0012/22/2023
001-0306-55400-00 Kendall Zimmerman Call out Fee - 1228 Garden Ln 30.0012/22/2023
001-0306-55800-00 iWorQ Systems 2024 Community Development pkg (306-55800) 14,500.00 000009259701/01/2024
001-0306-61000-00 Office Specialists, Inc.Copy Paper 265.4212/22/2023
001-0306-61000-00 City Blue Technologies, Llc Bond Paper 77.0712/22/2023
19,359.32Subtotal for Divison: 0306
001-0410-51000-00 SpringbrookSoftware LLC 11/23 - PayPad Transaction Fee 6.5012/22/2023
001-0410-55800-00 iWorQ Systems 2024 PermitManagement pkg for Public Works (410-55800) 1,500.00 000009259701/01/2024
001-0410-61000-00 City Blue Technologies, Llc Bond Paper 77.0712/22/2023
001-0410-61000-00 Office Specialists, Inc.Copy Paper 265.4312/22/2023
1,849.00Subtotal for Divison: 0410
001-0445-55500-00 Valley Distribution Corp.Core Charge 20.0012/22/2023
001-0445-55500-00 Nichols Diesel Service, Inc Core Return Credit #110 -42.0012/22/2023
001-0445-55500-00 Getz Fire Equipment Co., Inc.Annual Service, On Site Service 88.2012/22/2023
001-0445-55700-00 Royal Cleaning Services 12/23 Janitorial Service 292.0012/22/2023
001-0445-55700-00 Galesburg Electric, Inc.Breakers 38.1312/22/2023
001-0445-55700-00 Galesburg Electric, Inc.Breaker 549.8812/22/2023
001-0445-55700-00 Four Seasons Pest Control 11/23 Service 20.0012/22/2023
001-0445-57500-00 Aramark Uniform Serv. Inc.12/23 Service 85.6812/22/2023
001-0445-57500-00 Aramark Uniform Serv. Inc.12/23 Service 85.6812/22/2023
001-0445-62500-00 Napa Auto Parts Ball Joint Kit #168 141.9712/22/2023
001-0445-62500-00 Napa Auto Parts Ball Joint Kit #168 81.7012/22/2023
001-0445-62500-00 Napa Auto Parts Seal #168 30.1412/22/2023
001-0445-62500-00 Martin Equipment of Illinois, Inc.Block Heater #170 161.9212/22/2023
001-0445-62500-00 Ford of Galesburg Shifter Kit #168 140.4612/22/2023
001-0445-62500-00 Ford of Galesburg Canister #600 192.8612/22/2023
001-0445-62500-00 Advance Auto Parts Filter Kit #168 74.8112/22/2023
001-0445-62500-00 Advance Auto Parts Brake Rotor Kit #168 269.0712/22/2023
AP-Transactions by Account (12/22/2023 - 5:33 PM)Page 3
Account Number Vendor AmountDescription PO No Date
001-0445-62500-00 Advance Auto Parts Sway Bar Kit #601 187.5612/22/2023
001-0445-63000-00 Napa Auto Parts Cable Tie 46.7612/22/2023
001-0445-63000-00 Advance Auto Parts Grease Gun Hose 10.1112/22/2023
001-0445-63000-00 Advance Auto Parts Battery Term Protector 12.4412/22/2023
2,487.37Subtotal for Divison: 0445
001-0450-55500-00 Nichols Diesel Service, Inc State & Fed Tests #114 57.1812/22/2023
001-0450-55500-00 Nichols Diesel Service, Inc State & Fed Tests #107 57.1712/22/2023
001-0450-55500-00 Nichols Diesel Service, Inc State & Fed Tests #108 57.1812/22/2023
001-0450-55500-00 Nichols Diesel Service, Inc State & Fed Tests #110 57.1812/22/2023
001-0450-55700-00 Four Seasons Pest Control 11/23 Service 20.0012/22/2023
001-0450-61000-00 Office Specialists, Inc.Toner 71.1712/22/2023
001-0450-62500-00 Advance Auto Parts Filter Kit #130 43.7312/22/2023
001-0450-62500-00 Advance Auto Parts Filter Kit #142 64.7312/22/2023
001-0450-62500-00 Advance Auto Parts Filter Kit #110 43.7312/22/2023
001-0450-62500-00 Martin Equipment of Illinois, Inc.Cable #122 48.9112/22/2023
001-0450-62500-00 Midstate Manufacturing, Inc.Hose #110 147.1612/22/2023
001-0450-62500-00 Napa Auto Parts Air Filter #130 166.2912/22/2023
001-0450-62500-00 Martin Equipment of Illinois, Inc.Radio #122 388.5012/22/2023
001-0450-62500-00 Nichols Diesel Service, Inc Fuel Filter #110 49.6912/22/2023
001-0450-62500-00 Nichols Diesel Service, Inc Crank Case Filter #110 148.5512/22/2023
001-0450-62500-00 Nichols Diesel Service, Inc Fuel Filter #130 49.6912/22/2023
001-0450-62500-00 Nichols Diesel Service, Inc Air Dryer Kit #110 163.6612/22/2023
001-0450-62500-00 Nichols Diesel Service, Inc Fittings #110 59.0312/22/2023
001-0450-62500-00 Nichols Diesel Service, Inc Air Dryer Kit #130 312.2112/22/2023
001-0450-62500-00 Nichols Diesel Service, Inc Core Return #130 -42.0012/22/2023
001-0450-65000-00 Office Specialists, Inc.Broom, Handle 99.0212/22/2023
001-0450-65500-00 Fastenal Company Bolts, Hex Cap Screws 1,456.1612/22/2023
001-0450-66500-00 Galesburg Electric, Inc.Knot Wire Cup Brush 48.2412/22/2023
001-0450-66500-00 Galesburg Electric, Inc.Electrician's Comb, Utility Knife, Batteries 69.2112/22/2023
3,636.39Subtotal for Divison: 0450
001-0505-51000-00 Campion, Barrow & Assoc.4 Law Enforcement Testing 1,820.0012/22/2023
1,820.00Subtotal for Divison: 0505
001-0510-51000-00 Bridgeway Training Services 11/23 Secure Document Destruction 155 Lbs 38.7512/22/2023
001-0510-54500-00 Allison Buccalo Meals - Accident Recon - Silvis IL - ABuccalo 35.0012/22/2023
001-0510-54500-00 Magdalene Semington Meals - Women in Command - Burr Ridge Il - MSemington 86.0012/22/2023
AP-Transactions by Account (12/22/2023 - 5:33 PM)Page 4
Account Number Vendor AmountDescription PO No Date
001-0510-55800-00 JustFOIA 2024 JustFOIA Agreement 3,083.07 000009259801/01/2024
001-0510-61000-00 Office Specialists, Inc.Notebooks 27.4612/22/2023
001-0510-61000-00 Office Specialists, Inc.Pens 16.6212/22/2023
001-0510-61000-00 Office Specialists, Inc.Toner 425.6812/22/2023
001-0510-61000-00 Office Specialists, Inc.Notebook 9.1512/22/2023
001-0510-62500-00 Ford of Galesburg Return Switch #24 -27.4112/22/2023
001-0510-62500-00 Ford of Galesburg Door Latch #21 75.2612/22/2023
001-0510-62500-00 Ford of Galesburg Lock Cap #24 8.9412/22/2023
001-0510-62500-00 Ford of Galesburg TPMS Sensors, Switch #24 278.2512/22/2023
001-0510-62500-00 Ford of Galesburg Lock Switch #24 54.8212/22/2023
001-0510-62500-00 Ford of Galesburg Module #24 339.5512/22/2023
001-0510-62500-00 Ford of Galesburg Panel #24 128.5412/22/2023
001-0510-62500-00 Advance Auto Parts Tie Rod End #404 27.0012/22/2023
001-0510-62500-00 Ray O'Herron Co., Inc.Seat Belt Retractors #21 247.5012/22/2023
001-0510-67500-00 Artistic Engraving Police Officer Star, Namebar 156.2512/22/2023
5,010.43Subtotal for Divison: 0510
001-0550-55800-00 JustFOIA 2024 JustFOIA Agreement 3,083.06 000009259801/01/2024
001-0550-61000-00 Office Specialists, Inc.Pens, Copy Paper, Correction Tape 255.7712/22/2023
001-0550-61000-00 Office Specialists, Inc.Highlighters, Tape 37.3012/22/2023
001-0550-61000-00 Office Specialists, Inc.Toner 170.8112/22/2023
001-0550-61000-00 Office Specialists, Inc.Binders, Folders 119.4812/22/2023
001-0550-61000-00 Office Specialists, Inc.Mailer 52.1312/22/2023
001-0550-61700-00 Southern Computer Warehouse Computer 1,413.8212/22/2023
001-0550-61700-00 Southern Computer Warehouse VGA Adapter 66.7212/22/2023
001-0550-61700-00 Southern Computer Warehouse VGA Adapter 66.7212/22/2023
001-0550-67500-00 Midwest Uniform Supply, Inc Shirts - ASmall 139.9212/22/2023
001-0550-67500-00 Midwest Uniform Supply, Inc Shirts - DSebben 125.2412/22/2023
5,530.97Subtotal for Divison: 0550
001-0605-55000-00 Galesburg Lions Club 2024 Galesburg Lions ClubDues - RHovind 125.0001/01/2024
001-0605-61000-00 Office Specialists, Inc.Copy Paper 46.9912/22/2023
001-0605-62500-00 Midstate Manufacturing, Inc.Hose #53 93.0812/22/2023
001-0605-62500-00 Cozadd Diesel Service, Inc Pipes #51 125.3512/22/2023
001-0605-62500-00 Pomp's Tire - Galesburg Tires #51 2,053.5612/22/2023
001-0605-65000-00 Office Specialists, Inc.Paper Towel 76.5212/22/2023
001-0605-65000-00 Office Specialists, Inc.Dish Soap, Paper Towel 108.0812/22/2023
AP-Transactions by Account (12/22/2023 - 5:33 PM)Page 5
Account Number Vendor AmountDescription PO No Date
001-0605-65500-00 SCBAS, Inc.Compressor Oil, Filters, Fits 535.5812/22/2023
001-0605-68600-00 Office Specialists, Inc.Gloves 75.7312/22/2023
3,239.89Subtotal for Divison: 0605
Subtotal for Fund 001 107,705.22
011-0000-66000-00 Gunther Construction Co., a div. of UCM, IncCA-6 White rock supply for 2023 2,073.92 000009232812/22/2023
2,073.92Subtotal for Divison: 0000
Subtotal for Fund 011 2,073.92
013-0000-76000-00 Farnsworth Group, Inc.Construction Admin Services - HT Custer Park Renovations 3,568.50 000009250212/22/2023
3,568.50Subtotal for Divison: 0000
Subtotal for Fund 013 3,568.50
014-0000-64500-00 Galesburg Electric, Inc.Heat Shrink 22.1012/22/2023
014-0000-64500-00 Galesburg Electric, Inc.Marking Paint 118.3012/22/2023
014-0000-64500-00 Galesburg Electric, Inc.Heat Shrink 44.2012/22/2023
014-0000-66000-00 Galesburg Welding, Inc Flat Bar 17.3612/22/2023
201.96Subtotal for Divison: 0000
Subtotal for Fund 014 201.96
018-0000-55500-00 Nichols Diesel Service, Inc State & Fed Tests #112 57.1812/22/2023
018-0000-62500-00 Advance Auto Parts Air Filter #131 21.6912/22/2023
018-0000-62500-00 Nichols Diesel Service, Inc Cupholder #131 176.4912/22/2023
255.36Subtotal for Divison: 0000
Subtotal for Fund 018 255.36
019-0000-20102-00 Brightspeed 12/23 Service Acct# 304035525 529.5512/22/2023
529.55Subtotal for Divison: 0000
019-1905-51500-00 WMOI - FM 11/23 Radio Ads 260.0012/22/2023
019-1905-51500-00 WGIL/WAAG/WLSR, Inc.11/23 Radio Ads 583.0012/22/2023
019-1905-55000-00 Illinois Associaton of Park Districts 24 - Annual Membership Dues 696.7401/01/2024
1,539.74Subtotal for Divison: 1905
AP-Transactions by Account (12/22/2023 - 5:33 PM)Page 6
Account Number Vendor AmountDescription PO No Date
019-1910-55700-00 J.P. Benbow, Inc.Repair Sink 165.0012/22/2023
019-1910-55700-00 Dowers Roofing, Inc.Repair of Leaks on Roof 4,265.0012/22/2023
019-1910-55700-00 First Glass, Inc.Rim Exit Device 2,305.0012/22/2023
019-1910-65000-00 Office Specialists, Inc.Paper Towels 97.3412/22/2023
019-1910-65000-00 Office Specialists, Inc.Duster, Cups, Tissues, Paper, Paper Towels, 212.8412/22/2023
7,045.18Subtotal for Divison: 1910
019-1911-55700-00 Four Seasons Pest Control 12/23 Service 20.0012/22/2023
019-1911-57500-00 Aramark Uniform Serv. Inc.11/23 Service 26.7012/22/2023
019-1911-57500-00 Aramark Uniform Serv. Inc.12/23 Service 26.7012/22/2023
019-1911-65000-00 Office Specialists, Inc.Trash Bags, Paper 60.3412/22/2023
019-1911-65000-00 Office Specialists, Inc.Paper Towels, Napkins 183.5412/22/2023
317.28Subtotal for Divison: 1911
019-1915-55500-00 Nichols Diesel Service, Inc State & Fed Tests #502 57.1812/22/2023
019-1915-55500-00 Nichols Diesel Service, Inc State & Fed Tests #506 57.1812/22/2023
019-1915-55500-00 Glass Specialty Inc Windshield Repair #513 110.0012/22/2023
019-1915-55500-00 Martin, Inc Repair Low-Pressure Fuel Pressure, No Wheel Speed #517 2,529.9612/22/2023
019-1915-55700-00 Waste Management, Inc.11/23 Service Acct# 63842-03000 950.1611/30/2023
019-1915-55700-00 Four Seasons Pest Control 12/23 Service 40.0012/22/2023
019-1915-55700-00 Four Seasons Pest Control 12/23 Service 30.0012/22/2023
019-1915-56000-00 Terry Allen, Inc Rental Mini Excavator Case 263.2012/22/2023
019-1915-57500-00 Aramark Uniform Serv. Inc.12/23 Service 74.8612/22/2023
019-1915-62500-00 Advance Auto Parts Battery #501 184.1312/22/2023
019-1915-65000-00 Office Specialists, Inc.Paper Towels 125.9612/22/2023
019-1915-65000-00 Alan Environmental Products, Inc Smack, Eco-Air 223.9712/22/2023
4,646.60Subtotal for Divison: 1915
019-1920-54500-00 Bryan Luedtke Fuel - Sales Meeting - Bloomington IL - BLuedtke 25.1612/22/2023
019-1920-55700-00 Four Seasons Pest Control 12/23 Service 20.0012/22/2023
019-1920-57500-00 Aramark Uniform Serv. Inc.12/23 Service 39.7512/22/2023
019-1920-63500-00 D & K Products Fungicide 2,337.5012/22/2023
019-1920-64000-00 HORNUNG'S GOLF PRODUCTS, INC Tour Wrap 165.9512/22/2023
019-1920-66000-00 Accuproducts International Rope LOC Stakes Sets 1,324.5512/22/2023
019-1920-66000-00 Galesburg Electric, Inc.Electronic Photo Control Stem/Mount 25.8512/22/2023
019-1920-66500-00 Accuproducts International Backfill Rake 77.2612/22/2023
4,016.02Subtotal for Divison: 1920
AP-Transactions by Account (12/22/2023 - 5:33 PM)Page 7
Account Number Vendor AmountDescription PO No Date
019-1935-55700-00 Four Seasons Pest Control 12/23 Service 35.0012/22/2023
019-1935-57500-00 Aramark Uniform Serv. Inc.12/23 Service 454.4812/22/2023
019-1935-66000-00 Galesburg Electric, Inc.Contactor, Recycle Lights 27.5112/22/2023
516.99Subtotal for Divison: 1935
019-1940-64000-00 Office Specialists, Inc.Copy Paper 46.9912/22/2023
019-1940-64125-00 Atlantic Coca-Cola Misc Concessions 79.7712/22/2023
126.76Subtotal for Divison: 1940
019-1945-55700-00 Four Seasons Pest Control 12/23 Service 20.0012/22/2023
019-1945-55700-00 Getz Fire Equipment Co., Inc.Annual Service, Hose Band, Clip, On Site Service, Extinguisher 143.9012/22/2023
163.90Subtotal for Divison: 1945
019-1950-55700-00 Four Seasons Pest Control 12/23 Service 25.0012/22/2023
25.00Subtotal for Divison: 1950
019-1955-55700-00 Four Seasons Pest Control 12/23 Service 20.0012/22/2023
019-1955-55700-00 J.P. Benbow, Inc.Furnished and Installed Manual Reset Control,Repaired Steam Coil 657.3012/22/2023
677.30Subtotal for Divison: 1955
019-1960-55700-00 Four Seasons Pest Control 12/23 Service 20.0012/22/2023
20.00Subtotal for Divison: 1960
019-1965-51000-00 Lacky Monument Co.Date of Passing - Huff 200.0012/22/2023
019-1965-57500-00 Aramark Uniform Serv. Inc.12/23 Service 39.4412/22/2023
239.44Subtotal for Divison: 1965
019-1975-62500-00 Nichols Diesel Service, Inc Air Compressor #106 1,583.6712/22/2023
019-1975-62500-00 Nichols Diesel Service, Inc Fittings #106 31.1212/22/2023
019-1975-62500-00 Nichols Diesel Service, Inc Gasket #106 11.0112/22/2023
019-1975-62500-00 Nichols Diesel Service, Inc Core Return #106 -421.0012/22/2023
019-1975-62500-00 Nichols Diesel Service, Inc Governer #106 22.9012/22/2023
1,227.70Subtotal for Divison: 1975
Subtotal for Fund 019 21,091.46
020-0000-20102-00 Brightspeed 12/23 Service Acct# 304035525 65.9112/22/2023
020-0000-62500-00 Nichols Diesel Service, Inc Cable #351 139.3412/22/2023
020-0000-62500-00 Advance Auto Parts Filter Kit #351 53.3612/22/2023
AP-Transactions by Account (12/22/2023 - 5:33 PM)Page 8
Account Number Vendor AmountDescription PO No Date
258.61Subtotal for Divison: 0000
Subtotal for Fund 020 258.61
021-0000-61800-00 Core Health & Fitness 10 Series Stair Stepper 6,155.64 000009258212/22/2023
6,155.64Subtotal for Divison: 0000
Subtotal for Fund 021 6,155.64
024-0000-84500-00 Knox County Collector Real Estate Tax - 99-14-156-019 238.3412/22/2023
024-0000-88300-00 Breslin's Floor Covering, Inc 01/24 Parking Lot Lease 605.0512/22/2023
843.39Subtotal for Divison: 0000
Subtotal for Fund 024 843.39
030-0000-20102-00 Brightspeed 12/23 Service Acct# 304035525 192.0412/22/2023
192.04Subtotal for Divison: 0000
030-0320-51500-00 Sign Depot Express, Inc Removal of Old Graphics, Replaced New Graphics 3,268.3812/22/2023
030-0320-62510-00 Herr Petroleum Corp 319 Gal Unleaded Ethanol 824.45 000009234811/30/2023
030-0320-62510-00 Herr Petroleum Corp 204.2 Gal Unleaded Ethanol 527.74 000009234811/30/2023
030-0320-62510-00 Herr Petroleum Corp 371.6 Gal Unleaded Ethanol 973.21 000009234812/22/2023
030-0320-62510-00 Herr Petroleum Corp 70.5 Gal Diesel #1 275.81 000009234811/30/2023
5,869.59Subtotal for Divison: 0320
030-0370-51500-00 Sign Depot Express, Inc Removal of Old Graphics, Replaced New Graphics 1,089.4712/22/2023
030-0370-54500-00 Kraig Boynton Mileage - Drive to Inspect Used Bus -Rockford IL - KBoynton 205.6712/22/2023
030-0370-55500-00 Nichols Diesel Service, Inc State&Fed Tests #401 58.2511/30/2023
030-0370-55500-00 Indiana Automotive Equipment Repair to Hydraulic Skylift 7,864.32 000009255512/22/2023
030-0370-55500-00 Indiana Automotive Equipment Repairs to separate mobile column lift while on site 1,795.67 000009255512/22/2023
030-0370-55500-00 Cozadd Diesel Service, Inc Loaded Bus onto Trailer Unit#1701 400.0011/30/2023
030-0370-57500-00 Cintas, Inc 12/23 Service 202.3312/22/2023
030-0370-62500-00 Gillig Valve ASM W/Treadle 290.4912/22/2023
030-0370-62510-00 Herr Petroleum Corp 281.8 Gal Diesel #2, Winter Fuel Additive 933.21 000009234811/30/2023
030-0370-62510-00 Herr Petroleum Corp 343.2 Gal Unleaded Ethanol 898.82 000009234811/30/2023
030-0370-66000-00 Galesburg Electric, Inc.Light Bulbs 133.7511/30/2023
13,871.98Subtotal for Divison: 0370
AP-Transactions by Account (12/22/2023 - 5:33 PM)Page 9
Account Number Vendor AmountDescription PO No Date
Subtotal for Fund 030 19,933.61
059-0000-83100-00 Galesburg CUSD #205 GHS Tennis Court Lighting - City portion per agreement 57,570.50 000009260001/01/2024
57,570.50Subtotal for Divison: 0000
Subtotal for Fund 059 57,570.50
061-0000-20101-00 LEROY GABBERT Refund Check 008360-001, 2080 MCMASTERS AVE 129.4612/13/2023
061-0000-20101-00 BETH GALE Refund Check 063324-000, 520 HACKBERRY RD 94.2112/20/2023
061-0000-20101-00 CAROL GIBSON Refund Check 057743-000, 1077 HAWKINSON AVE 9 68.8712/14/2023
061-0000-20101-00 BONNIE HARRIS Refund Check 007110-041, 1086 MULBERRY ST 130.8512/13/2023
061-0000-20101-00 ZULEICA HERNANDEZ BALCAZAR Refund Check 050936-011, 1590 MOSHIER AVE 129.4612/13/2023
061-0000-20101-00 JUSTIN HOFFMAN Refund Check 063677-000, 1708 N PRAIRIE ST 63.4912/20/2023
061-0000-20101-00 DEBRA JACKSON Refund Check 063217-000, 1604 BEECHER AVE 33.0212/13/2023
061-0000-20101-00 JULIANNA KESSLER Refund Check 067335-000, 1084 CLARK ST 147.5012/20/2023
061-0000-20101-00 ROBERT LONG Refund Check 058394-002, 157 S FARNHAM ST 62.7512/20/2023
061-0000-20101-00 FLORENCE MACKEY Refund Check 048185-002, 2170 CHAPPEL AVE 44.2512/20/2023
061-0000-20101-00 PHILLIP MELGOSA Refund Check 015569-002, 288 S HENDERSON ST 103.0212/13/2023
061-0000-20101-00 MESIC VALE LLC Refund Check 062287-000, 149 N BROAD ST (ARMORY) 150.9812/20/2023
061-0000-20101-00 MESIC VALE, LLC Refund Check 062120-000, 161 S CHERRY ST 1 337.2412/20/2023
061-0000-20101-00 VALERIA DEUTSCH Refund Check 011144-000, 512 JANICE LN 31.4412/13/2023
061-0000-20101-00 FHP INVESTMENTS LLC Refund Check 045228-036, 1079 HUBER AVE 90.1112/13/2023
061-0000-20101-00 BRYCE BARNETT Refund Check 066415-000, 998 DAYTON DR 110.3312/20/2023
061-0000-20101-00 MARGARET BENT Refund Check 019166-000, 943 E GROVE ST 94.9312/20/2023
061-0000-20101-00 MARGARET SMITH Refund Check 024672-000, 336 COUNTRY ELMS EST 19.4212/20/2023
061-0000-20101-00 VERACITY HOLDINGS CONSTRUCTION GROUPRefund Check 065052-000, 883 W THIRD ST 73.0012/20/2023
061-0000-20101-00 BETTY SCHRODT ESTATE Refund Check 008912-000, 1171 DUDLEY ST 9.2112/20/2023
061-0000-20101-00 LETISHA SHIVERS Refund Check 067394-000, 527 N BROAD ST LOWER 104.8712/13/2023
061-0000-20101-00 ADAM WHITLATCH Refund Check 062429-007, 818 OLIVE ST 126.0412/20/2023
061-0000-20101-00 JULIE WARD Refund Check 066079-000, 87 COUNTRY ELMS EST 18.3412/20/2023
061-0000-20101-00 KYLE WORBY Refund Check 050673-002, 1105 N BROAD ST 54.9812/14/2023
061-0000-20101-00 BRITTNEY SHEPHERD Refund Check 047821-000, 1725 N PRAIRIE ST 31.3212/20/2023
061-0000-20101-00 RUSSELL PRESTON Refund Check 061079-002, 1741 BEECHER AVE 109.3312/20/2023
061-0000-20101-00 DAVID RANDELL Refund Check 005413-012, 1251 DAY ST 124.3312/20/2023
061-0000-20102-00 Brightspeed 12/23 Service Acct# 304035525 262.2312/22/2023
061-0000-51000-00 SpringbrookSoftware LLC 11/23 - PayPad Transaction Fee 173.2512/22/2023
061-0000-51500-00 Sebis Direct Inc 11/23 - UB Printing Cost 792.2712/22/2023
AP-Transactions by Account (12/22/2023 - 5:33 PM)Page 10
Account Number Vendor AmountDescription PO No Date
061-0000-52300-00 Nicor Gas 11/23 Service Acct# 20-72-70-1000 9 76.8511/30/2023
061-0000-52300-00 Nicor Gas 11/23 Service Acct# 14-51-15-5411 6 3,196.1111/30/2023
061-0000-55700-00 Four Seasons Pest Control 10/23 Service 30.0012/22/2023
061-0000-55700-00 Waste Management, Inc.12/23 Service Cust #64537-23004 20.4212/22/2023
061-0000-55700-00 Waste Management, Inc.12/23 Service Cust# 9-06892-63006 114.2312/22/2023
061-0000-61000-00 Office Specialists, Inc.Binder 25.2412/22/2023
061-0000-66000-00 Galesburg Electric, Inc.Supplies for Outdoor Lighting - Control Building 587.0612/22/2023
061-0000-66000-00 Gunther Construction Co., a div. of UCM, IncFA-1 FILL SAND - DELIVERED 1,744.68 000009233912/22/2023
061-0000-66000-00 Core & Main Couplings 4,136.6712/22/2023
13,651.76Subtotal for Divison: 0000
Subtotal for Fund 061 13,651.76
067-0000-51000-00 SpringbrookSoftware LLC 11/23 - PayPad Transaction Fee 86.6212/22/2023
067-0000-51500-00 Sebis Direct Inc 11/23 - UB Printing Cost 396.0812/22/2023
067-0000-59502-00 Waste Management, Inc.11/23 Service Cust# 5-33430-33004 195,740.9211/30/2023
196,223.62Subtotal for Divison: 0000
Subtotal for Fund 067 196,223.62
078-0000-51000-00 OSF Occupational Medicine Pre Employment Screening 25.0012/22/2023
078-0000-51000-00 OSF Occupational Medicine Pre Employment Screening 140.0012/22/2023
078-0000-51000-00 Pharos Holdings, LLC 2024 Compliance Hotline Annual Fee 591.2501/01/2024
078-0000-51000-00 OSF Occupational Medicine Pre Employment Screening 140.0012/22/2023
078-0000-51000-00 OSF Occupational Medicine Pre Employment Screening 220.0012/22/2023
078-0000-56535-00 OSF St Mary Medical Center Workers Comp DOS 09/23/23 Pat Cntrl# 11018689302 741.6712/22/2023
078-0000-56535-00 OSF St Mary Medical Center Workers Comp DOS 09/23/23 Pat Cntrl #11018712902 765.0812/22/2023
078-0000-56535-00 OSF Holy Family Medical Workers Comp DOS 10/05/23 - Pat Cntl# 11075836401 233.4312/22/2023
2,856.43Subtotal for Divison: 0000
Subtotal for Fund 078 2,856.43
Report Total: 432,389.98
AP-Transactions by Account (12/22/2023 - 5:33 PM)Page 11
Check Date Check #Vendor Name Description Account #Amount
12/14/2023 0 Ameren Illinois 10/23 Electricity 01147-55694 019-0000-20102 15,274.04
12/14/2023 0 Ameren Illinois 10/23 Heat 01147-55694 024-0000-20102 56.52
12/14/2023 0 Ameren Illinois 10/23 Electricity 01147-55694 001-0000-20102 7,392.45
12/14/2023 0 Ameren Illinois 10/23 Electricity 01147-55694 020-0000-20102 840.91
12/14/2023 0 Ameren Illinois 10/23 Electricity 01147-55694 061-0000-20102 38,874.01
12/14/2023 0 Ameren Illinois 10/23 Electricity 01147-55694 024-0000-20102 29.72
12/14/2023 0 Ameren Illinois 10/23 Electricity 01147-55694 018-0000-20102 120.15
12/14/2023 0 Clay Slagel 12/09 - Officiated BBall - 8 Games 019-1940-51400 280.00
12/14/2023 0 Constellation Newenergy Inc 12/23 Service - Acct #204250116-88144 019-0000-20102 1,427.82
12/14/2023 0 Constellation Newenergy Inc 12/23 Service - Acct #204250116-88144 001-0000-20102 2,170.96
12/14/2023 0 Constellation Newenergy Inc 12/23 Service - Acct #204250116-88144 030-0000-20102 1,057.24
12/14/2023 0 Constellation Newenergy Inc 12/23 Service - Acct #204250116-88144 020-0000-20102 1,320.73
12/14/2023 0 Constellation Newenergy Inc 12/23 Service - Acct #204250116-88144 061-0000-20102 13,337.80
12/14/2023 0 Craig Clary 12/09 - Officiated VBall - 8 Games 019-1940-51400 280.00
12/14/2023 0 Flexible Benefit Service LLC 11/23 Service 001-0120-56506 75.00
12/14/2023 0 Illinois Department of Revenue 11/23 Sales Tax 019-1920-84000 500.00
12/14/2023 0 IMRF 11/23 Contributions 001-0000-20311 101,980.58
12/14/2023 0 James Hartshorn 12/13 - Officiated VBall - 3 Games 019-1940-51400 75.00
12/14/2023 0 James Hartshorn 12/06 - Officiated VBall - 3 Games 019-1940-51400 75.00
12/14/2023 98959 Jessica Pease Money to Make Change for 50/50 Raffle - Holiday Party - JPease 001-0000-10407 100.00
12/14/2023 0 MARTHA THURMAN Refund Check 011556-000, 840 N CEDAR ST 061-0000-20101 5,791.50
12/14/2023 0 Mike Hines 12/06 - Officiated VBall - 3 Games 019-1940-51400 75.00
12/14/2023 0 Mike Hines 12/13 - Officiated VBall - 3 Games 019-1940-51400 75.00
12/14/2023 0 Quadient Leasing USA, Inc Postage for Machine 061-0000-10702 500.00
12/14/2023 98960 Secretary of State Vehicle Registration 030-0370-51000 173.00
12/14/2023 4088 Western Illinois Regional Council 14HI Housing and Rehab Admin for DCEO 18-248221 013-0000-51000 6,797.17
12/14/2023 4088 Western Illinois Regional Council 14H Housing Rehab Deliverables DCEO 18-248221 013-0000-51000 6,395.40
12/15/2023 0 Constellation Newenergy Inc 10/23 Statement #66815832701 061-0000-52000 30.15
12/15/2023 0 Constellation Newenergy Inc 10/23 Statement #66863452001 019-1915-52000 54.15
12/15/2023 0 Constellation Newenergy Inc 10/23 Statement #66863452101 019-1915-52000 55.93
12/15/2023 0 Constellation Newenergy Inc 10/23 Statement #66863451901 001-0450-52000 34.54
12/15/2023 0 Constellation Newenergy Inc 10/23 Statement #66815835001 001-0450-52000 33.14
12/15/2023 0 Constellation Newenergy Inc 10/23 Statement #66889262501 001-0450-52000 29.41
12/15/2023 0 Constellation Newenergy Inc 10/23 Statement #66889267201 001-0450-52000 41.74
12/15/2023 0 Constellation Newenergy Inc 10/23 Statement # 66815836501 019-1915-52000 52.16
12/15/2023 0 Constellation Newenergy Inc 10/23 Statement #66907693701 001-0450-52000 24.33
12/15/2023 0 Constellation Newenergy Inc 10/23 Statement #66863451801 001-0605-52000 306.45
12/15/2023 0 Constellation Newenergy Inc 10/23 Statement #66889257601 001-0450-52000 102.11
12/15/2023 0 Constellation Newenergy Inc 10/23 Statement #66863562701 001-0450-52000 37.10
12/15/2023 0 Constellation Newenergy Inc 10/23 Statement #66825982201 001-0450-52000 43.82
12/15/2023 0 Constellation Newenergy Inc 10/23 Statement #66840136601 061-0000-52000 6,465.39
12/15/2023 0 Constellation Newenergy Inc 10/23 Statement #66815834301 001-0450-52000 232.66
12/15/2023 0 Constellation Newenergy Inc 10/23 Statement #66889258501 001-0450-52000 90.37
12/15/2023 0 Constellation Newenergy Inc 10/23 Statement #66863451501 001-0450-52000 127.48
12/15/2023 0 Constellation Newenergy Inc 10/23 Statement #66875387701 001-0450-52000 80.90
12/15/2023 0 Constellation Newenergy Inc 10/23 Statement #66889261801 019-1960-52000 146.91
12/15/2023 0 Constellation Newenergy Inc 10/23 Statement #66863565501 001-0450-52000 41.18
12/15/2023 0 Constellation Newenergy Inc 10/23 Statement #66889265201 001-0630-52000 111.33
12/15/2023 0 Constellation Newenergy Inc 10/23 Statement #66815836601 019-1915-52000 308.00
12/15/2023 0 Constellation Newenergy Inc 10/23 Statement #66907689401 019-1915-52000 136.46
12/15/2023 0 Constellation Newenergy Inc 10/23 Statement #66815835401 019-1915-52000 59.50
12/15/2023 0 Constellation Newenergy Inc 10/23 Statement #66889265901 019-1955-52000 1,099.60
Advance Checks and ACH Payments as of 12/22/2023
12/15/2023 0 Constellation Newenergy Inc 10/23 Statement #66889255601 061-0000-52000 118.32
12/15/2023 0 Constellation Newenergy Inc 10/23 Statement #66889255701 019-1960-52000 62.49
12/15/2023 0 Constellation Newenergy Inc 10/23 Statement #66889259801 001-0450-52000 113.64
12/15/2023 0 Constellation Newenergy Inc 10/23 Statement #66889266101 019-1915-52000 83.61
12/15/2023 0 Constellation Newenergy Inc 10/23 Statement #66889256901 019-1920-52000 32.66
12/15/2023 0 Constellation Newenergy Inc 10/23 Statement #66889258301 019-1915-52000 62.64
12/21/2023 0 Adam D Morrow 12/16 - Officiated Basketball - 8 Games 019-1940-51400 240.00
12/21/2023 99024 Ameren Illinois Repair Equipment Damage Acct# 17431-38198 078-0000-56534 4,382.86
12/21/2023 0 Bella Vida Hair Studio LLC Minority/ Woman owned Busines Startup incentive 054-0000-83100 369.07
12/21/2023 0 BlueCross BlueShield of Illinois 01/24 Health Insurance Premiums 078-0000-10701 416,800.86
12/21/2023 0 Dadrian Hoambrecker 12/16 - Officiated Basketball - 8 Games 019-1940-51400 240.00
12/21/2023 0 Dearborn National Life Insurance Co.01/24 Life Insurance Premiums 001-0000-10701 72.00
12/21/2023 0 Dearborn National Life Insurance Co.01/24 Life Insurance Premiums 001-0000-10701 36.00
12/21/2023 0 Dearborn National Life Insurance Co.01/24 Life Insurance Premiums 001-0000-10701 79.20
12/21/2023 0 Dearborn National Life Insurance Co.01/24 Life Insurance Premiums 030-0000-10701 54.00
12/21/2023 0 Dearborn National Life Insurance Co.01/24 Life Insurance Premiums 020-0000-10701 7.20
12/21/2023 0 Dearborn National Life Insurance Co.01/24 Life Insurance Premiums 001-0000-10701 453.60
12/21/2023 0 Dearborn National Life Insurance Co.01/24 Life Insurance Premiums 001-0000-10701 61.20
12/21/2023 0 Dearborn National Life Insurance Co.01/24 Vision Insurance Premiums 078-0000-10701 3,043.28
12/21/2023 0 Dearborn National Life Insurance Co.01/24 Life Insurance Premiums 001-0000-10701 165.60
12/21/2023 0 Dearborn National Life Insurance Co.01/24 Life Insurance Premiums 001-0000-10701 202.50
12/21/2023 0 Dearborn National Life Insurance Co.01/24 Life Insurance Premiums 001-0000-10701 216.00
12/21/2023 0 Dearborn National Life Insurance Co.01/24 Life Insurance Premiums 030-0000-10701 54.00
12/21/2023 0 Dearborn National Life Insurance Co.01/24 Life Insurance Premiums 019-0000-10701 72.00
12/21/2023 0 Dearborn National Life Insurance Co.01/24 Life Insurance Premiums 061-0000-10701 208.05
12/21/2023 0 Dearborn National Life Insurance Co.01/24 Life Insurance Premiums 023-0000-10701 5.40
12/21/2023 0 Dearborn National Life Insurance Co.01/24 Life Insurance Premiums 018-0000-10701 46.80
12/21/2023 0 Dearborn National Life Insurance Co.01/24 Life Insurance Premiums 014-0000-10701 72.00
12/21/2023 0 Dearborn National Life Insurance Co.01/24 Life Insurance Premiums 078-0000-10701 10.62
12/21/2023 0 Dearborn National Life Insurance Co.01/24 Life Insurance Premiums 001-0000-10701 108.00
12/21/2023 0 Dearborn National Life Insurance Co.01/24 Life Insurance Premiums 001-0000-10701 208.80
12/21/2023 0 Dearborn National Life Insurance Co.01/24 Life Insurance Premiums 067-0000-10701 1.80
12/21/2023 0 Dearborn National Life Insurance Co.01/24 Life Insurance Premiums 017-0000-10701 14.40
12/21/2023 0 Dearborn National Life Insurance Co.01/24 Life Insurance Premiums 001-0000-10701 48.78
12/21/2023 0 Dearborn National Life Insurance Co.01/24 Life Insurance Premiums 001-0000-10701 63.00
12/21/2023 0 Dearborn National Life Insurance Co.01/24 Life Insurance Premiums 019-0000-10701 170.40
12/21/2023 0 Dearborn National Life Insurance Co.01/24 Life Insurance Premiums 024-0000-10701 27.45
12/21/2023 0 Dearborn National Life Insurance Co.01/24 Life Insurance Premiums 001-0000-10701 20.70
12/21/2023 0 Farmers & Mechanics Bank 11/23 F&M Bank Trust fees 052-0000-51000 123.31
12/21/2023 0 Farmers & Mechanics Bank 11/23 F&M Bank Trust fees 061-0000-51000 20.77
12/21/2023 0 Farmers & Mechanics Bank 11/23 F&M Bank Trust fees 001-0205-51000 81.61
12/21/2023 0 Farmers & Mechanics Bank 11/23 F&M Bank Trust fees 078-0000-51000 39.97
12/21/2023 0 Farmers & Mechanics Bank 11/23 F&M Bank Trust fees 019-1905-51000 4.13
12/21/2023 0 Farmers & Mechanics Bank 11/23 F&M Bank Trust fees 058-0000-51000 20.77
12/21/2023 0 Galesburg Sanitary Dist.11/23 Credit Card Processing Fees 091-0000-22003 (2,913.38)
12/21/2023 0 Galesburg Sanitary Dist.10/23 Postage for Liens 091-0000-22003 (9.68)
12/21/2023 0 Galesburg Sanitary Dist.10/23 Lein & Collection Fees 091-0000-22003 (93.32)
12/21/2023 0 Galesburg Sanitary Dist.12/23 Fees 091-0000-22003 852,370.33
12/21/2023 0 Galesburg Sanitary Dist.12/23 - Less 3% Collection Fee 091-0000-22003 (25,571.11)
12/21/2023 0 Hein Construction Co, Inc PSB HVAC Renovation 054-0000-76000 190,513.84
12/21/2023 0 Hein Construction Co, Inc PSB HVAC Renovation 054-0000-20103 (19,051.38)
12/21/2023 4089 IL DCEO Remaining Fund Balance 013-0000-83100 4,347.68
12/21/2023 0 J W Summy Contracting Corp.IHDA Housing Repair and Accessibility Grant at 1429 Hollycrest C 013-0000-83100 8,995.00
12/21/2023 0 J W Summy Contracting Corp.CO#1 IHDA Housing Repair and Accessibility Grant at 1429 Hollycr 013-0000-83100 2,750.00
12/21/2023 0 James Hartshorn 12/20 - Officiated VBall - 3 Games 019-1940-51400 75.00
12/21/2023 0 Jonna Lee Minority/ Woman owned Busines Startup incentive 054-0000-83100 720.00
12/21/2023 99027 Jordan Stewart Reissue of check - Band - Holiday Party 001-0120-58500 500.00
12/21/2023 99026 Knox County Recorders Office Release 30 Property Maint Liens 023-0000-51300 225.00
12/21/2023 99025 Knox County Recorders Office Recording Fees 001-0160-51000 126.00
12/21/2023 0 Mike Hines 12/20 - Officiating VBall - 3 Games 019-1940-51400 75.00
12/21/2023 0 Quadient Leasing USA, Inc Postage for Machine 061-0000-10702 2,000.00
12/21/2023 0 Salvation Army External Agency Funding - Salvation Army 024-0000-83100 685.00
12/21/2023 0 T TECH 11/23 UB ACH Fees 061-0000-51000 788.19
12/21/2023 0 T TECH 11/23 UB ACH Fees 067-0000-51000 394.09
12/21/2023 0 United Way of Knox County External Agency Funding - United Way 024-0000-83100 5,000.00
12/21/2023 0 Western Illinois Regional Council - CAA CO#1 IHDA Housing Repair and Accessibility (HRAP) Grant Start Up 013-0000-83100 2,100.81
Grand Total 1,667,166.37$
COUNCIL LETTER
CITY OF GALESBURG
JUNE 17, 2024
AGENDA ITEM: Amendment to Section 113.043 (C) of Chapter 113 of the Galesburg
Municipal Code regarding the limitation on the number of Class C-1 liquor licenses.
SUMMARY RECOMMENDATION: The City Manager, Liquor Commissioner and City
Clerk recommend approval of the ordinance.
BACKGROUND:Save More (formerly Save-a-Lot) is requesting a Class C-1 liquor license
for their soon to open grocery store. This license allows for the sale of all types of
alcoholic liquor for consumption off the premises only (packaged liquor). No gaming will
be permitted at this location.
This ordinance will increase the number of Class C-1 liquor licenses issued to 31 in the
City of Galesburg.
BUDGET IMPACT: Annual liquor license fee of $2,450.
SUPPORTING DOCUMENTS:
1. Ordinance
Prepared by: KRB Page 1 of 1
24-1013
ORDINANCE NO. _________________
AN ORDINANCE AMENDING SECTION 113.043 (C) OF THE GALESBURG MUNICIPAL CODE
REGARDING THE NUMBER OF CLASS C-1 LIQUOR LICENSES
WHEREAS, the City of Galesburg is an Illinois home rule municipal corporation organized
and operating pursuant to Article VII of the Illinois constitution of 1970; and
WHEREAS, Article VII, Section 6(a) of the Illinois grants a home rule unit authority to
exercise any power and perform any function pertaining to its government and affairs; and
WHEREAS, the City has adopted certain liquor license regulations designed to protect
the health, safety and welfare, which are codified in Chapter 113 of the Galesburg Municipal
Code; and
WHEREAS, Section 4-1 of the Illinois Liquor control Act, 235 ILCS 5/4-1, empowers the
Mayor and City Council to establish conditions, regulations and restrictions upon the issuance of
local liquor licenses not inconsistent with law as the public good and convenience may require;
and
WHEREAS, the Mayor and City Council desire to update and revise the Municipal Code
to reflect a change in the number of Class C-1 liquor licenses made available.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF GALESBURG, ILLINOIS, AS
FOLLOWS:
SECTION ONE:The foregoing recitals are hereby incorporated into this Ordinance as is
fully set forth herein.
SECTION TWO:Section 113.043 (C) of the Galesburg Municipal Code is amended in its
entirety, and shall hereafter read as follows:
(B)No more than 31 Class C-1 licenses shall be issued.
SECTION THREE:All ordinances or parts of ordinances, in conflict with this ordinance
are, to the extent of such conflict, hereby repealed.
SECTION FOUR:This ordinance shall be in full force and effect from and after its
passage, approval and publication as provided by law.
Approved this ______ day of __________________ 2024, by a roll call vote as follows:
Roll Call #: ____________
Ayes: ________________________________________________________________________
Nays: _______________________________________________________________________
Absent: ______________________________________________________________________
Abstain:______________________________________________________________________
_______________________________________
Peter D. Schwartzman, Mayor
ATTEST:
___________________________________
Kelli R. Bennewitz, City Clerk
___________________________________________________________________________________________________________________________________________________________________________________________
Prepared by: AJG Page 1 of 1
CITY OF GALESBURG
COUNCIL LETTER
JUNE 17, 2024
AGENDA ITEM: Ordinance vacating Victoria Avenue between N. Cedar Street and N. West Street.
SUMMARY RECOMMENDATION: The City Manager, Director of Public Works and City Engineer
recommend approval of an ordinance vacating Victoria Avenue between N. Cedar Street and N.
West Street.
BACKGROUND: The City was petitioned to vacate a portion of Victoria Avenue located between
N. Cedar Street and N. West Street by an adjacent property owner. This section of Victoria
Avenue is 40 feet in width and is unimproved. The unimproved right-of-way is currently private
driveways and grass area, which the adjoining property owners have maintained over the years.
The City does not intend on installing a street on this right-of-way and does not have a use for
the property. Galesburg Sanitary District maintains a storm sewer line on the right-of-way. They
were notified of the vacation request and approved of the vacation so long as they were able to
continue maintenance of their storm sewer in the future. The ordinance reserves the right for
Galesburg Sanitary District to maintain their sewer.
A notice was provided to the property owners adjacent to this section of right-of-way advising
them of the proposed vacation. Half of the existing alley, or 20 feet, would be vacated to each
adjoining property owner. City staff recommend approval of the vacation ordinance.
BUDGET IMPACT: None
SUPPORTING DOCUMENTS:
1. Ordinance
2. Plat of Vacation (Exhibit A)
3. Location Map
ORDINANCE NO. _________________
AN ORDINANCE VACATING STREET RIGHT OF WAY
(Victoria Avenue between N. Cedar Street and N. West Street)
WHEREAS, Section 11-91-1 of the Illinois Municipal Code (65 ILCS 5/11-91-1) provides that
the corporate authorities of a municipality may by ordinance vacate any street or alley, or part
thereof, within their jurisdiction after determining that the public interest will be subserved by said
vacation; and
WHEREAS, Section 11-91-2 of the Illinois Municipal code (65 ILCS 5/11-91-2) provides that
upon the vacation of a street or alley, or any part thereof, by virtue of any ordinance of any
municipality, title to the land included therein will vest in the then owners of the land abutting
thereon, except in cases where the deed, or other instrument, dedicating a street or alley, or part
thereof, has expressly provided for a specific devolution of the title thereto upon the abandonment
or vacation thereof; and
WHEREAS, said vacation will not materially impair access to any property owner; and
WHEREAS, the City Council finds that the street right-of-way is of no further use to the City,
except as hereinafter provided; and
WHEREAS, certain public service facilities are situated in the street right-of-way; and
WHEREAS, the City Council further finds that the public interest is best served by the City’s
retention of a permanent easement in the street right-of-way for the maintenance, renewal, and
reconstruction of those facilities; and
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF GALESBURG,
ILLINOIS, AS FOLLOWS:
SECTION ONE: The foregoing recitals are hereby incorporated into this Ordinance as is fully
set forth herein.
SECTION TWO: The City Council of the City of Galesburg, Illinois, hereby vacates, subject to
the terms set forth in this Ordinance, the street right-of-way of Victoria Avenue between N. Cedar
Street and N. West Street, being more particularly described as follows:
Street right of way 40 feet in width running east and west located between North Cedar
Street and North West Street from the western right-of-way line of North Cedar Street to
165 feet west of the western right-of-way line of North Cedar Street in the City of
Galesburg, Knox County, Illinois.
Said tract containing 0.16 acres, more or less, all situated in the City of Galesburg, Knox County,
Illinois.
SECTION THREE: That the common addresses and permanent index numbers of the particular
parcels acquiring title to property vacated pursuant to this ordinance are as follows:
124 Victoria Avenue 9903404014
125 Victoria Avenue 9903402012
SECTION FOUR: The vacation of the above described alley shall be subject to the following
conditions:
(A) A perpetual easement upon said vacated street right-of-way is hereby reserved for and
granted to the City of Galesburg, Illinois, or others or any public utilities, their successors
or assigns, to operate, maintain, renew, and reconstruct their facilities as now existing on,
over, or under that part of the street right-of-way; and
(B) A perpetual 10-foot-wide easement for storm sewer, centered over the existing storm
sewer and extending 5 feet to either side upon said vacated street right-of-way is hereby
reserved for and granted to the City of Galesburg, Illinois, or others or any public utilities,
their successors or assigns, to operate, maintain, renew, and reconstruct their facilities as
now existing on, over, or under that part of the street right of way; and
SECTION FIVE: The Mayor of the City of Galesburg, Illinois is hereby authorized to execute
and deliver, and the City Clerk of the City of Galesburg, Illinois is hereby authorized to attest to
said execution of a Plat of Vacation for the vacated street right-of-way, in substantially the form
of the copy of said Plat attached hereto and hereby incorporated by reference, as so authorized and
approved for and on behalf of the City of Galesburg, Illinois.
SECTION SIX: The City Clerk is directed to record a certified copy of this Ordinance with the
Knox County Office of the Recorder of Deeds after passage of this Ordinance.
SECTION SEVEN: This ordinance shall be in full force and effect from and after its passage,
approval and publication as provided by law.
Approved this ______day of ____________________, 2024, by roll call vote as follows:
Roll Call #:
Ayes: ________________________________________________________________________
______________________________________________________________________________
Nays: ________________________________________________________________________
______________________________________________________________________________
Absent: _______________________________________________________________________
______________________________________________________________________________
_________________________________
Peter Schwartzman, Mayor
ATTEST:
___________________________________
Kelli R. Bennewitz, City Clerk
Engineering Division, City of Galesburg
15:51 11/Aug/2023
/
Areas
Vacate Area
Water - Mains
City Main
Storm - GSD Manhole
Storm - Catch Basins
City of Galesburg
Storm - Private Catch Basins
City of Galesburg
Storm - GSD Mains
Sanitary - Manholes
Sanitary - Mains
The determination of fitness of use of this map is solely the responsibility of the userThe user must bear responsibility for the appropriate use of the information with respect to possible errors, original map scale, collection methodology, currency of data and other conditions specific to certain data.City of Galesburg
CITY OF GALESBURGOperating Under Council-Manager Government Since 1957 75 0 7537.5 Feet
Victoria Street Vacation
___________________________________________________________________________________________________________________________________________________________________________________________
Prepared by: GUG Page 1 of 1
COUNCIL LETTER
CITY OF GALESBURG
JUNE 15, 2024
AGENDA ITEM: Zoning Amendment, (R3A) Multi-Family to (B1) Neighborhood Business 275 N
Seminary St.
SUMMARY RECOMMENDATION: The Planning and Zoning (P&Z) Commission held the required
public hearing during their July 9, 2024 meeting. On a vote of 8 ayes (Members Cochrane, Johnson,
Leahy, Lee, Markwart, McKelvie, Paulsgrove, Uhlmann), zero nays and zero abstentions, the P&Z
recommended approval of the Zoning Amendment. The City Manager and Director of Community
Development concur with the P&Z’s recommendation.
BACKGROUND: The applicant purchased the property in April 2023 and is proposing to sell purified
and alkaline mineral water, they have described the business as a water store and refillery general
store.
The purpose of the B1 District is to provide a limited range of convenience-oriented businesses and
services primarily relying upon the patronage from the immediate neighborhoods.
The 2019 Comprehensive Plan indicates this lot (actually the entire block) to be Downtown Mixed
Use.
Historically, this property has been used for commercial purposes. Staff looked in City Directories
going back to 1980 and found that the last known use was Sew What Alterations from about 2007 to
2022. Before that it was a contractor’s office for a few years. Domino’s pizza for about 16 years, a
used furniture store for a couple of years, a takeout restaurant and a Wonder Bread store.
The previous uses were allowed as Non-conforming uses. Because such uses have been discontinued
for a period of 180 consecutive days any future uses would need to comply with the existing zoning
of the parcel, which is why they are requesting the zoning amendment.
BUDGET IMPACT: There would be no anticipated impact upon the budget if the zoning amendment
is approved.
SUPPORTING DOCUMENTS:
1.Aerial map – General location
2.Zoning amendment ordinance
KNOX COUNTY Zoning Land Use
North R3A, Multi-Family Vacant Lot
West R3A, Multi-Family Residential
East R3A, Multi-Family Residential
South R3A, Multi-Family Residential
24-1015
ORDINANCE NO. _________________
WHEREAS, pursuant to a public hearing duly held as required by law, the Planning and
Zoning Commission to the City of Galesburg, Illinois, has reported on a proposition to amend the
Zoning Map of said City as hereinafter set forth;
NOW, THEREFORE BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF GALESBURG,
ILLINOIS:
SECTION ONE: The following described real estate shall be, and the same hereby is, rezoned
from R3A, Multi-Family to B1, Neighborhood Business:
Lot 11 of Hasselquist’s Subdivision of Lots 1, 36 and 37 of Block 63, in the City of Galesburg, Knox
County, Illinois, per Plat recorded in Volume 44 of Deeds, page 473.
Parcel Identification Numbers (PINs): portion of 99-11-351-001
Commonly known as: 275 N Seminary St, Galesburg, IL
SECTION TWO: The Zoning Map of the City of Galesburg shall be, and the same hereby is,
changed in accordance with the provisions hereof.
SECTION THREE: All ordinances, or parts of ordinances, in conflict with this ordinance are,
to the extent of such conflict, hereby repealed.
SECTION 3 This ordinance shall be in full force and effect from and after its passage,
approval and publication as provided by law.
Approved this day of , 2024, by a roll call vote as follows:
Roll Call #:
Ayes: _________________________________________________________________________
Nays: _________________________________________________________________________
Absent: _______________________________________________________________________
Abstain: _________________________________________________________________________
ATTEST: ______________________________
Peter Schwartzman, Mayor
____________________________
Kelli R. Bennewitz, City Clerk
___________________________________________________________________________________________________________________________________________________________________________________________
Prepared by TDM Page 1 of 1
COUNCIL LETTER
CITY OF GALESBURG
JUNE 17, 2024 – TABLED
JULY 15, 2024
AGENDA ITEM: Bid for resurfacing of six outside pickleball courts at Bateman Park.
SUMMARY RECOMMENDATION: The bid from Provantage Systems Inc (St Charles, IL) in the
amount of $93,857.00 for resurfacing of six outside pickleball courts at Bateman Park was tabled
at the June 17, 2024, meeting in order to provide time for patrons of the facility to test the
proposed modular athletic surfacing system.
BACKGROUND: There are six outside pickleball courts located in Bateman Park. The pickleball
courts were converted from two tennis courts in 2021. The current court surface is a concrete
base covered in asphalt and the concrete has started to crack compromising the asphalt surface
of the pickleball courts rendering play difficult. A modular athletic surfacing system will be
installed over the existing surface. The system includes an interlocking high-impact
polypropylene tile with a multi-point positive locking system and a grid top design including a
shock absorbing support understructure. The system comes with a fifteen year warranty with
minimal maintenance requirements and the expense is significantly less than rebuilding the
current courts with concrete.
Based on the information provided, a bid request was developed and advertised in the local
paper, made available on the city website and emailed to vendors known to perform this type of
work. Two bids were received as a result of this request. Provantage Systems Inc (St Charles, IL)
submitted the low and best bid meeting the specifications of the bid request in the amount of
$93,857.00. References were contacted and acknowledged the court surface installed has been
well received by the avid pickleball players, and the installation process was quick and efficient.
BUDGET IMPACT: There are sufficient funds budgeted in the Community Improvement/
Infrastructure Fund (12) for the bid as received.
SUPPORTING DOCUMENTS:
1.Bid Tabulation
24-3025
City of Galesburg
Bid Tab - Bateman Park Pickleball Court Resurfacing
Date: 06/05/2024
Attended by: T.Miller/D.Miles/ A.Gavin/ M.Doi
Company Provantage Systems Inc Sport Court Midwest
City, State St Charles, IL Elmhurst, IL
Resurfacing of Six Exterior Pickleball Courts 93,857.00$ 119,660.00$
Addendum No. 1 Acknowledged X X
Project Start Date 4-6 weeks from approval 7/22/2024
Completion Date
Approx 7 weeks from
approval 8/2/2024
Estimated Days to Complete 2-4 business days
4-5 days, weather
permitting
Bid Security Cashiers Check Bid Bond
___________________________________________________________________________________________________________________________________________________________________________________________
Prepared by: GUG Page 1 of 1
COUNCIL LETTER
CITY OF GALESBURG
JULY 15, 2024
AGENDA ITEM: Minority and/or Woman owned Business Startup Assistance Program for
Elementary Earthworks, LLC.
SUMMARY RECOMMENDATION: The KCAP Review Committee has recommended the approval
of a $5,000 Startup Assistance grant. The 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.
Elementary Earthworks, LLC is proposing to establish an approximate 3,500 sq ft growing space
as a Home Occupation in their rear yard. They are using a chemical free, no till method of growing
produce they will then sell to local eateries and markets. They are also selling pre-started plants
to the general public. The funds will be used to help with infrastructure costs (such as irrigation)
and supplies. In future years the goal would be to purchase land in town that would be large
enough to increase the amount of produce available and offer other complementary amenities
that would necessitate hiring employees.
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 this case the owner will be the only employee, so they are eligible to request $5,000.
BUDGET IMPACT: If approved, the $5,000 grant would be paid from the Planning Fund (054).
SUPPORTING DOCUMENTS:
1.Correspondence from Knox County Area Partnership, with grant review committee
recommendation dated June 18, 2024.
2.Grant Agreement
24-4045
June 18, 2024
Honorable Members of the Galesburg City Council,
This letter is a formal recommendation for a startup business called Elementary Earthworks LLC to receive $5,000 in support from the
City’s Minority/Women Startup grant program. The project described below was reviewed by the KCAP Grant Review Committee on
June 18th, 2024, and it received a recommendation from the Committee for funding from the Minority/Women Startup Grant
program.
Elementary Earthworks is a woman owned, wife and husband Home Occupation team, who operate a 3,500 square foot urban micro-
farm at their home, located at 488 Yates Street, Galesburg, Il 61401. The micro-farm utilizes a chemical free “no till” method of
growing produce which will then be sold to local eateries, markets, and the general public. In addition to the produce grown,
Elementary Earthworks also sells plants which have been started within the residence prior to the normal growing season.
Elementary Earthworks is 100% owned by Ms. Caitlin “Rosie” Theobald and is operated with the assistance of her husband, Mr. Alex
Theobald. Ms. Theobald hopes to expand the current micro-farming concept to include a centrally located, larger farm imprint as well
as retail sales and merchandising opportunities. The business qualifies for startup assistance under the program guidelines.
The Knox County Area Partnership for Economic Development convened the Grant Review Committee to review Ms. Theobald’s
application. Members of the Committee were provided with a complete business plan, financial reports 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 Members and KCAP representatives present consisted of:
- Galesburg Mayor Peter Schwartzman
- Becky King, Old National Bank
- Lance Oetting, Midwest Bank
- Steve Gugliotta, City of Galesburg
- Ken Springer, Knox County Area Partnership for Economic Development
- John H. Schlaf, KCAP Small Business Manager
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
John H. Schlaf, Small Business Manager
The Knox County Area Partnership for Economic Development
Page 1 of 2
GALESBURG ASSISTANCE PROGRAM
GRANT AGREEMENT
THIS AGREEMENT is made and entered into this _____ day of July, 2024 (the “EFFECTIVE DATE”), by
and between the City of Galesburg, an Illinois municipal corporation (hereinafter referred to as “CITY”), and
Elementary Earthworks LLC (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 $5,000 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 488 Yates St, Galesburg, IL 61401, Parcel Identification Number 99-02-352-
034 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 2 of 2
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, Grantee (Elementary Earthworks LLC)
By: By:
Peter Schwartzman, Mayor Caitlin Theobald, Owner
Attest:
Kelli Bennewitz, City Clerk
Address: 55 W. Tompkins St Address: 488 Yates St
Galesburg, IL 61401 Galesburg, IL 61401
___________________________________________________________________________________________________________________________________________________________________________________________
Prepared by: AJG Page 1 of 1
CITY OF GALESBURG
COUNCIL LETTER
JULY 15, 2024
AGENDA ITEM: Approve emergency repair of a 54” brick storm sewer located near Monmouth
Boulevard.
SUMMARY RECOMMENDATION: The City Manager, Director of Public Works, City Engineer, and
Purchasing Agent recommend that the City Council waive normal purchasing policies and
approve emergency repairs to the 54” brick sewer performed by Laverdiere Construction.
BACKGROUND: An issue was recently discovered with the City’s 54-inch brick storm sewer where
it runs underneath Monmouth Boulevard between Holton Street and Academy Street. This main
storm sewer line is roughly 100 years old and drains a large portion of the southwest section of
the city. Investigation showed that water from the storm sewer was running out of a deteriorated
section of floor of the sewer and entering a nearby sanitary main. This has caused a large sinkhole
to form under the sidewalk and edge of the roadway on the south side of Monmouth Boulevard
and damaged a nearby sanitary manhole and adjacent 24” sanitary main. Due to the amount of
water that runs in the sewer during heavy rains, the void under the roadway has been getting
larger anytime rain occurs. Repairs need to be made quickly to avoid further damage to the
roadway, storm sewer, and sanitary sewer system and avoid any safety concerns to the public
due to this damage.
Due to the emergency nature of the need for repair, Laverdiere Construction was authorized to
begin work on making repairs to the sewer last week. Laverdiere Construction Company has done
many construction projects for the City and is experienced in sewer construction. It is planned to
complete this work on a time and material basis, and it is estimated that the repairs will cost
$60,000.00. Due to unforeseen circumstances that may arise during the work, this cost is a rough
estimate, and the final costs will not be known until the work is complete. City staff recommend
approval of waiving normal purchasing policies for this emergency purchase.
BUDGET IMPACT: There are sufficient funds for this repair available in Fund 18 (Storm Water
Utility)
SUPPORTING DOCUMENTS:
1.Picture of damage
2.Location map
24-4046
Void created by sewer issue
Inside of sewer
July 09, 2024
/0.25 0 0.250.2 0.15 0.1 0.05
Miles
S HENDERSON STS BROAD STN BROAD STS BROAD ST
W KNOX ST
W SOUTH ST
W MAIN STN HENDERSON STMONM
O
U
T
H
B
L
V
D
W TOMPKINS ST CEDARAVEN ACADEMY STPUBLIC
S
Q
W THIRD ST W THIRD STGARFIELD AVELOUI
S
VI
L
L
E
R
D S CEDAR STN WEST STE THIRD STAVENUE AMAPLE AVE N CEDAR STW SIMMONS ST
FERRIS PL
S WEST STS CEDAR STW BERRIEN ST
W FERRIS ST
ABINGDON STHOLTON STW FIRST ST LIBERTY STW BROOKS ST
S ACADEMY STW SECOND ST W SECOND ST
W BERRIEN STOLIVE STWALNUT AVEACCESSA RD
CROSS ST
£¤150 £¤150
Cedar
Cr
e
e
k
City Storm
GSD Storm
Sanitary Main
Monmouth Blvd Emergency Sewer Repair
Public Works Department
TOWN OF THE CITY OF GALESBURG
Date: July 15, 2024 Agenda Number: 24-9013
TOWN FUND $6,183.72
GENERAL ASSISTANCE FUND $13,251.64
IMRF FUND
SOCIAL SECURITY/MEDICARE FUND
LIABILITY FUND $4,468.76
AUDIT FUND
TOTAL $23,904.12
11:40AM
07/08/24
Accrual Basis
TOWN of the City of Galesburg - LIAB
LIABIL TY FUND PAYMENT DUE REPORT
May 28 2024 -June 10 2024
Type Date Num
109 • Cash -CBI F&M LIAB FUND
Liability.. 07/01/2024 94328747
Name Memo
-SPLIT-
Split
Liability... 07/01/2024 1206633264
FEDERAL TAX_IRS
Illinois Dept. of Revenue
37-6006998
37-6006998 000 211 • State Payroll Ta ...
Total 109 • Cash -CBI F&M LIAS FUND
TOTAL
Amount
-3.701.92
-766.84
-4,468.76
-4,468.76
Page 1
11:22AM
07/08/24
Type Date
Ameren Illinois
Bill 07/02/2024
Bill Pmt -C.. 07/02/2024
CityGalesburg EXPENSES
Bill Pmt-C.. 06/17/2024
Check 07/03/2024
CityGalesburg GROUP INS
Bill Pmt -C.. 06/17/2024
Expense Hart
Bill 07/02/2024
Bill Pmt -C.. 07/02/2024
F&M Credit Card
Bill Pmt -C.. 06/17/2024
FEDERAL TAX_IRS
Liability Ch.. 07/01/2024
Illinois Dept. of Revenue
Liability Ch.. 07/01/2024
Johns Plumbing
Bill 07/02/2024
Bill Pmt-C.. 07/02/2024
MSI
Check 07/03/2024
NCPERS
Bill 06/17/2024
Bill Pmt-C .. 06/17/2024
OSI
Bill 07/02/2024
Bill Pmt-C .. 07/02/2024
Royal Cleaning
Num
5392319850
9061
9056
9024
9057
6282024
9062
9058
94328747
1206633264
1402
9063
9066
2516072024
9059
376326
9064
Check 07/02/2024 9060
The Register-Mail - LOCALiQ
Check 06/13/2024 9055
Tri-States Water
Check 06/12/2024
Bill 06/26/2024
Bill Pmt -C.. 07/02/2024
9054
33904
9065
TOWN of the City of Galesburg -TOWN
Purchase Journal -Transaction Detail
JUNE 1112024 -JULY 812024
Memo
5392319850 Total for August 2024
4/23/2024 -5/22/2024 Electris / Gas
018974-000 4/2/24-5/3/24 Water
018974-000 5/3/2024-6/4/2024
0024806 July 2024 Insurance
IPAI Class June 2024
IPAI Class June 2024
4798510218749568 Void and pay online 240624125184 conf#
37-6006998
37-6006998 000
1402 public restroom repair
1402 public restroom repair
SD13781 Roof Repair
2516072024 7/1/2024 -7/31/2024
2516072024 7/1/2024 -7/31/2024
INV376326 BNV / Color
10121
19189 Janitorial Services for July
1445851055 Register Mail year renewal
93031 5 gal jugs water 5 /delivery charge
33904 5 gal jugs of water/ de! charge
33904 5 gal jugs of water/ del charge
Split
-SPLIT-
201 • Accounts Paya ..
201 • Accounts Paya ..
-SPLIT-
201 • Accounts Paya ..
-SPLIT-
201 • Accounts Paya ..
201 • Accounts Paya ..
-SPLIT-
211 • State Payroll T..
498 • Building Mainte ...
201 • Accounts Paya ..
498 • Building Mainte ..
464 • Other lnsuranc ...
201 • Accounts Paya ..
-SPLIT-
201 • Accounts Paya ..
420 • Town Hall
438 • Office Supplies ..
420 • Town Hall
-SPLIT-
201 • Accounts Paya ..
Amount
-386.36
-288.83
-45.40
-37.77
-6, 165.27
-586.48
-586.48
-70.58
-3,701.92
-766.84
-210.80
-210.80
-177.34
-80.00
-80.00
-64.69
-64.69
-420.00
-362.55
-37.80
-37.80
-37.80
Page 1