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07212025 City Council Packet
55 W. TOMPKINS STREET GALESBURG, IL 61401 WWW.CI.GALESBURG.IL.US City Council Agenda July 21, 2025 City Council Meeting Agenda City Council Chambers July 21, 2025 6:00 p.m. Roll Call Pledge of Allegiance Invocation Approve Minutes from July 7, 2025 Public Comment Consent Agenda #2025-14 25-3029 Bid Rescind approval of surplus city owned vacant real estate parcel to Karla Johnson 25-3030 Bid Approve sale of surplus city owned vacant real estate parcel to Tuesday Spinks 25-2021 Resolution Acceptance of IHDA Home Repair and Accessibility Grant 25-8013 Bills and Advance Checks Approval and warrants drawn in payment of same Passage of Ordinances and Resolutions 25-1012 Ordinance Amending provisions for Solar Energy Systems (Final Reading) 25-1013 Ordinance Amending provisions for Wind Energy Systems (Final Reading) 25-2022 Resolution Plat of dedication for Mayo Drive 25-2023 Resolution Purchase of 224 S. Seminary Street Bids, Petitions and Communications 25-3023 TABLED Bid Demolition of the former Maple Avenue Fire Station Galesburg City Council meetings are streamed live on the City’s website and Comcast channel 7. 25-3031 Bid City Hall Building Maintenance City Manager’s Report Miscellaneous Business (Agreements, Approvals, Etc.) Town Business 25-9017 Approve Bills 25-9018 Receive FY 2024 Annual Comprehensive Financial Report Closing Comments Adjournment CITY MANAGER’S OFFICE Operating Under Council – Manager Government Since 1957 ___________________________________________________________________________________________________________________________________________________________________________________________ Page 1 of 3 CITY COUNCIL MEETING City Manager’s Report July 21, 2025 CONSENT AGENDA #2025-14 Item 25-3029 Rescind Approval of Surplus City Owned Vacant Real Estate Parcel to Karla Johnson Staff recommend rescinding July 7, 2025, City Council action awarding the sale of the vacant lot formerly known as 782 E. Berrien Street to Karla Johnson for $100.00. The property received multiple bids for the same amount, with preference to be given to the bidder owning neighboring property, as noted in the original recommendation. Due to an administrative error, the neighboring property owner was listed as Karla Johnson. However, Tuesday Spinks is the neighboring property owner. Rescinding the original approval is necessary to correct the record and allow the transfer of the property to the appropriate bidder. Item 25-3030 Approve Sale of Surplus City Owned Vacant Real Estate Parcel to Tuesday Spinks Staff recommend approval of the sale of the vacant lot formerly known as 782 E. Berrien Street, to Tuesday Spinks for $100.00. The property was included in the group of City-owned parcels approved for sale on July 7, 2025. The property received multiple bids for the same amount, with preference to be given to the bidder owning neighboring property, as noted in the original recommendation. Due to an administrative error, the neighboring property owner was listed as Karla Johnson. However, Tuesday Spinks is the neighboring property owner. Staff have confirmed the correction aligns with standard procedures for offering surplus property to neighboring owners when bids are equal. The sale will generate $100.00 in revenue and eliminate ongoing maintenance costs. Item 25-2021 Acceptance of IHDA Home Repair and Accessibility Grant Staff recommend approval of a resolution accepting a $600,000 grant from the Illinois Housing Development Authority’s Home Repair and Accessibility Program (HRAP), Round 2. The grant will fund health, safety, energy efficiency, and accessibility repairs for low- and very low-income homeowners, with up to $50,000 available per home and $25,000 for roofing repairs. The City anticipates rehabilitating 10–12 homes over the two-year program, with no local match required. This is the City’s fourth award through IHDA’s housing rehab programs, having previously completed 22 projects. The program will be administered in partnership with the Western Illinois Regional Council (WIRC), with funds reimbursed by IHDA on a per-project basis. Item 25-8013 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 3 ORDINANCES AND RESOLUTIONS Item 25-1012 Amending Provisions for Solar Energy Systems (Final 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 (Final 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. Item 25-2022 Plat of Dedication for Mayo Drive Staff recommend approval of a resolution authorizing the acceptance of right-of-way along N. Seminary Street and across from Mayo Drive, in accordance with the development agreement previously approved with Graham Hospital Association. The right-of-way is associated with the creation of a second entrance to the property at 2028 N. Seminary Street, aligned with Mayo Drive to improve vehicular safety and access. The developer has completed all public improvements outlined in the agreement, including the entrance and sidewalk construction, which have been inspected and approved by City staff. With acceptance of the improvements by resolution and Plat of Dedication, the City will assume responsibility for ongoing maintenance and repair. There is no budget impact associated with this action. Item 25-2023 Purchase of 224 S. Seminary Street Staff recommend approval of a resolution authorizing the purchase of property located at 224 S Seminary Street for $82,000, along with $1,400 in moving expenses and $1,000 in attorney fees, for a total cost of $84,400. The property is currently owned by the Galesburg Serenity Club, which has agreed to the appraised value as the final purchase price. The seller’s request for relocation ___________________________________________________________________________________________________________________________________________________________________________________________ Page 3 of 3 and legal cost assistance is consistent with standard practices for such acquisitions. This property acquisition is a strategic component of the City’s ongoing redevelopment efforts in the area. The City already owns adjacent parcels at 236, 238, and 240 S Seminary Street; acquiring 224 S Seminary will complete the assembly of these contiguous properties, enabling comprehensive site planning and positioning the area for future development opportunities. Funding for the purchase will be provided through the Tax Increment Financing (TIF) District #4 Fund. BIDS, PETITIONS AND COMMUNICATIONS Item 25-3023 Demolition of the Former Maple Avenue Fire Station (Tabled July 7, 2025) 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, is provided for council consideration. 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 25-3031 City Hall Building Maintenance Staff recommend approval of the proposal submitted by Hein Construction Co Inc. in the amount of $38,400.00 for the design and renovation of the multi-purpose meeting and breakroom in City Hall. The existing cabinetry and countertops are original to the building and have exceeded their useful life. The scope of work includes removal and replacement of deteriorated cabinetry and stained ceiling tiles, expansion of countertop and lower cabinet areas, installation of new electrical receptacles, and plumbing modifications, and new flooring. Painting was completed in 2024. Four proposals were received, with Hein Construction Co Inc. submitting the low and best proposal. Work is expected to begin on or after August 1, 2025, and be completed by November 1, 2025. Funding is available through Fund 019-1910, City Hall Buildings and Grounds. CITY MANAGER’S REPORT MISCELLANEOUS BUSINESS (Agreements, Approvals, Etc.) TOWN BUSINESS Item 25-9017 Town Bills Item 25-9018 FY 2024 Annual Comprehensive Financial Report Respectfully submitted, Eric Hanson City Manager Prepared by: EWH Page 1 of 1 City Council Meeting Agenda Item Overview July 21, 2025 AGENDA ITEM: Rescind bid approval of a vacant lot formerly 782 E Berrien. SUMMARY RECOMMENDATION: The City Manager, Community Development Director, Code Compliance Supervisor, and Purchasing Agent recommend that the City Council rescind the July 7, 2025 bid approval to Karla Johnson in the amount of $100 for the purchase of a vacant lot formerly known as 782 E Berrien. BACKGROUND: On July 7, 2025, City Council approved the bid from Karla Johnson in the amount of $100 for the vacant lot formerly known as 782 E Berrien. The property received multiple bids for the same amount, with preference to be given to the bidder owning neighboring property, as noted in the original recommendation. Due to an administrative error, the neighboring property owner was listed as Karla Johnson. However, Tuesday Spinks is the neighboring property owner. Rescinding the original approval is necessary to correct the record and allow the transfer of the property to the appropriate bidder. City staff recommend rescinding the original bid approval to Karla Johnson so the property can be transferred to the proper bidder. BUDGET IMPACT: None SUPPORTING DOCUMENTS: None 25-3029 Prepared by: EWH Page 1 of 1 City Council Meeting Agenda Item Overview July 21, 2025 AGENDA ITEM: Reapprove the sale of a vacant lot formerly known as 782 E Berrien. SUMMARY RECOMMENDATION: The City Manager, Director of Community Development, Code Compliance Supervisor, and Purchasing Agent recommend approval of a bid for $100 by Tuesday Spinks for the vacant lot formerly known as 782 E Berrien. BACKGROUND: The sale of the vacant lot, formerly known as 782 E. Berrien, was included in the group of City-owned parcels approved for sale on July 7, 2025. The property received multiple bids for the same amount, with preference to be given to the bidder owning neighboring property, as noted in the original recommendation. Due to an administrative error, the neighboring property owner was listed as Karla Johnson. However, Tuesday Spinks is the neighboring property owner. Staff have confirmed the correction aligns with standard procedures for offering surplus property to neighboring owners when bids are equal. The sale will generate $100.00 in revenue and eliminate ongoing maintenance costs. BUDGET IMPACT: Based upon the recommended action, the City would collect $100.00 for the sale of the property. The City would eliminate all yearly maintenance costs associated with the property. Funds received from the sale will go into fund 23 Property Redevelopment. SUPPORTING DOCUMENTS: 1.Location Map of the property. 25-3030 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 ___________________________________________________________________________________________________________________________________________________________________________________________ Prepared by: LTB Page 1 of 1 City Council Meeting Agenda Item Overview July 21, 2025 AGENDA ITEM: Resolution accepting a grant from the Illinois Housing Development Authority’s Home Repair and Accessibility Program SUMMARY RECOMMENDATION: The City Manager and Director of Community Development recommend approval of the Resolution accepting the grant from the Illinois Housing Development Authority’s (IHDA) Home Repair and Accessibility Program (HRAP) Grant. BACKGROUND: The City was awarded $600,000 in the Illinois Housing Development Authority’s Home Repair and Accessibility Program (HRAP) Round 2. The City of Galesburg has been awarded this grant once before in 2023 with the award of $400,000 completing eight homes. Previously, this program was called the Single Family Rehab Program. The City of Galesburg was awarded that grant twice with the first award of $378,000 completing eight homes and the second award of $580,000 completing six homes. The purpose of this grant is to assist low-income and very low-income homeowners with repairs to preserve the long-term viability and habitability of their residence including health, safety, and energy efficiency repairs to their homes, as well as accessibility improvements. Income eligible homeowners may receive up to $50,000 in financial assistance for housing rehabilitation and accessibility issues, and up to $25,000 for those with roofing issues. This is a two-year program and IHDA reimburses grantees as funds are spent on a per project basis. The City is working with Western Illinois Regional Council (WIRC) in coordinating this grant and will be able to rehabilitate approximately 10-12 single family homes depending on the program option approved. BUDGET IMPACT: No local match funds are required. SUPPORTING DOCUMENTS: 1.Resolution accepting IHDA HRAP R2 grant. 2.Officers Certificate of Incumbency 25-2021 Resolution No. ________ RESOLUTION ACCEPTING A GRANT UNDER THE ILLINOIS HOUSING DEVELOPMENT AUTHORITY’S HOME REPAIR & ACCESSIBILITY PROGRAM PID#52582 WHEREAS, the City Council of Galesburg, an Illinois unit of local government (the “ULG”) met on July 21st, 2025 and adopted the following resolution all of which is in accordance with the laws of the State of Illinois, and the By-Laws of the ULG; and WHEREAS, the Illinois Housing Development Authority (the “Authority”) has agreed to issue to the ULG a grant in an amount not to exceed $600,000 and 00/100 Dollars ($600,000.00) (the “Grant”) from the Home Repair & Accessibility Program the “Program”), and the ULG will use the Grant funds solely and exclusively for eligible activities in connection with the Program and for no other purpose; and WHEREAS, the City Council deems it to be in the best interest of the Organization to accept the Grant; and THEREFORE, BE IT RESOLVED, the City Council of the ULG hereby authorizes the acceptance of the Grant; and FURTHER RESOLVED that the ULG is authorized to enter into a grant agreement for the Program (the “Agreement”) with the Authority wherein the ULG agrees to perform Program services in return for the Grant; and FURTHER RESOLVED that the ULG hereby accepts the Grant, agrees to deliver and/or execute the Agreement and any and all other instruments, certifications and agreements as may be necessary or desirable for the ULG to perform all of its obligations and duties under the Program (including any amendments, other agreements or supplements); and FURTHER RESOLVED that the Mayor of the Unit of local government, without the necessity or requirement for the signature of another person, is hereby authorized, empowered, and directed to execute on behalf of the Organization the Agreement and all other documents and instruments relating to the Grant to be delivered to the Authority in connection with the closing of the Grant and take such further action on behalf of the Organization as they deem necessary to effectuate the foregoing Resolutions; and FURTHER RESOLVED that the Corporate Authorities of the City hereby ratifies, authorizes, confirms and approves any prior action of the Organization taken in furtherance of the foregoing resolutions and any and all documents and instruments previously executed on behalf of the Organization in connection with the Grant. 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 OFFICER’S CERTIFICATE AND CERTIFICATE OF INCUMBENCY This Officer’s Certificate and Certificate of Incumbency (the “Certificate”) is being furnished to the Illinois Housing Development Authority (the “Authority”) in connection with the grant being made by the Authority to the City of Galesburg, an Illinois unit of local government (the “ULG”) in connection with the Authority’s Housing Repair and Accessibility Program. The undersigned herby certifies that: (a)The undersigned has full power and authority to execute and deliver this Certificate on behalf of the ULG. (b)Attached hereto as Exhibit A is a true, correct and complete copy of the resolutions duly adopted by the ULG on July 21st, 2025 and such resolutions have not been amended, rescinded or revoked and remain in full force and effect on the date hereof; and (c)The following persons have been duly elected to the positions in the ULG set opposite their respective names and continue to serve in such positions on the date hereof, and that the signatures opposite their respective names are their genuine signatures: Name Position Signature _Peter Schwartzman__________ Mayor ____________________________ _Kelli Bennewitz____________ City Clerk ____________________________ IN WITNESS WHEREOF, the undersigned has executed this Certificate on this ____ day of_______________, 20____. City of Galesburg, an Illinois unit of local government By: __________________________ Name: _Ericka Gugliotta__________ Its: __Deputy City Clerk__________ User: Printed:07/15/2025 - 2:10PM shelms Transactions by Account Batch:00021.07.2025 Accounts Payable Account Number Vendor AmountDescription PO No Date 001-0000-10407-00 Stratus Networks, Inc 07/25 service - Acct #7483 507.9807/15/2025 001-0000-10407-00 Amanda Jennings Cell Phone Allowance - AJennings 15.0006/30/2025 001-0000-10701-00 10-41, Inc 01/26 - 08/26 - 10-41 services 1,266.6707/15/2025 001-0000-10701-00 10-41, Inc 01/26 - 08/26 - 10-41 services 1,266.6707/15/2025 001-0000-10701-00 Galesburg Rotary Foundation 01/26 - 08/26 - members dues 153.3307/15/2025 001-0000-10701-00 NFPA - Nat'l Fire Protection Assn.01/26 - 06/26 - NFPA membership 112.5007/15/2025 001-0000-10801-00 Advance Auto Parts solenoids 86.3407/15/2025 001-0000-10801-00 Advance Auto Parts oil filters 7.0406/30/2025 001-0000-10801-00 Advance Auto Parts solenoid 40.3506/30/2025 001-0000-10801-00 Valley Distribution Corp.motor oil - Cust #24096 876.7006/30/2025 001-0000-10801-00 Nichols Diesel Service, Inc filters 175.7606/30/2025 001-0000-20103-00 Mechanical Service Inc.Retainage - Demo 2233 Veterans Dr (Fire Training Tower) -App #1 -1,230.0007/15/2025 001-0000-22007-00 Treasurer of the State of Illinois 06/25 sex offender registration collections fund 527 10.0007/15/2025 001-0000-22007-00 Illinois Office of the Attorney General 06/25 sex offender registration fund 0958 60.0007/15/2025 001-0000-22007-00 Illinois State Police 06/25 offender registration fund 60.0007/15/2025 3,408.34Subtotal for Divison: 0000 001-0105-54000-00 Bradley Hix Cell Phone Allowance 30.0006/30/2025 001-0105-54000-00 Dwight White Cell Phone Allowance 30.0006/30/2025 001-0105-54000-00 Gregory Saul Cell Phone Allowance 30.0006/30/2025 001-0105-54000-00 Steve Cheesman Cell Phone Allowance 30.0006/30/2025 001-0105-54000-00 Heather Acerra Cell Phone Allowance 30.0006/30/2025 001-0105-61000-00 Allegra Print & Imaging magnetic name badges 59.0907/15/2025 209.09Subtotal for Divison: 0105 001-0110-54000-00 Cathy St George Cell Phone Allowance 30.0006/30/2025 001-0110-54000-00 Eric Hanson Cell Phone Allowance 30.0006/30/2025 001-0110-54000-00 Kristin Robinson Cell Phone Allowance 30.0006/30/2025 001-0110-55000-00 Galesburg Rotary Foundation 08/25 - 12/25 - members dues 76.6707/15/2025 AP-Transactions by Account (07/15/2025 - 2:10 PM)Page 1 25-8013 Account Number Vendor AmountDescription PO No Date 001-0110-55500-00 Advanced Business Systems Inc Monthly Copier Service 15.8707/15/2025 001-0110-88300-00 Advanced Business Systems Inc Monthly Copier Service 31.2807/15/2025 213.82Subtotal for Divison: 0110 001-0115-51000-00 SpringbrookSoftware LLC 06/25 CivicPay PayPad transaction fee 45.5007/15/2025 001-0115-51000-00 Knox County Recorders Office 06/25 Laredo service 22.2507/15/2025 001-0115-54000-00 Kelli Bennewitz Cell Phone Allowance 30.0006/30/2025 001-0115-54000-00 Ericka Gugliotta Cell Phone Allowance 30.0006/30/2025 001-0115-55500-00 Advanced Business Systems Inc Monthly Copier Service 63.4707/15/2025 001-0115-88300-00 Advanced Business Systems Inc Monthly Copier Service 90.9907/15/2025 282.21Subtotal for Divison: 0115 001-0120-54000-00 Amanda Willett Cell Phone Allowance 30.0006/30/2025 001-0120-54000-00 Jessica Pease Cell Phone Allowance 30.0006/30/2025 001-0120-55500-00 Advanced Business Systems Inc Monthly Copier Service 15.8707/15/2025 001-0120-61000-00 Allegra Print & Imaging magnetic name badges 29.5507/15/2025 001-0120-88300-00 Advanced Business Systems Inc Monthly Copier Service 31.2807/15/2025 136.70Subtotal for Divison: 0120 001-0145-51000-00 Knox County Sheriff-Civil Agency Served Disposition 58.0007/15/2025 001-0145-51000-00 Knox County Sheriff-Civil Agency Served Disposition 58.0007/15/2025 001-0145-51000-00 Knox County Sheriff-Civil Agency Served Disposition 58.0007/15/2025 001-0145-51000-00 Knox County Sheriff-Civil Agency Served Disposition 58.0007/15/2025 001-0145-51000-00 Peoria County Sheriff served paperwork 2024OV000286 23.0007/15/2025 001-0145-51000-00 Knox County Sheriff-Civil Agency Served Disposition 58.0007/15/2025 001-0145-51010-00 Davis & Campbell LLC 06/25 legal services 301.0007/15/2025 001-0145-51010-00 Davis & Campbell LLC 06/25 legal services 373.5007/15/2025 001-0145-51010-00 Davis & Campbell LLC 06/25 legal services 55.7507/15/2025 001-0145-51010-00 Davis & Campbell LLC 06/25 legal services 1,091.5007/15/2025 001-0145-51010-00 Davis & Campbell LLC 06/25 legal services 1,055.5507/15/2025 001-0145-51010-00 Davis & Campbell LLC 06/25 legal services 1,014.5007/15/2025 001-0145-51010-00 Davis & Campbell LLC 06/25 legal services 10,938.2007/15/2025 001-0145-51010-00 Davis & Campbell LLC 06/25 legal services 585.5007/15/2025 001-0145-51010-00 Davis & Campbell LLC 06/25 legal services 139.7507/15/2025 001-0145-51010-00 Davis & Campbell LLC 06/25 legal services 2,483.2507/15/2025 001-0145-51010-00 Davis & Campbell LLC 06/25 legal services 225.7507/15/2025 001-0145-51010-00 Davis & Campbell LLC 06/25 legal services 376.2507/15/2025 001-0145-51010-00 Davis & Campbell LLC 06/25 legal services 412.7507/15/2025 AP-Transactions by Account (07/15/2025 - 2:10 PM)Page 2 Account Number Vendor AmountDescription PO No Date 001-0145-51010-00 Davis & Campbell LLC 06/25 legal services 602.0007/15/2025 001-0145-51010-00 Davis & Campbell LLC 06/25 legal services 111.5007/15/2025 001-0145-51010-00 Davis & Campbell LLC 06/25 legal services 903.0007/15/2025 001-0145-51010-00 Davis & Campbell LLC 06/25 legal services 105.0007/15/2025 001-0145-51010-00 Davis & Campbell LLC 06/25 legal services 1,135.0007/15/2025 001-0145-51010-00 Davis & Campbell LLC 06/25 legal services 974.2507/15/2025 001-0145-51010-00 Davis & Campbell LLC 06/25 legal services 3,230.5007/15/2025 001-0145-51010-00 Davis & Campbell LLC 06/25 legal services 1,718.5007/15/2025 001-0145-51010-00 Davis & Campbell LLC 06/25 legal services 11,632.5007/15/2025 001-0145-51010-00 Davis & Campbell LLC 06/25 legal services 420.0007/15/2025 001-0145-51010-00 Davis & Campbell LLC 06/25 legal services 6,401.7507/15/2025 001-0145-51010-00 Davis & Campbell LLC 06/25 legal services 1,155.0007/15/2025 001-0145-51010-00 Davis & Campbell LLC 06/25 legal services 315.0007/15/2025 001-0145-51010-00 Davis & Campbell LLC 06/25 legal services 752.5007/15/2025 001-0145-51010-00 Davis & Campbell LLC 06/25 legal services 1,587.8307/15/2025 001-0145-51010-00 Davis & Campbell LLC 06/25 legal services 111.5007/15/2025 001-0145-51010-00 Davis & Campbell LLC 06/25 legal services 1,155.0007/15/2025 001-0145-51010-00 Barash & Everett, LLC 06/25 legal services - administrative hearing officer 580.0007/15/2025 001-0145-51010-00 Davis & Campbell LLC 06/25 legal services 1,185.7507/15/2025 001-0145-51010-00 Davis & Campbell LLC 06/25 legal services 633.0007/15/2025 001-0145-55500-00 Advanced Business Systems Inc Monthly Copier Service 15.8707/15/2025 001-0145-88300-00 Advanced Business Systems Inc Monthly Copier Service 31.2807/15/2025 54,122.98Subtotal for Divison: 0145 001-0160-59516-00 Matthew Reed 06/16 - AV Services 120.0007/15/2025 001-0160-59516-00 Jeffrey R Cervantez 05/25 AV services 156.0007/15/2025 276.00Subtotal for Divison: 0160 001-0205-51000-00 SpringbrookSoftware LLC 06/25 CivicPay PayPad transaction fee 83.1307/15/2025 001-0205-51000-00 US Sterling Capital Corp., Inc.EvaBank 235.0007/15/2025 001-0205-54000-00 Tanya Billeter Cell Phone Allowance 30.0006/30/2025 001-0205-54000-00 Denise Hensley Cell Phone Allowance 30.0006/30/2025 001-0205-54000-00 Bobbi Chockley Cell Phone Allowance 30.0006/30/2025 001-0205-54000-00 Sharon Heiden Cell Phone Allowance 30.0006/30/2025 001-0205-54000-00 Tifani Miller Cell Phone Allowance 30.0006/30/2025 001-0205-54000-00 Jennifer O'hern Cell Phone Allowance 30.0006/30/2025 001-0205-55500-00 Advanced Business Systems Inc Monthly Copier Service 63.4707/15/2025 AP-Transactions by Account (07/15/2025 - 2:10 PM)Page 3 Account Number Vendor AmountDescription PO No Date 001-0205-88300-00 Advanced Business Systems Inc Monthly Copier Service 106.6807/15/2025 668.28Subtotal for Divison: 0205 001-0207-54000-00 Kerzi Peterson Cell Phone Allowance 30.0006/30/2025 001-0207-54000-00 Cameron Lemaster Cell Phone Allowance 30.0006/30/2025 001-0207-54000-00 Orlando Lucero Cell Phone Allowance 30.0006/30/2025 001-0207-55800-00 Tri-City Electric Company of Iowa Grounding IT cabinets at the following locations - City Hall ser 7,532.50 000009301907/15/2025 7,622.50Subtotal for Divison: 0207 001-0305-54000-00 Stephen Gugliotta Cell Phone Allowance 30.0006/30/2025 001-0305-55500-00 Advanced Business Systems Inc Monthly Copier Service 20.3107/15/2025 001-0305-88300-00 Advanced Business Systems Inc Monthly Copier Service 32.4907/15/2025 82.80Subtotal for Divison: 0305 001-0306-51000-00 Knox County Recorders Office 06/25 Laredo service 22.2507/15/2025 001-0306-51000-00 SpringbrookSoftware LLC 06/25 CivicPay PayPad transaction fee 7.0007/15/2025 001-0306-54000-00 Eric Heiden Cell Phone Allowance 30.0006/30/2025 001-0306-54000-00 Robert Elsbury Cell Phone Allowance 30.0006/30/2025 001-0306-54000-00 Tammera Matejewski Cell Phone Allowance 30.0006/30/2025 001-0306-54000-00 Daniel Koerner Cell Phone Allowance 30.0006/30/2025 001-0306-54000-00 Richard Slagel Cell Phone Allowance 30.0006/30/2025 001-0306-55400-00 Werner Restoraton Services, Inc.Board Up services - 108 Blaine Ave 546.7707/15/2025 001-0306-55400-00 Kendall Zimmerman removal/disposal yard debris/trash - vl west of 60 Public Sq 250.0007/15/2025 001-0306-55400-00 Kendall Zimmerman removal/disposal yard debris/trash - 1210 Grand Ave 170.0007/15/2025 001-0306-55400-00 Werner Restoraton Services, Inc.Board Up services - 362 N Broad St 634.8007/15/2025 001-0306-55400-00 Kendall Zimmerman removal/disposal yard debris/trash - 1060 E North St 70.0007/15/2025 001-0306-55400-00 Kendall Zimmerman removal/disposal yard debris/trash - 314 Lombard St 400.0007/15/2025 001-0306-55400-00 Kendall Zimmerman removal/disposal yard debris/trash - 573 Olive 200.0007/15/2025 001-0306-55400-00 Kendall Zimmerman removal/disposal yard debris/trash - 239 Blaine Ave 70.0007/15/2025 001-0306-55400-00 Kendall Zimmerman removal/disposal yard debris/trash - 39 S Chambers 400.0007/15/2025 001-0306-55400-00 Kendall Zimmerman removal/disposal yard debris/trash - 357 N Chambers St 3,202.7207/15/2025 001-0306-55400-00 Kendall Zimmerman removal/disposal yard debris/trash - 1074 E South St 550.0007/15/2025 001-0306-55400-00 Kendall Zimmerman removal/disposal yard debris/trash - 1295 E North 550.0007/15/2025 001-0306-55400-00 Kendall Zimmerman removal/disposal yard debris/trash - 586 Jefferson 100.0007/15/2025 001-0306-55400-00 Kendall Zimmerman removal/disposal yard debris/trash - 507/513 N Cedar 70.0007/15/2025 001-0306-55400-00 Kendall Zimmerman removal/disposal yard debris/trash - 1456 Brown Ave 70.0007/15/2025 001-0306-55400-00 Kendall Zimmerman removal/disposal yard debris/trash - 594 N West St 100.0007/15/2025 001-0306-55500-00 Advanced Business Systems Inc Monthly Copier Service 73.6307/15/2025 AP-Transactions by Account (07/15/2025 - 2:10 PM)Page 4 Account Number Vendor AmountDescription PO No Date 001-0306-61000-00 Office Specialists, Inc.spoons, knives, key tags, pens, tape dispenser, cleaning wipes 49.5207/15/2025 001-0306-88300-00 Advanced Business Systems Inc Monthly Copier Service 107.2307/15/2025 7,793.92Subtotal for Divison: 0306 001-0410-51000-00 Knox County Recorders Office 06/25 Laredo service 22.2507/15/2025 001-0410-51000-00 SpringbrookSoftware LLC 06/25 CivicPay PayPad transaction fee 7.0007/15/2025 001-0410-54000-00 Finau Kolomalu Cell Phone Allowance 30.0006/30/2025 001-0410-54000-00 Jamie West Cell Phone Allowance 30.0006/30/2025 001-0410-54000-00 Aaron Gavin Cell Phone Allowance 30.0006/30/2025 001-0410-54000-00 Matthew Kirgan Cell Phone Allowance 30.0006/30/2025 001-0410-55500-00 Advanced Business Systems Inc Monthly Copier Service 30.4707/15/2025 001-0410-55800-00 Office Specialists, Inc.Adobe License - Finau 241.5007/15/2025 001-0410-62500-00 Napa Auto Parts switch #251 21.9807/15/2025 001-0410-88300-00 Advanced Business Systems Inc Monthly Copier Service 48.7307/15/2025 491.93Subtotal for Divison: 0410 001-0445-54000-00 Derek Poland Cell Phone Allowance 30.0006/30/2025 001-0445-55500-00 Heritage-Crystal Clean, LLC used oil pickup 150.1507/15/2025 001-0445-55500-00 Nichols Diesel Service, Inc state & fed tests #152 57.0007/15/2025 001-0445-55500-00 Valley Distribution Corp.barrel core - Cust #24096 20.0006/30/2025 001-0445-55700-00 Royal Cleaning Services 07/25 janitorial service 292.0007/15/2025 001-0445-57500-00 Vestis 06/25 service 85.6807/15/2025 001-0445-57500-00 Vestis 06/25 service 85.6807/15/2025 001-0445-62500-00 Advance Auto Parts light #152 8.5007/15/2025 001-0445-62500-00 Midstate Manufacturing, Inc.hydraulic fittings #167 191.8307/15/2025 001-0445-63000-00 Airgas Mid America Inc electrode sticks 229.0007/15/2025 001-0445-63000-00 Advance Auto Parts stud circuit breaker 11.3207/15/2025 001-0445-63000-00 Advance Auto Parts grease, tie back 16.6807/15/2025 001-0445-63000-00 Advance Auto Parts wire terminal clip 17.4007/15/2025 001-0445-63000-00 Batterton Auto Supply tire repair patches, weights 68.7107/15/2025 001-0445-63000-00 Napa Auto Parts wires, loom-splits 65.5007/15/2025 1,329.45Subtotal for Divison: 0445 001-0450-54000-00 Justin McNaught Cell Phone Allowance 30.0006/30/2025 001-0450-54000-00 JR Knaack Cell Phone Allowance 30.0006/30/2025 001-0450-54000-00 Robert Kelley Cell Phone Allowance 30.0006/30/2025 001-0450-55500-00 Nichols Diesel Service, Inc state & fed tests - #138 57.2506/30/2025 001-0450-55500-00 Nichols Diesel Service, Inc state & fed tests - #107 57.2506/30/2025 AP-Transactions by Account (07/15/2025 - 2:10 PM)Page 5 Account Number Vendor AmountDescription PO No Date 001-0450-55500-00 Nichols Diesel Service, Inc state & fed tests - #110 57.2506/30/2025 001-0450-62500-00 Ford of Galesburg mirror #118 274.6207/15/2025 001-0450-62500-00 Ford of Galesburg tube #117 62.5007/15/2025 598.87Subtotal for Divison: 0450 001-0510-51000-00 10-41, Inc 08/25 - 12/25 - 10-41 services 633.3307/15/2025 001-0510-54000-00 Steffanie Cromien Cell Phone Allowance 30.0006/30/2025 001-0510-54000-00 Christopher Hootman Cell Phone Allowance 30.0006/30/2025 001-0510-54000-00 Magdalene Semington Cell Phone Allowance 30.0006/30/2025 001-0510-54000-00 Ryne Sage Cell Phone Allowance 30.0006/30/2025 001-0510-54000-00 Bryan Anderson Cell Phone Allowance 30.0006/30/2025 001-0510-54000-00 Jason Shaw Cell Phone Allowance 30.0006/30/2025 001-0510-54000-00 Patrick Kisler Cell Phone Allowance 30.0006/30/2025 001-0510-54000-00 Anthony Oligney-Estill Cell Phone Allowance 30.0006/30/2025 001-0510-54000-00 Kevin Legate Cell Phone Allowance 30.0006/30/2025 001-0510-54000-00 Kyle A Winbigler Cell Phone Allowance 30.0006/30/2025 001-0510-54000-00 Lane Mings Cell Phone Allowance 30.0006/30/2025 001-0510-54000-00 Mark McLaughlin Cell Phone Allowance 30.0006/30/2025 001-0510-54500-00 Nathan Lewis meals - high risk traffic stop - Macomb IL - NLewis 14.0007/15/2025 001-0510-54500-00 Noah Harlan meals - high risk traffic stop - Macomb IL - NHarlan 14.0007/15/2025 001-0510-54500-00 Travis Smith meals - police wellness training - Mount Vernon IL - TSmith 111.0007/15/2025 001-0510-55500-00 Advanced Business Systems Inc Monthly Copier Service 158.7007/15/2025 001-0510-57500-00 JSLK Management Iowa LLC 2025 Police Uniform Cleaning as per agreement - Anderson 10.25 000009288907/15/2025 001-0510-57500-00 JSLK Management Iowa LLC 2025 Police Uniform Cleaning as per agreement. Anderson 10.25 000009288907/15/2025 001-0510-61000-00 Office Specialists, Inc.toner 109.1707/15/2025 001-0510-61000-00 Stamp Man Specialties Chief Signature Stamp 37.3507/15/2025 001-0510-62500-00 Ford of Galesburg sensor #030 100.1207/15/2025 001-0510-65500-00 Mobile Communications America Inc radio batteries 340.6707/15/2025 001-0510-67500-00 Ray O'Herron Co., Inc.shirts - Neve, Bailey 435.6807/15/2025 001-0510-67500-00 Ray O'Herron Co., Inc.Ballistic Armor - Neve, Bailey 639.0507/15/2025 001-0510-67500-00 Ray O'Herron Co., Inc.pants - RSage 81.2507/15/2025 001-0510-88300-00 Advanced Business Systems Inc Monthly Copier Service 200.7207/15/2025 3,255.54Subtotal for Divison: 0510 001-0550-51000-00 Select Advantage 06/25 dispatcher assessment services - 5 testers 125.0007/15/2025 001-0550-54000-00 Amanda Jennings Cell Phone Allowance 15.0006/30/2025 001-0550-54000-00 Joshua Simons Cell Phone Allowance 30.0006/30/2025 AP-Transactions by Account (07/15/2025 - 2:10 PM)Page 6 Account Number Vendor AmountDescription PO No Date 001-0550-54000-00 Raymundo Martinez Cell Phone Allowance 30.0006/30/2025 001-0550-55500-00 Advanced Business Systems Inc Monthly Copier Service 349.1307/15/2025 001-0550-88300-00 Advanced Business Systems Inc Monthly Copier Service 189.6207/15/2025 738.75Subtotal for Divison: 0550 001-0605-51000-00 10-41, Inc 08/25 - 12/25 - 10-41 services 633.3307/15/2025 001-0605-54000-00 Matthew Cain Cell Phone Allowance 30.0006/30/2025 001-0605-54000-00 Donald Brackett Cell Phone Allowance 30.0006/30/2025 001-0605-54000-00 James Pendergast Cell Phone Allowance 30.0006/30/2025 001-0605-54000-00 Randy Hovind Cell Phone Allowance 30.0006/30/2025 001-0605-54000-00 Jennifer Moser Cell Phone Allowance 30.0006/30/2025 001-0605-54000-00 John Seitz Cell Phone Allowance 30.0006/30/2025 001-0605-55000-00 Legacy Fire Apparatus repairs of pump #61 4,332.6707/15/2025 001-0605-55000-00 NFPA - Nat'l Fire Protection Assn.05/25 - 12/25 - NFPA membership 112.5007/15/2025 001-0605-55500-00 Advanced Business Systems Inc Monthly Copier Service 253.8807/15/2025 001-0605-55500-00 Air One Equipment Inc SCBA fill station sampling 195.0007/15/2025 001-0605-55500-00 Air One Equipment Inc SCBA fill station sampling 165.0007/15/2025 001-0605-55500-00 Air One Equipment Inc SCBA fill station sampling 165.0007/15/2025 001-0605-55500-00 Truck Centers, Inc repaired header def #61 4,636.1907/15/2025 001-0605-55500-00 MES Service Company LLC SCBA hydrostatic testing & repairs 4,823.8907/15/2025 001-0605-55700-00 AMP Companies Inc duct work - Brooks station 1,650.0007/15/2025 001-0605-55700-00 Mechanical Service Inc.Demolition of 2233 Veterans Dr (Fire Training Tower) - App #1 12,300.00 000009301807/15/2025 001-0605-55700-00 Mechanical Service Inc.repairs to toilet - central station 574.9407/15/2025 001-0605-61000-00 Office Specialists, Inc.copy paper, pens 61.8507/15/2025 001-0605-62500-00 Advance Auto Parts u-joint #56 29.9307/15/2025 001-0605-62500-00 Alexis Fire Equipment Co., Inc.universal joint, drain valve 153.2507/15/2025 001-0605-66500-00 Duo-Safety Ladder Corporation ladder 805.2707/15/2025 001-0605-66500-00 Lindstrom's stove - Fremont station 1,299.0007/15/2025 001-0605-67500-00 Midwest Uniform Supply, Inc pants - TYocum 28.0007/15/2025 001-0605-67500-00 Midwest Uniform Supply, Inc pants - TYocum 60.0007/15/2025 001-0605-67500-00 MES Service Company LLC bunker boots - new hires 1,054.2407/15/2025 001-0605-88300-00 Advanced Business Systems Inc Monthly Copier Service 146.0607/15/2025 33,660.00Subtotal for Divison: 0605 Subtotal for Fund 001 114,891.18 011-0000-66000-00 Roanoke Concrete Products Co 2025 Supply of PCC Class SI 374.38 000009291607/15/2025 AP-Transactions by Account (07/15/2025 - 2:10 PM)Page 7 Account Number Vendor AmountDescription PO No Date 011-0000-66000-00 Roanoke Concrete Products Co 2025 Supply of CLSM Flowable Mix 2 234.3807/15/2025 011-0000-66000-00 Tickle Asphalt Co., Ltd.2025 Supply of Hot Mix Asphalt 753.75 000009291007/15/2025 011-0000-66000-00 Roanoke Concrete Products Co 2025 Supply of PCC Class SI 374.38 000009291607/15/2025 011-0000-66000-00 Roanoke Concrete Products Co 2025 Supply of CLSM Flowable Mix 2 281.25 000009291107/15/2025 011-0000-66000-00 Galesburg Builders Supply, Inc 2025 Supply of PCC Class PP2 638.75 000009292107/15/2025 2,656.89Subtotal for Divison: 0000 Subtotal for Fund 011 2,656.89 012-0000-76000-00 Gunther Construction Co., a div. of UCM, IncWidening & resurfacing Lake Storey Path 71,587.33 000009300207/15/2025 012-0000-76000-00 Klingner & Associates, P.C. - Architectural Groupsleeping quarters renovation 2,500.0007/15/2025 74,087.33Subtotal for Divison: 0000 Subtotal for Fund 012 74,087.33 013-0000-51000-00 Decision Optimization Technology -Unites States LPPavement Management Services 14,750.00 000009278407/15/2025 013-0000-67500-00 Ray O'Herron Co., Inc.Ballistic Armor - Neve, Bailey 639.0607/15/2025 013-0000-76000-00 Farnsworth Group, Inc.Cooke Park Improvements Construction Administration 11,989.30 000009299207/15/2025 27,378.36Subtotal for Divison: 0000 Subtotal for Fund 013 27,378.36 014-0000-51000-00 Bruner, Cooper and Zuck, Inc.Material testing for the 2025 construction season 1,056.00 000009292707/15/2025 014-0000-64500-00 Galesburg Electric, Inc.tape 83.8507/15/2025 014-0000-64500-00 Galesburg Electric, Inc.tape 41.3507/15/2025 014-0000-64500-00 Traffic Safety Store, The base cone w/ stencil 613.1107/15/2025 014-0000-66000-00 Tickle Asphalt Co., Ltd.2025 Supply of High Performance Patch Mix 1,765.40 000009292207/15/2025 014-0000-66000-00 Galesburg Builders Supply, Inc raising rings 3,333.0107/15/2025 6,892.72Subtotal for Divison: 0000 Subtotal for Fund 014 6,892.72 016-0000-54000-00 Michael Ingles Cell Phone Allowance 30.0006/30/2025 016-0000-54000-00 Andrew Swanson Cell Phone Allowance 30.0006/30/2025 016-0000-54000-00 Travis Smith Cell Phone Allowance 30.0006/30/2025 016-0000-54000-00 Timothy Spitzer Cell Phone Allowance 30.0006/30/2025 016-0000-54000-00 Paul Vannaken Cell Phone Allowance 30.0006/30/2025 016-0000-54000-00 Allison Buccalo Cell Phone Allowance 30.0006/30/2025 AP-Transactions by Account (07/15/2025 - 2:10 PM)Page 8 Account Number Vendor AmountDescription PO No Date 016-0000-67500-00 Military Memories and More police shadow box for retirement 250.0007/15/2025 430.00Subtotal for Divison: 0000 Subtotal for Fund 016 430.00 018-0000-62500-00 Coe Equipment, Inc rudder valve #131 359.8107/15/2025 359.81Subtotal for Divison: 0000 Subtotal for Fund 018 359.81 019-1905-51500-00 WGIL/WAAG/WLSR, Inc.06/25 radio ads 583.0007/15/2025 019-1905-51500-00 Prairie Fox Media LLC 06/25 - newspaper ad 225.0007/15/2025 019-1905-51500-00 WMOI - FM 06/25 radio ads 265.0007/15/2025 019-1905-54000-00 Cathleen Gibson Cell Phone Allowance 30.0006/30/2025 019-1905-54000-00 Angela Buchen Cell Phone Allowance 30.0006/30/2025 019-1905-54000-00 Don Miles Cell Phone Allowance 30.0006/30/2025 019-1905-55500-00 Advanced Business Systems Inc Monthly Copier Service 66.0207/15/2025 019-1905-59511-00 Galesburg Tourism Fund 06/25 - tourism agreement 15,833.3307/15/2025 019-1905-59528-00 Galesburg Community Foundation 05/25 - 2% hotel/motel taxes 29,236.7207/15/2025 019-1905-59537-00 Knox Civic Center Authority 2025 - 3rd QTR tourism agreement 25,000.0007/15/2025 019-1905-88300-00 Advanced Business Systems Inc Monthly Copier Service 89.5107/15/2025 71,388.58Subtotal for Divison: 1905 019-1910-55700-00 AMP Companies Inc cleaned out roof drain, flushed line out 899.0007/15/2025 019-1910-55700-00 American Pest Control Inc 06/25 pest control 50.0007/15/2025 949.00Subtotal for Divison: 1910 019-1911-55700-00 American Pest Control Inc 06/25 pest control 65.0007/15/2025 019-1911-55700-00 AMP Companies Inc cleaned and serviced ice machine 216.0007/15/2025 019-1911-55700-00 Howe Overhead Doors, Inc.installation of seals & rollers 648.2507/15/2025 019-1911-65000-00 Office Specialists, Inc.toilet paper 78.5007/15/2025 019-1911-65000-00 Office Specialists, Inc.paper towels 46.0507/15/2025 019-1911-65000-00 Office Specialists, Inc.paper towels 58.5307/15/2025 1,112.33Subtotal for Divison: 1911 019-1915-51000-00 Lacky Monument Co.Engraved brick - Shragal 32.0007/15/2025 019-1915-54000-00 Michael Markley Cell Phone Allowance 30.0006/30/2025 019-1915-54000-00 Aaron Young Cell Phone Allowance 30.0006/30/2025 AP-Transactions by Account (07/15/2025 - 2:10 PM)Page 9 Account Number Vendor AmountDescription PO No Date 019-1915-54000-00 Jason Asbury Cell Phone Allowance 30.0006/30/2025 019-1915-55500-00 Nichols Diesel Service, Inc state & fed tests - #503 57.2506/30/2025 019-1915-55500-00 Nichols Diesel Service, Inc state & fed tests #502 58.5007/15/2025 019-1915-55700-00 Knox County Landfill 06/25 service - acct #122 133.7306/30/2025 019-1915-55700-00 J.P. Benbow, Inc.cleaned drain 116.8007/15/2025 019-1915-55700-00 Waste Management, Inc.06/25 service - cust #63842-03000 1,052.5406/30/2025 019-1915-56000-00 Terry Allen, Inc Bateman Park - Toilet Rental - 1 Handicap Unit 4/1/25 - 10/31/25 180.00 000009289207/15/2025 019-1915-56000-00 Terry Allen, Inc Bersie Williams Area - Toilet Rental - 1 Regular Unit. One Day R 70.00 000009289207/15/2025 019-1915-56000-00 Terry Allen, Inc Peck Park - Toilet Rental - 1 Regular Unit 4/1/25 - 10/31/25 90.00 000009289207/15/2025 019-1915-56000-00 Terry Allen, Inc Bersie Williams Area - Toilet Rental - 1 Regular Unit 4/1/25 - 1 90.00 000009289207/15/2025 019-1915-57500-00 Vestis 06/25 service 74.8607/15/2025 019-1915-62500-00 MTI Distributing, Inc rim #522 443.5407/15/2025 019-1915-62500-00 German-Bliss Equipment seal #520 35.1507/15/2025 019-1915-62500-00 Advance Auto Parts trailer light #526 27.5407/15/2025 019-1915-62500-00 German-Bliss Equipment axle cover #520 202.9607/15/2025 019-1915-62500-00 Heritage Tractor LLC wheel/bracket #541 254.5807/15/2025 019-1915-62510-00 Herr Petroleum Corp 574.2 gal diesel #2, 742.4 gal unleaded ethanol 3,891.00 000009288007/15/2025 019-1915-65000-00 Office Specialists, Inc.nitrile gloves 104.4007/15/2025 019-1915-65500-00 Heritage Tractor LLC fuel oil, comm line 198.0607/15/2025 019-1915-65500-00 Batterton Auto Supply tire repair kit 169.5207/15/2025 019-1915-66000-00 Sherwin Williams Co.paint 341.0907/15/2025 019-1915-66000-00 Galesburg Builders Supply, Inc CA-6 Stone 2.15 TON 82.2407/15/2025 019-1915-66000-00 Galesburg Builders Supply, Inc CA-6 Stone 8.950 ton 342.3407/15/2025 019-1915-66000-00 Galesburg Builders Supply, Inc psi 2.5 CY 400.0007/15/2025 019-1915-66000-00 Galesburg Builders Supply, Inc CA-5 7.26 Ton, CA-6 Stone 8.66 TON 579.9107/15/2025 019-1915-66500-00 Scott Equipment, LLC blower 149.9907/15/2025 019-1915-68500-00 Hawkins, Inc misc chemicals 1,081.4207/15/2025 10,349.42Subtotal for Divison: 1915 019-1920-54000-00 Bryan Luedtke Cell Phone Allowance 30.0006/30/2025 019-1920-55500-00 Advanced Business Systems Inc Monthly Copier Service 63.4807/15/2025 019-1920-57500-00 Vestis 06/25 service 58.2307/15/2025 019-1920-62510-00 Herr Petroleum Corp 220.50 gal diesel #2, 261.9 gal unleaded ethanol 1,432.25 000009293107/15/2025 019-1920-63500-00 D & K Products ignition takedown defoamer, trax foamer 249.3707/15/2025 019-1920-64000-00 Dunlop Sports Group Americas golf clubs for resale 478.1307/15/2025 019-1920-64000-00 HORNUNG'S GOLF PRODUCTS, INC tour wrap for resale 208.8507/15/2025 019-1920-64125-00 Boxcar Express sandwiches 1,608.1007/15/2025 AP-Transactions by Account (07/15/2025 - 2:10 PM)Page 10 Account Number Vendor AmountDescription PO No Date 019-1920-64125-00 Butch's Pizza Inc.pizzas 159.5007/15/2025 019-1920-64125-00 Atlantic Coca-Cola misc concessions 76.5007/15/2025 019-1920-64125-00 Atlantic Coca-Cola misc concessions 993.3807/15/2025 019-1920-64125-00 Smithfield Direct, LLC misc concessions 90.0007/15/2025 019-1920-64125-00 SCNS SPORTS FOODS misc concessions 137.6007/15/2025 019-1920-64125-00 Smithfield Direct, LLC misc concessions 225.0007/15/2025 019-1920-64125-00 Smithfield Direct, LLC misc concessions 135.0007/15/2025 019-1920-65000-00 Office Specialists, Inc.tape, binders, clipboards, pens, copy paper 120.0907/15/2025 019-1920-65000-00 Office Specialists, Inc.trash bags 45.4407/15/2025 019-1920-65500-00 Napa Auto Parts oil filters 28.7707/15/2025 019-1920-65500-00 Scott Equipment, LLC line round 56.9907/15/2025 019-1920-65500-00 MTI Distributing, Inc belts 114.1007/15/2025 019-1920-65500-00 MTI Distributing, Inc tires, rims, air filter, v-belt deck, pulley-idler, blades 2,069.2407/15/2025 019-1920-66000-00 Lacky Monument Co.Engraved bricks, Dennison,Carter,Johnson, Webber, Glas,Medina 240.0007/15/2025 019-1920-66500-00 Napa Auto Parts fuse, couplers, fittings 52.1207/15/2025 019-1920-66500-00 Napa Auto Parts drive ratchet 56.0007/15/2025 019-1920-88300-00 Advanced Business Systems Inc Monthly Copier Service 21.0507/15/2025 8,749.19Subtotal for Divison: 1920 019-1925-55700-00 J.P. Benbow, Inc.repaired flush valve 115.0007/15/2025 019-1925-56000-00 Terry Allen, Inc Campground - Toilet Rental - 4 Regular Units 4/10/25 to 10/13/25 360.00 000009289207/15/2025 019-1925-64000-00 The Home City Ice Company bagged ice 185.0007/15/2025 019-1925-64000-00 Baxter's Firewood & Mulch firewood bundles 1,500.0007/15/2025 2,160.00Subtotal for Divison: 1925 019-1930-55500-00 Appliance Parts Service Depot, Inc service call for refrigerator 75.0007/15/2025 019-1930-64125-00 Atlantic Coca-Cola misc concessions 1,242.1607/15/2025 019-1930-65000-00 Office Specialists, Inc.trash bags, paper towels, toilet paper, disinfectant, hand soap 405.0607/15/2025 019-1930-66500-00 UniFirst First Aid Corp AED pads 113.1907/15/2025 1,835.41Subtotal for Divison: 1930 019-1935-57500-00 Vestis 06/25 service 454.4807/15/2025 019-1935-67500-00 UniFirst First Aid Corp AED pads 113.1807/15/2025 567.66Subtotal for Divison: 1935 019-1940-66500-00 UniFirst First Aid Corp AED pads 113.1807/15/2025 113.18Subtotal for Divison: 1940 AP-Transactions by Account (07/15/2025 - 2:10 PM)Page 11 Account Number Vendor AmountDescription PO No Date 019-1945-55700-00 Getz Fire Equipment Co., Inc.annual fire extinguisher service, hydrotest, fire extinguisher 400.4007/15/2025 400.40Subtotal for Divison: 1945 019-1950-64125-00 Butch's Pizza Inc.pizzas 221.9007/15/2025 019-1950-64125-00 Gold Medal - Central Illinois, LLC misc concessions 834.0907/15/2025 019-1950-64125-00 Atlantic Coca-Cola misc concessions 977.1907/15/2025 019-1950-64125-00 Gold Medal - Central Illinois, LLC misc concessions 832.9507/15/2025 019-1950-64125-00 Gold Medal - Central Illinois, LLC misc concessions 1,846.7407/15/2025 019-1950-66500-00 UniFirst First Aid Corp AED pads 113.1907/15/2025 019-1950-68500-00 Hawkins, Inc misc chemicals 1,086.9207/15/2025 019-1950-68500-00 Hawkins, Inc misc chemicals 1,102.8607/15/2025 019-1950-68500-00 Tri-State Water misc chemicals 85.1807/15/2025 7,101.02Subtotal for Divison: 1950 019-1965-54000-00 David Vandermeer Cell Phone Allowance 30.0006/30/2025 019-1965-57500-00 Vestis 06/25 service 47.2407/15/2025 019-1965-62500-00 Scott Equipment, LLC screws/rim #586 119.2507/15/2025 019-1965-65500-00 Scott Equipment, LLC line rounds, belts 263.9807/15/2025 460.47Subtotal for Divison: 1965 019-1975-54000-00 Cris Fones Cell Phone Allowance 30.0006/30/2025 019-1975-54000-00 Brandon Phillips Cell Phone Allowance 30.0006/30/2025 60.00Subtotal for Divison: 1975 Subtotal for Fund 019 105,246.66 020-0000-21503-00 Treasurer State of Illinois closeout - Taxiway - Rehabilitate Taxiway B 1,822.6107/15/2025 020-0000-55500-00 Nichols Diesel Service, Inc state & fed tests - #351 57.2506/30/2025 020-0000-55500-00 Alta Construction Equipment Illinois, LLC diagnostics for warranty repair #357 1,035.2107/15/2025 020-0000-62500-00 Bedwell Farm Equipment u-joint #360 67.1207/15/2025 020-0000-62500-00 Birkeys Farm Store, Inc belts #352 160.5007/15/2025 020-0000-66000-00 Sherwin Industries, Inc roadsaver sealant 4,677.6007/15/2025 7,820.29Subtotal for Divison: 0000 Subtotal for Fund 020 7,820.29 023-0000-51000-00 Appraisal One, Inc appraisal - 173 Garfield Ave 750.0007/15/2025 023-0000-83100-00 Basio Plumbing Heating & Cooling removal/disposal water heater,install water heater-600 Greenleaf 1,995.0007/15/2025 AP-Transactions by Account (07/15/2025 - 2:10 PM)Page 12 Account Number Vendor AmountDescription PO No Date 023-0000-83100-00 Rock Solid Masonry LLC brick work - 1319 S Seminary 285.0007/15/2025 3,030.00Subtotal for Divison: 0000 Subtotal for Fund 023 3,030.00 030-0320-54000-00 Dedra Mannon Cell Phone Allowance 30.0006/30/2025 030-0320-55500-00 Nichols Diesel Service, Inc state & fed tests #2501 #2502 115.5006/30/2025 030-0320-55500-00 Advanced Business Systems Inc Monthly Copier Service 31.7507/15/2025 030-0320-55700-00 Mechanical Service Inc.replaced photo eye component, installed rib relay 569.2607/15/2025 030-0320-61000-00 Office Specialists, Inc.note pads 13.8806/30/2025 030-0320-61000-00 Office Specialists, Inc.pens, hole punches, correction tape, sticky notes 126.6106/30/2025 030-0320-61000-00 Office Specialists, Inc.paper 18.6007/15/2025 030-0320-62500-00 Napa Auto Parts blower switch 30.3306/30/2025 030-0320-62500-00 Napa Auto Parts u-joints 93.4006/30/2025 030-0320-62500-00 Napa Auto Parts u-joints 57.9206/30/2025 030-0320-62500-00 Napa Auto Parts u-joint 29.7806/30/2025 030-0320-62500-00 Napa Auto Parts u-joints 59.5606/30/2025 030-0320-62500-00 Ascendance Trucks Eastern Iowa LLC vehicle batteries 287.9206/30/2025 030-0320-62510-00 Herr Petroleum Corp 265.7 gal unleaded ethanol 737.21 000009287906/30/2025 030-0320-62510-00 Herr Petroleum Corp 307.8 gal unleaded ethanol 872.64 000009287906/30/2025 030-0320-62510-00 Herr Petroleum Corp 333.6 gal unleaded ethanol 925.59 000009287906/30/2025 030-0320-62510-00 Herr Petroleum Corp 219.30 Gal unleaded ethanol 577.76 000009287907/15/2025 030-0320-62510-00 Herr Petroleum Corp 307.10 Gal unleaded ethanol 809.08 000009287907/15/2025 030-0320-62510-00 Herr Petroleum Corp 448 gal unleaded ethanol 1,270.11 000009287906/30/2025 030-0320-63000-00 Napa Auto Parts terminal 14.9006/30/2025 030-0320-63000-00 O'Reilly Auto Parts brush 10.9906/30/2025 030-0320-88300-00 Advanced Business Systems Inc Monthly Copier Service 29.2707/15/2025 6,712.06Subtotal 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 150.0006/30/2025 030-0370-51000-00 OSF Occupational Medicine pre employment exam 195.0006/30/2025 030-0370-54000-00 Kraig Boynton Cell Phone Allowance 30.0006/30/2025 030-0370-55500-00 Advanced Business Systems Inc Monthly Copier Service 31.7407/15/2025 030-0370-55500-00 Nichols Diesel Service, Inc state & fed tests - #2004 57.2506/30/2025 030-0370-55700-00 American Pest Control Inc 06/25 pest service 65.0006/30/2025 030-0370-55700-00 Mechanical Service Inc.replaced photo eye component, installed rib relay 569.2707/15/2025 AP-Transactions by Account (07/15/2025 - 2:10 PM)Page 13 Account Number Vendor AmountDescription PO No Date 030-0370-57500-00 Cintas, Inc 06/25 service 329.3406/30/2025 030-0370-57500-00 Cintas, Inc 07/25 service 244.5507/15/2025 030-0370-62500-00 Ascendance Trucks Eastern Iowa LLC Returned Battery, Battery Core -777.6605/27/2025 030-0370-62500-00 Ford of Galesburg drive shaft assembly 846.7706/30/2025 030-0370-62500-00 Napa Auto Parts switch, ac pressure sensor 111.2206/30/2025 030-0370-62500-00 O'Reilly Auto Parts a/c switch 70.5106/30/2025 030-0370-62500-00 Napa Auto Parts oil filter 31.1806/30/2025 030-0370-62500-00 Napa Auto Parts switch 77.5706/30/2025 030-0370-62500-00 Ascendance Trucks Eastern Iowa LLC hydraulic filter 557.0406/30/2025 030-0370-62500-00 Kimball Midwest hand cleaner 313.0406/30/2025 030-0370-62500-00 Napa Auto Parts pipe gasket 15.7106/30/2025 030-0370-62500-00 Napa Auto Parts switch, brake parts cleaner 143.6106/30/2025 030-0370-62500-00 Napa Auto Parts batteries, core deposits 418.3806/30/2025 030-0370-62510-00 Herr Petroleum Corp 250 gal diesel #2 775.22 000009287907/15/2025 030-0370-62510-00 Herr Petroleum Corp 577.8 gal diesel #2 1,885.30 000009287906/30/2025 030-0370-63000-00 Batterton Auto Supply steel weights 26.6606/30/2025 030-0370-63000-00 Napa Auto Parts snap rings 44.4406/30/2025 030-0370-63000-00 Napa Auto Parts lube brush, euro-paste 53.3806/30/2025 030-0370-88300-00 Advanced Business Systems Inc Monthly Copier Service 29.2807/15/2025 6,488.80Subtotal for Divison: 0370 Subtotal for Fund 030 13,200.86 043-0000-51000-00 Speer Financial, Inc disclosure statement fees - Go Bond 2016 200.0007/15/2025 200.00Subtotal for Divison: 0000 Subtotal for Fund 043 200.00 044-0000-51000-00 Speer Financial, Inc disclosure statement fees - Go Bond 2023 200.0007/15/2025 200.00Subtotal for Divison: 0000 Subtotal for Fund 044 200.00 047-0000-51000-00 Speer Financial, Inc disclosure statement fees - Go Bond 2013A 200.0007/15/2025 200.00Subtotal for Divison: 0000 Subtotal for Fund 047 200.00 AP-Transactions by Account (07/15/2025 - 2:10 PM)Page 14 Account Number Vendor AmountDescription PO No Date 054-0000-20103-00 Hein Construction Co, Inc Retainage - Hawthorne Pool Renovations Phase 2, App #9 -5,730.6907/15/2025 054-0000-20103-00 Hein Construction Co, Inc Retainage - Hawthorne Pool Renovations Phase 2 App #8 -25,342.7307/15/2025 054-0000-51000-00 US Sterling Capital Corp., Inc.Henderson State Bank 240.0007/15/2025 054-0000-63500-00 Timanda Landscaping & Garden Center bushes 259.9007/15/2025 054-0000-76000-00 Hein Construction Co, Inc Hawthorne Pool Renovations Phase 2, App #9 57,306.90 000009275007/15/2025 054-0000-76000-00 Hein Construction Co, Inc Hawthorne Pool Renovations Phase 2 App #8 253,427.32 000009275007/15/2025 280,160.70Subtotal for Divison: 0000 Subtotal for Fund 054 280,160.70 057-0000-61700-00 Office Specialists, Inc.pos system equipment 2,064.0007/15/2025 057-0000-61700-00 Office Specialists, Inc.return of pos system equipment -2,416.0007/15/2025 -352.00Subtotal for Divison: 0000 Subtotal for Fund 057 -352.00 061-0000-10701-00 IL Environmental Protection Agency 01/26 - 07/26 - NPDES Billing - Acct #ILR002956 (A) 291.6707/15/2025 061-0000-10701-00 IL Environmental Protection Agency 01/26 - 07/26 - NPDES Billing - Act# ILG640273 (A) 291.6707/15/2025 061-0000-20101-00 ROSALIE ALDUS ReissueVender Chk #100384 dtd 12/2/24 - Refund Check 010926-000 25.1807/15/2025 061-0000-20101-00 HANNAH BRADSHAW Refund Check 068264-000, 1228 GARDEN LN 160.0007/14/2025 061-0000-20101-00 DORIS FISHER Refund Check 066296-000, 1046 MCCLURE ST 75.7007/14/2025 061-0000-51000-00 Speer Financial, Inc disclosure statement fees - Go Bond 2017 200.0007/15/2025 061-0000-51000-00 SpringbrookSoftware LLC 06/25 CivicPay PayPad transaction fee 166.2407/15/2025 061-0000-51000-00 OSF Occupational Medicine pre employment exam 85.0006/30/2025 061-0000-51000-00 Speer Financial, Inc disclosure statement fees - Go Bond 2015 200.0007/15/2025 061-0000-51000-00 Knox County Recorders Office 06/25 Laredo service 22.2507/15/2025 061-0000-51000-00 OSF Occupational Medicine pre employment exam 85.0006/30/2025 061-0000-51000-00 OSF Occupational Medicine pre employment exam 110.0006/30/2025 061-0000-51000-00 US Sterling Capital Corp., Inc.Charter West Bank 241.9707/15/2025 061-0000-51000-00 OSF Occupational Medicine pre employment exam 65.0006/30/2025 061-0000-51000-00 Farnsworth Group, Inc.Well #7 Siting Study and Test Well Observation 3,600.00 000009292407/15/2025 061-0000-51000-00 US Sterling Capital Corp., Inc.First State Bank of Dequeen 240.0007/15/2025 061-0000-54000-00 Michael Mackey Cell Phone Allowance 30.0006/30/2025 061-0000-54000-00 Scott Seiberlich Cell Phone Allowance 30.0006/30/2025 061-0000-54000-00 Jerami Brown Cell Phone Allowance 30.0006/30/2025 061-0000-54000-00 Justin McDonald Cell Phone Allowance 30.0006/30/2025 061-0000-54000-00 Francis Rutledge Cell Phone Allowance 30.0006/30/2025 AP-Transactions by Account (07/15/2025 - 2:10 PM)Page 15 Account Number Vendor AmountDescription PO No Date 061-0000-54000-00 Roger Mettler Cell Phone Allowance 30.0006/30/2025 061-0000-55000-00 IL Environmental Protection Agency 07/25 - 12/25 - NPDES Billing - Acct #ILG640273 (A) 208.3307/15/2025 061-0000-55000-00 IL Environmental Protection Agency 07/25 - 12/25 - NPDES Billing - Acct #ILR002956 (A) 208.3307/15/2025 061-0000-55500-00 AMP Companies Inc set parameter for high service pump 212.0007/15/2025 061-0000-55500-00 Advanced Business Systems Inc Monthly Copier Service 170.1207/15/2025 061-0000-55500-00 AMP Companies Inc repaired wire for motor 381.4707/15/2025 061-0000-55500-00 Foremost Industrial Technologies REPAIR OF GRAVEL PACK #5 AT OQUAWKA PLANT 11,144.27 000009302307/15/2025 061-0000-55700-00 American Pest Control Inc 06/25 pest control 40.0007/15/2025 061-0000-61000-00 Office Specialists, Inc.frames 40.9607/15/2025 061-0000-61000-00 Office Specialists, Inc.frames 36.0607/15/2025 061-0000-61000-00 Office Specialists, Inc.return frames -36.0607/15/2025 061-0000-61000-00 Office Specialists, Inc.folders, pens 58.3107/15/2025 061-0000-66000-00 USA Bluebook, Inc.sign 32.3907/15/2025 061-0000-66000-00 Roanoke Concrete Products Co PORTLAND CEMENT CONCRETE (CL SI) - DELIVERED 224.63 000009290107/15/2025 061-0000-66000-00 Roanoke Concrete Products Co PORTLAND CEMENT CONCRETE (CL SI) - DELIVERED 299.50 000009290107/15/2025 061-0000-66000-00 Core & Main chart paper 259.0407/15/2025 061-0000-66000-00 Roanoke Concrete Products Co CONTROLLED LOW STRENGTH MATERIAL (CLSM) - DELIVERED 562.50 000009290107/15/2025 061-0000-66000-00 USA Bluebook, Inc.sign 8.1707/15/2025 061-0000-66000-00 USA Bluebook, Inc.sign 8.1707/15/2025 061-0000-66500-00 Galesburg Electric, Inc.rotary hammer 628.0507/15/2025 061-0000-68500-00 USA Bluebook, Inc.misc chemicals 699.6707/15/2025 061-0000-68500-00 USA Bluebook, Inc.misc chemicals 26.5207/15/2025 061-0000-68700-00 Core & Main 2025 Large Water Meters for Resale (Blanket PO. Will order as ne 4,435.60 000009296207/15/2025 061-0000-68700-00 Core & Main 2025 Large Water Meters for Resale (Blanket PO. Will order as ne 1,364.40 000009296207/15/2025 061-0000-88300-00 Advanced Business Systems Inc Monthly Copier Service 124.6407/15/2025 27,176.75Subtotal for Divison: 0000 Subtotal for Fund 061 27,176.75 067-0000-51000-00 Knox County Recorders Office 06/25 Laredo service 22.2507/15/2025 067-0000-51000-00 SpringbrookSoftware LLC 06/25 CivicPay PayPad transaction fee 83.1307/15/2025 067-0000-55500-00 Advanced Business Systems Inc Monthly Copier Service 20.3207/15/2025 067-0000-56000-00 Terry Allen, Inc Pickard Road - Toilet Rental - 1 Regular Unit 3/21/25 to 11/16/2 90.00 000009289207/15/2025 067-0000-59501-00 Knox County Landfill 06/25 service - acct #121 30,608.6906/30/2025 067-0000-88300-00 Advanced Business Systems Inc Monthly Copier Service 16.6307/15/2025 30,841.02Subtotal for Divison: 0000 AP-Transactions by Account (07/15/2025 - 2:10 PM)Page 16 Account Number Vendor AmountDescription PO No Date Subtotal for Fund 067 30,841.02 078-0000-51000-00 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 078-0000-55500-00 Advanced Business Systems Inc Monthly Copier Service 15.8807/15/2025 078-0000-56534-00 Illinois Municipal League Risk Management Assoc.05/25 service - Claim# 23050K984062- Cust# 207 54.6407/15/2025 078-0000-56535-00 OSF Medical Group, Inc.workers comp - dos 06/03/25 - pat #P636791911 315.9407/15/2025 078-0000-56535-00 OSF Occupational Medicine workers comp - dos 06/23/25 - pat acct #0023239500 164.6607/15/2025 078-0000-56535-00 OSF Occupational Medicine workers comp - dos 06/25/25 - pat acct #0023239600 164.6607/15/2025 078-0000-56535-00 Midwest Orthopaedic Center workers comp - dos 05/29/25 - pat acct #404799 231.9707/15/2025 078-0000-88300-00 Advanced Business Systems Inc Monthly Copier Service 31.2807/15/2025 1,239.03Subtotal for Divison: 0000 Subtotal for Fund 078 1,239.03 091-0000-20102-00 Galesburg Sanitary Dist.06/25 credit card processing fees -3,159.9007/15/2025 091-0000-20102-00 Galesburg Sanitary Dist.05/25 postage for liens -19.3007/15/2025 091-0000-20102-00 Galesburg Sanitary Dist.05/25 lien & collection fees -207.5807/15/2025 091-0000-20102-00 Galesburg Sanitary Dist.07/25 sanitary district fees - less 3% collection fee -21,373.8907/15/2025 091-0000-22003-00 Galesburg Sanitary Dist.07/25 sanitary district fees 712,463.0707/15/2025 687,702.40Subtotal for Divison: 0000 Subtotal for Fund 091 687,702.40 Report Total: 1,383,362.00 AP-Transactions by Account (07/15/2025 - 2:10 PM)Page 17 Check Date Check #Vendor Name Description Account #Amount 7/2/2025 0 Computershare GO2013A Interest 047-0000-87300 17,240.00 7/2/2025 0 Dearborn National Life Insurance Co.07/25 Life Insurance Premium 030-0320-47500 58.50 7/2/2025 0 Dearborn National Life Insurance Co.07/25 Vision Insurance Premium 078-0000-20315 3,099.40 7/2/2025 0 Dearborn National Life Insurance Co.07/25 Life Insurance Premium 019-1920-47500 72.00 7/2/2025 0 Dearborn National Life Insurance Co.07/25 Life Insurance Premium 014-0000-47500 72.00 7/2/2025 0 Dearborn National Life Insurance Co.07/25 Life Insurance Premium 001-0205-47500 208.80 7/2/2025 0 Dearborn National Life Insurance Co.07/25 Life Insurance Premium 001-0120-47500 57.60 7/2/2025 0 Dearborn National Life Insurance Co.07/25 Life Insurance Premium 001-0115-47500 72.00 7/2/2025 0 Dearborn National Life Insurance Co.07/25 Life Insurance Premium 078-0000-47500 14.40 7/2/2025 0 Dearborn National Life Insurance Co.07/25 Life Insurance Premium 001-0550-47500 86.40 7/2/2025 0 Dearborn National Life Insurance Co.07/25 Life Insurance Premium 067-0000-47500 9.00 7/2/2025 0 Dearborn National Life Insurance Co.07/25 Life Insurance Premium 030-0370-47500 58.50 7/2/2025 0 Dearborn National Life Insurance Co.07/25 Life Insurance Premium 001-0305-47500 37.80 7/2/2025 0 Dearborn National Life Insurance Co.07/25 Life Insurance Premium 001-0306-47500 165.60 7/2/2025 0 Dearborn National Life Insurance Co.07/25 Life Insurance Premium 020-0000-47500 9.00 7/2/2025 0 Dearborn National Life Insurance Co.07/25 Life Insurance Premium 001-0110-47500 604.80 7/2/2025 0 Dearborn National Life Insurance Co.07/25 Life Insurance Premium 024-0000-47500 169.20 7/2/2025 0 Dearborn National Life Insurance Co.07/25 Life Insurance Premium 001-0445-47500 27.00 7/2/2025 0 Dearborn National Life Insurance Co.07/25 Life Insurance Premium 019-1975-47500 36.00 7/2/2025 0 Dearborn National Life Insurance Co.07/25 Life Insurance Premium 001-0207-47500 63.00 7/2/2025 0 Dearborn National Life Insurance Co.07/25 Life Insurance Premium 019-1905-47500 136.80 7/2/2025 0 Dearborn National Life Insurance Co.07/25 Life Insurance Premium 001-0510-47500 417.60 7/2/2025 0 Dearborn National Life Insurance Co.07/25 Life Insurance Premium 001-0410-47500 144.00 7/2/2025 0 Dearborn National Life Insurance Co.07/25 Life Insurance Premium 017-0000-47500 18.00 7/2/2025 0 Dearborn National Life Insurance Co.07/25 Life Insurance Premium 018-0000-47500 27.00 7/2/2025 0 Dearborn National Life Insurance Co.07/25 Life Insurance Premium 061-0000-47500 228.60 7/2/2025 0 Dearborn National Life Insurance Co.07/25 Life Insurance Premium 001-0605-47500 180.00 7/2/2025 0 Dearborn National Life Insurance Co.07/25 Life Insurance Premium 001-0450-47500 63.00 7/2/2025 0 Dearborn National Life Insurance Co.07/25 Life Insurance Premium 023-0000-47500 5.40 7/2/2025 0 Euclid Beverage Liquor for golf concessions 019-1920-64125 217.95 7/2/2025 0 G & M Distributors liquor for golf concessions 019-1920-64125 387.80 7/3/2025 0 Gunther Construction Co., a div. of UCM, Inc Simmons Street Streetscape and Parking Lot H Project 013-0000-76000 239,327.72 7/3/2025 101302 Knox County Recorders Office release 3 property maint liens 001-0160-51300 63.00 7/3/2025 101302 Knox County Recorders Office file 63 weed/trash/demo liens 001-0160-51300 513.00 7/3/2025 0 Mechanical Service Inc.Sewer repair 1614 N Seminary St 078-0000-56534 11,487.85 7/10/2025 0 Chuck Humes 07/08 - umped softball - 2 games 019-1940-51400 80.00 7/10/2025 0 Chuck Humes 07/02 - umped softball - 2 games 019-1940-51400 80.00 Advance Checks and ACH Payments as of 7/15/2025 Page 1 Check Date Check #Vendor Name Description Account #Amount 7/10/2025 0 Enterprise Fleet Management 07/25 Enterprise Vehicle Lease - #100 - Registration 019-1910-51000 12.50 7/10/2025 0 Enterprise Fleet Management 07/25 Enterprise Vehicle Lease - #100 058-0000-88300 623.78 7/10/2025 0 Enterprise Fleet Management 07/25 Enterprise Vehicle Lease - #100 - Registration 001-0305-51000 12.50 7/10/2025 0 Enterprise Fleet Management 07/25 Enterprise Vehicle Lease - #100 - Registration 001-0306-51000 25.00 7/10/2025 0 Gunther Construction Co., a div. of UCM, Inc Simmons Street Streetscape and Parking Lot H Project 013-0000-76000 123,500.45 7/10/2025 0 James Hartshorn 07/07 - officiated vball - 3 games 019-1940-51400 120.00 7/10/2025 0 James Hartshorn 07/09 - officiated v-ball - 3 games 019-1940-51400 120.00 7/10/2025 101404 Knox County Recorders Office File 32 weed/trash/demo liens 001-0160-51300 288.00 7/10/2025 0 Mike Hines 07/09 - officiated v-ball - 3 games 019-1940-51400 120.00 7/10/2025 0 Mike Hines 07/07 - officiated vball - 3 games 019-1940-51400 120.00 7/10/2025 0 Nathaniel Clark 07/08 - umped softball - 2 games 019-1940-51400 80.00 7/10/2025 0 Oneida Network Services, Inc 07/25 Internet - acct# 1101994 - Kerzi 001-0207-54000 50.00 7/10/2025 0 Ron Leitner 07/02 - umped softball - 2 games 019-1940-51400 80.00 7/11/2025 0 Bluefin Payment Systems 06/25 UB Webpayment credit card processing fee 067-0000-51000 2,134.58 7/11/2025 0 Bluefin Payment Systems 06/25 Paypad processing fees 061-0000-51000 1,124.79 7/11/2025 0 Bluefin Payment Systems 06/25 Paypad processing fees 001-0115-51000 59.52 7/11/2025 0 Bluefin Payment Systems 06/25 Paypad processing fees 001-0306-51000 9.67 7/11/2025 0 Bluefin Payment Systems 06/25 Paypad processing fees 067-0000-51000 562.41 7/11/2025 0 Bluefin Payment Systems 06/25 UB Webpayment credit card processing fee 061-0000-51000 4,269.16 7/11/2025 0 Bluefin Payment Systems 06/25 Paypad processing fees 001-0410-51000 9.67 7/11/2025 0 Cardconnect 06/25 Card Connect Credit card fees 019-1955-51000 70.04 7/11/2025 0 Cardconnect 06/25 Card Connect Credit card fees 019-1950-51000 1,622.92 7/11/2025 0 Cardconnect 06/25 Card Connect Credit card fees 019-1960-51000 13.03 7/11/2025 0 Cardconnect 06/25 Card Connect Credit card fees 019-1935-51000 225.53 7/11/2025 0 Cardconnect 06/25 Card Connect Credit card fees 019-1925-51000 616.74 7/11/2025 0 Cardconnect 06/25 Card Connect Credit card fees 019-1905-51000 376.09 7/11/2025 0 Cardconnect 06/25 Card Connect Credit card fees 019-1930-51000 172.05 7/11/2025 0 Euclid Beverage Liquor for Golf Concessions 019-1920-64125 226.90 7/11/2025 0 Farmers & Mechanics Bank 05/25 F&M Bank Trust Fees 019-1905-51000 134.31 7/11/2025 0 Fortis 05/25 Gateway fees 019-1920-51000 213.15 7/11/2025 0 Fortis 06/25 Credit Card fees 019-1920-51000 1,480.51 7/11/2025 0 G & M Distributors liquor for golf concessions 019-1920-64125 262.90 7/11/2025 0 Quadient Leasing USA, Inc postage for machine 061-0000-10702 500.00 7/11/2025 0 Quadient Leasing USA, Inc postage for machine 061-0000-10702 500.00 7/11/2025 0 Trey Yocum Non Safety Boot 001-0605-67500 131.94 Grand Total 415,406.86$ Page 2 ___________________________________________________________________________________________________________________________________________________________________________________________ Prepared by: GUG Page 1 of 3 City Council Meeting Agenda Item Overview July 21, 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 ___________________________________________________________________________________________________________________________________________________________________________________________ Prepared by: GUG Page 1 of 3 City Council Meeting Agenda Item Overview July 21, 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 25-1013 ___________________________________________________________________________________________________________________________________________________________________________________________ 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 ___________________________________________________________________________________________________________________________________________________________________________________________ Prepared by: GUG Page 3 of 3 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 ___________________________________________________________________________________________________________________________________________________________________________________________ Prepared by: AJG Page 1 of 1 City Council Meeting Agenda Item Overview July 21, 2025 AGENDA ITEM: Resolution authorizing the acceptance of right-of-way on N. Seminary Street and Mayo Drive SUMMARY RECOMMENDATION: The City Manager and Public Works Director recommend approval of the resolution to authorize the acceptance of right-of-way on N. Seminary Street and Mayo Drive. BACKGROUND: The City of Galesburg approved a development agreement with Graham Hospital Association at the May 20, 2024 City Council meeting for the purpose of creating a second entrance to the property under development at 2028 N. Seminary Street. The proposed entrance would align with the existing Mayo Drive, in order to establish an intersection that improves vehicular safety and accessibility for the current development and for any future development of the property. As part of the development agreement, the City agreed to accept conveyance of the site improvements deemed to be public improvements by resolution and Plat of Dedication, following the City’s inspection and approval the improvements. The site improvements, that include construction of the second entrance across from Mayo Drive and public sidewalk on N. Seminary Street, have been completed by the developer. City staff inspected the improvements and determined that the developer has satisfactorily completed all work approved and outlined in the development agreement. Upon acceptance of the public improvements, the City will be responsible for all maintenance, repair and replacement of the improvements. City staff recommend approval of the resolution authorizing the acceptance of the right-of-way along N. Seminary Street and across from Mayo Drive. BUDGET IMPACT: There are no budget impacts in approving the resolution and acceptance of right-of-way. SUPPORTING DOCUMENTS: 1.Resolution 2.Right-of-way plat 25-2022 Resolution No. ________ A RESOLUTION AUTHORIZING ACCEPTANCE OF RIGHT-OF-WAY LOCATED AT PARCEL IDENTIFICATION NUMBER 99-03-226-008, GALESBURG, ILLINOIS WHEREAS, Graham Hospital Association is the owner of real property located at PARCEL IDENTIFICATION NUMBER 99-03-226-008, in Galesburg, Illinois; WHEREAS, the City of Galesburg wishes to accept the dedication of right-of-way for the public improvements constructed on the parcel; WHEREAS, Graham Hospital Association wishes to convey the right-of-way for the public improvements constructed on the parcel to the City of Galesburg, Illinois; WHEREAS, the City Council finds that the acceptance of right-of-way is in the best interests of the citizens of Galesburg. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Galesburg, Knox County, Illinois as follows: SECTION 1: The foregoing recitals are hereby incorporated in this Resolution as though fully set forth herein. SECTION 2: The Mayor, City Clerk, City Manager, and City Attorney are directed to take any and all action necessary for the conveyance of right-of-way for the public improvements on the parcel: Legal Description – Mayo Drive Right of Way Parcel Part of Lot 4 in Benny Schachtrup Subdivision Phase 2 in part of the Northeast Quarter of Section 3, Township 11 North, Range 1 East of the Fourth Principal Meridian, City of Galesburg, Knox County, Illinois, as shown on Plat recorded May 1, 2015 as Document No. 1025457 in Book 41, page 38, more particularly described as follows: Commencing at a concrete marker at the southeast corner of said Lot 4, thence North 88 degrees 49 minutes 10 seconds West (bearings based on Illinois State Plane Coordinate System, NAD83 (2011), West Zone, 1202) along the south line of said Lot 4, a distance of 6.00 feet; thence North 01 degrees 38 minutes 46 seconds East along a line parallel to the east line of said Lot 4, a distance of 613.63 feet to the Point of Beginning: From the Point of Beginning, thence North 45 degrees 10 minutes 08 seconds West 22.14 feet; thence North 88 degrees 21 minutes 14 seconds West 113.00 feet; thence North 01 degrees 38 minutes 46 seconds East 70.00 feet; thence South 88 degrees 21 minutes 14 seconds East 112.00 feet; thence North 48 degrees 16 minutes 06 seconds East 23.59 feet; thence South 01 degrees 38 minutes 46 seconds West 101.35 feet to the Point of Beginning. The above described Right-of-Way Parcel contains 9,301 square feet, more or less, or 0.214 acres, more or less. Legal Description – North Seminary Street Right of Way Parcel The east 6 feet of even width of Lot 4 in Benny Schachtrup Subdivision Phase 2 in part of the Northeast Quarter of Section 3, Township 11 North, Range 1 East of the Fourth Principal Meridian, City of Galesburg, Knox County, Illinois, as shown on Plat recorded May 1, 2015 as Document No. 1025457 in Book 41, page 38. The above described Right-of-Way Parcel contains 6,941 square feet, more or less, or 0.159 acres, more or less. SECTION 3: This Resolution shall be in full force and effect from and after its approval and passage 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 Prepared by: GUG Page 1 of 1 City Council Meeting Agenda Item Overview July 21, 2025 AGENDA ITEM: Resolution authorizing the purchase of 224 S Seminary St. SUMMARY RECOMMENDATION: The City Manager and Director of Community Development recommend approval of the resolution to purchase the property located at 224 S Seminary St. for $82,000, plus moving expenses of $1,400 and attorney fees of $1,000. BACKGROUND: The City has completed an appraisal of 224 S Seminary Street, and all parties have agreed upon the appraised value as the final purchase price. The seller, Galesburg Serenity Club, has made a reasonable request for coverage of moving expenses and attorney fees, which is typical for such transactions. This acquisition is a key step in the City’s ongoing redevelopment efforts in this area. The City already owns the neighboring properties at 236, 238, and 240 S Seminary Street. Acquiring 224 S Seminary will complete the assemblage of these contiguous parcels, allowing for comprehensive planning and preparation for future development opportunities. BUDGET IMPACT: The total cost of $84,400 will be funded through the Tax Increment Financing (TIF) District #4 Fund. SUPPORTING DOCUMENTS: 1.Aerial map – General location 2.Resolution 3.Purchase Agreement 25-2023 Resolution No. ________ A RESOLUTION AUTHORIZING PURCHASE OF REAL PROPERTY LOCATED AT 363 E SOUTH STREET, GALESBURG, ILLINOIS WHEREAS, Galesburg Serenity Club is the owner of real property located at 224 S Seminary Street, in Galesburg, Illinois; WHEREAS, the City of Galesburg wishes to purchase the lot and building thereon; WHEREAS, Galesburg Serenity Club wishes to sell the lot and building to the City of Galesburg, Illinois; WHEREAS, Galesburg Serenity Club is willing to sell the real property to the City of Galesburg for the sum of $84,400.00, which includes moving expenses and attorney fees; WHEREAS, it is the intent that any remaining structures will be demolished by the City of Galesburg for potential future redevelopment; WHEREAS, the City Council finds that the purchase of this property is in the best interests of the citizens of Galesburg. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Galesburg, Knox County, Illinois as follows: SECTION 1: The foregoing recitals are hereby incorporated in this Resolution as though fully set forth herein. SECTION 2: The Mayor, City Clerk, City Manager, and City Attorney are directed to take any and all action necessary to purchase the following parcel of property: Legal Description SD by Benjamin Lombard Blk 42 S 22 f. of N 92 ft. lots 34 & 35 DOR Approved 8048 18 Commonly known as: 224 S Seminary St PIN: 99-15-235-033 SECTION 3: This Resolution shall be in full force and effect from and after its approval and passage 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 AGREEMENT FOR SALE OF REAL ESTATE (THIS IS A BINDING REAL ESTATE CONTRACT) Seller: Purchaser: Galesburg Serenity Club City of Galesburg 224 S Seminary St 55 W. Tompkins Street Galesburg, IL 61401 Galesburg, IL 61401 1. THIS AGREEMENT is dated this ______ day of July 2025. Purchaser agrees to purchase from the Seller and the Seller agrees to sell to Purchaser a portion of the real estate commonly known as 224 S. Seminary Street, Galesburg, IL, and legally described as follows: SD by Benjamin Lombard Blk 42 S 22 f. of N 92 ft. lots 34 & 35 DOR Approved 8048 18 Commonly known as: 224 S Seminary St PIN: 99-15-235-033 for the sum of Eighty-Two Thousand ($82,000) dollars plus moving costs of One Thousand Four Hundred ($1,400) dollars and attorney fees of One Thousand ($1,000) dollars to be paid as follows: $ 84,400 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 Buyer’s search charges, and any closing protection letter charges applicable to Seller. Permissible exceptions to title shall include only the lien of general taxes and special assessments; zoning laws and building ordinances; easements; apparent or of record; covenants and restrictions of record which do not restrict reasonable use of the Property; existing mortgage created by Seller to be paid by Seller at closing. If title evidence discloses exceptions other than those permitted above, Purchaser or Purchaser’s attorney shall give written notice of such exceptions to Seller within a reasonable time. Seller shall have a reasonable time to have such title exceptions removed, or any such exception, which may be removed by the payment of money may be cured by deduction from the purchase price at the time of closing. If Seller is unable to cure such exception, Purchaser shall be entitled to a refund of the earnest money, if any is paid. Furnishing a Title Insurance Commitment insuring over an exception shall constitute a cure of such exception. 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. Purchaser shall prepare, and Seller shall execute a recordable Deed sufficient to convey the real estate to Purchaser or their nominee, in fee simple absolute, subject only to exceptions permitted herein. The deed shall be delivered to Purchaser at the closing of this transaction upon Seller’s compliance with the terms of this contract. The only allowable exceptions include easements to the City of Galesburg, or any utility liens. Seller shall be required to make sure all liens and restrictions of record are removed before the closing of the transaction. If there are any restrictions of record on the real estate that will not be cured at closing, Purchaser may terminate the 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) Revenue Stamps (2) Recording of any Releases B. Purchaser shall pay: (1) Recording fee for Deed; (2) Cost of Owner’s Title Policy (if Purchaser elects to purchase Title Insurance) (3) Seller’s attorney’s fees ($1,000) (4) Seller’s Moving expenses ($1,400) 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: Galesburg Serenity Club City of Galesburg 224 S Seminary St 55 W. Tompkins Street Galesburg, IL 61401 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 Buyers or their nominee, in fee simple absolute, subject only to exceptions permitted herein. B. Possession shall be delivered at closing. 11. DEFAULT AND CASUALTY. A. If Purchaser defaults, Sellers may serve written notice of default upon Purchaser, 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. FIXTURES AND PERSONAL PROPERTY. All items affixed to the property shall stay with the property and all items not physically attached to the Real Estate will be removed by Seller prior to the possession and closing date in Section 2, unless otherwise mentioned below. • The Seller will remove a portion of floor tile • The Seller will remove cabinets, refrigerator and grill from the kitchen area • The Seller will remove shelving from a closet in the back room • The Seller will remove the vinyl fence from the rear patio 14. 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: Galesburg Serenity Club Executed by Purchaser: ___________________________________ ___________________________________ Alice J. Puckett, President Date Peter Schwartzman, Mayor Date ___________________________________ Kelli Bennewitz, City Clerk Date ____________________________________________________________________________________________ Prepared by: TDM Page 1 of 1 City Council Meeting Agenda Item Overview July 7, 2025 – TABLED July 21, 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 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, is provided for council consideration. 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 $55,700. City staff have verified references and reviewed the bid, determining the costs submitted for this project are reasonable based on the requirements of the demolition. A detailed bid tabulation is attached. BUDGET IMPACT: There are applicable funds available in Property Redevelopment (Fund 23). SUPPORTING DOCUMENTS: 1.Bid Tabulation 25-3023 CITY OF GALESBURG Finance Department Bid Results for Demolition of Former Maple Ave Fire Station Bid Opening: 06/25/2025 11:00 AM Attended by: T.Miller/ E.Heiden/ R.Speidel/ B.Schmitt COMPANY CITY, STATE Demo Cost Working Days Demo Cost Working Days Demo Cost Working Days Demo Cost Working Days Former Maple Ave Fire Station 94,870.00$ 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: TDM Page 1 of 1 City Council Meeting Agenda Item Overview July 21, 2025 AGENDA ITEM: Proposal recommendation, design and renovation of the multi-purpose meeting and breakroom, located on the lower level of City Hall. SUMMARY RECOMMENDATION: The City Manager, Director of Community Development, Code Compliance Supervisor, and Purchasing Agent recommend approval of the proposal from Hein Construction Co Inc. (Galesburg, IL) in the amount of $38,400.00 to design and renovate the multi-purpose lower-level meeting and breakroom in City Hall. BACKGROUND: As part of regular maintenance of City Hall, specifications were developed for a contractor to design and renovate the multi-purpose meeting and breakroom in City Hall, including a small kitchenette. The basement kitchen cupboards and countertops are original to the building and past their useful life. The scope of the project includes the removal and replacement of dilapidated cabinetry and stained ceiling tiles, as well as the expansion of the countertop and lower cabinets. The design also provides space and plumbing for a dishwasher in which the city will provide and install at a later date. Additional receptacles will be placed in several areas above the countertop. New flooring will also be purchased and installed by Beslin’s Floor Covering as an addition to this project. Painting was completed in 2024. The proposal request was advertised in the local paper, made available on the city website and emailed to vendors known to provide this service. Vendors were required to perform a site visit to obtain accurate measurements prior to submitting a proposal. Four vendors responded to this request: Hein Construction Co Inc, GIVSCO, Valley Commercial Construction, and Estes Construction. Hein Construction Co Inc. submitted the low and best proposal meeting specifications in the amount of $38,400.00. Their proposal properly addressed the request and will be most advantageous for the City. Furthermore, this contractor has provided quality work for the City in the past. The project is anticipated to start on or after August 1, 2025, and be completed by November 1, 2025. City staff recommend approval of this proposal. BUDGET IMPACT: The project will be paid out of Fund 019-1910, City Hall Buildings and Grounds. SUPPORTING DOCUMENTS: 1.None 25-3031 TOWN OF THE CITY OF GALESBURG Date: July 21, 2025 Agenda Number: 25-9017 TOWN FUND $6,820.70 GENERAL ASSISTANCE FUND $7,955.05 IMRF FUND SOCIAL SECURITY/MEDICARE FUND LIABILITY FUND AUDIT FUND TOTAL $14,775.75 25-9017 Reporting and insights from the 2024 audit: Town of the City of Galesburg December 31, 2024 25-9018 THIS COMMUNICATION IS INTENDED SOLELY FOR THE INFORMATION AND USE OF THOSE CHARGED WITH GOVERNANCE, AND, IF APPROPRIATE, MANAGEMENT, AND IS NOT INTENDED TO BE AND SHOULD NOT BE USED BY ANYONE OTHER THAN THESE SPECIFIED PARTIES. 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. Executive summary June 11, 2025 Board of Township Trustees Town of the City of Galesburg 121 W. Tompkins Street Galesburg, Illinois 61401 We have completed our audit of the financial statements of the Town of the City of Galesburg (the Town) for the year ended December 31, 2024, and have issued our report thereon dated June 11, 2025. This letter presents communications required by our professional standards. Your audit should provide you with confidence in your financial statements. The audit was performed based on information obtained from meetings with management, data from your systems, knowledge of your Town’s operating environment and our risk assessment procedures. We strive to provide you clear, concise communication throughout the audit process and of the final results of our audit. Additionally, we have included information on key risk areas the Town should be aware of in your strategic planning. We are available to discuss these risks as they relate to your organization’s financial stability and future planning. If you have questions at any point, please connect with us: • Michael Malatt, CPA, Principal: michael.malatt@bakertilly.com or (630) 645 6226 • Sebastian Dabrowski, Senior Audit Supervisor: sebastian.dabrowski@bakertilly.com or (630) 645 6237 Sincerely, Baker Tilly US, LLP Michael Malatt, CPA, Principal © 2024 Baker Tilly US, LLP Page | 3 Responsibilities Our responsibilities As your independent auditor, our responsibilities include: • Planning and performing the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. Reasonable assurance is a high level of assurance. • Assessing the risks of material misstatement of the financial statements, whether due to fraud or error. Included in that assessment is a consideration of the Town’s internal control over financial reporting. • Performing appropriate procedures based upon our risk assessment. • Evaluating the appropriateness of the accounting policies used and the reasonableness of significant accounting estimates made by management. • Forming and expressing an opinion based on our audit about whether the financial statements prepared by management, with the oversight of those charged with governance: • Are free from material misstatement • Present fairly, in all material respects and in accordance with accounting principles generally accepted in the United States of America • Our audit does not relieve management or those charged with governance of their responsibilities. We are also required to communicate significant matters related to our audit that are relevant to the responsibilities of those charged with governance, including: • Internal control matters • Qualitative aspects of the Town’s accounting practice including policies, accounting estimates and financial statement disclosures • Significant unusual transactions • Significant difficulties encountered • Disagreements with management • Circumstances that affect the form and content of the auditors’ report • Audit consultations outside the engagement team • Corrected and uncorrected misstatements • Other audit findings or issues © 2024 Baker Tilly US, LLP Page | 4 Audit status Significant changes to the audit plan There were no significant changes made to either our planned audit strategy or to the significant risks and other areas of emphasis identified during the performance of our risk assessment procedures. © 2024 Baker Tilly US, LLP Page | 5 Audit approach and results Planned scope and timing Audit focus Based on our understanding of the Town and environment in which you operate, we focused our audit on the following key areas: • Key transaction cycles • Areas with significant estimates • Implementation of new accounting standards Our areas of audit focus were informed by, among other things, our assessment of materiality. Materiality in the context of our audit was determined based on specific qualitative and quantitative factors combined with our expectations about the Town’s current year results. Key areas of focus and significant findings Significant risks of material misstatement A significant risk is an identified and assessed risk of material misstatement that, in the auditor’s professional judgment, requires special audit consideration. Within our audit, we focused on the following areas below. Significant risk areas Testing approach Conclusion Management override of controls Incorporate unpredictability into audit procedures, emphasize professional skepticism and utilize audit team with industry expertise Procedures identified provided sufficient evidence for our audit opinion Improper revenue recognition due to fraud Confirmation or validation of certain revenues supplemented with detailed predictive analytics based on non-financial data and substantive testing of related receivables Procedures identified provided sufficient evidence for our audit opinion © 2024 Baker Tilly US, LLP Page | 6 Other areas of emphasis We also focused on other areas that did not meet the definition of a significant risk, but were determined to require specific awareness and a unique audit response. Other areas of emphasis Cash and investments Revenues and receivables General disbursements Payroll Pension liabilities Capital assets Fund balance / net position calculations Financial reporting and required disclosures Internal control matters We considered the Town’s internal control over financial reporting as a basis for designing our audit procedures for the purpose of expressing an opinion on the financial statements. We are not expressing an opinion on the effectiveness of the Town’s internal control. Our consideration of internal control was for the limited purpose described in the preceding paragraph and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies and, therefore, material weaknesses or significant deficiencies may exist that were not identified. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency or combination of deficiencies in internal control such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected, on a timely basis. We identified the following deficiencies as material weaknesses: • Inadequate segregation of duties A critical element of internal control is that incompatible procedures in a control process be properly segregated. This is accomplished when no one person handles all segments of a transaction from beginning to end. While this is the principle, in reality, the personnel constraints of many organizations, like yours, do not always allow for ideal segregation of duties. However, it is our responsibility as auditors to communicate this material weakness as the Town’s personnel constraints are not conducive to proper segregation of duties. Journal entries We noted the Town relies on its general ledger system to automate and post all entries. Oversight of the general ledger and the automated entries, along with any manual journal entries (if made), are the responsibility of one individual. There is no process for review and approval of journal entries by other Town personnel. We recommend the individual responsible for maintaining the general ledger review automated entries to ensure accuracy and completeness. Additionally, if a manual entry is required, we recommend someone other than the preparer of the entry review and approve before recording. © 2024 Baker Tilly US, LLP Page | 7 Payroll We noted one individual is responsible and has the ability to enter new employees, change pay rates, enter time worked, and process payroll. While the Town has implemented compensating controls in the form of monthly Board review/approvals of payroll, we recommend the Town implement additional controls related to changes in employee data, such as changes to pay rates, new employees, etc., to verify appropriateness and accuracy of changes in underlying pay data. Although we are aware of the limitations in personnel and resources to implement fully effective segregation of duties, we recommend the Town continue to evaluate its processes and, where possible, incorporate alternative procedures to ensure information is consistently reviewed and approved to mitigate the risk of error or fraud. • External financial reporting In theory, a properly designed system of internal control staffed with enough people with sufficient training would provide your organization with the ability to not only process and record monthly transactions, but also to prepare the annual financial statements. The definition of a material weakness in internal control includes consideration of the year-end financial reporting process. To avoid the auditor reporting a material weakness in internal control, your system of controls would need to be able to accomplish the following: 1. Present the books and records to the auditor in such a condition that the auditor is not able to identify any material journal entries as a result of audit procedures. 2. Be capable of preparing a complete set of year-end financial statements in such a condition that the auditor is not able to identify any material changes as a result of the audit. This includes drafting the individual fund statements, making conversion entries, drafting the government-wide statements, and preparing note disclosures. This high level of internal control over financial reporting can be a difficult task for governments, especially those with limited staffing. Most governments operate with only enough staff to process monthly transactions and reports and often rely on auditors to prepare certain year-end audit entries and handle the year-end financial reporting. As this is the case with the Town, we are required to inform you that these are material weaknesses in your internal controls. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. We identified the following deficiency as a significant deficiency: • Bank reconciliation timing A critical component of the Town’s month-end control process to ensure the general ledger properly reflects all transactions is the reconciliation of bank statements to the general ledger. Best practices around the bank reconciliation control require that they be completed in a timely fashion – generally within 30 days of the month-end – and be reviewed someone other than the original preparer. We noted during the course of the audit that the Town’s bank reconciliations were not consistently completed and reviewed in a timely manner. We recommend that the Town develop processes to ensure more timely completion of the bank reconciliations to mitigate the risk of errors in the general ledger going unidentified and uncorrected. © 2024 Baker Tilly US, LLP Page | 8 Required communications Qualitative aspect of accounting practices • Accounting policies: Management is responsible for the selection and use of appropriate accounting policies. In accordance with the terms of our engagement letter, we have advised management about the appropriateness of accounting policies and their application. The significant accounting policies used by Town are described in Note 1 to the financial statements. No new accounting policies were adopted and the application of existing accounting policies was not changed during 2024. We noted no transactions entered into by the Town during the year for which accounting policies are controversial or for which there is a lack of authoritative guidance or consensus or diversity in practice. • Accounting estimates: Accounting estimates, including fair value estimates, are an integral part of the financial statements prepared by management and are based on management's knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements, the degree of subjectivity involved in their development and because of the possibility that future events affecting them may differ significantly from those expected. The following estimates are of most significance to the financial statements: Estimate Management’s process to determine Baker Tilly’s conclusions regarding reasonableness Net pension liability and related deferrals Evaluation of information provided by the Illinois Municipal Retirement Fund Reasonable in relation to the financial statements as a whole There have been no significant changes made by management to either the processes used to develop the particularly sensitive accounting estimates, or to the significant assumptions used to develop the estimates noted above. • Financial statement disclosures: The disclosures in the financial statements are neutral, consistent and clear. Significant unusual transactions There have been no significant transactions that are outside the normal course of business for the Town or that otherwise appear to be unusual due to their timing, size or nature. Significant difficulties encountered during the audit We encountered no significant difficulties in dealing with management and completing our audit. © 2024 Baker Tilly US, LLP Page | 9 Disagreements with management Professional standards define a disagreement with management as a matter, whether or not resolved to our satisfaction, concerning a financial accounting, reporting, or auditing matter that could be significant to the basic financial statements or the auditors' report. We are pleased to report that no such disagreements arose during the course of our audit. Audit report There have been no departures from the auditors’ standard report. Audit consultations outside the engagement team We encountered no difficult or contentious matters for which we consulted outside of the engagement team. Uncorrected misstatements and corrected misstatements Professional standards require us to accumulate misstatements identified during the audit, other than those that are clearly trivial, and to communicate accumulated misstatements to management. The schedule within the attachments summarizes the uncorrected misstatements, other than those that are clearly trivial, that we presented to management and the material corrected misstatements that, in our judgment, may not have been detected except through our auditing procedures. The internal control matters section of this report describes the effects on the financial reporting process indicated by the uncorrected misstatements and corrected misstatements, other than those that we consider to be of a lesser magnitude than significant deficiencies and material weaknesses. Management has determined that the effects of the uncorrected misstatements are immaterial, both individually and in the aggregate, to the financial statements as a whole. The uncorrected misstatements or the matters underlying them could potentially cause future period financial statements to be materially misstated, even though, in our judgment, such uncorrected misstatements are immaterial to the basic financial statements under audit. Other audit findings or issues We encountered no other audit findings or issues that require communication at this time. We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as the Town’s auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention. Management’s consultations with other accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters. Management informed us that, and to our knowledge, there were no consultations with other accountants regarding auditing or accounting matters. © 2024 Baker Tilly US, LLP Page | 10 Written communications between management and Baker Tilly The attachments include copies of other material written communications, including a copy of the management representation letter. Compliance with laws and regulations We did not identify any non-compliance with laws and regulations during our audit. Fraud We did not identify any known or suspected fraud during our audit. Going concern Pursuant to professional standards, we are required to communicate to you, when applicable, certain matters relating to our evaluation of the Town’s ability to continue as a going concern for a reasonable period of time but no less than 12 months from the date of the financial statements, including the effects on the financial statements and the adequacy of the related disclosures, and the effects on the auditor's report. No such matters or conditions have come to our attention during our engagement. Independence We are not aware of any relationships between Baker Tilly and the Town that, in our professional judgment, may reasonably be thought to bear on our independence. Related parties We did not have any significant findings or issues arise during the audit in connection with the Town’s related parties. Other matters We applied certain limited procedures to the required supplementary information (RSI) that supplements the basic financial statements. Our procedures consisted of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We did not audit the RSI and do not express an opinion or provide any assurance on the RSI. © 2024 Baker Tilly US, LLP Page | 11 Nonattest services The following nonattest services were provided by Baker Tilly: • Financial statement preparation • Conversion and adjusting journal entries, as necessary None of these nonattest services constitute an audit under generally accepted auditing standards, including Government Auditing Standards. © 2024 Baker Tilly US, LLP Page | 12 Audit committee resources Our business is to know every aspect of yours and to maintain a constant lookout for what's next. We invite you to learn about some of the trending challenges and opportunities for public sector organizations like yours and how Baker Tilly can help. To explore more trending topics and regulatory updates, visit our resource page at https://www.bakertilly.com/insights/audit-committee-resource-page. Funding evaluation and pursuit Public sector organizations may be eligible for grants, tax credits and other financial incentives through funding opportunities such as the Inflation Reduction Act, the Clean Communities Investment Accelerator, and the Infrastructure Investment and Jobs Act. Baker Tilly can help you navigate, understand and pursue various federal and state funding sources through grant research and tracking, advising and writing, and management and compliance services. Digital transformation Digitizing public services can be a game changer for governments. Streamlining inefficient processes, providing digital access and delivery of services to meet public expectations, implementing technology to protect constituent data, leveraging information to make data-driven decisions and migrating outdated on-premises systems to the cloud are crucial to an entity’s success. Through these types of digital services, Baker Tilly can help you scale with future demand and be better positioned to rapidly respond to changing demands. Cybersecurity Public sector organizations face significant challenges from cyber threats and IT regulations. It can feel like you are on the defense keeping up with the latest risks, regulations and emerging trends. To mitigate risk, you must understand your organization’s unique vulnerabilities, cybersecurity processes and controls. Baker Tilly can help enhance your cybersecurity posture and ensure compliance, with solutions in IT compliance and security and cybersecurity and data protection to safeguard your data and navigate complex risk environments. © 2024 Baker Tilly US, LLP Page | 13 Management representation letter TotalTotalChange in BeginningTotal Assets/ Total Liabilities/ Net Position/ Total Expenses/ Net Position/ Net Position/Deferred OutflowsDeferred InflowsFund BalancesRevenuesExpendituresFund BalancesFund BalancesGovernmental Activities15,458 92,910 (108,368) - (25,194) (25,194) (83,174) General Town Fund15,458 - (15,458) - (15,458) (15,458) - © 2024 Baker Tilly US, LLP Page | 20 Accounting changes relevant to the Town Future accounting standards update GASB Statement Number Description Potentially impacts you Effective date 102 Certain risk disclosures 12/31/25 103 Financial reporting model improvement 12/31/26 104 Disclosure of certain capital assets 12/31/26 Further information on upcoming GASB pronouncements. New guidance on disclosure of certain risks The requirements in GASB Statement No. 102, Certain Risk Disclosures is meant to provide financial statement users with information about certain risks when circumstances make a government vulnerable to a heightened possibility of loss or harm. It requires governments to disclose essential information about risks related to vulnerabilities due to certain concentrations or constraints. • The Statement defines a concentration as a lack of diversity related to an aspect of a significant inflow or outflow of resources—for example, a small number of companies that represent a majority of employment in a government’s jurisdiction, or a government that relies on one revenue source for most of its revenue. • The Statement defines a constraint as a limitation imposed on a government by an external party or by formal action of the government’s highest level of decision-making authority—such as a voter-approved property tax cap or a state-imposed debt limit. Concentrations and constraints may limit a government’s ability to acquire resources or control spending. The Statement generally requires a government to disclose information about a concentration or constraint if all of the following criteria are met: • The concentration or constraint is known to the government prior to issuing the financial statements. • The concentration or constraint makes the government vulnerable to the risk of a substantial impact. • An event or events associated with the concentration or constraint that could cause a substantial impact have occurred, have begun to occur, or are more likely than not to begin to occur within 12 months of the date the financial statements are issued. The disclosures should include a description of the following: • The concentration or constraint, • Each event associated with the concentration or constraint that could cause a substantial impact if the event has occurred or has begun to occur prior to the issuance of the financial statements, and • Actions taken by the government to mitigate the risk prior to the issuance of the financial statements. © 2024 Baker Tilly US, LLP Page | 21 Changes to the financial reporting model GASB Statement 103, Financial Reporting Model Improvements, builds on Statement 34 by providing key targeted improvements to the financial reporting model. Its requirements are designed to: • Enhance the effectiveness of governmental financial reports in providing information essential for decision making and assessing a government’s accountability, and • Address certain application issues. The targeted improvements contained in Statement 103 establish or modify existing accounting and financial reporting requirements related to: • Management’s discussion and analysis - While the overall requirements do not substantially change management’s discussion and analysis, the modifications are meant to improve the analysis included in this section and provide details about the items that should be discussed as currently known facts, decisions, or conditions expected to have a significant financial effect in the subsequent period. • Unusual or infrequent items (previously known as extraordinary and special items) - The new Statement simplifies GASB literature by eliminating the separate presentation of extraordinary and special items. Under the requirement of Statement 103, applicable items will either be identified as unusual or infrequent, or both. • Presentation of the proprietary fund statement of revenues, expenses, and changes in fund net position - The changes are designed to improve consistency around the classification of items in these statements by better defining what should be included in operating revenues and expenses and nonoperating revenues and expenses including, for example, the addition of subsidies received or provided as a new category of nonoperating revenues and expenses. • Major component unit information, and Budgetary comparison information - Statement 103 is designed to improve the consistency of the reporting of major component unit information and budgetary comparison information by specifying required placement of that information. Revisions to disclosures for certain capital assets Governments are required to provide information on capital assets in the footnotes to the financial statements as outlined in GASB Statement No. 34. Recent standards have impacted the accounting and reporting for capital assets and as a result GASB issued Statement No. 104, Disclosure of Certain Capital Assets to provide enhanced disclosures for certain capital assets, including • Lease assets reported under Statement No. 87, intangible right-to-use assets reported under Statement No. 94 and subscription assets reported under Statement No. 96 should all be disclosed separately, and by major class of underlying asset. In addition, if there are any other intangible assets reported they should also be disclosed separately. • Capital assets that are held for sale should have the ending balance with separate disclosure for historical cost and related accumulated depreciation as well as any outstanding debt for which the asset is pledged as collateral disclosed by major class of asset. Assets held for sale are defined as those for which the government has decided to pursue the sale, and it is probable that the sale will be finalized within one year of the financial statement date. While these changes are focused on footnote disclosures it is important to plan ahead to ensure the required information is available for implementation. © 2024 Baker Tilly US, LLP Page | 22 Two-way audit communications As part of our audit of your financial statements, we are providing communications to you throughout the audit process. Auditing requirements provide for two-way communication and are important in assisting the auditor and you with more information relevant to the audit. As this past audit is concluded, we use what we have learned to begin the planning process for next year’s audit. It is important that you understand the following points about the scope and timing of our next audit: a. We address the significant risks of material misstatement, whether due to fraud or error, through our detailed audit procedures. b. We will obtain an understanding of the five components of internal control sufficient to assess the risk of material misstatement of the financial statements whether due to error or fraud, and to design the nature, timing and extent of further audit procedures. We will obtain a sufficient understanding by performing risk assessment procedures to evaluate the design of controls relevant to an audit of financial statements and to determine whether they have been implemented. We will use such knowledge to: • Identify types of potential misstatements. • Consider factors that affect the risks of material misstatement. • Design tests of controls, when applicable, and substantive procedures. c. We will not express an opinion on the effectiveness of internal control over financial reporting or compliance with laws, regulations and provisions of contracts or grant programs. d. The concept of materiality recognizes that some matters, either individually or in the aggregate, are important for fair presentation of financial statements in conformity with generally accepted accounting principles while other matters are not important. In performing the audit, we are concerned with matters that, either individually or in the aggregate, could be material to the financial statements. Our responsibility is to plan and perform the audit to obtain reasonable assurance that material misstatements, whether caused by errors or fraud, are detected. Our audit will be performed in accordance with auditing standards generally accepted in the United States of America. We are very interested in your views regarding certain matters. Those matters are listed here: a. We typically will communicate with your top level of management unless you tell us otherwise. b. We understand that the governing board has the responsibility to oversee the strategic direction of your organization, as well as the overall accountability of the entity. Management has the responsibility for achieving the objectives of the entity. c. We need to know your views about your organization’s objectives and strategies, and the related business risks that may result in material misstatements. d. We anticipate that the Town will receive an unmodified opinion on its financial statements. e. Which matters do you consider warrant particular attention during the audit, and are there any areas where you request additional procedures to be undertaken? f. Have you had any significant communications with regulators or grantor agencies? © 2024 Baker Tilly US, LLP Page | 23 g. Are there other matters that you believe are relevant to the audit of the financial statements? Also, is there anything that we need to know about the attitudes, awareness and actions of the governing body concerning: a. The entity’s internal control and its importance in the entity, including how those charged with governance oversee the effectiveness of internal control? b. The detection or the possibility of fraud? We also need to know if you have taken actions in response to developments in financial reporting, laws, accounting standards, governance practices, or other related matters, or in response to previous communications with us. With regard to the timing of our audit, here is some general information. If necessary, we may do preliminary financial audit work during the month of January. Our final financial fieldwork is scheduled during the spring to best coincide with your readiness and report deadlines. After fieldwork, we wrap up our financial audit procedures at our office and may issue drafts of our report for your review. Final copies of our report and other communications are issued after approval by your staff. This is typically 6-12 weeks after final fieldwork, but may vary depending on a number of factors. Keep in mind that while this communication may assist us with planning the scope and timing of the audit, it does not change the auditor’s sole responsibility to determine the overall audit strategy and the audit plan, including the nature, timing and extent of procedures necessary to obtain sufficient appropriate audit evidence. We realize that you may have questions on what this all means, or wish to provide other feedback. We welcome the opportunity to hear from you. Tow n of the City of Galesburg Financial Statements December 31, 2024 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 Town of the City of Galesburg Board of Town of the City of Galesburg Opinions We have audited the accompanying financial statements of the governmental activities and each major fund of the Town of the City of Galesburg (the Town), as of and for the year ended December 31, 2024, and the related notes to the financial statements, which collectively comprise the Town's basic financial statements as listed in the table of contents. In our opinion, the accompanying financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities and each major fund of the Town as of December 31, 2024 and the respective changes in financial position thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America. Basis for Opinions We conducted our audit in accordance with auditing standards generally accepted in the United States of Am erica (GAAS). 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 Town 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. Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America; and for the design, implementation and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the Town'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. Au ditors' 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 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. 1 In performing an audit in accordance with GAAS, 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 Town'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 Town'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 managem ent'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. Management has omitted management's discussion and analysis that accounting principles generally accepted in the United States of America require to be presented to supplement the basic financial statements. Such missing information, 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. Our opinions on the basic financial statements are not affected by this missing information. Oak Brook, Illinois June 11, 2025 2 Governmental Activities Assets and Deferred Outflows of Resources Assets Cash and cash equivalents 1,627,867$ Receivables (net): Property taxes receivable 531,000 Other receivables 15,552 Capital assets: Capital assets, net of accumulated depreciation 204,656 Total assets 2,379,075 Deferred Outflows of Resources Deferred outflows related to pensions 228,982 Total deferred outflows of resources 228,982 Total assets and deferred outflows of resources 2,608,057$ Liabilities, Deferred Inflows of Resources and Net Position Liabilities Accounts payable 331$ Payroll tax payable (4,554) Noncurrent liabilities: Due within one year 7,318 Due in more than one year 31,463 Total liabilities 34,558 Deferred Inflows of Resources Property taxes levied for future periods 531,000 Total deferred inflows of resources 531,000 Net Position Net investment in capital assets 204,656 Restricted for: General assistance 570,326 Social security 77,025 IMRF 125,191 Liability insurance 30,672 Audit 60,791 Unrestricted 973,838 Total net position 2,042,499 Total liabilities, deferred inflows of resources and net position 2,608,057$ Town of the City of Galesburg Statement of Net Position December 31, 2024 See notes to financial statements 3 Charges Governmental Functions/Programs Expenses for Services Activities Primary Government Governmental activities: General government 631,494$ -$ (631,494)$ Health and welfare 191,809 33,375 (158,434) Total governmental activities 823,303 33,375 (789,928) Total primary government 823,303$ 33,375$ (789,928) General revenues: Property taxes 524,879 Replacement taxes 109,152 Investment income 86,132 Miscellaneous 28,140 Total general revenues 748,303 Change in net position (41,625) Net position, beginning 2,084,124 Net position, ending 2,042,499$ Program Revenues Changes in Net Position Year Ended December 31, 2024 Town of the City of Galesburg Statement of Activities Net (Expense) Revenue and See notes to financial statements 4 General Town General Assistance Assets Cash and cash equivalents 1,251,808$ 376,059$ 1,627,867$ Receivables (net): Property taxes receivable 368,000 163,000 531,000 Other receivables 14,052 1,500 15,552 Due from other funds - 188,145 188,145 Total assets 1,633,860$ 728,704$ 2,362,564$ Liabilities Accounts payable 331$ -$ 331$ Payroll tax payable 68 (4,622) (4,554) Due to other funds 188,145 - 188,145 Total liabilities 188,544 (4,622) 183,922 Deferred Inflows of Resources Property taxes levied for future periods 368,000 163,000 531,000 Total deferred inflows of resources 368,000 163,000 531,000 Fund Balances Restricted for: General assistance - 570,326 570,326 Social security 77,025 - 77,025 Liability insurance 30,672 - 30,672 Audit 60,791 - 60,791 IMRF 156,654 - 156,654 Unassigned 752,174 - 752,174 Total fund balances 1,077,316 570,326 1,647,642 Total liabilities, deferred inflows of resources and fund balances 1,633,860$ 728,704$ 2,362,564$ Town of the City of Galesburg December 31, 2024 Balance Sheet - Governmental Funds Liabilities, Deferred Inflows of Resources and Fund Balances Total Governmental Funds Major Funds See notes to financial statements 5 Total Fund Balances - Governmental Funds 1,647,642$ 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 671,938$ Accumulated depreciation (467,282) 204,656 Deferred outflows of resources related to pensions do not relate to current financial resources and are not reported in the governmental funds.228,982 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 (7,318) Net pension liability (31,463) (38,781) Net Position of Governmental Activities 2,042,499$ Town of the City of Galesburg Reconciliation of Governmental Funds Balance Sheet to Statement of Net Position December 31, 2024 See notes to financial statements 6 General Town General Assistance Revenues Property tax 363,416$ 161,463$ 524,879$ Replacement tax 109,152 - 109,152 Intergovernmental - 33,375 33,375 Reimbursements - 17,001 17,001 Investment income 56,513 29,619 86,132 Other revenue 4,139 7,000 11,139 Total revenues 533,220 248,458 781,678 Expenditures Current: General government 511,217 126,699 637,916 Public health and welfare - 191,809 191,809 Total expenditures 511,217 318,508 829,725 Net change in fund balances 22,003 (70,050) (48,047) Fund Balances, Beginning 1,055,313 640,376 1,695,689 Fund Balances, Ending 1,077,316$ 570,326$ 1,647,642$ Major Funds Total Governmental Funds Town of the City of Galesburg Statement of Revenues, Expenditures and Changes in Fund Balances Governmental Funds Year Ended December 31, 2024 See notes to financial statements 7 Net change in total governmental fund balances (48,047)$ 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. Depreciation (22,746)$ (22,746) 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. Net pension liability 121,252 Deferred outflows of resources related to pensions (96,730) Deferred inflows of resources related to pensions 4,646 29,168 Change in Net Position of Governmental Activities (41,625)$ Town of the City of Galesburg 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 8 Town of the City of Galesburg Index to Notes to Financial Statements December 31, 2024 Page 1.Summary of Significant Accounting Policies 10 Reporting Entity 10 Government-W ide and Fund Financial Statements 10 Measurement Focus, Basis of Accounting and Financial Statement Presentation 11 Assets, Deferred Outflows of Resources, Liabilities, Deferred Inflows of Resources and Net Position or Equity Deposits and Investments 12 Receivables 12 Capital Assets 13 Deferred Outflows of Resources 13 Compensated Absences 13 Long-Term Obligations 13 Deferred Inflows of Resources 13 Equity Classifications 14 2.Detailed Notes on All Funds 15 Deposits and Investments 15 Receivables 16 Capital Assets 16 Interfund Receivables/Payables 16 Long-Term Obligations 16 3.Other Information 17 Employees' Retirement System 17 Risk Management 21 Other Postemployment Benefits 22 Effect of New Accounting Standards on Current-Period Financial Statements 22 See notes to financial statements 9 Town of the City of Galesburg Notes to Financial Statements December 31, 2024 1.Summary of Significant Accounting Policies The Town of the City of Galesburg, Illinois (the Town) was incorporated in 1867. The Town, located in Knox County, Illinois, operates under a trustee-supervisor form of government and provides services related to welfare assistance, property assessment, building and maintaining rural roads, and preventing the spread of communicable disease. The accounting policies of the Town 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 Town. The reporting entity for the Town 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 Town has not identified any organizations that meet this criteria. Government-Wide and Fund Financial Statements Government-Wide Financial Statements The statement of net position and statement of activities display information about the reporting government as a whole. They include all funds of the reporting entity.Governmental activities generally are financed through taxes, intergovernmental revenues and other nonexchange revenues. 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 Town 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 Town 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 statements. An emphasis is placed on major funds within the governmental category. A fund is considered major if it is the primary operating fund of the Town 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 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 fund that met the 10% test is at least 5% of the corresponding total for all governmental funds combined. 10 Town of the City of Galesburg Notes to Financial Statements December 31, 2024 c. In addition, any other governmental fund that the Town believes is particularly important to financial statement users may be reported as a major fund. Separate financial statements are provided for governmental funds. Major individual governmental funds are reported as separate columns in the fund financial statements. The Town reports the following major governmental funds: General Fund General Fund accounts for the Town'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 General Assistance Fund is used to account for and report taxes and other local revenues legally restricted or committed to supporting expenditures related to home assistance and relief programs. 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. 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 Village 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 Town is entitled to the resources and the amounts are available. Amounts owed to the Town 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. 11 Town of the City of Galesburg Notes to Financial Statements December 31, 2024 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, inspection fees, recreation fees and miscellaneous revenues are recognized when received in cash or when measurable and available under the criteria described above. All Financial Statements The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets, deferred outflows of resources, liabilities and deferred inflows of resources and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenditures/expenses during the reporting period. Actual results could differ from those estimates. Assets, Deferred Outflows of Resources, Liabilities, Deferred Inflows of Resources and Net Position or Equity Deposits and Investments Illinois Statutes authorize the Town 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. The Town has not adopted an investment policy. 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 Knox County and issued on or about May 1, 2025 and August 1, 2025, and are payable in two installments, on or about June 1, 2025 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. 12 Town of the City of Galesburg Notes to Financial Statements December 31, 2024 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 $1,000 and an estimated useful life in excess of 1 year. All capital assets are valued at historical cost or estimated historical cost if actual amounts are unavailable. Donated capital assets and service concession arrangements are recorded at their estimated acquisition value at the date of donation. Depreciation of all exhaustible capital assets is recorded as an allocated expense in the statement of activities, with accumulated depreciation reflected in the statement of net position. Depreciation 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 39 Years Furniture and Equipment 5-10 Years Fund Financial Statements The 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. 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 tim e. Compensated Absences Under terms of employment, employees are granted sick leave and vacations in varying amounts. Vacation and sick leave pay is accrued in the government-wide 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 The Town does not have any long-term obligations. 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. 13 Town of the City of Galesburg Notes to Financial Statements December 31, 2024 Equity Classifications Government-Wide Statements Equity is classified as net position and displayed in three components: a. Net Investment in Capital Assets - Consists of capital assets including restricted capital assets, net of accumulated depreciation and reduced by the outstanding balances (excluding unspent debt proceeds) of any bonds, mortgages, notes or other borrowings that are attributable to the acquisition, construction or improvement of those assets. b. Restricted Net Position - Consists of net position with constraints placed on their use either by 1) external groups such as creditors, grantors, contributors or laws or regulations of other governments or, 2) law through constitutional provisions or enabling legislation. c. Unrestricted Net Position - All other net positions that do not meet the definitions of "restricted" or "net investment in capital assets." When both restricted and unrestricted resources are available for use, it is the Town'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 (resolution) of the Town Board. 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 Town Board 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 Board may take official action to assign amounts. Assignments may take place after the end of the reporting period. e. Unassigned - Includes residual positive fund balance within the general fund which has not been classified within the other above mentioned categories. Unassigned fund balance may also include negative balances for any governmental fund if expenditures exceed amounts restricted, committed or assigned for those purposes. 14 Town of the City of Galesburg Notes to Financial Statements December 31, 2024 The Town 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 Town would first use committed, then assigned and lastly unassigned amounts of unrestricted fund balance when expenditures are made. 2.Detailed Notes on All Funds Deposits and Investments Deposits and investments at year end were comprised of the following: Carrying Value Statement Balances Deposits $41,091 $56,522 Illinois Funds 1,586,353 1,586,353 Petty cash 423 - Total deposits and investments $1,627,867 $1,642,875 Reconciliation to financial statements Per statement of net position: Cash and cash equivalents $1,627,867 Total deposits and investments $1,627,867 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. Custodial Credit Risk Deposits Custodial credit risk is the risk that in the event of a financial institution failure, the Town's deposits may not be returned to the Town. The Town 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. As of December 31, 2024, the Town's investments were rated as follows: Investment Type Fitch Ratings Illinois Funds AAAmmf 15 Town of the City of Galesburg Notes to Financial Statements December 31, 2024 Receivables All of the receivables on the balance sheet are expected to be collected within one year. 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 being depreciated: Buildings $492,495 $-$-$492,495 Furniture & equipment 179,443 --179,443 Total capital assets being depreciated 671,938 --671,938 Less accumulated depreciation for: Buildings 300,337 12,628 -312,965 Furniture & equipment 144,199 10,118 -154,317 Total accumulated depreciation 444,536 22,746 -467,282 Net capital assets being depreciated 227,402 (22,746)-204,656 Total governmental activities capital assets, net $227,402 $(22,746)$-$204,656 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 Assistance General Town $188,145 Total $188,145 All amounts are due within one year. 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 Other liabilities: Compensated absences (net change)$7,318 $-$-$7,318 $7,318 Net pension liability 152,715 -121,252 31,463 - Total other liabilities 160,033 -121,252 38,781 7,318 Total governmental activities long- term liabilities $160,033 $-$121,252 $38,781 $7,318 16 Town of the City of Galesburg Notes to Financial Statements December 31, 2024 The Town is subject to the Illinois Municipal Code, which limits the amount of certain indebtedness to 2.875% of the most recent available equalized assessed valuation of the Town. As of December 31, 2024, the statutory debt limit for the Town was $11,979,047, providing a debt margin of $11,979,047. 3.Other Information Employees' Retirement System The Town contributes to one defined benefit pension plan, the Illinois Municipal Retirement Fund (IMRF), an agent-multiple-employer public employee retirement system. The benefits, benefit levels, employee contributions and employer contributions for the plan is governed by Illinois Compiled Statutes and can only be amended by the Illinois General Assembly. 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. 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. IMRF has a two tier plan. Members who first participated in IMRF or an Illinois Reciprocal System prior to January 1, 2011 participate in Tier 1. All other members participate in Tier 2. For Tier 1 participants, pension benefits vest after 8 years of service. Participating members who retire at age 55 (at reduced benefits) or after age 60 (at full benefits) with 8 years of service are entitled to an annual retirement benefit, payable monthly for life in an amount equal to 1-2/3% of their final rate of earnings (average of the highest 48 consecutive months' earnings during the last 10 years) for credited service up to 15 years and 3% for each year thereafter. Em ployees hired on or after January 1, 2011, are eligible for Tier 2 benefits. For Tier 2 participants, pension benefits vest after 10 years of service. Participating members who retire at age 62 (at reduced benefits) or after age 67 (at full benefits) with 10 years of service are entitled to an annual retirement benefit, payable monthly for life in an amount equal to 1-2/3% of their final rate of earnings for the first 15 years of service credit, plus 2% for each year of service after 15 years to a maximum of 75% of their final rate of earnings. Final rate of earnings is the highest total earnings during any 96 consecutive months within the last 10 years of service, divided by 96. Under Tier 2, the pension is increased ever year after retirement, upon reaching age 67, by the lesser of 3% of the original pension amount or 1/2 of the increase in the Consumer Price Index of the original pension amount. Plan Membership At December 31, 2023, the measurement date, membership in the plan was as follows: Retirees and beneficiaries 10 Inactive, non-retired members 1 Active members 9 Total 20 17 Town of the City of Galesburg Notes to Financial Statements December 31, 2024 Contributions As set by statute, employees participating in IMRF are required to contribute 4.50% of their annual covered salary. The statute requires the Town to contribute the amount necessary, in addition to member contributions, to finance the retirement coverage of its own employees. The actuarially determined contribution rate for the calendar year ending December 31, 2023 was 2.42% of annual covered payroll for IMRF. The Town also contributes for disability benefits, death benefits and supplemental retirement benefits, all of which are pooled at the IMRF level. Contribution rates for disability and death benefits are set by the IMRF Board of Trustees, while the supplemental retirement benefits rate is set by statute. Net Pension Liability/(Asset) The net pension liability/(asset) was measured as of December 31, 2023, and the total pension liability used to calculate the net pension liability/(asset) was determined by an actuarial valuation as of that date. Summary of Significant Accounting Policies For purposes of measuring the net pension liability/(asset), deferred outflows of resources and deferred inflows of resources related to pensions and pension expense, information about the fiduciary net position 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 liability 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% Mortality For non-disabled retirees, the Pub-2010, Amount-W eighted, below-m edian 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, Amount- Weighted, below-m edian 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. 18 Town of the City of Galesburg Notes to Financial Statements December 31, 2024 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. 19 Town of the City of Galesburg Notes to Financial Statements December 31, 2024 Discount Rate Sensitivity The following is a sensitivity analysis of the net pension liability/(asset) to changes in the discount rate. The table below presents the net pension liability/(asset) calculated using the discount rate of 7.25% as well as what the net pension liability/(asset) would be if it were to be calculated using a discount rate that is 1-percentage-point lower (6.25%) or 1- percentage- point higher (8.25%) than the current rate. 1% Decrease Current Discount Rate 1% Increase Net pension liability/(asset)$306,514 $31,463 $(201,373) Changes in Net Pension Liability/(Asset) The changes in net pension liability/(asset) 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) 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 20 Town of the City of Galesburg 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, pension expense was $(7,705). Deferred outflows and inflows of resources related to pension were from the following sources: Deferred Outflows of Resources Deferred Inflows of Resources 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 liability/(asset) for the year ending December 31, 2025. The remaining amounts reported as deferred outflows and inflows of resources related to pensions is $207,518. Amounts will be recognized in pension expense as follows: Year Ending December 31,Am ount 2025 $58,620 2026 60,634 2027 109,863 2028 (21,599) Total $207,518 Risk Management The Town 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. All of these risks are covered through the purchase of commercial insurance, with minimal deductibles. Settled claims have not exceeded the commercial coverage in any of the past three years. There were no significant reductions in coverage compared to the prior year. Public Entity Risk Pool IRMA The Town participates in the Intergovernmental Risk Management Agency (IRMA). IRMA is an organization of municipalities and special districts in Northeastern Illinois that have formed an association under the Illinois Intergovernmental Co-operations Statute to pool their risk management needs. The agency administers a mix of self-insurance and commercial insurance coverages; property/casualty and workers’ compensation claim administration/litigation m anagement services; unemployment claim administration; extensive risk management/loss control consulting and training programs; and a risk information system and financial reporting service for its members. 21 Town of the City of Galesburg Notes to Financial Statements December 31, 2024 The Town’s payments to IRMA are displayed on the financial statements as expenditures/expenses in appropriate funds. Each member assumes the first $2,500 of each occurrence, and IRMA has a mix of self-insurance and commercial insurance at various amounts above that level. Each member appoints one delegate, along with an alternate delegate, to represent the member on the Board of Directors. The Town does not exercise any control over the activities of IRMA beyond its representation on the Board of Directors. Initial contributions are determined each year based on the individual member’s eligible revenue as defined in the bylaws of IRMA and experience modification factors based on past member loss experience. Members have a contractual obligation to fund any deficit of IRMA attributable to any membership year during which they were a member. Supplemental contributions may be required to fund these deficits. Other Postemployment Benefits The Town, as a component unit of the City of Galesburg, participates in the same health care plan as the City. As a result, employees who retire from the Town and are eligible under IMRF may elect to continue health coverage under the group insurance plan administered by the City. The portion of the net OPEB liability related to Town employees and retirees is insignificant. Effect of New Accounting Standards on Current-Period Financial Statements The Governmental Accounting Standards Board (GASB) has approved the following: Statement No. 102, Certain Risk Disclosures Statement No. 103, Financial Reporting Model Improvements Statement No. 104, Disclosure of Certain Capital Assets When they become effective, application of these standards may restate portions of these financial statements. 22 REQUIRED SUPPLEMENTARY INFORMATION Year Ended December 31, 2024 Variance With Original and Final Budget Final Positive Budget Actual (Negative) Revenues Property tax 368,000$ 363,416$ (4,584)$ Replacement tax 201,437 109,152 (92,285) Investment income 48,737 56,513 7,776 Other revenue - 4,139 4,139 Total revenues 618,174 533,220 (84,954) Expenditures Admininstration: Personnel: Salaries - elected officials 115,600 118,514 (2,914) Contractual services: Legal services 16,600 - 16,600 Other expenditures: Maintenance - building 20,000 1,460 18,540 Town hall 2,000 13,062 (11,062) Office supplies and postage 3,500 2,113 1,387 Maintenance agreement 4,000 5,757 (1,757) Bonds 1,000 100 900 Miscellaneous 2,700 7,947 (5,247) Contingencies 20,000 6,800 13,200 Total other expenditures:53,200 37,239 15,961 Total admininstration:185,400 155,753 29,647 Assessor: Personnel: Salaries - office employees 195,000 166,039 28,961 Health insurance 90,000 95,608 (5,608) Total personnel:285,000 261,647 23,353 Contractual services: Maintenance service - vehicle 3,500 214 3,286 Maintenance service - equipment 4,000 3,150 850 Travel expense - assessor 10,000 6,850 3,150 Travel and training - office 2,000 - 2,000 Total contractual services:19,500 10,214 9,286 Commodities: Office supplies and storage 6,000 3,698 2,302 Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - General Town Town of the City of Galesburg Required Supplementary Information See notes to required supplementary information 23 Year Ended December 31, 2024 Variance With Original and Final Budget Final Positive Budget Actual (Negative) Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - General Town Town of the City of Galesburg Required Supplementary Information Other expenditures: Other postemployment benefits 300$ 100$ 200$ IMRF contribution - 21,464 (21,464) Social security and Medicare contribution - 28,603 (28,603) Unemployment insurance - 1,217 (1,217) Liability insurance - 9,521 (9,521) Audit - 19,000 (19,000) Total other expenditures:300 79,905 (79,605) Total assessor:310,800 355,464 (44,664) Capital outlay 20,000 - 20,000 Total expenditures 516,200 511,217 4,983 Net change in fund balance 101,974$ 22,003 (89,937)$ Fund Balance, Beginning of Year 1,055,313 Fund Balance, End of Year 1,077,316$ See notes to required supplementary information 24 Variance With Original and Final Budget Final Positive Budget Actual (Negative) Revenues Property tax 163,000$ 161,463$ (1,537)$ Intergovernmental 21,000 33,375 12,375 Reimbursements - 17,001 17,001 Investment income 25,352 29,619 4,267 Other revenue - 7,000 7,000 Total revenues 209,352 248,458 39,106 Expenditures Admininstration: Personnel Salaries - elected officials 133,088 112,557 20,531 Health insurance - 1,474 (1,474) Total personnel 133,088 114,031 19,057 Contractual services: Legal services 200 - 200 Travel and training 1,000 1,107 (107) Total contractual services:1,200 1,107 93 Commodities: Maintenance agreement 2,500 3,468 (968) Office supplies and postage 5,000 6,681 (1,681) Total commodities:7,500 10,149 (2,649) Other expenditures: Contingencies 5,000 300 4,700 Miscellaneous 1,300 1,112 188 Other postemployment benefits 100 - 100 Payroll benefits - 120 (120) Total other expenditures:6,400 1,532 4,868 Total admininstration:148,188 126,819 21,369 Home relief: Contractual services: Medical and dental services 10,000 - 10,000 Shelter 55,000 56,386 (1,386) Utilities 27,500 14,109 13,391 Funeral and burial services 4,000 - 4,000 Ambulance service 1,500 - 1,500 Total contractual services:98,000 70,495 27,505 Town of the City of Galesburg Required Supplementary Information Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - General Assistance Year Ended December 31, 2024 See notes to required supplementary information 25 Variance With Original and Final Budget Final Positive Budget Actual (Negative) Town of the City of Galesburg Required Supplementary Information Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - General Assistance Year Ended December 31, 2024 Commodities: Food 44,000$ 19,664$ 24,336$ Insurance/laundry/misc.5,000 8,720 (3,720) Personal and household incidentals 30,000 19,633 10,367 Total commodities:79,000 48,017 30,983 Other expenditures: Miscellaneous charges 1,000 177 823 Emergency rent 50,000 32,580 17,420 Emergency utilities 50,000 40,420 9,580 Emergency miscellaneous 4,000 - 4,000 Total other expenditures:105,000 73,177 31,823 Total home relief:282,000 191,689 90,311 Capital outlay 10,000 - 10,000 Total expenditures 440,188 318,508 121,680 Net change in fund balance (230,836)$ (70,050) 160,786$ Fund Balance, Beginning of Year 640,376 Fund Balance, End of Year 570,326$ See notes to required supplementary information 26 Town of the City of Galesburg Illinois Municipal Retirement Fund Schedule of Changes in the City's Net Pension Liability (Asset) and Related Ratios Last Ten Fiscal Years 2014 2015 2016 2017 Total Pension Liability Service cost 39,545$ 38,846$ 39,565$ 36,130$ Interest changes of benefit terms 125,673 135,982 147,450 159,334 Differences between expected and actual experience (46,822) 57,357 81,275 31,466 Changes of assumptions 81,489 2,169 (2,299) (74,508) Benefit payments, including refunds of member contributions (58,570) (65,588) (92,773) (124,101) Net change in total pension liability 141,315 168,766 173,218 28,321 Total Pension Liability, Beginning 1,685,146 1,826,461 1,995,227 2,168,445 Total Pension Liability, Ending 1,826,461$ 1,995,227$ 2,168,445$ 2,196,766$ Plan Fiduciary Net Position Employer contributions 42,037$ 27,432$ 85,180$ 29,373$ Employee contributions 14,518 15,109 14,754 15,496 Net investment income 115,377 9,931 120,744 390,255 Benefit payments, including refunds of member contributions (58,570) (65,588) (92,773) (124,101) Other (net transfer)- - - - Net change in plan fiduciary net position 105,261 (45,213) 125,699 268,506 Plan Fiduciary Net Position, Beginning 1,892,437 1,997,698 1,952,485 2,078,184 Plan Fiduciary Net Position, Ending 1,997,698$ 1,952,485$ 2,078,184$ 2,346,690$ Net Pension Liability (Asset), Ending (171,237)$ 42,742$ 90,261$ (149,924)$ Plan Fiduciary Net Position as a Percentage of the Total Pension Liability 109.38% 97.86% 95.84% 106.82% Covered Payroll 322,617$ 335,770$ 327,860$ 344,345$ Net Pension Liability (Asset) as a Percentage of Covered Payroll -53.08% 12.73% 27.53% -43.54% See notes to required supplementary information 27 2018 2019 2020 2021 2022 2023 37,441$ 41,784$ 38,008$ 37,308$ 31,155$ 32,750$ 161,356 167,692 172,660 183,140 182,294 195,118 32,820 3,258 110,107 (20,922) 169,274 50,488 57,544 - (19,517) - - 563 (128,149) (131,367) (153,264) (159,447) (256,804) (156,453) 161,012 81,367 147,994 40,079 125,919 122,466 2,196,766 2,357,778 2,439,145 2,587,139 2,627,218 2,753,137 2,357,778$ 2,439,145$ 2,587,139$ 2,627,218$ 2,753,137$ 2,875,603$ 34,574$ 23,000$ 31,127$ 28,280$ 21,199$ 8,927$ 17,023 17,279 16,440 16,792 14,543 16,601 (149,226) 427,878 365,840 494,153 (432,052) 294,671 (128,149) (131,367) (153,264) (159,447) (256,804) (156,453) - - - - - 79,972 (176,477) 352,349 290,429 368,501 (581,070) 243,718 2,346,690 2,170,213 2,522,562 2,812,991 3,181,492 2,600,422 2,170,213$ 2,522,562$ 2,812,991$ 3,181,492$ 2,600,422$ 2,844,140$ 187,565$ (83,417)$ (225,852)$ (554,274)$ 152,715$ 31,463$ 92.04% 103.42% 108.73% 121.10% 94.45% 98.91% 378,277$ 383,980$ 365,341$ 376,544$ 323,167$ 368,908$ 49.58% -21.72% -61.82% -147.20% 47.26%8.53% See notes to required supplementary information 28 2014 2015 2016 2017 2018 Actuarially determined contribution 42,037$ 27,432$ 25,180$ 29,373$ 34,575$ Contributions in relation to the actuarially determined contribution 42,037 27,432 85,180 29,373 34,574 Contribution deficiency (excess)-$ -$ (60,000)$ -$ 1$ Covered payroll 322,617$ 335,770$ 327,860$ 344,345$ 378,277$ Contributions as a percentage of covered payroll 13.03% 8.17% 25.98% 8.53% 9.14% 2019 2020 2021 2022 2023 Actuarially determined contribution 23,000$ 31,127$ 28,542$ 21,200$ 8,928$ Contributions in relation to the actuarially determined contribution 23,000 31,127 28,280 21,199 8,927 Contribution deficiency (excess)-$ -$ 262$ 1$ 1$ Covered payroll 383,980$ 365,341$ 376,544$ 323,167$ 368,908$ Contributions as a percentage of covered payroll 5.99% 8.52% 7.51% 6.56% 2.42% Notes to Schedule: N/A - Fiscal year 2024 information not available. Methods and assumptions used to determine contribution rates: Actuarial cost method Aggregated Entry Age Normal Amortization method Level percentage of payroll, closed Remaining amortization period 21 years Asset valuation method 5-year smoothed market, 20% corridor Inflation 2.25% Salary increases 2.85% to 13.75%, including inflation Investment rate of return 7.25% Retirement age Mortality Pub-2010 Schedule of Employer Contributions Last Ten Fiscal Years Town of the City of Galesburg Illinois Municipal Retirement Fund Experience-based table of rates that are specific to the type of eligibility condition Valuation date: Actuarially determined contributions are calculated as of December 31 of the prior fiscal year. See notes to required supplementary information 29 Town of the City of Galesburg 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. Budget amounts are as originally adopted by the Township Board. All annual appropriations lapse at fiscal year end. Prior to December 31, the Town Supervisor submits to the Township Board a proposed annual budget and appropriation 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. After the public hearing, the budget is legally enacted through passage of an ordinance. The Town is authorized to change budgeted amounts within any fund; however, revision must be approved by two-thirds of the members of the Township Board. 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 fund level. The appropriated budget is prepared by fund, function, and department. The Town Supervisor is authorized to transfer budget amounts between objects within any fund; however, the Township Board must approve revisions that alter the total expenditures of any fund. 30