HomeMy WebLinkAbout07072025 City Council Packet55 W. TOMPKINS STREET
GALESBURG, IL 61401
WWW.CI.GALESBURG.IL.US
City Council Agenda
July 7, 2025
City Council Meeting Agenda
City Council Chambers
July 7, 2025
6:00 p.m. Roll Call Pledge of Allegiance
Invocation
Presentation Baker Tilly FY 2024 Audit
Approve Minutes from June 16, 2025
Public Comment
Consent Agenda #2025-13
25-2020 Resolution MFT Resolution for Safe Routes to School Project
25-3023 Bid Demolition of the former Maple Avenue Fire Station
25-5004 Receive FY 2024 Annual Comprehensive Financial Report
25-6003 Approve Appointment Memo
25-8012 Bills and Advance
Checks Approval and warrants drawn in payment of same
Passage of Ordinances and Resolutions
25-1009 Ordinance Site lease agreement for National Railroad Hall of Fame
(Final reading)
25-1010 Ordinance Conveyance of strip of land south of 40 E. Simmons
Street to Galesburg Public Library (Final Reading)
25-1012 Ordinance Amending provisions for Solar Energy Systems (First
Reading)
25-1013 Ordinance Amending provisions for Wind Energy Systems (First
Reading)
Bids, Petitions and Communications
25-3024 Bid Sale of surplus city lots
Galesburg City Council meetings are streamed live on the City’s website and Comcast channel 7.
25-3025 Bid Central Fire Station sleeping quarters renovation
25-3026 Bid Purchase of dump truck body
25-3027 Bid Purchase of service truck body
25-3028 Bid Intermittent Resurfacing
City Manager’s Report
Miscellaneous Business (Agreements, Approvals, Etc.)
25-4047 Approve Hangar Lease
25-4048 Approve IDOT Intergovernmental Maintenance Agreement
Town Business
25-9016 Approve 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 7, 2025
CONSENT AGENDA #2025-13
Item 25-2020 MFT Resolution for Safe Routes to School Project
Staff recommend approval of a Motor Fuel Tax (MFT) resolution to fund the City's $66,870.35
local share of the Safe Routes to School (SRTS) project, which will construct new sidewalks and
curb ramps along the south side of Fifer Street (between Willard Street and Morton Avenue).
This initiative, partially covered by a $235,376.00 SRTS grant, aims to enhance pedestrian safety
for students and is expected to commence later this summer, with completion anticipated within
30 working days. Sufficient funds are available in the Motor Fuel Tax fund to cover the City's
contribution.
Item 25-3023 Demolition of the Former Maple Avenue Fire Station
Staff recommend approval of the bid of $55,700 submitted by Fowler Enterprises LLC for the
demolition and cleanup of the former Maple Avenue Fire Station, located at 647 Maple Avenue.
The city-owned building, currently used for storage, is deteriorating and not economically viable
to repair. Four bids were received, with Fowler Enterprises, LLC, submitting the low and best bid.
There are sufficient funds available in the Property Redevelopment Fund.
Item 25-5004 FY 2024 Annual Comprehensive Financial Report
The FY 2024 Annual Comprehensive Financial Report is provided to be received and placed on
file with the Galesburg City Clerk’s office. The City of Galesburg has received an unmodified
(“clean”) opinion. Per the Independent Auditors’ Report, “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,
2024.”
Item 25-6003 Appointment Memo
Appointments to boards and commissions are submitted by Mayor Schwartzman for Council
consideration and approval.
Item 25-8012 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.
___________________________________________________________________________________________________________________________________________________________________________________________ Page 2 of 4
ORDINANCES AND RESOLUTIONS
Item 25-1009 Site Lease Agreement for National Railroad Hall of Fame (Final Reading)
Staff recommend approval of an ordinance authorizing a 99-year lease agreement with the
National Railroad Hall of Fame, Inc. (NRRHOF), for a portion of Colton Park. This agreement grants
NRROF a lease for approximately 25,066 square feet of city property, the location of which is
depicted in the attached aerial, at a total cost of $1.00 for the entire term, with the exclusive
purpose of constructing and operating a museum. The lease stipulates that the Hall of Fame will
be responsible for all maintenance, utilities, insurance, and taxes, and the land will revert to the
city if it ceases to be used as a museum. There is no direct budget impact.
Item 25-1010 Conveyance of Strip of Land South of 40 E. Simmons Street (Final Reading)
Staff recommend approval of an ordinance authorizing the conveyance of a 610-square-foot strip
of city-owned land to the Galesburg Public Library Board of Trustees to resolve a property
encroachment issue. A recent survey revealed that approximately 1.5 feet of the southern
portion of the former library building at 40 E. Simmons Street sits on the adjacent city-owned
parking lot. To rectify this, the City proposes conveying the small, impacted strip of land, which
is no longer deemed necessary for municipal purposes, to the Galesburg Public Library.
Item 25-1012 Amending Provisions for Solar Energy Systems (First Reading)
The Planning and Zoning Commission recommend approval of an ordinance amendment to
Chapter 152 of the Galesburg Development Ordinance, relating to the regulation and
development of solar energy systems within the city limits. Staff concur with this
recommendation. This amendment will regulate solar energy systems within the city limits by
categorizing solar systems, with private solar energy systems and solar carports permitted in all
zoning districts as accessory uses; commercial and community solar energy systems requiring
special use approval in agricultural, institutional, office, business, and industrial zoning districts;
and Agrivoltaic Systems restricted to agricultural districts. It also establishes comprehensive
regulations, including permitting, design, operation, glare control, concealed wiring, and
maintenance standards. Furthermore, specific standards are set for private systems regarding
height limits, setbacks, and placement, while commercial/community systems face more
stringent requirements such as site plan review, landscape plans, decommissioning plans, and
liability insurance. Best practices were incorporated with the goal of promoting solar
development while protecting public safety and neighborhood compatibility.
Item 25-1013 Amending Provisions for Wind Energy Systems (First Reading)
The Planning and Zoning Commission recommend approval of an ordinance amendment to
Chapter 152 of the Galesburg Development Ordinance, relating to the regulation and
development of wind energy systems within the city limits. Staff concur with this
recommendation. The amendment introduces new definitions, revises use permissions, and
establishes regulations for both small and large wind energy systems. Small systems are
permitted as accessory uses in all districts with specific standards, while large systems require
special use approval in agricultural, institutional, and industrial districts, with stricter
requirements including turbine density limits, increased setbacks, detailed site and
decommissioning plans, and liability insurance. The goal is to ensure safe, effective, and well-
sited wind energy systems while minimizing adverse impacts.
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BIDS, PETITIONS AND COMMUNICATIONS
Item 25-3024 Sale of Surplus City Lots
The City offered thirteen city-owned vacant properties for sale and received bids on all thirteen
tracts. Staff recommend accepting the bids as follows:
• Accepting the high bid for eight tracts
• Accepting the sole bid for three tracts
• Accepting the best bid for two tracts
o Tract 6, Jeffery Anderson's $100 bid is recommended over a higher bid due to his
ownership of adjoining property.
o Tract 7, Karla Johnson's $100 bid is recommended over two other identical bids as
she owns nearby property.
If approved, the City will collect $3,594 in revenue, which will be allocated to Fund 23 Property
Redevelopment. This action would also eliminate ongoing maintenance costs and return these
properties to productive use.
Item 25-3025 Central Fire Station Sleeping Quarters Renovation
Staff recommend approval of a $328,000 bid from Valley Commercial Construction for the
renovation of the Central Fire Station's sleeping quarters. Constructed in 1976, the station's
current layout, featuring an open sleeping area, communal shower, and open dressing and
lavatory area, does not provide adequate privacy and is not suitable for co-ed utilization. The
renovation, anticipated to begin in July and conclude by November 2025, will create separate
bunk rooms, a renovated locker room with privacy curtains for changing and three private
shower rooms, each with a single stall shower, toilet, and sink. The low and best bid, which
includes a $25,000 contingency, was chosen from six proposals and there are sufficient funds
budgeted in the Community Improvement/Infrastructure Fund.
Item 25-3026 Purchase of Dump Truck Body
Staff recommend approval of the purchase of a dump truck body from PAFCO Truck Bodies Inc.
for $16,983.25. In May of 2025, the Water Division purchased a 2025 RAM 3500 cab-chassis as
part of the scheduled vehicle replacements. The dump truck body will be built and installed onto
the new dump truck cab/chassis and ready for use by October 2025. Two bids were submitted
for the dump truck body, with PAFCO Truck Bodies Inc submitting the low and best bid. There are
sufficient funds budgeted in the Water Fund for this acquisition.
Item 25-3027 Purchase of Service Truck Body
Staff recommend the purchase of a service truck body from Drake Scruggs Equipment for
$67,220.00. In May of 2025, the Water Division purchased a 2025 RAM 5500 cab-chassis as part
of the scheduled vehicle replacements. The service truck body will be built and installed onto the
new service truck cab/chassis and ready for use by the end of 2025. Drake Scruggs Equipment
submitted the sole bid for this purchase, which meets all requirements. There are sufficient funds
budgeted in the Water Fund for this purchase.
Item 25-3028 Intermittent Resurfacing
Staff recommend approval of the bid of $789,693.45 from Gunther Construction for the 2025
Intermittent Resurfacing project. This project, which is anticipated to begin in July, involves
milling and resurfacing deteriorated asphalt, replacing damaged curbs, and upgrading sidewalks
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and ramps on Lincoln Park Drive (from US-34 bridge to Treadwell Drive), Locust Street (from E.
Knox Street to E. South Street), and Chambers Street (from E. Fifth Street to E. South Street). The
bid was the lower of two received and falls within the estimated budget. There are sufficient
funds available in the Motor Fuel Tax fund to complete this work.
CITY MANAGER’S REPORT
MISCELLANEOUS BUSINESS (Agreements, Approvals, Etc.)
Item 25-4047 Hangar Lease
Staff recommend approval of a land lease agreement for private hangars at Galesburg Regional
airport, driven by growing interest from airport users. This standardized agreement, developed
with the Airport Advisory Commission and incorporating best practices from similar airports, will
streamline future approvals and ensure consistent terms. Key provisions include a 30-year lease
term (with two 15-year extension options), annual ground rent of $0.25 per square foot (adjusted
for inflation via the CPI-Midwest Index), and the eventual transfer of hangar ownership to the
City at lease end. Lessees will be responsible for building permanent steel structures approved
by City staff, maintaining improvements, carrying insurance, and paying associated taxes, with
no construction costs incurred by the City. Approval of this item establishes the lease template,
and individual lease agreement will be brought to the City Council for review and approval as
they occur.
Item 25-4048 IDOT Intergovernmental Maintenance Agreement
Staff recommend approval of a new 10-year Intergovernmental Agreement with the State of
Illinois for the routine maintenance of designated State routes within Galesburg city limits. This
agreement continues a long-standing practice, dating back to 1935, where the City provides a
higher level of service to its citizens by performing tasks such as pavement striping, snow
removal, pothole repair, crack sealing, sweeping, and litter pick-up. The City will receive an
annual lump sum compensation, adjusted for inflation by IDOT, based on lane miles and average
daily traffic, with an estimated total of $989,884 over the agreement's duration. The City’s
responsibilities under the terms of this agreement are limited to routine maintenance with the
State retaining responsibility for construction and major repair projects. State routes to be
maintained are Henderson Street (from Main Street to Carl Sandburg Drive), Main Street (from
Henderson Street to Grand Avenue), Grand Avenue (from Main Street to old BNSF spur line), and
Lindwood Road (from Monmouth Boulevard to Main Street).
TOWN BUSINESS
Item 25-9016 Town Bills
Respectfully submitted,
Eric Hanson
City Manager
Galesburg City Council Regular Meeting
City Council Chambers
55 West Tompkins Street, Galesburg, Illinois
June 16, 2025
6:00 p.m.
Called to order by Mayor Schwartzman at 6:00 p.m.
Roll Call #1: Present: Mayor Peter Schwartzman, Council Members Bradley Hix, Wendel
Hunigan, Evan Miller, Dwight White, Greg Saul, and Steve Cheesman, 7. Absent: Council
Member Heather Acerra, 1. Also Present: City Manager Eric Hanson, City Attorney Dan Alcorn,
and City Clerk Kelli Bennewitz.
Mayor Schwartzman declared a quorum present.
The Pledge of Allegiance was recited.
Semenya McCord gave the invocation.
Council Member Saul moved, seconded by Council Member Cheesman, to approve the minutes
of the City Council’s regular meeting from June 6, 2025.
Roll Call #2:
Ayes: Council Members Hix, Hunigan, Miller, White, Saul, and Cheesman, 6.
Nays: None
Absent: Council Member Acerra, 1.
Chairman declared the motion carried.
Council Member White moved, seconded by Council Member Saul, to approve the minutes of
the City Council’s executive session meeting from May 5, 2025.
Roll Call #3:
Ayes: Council Members Hix, Hunigan, Miller, White, Saul, and Cheesman, 6.
Nays: None
Absent: Council Member Acerra, 1.
Chairman declared the motion carried.
PUBLIC COMMENT
Amanda Larson addressed the Council stating that she came to advocate for those suffering in
the City who are homeless. She has begun reaching out to them, spending time, and getting to
know their stories, believing no one should face homelessness alone. She believes that contrary
to common assumptions, many homeless individuals are not simply drug addicts, lazy, or
unwilling to work. For some, drug addiction is a coping mechanism for past trauma like abuse or
abandonment, requiring support and guidance rather than judgment. While housing over 300
people seems daunting due to cost, she believes it is reachable if citizens unite as a community.
She urged everyone to extend a meal, offer a blanket, and talk with people. She asked the
June 16, 2025 Page 1 of 9
Council to speak up for these individuals and commended the Mayor and City Manager for their
efforts and encouraged the rest to follow their lead.
Mindy Knapp addressed the Council, expressing gratitude to the City Manager and Mayor for
meeting with her to discuss her vision for a gateway project. She believes this initiative will
significantly aid in fundraising efforts to facilitate a trip to Washington D.C. at the end of the
month. She added that she, along with Charlie Little, is also involved with Hope House. She
shared an experience from earlier that evening, where she assisted with serving a meal at Hope
House. On behalf of the organization, she presented the Mayor with a meal.
Ms. Knapp spoke about Hope House's commendable community work and noted that she and
another volunteer picked up 30 meals to deliver to the library this evening. Knapp then directly
addressed a negative situation where she observed individuals speaking poorly of her group.
She emphasized that the different groups within the City need to stop this behavior and noted
the seriousness of the challenges facing the community, stressing that unity is crucial.
Council Member Cheesman addressed the public comment session and urged speakers to
concentrate on relevant issues and refrain from making accusations against individuals not
present to defend themselves. He expressed that he feels it fosters a more positive and
productive environment for moving forward.
Pastor James Haley extended an invitation to residents to attend the Juneteenth Celebration at
St. James Church, located at 900 South Third Street in Monmouth. This year marks
Monmouth's inaugural Juneteenth Celebration, which will take place on Thursday, June 19th,
from 2-8 p.m. The event will feature games and speakers, including Council Member Hunigan,
who will share the history of Juneteenth. Additionally, Reverend Dr. Cyrus Burns, of Ward
Chapel AME Church in Peoria, Illinois, will speak. Pastor Haley concluded by wishing everyone a
happy Father's Day.
Bianca Crose, a lifelong Galesburg resident, addressed the Council to advocate for more
pickleball courts. She shared her family's love for the game, highlighting its appeal to all ages,
from young children to grandparents and retirees. She noted how the courts are frequently full,
with players of all ages laughing, rallying, and making new friends. She emphasized pickleball's
accessibility, being easy to learn with minimal and inexpensive equipment, making it a free
activity after initial setup. As a nurse, she underscored the health benefits, noting that pickleball
gets the heart pumping, improves coordination, and provides a low-impact workout, perfect for
seniors. Ms. Crose noted the community-building aspect of pickleball, describing it as a social
game that sparks connections and conversation. She specifically mentioned its positive impact
on teenagers, offering an alternative to excessive phone and social media use. She urged the
Council to consider adding more courts at Rotary Park or another location.
Sallee Wade addressed the Council, outlining the urgent need for a community center to host
diverse programs for all ages, particularly youth. She also advocated for a Boys and Girls Club
offering educational afternoon and summer programs. She also stated that there is a significant
noise pollution issue, specifically in her ward, stemming from fireworks. She noted that many
June 16, 2025 Page 2 of 9
residents are unaware of the associated fines and she plans to submit a Neighborhood Watch
Program proposal in order to foster a “neighbors watching out for neighbors” approach. She
stressed the severe impact of this noise on infants, pets, veterans recovering from PTSD, and
individuals with drug and alcohol recovery issues. She also commended Council Member
Cheesman for organizing a community forum at the library, which she plans to attend, and
suggested that other Council Members consider holding similar periodic forums to engage with
residents.
CONSENT AGENDA #2025-12
All matters listed under the Consent Agenda are considered routine by the City Council and will
be enacted by one motion.
25-3018
Approve the bid from Vermeer Sales & Service of Central Illinois, Inc., in the amount of $51,149
with trades for the purchase of a nearly new Vermeer SC802 stump grinder for the Forestry
Division.
25-3019
Approve the bid from J.C. Dillon, Inc., in the amount of $126,719 for the replacement of
galvanized water service lines.
25-3020
Approve the demolition and clean-up of seven properties:
1. 946 South Pearl Street
2. 494 Clark Street
3. 84 Division Street
4. 793 South Seminary Street
5. 404 West Brooks Street
6. 362 West Fourth Street
7. 694 US Highway 150 East
25-4044
Approve waiving normal purchasing policies and approve the product pricing for 2025 provided
by Core & Main for various water main meters, handheld readers and radio units to be utilized
by the Water Division.
25-8011
Approve bills in the amount of $1,288,873.49 and advance checks in the amount of
$599,761.41.
Council Member Cheesman moved, seconded by Council Member Saul, to approve Consent
Agenda 2025-12.
Roll Call #4:
Ayes: Council Members Hix, Hunigan, Miller, White, Saul, and Cheesman, 6.
June 16, 2025 Page 3 of 9
Nays: None
Absent: Council Member Acerra, 1.
Chairman declared the motion carried by omnibus vote.
PASSAGE OF ORDINANCES AND RESOLUTIONS
25-1009
Ordinance on first reading approving a 99-year lease agreement between the City of Galesburg
and the National Railroad Hall of Fame, Inc., for an area of approximately 25,066 square feet,
more or less, of municipal property at Colton Park, 225 South Seminary Street.
Council Member Hunigan inquired about the funding for the museum and if the City will be
providing assistance. City Manager Hanson stated that while he doesn’t know the exact total
budget, it's estimated to be in the $7 million range. The City has a request for $1 million in
construction support in the Capital Fund, which will require Council approval. He also noted that
over the past 20 years, approximately $752,000 has been spent on this project for property
acquisition, studies, and other related support. He noted that construction is estimated to
begin in 2026.
25-1010
Ordinance on first reading authorizing the sale of a strip of land south of 40 East Simmons
Street, which is a portion of Parcel Identification Number 99-15-206-002.
25-1011
Ordinance on first reading approving an intergovernmental agreement with Galesburg
Community Unit School District No. 205 for the purchase of two parcels on Clark Street, which
are adjacent to Bateman Park (645 Maple Avenue).
Council member Miller moved, seconded by Council Member Saul, to suspend the rules and
move agenda item 25-1011 to final reading.
Roll Call #5:
Ayes: Council Members Hix, Hunigan, Miller, White, Saul, and Cheesman, 6.
Nays: None
Absent: Council Member Acerra, 1.
Chairman declared the motion carried.
Council Member White moved, seconded by Council Member Miller to approve Ordinance
25-3754 on final reading approving an intergovernmental agreement with Galesburg
Community School District No. 205 for the purchase of two parcels on Clark Street, which are
adjacent to Bateman Park (645 Maple Avenue).
Roll Call #6:
Ayes: Council Members Hix, Hunigan, Miller, White, Saul, and Cheesman, 6.
Nays: None
Absent: Council Member Acerra, 1.
Chairman declared the motion carried.
June 16, 2025 Page 4 of 9
25-2019
Council Member Miller moved, seconded by Council Member Hunigan, to approve Resolution
25-17 modifying the moratorium on the acceptance, processing, and approval of new
applications for solar energy systems.
City Manager Hanson stated that the “Solar for All” program, a state initiative, has both a time
limit and a funding cap. Unity Solar Group approached City staff about the urgency for residents
to utilize this program due to its time-sensitive nature. Modifications to the solar and wind
ordinances are expected to go before Planning and Zoning tomorrow night. Following a public
hearing, these modifications should come before the Council in July. He noted that the existing
ordinance was partly established to address large solar farms and concerns about companies
potentially exploiting homeowners, although the City has no reason to believe this company
making this request falls into that category. The City Manager stated that the City does not
generally recommend certain vendors and reminded Council that waiving this moratorium for
one entity would set a precedent for all.
Mayor Schwartzman also clarified that an individual or company wishing to install solar panels
must obtain the necessary permits from the Community Development Department. If their
project aligns with the program's requirements, they may receive approval. Otherwise, they will
remain subject to the moratorium.
Council Member Hunigan inquired about the moratorium and why it was initially proposed. City
Manager Hanson stated that there were concerns regarding these programs, and while the City
cannot directly address specific contracts, feedback was received that some residents faced
substantial administrative fees and haven't seen the promised savings. It also appears that
necessary prep work may not have been fully completed or permitted in some instances. He
added that the renewable energy sector presents numerous opportunities, and unfortunately,
also possibilities for exploitation.
Council Member Hix stated that this resolution is essentially for a 30-day timeframe, and asked
that if Council rejects this, the ordinance would be ready for presentation in July regardless,
with safeguards in place. The City Manager noted that this is a time issue and that the state's
program has a limited funding pool and had already enrolled 30 individuals before the
moratorium.
Roll Call #7:
Ayes: Council Members Hunigan, Miller, White, Saul, and Cheesman, 5.
Nays: Council Member Hix, 1.
Absent: Council Member Acerra, 1.
Chairman declared the motion carried.
BIDS, PETITIONS, AND COMMUNICATIONS
June 16, 2025 Page 5 of 9
25-3021
Council Member Saul moved, seconded by Council Member Miller, to approve the bid from A.C.
Pavement Striping Company in the amount of $255,992.20 for the 2025 cape seal project.
Roll Call #8:
Ayes: Council Members Hix, Hunigan, Miller, White, Saul, and Cheesman, 6.
Nays: None
Absent: Council Member Acerra, 1.
Chairman declared the motion carried.
25-3022
Council Member Cheesman moved, seconded by Council Member Miller, to approve the bid
from Gunther Construction, a Division of UCM, Inc., in the amount of $382,331.28 for the 2025
annual seal coating contract.
Roll Call #9:
Ayes: Council Members Hix, Hunigan, Miller, White, Saul, and Cheesman, 6.
Nays: None
Absent: Council Member Acerra, 1.
Chairman declared the motion carried.
CITY MANAGER’S REPORT
City Manager Hanson reported that he sent Council the links to the various Juneteenth activities
that are going on in the City, and noted the cyber safe seminar tomorrow night that is in
conjunction with F&M Bank. There will also be a local authors showcase program on Thursday
at the Public Library. He also took the opportunity to formally recognize the City’s new Police
Chief, Kevin Legate. He knows he’s going to do a great job, and hopes everyone will join in
supporting him.
MISCELLANEOUS BUSINESS (AGREEMENTS, APPROVALS, ETC.)
25-4045
Council Member Cheesman moved, seconded by Council Member White, to approve an
employment agreement with City Manager Hanson through 2029.
Council Member Cheesman expressed the necessity of this contract extension and highlighted
the collaborative effort with the City Manager, praising his excellent work in developing a fair
agreement that offers him security. He noted City Manager Hanson’s recent relocation with his
family and commended his outstanding performance since joining the City. He is surprised that
such an agreement had not been implemented previously, stating that similar contracts are
standard for positions of this nature across various professions. He stated that he fully endorses
the agreement.
Council Member Hix expressed that hiring City Manager Hanson was the best decision made
during his tenure, and commended him on a phenomenal job and expressed his daily
appreciation.
June 16, 2025 Page 6 of 9
Roll Call #10:
Ayes: Council Members Hix, Hunigan, Miller, White, Saul, and Cheesman, 6.
Nays: None
Absent: Council Member Acerra, 1.
Chairman declared the motion carried.
25-4046
Council Member Miller moved, seconded by Council Member White, to approve a Community
Transportation Electrification Plan, prepared by Ameren Illinois, which outlines strategies to
support the development of electric transportation infrastructure.
Roll Call #11:
Ayes: Council Members Hix, Hunigan, Miller, White, Saul, and Cheesman, 6.
Nays: None
Absent: Council Member Acerra, 1.
Chairman declared the motion carried.
Council Member Saul moved, seconded by Council Member Cheesman, to sit as the Town
Board. The motion carried.
TOWN BUSINESS
25-9015
Trustee White moved, seconded by Trustee Miller, to approve Town bills and warrants to be
drawn in payment of same.
Fund Title Amount
Town Fund $13,818.04
General Assistance Fund $4,662.36
IMRF Fund $4,173.22
Social Security/Medicare Fund
Liability Fund
Audit Fund
Total $22,653.62
Roll Call #12:
Ayes: Trustees Hix, Hunigan, Miller, White, Saul, and Cheesman, 6.
Nays: None
Absent: Trustee Acerra, 1.
Chairman declared the motion carried.
Trustee Cheesman moved, seconded by Trustee Saul, to resume as the City Council. The motion
carried.
CLOSING COMMENTS
June 16, 2025 Page 7 of 9
Council Member Hunigan announced that Cornucopia Natural Market and Deli, Galesburg’s
downtown supermarket, has received a $50,000 grant from the State of Illinois. This grant aims
to revitalize food deserts within our community by enabling Cornucopia to update outdated
equipment in their store. He also extended congratulations to Michael Spinks for Skate Palace
on Knox Street. For Juneteenth, Mr. Spinks opened the skating rink to the community, offering
free skating, food, and beverages to over 100 children who attended. The Skate Palace has
become a significant asset to Galesburg and Spinks revitalized a facility that had been unused
for a decade, transforming it into a community jewel. He emphasized the need to congratulate
and support Mr. Spinks for his contributions to the community.
Council Member Miller addressed a recent issue of illegal dumping in the county, where
approximately four pickup loads of tree debris were left at the entrance of a field. He urged City
residents not to dispose of their waste in the county, emphasizing the burden it imposes on
farmers and rural residents. He encouraged residents to take pride in their community and not
damage others' property. He also mentioned his discussions with the City Manager about
organizing a town meeting in his ward within the next couple of months.
Council Member White requested prayers for Melissa Hortman and her husband's family during
this challenging time, and also for the nation.
Council Member Saul extended Happy Father's Day wishes to all fathers. He also praised
Michael Spinks, noting that his foster daughter frequently requests to go skating there on Friday
nights. He mentioned Mr. Spinks’ generosity, stating that he regularly provides free pizza to the
kids. Additionally, he offered congratulations to the new Police Chief and expressed
appreciation to the City Manager for his hard work, wishing his contract could have been for
longer.
Council Member Cheesman addressed a previous statement he made during public comment,
emphasizing the delicacy of some situations and the importance of credibility. He cautioned
that while Council Members are “fair game,” individuals not present to defend themselves
should be considered. He shared a positive experience similar to Council Member Hunigan
where the Gale Scholars attended a successful skate party, highlighting the hard work of Mr.
Spinks and his mother. He praised local businesses for their community service, citing Melton
Jewelers and Chuck Melton's 50 years in business as an example of downtown contributions. He
also noted the Saturday morning Juneteenth celebration downtown, commending organizers
for promoting this significant event. He announced his upcoming town hall meeting at the
Library from 6-7 p.m. on Tuesday, June 17th. He plans to discuss Council achievements and
future goals, his decision-making process, and, most importantly, open the floor for citizen
opinions, ideas, and criticisms.
Mayor Schwartzman stated that he is glad for Council Member Cheesman's initiative in
organizing a meeting and Council Member Miller's consideration of future similar events,
emphasizing the importance of these types of engagements in the community. He
acknowledged the challenge of multiple events occurring on the same evening, but believes it is
a positive reflection of the community's vibrancy, especially during the summer. He also
June 16, 2025 Page 8 of 9
extended congratulations to Chief Legate for his commendable start and assured him of the
Council's full support.
Lastly, Mayor Schwartzman highlighted the upcoming Juneteenth celebration on Thursday, June
19th. He explained the historical significance of this date, marking General Granger's arrival in
Galveston in 1865, and noted its recent designation as a federal holiday. He encouraged
community participation in the celebrations, noting Reverend Haley's mention of Council
Member Hunigan as a speaker. The Mayor remarked on the community's extended celebration
of Juneteenth over several weeks, rather than just a single day, as a wonderful testament to its
importance. He also shared his experience meeting the pageant winners on Saturday morning.
He echoed Ms. Wade's sentiment about the profound impact such opportunities have on young
people, empowering them to lead and be recognized for their contributions and potential.
There being no further business, Council Member Miller moved, seconded by Council Member
White, to adjourn the regular meeting at 6:57 p.m.
Roll Call #13:
Ayes: Council Members Hix, Hunigan, Miller, White, Saul, and Cheesman, 6.
Nays: None
Absent: Council Member Acerra, 1.
Chairman declared the motion carried.
Peter D. Mayor Schwartzman, Mayor
Kelli R. Bennewitz, City Clerk
June 16, 2025 Page 9 of 9
___________________________________________________________________________________________________________________________________________________________________________________________
Prepared by: AJG Page 1 of 1
City Council Meeting
Agenda Item Overview
July 7, 2025
AGENDA ITEM: Motor Fuel Tax (MFT) Resolution for the Safe Routes to School project.
SUMMARY RECOMMENDATION: The City Manager and Director of Public Works recommend
approval of the MFT resolution for the City share of the construction costs for the project.
BACKGROUND: The Illinois Department of Transportation requires passage of a resolution to
appropriate MFT funds for the City’s local share of the construction for the Safe Routes to School
(SRTS) project. The City received a Safe Routes to School (SRTS) grant to fund sidewalk
improvements on Fifer Street between Willard Street and Morton Avenue. The scope of the
project includes new sidewalk and curb ramps along the south side of Fifer Street. This section of
Fifer Street leads directly to the Silas Willard School property and currently has no existing
sidewalk for students to use to walk to school.
The project was on a State letting in June and five (5) bids were received for the project. The low
bidder was Illinois Civil Contractors, Inc. of East Peoria, IL in the amount of $302,246.35. The SRTS
grant will provide $235,376.00 in funding for the construction. The remaining balance and the
City’s local share for the construction costs is $66,870.35. City staff recommend approval of the
MFT Resolution to cover the local share for construction. It is anticipated that the project will
begin later this summer and the contractor has 30 working days to complete the project.
BUDGET IMPACT: There are sufficient funds in the budget for this work from the Motor Fuel Tax
fund (Fund 11).
SUPPORTING DOCUMENTS:
1.MFT Resolution
25-2020
BLR 09110 (Rev. 01/18/23)
Resolution for Improvement
Under the Illinois Highway Code
Page 1 of 1Printed 07/01/25
Resolution Type
Original
Resolution Number Section Number
24-02201-35-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
Fifer Street 0.34 Willard Street Morton Avenue
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
Installing sidewalk and ADA ramps on Fifer Street between Willard Street and Morton Avenue as part of a Safe
Routes to School project.
2. That there is hereby appropriated the sum of sixty-six thousand eight hundred seventy and 35/100---------------------------
--------------------------------------------------------------------------------- $66,870.35 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
July 07, 2025
IN TESTIMONY WHEREOF, I have hereunto set my hand and seal this
Day
7th day of
Month, Year
July, 2025
.
.
(SEAL, if required by the LPA)Clerk Signature & Date
Approved
Regional Engineer Signature & Date
Department of Transportation
____________________________________________________________________________________________
Prepared by: TDM Page 1 of 1
City Council Meeting
Agenda Item Overview
July 7, 2025
AGENDA ITEM: Bid Recommendation, demolition and clean-up of the former Maple Avenue Fire
Station located at 647 Maple Avenue in Galesburg, IL.
SUMMARY RECOMMENDATION: The City Manager, Director of Community Development, Code
Compliance Supervisor, and Purchasing Agent recommend City Council award the demolition of
the former Maple Ave Fire Station, located at 647 Maple Ave, as outlined, to Fowler Enterprises
LLC, Hampshire, IL, in the amount of $55,700.0.
BACKGROUND: The former Maple Ave Fire Station has been used primarily as a storage facility,
but the building is starting to deteriorate requiring much needed repairs. City staff have
determined the building is not economically feasible to restore and that demolition is the most
economical solution for this property.
The request for bid was advertised in the Galesburg Register-Mail, made available on the city
website and emails were sent to all known demolition vendors on file. Four vendors responded
to this bid request. The low and best bid was submitted by Fowler Enterprises LLC in the amount
of $55,700. City staff have verified references and reviewed the bid, determining the costs
submitted for this project are reasonable based on the requirements of the demolition. As a
matter of public safety, city staff recommend approval. A detailed bid tabulation is attached.
BUDGET IMPACT: There are applicable funds available in Property Redevelopment (Fund 23).
SUPPORTING DOCUMENTS:
1.Bid Tabulation
25-3023
CITY OF GALESBURG
Finance Department
Bid Results for Demolition of Former Maple Ave Fire Station
Bid Opening: 06/25/2025 11:00 AM
Attended by: T.Miller/ E.Heiden/ R.Speidel/ B.Schmitt
COMPANY
CITY, STATE
Demo Cost
Working
Days Demo Cost
Working
Days Demo Cost
Working
Days Demo Cost
Working
Days
Former Maple Ave Fire Station 94,870.00$ 50 120,540.00$ 20 55,700.00$ 10 94,680.00$ 60
Total Bid Submission:94,870.00$ 120,540.00$ 55,700.00$ 94,680.00$
Bid Security
Addendums 1 & 2
D&T Demolition LLC
Galesburg, IL
Bid BondBid Bond Bid Bond Bid Bond
Low and Best Bid
Galesburg, IL Silvis, IL
Fowler Enterprises LLC
Hampshire, IL
Mechanical Services of
Galesburg Inc
Miller Trucking & Excavating
Company
Yes Yes Yes Yes
___________________________________________________________________________________________________________________________________________________________________________________________
Prepared by: JLO Page 1 of 1
City Council Meeting
Agenda Item Overview
July 7, 2025
AGENDA ITEM: 2024 Annual Comprehensive Financial Report
SUMMARY RECOMMENDATION: Receive item only
BACKGROUND: In accordance with the State of Illinois Governmental Account Audit Act (50 ILCS
310/), the City’s external auditor, Baker Tilly US, LLP, has reviewed and audited the 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 as of and for the year ended December 31, 2024.
The City of Galesburg has received an unmodified (“clean”) opinion. Per the Independent
Auditors’ Report, “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, 2024.”
BUDGET IMPACT: There is no impact on the budget.
SUPPORTING DOCUMENTS:
1.2024 Annual Comprehensive Financial Report for the Year Ended December 31, 2024
25-5004
Annual Comprehensive
Financial Report
of the City of Galesburg, Illinois
For the Fiscal Year Ended December 31, 2024
Prepared by: Finance Department
City of Galesburg, Illinois
Table of Contents
December 31, 2024
Page
Introductory Section
Transmittal Letter i
Certificate of Achievement for Excellence in Financial Reporting v
Organization Chart vi
Elected and Appointed City Officials vii
Financial Section
Independent Auditors' Report 1
Required Supplementary Information
Management’s Discussion and Analysis (Unaudited) 4
Basic Financial Statements
Government-wide Financial Statements:
Statement of Net Position 16
Statement of Activities 18
Fund Financial Statements
Balance Sheet - Governmental Funds 20
Reconciliation of Governmental Funds Balance Sheet to Statement of Net Position 21
Statement of Revenues, Expenditures, and Changes in Fund Balances -
Governmental Funds 22
Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances
of Governmental Funds to the Statement of Activities 23
Statement of Net Position - Proprietary Funds 24
Statement of Revenues, Expenses, and Changes in Fund Net Position - Proprietary Funds 26
Statement of Cash Flows – Proprietary Funds 27
Statement of Fiduciary Net Position - Fiduciary Funds 29
Statement of Changes in Fiduciary Net Position - Fiduciary Funds 30
Index to Notes to Financial Statements 31
Notes to Basic Financial Statements 32
City of Galesburg, Illinois
Table of Contents
December 31, 2024
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 82
Schedule of Employer Contributions 86
Illinois Municipal Retirement Fund - Town of the City of Galesburg:
Schedule of Changes in the City’s Net Pension Liability and Related Ratios 88
Schedule of Employer Contributions 90
Police Pension Plan:
Schedule of Changes in the City’s Net Pension Liability and Related Ratios 91
Schedule of Employer Contributions 93
Schedule of Investment Returns 94
Firefighters’ Pension Plan:
Schedule of Changes in the City’s Net Pension Liability and Related Ratios 95
Schedule of Employer Contributions 97
Schedule of Investment Returns 98
Other Postemployment Benefit Plan:
Schedule of Changes in the City’s Net OPEB Liability and Related Ratios 99
Schedule of Employer Contributions 101
Schedule of Investment Returns 102
General Fund
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual 103
Special Revenue Funds
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual -
Economic Development Fund - Major Special Revenue Fund 104
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual -
Parks and Recreation Fund - Major Special Revenue Fund 105
Notes to Required Supplementary Information 106
Supplementary Information
Nonmajor Governmental Funds
Combining Balance Sheet 107
Combining Statement of Revenues, Expenditures and Changes in Fund Balances 111
City of Galesburg, Illinois
Table of Contents
December 31, 2024
Page
Special Revenue Funds
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual:
City Gas Tax Fund 115
Motor Fuel Tax Fund 116
Federal Special Enforcement Fund 117
State Special Enforcement Fund 118
Stormwater Utility Fund 119
Foreign Fire Fund 120
Airport Fund 121
Property Redevelopment Fund 122
Public Transportation Fund 123
Public Transportation Projects Fund 124
911 Communication Fund 125
Town of the City of Galesburg Fund 126
Grants Fund 127
Community Improvements / Infrastructure Fund 128
Debt Service Funds
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual:
2013A GO Bonds Business District Fund 129
2016 GO Bonds Debt Service Fund 130
2023 GO Bonds Debt Service Fund 131
Capital Projects Funds
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual:
2013A Business District Fund 132
2023 GO Bond Capital Expense Fund 133
Utility Tax Capital Projects Fund 134
Building Repair and Maintenance Fund 135
Computer Replacement Fund 136
Vehicle Replacement Fund 137
Players Fields Fund 138
Capital Planning Fund 139
TIF IV Fund 140
TIF V Fund 141
Permanent Funds
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual:
Linwood Cemetery Fund 142
East Linwood Cemetery Fund 143
City of Galesburg, Illinois
Table of Contents
December 31, 2024
Page
Component Unit
Statement of Net Position and Governmental Funds Combining Balance Sheet 144
Statement of Activities and Governmental Fund Combining Statement of Revenues,
Expenditures and Changes in Fund Balances 145
Statistical Section (Unaudited)
Contents 146
Comments Relative to Statistical Section 147
Financial Trend
Net Position by Component - Last Ten Fiscal Years 148
Changes in Net Position - Last Ten Fiscal Years 150
Fund Balances, Governmental Funds - Last Ten Fiscal Years 154
Changes in Fund Balances, Governmental Funds - Last Ten Fiscal Years 156
Revenue Capacity
Direct and Overlapping Property Tax Rates - Last Ten Tax Years 158
Assessed Value and Actual Value of Taxable Property - Last Ten Tax Years 160
Principal Property Taxpayers - Current Year and Ten Years Ago 162
Property Tax Levies and Collections - Last Ten Tax Years 163
Taxable Sales by Category - Last Ten Tax Years 164
Direct and Overlapping Sales Tax Rates - Last Ten Tax Years 166
Debt Capacity
Ratio of Net General Bonded Debt Outstanding by Type - Last Ten Fiscal Years 167
Direct and Overlapping Governmental Activities Debt 169
Demographic and Economic Information
Demographic and Economic Statistics - Last Ten Fiscal Years 170
Principal Employers - Current Year and Ten Years Ago 171
Full-time Equivalent City Government Employees by Functions/Programs -
Last Ten Fiscal Years 172
Operating Information
Operating Indicators by Function - Last Ten Fiscal Years 174
Capital Asset Statistics by Function - Last Ten Fiscal Years 176
City Hall 55 W. Tompkins Street Galesburg, IL 61401 309-343-4181 www.ci.galesburg.il.us
June 18, 2025
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, 2024, 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 fulfills that requirement and is a comprehensive picture of the City’s
financial transactions during the 2024 fiscal year. This report was prepared by the City’s Finance
Department, and responsibility for the completeness and reliability of the information rests with
City management. To the best knowledge and belief of the City, the enclosed information is
accurate in all material respects and is presented in a manner to fairly present the financial
position of the City of Galesburg.
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 ensure 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, 2024, have been
audited by Baker Tilly. An unmodified (“clean”) opinion has been issued. The independent
auditors’ 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 located 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
i
City Hall 55 W. Tompkins Street Galesburg, IL 61401 309-343-4181 www.ci.galesburg.il.us
central location allows residents to be able to access a variety of different cities with ease. It
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, 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 2024 showed growth in key revenue sources such as the Food and
Beverage tax, which increased 3.3%, the Hotel/Motel tax, which increased 2.5%, and the Local
Sales tax, which increased 4.5%, from 2023.
In 2024, the City spurred local economic growth through development agreements with Western
Smokehouse Partners (WSP), Thrushwood Farms, and Graham Health Systems.
WSP established their headquarters in downtown Galesburg, retaining seven headquarter jobs
and creating 10 additional jobs, with a combined minimum payroll of $1.5 million. They also
expanded operations at their West Main Street location, generating 15 new manufacturing jobs.
Thrushwood Farms, a subsidiary of WSP, embarked on further expansion, utilizing the former
Maytag facility on Monmouth Boulevard for expansion of snack stick production. This ambitious
project is expected to create 150-180 manufacturing jobs, generate $50 million in investment,
and further invigorate the local economy.
Graham Hospital Association opened a new medical clinic at 2028 N. Seminary Street, providing
both primary and specialty care, and creating additional healthcare jobs in the community.
Through the city’s development agreement, Graham was able to create a second entrance to the
site, which aligns with the existing Mayor Drive in order to establish an intersection that improves
vehicular safety and accessibility, for both the current site and future developments.
ii
City Hall 55 W. Tompkins Street Galesburg, IL 61401 309-343-4181 www.ci.galesburg.il.us
The City continues to prioritize housing improvements through local programs and competitive
state grants that support safer, more livable homes. In 2024, eight homes were completed
through the Illinois Housing Development Authority’s Home Repair and Accessibility Program,
and 22 more were approved through the local Housing Repair Program. These efforts represent
a combined investment of approximately $421,270— funding accessibility upgrades, roof repairs,
and code-compliant electrical and plumbing improvements that strengthen neighborhoods and
improve residents’ quality of life.
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.
iii
City Hall 55 W. Tompkins Street Galesburg, IL 61401 309-343-4181 www.ci.galesburg.il.us
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.
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, 2023. This was the
twenty-ninth 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
Government Finance Officers Association
Certificate of
Achievement
for Excellence
in Financial
Reporting
Presented to
City of Galesburg
Illinois
For its Annual Comprehensive
Financial Report
For the Fiscal Year Ended
December 31, 2023
Executive Director/CEO
v
CITY OF GALESBURG
Organizational Chart
Operating Under Council – Manager Government Since 1957
CITIZENS OF
GALESBURG
CITY CLERK MAYOR AND
COUNCIL
CITY MANAGER
POLICE
DEPARTMENT
Field Operations
Patrol
Special Operations
Staff and Services
911
Information
Systems
Evidence
Animal Control
(Contracted)
PUBLIC WORKS
Streets
Engineering
Water
Garage
COMMUNITY
DEVELOPMENT
Planning
Inspections
(housing, nuisance,
construction)
Transit
Buildings &
Grounds
Residential Refuse
(Contracted)
Economic
Development
(partnership w/ KCAP)
Housing Grants
(Contracted)
PARKS AND
RECREATION
Parks
Recreation
Bunker Links
Golf Course
Airport
Linwood &
E. Linwood
Cemeteries
Forestry
FIRE
DEPARTMENT
Fire Suppression &
Rescue
Fire Prevention
Emergency
Management
(Knox County)
FINANCE
Information
Systems
Purchasing
Accounting
Customer Service
Payroll
Utility Billing
Budgeting
ADMINISTRATION
Human Resources/
Risk Management
Benefits
Administration
Communications
Legal
vi
vii
City of Galesburg, Illinois
Elected and Appointed City Officials
Year Ended December 31, 2024
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 Carrington, Sixth Ward
Steve Cheesman, Seventh Ward
Kelli Bennewitz
City Clerk
Appointed Officials
Jennifer O’Hern
City Treasurer
Eric Hanson
City Manager
Department Directors
Aaron Gavin, Interim Director of Public Works
Jennifer O’Hern, Director of Finance
Steve Gugliotta, Director of Community Development
Don Miles, Director of Parks and Recreation
Russ Idle, Police Chief
Randy Hovind, Fire Chief
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.
Independent Auditors' Report
To the Mayor and City Council of
City of Galesburg, Illinois
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, 2024, 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, 2024 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 Galesburg Public Library Foundation, which represents 14%,
16%, and 19%, 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 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
Am erica (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 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.
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 18, 2025 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 18, 2025
3
City of Galesburg, Illinois
Management's Discussion and Analysis
December 31, 2024
(Unaudited)
It is an honor to present to you the financial picture of the City of Galesburg, Illinois, 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, 2024. 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 $83.2 million (net position).
In total, net position increased by $7.8 million.
As of the close of the current fiscal year, the City's governmental funds reported combined ending
fund balances of $54.6 million, a decrease of $3.2 million in comparison with the prior year.
Approximately $9.4 million is available for spending at the government's discretion (unassigned
fund balance).
General revenues accounted for $41.3 million in revenue or 77 percent of all governmental
revenues. Program specific revenues in the form of charges for services and fees and grants
accounted for $12.1 million or 23 percent of total governmental revenues of $53.4 million.
The City had $48.0 million in expenses related to government activities. However, only $12.1
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 $10.0
million, or 33.5 percent of total General Fund expenditures.
The City's total long-term debt, excluding compensated absences, net pension liability, and net
OPEB liability, decreased by $2.0 million during the current year to $22.3 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, Illinois
Management's Discussion and Analysis
December 31, 2024
(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 three 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, Illinois
Management's Discussion and Analysis
December 31, 2024
(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, Illinois
Management's Discussion and Analysis
December 31, 2024
(Unaudited)
Government-Wide Financial Analysis
Table 1
Condensed Statements of Net Position
(in millions of dollars)
Governmental Activities Business-Type Activities Total
2024 2023 Change 2024 2023 Change 2024 2023 Change
Assets
Current and other
assets $76.1 $78.0 (2.4)%$18.6 $16.1 15.5%$94.7 $94.1 0.6%
Capital assets 87.8 84.7 3.7%33.0 33.9 (2.7)%120.8 118.6 1.9%
Total assets 163.9 162.7 0.7%51.6 50.0 3.2%215.5 212.7 1.3%
Deferred outflows of resources
Deferred outflows
related to pensions
and OPEB 15.0 22.3 (32.7)%1.3 1.1 18.2%16.3 23.4 (30.3)%
Deferred charge on
refunding --0.6 0.6 0.6 0.6
Total deferred
outflows of resources 15.0 22.3 (32.7)%1.9 1.7 11.8%16.9 24.0 (29.6)%
Liabilities
Long-term liabilities 91.6 97.2 (5.8)%12.4 13.5 (8.1)%104.0 110.7 -6.1%
Other liabilities 7.0 5.8 20.7%3.2 2.7 18.5%10.2 8.5 20.0%
Total liabilities 98.6 103.0 (4.3)%15.6 16.2 (3.7)%114.2 119.2 -4.2%
Deferred inflows of resources
Property taxes levied
for future periods 9.4 9.2 2.2%--9.4 9.2 2.2%
Deferred inflows
related to leases 1.1 1.1 --1.1 1.1
Deferred inflows
related to pensions
and OPEB 24.1 31.4 (23.2)%0.4 0.4 24.5 31.8 (23.0)%
Total deferred inflows
of resources 34.6 41.7 (17.0)%0.4 0.4 35.0 42.1 -16.9%
Net position
Net investment in
capital assets 78.1 76.4 2.2%23.4 23.4 101.5 99.8 1.7%
Restricted 11.7 11.4 2.6%--11.7 11.4 2.6%
Unrestricted (44.1)(47.5)(7.2)%14.1 11.7 20.5%(30.0)(35.8)(16.2)%
Total net position $45.7 $40.3 13.4%$37.5 $35.1 6.8%$83.2 $75.4 10.3%
7
City of Galesburg, Illinois
Management's Discussion and Analysis
December 31, 2024
(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 $7.8 million from $75.4 million to $83.2
million. The City's total assets and deferred outflows equal $232.4 million. The City's total liabilities and
deferred inflows equal $149.2 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 $44.1 million
in 2024 as a result of recording the net pension liabilities for IMRF, Police and Firefighters' pension plans
and the net OPEB liability. The unrestricted balance for business-type activities of $14.1 million may be
used to meet the ongoing City obligations to their citizens and creditors.
8
City of Galesburg, Illinois
Management's Discussion and Analysis
December 31, 2024
(Unaudited)
Table 2
Condensed Statements of Activities
(in millions of dollars)
Governmental Activities Business-Type Activities Total
2024 2023 Change 2024 2023 Change 2024 2023 Change
Revenues
Program revenues
Charges for services $6.9 $7.3 -5.5%$10.8 $10.5 2.9%$17.7 $17.8 -0.6%
Operating grants and
contributions 4.7 5.9 -20.3%---%4.7 5.9 -20.3%
Capital grants and
contributions 0.5 0.5 --0.5 0.5
General revenues
Property taxes 9.4 9.0 4.4%--9.4 9.0 4.4%
Other taxes 28.3 28.2 0.4%--28.3 28.2 0.4%
Other general
revenues 3.6 3.5 2.9%0.7 0.6 16.7%4.3 4.1 4.9%
Total revenues 53.4 54.4 -1.8%11.5 11.1 3.6%64.9 65.5 -0.9%
Expenses
General government 12.3 12.7 -3.1%--12.3 12.7 -3.1%
Economic
development 2.9 4.6 -37.0%--2.9 4.6 -37.0%
Public safety 20.8 19.9 4.5%--20.8 19.9 4.5%
Public works 6.7 6.3 6.3%--6.7 6.3 6.3%
Culture, education,
and recreation 5.0 4.6 8.7%--5.0 4.6 8.7%
Interest and fiscal
charges 0.3 0.6 -50.0%--0.3 0.6 -50.0%
Water --5.9 5.9 5.9 5.9
Refuse --3.2 2.8 14.3%3.2 2.8 14.3%
Total expenses 48.0 48.7 -1.4%9.1 8.7 4.6%57.1 57.4 -0.5%
Transfers -0.4 -100.0%-(0.4)-100.0%--
Change in net
position 5.4 6.1 -11.5%2.4 2.0 20.0%7.8 8.1 -3.7%
Net position,
beginning of year 40.3 34.2 17.8%35.1 33.1 6.0%75.4 67.3 12.0%
Net position end of
year $45.7 $40.3 13.4%$37.5 $35.1 6.8%$83.2 $75.4 10.3%
Table 2 highlights the City's revenues and expenses for the fiscal years ended December 31, 2024 and
2023. 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, Illinois
Management's Discussion and Analysis
December 31, 2024
(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 $5.4 million due to the City maintaining
an excess of revenues over expenses. The Business-Type Activities' net position also increased by $2.4
million due to the City having an excess of revenues over expenses.
Key elements contributing to the changes within the Governmental Activities are as follows:
Governmental Activities
10
City of Galesburg, Illinois
Management's Discussion and Analysis
December 31, 2024
(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 1.8 percent in revenue due to a decrease in
operating grants and contributions from state and federal agencies; specifically, the completion of a U.S.
Environmental Protection Agency grant in 2023.
Expenses
The City's overall expenses in the current fiscal year decreased by $0.7 million from the prior fiscal year
due to the final payments related to the 2011C bonds and TIF III District occurring in 2023. Due to a
corresponding decrease in revenues in the current fiscal year, the City saw an increase in net position to
$45.7 million compared to $40.3 million in the prior fiscal year. Overall, the City's financial position
increased by $5.4 million from the prior year.
Business Type Activities
Revenues are divided into two major components: program revenues and general revenues.
Program revenues are defined as charges for sales and services. General revenues include other
unrestricted revenue sources. The City experienced an increase of 3.6 percent in revenues due to
an increase in water and refuse fees.
The City's overall expenses in the current fiscal year increased by $0.4 million from the prior fiscal
year due to an increase in the sewer rates by the Sanitary District. In conjunction with a
corresponding increase in revenues in the current fiscal year, the City saw an increase in net
position to $37.5 million compared to $35.1 million in the prior fiscal year. Overall, the City's
financial position increased by $2.4 million from the prior year.
11
City of Galesburg, Illinois
Management's Discussion and Analysis
December 31, 2024
(Unaudited)
Financial Analysis of the City's Funds
The fund balance of the City's General Fund of $11.2 million, a decrease of $1.1 million from 2023 due
to an increase of expenditures incurred throughout the year. For more information, see the General
Fund Budgetary Highlights section.
The Economic Development Fund had an ending fund balance of $11.6 million, an increase of $0.4
million from 2023 due to a decrease of funds transferred for bond and TIF payments.
The Parks and Recreation Fund had an ending fund balance of $3.2 million, an increase of $0.1 million
from 2023 due to an increase in revenues collected in 2024, specifically the sale of the former Churchill
Junior High School building.
General Fund Budgetary Highlights
Overall, General Fund revenue was $1.4 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 $0.2 million more the final budget.
Contracts and subsidies expenditures were $0.4 million less than the final budget.
Street and bridge maintenance expenditures were $0.2 million less than the final budget.
In 2024, total expenditures increased $1.2 million from the original budget to the final amended budget.
These budget increases were mostly in the police department and fire department to fully fund public
safety pensions. Total other financing sources (uses) increased $2.3 million from original to final budget,
mostly relating to transfers out to vehicle replacement funds and capital planning. Total revenues
remained consistent from the original budget to the final amended budget.
Capital Assets and Debt Administration
Capital assets
By the end of 2024, the City had compiled a total investment of $195.3 million ($120.8 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 $4.3 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, 2024 included $0.7 million for two new
Fire Department engines for service, $0.8 million for 16 new Police interceptor units, $1.0 million in
renovations at HT Custer Park and $0.5 million for renovations at Lancaster Park.
Table 3
Capital Assets (net of depreciation)
(in millions of dollars)
Governmental Activities Business-Type Activities Total
2024 2023 Change 2024 2023 Change 2024 2023 Change
Land $6.7 $6.6 1.5%$0.7 $0.7 $7.4 $7.3 1.4%
Construction in
progress 4.8 3.2 50.0%0.2 0.1 100.0%5.0 3.3 51.5%
Land improvements 3.3 2.3 43.5%--3.3 2.3 43.5%
Buildings and
improvements 10.0 10.3 -2.9%17.9 18.5 -3.2%27.9 28.8 -3.1%
Equipment 8.3 6.6 25.8%1.1 1.2 -8.3%9.4 7.8 20.5%
Infrastructure 54.7 55.7 -1.8%13.1 13.4 -2.2%67.8 69.1 -1.9%
Total $87.8 $84.7 3.7%$33.0 $33.9 -2.7%$120.8 $118.6 1.9%
12
City of Galesburg, Illinois
Management's Discussion and Analysis
December 31, 2024
(Unaudited)
Debt Administration
The table below summarizes the City's bonded and similar indebtedness. As of December 31, 2024, the
City had a total of $22.3 million of long-term debt outstanding (excluding compensated absences, net
pension liability, and net OPEB liability). Of this amount, $22.0 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
2024 2023 Change 2024 2023 Change 2024 2023 Change
General obligation
bonds $12.1 $13.0 -6.9%$9.9 $10.9 -9.2%$22.0 $23.9 -7.9%
Notes payable --0.3 0.3 0.3 0.3
Lease liability -0.1 -100.0%---0.1 -100.0%
Total $12.1 $13.1 -7.6%$10.2 $11.2 -8.9%$22.3 $24.3 -8.2%
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 2025.
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 10% 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 2025 budget
provides for sustained staffing and services.
13
City of Galesburg, Illinois
Management's Discussion and Analysis
December 31, 2024
(Unaudited)
A comprehensive strategic planning process was completed during 2024, which defined and
prioritized the strategic goals and priorities for the City. This initiative involved community
stakeholders and staff focus groups and leadership interviews.
In 2024, the City negotiated three significant development agreements with W estern Smokehouse
Partners, Graham Hospital Association, and Thrushwood Farms Quality Meats. These agreements
will locate and grow commerce in Galesburg, resulting in new construction, renovation of existing
facilities, and job creation.
The City applied for a $25 million BUILD Grant from the U.S. Department of Transportation for rail
infrastructure at the Galesburg Business Park Property. The grant was awarded in January 2025.
In 2024, the City completed a full facility assessment and energy audit to evaluate current facilities
and plan for future projects to improve the longevity of buildings while reducing energy costs.
In 2023, the City continued its housing program by accepting a grant from the Illinois Housing
Developm ent Authority (IHDA) for $400,000 to be expended November 2023 to November 2025.
Eight hom e renovation projects were completed or underway. The grant scope was completed in
March 2025.
The City partnered with W IRC to secure a $650,000 grant from IL Department of Commerce and
Economic Opportunity for single-family housing rehabilitation. The grant was awarded in April 2024.
The funding will support renovations for approximately 10 homes over the next two years.
In September 2023, the City received a $562,000 IHDA Strong Communities grant to support future
demolitions and related cleanup efforts. In 2024, $90,880 in reimbursements were processed,
helping elim inate blight, reduce maintenance costs, improve safety, and make neighborhoods more
welcom ing for residents, while paving the way for future investment.
Small business incentives were utilized again in 2024 to encourage small business development in
the community, and included the award of two southside occupancy grants, five business startup
grants, and one urban agriculture grant.
In 2024, the City completed a yearlong transit study, funded by a $150,000 federal planning grant.
Key recommendations included updates to the fixed route system, expanded county service through
on-demand transit, and establishing a dedicated downtown transfer point to improve access and
efficiency for riders across the region.
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,
walk ing path, youth bike training area, parking lot improvements, rain garden, and a butterfly
waystation. Both projects were completed in 2024.
In 2024, the City was awarded an OSLAD Grant for a future park at the Cooke property. W ith
matching funds, the project will total $1,000,000.
Graham Health System continued its Galesburg expansion. New facilities on N. Seminary Street and
3rd Street opened in 2024 bringing additional investment and health care jobs to the city.
Carl Sandburg College welcom ed its first students to the multimillion dollar Science & Technology
Center for the 2024 Fall Semester. Renovations to its Student Center began in 2024 and were
completed in March 2025.This modern facility houses essential student services including
admissions, academic advising, financial aid, tutoring and accessibility support, career counseling
and student leadership development, as well as collaborative study rooms and Innkeeper’s Coffee.
14
City of Galesburg, Illinois
Management's Discussion and Analysis
December 31, 2024
(Unaudited)
In 2024, OSF HealthCare significantly expanded its services in Galesburg. The former Cottage
Medical Building was transformed into a new OSF Center for Health, offering labs, family and
internal medicine, behavioral health, occupational health and convenient walk-in urgent care
services. Additionally, OSF opened a new Illinois CancerCare facility in the city, enhancing cancer
treatment options for local residents. To further enhance patient care, OSF announced a $5 million
expansion of its emergency department, which will add 7,000 square feet to the existing facility to
accommodate increased service demands.
In April 2024, the Galesburg Public Library opened the new $20+ million library facility, located in
downtown Galesburg.
The costs of deferred maintenance of building and grounds will represent a challenge to upcoming
budget cycles, but increased proactive budgeting for needed maintenance is anticipated to alleviate
unexpected and increased costs in the long term.
Increased total equalized assessed value for properties in Galesburg represents an overall increase
in the value of homeowner's property, as well as a stable base for the city's property tax revenue
stream.
All of these factors were considered in preparing the City of Galesburg's budget for the 2025 fiscal year.
Requests for Information
This financial report is designed to provide the City's citizens, taxpayers, and creditors with a general
overview of the City's finances and to demonstrate the City's accountability for the money it receives. If
you have questions about this report or need additional financial information, contact the Finance
Department:
Jennifer O'Hern
City of Galesburg, Illinois
55 W est Tompkins Street
Galesburg, Illinois 61401
15
BASIC FINANCIAL STATEMENTS
Component Unit
Governmental Business-Type Galesburg
Activities Activities Total Public Library
Assets and Deferred Outflows
of Resources
Assets
Cash and cash equivalents 47,117,072$ 15,328,841$ 62,445,913$ 1,939,865$
Investments 2,452,360 - 2,452,360 2,445,524
Receivables (net):
Property tax receivable 9,440,710 - 9,440,710 1,945,430
Other taxes 2,270,689 - 2,270,689 -
Accrued interest 61,125 19,500 80,625 -
Accounts 2,282,073 2,669,083 4,951,156 1,312
Loans 2,382,086 - 2,382,086 -
Leases 1,079,908 - 1,079,908 -
Due from other governmental units 3,887,022 - 3,887,022 -
Internal balances (368,711) 368,711 - -
Advances to component unit 356,513 - 356,513 -
Inventories 55,370 120,948 176,318 -
Prepaid items 1,190,380 76,021 1,266,401 38,734
Property held for resale 3,803,921 - 3,803,921 -
Bond issuance insurance 27,374 8,343 35,717 -
Capital assets:
Capital assets not being depreciated 11,557,352 907,863 12,465,215 1,592,412
Capital assets being depreciated,
net of depreciation 76,290,724 32,071,251 108,361,975 18,838,993
Total assets 163,885,968 51,570,561 215,456,529 26,802,270
Deferred Outflows of Resources
Deferred outflows related to pensions 12,807,806 1,102,945 13,910,751 330,113
Deferred outflows related to OPEB 2,170,687 207,799 2,378,486 4,164
Deferred charge on refunding - 579,748 579,748 -
Total deferred outflows of resources 14,978,493 1,890,492 16,868,985 334,277
Total assets and deferred outflows of resources 178,864,461$ 53,461,053$ 232,325,514$ 27,136,547$
City of Galesburg, Illinois
Statement of Net Position
December 31, 2024
Primary Government
See notes to financial statements
16
Component Unit
Governmental Business-Type Galesburg
Activities Activities Total Public Library
City of Galesburg, Illinois
Statement of Net Position
December 31, 2024
Primary Government
Liabilities, Deferred Inflows
of Resources and Net Position
Liabilities
Accounts payable 2,840,339$ 601,679$ 3,442,018$ 252,491$
Accrued liabilities 983,002 154,086 1,137,088 31,589
Interest payable 1,230 11,137 12,367 -
Payroll taxes payable - - - 3,004
Claims payable 578,335 - 578,335 -
Due to other governmental units 433,661 1,292,536 1,726,197 80
Due to fiduciary funds 1,985,879 - 1,985,879 -
Due to component unit - - - 1,286
Advances from primary government - - - 356,513
Deposits - 1,123,471 1,123,471 -
Unearned revenues 154,601 380 154,981 8,500
Noncurrent liabilities:
Due within one year 3,904,855 1,306,674 5,211,529 71,788
Due in more than one year 87,669,681 11,052,444 98,722,125 359,003
Total liabilities 98,551,583 15,542,407 114,093,990 1,084,254
Deferred Inflows of Resources
Property taxes levied for future periods 9,440,710 - 9,440,710 1,945,430
Deferred inflows related to leases 1,079,908 - 1,079,908 -
Deferred inflows related to pensions 20,833,154 85,910 20,919,064 25,712
Deferred inflows related to OPEB 3,279,949 313,988 3,593,937 6,291
Total deferred inflows of resources 34,633,721 399,898 35,033,619 1,977,433
Net Position
Net investment in capital assets 78,092,456 23,389,769 101,482,225 20,431,405
Restricted for:
Motor fuel tax 2,271,182 - 2,271,182 -
Economic development 838,903 - 838,903 -
Special enforcement 530,389 - 530,389 -
Foreign fire 211,219 - 211,219 -
Infrastructure improvements 984,495 - 984,495 -
TIF expenses 1,327,530 - 1,327,530 -
General government 222,894 - 222,894 -
Donations 181,866 - 181,866 -
Cemetery 654,320 - 654,320 -
Public works 736,815 - 736,815 -
Capital projects 2,062,195 - 2,062,195 -
Town of the City 1,647,642 - 1,647,642 -
Donor restricted, Foundation - - - 835,436
Unrestricted (44,082,749) 14,128,979 (29,953,770) 2,808,019
Total net position 45,679,157 37,518,748 83,197,905 24,074,860
Total liabilities, deferred inflows of resources
and net position 178,864,461$ 53,461,053$ 232,325,514$ 27,136,547$
See notes to financial statements
17
Fees, Fines Operating Capital
and Charges Grants and Grants and
Functions/Programs Expenses for Services Contributions Contributions
Primary Government
Governmental activities:
General government 12,301,845$ 3,717,807$ 4,608,868$ 116,783$
Economic development 2,934,661 72,666 - -
Public safety 20,814,296 1,495,830 54,964 -
Public works 6,650,721 227,550 323 431,663
Culture, education and recreation 4,956,499 1,377,067 - -
Interest 348,220 - - -
Total governmental activities 48,006,242 6,890,920 4,664,155 548,446
Business-type activities:
Water 5,926,275 7,599,359 - -
Refuse 3,179,198 3,229,069 - -
Total business-type activities 9,105,473 10,828,428 - -
Total primary government 57,111,715$ 17,719,348$ 4,664,155$ 548,446$
Component Unit
Galesburg Public Library 4,836,166$ 5,445$ 82,689$ 1,537,392$
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
Change in net position
Net Position, Beginning
Net Position, Ending
City of Galesburg, Illinois
Statement of Activities
Year Ended December 31, 2024
Program Revenues
See notes to financial statements
18
Component
Unit
Governmental Business-Type Galesburg
Activities Activities Total Public Library
(3,858,387)$ -$ (3,858,387)$ -$
(2,861,995) - (2,861,995) -
(19,263,502) - (19,263,502) -
(5,991,185) - (5,991,185) -
(3,579,432) - (3,579,432) -
(348,220) - (348,220) -
(35,902,721) - (35,902,721) -
- 1,673,084 1,673,084 -
- 49,871 49,871 -
- 1,722,955 1,722,955 -
(35,902,721) 1,722,955 (34,179,766) -
- - - (3,210,640)
9,381,410 - 9,381,410 1,880,104
2,023,679 - 2,023,679 -
970,553 - 970,553 -
2,245,457 - 2,245,457 -
624,601 - 624,601 -
1,050,759 - 1,050,759 -
6,238,510 - 6,238,510 -
13,555,457 - 13,555,457 -
1,612,398 - 1,612,398 40,000
276,622 - 276,622 -
2,797,929 741,670 3,539,599 359,799
476,561 - 476,561 1,514,416
41,253,936 741,670 41,995,606 3,794,319
5,351,215 2,464,625 7,815,840 583,679
40,327,942 35,054,123 75,382,065 23,491,181
45,679,157$ 37,518,748$ 83,197,905$ 24,074,860$
Primary Government
Changes in Net Position
Net (Expense) Revenue and
See notes to financial statements
19
Nonmajor Total
Economic Parks & Governmental Governmental
General Development Recreation Funds Funds
Assets
Cash and cash equivalents 11,216,351$ 5,288,025$ 2,829,006$ 26,662,968$ 45,996,350$
Investments 509,622 25,377 50,490 1,120,611 1,706,100
Receivables (net):
Property taxes 8,281,320 - 226,670 932,720 9,440,710
Other taxes 1,304,548 315,294 311,624 339,223 2,270,689
Accounts 312,386 300,854 3,799 1,640,642 2,257,681
Accrued interest 29,800 7,507 2,423 19,328 59,058
Loans - 2,382,086 - - 2,382,086
Leases 489,930 589,978 - - 1,079,908
Due from other governments 2,356,743 - 544,892 985,387 3,887,022
Due from other funds 946,127 - 18,594 2,840,637 3,805,358
Inventory 55,370 - - - 55,370
Prepaid items 512,511 1,856 34,949 46,445 595,761
Property held for resale - 3,641,930 - 161,991 3,803,921
Advances to other funds 61,505 61,505 61,505 123,010 307,525
Advances to component unit 356,513 - - - 356,513
Total assets 26,432,726$ 12,614,412$ 4,083,952$ 34,872,962$ 78,004,052$
Liabilities, Deferred Inflows
of Resources and Fund Balances
Liabilities
Accounts payable 504,426$ 103,940$ 283,617$ 1,924,795$ 2,816,778$
Accrued liabilities 843,659 4,739 60,749 71,995 981,142
Due to other governments 9,440 - - 424,221 433,661
Due to fiduciary funds 1,985,879 - - - 1,985,879
Due to other funds 2,189,995 - 16,116 1,642,184 3,848,295
Advances from other funds - - - 307,525 307,525
Unearned revenue 18,387 473 42,993 92,748 154,601
Total liabilities 5,551,786 109,152 403,475 4,463,468 10,527,881
Deferred Inflows of Resources
Unavailable revenue 924,462 360,417 251,199 781,389 2,317,467
Deferred inflows related to leases 489,930 589,978 - - 1,079,908
Property taxes levied for future periods 8,281,320 - 226,670 932,720 9,440,710
Total deferred inflows of resources 9,695,712 950,395 477,869 1,714,109 12,838,085
Fund Balances
Nonspendable 985,899 1,856 34,949 655,712 1,678,416
Restricted 12,795 838,903 148,711 9,678,833 10,679,242
Committed 149,142 8,635,110 131,408 2,403,213 11,318,873
Assigned - 2,078,996 2,887,540 16,589,345 21,555,881
Unassigned (deficit)10,037,392 - - (631,718) 9,405,674
Total fund balances 11,185,228 11,554,865 3,202,608 28,695,385 54,638,086
Total liabilities, deferred inflows
of resources and fund balances 26,432,726$ 12,614,412$ 4,083,952$ 34,872,962$ 78,004,052$
City of Galesburg, Illinois
December 31, 2024
Balance Sheet - Governmental Funds
Major Funds
See notes to financial statements
20
Total Fund Balances - Governmental Funds 54,638,086$
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 141,928,460$
Accumulated depreciation (54,080,384)
87,848,076
Bond issuance insurance does not relate to current financial resources and is not
reported in the governmental funds.27,374
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.2,317,467
Deferred outflows of resources related to pensions do not relate to current financial
resources and are not reported in the governmental funds.12,786,192
Deferred outflows of resources related to other postemployment benefits do not
relate to current financial resources and are not reported in the governmental funds.2,170,687
Deferred inflows of resources related to pensions do not relate to current financial
resources and are not reported in the governmental funds.(20,831,471)
Deferred inflows of resources related to other postemployment benefits do not
relate to current financial resources and are not reported in the governmental funds.(3,279,949)
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 (2,928,830)
Accrued interest payable (1,230)
Net pension liability (65,865,409)
Net OPEB liability (10,690,992)
General obligation bonds payable (11,595,000)
Bond premium (468,912)
(91,550,373)
Internal service funds are reported in the Statement of Net Position as
governmental activities.1,553,068
Net Position of Governmental Activities 45,679,157$
City of Galesburg, Illinois
Reconciliation of Governmental Funds Balance Sheet to Statement of Net Position
December 31, 2024
See notes to financial statements
21
Nonmajor Total
Economic Parks & Governmental Governmental
General Development Recreation Funds Funds
Revenues
Taxes 14,583,974$ 1,186,135$ 2,304,892$ 5,120,115$ 23,195,116$
Charges for services 1,224,784 - 37,822 105,305 1,367,911
Intergovernmental 13,665,294 - 2,090,085 6,351,513 22,106,892
Licenses and permits 447,872 - - - 447,872
Fines and fees 389,954 - - 159 390,113
Use of money and property 1,054,751 436,169 1,540,200 1,954,923 4,986,043
Contributions - - - 2,749 2,749
Miscellaneous 57,857 5,683 136,760 75,917 276,217
Total revenues 31,424,486 1,627,987 6,109,759 13,610,681 52,772,913
Expenditures
Current:
General government 4,756,066 - - 6,649,607 11,405,673
Economic development - 519,460 - 1,438,284 1,957,744
Public safety 22,330,888 - 144,312 737,715 23,212,915
Public works 2,876,274 - 754,106 1,211,588 4,841,968
Culture and recreation - - 4,653,155 1,319 4,654,474
Miscellaneous - 486,841 - 1,749,443 2,236,284
Debt service:
Principal 24,610 - 31,056 795,000 850,666
Interest and fiscal charges 502 - 960 690,975 692,437
Capital outlay - - 80,000 6,148,688 6,228,688
Total expenditures 29,988,340 1,006,301 5,663,589 19,422,619 56,080,849
Excess (deficiency) of revenues
over expenditures 1,436,146 621,686 446,170 (5,811,938) (3,307,936)
Other Financing Sources (Uses)
Proceeds from the sale of assets 13,254 - - 37,327 50,581
Transfers in - - 18,594 5,127,880 5,146,474
Transfers out (2,597,044) (254,688) (376,661) (1,902,806) (5,131,199)
Total other financing sources
(uses)(2,583,790) (254,688) (358,067) 3,262,401 65,856
Net change in fund balances (1,147,644) 366,998 88,103 (2,549,537) (3,242,080)
Fund Balances, Beginning 12,332,872 11,187,867 3,114,505 31,244,922 57,880,166
Fund Balances, Ending 11,185,228$ 11,554,865$ 3,202,608$ 28,695,385$ 54,638,086$
City of Galesburg, Illinois
Statement of Revenues, Expenditures and Changes in Fund Balances
Governmental Funds -
Year Ended December 31, 2024
Major Funds
See notes to financial statements
22
Net change in total governmental fund balances (3,242,080)$
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 6,228,690$
Depreciation (3,235,384)
Net book value of assets retired (296,589)
Capital expenditures in excess of depreciation 2,696,717
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.431,663
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.(93,310)
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 192,165
Amortization of bond premiums 159,969
Amortization of bond insurance (7,917)
Net pension liability 5,268,095
Net OPEB liability 225,392
Deferred outflows of resources related to pensions (7,084,765)
Deferred outflows of resources related to OPEB (246,456)
Deferred inflows of resources related to pensions 6,937,891
Deferred inflows of resources related to OPEB 313,560
Compensated absences (901,542)
4,856,392
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.
Principal repaid 795,000
Lease liability repaid 55,666
850,666
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.(148,833)
Change in Net Position of Governmental Activities 5,351,215$
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, 2024
See notes to financial statements
23
Governmental
Activities
Internal
Service
Water Refuse Total Fund
Assets and Deferred Outflows of Resources
Assets
Current assets:
Cash and cash equivalents 14,135,920$ 1,192,921$ 15,328,841$ 1,360,722$
Investments - - - 506,260
Receivables (net):
Accounts 2,194,771 474,312 2,669,083 24,392
Accrued interest 18,742 758 19,500 2,067
Due from other funds - - - 44,426
Inventory 120,948 - 120,948 -
Prepaid items 70,971 5,050 76,021 594,619
Total current assets 16,541,352 1,673,041 18,214,393 2,532,486
Noncurrent assets:
Bond issuance insurance 8,343 - 8,343 -
Capital assets not being depreciated 907,863 - 907,863 -
Capital assets being depreciated 52,507,343 - 52,507,343 -
Less accumulated depreciation (20,436,092) - (20,436,092) -
Total noncurrent assets 32,987,457 - 32,987,457 -
Total assets 49,528,809 1,673,041 51,201,850 2,532,486
Deferred Outflows of Resources
Deferred outflows related to pensions 1,102,945 - 1,102,945 21,614
Deferred outflows related to OPEB 205,483 2,316 207,799 -
Deferred charge on refunding 579,748 - 579,748 -
Total deferred outflows of resources 1,888,176 2,316 1,890,492 21,614
Enterprise Funds
City of Galesburg, Illinois
Statement of Net Position -
Proprietary Funds
December 31, 2024
Business-Type Activities -
See notes to financial statements
24
Governmental
Activities
Internal
Service
Water Refuse Total Fund
Enterprise Funds
City of Galesburg, Illinois
Statement of Net Position -
Proprietary Funds
December 31, 2024
Business-Type Activities -
Liabilities, Deferred Inflows of Resources and Net Position
Liabilities
Current liabilities:
Accounts payable 333,074$ 268,605$ 601,679$ 23,561$
Accrued liabilities 153,392 694 154,086 1,860
Claims payable - - - 578,335
Accrued interest payable 11,137 - 11,137 -
Deposits 1,123,471 - 1,123,471 -
Due to other governments 1,292,536 - 1,292,536 -
Due to other funds 1,336 153 1,489 -
Unearned revenue 380 - 380 -
General obligation bonds payable 990,000 - 990,000 -
Notes payable 41,406 - 41,406 -
Net OPEB liability - current portion 105,905 1,193 107,098 -
Compensated absences 166,929 1,241 168,170 6,603
Total current liabilities 4,219,566 271,886 4,491,452 610,359
Noncurrent liabilities:
General obligation bonds payable 8,897,596 - 8,897,596 -
Notes payable 248,434 - 248,434 -
Net pension liability 958,869 - 958,869 18,790
Net OPEB liability 906,133 10,213 916,346 -
Compensated absences 28,248 2,951 31,199 -
Total noncurrent liabilities 11,039,280 13,164 11,052,444 18,790
Total liabilities 15,258,846 285,050 15,543,896 629,149
Deferred Inflows of Resources
Deferred inflows related to pensions 85,910 - 85,910 1,683
Deferred inflows related to OPEB 310,488 3,500 313,988 -
Total deferred inflows of resources 396,398 3,500 399,898 1,683
Net Position
Net investment in capital assets 23,389,769 - 23,389,769 -
Unrestricted net position 12,371,972 1,386,807 13,758,779 1,923,268
Total net position 35,761,741$ 1,386,807$ 37,148,548 1,923,268
Adjustments to reflect the consolidation
of internal service funds activities related
to enterprise funds 370,200 (370,200)
Net position business-type activities 37,518,748$
Net internal service funds reported in the
statement of net position as governmental
activities 1,553,068$
See notes to financial statements
25
Governmental
Activities
Internal
Service
Water Refuse Total Fund
Operating Revenues
Charges for services 7,599,359$ 3,229,069$ 10,828,428$ 1,127,685$
Miscellaneous - - - 58,772
Total operating revenues 7,599,359 3,229,069 10,828,428 1,186,457
Operating Expenses
Personnel services 2,050,773 52,610 2,103,383 111,115
Contractual services 1,744,503 3,130,885 4,875,388 647,824
Commodities 639,635 - 639,635 15,338
Insurance claims and changes in reserves - - - 694,019
Depreciation 1,091,885 - 1,091,885 -
Other charges (10,950) (4,297) (15,247) -
Total operating expenses 5,515,846 3,179,198 8,695,044 1,468,296
Operating income (loss)2,083,513 49,871 2,133,384 (281,839)
Nonoperating Revenues (Expenses)
Investment earnings 683,185 58,485 741,670 100,870
Gain (loss) on sale of assets 15,645 - 15,645 -
Interest and fiscal charges (378,663) - (378,663) -
Total nonoperating revenues (expenses)320,167 58,485 378,652 100,870
Income (loss) before transfers 2,403,680 108,356 2,512,036 (180,969)
Transfers
Transfers out - - - (15,275)
Total transfers - - - (15,275)
Change in net position 2,403,680 108,356 2,512,036 (196,244)
Net Position, Beginning 33,358,061 1,278,451 34,636,512 2,119,512
Net Position, Ending 35,761,741$ 1,386,807$ 37,148,548$ 1,923,268$
Change in net position 2,512,036$
Adjustment to reflect the consolidation
of internal service funds activities related
to enterprise funds (47,411)
Change in net position of business-type activities 2,464,625$
Enterprise Funds
City of Galesburg, Illinois
Statement of Revenues, Expenses and Changes in Fund Net Position -
Proprietary Funds
Year Ended December 31, 2024
Business-Type Activities -
See notes to financial statements
26
Governmental
Activities
Internal
Service
Water Refuse Total Fund
Cash Flows From Operating Activities
Cash received from customers and users 7,413,676$ 3,211,988$ 10,625,664$ 75,056$
Cash received from interfund service - - - 1,102,375
Cash payments for goods and services (1,846,074) (3,309,535) (5,155,609) (1,009,683)
Cash payments to employees (2,296,772) (50,167) (2,346,939) (115,018)
Net cash provided (used in) by operating
activities 3,270,830 (147,714) 3,123,116 52,730
Cash Flows From Noncapital
Financing Activities
Payments from (to) nonservice interfund accounts (24,430) 153 (24,277) (59,701)
Net cash provided (used in) noncapital
financing activities (24,430) 153 (24,277) (59,701)
Cash Flows From Capital and Related
Financing Activities
Purchase of capital assets (148,177) - (148,177) -
Interest paid on debt (374,694) - (374,694) -
Principal payments on bonds (960,000) - (960,000) -
Principal payments on notes (41,406) - (41,406) -
Proceeds from sale of capital assets 15,646 - 15,646 -
Net cash used in capital and related
financing activities (1,508,631) - (1,508,631) -
Cash Flows From Investing Activities
Purchase of investments - (758) (758) (22,469)
Proceeds from sale and maturity of investments 249,502 - 249,502 -
Income and dividends received 692,908 58,485 751,393 106,851
Net cash provided by (used in)
investing activities 942,410 57,727 1,000,137 84,382
Net increase (decrease) in cash 2,680,179 (89,834) 2,590,345 77,411
Cash and Cash Equivalents, Beginning 11,455,741 1,282,755 12,738,496 1,283,311
Cash and Cash Equivalents, Ending 14,135,920$ 1,192,921$ 15,328,841$ 1,360,722$
City of Galesburg, Illinois
Statement of Cash Flows -
Proprietary Funds
Year Ended December 31, 2024
Business-Type Activities -
Enterprise Funds
See notes to financial statements
27
Governmental
Activities
Internal
Service
Water Refuse Total Fund
City of Galesburg, Illinois
Statement of Cash Flows -
Proprietary Funds
Year Ended December 31, 2024
Business-Type Activities -
Enterprise Funds
Reconciliation of Operating Income (Loss) to
Net Cash Provided by Operating Activities
Operating income (loss)2,083,513$ 49,871$ 2,133,384$ (281,839)$
Adjustments to reconcile operating income (loss)
to net cash provided by operating activities:
Depreciation 1,091,885 - 1,091,885 -
Change in operating assets and liabilities:
Accounts receivable (182,438) (17,081) (199,519) (1,356)
Inventory 4,219 - 4,219 -
Prepaid items (11,879) 476 (11,403) (71,204)
Bond issuance insurance 1,597 - 1,597 -
Deferred outflows, pension (243,966) - (243,966) (958)
Deferred outflows, OPEB 17,355 234 17,589 -
Accounts payable 173,619 (183,423) (9,804) (9,633)
Deposits payable 40,089 - 40,089 -
Accrued salaries 122,303 247 122,550 616
Due to other governments 319,469 - 319,469 -
Claims payable - - - 428,335
Compensated absences (17,508) 2,365 (15,143) 3,711
Net pension liability (90,612) - (90,612) (6,446)
Net OPEB liability 5,655 (112) 5,543 -
Deferred inflows, pension (18,428) - (18,428) (826)
Deferred inflows, OPEB (20,798) (291) (21,089) -
Unearned revenue (3,245) - (3,245) (7,670)
Total adjustments 1,187,317 (197,585) 989,732 334,569
Net cash provided (used) by operating
activities 3,270,830$ (147,714)$ 3,123,116$ 52,730$
Noncash Capital and Related Financing
Activities
None
See notes to financial statements
28
Pension and
OPEB Trust
Funds
Assets
Cash and cash equivalents 2,097,434$
Investments:
Mutual funds 2,755,179
Insurance contracts and annuities 26,787,561
Police officers' pension investment fund 11,020,708
Firefighters' pension investment fund 31,393,137
Receivables:
Due from primary government 1,985,879
Total assets 76,039,898
Liabilities
Accounts payable 624,718
Total liabilities 624,718
Net Position
Restricted for OPEB 2,755,179
Restricted for retirement benefits 72,660,001
Total net position 75,415,180$
City of Galesburg, Illinois
Statement of Fiduciary Net Position -
Fiduciary Funds
December 31, 2024
See notes to financial statements
29
Pension and
OPEB Trust
Funds
Additions
Contributions:
Employer 8,223,544$
Plan member deposits 748,034
Total contributions 8,971,578
Investment earnings:
Net appreciation in fair value of investments 8,172,691
Interest 126,043
Total investment earnings 8,298,734
Less investment expense 42,352
Net investment earnings 8,256,382
Miscellaneous:
Other income 6,573
Total additions 17,234,533
Deductions
Benefits 8,601,450
Administrative expenses 47,283
Total deductions 8,648,733
Change in net position 8,585,800
Net Position, Beginning 66,829,380
Net Position, Ending 75,415,180$
Year Ended December 31, 2024
City of Galesburg, Illinois
Statement of Changes in Fiduciary Net Position -
Fiduciary Funds
See notes to financial statements
30
City of Galesburg, Illinois
Index to Notes to Financial Statements
December 31, 2024
Page
1.Summary of Significant Accounting Policies 32
Reporting Entity 32
Government-W ide and Fund Financial Statements 33
Measurement Focus, Basis of Accounting and Financial Statement Presentation 36
Assets, Deferred Outflows of Resources, Liabilities, Deferred Inflows of Resources and
Net Position or Equity
Deposits and Investments 38
Receivables 40
Inventories and Prepaid Items 40
Capital Assets 41
Deferred Outflows of Resources 41
Compensated Absences 41
Long-Term Obligations/Conduit Debt 42
Leases 42
Deferred Inflows of Resources 43
Equity Classifications 43
Property Held for Resale 44
2.Stewardship, Compliance and Accountability 44
Excess Expenditures Over Appropriations 44
Deficit Balances 45
3.Detailed Notes on All Funds 45
Deposits and Investments 45
Receivables 48
Capital Assets 50
Interfund Receivables/Payables, Advances and Transfers 51
Long-Term Obligations 53
Net Position/Fund Balances 56
Component Unit 58
4.Other Information 60
Employees' Retirement System 60
Risk Management 75
Commitments and Contingencies 76
Other Postemployment Benefits 77
Tax Increment Financing District 81
Tax Abatement 81
Effect of New Accounting Standards on Current-Period Financial Statements 81
31
City of Galesburg, Illinois
Notes to Financial Statements
December 31, 2024
1.Summary of Significant Accounting Policies
The City of Galesburg, Illinois, 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 conform to accounting principles generally accepted in the United
States of America as applicable to governmental units. The accepted standard setting body for establishing
governmental accounting and financial reporting principles is the Governmental Accounting Standards
Board (GASB).
Reporting Entity
This report includes all of the funds of the City. The reporting entity for the City consists of the primary
government and its component units. Component units are legally separate organizations for which the
primary government is financially accountable or other organizations for which the nature and
significance of their relationship with the primary government are such that their exclusion would cause
the reporting entity's financial statements to be misleading. The primary government is financially
accountable if (1) it appoints a voting majority of the organization's governing body and it is able to
impose its will on that organization, (2) it appoints a voting majority of the organization's governing body
and there is a potential for the organization to provide specific financial benefits to, or impose specific
financial burdens on, the primary government, (3) the organization is fiscally dependent on and there is
a potential for the organization to provide specific financial benefits to, or impose specific financial
burdens on, the primary government. Certain legally separate, tax exempt organizations should also be
reported as a component unit if all of the following criteria are met: (1) the economic resources
received or held by the separate organization are entirely or almost entirely for the direct benefit of the
primary government, its component units or its constituents; (2) the primary government or its
component units, is entitled to, or has the ability to access, a majority of the economic resources
received or held by the separate organization; and (3) the economic resources received or held by an
individual organization that the primary government, or its component units, is entitled to, or has the
ability to otherwise access, are significant to the primary government.
Component units are reported using one of three methods, discrete presentation, blended or fiduciary.
Generally, component units should be discretely presented in a separate column in the financial
statements. A component unit should be reported as part of the primary government using the blending
method if it meets any one of the following criteria: (1) the primary government and the component unit
have substantively the same governing body and a financial benefit or burden relationship exists, (2)
the primary government and the component unit have substantively the same governing body and
management of the primary government has operational responsibility for the component unit, (3) the
component unit serves or benefits, exclusively or almost exclusively, the primary government rather
than its citizens or (4) the total debt of the component unit will be paid entirely or almost entirely from
resources of the primary government.
Blended Component Unit
The Town of the City of Galesburg serves all the citizens of the City and is governed by a board
comprised of the City's elected council. Although the Town is a legally separate entity, it is, in
substance, part of the primary government's operations and a financial benefit or burden
relationship exists with the City. Therefore, data from the Town is blended with the financial data of
the City. Separately issued financial statements of the Town may be obtained from the the
administrative offices at City Hall, Galesburg, Illinois.
32
City of Galesburg, Illinois
Notes to Financial Statements
December 31, 2024
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, received
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, 2024. The Library does not issue separate financial
statements. Complete financial statements of the Foundation can be obtained from the
administrative offices at City Hall, Galesburg, Illinois.
Fiduciary Component Units
The Police Pension Employees Retirement System (PPERS) is established for the City's police
employees. PPERS functions for the benefit of these employees and is governed by a
five-member pension board. Two members appointed by the City’s Mayor, one pension beneficiary
elected by the membership and two police employees elected by the membership constitute the
pension board. The City and the PPERS participants are obligated to fund all PPERS costs based
upon actuarial valuations. A municipality is considered to have a financial burden if it is legally
obligated or has otherwise assumed the obligation to make contributions to the pension plan. The
State of Illinois is authorized to establish benefit levels and the City is authorized to approve the
actuarial assumptions used in the determination of contribution levels. PPERS is reported as a
fiduciary component unit pension trust fund and the data for the pension is included in the
government's fiduciary fund financial statements as a pension trust fund. No separate annual
financial report is issued for the PPERS.
The Firefighters’ Pension Employees Retirement System (FPERS) is established for the City's
firefighters. FPERS functions for the benefit of these employees and is governed by a
five-member pension board. Two members appointed by the City’s Mayor, one pension beneficiary
elected by the membership; and two fire employees elected by the membership constitute the
pension board. The City and the FPERS participants are obligated to fund all FPERS costs based
upon actuarial valuations. A municipality is considered to have a financial burden if it is legally
obligated or has otherwise assumed the obligation to make contributions to the pension plan. The
State of Illinois is authorized to establish benefit levels and the City is authorized to approve the
actuarial assumptions used in the determination of contribution levels. FPERS is reported as a
fiduciary component unit and the data for the pension is included in the government's fiduciary fund
financial statements as a pension trust fund. No separate annual financial report is issued for the
FPERS.
Government-Wide and Fund Financial Statements
In June 2022, the GASB issued Statement No. 100, Accounting Changes and Error Corrections. This
Statement establishes accounting and financial reporting requirements for (a) accounting changes and
(b) the correction of an error in previously issued financial statements (error correction). This standard
was implemented January 1, 2024.
33
City of Galesburg, Illinois
Notes to Financial Statements
December 31, 2024
In June 2022, the GASB issued Statement No. 101, Compensated Absences. This Statement requires
that liabilities for compensated absences be recognized in financial statements prepared using the
economic resources measurement focus for (1) leave that has not been used and (2) leave that has
been used but not yet paid in cash or settled through noncash means. A liability should be recognized
for leave that has not been used if (a) the leave is attributable to services already rendered, (b) the
leave accumulates, and (c) the leave is more likely than not to be used for time off or otherwise paid in
cash or settled through noncash means. This standard was implemented January 1, 2024.
Government-Wide Financial Statements
The statement of net position and statement of activities display information about the reporting
government as a whole. They include all funds of the reporting entity except for fiduciary funds.
The statements distinguish between governmental and business-type activities. Governmental
activities generally are financed through taxes, intergovernmental revenues and other
nonexchange revenues. Business-type activities are financed in whole or in part by fees charged to
external parties for goods or services. Likewise, the primary government is reported separately
from certain legally separate component units for which the primary government is financially
accountable.
The statement of activities demonstrates the degree to which the direct expenses of a given
function or segment are offset by program revenues. Direct expenses are those that are clearly
identifiable with a specific function or segment. The City does not allocate indirect expenses to
functions in the statement of activities. Program revenues include 1) charges to customers or
applicants who purchase, use or directly benefit from goods, services or privileges provided by a
given function or segment, and 2) grants and contributions that are restricted to meeting the
operational or capital requirements of a particular function or segment. Taxes and other items not
included among program revenues are reported as general revenues. Internally dedicated
resources are reported as general revenues rather than as program revenues.
Fund Financial Statements
Financial statements of the City are organized into funds, each of which is considered to be a
separate accounting entity. Each fund is accounted for by providing a separate set of
self-balancing accounts, which constitute its assets, deferred outflows of resources, liabilities,
deferred inflows of resources, net position/fund balance, revenues and expenditures/expenses.
Funds are organized as major funds or nonmajor funds within the governmental and proprietary
statements. An emphasis is placed on major funds within the governmental and proprietary
categories. A fund is considered major if it is the primary operating fund of the City or meets the
following criteria:
a. Total assets/deferred outflows of resources, liabilities/deferred inflows of resources,
revenues or expenditures/expenses of that individual governmental or enterprise fund are
at least 10% of the corresponding total for all funds of that category or type, and
b. The same element of the individual governmental or enterprise fund that met the 10% test
is at least 5% of the corresponding total for all governmental and enterprise funds
combined.
c. In addition, any other governmental or enterprise fund that the City believes is particularly
important to financial statement users may be reported as a major fund.
Separate financial statements are provided for governmental funds, proprietary funds and fiduciary
funds, even though the latter are excluded from the government-wide financial statements. Major
individual governmental funds and major individual enterprise funds are reported as separate
columns in the fund financial statements.
34
City of Galesburg, Illinois
Notes to Financial Statements
December 31, 2024
The City reports the following major governmental and enterprise funds:
General Fund
General Fund is used to account 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..
Enterprise Funds
Water Fund is used to account for operations of the water system and providing a safe
and adequate water supply for fire protection, domestic and industrial use.
Refuse Fund is used to account for operations and maintenance of the refuse collection
and recyclling 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.
2013A GO Bonds Business District 2016 GO Bond Debt Service
2023 GO Bond Debt
35
City of Galesburg, Illinois
Notes to Financial Statements
December 31, 2024
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 Building Repair and Maintenance
Computer Replacement Vehicle Replacement
Players Fields Capital Planning
TIF IV TIF V
Grand Avenue TIF 6
Permanent Funds
Permanent Funds are used to account for and report resources that are restricted to the
extent that only earnings, and not principal, may be used for purposes that support the
reporting government's programs, that is, for the benefit of the government or its citizenry.
Linwood Cemetery East Linwood Cemetery
In addition, the City reports the following fund types:
Internal Service Fund
Internal Service Fund is used to account for and report the financing of goods or services
provided by one department or agency to other departments or agencies of the City, or to
other governmental units, on a cost-reimbursement basis.
Risk Management
Pension and Other Employee Benefit Trust Funds
Pension and Other Employee Benefit Trust Funds are used to account for and report
resources that are required to be held in trust for the members and beneficiaries of defined
benefit pension plans and the other postemployment benefit plan.
Police Pension
Firefighters' Pension
OPEB Trust
Measurement Focus, Basis of Accounting and Financial Statement Presentation
Government-Wide Financial Statements
The government-wide statement of net position and statement of activities are reported using the
economic resources measurement focus and the accrual basis of accounting. Under the accrual
basis of accounting, revenues are recognized when earned and expenses are recorded when the
liability is incurred or economic asset used. Revenues, expenses, gains, losses, assets and
liabilities resulting from exchange and exchange-like transactions are recognized when the
exchange takes place. Property taxes are recognized as revenues in the year for which they are
levied. Taxes receivable for the following year are recorded as receivables and deferred inflows.
Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed
by the provider are met. Special assessments are recorded as revenue when earned. Unbilled
receivables are recorded as revenues when services are provided.
36
City of Galesburg, Illinois
Notes to Financial Statements
December 31, 2024
As a general rule, the effect of interfund activity has been eliminated from the government-wide
financial statements. Exceptions to this general rule are charges between the City's water and
refuse funds and various other functions of the government. Elimination of these charges would
distort the direct costs and program revenues reported for the various functions concerned.
Fund Financial Statements
Governmental fund financial statements are reported using the current financial resources
measurement focus and the modified accrual basis of accounting. Revenues are recorded when
they are both measurable and available. Available means collectible within the current period or
soon enough thereafter to be used to pay liabilities of the current period. For this purpose, the City
considers revenues to be available if they are collected within 60 days of the end of the current
fiscal period. Expenditures are recorded when the related fund liability is incurred, except for
unmatured interest on long-term debt, claims, judgments, compensated absences and pension
expenditures, which are recorded as a fund liability when expected to be paid with expendable
available financial resources.
Property taxes are recorded in the year levied as receivables and deferred inflows. They are
recognized as revenues in the succeeding year when services financed by the levy are being
provided.
Intergovernmental aids and grants are recognized as revenues in the period the City is entitled to
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.
37
City of Galesburg, Illinois
Notes to Financial Statements
December 31, 2024
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, insured credit
union shares, 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.
Pension funds may also invest in certain non-U.S. obligations, Illinois municipal corporations tax
anticipation warrants, veteran’s loans, obligations of the State of Illinois and its political
subdivisions and the Illinois insurance company general and separate accounts, mutual funds
meeting certain requirements, equity securities and corporate bonds meeting certain requirements.
Pension funds with net assets in excess of $10,000,000 and an appointed investment advisor may
invest an additional portion of its assets in common and preferred stocks and mutual funds, that
meet certain requirements.
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. Additional information related to the Illinois Police Officers' Pension
Investment Fund and the Illinois Firefighters' Pension Investment Fund can be found at
https://www.ipopif.org and https://www.ifpif.org, respectively.
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%.
The City has adopted an investment policy. That policy follows the state statute for allowable
investments.
38
City of Galesburg, Illinois
Notes to Financial Statements
December 31, 2024
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.
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, 2024.
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.
39
City of Galesburg, Illinois
Notes to Financial Statements
December 31, 2024
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.
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.
Receivables
Property taxes for levy year 2024 attaches as an enforceable lien on January 1, 2024, 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).
Tax bills for levy year 2024 are prepared by the Knox County Treasurer and issued on or about
May 1 and August 1,2025 and are payable in two installments, on or about June 1 and September
1, 2025 or within 30 days of the tax bills being issued.
The County collects such taxes and remits them periodically. The 2024 property tax levy is
recognized as a receivable and deferred inflows in fiscal 2024, net the allowance for uncollectible.
As the taxes become available to finance current expenditures, they are recognized as revenues.
At December 31, 2024, the property taxes receivable and related deferred inflows consisted of the
estimated amount collectible from the 2024 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.
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.
40
City of Galesburg, Illinois
Notes to Financial Statements
December 31, 2024
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.
Capital Assets
Government-Wide Financial Statements
Capital assets, which include property, buildings, vehicles, plant and equipment, and
infrastructure 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.
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
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
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 represents a consumption of net assets that applies to a future
period 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.
41
City of Galesburg, Illinois
Notes to Financial Statements
December 31, 2024
Vacation and sick leave pay is accrued 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, 2024, 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, 2024, $36,150,000 of the 2021 Series bonds remain
outstanding.
Leases
The City is a lessor because it leases capital assets to other entities. As a lessor, the City reports a
lease receivable and corresponding deferred inflow of resources in both the fund financial
statements and government-wide financial statements. The City continues to report and depreciate
the capital assets being leased as capital assets of the primary government.
The City is a lessee because it leases capital assets from other entities. As a lessee, the City
reports a lease liability and an intangible right-to-use capital asset (known as the lease asset) on
the government-wide financial statements and proprietary fund statements. In the governmental
fund financial statements, the City recognizes lease proceeds and capital outlay at initiation of the
lease, and the outflow of resources for the lease liability as a debt service payment.
42
City of Galesburg, Illinois
Notes to Financial Statements
December 31, 2024
Deferred Inflows of Resources
A deferred inflow of resources represents an acquisition of net assets that applies to a future
period and therefore will not be recognized as an inflow of resources (revenue) until that future
time.
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/amortization 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.
43
City of Galesburg, Illinois
Notes to Financial Statements
December 31, 2024
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 net position is classified the same as in the government-wide statements.
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.
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.
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
Excess Expenditures Over Appropriations
Funds
Ap propriated
Expenditures
Actual
Expenditures
Excess
Expenditures
Over
Appropriations
City Gas Tax $559,480 $573,578 $14,098
Airport 349,175 363,057 13,882
The City controls expenditures at the department level. Some individual departments experienced
expenditures which exceeded appropriations. The detail of those items can be found in the City's year-
end budget to actual report.
44
City of Galesburg, Illinois
Notes to Financial Statements
December 31, 2024
Deficit Balances
Generally accepted accounting principles require disclosure of individual funds that have deficit
balances at year end.
As of December 31, 2024, the following individual funds held a deficit balance:
Fund Am ount Reason
Grants $(621,143)Operating expenditures exceeded
available revenues
Deficits are anticipated to be funded with future tax or grant revenues.
3.Detailed Notes on All Funds
Deposits and Investments
Deposits and investments at year end were comprised of the following:
Carrying Value
Statement
Balances
Deposits $43,400,446 $43,415,164
Money market, Illinois Funds 18,261,761 18,261,761
Mutual funds, bond funds 342,422 342,422
Mutual funds, other 3,022,024 3,022,024
Police officers' pension investment fund 11,020,708 11,020,708
Firefighters' pension investment fund 31,393,137 31,393,137
U.S. Treasury obligations 49,523 49,523
Insurance contracts and annuities 26,787,561 26,881,777
Illinois Trusts 4,669,196 4,669,196
Petty cash 5,514 -
Total deposits and investments $138,952,292 $139,055,712
Reconciliation to financial statements
Per statement of net position:
Cash and cash equivalents $62,445,913
Investments 2,452,360
Per statement of fiduciary net position, fiduciary funds:
Cash and cash equivalents 2,097,434
Mutual funds 2,755,179
Insurance contracts and annuities 26,787,561
Police officers' pension investment fund 11,020,708
Firefighters' pension investment fund 31,393,137
Total deposits and investments $138,952,292
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.
45
City of Galesburg, Illinois
Notes to Financial Statements
December 31, 2024
The City categorizes its fair value measurements within the fair value hierarchy established by
generally accepted accounting principles. The hierarchy is based on the valuation inputs used to
measure the fair value of the asset. Level 1 inputs are quoted prices in active markets for identical
assets; Level 2 inputs are significant other observable inputs; Level 3 inputs are significant
unobservable inputs.
The valuation methods for recurring fair value measurements are as follows:
The City utilized the fair market valuation method for recurring fair value measurements for
both Level 1 and Level 2 investments.
City
December 31, 2024
Investment Type Level 1 Level 2 Level 3 Total
U.S. Treasury obligations $-$49,523 $-$49,523
Mutual funds, bond funds 342,422 --342,422
Mutual funds, other 266,845 --266,845
Total $609,267 $49,523 $-$658,790
Police Pension Fund
December 31, 2024
Investment Type Level 1 Level 2 Level 3 Total
Insurance contracts and annuities $-$-$26,787,561 $26,787,561
Total $-$-$26,787,561 $26,787,561
OPEB Trust Fund
December 31, 2024
Investment Type Level 1 Level 2 Level 3 Total
Mutual funds, other $2,755,179 $-$-$2,755,179
Total $2,755,179 $-$-$2,755,179
Custodial Credit Risk
Deposits
Custodial credit risk is the risk that in the event of a financial institution failure, the City's
deposits may not be returned to the City.
The City does not have any deposits exposed to custodial credit risk.
Credit Risk
Credit risk is the risk that an issuer or other counterparty to an investment will not fulfill its
obligations.
46
City of Galesburg, Illinois
Notes to Financial Statements
December 31, 2024
As of December 31, 2024, 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, 2024, the Police Pension Fund's investment portfolio was concentrated as
follows:
Issuer Investment Type
Percentage
of Portfolio
Venerable Insurance Contract %12.17
Transamerica Insurance Contract 11.90
Augustar Insurance Contract 9.97
Prudential Insurance Contract 9.85
Delaware (Sunlife Master Choice)Insurance Contract 9.17
Jackson National Insurance Contract 7.39
Nationwide Life Insurance Contract 7.32
Interest Rate Risk
Interest rate risk is the risk that changes in interest rates will adversely affect the value of an
investment.
47
City of Galesburg, Illinois
Notes to Financial Statements
December 31, 2024
As of December 31, 2024, investments were as follows:
City
Maturity (In Years)
Investment Type Fair Value Less than 1 1 - 5 6 - 10
Greater than
10
U.S. Treasury obligations $49,523 $-$49,523 $-$-
Mutual funds, bond funds 342,242 342,242 ---
Total $391,765 $342,242 $49,523 $-$-
Money-Weighted Rate of Return
Police Pension Fund
For the year ended December 31, 2024, the annual money-weighted rate of return on the
Police Pension plan investments, net of pension plan investment expense, was 9.59%. 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, 2024, the annual money-weighted rate of return on the
Firefighters' Pension plan investments, net of pension plan investment expense, was 10.96%.
The money-weighted rate of return expresses investment performance, net of investment
expense, adjusted for the changing amounts actually invested.
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
Fund
Economic
Development
Parks and
Recreation Nonmajor Total
Other taxes receivable:
Home rule tax $818,442 $315,294 $189,177 $315,294 $1,638,207
Food and beverage tax 193,556 -19,914 -213,470
Hotel/motel tax --61,387 -61,387
Auto rental tax 3,164 ---3,164
Local use tax 233,161 -41,146 -274,307
Video gaming tax 55,280 ---55,280
Business district tax ---23,929 23,929
Miscellaneous sales tax 945 ---945
Total $1,304,548 $315,294 $311,624 $339,223 $2,270,689
48
City of Galesburg, Illinois
Notes to Financial Statements
December 31, 2024
General
Parks and
Recreation Nonmajor Total
Due from other governments:
Replacement tax $198,669 $-$-$198,669
Sales tax 1,560,497 517,433 -2,077,930
State income tax 521,712 27,459 -549,171
Telecommunications tax 66,272 --66,272
Due from State of Illinois 9,486 -985,387 994,873
Due from other agencies 107 --107
Total $2,356,743 $544,892 $985,387 $3,887,022
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, 2024, the City had loans receivable in the amount of $2,382,086 related to 13
economic development loans issued to local businesses from 2014 through 2024. Monthly installments
range from $197 to $82,603 with interest rates from 2.00% to 8.25%. Final payments are due from
June 2025 to November 2030.
Lease Receivables
Governmental Activities
Lease Receivables Description
Date of
Inception
Final
Maturity Interest Rates
Receivable
Balance
December 31,
2024
Cell tower land lease with
American Tower 08/01/99 07/31/39 3.00%$489,930
Solar farm land lease with
Community Power Group 03/01/23 12/31/48 3.00 589,978
Total governmental activities $1,079,908
The City recognized $43,819 and $3,216 of lease revenue and interest revenue, respectively,
during the fiscal year.
49
City of Galesburg, Illinois
Notes to Financial Statements
December 31, 2024
Capital Assets
Capital asset activity for the year ended December 31, 2024, was as follows:
Beginning
Balance Additions Deletions
Ending
Balance
Governmental Activities
Capital assets not being depreciated /
amortized:
Land $6,618,380 $104,670 $-$6,723,050
Construction in progress 3,155,438 3,096,082 1,417,218 4,834,302
Total capital assets not being
depreciated / amortized 9,773,818 3,200,752 1,417,218 11,557,352
Capital assets being depreciated / amortized:
Land improvements 8,101,646 1,145,523 -9,247,169
Buildings and improvements 20,878,581 63,820 -20,942,401
Machinery and equipment 16,420,690 3,026,951 918,702 18,528,939
Right-to-use lease asset, machinery and
equipment 185,336 -185,336 -
Infrastructure 81,012,074 640,525 -81,652,599
Total capital assets being depreciated /
amortized 126,598,327 4,876,819 1,104,038 130,371,108
Total capital assets 136,372,145 8,077,571 2,521,256 141,928,460
Less accumulated depreciation / amortization
for:
Land improvements 5,783,765 127,858 -5,911,623
Buildings and improvements 10,578,197 422,577 -11,000,774
Machinery and equipment 9,898,178 967,755 622,113 10,243,820
Right-to-use lease asset, machinery and
equipment 129,670 55,666 185,336 -
Infrastructure 25,262,639 1,661,528 -26,924,167
Total accumulated depreciation /
amortization 51,652,449 3,235,384 807,449 54,080,384
Net capital assets being depreciated /
amortized 74,945,878 1,641,435 296,589 76,290,724
Total governmental activities capital
assets, net $84,719,696 $4,842,187 $1,713,807 $87,848,076
Depreciation / amortization expense was charged to functions as follows:
Governmental Activities
General government $224,852
Economic development 85,965
Public works 2,040,547
Public safety 468,616
Culture and recreation 415,404
Total governmental activities depreciation / amortization expense $3,235,384
50
City of Galesburg, Illinois
Notes to Financial Statements
December 31, 2024
Beginning
Balance Additions Deletions
Ending
Balance
Business-Type Activities
Capital assets not being depreciated:
Land $743,986 $-$-$743,986
Construction in progress 15,700 148,177 -163,877
Total capital assets not being
depreciated 759,686 148,177 -907,863
Capital assets being depreciated:
Land improvements 66,666 --66,666
Buildings and improvements 24,497,831 --24,497,831
Machinery and equipment 4,502,243 -33,669 4,468,574
Infrastructure 23,474,272 --23,474,272
Total capital assets being depreciated 52,541,012 -33,669 52,507,343
Total capital assets 53,300,698 148,177 33,669 53,415,206
Less accumulated depreciation for:
Land improvements 39,755 1,905 -41,660
Buildings and improvements 6,039,827 522,246 -6,562,073
Machinery and equipment 3,275,435 187,425 33,669 3,429,191
Infrastructure 10,022,859 380,309 -10,403,168
Total accumulated depreciation 19,377,876 1,091,885 33,669 20,436,092
Net capital assets being depreciated 33,163,136 (1,091,885)-32,071,251
Business-type activities capital assets,
net $33,922,822 $(943,708)$-$32,979,114
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 $946,127
Parks & Recreation Nonmajor Governmental 18,594
Nonmajor Governmental General 2,150,124
Nonmajor Governmental Parks & Recreation 13,050
Nonmajor Governmental Nonmajor Governmental 677,463
Internal Service General 39,871
Internal Service Parks & Recreation 3,066
Internal Service Water 1,336
Internal Service Sewer 153
Total, fund financial statements 3,849,784
Less interfund receivables created with internal service fund
eliminations (370,200)
Less government-wide eliminations (3,848,295)
Total internal balances, government-wide statement of net
position $(368,711)
All amounts are due within one year.
51
City of Galesburg, Illinois
Notes to Financial Statements
December 31, 2024
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 $61,505
Economic Development Nonmajor Governmental 61,505
Parks & Recreation Nonmajor Governmental 61,505
Nonmajor Governmental Nonmajor Governmental 123,010
Total, fund financial statements $307,525
Less government-wide eliminations (307,525)
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, 2024,
outstanding advances from the General Fund to the Library totaled $356,513.
Transfers
The following is a schedule of interfund transfers:
Fund Transferred To Fund Transferred From Am ount
Parks & Recreation Nonmajor Governmental $18,594
Nonmajor Governmental General 2,597,044
Nonmajor Governmental Economic Development 254,688
Nonmajor Governmental Parks & Recreation 376,661
Nonmajor Governmental Nonmajor Governmental 1,884,212
Nonmajor Governmental Internal Service 15,275
Total, fund financial statements 5,146,474
Less government-wide eliminations (5,146,474)
Total transfers, government-wide statement of activities $-
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, Illinois
Notes to Financial Statements
December 31, 2024
Long-Term Obligations
Long-term obligations activity for the year ended December 31, 2024, was as follows:
Beginning
Balance Increases Decreases
Ending
Balance
Am ounts Due
Within One
Year
Governmental Activities
Bonds and notes payable:
General obligation debt $12,390,000 $-$795,000 $11,595,000 $1,030,000
(Discounts)/Premiums:
Bond premium 628,881 -159,969 468,912 -
Total bonds and notes payable 13,018,881 -954,969 12,063,912 1,030,000
Other liabilities:
Compensated absences 2,030,180 2,610,156 1,704,903 2,935,433 1,756,097
Lease liabilities 55,666 -55,666 --
Net pension liability, IMRF 6,144,670 -2,683,276 3,461,394 -
Net pension liability, Town IMRF 152,715 -121,252 31,463 -
Net pension liability, Police 33,856,272 7,649,416 10,009,449 31,496,239 -
Net pension liability, Firefighters'31,005,083 6,792,345 6,902,325 30,895,103 -
Net OPEB liability 10,916,384 855,533 1,080,925 10,690,992 1,118,758
Total other liabilities 84,160,970 17,907,450 22,557,796 79,510,624 2,874,855
Total governmental activities long-
term liabilities $97,179,851 $17,907,450 $23,512,765 $91,574,536 $3,904,855
Business-Type Activities
Bonds and notes payable:
General obligation debt $10,580,000 $-$960,000 $9,620,000 $990,000
Notes payable, direct borrowing 331,246 -41,406 289,840 41,406
(Discounts)/Premiums:
Bond premium 322,231 -54,635 267,596 -
Total bonds and notes payable 11,233,477 -1,056,041 10,177,436 1,031,406
Other liabilities:
Compensated absences 214,512 250,742 265,885 199,369 168,170
Net pension liability, IMRF 1,049,481 -90,612 958,869 -
Net OPEB liability 1,017,901 109,020 103,477 1,023,444 107,098
Total other liabilities 2,281,894 359,762 459,974 2,181,682 275,268
Total business-type activities long-
term liabilities $13,515,371 $359,762 $1,516,015 $12,359,118 $1,306,674
53
City of Galesburg, Illinois
Notes to Financial Statements
December 31, 2024
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,
2024
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 10/08/13 12/30/32 3.0-4.3%$1,390,000 $835,000
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 02/02/16 12/30/35 3.0-3.5 9,600,000 6,115,000
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 03/14/23 12/30/32 5.00 4,920,000 4,645,000
Total governmental activities, general obligation debt $11,595,000
Business-Type Activities
General Obligation Debt
Date of
Issue
Final
Maturity
Interest
Rates
Original
Indebtedness
Balance
December 31,
2024
2015 General Obligation
Bonds, due in annual
payments of $115,000 to
$610,000 05/06/15 12/30/32 3.0-3.25%$8,290,000 $4,375,000
2017 General Obligation
Bonds, due in annual
payments of $400,000 to
$680,000 05/02/17 12/01/33 2.0-5.0 8,320,000 5,245,000
Total business-type activities, general obligation debt $9,620,000
54
City of Galesburg, Illinois
Notes to Financial Statements
December 31, 2024
Debt service requirements to maturity are as follows:
Governmental Activities Business-Type Activities
General Obligation Debt General Obligation Debt
Years Principal Interest Principal Interest
2025 $1,030,000 $458,243 $990,000 $348,319
2026 1,075,000 416,793 1,020,000 319,869
2027 1,120,000 373,443 1,055,000 284,119
2028 1,175,000 328,193 1,095,000 247,119
2029 1,225,000 280,643 1,130,000 208,719
2030-2034 5,300,000 643,815 4,330,000 409,638
2035 670,000 23,450 --
Total $11,595,000 $2,524,580 $9,620,000 $1,817,783
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, 2024 was $289,840. 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, 2024 consists of the following:
Business-Type Activities
Notes Payable
Date of
Issue
Final
Maturity
Interest
Rates
Original
Indebtedness
Balance
December 31,
2024
Loan, Illinois Environmental
Protection Agency, due in
semi-annual payments of
$41,406 12/24/10 09/01/31 0%$1,127,480 $289,840
Total business-type activities notes payable $289,840
Debt service requirements to maturity are as follows:
Business-Type Activities
Notes Payable
Years Principal Interest
2025 $41,406 $-
2026 41,406 -
2027 41,406 -
2028 41,406 -
2029 41,406 -
2030-2031 82,810 -
Total $289,840 $ -
55
City of Galesburg, Illinois
Notes to Financial Statements
December 31, 2024
Other Debt Information
The net OPEB liability and net pension liability attributable to governmental activities will be
liquidated primarily by the General Fund. The City is a home rule municipality and, therefore, is not
subject to the statutory general obligation debt limitations.
Net Position/Fund Balances
Net position reported on the government-wide statement of net position at December 31, 2024,
includes the following:
Governmental
Activities
Business-Type
Activities
Net investment in capital assets:
Total capital assets $141,928,460 $53,415,206
Less accumulated depreciation / amortization 54,080,384 20,436,092
Net carrying value of capital assets 87,848,076 32,979,114
Less all outstanding principal of capital-related debt/borrowings
related to the City's own capital assets, including borrowing
used to refund capital-related borrowings 9,072,576 9,909,840
Less outstanding principal balance of any other (non-debt)
capital related liabilities as of fiscal year end, including capital
accounts payable and retainage payable 380,941 -
Less unamortized original issue premiums on outstanding
capital debt 329,477 267,596
Subtotal 9,782,994 10,177,436
Plus unamortized balance of capital-related deferred outflows of
resources, such as from losses on refunding of outstanding
capital debt -579,748
Plus bond issuance insurance 27,374 8,343
Subtotal 27,374 588,091
Total net investment in capital assets $78,092,456 $23,389,769
56
City of Galesburg, Illinois
Notes to Financial Statements
December 31, 2024
Governmental Funds
Governmental fund balances reported on the fund financial statements at December 31, 2024,
include the following:
General
Economic
Development
Parks &
Recreation Nonmajor Total
Fund Balances
Nonspendable:
Prepaid items $512,511 $1,856 $34,949 $46,445 $595,761
Inventories 55,370 ---55,370
Advances 418,018 ---418,018
Permanent fund principal ---609,267 609,267
Subtotal 985,899 1,856 34,949 655,712 1,678,416
Restricted for:
Motor fuel tax ---2,271,182 2,271,182
Special enforcement ---530,389 530,389
General government ---222,894 222,894
Foreign fire ---211,219 211,219
Infrastructure improvements ---984,495 984,495
Economic development -838,903 --838,903
TIF expenditures ---1,327,530 1,327,530
Town of the City ---1,647,642 1,647,642
Cemetery ---45,053 45,053
Public works ---736,815 736,815
Capital projects ---1,681,254 1,681,254
Restricted donations 12,795 -148,711 20,360 181,866
Subtotal 12,795 838,903 148,711 9,678,833 10,679,242
Committed to:
General government
encumbrances 149,142 ---149,142
Capital projects ---1,487,592 1,487,592
Parks and recreation
encumbrances --131,408 -131,408
Property redevelopment ---252,935 252,935
Community center building ---66,279 66,279
Economic development -8,635,110 --8,635,110
Vehicle replacement ---596,407 596,407
Subtotal 149,142 8,635,110 131,408 2,403,213 11,318,873
Assigned to:
Economic development -2,078,996 --2,078,996
Building repair and maintenance ---3,137,714 3,137,714
Computer replacement ---1,564,363 1,564,363
Vehicle replacement ---4,285,840 4,285,840
Player fields ---27,414 27,414
Capital projects ---7,574,014 7,574,014
Parks and recreation --2,887,540 -2,887,540
Subtotal -2,078,996 2,887,540 16,589,345 21,555,881
Unassigned (Deficit):10,037,392 --(631,718)9,405,674
Total fund balances $11,185,228 $11,554,865 $3,202,608 $28,695,385 $54,638,086
57
City of Galesburg, Illinois
Notes to Financial Statements
December 31, 2024
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
Deposits $1,930,526 $1,936,020
Illinois funds 53,301 53,301
Mutual funds 1,091,314 1,091,314
Stocks 1,290,753 1,290,753
Beneficial interest in endowment fund 18,365 18,365
Petty cash 1,130 -
Total deposits and investments $4,385,389 $4,389,753
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.
The valuation methods for recurring fair value measurements are as follows:
•The Library utilized the fair market valuation method of recurring fair value
measurements.
December 31, 2024
Investment Type Level 1 Level 2 Level 3 Total
Mutual funds $1,091,314 $-$-$1,091,314
Stocks 1,290,753 --1,290,753
Beneficial interest in endowment fund 18,365 --18,365
Total $2,400,432 $-$-$2,400,432
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.
58
City of Galesburg, Illinois
Notes to Financial Statements
December 31, 2024
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, 2024, the Library's investments were rated as follows:
Investment Type
Standard &
Poors
Moody's
Investors
Services
Illinois funds AAAm N/R
See Note 1 for further information on deposit and investment policies.
Capital Assets
Beginning
Balance Additions Deletions
Ending
Balance
Capital assets not being depreciated:
Land $797,603 $794,809 $-$1,592,412
Construction in progress 17,857,912 -17,857,912 -
Total capital assets not being
depreciated 18,655,515 794,809 17,857,912 1,592,412
Capital assets being depreciated:
Buildings and improvements 1,355,125 18,288,685 -19,643,810
Machinery and equipment 656,127 --656,127
Total capital assets being
depreciated 2,011,252 18,288,685 -20,299,937
Total capital assets 20,666,767 19,083,494 17,857,912 21,892,349
Less accumulated depreciation for:
Buildings and improvements 1,015,935 177,090 -1,193,025
Machinery and equipment 242,183 25,736 -267,919
Total accumulated depreciation 1,258,118 202,826 -1,460,944
Net capital assets being depreciated 753,134 18,085,859 -18,838,993
Total capital assets, net $19,408,649 $18,880,668 $17,857,912 $20,431,405
59
City of Galesburg, Illinois
Notes to Financial Statements
December 31, 2024
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. In 2024, the loan due date was further extended to July 1, 2025. 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 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. The remaining principal was paid in
full in 2024.
Beginning
Balance Increases Decreases
Ending
Balance
Amounts Due
Within One
Year
Debt certificates, direct
borrowing $4,001,000 $-$4,001,000 $-$-
Compensated absences 134,623 82,854 94,182 123,295 69,642
Net pension liability,
IMRF 572,206 -285,215 286,991 -
Net OPEB liability 21,870 708 2,073 20,505 2,146
Total $4,729,699 $83,562 $4,382,470 $430,791 $71,788
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.
The City participates in two benefit plans under IMRF. The vast majority of members participate in the
Regular Plan. The Town plan is a Regular plan for employees of the Town of the City of Galesburg.
60
City of Galesburg, Illinois
Notes to Financial Statements
December 31, 2024
For the year ended December 31, 2024, the following balances are recognized in the government-
wide financial statements:
Net Pension
Liability
Deferred
Outflows of
Resources
Deferred
Inflows of
Resources
Pension
Expense
IMRF, Regular $4,707,254 $5,397,418 $421,744 $(1,327,214)
IMRF, Town 31,463 228,982 -(7,705)
Police Pension Plan 31,496,239 5,438,002 12,809,732 2,942,014
Firefighters' Pension Plan 30,895,103 3,176,462 7,713,300 928,446
Total $67,130,059 $14,240,864 $20,944,776 $2,535,541
Illinois Municipal Retirement Fund
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.Both IMRF benefit plans have two tiers. 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 to a maximum of 7% of their final rate
of earnings.
Employees hired on or after January 1, 2011, are eligible for Tier 2 benefits. For Tier 2
participants, pension benefits vest after 10 years of service. Participating members who retire
at age 62 (at reduced benefits) or after age 67 (at full benefits) with 10 years of service are
entitled to an annual retirement benefit, payable monthly for life in an amount equal to 1-2/3%
of their final rate of earnings for the first 15 years of service credit, plus 2% for each year of
service after 15 years to a maximum of 75% of their final rate of earnings. Final rate of
earnings is the highest total earnings during any 96 consecutive months within the last 10
years of service, divided by 96. Under Tier 2, the pension is increased ever year after
retirement, upon reaching age 67, by the lesser of 3% of the original pension amount or 1/2 of
the increase in the Consumer Price Index of the original pension amount.
Under the employer number within IMRF, both the City and Library contribute to the regular
plan. As a result, IMRF is considered to be an agent multiple-employer plan through which
cost-sharing occurs between the City and Library.
61
City of Galesburg, Illinois
Notes to Financial Statements
December 31, 2024
Plan Membership
At December 31, 2023, the measurement date, membership in the plans were as follows:
Regular Plan Town
Retirees and beneficiaries 198 10
Inactive, non-retired members 99 1
Active members 168 9
Total 465 20
Contributions
As set by statute, employees participating in Regular and Town plans are required to
contribute 4.50% and 4.50%, respectively, of their annual covered salary. The statute requires
the City and to contribute the amount necessary, in addition to member contributions, to
finance the retirement coverage of its own employees. The actuarially determined contribution
rates for the calendar year ending December 31, 2023 were 7.91% and 2.42%, respectively,
of annual covered payroll for Regular and Town plans. The City and 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 liabilities/(assets) were measured as of December 31, 2023, and the total
pension liabilities used to calculate the net pension liabilities/(assets) were determined by an
actuarial valuation as of that date.
Summary of Significant Accounting Policies
For purposes of measuring the net pension liabilities/(assets), deferred outflows of resources
and deferred inflows of resources related to pensions and pension expense, information
about the fiduciary net position and additions to/deductions from 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 liabilities for IMRF was determined by actuarial valuations performed as of
December 31, 2023 using the following actuarial methods and assumptions:
Actuarial cost method Entry Age Normal
Asset valuation method Fair Value
Actuarial assumptions
Investment rate of return 7.25%
Salary increases 2.85% to 13.75%,
including inflation
Price inflation 2.25%
62
City of Galesburg, Illinois
Notes to Financial Statements
December 31, 2024
Mortality
For non-disabled retirees, the Pub-2010, Amount-W eighted, below-median income, General,
Retiree, Male (adjusted 108.0%) and Female (adjusted 106.4%) tables, and future mortality
improvements projected using scale MP-2021. For disabled retirees, the Pub-2010,
Am ount-W eighted, below-median income, General, Disabled Retiree, Male and Female (both
unadjusted) tables, and future mortality improvements projected using scale MP-2021. For
active members, the Pub-2010, Amount-W eighted, below-median income, General,
Em ployee, Male and Female (both unadjusted) tables, and future mortality im provements
projected using scale MP-2021.
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 %34.50 %6.35 %5.00
International equities 18.00 8.00 6.35
Fixed income 24.50 4.85 4.75
Real estate 10.50 6.30 6.00
Alternatives 11.50
Private equity 12.35 8.65
Commodities 7.20 6.05
Cash equivalents 1.00 3.80 3.80
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 employer
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.
63
City of Galesburg, Illinois
Notes to Financial Statements
December 31, 2024
Discount Rate Sensitivity
The following is a sensitivity analysis of the net pension liabilities/(assets) to changes in the
discount rate. The table below presents the net pension liabilities/(assets) calculated using the
discount rate of 7.25% as well as what the net pension liabilities/(assets) would be if it were to
be calculated using discount rates 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
Regular:
Net pension liability/(asset), City $12,336,780 $4,420,263 $(1,956,541)
Net pension liability/(asset), Library 816,555 286,991 (139,574)
Total $13,153,335 $4,707,254 $(2,096,115)
Town:
Net pension liability/(asset)$306,514 $31,463 $(201,373)
Changes in Net Pension Liability/(Asset)
The changes in net pension liabilities/(assets) for the calendar year ended December 31, 2023
were as follows:
Increase (Decrease)
Total Pension
Liability
(a)
Plan Fiduciary
Net Position
(b)
Net Pension
Liability/(Asset)
(a) - (b)
Regular:
Balances at December 31, 2022 $71,885,754 $64,119,397 $7,766,357
Service cost 926,654 -926,654
Interest on total pension liability 5,089,186 -5,089,186
Differences between expected and actual
experience of the total pension liability 637,876 -637,876
Change of assumptions (5,515)-(5,515)
Benefit payments, including refunds of
employee contributions (4,306,837)(4,306,837)-
Contributions, employer -809,468 (809,468)
Contributions, employee -460,539 (460,539)
Net investment income -7,227,095 (7,227,095)
Other (net transfer)-1,210,202 (1,210,202)
Balances at December 31, 2023 $74,227,118 $69,519,864 $4,707,254
Plan fiduciary net position as a percentage of
the total pension liability %93.66
Balances at December 31, 2023
City $69,573,134 $65,152,871 $4,420,263
Library 4,653,984 4,366,993 286,991
Total $74,227,118 $69,519,864 $4,707,254
64
City of Galesburg, Illinois
Notes to Financial Statements
December 31, 2024
Increase (Decrease)
Total Pension
Liability
(a)
Plan Fiduciary
Net Position
(b)
Net Pension
Liability/(Asset)
(a) - (b)
Town:
Balances at December 31, 2022 $2,753,137 $2,600,422 $152,715
Service cost 32,750 -32,750
Interest on total pension liability 195,118 -195,118
Differences between expected and actual
experience of the total pension liability 50,488 -50,488
Change of assumptions 563 -563
Benefit payments, including refunds of
employee contributions (156,453)(156,453)-
Contributions, employer -8,927 (8,927)
Contributions, employee -16,601 (16,601)
Net investment income -294,671 (294,671)
Other (net transfer)-79,972 (79,972)
Balances at December 31, 2023 $2,875,603 $2,844,140 $31,463
Plan fiduciary net position as a percentage of
the total pension liability %98.91
Pension Expense and Deferred Outflows of Resources and Deferred Inflows of Resources
Related to Pensions
For the year ended December 31, 2024, pension expense was $(1,327,214) and $(7,705) for
the Regular and Town plans, respectively. Deferred outflows and inflows of resources related
to pension were from the following sources:
Deferred
Outflows of
Resources
Deferred
Inflows of
Resources
Regular:
Difference between expected and actual experience $739,213 $343,219
Assumption changes -78,525
Net difference between projected and actual earnings on pension
plan investments 3,532,466 -
Contributions subsequent to the measurement date 1,125,739 -
Total $5,397,418 $421,744
City $5,067,305 $396,032
Library 330,113 25,712
Total $5,397,418 $421,744
65
City of Galesburg, Illinois
Notes to Financial Statements
December 31, 2024
Deferred
Outflows of
Resources
Deferred
Inflows of
Resources
Town:
Difference between expected and actual experience $54,232 $-
Assumption changes 335 -
Net difference between projected and actual earnings on pension
plan investments 152,951 -
Contributions subsequent to the measurement date 21,464 -
Total $228,982 $-
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
liabilities/(assets) for the year ending December 31, 2025. The remaining amounts reported
as deferred outflows and inflows of resources related to pensionsares $3,849,935 and
$207,518 for the Regular and Town plans, respectively. Amounts will be recognized in
pension expense as follows:
Year Ending December 31,Regular Plan Town
2025 $250,448 $58,620
2026 1,287,170 60,634
2027 2,824,382 109,863
2028 (512,065)(21,599)
Total $3,849,935 $207,518
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.
66
City of Galesburg, Illinois
Notes to Financial Statements
December 31, 2024
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.
Plan Membership
At December 31, 2024, the Police Pension membership consisted of:
Retirees and beneficiaries 62
Inactive, non-retired members 18
Active members 53
Total 133
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, 2024 was 84.22% of annual covered payroll.
Net Pension Liability/(Asset)
The net pension liability/(asset) was measured as of December 31, 2024.
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.
67
City of Galesburg, Illinois
Notes to Financial Statements
December 31, 2024
Actuarial Assumptions
The total pension liability was determined by an actuarial valuation performed as of December
31, 2024 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 2.50%
Projected salary increases 2.50% - 10.19%
Cost-of-living adjustments 2.50%
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
6.75%. The discount rate calculated using the prior measurement date was 6.65%. 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 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 was applied to all periods of
projected benefit payments to determine the total pension liability.
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
Net pension liability $41,075,095 $31,496,239 $23,665,770
68
City of Galesburg, Illinois
Notes to Financial Statements
December 31, 2024
Changes in Net Pension Liability/(Asset)
The City's changes in net pension liability/(asset) for the year ended December 31, 2024 was
as follows:
Increase (Decrease)
Total Pension
Liability
(a)
Plan Fiduciary
Net Position
(b)
Net Pension
Liability/Asset
(a) - (b)
Balances at December 31, 2023 $68,402,816 $34,546,544 $33,856,272
Service cost 912,517 -912,517
Interest on total pension liability 4,540,936 -4,540,936
Changes in benefit terms 386,222 -386,222
Differences between expected and actual
experience of the total pension liability 1,786,351 -1,786,351
Change of assumptions (1,168,319)-(1,168,319)
Benefit payments, including refunds of
employee contributions (3,841,797)(3,841,797)-
Contributions, employer -3,573,722 (3,573,722)
Contributions, employee -422,463 (422,463)
Net investment income -4,844,945 (4,844,945)
Administration -(23,390)23,390
Balances at December 31, 2024 $71,018,726 $39,522,487 $31,496,239
Plan fiduciary net position as a percentage of
the total pension liability %55.65
Pension Expense and Deferred Outflows of Resources and Deferred Inflows of Resources
Related to Pensions
For the year ended December 31, 2024, the City recognized pension expense of $2,942,014.
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 $2,617,713 $905,299
Assumption changes 2,820,289 10,969,346
Net difference between projected and actual earnings on
pension plan investments -935,087
Total $5,438,002 $12,809,732
69
City of Galesburg, Illinois
Notes to Financial Statements
December 31, 2024
The amounts reported as deferred outflows and inflows of resources related to pensions is
$(7,371,730) and will be recognized in pension expense as follows:
Year Ending December 31,Am ount
2025 $(940,643)
2026 (2,562,675)
2027 (3,344,809)
2028 (614,301)
2029 90,698
Total $(7,371,730)
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.
70
City of Galesburg, Illinois
Notes to Financial Statements
December 31, 2024
Plan Membership
At December 31, 2024, the Firefighters' Pension Plan membership consisted of:
Retirees and beneficiaries 67
Inactive, non-retired members 4
Active members 45
Total 116
Contributions
Participants contribute a fixed percentage of their base salary to the plans. At December 31,
2024, 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, 2024 was 102.68% of
annual covered payroll.
Net Pension Liability/(Asset)
The net pension liability/(asset) was measured as of December 31, 2024.
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.
Actuarial Assumptions
The total pension liability was determined by an actuarial valuation performed as of December
31, 2024 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 2.50%
Projected salary increases 4.00% - 7.55%
Cost-of-living adjustments 2.50%
71
City of Galesburg, Illinois
Notes to Financial Statements
December 31, 2024
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 2021.
Discount Rate
The discount rate used to measure the total pension liability for the Firefighters' Pension Plan
was 6.75%, 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 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 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 was applied to all periods of projected benefit payments to determine
the total pension liability.
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
Net pension liability $39,073,903 $30,895,103 $24,138,959
Changes in Net Pension Liability/(Asset)
The City's changes in net pension liability/(asset) for the year ended December 31, 2024 was
as follows:
Increase (Decrease)
Total Pension
Liability
(a)
Plan Fiduciary
Net Position
(b)
Net Pension
Liability/Asset
(a) - (b)
Balances at December 31, 2023 $60,982,012 $29,976,929 $31,005,083
Service cost 905,926 -905,926
Interest on total pension liability 4,033,486 -4,033,486
Differences between expected and actual
experience of the total pension liability 651,987 -651,987
Change of assumptions 1,178,975 -1,178,975
Benefit payments, including refunds of
employee contributions (3,719,769)(3,719,769)-
Contributions, employer -3,463,347 (3,463,347)
Contributions, employee -325,571 (325,571)
Net investment income -3,113,407 (3,113,407)
Administration -(21,971)21,971
Balances at December 31, 2024 $64,032,617 $33,137,514 $30,895,103
Plan fiduciary net position as a percentage of
the total pension liability %51.75
72
City of Galesburg, Illinois
Notes to Financial Statements
December 31, 2024
Pension Expense and Deferred Outflows of Resources and Deferred Inflows of Resources
Related to Pensions
For the year ended December 31, 2024, the City recognized pension expense of $928,446.
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 $1,409,799 $806,299
Assumption changes 1,400,632 6,907,001
Net difference between projected and actual earnings on
pension plan investments 366,031 -
Total $3,176,462 $7,713,300
The amounts reported as deferred outflows and inflows of resources related to pensions is
$(4,536,838) and will be recognized in pension expense as follows:
Years Ending December 31,Am ount
2025 $(2,446,896)
2026 (1,812,590)
2027 (563,854)
2028 114,025
2029 172,477
Total $(4,536,838)
73
City of Galesburg, Illinois
Notes to Financial Statements
December 31, 2024
Pension Segment Information
Fiduciary Net Position
Pension Trust
Police
Pension Fire Pension OPEB Trust Total
Assets
Cash and cash equivalents $1,027,253 $1,070,181 $-$2,097,434
Investments:
Mutual funds --2,755,179 2,755,179
Insurance contracts and
annuities 26,787,561 --26,787,561
Police officers' pension
investment fund 11,020,708 --11,020,708
Firefighters' pension investment
fund -31,393,137 -31,393,137
Receivables
Due from primary government 1,000,456 985,423 -1,985,879
Total assets 39,835,978 33,448,741 2,755,179 76,039,898
Liabilities
Accounts payable 313,491 311,227 -624,718
Total liabilities 313,491 311,227 -624,718
Net Position
Restricted for OPEB --2,755,179 2,755,179
Restricted for pension benefits 39,522,487 33,137,514 -72,660,001
Total net position $39,522,487 $33,137,514 $2,755,179 $75,415,180
74
City of Galesburg, Illinois
Notes to Financial Statements
December 31, 2024
Changes in Plan Net Position
Pension Trust
Police
Pension Fire Pension OPEB Trust Total
Additions
Contributions:
Employer $3,573,722 $3,463,347 $1,186,475 $8,223,544
Plan member deposits 422,463 325,571 -748,034
Total contributions 3,996,185 3,788,918 1,186,475 8,971,578
Investment income:
Net appreciation in fair value of
investments 4,803,239 3,064,849 304,603 8,172,691
Interest income 47,462 78,581 -126,043
Total investment income 4,850,701 3,143,430 304,603 8,298,734
Less investment expense (5,756)(36,596)-(42,352)
Net investment income 4,844,945 3,106,834 304,603 8,256,382
Miscellaneous -6,573 -6,573
Total additions 8,841,130 6,902,325 1,491,078 17,234,533
Deductions
Benefits 3,841,797 3,719,769 1,039,884 8,601,450
Administration 23,390 21,971 1,922 47,283
Total deductions 3,865,187 3,741,740 1,041,806 8,648,733
Change in net position 4,975,943 3,160,585 449,272 8,585,800
Net Position, Beginning 34,546,544 29,976,929 2,305,907 66,829,380
Net Position, Ending $39,522,487 $33,137,514 $2,755,179 $75,415,180
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; workers compensation; and health care of its employees. The City purchases
commercial insurance to provide coverage for losses from health care of its employees. However,
other risks, such as torts; theft of, damage to or destruction of assets; errors and omission; and
workers compensation; are accounted for and financed by the City in the established self-insurance
funds (internal services funds)..
75
City of Galesburg, Illinois
Notes to Financial Statements
December 31, 2024
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.
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 $315,000 $150,000
Current year claims and changes in estimates 42,004 692,309
Claim payments (207,004)(263,974)
Unpaid Claims, Ending $150,000 $578,335
As of December 31, 2024, 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, 2024. 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 $5,035,934 related to these
projects.
76
City of Galesburg, Illinois
Notes to Financial Statements
December 31, 2024
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.
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, 2024, the following employees were covered by the benefit terms:
Inactive plan members or beneficiaries currently receiving benefit
payments 57
Active plan members 268
325
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, 2024, the City's employer contribution rate as a percentage
of covered payroll was 5.57%. 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, 2024, and the total OPEB
liability used to calculate the net OPEB liability was determined by an actuarial valuation as of
that date.
77
City of Galesburg, Illinois
Notes to Financial Statements
December 31, 2024
Actuarial Assumptions
The total OPEB liability in the December 31, 2024 actuarial valuation was determined using the
following actuarial assumptions, applied to all periods included in the measurement, unless
otherwise specified:
Inflation 2.50%
Salary increases 3.50%
Investment rate of return 4.08%
Healthcare cost trend rates 6.50% for 2024, decreasing in increments of
0.25% - 0.50% annually, 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.
The actuarial assumptions used in the December 31, 2024 valuation were based on the results
of an actuarial experience study dated March 4, 2022 for Illinois Police Officers and an
actuarial experience study for the period dated December 1, 2021 for Illinois Firefighters from
the Foster & Foster Actuarial Experience Studies. For participants other than Police Officers
and Firefighters, the actuarial assumptions were based on the results of an actuarial
experience study dated November 3, 2020 from the triennial experience study performed by
GRS.
Investment Policy
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. 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, 2024, the annual money-weighted rate of return on
investments, net of investment expense, was 12.04%. The money-weighted rate of return
expresses investment performance, net of investment expense, adjusted for the changing
amounts actually invested.
Discount Rate
The discount rate used to measure the total OPEB liability was 4.08%. The projection of cash
flows used to determine the discount rate assumed that City 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.
78
City of Galesburg, Illinois
Notes to Financial Statements
December 31, 2024
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, 2023 $14,262,062 $2,305,907 $11,956,155
Changes for the year:
Service cost 663,691 -663,691
Interest 520,791 -520,791
Differences between expected and actual
experience 59,388 -59,388
Changes in assumptions 25,994 -25,994
Contributions-employer -1,186,475 (1,186,475)
Net investment income -304,603 (304,603)
Benefit payments (1,039,884)(1,039,884)-
Administrative expense (1,922)(1,922)-
Net changes 228,058 449,272 (221,214)
Balances at December 31, 2024 $14,490,120 $2,755,179 $11,734,941
Net OPEB liability, City $14,464,612 $2,750,176 $11,714,436
Net OPEB liability, Library 25,508 5,003 20,505
Net OPEB liability, total $14,490,120 $2,755,179 $11,734,941
Plan fiduciary net position as a percentage
of the total OPEB liability %19.01
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
and Library's net OPEB liability would be if it were calculated using a discount rate that is
1-percentage-point lower (3.08%) or 1-percentage-point higher (5.08%) than the current
discount rate:
1% Decrease Discount Rate 1% Increase
Net OPEB liability, City $12,745,117 $11,714,436 $10,750,628
Net OPEB liability, Library 22,309 20,505 18,818
Net OPEB liability, Total $12,767,426 $11,734,941 $10,769,446
79
City of Galesburg, Illinois
Notes to Financial Statements
December 31, 2024
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
and Library's net OPEB liability would be if it were calculated using healthcare cost trend rates
that are 1-percentage-point lower or 1-percentage-point higher than the current healthcare cost
trend rates:
1% Decrease
Healthcare
Cost Trend
Rates 1% Increase
Net OPEB liability, City $10,459,253 $11,714,436 $13,153,612
Net OPEB liability, Library 18,308 20,505 23,024
Net OPEB liability, Total $10,477,561 $11,734,941 $13,176,636
OPEB Expense and Deferred Outflows of Resources and Deferred Inflows of Resources
Related to OPEB
For the year ended December 31, 2024, the City and Library recognized OPEB expense of
$747,836. At December 31, 2024, 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 $391,820 $722,820
Changes of assumptions or other inputs 1,990,830 2,657,494
Differences between expected and actual investment earnings -219,914
Total $2,382,650 $3,600,228
Deferred Outflows / Inflows, City $2,378,486 $3,593,937
Deferred Outflows / Inflows, Library 4,164 6,291
Total $2,382,650 $3,600,228
Amounts reported as deferred outflows of resources and deferred inflows of resources related to
OPEB will be recognized in OPEB expense as follows:
Years Ending December 31:
2025 $(175,204)
2026 (136,261)
2027 (202,582)
2028 (156,091)
2029 (13,868)
Thereafter (533,572)
Total $(1,217,578)
80
City of Galesburg, Illinois
Notes to Financial Statements
December 31, 2024
Tax Increment Financing District
The City of Galesburg, Illinois 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, 2024 were $72,820.
Effect of New Accounting Standards on Current-Period Financial Statements
The Governmental Accounting Standards Board (GASB) has approved the following:
Statement No. 102, Certain Risk Disclosures
Statement No. 103, Financial Reporting Model Improvements
Statem ent No. 104, Disclosure of Certain Capital Assets
When they become effective, application of these standards may restate portions of these financial
statements.
81
REQUIRED SUPPLEMENTARY INFORMATION
City of Galesburg, Illinois
Illinois Municipal Retirement Fund -
Schedule of Changes in the City's Net Pension Liability (Asset) and Related Ratios
Last Ten Fiscal Years
City Library Total City Library Total
Total Pension Liability
Service cost 835,601$ 51,868$ 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 3,771,119 234,087 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 53,500,848$ 3,321,005$ 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)78,749 4,887 83,636 1,015,743 63,051 1,078,794
Net change in plan fiduciary
net position 1,504,449 93,386 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 49,344,253$ 3,062,989$ 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
82
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
83
City of Galesburg, Illinois
Illinois Municipal Retirement Fund -
Schedule of Changes in the City's Net Pension Liability (Asset) and Related Ratios
Last Ten 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
84
City Library Total City Library Total City Library Total
814,655$ 69,951$ 884,606$ 813,545$ 64,708$ 878,253$ 870,158$ 56,496$ 926,654$
4,521,936 388,281 4,910,217 4,587,683 364,894 4,952,577 4,778,910 310,276 5,089,186
(897,744) (77,086) (974,830) 286,104 22,756 308,860 598,986 38,890 637,876
210 (210) - (39,457) 39,457 - 93,530 (99,045) (5,515)
(3,879,521) (333,120) (4,212,641) (3,939,122) (313,309) (4,252,431) (4,044,259) (262,578) (4,306,837)
559,536 47,816 607,352 1,708,753 178,506 1,887,259 2,297,325 44,039 2,341,364
65,007,520 4,383,623 69,391,143 65,567,056 4,431,439 69,998,495 67,275,809 4,609,945 71,885,754
65,567,056$ 4,431,439$ 69,998,495$ 67,275,809$ 4,609,945$ 71,885,754$ 69,573,134$ 4,653,984$ 74,227,118$
1,150,537$ 98,792$ 1,249,329$ 951,535$ 75,683$ 1,027,218$ 760,117$ 49,351$ 809,468$
390,632 33,542 424,174 411,377 32,720 444,097 432,461 28,078 460,539
11,140,512 956,593 12,097,105 (9,585,904) (762,440) (10,348,344) 6,786,475 440,620 7,227,095
(3,879,521) (333,120) (4,212,641) (3,939,122) (313,309) (4,252,431) (4,044,259) (262,578) (4,306,837)
(1,330,449) (114,241) (1,444,690) (54,073) (4,301) (58,374) 1,136,419 73,783 1,210,202
7,471,711 641,566 8,113,277 (12,216,187) (971,647) (13,187,834) 5,071,213 329,254 5,400,467
64,826,134 4,367,820 69,193,954 72,297,845 5,009,386 77,307,231 60,081,658 4,037,739 64,119,397
72,297,845$ 5,009,386$ 77,307,231$ 60,081,658$ 4,037,739$ 64,119,397$ 65,152,871$ 4,366,993$ 69,519,864$
(6,730,789)$ (577,947)$ (7,308,736)$ 7,194,151$ 572,206$ 7,766,357$ 4,420,263$ 286,991$ 4,707,254$
110.44%89.20%93.66%
9,420,918$ 9,868,821$ 10,231,919$
-77.58%78.70%46.01%
2022 20242023
See notes to required supplementary information
85
2015 2016 2017
City
Actuarially determined contribution 922,958$ 887,566$ 919,494$
Contributions in relation to the actuarially determined contribution 1,232,864 1,050,988 1,088,795
Contribution deficiency (excess)(309,906)$ (163,422)$ (169,301)$
Library
Actuarially determined contribution 101,725$ 97,824$ 65,896$
Contributions in relation to the actuarially determined contribution 135,881 115,836 78,029
Contribution deficiency (excess)(34,156)$ (18,012)$ (12,133)$
Total
Actuarially determined contribution 1,024,683$ 985,390$ 985,390$
Contributions in relation to the actuarially determined contribution 1,368,745 1,166,824 1,166,824
Contribution deficiency (excess)(344,062)$ (181,434)$ (181,434)$
Covered payroll 8,024,144$ 8,004,796$ 8,004,796$
Contributions as a percentage of covered payroll 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 20 years
Asset valuation method 5-year smoothed market, 20% corridor
Inflation 2.25%
Salary increases 2.75% 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
86
2018 2019 2020 2021 2022 2023 2024
968,973$ 795,116$ 1,226,214$ 1,147,886$ 930,626$ 696,572$ 707,156$
1,017,042 1,018,167 1,226,214 1,153,515 951,535 737,741 760,117
(48,069)$ (223,051)$ -$ (5,629)$ (20,909)$ (41,169)$ (52,961)$
99,913$ 76,357$ 106,832$ 101,328$ 74,020$ 56,497$ 45,913$
104,869 97,778 106,832 101,825 75,683 59,836 49,351
(4,956)$ (21,421)$ -$ (497)$ (1,663)$ (3,339)$ (3,438)$
1,068,886$ 871,473$ 1,333,046$ 1,249,214$ 1,004,646$ 753,069$ 753,069$
1,121,911 1,115,945 1,333,046 1,255,340 1,027,218 797,577 809,468
(53,025)$ (244,472)$ -$ (6,126)$ (22,572)$ (44,508)$ (56,399)$
8,116,066$ 8,205,963$ 9,074,516$ 9,420,918$ 9,868,821$ 10,231,919$ 11,017,152$
13.82%13.60%14.69%13.33%10.41%7.79%7.35%
See notes to required supplementary information
87
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)%
Last Ten 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
See notes to required supplementary information
88
2018 2019 2020 2021 2022 2023 2024
36,130$ 37,441$ 41,784$ 38,008$ 37,308$ 31,155$ 32,750$
159,334 161,356 167,692 172,660 183,140 182,294 195,118
31,466 32,820 3,258 110,107 (20,922) 169,274 50,488
(74,508) 57,544 - (19,517) - - 563
(124,101) (128,149) (131,367) (153,264) (159,447) (256,804) (156,453)
28,321 161,012 81,367 147,994 40,079 125,919 122,466
2,168,445 2,196,766 2,357,778 2,439,145 2,587,139 2,627,218 2,753,137
2,196,766$ 2,357,778$ 2,439,145$ 2,587,139$ 2,627,218$ 2,753,137$ 2,875,603$
29,373$ 34,574$ 23,000$ 31,127$ 28,280$ 21,199$ 8,927$
15,496 17,023 17,279 16,440 16,792 14,543 16,601
390,255 (149,226) 427,878 365,840 494,153 (432,052) 294,671
(124,101) (128,149) (131,367) (153,264) (159,447) (256,804) (156,453)
(223,039) 49,301 15,559 30,286 (11,277) 72,044 79,972
87,984 (176,477) 352,349 290,429 368,501 (581,070) 243,718
2,258,706 2,346,690 2,170,213 2,522,562 2,812,991 3,181,492 2,600,422
2,346,690$ 2,170,213$ 2,522,562$ 2,812,991$ 3,181,492$ 2,600,422$ 2,844,140$
(149,924)$ 187,565$ (83,417)$ (225,852)$ (554,274)$ 152,715$ 31,463$
106.82%92.04%103.42%108.73%121.10%94.45%98.91%
344,345$ 378,277$ 383,980$ 365,341$ 376,544$ 323,167$ 368,908$
(43.54)%49.58%(21.72)% (61.82)% (147.20)%47.26%8.53%
See notes to required supplementary information
89
2015 2016 2017 2018 2019
Actuarially determined contribution 27,432$ 25,180$ 29,373$ 34,575$ 23,000$
Contributions in relation to the actuarially
determined contribution 27,432 85,180 29,373 34,574 23,000
Contribution deficiency (excess)-$ (60,000)$ -$ 1$ -$
Covered payroll 335,770$ 327,860$ 344,345$ 378,277$ 383,980$
Contributions as a percentage of covered payroll 8.17% 25.98%8.53%9.14%5.99%
2020 2021 2022 2023 2024
Actuarially determined contribution 31,127$ 28,542$ 21,200$ 8,928$ N/A
Contributions in relation to the actuarially
determined contribution 31,127 28,280 21,199 8,927 N/A
Contribution deficiency (excess)-$ 262$ 1$ 1$ N/A
Covered payroll 365,341$ 376,544$ 323,167$ 368,908$ N/A
Contributions as a percentage of covered payroll 8.52%7.51%6.56%2.42% N/A
Notes to Schedule:
N/A - Fiscal year 2024 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 20 years
Asset valuation method 5-year smoothed market, 20% corridor
Inflation 2.25%
Salary increases 2.75% 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
90
2015 2016 2017 2018
Total Pension Liability
Service cost 749,291$ 842,309$ 896,385$ 818,991$
Interest changes of benefit terms 3,080,281 3,193,581 3,514,250 3,628,841
Differences between expected and
actual experience 3,636,322 (2,001,887) 97,635 49,905
Changes of assumptions - 5,293,940 (1,052,662) 1,622,665
Change of benefit terms - - - -
Benefit payments, including refunds of
member contributions (2,615,062) (2,400,732) (2,602,347) (2,804,292)
Net change in total pension liability 4,850,832 4,927,211 853,261 3,316,110
Total Pension Liability, Beginning 46,088,546 50,939,378 55,866,589 56,719,850
Total Pension Liability, Ending 50,939,378$ 55,866,589$ 56,719,850$ 60,035,960$
Plan Fiduciary Net Position
Employer contributions 2,264,616$ 1,956,983$ 2,383,891$ 2,199,249$
Employee contributions 464,316 326,120 466,106 357,688
Net investment income (419,932) 1,170,666 2,748,342 (1,608,006)
Benefit payments, including refunds of
member contributions (2,615,062) (2,400,732) (2,602,347) (2,804,292)
Administration (27,329) (24,498) (22,507) (22,577)
Net change in plan fiduciary
net position (333,391) 1,028,539 2,973,485 (1,877,938)
Plan Fiduciary Net Position, Beginning 23,538,683 23,205,292 24,233,831 27,207,316
Plan Fiduciary Net Position, Ending 23,205,292$ 24,233,831$ 27,207,316$ 25,329,378$
City's Net Pension Liability, Ending 27,734,086$ 31,632,758$ 29,512,534$ 34,706,582$
Plan Fiduciary Net Position as
a Percentage of the Total
Pension Liability 45.55%43.38%47.97%42.19%
Covered Payroll 3,196,939$ 3,155,088$ 3,249,741$ 3,213,880$
City's Net Pension Liability as a
Percentage of Covered Payroll 867.52% 1002.60%908.15% 1079.90%
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
91
2019 2020 2021 2022 2023 2024
883,167$ 1,121,695$ 1,257,913$ 1,437,628$ 857,082$ 912,517$
3,720,839 3,965,432 3,850,253 3,911,784 4,298,666 4,540,936
688,209 2,356,363 (2,962,803) 1,215,904 294,764 1,786,351
8,905,010 5,274,383 4,143,452 (17,220,907) (2,990,557) (1,168,319)
103,606 - - (56,171) - 386,222
(2,880,141) (3,126,243) (3,349,556) (3,564,919) (3,767,997) (3,841,797)
11,420,690 9,591,630 2,939,259 (14,276,681) (1,308,042) 2,615,910
60,035,960 71,456,650 81,048,280 83,987,539 69,710,858 68,402,816
71,456,650$ 81,048,280$ 83,987,539$ 69,710,858$ 68,402,816$ 71,018,726$
2,229,641$ 2,423,797$ 2,287,839$ 4,270,139$ 3,345,945$ 3,573,722$
332,353 442,514 391,329 354,489 395,534 422,463
3,912,366 2,417,041 3,864,471 (5,446,020) 4,817,343 4,844,945
(2,880,141) (3,126,243) (3,349,556) (3,564,919) (3,767,997) (3,841,797)
(22,719) (24,140) (26,414) (31,490) (27,996) (23,390)
3,571,500 2,132,969 3,167,669 (4,417,801) 4,762,829 4,975,943
25,329,378 28,900,878 31,033,847 34,201,516 29,783,715 34,546,544
28,900,878$ 31,033,847$ 34,201,516$ 29,783,715$ 34,546,544$ 39,522,487$
42,555,772$ 50,014,433$ 49,786,023$ 39,927,143$ 33,856,272$ 31,496,239$
40.45%38.29%40.72%42.72%50.50%55.65%
3,340,278$ 3,440,486$ 3,431,701$ 3,314,451$ 3,979,358$ 4,243,471$
1274.02% 1453.70% 1450.77% 1204.64%850.80%742.23%
See notes to required supplementary information
92
2015 2016 2017 2018 2019
Actuarially determined contribution 2,294,319$ 2,650,318$ 2,511,651$ 2,528,343$ 2,780,269$
Contributions in relation to the actuarially
determined contribution 2,264,616 1,956,983 2,383,891 2,199,249 2,229,641
Contribution deficiency (excess)29,703$ 693,335$ 127,760$ 329,094$ 550,628$
Covered payroll 3,196,939$ 3,155,088$ 3,249,741$ 3,213,880$ 3,340,278$
Contributions as a percentage of
covered payroll 70.84% 62.03% 73.36% 68.43% 66.75%
2020 2021 2021 2023 2024
Actuarially determined contribution 2,780,269$ 3,108,165$ 3,360,350$ 3,345,948$ 3,573,722$
Contributions in relation to the actuarially
determined contribution 2,423,797 2,287,839 4,270,139 3,345,945 3,573,722
Contribution deficiency (excess)356,472$ 820,326$ (909,789)$ 3$ -$
Covered payroll 3,440,486$ 3,431,701$ 3,314,451$ 3,979,358$ 4,243,471$
Contributions as a percentage of
covered payroll 70.45% 66.67% 128.83% 84.08% 84.22%
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
14 years
5-year smoothed fair value
3.75% - 4.78%
See notes to required supplementary information
93
2015 2016 2017 2018 2019
Annual money-weighted rate of return,
net of investment expense (1.68)% 4.57% 10.67% (6.77)% 16.50%
2020 2021 2022 2023 2024
Annual money-weighted rate of return,
net of investment expense 8.91% 13.58% (17.37)%13.72% 9.59%
City of Galesburg, Illinois
Police Pension Plan -
Schedule of Investment Returns
Last Ten Fiscal Years
See notes to required supplementary information
94
2015 2016 2017 2018
Total Pension Liability
Service cost 682,458$ 764,601$ 814,759$ 912,463$
Interest changes of benefit terms 2,922,284 2,930,958 3,469,190 3,525,942
Differences between expected and
actual experience 716,526 (379,449) (47,767) (144,691)
Changes of assumptions - 7,765,648 2,278,343 377,989
Change of benefit terms - - - -
Benefit payments, including refunds of
member contributions (2,763,804) (2,875,718) (2,867,506) (2,929,709)
Net change in total pension liability 1,557,464 8,206,040 3,647,019 1,741,994
Total Pension Liability, Beginning 44,559,810 46,117,274 54,323,314 57,970,333
Total Pension Liability, Ending 46,117,274$ 54,323,314$ 57,970,333$ 59,712,327$
Plan Fiduciary Net Position
Employer contributions 2,328,400$ 2,096,966$ 2,112,413$ 2,389,691$
Employee contributions 289,576 263,295 268,377 276,331
Net investment income (202,440) 1,161,600 2,597,853 (1,234,318)
Benefit payments, including refunds of
member contributions (2,763,804) (2,875,718) (2,867,506) (2,929,709)
Other - - - -
Administration (25,879) (24,462) (23,116) (23,482)
Net change in plan fiduciary net position (374,147) 621,681 2,088,021 (1,521,487)
Plan Fiduciary Net Position, Beginning 21,123,911 20,749,764 21,371,445 23,459,466
Plan Fiduciary Net Position, Ending 20,749,764$ 21,371,445$ 23,459,466$ 21,937,979$
City's Net Pension Liability, Ending 25,367,510$ 32,951,869$ 34,510,867$ 37,774,348$
Plan Fiduciary Net Position as a Percentage
of the Total Pension Liability 44.99%39.34%40.47%36.74%
Covered Payroll 2,742,445$ 2,719,370$ 2,800,951$ 2,919,494$
City's Net Pension Liability as a
Percentage of Covered Payroll 925.00% 1211.75% 1232.11% 1293.87%
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
95
2019 2020 2021 2022 2023 2024
935,109$ 1,238,084$ 1,279,591$ 1,395,012$ 903,181$ 905,926$
3,723,946 3,620,103 3,405,605 3,481,708 3,883,894 4,033,486
706,327 575,990 (4,941,167) 1,653,857 387,624 651,987
7,178,008 2,891,832 2,667,256 (14,864,764) (1,874,298) 1,178,975
- - - (94,740) - -
(3,085,029) (3,222,012) (3,408,182) (3,529,281) (3,637,969) (3,719,769)
9,458,361 5,103,997 (996,897) (11,958,208) (337,568) 3,050,605
59,712,327 69,170,688 74,274,685 73,277,788 61,319,580 60,982,012
69,170,688$ 74,274,685$ 73,277,788$ 61,319,580$ 60,982,012$ 64,032,617$
2,522,306$ 2,697,162$ 2,547,344$ 4,205,389$ 3,261,480$ 3,463,347$
282,177 294,398 287,461 293,509 319,736 325,571
3,543,455 3,108,833 1,977,162 (3,981,487) 3,680,418 3,113,407
(3,085,029) (3,222,012) (3,408,182) (3,529,281) (3,637,969) (3,719,769)
- - 283 - - -
(22,427) (24,543) (26,223) (22,212) (22,798) (21,971)
3,240,482 2,853,838 1,377,845 (3,034,082) 3,600,867 3,160,585
21,937,979 25,178,461 28,032,299 29,410,144 26,376,062 29,976,929
25,178,461$ 28,032,299$ 29,410,144$ 26,376,062$ 29,976,929$ 33,137,514$
43,992,227$ 46,242,386$ 43,867,644$ 34,943,518$ 31,005,083$ 30,895,103$
36.40%37.74%40.14%43.01%49.16%51.75%
2,984,419$ 3,073,952$ 3,040,305$ 3,092,848$ 3,322,439$ 3,373,100$
1474.06% 1504.33% 1442.87%1129.82%933.20%915.93%
See notes to required supplementary information
96
2015 2016 2017 2018 2019
Actuarially determined contribution 2,482,676$ 2,482,676$ 2,734,369$ 2,833,708$ 3,054,249$
Contributions in relation to the actuarially
determined contribution 2,328,400 2,096,966 2,112,413 2,389,691 2,522,306
Contribution deficiency (excess)154,276$ 385,710$ 621,956$ 444,017$ 531,943$
Covered payroll 2,742,445$ 2,719,370$ 2,800,951$ 2,919,494$ 2,984,419$
Contributions as a percentage of
covered payroll 84.90% 77.11% 75.42% 81.85% 84.52%
2020 2021 2022 2023 2024
Actuarially determined contribution 3,054,249$ 3,337,911$ 3,324,323$ 3,261,480$ 3,463,347$
Contributions in relation to the actuarially
determined contribution 2,697,162 2,547,344 4,205,389 3,261,480 3,463,347
Contribution deficiency (excess)357,087$ 790,567$ (881,066)$ -$ -$
Covered payroll 3,073,952$ 3,040,305$ 3,092,848$ 3,322,439$ 3,373,100$
Contributions as a percentage of
covered payroll 87.74% 83.79% 135.97% 98.17% 102.68%
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
Capped at age 65
Level percentage of payroll
14 years
5-year smoothed fair value
2.25%
3.75% - 7.30%
6.75%
City of Galesburg, Illinois
Firefighters' Pension Plan
Schedule of Employer Contributions
Last Ten Fiscal Years
Entry-Age Normal
See notes to required supplementary information
97
2015 2016 2017 2018 2019
Annual money-weighted rate of return,
net of investment expense (0.58)% 5.63% 11.59% (5.20)% 17.18%
2020 2021 2022 2023 2024
Annual money-weighted rate of return,
net of investment expense 11.59% 7.64% (14.59)%15.36% 10.96%
City of Galesburg, Illinois
Firefighters' Pension Plan
Schedule of Investment Returns
Last Ten Fiscal Years
See notes to required supplementary information
98
2017 2018 2019
Total OPEB Liability
Service cost 574,551$ 559,749$ 395,016$
Interest 626,832 511,066 541,415
Differences between expected and actual
experience - (1,446,729) -
Changes of assumptions 1,302,625 (227,643) 1,201,614
Benefit payments, including refunds of member
contributions (1,063,653) (1,006,877) (1,087,427)
Administration (429) (610) (847)
Net change in total OPEB liability 1,439,926 (1,611,044) 1,049,771
Total OPEB Liability, Beginning 13,920,078 15,360,004 13,748,960
Total OPEB Liability, Ending 15,360,004$ 13,748,960$ 14,798,731$
Plan Fiduciary Net Position
Employer contributions 1,190,668$ 1,137,342$ 1,220,587$
Net investment income 106,704 (61,778) 197,562
Benefit payments, including refunds of member
contributions (1,063,653) (1,006,877) (1,087,427)
Administration (429) (610) (847)
Net change in plan fiduciary net position 233,290 68,077 329,875
Plan Fiduciary Net Position, Beginning 698,934 932,224 1,000,301
Plan Fiduciary Net Position, Ending 932,224$ 1,000,301$ 1,330,176$
City's Net OPEB Liability, Ending 14,427,780$ 12,748,659$ 13,468,555$
Plan Fiduciary Net Position as a Percentage of the Total OPEB Liability 6.07%7.28%8.99%
Covered Payroll 13,860,508$ 14,062,479$ 14,554,666$
City's Net OPEB Liability as a Percentage of Covered Payroll 104.09%90.66%92.54%
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 Eight Fiscal Years
See notes to required supplementary information
99
2020 2021 2022 2023 2024
530,708$ 743,173$ 762,302$ 634,135$ 663,691$
395,452 318,982 299,268 541,637 520,791
(299,490) - 451,011 - 59,388
1,796,429 234,877 (3,437,347) 276,240 25,994
(837,332) (868,732) (1,091,446) (981,305) (1,039,884)
(1,009) (1,306) (1,383) (1,533) (1,922)
1,584,758 426,994 (3,017,595) 469,174 228,058
14,798,731 16,383,489 16,810,483 13,792,888 14,262,062
16,383,489$ 16,810,483$ 13,792,888$ 14,262,062$ 14,490,120$
973,397$ 1,009,207$ 1,231,504$ 1,124,328$ 1,186,475$
177,974 227,594 (294,646) 310,419 304,603
(837,332) (868,732) (1,091,446) (981,305) (1,039,884)
(1,009) (1,306) (1,383) (1,533) (1,922)
313,030 366,763 (155,971) 451,909 449,272
1,330,176 1,643,206 2,009,969 1,853,998 2,305,907
1,643,206$ 2,009,969$ 1,853,998$ 2,305,907$ 2,755,179$
14,740,283$ 14,800,514$ 11,938,890$ 11,956,155$ 11,734,941$
10.03%11.96%13.44%16.17%19.01%
15,768,309$ 16,320,200$ 18,011,721 18,642,133$ 18,656,411$
93.48%90.69%66.28%64.14%62.90%
See notes to required supplementary information
100
2015 2016 2017 2018 2019
Actuarially determined contribution 1,039,995$ 1,039,995$ 1,254,235$ 1,095,487$ 1,087,427$
Contributions in relation to the actuarially
determined contribution 944,242 1,024,503 1,190,668 1,137,342 1,220,587
Contribution deficiency (excess)95,753$ 15,492$ 63,567$ (41,855)$ (133,160)$
Covered payroll 14,317,373$ 14,818,481$ 13,860,508$ 14,062,479$ 14,554,666$
Contributions as a percentage of
covered payroll 6.60%6.91%8.59%8.09%8.39%
2020 2021 2022 2023 2024
Actuarially determined contribution 837,332$ 868,732$ 810,913$ 838,282$ 895,964$
Contributions in relation to the actuarially
determined contribution 973,397 1,009,207 1,231,504 1,124,328 1,186,475
Contribution deficiency (excess)(136,065)$ (140,475)$ (420,591)$ (286,046)$ (290,511)$
Covered payroll 15,768,309$ 16,320,200$ 18,011,721$ 18,642,133$ 18,656,411$
Contributions as a percentage of
covered payroll 6.17%6.18%6.84%6.03%6.36%
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 4.08%
Future medical plan participation
Healthcare cost trend rates
Mortality
6.50% 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
27 years
Market value
2.50%
50% of Library, Township, and City Assessor employees; 75% of Police Officers, Firefighters
and Other Municipal employees hired after 2010; 100% of all other employees
City of Galesburg, Illinois
Other Postemployment Benefit Plan -
Schedule of Employer Contributions
Last Ten Fiscal Years
Entry-age normal
See notes to required supplementary information
101
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 2024
Annual money-weighted rate of return,
net of investment expense (15.25)%14.92% 12.04%
Notes to Schedule:
Other Postemployment Benefit Plan -
Schedule of Investment Returns
Last Eight 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
102
Variance With
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
Revenues
Property taxes 8,206,095$ 8,206,095$ 8,120,713$ (85,382)$
Other taxes 6,237,500 6,237,500 6,463,261 225,761
Intergovernmental 13,069,780 13,069,780 13,665,294 595,514
Licenses and permits 417,800 417,800 447,872 30,072
Charges for services 875,790 875,790 1,224,784 348,994
Fines and fees 290,200 290,200 389,954 99,754
Use of money and property 854,060 854,060 1,054,751 200,691
Miscellaneous 35,000 35,000 57,857 22,857
Total revenues 29,986,225 29,986,225 31,424,486 1,438,261
Expenditures
Current:
Mayor and city council 129,425 157,915 157,911 4
City manager 392,150 479,695 467,086 12,609
Legal 268,360 277,235 277,231 4
Human resources and benefits 241,015 241,015 225,442 15,573
City clerk 375,285 375,285 368,024 7,261
Management information systems 590,495 598,770 598,766 4
Finance 906,725 906,725 826,280 80,445
Planning 83,920 83,920 80,439 3,481
Fire and police commission 39,235 39,235 32,738 6,497
Contracts and subsidies 2,169,525 2,169,525 1,722,149 447,376
Police department 9,357,640 9,872,675 9,840,272 32,403
School crossing guards 99,530 163,280 163,279 1
Communications and records 2,424,275 2,424,275 2,298,841 125,434
Fire department 8,690,225 9,197,980 9,126,892 71,088
Emergency services 11,660 11,660 4,808 6,852
Inspection 954,035 896,800 896,796 4
Engineering 607,990 607,990 509,751 98,239
Motor pool, central garage 545,875 545,875 538,310 7,565
Street and bridge maintenance 1,998,170 1,998,170 1,828,213 169,957
Debt service:
Principal - - 24,610 (24,610)
Interest and fiscal charges - - 502 (502)
Total expenditures 29,885,535 31,048,025 29,988,340 1,059,685
Excess (deficiency) of revenues
over expenditures 100,690 (1,061,800) 1,436,146 2,497,946
Other Financing Sources (Uses)
Proceeds from the sale of assets 5,000 5,000 13,254 8,254
Transfers out (792,250) (3,072,605) (2,597,044) 475,561
Total other financing sources (uses)(787,250) (3,067,605) (2,583,790) 483,815
Net change in fund balance (686,560)$ (4,129,405)$ (1,147,644) 2,981,761$
Fund Balances, Beginning 12,332,872
Fund Balances, Ending 11,185,228$
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, 2024
See notes to required supplementary information
103
Variance With
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
Revenues
Other taxes 1,100,000$ 1,100,000$ 1,186,135$ 86,135$
Use of money and property 221,315 221,315 436,169 214,854
Miscellaneous - - 5,683 5,683
Total revenues 1,321,315 1,321,315 1,627,987 306,672
Expenditures
Current:
Economic development 546,580 599,080 519,460 79,620
Miscellaneous 1,040,000 1,040,000 486,841 553,159
Capital Outlay 168,000 168,000 - 168,000
Total expenditures 1,754,580 1,807,080 1,006,301 800,779
Excess (deficiency) of revenues
over expenditures (433,265) (485,765) 621,686 1,107,451
Other Financing Sources (Uses)
Transfers out (621,080) (621,080) (254,688) 366,392
Total other financing sources (uses)(621,080) (621,080) (254,688) 366,392
Net change in fund balance (1,054,345)$ (1,106,845)$ 366,998 1,473,843$
Fund Balances, Beginning 11,187,867
Fund Balances, Ending 11,554,865$
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, 2024
See notes to required supplementary information
104
Variance With
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
Revenues
Taxes 2,140,645$ 2,140,645$ 2,304,892$ 164,247$
Intergovernmental 1,909,750 1,909,750 2,090,085 180,335
Charges for services 50,000 50,000 37,822 (12,178)
Use of money and property 1,263,990 1,263,990 1,540,200 276,210
Miscellaneous 47,725 47,725 136,760 89,035
Total revenues 5,412,110 5,412,110 6,109,759 697,649
Expenditures
Current:
Public safety 157,030 157,030 144,312 12,718
Public works 661,660 769,795 754,106 15,689
Culture and recreation 5,146,780 5,078,845 4,653,155 425,690
Capital Outlay - 80,000 80,000 -
Debt Service:
Principal - - 31,056 (31,056)
Interest and fiscal charges - - 960 (960)
Total expenditures 5,965,470 6,085,670 5,663,589 422,081
Excess (deficiency) of revenues
over expenditures (553,360) (673,560) 446,170 1,119,730
Other Financing Sources (Uses)
Transfers in 13,800 13,800 18,594 (4,794)
Transfers out (372,235) (332,035) (376,661) 44,626
Total other financing sources
(uses)(358,435) (318,235) (358,067) 39,832
Net change in fund balances (911,795)$ (991,795)$ 88,103 1,079,898$
Fund Balance, Beginning 3,114,505
Fund Balance, Ending 3,202,608$
City of Galesburg, Illinois
Required Supplementary Information -
Parks and Recreation - Major Special Revenue Fund
Year Ended December 31, 2024
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual -
105
City of Galesburg, Illinois
Notes to Required Supplementary Information
Year Ended December 31, 2024
Budgetary Information
Annual budgets are adopted on a basis consistent with generally accepted accounting principles for all
governmental funds. The budget is as amended 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.
Budgets were appropved for all governmental funds except the Grand Avenue TIF 6 Fund.
106
SUPPLEMENTARY INFORMATION
City of Galesburg, Illinois
Nonmajor Governmental Funds
December 31, 2024
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
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, 2024
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.
Grand Avenue TIF 6 Fund - To account for the revenue and expenditures related to the Tax Increment
Financing District located along Grand Avenue.
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, 2024
Federal State
City Motor Special Special Stormwater Foreign Property
Gas Tax Fuel Tax Enforcement Enforcement Utility Fire Airport Redevelopment
Assets
Cash and cash equivalents 312,358$ 2,539,748$ 12,380$ 541,385$ 660,625$ 215,001$ 112,412$ 706,150$
Investments - - - - - - - -
Receivables:
Property taxes - - - - - - - -
Other taxes - - - - - - - -
Accounts 60,834 - - - 94,838 - 5,286 23,117
Accrued interest - - - - 612 - - -
Due from other governments - 222,937 - - - - 44,457 -
Due from other funds - - - - - - - -
Prepaid items 2,513 - 1,728 - 4,691 - 1,180 267
Property held for resale - - - - - - - 161,991
Advances to other funds - - - - - - - -
Total assets 375,705$ 2,762,685$ 14,108$ 541,385$ 760,766$ 215,001$ 163,335$ 891,525$
Liabilities, Deferred Inflows
of Resources, and Fund
Balances (Deficits)
Liabilities
Accounts payable 18,477$ 78,014$ 374$ 264$ 8,660$ 3,782$ 20,651$ 566,031$
Accrued liabilities 5,433 - - - 10,600 - 15,785 682
Due to other governments - 413,489 - 10,732 - - - -
Due to other funds - - - - - - - -
Advances from other funds - - - - - - - -
Unearned revenue - - 13,544 - - - 7,594 71,610
Total liabilities 23,910 491,503 13,918 10,996 19,260 3,782 44,030 638,323
Deferred Inflows of Resources
Unavailable revenue - - - - - - - -
Property taxes levied for
future periods - - - - - - - -
Total deferred inflows
of resources - - - - - - - -
Fund Balances (Deficits)
Nonspendable 2,513 - 1,728 - 4,691 - 1,180 267
Restricted - 2,271,182 - 530,389 736,815 211,219 118,125 -
Committed 349,282 - - - - - - 252,935
Assigned - - - - - - - -
Unassigned - - (1,538) - - - - -
Total fund
balances (deficits)351,795 2,271,182 190 530,389 741,506 211,219 119,305 253,202
Total liabilities, deferred
inflows of resources,
and fund balances
(deficits)375,705$ 2,762,685$ 14,108$ 541,385$ 760,766$ 215,001$ 163,335$ 891,525$
Special Revenue Funds
107
2013A GO 2016 GO 2023 GO
Public Town of the Community Bonds Bonds Bonds 2013A
Public Transportation 911 City of Improvements Business Debt Debt Business
Transportation Projects Communication Galesburg Grants / Infrastructure District Service Service District
580$ 86,560$ -$ 1,627,867$ -$ 760,156$ -$ -$ -$ -$
- - - - - - - - - -
- - - 531,000 - - - - - -
- - - - - 315,294 - - - 23,929
626,612 - 25,921 15,552 597,095 - - - - -
- - - - - - - - - -
- - - - 717,993 - - - - -
389,902 10,356 - - - - - - - -
27,004 - 2,037 - 7,000 - - - - -
- - - - - - - - - -
- - - - - - - - - -
1,044,098$ 96,916$ 27,958$ 2,174,419$ 1,322,088$ 1,075,450$ -$ -$ -$ 23,929$
34,072$ -$ 2,595$ 331$ 609,619$ -$ -$ -$ -$ -$
41,111 - 2,938 (4,554) - - - - - -
- - - - - - - - - -
934,058 - 22,425 - 667,107 - - - - -
- - - - - - - - - -
- - - - - - - - - -
1,009,241 - 27,958 (4,223) 1,276,726 - - - - -
- - - - 666,505 110,508 - - - 4,376
- - - 531,000 - - - - - -
- - - 531,000 666,505 110,508 - - - 4,376
27,004 - 2,037 - 7,000 - - - - -
7,853 96,916 - 1,647,642 - 964,942 - - - 19,553
- - - - - - - - - -
- - - - - - - - - -
- - (2,037) - (628,143) - - - - -
34,857 96,916 - 1,647,642 (621,143) 964,942 - - - 19,553
1,044,098$ 96,916$ 27,958$ 2,174,419$ 1,322,088$ 1,075,450$ -$ -$ -$ 23,929$
Special Revenue Funds (cont.)Debt Service Funds
108
City of Galesburg, Illinois
Nonmajor Governmental Funds
Combining Balance Sheet (continued)
December 31, 2024
2023 GO
Bond Utility Tax Building
Capital Capital Repair & Computer Vehicle Players Capital
Expense Projects Maintenance Replacement Replacement Fields Planning TIF IV
Assets
Cash and cash equivalents 2,502,549$ 1,611,982$ 3,251,795$ 1,500,974$ 4,113,885$ 27,414$ 4,719,614$ 1,186,457$
Investments 511,344 - - - - - - -
Receivables:
Property taxes - - - - - - - 352,850
Other taxes - - - - - - - -
Accounts - 172,650 - - 143 - - -
Accrued interest 1,925 1,207 4,745 1,884 6,853 - 2,102 -
Due from other governments - - - - - - - -
Due from other funds - 41,197 - - 760,222 - 1,625,910 -
Prepaid items - - - 25 - - - -
Property held for resale - - - - - - - -
Advances to other funds - - - 61,505 61,505 - - -
Total assets 3,015,818$ 1,827,036$ 3,256,540$ 1,564,388$ 4,942,608$ 27,414$ 6,347,626$ 1,539,307$
Liabilities, Deferred Inflows
of Resources, and Fund
Balances (Deficits)
Liabilities
Accounts payable 55,321$ 99,904$ 32,187$ -$ 60,361$ -$ 334,152$ -$
Accrued liabilities - - - - - - - -
Due to other governments - - - - - - - -
Due to other funds - - - - - - - -
Advances from other funds - 307,525 - - - - - -
Unearned revenue - - - - - - - -
Total liabilities 55,321 407,429 32,187 - 60,361 - 334,152 -
Deferred Inflows of Resources
Unavailable revenue - - - - - - - -
Property taxes levied for
future periods - - - - - - - 352,850
Total deferred inflows
of resources - - - - - - - 352,850
Fund Balances (Deficits)
Nonspendable - - - 25 - - - -
Restricted 1,681,254 - 20,360 - - - - 1,186,457
Committed - 472,955 66,279 - 596,407 - 665,355 -
Assigned 1,279,243 946,652 3,137,714 1,564,363 4,285,840 27,414 5,348,119 -
Unassigned - - - - - - - -
Total fund
balances (deficits)2,960,497 1,419,607 3,224,353 1,564,388 4,882,247 27,414 6,013,474 1,186,457
Total liabilities, deferred
inflows of resources,
and fund balances
(deficits)3,015,818$ 1,827,036$ 3,256,540$ 1,564,388$ 4,942,608$ 27,414$ 6,347,626$ 1,539,307$
Capital Projects Funds
109
East Total
Grand Avenue Linwood Linwood Nonmajor
TIF V TIF 6 Cemetery Cemetery Funds
63,834$ 77,239$ 4,143$ 27,860$ 26,662,968$
- - 78,870 530,397 1,120,611
8,470 40,400 - - 932,720
- - - - 339,223
- - 2,378 16,216 1,640,642
- - - - 19,328
- - - - 985,387
- - - 13,050 2,840,637
- - - - 46,445
- - - - 161,991
- - - - 123,010
72,304$ 117,639$ 85,391$ 587,523$ 34,872,962$
-$ -$ -$ -$ 1,924,795$
- - - - 71,995
- - - - 424,221
- - 2,378 16,216 1,642,184
- - - - 307,525
- - - - 92,748
- - 2,378 16,216 4,463,468
- - - - 781,389
8,470 40,400 - - 932,720
8,470 40,400 - - 1,714,109
- - 78,870 530,397 655,712
63,834 77,239 4,143 40,910 9,678,833
- - - - 2,403,213
- - - - 16,589,345
- - - - (631,718)
63,834 77,239 83,013 571,307 28,695,385
72,304$ 117,639$ 85,391$ 587,523$ 34,872,962$
Permanent FundsCapital Projects Funds (cont.)
110
City of Galesburg, Illinois
Nonmajor Governmental Funds -
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances
Year Ended December 31, 2024
Federal State
City Motor Special Special Stormwater Foreign Property
Gas Tax Fuel Tax Enforcement Enforcement Utility Fire Airport Redevelopment
Revenues
Taxes 624,601$ -$ -$ -$ 741,001$ -$ 1,851$ -$
Charges for services 684 - - - - - 30 71,216
Intergovernmental 66,303 1,345,724 21,873 13,482 11,206 75,570 95,372 90,699
Fines and fees - - - 159 - - - -
Use of money and property 22,227 103,101 817 27,741 46,894 9,293 291,984 29,307
Contributions - - - 2,749 - - - -
Miscellaneous 27,641 - - 616 - - - -
Total revenues 741,456 1,448,825 22,690 44,747 799,101 84,863 389,237 191,222
Expenditures
Current:
General government 508,275 - - - - - 363,057 -
Economic development - - - - - - - 1,290,628
Public safety - - 22,639 26,595 - 58,906 - -
Public works - 404,329 - - 695,462 - - -
Culture and recreation - - - - - - - -
Miscellaneous - - - - - - - -
Debt service:
Principal - - - - - - - -
Interest and fiscal charges - - - - - - - -
Capital outlay 65,303 144,979 - - 217,166 - - 813
Total expenditures 573,578 549,308 22,639 26,595 912,628 58,906 363,057 1,291,441
Excess (deficiency) of
revenues over
expenditures 167,878 899,517 51 18,152 (113,527) 25,957 26,180 (1,100,219)
Other Financing Sources (Uses)
Proceeds from the sale of assets - - - - - - - 5,177
Transfers in - - - - - - - 289,121
Transfers out - - - - (36,960) - (1,800) -
Total other financing
sources (uses)- - - - (36,960) - (1,800) 294,298
Net change in
fund balances 167,878 899,517 51 18,152 (150,487) 25,957 24,380 (805,921)
Fund Balances (Deficits),
Beginning 183,917 1,371,665 139 512,237 891,993 185,262 94,925 1,059,123
Fund Balances (Deficits),
Ending 351,795$ 2,271,182$ 190$ 530,389$ 741,506$ 211,219$ 119,305$ 253,202$
Special Revenue Funds
111
2013A GO 2016 GO 2023 GO
Public Town of the Community Bonds Bonds Bonds 2013A
Public Transportation 911 City of Improvements Business Debt Debt Business
Transportation Projects Communication Galesburg Grants / Infrastructure District Service Service District
-$ -$ -$ 524,879$ -$ 1,186,135$ -$ -$ -$ 61,457$
- - - 33,375 - - - - - -
2,209,849 - 132,678 109,152 2,066,536 - - - - -
- - - - - - - - - -
105,518 4,377 - 86,132 - 35,868 2 - - 856
- - - - - - - - - -
720 - - 28,140 - - - - - -
2,316,087 4,377 132,678 781,678 2,066,536 1,222,003 2 - - 62,313
2,466,627 6,667 - 637,916 13,407 29,123 - - - -
- - - - - - - - - -
- - 132,678 191,809 305,088 - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - 1,350,318 - - - - -
- - - - - - 80,000 440,000 275,000 -
- - - - - - 38,630 205,231 437,851 -
- - - - 1,234,140 - - - - -
2,466,627 6,667 132,678 829,725 2,902,953 29,123 118,630 645,231 712,851 -
(150,540) (2,290) - (48,047) (836,417) 1,192,880 (118,628) (645,231) (712,851) 62,313
- - - - - - - - - -
389,902 10,356 - - 424,031 - 118,550 645,231 712,851 -
(10,356) - - - - (712,851) - - - (52,983)
379,546 10,356 - - 424,031 (712,851) 118,550 645,231 712,851 (52,983)
229,006 8,066 - (48,047) (412,386) 480,029 (78) - - 9,330
(194,149) 88,850 - 1,695,689 (208,757) 484,913 78 - - 10,223
34,857$ 96,916$ -$ 1,647,642$ (621,143)$ 964,942$ -$ -$ -$ 19,553$
Special Revenue Funds (cont.)Debt Service Funds
112
City of Galesburg, Illinois
Nonmajor Governmental Funds
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances (continued)
Year Ended December 31, 2024
2023 GO
Bond Utility Tax Building
Capital Capital Repair & Computer Vehicle Players Capital
Expense Projects Maintenance Replacement Replacement Fields Planning TIF IV
Revenues
Taxes -$ 1,504,456$ -$ -$ -$ -$ -$ 388,145$
Charges for services - - - - - - - -
Intergovernmental - - - 113,069 - - - -
Fines and fees - - - - - - - -
Use of money and property 218,718 102,158 159,256 73,700 254,895 2,797 270,069 55,953
Contributions - - - - - - - -
Miscellaneous - - - - - - 5,000 750
Total revenues 218,718 1,606,614 159,256 186,769 254,895 2,797 275,069 444,848
Expenditures
Current:
General government 2,238,308 245,276 - 95,743 37,974 - - -
Economic development - - - - - - 58,660 88,996
Public safety - - - - - - - -
Public works - - 111,797 - - - - -
Culture and recreation - - - - - 1,319 - -
Miscellaneous - - - - - - 134,308 264,817
Debt service:
Principal - - - - - - - -
Interest and fiscal charges 1,776 7,487 - - - - - -
Capital outlay - 225 62,910 - 2,985,542 - 1,437,610 -
Total expenditures 2,240,084 252,988 174,707 95,743 3,023,516 1,319 1,630,578 353,813
Excess (deficiency) of
revenues over
expenditures (2,021,366) 1,353,626 (15,451) 91,026 (2,768,621) 1,478 (1,355,509) 91,035
Other Financing Sources (Uses)
Proceeds from the sale of assets - - - - 32,150 - - -
Transfers in - - 261,821 205,560 1,070,457 - 1,000,000 -
Transfers out - (1,069,262) - - - - - -
Total other financing
sources (uses)- (1,069,262) 261,821 205,560 1,102,607 - 1,000,000 -
Net change in
fund balances (2,021,366) 284,364 246,370 296,586 (1,666,014) 1,478 (355,509) 91,035
Fund Balances (Deficits),
Beginning 4,981,863 1,135,243 2,977,983 1,267,802 6,548,261 25,936 6,368,983 1,095,422
Fund Balances (Deficits),
Ending 2,960,497$ 1,419,607$ 3,224,353$ 1,564,388$ 4,882,247$ 27,414$ 6,013,474$ 1,186,457$
Capital Projects Funds
113
East Total
Grand Avenue Linwood Linwood Nonmajor
TIF V TIF 6 Cemetery Cemetery Funds
11,861$ 75,729$ -$ -$ 5,120,115$
- - - - 105,305
- - - - 6,351,513
- - - - 159
2,724 1,510 6,578 42,448 1,954,923
- - - - 2,749
- - - 13,050 75,917
14,585 77,239 6,578 55,498 13,610,681
- - 1,086 6,148 6,649,607
- - - - 1,438,284
- - - - 737,715
- - - - 1,211,588
- - - - 1,319
- - - - 1,749,443
- - - - 795,000
- - - - 690,975
- - - - 6,148,688
- - 1,086 6,148 19,422,619
14,585 77,239 5,492 49,350 (5,811,938)
- - - - 37,327
- - - - 5,127,880
- - (2,378) (16,216) (1,902,806)
- - (2,378) (16,216) 3,262,401
14,585 77,239 3,114 33,134 (2,549,537)
49,249 - 79,899 538,173 31,244,922
63,834$ 77,239$ 83,013$ 571,307$ 28,695,385$
Permanent FundsCapital Projects Funds (cont.)
114
Variance With
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
Revenues
Other taxes 650,000$ 650,000$ 624,601$ (25,399)$
Intergovernmental - 33,420 66,303 32,883
Charges for services - - 684 684
Use of money and property 6,000 6,000 22,227 16,227
Miscellaneous - - 27,641 27,641
Total revenues 656,000 689,420 741,456 52,036
Expenditures
Current:
General government 526,060 526,060 508,275 17,785
Capital outlay - 33,420 65,303 (31,883)
Total expenditures 526,060 559,480 573,578 (14,098)
Excess (deficiency) of revenues
over expenditures 129,940 129,940 167,878 66,134
Other Financing Sources (Uses)
Transfers out (14,100) (14,100) - (14,100)
Total other financing sources
(uses)(14,100) (14,100) - (14,100)
Net change in fund balance 115,840$ 115,840$ 167,878 52,038$
Fund Balances, Beginning 183,917
Fund Balances, Ending 351,795$
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual
City of Galesburg, Illinois
City Gas Tax Fund -
Year Ended December 31, 2024
115
Variance With
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
Revenues
Intergovernmental 1,200,000$ 1,200,000$ 1,345,724$ 145,724$
Use of money and property 20,000 20,000 103,101 83,101
Total revenues 1,220,000 1,220,000 1,448,825 228,825
Expenditures
Current:
Public works 1,375,000 1,376,055 404,329 971,726
Capital outlay 100,000 465,160 144,979 320,181
Total expenditures 1,475,000 1,841,215 549,308 1,291,907
Excess (deficiency) of revenues
over expenditures (255,000) (621,215) 899,517 1,520,732
Other Financing Sources (Uses)
Transfers out (165,000) (165,000) - (165,000)
Total other financing sources
(uses)(165,000) (165,000) - (165,000)
Net change in fund balances (420,000)$ (786,215)$ 899,517 1,685,732$
Fund Balance, Beginning 1,371,665
Fund Balance, Ending 2,271,182$
City of Galesburg, Illinois
Motor Fuel Tax Fund -
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual
Year Ended December 31, 2024
116
Variance With
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
Revenues
Intergovernmental -$ 21,870$ 21,873$ 3$
Use of money and property - 770 817 47
Total revenues - 22,640 22,690 50
Expenditures
Current:
Public safety - 22,640 22,639 1
Total expenditures - 22,640 22,639 1
Net change in fund balances -$ -$ 51 51$
Fund Balance, Beginning 139
Fund Balance, Ending 190$
City of Galesburg, Illinois
Federal Special Enforcement Fund -
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual
Year Ended December 31, 2024
117
Variance With
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
Revenues
Intergovernmental -$ -$ 13,482$ 13,482$
Fines and fees 2,000 2,000 159 (1,841)
Use of money and property 18,000 18,000 27,741 9,741
Contributions - - 2,749 2,749
Miscellaneous - - 616 616
Total revenues 20,000 20,000 44,747 24,747
Expenditures
Current:
Public safety 33,305 33,305 26,595 6,710
Total expenditures 33,305 33,305 26,595 6,710
Net change in fund balances (13,305)$ (13,305)$ 18,152 31,457$
Fund Balance, Beginning 512,237
Fund Balance, Ending 530,389$
City of Galesburg, Illinois
State Special Enforcement Fund
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual
Year Ended December 31, 2024
118
Variance With
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
Revenues
Taxes 745,800$ 745,800$ 741,001$ (4,799)$
Intergovernmental 2,300 2,300 11,206 8,906
Use of money and property 10,000 10,000 46,894 36,894
Total revenues 758,100 758,100 799,101 41,001
Expenditures
Current:
Public works 549,425 549,425 695,462 (146,037)
Capital outlay 550,000 550,000 217,166 332,834
Total expenditures 1,099,425 1,099,425 912,628 186,797
Excess (deficiency) of revenues
over expenditures (341,325) (341,325) (113,527) 227,798
Other Financing Sources (Uses)
Transfers out (36,960) (36,960) (36,960) -
Total other financing sources
(uses)(36,960) (36,960) (36,960) -
Net change in fund balances (378,285)$ (378,285)$ (150,487) 227,798$
Fund Balance, Beginning 891,993
Fund Balance, Ending 741,506$
City of Galesburg, Illinois
Stormwater Utility Fund -
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual
Year Ended December 31, 2024
119
Variance With
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
Revenues
Intergovernmental 48,000$ 62,685$ 75,570$ 12,885$
Use of money and property - - 9,293 9,293
Total revenues 48,000 62,685 84,863 22,178
Expenditures
Current:
Public safety 44,225 58,910 58,906 4
Total expenditures 44,225 58,910 58,906 4
Net change in fund balances 3,775$ 3,775$ 25,957 22,182$
Fund Balance, Beginning 185,262
Fund Balance, Ending 211,219$
City of Galesburg, Illinois
Foreign Fire Fund -
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual
Year Ended December 31, 2024
120
Variance With
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
Revenues
Taxes 6,400$ 6,400$ 1,851$ (4,549)$
Charges for services - - 30 30
Intergovernmental - - 95,372 95,372
Use of money and property 255,500 293,835 291,984 (1,851)
Total revenues 261,900 300,235 389,237 89,002
Expenditures
Current:
General government 307,135 349,175 363,057 (13,882)
Total expenditures 307,135 349,175 363,057 (13,882)
Excess (deficiency) of revenues
over expenditures (45,235) (48,940) 26,180 75,120
Other Financing Sources (Uses)
Transfers in 47,035 47,035 - 47,035
Transfers out (1,800) (1,800) (1,800) -
Total other financing sources
(uses)45,235 45,235 (1,800) 47,035
Net change in fund balances -$ (3,705)$ 24,380 28,085$
Fund Balance, Beginning 94,925
Fund Balance, Ending 119,305$
City of Galesburg, Illinois
Airport Fund -
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual
Year Ended December 31, 2024
121
Variance With
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
Revenues
Intergovernmental -$ -$ 90,699$ 90,699$
Charges for services 337,500 337,500 71,216 (266,284)
Use of money and property 19,000 19,000 29,307 10,307
Total revenues 356,500 356,500 191,222 (165,278)
Expenditures
Current:
General government 857,085 1,291,445 1,290,628 817
Capital Outlay - - 813 (813)
Total expenditures 857,085 1,291,445 1,291,441 4
Excess (deficiency) of revenues
over expenditures (500,585) (934,945) (1,100,219) (165,274)
Other Financing Sources (Uses)
Proceeds from the sale of assets - - 5,177 5,177
Transfers in 355,000 355,000 289,121 65,879
Total other financing sources
(uses)355,000 355,000 294,298 71,056
Net change in fund balances (145,585)$ (579,945)$ (805,921) (225,976)$
Fund Balance, Beginning 1,059,123
Fund Balance, Ending 253,202$
City of Galesburg, Illinois
Property Redevelopment Fund -
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual
Year Ended December 31, 2024
122
Variance With
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
Revenues
Intergovernmental 2,328,550$ 2,328,550$ 2,209,849$ (118,701)$
Use of money and property 63,105 63,105 105,518 42,413
Miscellaneous - - 720 720
Total revenues 2,391,655 2,391,655 2,316,087 (75,568)
Expenditures
Current:
General government 2,736,985 2,736,985 2,466,627 270,358
Total expenditures 2,736,985 2,736,985 2,466,627 270,358
Excess (deficiency) of revenues
over expenditures (345,330) (345,330) (150,540) 194,790
Other Financing Sources (Uses)
Transfers in 345,330 345,330 389,902 (44,572)
Transfers out - - (10,356) 10,356
Total other financing sources
(uses)345,330 345,330 379,546 (34,216)
Net change in fund balances -$ -$ 229,006 229,006$
Fund Balance (Deficit), Beginning (194,149)
Fund Balance, Ending 34,857$
City of Galesburg, Illinois
Public Transportation Fund -
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual
Year Ended December 31, 2024
123
Variance With
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
Revenues
Use of money and property 40,000$ 40,000$ 4,377$ (35,623)$
Total revenues 40,000 40,000 4,377 (35,623)
Expenditures
Current:
General government - 6,670 6,667 3
Total expenditures - 6,670 6,667 3
Excess (deficiency) of revenues
over expenditures 40,000 33,330 (2,290) (35,620)
Other Financing Sources (Uses)
Transfers in - - 10,356 (10,356)
Total other financing sources
(uses)- - 10,356 (10,356)
Net change in fund balances 40,000$ 33,330$ 8,066 (25,264)$
Fund Balance, Beginning 88,850
Fund Balance, Ending 96,916$
City of Galesburg, Illinois
Public Transportation Projects Fund -
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual
Year Ended December 31, 2024
124
Variance With
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
Revenues
Intergovernmental 138,890$ 138,890$ 132,678$ (6,212)$
Total revenues 138,890 138,890 132,678 (6,212)
Expenditures
Current:
Public safety 138,890 138,890 132,678 6,212
Total expenditures 138,890 138,890 132,678 6,212
Net change in fund balances -$ -$ - -$
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, 2024
125
Variance With
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
Revenues
Taxes 531,000$ 531,000$ 524,879$ (6,121)$
Intergovernmental 201,437 201,437 109,152 (92,285)
Charges for services 21,000 21,000 33,375 12,375
Use of money and property 74,089 74,089 86,132 12,043
Miscellaneous - - 28,140 28,140
Total revenues 827,526 827,526 781,678 (45,848)
Expenditures
Current:
General government 644,388 644,388 637,916 6,472
Public safety 282,000 282,000 191,809 90,191
Capital outlay 30,000 30,000 - 30,000
Total expenditures 956,388 956,388 829,725 126,663
Net change in fund balances (128,862)$ (128,862)$ (48,047) 80,815$
Fund Balance, Beginning 1,695,689
Fund Balance, Ending 1,647,642$
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, 2024
126
Variance With
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
Revenues
Intergovernmental 5,306,705$ 5,306,705$ 2,066,536$ (3,240,169)$
Total revenues 5,306,705 5,306,705 2,066,536 (3,240,169)
Expenditures
Current:
General government 28,000 28,000 13,407 14,593
Public safety 295,750 415,110 305,088 110,022
Miscellaneous 266,500 337,005 1,350,318 (1,013,313)
Capital Outlay 5,607,020 6,486,230 1,234,140 5,252,090
Total expenditures 6,197,270 7,266,345 2,902,953 4,363,392
Excess (deficiency) of revenues
over expenditures (890,565) (1,959,640) (836,417) 1,123,223
Other Financing Sources (Uses)
Transfers in 890,565 890,565 424,031 466,534
Total other financing sources
(uses)890,565 890,565 424,031 466,534
Net change in fund balances -$ (1,069,075)$ (412,386) 656,689$
Fund Balance (Deficit), Beginning (208,757)
Fund Balance (Deficit), Ending (621,143)$
City of Galesburg, Illinois
Grants Fund -
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual
Year Ended December 31, 2024
127
Variance With
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
Revenues
Taxes 1,100,000$ 1,100,000$ 1,186,135$ 86,135$
Use of money and property 11,000 11,000 35,868 24,868
Total revenues 1,111,000 1,111,000 1,222,003 111,003
Expenditures
Current:
General government 137,500 137,500 29,123 108,377
Capital Outlay 750,000 750,000 - 750,000
Total expenditures 887,500 887,500 29,123 858,377
Excess (deficiency) of revenues
over expenditures 223,500 223,500 1,192,880 969,380
Other Financing Sources (Uses)
Transfers in 250,000 - - -
Transfers out (713,135) (713,135) (712,851) (284)
Total other financing sources
(uses)(463,135) (713,135) (712,851) (284)
Net change in fund balances (239,635)$ (489,635)$ 480,029 969,664$
Fund Balance, Beginning 484,913
Fund Balance, Ending 964,942$
City of Galesburg, Illinois
Community Improvements / Infrastructure Fund -
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual
Year Ended December 31, 2024
128
Variance With
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
Revenues
Use of money and property -$ -$ 2$ 2$
Total revenues - - 2 2
Expenditures
Debt service:
Principal 80,000 80,000 80,000 -
Interest and fiscal charges 38,980 38,980 38,630 350
Total expenditures 118,980 118,980 118,630 350
Excess (deficiency) of revenues
over expenditures (118,980) (118,980) (118,628) 352
Other Financing Sources (Uses)
Transfers in 118,980 118,980 118,550 (430)
Total other financing sources
(uses)118,980 118,980 118,550 (430)
Net change in fund balances -$ -$ (78) (78)$
Fund Balance, Beginning 78
Fund Balance, Ending -$
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, 2024
129
Variance With
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
Revenues
Total revenues -$ -$ -$ -$
Expenditures
Debt service:
Principal 440,000 440,000 440,000 -
Interest and fiscal charges 205,515 205,515 205,231 284
Total expenditures 645,515 645,515 645,231 284
Excess (deficiency) of revenues
over expenditures (645,515) (645,515) (645,231) 284
Other Financing Sources (Uses)
Transfers in 645,515 645,515 645,231 (284)
Total other financing sources
(uses)645,515 645,515 645,231 (284)
Net change in fund balances -$ -$ - -$
Fund Balance, Beginning -
Fund Balance, Ending -$
City of Galesburg, Illinois
2016 G.O. Bonds Debt Service Fund -
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual
Year Ended December 31, 2024
130
Variance With
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
Revenues
Total revenues -$ -$ -$ -$
Expenditures
Debt service:
Principal 275,000 275,000 275,000 -
Interest and fiscal charges 438,135 438,135 437,851 284
Total expenditures 713,135 713,135 712,851 284
Excess (deficiency) of revenues
over expenditures (713,135) (713,135) (712,851) 284
Other Financing Sources (Uses)
Transfers in 713,135 713,135 712,851 (284)
Total other financing sources
(uses)713,135 713,135 712,851 (284)
Net change in fund balances -$ -$ - -$
Fund Balance, Beginning -
Fund Balance, Ending -$
City of Galesburg, Illinois
2023 GO Bonds Debt Service Fund -
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual
Year Ended December 31, 2024
131
Variance With
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
Revenues
Taxes 30,000$ 52,885$ 61,457$ 8,572$
Use of money and property 100 100 856 756
Total revenues 30,100 52,985 62,313 9,328
Expenditures
Total expenditures - - - -
Excess (deficiency) of revenues
over expenditures 30,100 52,985 62,313 9,328
Other Financing Sources (Uses)
Transfers out (30,100) (52,985) (52,983) 2
Total other financing sources
(uses)(30,100) (52,985) (52,983) 2
Net change in fund balances -$ -$ 9,330 9,330$
Fund Balance, Beginning 10,223
Fund Balance, Ending 19,553$
City of Galesburg, Illinois
2013A Business District Fund -
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual
Year Ended December 31, 2024
132
Variance With
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
Revenues
Use of money and property 100,000$ 100,000$ 218,718$ 118,718$
Total revenues 100,000 100,000 218,718 118,718
Expenditures
Current:
General government - - 2,238,308 (2,238,308)
Debt service:
Interest and fiscal charges 5,000 5,000 1,776 3,224
Capital outlay 4,750,000 4,750,000 - 4,750,000
Total expenditures 4,755,000 4,755,000 2,240,084 2,514,916
Net change in fund balances (4,655,000)$ (4,655,000)$ (2,021,366) 2,633,634$
Fund Balance, Beginning 4,981,863
Fund Balance, Ending 2,960,497$
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, 2024
133
Variance With
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
Revenues
Taxes 1,514,200$ 1,514,200$ 1,504,456$ (9,744)$
Use of money and property 50,000 50,000 102,158 52,158
Total revenues 1,564,200 1,564,200 1,606,614 42,414
Expenditures
Current:
General government 246,000 246,000 245,276 724
Debt service:
Interest and fiscal charges 7,490 7,490 7,487 3
Capital outlay 782,660 782,660 225 782,435
Total expenditures 1,036,150 1,036,150 252,988 783,162
Excess (deficiency) of revenues
over expenditures 528,050 528,050 1,353,626 825,576
Other Financing Sources (Uses)
Transfers out (1,329,780) (1,329,780) (1,069,262) 260,518
Total other financing sources
(uses)(1,329,780) (1,329,780) (1,069,262) 260,518
Net change in fund balances (801,730)$ (801,730)$ 284,364 1,086,094$
Fund Balance, Beginning 1,135,243
Fund Balance, Ending 1,419,607$
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, 2024
134
Variance With
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
Revenues
Use of money and property 119,640$ 119,640$ 159,256$ 39,616$
Total revenues 119,640 119,640 159,256 39,616
Expenditures
Current:
Public works 205,800 205,800 111,797 94,003
Capital outlay 183,000 245,115 62,910 182,205
Total expenditures 388,800 450,915 174,707 276,208
Excess (deficiency) of revenues
over expenditures (269,160) (331,275) (15,451) 315,824
Other Financing Sources (Uses)
Transfers in 210,360 210,360 261,821 51,461
Total other financing sources
(uses)210,360 210,360 261,821 51,461
Net change in fund balances (58,800)$ (120,915)$ 246,370 367,285$
Fund Balance, Beginning 2,977,983
Fund Balance, Ending 3,224,353$
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, 2024
135
Variance With
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
Revenues
Intergovernmental -$ -$ 113,069$ 113,069$
Use of money and property 54,845 54,845 73,700 18,855
Total revenues 54,845 54,845 186,769 131,924
Expenditures
Current:
General government 94,100 94,100 95,743 (1,643)
Capital outlay 205,000 215,000 - 215,000
Total expenditures 299,100 309,100 95,743 213,357
Excess (deficiency) of revenues
over expenditures (244,255) (254,255) 91,026 345,281
Other Financing Sources (Uses)
Transfers in 205,560 205,560 205,560 -
Total other financing sources
(uses)205,560 205,560 205,560 -
Net change in fund balances (38,695)$ (48,695)$ 296,586 345,281$
Fund Balance, Beginning 1,267,802
Fund Balance, Ending 1,564,388$
City of Galesburg, Illinois
Computer Replacement Fund -
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual
Year Ended December 31, 2024
136
Variance With
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
Revenues
Use of money and property 58,640$ 58,640$ 254,895$ 196,255$
Total revenues 58,640 58,640 254,895 196,255
Expenditures
Current:
General government 155,000 155,000 37,974 117,026
Capital outlay 653,950 2,868,520 2,985,542 (117,022)
Total expenditures 808,950 3,023,520 3,023,516 4
Excess (deficiency) of revenues
over expenditures (750,310) (2,964,880) (2,768,621) 196,259
Other Financing Sources (Uses)
Proceeds from the sale of assets - - 32,150 (32,150)
Transfers in 294,960 943,200 1,070,457 (127,257)
Total other financing sources
(uses)294,960 943,200 1,102,607 (159,407)
Net change in fund balances (455,350)$ (2,021,680)$ (1,666,014) 355,666$
Fund Balance, Beginning 6,548,261
Fund Balance, Ending 4,882,247$
City of Galesburg, Illinois
Vehicle Replacement Fund -
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual
Year Ended December 31, 2024
137
Variance With
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
Revenues
Use of money and property 4,600$ 4,600$ 2,797$ (1,803)$
Total revenues 4,600 4,600 2,797 (1,803)
Expenditures
Current:
Culture and recreation 4,600 4,600 1,319 3,281
Total expenditures 4,600 4,600 1,319 3,281
Net change in fund balances -$ -$ 1,478 1,478$
Fund Balance, Beginning 25,936
Fund Balance, Ending 27,414$
City of Galesburg, Illinois
Players Fields Fund -
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual
Year Ended December 31, 2024
138
Variance With
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
Revenues
Use of money and property 50,000$ 50,000$ 270,069$ 220,069$
Miscellaneous - - 5,000 5,000
Total revenues 50,000 50,000 275,069 225,069
Expenditures
Current:
Economic development 15,000 78,095 58,660 19,435
Miscellaneous 260,000 329,085 134,308 194,777
Capital outlay 3,440,000 3,835,280 1,437,610 2,397,670
Total expenditures 3,715,000 4,242,460 1,630,578 2,611,882
Excess (deficiency) of revenues
over expenditures (3,665,000) (4,192,460) (1,355,509) 2,836,951
Other Financing Sources (Uses)
Transfers in - - 1,000,000 (1,000,000)
Total other financing sources
(uses)- - 1,000,000 (1,000,000)
Net change in fund balances (3,665,000)$ (4,192,460)$ (355,509) 3,836,951$
Fund Balance, Beginning 6,368,983
Fund Balance, Ending 6,013,474$
City of Galesburg, Illinois
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual
Capital Planning Fund -
Year Ended December 31, 2024
139
Variance With
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
Revenues
Taxes 345,930$ 345,930$ 388,145$ 42,215$
Use of money and property 30,000 30,000 55,953 25,953
Miscellaneous - - 750 750
Total revenues 375,930 375,930 444,848 68,918
Expenditures
Current:
General government 2,750 91,075 88,996 2,079
Miscellaneous 584,640 1,058,405 264,817 793,588
Capital outlay - 10,540 - 10,540
Total expenditures 587,390 1,160,020 353,813 806,207
Net change in fund balances (211,460)$ (784,090)$ 91,035 875,125$
Fund Balance, Beginning 1,095,422
Fund Balance, Ending 1,186,457$
City of Galesburg, Illinois
TIF IV Fund -
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual
Year Ended December 31, 2024
140
Variance With
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
Revenues
Taxes 8,380$ 8,380$ 11,861$ 3,481$
Use of money and property 1,300 1,300 2,724 1,424
Total revenues 9,680 9,680 14,585 4,905
Expenditures
Total expenditures - - - -
Net change in fund balances 9,680$ 9,680$ 14,585 4,905$
Fund Balance, Beginning 49,249
Fund Balance, Ending 63,834$
City of Galesburg, Illinois
TIF V Fund -
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual
Year Ended December 31, 2024
141
Variance With
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
Revenues
Use of money and property 3,000$ 3,465$ 6,578$ 3,113$
Total revenues 3,000 3,465 6,578 3,113
Expenditures
Current:
General government 1,200 1,200 1,086 114
Total expenditures 1,200 1,200 1,086 114
Excess (deficiency) of revenues
over expenditures 1,800 2,265 5,492 3,227
Other Financing Sources (Uses)
Transfers out (1,800) (2,265) (2,378) (113)
Total other financing sources
(uses)(1,800) (2,265) (2,378) (113)
Net change in fund balances -$ -$ 3,114 3,114$
Fund Balance, Beginning 79,899
Fund Balance, Ending 83,013$
City of Galesburg, Illinois
Linwood Cemetery Fund -
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual
Year Ended December 31, 2024
142
Variance With
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
Revenues
Use of money and property 14,000$ 18,220$ 42,448$ 24,228$
Miscellaneous 15,500 15,500 13,050 (2,450)
Total revenues 29,500 33,720 55,498 21,778
Expenditures
Current:
General government 6,500 6,500 6,148 352
Total expenditures 6,500 6,500 6,148 352
Excess (deficiency) of revenues
over expenditures 23,000 27,220 49,350 22,130
Other Financing Sources (Uses)
Transfers out (12,000) (16,220) (16,216) 4
Total other financing sources
(uses)(12,000) (16,220) (16,216) 4
Net change in fund balances 11,000$ 11,000$ 33,134 22,134$
Fund Balance, Beginning 538,173
Fund Balance, Ending 571,307$
City of Galesburg, Illinois
East Linwood Cemetery Fund -
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual
Year Ended December 31, 2024
143
Galesburg
Galesburg Public
Public Library Statement of
Library Foundation Total Adjustments Net Position
Assets
Cash and cash equivalents 1,547,283$ 392,582$ 1,939,865$ -$ 1,939,865$
Investments - 2,445,524 2,445,524 - 2,445,524
Receivables (net):
Property tax receivable 1,945,430 - 1,945,430 - 1,945,430
Accounts 252 1,060 1,312 - 1,312
Loans - 1,000,000 1,000,000 (1,000,000) -
Due from other governments - - - - -
Prepaid items 38,734 - 38,734 - 38,734
Capital assets not being depreciated - - - 1,592,412 1,592,412
Capital assets being depreciated,
net of accumulated depreciation - 804 804 18,838,189 18,838,993
Total assets 3,531,699 3,839,970 7,371,669 19,430,601 26,802,270
Deferred Outflows of Resources
Deferred outflows related to pensions - - - 330,113 330,113
Deferred outflows related to OPEB - - - 4,164 4,164
Total deferred outflows of resources - - - 334,277 334,277
Liabilities
Current liabilities:
Accounts payable 250,635 1,856 252,491 - 252,491
Accrued liabilities 31,589 - 31,589 - 31,589
Payroll taxes payable - 3,004 3,004 - 3,004
Due to other governments 1,000,080 - 1,000,080 (1,000,000) 80
Due to component unit 1,286 - 1,286 - 1,286
Advances from primary government 356,513 - 356,513 - 356,513
Unearned revenues 8,500 - 8,500 - 8,500
Noncurrent liabilities:
Due within one year - - - 71,788 71,788
Due in more than one year - - - 359,003 359,003
Total liabilities 1,648,603 4,860 1,653,463 (569,209) 1,084,254
Deferred Inflows of Resources
Property taxes levied for future periods 1,945,430 - 1,945,430 - 1,945,430
Deferred inflows related to pensions - - - 25,712 25,712
Deferred inflows related to OPEB - - - 6,291 6,291
Total deferred inflows of resources 1,945,430 - 1,945,430 32,003 1,977,433
Fund Balance / Net Position
Net investment in capital assets - - - 20,431,405 20,431,405
Nonspendable 38,734 - 38,734 (38,734) -
Temporary restricted, Foundation - 835,436 835,436 - 835,436
Unassigned/Unrestricted (101,068) 2,999,674 2,898,606 (90,587) 2,808,019
Total fund balance/net position (62,334)$ 3,835,110$ 3,772,776$ 20,302,084$ 24,074,860$
City of Galesburg, Illinois
Component Unit -
Statement of Net Position and Governmental Funds Combining Balance Sheet
December 31, 2024
144
Galesburg
Galesburg Public
Public Library Statement
Library Foundation Total Adjustments of Activities
Revenues
Property taxes 1,880,104$ -$ 1,880,104$ -$ 1,880,104$
Intergovernmental 6,271,992 - 6,271,992 (4,611,911) 1,660,081
Licenses and permits 2,097 - 2,097 - 2,097
Charges for services 1,573 - 1,573 - 1,573
Fines and fees 1,775 - 1,775 - 1,775
Use of money and property 114,171 249,032 363,203 - 363,203
Miscellaneous 731,121 779,891 1,511,012 - 1,511,012
Total revenues 9,002,833 1,028,923 10,031,756 (4,611,911) 5,419,845
Expenditures/Expenses
Current:
Culture and recreation 3,645,367 913,925 4,559,292 11,135 4,570,427
Capital outlay 1,225,582 - 1,225,582 (1,225,582) -
Debt service:
Principal retirement 4,001,000 - 4,001,000 (4,001,000) -
Interest and fiscal charges 318,919 - 318,919 (53,180) 265,739
Total expenditures/expenses 9,190,868 913,925 10,104,793 (5,268,627) 4,836,166
Excess (deficiency) of revenues
over expenditures (188,035) 114,998 (73,037) 656,716 583,679
Other Financing Sources (Uses)
Transfers in 2,535,917 - 2,535,917 (2,535,917) -
Transfers out (2,535,917) - (2,535,917) 2,535,917 -
Total other financing sources (uses)- - - - -
Net change in fund balance/net
position (188,035) 114,998 (73,037) 656,716 583,679
Fund Balance/Net Position, Beginning 125,701 3,720,112 3,845,813 19,645,368 23,491,181
Fund Balance/Net Position, Ending (62,334)$ 3,835,110$ 3,772,776$ 20,302,084$ 24,074,860$
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, 2024
145
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.148 - 157
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).158 - 166
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.167 - 169
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.170 - 173
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.174 - 177
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
146
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.
147
2015*2016 2017 2018**
Governmental activities:
Net investment in capital assets 63,739,737$ 63,792,831$ 65,500,187$ 66,126,310$
Restricted 9,079,864 10,624,226 11,440,849 9,382,619
Unrestricted (19,157,970) (21,878,584) (26,361,249) (44,150,644)
Total governmental activities
net position 53,661,631$ 52,538,473$ 50,579,787$ 31,358,285$
Business-type activities:
Net investment in capital assets 17,144,205$ 17,947,204$ 18,662,529$ 18,786,318$
Restricted 1,882,380 1,931,899 115,195 -
Unrestricted 8,627,065 8,585,924 10,233,257 9,563,406
Total business-type activities
net position 27,653,650$ 28,465,027$ 29,010,981$ 28,349,724$
Primary government:
Net investment in capital assets 80,883,942$ 81,740,035$ 84,162,716$ 84,912,628$
Restricted 10,962,244 12,556,125 11,556,044 9,382,619
Unrestricted (10,530,905) (13,292,660) (16,127,992) (34,587,238)
Total primary government
net position 81,315,281$ 81,003,500$ 79,590,768$ 59,708,009$
*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)
148
2019 2020 2021 2022 2023 2024
70,078,243$ 70,812,000$ 71,628,870$ 74,342,164$ 76,426,334$ 78,092,456$
8,796,867 8,464,898 8,556,462 14,029,551 11,445,414 11,669,450
(50,444,236) (56,479,267) (57,474,570) (54,193,129) (47,543,806) (44,082,749)
28,430,874$ 22,797,631$ 22,710,762$ 34,178,586$ 40,327,942$ 45,679,157$
19,486,089$ 21,470,231$ 22,398,727$ 23,302,567$ 23,345,738$ 23,389,769$
- - - 1,065,999 - -
9,478,377 8,400,225 8,943,695 8,733,821 11,708,385 14,128,979
28,964,466$ 29,870,456$ 31,342,422$ 33,102,387$ 35,054,123$ 37,518,748$
89,564,332$ 92,282,231$ 94,027,597$ 97,644,731$ 99,772,072$ 101,482,225$
8,796,867 8,464,898 8,556,462 15,095,550 11,445,414 11,669,450
(40,965,859) (48,079,042) (48,530,875) (45,459,308) (35,835,421) (29,953,770)
57,395,340$ 52,668,087$ 54,053,184$ 67,280,973$ 75,382,065$ 83,197,905$
149
2015 2016 2017 2018
Expenses
Governmental activities:
General government 9,380,664$ 8,248,902$ 9,306,471$ 10,992,849$
Economic development 1,905,456 2,268,500 2,008,950 3,389,260
Public safety 16,456,993 18,224,515 22,072,437 21,413,721
Public works 5,811,833 6,973,467 6,710,310 6,658,379
Culture and recreation 3,801,421 3,641,663 4,224,280 4,566,350
Interest on long-term debt 199,491 430,255 425,771 395,346
Total governmental activities expenses 37,555,858 39,787,302 44,748,219 47,415,905
Business-Type Activities
Water 5,067,996 5,419,955 5,920,927 6,076,418
Refuse 2,244,566 2,305,095 2,391,562 2,530,820
Total business-type activities expenses 7,312,562 7,725,050 8,312,489 8,607,238
Total primary government expenses 44,868,420 47,512,352 53,060,708 56,023,143
Program Revenue
Governmental activities:
Charges for services:
General government 2,700,392 2,398,183 2,575,497 2,801,320
Economic development 6,525 5,990 5,310 3,798
Public safety 1,114,419 1,189,755 1,246,902 1,193,653
Public works 60,114 43,562 75,899 66,469
Culture and recreation 895,304 909,345 879,680 887,535
Operating grants and contributions:
General government 1,134,256 1,362,415 2,982,046 3,647,909
Public safety 353,202 62,545 504,469 138,824
Public works - - - -
Capital grants and contributions:
General government 6,209,660 380,165 1,757,054 849,360
Public works 8,185,232 1,903,931 420,860 108,545
Total governmental activities program revenue 20,659,104 8,255,891 10,447,717 9,697,413
Business-Type Activities
Charges for services:
Water 5,830,076 6,042,198 6,154,575 6,599,837
Refuse 2,312,419 2,358,692 2,468,372 2,528,662
Operating grants and contributions:
Water - - - -
Capital grants and contributions:
Water 596,610 - - -
Total business-type activities program revenues 8,739,105 8,400,890 8,622,947 9,128,499
Total primary government program revenues 29,398,209 16,656,781 19,070,664 18,825,912
Net (Expense) Revenue
Governmental activities (16,896,754) (31,531,411) (34,300,502) (37,718,492)
Business-type activities 1,426,543 675,840 310,458 521,261
Total primary government net expense (15,470,211) (30,855,571) (33,990,044) (37,197,231)
(Unaudited)
City of Galesburg, Illinois
Changes In Net Position
Last Ten Fiscal Years
(Accrual Basis of Accounting)
150
2019 2020 2021 2022 2023 2024
10,651,157$ 11,550,509$ 12,231,634$ 9,560,432$ 12,712,002$ 12,301,845$
1,967,235 2,089,501 1,737,407 2,730,864 4,623,157 2,934,661
24,782,293 26,287,931 24,473,488 20,772,599 19,968,692 20,814,296
6,272,794 6,348,081 6,522,596 8,037,839 6,290,111 6,650,721
3,970,192 4,596,048 3,849,239 4,209,597 4,570,406 4,956,499
362,007 337,940 322,655 298,940 568,455 348,220
48,005,678 51,210,010 49,137,019 45,610,271 48,732,823 48,006,242
6,381,984 6,431,060 5,348,804 5,604,925 5,895,026 5,926,275
2,579,990 2,688,662 2,794,057 2,821,965 2,867,189 3,179,198
8,961,974 9,119,722 8,142,861 8,426,890 8,762,215 9,105,473
56,967,652 60,329,732 57,279,880 54,037,161 57,495,038 57,111,715
2,935,246 2,906,591 3,436,233 3,535,118 3,838,760 3,717,807
39,030 287,559 19,853 186,116 658,724 72,666
1,204,958 1,132,756 1,362,274 1,301,104 1,397,930 1,495,830
84,673 73,722 475,806 56,567 48,520 227,550
865,211 642,741 868,407 1,070,820 1,316,160 1,377,067
4,851,809 6,468,193 5,683,340 8,317,332 5,659,175 4,608,868
67,221 82,279 102,839 157,712 277,525 54,964
- 19,507 2,584 70 636 323
58,973 289,396 125,379 235,354 428,396 116,783
2,058,593 1,202,371 710,749 2,338,896 107,234 431,663
12,165,714 13,105,115 12,787,464 17,199,089 13,733,060 12,103,521
6,678,978 7,203,364 6,776,659 7,149,257 7,426,343 7,599,359
2,599,519 2,686,297 2,812,322 2,902,703 3,083,941 3,229,069
30,599 776 - - - -
- - - - - -
9,309,096 9,890,437 9,588,981 10,051,960 10,510,284 10,828,428
21,474,810 22,995,552 22,376,445 27,251,049 24,243,344 22,931,949
(35,839,964) (38,104,895) (36,349,555) (28,411,182) (34,999,763) (35,902,721)
347,122 770,715 1,446,120 1,625,070 1,748,069 1,722,955
(35,492,842) (37,334,180) (34,903,435) (26,786,112) (33,251,694) (34,179,766)
(Continued)
151
2015 2016 2017 2018
General Revenues and Other Changes in Net Position
Governmental activities:
Taxes:
Property taxes 8,458,821$ 9,033,770$ 9,541,732$ 9,419,335$
State income tax 4,197,294 3,874,965 3,757,675 4,051,395
Sales taxes 9,008,695 9,138,074 9,138,895 9,446,869
Local utility taxes - 2,218,708 2,228,891 2,431,396
Other taxes 4,830,219 4,817,168 4,995,660 4,885,938
Franchise fees 406,266 418,674 422,760 403,957
Investment earnings 168,384 299,277 446,537 714,247
Miscellaneous 705,344 607,617 1,809,666 887,002
Transfers - - - -
Total governmental activities 27,775,023 30,408,253 32,341,816 32,240,139
Business-type activities:
Investment earnings 50,280 67,068 99,641 202,127
Miscellaneous 15,757 68,469 135,855 77,729
Transfers - - - -
Total business-type activities 66,037 135,537 235,496 279,856
Total primary government 27,841,060 30,543,790 32,577,312 32,519,995
Changes in net position:
Governmental activities 10,878,269 (1,123,158) (1,958,686) (5,478,353)
Business-type activities 1,492,580 811,377 545,954 801,117
Total primary government 12,370,849$ (311,781)$ (1,412,732)$ (4,677,236)$
(Unaudited)
City of Galesburg, Illinois
Changes In Net Position (Continued)
Last Ten Fiscal Years
(Accrual Basis of Accounting)
152
2019 2020 2021 2022 2023 2024
9,665,453$ 9,654,393$ 9,570,695$ 9,645,775$ 9,028,485$ 9,381,410$
4,540,628 4,982,939 5,507,912 6,152,641 6,001,710 6,238,510
9,476,544 10,024,794 11,947,870 11,845,330 12,600,846 13,555,457
2,332,084 2,155,282 2,366,807 2,600,963 2,274,200 2,245,457
5,199,506 4,381,227 6,001,666 8,056,559 7,322,889 6,281,990
393,739 379,892 385,366 372,904 335,368 276,622
923,548 437,168 137,747 660,743 2,646,435 2,797,929
381,051 455,957 344,623 544,091 577,533 476,561
- - - - 361,653 -
32,912,553 32,471,652 36,262,686 39,879,006 41,149,119 41,253,936
267,620 128,670 24,742 138,802 565,320 741,670
- 6,605 1,104 (3,907) - -
- -- - (361,653) -
267,620 135,275 25,846 134,895 203,667 741,670
33,180,173 32,606,927 36,288,532 40,013,901 41,352,786 41,995,606
(2,927,411) (5,633,243) (86,869) 11,467,824 6,149,356 5,351,215
614,742 905,990 1,471,966 1,759,965 1,951,736 2,464,625
(2,312,669)$ (4,727,253)$ 1,385,097$ 13,227,789$ 8,101,092$ 7,815,840$
(Concluded)
153
2015 2016 2017 2018
General Fund
Nonspendable 352,361$ 314,201$ 363,528$ 293,356$
Restricted 29,823 29,889 12,795 12,795
Committed 192,766 232,553 209,009 199,801
Unassigned 6,587,692 6,573,454 6,991,851 8,272,593
Total general fund 7,162,642 7,150,097 7,577,183 8,778,545
All Other Governmental Funds
Nonspendable 540,602 495,305 506,234 539,799
Restricted 7,645,407 17,784,956 14,294,156 9,638,418
Committed 7,970,913 8,789,239 9,737,039 10,350,686
Assigned 12,582,445 12,105,602 12,397,721 12,931,691
Unassigned (1,254,144) (1,199,351) (1,229,928) (1,598,320)
Total all other government funds 27,485,223$ 37,975,751$ 35,705,222$ 31,862,274$
(Modified Accrual Basis of Accounting)
(Unaudited)
City of Galesburg, Illinois
Fund Balances, Governmental Funds
Last Ten Fiscal Years
154
2019 2020 2021 2022 2023 2024
266,254$ 380,886$ 1,057,855$ 1,039,485$ 985,530$ 985,899$
12,795 12,792 12,795 12,795 12,795 12,795
199,650 222,856 260,206 627,065 580,948 149,142
9,626,180 11,312,598 12,253,147 11,235,783 10,753,599 10,037,392
10,104,879 11,929,132 13,584,003 12,915,128 12,332,872 11,185,228
547,179 644,250 681,797 753,851 822,335 692,517
8,026,131 7,423,477 7,715,696 7,332,468 10,857,164 10,666,447
10,190,597 9,914,430 11,278,469 15,093,042 11,481,506 11,169,731
13,530,588 14,127,134 14,760,350 17,636,575 22,816,868 21,555,881
(1,297,267) (2,079,200) (1,286,643) (1,261,915) (430,579) (631,718)
30,997,228$ 30,030,091$ 33,149,669$ 39,554,021$ 45,547,294$ 43,452,858$
155
2015 2016 2017 2018
Revenues
Property taxes 8,458,821$ 9,033,770$ 9,541,732$ 9,419,335$
Other taxes 7,459,717 9,955,260 10,235,859 10,566,961
Intergovernmental 20,150,887 14,044,207 17,247,795 16,044,387
Licenses and permits 313,835 311,327 329,799 338,115
Charges for services 1,254,793 966,862 1,057,294 1,220,539
Fines and fees 334,872 344,590 419,615 447,782
Use of money and property 1,905,241 2,005,080 2,133,287 2,422,328
Other, primarily contributions 699,301 440,584 723,846 266,926
Total revenues 40,577,467 37,101,680 41,689,227 40,726,373
Expenditures
General government 7,345,258 6,945,661 6,714,688 7,329,243
Economic development 1,102,282 794,240 717,245 2,391,827
Public safety 15,473,856 15,118,405 16,384,103 16,407,314
Public works 4,465,772 5,416,330 4,738,099 4,749,904
Culture and recreation 3,688,566 3,342,100 3,625,399 3,751,977
Other 2,835,652 1,427,368 2,567,311 3,177,276
Debt service:
Principal 837,725 1,210,000 1,225,000 1,275,000
Interest and fiscal agent fees 227,930 477,632 470,249 433,749
Capital outlay 5,522,623 1,801,654 7,098,520 4,518,683
Total expenditures 41,499,664 36,533,390 43,540,614 44,034,973
Excess of revenues (under)
expenditures (922,197) 568,290 (1,851,387) (3,308,600)
Other Financing Sources (Uses)
Issuance of long-term debt - 9,600,000 - -
Proceeds from sale of capital assets 31,378 2,243 7,944 43,239
Bond premium - 307,450 - -
Transfers in 2,172,027 2,209,391 2,638,340 3,710,458
Transfers out (2,172,027) (2,209,391) (2,638,340) (3,086,683)
Total other financing sources
(uses)31,378 9,909,693 7,944 667,014
Net changes in fund balance (890,819)$ 10,477,983$ (1,843,443)$ (2,641,586)$
Debt service as a percentage of noncapital
expenditures 2.96%4.86%4.65%4.32%
(Unaudited)
City of Galesburg, Illinois
Changes In Fund Balances, Governmental Funds
Last Ten Fiscal Years
(Modified Accrual Basis of Accounting)
156
2019 2020 2021 2022 2023 2024
9,665,453$ 9,654,393$ 9,570,695$ 9,645,775$ 9,028,485$ 9,381,410$
10,660,820 10,351,443 12,264,603 12,792,002 13,097,085 13,813,706
18,493,997 20,080,853 23,090,773 27,673,238 23,722,879 22,106,892
363,599 299,889 387,349 414,252 441,907 447,872
1,108,239 1,341,266 1,270,663 1,442,403 2,078,707 1,367,911
407,934 329,410 409,238 368,295 340,971 390,113
2,598,159 1,801,196 1,910,734 2,672,003 4,882,140 4,986,043
268,736 422,934 242,792 217,521 306,730 278,966
43,566,937 44,281,384 49,146,847 55,225,489 53,898,904 52,772,913
7,779,109 8,612,597 8,879,242 8,301,225 9,017,289 11,405,673
1,029,517 1,577,452 447,032 1,665,848 3,702,393 1,957,744
17,150,554 17,887,688 18,088,721 22,269,607 21,819,222 23,212,915
4,235,111 4,480,544 4,854,619 6,426,486 4,275,232 4,841,968
3,419,021 2,992,771 3,691,776 4,082,207 4,139,747 4,654,474
3,104,994 2,983,306 4,249,018 2,372,214 4,093,425 2,236,284
1,280,000 710,000 735,000 838,790 875,880 850,666
393,092 361,859 345,182 320,101 413,871 692,437
4,725,897 3,832,577 3,086,723 3,252,007 5,948,672 6,228,688
43,117,295 43,438,794 44,377,313 49,528,485 54,285,731 56,080,849
449,642 842,590 4,769,534 5,697,004 (386,827) (3,307,936)
- - - - 4,920,000 -
11,646 14,526 4,915 8,873 15,508 50,581
- - - - 500,683 -
4,931,368 4,935,333 4,576,963 11,392,665 9,124,359 5,146,474
(4,931,368) (4,935,333) (4,576,963) (11,363,065) (8,762,706) (5,131,199)
11,646 14,526 4,915 38,473 5,797,844 65,856
461,288$ 857,116$ 4,774,449$ 5,735,477$ 5,411,017$ (3,242,080)$
4.36%2.71%2.62%2.50%2.67%3.10%
157
Illinois
Municipal Galesburg
Fiscal General Retirement Public Total
Year Fund Fire Fund Library Township Direct
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
2024 0.99710 0.92348 0.06841 0.45481 0.12717 2.571
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
158
Galesburg Galesburg Carl Sandburg
School Knox Sanitary College
District #205 County District District #518
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
4.94398 1.26419 0.29855 0.62082
Overlapping Rates
159
City of Galesburg, Illinois
Total
Taxable
Fiscal Residential Commercial Industrial Farm Railway Assessed
Year Property Property Property Property Property Value
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
2024 227,637,814 133,082,355 9,404,850 1,236,340 45,301,145 416,662,504
Source: City Assessor's Office
Assessed Value and Estimated Actual Value of Taxable Property
Last Ten Fiscal Years
(Unaudited)
160
Total Total
Gross Estimated
Assessed Total Direct Actual
Value Tax Rate Value
392,841,567$ 2.890 1,178,524,701$ 33.33 %
397,944,982 2.899 1,193,834,946 33.33
409,290,589 2.869 1,227,871,767 33.33
412,320,399 2.833 1,236,961,197 33.33
423,201,708 2.798 1,269,605,124 33.33
430,529,946 2.746 1,291,589,838 33.33
440,893,148 2.783 1,322,679,444 33.33
446,459,765 2.579 1,339,379,295 33.33
472,258,356 - 1,416,775,068 33.33
506,842,239 2.571 1,520,526,717 33.33
Actual Value
Value as a
Percentage of
161
Percentage
of Total City
Taxable Taxable
Assessed Assessed
Taxpayer Value Rank Value
Burlington Northern/Santa Fe 43,895,366$ 1 10.53%
OSF Healthcare 7,581,730 2 1.82%
Seminary Manor, Seminary Estates &
Hawthorne Inn & Achievement Unlimited 5,547,540 3 1.33%
Wal-Mart 4,337,380 4 1.04%
HyVee Food Stores Inc 2,936,680 5 0.70%
Y & O Galesburg LLC et al 2,897,960 6 0.70%
Phoenix Galesburg Industrial 2,697,420 7 0.65%
Lowes Home Centers 2,440,110 8 0.59%
Rural Rentals LLC 2,030,780 9 0.49%
United Facilities 1,972,120 10 0.47%
Total 76,337,086$ 18.32%
Percentage
of Total City
Taxable Taxable
Assessed Assessed
Value Rank Value
Burlington Northern/Santa Fe 22,467,177$ 1 7.10%
OSF Healthcare 5,801,520 4 1.83%
Seminary Manor, Seminary Estates &
Hawthorne Inn & Achievement Unlimited 5,849,200 3 1.85%
Wal-Mart 4,055,460 5 1.28%
HyVee Food Stores Inc 2,390,470 8 0.76%
Lowes Home Centers 2,250,080 9 0.71%
United Facilities 1,956,550 10 0.62%
Galesburg Hospital Corp 7,165,080 2 2.26%
Menard Inc 3,035,810 6 0.96%
The Villas at Carl Sanburg LLC 2,446,530 7 0.77%
Total 57,417,877$ 18.14%
Source: City Assessor's Office
2014
City of Galesburg, Illinois
Principal Property Taxpayers
Current Year and Ten Years Ago
(Unaudited)
2024
162
Taxes Levied Collections in
Tax for the Percentage Subsequent Percentage
Fiscal Year Ended Year Tax Year Amount of Levy Years Amount of Levy
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
2024 2023 10,182,398 10,087,407 99.07 (17,477) 10,104,884 99.24
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
163
2015 2016 2017 2018
General merchandise 1,180,549$ 1,143,338$ 1,119,726$ 1,155,822$
Food 852,400 839,231 844,909 887,874
Drinking and eating places 587,733 584,949 588,154 601,763
Apparel 52,410 48,951 41,999 41,051
Furniture, H.H. and radio 107,874 118,568 106,393 95,384
Lumber, bldg, hardware 564,372 561,379 551,685 553,147
Automotive and filling stations 1,117,935 1,141,555 1,244,062 1,274,273
Drugs and misc retail 652,330 700,735 695,764 725,894
Agriculture and all others 274,843 291,533 365,289 368,029
Manufacturers 20,238 55,836 (4,388) 28,236
Total 5,410,685$ 5,486,074$ 5,553,593$ 5,731,473$
City direct sales tax rate 1.00%1.00%1.00%1.00%
Number of taxpayers 775 754 765 723
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)
164
2019 2020 2021 2022 2023 2024
1,176,875$ 1,136,015$ 1,223,851$ 1,237,855$ 1,280,932$ 1,426,191$
922,281 1,225,462 990,136 1,042,657 1,054,178 1,081,416
623,848 557,267 670,960 696,592 745,783 759,841
41,812 29,809 47,729 34,853 31,527 31,331
91,477 89,894 107,324 92,449 86,738 87,720
588,515 689,217 719,818 719,177 704,680 690,902
1,239,553 1,106,763 1,409,305 1,330,122 1,338,450 1,350,305
780,583 880,485 1,201,690 1,188,987 1,272,690 1,348,529
296,518 340,245 529,606 461,509 476,397 504,481
28,407 57,732 21,280 43,037 45,682 48,366
5,789,868$ 6,112,887$ 6,921,699$ 6,847,238$ 7,037,057$ 7,329,082$
1.00%1.00%1.00%1.00%1.25%1.25%
730 702 2,545*3,301 4,046 4,886
165
City
Fiscal Direct Knox State
Year Rate County of Illinois Total
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
2024 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
166
General Less Amount Net Debt
Fiscal Obligation Available in General Notes Per
Year Bonds Debt Service Bonded Debt Payable Leases Capita
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
2024 12,063,912 - 12,063,912 - - 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
167
Percentage of
General Total Actual Percentage of
Obligation Revenue Notes Primary Property Personal Per
Bonds Bonds Payable Government Value Income Capita
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 1.011 830.90
9,887,596 - 289,840 22,241,348 1.46 *763.52
Business-Type Activities
168
Estimated
Share of
Debt Overlapping
Governmental Unit Outstanding Debt (2)
Knox County 10,261,933$ 39.00 % 4,002,154$
Community Unit School District #205 75,690,000 77.35 58,546,215
Carl Sandburg College, Dist No 518 28,936,059 16.96 4,907,556
Subtotal, overlapping debt 67,455,924
City Direct Debt 12,063,912 100.00 12,063,912
Total direct and overlapping debt 79,519,836$
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, 2024
(Unaudited)
Percentage
169
Personal
Fiscal Income (1)Per Capita Median School
Year Population (2)(000's)Income (1)Age (2)Enrollment (3)
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 29,130 2,405,153 49,682 42.2 3,871 5.5
2024 29,130 * *41.6 3,416 5.2
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)
170
Employer Employees Rank
Burlington Northern 1,031 1 4.95 %
OSF Healthcare 1,025 2 4.93
Dick Blick Company 714 3 3.43
School District #205 600 4 2.88
Knox College 460 5 2.21
Knox County 444 6 2.13
HyVee 382 7 1.84
City of Galesburg 345 8 1.66
Carl Sandburg College 315 9 1.51
Henry C Hill Correctional Facility 288 10 1.38
5,604 26.92 %
Employees Rank
Burlington Northern 1,115 1 5.10 %
OSF Healthcare 1,100 2 5.04
Dick Blick Company 530 5 2.43
School District #205 594 3 2.72
Knox College 407 10 1.86
Bridgeway 450 7 2.06
HyVee 574 4 2.63
Carl Sandburg College 430 8 1.97
Knox County 420 9 1.92
Galesburg Cottage Hospital 500 6 2.29
6,120 28.02 %
Sources:
The Knox County Area Partnership's website
http://www.knoxpartnership.com/top-employers/
Note:
The 2014 total county employment was 21843
The 2024 total county employment was 20810
Employment
City of Galesburg, Illinois
Principal Employers
Current Year and Ten Years Ago
(Unaudited)
Percentage
County
Employment
2024
of Total
2014
Percentage
of Total
County
171
2024 2023 2022 2021
Functions/Program
General Government:
Legislative 8.00 8.00 8.00 8.00
City manager 3.80 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
Community development 0.70 0.70 0.70 0.70
Transit*21.00 20.00 20.00 18.00
Economic Development***2.20 0.80 0.80 0.80
Public Safety:
Police officers 51.00 51.00 51.00 49.00
Firefighters and officers 45.00 46.00 42.00 42.00
Civilians 31.00 29.00 29.00 27.00
Inspections 7.60 5.60 5.60 6.60
Public Works:
Administration - - -
Buildings and grounds 2.00 2.00 2.00 1.00
Engineering 6.50 6.50 6.50 6.50
Street and traffic maintenance 12.80 10.75 10.75 10.75
Stormwater utility 4.75 4.30 4.30 4.30
Fleet services 4.00 4.00 4.00 4.00
Airport 0.75 0.75 0.70 0.70
Cemetery 0.50 0.50 0.50 0.50
Parks and Recreation:
Park and recreation administration 1.00 1.00 0.95 0.95
Park 10.75 10.75 10.85 9.85
Recreation 3.00 3.00 2.00 2.00
Forestry 2.00 2.00 2.00 2.00
Golf Course(s)3.00 2.00 2.00 2.00
Water 22.90 22.90 21.90 21.90
Refuse 0.25 0.25 0.25 0.25
Total 258.00 250.00 244.00 237.00
Source: City Departments
Note:
* In 2020, Galesburg Transit was absorbed by the City & Transit separated from Community Development
** 1.5 Position in Finance were paid by Water beginning 1/1/15
City of Galesburg, Illinois
Full-Time Equivalent City Government Employees By Functions/Programs
Last Ten Fiscal Years
(Unaudited)
Full-Time Equivalent Employees
172
2020 2019 2018 2017 2016 2015
8.00 8.00 8.00 8.00 8.00 8.00
4.20 4.20 4.40 4.80 4.80 5.00
4.00 4.00 4.00 4.00 4.00 4.00
- - - - 2.00 2.00
6.80 7.00 7.00 8.50 8.50 8.50
2.70 2.00 2.00 2.00 2.00 2.00
0.50 0.50 0.90 0.90 1.00 1.00
1.05 8.70 9.25 9.95 10.15 11.25
18.50 - - - - -
1.15 0.95 0.95 0.95 0.65 -
47.00 49.10 50.00 50.00 50.00 50.00
43.00 42.00 42.00 43.00 42.00 43.00
25.00 24.90 24.00 25.00 27.00 27.00
6.90 6.70 4.70 4.70 3.40 3.75
- - - - - -
1.00 1.00 1.00 1.00 1.00 1.00
6.60 6.40 6.30 6.30 8.00 8.00
10.75 10.60 10.60 11.95 16.00 16.00
4.30 4.45 5.00 4.20 4.15 -
4.00 4.00 4.00 4.00 4.00 4.00
0.70 0.50 - - - -
0.50 0.50 1.00 1.00 1.00 1.00
0.95 1.00 1.00 1.00 2.00 2.00
10.85 11.00 11.00 11.00 10.00 10.00
2.00 2.00 2.00 2.00 3.00 3.00
2.00 2.00 2.00 2.00 2.00 2.00
2.00 2.00 2.00 2.00 2.00 2.00
21.80 23.25 23.25 22.80 21.50 21.50
0.25 0.25 - - - -
236.50 227.00 226.35 231.05 238.15 236.00
Full-Time Equivalent Employees (cont.)
173
2015 2016 2017 2018
Function/Program
General government:
Handivan riders 19,761 19,065 18,441 20,036
Transit riders 151,903 155,857 139,400 129,795
Police:
Physical arrests 2,491 2,208 2,140 2,580
Traffic violations 2,191 2,209 2,539 3,616
Service calls 43,537 43,193 39,928 44,037
Property loss 812,086 923,509 420,652 844,413
Fire:
Total actual fires 122 106 107 86
Total of all fire department calls 4,286 4,289 4,408 4,845
Building safety:
Total building permits 429 429 348 305
Total value all permits 19,619,073 9,305,584 16,468,496 21,854,303
Parks and recreation:
Golf rounds played 22,973 24,220 23,164 21,151
Number of trees trimmed 458 652 501 231
Number of daily camp sites rented 2,780 2,105 3,355 2,880
Recreation classes offered**84 152 437 302
Aquatic general admissions*12,488 12,459 16,148 15,311
Sports field participation (teams)112 215 271 242
Sports field participation (participants)* * * * *
Recreation facility rentals 848 811 926 1,663
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 56 60 44 37
Number of grave openings 84 73 77 64
Refuse:
Refuse collected (ton)9,144 9,352 9,004 9,081
Yard waste collected (ton)3,040 2,735 2,034 2,076
Recycle collected (ton)1,701 1,537 1,431 1,475
Water:
Number of water services 12,639 12,472 12,659 12,547
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
174
2019 2020 2021 2022 2023 2024
18,388 11,790 9,774 13,108 15,696 15,947
154,367 87,192 64,189 83,603 87,542 104,668
3,045 2,072 2,570 2,446 2,072 2,129
2,965 1,658 1,393 1,659 2,985 2,511
45,364 44,120 48,879 46,302 49,731 53,632
100,271 767,396 203,907 1,817,968 n/a n/a
63 72 93 68 97 75
4,849 4,376 5,110 5,168 4,978 5,520
298 247 231 324 258 329
6,766,680 3,535,821 9,352,432 119,086 41,788,145 65,232,086
20,624 23,648 27,826 29,144 32,807 33,203
375 304 284 125 191 149
3,668 3,211 4,340 4,024 4,636 1,763
273 237 300 377 460 546
16,264 3,599 11,256 16,619 16,415 16,228
218 76 53 * 269 248
* * 2,874 2,776 2,875 2,880
1,964 999 923 2,269 2,283 2,042
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
49 63 67 50 48 34
78 74 92 87 57 68
9,741 9,311 9,925 9,046 8,409 8,528
2,590 2,473 2,185 2,037 1,528 1,811
1,447 1,431 1,509 1,701 1,583 1,689
12,536 12,608 12,545 12,409 12,384 12,339
175
2015 2016 2017 2018
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 476 476 476 503
Total number of street lights owned and maintained 581 581 858 879
Total number of street lights rented 3,415 3,415 3,415 3,406
Number of vehicles and equipment maintained 246 240 250 252
Total miles of water mains 202 203 203 203
Number of fire hydrants 1,410 1,420 1,420 1,420
Number of water valves 1,910 1,930 1,930 1,930
Source: Various city departments
City of Galesburg, Illinois
Capital Asset Statistics by Function/Program
Last Ten Fiscal Years
(Unaudited)
176
2019 2020 2021 2022 2023 2024
1 1 1 1 1 1
3 3 3 3 3 3
748 748 748 748 748 750
26 27 27 27 27 28
1 1 1 1 1 1
13 13 13 13 13 13
2 2 2 2 2 2
12 12 12 12 12 13
10 10 10 10 10 8
16 16 16 16 16 16
176 177 177 177 177 177
122 123 123 123 123 124
503 503 503 503 503 503
879 879 879 903 903 903
3,409 3,410 3,410 3,396 3,396 3,396
252 252 252 256 256 269
203 203 203 203 203 203
1,420 1,449 1,449 1,449 1,449 1,449
1,930 2,239 2,239 2,239 2,239 2,239
177
CITY CLERK’S OFFICE
Operating Under Council – Manager Government Since 1957
TO: City Council
FROM: Mayor Peter Schwartzman
DATE: July 7, 2025
SUBJECT: Commission Appointments
COMMISSION TERM EXPIRES
Public Transportation Advisory Commission
Suzanne Hillier April 2028
User:
Printed:07/02/2025 - 3:11PM
shelms
Transactions by Account
Batch:00002.07.2025
Accounts Payable
Account Number Vendor AmountDescription PO No Date
001-0000-10407-00 Brightspeed 06/25 Service Acct #304035525 73.4506/30/2025
001-0000-10701-00 Jensen Information Tech Inc PSB - Leads boarder - Watchguard T20 - Jan to Aug 2026 39.99 000009303806/30/2025
001-0000-10701-00 Jensen Information Tech Inc IDOT Boarder control - Watchguard M470 - Jan to Aug 2026 333.33 000009303806/30/2025
001-0000-10701-00 Jensen Information Tech Inc PSB - KCSO boarder - Watchguard T20 - Jan to Aug 2026 39.99 000009303806/30/2025
001-0000-10701-00 Jensen Information Tech Inc 01/26 - 08/26 - Veeam renewal - city hall 2,333.3006/30/2025
001-0000-10701-00 IL Tax Increment Assoc 01/26 - 06/26 - IL Tax Increment Association Membership 425.0006/30/2025
001-0000-10701-00 Jensen Information Tech Inc Primary Firewall - Watchguard M4600 - Jan to Aug 2026 3,466.66 000009303806/30/2025
001-0000-10701-00 Jensen Information Tech Inc 01/26 - 06/26 - Veeam renewal - psb 1,224.9906/30/2025
001-0000-10701-00 Mobile Team Training Unit IV 01/26 - 06/26 - Mobile Team Unit IV - Membership 2,520.0006/30/2025
001-0000-10701-00 Tyler Technologies, Inc 01/26 - 02/26 - license 62.4806/30/2025
001-0000-10801-00 Advance Auto Parts filters 33.0805/31/2025
001-0000-10801-00 Advance Auto Parts oil filter 3.5205/31/2025
001-0000-10801-00 Pomp's Tire - Galesburg turf tires 67.0006/30/2025
001-0000-10801-00 Moore Tires, Inc tires 239.4506/30/2025
001-0000-10801-00 Map Automotive of Peoria batteries 430.5006/30/2025
001-0000-10802-00 Herr Petroleum Corp 6002 gal reg n/l eth dir load 15,863.72 000009288506/30/2025
001-0000-20102-00 H. Wayne Statham attended administrative hearings - 12/10/24 135.0006/30/2025
001-0000-37900-00 Brightspeed 06/25 Service Acct #304035525 -6.6806/30/2025
27,284.78Subtotal for Divison: 0000
001-0105-54500-00 Knox Co. Area Partnership for Economic DevelopmentKCAP annual MTG table-Schwartzman,Hix,White,Acerra,Saul,Cheesman 172.5006/30/2025
172.50Subtotal for Divison: 0105
001-0110-54000-00 Brightspeed 06/25 Service Acct #304035525 33.4006/30/2025
001-0110-54500-00 Knox Co. Area Partnership for Economic DevelopmentKCAP annual MTG table- St George 28.7506/30/2025
001-0110-61000-00 Bridgeway Training Services 05/25 - birthday cards/ addressed envelopes 23.8406/30/2025
001-0110-61000-00 Office Specialists, Inc.water filter 8.1806/30/2025
001-0110-61000-00 Office Specialists, Inc.sticky notes, note pads 16.0706/30/2025
AP-Transactions by Account (07/02/2025 - 3:11 PM)Page 1
25-8012
Account Number Vendor AmountDescription PO No Date
110.24Subtotal for Divison: 0110
001-0115-51000-00 Knox County Recorders Office 05/25 service - Laredo 24.3006/30/2025
001-0115-54000-00 Brightspeed 06/25 Service Acct #304035525 33.3106/30/2025
001-0115-69400-00 National Band & Tag Co.animal tags 797.1806/30/2025
854.79Subtotal for Divison: 0115
001-0120-56506-00 Midwest Group Benefits monthly flexible benefit admin fee 56.0006/30/2025
56.00Subtotal for Divison: 0120
001-0145-54500-00 Knox Co. Area Partnership for Economic DevelopmentKCAP annual MTG table- Alcorn 28.7506/30/2025
28.75Subtotal for Divison: 0145
001-0160-51000-00 Credit Collection Partners 05/25 service 61.2506/30/2025
001-0160-51500-00 Gatehouse Media real estate sales notice - acct #857927 161.6306/30/2025
001-0160-51500-00 Gatehouse Media real estate sales notice - acct #857927 1,516.8206/30/2025
001-0160-51500-00 Gatehouse Media real estate sales notice - acct #857927 161.6306/30/2025
001-0160-59521-00 Knox County Humane Society 07/25 Animal Control Contract as per existing agreement 19,510.00 000009298106/30/2025
21,411.33Subtotal for Divison: 0160
001-0205-51000-00 Great Eastern Mgmt., Inc.American Eagle Bank 360.9906/30/2025
001-0205-51000-00 Great Eastern Mgmt., Inc.TAB Bank 240.0006/30/2025
001-0205-51000-00 US Sterling Capital Corp., Inc.Reliance Bank 241.3206/30/2025
001-0205-51000-00 US Sterling Capital Corp., Inc.City Bank & Trust Co 340.6006/30/2025
001-0205-54000-00 Brightspeed 06/25 Service Acct #304035525 66.6006/30/2025
1,249.51Subtotal for Divison: 0205
001-0207-51000-00 IMEG Corp IT Portion of PSB Power Study 1,790.32 000009295006/30/2025
001-0207-55800-00 Jensen Information Tech Inc 08/25 - 12/25 - Veeam renewal - city hall 1,166.6506/30/2025
001-0207-55800-00 Jensen Information Tech Inc IDOT Boarder control - Watchguard M470 - Sept to Dec 2025 166.66 000009303806/30/2025
001-0207-55800-00 Jensen Information Tech Inc Primary Firewall - Watchguard M4600 - Sept to Dec 2025 1,733.33 000009303806/30/2025
4,856.96Subtotal for Divison: 0207
001-0305-55000-00 IL Tax Increment Assoc 07/25 -12/25 - IL Tax Increment Association Membership 425.0006/30/2025
425.00Subtotal for Divison: 0305
001-0306-51000-00 Knox County Recorders Office 05/25 service - Laredo 24.3006/30/2025
001-0306-54000-00 Brightspeed 06/25 Service Acct #304035525 33.3106/30/2025
001-0306-55400-00 Kendall Zimmerman removal/disposal yard debris/trash - 787 E South 100.0006/30/2025
AP-Transactions by Account (07/02/2025 - 3:11 PM)Page 2
Account Number Vendor AmountDescription PO No Date
001-0306-55400-00 Kendall Zimmerman removal/disposal yard debris/trash - 260 Allens Ave 75.0006/30/2025
001-0306-55400-00 Kendall Zimmerman removal/disposal yard debris/trash - 720 E Grove 1,448.2406/30/2025
001-0306-55400-00 Kendall Zimmerman removal/disposal yard debris/trash - 239 Blaine Ave 70.0006/30/2025
001-0306-55400-00 Kendall Zimmerman removal/disposal yard debris/trash - 719 W Fremont 177.5006/30/2025
001-0306-55400-00 Kendall Zimmerman removal/disposal yard debris/trash - 1453 W Losey 300.0006/30/2025
001-0306-55400-00 Kendall Zimmerman removal/disposal yard debris/trash - 246 Whitesboro 4,100.0006/30/2025
001-0306-55400-00 Kendall Zimmerman removal/disposal yard debris/trash - 198 N Pearl 7,198.7506/30/2025
001-0306-55400-00 Kendall Zimmerman removal/disposal yard debris/trash - 941 S Farnham 70.0006/30/2025
001-0306-55400-00 Kendall Zimmerman removal/disposal yard debris/trash - 1267 S Cherry 2,410.1306/30/2025
001-0306-55400-00 Kendall Zimmerman removal/disposal yard debris/trash - 778 Ruby 1,274.9306/30/2025
001-0306-55400-00 Kendall Zimmerman call out fee - 277 Walnut Ave 50.0006/30/2025
001-0306-55400-00 Kendall Zimmerman removal/disposal yard debris/trash - 1062 McClure 375.0006/30/2025
001-0306-55400-00 Kendall Zimmerman call out fee - 740 E Knox 50.0006/30/2025
001-0306-55400-00 Kendall Zimmerman removal/disposal yard debris/trash - 230 N Pleasant 575.0006/30/2025
001-0306-55400-00 Kendall Zimmerman removal/disposal yard debris/trash - 246 W South 613.2006/30/2025
001-0306-55400-00 Kendall Zimmerman removal/disposal yard debris/trash - 361 Harding 653.2006/30/2025
001-0306-55400-00 Kendall Zimmerman removal/disposal yard debris/trash - 932 E South 50.0006/30/2025
001-0306-55400-00 Kendall Zimmerman removal/disposal yard debris/trash - 801 Pine St 1,093.5106/30/2025
001-0306-55400-00 Kendall Zimmerman removal/disposal yard debris/trash - 474 N Cedar 1,150.0006/30/2025
001-0306-55400-00 Kendall Zimmerman call out fee - 864 W Losey 50.0006/30/2025
001-0306-55400-00 Kendall Zimmerman removal/disposal yard debris/trash - City Property Pin9915407010 500.0006/30/2025
001-0306-55800-00 City Blue Technologies, Llc 05/25 - service agreement 131.2506/30/2025
22,573.32Subtotal for Divison: 0306
001-0410-51000-00 Knox County Recorders Office 05/25 service - Laredo 24.3006/30/2025
001-0410-54000-00 Brightspeed 06/25 Service Acct #304035525 16.6506/30/2025
001-0410-55800-00 City Blue Technologies, Llc 05/25 - service agreement 131.2506/30/2025
001-0410-61000-00 Office Specialists, Inc.batteries 21.7706/30/2025
193.97Subtotal for Divison: 0410
001-0445-52500-00 Galesburg Sanitary Dist.05/25 service 13.9805/31/2025
001-0445-54000-00 Brightspeed 06/25 Service Acct #304035525 33.3106/30/2025
001-0445-55500-00 Liberty Tire Services LLC tire recycling 245.9506/30/2025
001-0445-55500-00 Map Automotive of Peoria core charges 54.0006/30/2025
001-0445-55500-00 Map Automotive of Peoria core charge credits -54.0006/30/2025
001-0445-55700-00 American Pest Control Inc 06/25 pest service 40.0006/30/2025
001-0445-55700-00 Royal Cleaning Services 06/25 janitorial services 212.0006/30/2025
AP-Transactions by Account (07/02/2025 - 3:11 PM)Page 3
Account Number Vendor AmountDescription PO No Date
001-0445-57500-00 Vestis 06/25 service 85.6806/30/2025
001-0445-57500-00 Vestis 04/25 service 85.6806/30/2025
001-0445-57500-00 Vestis 06/25 service 85.6806/30/2025
001-0445-59300-00 UniFirst First Aid Corp refill of first aid supplies 106.7306/30/2025
001-0445-61000-00 Office Specialists, Inc.paper 42.1606/30/2025
001-0445-62500-00 Advance Auto Parts filters #600 20.8006/30/2025
001-0445-62500-00 Advance Auto Parts oil filter #187 2.6506/30/2025
001-0445-62500-00 Advance Auto Parts filter #187 15.3406/30/2025
001-0445-62500-00 Advance Auto Parts filters #170 66.5406/30/2025
001-0445-62500-00 Advance Auto Parts rotor #606 105.0006/30/2025
001-0445-62500-00 Advance Auto Parts rotor #606 114.6406/30/2025
001-0445-62500-00 Advance Auto Parts return of rotor #606 -105.0006/30/2025
001-0445-62500-00 Midstate Manufacturing, Inc.hydraulic hose #187 64.2006/30/2025
001-0445-63000-00 Blue Cardinal Chemical LLC all purpose cleaner, cleaning wipes 360.2706/30/2025
001-0445-63000-00 Advance Auto Parts auto tape 25.9506/30/2025
1,621.56Subtotal for Divison: 0445
001-0450-52500-00 Galesburg Sanitary Dist.05/25 service 118.8005/31/2025
001-0450-54000-00 Brightspeed 06/25 Service Acct #304035525 42.1506/30/2025
001-0450-55500-00 Nichols Diesel Service, Inc State & Fed test #301 57.2506/30/2025
001-0450-55500-00 Nichols Diesel Service, Inc State & Fed test #114 57.2506/30/2025
001-0450-55500-00 Nichols Diesel Service, Inc State & Fed test #108 57.2506/30/2025
001-0450-55700-00 Thompson Electronics Company replaced smoke detector 503.6006/30/2025
001-0450-55700-00 Howe Overhead Doors, Inc.installation of seals , hinges, weather seal & rollers 386.7506/30/2025
001-0450-55700-00 Howe Overhead Doors, Inc.2025 Overhead Door Maintenance Agreement as per quote - Traffic 500.00 000009290206/30/2025
001-0450-55700-00 American Pest Control Inc 06/25 pest service 50.0006/30/2025
001-0450-55700-00 American Pest Control Inc 06/25 pest service 75.0006/30/2025
001-0450-59300-00 UniFirst First Aid Corp refill of first aid supplies 148.4106/30/2025
001-0450-62500-00 Moore Tires, Inc Tire #123 377.9906/30/2025
001-0450-62500-00 Monroe Truck Equipment bolton hitch #111 2,078.0506/30/2025
001-0450-62500-00 Pomp's Tire - Galesburg tire #503 290.0906/30/2025
001-0450-62500-00 Pomp's Tire - Galesburg tube & patch #123 115.5106/30/2025
001-0450-62500-00 Yemm Ford, Inc pressure sensors #102 179.7206/30/2025
001-0450-62500-00 Pomp's Tire - Galesburg tube credit #123 -88.8006/30/2025
001-0450-62500-00 Advance Auto Parts filter #102 2.6506/30/2025
001-0450-62500-00 Advance Auto Parts filters #122 49.9906/30/2025
001-0450-62500-00 Advance Auto Parts filter #122 19.6206/30/2025
AP-Transactions by Account (07/02/2025 - 3:11 PM)Page 4
Account Number Vendor AmountDescription PO No Date
001-0450-62500-00 Advance Auto Parts filter #122 18.8206/30/2025
001-0450-62500-00 Blunier Implement, Inc reissue vendor check # 100652 dtd 2/3/25 Mounting Kit #102 1,183.8906/30/2025
001-0450-65500-00 Grainger, Inc.safety gas can 65.2306/30/2025
001-0450-66000-00 Liberty Flag & Specialty Flags 78.8706/30/2025
6,368.09Subtotal for Divison: 0450
001-0505-51500-00 Gatehouse Media ads recruitment - firefighters acct #867518 430.0006/30/2025
430.00Subtotal for Divison: 0505
001-0510-51000-00 IMEG Corp GPD Portion of PSB Power Study 1,790.31 000009295006/30/2025
001-0510-51000-00 Bridgeway Training Services 05/25 secure document destruction - 73lbs 25.5506/30/2025
001-0510-54000-00 Brightspeed 06/25 Service Acct #304035525 270.1106/30/2025
001-0510-54500-00 Gabriel Trulson meals - school resource officer - E Moline IL - GTrulson 35.0006/30/2025
001-0510-54500-00 Amber Schlomer meals - school resource officer - EMoline Il - ASchlomer 35.0006/30/2025
001-0510-54500-00 Kyle Small meals - CQB - building clearing - Macomb IL - KSmall 14.0006/30/2025
001-0510-54500-00 Sean Hayes meals - high risk traffic stop - Macomb Il - SHayes 14.0006/30/2025
001-0510-54500-00 Sean Hayes meals - rapid deployment - Monmouth IL - SHayes 14.0006/30/2025
001-0510-54500-00 Nathan Lewis meals - rapid deployment - Monmouth Il - NLewis 14.0006/30/2025
001-0510-54500-00 Noah Harlan meals - rapid deployment - Monmouth IL - NHarlan 14.0006/30/2025
001-0510-54500-00 Kyle Small meals - high risk traffic stop - Macomb IL - KSmall 14.0006/30/2025
001-0510-54500-00 Kyle Small meals - rapid deployment - Monmouth IL - KSmall 14.0006/30/2025
001-0510-55000-00 Motorola Solutions, Inc 04/25 service - Acct #1035503631-0001 104.0006/30/2025
001-0510-55000-00 Motorola Solutions, Inc 02/25 service - Acct #1035503631-0001 104.0006/30/2025
001-0510-55000-00 Mobile Team Training Unit IV 07/25 - 12/25 - Mobile Team Unit IV - Membership 2,520.0006/30/2025
001-0510-55500-00 Office Specialists, Inc.replaced cylinder 55.0006/30/2025
001-0510-55500-00 Mobile Communications America Inc replace & relabel lighting controller #7 150.0006/30/2025
001-0510-55700-00 Getz Fire Equipment Co., Inc.filled fire extinguisher, on site service, hydrotest 362.3506/30/2025
001-0510-55700-00 Howe Overhead Doors, Inc.2025 Overhead Door Maintenance Agreement as per quote - Traffic 200.00 000009290206/30/2025
001-0510-55700-00 American Pest Control Inc 06/25 pest service 55.0006/30/2025
001-0510-55800-00 Tyler Technologies, Inc 03/25 - 12/25 - license 312.3806/30/2025
001-0510-61000-00 Gregory R Flores cite/release w/ notice to appear tickets 534.0006/30/2025
001-0510-61000-00 Office Specialists, Inc.paper 33.4406/30/2025
001-0510-61000-00 Office Specialists, Inc.toner 74.2106/30/2025
001-0510-61000-00 Office Specialists, Inc.dvd-r's 70.8606/30/2025
001-0510-62500-00 Ford of Galesburg transmission line #39 125.0006/30/2025
001-0510-62500-00 Advance Auto Parts transmission line #39 42.2306/30/2025
001-0510-65500-00 Ray O'Herron Co., Inc.Keypads 564.0006/30/2025
AP-Transactions by Account (07/02/2025 - 3:11 PM)Page 5
Account Number Vendor AmountDescription PO No Date
001-0510-67000-00 Blue 360 Media 2025 IL criminal & traffic law manual 96.9506/30/2025
001-0510-67500-00 PH&S Products, LLC Nitrile Gloves 262.0006/30/2025
001-0510-67500-00 Ray O'Herron Co., Inc.detective carriers - Swanson,Buccalo 539.6706/30/2025
001-0510-67500-00 Ray O'Herron Co., Inc.uniform shirts, pants -Bailey,Neve,Legate,Hootman 2,041.2606/30/2025
001-0510-67500-00 Ray O'Herron Co., Inc.Belts, hi-vis vest - Neve, Bailey 382.5406/30/2025
001-0510-67500-00 Ray O'Herron Co., Inc.Bulletproof vests and carriers for 7 officers 4,373.08 000009302906/30/2025
15,255.94Subtotal for Divison: 0510
001-0550-54000-00 Brightspeed 06/25 Service Acct #304035525 814.4606/30/2025
001-0550-54500-00 Teddra Schmidt meals - CIT dispatch training - Macomb IL- TSchmidt 7.0006/30/2025
001-0550-54500-00 Jenny Gaard meals - CIT dispatch training - Macomb IL - JGaard 7.0006/30/2025
001-0550-55800-00 Jensen Information Tech Inc PSB - KCSO boarder - Watchguard T20 - Sept to Dec 2025 20.00 000009303806/30/2025
001-0550-55800-00 Jensen Information Tech Inc 06/25 - 12/25 - Veeam renewal - psb 1,225.0006/30/2025
001-0550-55800-00 Jensen Information Tech Inc PSB - Leads boarder - Watchguard T20 - Sept to Dec 2025 20.00 000009303806/30/2025
001-0550-61000-00 Office Specialists, Inc.copy paper, correction tape, markers 294.6606/30/2025
001-0550-67500-00 Midwest Uniform Supply, Inc shirts - JSpurrier 48.3606/30/2025
001-0550-67500-00 Midwest Uniform Supply, Inc shirts - TLinks 87.1206/30/2025
2,523.60Subtotal for Divison: 0550
001-0605-51000-00 IMEG Corp GFD Portion of PSB Power Study 1,790.31 000009295006/30/2025
001-0605-51500-00 Gatehouse Media real estate sales notice - acct #857927 170.7106/30/2025
001-0605-52500-00 Galesburg Sanitary Dist.05/25 service 188.6805/31/2025
001-0605-54000-00 Brightspeed 06/25 Service Acct #304035525 141.3306/30/2025
001-0605-54500-00 Beau Lehnhausen meals - fire academy EMT WK 4 - Peoria - BLehnhausen 155.0006/30/2025
001-0605-54500-00 Beau Lehnhausen meals - fire academy EMT WK 3 - Peoria - BLehnhausen 155.0006/30/2025
001-0605-54500-00 Kyle Shaw meals - fire academy - EMT - Week 4 - Peoria IL - KShaw 155.0006/30/2025
001-0605-54500-00 University of Illinois fire inspector I class - cust #@01095967 - OFallon IL - BSchmitt 700.0006/30/2025
001-0605-54500-00 Kyle Shaw meals - fire academy - EMT - Week 3 - Peoria IL - KShaw 155.0006/30/2025
001-0605-55500-00 Getz Fire Equipment Co., Inc.filled fire extinguisher, on site service 122.4006/30/2025
001-0605-55700-00 Howe Overhead Doors, Inc.2025 Overhead Door Maintenance Agreement as per quote - Traffic 200.00 000009290206/30/2025
001-0605-55700-00 American Pest Control Inc 06/25 pest service 55.0006/30/2025
001-0605-55700-00 American Pest Control Inc 06/25 pest service 55.0006/30/2025
001-0605-55700-00 American Pest Control Inc 06/25 pest service 55.0006/30/2025
001-0605-55700-00 American Pest Control Inc 06/25 pest service 55.0006/30/2025
001-0605-55700-00 Mechanical Service Inc.Replace Brooks Street Fire Station Generator as per bid specs 24,425.00 000009274706/30/2025
001-0605-55700-00 Howe Overhead Doors, Inc.installation of seals, rollers, weather seal, & rollers 386.7506/30/2025
001-0605-55700-00 Mechanical Service Inc.Concrete Pad for Brooks Street Fire Station Generator as per bid 2,300.00 000009274706/30/2025
AP-Transactions by Account (07/02/2025 - 3:11 PM)Page 6
Account Number Vendor AmountDescription PO No Date
001-0605-61000-00 Office Specialists, Inc.copy paper, rubber bands, markers, tape 89.2506/30/2025
001-0605-62500-00 Midstate Manufacturing, Inc.hose/fittings #61 49.9606/30/2025
001-0605-65000-00 Office Specialists, Inc.soap 185.6006/30/2025
001-0605-65000-00 Office Specialists, Inc.laundry detergent, paper towels 167.3206/30/2025
001-0605-65000-00 Office Specialists, Inc.paper towels 79.4406/30/2025
001-0605-65000-00 Office Specialists, Inc.paperclip dispenser 3.2706/30/2025
001-0605-66000-00 Liberty Flag & Specialty Flags 1,030.2906/30/2025
001-0605-67500-00 AEC Fire Safety & Security, Inc.front shield holder for helmet 276.0006/30/2025
001-0605-67500-00 Midwest Uniform Supply, Inc pants - THanson 60.0006/30/2025
001-0605-67500-00 MES Service Company LLC Custom aFire-Dex Turnout Pants 9,394.72 000009299106/30/2025
001-0605-67500-00 Midwest Uniform Supply, Inc pants - DCervantez 30.0006/30/2025
001-0605-67500-00 Midwest Uniform Supply, Inc pants - DCervantez 28.0006/30/2025
001-0605-67500-00 Midwest Uniform Supply, Inc pants - DCervantez 60.0006/30/2025
001-0605-67500-00 MES Service Company LLC Custom aFire-Dex Turnout Coat 12,506.23 000009299106/30/2025
001-0605-67500-00 Midwest Uniform Supply, Inc pants - DCervantez 60.0006/30/2025
001-0605-67500-00 Midwest Uniform Supply, Inc pants - THanson 30.0006/30/2025
001-0605-67500-00 Midwest Uniform Supply, Inc shirts - JNelson 87.9206/30/2025
55,403.18Subtotal for Divison: 0605
001-0630-54500-00 Brock Schmitt meals - IEMA leadership in todays world - Joliet IL- BSchmitt 47.0006/30/2025
001-0630-55500-00 Galesburg Communications, Inc.replaced power supply, battery backup control box cleaned 445.2506/30/2025
492.25Subtotal for Divison: 0630
Subtotal for Fund 001 161,311.77
011-0000-66000-00 Galesburg Builders Supply, Inc 2025 Supply of PCC Class PP2 638.75 000009292106/30/2025
011-0000-66000-00 Roanoke Concrete Products Co 2025 Supply of CLSM Flowable Mix 2 375.00 000009291106/30/2025
011-0000-66000-00 Tazewell County Asphalt Co, Inc 2025 Supply of Hot Mix Asphalt 2,783.00 000009290906/30/2025
011-0000-66000-00 Roanoke Concrete Products Co 2025 Supply of CLSM Flowable Mix 2 187.50 000009291106/30/2025
011-0000-66000-00 Tickle Asphalt Co., Ltd.2025 Supply of Hot Mix Asphalt 1,554.00 000009291006/30/2025
011-0000-66000-00 Tickle Asphalt Co., Ltd.2025 Supply of Hot Mix Asphalt 3,090.75 000009291006/30/2025
011-0000-66000-00 Roanoke Concrete Products Co 2025 Supply of PCC Class PP2 764.00 000009291806/30/2025
011-0000-66000-00 Tickle Asphalt Co., Ltd.2025 Supply of Hot Mix Asphalt 2,298.00 000009291006/30/2025
011-0000-66000-00 Tazewell County Asphalt Co, Inc 2025 Supply of Hot Mix Asphalt 4,596.32 000009290906/30/2025
16,287.32Subtotal for Divison: 0000
Subtotal for Fund 011 16,287.32
AP-Transactions by Account (07/02/2025 - 3:11 PM)Page 7
Account Number Vendor AmountDescription PO No Date
012-0000-76000-00 Klingner & Associates, P.C. - Architectural Groupasbestos abatement psb 5th Floor 863.2006/30/2025
012-0000-76000-00 Klingner & Associates, P.C. - Architectural GroupGalesburg fire department - sleeping quarters renovation 5,000.0006/30/2025
012-0000-76000-00 Emergency Telephone Systems Board Klingner Inv #85624 5th Fl Asbestos Abatement 1,268.5906/30/2025
7,131.79Subtotal for Divison: 0000
Subtotal for Fund 012 7,131.79
013-0000-51000-00 Hanson Professional Services, Inc Airport Master Plan Update 31,143.96 000009303906/30/2025
013-0000-67500-00 Ray O'Herron Co., Inc.Bulletproof vests and carriers for 7 officers - grant portion pa 2,253.16 000009302906/30/2025
33,397.12Subtotal for Divison: 0000
Subtotal for Fund 013 33,397.12
014-0000-51000-00 Bruner, Cooper and Zuck, Inc.Material testing for the 2025 construction season 945.00 000009292706/30/2025
014-0000-55500-00 Galesburg Welding, Inc tie down rods made, added slide parts for wheels, welded cone 153.7006/30/2025
014-0000-55700-00 Miller and Son Construction Co Addt'l sidewalk replacement 1,318.50 000009300306/30/2025
014-0000-55700-00 Miller and Son Construction Co Miscellaneous sidewalk replacement 45,090.90 000009300306/30/2025
014-0000-64500-00 Traffic Control Products Infared Camera System for IDOT 7,775.00 000009300706/30/2025
014-0000-64500-00 MDI Worldwide roll up brackets 90.0006/30/2025
014-0000-64500-00 Vulcan, Inc.Red Sheeting 444.0006/30/2025
014-0000-64500-00 Vulcan, Inc.Orange Sheeting 656.2506/30/2025
014-0000-64500-00 Sherwin Williams Co.lids for pails 22.8006/30/2025
014-0000-64500-00 Consolidated Electrical Distributor Sign Posts & Bases 4,787.9706/30/2025
014-0000-64500-00 Grainger, Inc.handles for paint stencils 55.2806/30/2025
014-0000-64500-00 Vulcan, Inc.Black EC Film for Signs 444.0006/30/2025
014-0000-64500-00 MDI Worldwide sign stands 578.0006/30/2025
014-0000-64500-00 Midstate Manufacturing, Inc.metal stencils 1,000.0006/30/2025
014-0000-66000-00 Galesburg Electric, Inc.splice kits 137.2406/30/2025
63,498.64Subtotal for Divison: 0000
Subtotal for Fund 014 63,498.64
016-0000-55800-00 Unmanned Vehicle Technologies Repair damaged DJI drone 5,609.00 000009303606/30/2025
5,609.00Subtotal for Divison: 0000
Subtotal for Fund 016 5,609.00
018-0000-55500-00 Nichols Diesel Service, Inc State & Fed test #112 57.2506/30/2025
AP-Transactions by Account (07/02/2025 - 3:11 PM)Page 8
Account Number Vendor AmountDescription PO No Date
018-0000-55500-00 Altorfer Inc.maintenance service 2,090.0006/30/2025
2,147.25Subtotal for Divison: 0000
Subtotal for Fund 018 2,147.25
019-0000-33385-00 Mindi Lehman refund of alcohol security deposit - Serres-Lehman wedding 300.0006/30/2025
019-0000-33385-00 Hayleigh Miller reissue vendor chk#100421 dtd12/2/24-Refund Alcohol Sec Deposit 300.0006/30/2025
019-0000-37900-00 Napa Auto Parts return battery for backup sump pump -18.0006/30/2025
582.00Subtotal for Divison: 0000
019-1905-51500-00 Gatehouse Media real estate sales notice - acct #857927 116.2306/30/2025
019-1905-51500-00 Gatehouse Media notice to bidders - acct #857927 154.8206/30/2025
019-1905-51500-00 WMOI - FM 05/25 radio ads 265.0006/30/2025
019-1905-51500-00 WGIL/WAAG/WLSR, Inc.05/25 radio ads 583.0006/30/2025
019-1905-54000-00 Brightspeed 06/25 Service Acct #304035525 33.3106/30/2025
019-1905-55000-00 Aaron Young CDL renewal reimbursement 30.0006/30/2025
019-1905-59537-00 Knox County Metro Expo Red Carpet Series Sponsor 10,000.00 000009304006/30/2025
019-1905-62500-00 Ford of Galesburg switch #573 109.9506/30/2025
11,292.31Subtotal for Divison: 1905
019-1910-52500-00 Galesburg Sanitary Dist.05/25 service 76.8705/31/2025
019-1910-54000-00 Brightspeed 06/25 Service Acct #304035525 166.5406/30/2025
019-1910-65000-00 Office Specialists, Inc.disinfectant spray, post it flags 38.9106/30/2025
019-1910-65000-00 Office Specialists, Inc.paper towels 92.1006/30/2025
019-1910-65000-00 Office Specialists, Inc.mop head 15.6706/30/2025
019-1910-65000-00 Office Specialists, Inc.mop head 22.9906/30/2025
019-1910-65000-00 Office Specialists, Inc.napkins, paper towels, toilet paper 167.7906/30/2025
019-1910-66000-00 Liberty Flag & Specialty Flags 66.7606/30/2025
019-1910-66000-00 Galesburg Electric, Inc.lights - council chambers 1,022.5006/30/2025
1,670.13Subtotal for Divison: 1910
019-1911-52500-00 Galesburg Sanitary Dist.05/25 service 258.5805/31/2025
019-1911-55700-00 Lambasio, Inc.repaired plugged toilet and sink 184.5006/30/2025
019-1911-57500-00 Vestis 04/25 service 9.2006/30/2025
019-1911-57500-00 Vestis 04/25 service 9.2006/30/2025
019-1911-57500-00 Vestis 03/25 service 9.2006/30/2025
019-1911-57500-00 Vestis 04/25 service 9.2006/30/2025
019-1911-57500-00 Vestis 04/25 service 9.2006/30/2025
AP-Transactions by Account (07/02/2025 - 3:11 PM)Page 9
Account Number Vendor AmountDescription PO No Date
019-1911-57500-00 Vestis 06/25 service 9.2006/30/2025
019-1911-65000-00 Office Specialists, Inc.napkins 88.8506/30/2025
019-1911-65000-00 Office Specialists, Inc.trash bags, disinfectant wipes 130.8806/30/2025
718.01Subtotal for Divison: 1911
019-1915-52500-00 Galesburg Sanitary Dist.05/25 service 188.6805/31/2025
019-1915-54000-00 Brightspeed 06/25 Service Acct #304035525 33.3106/30/2025
019-1915-55500-00 Nichols Diesel Service, Inc State & Fed test #506 57.2506/30/2025
019-1915-55500-00 Pomp's Tire - Galesburg mount tires on veh #516 348.0006/30/2025
019-1915-55700-00 Royal Cleaning Services 06/25 janitorial services 610.0006/30/2025
019-1915-55700-00 J.P. Benbow, Inc.replaced divertor - horse arena hydrant 300.4506/30/2025
019-1915-55700-00 Getz Fire Equipment Co., Inc.installed fire extinguisher, annual extinguisher service 81.0006/30/2025
019-1915-55700-00 Knox County Landfill 05/25 service acct #122 241.6605/31/2025
019-1915-55700-00 J F Ahern annual fire alarm inspection - monitoring - parks maintenance 572.0006/30/2025
019-1915-55700-00 Galesburg Electric, Inc.annual service agreement generators 199.9506/30/2025
019-1915-55700-00 American Pest Control Inc 06/25 pest service 70.0006/30/2025
019-1915-55700-00 American Pest Control Inc 06/25 pest service 40.0006/30/2025
019-1915-56000-00 Terry Allen, Inc Bersie Williams Area - Toilet Rental - 1 Regular Unit. One Day R 70.00 000009289206/30/2025
019-1915-57500-00 Vestis 06/25 service 74.8606/30/2025
019-1915-57500-00 Vestis 06/25 service 74.8606/30/2025
019-1915-57500-00 Vestis 04/25 service 74.8606/30/2025
019-1915-57500-00 Vestis 06/25 service 74.8606/30/2025
019-1915-59300-00 UniFirst First Aid Corp refill of first aid supplies 100.4106/30/2025
019-1915-62500-00 Nichols Diesel Service, Inc filter #503 17.9006/30/2025
019-1915-62500-00 Heritage Tractor LLC clutch spring #516 51.3806/30/2025
019-1915-62500-00 Pomp's Tire - Galesburg tires #516 2,834.3606/30/2025
019-1915-62500-00 Pomp's Tire - Galesburg tire #523 91.2706/30/2025
019-1915-62500-00 Pomp's Tire - Galesburg tire #503 290.0906/30/2025
019-1915-62500-00 Pomp's Tire - Galesburg tire #500 145.0506/30/2025
019-1915-62500-00 Ford of Galesburg fuel filter cap #503 62.6606/30/2025
019-1915-62500-00 Galesburg Welding, Inc angle iron #523 51.0406/30/2025
019-1915-62500-00 German-Bliss Equipment seal/sleave #520 35.1506/30/2025
019-1915-62500-00 Blunier Implement, Inc reissue vendor check # 100652 dtd 2/3/25 -Cutting Edge Bolt Kit 192.5106/30/2025
019-1915-62500-00 Blunier Implement, Inc reissue chk # 100652 dtd 2/3/25 Freight on Snowplow Parts#506 12.4706/30/2025
019-1915-62500-00 Ford of Galesburg leaf springs #503 1,610.2206/30/2025
019-1915-62500-00 Advance Auto Parts fuel pump #532 158.3606/30/2025
019-1915-62500-00 Advance Auto Parts filters #503 97.2606/30/2025
AP-Transactions by Account (07/02/2025 - 3:11 PM)Page 10
Account Number Vendor AmountDescription PO No Date
019-1915-62510-00 Herr Petroleum Corp 603.4 diesel #2, 826.8 gal unleaded ethanol 4,312.86 000009288006/30/2025
019-1915-62510-00 Herr Petroleum Corp 594.9 gal diesel #2, 463.2 gal unleaded ethanol 3,021.00 000009288006/30/2025
019-1915-63500-00 Timanda Landscaping & Garden Center coffee tree 159.9506/30/2025
019-1915-63500-00 Nutrien Ag Solutions Inc Herbicides 300.0006/30/2025
019-1915-65000-00 Office Specialists, Inc.toilet paper, cleaner 634.0506/30/2025
019-1915-65000-00 Office Specialists, Inc.urinal mats 19.6406/30/2025
019-1915-65000-00 Office Specialists, Inc.dish soap 88.6806/30/2025
019-1915-65000-00 Office Specialists, Inc.trash bags, large rubber bands 403.5006/30/2025
019-1915-65000-00 Office Specialists, Inc.urinal mats 39.2806/30/2025
019-1915-65000-00 Office Specialists, Inc.toilet paper 76.7506/30/2025
019-1915-65000-00 Office Specialists, Inc.toilet cleaner 99.9806/30/2025
019-1915-65500-00 Heritage Tractor LLC pin fasteners, spring locs 16.5206/30/2025
019-1915-66000-00 Sherwin Williams Co.paint 81.9006/30/2025
019-1915-66000-00 Galesburg Lumber & Construciton Supply, LLCbolts, nuts 33.7306/30/2025
019-1915-66000-00 Liberty Flag & Specialty Flags 303.0506/30/2025
019-1915-66000-00 Galesburg Lumber & Construciton Supply, LLCbolts, nuts 108.8206/30/2025
019-1915-68500-00 Hawkins, Inc misc chemicals 1,128.4406/30/2025
19,690.02Subtotal for Divison: 1915
019-1920-52500-00 Galesburg Sanitary Dist.05/25 service 76.8705/31/2025
019-1920-54000-00 Brightspeed 06/25 Service Acct #304035525 33.6806/30/2025
019-1920-55700-00 American Pest Control Inc 06/25 pest service 55.0006/30/2025
019-1920-56000-00 M&M Golf Cars, LLC rental golf carts - outing 400.0006/30/2025
019-1920-57500-00 Vestis 04/25 service 58.2306/30/2025
019-1920-57500-00 Vestis 06/25 service 58.2306/30/2025
019-1920-57500-00 Vestis 06/25 service 58.2306/30/2025
019-1920-57500-00 Vestis 06/25 service 58.2306/30/2025
019-1920-62500-00 Heritage Tractor LLC seal kit #559 160.6406/30/2025
019-1920-62510-00 Herr Petroleum Corp 171.7 gal diesel #2, 257 gal unleaded ethanol 1,288.87 000009293106/30/2025
019-1920-62510-00 Herr Petroleum Corp 164.6 gal diesel #2, 366.5 gal unleaded ethanol 1,489.66 000009293106/30/2025
019-1920-63500-00 HERITAGE LANDSCAPE SUPPLY GROUP INCproprietary adj nonionic drift control 260.0006/30/2025
019-1920-64000-00 HORNUNG'S GOLF PRODUCTS, INC golf gloves for resale 1,642.3606/30/2025
019-1920-64125-00 Atlantic Coca-Cola misc concessions 635.0406/30/2025
019-1920-64125-00 Atlantic Coca-Cola misc concessions 1,166.8506/30/2025
019-1920-64125-00 Atlantic Coca-Cola misc concessions 404.1206/30/2025
019-1920-64125-00 Butch's Pizza Inc.pizzas 101.5006/30/2025
019-1920-64125-00 SCNS SPORTS FOODS misc concessions 36.0006/30/2025
AP-Transactions by Account (07/02/2025 - 3:11 PM)Page 11
Account Number Vendor AmountDescription PO No Date
019-1920-64125-00 SCNS SPORTS FOODS misc concessions 101.6006/30/2025
019-1920-65000-00 Office Specialists, Inc.cups 71.6906/30/2025
019-1920-65000-00 Office Specialists, Inc.trash bags 42.7206/30/2025
019-1920-65000-00 Office Specialists, Inc.cleaner 30.0806/30/2025
019-1920-65500-00 MTI Distributing, Inc push frame, back gang assembly 1,571.0006/30/2025
019-1920-66000-00 Liberty Flag & Specialty Flags 123.8406/30/2025
019-1920-88300-00 DLL Finance LLC 2025 Lease of 52 Golf Carts & 1 Utility Vehicle as per agreemen 9,225.26 000009297006/30/2025
19,149.70Subtotal for Divison: 1920
019-1925-52500-00 Galesburg Sanitary Dist.05/25 service 97.8405/31/2025
019-1925-55700-00 J.P. Benbow, Inc.furnished and installed toilet - campground 504.3106/30/2025
019-1925-64000-00 The Home City Ice Company bagged ice 268.3006/30/2025
019-1925-64000-00 Baxter's Firewood & Mulch firewood bundles 1,500.0006/30/2025
2,370.45Subtotal for Divison: 1925
019-1930-64125-00 Atlantic Coca-Cola misc concessions 392.6406/30/2025
019-1930-64125-00 Atlantic Coca-Cola misc concessions 115.8706/30/2025
019-1930-65000-00 Office Specialists, Inc.toilet paper, paper towels, trash bags 230.0806/30/2025
738.59Subtotal for Divison: 1930
019-1935-52500-00 Galesburg Sanitary Dist.05/25 service 13.9805/31/2025
019-1935-54000-00 Brightspeed 06/25 Service Acct #304035525 98.1706/30/2025
019-1935-55700-00 American Pest Control Inc 06/25 pest service 80.0006/30/2025
019-1935-55700-00 J F Ahern assist with FAID elevator inspection - work order #1843306 700.0006/30/2025
019-1935-57500-00 Vestis 04/25 service 454.4806/30/2025
019-1935-57500-00 Vestis 06/25 service 454.4806/30/2025
019-1935-57500-00 Vestis 06/25 service 454.4806/30/2025
019-1935-57500-00 Vestis 06/25 service 454.4806/30/2025
2,710.07Subtotal for Divison: 1935
019-1945-52500-00 Galesburg Sanitary Dist.05/25 service 20.9605/31/2025
019-1945-55700-00 American Pest Control Inc 06/25 pest service 95.0006/30/2025
115.96Subtotal for Divison: 1945
019-1950-52500-00 Galesburg Sanitary Dist.05/25 service 104.8205/31/2025
019-1950-55700-00 American Pest Control Inc 06/25 pest service 55.0006/30/2025
019-1950-64000-00 Office Specialists, Inc.markers, hole reinforcements 27.1406/30/2025
019-1950-64125-00 Gold Medal - Central Illinois, LLC misc concessions 817.7106/30/2025
AP-Transactions by Account (07/02/2025 - 3:11 PM)Page 12
Account Number Vendor AmountDescription PO No Date
019-1950-64125-00 Atlantic Coca-Cola misc concessions 161.1906/30/2025
019-1950-64125-00 Atlantic Coca-Cola misc concessions 397.0506/30/2025
019-1950-64125-00 Atlantic Coca-Cola misc concessions 299.2206/30/2025
019-1950-64125-00 Butch's Pizza Inc.pizzas 346.5006/30/2025
019-1950-64125-00 Gold Medal - Central Illinois, LLC misc concessions 1,845.3906/30/2025
019-1950-64125-00 Butch's Pizza Inc.pizzas 217.7006/30/2025
019-1950-64125-00 Gold Medal - Central Illinois, LLC misc concessions 1,143.1306/30/2025
019-1950-64125-00 Gold Medal - Central Illinois, LLC misc concessions 447.5106/30/2025
019-1950-64125-00 Gold Medal - Central Illinois, LLC misc concessions 2,514.6506/30/2025
019-1950-64125-00 Gold Medal - Central Illinois, LLC misc concessions 1,014.1506/30/2025
019-1950-65000-00 Office Specialists, Inc.toilet paper, trash bags, paper towels, napkins 157.2606/30/2025
019-1950-65000-00 Office Specialists, Inc.cleaner 166.5706/30/2025
019-1950-65500-00 Heritage Pool Supply Group Inc clean & prep solution, epoxy 3,021.1906/30/2025
019-1950-68500-00 Hawkins, Inc misc chemicals 868.9606/30/2025
019-1950-68500-00 Hawkins, Inc misc chemicals 967.8206/30/2025
019-1950-68500-00 Hawkins, Inc misc chemicals 1,031.9806/30/2025
15,604.94Subtotal for Divison: 1950
019-1955-54000-00 Brightspeed 06/25 Service Acct #304035525 8.8406/30/2025
019-1955-55700-00 American Pest Control Inc 06/25 pest service 40.0006/30/2025
48.84Subtotal for Divison: 1955
019-1960-52500-00 Galesburg Sanitary Dist.05/25 service 153.7405/31/2025
019-1960-55700-00 American Pest Control Inc 06/25 pest service 60.0006/30/2025
019-1960-55700-00 American Pest Control Inc 06/25 pest service 40.0006/30/2025
253.74Subtotal for Divison: 1960
019-1965-51000-00 Lacky Monument Co.engraving - date of passing - Remer 250.0006/30/2025
019-1965-51500-00 Discount Printing Laminate Posters 120.0006/30/2025
019-1965-54000-00 Brightspeed 06/25 Service Acct #304035525 23.6306/30/2025
019-1965-55700-00 American Pest Control Inc 06/25 pest service 50.0006/30/2025
019-1965-55700-00 American Pest Control Inc 06/25 pest service 50.0006/30/2025
019-1965-57500-00 Vestis 04/25 service 39.4406/30/2025
019-1965-57500-00 Vestis 06/25 service 47.2406/30/2025
019-1965-57500-00 Vestis 06/25 service 47.2406/30/2025
019-1965-57500-00 Vestis 06/25 service 39.4406/30/2025
019-1965-62500-00 Pomp's Tire - Galesburg tires #585 95.0006/30/2025
019-1965-62510-00 Herr Petroleum Corp 223.1 gal diesel #2 653.83 000009288106/30/2025
AP-Transactions by Account (07/02/2025 - 3:11 PM)Page 13
Account Number Vendor AmountDescription PO No Date
019-1965-65500-00 Scott Equipment, LLC mower belts 150.0006/30/2025
019-1965-66000-00 Liberty Flag & Specialty Flags 207.6106/30/2025
1,773.43Subtotal for Divison: 1965
019-1975-52500-00 Galesburg Sanitary Dist.05/25 service 6.9905/31/2025
019-1975-54000-00 Brightspeed 06/25 Service Acct #304035525 48.1006/30/2025
55.09Subtotal for Divison: 1975
Subtotal for Fund 019 76,773.28
020-0000-54000-00 Brightspeed 06/25 Service Acct #304035525 66.6206/30/2025
020-0000-62500-00 Advance Auto Parts oil filter #351 42.1206/30/2025
108.74Subtotal for Divison: 0000
Subtotal for Fund 020 108.74
023-0000-51500-00 Gatehouse Media real estate sales notice - acct #857927 161.6306/30/2025
023-0000-83100-00 Paul Holman instal eaves,door, shelf, patch floor -1319 S Seminary 997.5006/30/2025
023-0000-83100-00 AMP Companies Inc install lights,ceiling fans,switches,piping - 1051 N Academy St 3,865.5506/30/2025
023-0000-83100-00 Locke's Roofing and Siding, Inc.tear off and install roof - 1261 Harrison St 4,037.5006/30/2025
023-0000-83100-00 Alexander S Pont exclusion and sealing work - 1221 S Seminary St 1,254.0006/30/2025
023-0000-83100-00 Mangieri Electric, Inc replacement of electrical service,outlets,light-1245 Rock Island 4,467.8506/30/2025
14,784.03Subtotal for Divison: 0000
Subtotal for Fund 023 14,784.03
024-0000-83100-00 Graham Hospital Association development agreement- project for 2nd entrance -Graham Hospital 250,000.0006/30/2025
024-0000-83100-00 Galesburg Museums, Inc 07/25 - Discovery Depot Grant 8,333.3306/30/2025
024-0000-83100-00 Galesburg Heritage Days Living History Assoc., Inccommunity event sponsorship - Heritage Days 10,000.0006/30/2025
024-0000-88300-00 Michael Breslin 07/25 Parking Lot Lease 311.6006/30/2025
024-0000-88300-00 Patrick Breslin 07/25 parking lot lease 311.6006/30/2025
268,956.53Subtotal for Divison: 0000
Subtotal for Fund 024 268,956.53
030-0320-51500-00 WGIL/WAAG/WLSR, Inc.01/25 radio ads 150.0006/30/2025
030-0320-52500-00 Galesburg Sanitary Dist.05/25 service 12.5805/31/2025
030-0320-54000-00 Brightspeed 06/25 Service Acct #304035525 64.6506/30/2025
AP-Transactions by Account (07/02/2025 - 3:11 PM)Page 14
Account Number Vendor AmountDescription PO No Date
030-0320-54500-00 Kraig Boynton mileage - HSTP meeting - Peoria - KBoynton 35.7006/30/2025
030-0320-55500-00 GSI Systems, Inc Return of Unused Cameras -1,193.9809/30/2024
030-0320-55500-00 Nichols Diesel Service, Inc State & Fed testing #470 57.2505/31/2025
030-0320-61000-00 Office Specialists, Inc.note pads 11.8706/30/2025
030-0320-61700-00 GSI Systems, Inc Hard Drive Reader, Docking Station, Wi-Fi Dongle 164.8910/28/2024
030-0320-62500-00 Napa Auto Parts rotors 324.9406/30/2025
030-0320-62500-00 Napa Auto Parts bearings, oil seal 107.3406/30/2025
030-0320-62500-00 Napa Auto Parts calipers, fleet pads, brake rotors, bearings, seal, core deposit 831.9006/30/2025
030-0320-62510-00 Herr Petroleum Corp 307.3 gal unleaded ethanol 815.44 000009287906/30/2025
030-0320-62510-00 Herr Petroleum Corp 273.2 gal unleaded ethanol 749.41 000009287906/30/2025
030-0320-62510-00 Herr Petroleum Corp 234.2 gal unleaded ethanol 621.46 000009287906/30/2025
030-0320-62510-00 Herr Petroleum Corp 254.4 unleaded ethanol 697.84 000009287906/30/2025
030-0320-65500-00 Valley Distribution Corp.Customer #24096 Paratransit 5W30 2,290.50 000009302505/31/2025
030-0320-65500-00 Napa Auto Parts gasket, drain plug 51.3506/30/2025
030-0320-65500-00 Valley Distribution Corp.Customer #24096 Paratransit Antifreeze HD HOAT 50/50 443.38 000009302505/31/2025
6,236.52Subtotal for Divison: 0320
030-0370-51000-00 OSF Occupational Medicine pre employment exam 195.0006/30/2025
030-0370-51000-00 OSF Occupational Medicine pre employment exam 195.0006/30/2025
030-0370-51500-00 WGIL/WAAG/WLSR, Inc.01/25 radio ads 150.0006/30/2025
030-0370-51500-00 Allegra Print & Imaging punch cards - fixed route 115.7506/30/2025
030-0370-52500-00 Galesburg Sanitary Dist.05/25 service 29.3505/31/2025
030-0370-54000-00 Brightspeed 06/25 Service Acct #304035525 128.8806/30/2025
030-0370-54500-00 Kraig Boynton mileage - HSTP meeting - Peoria - KBoynton 35.7006/30/2025
030-0370-55500-00 Getz Fire Equipment Co., Inc.filled fire extinguisher, hydrotest, annual service 748.6506/30/2025
030-0370-55500-00 GSI Systems, Inc Return of Unused Cameras -1,193.9909/30/2024
030-0370-55700-00 American Pest Control Inc 06/25 pest service 65.0006/30/2025
030-0370-55700-00 J F Ahern May Annual Sprinkler Inspection 268.0406/30/2025
030-0370-55700-00 Howe Overhead Doors, Inc.serviced door & operator, replaced 3 button station 300.0005/31/2025
030-0370-57500-00 Cintas, Inc 06/25 service 244.5506/30/2025
030-0370-57500-00 Cintas, Inc 06/25 service 329.3406/30/2025
030-0370-57500-00 Cintas, Inc 06/25 service 198.7206/30/2025
030-0370-62500-00 Napa Auto Parts crankcase filter 79.0206/30/2025
030-0370-62500-00 O'Reilly Auto Parts wheel bearing 10.1206/30/2025
030-0370-62500-00 Napa Auto Parts brake pad 105.1206/30/2025
030-0370-62500-00 Napa Auto Parts oil filter 29.5906/30/2025
030-0370-62500-00 Gillig heater control valve, def head unit 1,493.8206/30/2025
AP-Transactions by Account (07/02/2025 - 3:11 PM)Page 15
Account Number Vendor AmountDescription PO No Date
030-0370-62510-00 Herr Petroleum Corp 616.5 gal diesel #2 1,813.97 000009287906/30/2025
030-0370-63000-00 Napa Auto Parts light 44.4505/31/2025
030-0370-63000-00 Napa Auto Parts return nozzle, light -53.6405/31/2025
030-0370-63000-00 Napa Auto Parts oil 13.9605/31/2025
030-0370-63000-00 Napa Auto Parts nozzle 9.1905/31/2025
030-0370-63000-00 Advance Auto Parts absorbent clay 499.6006/30/2025
030-0370-65500-00 Valley Distribution Corp.Customer #24096 Fixed Route Antifreeze HD HOAT 50/50 443.38 000009302505/31/2025
030-0370-65500-00 Valley Distribution Corp.Customer #24096 Fixed Route 15W40 2,293.50 000009302505/31/2025
030-0370-65500-00 Napa Auto Parts gear oil 38.9706/30/2025
8,631.04Subtotal for Divison: 0370
Subtotal for Fund 030 14,867.56
032-0000-55500-00 GSI Systems, Inc Purchase of Cameras & Hardware for new and anticipated buses. 25,290.29 000009302206/30/2025
25,290.29Subtotal for Divison: 0000
Subtotal for Fund 032 25,290.29
049-0000-51000-00 Appraisal One, Inc Appraisal - 224 S Seminary St 1,500.0006/30/2025
1,500.00Subtotal for Divison: 0000
Subtotal for Fund 049 1,500.00
052-0000-51000-00 PFM Bonds Series 2023 1,500.0006/30/2025
1,500.00Subtotal for Divison: 0000
Subtotal for Fund 052 1,500.00
057-0000-61700-00 Office Specialists, Inc.computer, windows license, barcode scanner kit, drawer, printer 2,416.0006/30/2025
057-0000-61700-00 Vorp Energy LLC Vorp Energy MDT Solar Surveillance trailer with 1200W solar arra 21,241.50 000009302006/30/2025
057-0000-61700-00 Vorp Energy LLC Delivery 2,550.00 000009302006/30/2025
26,207.50Subtotal for Divison: 0000
Subtotal for Fund 057 26,207.50
058-0000-66500-00 Koenig Body & Equipment, Inc.tool box #252 1,425.4606/30/2025
058-0000-66500-00 Koenig Body & Equipment, Inc.tool box #251 1,425.4606/30/2025
058-0000-71000-00 MTI Distributing, Inc Less Trade In 2019 JD 1600 Wide Area Mower Unit #522 -6,000.00 000009260306/30/2025
AP-Transactions by Account (07/02/2025 - 3:11 PM)Page 16
Account Number Vendor AmountDescription PO No Date
058-0000-71000-00 MTI Distributing, Inc Toro Groundsmaster w/Cab 4010-D #30636 Unit #522 109,368.68 000009260306/30/2025
106,219.60Subtotal for Divison: 0000
Subtotal for Fund 058 106,219.60
061-0000-10701-00 IL Rural Water Assn.01/26 - 07/26 - IL Rural Water Assn Dues 286.0006/30/2025
061-0000-10701-00 Jensen Information Tech Inc 2ea Galesburg and Oquawka - Watchguard T40 - Jan to Aug 2026 159.99 000009303806/30/2025
061-0000-20101-00 FORREST INNESS Refund Check 062812-000, 249 OLIVE ST 59.9806/26/2025
061-0000-20101-00 DORIS FISHER Refund Check 066296-000, 1046 MCCLURE ST 64.0407/01/2025
061-0000-20101-00 JOHN LEGG Refund Check 065479-000, 106 ILLINOIS AVE 72.6506/18/2025
061-0000-20101-00 PAMELA LEE Refund Check 061904-000, 2130 CHRISTOPHER DR 75.5006/16/2025
061-0000-20101-00 RYLAN HEINRICH reissue ub refund check #100210 dtd 10/21/24 066929-000, 23.8406/30/2025
061-0000-20101-00 DAWSON JOHNSON Refund Check 062414-000, 859 DAY ST 11.7007/01/2025
061-0000-20101-00 EMILY BURRELL Refund Check 065542-000, 1699 MAPLE AVE 49.0407/01/2025
061-0000-20101-00 CLASSIC INVESTMENTS LLC Refund Check 067905-001, 551 MONROE ST 74.7306/18/2025
061-0000-20101-00 TIMOTHY DOWERS Refund Check 005783-020, 1595 N KELLOGG ST 120.1606/19/2025
061-0000-20101-00 SHANNON COX Refund Check 067332-001, 1735 INDIANA DR 35.8006/19/2025
061-0000-20101-00 BRION COZIAHR Refund Check 020335-000, 238 E PROSPECT ST 18.1806/18/2025
061-0000-20101-00 SHANNON COX Refund Check 067332-001, 1735 INDIANA DR 18.2606/19/2025
061-0000-20101-00 NICHOLAS BRYANT Refund Check 069243-000, 442 S CHAMBERS ST 77.9606/11/2025
061-0000-20101-00 KOLE KENAN Refund Check 062158-000, 709 E DAYTON ST 110.0906/11/2025
061-0000-20101-00 BETTY ANDERSON Refund Check 062801-001, 156 N IVAN AVE 46.8606/11/2025
061-0000-20101-00 DOLORES ANDERSON Refund Check 018648-002, 1724 MEADOW DR 98.9606/11/2025
061-0000-20101-00 TAIWO AGBAJE Refund Check 069292-000, 540 N PRAIRIE ST 6 144.8106/11/2025
061-0000-20101-00 EDDIE BOLDEN Refund Check 068852-003, 1532 S SEMINARY ST 88.6106/11/2025
061-0000-20101-00 EDDIE BOLDEN Refund Check 068852-001, 1687 INDIANA DR 88.6106/11/2025
061-0000-20101-00 GUY BOLOMPETI Refund Check 066760-000, 576 MAPLE AVE 1 93.9506/18/2025
061-0000-20101-00 MARIA BONILLA Refund Check 065932-000, 281 LOMBARD ST 22.3906/25/2025
061-0000-20101-00 KADYN AVENDANO Refund Check 067733-001, 1419 E FIFTH ST 76.7507/01/2025
061-0000-20101-00 TYLYNN BELL reissue ub Refund Check #100386 dtd 12/2/24 066871-000 134.9306/30/2025
061-0000-20101-00 MARY BETTS Refund Check 045925-010, 578 JEFFERSON ST 106.2806/25/2025
061-0000-20101-00 MICHAEL BIRD reissue ub refund Check #100951 dtd 4/21/25 - 069130-000 146.5106/30/2025
061-0000-20101-00 TROY BLEYAERT Refund Check 007683-001, 911 WILLARD ST 70.4206/25/2025
061-0000-20101-00 CARLOS JUAREZ Refund Check 047278-004, 735 W SOUTH ST 122.3306/25/2025
061-0000-20101-00 JEREMY KENNEDY Refund Check 048298-001, 1555 E FIFTH ST 101.2106/18/2025
061-0000-20101-00 DORIS COX Refund Check 023314-000, 718 CENTURY ESTATES 28.1006/16/2025
061-0000-20101-00 MASON FRENCH Refund Check 051723-005, 99 WALNUT AVE 106.4607/01/2025
AP-Transactions by Account (07/02/2025 - 3:11 PM)Page 17
Account Number Vendor AmountDescription PO No Date
061-0000-20101-00 DEVIN KILGORE Refund Check 056823-000, 2140 DANIEL DR SOUTH 8.9406/18/2025
061-0000-20101-00 ROBERT EARP ESTATE Refund Check 044667-000, 1658 ORIOLE DR 41.9706/25/2025
061-0000-20101-00 TALIA HAWKINS Refund Check 066242-000, 1574 MCKNIGHT ST 46.1906/11/2025
061-0000-20101-00 RYAN HILLIER Refund Check 067297-000, 372 LAWRENCE AVE 58.0907/01/2025
061-0000-20101-00 CARL FAULKNER Refund Check 009179-001, 1572 MOSHIER AVE 114.3906/25/2025
061-0000-20101-00 CLAIRE JAMES Refund Check 053285-001, 641 W SOUTH ST 68.7806/18/2025
061-0000-20101-00 CAROLYN PEARSON Refund Check 067289-000, 532 OAK ST 93.7906/18/2025
061-0000-20101-00 KHOREY YOUNG Refund Check 049730-003, 1248 MONROE ST 46.1007/01/2025
061-0000-20101-00 YVONNE MIXON Refund Check 060134-000, 248 SUMNER ST 80.6806/11/2025
061-0000-20101-00 LUCIAN WOODRUFF Refund Check 069314-000, 587 MONMOUTH BLVD 116.3806/18/2025
061-0000-20101-00 EMILY ROTH ANDERSON reissue ub refund Check#100530 dtd 1/6/25 005741-000 1,397.4306/30/2025
061-0000-20101-00 MADISON MORGAN Refund Check 066408-000, 78 LORRAINE DR 66.6507/01/2025
061-0000-20101-00 NISSAN OF GALESBURG LLC Refund Check 066881-000, 1687 N HENDERSON ST 123.3907/01/2025
061-0000-20101-00 FELIX MENTZEL Refund Check 067952-000, 972 CHAMBERLAIN ST 14.2606/11/2025
061-0000-20101-00 MITCHELL MCCOY Refund Check 066207-000, 834 W NORTH ST 72.1407/01/2025
061-0000-20101-00 MELLISSA MCNICHOLAS Refund Check 067512-000, 1944 N SEMINARY ST 18.2606/18/2025
061-0000-20101-00 STEVEN SMITH Refund Check 008928-000, 1205 KLEIN AVE 8.1006/12/2025
061-0000-20101-00 MEGAN WRIGHT Refund Check 042676-002, 219 N ARTHUR AVE 26.2706/18/2025
061-0000-20101-00 TDSP INVESTMENTS LLC Refund Check 068850-000, 544 W TOMPKINS ST 160.0006/19/2025
061-0000-20101-00 MICHAEL WILSON Refund Check 058992-000, 693 CENTURY ESTATES 24.3906/11/2025
061-0000-20101-00 LAURA LIYUNDULA Refund Check 067834-001, 997 E NORTH ST 35.8406/11/2025
061-0000-20101-00 THOMAS MOSES Refund Check 011922-001, 1442 N CHERRY ST 8.2706/18/2025
061-0000-20101-00 LEANNE SIMS Refund Check 064322-000, 249 N WHITESBORO ST 1.1906/19/2025
061-0000-20101-00 MARIA ODUCA Refund Check 059503-000, 352 BEDI AVE 84.2206/19/2025
061-0000-20101-00 BEECHER SYKES Refund Check 050764-001, 545 N PRAIRIE ST 23.2606/18/2025
061-0000-20101-00 BRENDA POTTER Refund Check 068642-000, 522 PHILLIPS ST 84.2907/01/2025
061-0000-20101-00 DONNA YELM ESTATE reissue - ub refund Check 100673 Dtd. 02/03/25 006698-000, 18.7306/30/2025
061-0000-20101-00 JUDITH RYLANDER Refund Check 065935-000, 280 PARK LANE AVE 89.2206/25/2025
061-0000-20101-00 MELLISSA MCNICHOLAS Refund Check 067512-000, 1944 N SEMINARY ST 17.2206/18/2025
061-0000-20101-00 JACOB REFFETT Refund Check 062293-001, 1332 IMPERIAL AVE 101.6907/01/2025
061-0000-20101-00 LOCKWOOD CONSTRUCTION LLC Refund of Hydrant Meter Deposit 408.3706/30/2025
061-0000-20101-00 RUHL & RUHL REALTORS Refund Check 058835-006, 1431 N WEST ST 112.3306/25/2025
061-0000-20101-00 ERIC MCGRAW Refund Check 010484-001, 1338 WILLARD ST 39.7107/01/2025
061-0000-20101-00 MARK MARTIN Refund Check 005097-078, 1761 S CHERRY ST 67.6006/16/2025
061-0000-20101-00 RUSSELL NEGRE Refund Check 064163-001, 353 W FIRST ST 108.4407/01/2025
061-0000-20101-00 DREW WITHERELL Refund Check 055857-000, 1755 ROBERTSON AVE 50.5806/18/2025
061-0000-20101-00 PATRICK YOUNG Refund Check 016622-029, 25 CHESTNUT ST 126.2906/18/2025
AP-Transactions by Account (07/02/2025 - 3:11 PM)Page 18
Account Number Vendor AmountDescription PO No Date
061-0000-20101-00 EMEKA ONWUAMEZE Refund Check 052833-000, 2196 SANDEEP DR 55.8506/18/2025
061-0000-20101-00 NICHOLAS NITTI Refund Check 068255-000, 809 E THIRD ST 112.0606/19/2025
061-0000-20101-00 SKYLOR MONTGOMERY Refund Check 050657-001, 1306 E NORTH ST 34.6306/18/2025
061-0000-20101-00 DANNY SCOTT Refund Check 011264-007, 500 GREENLEAF ST 67.6006/16/2025
061-0000-20101-00 LANA MASON Refund Check 066298-000, 255 N FARNHAM ST 110.3406/25/2025
061-0000-20101-00 DUSTIN ZIMMERMAN Refund Check 060051-000, 1062 N CHERRY ST 34.8106/26/2025
061-0000-20101-00 DEREK NIX Refund Check 068019-000, 85 S SEMINARY ST 7 95.1806/18/2025
061-0000-20101-00 TANYA THEOBALD Refund Check 051655-002, 1873 WASHINGTON ST 147.6106/11/2025
061-0000-51000-00 Knox County Recorders Office 05/25 service - Laredo 24.3006/30/2025
061-0000-51000-00 Credit Collection Partners 05/25 service 421.7406/30/2025
061-0000-51000-00 US Sterling Capital Corp., Inc.Millerdgeville State Bank 240.0006/30/2025
061-0000-51000-00 Pace Analytical Services LLC water testing 25.0006/30/2025
061-0000-51000-00 US Sterling Capital Corp., Inc.Sawyer Savings Bank 240.0006/30/2025
061-0000-51000-00 Pace Analytical Services LLC water testing 4,200.0006/30/2025
061-0000-51010-00 Associated Court Reporters transcript of deposition 249.0006/30/2025
061-0000-51500-00 Gatehouse Media real estate sales notice - acct #857927 136.6606/30/2025
061-0000-51500-00 Gatehouse Media real estate sales notice - acct #857927 111.6906/30/2025
061-0000-51500-00 Sebis Direct Inc 05/25 - utility billing 967.8306/30/2025
061-0000-51500-00 Sebis Direct Inc 05/25 - water quality report 225.0006/30/2025
061-0000-52300-00 Nicor Gas 05/25 service acct #20-72-70-1000 9 53.2105/31/2025
061-0000-52300-00 Nicor Gas 05/25 service acct #14-51-15-5411 6 695.0705/31/2025
061-0000-52500-00 Galesburg Sanitary Dist.05/25 service 132.7805/31/2025
061-0000-54000-00 Brightspeed 06/25 Service Acct #304035525 125.4106/30/2025
061-0000-55000-00 IL Rural Water Assn.07/25 -12/25 - IL Rural Water Assn Dues 286.0006/30/2025
061-0000-55500-00 AMP Companies Inc Troubleshot relay for starter 159.0006/30/2025
061-0000-55500-00 Altorfer Inc.fuel tube and adapter in cylinder head removed and replaced 1,545.2806/30/2025
061-0000-55500-00 Sidener Environmental Service, Inc.CHLORINATOR PARTS & MAINTENANCE 2025 6,585.79 000009300606/30/2025
061-0000-55700-00 Helm Mechanical / Helm Service furnish and install refrigerant compressor 4,974.0006/30/2025
061-0000-55700-00 American Pest Control Inc 06/25 pest service 55.0006/30/2025
061-0000-55700-00 Galesburg Welding, Inc sheered and drilled plate to bolt centers holes 70.4006/30/2025
061-0000-55700-00 Royal Cleaning Services 06/25 janitorial services 563.0006/30/2025
061-0000-55800-00 Jensen Information Tech Inc 2ea Galesburg and Oquawka - Watchguard T40 - Sept to Dec 2025 79.99 000009303806/30/2025
061-0000-59300-00 UniFirst First Aid Corp refill of first aid supplies 130.8206/30/2025
061-0000-61000-00 Office Specialists, Inc.copy paper 48.9906/30/2025
061-0000-65000-00 Office Specialists, Inc.sponge 8.5006/30/2025
061-0000-65000-00 Office Specialists, Inc.soap, paper towels, floor cleaner, dish soap 141.8706/30/2025
061-0000-65500-00 Sidener Environmental Service, Inc.sensor kit, sensors 404.1506/30/2025
AP-Transactions by Account (07/02/2025 - 3:11 PM)Page 19
Account Number Vendor AmountDescription PO No Date
061-0000-66000-00 Core & Main flange, valves, nuts, gaskets, bolts 2,000.1906/30/2025
061-0000-66000-00 Core & Main cored plugs 168.0006/30/2025
061-0000-66000-00 Core & Main wedges 250.0006/30/2025
061-0000-66000-00 Gunther Construction Co., a div. of UCM, IncFA-1 FILL SAND DELIVERED 475.81 000009290006/30/2025
061-0000-66000-00 Core & Main minn ball curbs 838.1006/30/2025
061-0000-66000-00 Lock & Key Shop LLC keys 48.0006/30/2025
061-0000-66000-00 Roanoke Concrete Products Co PORTLAND CEMENT CONCRETE (CL SI) - DELIVERED 299.50 000009290106/30/2025
061-0000-66000-00 Roanoke Concrete Products Co PORTLAND CEMENT CONCRETE (CL SI) - DELIVERED 1,412.75 000009290106/30/2025
061-0000-66000-00 Office Specialists, Inc.return of wall clock -27.1206/30/2025
061-0000-66000-00 USA Bluebook, Inc.gate box aligner 203.8306/30/2025
061-0000-66000-00 Liberty Flag & Specialty Flags 247.6806/30/2025
061-0000-66500-00 Schulte Supply, Inc.manhole hook 40.0006/30/2025
061-0000-66700-00 Core & Main meters 1,860.0006/30/2025
061-0000-66700-00 Core & Main water meters 2,600.0006/30/2025
061-0000-66700-00 Core & Main water meters 1,464.0006/30/2025
061-0000-66700-00 Core & Main water meters 2,600.0006/30/2025
061-0000-68500-00 IDEXX Distribution Inc.misc chemicals 1,866.6506/30/2025
061-0000-68500-00 Hawkins, Inc 2025 Gas Chlorine for Water Division as per your bid. Will orde 5,166.00 000009288806/30/2025
061-0000-68500-00 USA Bluebook, Inc.misc chemicals 131.4206/30/2025
061-0000-68500-00 USA Bluebook, Inc.misc chemicals 608.1506/30/2025
061-0000-68700-00 Core & Main 2025 Large Water Meters for Resale (Blanket PO. Will order as ne 3,662.40 000009296206/30/2025
061-0000-68700-00 Core & Main 2025 Large Water Meters for Resale (Blanket PO. Will order as ne 996.00 000009296206/30/2025
061-0000-68700-00 Core & Main 2025 Large Water Meters for Resale (Blanket PO. Will order as ne 4,656.00 000009296206/30/2025
061-0000-68700-00 Core & Main 2025 Large Water Meters for Resale (Blanket PO. Will order as ne 2,440.00 000009296206/30/2025
061-0000-83100-00 AMP Companies Inc connected water service - 422 E North St 143.5306/30/2025
061-0000-83100-00 AMP Companies Inc connected water service - 431 Greenleaf 165.1306/30/2025
061-0000-83100-00 AMP Companies Inc connected water service - 433 E Dudley St 207.8806/30/2025
061-0000-83100-00 AMP Companies Inc connected water service - 1953 E Main St 199.6306/30/2025
061-0000-83100-00 AMP Companies Inc connected water service - 256 Seldon St 202.9806/30/2025
061-0000-83100-00 AMP Companies Inc connected water service - 1477 Williams St 207.8006/30/2025
061-0000-83100-00 AMP Companies Inc connected water service - 360 E Dayton St 106.0006/30/2025
061-0000-83100-00 AMP Companies Inc connected water service - 447 Maple Ave 170.1406/30/2025
061-0000-83100-00 AMP Companies Inc connected water service - 806 E Losey St 155.1606/30/2025
061-0000-83100-00 AMP Companies Inc connected water service - 442 & 443 Dudley St 209.1606/30/2025
061-0000-83100-00 AMP Companies Inc connected water service - 973 S Pearl St 205.9106/30/2025
061-0000-83100-00 AMP Companies Inc connected water service - 564 N Pearl St 210.7906/30/2025
AP-Transactions by Account (07/02/2025 - 3:11 PM)Page 20
Account Number Vendor AmountDescription PO No Date
66,448.58Subtotal for Divison: 0000
Subtotal for Fund 061 66,448.58
067-0000-20101-00 MELLISSA MCNICHOLAS Refund Check 067512-000, 1944 N SEMINARY ST 26.2306/18/2025
067-0000-20101-00 SHANNON COX Refund Check 067332-001, 1735 INDIANA DR 26.2306/19/2025
067-0000-51000-00 Knox County Recorders Office 05/25 service - Laredo 24.3006/30/2025
067-0000-51500-00 Sebis Direct Inc 05/25 - utility billing 483.8406/30/2025
067-0000-59501-00 Knox County Landfill 05/25 service acct #121 34,329.9505/31/2025
34,890.55Subtotal for Divison: 0000
Subtotal for Fund 067 34,890.55
078-0000-51000-00 OSF Occupational Medicine pre employment exam 65.0006/30/2025
078-0000-51000-00 OSF Occupational Medicine pre employment exam 65.0006/30/2025
078-0000-51000-00 OSF Occupational Medicine pre employment exam 65.0006/30/2025
078-0000-51000-00 OSF Occupational Medicine pre employment exam 65.0006/30/2025
078-0000-51000-00 OSF Occupational Medicine pre employment exam 65.0006/30/2025
078-0000-51000-00 OSF Occupational Medicine pre employment exam 65.0006/30/2025
078-0000-51000-00 OSF Occupational Medicine pre employment exam 65.0006/30/2025
078-0000-51000-00 OSF Occupational Medicine pre employment exam 65.0006/30/2025
078-0000-51000-00 OSF Occupational Medicine pre employment exam 65.0006/30/2025
078-0000-51000-00 OSF Occupational Medicine pre employment exam 60.0006/30/2025
078-0000-51000-00 OSF Occupational Medicine pre employment exam 65.0006/30/2025
078-0000-51000-00 OSF Occupational Medicine pre employment exam 65.0006/30/2025
078-0000-51000-00 OSF Occupational Medicine pre employment exam 65.0006/30/2025
078-0000-51000-00 OSF Occupational Medicine pre employment exam 65.0006/30/2025
078-0000-51000-00 OSF Occupational Medicine pre employment exam 65.0006/30/2025
078-0000-51000-00 OSF Occupational Medicine pre employment exam 65.0006/30/2025
078-0000-51000-00 OSF Occupational Medicine pre employment exam 65.0006/30/2025
078-0000-51000-00 OSF Occupational Medicine pre employment exam 65.0006/30/2025
078-0000-51000-00 OSF Occupational Medicine pre employment exam 65.0006/30/2025
078-0000-51000-00 OSF Occupational Medicine pre employment exam 65.0006/30/2025
078-0000-51000-00 OSF Occupational Medicine pre employment exam 65.0006/30/2025
078-0000-51000-00 OSF Occupational Medicine pre employment exam 65.0006/30/2025
078-0000-51000-00 OSF Occupational Medicine pre employment exam 65.0006/30/2025
078-0000-51000-00 OSF Occupational Medicine pre employment exam 65.0006/30/2025
AP-Transactions by Account (07/02/2025 - 3:11 PM)Page 21
Account Number Vendor AmountDescription PO No Date
078-0000-51000-00 OSF Occupational Medicine pre employment exam 65.0006/30/2025
078-0000-51000-00 OSF Occupational Medicine pre employment exam 65.0006/30/2025
078-0000-51000-00 OSF Occupational Medicine pre employment exam 65.0006/30/2025
078-0000-51000-00 OSF Occupational Medicine pre employment exam 65.0006/30/2025
078-0000-51000-00 OSF Occupational Medicine pre employment exam 65.0006/30/2025
078-0000-51000-00 OSF Occupational Medicine pre employment exam 65.0006/30/2025
078-0000-51000-00 OSF Occupational Medicine pre employment exam 65.0006/30/2025
078-0000-51000-00 OSF Occupational Medicine pre employment exam 65.0006/30/2025
078-0000-51000-00 OSF Occupational Medicine pre employment exam 65.0006/30/2025
078-0000-51000-00 OSF Occupational Medicine pre employment exam 120.0006/30/2025
078-0000-51000-00 OSF Occupational Medicine pre employment exam 65.0006/30/2025
078-0000-51000-00 OSF Occupational Medicine pre employment exam 65.0006/30/2025
078-0000-56535-00 Bryon Fuller workers comp IME - roundtrip mileage to Naperville IL 243.6006/30/2025
078-0000-56535-00 Alyssa Harpin workers comp prescriptions 81.6006/30/2025
078-0000-56535-00 OSF St Mary Medical Center workers comp - dos 05/28/25 pat #14102180100 138.6406/30/2025
078-0000-56535-00 Orthoworks, S.C.workers comp - dos 06/02/25 - Pat #11599435A 107.9106/30/2025
078-0000-56535-00 OSF St Mary Medical Center workers comp - dos 06/02/25 pat #14117810500 1,584.9606/30/2025
078-0000-56597-00 Alexis Fire Equipment Co., Inc.repair of damage - unit #53 1,462.0506/30/2025
078-0000-56597-00 Alexis Fire Equipment Co., Inc.repair damage on unit #61 4,200.0006/30/2025
10,208.76Subtotal for Divison: 0000
Subtotal for Fund 078 10,208.76
091-0000-20101-00 MELLISSA MCNICHOLAS Refund Check 067512-000, 1944 N SEMINARY ST 13.8706/18/2025
091-0000-20101-00 SHANNON COX Refund Check 067332-001, 1735 INDIANA DR 25.4706/19/2025
39.34Subtotal for Divison: 0000
Subtotal for Fund 091 39.34
Report Total: 937,177.65
AP-Transactions by Account (07/02/2025 - 3:11 PM)Page 22
Check Date Check #Vendor Name Description Account #Amount
6/12/2025 0 360 Party Zone LLC Minority/Woman Owned Business Startup incentive for 360 Party Zo 054-0000-83100 491.39
6/12/2025 0 Beau Lehnhausen Meals - Fire Academy EMT Week #5 - Peoria IL - BLehnhausen 001-0000-10706 155.00
6/12/2025 0 Bess-Tabb & Associates LLC Minority/Woman owned Business Startup incentive approved by Coun 054-0000-83100 369.24
6/12/2025 0 Chuck Humes 06/10 - Umped Softball - 2 Games 019-1940-51400 80.00
6/12/2025 0 Euclid Beverage Liquor for Golf Concessions 019-1920-64125 268.85
6/12/2025 0 G & M Distributors Liquor for Golf Concessions 019-1920-64125 390.00
6/12/2025 0 G & M Distributors Bloody Mary Mix 019-1920-64125 48.00
6/12/2025 0 Gunther Construction Co., a div. of UCM, Inc Simmons Street Streetscape and Parking Lot H Project 013-0000-76000 97,709.07
6/12/2025 101231 Jeremy Gerard Repair Damage 138 E Main St - Demo 140-144 E Main St 023-0000-55420 4,287.00
6/12/2025 101229 Knox County Recorders Office Total of 2 Water/Sewer/Refuse Lien Filed 061-0000-51000 63.00
6/12/2025 101229 Knox County Recorders Office Total of 1 Water/Sewer/Refuse Lien Filed 061-0000-51000 63.00
6/12/2025 0 Kyle Shaw Meals - Fire Academy EMT Week #5 - Peoria IL - KShaw 001-0000-10706 155.00
6/12/2025 0 Lynn R Pease 06/10 - Umped Softball - 2 Games 019-1940-51400 80.00
6/12/2025 101230 MC Squared 03.13.25 - Acct#4142025 018-0000-20102 26.00
6/12/2025 101230 MC Squared 01.15.25 - Acct#4142025 061-0000-20102 291.53
6/12/2025 101230 MC Squared 01.15.25 - Acct#4142025 024-0000-20102 87.85
6/12/2025 101230 MC Squared 03.13.25 - Acct#4142025 020-0000-20102 272.95
6/12/2025 101230 MC Squared 01.15.25 - Acct#4142025 020-0000-20102 329.68
6/12/2025 101230 MC Squared 01.15.25 - Acct#4142025 001-0000-20102 589.19
6/12/2025 101230 MC Squared 01.15.25 - Acct#4142025 019-0000-20102 667.85
6/12/2025 101230 MC Squared 03.13.25 - Acct#4142025 019-0000-20102 1,911.81
6/12/2025 101230 MC Squared 03.13.25 - Acct#4142025 061-0000-20102 320.37
6/12/2025 101230 MC Squared 03.13.25 - Acct#4142025 024-0000-20102 88.21
6/12/2025 101230 MC Squared 03.13.25 - Acct#4142025 001-0000-20102 988.74
6/12/2025 101230 MC Squared 03.13.25 - Acct#4142025 030-0000-20102 297.50
6/12/2025 0 Oneida Network Services, Inc 06/25 Internet - Acct #1101994 - Kerzi 001-0207-54000 50.00
6/12/2025 0 Quadient Leasing USA, Inc postage for machine 061-0000-10702 500.00
6/16/2025 0 Enterprise Fleet Management 05/25 -06/25 - 2025 Enterprise Vehicle Lease #100 058-0000-88300 724.39
6/19/2025 0 Chuck Humes 06/17 umped softball - 4 games 019-1940-51400 160.00
6/19/2025 0 Galesburg Communications, Inc.One time activation fee for 23 units 013-0000-55500 276.00
6/19/2025 0 Galesburg Communications, Inc.Trade-In Allowance 013-0000-66500 (2,439.72)
6/19/2025 0 Galesburg Communications, Inc.Compact handheld portable radio with GPS capabilities automatic 013-0000-66500 7,962.60
6/19/2025 0 Galesburg Communications, Inc.Activation Fee and unlimited service January 1, 2026 through Dec 013-0000-10701 7,701.12
6/19/2025 0 Knox Co. Area Partnership for Economic Development Q2 2025 - KCAP quarterly investment 024-0000-59535 62,500.00
6/19/2025 101294 Knox County Collector Property Taxes - 13.38 acs S & W of I74 SW - pin- 90-18-300-005 024-0000-84500 1,007.20
6/19/2025 101294 Knox County Collector Property Taxes - SWI-74E 1/2 NE Sec19 T11 R2 pin-90-19-200-002 024-0000-84500 239.40
6/19/2025 101294 Knox County Collector Property Taxes - formerly 57 N Kellogg - pin - 99-10-487-007 024-0000-84500 355.70
6/19/2025 101294 Knox County Collector Property Taxes - formerly 91 W Simmons - pin-99-15-202-021 024-0000-84500 1,055.34
6/19/2025 101294 Knox County Collector Property Taxes - SW sec 20 s I74& NWFA400 &NRR pin-90-20-300-013 024-0000-84500 2,237.82
6/19/2025 101294 Knox County Collector Property Taxes - Lot 1 SW sec 19 - pin- 90-19-300-003 024-0000-84500 1,179.20
6/19/2025 101294 Knox County Collector Property Taxes - formerly 1911 E Main - pin-99-12-354-037 024-0000-84500 324.74
6/19/2025 101294 Knox County Collector Property Taxes - formerly 29 Public Sq - pin - 99-10-457-004 024-0000-84500 12,508.58
6/19/2025 101294 Knox County Collector Property Taxes - formerly 332 E Ferris- pin-99-10-487-004 024-0000-84500 888.08
6/19/2025 101294 Knox County Collector Property Taxes - w 1/2 NE Sec19 S-I&$ pt lot 5 pin-90-19-200-005 024-0000-84500 2,405.40
6/19/2025 101294 Knox County Collector Property Taxes - formerly 314 S Henderson - pin-99-16-279-016 024-0000-84500 24.12
6/19/2025 101294 Knox County Collector Property Taxes - formerly 300 block E Ferris- pin- 99-10-487-003 024-0000-84500 159.02
6/19/2025 101294 Knox County Collector Property Taxes - SE Sec 19NRR I74 pin- 90-19-401-002 024-0000-84500 12,423.26
6/19/2025 101294 Knox County Collector Property Taxes - 2246/2284 Promenade Court Pin 9904202018 024-0000-84500 232.90
6/19/2025 101294 Knox County Collector Property Taxes - NW sec 19 SW I74 NE RR -pin- 90-19-100-001 024-0000-84500 6,176.18
6/19/2025 101295 Knox County Recorders Office file 13 weed/trash/demo liens 001-0160-51300 138.00
6/19/2025 101295 Knox County Recorders Office total of 4 water/sewer/refuse lien filed 061-0000-51000 63.00
Advance Checks and ACH Payments as of 7/1/2025
Page 1
Check Date Check #Vendor Name Description Account #Amount
6/19/2025 101296 MC Squared 05/25 service - acct #4142025 001-0000-20102 1,146.78
6/19/2025 101296 MC Squared 05/25 service - acct #4142025 024-0000-20102 126.39
6/19/2025 101296 MC Squared 05/25 service - acct #4142025 019-0000-20102 2,448.65
6/19/2025 101296 MC Squared 05/25 service - acct #4142025 030-0000-20102 337.46
6/19/2025 101296 MC Squared 05/25 service - acct #4142025 020-0000-20102 356.34
6/19/2025 101296 MC Squared 05/25 service - acct #4142025 018-0000-20102 13.41
6/19/2025 101296 MC Squared 05/25 service - acct #4142025 061-0000-20102 424.31
6/19/2025 0 Nathaniel Clark 06/17 - umped softball - 4 games 019-1940-51400 160.00
6/19/2025 0 Neidig Trucking & Excavating, Inc.release retainage - demo 140-144 E Main 023-0000-20103 17,683.00
6/19/2025 0 Waste Management, Inc.06/25 service - cust #9-06892-63006 061-0000-55700 127.14
6/19/2025 0 Waste Management, Inc.05/25 service - cust #63842-03000 019-1915-55700 1,052.54
6/19/2025 0 Waste Management, Inc.06/25 service - cust #64537-23004 061-0000-55700 22.72
6/19/2025 0 Waste Management, Inc.05/25 service - cust #5-33430-33004 067-0000-59502 215,797.72
6/19/2025 101297 Western Illinois Title Company Purchase of Property pin - 05-34-101-002 024-0000-10850 63,545.91
6/20/2025 0 Breakthru Beverage Illinois, LLC liquor for golf concessions 019-1920-64125 474.41
6/20/2025 0 Euclid Beverage liquor for golf concessions 019-1920-64125 861.45
6/20/2025 0 G & M Distributors liquor for golf concessions 019-1920-64125 919.80
6/20/2025 0 Quadient Leasing USA, Inc postage for machine 061-0000-10702 500.00
6/20/2025 0 T TECH 05/25 UB ACH Fees 061-0000-51000 743.95
6/20/2025 0 T TECH 05/25 UB ACH Fees 067-0000-51000 371.97
6/24/2025 0 Bank of Montreal Activity Messenger -05/25 -12/25 email newsletter and texting app 019-1905-55800 833.00
6/24/2025 0 Bank of Montreal Holt Supply - P Trap for the drinking fountain at PSB 019-1911-66000 1.96
6/24/2025 0 Bank of Montreal Galesburg Builders- Tax/Fees - DMannon 030-0000-10407 7.17
6/24/2025 0 Bank of Montreal Heart Of IL SHRM - Chapter Meeting 001-0120-54500 30.00
6/24/2025 0 Bank of Montreal Menards- galvanized couplers and nipples 061-0000-66000 126.51
6/24/2025 0 Bank of Montreal Amazon.- Outdoor Nature Preschool craft supplies 019-1940-64000 24.45
6/24/2025 0 Bank of Montreal Holt Supply- Metering cartridges, Gaskets 019-1925-66000 112.20
6/24/2025 0 Bank of Montreal Galesburg Chamber - Local Legislative Luncheon - Bradley Hix 001-0105-54500 28.00
6/24/2025 0 Bank of Montreal Farm King Supply Llc- Work Gloves 001-0450-67500 16.99
6/24/2025 0 Bank of Montreal Terminal Supply- Misc shop supplies 001-0445-63000 189.29
6/24/2025 0 Bank of Montreal Inquirehire, Inc.- Background Checks 078-0000-51000 388.90
6/24/2025 0 Bank of Montreal Amazon.- case for flares, narcan, and trunk organizer for Unit 29 001-0510-66500 86.18
6/24/2025 0 Bank of Montreal Amazon.- electronic road flares for Unit 29 001-0510-66500 70.14
6/24/2025 0 Bank of Montreal Amazon.- Tennis Racket Grip Tape, Paddleball Rackets, Thermometer 019-1945-64000 5.99
6/24/2025 0 Bank of Montreal Phillips 66 gas for truck 188 061-0000-62510 86.03
6/24/2025 0 Bank of Montreal Comcast - 05/25 Service 001-0510-54000 19.90
6/24/2025 0 Bank of Montreal Menards- batteries, safety red tape 061-0000-66000 98.07
6/24/2025 0 Bank of Montreal GALESBURG ELECTRIC-SAW BLADES 019-1915-65500 12.66
6/24/2025 0 Bank of Montreal Quadient - 03/25-05/25 Postage Machine Lease 001-0160-88300 718.20
6/24/2025 0 Bank of Montreal Menards-Diesel can 019-1965-66500 14.91
6/24/2025 0 Bank of Montreal D A Hoerr And Sons, Inc- Trees 054-0000-63500 2,634.00
6/24/2025 0 Bank of Montreal Lock & Key- Keys 001-0450-65500 7.00
6/24/2025 0 Bank of Montreal Engagedly Inc.- overages services 001-0120-55000 392.20
6/24/2025 0 Bank of Montreal Hy-Vee.- Hot Dog Buns / Supplies 019-1920-64125 44.49
6/24/2025 0 Bank of Montreal Amazon.- May Tennis Month Social USTA Grant Supplies 019-1940-64000 83.96
6/24/2025 0 Bank of Montreal Intuit Payment Solutions,- Screws for forms 014-0000-66000 40.60
6/24/2025 0 Bank of Montreal Amazon.- Outdoor clock, water testing kits 019-1950-64000 90.97
6/24/2025 0 Bank of Montreal Farm King- Barrel Pump 019-1925-66000 239.99
6/24/2025 0 Bank of Montreal Tractor Supply- New Jack and plate for trailer tongue unit # 308 001-0450-62500 104.98
6/24/2025 0 Bank of Montreal Menards- 3-4'x8'x3/4"" AC2 treated plywood sheets 061-0000-66000 161.64
6/24/2025 0 Bank of Montreal Office Of The State Fire- State Fire Marshall - OSFM certificate of operation 019-1935-55700 76.69
6/24/2025 0 Bank of Montreal Menards - deck screws 019-1915-65500 39.45
Page 2
Check Date Check #Vendor Name Description Account #Amount
6/24/2025 0 Bank of Montreal Farm King- Ubolt for new pressure washer hose unit # 131 018-0000-62500 5.29
6/24/2025 0 Bank of Montreal GovConnect - MX Master 3S for Business mouse for Amanda Willett - Helpde 001-0207-61700 95.21
6/24/2025 0 Bank of Montreal Galesburg Chamber Legislative Luncheon - Amanda Willett 001-0120-54500 28.00
6/24/2025 0 Bank of Montreal Sling - online staff scheduling and messaging app 019-1905-55800 119.00
6/24/2025 0 Bank of Montreal 4imprint, Inc- cups for waterpark for concession sales 019-1950-64125 305.49
6/24/2025 0 Bank of Montreal Banner Fire Equipment Inc- Banner - Motor assembly #51 001-0605-62500 531.62
6/24/2025 0 Bank of Montreal Lowes - Return of Spruce Trees 054-0000-63500 (161.23)
6/24/2025 0 Bank of Montreal Amazon.- plastic plates 001-0510-61000 93.02
6/24/2025 0 Bank of Montreal Midstate filter service- Filter cleaning for unit # 126 001-0450-55500 10.00
6/24/2025 0 Bank of Montreal Amazon.- Fishing Derby signage and flag 019-1940-64000 94.69
6/24/2025 0 Bank of Montreal Walmart - softball concession supplies 019-1940-64125 37.95
6/24/2025 0 Bank of Montreal ILCMA Membership 001-0110-55000 388.75
6/24/2025 0 Bank of Montreal Openai, Llc- Fixed Route Share of ChatGPT Business Membership for Kraig & 030-0320-55000 300.00
6/24/2025 0 Bank of Montreal Menards- broad knife 020-0000-66500 15.98
6/24/2025 0 Bank of Montreal Walmart- Fishing Derby prizes and supplies 019-1940-64000 633.10
6/24/2025 0 Bank of Montreal Walmart - 25-1: Household supplies 021-0000-68000 159.99
6/24/2025 0 Bank of Montreal Menards-trash can 019-1965-65000 15.99
6/24/2025 0 Bank of Montreal Red Cross- CPR certificate for 5 Rec Attendant Staff and 1 participant 019-1930-51000 240.00
6/24/2025 0 Bank of Montreal Walmart - Golf Shop Fixtures Supplies 019-1920-66000 7.63
6/24/2025 0 Bank of Montreal Amazon - GPS tracker 001-0510-61700 49.99
6/24/2025 0 Bank of Montreal Tractor supply- Ratchet strap for fuel cell unit # 514 019-1915-62500 12.99
6/24/2025 0 Bank of Montreal MTC communications - internet for Oquawka 061-0000-54000 89.95
6/24/2025 0 Bank of Montreal Ppinc Usd Pro 1- Reflective apparel Rain Coat 061-0000-67500 82.00
6/24/2025 0 Bank of Montreal Ray O Herron Co Inc- short and long sleeved shirts and 1 pants for Blake Carr 001-0510-67500 505.73
6/24/2025 0 Bank of Montreal Inquirehire, Inc.- Background checks 078-0000-51000 128.40
6/24/2025 0 Bank of Montreal Phillips 66 fuel for truck #168 061-0000-62510 119.11
6/24/2025 0 Bank of Montreal Hotel Burr Ridge Opco Llc- Cain - Lodging Advanced Fire Officer 001-0605-54500 720.50
6/24/2025 0 Bank of Montreal GovConnect - Repair replacement monitor for Amanda Willett - helpdesk ticke 001-0207-61700 799.57
6/24/2025 0 Bank of Montreal Menards- Fishing Derby prizes and supplies 019-1940-64000 1,002.34
6/24/2025 0 Bank of Montreal IGFOA Lunch and Learn Registration - J. O'Hern 001-0205-54500 35.00
6/24/2025 0 Bank of Montreal Holt Supply - PVC couplers & ends 014-0000-66000 19.83
6/24/2025 0 Bank of Montreal Menards-floor squeegees. Fans, sawzall blades, drill bits, ratchets, tape 061-0000-66500 461.81
6/24/2025 0 Bank of Montreal Uber-GFOA grant training conference to Union station Chockley & Heiden 001-0205-54500 24.09
6/24/2025 0 Bank of Montreal SCW - 3 sets of phone headsets for Community Development at $99.57each 001-0305-61700 298.71
6/24/2025 0 Bank of Montreal Menards-Chemical canister 019-1915-65500 12.99
6/24/2025 0 Bank of Montreal Amazon.- plastic forks, knives, spoons, batteries, and coffee 001-0510-61000 159.61
6/24/2025 0 Bank of Montreal LOWES-bolts 019-1915-65500 3.57
6/24/2025 0 Bank of Montreal FirstNet -04/25 Service 019-0000-20102 193.18
6/24/2025 0 Bank of Montreal Clark Hubbard Llc- Dinner for GFOA Grants course - B Chockley & S Heiden 001-0205-54500 68.77
6/24/2025 0 Bank of Montreal Menards team building garden project 030-0320-55700 326.05
6/24/2025 0 Bank of Montreal Farm King - cleaning supplies 061-0000-65000 33.99
6/24/2025 0 Bank of Montreal Amazon.- Tackleboxes for loaner fishing pole program 019-1940-64000 25.99
6/24/2025 0 Bank of Montreal Walmart - food items for National Police Week 015-0000-58500 208.18
6/24/2025 0 Bank of Montreal Ppinc Usd Pro 1- credit for tax returned 019-0000-10407 (46.80)
6/24/2025 0 Bank of Montreal Amtrak-GFOA training Chicago Heiden & Chockley 001-0000-10407 (42.00)
6/24/2025 0 Bank of Montreal LOWES-Pool Prep 019-1950-65500 35.44
6/24/2025 0 Bank of Montreal Comcast - 05/25 Service #24-06 001-0630-54000 24.00
6/24/2025 0 Bank of Montreal Innkeepers - Bag of Coffee for Administration Office 001-0110-61000 18.00
6/24/2025 0 Bank of Montreal Menards - Materials gear storage at training site 001-0605-65500 91.12
6/24/2025 0 Bank of Montreal Quadient - 06/25-08/25 Postage Machine Lease 061-0000-88300 191.52
6/24/2025 0 Bank of Montreal Callaway Golf Company- Lady Wedge for Resale 019-1920-64000 116.18
6/24/2025 0 Bank of Montreal Hy-Vee.- Hot Dog Buns / Hot Dog Supplies 019-1920-64125 42.66
Page 3
Check Date Check #Vendor Name Description Account #Amount
6/24/2025 0 Bank of Montreal United States Postal Serv- Shipping of traffic controller chip to Chicago 001-0450-53000 6.10
6/24/2025 0 Bank of Montreal Advance Stores Co Inc- Paint for trailer 014-0000-64500 49.96
6/24/2025 0 Bank of Montreal Farm King Supply Llc- Discharge hose 014-0000-66000 24.49
6/24/2025 0 Bank of Montreal Farm king- fuel stickers for fuel barrel 001-0445-63000 4.47
6/24/2025 0 Bank of Montreal SHI - Purchase of ADTRAN SBC Feature Pack upgrade - License - 25 calls - a 057-0000-61700 132.59
6/24/2025 0 Bank of Montreal Menards-Grinding Disks 019-1965-66500 11.97
6/24/2025 0 Bank of Montreal PZ's - Lunch - key staff/attorneys - adjudication matters meeting 001-0110-58500 79.00
6/24/2025 0 Bank of Montreal Menards- glass cleaner, squeegee, spay bottle 019-1975-65000 14.28
6/24/2025 0 Bank of Montreal Hy-Vee.- Water for resale 019-1920-64125 34.95
6/24/2025 0 Bank of Montreal Lowes- Spruce Trees 054-0000-63500 147.92
6/24/2025 0 Bank of Montreal LOWES-Bolts 019-1915-65500 9.12
6/24/2025 0 Bank of Montreal Hy-Vee.- Sponges 019-1920-65000 11.28
6/24/2025 0 Bank of Montreal Abraham Lincoln Hotel Hol- Lodging -Gugliotta 001-0305-54500 294.12
6/24/2025 0 Bank of Montreal Amazon.- Mobile Playground toys 019-1940-64000 86.30
6/24/2025 0 Bank of Montreal Menards- Cone holder on trailer 001-0450-65500 45.74
6/24/2025 0 Bank of Montreal Amazon - ID holders, lanyards 001-0115-61000 25.99
6/24/2025 0 Bank of Montreal Lowe's - TAX refund 001-0000-10407 (12.15)
6/24/2025 0 Bank of Montreal Amazon.- electronic road flares for Unit 29 001-0510-66500 70.14
6/24/2025 0 Bank of Montreal Hy-Vee.- Breakfast Sandwiches / Hot Dog Buns 019-1920-64125 63.00
6/24/2025 0 Bank of Montreal Menards - ready rod 019-1915-65500 2.59
6/24/2025 0 Bank of Montreal Hy-Vee- fuel for saws 019-1975-62500 19.97
6/24/2025 0 Bank of Montreal Menards- LUMBER 019-1915-66000 310.80
6/24/2025 0 Bank of Montreal Menards- Grease Gun, Aerosol bed liner 001-0450-65500 51.97
6/24/2025 0 Bank of Montreal Menards- masonry drill bits 061-0000-66500 63.84
6/24/2025 0 Bank of Montreal Live View GPS subscription for GPS tracker 001-0510-55000 11.00
6/24/2025 0 Bank of Montreal Lowes .- Arborvitae 054-0000-63500 202.86
6/24/2025 0 Bank of Montreal The Register Mail - Online Subscription, recurring monthly charge 001-0110-55000 14.99
6/24/2025 0 Bank of Montreal LOWES-3/8 chain links 019-1915-65500 9.96
6/24/2025 0 Bank of Montreal Galesburg Electric-Fuel circular saw, canvas tool bag 061-0000-66500 530.04
6/24/2025 0 Bank of Montreal Lowes - Spruce trees 054-0000-63500 161.23
6/24/2025 0 Bank of Montreal Uber - GFOA grant training Union station to hotel Chockley & Heiden 001-0205-54500 22.93
6/24/2025 0 Bank of Montreal Menards- Dawn, Windex 001-0450-65000 41.29
6/24/2025 0 Bank of Montreal Menards - Misc Cleaning Supplies 001-0605-65000 82.09
6/24/2025 0 Bank of Montreal LOWES-Quick start, gloves 019-1915-63500 55.92
6/24/2025 0 Bank of Montreal Menards-Gardening Equipment 019-1915-66500 103.93
6/24/2025 0 Bank of Montreal Menards snake repellant and tie down straps 061-0000-66000 69.95
6/24/2025 0 Bank of Montreal Amazon - Lanyards, garage openers to be returned 001-0000-10407 38.89
6/24/2025 0 Bank of Montreal Hilton - Schmitt Inspector I 001-0605-54500 500.20
6/24/2025 0 Bank of Montreal LOWES- Shark Bite water fittings 019-1915-65500 21.92
6/24/2025 0 Bank of Montreal WILSON PAPER-Foaming QTA 019-1915-65000 33.52
6/24/2025 0 Bank of Montreal Lock & Key- Keys 020-0000-66500 17.54
6/24/2025 0 Bank of Montreal Menards - Water for training site 001-0605-68000 13.92
6/24/2025 0 Bank of Montreal Go Van Gogh's- Added city logo to new rain coat 061-0000-67500 15.00
6/24/2025 0 Bank of Montreal Amazon.- Fishing Derby goodie bag supplies 019-1940-64000 796.48
6/24/2025 0 Bank of Montreal Lowes.- Inline water filter for old brown water fountain 001-0510-65500 41.99
6/24/2025 0 Bank of Montreal Farm King Supply Llc- Spade Shovel 014-0000-66500 59.99
6/24/2025 0 Bank of Montreal Connection - 1.5 ball mount - water rugged tablet 061-0000-61700 36.86
6/24/2025 0 Bank of Montreal Reflective Apparel - Safety vests, t-shirts and sweatshirts 001-0410-67500 377.22
6/24/2025 0 Bank of Montreal Fastenal-100 stainless steel 5/8""-11 s/s fhn screws 061-0000-66000 65.00
6/24/2025 0 Bank of Montreal Menards-Simple Green 019-1950-65000 32.97
6/24/2025 0 Bank of Montreal Menards- safety vest 019-1975-67500 15.98
6/24/2025 0 Bank of Montreal Menards-Play feature hardware 019-1950-65500 13.97
Page 4
Check Date Check #Vendor Name Description Account #Amount
6/24/2025 0 Bank of Montreal Menards- Gloves 001-0450-67500 11.98
6/24/2025 0 Bank of Montreal Walmart - 25-1: Household supplies 021-0000-68000 57.89
6/24/2025 0 Bank of Montreal Red Cross- Lifeguard Certifications (9) for 7 staff lifeguards and 2 participants 019-1940-54500 423.00
6/24/2025 0 Bank of Montreal TransUnion (TLO) - monthly bill 001-0510-55800 75.00
6/24/2025 0 Bank of Montreal USA BLUEBOOK-parts for pool pump 019-1950-65500 371.17
6/24/2025 0 Bank of Montreal Amazon.- Amazon - ear and eye protection 001-0510-69000 69.93
6/24/2025 0 Bank of Montreal Menards- lumber for frame rails/dump bed unit # 142 001-0450-62500 8.74
6/24/2025 0 Bank of Montreal Walmart - Concession toppings for specialty items 019-1950-64125 33.50
6/24/2025 0 Bank of Montreal Hy-Vee.- Cleaning Supplies / Hot Dog Buns and Plates 019-1920-64125 26.94
6/24/2025 0 Bank of Montreal Menards-wall anchors 061-0000-66000 5.16
6/24/2025 0 Bank of Montreal Innkeeper's - Bag of Coffee for Administration Office 001-0110-61000 18.00
6/24/2025 0 Bank of Montreal Harbor Freight Tools Usa- Box cutter 014-0000-64500 17.99
6/24/2025 0 Bank of Montreal Cooks & Co- Flower arrangement for Newly Elected & Outgoing Council Rece 001-0105-58500 35.00
6/24/2025 0 Bank of Montreal Inquirehire, Inc.- Background checks 078-0000-51000 60.22
6/24/2025 0 Bank of Montreal Amazon - Cash register thermal rolls 061-0000-61000 58.79
6/24/2025 0 Bank of Montreal Webber Rental & Supply- diamond blade for concrete saw 061-0000-66500 108.63
6/24/2025 0 Bank of Montreal GovConnect - MK295 Wireless Keyboard and Mouse bundle for Amanda Wille 001-0207-61700 29.99
6/24/2025 0 Bank of Montreal McAlister's-Lunch for dispatch software training 030-0320-54500 68.54
6/24/2025 0 Bank of Montreal Lowes - Return of wrong kind of spruce trees 054-0000-63500 (147.92)
6/24/2025 0 Bank of Montreal Comcast - 05/25 Service #24-06 021-0000-54000 9.95
6/24/2025 0 Bank of Montreal Amazon.- item returned for credit 019-0000-10407 (15.99)
6/24/2025 0 Bank of Montreal Amazon.- opening Waterpark, Tennis grips for rackets USTA GRANT 019-1950-64000 66.94
6/24/2025 0 Bank of Montreal Amazon - 1 Programmable Flexible LED Display Panel for Fixed Route Bus Id 030-0370-66500 86.98
6/24/2025 0 Bank of Montreal Farm King- J Hooks to hold down tool box on unit # 514 019-1915-62500 6.76
6/24/2025 0 Bank of Montreal Constellix - Monthly DNS service subscription 001-0207-55800 6.30
6/24/2025 0 Bank of Montreal Amazon.com - Fuser for Duty office printer - 17500 001-0510-61700 207.97
6/24/2025 0 Bank of Montreal Quadient - 03/25-05/25 Postage Machine Lease 019-1905-88300 47.88
6/24/2025 0 Bank of Montreal Hilton - Schmitt Inspection I 001-0605-54500 589.28
6/24/2025 0 Bank of Montreal Menards- couplings, coupling, sump kit, drain tile 061-0000-66000 49.63
6/24/2025 0 Bank of Montreal Phillips 66 gas for trucks 061-0000-62510 87.31
6/24/2025 0 Bank of Montreal HyVee - food purchased for National Police Week 001-0510-68000 375.69
6/24/2025 0 Bank of Montreal Go Van Gogh's- Galesburg Police Embroidery on pull over - DC Legate 015-0000-51000 32.00
6/24/2025 0 Bank of Montreal Farm King- Brass fitting for unit # 1301 030-0370-62500 2.89
6/24/2025 0 Bank of Montreal 9 to 5 Computer - Replacement of Bobbi Chockley's printer 001-0207-61700 319.80
6/24/2025 0 Bank of Montreal Lowe's - grilling/smoking supplies 001-0605-65000 11.99
6/24/2025 0 Bank of Montreal Hy-Vee.- Hot Dog Buns / Breakfast Sandwiches 019-1920-64125 32.95
6/24/2025 0 Bank of Montreal Amazon - dry erase markers 001-0205-61000 10.04
6/24/2025 0 Bank of Montreal W. L. Snook & Associates- Roadway signs and bollard covers 014-0000-64500 438.50
6/24/2025 0 Bank of Montreal Southern Computer Warehouse- SCW - 6 sets of phone headsets for Communit 001-0306-61700 597.42
6/24/2025 0 Bank of Montreal Shopperschoice.Com, Llc- Grill Cover Fremont 25-13 021-0000-66500 91.48
6/24/2025 0 Bank of Montreal Amazon.- Collared shirts for DC Legate 015-0000-67500 78.00
6/24/2025 0 Bank of Montreal You Tube Tv- Monthly Subscription 019-1920-55800 82.99
6/24/2025 0 Bank of Montreal Webber Rental & Supply - Return of the rental of sod cutter as it was not functi 054-0000-66000 (78.65)
6/24/2025 0 Bank of Montreal LOWES-Plants 019-1915-63500 327.58
6/24/2025 0 Bank of Montreal Ray O Herron Co Inc- pants for Aaron Carl 001-0510-67500 98.08
6/24/2025 0 Bank of Montreal FirstNet -04/25 Service 016-0000-20102 42.20
6/24/2025 0 Bank of Montreal Walmart - 21-1 Kitchen Supplies 021-0000-68000 317.40
6/24/2025 0 Bank of Montreal Snap-On Incorporated- Diagnostic tool for vehicle repair troubleshooting 030-0320-55800 1,014.00
6/24/2025 0 Bank of Montreal Amazon.- Mini Instant Camera film for programs 019-1940-64000 57.99
6/24/2025 0 Bank of Montreal Hy-Vee.- Hot Dog Supplies 019-1920-64125 11.43
6/24/2025 0 Bank of Montreal Lowes .- Cabinet for to hold investigation supplies and gear 001-0605-66000 368.76
6/24/2025 0 Bank of Montreal 05/25 CC Chrgs - Library 001-0000-10407 4,040.75
Page 5
Check Date Check #Vendor Name Description Account #Amount
6/24/2025 0 Bank of Montreal Amazon - refund of garage openers, lanyards 001-0000-10407 (38.89)
6/24/2025 0 Bank of Montreal D A Hoerr And Sons, Inc- Delivery fee for trees 054-0000-51000 260.00
6/24/2025 0 Bank of Montreal I3 Broadband -05/25 Service 061-0000-54000 117.48
6/24/2025 0 Bank of Montreal Rexco- Oil, fuel, and air filters for unit # 139 001-0450-62500 256.24
6/24/2025 0 Bank of Montreal UBER - GFOA grant training hotel to conference Heiden & Chockley 001-0205-54500 26.98
6/24/2025 0 Bank of Montreal Lowe's - Fridge water filters 001-0000-10407 12.15
6/24/2025 0 Bank of Montreal Walmart - FF of the year banquet 001-0605-58500 163.42
6/24/2025 0 Bank of Montreal Inquirehire, Inc.- Background Checks 078-0000-51000 207.66
6/24/2025 0 Bank of Montreal Amazon.- Stacking chair dolly cart 019-1935-64000 142.51
6/24/2025 0 Bank of Montreal Little Caesar's - Pizza for Staff Training 019-1940-64000 175.76
6/24/2025 0 Bank of Montreal Menards-Hydraulic cement 061-0000-66000 39.98
6/24/2025 0 Bank of Montreal Menards- Push fit Adapter 019-1975-65500 1.98
6/24/2025 0 Bank of Montreal HOMESTEAD GROWERS-PLANTS 019-1915-63500 855.70
6/24/2025 0 Bank of Montreal LOWES-rubber straps, tape 019-1950-65500 9.32
6/24/2025 0 Bank of Montreal Kehoe Eye Care- safety glasses(Jesse Thornton)061-0000-67500 882.00
6/24/2025 0 Bank of Montreal Walgreen Co- May Tennis Month Social USTA Grant 019-1940-64000 3.49
6/24/2025 0 Bank of Montreal Galesburg Chamber - Local Legislative Luncheon - Heather Acerra 001-0105-54500 28.00
6/24/2025 0 Bank of Montreal Snap-On Incorporated- Diagnostic tool for vehicle repair troubleshooting 030-0320-55800 1,014.00
6/24/2025 0 Bank of Montreal Inquirehire, Inc.- Background checks 078-0000-51000 160.82
6/24/2025 0 Bank of Montreal Amazon - field survey books 001-0410-61000 60.25
6/24/2025 0 Bank of Montreal Inquirehire, Inc.- Background checks 078-0000-51000 42.80
6/24/2025 0 Bank of Montreal REP Fitness - dumbbells central 25-12 021-0000-66500 2,564.98
6/24/2025 0 Bank of Montreal Amazon - 5 pack of USB C Car Chargers to provide power for tablets in Handi 030-0320-61700 44.97
6/24/2025 0 Bank of Montreal Jimmy Johns - Lunch Meeting 001-0110-58500 64.81
6/24/2025 0 Bank of Montreal Midwest Driver Training - PATRICK HANKINS CDL TRAINIG 019-1920-54500 250.00
6/24/2025 0 Bank of Montreal Amazon.- 2 cases of scotch tape 001-0510-61000 74.84
6/24/2025 0 Bank of Montreal Ppinc Usd Pro- APA membership 001-0305-55000 746.00
6/24/2025 0 Bank of Montreal Amazon 3 rolls of evidence tape 001-0510-66500 65.07
6/24/2025 0 Bank of Montreal 05/25 CC Chrgs - ETSB 001-0000-10407 2,902.72
6/24/2025 0 Bank of Montreal Menards - Shop supplies to maintain building and grounds - Recycle bags, glas 030-0370-63000 94.26
6/24/2025 0 Bank of Montreal Clargran Llc- Lodging for GFOA grants course - Sheiden 001-0205-54500 549.44
6/24/2025 0 Bank of Montreal Amazon.- tennis balls for summer 019-1940-64000 162.72
6/24/2025 0 Bank of Montreal LOWES- Return rubber straps, tape 019-1950-65500 (9.32)
6/24/2025 0 Bank of Montreal GARDEN STATION-Tax - Jmarkley 019-0000-10407 4.88
6/24/2025 0 Bank of Montreal Lowes - Spruce Trees 054-0000-63500 147.92
6/24/2025 0 Bank of Montreal Amazon - refund of garage openers 001-0000-10407 (18.94)
6/24/2025 0 Bank of Montreal Amazon - Garage openers to be refunded 001-0000-10407 18.94
6/24/2025 0 Bank of Montreal Inquirehire, Inc.- Background Checks 078-0000-51000 69.22
6/24/2025 0 Bank of Montreal Hy-Vee.- Food for Newly Elected & Outgoing Council Reception 001-0105-58500 65.45
6/24/2025 0 Bank of Montreal Hy-Vee.- Coffee Supplies / Breakfast Sandwiches 019-1920-64125 27.97
6/24/2025 0 Bank of Montreal Amazon.- Refund of missing item (Craft Night Out- macrame cord) from may 019-0000-10407 (9.49)
6/24/2025 0 Bank of Montreal Amazon - refund of tennis balls 019-1940-64000 (162.72)
6/24/2025 0 Bank of Montreal Tractor Supply - Eye bolts for trailer 001-0450-65500 29.96
6/24/2025 0 Bank of Montreal Walmart - Fishing Derby supplies and prizes 019-1940-64000 84.77
6/24/2025 0 Bank of Montreal Amtrak-GFOA training Chicago Heiden & Chockley 001-0000-10407 42.00
6/24/2025 0 Bank of Montreal Hotel Burr Ridge Opco Llc- Cain - Lodging Advanced Fire Officer Class 001-0605-54500 885.50
6/24/2025 0 Bank of Montreal Amazon.- Replacement fins and plugs for stand up paddleboards,019-1930-64000 29.79
6/24/2025 0 Bank of Montreal Gray's Sandwich Shop - Lunch for dispatch staff while training on new dispatch 030-0320-54500 87.85
6/24/2025 0 Bank of Montreal Menards-rubber gloves, leather work gloves, safety shirt 061-0000-67500 94.93
6/24/2025 0 Bank of Montreal Elite Ink Llc- staff shirts, Lifeguard shirts 019-1950-67500 227.65
6/24/2025 0 Bank of Montreal Midwest Driver Training - CDL training for Jason Nelson - Streets, Jace Keith 001-0450-54500 500.00
6/24/2025 0 Bank of Montreal Amazon .- Glade plug ins refills 001-0510-61000 33.56
Page 6
Check Date Check #Vendor Name Description Account #Amount
6/24/2025 0 Bank of Montreal LaGondola - Lunch for dispatchers during training of new dispatch software 030-0320-54500 116.94
6/24/2025 0 Bank of Montreal P&K Midwest John Deere Turf- Pump rebuild kit for unit # 559 019-1920-62500 160.64
6/24/2025 0 Bank of Montreal LOWES-3/8 OD sleeves 019-1915-65500 2.88
6/24/2025 0 Bank of Montreal GovConnect - Ricoh fi-8150 scanner originally purchase for LT Anderson - now 001-0207-61700 821.68
6/24/2025 0 Bank of Montreal Lowe's - new hire bedding storage totes 001-0605-65000 59.94
6/24/2025 0 Bank of Montreal Galesburg Chamber - Local officials luncheon networking opportunity with loca 030-0320-54500 14.00
6/24/2025 0 Bank of Montreal Elite Ink Llc- staff shirts, Lifeguard shirts 019-1930-67500 550.00
6/24/2025 0 Bank of Montreal Amazon - refund for late shipping for Duty office printer fuser 001-0510-61700 (12.14)
6/24/2025 0 Bank of Montreal Activity Messenger -01/26 -05/26 email newsletter and texting app 1905-5580 019-0000-10701 595.00
6/24/2025 0 Bank of Montreal Inquirehire, Inc.- Background checks 078-0000-51000 69.22
6/24/2025 0 Bank of Montreal Aci Payments - Concessions- Food Manager Courses for MSpringer and GBrya 019-1950-54500 290.00
6/24/2025 0 Bank of Montreal Ray O Herron Co Inc- spare rifle red dots and lights 001-0510-69000 489.56
6/24/2025 0 Bank of Montreal Menards- PVC pipe and couplers 014-0000-66000 4.97
6/24/2025 0 Bank of Montreal Jimmy Johns - Lunch for Meeting 001-0110-58500 91.85
6/24/2025 0 Bank of Montreal Stripe Inc (Link)- PTI shirts for Neve and Bailey 001-0510-67500 176.80
6/24/2025 0 Bank of Montreal Shopperschoice.Com, Llc- Grill - Fremont 25-13 021-0000-66500 851.05
6/24/2025 0 Bank of Montreal Walmart - 25-1: Household supplies 021-0000-68000 105.15
6/24/2025 0 Bank of Montreal Menards-Gardening equipment 019-1915-66500 78.90
6/24/2025 0 Bank of Montreal Loves Truck Care- Air fitting for air compressor Unit # 1301 030-0370-62500 5.99
6/24/2025 0 Bank of Montreal Midstate Filter service-Clean filters for unit # 159 001-0445-55500 8.00
6/24/2025 0 Bank of Montreal Holt Supply - Flush valve repair kits for public restrooms 019-1910-66000 53.68
6/24/2025 0 Bank of Montreal Acushnet Company- Special Order Golf Balls 019-1920-64000 144.71
6/24/2025 0 Bank of Montreal Walmart - 21-1 Kitchen Supplies 021-0000-68000 102.43
6/24/2025 0 Bank of Montreal Target Corporation- Batteries for CPR dummies for Lifeguard Certification Cla 019-1940-64000 22.28
6/24/2025 0 Bank of Montreal Constellix - DNS service 001-0207-55800 6.31
6/24/2025 0 Bank of Montreal Wilson Paper- Nitrile rubber gloves for detail of cars 001-0445-63000 44.97
6/24/2025 0 Bank of Montreal Live View car GPS Tracker PTS100 Pro 001-0510-66500 348.00
6/24/2025 0 Bank of Montreal Menards - materials for gear storage at training site 001-0605-65500 65.41
6/24/2025 0 Bank of Montreal Amazon.- coffee cups and creamer 001-0510-61000 115.26
6/24/2025 0 Bank of Montreal LOWES-Trash Grabbers 019-1915-66500 51.70
6/24/2025 0 Bank of Montreal Amazon - Tape measures 001-0410-66500 87.85
6/24/2025 0 Bank of Montreal Menards- Concession supplies 019-1940-64000 12.98
6/24/2025 0 Bank of Montreal Western Illinois Universi- 2025 Illinois Crisis Intervention Team Conference fo 001-0510-54500 175.00
6/24/2025 0 Bank of Montreal Menards-shower cartridges 019-1955-66000 29.38
6/24/2025 0 Bank of Montreal Menards- drive extension, mag. clip, note pad, electrical blk.061-0000-66000 18.20
6/24/2025 0 Bank of Montreal Adolph Kiefer & Associate- Staff lifeguard whistles 019-1950-67500 372.50
6/24/2025 0 Bank of Montreal Amazon.- Misc Supplies for May Tennis Month Social USTA Grant 019-1940-64000 17.49
6/24/2025 0 Bank of Montreal Amazon.- evidence tape 001-0510-66500 83.95
6/24/2025 0 Bank of Montreal Menards-Pliers 019-1915-66500 5.99
6/24/2025 0 Bank of Montreal Acushnet Company- Headwear for resale 019-1920-64000 148.00
6/24/2025 0 Bank of Montreal UST Training.com- A/B underground storage tank certification required by stat 001-0445-54500 150.00
6/24/2025 0 Bank of Montreal Menards- Allen Sockets 019-1915-66500 37.97
6/24/2025 0 Bank of Montreal LOWES-rubber straps, tape 019-1950-65500 8.55
6/24/2025 0 Bank of Montreal Walmart - 21-1 Kitchen Supplies 021-0000-68000 76.67
6/24/2025 0 Bank of Montreal FirstNet -04/25 Service 030-0000-20102 688.56
6/24/2025 0 Bank of Montreal Holt Supply - plug for drain 001-0450-65500 7.27
6/24/2025 0 Bank of Montreal Menards-Grinding disks 020-0000-66500 11.97
6/24/2025 0 Bank of Montreal Amazon- Charger Cables 030-0370-61700 76.10
6/24/2025 0 Bank of Montreal Hy-Vee - food for police week 001-0510-68000 210.97
6/24/2025 0 Bank of Montreal Amazon.- Water filters for water fountain and RO system 001-0510-65500 97.42
6/24/2025 0 Bank of Montreal Menards-Lakeside pool prep 019-1950-65500 6.68
6/24/2025 0 Bank of Montreal Compass Athletic Equipment- adult softball 019-1940-64000 590.00
Page 7
Check Date Check #Vendor Name Description Account #Amount
6/24/2025 0 Bank of Montreal LOWES-Batteries and epoxy 019-1915-65500 51.70
6/24/2025 0 Bank of Montreal Shell - Fuel - Inspector I 001-0605-54500 55.14
6/24/2025 0 Bank of Montreal The Home Depot Inc- Trees 054-0000-63500 1,043.00
6/24/2025 0 Bank of Montreal Hy-Vee.- Hot Dog Buns / Breakfast Sandwiches 019-1920-64125 36.94
6/24/2025 0 Bank of Montreal Quadient - 06/25-08/25 Postage Machine Lease 019-1905-88300 47.88
6/24/2025 0 Bank of Montreal Openai, Llc- Handivan Share of ChatGPT Business Membership for Kraig & M 030-0370-55000 300.00
6/24/2025 0 Bank of Montreal Omega Industrial Supply- Truck wash, graffiti buster, graffiti wipes 019-1915-65000 1,519.94
6/24/2025 0 Bank of Montreal Amazon-mini notebooks 001-0510-61000 21.98
6/24/2025 0 Bank of Montreal Sling - Monthly Patrol scheduling bill 001-0510-55800 94.00
6/24/2025 0 Bank of Montreal Lowe's - station supplies 001-0605-65000 25.98
6/24/2025 0 Bank of Montreal Liveviewgps Inc- prorated GPS tracking service, Live View month of May 001-0510-55000 42.56
6/24/2025 0 Bank of Montreal Menards- Pipe bushing and nipple 014-0000-66000 7.01
6/24/2025 0 Bank of Montreal Sperlins Pizza House- Software Training lunch for dispatchers 030-0320-54500 142.09
6/24/2025 0 Bank of Montreal Amazon.- cleaning buckets 019-1940-65000 22.49
6/24/2025 0 Bank of Montreal Tractor supply-100 gallon fuel cell and pump for park department Unit # 514 019-1915-62500 1,092.97
6/24/2025 0 Bank of Montreal Menards-Planter 019-1915-63500 44.92
6/24/2025 0 Bank of Montreal Menards- Gloves, sockets, lightbulbs 014-0000-64500 66.48
6/24/2025 0 Bank of Montreal Amazon - 5 Programmable Flexible LED Display Panels for identifying Fixed 030-0370-66500 398.94
6/24/2025 0 Bank of Montreal Five Below Inc- Fishing Derby prizes 019-1940-64000 307.70
6/24/2025 0 Bank of Montreal Loves Truck Care- Fuel filter for unit # 52 001-0605-62500 94.46
6/24/2025 0 Bank of Montreal Midstate filter service- Filter cleaning for unit # 175 001-0445-55500 30.00
6/24/2025 0 Bank of Montreal GARDEN STATION- Plants 019-1915-63500 54.25
6/24/2025 0 Bank of Montreal Amazon.- May Craft Night Out supplies 019-1940-64000 12.99
6/24/2025 0 Bank of Montreal Glenns Radiator & Auto. 2 Wheel alignment on unit # 30 001-0510-55500 99.95
6/24/2025 0 Bank of Montreal Bank Of Springfield Ctr- Parking Garage 001-0305-54500 14.00
6/24/2025 0 Bank of Montreal Farm King- Safety Vests 001-0306-67500 59.97
6/24/2025 0 Bank of Montreal USA BLUEBOOK-DISCHARGE VALVE, BLEED VALVE, KOPkit 019-1950-65500 318.47
6/24/2025 0 Bank of Montreal Menards - garden soil for nature center 019-1940-66000 13.46
6/24/2025 0 Bank of Montreal First Net -04/25 Service 001-0000-20102 710.66
6/24/2025 0 Bank of Montreal Hy-Vee - Misc Snacks & Supplies for May Tennis Month Social 019-1940-64000 126.88
6/24/2025 0 Bank of Montreal IDPH - EMT Renewal Connour 001-0605-55000 21.00
6/24/2025 0 Bank of Montreal Menards- Household supplies 001-0605-65000 99.70
6/24/2025 0 Bank of Montreal Chic-Fil-A - GFOA grant training Chicago dinner B Chockley & S Heiden 001-0205-54500 35.68
6/24/2025 0 Bank of Montreal Sling - monthly scheduling for Dispatch 001-0550-55800 68.25
6/24/2025 0 Bank of Montreal Menards paint sprayer and tools 061-0000-66500 288.96
6/24/2025 0 Bank of Montreal Swimcapz Inc.- Swim Caps swim team 019-1940-64000 362.50
6/24/2025 0 Bank of Montreal Holt Supply -FREIGHT CHARGE 019-1925-66000 20.80
6/24/2025 0 Bank of Montreal Menards-garden hose, hose nozzle 019-1930-66000 82.93
6/24/2025 0 Bank of Montreal Menards fence repair materials 061-0000-66000 57.58
6/24/2025 0 Bank of Montreal Pukka Inc- Tax Credit from Headwear purchases 019-0000-10407 (88.24)
6/24/2025 0 Bank of Montreal Hy-Vee.- Breakfast Sandwiches / Coffee Supplies 019-1920-64125 63.65
6/24/2025 0 Bank of Montreal Menards- Lumber 019-1950-66000 2.89
6/24/2025 0 Bank of Montreal Amazon.- coffee cup tops 001-0510-61000 19.99
6/24/2025 0 Bank of Montreal Casey's - Fuel Inspector I course -Bschmitt 001-0605-54500 60.00
6/24/2025 0 Bank of Montreal Amazon - Pressure washer hose #131 w/o10051 018-0000-62500 172.65
6/24/2025 0 Bank of Montreal P&K Midwest John Deere Turf- New impeller for sprayer pump unit # 559 019-1920-62500 39.77
6/24/2025 0 Bank of Montreal Phillips 66 gas for trucks 061-0000-62510 90.76
6/24/2025 0 Bank of Montreal Farm King Supply - Arborvitae 054-0000-63500 539.82
6/24/2025 0 Bank of Montreal Menards-Impact socket, trash grabber 019-1965-66500 17.96
6/24/2025 0 Bank of Montreal Menards- Bolts for the SCBA compressor 001-0605-55500 7.33
6/24/2025 0 Bank of Montreal Callaway Golf Company- Golf Balls for resale 019-1920-64000 114.84
6/24/2025 0 Bank of Montreal Boxcar Express - Sandwiches for Tennis Month Social 019-1940-64000 62.50
Page 8
Check Date Check #Vendor Name Description Account #Amount
6/24/2025 0 Bank of Montreal Abraham Lincoln Hotel Hol- Lodging - Brooks 001-0305-54500 294.12
6/24/2025 0 Bank of Montreal Menards- Materials to hang fire gear at training site 001-0605-66000 92.29
6/24/2025 0 Bank of Montreal Webber Rental & Supply - Rental of sod cutter 054-0000-66000 78.65
6/24/2025 0 Bank of Montreal Galesburg Area Chamber- Local officials luncheon networking opportunity wit 030-0370-54500 14.00
6/24/2025 0 Bank of Montreal Menards- Nature Center- garden/seed supplies- May Second Saturdays program 019-1940-64000 20.90
6/24/2025 0 Bank of Montreal Walmart - May You+Me Craft Night supplies- paint, flower pots 019-1940-64000 37.12
6/24/2025 0 Bank of Montreal Tractor Supply- Returned foot plate that was not needed Unit # 308 001-0450-62500 (24.99)
6/24/2025 0 Bank of Montreal Farm king- refund tax - Dpoland 001-0000-10407 (0.58)
6/24/2025 0 Bank of Montreal LOWES-Paint supplies 019-1950-66000 45.42
6/24/2025 0 Bank of Montreal Lowe's - fridge water filters 001-0605-65000 134.97
6/24/2025 0 Bank of Montreal Amazon - seals 061-0000-65500 56.99
6/24/2025 0 Bank of Montreal Amazon.- Planner organizers 019-1945-64000 20.28
6/24/2025 0 Bank of Montreal Reflective Apparel Factor- safety clothing 001-0450-67500 184.85
6/24/2025 0 Bank of Montreal Amazon.- May Craft Night Out supplies 019-1940-64000 27.97
6/24/2025 0 Bank of Montreal LOWES-Pool Prep 019-1950-65500 57.88
6/24/2025 0 Bank of Montreal Menards- Pressure washer 019-1950-66500 269.99
6/24/2025 0 Bank of Montreal Quick Scores Softball schedule 019-1940-64000 56.00
6/24/2025 0 Bank of Montreal Lowes-Irwin UNI-Bit step bit 061-0000-66500 51.48
6/24/2025 0 Bank of Montreal Walmart - Waterpark supplies for opening concession 019-1950-64125 61.53
6/24/2025 0 Bank of Montreal FirstNet -04/25 Service 061-0000-20102 383.16
6/24/2025 0 Bank of Montreal Farm King Supply Llc- Weed killer and bug spray 001-0450-63500 131.95
6/24/2025 0 Bank of Montreal Walgreen Co- Snacks for tennis game May Tennis Month Social USTA Grant 019-1940-64000 11.97
6/24/2025 0 Bank of Montreal Hy-Vee.- Hot Dog Buns / Pickles 019-1920-64125 35.90
6/24/2025 0 Bank of Montreal Phillips 66 fuel for mowers/tractor 061-0000-62510 122.06
6/24/2025 0 Bank of Montreal Menards-Plants, watering can 019-1915-63500 74.33
6/24/2025 0 Bank of Montreal Amazon.- May tennis Social Month Grant 019-1940-64000 40.89
6/24/2025 0 Bank of Montreal Menards weed eater string 061-0000-66000 9.99
6/24/2025 0 Bank of Montreal Reflective Apparel Factor- safety clothing 001-0450-67500 138.60
6/24/2025 0 Bank of Montreal Amazon - 15 2-packs of USB chargers to be used in vehicles for tablets 030-0370-61700 76.09
6/24/2025 0 Bank of Montreal Hyatt- GFOA grant training B Chockley 001-0205-54500 584.66
6/24/2025 0 Bank of Montreal Menards - Broom and Dustpans for Paratransit vehicles.030-0320-63000 82.53
6/24/2025 0 Bank of Montreal Loves Truck Care- Oil and Fuel Filters for unit # 52 001-0605-62500 216.76
6/24/2025 0 Bank of Montreal Cardio Partners Inc- battery for AED 001-0510-65500 276.99
6/24/2025 0 Bank of Montreal Phillips 66 fuel for truck #168 061-0000-62510 113.71
6/24/2025 0 Bank of Montreal Amazon - ratchet straps 014-0000-64500 42.04
6/24/2025 0 Bank of Montreal Elite Ink Llc- Recreation Staff summer t-shirts 019-1950-64000 777.65
6/24/2025 0 Bank of Montreal Hy-Vee.- Outdoor Nature Preschool- s'mores supplies for end of year celebratio 019-1940-64000 22.14
6/24/2025 0 Bank of Montreal Menards paint 061-0000-66000 338.00
6/24/2025 0 Bank of Montreal Farm King- Fitting for new hydraulic pump unit # 559 019-1920-62500 4.49
6/24/2025 0 Bank of Montreal Galesburg Builders- Rock base for team building garden 030-0320-55700 58.43
6/24/2025 0 Bank of Montreal Inquirehire, Inc.- Background checks 078-0000-51000 207.66
6/24/2025 0 Bank of Montreal Hy-Vee.- Water for resale / Hot Dog Buns 019-1920-64125 23.95
6/24/2025 0 Bank of Montreal S and S Automotive- Brake cleaner/shop supplies 001-0445-63000 104.22
6/24/2025 0 Bank of Montreal Quadient - 03/25-05/25 Postage Machine Lease 061-0000-88300 191.52
6/24/2025 0 Bank of Montreal Quadient - 06/25-08/25 Postage Machine Lease 001-0160-88300 718.20
6/24/2025 0 Bank of Montreal Jack Links.Com- Meat Sticks for resale 019-1920-64125 79.96
6/24/2025 0 Bank of Montreal Lowe's - station hose reel 001-0605-66500 125.00
6/24/2025 0 Bank of Montreal GARDEN STATION- refund tax - JMarkley 019-0000-10407 (4.88)
6/24/2025 0 Bank of Montreal Amazon-HDMI and USB cables & batteries 001-0550-61700 43.69
6/24/2025 0 Bank of Montreal Lowes - Spruce Tree 054-0000-63500 36.98
6/24/2025 0 Bank of Montreal Ohd, Lllp- Occ Health Dynamics-Fit test machine part 001-0000-10407 315.00
6/24/2025 0 Bank of Montreal Amazon-facial tissues 001-0550-61000 20.03
Page 9
Check Date Check #Vendor Name Description Account #Amount
6/24/2025 0 Bank of Montreal Loves Truck Care- Oil and fuel filters for Unit # 53 001-0605-62500 216.76
6/24/2025 0 Bank of Montreal Hy-Vee - Overtime Meal Employees working Fishing Derby 019-1915-68000 58.95
6/24/2025 0 Bank of Montreal Illinois Police Association Accreditation - Annual membership 001-0510-55000 104.00
6/24/2025 0 Bank of Montreal Menards-POLY tubing 019-1915-65500 6.59
6/24/2025 0 Bank of Montreal Connection - Rugged tablet case 061-0000-61700 46.41
6/24/2025 0 Bank of Montreal FirstNet -04/25 Service 001-0000-20102 1,087.70
6/24/2025 0 Bank of Montreal Otter.Ai- Notes & transcription service 001-0115-55800 30.00
6/24/2025 0 Bank of Montreal Menards Central Door handle 001-0605-66000 42.99
6/24/2025 0 Euclid Beverage Liquor for Golf Concessions 019-1920-64125 412.50
6/24/2025 0 G & M Distributors Liquor for Golf Concessions 019-1920-64125 730.40
6/24/2025 0 Illinois Department of Revenue 05/25 Sales Tax 019-1950-84000 142.00
6/24/2025 0 Illinois Department of Revenue 05/25 Sales Tax 019-1925-84000 114.00
6/24/2025 0 Illinois Department of Revenue 05/25 Sales Tax 019-1920-84000 4,717.00
6/24/2025 0 Illinois Department of Revenue 05/25 Sales Tax 019-1930-84000 18.00
6/24/2025 0 Illinois Department of Revenue 05/25 Sales Tax 019-1940-84000 23.00
6/24/2025 0 IMRF IMRF Contributions 001-0000-20311 181,044.08
6/24/2025 0 Quadient Leasing USA, Inc Postage for Machine 061-0000-10702 500.00
6/24/2025 0 Quadient Leasing USA, Inc Postage for Machine 061-0000-10702 500.00
6/26/2025 0 Chuck Humes 06/24 - umped softball - 4 games 019-1940-51400 160.00
6/26/2025 0 Direct Energy Business 05/25 service - acct #1872602 061-0000-52000 17,971.80
6/26/2025 10023 J W Summy Contracting Corp.DCEO rehab work for 244 W 4th St.013-0000-83100 56,945.00
6/26/2025 10023 J W Summy Contracting Corp.CO #1 DCEO rehab work for 244 W 4th St - New interior porch door 013-0000-83100 8,305.00
6/26/2025 10023 J W Summy Contracting Corp.CO #1 DCEO rehab work for 244 W 4th St - Delete sump pump and ra 013-0000-83100 (5,250.00)
6/26/2025 101298 Knox County Collector Property Tax - Inness Farm Leasehold #99-18-200-038 020-0000-84500 28,214.04
6/26/2025 101298 Knox County Collector Property Tax - Inness Farm Leasehold - #99-16-101-004 020-0000-84500 579.90
6/26/2025 0 Knox County Metro Expo Red Carpet Series Sponsor 019-1905-59537 10,000.00
6/26/2025 8011 Miller Trucking & Excavating Release of Retainage - DCEO Grand - GCD Sanitary Sewer Replaceme 013-0000-20103 108,627.69
6/26/2025 0 Nathaniel Clark 06/24 - umped softball - 4 games 019-1940-51400 160.00
6/26/2025 101299 Pekin Insurance Co.06/25 Monthly Life Insurance Premiums - Fire 001-0605-47500 135.30
6/26/2025 101299 Pekin Insurance Co.06/25 Monthly Life Insurance Premiums - Police 001-0510-47500 135.30
6/26/2025 101300 Secretary of State Registration Renewal 001-0510-51000 151.00
6/26/2025 101301 Secretary of State Replacement Plate 001-0510-51000 6.00
6/26/2025 0 Victory Lane Ford 2024 RAM 3500 4x4 Cab/Chassis as per your revised quote 061-0000-15701 52,990.00
7/1/2025 0 BlueCross BlueShield of Illinois 07/25 health insurance premiums 078-0000-20315 465,358.44
7/1/2025 0 BlueCross BlueShield of Illinois 06/25 health insurance premiums 078-0000-20315 472,883.46
Grand Total 2,012,689.95$
Page 10
____________________________________________________________________________________________
Prepared by: GUG Page 1 of 2
City Council Meeting
Agenda Item Overview
July 7, 2025
AGENDA ITEM: Approval of an Ordinance for a 99-year lease agreement between the City of
Galesburg (“City”) and the National Railroad Hall of Fame, Inc. (“Lessee”) for an area of
approximately 25,066 square feet, more or less, of municipal property in Colton Park, 225 S
Seminary St.
SUMMARY RECOMMENDATION: The City Manager and Director of Community Development
recommend approval.
BACKGROUND: The National Railroad Hall of Fame, Inc. (NRRHOF) is a not-for-profit organization
incorporated in the State of Illinois and based in Galesburg. The organization has received
national recognition, including Congressional designation, for its mission to honor individuals
who have made significant contributions to the development of the American railroad system.
The City has long supported the vision of a permanent facility in Galesburg and now seeks to
formalize that support through a long-term lease of municipal land. The lease reflects a
collaborative effort to ensure the future presence and growth of the NRRHOF within the City,
contributing to local tourism, economic development, and historic preservation.
Key Terms of the Lease:
•Term: Ninety-nine (99) years, commencing upon execution of the agreement.
•Rent: $1.00 total for the duration of the lease.
•Use: Exclusive use for the planning, construction, and operation of a National Railroad
Hall of Fame.
•Reversion Clause: The lease automatically terminates if the Lessee ceases to use the
property for the museum purpose for a period exceeding 45 consecutive days.
•Maintenance & Utilities: All utility services and property maintenance, including
snow/ice removal, waste management, and lawn care, shall be the responsibility of the
Lessee.
•Insurance: Lessee must maintain general liability insurance of not less than $1,000,000,
naming the City as an additional insured.
•Indemnification: The Lessee agrees to indemnify and hold the City harmless for damages
arising from the use of the Premises, except in cases of the City’s willful misconduct.
25-1009
____________________________________________________________________________________________
Prepared by: GUG Page 2 of 2
•Tax Responsibility: Any taxes resulting from the lease arrangement shall be paid by the
Lessee.
•Access: The City retains the right to access the property as needed, including by public
safety personnel.
•Sublease/Assignment: Not permitted without written City consent.
BUDGET IMPACT: There is no direct budget impact by approving the Ordinance and Lease.
SUPPORTING DOCUMENTS:
1.Aerial
2.Ordinance
3.Site Lease Agreement
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ORDINANCE NO. _________________
WHEREAS, the City of Galesburg is a home-rule municipal corporation organized and existing
under the Constitution and laws of the State of Illinois; and
WHEREAS, the City is the owner of certain real property located within the City of Galesburg,
Illinois, more particularly described in Exhibit A attached to the lease agreement referenced herein
(the “Premises”); and
WHEREAS, the National Railroad Hall of Fame, Inc., an Illinois not-for-profit corporation,
desires to lease the Premises from the City for the purpose of planning, constructing, and operating a
museum; and
WHEREAS, the City Council finds it to be in the best interests of the City and its residents to
enter into a long-term lease agreement with the National Railroad Hall of Fame, Inc. under the terms
and conditions set forth in the lease agreement attached hereto as Exhibit 1.
NOW THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF GALESBURG,
ILLINOIS, A MUNICIPAL CORPORATION, AS FOLLOWS:
SECTION ONE: The Mayor and City Clerk are hereby authorized and directed to execute and
attest, respectively, a Lease Agreement between the City of Galesburg and the National Railroad Hall
of Fame, Inc., substantially in the form attached hereto as Exhibit 1 and made a part hereof.
SECTION TWO: All ordinances, or parts of ordinances, in conflict with this ordinance are, to
the extent of such conflict, hereby repealed.
SECTION THREE: 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 ____________________, 2025, by a roll call vote as follows:
Roll Call #:
Ayes: ________________________________________________________________________
Nays: ________________________________________________________________________
Absent: _____________________________________________________________________
Abstain: ______________________________________________________________________
ATTEST: ______________________________
Peter Schwartzman, Mayor
____________________________
Kelli R. Bennewitz, City Clerk
1
LEASE AGREEMENT
THIS LEASE AGREEMENT (“Lease”) is entered into as of this _____ day of
____________, 2025 by and between the City of Galesburg, an Illinois home-rule municipal
corporation (“CITY”) and the National Railroad Hall of Fame, Inc., an Illinois not-for-profit
corporation (“LESSEE”).
WHEREAS, LESSEE desires to lease the City’s property described on Exhibit A (“the
Premises”).
WHEREAS, CITY is willing to enter into such a Lease with LESSEE on the terms and
conditions contained herein.
NOW, THEREFORE, in consideration of the covenants contained herein and for other
good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged,
the parties hereby agree as follows:
1. Term and Use of Property. CITY grants to LESSEE an exclusive lease
commencing on the Effective Date and terminating 99 years from execution of this Lease
Agreement, in the Premises. There shall be no holdover beyond the Lease Term unless granted by
the City Council of the City of Galesburg. This shall be an exclusive lease to construct and operate
a museum for the National Railroad Hall of Fame. LESSEE shall not use the Premises for any
other use without written consent by CITY. This leasehold interest and the right to possession of
the Premises thereunder shall automatically terminate and all interest in the Premises shall revert
to the CITY if and only if Lessee fails or ceases (for a period in excess of 45 days) to use the
Premises for the purpose of planning, constructing and operating a museum for the National
Railroad Hall of Fame.
2. Rent. The total rental rate for the Premises is $1.00 for the Lease Term.
3. Condition of Property. LESSEE accepts the Premises in “as is” condition.
4. Utilities. LESSEE shall be responsible for all utilities servicing the Premises.
5. Maintenance. LESSEE shall, at its cost, maintain the Premises in a manner
consistent with all applicable laws, statutes, ordinances, and regulations and keep the Premises
clean. LESSEE shall be responsible for all costs associated with snow/ice removal, waste
removal, mowing and janitorial services for the Premises.
6. Use. LESSEE shall use the Premises in a manner consistent with what is reasonably
necessary to maintain and operate a museum of such kind and nature.
7. Taxes. LESSEE shall pay, when due, any tax levied against the Premises during
the Term of this Lease due to the lease arrangement.
8. Sublease and Assignment. LESSEE shall not, without the prior written consent
of CITY, which may be withheld at CITY’S sole discretion, voluntarily or involuntarily assign,
mortgage, encumber or hypothecate this Lease or any interest herein or sublet the Premises or any
part thereof.
2
9. Default. In the event of a default by either party under this Agreement, the non-
defaulting party shall serve the defaulting party with notice of the default. After receipt of said
notice, the defaulting party shall have forty-five (45) days to cure said default. In the event the
defaulting party does not cure said default within said forty-five (45) day period, the non-defaulting
party may terminate this Lease Agreement upon fifteen (15) days’ notice of their intent to terminate
the Lease.
10. Access to Premises
CITY and its employees and agents (including law enforcement personnel) shall be granted
access to the property upon request.
11. Insurance.
a) LESSEE shall provide proof of comprehensive general liability insurance
in an amount that is commercially reasonable (not less than $1,000,000 at
the outset of this Lease) covering bodily injury, personal injury and property
damage for the property and operation of the Premises.
b) The City of Galesburg shall be named as an additional insured, on a primary
and non-contributory basis, on the above insurance policy and shall be
provided a copy of the Certificate of Insurance and policy. LESSEE shall
notify CITY of any change, cancellation or modification of this coverage.
c) There shall be no permitted changes or cancellations of insurance by
LESSEE without 30 days prior written notice to CITY.
12. Waiver and Indemnity.
Except to the extent of CITY’s willful misconduct, LESSEE agrees to indemnify, defend
and hold CITY and CITY’s governing body, employees and agents harmless from all liability,
penalties, losses, damages, costs, expenses, causes of action, claims or judgments arising by reason
of any fraud, death, bodily injury, personal injury, or property damage or loss resulting from any
cause occurring in or about or resulting from an occurrence in, on or about the Premises during the
Lease term, the negligence or willful misconduct of LESSEE or LESSEE’S agents, employees,
and contractors wherever it occurs, or, an event of LESSEE’S default. The provisions of this
paragraph shall survive the expiration or termination of this Lease.
13. Damage and Destruction. In the event that the land or the improvements on the
Premises are damaged or destroyed by fire or other casualty, LESSEE shall have the option to
terminate this Lease.
14. Mechanic’s Liens. LESSEE shall cause the Premises to be kept free and clear of
any mechanic’s liens or materialmen’s liens which may arise out of the construction of any such
alterations or improvements on the Premises by LESSEE.
15. Duty to Community.
3
a) LESSEE is not an agent for CITY and shall not hold itself out to be an agent
for CITY in any capacity, to any individual or other entity.
b) LESSEE shall follow all local ordinances, state, and federal laws in the
operation of the Premises now existing or hereinafter created in its use of
the Premises.
16. Binding on Successors. This Lease shall be binding on and inure to the benefit of
the lawful assigns, the successors, heirs, legatees and personal representatives of the respective
parties.
17. Severability. It is the intention of both of the parties hereto that the provisions of
this Lease shall be severable in respect to a declaration of invalidity of any provision hereof. If any
provision hereof is declared invalid, then this Lease shall be construed by the parties to provide
for the intent of such provision in a form, which shall be valid.
18. Waiver of Terms. The waiver by CITY of any breach of the terms, covenants or
conditions herein shall not be deemed a waiver of any subsequent breach.
19. Recording. This Lease may be recorded with the Recorder of Deeds of Knox
County by CITY or LESSEE.
20. Cumulative Remedies: Illinois Law. The rights and remedies of CITY under this
Lease are cumulative and none shall exclude any other rights or remedies allowed by law or equity.
This Lease is declared to be an Illinois contract, and all its terms shall be construed according to
the laws of the State of Illinois.
21. Venue. Any litigation related to the terms of this Agreement shall be conducted in
the Ninth Judicial Circuit, Knox County, Illinois, which shall be the only appropriate forum for
the resolution of disputes hereunder.
22. Relationship. CITY and LESSEE disclaim any intention to create a joint venture,
partnership, agency or lender/borrower relationship.
23. LESSEE Authorization. LESSEE represents and warrants that this Lease has been
duly authorized, executed and delivered by and on behalf of LESSEE and constitutes the valid and
binding agreement of LESSEE in accordance with the terms hereof.
24. Notices. All notices, waivers, demands, requests or other communications required
or permitted hereunder shall, unless otherwise expressly provided, be in writing and be deemed to
have been properly given, served and received (a) if delivered by messenger, when delivered, (b)
if mailed, on the fifth (5th) business day after deposit in the United States Mail, certified or
registered, postage prepaid, return receipt requested, (c) if delivered by reputable overnight
express courier, freight prepaid, the next business day after delivered to such courier, or (d) hand
delivered, in every case addressed to the party to be notified as follows:
If to CITY: If to LESSEE
City Clerk Julie King
4
City of Galesburg 161 S. Cherry St., Suite 206
55 W. Tompkins St. Galesburg, Illinois 61401
Galesburg, IL 61401
With copy to: Brian A. Peterson
246 E. Main St.
Suite 201
Galesburg, Illinois 61401
IN WITNESS WHEREOF, the parties hereto have executed this Lease and caused their
respective seals to be affixed and attested thereto as of the date first written above in this Lease.
CITY: CITY OF GALESBURG,
ILLINOIS, An Illinois Municipal
Corporation
By:
__________________________
Peter Schwartzman, Mayor
Attest: ____________________
Kelli R. Bennewitz, City Clerk
LESSEE: NATIONAL RAILROAD HALL OF
FAME, INC., an Illinois not-for-profit corporation
By:
________________________________________
Brian A. Peterson, Chairman of the Board of Directors
for National Railroad Hall of Fame
5
EXHIBIT A
LEGAL DESCRIPTION:
PART OF LOTS 11, 12 AND 13 IN BLOCK 61, IN THE CITY OF GALESBURG,
GALESBURG TOWNSHIP, KNOX COUNTY, ILLINOIS.
BEING MORE PARTICULARLY DESCRIBED AS FOLLOWS:
COMMENCING AT THE NORTHWEST CORNER OF BLOCK 61; THENCE SOUTH 330.0
FEET ALONG THE WEST LINE OF BLOCK 61 TO THE NORTHWEST CORNER OF LOT
11 AND THE POINT OF BEGINNING; THENCE EAST 100.0 FEET ALONG THE NORTH
LINE OF LOT 11; THENCE SOUTH 66.0 FEET TO A POINT ON THE SOUTH LINE OF
LOT 11, ALSO BEING THE NORTH LINE OF LOT 12; THENCE SOUTHEASTERLY 89.7
FEET TO A POINT ON THE PRESENTLY EXISTING NORTHWEST RIGHT-OF-WAY
LINE OF THE BNSF RAILWAY; THENCE SOUTHWESTERLY 97.6 FEET ALONG THE
PRESENTLY EXISTING NORTHWEST RIGHT-OF-WAY LINE OF THE BNSF RAILWAY
TO A POINT ON THE SOUTH LINE OF LOT 13; THENCE WEST 113.4 FEET ALONG THE
SOUTH LINE OF LOT 13 TO THE WEST LINE OF BLOCK 61; THENCE NORTH 198.0
FEET ALONG THE WEST LINE OF BLOCK 61 TO THE POINT OF BEGINNING,
CONTAINING 0.58 ACRES MORE OR LESS OR 25,066 SQUARE FEET MORE OR LESS
AND BEING SUBJECT TO EASEMENTS, AGREEMENTS OR RESTRICTIONS OF
RECORD.
Parcel ID: 99-14-104-005 (Part)
Common Address: 225 S. Seminary St., Galesburg, Illinois 61401
___________________________________________________________________________________________________________________________________________________________________________________________
Prepared by GUG Page 1 of 1
City Council Meeting
Agenda Item Overview
July 7, 2025
AGENDA ITEM: Ordinance authorizing the sale of a strip of land south of 40 E Simmons St, which
is a portion of Parcel Identification Number 99-15-206-002.
SUMMARY RECOMMENDATION: The City Manager and Director of Community Development
recommends approval of an ordinance authorizing the sale of approximately 0.01 acres (610
square feet) of City-owned land located directly south of 40 E. Simmons Street to the Galesburg
Public Library Board of Trustees.
BACKGROUND: The subject parcel is part of a City-owned parking lot and includes a narrow strip
of land adjacent to the former Galesburg Public Library building. A recent property review
identified that approximately 1.5 feet of the southern portion of the former library structure
encroaches onto City property.
To resolve this encroachment issue, it is proposed that the City convey the impacted strip of land
(approximately 610 square feet) to the Galesburg Public Library Board of Trustees.
Under the Illinois Municipal Code and local ordinance, the City may convey real property that is
deemed no longer necessary, appropriate, or profitable, through a two-thirds vote of the
corporate authorities then holding office. The proposed sale meets these criteria, as the land has
limited independent value and is primarily needed to regularize property lines.
Following approval of the sale, a zoning amendment will be initiated to rezone the transferred
strip of land from Institutional to B-3 (Central Business District), aligning it with the zoning
designation of the adjacent former library property.
BUDGET IMPACT: There would be no impact to the budget if the sale is approved.
SUPPORTING DOCUMENTS:
1.Aerial
2.Ordinance
3.Real Estate Sale Contract
cc: File Copy
25-1010
ORDINANCE NO. _________________
WHEREAS, the City of Galesburg (“City”) is a home rule municipality in accordance with
the 1970 Constitution of the State of Illinois; and
WHEREAS, Article VII, Section 6 (a) of the Illinois Constitution grants a home rule authority
to exercise any power and perform any function pertaining to its government and affairs; and
WHEREAS, the City owns the real estate described in “Exhibit A” which is attached hereto
and incorporated by reference; and
WHEREAS, the corporate authorities find that a portion of the property is surplus
property and has determined that it is not necessary, appropriate or in the best interests of the
City that it retain said real estate, and that the real estate is not required for the use of the City,
or profitable to the City; and
WHEREAS, Galesburg Public Library Board of Trustees would like to purchase the
approximately .01 acres (610 square feet) strip of land south of 40 E Simmons Street, pursuant
to the terms of the Agreement which is attached hereto, incorporated by reference, and marked
“Exhibit B”; and
WHEREAS, the City Council finds that it is appropriate and in the best interests of the City
of Galesburg to exercise its authority as a home rule unit pursuant to Article VII, Section 6 of the
1970 Illinois Constitution to accept said proposal to purchase real estate by the passage of this
ordinance.
NOW THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF GALESBURG,
ILLINOIS, A MUNICIPAL CORPORATION, AS FOLLOWS:
SECTION ONE: The statements in the preamble are true in substance and in fact and are
incorporated herein as findings by the City Council.
SECTION TWO: The Mayor and City Clerk are hereby authorized and directed to execute
and attest, respectively, any documents necessary to sell the above referenced property to
Galesburg Public Library Board of Trustees, for the price of $20.00.
SECTION THREE: All ordinances or parts of ordinances, in conflict with this ordinance
are, to the extent of said conflict, hereby repealed.
SECTION FOUR: This ordinance shall be in full force and effect from and after its passage
and approval as provided by law.
Approved this day of , 2025, by a roll call vote as follows:
Roll Call #:
Ayes: ________________________________________________________________________
Nays: ________________________________________________________________________
Absent: _______________________________________________________________________
Abstain: ______________________________________________________________________
ATTEST: ______________________________
Peter Schwartzman, Mayor
____________________________
Kelli R. Bennewitz, City Clerk
Exhibit A
LEGAL DESCRIPTION
PART OF LOT TWO (2) AND PART OF LOT FIVE (5) IN BLOCK THIRTY TWO (32) IN THE ORIGINAL
TOWN (NOW CITY) OF GALESBURG, KNOX COUNTY ILLINOIS:
BEGINNING AT THE NORTHWEST CORNER OF SAID LOT FIVE (5); THENCE S89O 28’ 36” E 203.25’
ALONG THE NORTH LINE AND NORTH LINE EXTENEDED OF SAID LOT FIVE (5); THENCE S00O 43’26”
W 3.00’; THENCE N89O 43’ 26” W 203.25’ TO THE WEST LINE OF SAID LOT FIVE (5); THENCE N00O
41’ 53” E 3.00’ ALONG THE WEST LINE OF SAID LOT GIVE (5) TO THE PLACE OF BEGINNING,
CONTAINING 0.01 ACRES (610 SQUARE FEET) MORE OR LESS, SUBJECT TO EASEMENTS,
AGREEMENTS OR RESTRICTIONS OF RECORD.
(Part) Parcel Identification Number: 99-15-206-002
AGREEMENT FOR SALE OF REAL ESTATE
(THIS IS A BINDING REAL ESTATE CONTRACT)
Seller: Purchaser:
The City of Galesburg Galesburg Public Library Board of Trustees
55 West Tompkins Street c/o Laurie Muelder, Board President
Galesburg, IL 61401 264 W Main Street
Galesburg, IL 61401
1. THIS AGREEMENT is dated this ______ day of May, 2025.
Purchaser agrees to purchase from the Seller and the Seller agrees to sell to Purchaser a strip of
land south of 40 East Simmons St, Galesburg, IL and legally described as follows:
PART OF LOT TWO (2) AND PART OF LOT FIVE (5) IN BLOCK THIRTY TWO (32) IN THE ORIGINAL
TOWN (NOW CITY) OF GALESBURG, KNOX COUNTY ILLINOIS:
BEGINNING AT THE NORTHWEST CORNER OF SAID LOT FIVE (5); THENCE S89O 28’ 36” E 203.25’
ALONG THE NORTH LINE AND NORTH LINE EXTENEDED OF SAID LOT FIVE (5); THENCE S00O
43’26” W 3.00’; THENCE N89O 43’ 26” W 203.25’ TO THE WEST LINE OF SAID LOT FIVE (5);
THENCE N00O 41’ 53” E 3.00’ ALONG THE WEST LINE OF SAID LOT GIVE (5) TO THE PLACE OF
BEGINNING, CONTAINING 0.01 ACRES (610 SQUARE FEET) MORE OR LESS, SUBJECT TO
EASEMENTS, AGREEMENTS OR RESTRICTIONS OF RECORD.
(Part) Parcel Identification Number: 99-15-206-002
for the sum of Twenty dollars ($20.00) to be paid as follows:
$ 20.00 BALANCE to be paid at time of final settlement and delivery of deed. The balance
of the purchase price, adjusted by prorations and credits allowed the parties by this Contract,
shall be paid to Sellers at closing in cash by cashier’s check, by check issued by a lending
institution or other form of payment acceptable to Sellers.
2. POSSESSION AND CLOSING shall be on or before __________________.
3. TITLE EVIDENCE. If Purchaser so chooses, they may within a reasonable time, deliver a
Commitment for Title Insurance issued by a title insurance company regularly doing business in
the County where the subject property is located, committing the company to issue an Owner’s
Policy in the usual form insuring merchantable title to the property in the Purchaser’s names
for the amount of the purchase price. Purchaser shall be responsible for payment of the
owner’s premium and Purchaser’s search charges, and any closing protection letter charges
applicable to Seller. Permissible exceptions to title shall include only the lien of general taxes
and special assessments; zoning laws and building ordinances; easements; apparent or of
record; covenants and restrictions of record which do not restrict reasonable use of the
Property; existing mortgage created by Seller to be paid by Seller at closing.
If title evidence discloses exceptions other than those permitted above, Purchaser or
Purchaser’s attorney shall give written notice of such exceptions to Seller within a reasonable
time. Seller shall have a reasonable time to have such title exceptions removed, or any such
exception, which may be removed by the payment of money may be cured by deduction from
the purchase price at the time of closing. If Seller is unable to cure such exception, Purchaser
shall be entitled to a refund of the earnest money, if any is paid. Furnishing a Title Insurance
Commitment insuring over an exception shall constitute a cure of such exception.
4. CONVEYANCE OF TITLE AND DOCUMENTS OF SALE. The parties agree to execute any
transfer declarations or other documents required by the state, county or municipality in which
the subject property is located, as well as any documents required by the title insurance
company in order to issue title insurance.
Seller’s attorney shall prepare, and Sellers shall execute a recordable Deed sufficient to convey
the real estate to Purchasers or their nominee, in fee simple absolute, subject only to
exceptions permitted herein. The deed shall be delivered to Purchasers at the closing of this
transaction upon Purchaser’s compliance with the terms of this contract.
5. PRORATIONS AND ADJUSTMENTS. The following items shall be prorated at closing as of the
date of delivery of possession:
A.Prorations: Real estate taxes, based upon most recent tax information available,
and other income and operating expenses, if any, shall be prorated as of the date of
closing. Seller shall be responsible for the 2024 taxes (payable 2025) as well as the
proration of 2025 taxes (payable 2026).
6.ASSESSMENTS. Seller shall pay all special assessments, which are a lien on the subject
property as of the date of closing. Seller acknowledges that, prior to the execution of this
Agreement, Seller has no knowledge of or no notice has been received from any municipal
authority concerning improvements which could result in a special assessment on the subject
property.
7. CONDITION OF SUBJECT PROPERTY. The parties agree that the purchase price reflects the
condition of the subject property and Purchaser acknowledges that the real estate has been
inspected, and Purchaser is acquainted with the condition there and accepts the same in “AS-
IS” condition.
8.EXPENSES OF TRANSFER.
A.Seller shall pay:
(1)Seller’s attorney’s fees.
(2)Revenue Stamps
(3)Recording of any Releases
B.Purchaser shall pay:
(1)Recording fee for Deed and Mortgage (if any);
(2)Cost of Owner’s Title Policy (if Purchaser elects to purchase Title Insurance)
9. NOTICES. All notices required hereunder shall be in writing and shall be served upon the
parties at the addresses designated by personal service, certified mail (return receipt
requested), or Federal Express or other overnight mail.
Seller: Purchaser:
The City of Galesburg Galesburg Public Library Board of Trustees
55 W Tompkins Street c/o Laurie Muelder, Board President
Galesburg, IL 61401 264 W Main Street
Galesburg, IL 61401
10. CLOSING. At closing, the parties shall deliver, upon payment in full of the purchase price
stated herein, the following;
A.At closing, Seller shall deliver to Purchaser, a recordable Deed sufficient to convey
the real estate to Purchasers or their nominee, in fee simple absolute, subject only
to exceptions permitted herein.
11. DEFAULT AND CASUALTY.
A.If Purchaser defaults, Sellers may serve written notice of default upon Purchasers,
and if such default is not corrected within ten (10) days thereafter, Purchasers are
deemed in default and Sellers may take one of the following actions: re-sell the
premises to another party; maintain a claim for monetary damages for breach of
contract; maintain a specific performance action against Purchasers; and maintain
any other or different remedy allowed by law.
B.If Seller defaults, Purchaser may serve written notice to the Sellers, and if such
default is not corrected within ten (10) days thereafter, Sellers are deemed in default
and Purchasers may take one of the following actions: maintain a claim for monetary
damages for breach of contract; maintain a specific performance action against
Sellers; and maintain any other or different remedy allowed by law.
12.LEASE CONDITION. Seller stipulates that no part of the parcel being sold is subject to any
existing or future leases. If the land is subject to any lease, seller will ensure that the tenant
signs a tenant release for the property being sold.
13.GENERAL CONDITIONS. This Agreement shall be binding upon the parties and their
successors and assigns. Time is of the essence of this Agreement. This Agreement shall be
governed by and enforced in accordance with the laws of the state in which the subject
property is located. This Agreement contains the entire agreement of the parties and no
representations, warranties, or agreements have been made by either party except as set forth
herein. No modification, waiver, or amendment of the Agreement shall be effective unless
made in writing and signed by the parties. All representations, warranties and covenants made
by the parties shall survive closing. Paragraph headings are for the convenience of reference
and shall not limit or affect the meaning of the Agreement.
This Agreement has been read and executed on the dates beside our signatures.
Executed by Seller: Executed by Purchaser:
___________________________________ ___________________________________
Peter Schwartzman, Mayor Date Laurie Muelder, Board President Date
Attest:
___________________________________
Kelli Bennewitz, City Clerk Date
___________________________________________________________________________________________________________________________________________________________________________________________
Prepared by: GUG Page 1 of 3
City Council Meeting
Agenda Item Overview
July 7, 2025
AGENDA ITEM: Ordinance amendment for Solar Energy Systems.
SUMMARY RECOMMENDATION: The Planning and Zoning (P&Z) Commission held the required
public hearing during their June 17, 2025 meeting. On a vote of 5 ayes (Members Cochrane,
Leahy, Markwart, McKelvie, M Thomas), zero nays and zero abstentions, the P&Z recommended
approval of the proposed ordinance. The City Manager and Director of Community Development
concur with the recommendation.
BACKGROUND: For your consideration are amendments to the text of Chapter 152 of the
Galesburg Development Ordinance, relating to the regulation and development of solar energy
systems within the city limits. This amendment establishes comprehensive regulations for solar
energy systems, including new definitions, accessory use provisions, special use permit
requirements, design standards, and performance criteria. These changes support responsible
solar development and align local regulations with state and national renewable energy trends.
Summary of proposed amendments:
1.Definitions (Section 152.005)
•Eleven new definitions related to solar energy systems to establish clarity are
proposed to be added, including:
o Solar Carport
o Solar Energy System (and its various types: agrivoltaics, building-integrated,
community, commercial, private, roof-mounted, ground-mounted)
o Qualified Solar Installer
o Solar Mounting Devices
2.New Section 152.123 – Solar Energy Systems, provides a regulatory framework for solar
energy systems, structured as follows:
•Purpose and Applicability. Establishes goals of promoting solar development while
protecting public safety and neighborhood compatibility. This applies to new systems
constructed after the ordinance’s effective date; significant modifications to existing
systems may also be subject to the new standards.
25-1012
___________________________________________________________________________________________________________________________________________________________________________________________
Prepared by: GUG Page 2 of 3
• Allowed Installations
o “Private solar energy systems, and solar carports” (roof-mounted, ground-
mounted, building-integrated) would be permitted accessory uses in all zoning
districts.
o “Commercial and Community Solar Energy Systems” will require Special Use
approval through the Planning and Zoning Commission in the (AG)
Agricultural, (I) Institutional, (O) Office, (B-1) Neighborhood Business, (B-2)
General Business, (B-3) Central Business, (M-1) Light Industrial, (M-2) Heavy
Industrial and (CPD) Comprehensive Planned Development.
o Agrivoltaic systems allowed only in districts where agriculture is permitted
which includes (AG) Agricultural, (ER) Estate Residential, (R1-A) Single Family
and in situations where a property may be a legal non-conforming use
(“grandfathered”).
• Prohibited Installations
o Systems not permitted as accessory or special use are prohibited.
• Design and Operational Requirements applies to all systems, including:
o Permit requirements and regulatory compliance.
o Glare and visibility controls.
o Concealed wiring and roof integrity evaluations.
o Maintenance obligations, including removal of non-functioning systems.
• Standards for Private Systems
o Height limits (roof and ground-mounted).
o Setbacks, size limits (100 sq. ft. for ground-mounted systems in residential zones).
o Rear yard-only placement for ground-mounted systems in residential districts.
• Standards for Commercial/Community Systems
o Site plan review required, addressing drainage, electric connections, spacing, and
equipment layout.
o Manufacturer specifications, utility interconnection documentation, and fire
protection plans required.
o Landscape plan and maintenance obligations
o Application must include a Decommissioning Plan for the anticipated service life
or if it becomes non-operational for a period of 12 months with a cost estimate
from a professional engineer or contractor with expertise in decommissioning. A
surety bond, letter of credit, or cash bond must also be provided.
o Liability insurance of at least $1 million per occurrence and $5 million in the
aggregate shall be maintained and name the City as additional insured with 30
days notice prior to any change.
___________________________________________________________________________________________________________________________________________________________________________________________
Prepared by: GUG Page 3 of 3
BUDGET IMPACT: There would be no anticipated impact upon the budget if the ordinance is
approved.
SUPPORTING DOCUMENTS:
1. Proposed Ordinance Solar Energy Systems
ORDINANCE NO. ______________
WHEREAS, the City of Galesburg, Illinois is a home rule unit of government pursuant to
Section 6, Article VII of the Constitution of the State of Illinois; and
WHEREAS, Article VII, Section 6(a) of the Illinois Constitution grants a home rule unit
authority to exercise any power and perform any function pertaining to its government and
affairs;
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF GALESBURG,
ILLINOIS, A MUNICIPAL CORPORATION, AS FOLLOWS:
SECTION ONE: Chapter 152, the Development Ordinance Chapter of the Galesburg
Municipal Code shall be, and the same hereby is, amended as follows:
1. That Section 152.005 be, and the same hereby is, amended by inserting therein the
following definitions in alphabetical order:
SOLAR CARPORT. A solar energy system that is installed on a carport structure that
is accessory to a parking area, and which may include electric vehicle supply
equipment or energy storage facilities for use in electric vehicle charging.
SOLAR ENERGY SYSTEM. A solar energy device, array of devices, or structural
design feature, the purpose of which is to provide for generation or storage of
electricity from sunlight, or the collection, storage and distribution of solar energy
for space heating or cooling, daylight for interior lighting, or water heating.
SOLAR ENERGY SYSTEM, AGRIVOLTAIC. A solar energy system co-located on the
same parcel of land as agricultural production, including crop production, grazing,
apiaries, or other agricultural products or services.
SOLAR ENERGY SYSTEM, BUILDING-INTEGRATED. A solar energy system that is an
integral part of a principal or accessory building, rather than a separate mechanical
device, replacing or substituting for an architectural or structural component of the
building. Building-integrated systems include, but are not limited to, photovoltaic
or hot water solar energy systems that are contained within roofing materials,
windows, skylights, and awnings.
SOLAR ENERGY SYSTEM, COMMERCIAL. A solar energy system that is not a private
solar energy system.
SOLAR ENERGY SYSTEM, COMMUNITY. A commercial solar energy system that is
eligible for community solar incentives as administered by the Illinois Power
Agency, credits the value of electricity generated by the facility to the subscribers
of the facility; and is limited in capacity to less than or equal to 5 megawatts.
SOLAR ENERGY SYSTEM, GROUND-MOUNTED: A solar energy system mounted on
a rack or pole that rests or is attached to the ground, and is not attached or affixed
to any existing structure.
SOLAR ENERGY SYSTEM, PRIVATE. A solar energy system that is an accessory
structure and that is designed to serve through the electric meter only the
occupants of the parcel on which it is located, and not for selling generated
electricity.
SOLAR ENERGY SYSTEM, ROOF-MOUNTED: A solar energy system in which solar
panels are mounted on top of a building roof as either a flush mounted system or
as modules fixed to frames which can be tilted toward the south at an optimal
angle. Roof-mounted systems are accessory to the principal use.
SOLAR INSTALLER, QUALIFIED. A trained and qualified electrical professional who
has the skills and knowledge related to the construction and operation of solar
electrical equipment and installations, and has received safety training on the
hazards involved. This may include an organization, institution or individual
certified by the Illinois Commerce Commission as a Distributed Generation Installer
professional.
SOLAR MOUNTING DEVICES. Racking, frames, or other devices that allow the
mounting of a solar collector onto a roof surface or the ground.
2. That Section 152.030 (A) (2) be, and the same hereby is, amended by deleting
therefrom the following language:
“solar energy devices,”
3. That Section 152.065 (D) be, and the same hereby is, amended by adding thereto
the following:
(11) Commercial and Community Solar Energy Systems, subject to the provisions
outlined in Section 152.123.
4. That Section 152.073 (D) be, and the same hereby is, amended by adding thereto
the following:
(13) Commercial and Community Solar Energy Systems, subject to the provisions
outlined in Section 152.123.
5. That Section 152.074 (D) be, and the same hereby is, amended by adding thereto
the following:
(4) Commercial and Community Solar Energy Systems, subject to the provisions
outlined in Section 152.123.
6. That Section 152.075 (D) be, and the same hereby is, amended by adding thereto
the following:
(20) Commercial and Community Solar Energy Systems, subject to the provisions
outlined in Section 152.123.
7. That Section 152.077 (D) be, and the same hereby is, amended by adding thereto
the following:
(15) Commercial and Community Solar Energy Systems, subject to the provisions
outlined in Section 152.123.
8. That Section 152.078 (D) be, and the same hereby is, amended by adding thereto
the following:
(6) Commercial and Community Solar Energy Systems, subject to the provisions
outlined in Section 152.123.
9. That Section 152.079 (D) be, and the same hereby is, amended by adding thereto
the following:
(8) Commercial and Community Solar Energy Systems, subject to the provisions
outlined in Section 152.123.
10. That Section 152.080 (D) be, and the same hereby is, amended by adding thereto
the following:
(1) A Special Use Permit shall be required for Commercial and Community Solar
Energy Systems, subject to the provisions outlined in Section 152.123.
11. That Section 152.111 (B) (3) be, and the same hereby is, amended so that it shall
read as follows:
“Private solar energy systems, and solar carports;”
SECTION TWO: Chapter 152, the Development Ordinance Chapter of the Galesburg
Municipal Code shall be, and the same hereby is, amended by adding thereto the following
section:
152.123 Solar Energy Systems
1. Purpose. The purpose of this section is to facilitate the construction,
installation, and operation of solar energy systems in the City of Galesburg
in a manner that promotes economic development and ensures the health,
safety, and welfare of the public while also avoiding adverse impacts on
adjoining property owners or the environment.
2. Applicability. This section applies to all solar energy systems proposed to be
constructed after the effective date of this amendatory ordinance. Solar
energy systems constructed before the effective date of this amendatory
ordinance will not be required to meet the requirements of this section. But
any physical modification to an existing solar energy system that materially
alters the size, type, and number of solar panels and other equipment will
be required to meet the requirements of this section.
3. Installations Allowed as an Accessory Use.
a. Private solar energy systems that are ground-mounted, roof-
mounted, or building-integrated are allowed as permitted accessory
use in all zoning districts.
i. Systems on buildings within local historic preservation districts
or on locally designated landmarks must be approved by the
Landmark Commission, consistent with the procedures
outlined in Chapter 151, the Historic Preservation Chapter of
the Galesburg Municipal Ordinance.
4. Installations that Require a Special Use Permit. A commercial or community
solar energy system shall apply for a special use permit in the following
zoning districts:
a. AG – Agriculture District;
b. I – Institutional;
c. O – Office;
d. B-1 – Neighborhood Business District;
e. B-2 – General Business District;
f. B-3 – Central Business District;
g. M-1 – Light Industrial District;
h. M-2 – Heavy Industrial District; and
i. CPD – Comprehensive Planned Development District.
5. Agrivoltaics Installations. Solar energy systems with an agrivoltaics
component are only allowed in zoning districts that permit agricultural
activity.
6. Prohibited Installations. Any solar energy system that is not allowed as an
accessory use under Section 152.123 (3) or as a special use under Section
152.123 (4) is prohibited.
7. No Restriction on Other Properties. The allowance of a solar energy system
under this section will not be construed to restrict the use or improvement
of any adjoining or other property owner from any allowed building,
landscaping, or other accessory improvements, even if such improvements
may diminish the function of said solar energy system.
8. Requirements for All Solar Energy Systems.
a. Regulatory Compliance. Each solar energy system requires a permit
from the Inspections Division. Each solar energy system must comply
with all federal, state, and local laws, rules, and regulations,
including, without limitation, all building codes, electrical codes,
health and safety rules and regulations, environmental rules and
regulations, and aviation rules and regulations.
b. Reflection Angles. Reflection angles for solar collectors must be
oriented in such a manner that they do not project glare onto
adjacent properties or roadways.
c. Visibility. Solar energy systems must be located in a manner to
reasonably minimize view blockage to surrounding properties and to
minimize shading of property to the north while still providing
adequate solar access for collectors.
d. Wiring Concealment. All wiring associated with the system must be
underground, within the structure, or contained within a raceway
that complements the site or the building materials of the principal
structure.
e. Structural Integrity. For roof-mounted solar energy systems, an
Illinois licensed structural engineer is required to investigate the
structural integrity of the roof and estimate existing loading capacity.
A report detailing the findings of the investigation and estimated
loading capacity must be submitted with the permit application to
the Inspections Division.
f. Installation. All solar energy systems must be installed by a qualified
solar installer.
g. Maintenance. All solar energy systems must be maintained and kept
in good working order. If it is determined by the Inspections Division
that a solar energy system is not being maintained, kept in good
working order, or is no longer being utilized to perform its intended
purpose for 6 consecutive months, the property owner will be given
90-day written notice to remedy or to remove the unit and all
equipment.
9. Requirements for Private Solar Energy Systems.
a. Height Requirements for Roof-Mounted Solar Energy Systems.
i. The height of a roof-mounted solar energy system is measured
from the roof surface on which the system is mounted to the
highest edge of the system.
ii. A roof-mounted solar energy system may not cause a building
to exceed the maximum allowed building height for the zoning
district in which the system is located.
iii. Solar energy systems mounted on a pitched roof may not
extend beyond 6 inches parallel to the roof surface of the
pitched roof.
iv. In R-1 and R-2 zoning districts, solar energy systems mounted
on a flat roof must be concealed by a parapet. In all other
districts, solar energy systems mounted on a flat roof may not
exceed 4 feet in height above the flat roof surface.
b. Height Requirements for Ground-Mounted Solar Energy Systems.
i. The height of a ground-mounted solar energy system is
measured from the grade at the base of the pole or other
mounting structure to the highest edge of the system at
maximum tilt.
ii. Ground-mounted systems may not exceed 15 feet.
c. Size and Setback Requirements.
i. Roof-mounted solar energy systems must be set back at least
3 feet from the roof edge.
ii. System panels mounted on the sides of building and serving as
awnings are considered to be building-integrated systems and
will be regulated as awnings.
iii. The aggregate size of the solar panels of any ground-mounted
solar energy systems in any residential zoning district may not
exceed 100 square feet.
iv. Ground-mounted solar energy systems must meet the
setbacks for the zoning district in which the system is located.
v. Ground-mounted solar energy systems may not extend into a
setback at any design tilt.
vi. Ground-mounted solar energy systems in any residential
district may be located in a rear yard only.
10. Requirements for Community and Commercial Solar Energy Systems.
a. Site Plan Required. A permit application for a community or
commercial solar energy system must include a site plan with existing
conditions showing all of the following:
i. All provisions as required by site plan review procedures
contained in Sections 152.130 through 152.138.
ii. Surface water drainage patterns and the location of any
subsurface drainage tiles.
iii. Location and spacing of the solar collector.
iv. Location of underground and overhead electric lines
connecting the solar system to a building, substation or other
electric load.
v. New electrical equipment other than at the existing building
or substations that is to be the connection point for the solar
system.
b. Manufacturers’ Specifications. A building permit application for a
community or commercial solar energy system must include all
manufacturer's specifications and recommended installation
methods for all major equipment, including solar collectors,
mounting systems and foundations for poles and racks.
c. Connection and Interconnection. A permit application for a
community or commercial solar energy system must include all of the
following:
i. A description of the method of connecting the solar energy
system to a building or substation.
ii. Utility interconnection details and a copy of written
notification to the utility company requesting the proposed
interconnection.
d. A permit application for a community or commercial solar energy
system must include a fire-protection plan for the construction and
the operation of the facility, and emergency access to the site.
e. Landscape Maintenance Plan; Fencing Requirements.
i. The Landscape Regulations, as set forth in Section 152.165
through Section 152.168 of the Development Ordinance, apply
to all community and commercial solar energy systems.
ii. A permit application for a community or commercial solar
energy system must include a landscape maintenance plan
setting forth a plan for controlling weeds and grass on
property inside and outside the fenced area for the entire
property. This provision shall not prohibit pollinator-friendly
projects with an appropriate maintenance plan.
iii. If perimeter fencing is installed around the boundary of the
solar energy system site, then the fence may not exceed a
maximum height set forth in Section 152.033.
iv. The applicant shall maintain the fence in good condition and
adhere to the landscape maintenance plan.
f. Setbacks. A community or commercial solar energy system must
meet the setbacks for the zoning district in which the system is
located.
i. A variance of setbacks may be requested by submitting an
application following the filing procedures for a variance
request as outlined in 152.019.
g. Height. Community and commercial solar energy systems may not
exceed a height of 20 feet. Roof-mounted community and
commercial solar energy systems are exempt from this requirement
and must instead abide by the provisions of Section 152.123 (9) (a)
and (c) (i).
i. The height of a ground-mounted solar energy system is
measured from the grade at the base of the pole or other
mounting structure to the highest edge of the system at
maximum tilt.
11. Decommissioning a Community or Commercial Solar Energy System.
a. If a solar energy system is out of service or not producing electrical
energy for a period of 12 months, then it will be deemed to be
nonoperational. A nonoperational community or commercial solar
energy system is hereby deemed to be a public nuisance.
b. A permit application for a community or commercial solar energy
system must include a decommissioning plan for the anticipated
service life of the community or commercial solar energy system or
in the event the system is abandoned or has reached its life
expectancy. If the system is out of service or not producing electrical
energy for a period of 12 months, then it will be deemed to be
nonoperational, and the decommissioning and removal of that
system will commence according to the decommissioning plan as
provided and approved. A cost estimate for the decommissioning of
the system must be prepared by a professional engineer or
contractor who has expertise in the removal of the solar energy
system. The decommissioning cost estimate must explicitly detail the
cost before considering any projected salvage value of the out of
service solar farm. A restoration plan must also be provided for the
site with the application. The decommissioning plan must include the
removal of the following within 6 months after the system became
non-operational:
i. All solar collectors and components, above ground
improvements and outside storage.
ii. Foundations, pads and underground electrical wires at reclaim
site to a depth of 4 feet below ground surface.
iii. Hazardous material from the property and dispose in
accordance with federal and state law.
c. Prior to any installation, the owner shall provide to the City a surety
instrument in the amount of the cost estimate set forth under
Section 152.123 (10) (B). The surety instrument must be in the form
of a surety bond, letter of credit, or cash bond and be in a form and
manner acceptable to the director. The surety instrument must
provide the security to the City if the owner fails to decommission
the system in accordance with the decommissioning plan.
d. If the owner fails to decommission the system as required under the
decommissioning plan, then, upon reasonable notice, the City or its
agents may enter the property to complete the decommissioning.
12. Liability Insurance.
a. The owner of a community or commercial solar energy system shall,
at all times the system is located at the site, maintain a general
liability policy covering bodily injury and property damage with limits
of at least $1 million per occurrence and $5 million in the aggregate.
b. All policies, except policies for professional liability, must be written
on an occurrence basis. All policies must be written with insurance
carriers who are qualified to do business in the State of Illinois and
who are rated A-VII or better in the latest Best’s Key Rating Guide. All
policies must be written on the most current Insurance Service Office
(ISO) or National Council on Compensation Insurance (NCCI) form or
a manuscript form if coverage is broader than the ISO or NCCI form.
c. The City of Galesburg and its officers and employees must be named
as an additional insured party on the general-liability policy. The
City’s interest as an additional insured party must be on a primary
and non-contributory basis on all policies and be noted as such on
the insurance certificates.
d. The policy must give the City at least 30 days’ notice prior to any
change, cancellation, or non-renewal except in the case of
cancellation for non-payment of premium, in which case the notice
must be made 10 days before the cancellation. Any renewal
certificate of insurance must be automatically provided to the City at
least 30 days prior to the policy expiration. If a self-insured retention
or a deductible is maintained on any of the policies, then the amount
of the retention or deductible is subject to approval by the City; the
City may not unreasonably withhold the approval.
e. Prior to any work at the site, the owner shall provide the City with
certificates of insurance showing evidence that the insurance policies
required under this section are in full force and effect.
13. Exemptions. The provisions of this section shall not be applicable to any
premises or lands containing a solar energy system maintained by the United
States of America, this state, or any unit of local government, primary school,
secondary school, or college.
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 ____________________, 2025, by roll call vote as follows:
Roll Call #:
Ayes: _________________________________________________________________________
Nays: _________________________________________________________________________
Absent: _______________________________________________________________________
Abstain: _______________________________________________________________________
_________________________________
Peter Schwartzman, Mayor
ATTEST:
___________________________________
Kelli R. Bennewitz, City Clerk
___________________________________________________________________________________________________________________________________________________________________________________________
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City Council Meeting
Agenda Item Overview
July 7, 2025
AGENDA ITEM: Ordinance amendment for Wind Energy Systems.
SUMMARY RECOMMENDATION: The Planning and Zoning (P&Z) Commission held the required
public hearing during their June 17, 2025 meeting. On a vote of 5 ayes (Members Cochrane,
Leahy, Markwart, McKelvie, M Thomas), zero nays and zero abstentions, the P&Z recommended
approval of the proposed ordinance. The City Manager and Director of Community Development
concur with the recommendation.
BACKGROUND: For your consideration are amendments to the text of Chapter 152 of the
Galesburg Development Ordinance, relating to the regulation and development of wind energy
systems within the city limits. The amendment includes new definitions, revised use permissions
across zoning districts, and a complete rewrite of Section 152.117 to regulate both small and
large wind energy systems.
Summary of proposed amendments:
1.Definitions (Section 152.005)
•Nine new definitions related to wind energy systems to establish clarity are proposed
to be added, including:
o Hub Height, Non-participating property, Shadow Flicker, Turbine Height,
Upwind Turbine, Wind Energy System, Wind Energy System-Large, Wind
Energy System-Small, Wind Turbine
2.Removal of Redundant Language
•The term "Small Wind Energy Systems (SWES)" is proposed to be removed from
Section 152.005, as it will be addressed more comprehensively in new and revised
provisions.
3.Revised Section 152.123 – Wind Energy Systems, provides a regulatory framework for
wind energy systems, structured as follows:
•Purpose and Applicability. Establishes a framework to ensure safe, effective, and well-
sited wind energy systems while minimizing adverse impacts. This applies to new
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Prepared by: GUG Page 2 of 3
systems constructed after the ordinance’s effective date; significant modifications to
existing systems may also be subject to the new standards.
• Allowed Installations
o “Small wind energy systems” would be permitted accessory uses in all zoning
districts with specific limits on height, capacity, setbacks, non-reflective, noise,
and vibration.
o “Large Wind Energy Systems” will require Special Use approval through the
Planning and Zoning Commission in the (AG) Agricultural, (I) Institutional, (M-
1) Light Industrial, (M-2) Heavy Industrial and (CPD) Comprehensive Planned
Development.
• Standards for Small Wind Energy Systems
o Requires a construction permit, scaled site plan, product specific technical
information, evidence the local utility has been informed, narrative describing
maintenance and testing for noise and vibration.
o Must be non-reflective and a non-obtrusive color such as white, gray or black
o Appearance must be maintained throughout the life of the unit
o Lowest extension of blade must be at least 15 feet above grade
o Guy wires or similar apparatus are prohibited
o Height limits. Roof mounted shall not exceed the lesser of 10 feet above adjacent
roof or permitted height of zoning district. Tower mounted shall not exceed 120
feet in manufacturing district or 60 feet in any other zoning district.
o Setbacks. Roof mounted must be at least 15 feet from any property line. Tower
mounted must be setback 1.1 times the system height from the base to all
property lines and other tower mounted wind energy system.
o Any systems connected to a public utility must be inspected and approved by the
utility
o If a small wind energy system is out of service for a period of 12 months it is
deemed non-operational and the city may abate the nuisance in any manner as
provided by law.
• Standards for Large Wind Energy Systems
o Provide a narrative overview of the project
o Systems must meet ANSI and UL design safety certifications. All systems must
comply with local, state, and federal regulations, including FAA requirements.
o No guy wires permitted; turbines must be non-obtrusive in color with minimal
signage.
o A maximum of 1 turbine per 75 acres.
o Setbacks. From occupied buildings: minimum of 1.5 times turbine height, and 5
times hub height from non-participating properties.
o Affidavit between the property owner and the facility owner or operator
demonstrating that the facility owner or operator has the permission of the
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property owner to apply for necessary permits for construction and operation of
the wind energy system
o Site plan review required, addressing setbacks, equipment layout, buildings,
structures, transmission lines.
o Application must include a Decommissioning Plan for the anticipated service life
or if it becomes non-operational for a period of 12 months with a cost estimate
from a professional engineer or contractor with expertise in decommissioning. A
surety bond, letter of credit, or cash bond must also be provided.
o Liability insurance of at least $1 million per occurrence and $5 million in the
aggregate shall be maintained and name the City as additional insured with 30
days notice prior to any change.
BUDGET IMPACT: There would be no anticipated impact upon the budget if the ordinance is
approved.
SUPPORTING DOCUMENTS:
1. Proposed Ordinance Solar Energy Systems
ORDINANCE NO. ______________
WHEREAS, the City of Galesburg, Illinois is a home rule unit of government pursuant to
Section 6, Article VII of the Constitution of the State of Illinois; and
WHEREAS, Article VII, Section 6(a) of the Illinois Constitution grants a home rule unit
authority to exercise any power and perform any function pertaining to its government and
affairs;
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF GALESBURG,
ILLINOIS, A MUNICIPAL CORPORATION, AS FOLLOWS:
SECTION ONE: Chapter 152, the Development Ordinance Chapter of the Galesburg
Municipal Code shall be, and the same hereby is, amended as follows:
1. That Section 152.005 be, and the same hereby is, amended by deleting therefrom
the following definition:
SMALL WIND ENERGY SYSTEM (SWES). Equipment that converts and then stores
or transfers energy from the wind into useable forms of energy. This equipment
includes any base, blade, foundation, generator, rotor, tower, transformer, vane,
wire, inverter, batteries or other component used in the system. The systems shall
have a nameplate capacity of 100 kilowatts or less.
2. That Section 152.005 be, and the same hereby is, amended by inserting therein the
following definitions in alphabetical order:
HUB HEIGHT. The distance measured from the surface of the tower foundation to
the height of the wind turbine hub, to which the blade is attached.
NON-PARTICIPATING PROPERTY. Any property except those on which all or a
portion of a wind energy system is located under an agreement with the system
owner or operator.
SHADOW FLICKER. The moving shadow created by the sun shining through the
rotating blades of a wind energy system. The amount of Shadow Flicker created by
a wind energy system is calculated by a computer model that measures wind
energy system location, elevation, tree cover, location of adjacent structures, wind
activity and sunlight angle.
TURBINE HEIGHT. The distance measured from the surface of the tower foundation
to the highest point of the turbine rotor plane.
UPWIND TURBINE. A turbine that has the rotor blades facing into the wind-source
direction.
WIND ENERGY SYSTEM. An electric-generating facility, the purpose of which is to
supply electricity, that consists of one or more wind turbines and other accessory
structures and buildings, including substations, meteorological towers, electrical
infrastructure, transmission lines, and other appurtenant structures and facilities.
WIND ENERGY SYSTEM, LARGE. A wind energy system that includes one or more
wind turbines with a turbine height of greater than 120 feet but not exceeding 510
feet.
WIND ENERGY SYSTEM, SMALL. A wind energy system that includes a wind turbine
with a turbine height of 120 feet or less. A small wind energy system can either be
roof-mounted or tower-mounted.
WIND TURBINE. A wind energy system that converts wind energy into electricity
through the use of a wind turbine generator, and includes the nacelle, rotor, tower,
and pad transformer.
3. That Section 152.065 (D) be, and the same hereby is, amended by adding thereto
the following:
(12) Large Wind Energy Systems, subject to the provisions outlined in Section
152.117.
4. That Section 152.073 (D) be, and the same hereby is, amended by adding thereto
the following:
(14) Large Wind Energy Systems, subject to the provisions outlined in Section
152.117.
5. That Section 152.078 (D) be, and the same hereby is, amended by adding thereto
the following:
(7) Large Wind Energy Systems, subject to the provisions outlined in Section
152.117.
6. That Section 152.079 (D) be, and the same hereby is, amended by adding thereto
the following:
(9) Large Wind Energy Systems, subject to the provisions outlined in Section
152.117.
7. That Section 152.080 (D) be, and the same hereby is, amended by adding thereto the
following:
(2) A Special Use Permit shall be required for Large Wind Energy Systems, subject
to the provisions outlined in Section 152.117.
SECTION TWO: Chapter 152, the Development Ordinance Chapter of the Galesburg
Municipal Code shall be, and the same hereby is, amended by deleting therefrom Section 152.117
and inserting in place thereof the following section:
152.117 Wind Energy Systems.
1. Purpose. The purpose of this code is to establish regulations for the location,
installation, and operation of wind energy systems. Among other goals, the
regulations in this section are intended: to promote the safe, effective, and
efficient use of wind energy systems to produce electricity; to preserve and
protect public health, safety, welfare and quality of life by minimizing the
potential adverse impacts of wind energy systems; to establish standards
and quantifiable procedures to direct the site location, engineering,
installation, maintenance, and decommissioning of wind energy systems;
and to define and delineate between various types of wind energy systems
in order to properly regulate the different wind energy systems
technologies.
2. Applicability. This section applies to all wind energy systems proposed to be
constructed after the effective date of this amendatory ordinance. Wind
energy systems constructed before the effective date of this amendatory
ordinance will not be required to meet the requirements of this section. But
any physical modification to an existing wind energy system that materially
alters the size, type, and number of wind turbines and other equipment will
be required to meet the requirements of this section.
3. Small Wind Energy Systems.
a. Installations Allowed as a Permitted Use. Subject to the requirements
of this section, small wind energy systems are allowed as a permitted
accessory use in the all zoning districts.
i. Nothing in this section will be deemed to relieve any obligation
for obtaining site plan review as required under the
Development Ordinance.
b. Capacity Restrictions.
i. A small tower-mounted wind energy system may not have a
nameplate capacity that exceeds 30 kilowatts.
ii. A small roof-mounted wind energy system may not have a
nameplate capacity that exceeds 10 kilowatts.
c. Building Permit Required; Site Plan.
i. No person may construct, install, modify, or relocate a small
wind energy system without first obtaining a building permit.
ii. In addition to any other requirement under this section, any
person constructing a small wind energy system with a turbine
located within 500 feet of the property line of a residential
district must first obtain site plan approval in accordance with
the procedures set forth in Sections 152.130 through 152.138.
d. Upwind Turbines Required. Upwind turbines are required unless
otherwise approved by the Inspections Division, based on technical
specifications and site-specific information.
e. Visual Appearance. All of the following minimum requirements
apply:
i. Each small wind energy system, including accessory buildings
and related structures, must be a non-reflective, non-
obtrusive color, such as white, gray, or black.
ii. The appearance of the small wind energy system and all
accessory structures must be maintained throughout the life
of the unit.
iii. Exterior lighting of a tower, rotor blades, and nacelle of a small
wind energy system will be allowed only if required to meet
Federal Aviation Administration mandatory requirements.
iv. A small wind energy system may not contain commercial
signage, banners, flags, or advertising logos, except for the
identification of the turbine manufacturer and unit
specifications for regulatory purposes.
f. Ground Clearance. The lowest extension of any rotor blade or other
exposed moving component of a small wind energy system must be
at least 15 feet above the ground, as measured from the highest
point of grade within 30 feet of the base of the wind energy system.
In addition, the lowest extension of any rotor blade or other exposed
moving component of a small wind energy system must be at least
15 feet above any outdoor areas intended for human use that are
located below the wind energy system, including balconies, roof
gardens, and similar structures.
g. Noise Control.
i. If an adjacent parcel contains a residential use, then the noise
produced by a small wind energy system may not exceed the
lowest ambient sound level that exists between the hours of 9
p.m. and 9 a.m. along any adjacent property line used for
residential purposes.
ii. If no adjacent parcel contains a residential use, then the noise
produced by a small wind energy system may not exceed the
lowest ambient sound level that exists between the hours of 9
p.m. and 9 a.m. on the parcel, plus 5 decibels dB(A).
h. Vibration. A small wind energy system may not produce vibrations
that are perceptible to humans beyond any property line upon which
the wind energy system is located.
i. Signal Interference. A small wind energy system must not create an
interference issue with communication systems, such as (but not
limited to) radio, telephone, television, satellite, or emergency
services communication systems, unless the issue is able to be
resolved with the consent of the impacted property owner.
j. Wire Supports. Guy wires or similar apparatus are prohibited as part
of a small wind energy system installation.
k. Height Requirements.
i. A small roof-mounted wind energy system may not exceed the
lesser of (i) 10 feet above the highest point of the adjacent roof
or structure and (ii) 10 feet above the maximum permitted
height of the zoning district.
ii. A small tower-mounted wind energy system may not exceed
120 feet in a manufacturing district or 60 feet in any other
zoning district permitted under Section 152.117 (3) (a). The
distance is measured from the grade at the base of the tower
to the highest edge of the system.
l. Setbacks, Location, and Separation Requirements.
i. A small roof-mounted wind energy system must be affixed to
the roof deck of a flat roof or to the ridge or slope of a fixed
roof, and it may not be affixed to the parapet or chimney of
any structure.
ii. For a small roof-mounted wind energy system, no more than
one turbine is allowed for every 750 square feet of the
combined roof area of all structures on the parcel. For a
pitched roof, each surface of the roof will be included in the
roof-area calculation. A distance equal to the mounted height
of the adjacent wind energy system must be maintained
between the bases of each small roof-mounted wind energy
system.
iii. A small roof-mounted wind energy system must be set back a
minimum of 15 feet from any property line, public right-of-
way, public easement, or overhead utility line.
iv. A small tower-mounted wind energy system may not be
located in any public right-of-way or public easement and
must be set back a distance equal to at least 1.1 times the
system height from the base to all property lines, public rights-
of-way, public easements, or overhead utility lines.
v. A small tower-mounted wind energy system must be set back
a minimum of 20 feet from all Occupied Buildings on the
subject property, measured from the base of the tower.
vi. If more than one small tower-mounted wind energy system is
installed on a property, then a distance equal to the height of
the tallest wind energy system must be maintained between
the bases of each wind energy system.
m. Safety Requirements.
i. If the small wind energy system is connected to a public utility
system, then it must meet the requirements for
interconnection and operation as set forth in the public
utility’s current service regulations that meet federal, state
and industry standards applicable to wind power generation
facilities. Any such connection must be inspected and
approved by the appropriate utility company.
ii. The small wind energy system must be equipped with an
automatic braking, governing, or feathering system in order to
prevent uncontrolled rotation, over-speeding, or excessive
pressure on the wind-energy facility clearly visible waring sign
regarding voltage must be placed at the base of the wind
energy system.
iii. The structural integrity of the small wind energy system must
conform to the design standards of the International Electrical
Commission (IEC); specifically, IEC 61400-1“Wind Turbine
Safety and Design,” IEC 61400-2 “Small Wind Turbine Safety,”
IEC61400-22 “Wind Turbine Certification,” and IEC 61400-23
“Blade Structural Testing,” as amended or succeeded.
n. Building Permit Application. An application for a building permit
under Section 152.117 (3) must be accompanied by at least all of the
following:
i. A scaled site plan drawing, clearly illustrating the proposed
wind energy system and all accessory structures and
equipment in relation to all onsite and adjacent buildings,
property lines, rights-of-way, public easements, and overhead
utility lines. Setbacks as required in this section must be shown
to scale on the site plan.
ii. A scaled site plan that clearly displays property dimensions,
existing buildings on the subject property and on adjacent
properties, sidewalks, non-motorized pathways, and streets.
iii. A scaled site plan that includes existing and proposed on-site
grading/topography at 2-foot contour intervals.
iv. Product-specific technical information from the wind energy
system manufacturer, including the proposed total height and
type of wind energy system, maximum noise output in
decibels, total rated generating capacity, product dimensions,
rotor-blade diameter, and a detail of accessory structures.
v. Documented compliance with applicable local, state, and
federal regulations, including public safety, construction,
environmental, electrical, communications, and Federal
Aviation Administration requirements.
vi. Documented evidence that the utility company has been
informed of and approved the installation of the
interconnected, customer-owned generator. Off-grid systems
are exempt from this requirement.
vii. A narrative explaining the proposed methods that will be used
to perform maintenance on the wind energy system in
compliance with the manufacturer’s recommendations and
requirements.
viii. A narrative that explains how the wind energy system will be
tested after installation for compliance with the noise and
vibration requirements of Section 152.117 (3).
o. Decommissioning.
i. If a wind turbine is out of service or not producing electrical
energy for a period of 12 months, then it will be deemed to be
non-operational.
ii. The system owner shall complete the decommissioning of a
small wind energy system within 3 months of it becoming non-
operational. The Director of the Community Development
Department may grant an extension for the decommissioning.
Any extension may not exceed 6 months.
iii. A wind energy system for which the decommissioning as
required under this section has not been completed is hereby
declared to be a public nuisance. The City of Galesburg may
abate the nuisance in any manner as provided by law.
4. Large Wind Energy Systems.
a. Special Use. A large wind energy system may be permitted as a
special use in the following zoning districts:
i. AG – Agriculture District;
ii. I – Institutional;
iii. M-1 – Light Industrial District;
iv. M-2 – Heavy Industrial District; and
v. CPD – Comprehensive Planned Development District.
b. An application for a special use permit for a large wind energy
system must be accompanied by all of the following:
i. All characteristics required by Section 152.018.
ii. A narrative describing the proposed wind energy system,
including an overview of the project; the project location; the
approximate generating capacity of the wind energy system;
the approximate number of representative types and height
or range of heights of wind turbines to be constructed,
including their generating capacity, dimensions, and
respective manufactures; and a description of ancillary
facilities.
iii. An affidavit or similar evidence of agreement between the
property owner and the facility owner or operator
demonstrating that the facility owner or operator has the
permission of the property owner to apply for necessary
permits for construction and operation of the wind energy
system.
iv. A site plan showing the planned location of each wind turbine,
property lines, setback lines, access road and turnout
locations, substations, ancillary equipment, buildings, and
structures, including permanent meteorological towers,
associated transmission lines, and the layout of all structures
within the geographical boundaries of any applicable setback.
c. Design and Installation.
i. Design Safety Certification. The design of the large wind
energy system must conform to applicable industry standards,
including those of the American National Standards Institute.
The applicant must submit certificates of design compliance
obtained by the equipment manufacturers from Underwriters
Laboratories, Det Norske Veritas, Germanischer Lloyd Wind
Energies, or other similar certifying organizations.
ii. Regulatory Compliance. Each large wind energy system must
comply with all federal, state, and local laws, rules, and
regulations, including all building codes, electrical codes,
health and safety rules and regulations, environmental rules
and regulations, and aviation rules and regulations.
iii. Quantity of Wind Turbines. No more than one wind turbine
may be installed for every 75 acres of land included in the
subject parcel. The number of wind turbines authorized on the
subject parcel will be determined based on the setbacks and
separation distance as required in this section.
iv. Controls and Brakes. All wind energy systems must be
equipped with a redundant braking system. This requirement
includes both aerodynamic overspeed controls (including
variable pitch, tip, and other similar systems) and mechanical
brakes. Mechanical brakes must be operated in a fail-safe
mode. Stall regulation will not be considered to be a sufficient
braking system for overspeed protection.
v. Electrical Components. All electrical components of the large
wind energy system must conform to relevant and applicable
local, state, and national codes.
vi. Wire Supports. Guy wires or similar apparatus are not allowed
as part of a large wind energy system installation.
vii. Visual Appearance. Wind turbines must be a non-obtrusive
color, such as white, off-white, or gray. Large wind energy
systems may not be artificially lighted, except to the extent
required by the Federal Aviation Administration or other
applicable authority regulating air safety. Wind turbines may
not display advertising, except for reasonable identification of
the turbine manufacturer, system owner, and operator. This
identification may not exceed 2 square feet in total and may
not be visible on the blades or tower. On-site transmission and
power lines must, to the extent practical, be placed
underground.
viii. Warnings. A clearly visible warning sign concerning voltage
must be placed at the base of all pad-mounted transformers
and substations.
ix. Crime Prevention Locks. Wind turbines may not be climbable
up to 15 feet above ground surface. All access doors to wind
turbines and electrical equipment must be locked or fenced,
as appropriate, to prevent entry by nonauthorized individuals.
d. Setbacks.
i. Occupied Buildings. Wind turbines must be set back from the
nearest occupied building a distance of not less than the
normal setback requirements for that zoning classification or
1.5 times the turbine height, whichever is greater. Wind
turbines must be set back from the nearest occupied building
located on a nonparticipating property a distance of no less
than 5 times the hub height. The setback distance will be
measured from the center of the wind turbine base to the
nearest point on the foundation of the occupied building.
ii. Property Lines. All wind turbines must be set back from the
nearest property line a distance of not less than the normal set
back requirements for that zoning classification or 1.1 times
the turbine height, whichever is greater.
iii. Public Roads. All wind turbines must be set back from the
nearest public road a distance of not less than 1.1 times the
turbine height. The setback distance will be measured from
the center of the wind turbine base to the right-of-way line.
iv. Tower Separation. Wind turbine separation must comply with
industry standards and manufacturer’s recommendations.
a. A variance of setbacks may be requested by submitting
an application following the filing procedures for a
variance request as outlined in 152.019, but in no event
may the wind turbine be located closer to an occupied
building than 1.1 times the turbine height.
e. Use of Public Roads.
i. Prior to initiating construction or transporting materials to a
proposed site, a road assessment shall be performed
documenting existing road conditions, establishing structure
and pavement weight limits, and verifying roadway and
intersection geometry for all movements of equipment and
materials. The road assessment shall be performed by an
Illinois Licensed Professional Engineer meeting the approval of
the City. The final road assessment shall be reviewed and
approved by the City prior to construction. All roads utilized to
transport equipment and materials shall be subject to
approval by the City and no load which exceeds the weight or
size limits established by the approved road assessment shall
be allowed. The system owner shall be responsible for the
costs of the road assessment, any pavement, structure or
geometric upgrades required by the road assessment prior to
construction, and all damages to publicly owned roads caused
by the transport of equipment and materials to a proposed site
regardless of the weight limits or parameters established by
the road assessment. The City shall make the final
determination of any required road repairs and shall approve
all repair work for final acceptance. All road work shall be
subject to City approval, including but not limited to the
construction limits, repair methods, and contractors.
ii. Each large wind energy system must be accessible from an
access road in order to offer an adequate means by which
public safety vehicles may readily access the site in the event
of an emergency. All access roads must be constructed to
standards approved by the City Engineer, Police Chief and Fire
Chief.
f. Noise, Vibration, and Shadow Flicker.
i. Audible sound from a large wind energy system must comply
with Illinois Pollution Control Board regulations.
ii. A large wind energy system may not produce vibrations that
are perceptible to humans beyond any property line upon
which the wind energy system is located.
iii. The system owner shall conduct an analysis of potential
shadow flicker onto any occupied building of a
nonparticipating property with direct line-of-sight to the wind
turbine. The analysis must identify the locations of shadow
flicker that may be caused by the wind turbine and the
expected durations of the shadow flicker at these locations
from sunrise to sunset over the course of a year. The analysis
must identify situations where shadow flicker may affect the
occupants of the buildings for more than 30 hours per year and
describe measures that will be taken to eliminate or mitigate
the problems. Shadow flicker on an occupied building a
nonparticipating property may not exceed 30 hours per year.
g. Signal Interference. A large wind energy system must not create an
interference issue with communication systems, such as (but not
limited to) radio, telephone, television, satellite, or emergency
services communication systems, unless the issue is able to be
resolved with the consent of the impacted property owner.
h. Decommissioning.
i. If a wind turbine is out of service or not producing electrical
energy for a period of 12 months, then it will be deemed to be
nonoperational. A nonoperational wind turbine is hereby
declared to be a public nuisance.
ii. A permit application for a large wind energy system must
include a decommissioning plan for the decommissioning of
nonoperational anticipated service life of the wind turbine or
in the event the wind turbine is abandoned or has reached its
life expectancy. If the system is out of service or not producing
electrical energy for a period of 12 months, then it will be
deemed to be nonoperational, and the decommissioning and
removal of that system will commence according to the
decommissioning plan as provided and approved. A cost
estimate for the decommissioning of the system must be
prepared by a professional engineer or contractor who has
expertise in the removal of the wind turbine. The
decommissioning cost estimate must explicitly detail the cost
before considering any projected salvage value of the out of
service wind turbine. A restoration plan must also be provided
for the site with the application. The decommissioning plan
must include the following within 6 months after the wind
turbine becomes non-operational:
1. The removal and disposal of the wind turbine and all
accessory structures, electrical components, and all
foundations to a minimum depth of 60 inches.
2. All access drives to the wind turbine must be removed,
cleared, and graded by the system owner, unless the
landowner requests in writing a desire to maintain the
access drives. All such maintained access drives will
remain private, and the City will have no duty to
undertake any maintenance or repair of those drives.
3. The wind turbine site and any disturbed earth must be
stabilized, graded, and cleared of any debris. If the site
is not to be used for agricultural purposes, then the site
must be seeded to prevent soil erosion.
4. Hazardous material must be removed from the site and
dispose in accordance with federal and state law.
iii. Prior to any installation, the owner shall provide to the City a
surety instrument in the amount of the cost estimate set forth
under Section 152.117 (4) (i) (ii). The surety instrument must
be in the form of a surety bond or letter of credit and be in a
form and manner acceptable to the director. The surety
instrument must provide the security to the City if the owner
fails to decommission the wind turbine in accordance with the
decommissioning plan.
iv. If the owner fails to decommission the wind turbine as
required under the decommissioning plan, then, upon
reasonable notice, the City or its agents may enter the
property to complete the decommissioning. The owner will be
responsible for all costs incurred by the City to complete the
decommissioning.
v. The City Engineer may grant an extension of the decommission
period based upon a reasonable and explanatory request by
the owner. Any such extension period may not exceed one
calendar year.
i. Liability Insurance.
i. The owner shall, at all times the system is located at the site,
maintain a general liability policy covering bodily injury and
property damage with limits of at least $1 million per
occurrence and $5 million in the aggregate.
ii. All policies, except policies for professional liability, must be
written on an occurrence basis. All policies must be written
with insurance carriers who are qualified to do business in the
State of Illinois and who are rated A-VII or better in the latest
Best’s Key Rating Guide. All policies must be written on the
most current Insurance Service Office (ISO) or National Council
on Compensation Insurance (NCCI) form or a manuscript form
if coverage is broader than the ISO or NCCI form.
iii. The policy must give the City at least 30 days’ notice prior to
any change, cancellation, or non-renewal except in the case of
cancellation for nonpayment of premium, in which case the
notice must be made 10 days before the cancellation. Any
renewal certificate of insurance must be automatically
provided to the City at least 30 days prior to the policy
expiration. If a self-insured retention or a deductible is
maintained on any of the policies, then the amount of the
retention or deductible is subject to approval by the City; the
City may not unreasonably withhold the approval.
iv. Prior to any work at the site, the owner shall provide the City
with certificates of insurance showing evidence that the
insurance policies required under Section 152.117 (4) (j) are in
full force and effect.
j. Certification and Compliance.
i. The owner shall notify the City of a change in ownership of the
wind energy system or a change in ownership of the property
on which the wind energy system is located within 60 days
after the transfer.
ii. The City reserves the right to inspect any wind energy system,
in order to ensure compliance with this section.
iii. A sound pressure level analysis must be conducted from a
reasonable number of sampled locations at the perimeter and
in the interior of the property containing any wind turbines to
demonstrate compliance with the requirements of this
section. Proof of compliance with the noise standards is
required within 90 days after the date the wind turbine
becomes operational. Sound must be measured by a third-
party, qualified professional, with the associated fees being
paid by the owner.
5. Public Complaints.
a. Noise. If any aggrieved person alleges that a wind turbine is not in
compliance with the noise requirements of Section 152.117 (3) (g) or
Section 152.117 (4) (g), then the administrative procedure will be as
follows:
i. The complainant must notify the Director of the Community
Development Department in writing of the alleged noise
violation.
ii. The Director of the Community Development Department
shall coordinate with the Police Department to test the decibel
level for compliance with the standards of this section.
iii. If the test under Section 152.117 (5) (a) (ii) indicates that the
noise levels are in compliance with this section, and the
complainant is dissatisfied with the results of that test, then
the complainant may request a noise-level test by a certified
acoustic technician. The complainant must submit a cash
deposit with the City in an amount sufficient to pay for the
noise level test. If the noise-level test indicates that the noise
level complies with the standards of this section, then the City
will use the deposit to pay for the test. If the noise-level test
indicates that the noise levels are not in compliance with the
standards of this division, then the City will reimburse the
deposit to the complainant, and the owner shall reimburse the
City for the cost of the test.
iv. If a test under Section 152.117 (5) (a) (ii) or Section 152.117 (5)
(a) (iii) indicates that the noise levels are not in compliance
with this section, then the owner shall take immediate action
to bring the wind turbine into compliance. The City may
require that the wind turbine be shut down until compliance
can be achieved.
b. Shadow Flicker. If any aggrieved person alleges that a wind turbine is
not in compliance with the shadow flicker requirements of Section
152.117 (4) (g), then the administrative procedure will be as follows:
i. The complainant must notify the Director of the Community
Development Department in writing of the alleged shadow
flicker violation.
ii. The Director of the Community Development Department or
their designee shall examine the shadow flicker complaint on
the site.
iii. If the examination under Section 152.117 (5) (b) (ii) indicates
that the shadow flicker levels are in compliance with this
section, and the complainant may request a shadow flicker
level test by a certified technician. The complainant must
submit a cash deposit with the City in an amount sufficient to
pay for the test. If the test indicates that the shadow flicker
level complies with the standards of this section, then the City
will use the deposit to pay for the test. If the test indicates that
the shadow flicker levels are not in compliance with the
standards of this section, then the City will reimburse the
deposit to the complainant, and the owner shall reimburse the
City for the cost of the test.
iv. If the examination under Section 152.117 (5) (b) (ii) or the test
under Section 152.117 (5) (b) (iii) indicates that the shadow
flicker levels are not in compliance with this section, then the
owner shall take immediate action to bring the wind turbine
into compliance. The City may require that the wind turbine
be shut down until compliance can be achieved.
6. Exemptions. The provisions of this section shall not be applicable to any
premises or lands containing a wind energy system maintained by the United
States of America, this state, or any unit of local government, primary school,
secondary school, or college.
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 ____________________, 2025, by roll call vote as follows:
Roll Call #:
Ayes: _________________________________________________________________________
Nays: _________________________________________________________________________
Absent: _______________________________________________________________________
Abstain: _______________________________________________________________________
_________________________________
Peter Schwartzman, Mayor
ATTEST:
___________________________________
Kelli R. Bennewitz, City Clerk
City Hall 55 W. Tompkins Street Galesburg, IL 61401 309-343-4181 www.ci.galesburg.il.us
City Council Meeting
Agenda Item Overview
July 7, 2025
AGENDA ITEM: Consider bids on the sale of City-owned properties.
SUMMARY RECOMMENDATION: The City Manager, Director of Community Development, Code
Compliance Supervisor, and Purchasing Agent recommend the following actions for the thirteen
tracts on which bids were received described below.
ACCEPT HIGH BID:
Tract 1: Mark Rasmussen for $351
Tract 2: Mark Rasmussen for $301
Tract 3: Flacco Family Farms LLC for $591
Tract 4: Mark Rasmussen for $351
Tract 9: Karla Johnson for $300
Tract 10: Marcus Kyser Sr. for $500
Tract 11: Glass Specialty LLC for $200
Tract 13 Rogue Shott for $500
ACCEPT SOLE BID:
Tract 5: Shaina Scott for $100
Tract 8: Shaina Scott for $100
Tract 12: Shaina Scott for $100
25-3024
City Hall 55 W. Tompkins Street Galesburg, IL 61401 309-343-4181 www.ci.galesburg.il.us
ACCEPT BEST BID:
Tract 6: Jeffery Anderson for $100. (There was a higher bid placed by Mark Rasmussen;
however, staff took into consideration that Mr. Anderson owns the adjoining
property )
Tract 7: Karla Johnson for $100. (There were two additional bids for the same amount.
Staff took into consideration Ms. Johnson owns property nearby.)
BACKGROUND: On June 2, 2025, the bids for the sale of City-owned properties were opened.
Thirteen vacant parcels were offered for sale. Bids were received on all thirteen of the tracts that
were offered for sale. There were a total of three parcels with single bids and ten parcels with
multiple bids.
Attached for the City Council’s review is Exhibit A that provides a review of each bid received.
Information is also provided for each tract including the location of the tract, the current zoning
for that tract, and staff recommendations for each bid.
BUDGET IMPACT: Based upon the recommended actions, the City would collect $3,594 for the
sale of thirteen tracts. The City would eliminate all yearly maintenance costs associated with
these tracts. All funds received from the sale will go into fund 23 Property Redevelopment.
SUPPORTING DOCUMENTS:
1.Exhibit A City-Owned Properties for Sale 2025.
2.Location Map of City-Owned Properties.
Tract
Number
Parcel
Number/
Location
Bidders
Name
Bid Amount Description Zoning Recommendation Nuisance Issues
1 9916429001
VL Formerly
711 Ave A
Shaina
Scott
$100.00 DPB
Landscaping
& Tree
planting
R-1B
Single
Family
Not high bid None
1 9916429001
VL Formerly
711 Ave A
Mark
Rasmussen
$351.00 NDPB R-1B
Single
Family
Staff Recommends
high bid
All issues have
been complied
2 9915407010
VL South of
40 W
Second
Shaina
Scott
$205.00 DPB
Landscaping
& Tree
planting
R-1B
Single
Family
Not high bid None
2 9915407010
VL South of
40 W
Second
Mark
Rasmussen
$301.00 NDPB R-1B
Single
Family
Staff Recommends
high bid
All issues have
been complied
3 9916279016
VL Formerly
314 S
Henderson
Flacco
Family
Farms
$591.00 Yard
Expansion
R-2 Two
Family
Staff Recommends
high bid
3 Issues all
complied
3 9916279016
VL Formerly
314 S
Henderson
Shaina
Scott
$100.00 DPB
Landscaping
& Tree
planting
R-2 Two
Family
Not high bid None
3 9916279016
VL Formerly
314 S
Henderson
Mark
Rasmussen
$151.00 NDPB R-2 Two
Family
Not high bid All issues have
been complied
4 9915151012
VL Formerly
359 S
Henderson
Shaina
Scott
$100.00 DPB
Landscaping
& Tree
planting
R-2 Two
Family
Not high bid None
4 9915151012
VL Formerly
359 S
Henderson
Mark
Rasmussen
$351.00 NDPB R-2 Two
Family
Staff Recommends
high bid
All issues have
been complied
5 9915155011
VL Formerly
574
Monmouth
Blvd
Shaina
Scott
$100.00 DPB
Landscaping
& Tree
planting
R-2 Two
Family
Staff Recommends
lone bid
None
6 9910381012
VL Formerly
215 N
Academy
Jeffrey
Anderson
$100.00 Yard
Expansion
R-3A Multi
Family
Staff Recommends
best bid for use of
the property.
None
6 9910381012
VL Formerly
215 N
Academy
Shaina
Scott
$100.00 DPB
Landscaping
& Tree
planting
R-3A Multi
Family
Not best bid None
6 9910381012
VL Formerly
215 N
Academy
Mark
Rasmussen
$351.00 NDPB R-3A Multi
Family
High bid (Not best
bid)
All issues have
been complied
7 9914178005
VL Formerly
782 E
Berrien
Shaina
Scott
$100.00 DPB
Landscaping
& Tree
planting
R-2 Two
Family
Not best bid None
7 9914178005
VL Formerly
782 E
Berrien
Tuesday
Spinks
$100.00 NDPB R-2 Two
Family
Not best bid None
7 9914178005
VL Formerly
782 E
Berrien
Karla
Johnson
$100.00 NDPB R-2 Two
Family
Staff recommends
best bid
1 issue was
complied
8 9914176036
VL Formerly
372 Day
Shaina
Scott
$100.00 DPB
Landscaping
& Tree
planting
R-2 Two
Family
Staff recommends
lone bid
None
9 9914128006
VL Formerly
215 S Pearl
Matthew
Wheaton
$100.00 NDPB R-2 Two
Family
Not high bid None
9 9914128006
VL Formerly
215 S Pearl
Shaina
Scott
$100.00 DPB
Landscaping
& Tree
planting
R-2 Two
Family
Not high bid None
9 9914128006
VL Formerly
215 S Pearl
Karla
Johnson
$300.00 Yard
Expansion
R-2 Two
Family
Staff Recommends
high bid
1 issue was
complied
10 9914204028
VL 213 Pine
Shaina
Scott
$100.00 DPB
Landscaping
& Tree
planting
R-2 Two
Family
Not high bid None
10 9914204028
VL 213 Pine
Marcus
Kyser Sr.
$500.00 NDPB R-2 Two
Family
Staff Recommends
high bid
None
11 9911378001
VL Formerly
58 N Pearl
Shaina
Scott
$100.00 DPB B-2
General
Business
Not high bid None
Landscaping
& Tree
planting
11 9911378001
VL Formerly
58 N Pearl
Glass
Specialty
WLC Inc
$200.00 NDPB B-2
General
Business
Staff Recommends
high bid
None
12 9911380009
VL Formerly
179 Lincoln
Shaina
Scott
$100.00 DPB
Landscaping
& Tree
planting
R-2 Two
Family
Staff Recommends
lone bid
None
13 9911480015
VL Formerly
1409 E Main
Shaina
Scott
$100.00 DPB
Landscaping
& Tree
planting
R-2 Two
Family
Not high bid None
13 9911480015
VL Formerly
1409 E Main
Rogue
Shott
$500.00 Yard
Expansion
R-2 Two
Family
Staff Recommends
high bid
None
13 9911480015
VL Formerly
1409 E Main
Michael
Akers
$100.00 NDPB R-2 Two
Family
Not high bid None
13 9911480015
VL Formerly
1409 E Main
Mark
Rasmussen
$401.00 NDBP R-2 Two
Family
Not high bid All issues have
been complied
Tract
#01
Tract
#05
Tract
#02
Tract
#06
Tract
#03-#04
£¤34 £¤150
£¤34
¬«41
¬«41 ¬«41
S LINWOOD RDW MAIN ST
W FREMONT ST
W LOSEY ST
MONM
O
U
T
H
B
L
V
D N BROAD STS LINWOOD RDS HENDERSON STN HENDERSON STW DAYTON ST
W SOUTH STN LINWOOD RDW KNOX ST
March 14, 2025
/Available City-Owned Properties
West of Broad Street
The information included in this map is intended to be advisory only and is NOT designed or intended to be used as
a substitute for an accurate field survey, as performed by a Registered Land Surveyor, to determine precise property location
Community Development Department
Operating Under Council-Manager Government Since 1957
Tract
#10
Tract
#07
Tract
#13
Tract
#12
Tract
#09
Tract
#08
Tract
#11
§¨¦74
§¨¦74
£¤150
")40
E KNOX ST
E MAIN ST
G
R
A
N
D
A
V
ELINCOLN STE LOSEY ST
S SEMINARY STN SEMINARY STE DAYTON ST
E FREMONT ST
E SOUTH ST
E DAYTON ST
E FREMONT ST
E SOUTH ST
March 14, 2025
/Available City-Owned Properties
East of Broad Street
The information included in this map is intended to be advisory only and is NOT designed or intended to be used as
a substitute for an accurate field survey, as performed by a Registered Land Surveyor, to determine precise property location
Community Development Department
Operating Under Council-Manager Government Since 1957
1
Former
711 Ave A
AVENUE AW FIRST ST
W SECOND ST
W FIRST ST
S HENDERSON STMarch 14, 2025
Imagery: March 2020
/100 0 100 20050
Feet
Tract #01
The information included in this map is intended to be advisory only and is NOT designed or intended to be used as
a substitute for an accurate field survey, as performed by a Registered Land Surveyor, to determine precise property location
Operating Under Council-Manager Government Since 1957
Community Development Department
2
Former 40 W
Second St
S CEDAR STACCESS A RD
W THIRD ST
W SECOND ST
E THIRD ST
W SE
C
O
N
D
S
T
S BROAD STS BROAD STMarch 14, 2025
Imagery: March 2020
/100 0 100 20050
Feet
Tract #02
The information included in this map is intended to be advisory only and is NOT designed or intended to be used as
a substitute for an accurate field survey, as performed by a Registered Land Surveyor, to determine precise property location
Operating Under Council-Manager Government Since 1957
Community Development Department
4
Former 359 S
Henderson St
3
Former 314 S
Henderson St
W BERRIEN ST
W BERRIEN ST
W SOUTH ST
S HENDERSON STMarch 14, 2025
Imagery: March 2020
/100 0 100 20050
Feet
Tract #03-#04
The information included in this map is intended to be advisory only and is NOT designed or intended to be used as
a substitute for an accurate field survey, as performed by a Registered Land Surveyor, to determine precise property location
Operating Under Council-Manager Government Since 1957
Community Development Department
5
Former 574
Monmouth Blvd
W BROOKS STHOLTON STHOLTON STMONM
O
U
T
H
B
L
V
D
March 14, 2025
Imagery: March 2020
/100 0 100 20050
Feet
Tract #05
The information included in this map is intended to be advisory only and is NOT designed or intended to be used as
a substitute for an accurate field survey, as performed by a Registered Land Surveyor, to determine precise property location
Operating Under Council-Manager Government Since 1957
Community Development Department
6
Former 215 N
Academy StN ACADEMY STW NORTH ST
W WATER ST
FERRIS PL
March 14, 2025
Imagery: March 2020
/100 0 100 20050
Feet
Tract #06
The information included in this map is intended to be advisory only and is NOT designed or intended to be used as
a substitute for an accurate field survey, as performed by a Registered Land Surveyor, to determine precise property location
Operating Under Council-Manager Government Since 1957
Community Development Department
7
Former 782 E
Berrien StS PEARL STE BROOKS ST
E BERRIEN ST
March 14, 2025
Imagery: March 2020
/100 0 100 20050
Feet
Tract #07
The information included in this map is intended to be advisory only and is NOT designed or intended to be used as
a substitute for an accurate field survey, as performed by a Registered Land Surveyor, to determine precise property location
Operating Under Council-Manager Government Since 1957
Community Development Department
8
Former 372
Day St DAY STE BERRIEN ST
E SOUTH ST
March 14, 2025
Imagery: March 2020
/100 0 100 20050
Feet
Tract #08
The information included in this map is intended to be advisory only and is NOT designed or intended to be used as
a substitute for an accurate field survey, as performed by a Registered Land Surveyor, to determine precise property location
Operating Under Council-Manager Government Since 1957
Community Development Department
9
Former 215
S Pearl St
ALLENS AVES PEARL STMULBERRY ST
E SOUTH ST
March 14, 2025
Imagery: March 2020
/100 0 100 20050
Feet
Tract #09
The information included in this map is intended to be advisory only and is NOT designed or intended to be used as
a substitute for an accurate field survey, as performed by a Registered Land Surveyor, to determine precise property location
Operating Under Council-Manager Government Since 1957
Community Development Department
10
Former 213
Pine StPINE STMULBERRY ST
E SOUTH ST
March 14, 2025
Imagery: March 2020
/100 0 100 20050
Feet
Tract #10
The information included in this map is intended to be advisory only and is NOT designed or intended to be used as
a substitute for an accurate field survey, as performed by a Registered Land Surveyor, to determine precise property location
Operating Under Council-Manager Government Since 1957
Community Development Department
11
Former 58
N Pearl St
£¤150 ELLA STN ALLENS AVEALLENS AVEN PEARL STN PEARL STE MAIN ST
March 14, 2025
Imagery: March 2020
/100 0 100 20050
Feet
Tract #11
The information included in this map is intended to be advisory only and is NOT designed or intended to be used as
a substitute for an accurate field survey, as performed by a Registered Land Surveyor, to determine precise property location
Operating Under Council-Manager Government Since 1957
Community Development Department
12
Former 179
Lincoln St
FULTON STELLA ST LINCOLN STMarch 14, 2025
Imagery: March 2020
/100 0 100 20050
Feet
Tract #12
The information included in this map is intended to be advisory only and is NOT designed or intended to be used as
a substitute for an accurate field survey, as performed by a Registered Land Surveyor, to determine precise property location
Operating Under Council-Manager Government Since 1957
Community Development Department
13
Former 1409
E Main St ARNOLD STPHILLIPS STDIVISION STE MAIN ST
March 14, 2025
Imagery: March 2020
/100 0 100 20050
Feet
Tract #13
The information included in this map is intended to be advisory only and is NOT designed or intended to be used as
a substitute for an accurate field survey, as performed by a Registered Land Surveyor, to determine precise property location
Operating Under Council-Manager Government Since 1957
Community Development Department
___________________________________________________________________________________________________________________________________________________________________________________________
Prepared by: TDM Page 1 of 1
City Council Meeting
Agenda Item Overview
July 7, 2025
AGENDA ITEM: Bid recommendation, Central Fire Station Sleeping Quarters Renovation.
SUMMARY RECOMMENDATION: The City Manager, Fire Chief, and Purchasing Agent
recommend the City Council approve a bid from Valley Commercial Construction (Rock Island, IL)
to renovate the Central Fire Station sleeping quarters in the amount of $328,000.00
BACKGROUND: Central Fire Station was constructed in 1976. The coed dorm room included an
open sleeping area, a communal shower, and an open dressing and lavatory area. The current
layout provides little privacy for employees. In 2006, partitions were added to the sleeping area
in an attempt to gain more privacy. The renovation of the current facility will provide the
necessary private accommodations for current and future employees.
The scope of the base bid includes the reconfiguration of the sleeping area and locker room,
relocation of the laundry room and creation of three private shower rooms. The bunk rooms in
the sleeping area will be located along the perimeter of the room with an opening in the front
partition wall of each bunk room for access. The new configuration will also allow for the addition
of a separate bunk room for the Battalion Chiefs. The lockers in the locker room will be moved
from the perimeter of the room to the center forming isles with privacy curtains for changing,
and each private shower room will contain a single stall shower, toilet and sink.
Formal bid documents were developed for this project. In addition to being advertised in the
Register Mail, the bid request was made available on the city website and provided to known
vendors for this type of project. Six bids were received as a result of this request. Valley
Commercial Construction submitted the low and best base bid in the amount of $328,000.00
which includes a built-in general contingency allowance of $25,000.00.
The project is anticipated to begin in July and be completed by November of 2025.
BUDGET IMPACT: There are sufficient funds budgeted in the Community Improvement/
Infrastructure Fund (12) for this project.
SUPPORTING DOCUMENTS:
1.Bid Tabulation
25-3025
OWNER NAME:Bid Date:
Bid Location:
Bid Time:
Project No.:
GIVSCO
Valley
Construction Hein Construction CAD Construction Bishop Bros
Laverdiere
Construction
X X X X X X
X X
X X X X X X
X X X X X X
$442,000.00 $328,000.00 $415,000.00 $451,900.00 $381,900.00 $465,000.00
ADD $7,500 for full
height wall tile in
shower rooms None
1.ADD $7,250 for
full height wall tile in
shower rooms
2.DEDUCT $27,000
for HVAC None
ADD $23,000 for
HVAC None
Respectfully Submitted By:
June 19, 2025
Project Manager Date
Klingner & Associates, PC
QUINCY ∙ GALESBURG ∙ BURLINGTON ∙ PELLA ∙ DAVENPORT ∙ HANNIBAL ∙ COLUMBIA ∙ CARBONDALE
Wednesday, June 18, 2025
City Hall - Erickson Conference room
11:00am
21-3037
City of Galesburg
Fire Department - Sleeping Quarters RenovationPROJECT NAME:
Cody Basham
Addenda Acknowledged
Bid Security
Base Bid + Contingency Allowance
($25,000)
Contractor Suggested Alternate
Contractor
BID TABULATION
Addendum 2
Addendum 1
Contractor Suggested Schedule
www.klingner.com
___________________________________________________________________________________________________________________________________________________________________________________________
Prepared by: TDM Page 1 of 1
City Council Meeting
Agenda Item Overview
July 7, 2025
AGENDA ITEM: Bid recommendation, purchase of a dump truck body for the Water Division.
SUMMARY RECOMMENDATION The City Manager, Director Public Works, Fleet Superintendent,
and Purchasing Agent recommend the City Council approve the purchase of a dump truck body
from PAFCO Truck Bodies Inc (East Peoria, IL) for a total cost of $16,983.25.
BACKGROUND: In May of 2025, the Water Division purchased a 2025 RAM 3500 cab-chassis as
part of the scheduled replacements in the vehicle replacement program. The lead time on
production has caused many delays in the automotive industry; therefore, as a time and cost
saving attempt, the dump truck body and the dump truck cab/chassis were issued as separate
bids. The dump truck body will be built and installed onto the new dump truck cab/chassis and
ready for use by October 2025.
In addition to being advertised in the local paper, bid documents were made available on the city
website as well as being provided to dealers known to manufacture these types of units. There
were two bids submitted as a result of this request. PAFCO Truck Bodies Inc provided the low
and best bid in the amount of $16,983.25. City staff reviewed the bid to verify all areas of the
City’s requests were met. City staff recommend approval of this purchase.
BUDGET IMPACT: There are sufficient funds budgeted in the Water Fund (61).
SUPPORTING DOCUMENTS:
1.Bid tabulation
25-3026
CITY OF GALESBURG
Finance Department
Bid Opening: #183 Dump Body
Bid Date: 06/25/2025
Bid Time: 11:00 am
Attended by: T.Miller / D.Poland
Company PAFCO Truck Bodies Inc Drake Scruggs Equipment
City State East Peoria, IL Springfield, IL
Dump Body with Hoist #183 $16,983.25 $18,352.00
Build Lead Time 14 Weeks - Subject to Chassis Delivery 20 Weeks
**Low and Best Bid**
___________________________________________________________________________________________________________________________________________________________________________________________
Prepared by: TDM Page 1 of 1
City Council Meeting
Agenda Item Overview
July 7, 2025
AGENDA ITEM: Bid recommendation, purchase of a service truck body for the Water Division.
SUMMARY RECOMMENDATION The City Manager, Director Public Works, Fleet Superintendent,
and Purchasing Agent recommend the City Council approve the purchase of a service truck body
from Drake Scruggs Equipment (Springfield, IL) for a total cost of $67,220.00.
BACKGROUND: In May of 2025, the Water Division purchased a 2025 RAM 5500 cab-chassis as
part of the scheduled replacements in the vehicle replacement program. The lead time on
production has caused many delays in the automotive industry; therefore, as a time and cost
saving attempt, the service body and the service truck cab/chassis were issued as separate bids.
The service truck body will be built and installed onto the new service truck cab/chassis and ready
for use by the end of 2025.
In addition to being advertised in the local paper, bid documents were made available on the city
website as well as being provided to dealers known to manufacture these types of units. There
was one bid submitted as a result of this request. Drake Scruggs Equipment provided a bid in the
amount of $67,220.00. City staff reviewed the bid to verify all areas of the City’s requests were
met. City staff recommend approval of this purchase.
BUDGET IMPACT: There are sufficient funds budgeted in the Water Fund (61).
SUPPORTING DOCUMENTS:
1.Bid tabulation
25-3027
CITY OF GALESBURG
Finance Department
Bid Opening: #167 Service Body
Bid Date: 06/25/2025
Bid Time: 11:00 am
Attended by: T.Miller / D.Poland
Company Drake Scruggs Equipment
City State Springfield, IL
Service Body #167 $67,220.00
Build Lead Time 32 Weeks ARO
**Low and Best Bid**
________________________________________________________________________________________________________________________________________________________________________________________________
Prepared by: AJG Page 1 of 1
City Council Meeting
Agenda Item Overview
July 7, 2025
AGENDA ITEM: Bids for the 2025 Intermittent Resurfacing project.
SUMMARY RECOMMENDATION: The City Manager, Director of Public Works, and Purchasing Agent
recommend approval of the bid in the amount of $789,693.45 submitted by Gunther Construction,
a division of UCM, Inc.
BACKGROUND: This contract will require the contractor to mill and resurface areas of deteriorated
asphalt surface, replace bad sections of curb, and replace sidewalk and sidewalk curb ramps where
necessary. The locations included in this project are as follows:
•Lincoln Park Drive from US-34 bridge to Treadwell Drive
•Locust Street from E. Knox Street to E. South Street
•Chambers Street from E. Fifth Street to E. South Street
The project was advertised in the IDOT Contractor Bulletin, the Register Mail and on the City
website. Eight (8) bid proposals were sent out to Contractors that typically perform this work and
two (2) bids were received. Gunther Construction submitted the low bid in the amount of
$789,693.45. The bid is within the estimated amount anticipated for this work and City staff
recommend approval of the bid. It is anticipated that the project will begin in July.
BUDGET IMPACT: There are sufficient funds budgeted for the work in the Motor Fuel Tax fund
(Fund 11).
SUPPORTING DOCUMENTS:
1.List of Bidders
2.Bid Tabulation
BIDS SENT TO:
Gunther Construction Co., Galesburg, IL
Brandt Construction Co., Milan, IL
McCarthy Improvement, Davenport, IA
DMS Contracting Inc., Mascoutah, IL
Valley Construction Co., Rock Island, IL
Advanced Asphalt, Princeton, IL
Beniach Construction, Tuscola, IL
Helm Civil, Freeport, IL
25-3028
CITY OF GALESBURG
Purchasing
Operating Under Council- Manager Government Since 1957
2025 Intermittent Resurfacing
BIDDER NAME:
BIDDER ADDRESS:
06/25/2025 CITY/STATE/ZIP:
ATTENDED BY: T.MILLER/A.GAVIN/M.KIRGAN
UNIT UNIT
QTY UNIT ITEM PRICE TOTAL PRICE TOTAL
5 SQ YD TOPSOIL FURNISH AND PLACE, 6"135.94$ 679.70$ 105.00$ 525.00$
134 SQ YD AGGREGATE BASE COURSE TYPE B, 6"33.32$ 4,464.88$ 120.00$ 16,080.00$
14266 POUND POLY BITUMIOUS MATERIALS (TACK COAT)1.23$ 17,547.18$ 1.00$ 14,266.00$
431 SQ YD TEMPORARY RAMP 8.98$ 3,870.38$ 10.00$ 4,310.00$
2229 TON POLYMERIZED HOT MIX ASPHALT SURFACE COURSE, MIX D N50 144.19$ 321,399.51$ 145.00$ 323,205.00$
20 SQ YD PORTLAND CEMENT CONCRETE PAVEMENT 7.5"122.60$ 2,452.00$ 285.00$ 5,700.00$
20 SQ YD PORTLAND CEMENT CONCRETE DRIVEWAY PAVEMENT 6"200.82$ 4,016.40$ 155.00$ 3,100.00$
2753 SQ FT PORTLAND CEMENT CONCRETE SIDEWALK 4"16.80$ 46,250.40$ 19.00$ 52,307.00$
1455 SQ FT PORTLAND CEMENT CONCRETE SIDEWALK 8"18.82$ 27,383.10$ 30.00$ 43,650.00$
388 SQ FT DETECTABLE WARNINGS 37.20$ 14,433.60$ 40.00$ 15,520.00$
20 SQ YD PAVEMENT REMOVAL 93.75$ 1,875.00$ 115.00$ 2,300.00$
19814 SQ YD HOT MIX ASPHALT SURFACE REMOVAL 2"5.31$ 105,212.34$ 5.50$ 108,977.00$
20 SQ YD DRIVEWAY PAVEMENT REMOVAL 69.83$ 1,396.60$ 70.00$ 1,400.00$
498 FEET COMBINATION CURB AND GUTTER REMOVAL 19.66$ 9,790.68$ 50.00$ 24,900.00$
3305 SQ FT SIDEWALK REMOVAL 3.63$ 11,997.15$ 5.00$ 16,525.00$
1 EACH MANHOLES, TYPE A, 4' DIAMETER 8,157.43$ 8,157.43$ 4,885.00$ 4,885.00$
3 EACH INLETS, TYPE A 4,465.38$ 13,396.14$ 3,650.00$ 10,950.00$
1 EACH INLETS, TYPE B, TYPE 3 FRAME AND GRATE 5,844.17$ 5,844.17$ 3,550.00$ 3,550.00$
1 EACH INLETS, TYPE B 5,261.30$ 5,261.30$ 3,350.00$ 3,350.00$
18 EACH MANHOLES TO BE ADJUSTED 1,909.73$ 34,375.14$ 1,600.00$ 28,800.00$
4 EACH INLETS TO BE ADJUSTED WITH NEW TYPE 3 FRAME AND GRATE 2,592.30$ 10,369.20$ 2,750.00$ 11,000.00$
3 EACH VALVE BOXES TO BE ADJUSTED 891.08$ 2,673.24$ 1,200.00$ 3,600.00$
1 EACH REMOVING MANHOLES 1,854.43$ 1,854.43$ 1,600.00$ 1,600.00$
5 EACH REMOVING INLETS 1,262.01$ 6,310.05$ 1,600.00$ 8,000.00$
451 FEET COMBINATION CONCRETE CURB AND GUTTER, TYPE B - 6.12 (AEP)105.75$ 47,640.38$ 85.00$ 38,292.50$
69 FEET COMBINATION CONCRETE CURB AND GUTTER, TYPE B - 6.18 (AEP)112.71$ 7,720.64$ 95.00$ 6,507.50$
1 L. SUM MOBILIZATION 19,422.72$ 19,422.72$ 25,000.00$ 25,000.00$
4 FEET STORM SEWER PIPE CLASS B, TYPE 2, 10"383.25$ 1,533.00$ 645.00$ 2,580.00$
2 FEET STORM SEWER PIPE CLASS B, TYPE 2, 12"766.51$ 1,533.02$ 965.00$ 1,930.00$
515 SQ FT REMOVE AND REINSTALL BRICK PAVER 23.85$ 12,282.75$ 45.00$ 23,175.00$
1 CU YD TRENCH BACKFILL SPECIAL 154.57$ 154.57$ 1,265.00$ 1,265.00$
211 SQ YD TEMPORARY RAMP SPECIAL 9.17$ 1,934.87$ 10.00$ 2,110.00$
520 SQ FT BRICK SIDEWALK REMOVAL 3.63$ 1,887.60$ 5.00$ 2,600.00$
6 FEET STORM SEWER REMOVAL 353.71$ 2,122.26$ 400.00$ 2,400.00$
1 L. SUM TRAFFIC CONTROL AND PROTECTION SPECIAL 15,999.79$ 15,999.79$ 13,200.00$ 13,200.00$
1 L. SUM RAILROAD PROTECTIVE LIABILITY INSURANCE 6,605.11$ 6,605.11$ 6,000.00$ 6,000.00$
4208 SQ FT AGGREGATE BASE COURSE TYPE B, 2" SPECIAL 2.34$ 9,846.72$ 6.50$ 27,352.00$
TOTAL COST 789,693.45$ 860,912.00$
Gunther Construction, div of UCM
816 N Henderson St
Brandt Construction Co.
700 4th Street WestSection: 25-01003-69-RS
Bid Date:
Bid Bond
Galesburg, IL 61401 Milan, IL 61264
Bid Bond
___________________________________________________________________________________________________________________________________________________________________________________________
Prepared by: AJG Page 1 of 1
City Council Meeting
Agenda Item Overview
July 7, 2025
AGENDA ITEM: Hangar Land Lease Agreement
SUMMARY RECOMMENDATION: The City Manager and Director of Public Works recommend
approval of the hangar land lease agreement.
BACKGROUND: The City has received interest from airport users wanting to build their own
private hangar at the airport. Other airports similar to Galesburg’s have developed template land
lease agreements that allow interested parties to enter into an agreement with the municipality
or airport to lease the land necessary to construct a private hangar at their own cost. Having a
template land lease agreement in place allows anyone interested in constructing a private hangar
to know the terms of a potential lease and would serve to expedite the approval process should
someone want to construct a hangar. It also ensures uniformity among all future land lease
agreements and protects the City’s interests when entering into the agreements.
City staff and the Airport Advisory Commission reviewed other hangar land lease agreements and
used them as a template to develop the proposed agreement. The term of a proposed lease
would be for a thirty (30) year period with the option to extend the lease for two (2) fifteen (15)
year periods. The lessee would pay the City annual ground rent, defined as the building footprint,
at a rate of $0.25 per square foot and adjusted annually for inflation to the CPI-Midwest Index.
At the end of the lease term, the hangar building and infrastructure built on the land would
become the property of the City. The agreement requires that hangars shall be permanent steel
structures and City staff will review and approve the location and building plans for the proposed
structure. Lessees are required to maintain all improvements and structures throughout the
terms of the lease and must carry insurance for the improvements and land as well as pay for any
taxes associated with the land and improvements.
City staff and the Airport Advisory Commission recommend approval of the hangar land lease
agreement to be used as a template for future requests to construct a private hanger. Individual
lease agreements with interested parties will be brought to City Council for consideration and
approval as they occur.
BUDGET IMPACT: There are no costs to the City for the construction of the private hangars.
SUPPORTING DOCUMENTS:
1.Hangar Land Lease Agreement
25-4047
LAND LEASE AGREEMENT
Between
CITY of GALESBURG
And
“John Doe”
THIS LAND LEASE AGREEMENT (“Lease”) is entered into as of this _____ day
of __________, 2025 by and between City of Galesburg (“CITY”) and
(“LESSEE”).
Whereas, LESSEE desires to lease the land described on Exhibit “A” and Exhibit
“B” attached hereto and made a part hereof, which is presently vacant and unimproved
(the “Land”) and located at HARREL W TIMMONS GALESBURG REGIONAL AIRPORT
in Galesburg, Illinois (the “AIRPORT”);
Whereas, LESSEE desires to construct a hangar facility, as shown in Exhibit “C”;
and
Whereas, CITY is willing to enter into such a Lease with LESSEE on the terms and
conditions contained herein.
NOW, THEREFORE, in consideration of the covenants contained herein and for other
good and valuable consideration, the receipt and sufficiency of which are hereby
acknowledged, the parties hereby agree as follows:
1.Demise. CITY hereby leases to LESSEE, and LESSEE hereby accepts, the Land
described in Exhibit “A” and shown in Exhibit “B” during the Term (as hereinafter defined)
on the terms and conditions contained herein.
2.Term. The term of this Lease shall begin on ____________________, 2025 and
shall continue for a period of Thirty (30) years expiring on __________________, 2055.
The LESSEE shall have the option to extend the lease for two (2) terms of fifteen (15)
years unless LESSEE advises the CITY it does not want to extend the Lease. Should
LESSEE not want to extend the Lease, LESSEE must inform the CITY in writing no more
than one (1) year, nor less than six (6) months prior to the expiration of the then current
Lease term.
Should the LESSEE fail to begin construction of the building within twelve (12)
months of the beginning of the Lease Term, this lease shall terminate with no penalty and
the Land will revert to the CITY.
3.Rent. Commencing as the first day of the Lease Term, and throughout the
remainder of the Term of this Lease, LESSEE shall pay upon commencement of the
Lease Term and on or before January 1st of each successive year of the Lease Term to
CITY annual ground rent, defined as the building footprint, at the rate of $.25 per square
foot per year for the length of the Lease Term adjusted annually to the CPI-Midwest Index.
After the initial thirty (30) year Term Lease, and any extensions, all improvements,
buildings, structures and fixtures on the Land will become the property of the CITY.
4. Improvements. LESSEE shall, at its sole cost and expense, construct on the Land
a hangar building used for storage of aircraft with related infrastructure improvements
only in accordance with the site and building plans and specifications prepared by an
independent third party and otherwise only as approved in writing by CITY, which
approval may be withheld in its reasonable discretion collectively (the Improvements”). If
the CITY fails to approve the plans and specifications as submitted within twenty-one (21)
days LESSEE shall have the option to immediately terminate this Lease.
LESSEE represents and warrants to CITY that the Building Improvements will be
designed by an Illinois licensed architect or structural engineer and site improvements by
an Illinois licensed civil engineer in accordance with all applicable laws, codes,
ordinances, rules and regulations. LESSEE shall cause the Improvements to be
constructed in accordance with all applicable laws, codes, ordinances, rules and
regulations.
All hangar buildings shall be of steel construction for all columns, braces, rafters
and rods with metal siding and roofing. The hangar building shall be a permanent
structure. The design and use of steel structures and components shall be in accordance
with the applicable specifications and standards of the American Institute of Steel
Construction, the American Iron and Steel Institute, the Steel Joist Institute and the
American Society of Civil Engineers.
Hangars shall be painted in neutral, non-reflective colors that minimize visual impact and
glare. Fluorescent, neon, or excessively bright colors are prohibited as well as high-gloss
or reflective finishes that may cause glare or visual distractions for pilots or nearby
properties. Color selections shall be submitted for review and approval by the CITY or
designated authority as part of the building plan approval process. Any significant
changes in exterior color require prior approval from the CITY.
Prior to construction the LESSEE must obtain, and show proof of to the CITY, any
necessary approval or determination from the FAA, including a Determination of No
Hazard, if applicable.
Upon completion of any Improvements, the LESSEE shall provide the CITY with a
set of “as built” drawings which accurately depict each such improvement.
LESSEE shall be solely responsible for obtaining, at its expense, any and all
construction and building permits, and CITY shall cooperate with LESSEE with respect
to such items. LESSEE shall be responsible for installation of utilities to the building and
relocating any existing utilities that are in conflict with the proposed hangar. LESSEE
shall also be responsible for construction of the required pavement in order to utilize the
proposed hangar and connect to the existing T-Hangar pavement. The proposed
pavement shall be concrete with a minimum thickness of 8 inches.
LESSEE shall comply with all federal, state, and local laws, rules and regulations
in the construction of all Improvements. LESSEE shall indemnify and hold harmless the
CITY, and all CITY elected or appointed officials, officers, employees, agents,
representatives, engineers, consultants and attorneys (collectively, the “City Indemnified
Parties”, from any and all claims that may be asserted against the City Indemnified Parties
or one or more of them, in direct connection with the non-compliance of any State, Local,
or Federal law or administrative rule or regulation relating to the construction of
Improvements. This obligation to indemnify and hold harmless obligates LESSEE to
defend any such claim and/or actions, pay any liabilities and/or penalties imposed, and
pay all defense costs of CITY, including but not limited to the reasonable attorney fees of
CITY.
At the end of the Lease Term, when the CITY owns the buildings, structures, and
fixtures, all Improvements will be the responsibility of the CITY.
5. Use. LESSEE shall comply with all Rules and Regulations made and adopted by
the CITY from time to time relating to its tenants at the airport, provided that any such
future Rules and Regulations do not materially interfere with, or infringe upon, LESSEE’s
right’s to use, possess and enjoy the Land and Improvements as otherwise provided
herein. LESSEE may use the premises for any legal properly zoned purposes described
in Exhibit “C.”
LESSEE shall procure and maintain all licenses and permits legally necessary for the
operation and send a copy of each said licenses and permits to CITY upon written request
by CITY.
LESSEE shall be entitled to the non-exclusive use in common with CITY and other
parties of automobile parking spaces at the Airport. Vehicles shall be parked only in
designated parking areas.
6. Ownership. During the Term of this Lease, and any Lease extensions, the
Improvements shall be the property of LESSEE, subject, however, to ownership of the
Land by CITY. LESSEE shall have the right to the nonexclusive use of land, subject to
the provisions of this Lease. Any other improvements installed on the Land, which are
funded by federal, state or CITY funds, shall also be the property of CITY.
As set forth above in Section 3, at the end of this Lease Term, and any Lease
extensions, the Improvements become the property of the CITY. LESSEE will co-operate
with the CITY in transferring ownership of the Improvements through a bill of sale.
7. Taxes. LESSEE shall pay, when due, all Taxes (as hereinafter defined) during the
Term of this Lease. The term “Taxes” as used herein shall mean all real estate taxes and
assessments, whether they be general or special (but not including income or franchise
taxes or any other taxes imposed upon or measured by CITY’s income or profits, except
as provided herein), and utility taxes levied or assessed upon or with respect to any part
of the Land and Improvements.
Should the State of Illinois, or any political subdivision thereof, or any other
governmental authority having jurisdiction over any part of the Land or the Improvements:
(a) impose a tax, assessment, charge or fee in place or partly in place of any Taxes, or
by way of substitution for any of the foregoing described Taxes, all such taxes,
assessments, charges or fees shall be deemed to constitute Taxes hereunder.
Notwithstanding the foregoing, Taxes shall not include any inheritance, estate,
succession, transfer, gift or capital stock tax or franchise or net income tax applicable to
businesses generally. LESSEE shall have the right to contest or appeal the Taxes in good
faith and with due diligence, at its sole expense, at no expense to CITY and without any
prejudice to CITY’s rights, title or interest in the Land or the Improvements. If applicable,
at the end of the Term, Taxes shall be prorated as reasonably determined by CITY.
LESSEE shall, at its expense, promptly pay all fees and licenses due in connection with
the Land and Improvements.
8. Sublease and Assignment.
a) CITY Consent Requirements LESSEE shall not, without the prior written
consent of City, which may be withheld at City's sole discretion, voluntarily or involuntarily
assign, mortgage, encumber or hypothecate this Lease or any interest herein or sublet
the Premises or any part thereof.
b) Lease Assumption. Sublessee Attornment. If LESSEE shall assign this
Lease, the assignee shall expressly assume all of the obligations of LESSEE hereunder
in a written instrument provided by CITY and delivered to CITY not later than ten (10)
days prior to the effective date of the assignment. If LESSEE shall Lease any part of the
Improvements or sublease any part of the Land, LESSEE shall obtain and furnish to CITY,
not later than ten (10) days prior to the effective date of such Lease or sublease, as the
case may be, and in form reasonably satisfactory to CITY, the written agreement of such
LESSEE or Sublessee, as the case may be, to the effect that the LESSEE or Sublessee,
as the case may be, shall attorn to CITY, at CITY’s option and written request.
9. Default. LESSEE shall be in default under this Lease (“Default”) under the
following circumstances:
a) Failure by LESSEE to pay any rent when due, if such failure continues for
thirty (30) days after written notice to LESSEE of such failure; or
b) LESSEE fails to fulfill any other obligation hereunder and such failure
continues for thirty (30) days after written notice thereof by CITY to LESSEE.
Any lender of LESSEE shall have the right to cure any default of LESSEE
hereunder as provided herein.
10. Remedies. In the event of a Default, CITY shall have the right to pursue any and
all legal and equitable remedies against LESSEE available under applicable law without
any additional notice to LESSEE, except for termination of this Lease.
CITY shall have the right to terminate this Lease in the event of a Default if CITY
gives LESSEE a second (2nd) written notice of such Default (the first written notice being
the one given under Section 9 above) and LESSEE fails to cure such Default within an
additional thirty (30) day period. LESSEE shall have no additional rights to cure its Default
after the expiration of such additional thirty (30) day period.
In the event that LESSEE fails to cure such Default within such additional thirty
(30) day period, CITY may exercise its right to terminate this Lease by giving a third (3rd)
written notice to LESSEE at any time within ninety (90) days after the expiration of such
additional thirty (30) day period and such termination of this Lease shall be deemed
effective immediately upon delivery of such third (3rd) written notice.
Upon such termination of this Lease, the Term shall be deemed expired, with the
Improvements, buildings, structures, and fixtures becoming property of the CITY. CITY
shall have ownership of, and all right, title and interest in and to, the Improvements,
buildings, structures, fixtures and the Land free and clear of all security interests,
mortgages, liens and encumbrances, and LESSEE shall have no ownership of, or any
other right, title or interest in or to, the Improvements, buildings, structures, fixtures or the
Land. In the event of such termination of this Lease, CITY shall remain entitled to pursue
any and all legal and equitable remedies against LESSEE available under applicable law.
11. Interest and Late Charge. Except as otherwise specifically provided in this Lease,
all amounts owed by LESSEE to CITY pursuant to any provision of this Lease shall be
paid by LESSEE within thirty (30) days after CITY’s written demand, and all such amounts
(including, without limitation, all rent) shall bear interest from the date due until paid at the
annual rate equal to five (5) percentage points in excess of the rate of interest announced
from time to time by F&M Bank, or its successor, as its “prime rate” or “corporate base
rate,” changing as and when such rates changes, unless a lesser rate shall then be the
maximum rate permissible by law with respect thereto, in which event such lesser rate
shall be charged.
In the event of a failure to pay rent when due hereunder and the continuation of
such failure for thirty (30) days after written notice thereof from the CITY, LESSEE shall
pay a late charge to CITY together with such payment of rent in an amount equal to five
percent (5.00%) of the amount of the rent payment. Such late charge shall be in addition
to the interest charge provided above and any remedies of the CITY provided hereunder
or under applicable law and shall not constitute liquidated damages.
12. Maintenance and Repairs. For the length of this Lease Term, and any Lease
extensions, LESSEE shall keep and maintain all Improvements, buildings, structures and
fixtures of any kind, which may be erected, installed or made thereon by LESSEE in good
and substantial repair and condition, including the exterior condition thereof, and shall
make all necessary repairs and alterations thereto. Maintenance includes, but is not
limited to, any and all environmental clean-ups of the site and/or removal of the facility.
LESSEE agrees to hold harmless from any responsibility or expense, the CITY for any
maintenance of the facilities during the Lease (except as provided in Section 34).
LESSEE shall provide proper containers for trash and garbage and shall keep the Land
free and clear of rubbish, debris and litter at all times. LESSEE shall also maintain all
aprons, ramps and taxiways that are constructed by LESSEE and are for the exclusive
use of LESSEE, its sublessees, guest and invitees. LESSEE shall keep mowed and in a
sightly condition all landscaping and grass areas within the leased Land unless otherwise
addressed by the CITY. LESSEE shall keep aprons, ramps, and taxiways that are
constructed by the LESSEE free of snow and ice, unless otherwise addressed by the
CITY. LESSEE shall be responsible for payment of all electric, broadband, cable,
telephone, water, natural gas and other public utility services used on the Land during the
Lease.
13. Surrender. Upon the cancellation or termination of this Lease or any extension or
renewal thereof for any reason, LESSEE shall, in addition to transferring ownership of
Improvements, buildings, structures, and fixtures to the CITY, shall also remove all trash
and debris from the Land.
14. Holding Over. If LESSEE retains possession of the Land, Improvements,
buildings, structures or fixtures, or any part thereof after the termination of the Lease by
lapse of time or otherwise or after the earlier termination of LESSEE’s right of possession,
LESSEE shall be deemed to be a tenant at sufferance, LESSEE shall pay CITY rent of
$.30 per square foot per month of the Land, Improvements, building, structures, or
fixtures for each portion of any month during which LESSEE shall retain possession of
such property or any portion thereof after such termination.
In addition to and without limiting any other rights and remedies which CITY may
have on account of such holding over by LESSEE, LESSEE shall pay to CITY all direct
damages suffered by CITY on account of such holding over by LESSEE. The provisions
of this Section 14 shall not be deemed to limit or constitute a waiver of the right of CITY
to evict LESSEE as provided herein or at law.
15. Insurance.
a) LESSEE’s Insurance. LESSEE shall carry insurance on the Land,
Improvements, buildings, structures and fixtures during the entire Lease Term (and prior
thereto, to the extent hereinafter provided), and any Lease extensions, insuring LESSEE
and CITY as additional named insured. LESSEE shall maintain the following coverages
in the following amounts, provided that any changes required by CITY in the following
coverages or amounts shall be consistent with the coverages and/or amounts of
insurance required of LESSEEs of other similar properties in Galesburg, Illinois. Said
insurance shall be with a company or companies satisfactory to CITY and shall include
CITY’s officers, agents, employees, invitees, licensees, from loss on account of each and
every claim or demand arising out of alleged wrongful or negligent outs or omissions on
the part of LESSEE, its agents, employees, invitees, contractors, or licensees.
b) During the Lease Term, and any Lease extensions, and at any time prior to
the Lease Term when LESSEE is causing any work to be done on the Improvements,
buildings, structures or fixtures, public liability insurance with the broad form
comprehensive liability endorsement, and comprehensive automobile liability insurance
covering all owned, non-owned and hired automobiles of LESSEE, including the loading
and unloading of any automobile, each in an amount considered to be commercially
reasonable by the City and reevaluated every 5 years;
LESSEE shall, prior to the commencement of the Lease Term and from time-to-
time during the Lease Term (and in the case of the aforesaid public liability insurance and
“all risk” physical damage insurance, prior to commencement of construction of the
subject work), and any Lease extensions, furnish the CITY, copies of policies or
certificates evidencing the foregoing insurance coverages.
c) CITY’s Insurance. CITY shall not be required to maintain any insurance
with respect to the Land or the Improvements, buildings, structures, or fixtures
hereunder.
16. Waiver and Indemnity.
a) LESSEE agrees for itself, its successors and assigns, to defend and
indemnify and save the City and its officers and employees harmless against claims by
or on behalf of any person, firm or corporation arising from the conduct or management
of, or from any work or thing done on the Land, Improvements, buildings, structures, or
fixtures and against and from all claims arising from (i) any condition of the Land,
Improvements, buildings, structures, or fixtures (ii) any breach or default on the part of
the LESSEE or its successors and assigns in the performance of any of its obligations
under this Agreement (iii) any act of negligence of any assignee or lessee of the LESSEE,
or any agents, contractors, servants, employees or licensees (iv) any act of negligence
of any assignee or lessee of the LESSEE, or of any agents, contractors, servants,
employees or licensees of any assignee or lessee of the LESSEE, or (v) any performance
by the CITY of any act required under this Agreement or requested by the LESSEE or its
successors and assigns other than negligent or willful misconduct of the City. The
LESSEE agrees to defend, indemnify and save the CITY harmless from and against all
costs and expenses incurred in or in connection with any such claim arising as foresaid
or in connection with any action or proceeding brought thereon. In case any such claim
is made or action brought based upon any such claim in respect of which indemnity may
be sought against the LESSEE, upon receipt of notice in writing from the CITY setting
forth the particulars of such claim or action, the LESSEE shall assume the defense thereof
including the employment of counsel and the payment of all costs and expenses. The
CITY shall have the right to employ separate counsel in any such action and to participate
in the defense thereof, but the fees and expenses of such counsel shall be at the expense
of the CITY unless the employment of such counsel has been specifically authorized by
the LESSEE.
LESSEE acknowledges and agrees that the terms and conditions of this Lease are
fair and reasonable, that this Lease represents an arm’s length transaction between CITY
and LESSEE, that CITY has not favored LESSEE over other tenants of Harrel W.
Timmons Galesburg Regional Airport and that LESSEE has been represented by
competent legal counsel in connection with this Lease. LESSEE hereby waives and
forever releases and discharges CITY from and against any and all of its claims, actions,
liabilities, damages, losses and expenses arising or accruing prior to the date hereof with
respect to this Lease.
17. Damage and Destruction. In the event that the Land or the Improvements,
buildings, structures or fixtures are damaged or destroyed by fire or other casualty,
LESSEE shall, in its sole discretion, at is sole expense, either:
a) promptly repair, restore and rebuild the same to their original condition,
except for modifications required to comply with the applicable laws, codes and
ordinances then in effect, as shall be reasonably determined by CITY or
b) Terminate this Lease. The Term shall be deemed expired and CITY shall
have ownership of, and all right, title and interest in and to the Land, Improvements,
buildings, structures and fixtures free and clear of all security interests, mortgages, liens
and encumbrances and LESSEE shall have no ownership of, or any other right, title or
interest in or to the same.
18 Subordination. This Lease is subject to all applicable State and Federal laws as
well as all articles and conditions of grant agreements entered into between the CITY and
the Federal Aviation Administration and the Division of Aeronautics, Department of
Transportation of the State of Illinois and nothing contained herein shall be construed to
prevent the CITY from making such further commitments as it desires to make to the
Federal Government or to the State of Illinois so as to qualify for further expenditure of
federal and/or state funds at the Harrel W. Timmons Galesburg Regional Airport, provided
that any such further commitments do not materially interfere with, or infringe upon,
LESSEE’s right’s to use, possess and enjoy the Land, Improvements, buildings,
structures or fixtures as otherwise provided herein. This Lease shall also be subject and
subordinate to all ordinances of the CITY and the Rules and Regulations of the Harrel W.
Timmons Galesburg Regional Airport as the same may be in effect and amended from
time to time, provided that any such future amendments do not materially interfere with,
or infringe upon, LESSEE’s right’s to use, possess and enjoy the Land, Improvements,
buildings, structures and fixtures as otherwise provided herein.
19. Miscellaneous.
a) Condemnation. In accordance with the statutes of the State of Illinois
relative to eminent domain, the CITY shall have the power to condemn this leasehold, or
any portion thereof, even though the CITY is, itself, a party hereto.
b) Nondiscrimination. The LESSEE for itself, its personal representatives,
successors in interest and assigns, as part of the consideration hereof, does hereby
covenant and agree that:
It is hereby agreed that nothing herein contained shall be construed to grant or authorize
the granting of an exclusive right prohibited by Section 47107 of Title 49, USC, Subtitle
VII, as amended, and the lessor reserves the right to grant to others the privilege and
right of conducting any one or all activities of an aeronautical nature.
The LESSEE for themselves, their personal representatives, successors in interest and
assigns, as part of the consideration hereof, does herby covenant and agree that:
1) no person on the grounds of race, color or national origin shall be excluded from
participation in, denied the benefits of or otherwise be subjected to discrimination in the
use of said facilities; 2) in the construction of any improvements on, over or under such
land and the furnishing of services thereon, no person on the grounds of race, color or
national origin shall be excluded from participation in, denied the benefits of or otherwise
be subjected to discrimination; 3) the LESSEE shall use the premises in compliance with
all the other requirements imposed by Title 49, Code of Federal Regulations, Department
of Transportation, Subtitle A, Office of the Secretary, Part 21, nondiscrimination in
Federally-assisted programs of the Department of Transportation Effectuation of Title VI
of the Civil Rights Act of 1964, as amended.
c) Disclaimer of Exclusive Airport Use. This Lease shall in no way convey the
exclusive use of any part of the Airport, except with respect to the Land, Improvements,
buildings, structures and fixtures as described herein and shall not be construed as
providing any special privilege for any public portion of the Airport. CITY reserves the
rights to Lease to other parties any portion of the Airport not described herein for any
purpose deemed suitable for the Airport by CITY.
d) Lights. LESSEE shall not post, install, erect or operate any light on any part
of the Land, Improvements, buildings, structures or fixtures without the express written
consent of CITY in CITY’s absolute discretion. Such lighting shall not be confusing,
blinding or inhibiting to aircraft landing at the Airport as determined by the FAA and CITY
in their sole discretion. If after installing such lighting, either the FAA or CITY determines
that such lights are confusing, blinding or inhibiting to aircraft landing at the Airport, then
LESSEE shall take such actions as are necessary to correct such problem, including
redesigning, replacing or removing of such lighting, at LESSEE’s sole cost.
e) Covenant Not to Erect. LESSEE shall not hereafter cause or permit the
erection or location of any structure or object upon the Land, Improvements, buildings,
structures or fixtures to a height, which would penetrate the imaginary surfaces, described
in Part 77 of the Federal Aviation Regulations.
f) Grant of Easement and Rights to Public. LESSEE further grants unto CITY,
its successors, and assigns, for the benefit of the general public at large, an easement
and a continuing right of way for the free and unobstructed passage of aircraft, by
whomsoever owned or operated, in and through the air space over and across the Land.
g) Covenant to Prevent Electronic Interference. LESSEE shall not hereafter
use or permit or suffer use of the Land, Improvements, buildings, structures and fixtures
in such manner as to create electrical or electronic interference with radio transmission
and reception between radio-communications and air-navigation installations on or in the
Airport and aircraft, or as to make it difficult for flyers to distinguish between Airport lights
and others, or as to result in the glare in the eyes of flyers using the Airport, or as to impair
the visibility in the vicinity or the Airport (e.g., by discharge of particular matter), or as
otherwise to endanger and landing, takeoff or maneuvering of aircraft.
h) Aerial Approach. CITY reserves the right to take any action it considers
necessary to protect the aerial approaches of the Airport against obstruction, together
with the right to prevent the LESSEE from erecting or permitting to be erected any building
or other structure on the Land which, in the opinion of the FAA, would limit the usefulness
of the Airport or constitute a hazard to aircraft.
i) Airport Rules. Regulations and Standards. LESSEE agrees not to operate
in any manner that would interfere with the operation of the Airport and to comply with
and by subject to each of the following:
i) The Airport Rules and Regulations adopted by the Galesburg City
Council, which are now in effect or adopted in the future and which may be reasonably
amended from time to time regarding the management, use and operation of the Airport,
provided that any such Rules and Regulations adopted in the future do not materially
interfere with, or infringe upon, LESSEE’s right’s to use, possess and enjoy the Land,
Improvements, buildings, structures or fixtures as otherwise provided herein.
ii) The minimum requirements for land, buildings, facilities and parking
which are now in effect and which may be reasonably adopted by CITY from time to time
for the types of operations conducted on the Land, Improvements, buildings, structures
or fixtures, provided that any such requirements adopted in the future do not materially
interfere with, or infringe upon, LESSEE’s right’s to use, possess and enjoy the same as
otherwise provided herein.
iii) All ordinances, rules, regulations and executive and administrative
orders and directives, promulgated by CITY, or by any authorized federal, state or local
government agency or official which relate to abatement, control or regulation of noise
emissions by aircraft using the Airport, as such apply to aircraft owned by, operated by,
under the control of and/or doing business with LESEE.
iv) The airport minimum standards for commercial operations. Provided
that any such standards do not violate the FAA policy on exclusive rights, and that any
such standards adopted in the future do not materially interfere with, or infringe upon,
LESSEE’s right’s to use, possess and enjoy the Land, Improvements, buildings,
structures, and fixtures as otherwise provided herein.
j) Inspection by LESSOR. Upon reasonable notice to the LESSEE, LESSOR
may enter the premises now or hereafter leased exclusively to LESSEE at any reasonable
time for any purpose necessary or incidental to the performance of its obligations
hereunder.
20. Governmental Interference. Notwithstanding anything to the contrary in this
Lease, in the event that any future law, rule, regulation or other governmental requirement
which is beyond the control of CITY materially interfere with LESSEE’s right’s to use,
possess and enjoy the Land, Improvements, buildings, structures, or fixtures as provided
herein, then LESSEE shall have the right to terminate this Lease. If Lease is terminated,
the Land, Improvements, buildings, structures, and fixtures become property of the CITY.
21. Binding on Successors. This Lease shall be binding on and inure to the benefit
of the lawful assigns, the successors, heirs, legatees and personal representatives of the
respective parties.
22. Severability. It is the intention of both of the parties hereto that the provisions of
this Lease shall be severable in respect to a declaration of invalidity of any provision
hereof. If any provision hereof is declared invalid, then this Lease shall be construed by
the parties to provide for the intent of such provision in a form, which shall be valid.
23. Waiver of Terms. The waiver by the CITY of any breach of the terms, covenants
or conditions herein shall not be deemed a waiver of any subsequent breach.
24. Recording. This Lease may be recorded with the Recorder of Deeds of Knox
County by CITY or LESSEE.
25. Survival. Without limitation on any other obligations of LESSEE or CITY, which
shall survive the expiration or termination of this Lease, the parties’ respective obligations
to indemnify, defend and hold harmless the other party and others pursuant to any
provisions of this Lease shall survive the expiration or termination of this Lease.
26. Cumulative Remedies: Illinois Law. The rights and remedies of CITY under this
Lease are cumulative and none shall exclude any other rights or remedies allowed by law
or equity. This Lease is declared to be an Illinois contract, and all of its terms shall be
construed according to the internal laws of the State of Illinois.
27. Venue. Any litigation related to the terms of this Agreement shall be conducted in
the Ninth Judicial Circuit, Knox County, Illinois, or in the case of federal jurisdiction in the
United States District Court for the Central District of Illinois, which shall be the only
appropriate forums for the resolution of disputes hereunder.
28. Relationship. CITY and LESSEE disclaim any intention to create a joint venture,
partnership, agency or lender/borrower relationship.
29. Estoppel Certificate. LESSEE agrees that from time to time upon not less than
ten (10) days’ prior written request by CITY, and LESSEE agrees to use commercially
reasonable efforts to cause any Sublessee, licensee, concessionaire or other occupant
of the Land, Improvements, buildings, structures, or fixtures claiming by, through or under
LESSEE, to compete, execute and deliver to CITY or CITY’s designee a written Estoppel
certificate certifying (a) that this Lease is unmodified and is in full force and effect (or if
there have been modification, that this Lease, as modified, is in full force and effect and
setting forth the modification); (b) the amounts of this monthly installments of Rent then
required to be paid under this Lease; (c) the date to which Rent has been paid; (d) that to
the best of LESSEE’s knowledge, CITY is not in default under any of the provision of this
Lease, or if in default, the nature thereof in detail and what is required to cure same; and
such other information concerning the status of this Lease or the parties’ performance
hereunder reasonably requested by CITY or the party to whom such Estoppel certificate
is to be addressed.
30. LESSEE Authorization. LESSEE represents and warrants that this Lease has
been duly authorized, executed and delivered by and on behalf of LESSEE and
constitutes the valid and binding agreement of LESSEE in accordance with the terms
hereof.
31. Covenant of Quiet Enjoyment. LESSEE’s quiet and peaceful enjoyment of the
Land, Improvements, buildings, structures and fixtures shall not be disturbed or interfered
with by CITY during the Term as long as LESSEE is not in default hereunder, subject to
the use of the Airport as permitted by applicable law and CITY’s other rights hereunder
and under applicable law.
32. Storage of Damaged Aircraft. No damaged aircraft shall be stored in view of the
general public.
33. Utility Lines, Roads. CITY shall, at no cost to the LESSEE, maintain the utility
lines to the described Land, including water, sanitary sewer lines, electric and natural gas.
CITY shall also maintain at no cost to LESSEE the roads to the described Land. The
maintenance and/or installation of all utilities and roadway upon the described Land is the
responsibility of the LESSEE.
34. Notices. All notices, waivers, demands, requests or other communications
required or permitted hereunder shall, unless otherwise expressly provided, be in writing
and be deemed to have been properly given, served and received (a) if delivered by
messenger, when delivered, (b) if mailed, on the fifth (5th) business day after deposit in
the United States Mail, certified or registered, postage prepaid, return receipt
requested, (c) if delivered by reputable overnight express courier, freight prepaid, the
next business day after delivered to such courier, or (d) hand delivered, in every case
addressed to the party to be notified as follows:
If to CITY: If to LESSEE
City of Galesburg Mayor XXXX
City of Galesburg XXXX
P.O. Box 1387 XXXX
Galesburg, IL 61402 XXXX
With a copy to LESSEE’s lender, if the name and address of such lender have been
previously furnished to CITY in writing in the manner require hereunder; or to such other
address(es) or addressee(s) as any party entitled to receive notice hereunder shall
designate to the others in the manner provided herein for the service of notices. Rejection,
refusal to accept or inability to deliver because of changed address or because no notice
of changed address was given, shall be deemed receipt.
IN WITNESS WHEREOF, the parties hereto have executed this Lease and caused
their respective seals to be affixed and attested thereto as of the date first written above
in this Lease.
CITY OF GALESBURG, ILLINOIS
A Municipal Corporation
By: _________________________
Peter Schwartzman, Mayor
Attest:
______________________________
Kelli R. Bennewitz, City Clerk
LESSEE: XXXXX
By: ______________________________
President
Attest:
___________________________________
Secretary
EXHIBIT “A”
LAND DESCRIPTION
The land identified in this lease is located at the HARREL W TIMMONS GALESBURG
REGIONAL AIRPORT located at , Galesburg, IL 61401.
The center of the land is at . The land is
of the main large hangars and of the boxed row of
hangars identified as Hangars .
The dimension of land in this lease is no more than
.
The hangar in this lease will be built over some existing concrete apron and grass.
EXHIBIT “B”
DIAGRAM OF THE LAND
<<<SITE MAP>>>
EXHIBIT “C”
DESCRIPTION OF IMPROVEMENTS
<<DESCRIPTION OF IMPROVEMENTS>>
___________________________________________________________________________________________________________________________________________________________________________________________
Prepared by: AJG Page 1 of 2
City Council Meeting
Agenda Item Overview
July 7, 2025
AGENDA ITEM: Intergovernmental Agreement for routine maintenance of State routes.
SUMMARY RECOMMENDATION: The City Manager and Director of Public Works recommend
approval of the Intergovernmental Agreement for routine maintenance of State routes.
BACKGROUND: The existing 10-year maintenance agreement with the State of Illinois for the
City to maintain State routes within the City limits expires this year. The State provided a new
agreement, which will run for another 10-year period and expires June 30th, 2035. Under this
agreement, the City agrees to maintain designated State routes inside the City limits for a lump
sum amount of compensation per year. The compensation amount is based on the number of
lane miles we are maintaining and the average daily traffic (ADT) per lane. The amount of
compensation is adjusted annually by IDOT to compensate for inflation. Last year, IDOT
compensated the City $84,367.50 for maintenance work for the 12-month period beginning July
1, 2024. The estimated total compensation over the 10-year agreement period is $989,884.
The City has been maintaining these State routes for a very long time, dating as far back as 1935.
Maintenance of the State routes by the City is beneficial for the citizens of Galesburg as it
provides a higher level of service than if the routes were maintained by the State. The City will
provide services under this agreement, including pavement striping, snow plowing and salting,
all routine surface and pothole repairs, crack sealing, sweeping and litter pick up, and temporary
patching. The agreement will be renewed annually during this 10-year period and extended by
mutual agreement of IDOT and the City. State routes to be maintained under this agreement are
as follows:
•Henderson St. from Main Street to Carl Sandburg Drive
•Main Street from Henderson Street to Grand Avenue
•Grand Avenue from Main St. to old BNSF Spur Line just past Galesburg Builders Supply
•Linwood Road from Monmouth Boulevard to Main Street
The City’s responsibilities under the terms of this agreement are limited to routine maintenance,
as outlined above, with the State retaining responsibility for construction and repair projects.
25-4049
___________________________________________________________________________________________________________________________________________________________________________________________
Prepared by: AJG Page 2 of 2
BUDGET IMPACT: The proposed expenditures to maintain the State routes are budgeted each
year in the Street and Bridge Maintenance fund (Fund 450), MFT fund (Fund 11), and City Gas
Tax fund (Fund 14).
SUPPORTING DOCUMENTS:
1.Intergovernmental Agreement for Routine Maintenance of State Routes
TOWN OF THE CITY OF GALESBURG
Date: July 7, 2025 Agenda Number: 25-9016
TOWN FUND $10,732.63
GENERAL ASSISTANCE FUND $8,217.56
IMRF FUND
SOCIAL SECURITY/MEDICARE FUND
LIABILITY FUND
AUDIT FUND
TOTAL $18,950.19