2025 Annual Budget

Annual Budget

Cook County, Illinois

Fiscal Year

January 1, 2025–December 31, 2025

Annual Budget

January 1, 2025 - December 31, 2025

Park Board of Commissioners

Lisa Chalem – President

Michael Goodman – Vice President

Mary Ann Chambers – Commissioner

Edward Chao – Commissioner

Beverly Kumar – Commissioner

Michael Schyman – Commissioner

David S. Silverman – Commissioner

Joe Doud Administration Building 545 Academy Drive Northbrook, Illinois 60062 847-291-2960 nbparks.org

District Profile

Established On June 29, 1927, the Northbrook Park District was formed with Commissioners Clarence Bartelme, Wallace Clore, J.W. Cooksey, E.D. Landwehr and Herman Meier, President. The first order of business was to appropriate a budget of $1,800 for fiscal year 1927.

Governed

Boundaries

A seven-member, elected Board of Commissioners establishes Park District policy, strategic direction and governing ordinances. Commissioners are elected to serve staggered, four-year terms. The current Board consists of Lisa Chalem, President; Michael Goodman, Vice President; and Commissioners Mary Ann Chambers, Edward Chao, Beverly Kumar, Michael Schyman and David S. Silverman

The Park District is located in northern Cook County, 26 miles north of downtown Chicago, Illinois. The District lies in Northfield and Wheeling Townships and is bordered by Deerfield and Highland Park on the north, Glenview on the south, Glencoe and Northfield on the east and Wheeling on the west. In addition, hundreds of acres of Cook County Forest Preserves and surrounds the District. The Park District serves all of Northbrook, as well as small portions of Deerfield and unincorporated Cook County.

Population According to the 2020 Census, the population of Northbrook is approximately 34,058

Demographics

Real Estate

Tax Rate

Fiscal Year Budget

The District serves a highly educated, professional community of homeowners with an estimated median household income of $134,516 and a median age of about 50.9 years (2020 Census)

Park District programs and facilities provide important services to all residents of the community. Program offerings are regularly evaluated based on demographics and community feedback. In addition to Park District programs, the District also works with several affiliates to offer recreational opportunities including baseball, softball, hockey, soccer, cycling, synchronized skating and speed skating.

To assist families with demonstrated financial need, the Park District offers scholarships for some camps and programs, working with Youth Services of Glenview/Northbrook to determine need. The 2025 budget for scholarships is $48,000. The District also offers extended payment plans for program participation.

The 2023 Equalized Assessed Value (EAV) of real estate was $3,327,496,553

The 2023 tax rate was $.420 per $100 of assessed value (5.8% of average real estate tax bill).

The fiscal year begins on January 1 and concludes on December 31. The total budget for 2025 is $36 2 million, with an operating budget of $23 7 million, a capital improvement and repair budget of $9 9 million, and a debt service budget of $2.6 million

Debt Rating In February 2022, Moody’s Investors Service reviewed and assigned a rating of Aaa to the District’s General Obligation Limited Tax Park Bonds, Series 2022 An updated debt rating review is scheduled for January 2025.

Park Resources

The Northbrook Park District serves a population of approximately 34,058 residents in a service area of approximately 13 square miles. The District operates and maintains 511 acres of property,

Programs/Services

Staff

Affiliations

District Profile

with additional areas maintained through intergovernmental agreements. The District holds title to 29 parcels including community parks, neighborhood parks, play lots and passive parks. Unique and premier facilities include Heritage Oaks Golf Club, Techny Prairie Activity Center, Leisure Center, Northbrook Theatre, the Northbrook Sports Center, which contains two full-size indoor ice rinks, and the Ed Rudolph Velodrome a banked bicycle racing track. Recreational facilities include two outdoor swimming facilities, 36 holes of golf, practice range, two sled hills, dozens of baseball/softball and soccer fields, multiple sport courts, 18 playgrounds, numerous picnic areas, 7.2 miles of trails and two fishing lakes

The Park District provides a full range of indoor and outdoor activities. Major programs include golf, before school and after school programming, summer camps, ice skating, fitness, performing arts, athletics, preschool and aquatics. Annual special events include Kids’ Fishing Derby, Northbrook-On-Ice, Tuesdays in the Park, free outdoor concerts, Kids’ Duathlon, Liberty Loop 5K, Party on the Green, Brewfest, Grapes on the Green, Touch-A-Truck and Autumnfest. The Park District is affiliated with the Northern Suburban Special Recreation Association (NSSRA) to provide recreational activities and services for residents with special needs.

The Park District has an appointed Executive Director responsible to the Board of Commissioners for the administration of the District. The 2025 budget includes funding for 80 full-time positions. Throughout the year the District also employs roughly 550 part-time, seasonal and temporary employees and hundreds of volunteers in four budgetary areas: Administrative, Parks and Properties, Golf Operations and Recreation.

The Northbrook Park District is a member of the National Recreation and Park Association (NRPA), the Illinois Park and Recreation Association (IPRA) and the Illinois Association of Park Districts (IAPD).

Contact Northbrook Park District, 545 Academy Drive, Northbrook, Illinois 60062 Phone: 847-291-2960, Fax: 847-205-1154

Email: info@nbparks.org

Website nbparks.org

Budget Recognition

Since 1993, the Northbrook Park District has received a Distinguished Budget Presentation Award from the Government Finance Officers Association of the United States and Canada (GFOA). The award is the highest form of recognition in government budgeting. The budget document is judged as a policy document, operations guide, financial plan and communications device.

December 9, 2024

Board of Commissioners

Northbrook Park District

Cook County, Illinois

Honorable Commissioners:

The operating budget of the Northbrook Park District for the fiscal year ending December 31, 2025 is presented for your review. This document reflects the District's comprehensive financial plan to provide parks, facilities and programs to residents and participants during the upcoming fiscal year.

The Budget is presented in three main sections: introduction, financials and appendices. The introduction includes this transmittal letter and general financial information including bond indebtedness and tax funding. The financial section includes analysis on a consolidated and divisional basis. Finally, the appendices include a detailed list of 2025 capital projects, historical tax rate information, operating/non-operating surplus by fund, individual fund performance and a glossary of budget terms and performance measures.

Budget Highlights

Operating Revenue in 2025 is expected to increase $3.0 million to $31.5 million compared to the 2024 budget. The increase in revenue primarily reflects favorable revenue outlooks for Recreation rental and membership fees and Golf Operations. The District also plans to raise an additional $4.5 million in bond proceeds in early 2025.

The largest increases in operating revenue are expected in the following areas:

• Administration (+$1.3 million) – Property tax and investment income

• Golf Operations (+$729,880) – Higher Golf Daily Fees and Program Fees

• Recreation (+$643,031) – Program Fees, Rental Income and Membership Fees

Revenue within Golf Operations is expected to increase $729,880 to $5.1 million in 2025 compared to the 2024 budget. Specifically, revenue generated from Golf Daily Fees is expected to exceed $3.1 million (up 15.7% compared to 2024 budget). Practice Range revenue is expected to contribute $635,000 to the Division. Range revenue is up significantly versus pre-renovation totals that were historically between $220,000 to $250,000 annually.

Recreation total revenue is expected to increase 6.9% or $643,031 to $9 9 million Rental Income and Membership Fees are the largest increases expected to grow $256,816 and $247,918, respectively, compared to prior year budget. Program Fee revenue is also expected to grow 3.2% or $188,506 to $6.0 million for 2025 Program fee increases are mostly due to favorable increases compared to prior budget for Summer Camps (+$151,529) and Adult Athletics (+$28,408).

Total consolidated operating expenses are expected to increase $1.9 million or 7.9% compared to the 2024 budget Salary and wages represent the largest operating expense area, budgeted to increase for new staff, merit and salary adjustments Part time wages have also increased with changing business conditions (minimum wage, Cook County Paid Leave Ordinance) and other inflationary wage increases resulting in higher competitive rates of pay.

The budget for capital projects in 2025 totals $9 9 million and includes project costs needed for the Leisure Center and Meadowhill Aquatic Center renovations (budgeted at $4.0 million and $2.9 million respectively). Additionally, the budget includes costs related to park renovation, parking lots, range shade structure and athletic field improvements. For a complete listing of 2025 capital projects see Appendix A.

The Reporting Entity and its Services

The Park District provides recreational opportunities and services for the residents of Northbrook, located in Cook County, Illinois. These services include organizing recreational programs, maintaining park facilities and amenities and managing capital improvement projects.

A Board of seven Commissioners, elected at-large by District residents, governs the Park District. Commissioners serve staggered four-year terms with elections every two years. The Board is responsible for the long-term direction of the District, establishing policies and appointing the Executive Director and Board Officers. The Board meets regularly, usually on the fourth Wednesday of each month.

The Northbrook Park District divides its governmental operations into separate funds and account groups based on financial accountability. The accompanying budget document includes only those funds and account groups of the Park District. The District participates in the Illinois Municipal Retirement Fund (IMRF), the Northern Suburban Special Recreation Association (NSSRA) and the Park District Risk Management Association (PDRMA) but does not exercise financial accountability over those agencies; therefore, their annual budgets are not included in this report.

Economic Condition and Outlook

A strong tax base is critically important for all taxing bodies to deliver essential public services to the residents and businesses of Northbrook. The District’s mature tax base is expected to remain healthy, given a stable commercial/industrial presence and favorable proximity to the City of Chicago and suburban Cook County economic centers. The commercial/industrial sector historically comprises around a third of the tax base and includes major corporate entities, such as West Coast Estates (Northbrook Court), UL Solutions and Jones Lang LaSalle The remaining tax base is residential, and much of the housing stock is high-value, single-family homes valued in excess of $500,000 Northbrook’s unemployment rate at the end of 2023 was 3.6%, comparing favorably to the State of Illinois rate of 4.5%.

The Village of Northbrook uses incentives to attract new businesses and retain existing businesses. The most frequently used incentive program for the Village is a Cook County 6B Property Tax Incentive program available for manufacturing, warehouse and research facilities that are either expanding or occupying vacant buildings. The program reduces overall property taxes over the course of 12 years with increases to the normal levels in year 13.

Development impact fees are used to improve parks or purchase nearby parkland The District has received roughly $107,000 in impact fees during 2023 and $280,000 in 2022. Fees are used to offset a development’s impact on the District’s recreational facilities, programs and services and are especially important when located in an under-resourced area. Efforts continue in the community to maintain and enhance the existing commercial and industrial areas that historically support around one third of the tax base.

Acknowledgments

The budgets included in this document are prepared as a management tool and are not legally required documents. Management uses this baseline to evaluate activities during the year to provide a balanced program of recreational activities for Park District residents. The Budget and Appropriation Ordinance, the legally required document, will be presented at the Committee-of-the-Whole Meeting on January 13, 2025 followed by a Public Hearing held during the Regular Board Meeting on January 21, 2025.

The 2025 Budget was assembled with the help of supervisors, managers, directors and support staff. Finance and administrative leadership are responsible for final annual budget preparation, Budget and Appropriation Ordinance preparation, distribution and filing. The Annual Budget is reviewed continually throughout the year, and its preparation would not be possible without the efforts of the Park District staff and the support of the Board of Commissioners.

Respectfully submitted,

Chris Leiner, CPRP

Michael Tokar Secretary, Executive Director Treasurer, Director of Finance and Technology

Comprehensive Master Plan

Comprehensive Master Plan Overview

The Northbrook Park District adopted a Comprehensive Master Plan (CMP), shaped by the community, on February 22, 2017 to guide facility and program decisions for the next ten years. The original plan process began in Fall 2015 with an extensive inventory and analysis of the District’s park and open space assets, indoor facilities and community context along with an analysis of recreation programs and services. Stakeholder input was collected from the Board of Commissioners, staff, users and the community to identify top priorities for investment.

In 2021, the District conducted a Comprehensive Master Plan Update. The process for the updated plan began in Spring 2021 with revisions to the inventory and analysis from the original plan. The planning process included five key phases:

• Analyze

• Connect

• Envision

• Prioritize

• Implement

The 2021 Comprehensive Master Plan Update was Board adopted on March 30, 2022.

Community Feedback

Community input was once again an extremely important part of the process. The District collected extensive input through a statistically-valid community-wide survey, Board of Commissioner workshops, staff workshops, a community workshop, stakeholder interviews, an online portal, program assessment, a review of industry trends and the inventory and analysis of current park and open space assets, indoor facilities and community demographics.

Top Priorities for Investment

The statistically-valid community-wide survey helped identify Priority Investment Ratings for facilities and amenities and recreation programs. Facilities and amenities rated by the community as high priorities for investment included outdoor pools, outdoor walking/biking trails, outdoor golf practice range and outdoor golf course. Eight programs were rated as high priorities for investment including: adult general recreation, lap swimming, adult golf lessons, group fitness classes, golf simulators, pickleball, art classes and senior center programming.

These priorities, along with all input received, were used to update and refine the original CMP through the development of new goals and strategies for the Park District. These priorities also help inform decision making for the District’s Capital Improvement Plan (CIP) and Annual Budget.

Goals and Strategies

The 2021 CMP Update builds on the results and strategies of the original CMP, modifying, adding or removing goals and strategies as a result of the accomplished items, changes in community interest and/or fiscal adjustments. The process resulted in six goals:

Goal 1 Indoor Assets: Address existing indoor space and recreation facility needs

Goal 2 Outdoor Assets: Maintain and update existing outdoor recreation assets to provide quality parks, trails and outdoor facilities

Goal 3 Acquisition and Development: Address park and open space level of service gaps and distribution deficiencies

Comprehensive Master Plan

Goal 4 Program Strategies: Evaluate and adjust programs and marketing methods to provide high-quality offerings that meet community needs

Goal 5 Community Outreach: Build support, trust, communication and awareness within the community

Goal 6 District Responsibility: Conduct operations with fiscal responsibility to maintain quality parks, facilities and services in a sustainable fashion, including continued development and partnership opportunities

Action Plan

Individual strategies to support each goal were developed and purposefully scheduled across an updated five-year Action Plan. This Action Plan acts as a guide to assist the Northbrook Park District with implementing the strategies for the next five years. The Action Plan is a guide for the future of the District and is evaluated and updated on an annual basis.

Budget Overview

Guidelines and Processes

Introduction

The narrative and objectives in this document align with the Park District’s mission to enhance the community by providing outstanding services, parks and facilities through environmental, social and financial stewardship. This detailed document explains the Budget and Appropriation Ordinance which appropriates all funds and is adopted after a Public Hearing, scheduled for January 22, 2025. The District will post the time and location of the hearing following all legal regulations, making copies of the Budget and Appropriation Ordinance available for public inspection at the Joe Doud Administration Building, 545 Academy Drive, Northbrook, Illinois. The Budget and Appropriation Ordinance is adopted before the end of the first quarter of each year and filed with the Cook County Clerk within 30 days of adoption.

Along with a certified copy of the Budget and Appropriation Ordinance, the District includes anticipated revenue during the fiscal year covered by the Ordinance. The District’s Chief Financial Officer is responsible for certifying the revenue estimate. The Ordinance outlines any probable expenditures of grant or development impact fees.

State law prohibits further appropriation at any time within the same fiscal year. After the first six months of the fiscal year, the Board of Commissioners has the authority to transfer items in any fund in the Appropriation Ordinance with a two-thirds majority vote. Transfers cannot exceed 10% of the total amount appropriated for the fund or item that is having funds reallocated. The Board of Commissioners can amend the Budget and Appropriation Ordinance, using the same procedures followed when the Ordinance was adopted.

The District uses a detailed line-item budget for accounting, expenditure control and financial reporting with a modified accrual basis of accounting. Revenues are recognized when they become available and measurable; expenditures generally are recognized when liabilities are incurred. The modified accrual basis is identical to the basis of accounting used in the audited fund financial statements. The Park District compares year-end estimates, the prior year’s budget and the proposed budget to ensure that baseline information used for comparison purposes is reasonable.

Budget Planning Process

Preparation of the current year Capital Improvement Plan (CIP) and preparation of the operating budgets run concurrently during the budget process. Planning for the District’s CIP began in summer 2024, resulting in a researched list of project recommendations presented to the Board of Commissioners on November 18, 2024.

Detailed budgeting for program and operational budgets began in September, with several review meetings held with various levels of staff during November The proposed operating budget is scheduled to be discussed with the Board of Commissioners on December 9, 2024 Board Meeting Agendas are posted at least 48 hours in advance. Board Meetings are open to the public and announced up to four weeks in advance.

The schedule for the public meetings pertaining to the discussion and approval of the 2025 budget is as follows:

Date Meeting Matter

December 9, 2024 Committee-of-the-Whole Meeting Board reviews 2025 Annual Budget

January 13, 2025 Committee-of-the-Whole Meeting Committee discusses Budget and Appropriation Ordinance

January 21, 2025 Public Hearing Board hears comments from the public

January 21, 2025 Regular Board Meeting Board considers Budget and Appropriation Ordinance

Budget Overview

Guidelines and Processes

Accounting System and Budgetary Control

Budgetary control is provided by verification and approval of appropriation amounts prior to expenditures and monthly review of all individual account expenditures compared with budgeted appropriations. Management receives monthly reports detailing actual expenditures versus the budget on a monthly, year-to-date and year-end estimated basis to monitor the budget performance. The Administration and Finance Committee, consisting of three Board members, is responsible for reviewing all expenditures. In addition, the Administration and Finance Committee and Board of Commissioners review quarterly financial performance reports, comparing expense levels to budgeted amounts and other benchmarks. The Board of Commissioners is also responsible for the development and approval of District financial policies.

Program fees and taxes are proposed each year to exceed general operating expenses. The resulting operating surplus, along with excess unrestricted reserves and debt management, comprises funding for the Park District’s Capital Improvement Plan. Capital improvements are discretionary spending, while operating expenses are driven by programs required by the community.

A combination of user fees, retail sales, interest income and taxes provide funds for services. Property taxes are one of the major sources of revenue for general operations. The property tax levy for operations traditionally has increased each year at roughly the rate of inflation.

During the year, idle cash is held in insured or collateralized Certificates of Deposit or U.S. Government Securities. Some funds are invested in a savings deposit account which provides a competitive rate of return while ensuring daily liquidity for the District throughout the year.

Financial Policies

A series of financial policies and procedures outlines processes for financial planning, treatment of revenue streams and control of expenditures. Each year the District is required to adopt an Annual Budget which is prepared, reviewed and presented to the Board of Commissioners. Facilities and other fixed assets are inventoried and assessed regularly to protect major capital assets.

Balanced Budget

Park District policy requires the District to adopt a balanced Operating Budget. Under normal conditions, operating expenditures are less than real estate taxes (excluding Debt Service) and fees for services. Any surplus from operations (General and Recreation Funds) is used to fund capital improvement needs. A deficit total budget would result only from discretionary spending approved by the Board for capital improvements. Larger capital initiatives are presented to the community in the form of separate public input meetings and include information on project funding.

Long-Range Planning

The District completed a Comprehensive Master Plan (CMP) Update adopted by the Board of Commissioners on March 30, 2022. The 2021 CMP Update considers current and future needs for programs, parks, land assets, amenities and facilities based on data analysis including trends, demographics, community preferences and feasibility. The 2021 CMP Update provides staff with a set of objectives, strategies and action steps to address the current and future priorities of the community. On February 18, 2023 the Board and staff completed an Envision & Prioritize Workshop. The purpose of the Workshop was to present information to Commissioners to assist with future decision making and integrate Board priorities into planning and prioritization of projects through meaningful discussion. As a desired outcome, staff received Board direction and improved understanding on how to proceed with projects for the final three years of the 2021 CMP Update, from 2024 through 2026.

Budget Overview

Guidelines and Processes

Asset Inventory

The District regularly updates and maintains its records of personal and real property owned. Major capital assets including recreation facilities, support facilities, open recreation venues and vehicle fleet are reviewed annually for repair proposals. Older facilities are reviewed to develop long-term plans for renovation. Master Plans for major park sites are conducted upon acquisition and as necessary to ensure space and amenities continue to meet the needs of the residents

Diversity of Revenue

The District is funded through real estate taxes and fees for services. The District has little or no control over the diversity of the tax base, except to participate in tax incentives from the Village or County to attract or retain business. Taxes are assessed twice per year – in the late winter and early fall. The Park District subscribes to a policy of varied fees for services.

Fees for Services

The Park District charges fees for recreation activities. Non-residents may be charged a higher rate for participation. Program and activity fees are reviewed and adjusted as necessary to meet changing operating costs and/or market conditions. Staff may set fees higher than operating costs if there are additional indirect costs, such as operating maintenance, administrative overhead and use of capital assets. Fees for programs that do not cover all costs are reviewed regularly by staff.

Infrequent Revenue

The Park District occasionally receives revenue that cannot be relied upon for ongoing funding. Examples are grants, sponsorships, contributions to capital projects and development impact fees. The District explores grant opportunities each year in order to help defray costs of eligible capital projects. If grants or contributions are designated for a specific project, they are held for that project in the fund balance. Development impact fees are used to acquire property or upgrade nearby parks to provide services for new residents.

Debt Issuance

The real estate tax base supports facility improvements while program fees support recreation activities. Therefore, the costs associated with acquiring and improving long-term fixed assets are normally funded with the issuance of debt and/or surplus from operations. The District reviews its existing obligation structure and future liability levels prior to the consideration of any new debt issuance.

Fund Balance

The District intends to maintain a prudent level of financial resources, when possible, to protect against revenue shortfalls or unpredicted expenses. The District has a fund balance target equal to half a year's expenditure level for the General Fund. In addition, the policy specifies the maximum accumulation within the Debt Service Fund should not exceed the amount of the next principal and interest payment due.

Expenditure Accountability

The District regularly compares financial results to the budget. During each quarter of the fiscal year, revenue and expenses are reported and discussed with the Board. Program information, year-to-date revenues and expenses and projected year-end results are provided by staff in advance, with explanations of variances and actions that are being taken or will be taken to bring the budget back into balance if necessary.

A detailed investment policy emphasizes safety of principal, authorized investments and collateralization of deposits. A Board policy that promotes inclusion of community businesses in purchasing opportunities is also in place.

Budget Overview

Debt Position

Overview

Each year, the District invests its capital resources in projects that will help maintain and/or improve the existing infrastructure. The Board of Commissioners adheres to a policy that facility improvements will be provided from the real estate tax base and program fees will support costs of operating the recreation activities. Therefore, costs associated with acquiring and improving long-term fixed assets are met with the issuance of debt and surplus from operations. The Park District reviews its existing obligation structure, current and projected surplus from operations and future liability levels before making decisions to issue new debt. The Board reviews the statutory debt limit as part of any referendum considerations. Allocated real estate taxes received and debt retirements pass through the Debt Service Fund.

General Obligation Bond Indebtedness

The table below summarizes the total debt service requirements by year for the District.

530,000.0047,500.001,906,412.50

* The 2025 Series is an estimate and Bond issue is scheduled for early 2025.

The District currently has three outstanding bond series and plans to issue an additional bond series in early 2025 The 2019 series totaled $9.4 million, while the 2020 series totaled $5.9 million and the 2022 series totaled $7.5 million The 2025 series is planned to be $4.5 million with a fixed rate structure and five-year term Funds from the 2019 and 2020 bond issues were used to construct Techny Prairie Activity Center The three outstanding bonds are all fixed rate. Debt amortization for the 2019 issue is slow with only 20% of the principal scheduled to be repaid within 10 years. The structure of the 2020 bond issue has a shorter duration and provided flexibility for the District to fund additional projects beginning in 2022. The District’s General Obligation Limited Tax bonds are secured by the District’s pledge of any legally available funds.

Commonly used indices for debt measurement are listed below: percent of legal debt limit, outstanding bonded debt per capita and general obligation debt as a percent of the Equalized Assessed Value.

¹See debt limit calculation below Debt per Capita: According to 2020 census, the population of Northbrook is approximately 34,058.

Budget Overview

Debt Position

Debt Limit

The Park District's statutory debt limit is 5% of the Equalized Assessed Valuation (EAV) of all taxable property located within the boundaries of the District. Not all bonds are included in the debt limit calculation. Bonds are not considered in the calculation unless taxes levied to pay for such obligations are extended. Outstanding General Obligation Bonds at the end of fiscal 2024 totaled $11.7 million and are estimated to total $16.1 million assuming the anticipated 2025 bond issue which is included in the debt margin calculation below.

Non-Referendum Total Debt Limit

Less: Non-Referendum Debt

Based on the debt limit calculation above, as of December 31, 2024, the District’s amount of non-referendum debt is limited to $7,398,105. Including the planned Series 2025 issue of $4,410,000, the District’s overall debt limit is $150.2 million, while the amount of non-referendum debt is limited to $2,988,105.

The District’s financial position continues to remain healthy today as evidenced by its strong bond rating and the various debt measurements listed above.

Budget Overview

Tax Levy & Rates

The chart in Appendix B provides a 10-year history of the District’s Equalized Assessed Valuation (EAV), Tax Levy and tax rates. Rate information for the 2024 tax year is estimated, as final tax rates are not yet available from Cook County. The District’s property tax collection rate has averaged around 97% over the past 10 years (source – December 31, 2023 Annual Comprehensive Financial Report (ACFR))

The 2024 Tax Levy Ordinance, which details the property tax request by fund, is scheduled to be presented for approval by the Board of Commissioners at the Regular Board Meeting on December 18, 2024. Levy amounts for each tax rate are extended against the Equalized Assessed Valuation to determine the tax liability. The District is subject to two sets of tax limits: rate limits on the maximum rates that can be levied for a particular purpose, and tax caps which limit the total dollar increase in the levy to the lesser of 5% or the Consumer Price Index (CPI) as published by the Illinois Department of Revenue, excluding new construction/annexation. If the levy exceeds the rate limitation, the extension is reduced to the statutory limit. New construction is not subject to the limitations imposed by tax caps. It has been the practice of the District to increase its levy extension slightly above the CPI limits in order to capture any new valuation growth.

As the chart below reveals, rates have fluctuated rather dramatically over the 10-year period The rate dropped in levy year 2016 reflecting the retirement of the District’s referendum debt. The debt retirement reduced the District’s overall levy by approximately $1.6 million.

With the exception of the retirement of referendum debt in 2016, much of the reason for the movement in rates comes from the relationship between the rate of growth or contraction in property values and the annual change in the rate of inflation as measured by CPI. Because the District’s annual aggregate tax extension is capped (excluding Special Recreation and Debt Service extension), if property values contract (or if the growth rate is less than CPI) and CPI is positive for the given tax year, the tax rate for the District will likely increase. The opposite scenario (higher growth rate than the change in CPI) will yield a decrease in tax rates.

The District’s tax rate represents approximately 5.8% of a resident’s tax bill and could vary slightly depending on the resident’s school district.

Budget Overview

Tax Levy & Rates

The allocation by taxing body of the 2023 Northbrook tax bill is presented below.

How the District’s rate compares to other nearby park districts is another useful measurement for residents. The chart below compares the District’s final 2023 tax rate to a handful of surrounding park districts.

2023 Tax Rate Comparison

This comparison reveals rates ranging from as high as 0.784/$100 assessed value at Wheeling Park District, to as low as 0.305/$100 assessed value at Wilmette Park District.

2025 Consolidated Budget

Overview

The District’s consolidated budget is presented in three different formats. The goal is to provide relevant information to the individual reader, since users of budget documents can reflect a broad spectrum of types and interests.

Major/Non-Major Funds

The table below summarizes the 2025 budget based on the District’s Major and Non-Major funds. This report format is used to present the results in the District’s audited financial statements or Annual Comprehensive Financial Report (ACFR). The funds identified as Major include the General, Recreation and Debt Service funds. In this presentation, the General Fund also includes the activity of the following individual funds: Museum, Paving and Lighting, Social Security, Illinois Municipal Retirement Fund (IMRF), Liability and the Audit fund. The District’s only Non-Major fund is its Special Recreation Fund. It should be noted that the District’s fund structure includes only governmental funds.

2025 Consolidated Budget

Individual Funds

The consolidated budget is also presented for each individual fund While the General Fund in the preceding table combined its results with other funds (i.e., Museum, Paving and Lighting, Social Security, IMRF, Liability and Audit), the next table deconstructs those results and presents the 2025 budget for all individual funds, as well as its estimated beginning and ending fund balances.

Note: The 2025 budgeted surplus/(deficit) generated from the Recreation and Capital funds will be transferred to the General Fund at the close of the fiscal year. The District’s unrestricted reserves are an important funding source for capital improvements. Unrestricted reserves (General/Recreation/Capital) are projected to be approximately $26.0 million at the end of 2025 as highlighted below

The District plans to issue bonds in the first quarter of 2025 and the available Bond proceeds will be used to support a portion of the District’s capital improvements.

Refer to Appendix D for additional financial information detailed by Fund.

Divisional Funds

Finally, the consolidated budget also is presented by function or Division of the District. Detailed analyses of the individual Divisional budgets and prior year results are included in the next section of this document.

Note: The Administration Revenue includes bond proceeds and Division expenses include capital projects.

Refer to the Divisional Budget Analysis on pages 21-50 for additional information.

Revenue

2025 Consolidated Budget

Note: For comparison purposes, $4.5 million in bond proceeds for FY 2025 budget has been excluded from above chart.

Total revenue is expected to increase $3.0 million to $31.5 million in 2025 compared to the 2024 budget. Golf Operations is expected to generate approximately $5.1 million in total revenue, up about 17% compared to prior year budget In addition, Recreation revenue is expected to be $9.9 million, up about 6.9% compared to prior year budget mostly due to expected increases in program fees

Taxes total $14.9 million and are expected to be up $1.1 million compared to the 2024 budget. In addition to property taxes, the District is expected to receive $306,577 in replacement taxes, down $185,423 from 2024 budget These estimates are provided each year by the Illinois Department of Revenue.

Next to taxes, program fees provide the second largest source of revenue to the District with expected revenue of $6.8 million for 2025 Program fees revenue is up $348,594 compared to the 2024 budget The increase is primarily due to continued projected growth in the Golf Operations Division and Recreation Division largely driven by increases in Summer Camps and Adult Athletics

Daily fees are also expected to improve with strong revenue increases expected for Golf Operations Total District daily fees are expected to be $3.9 million, up about $358,142 or 10.2% compared to 2024 budget. Golf represents the primary driver of this increase with daily fees up about $424,987 compared to prior budget. These increases are partially offset for Recreation, down $66,845 in 2025 compared to the 2024 budget primarily due to budgetary adjustments for Theatre and Meadowhill Aquatic Center

2025 Consolidated Budget

Consolidated Expenditures

The 2025 consolidated budget captures all budgeted expenditures of the District, including capital projects. The District allocated approximately $9.9 million or 27% of total expenditures to fund capital projects in 2025 The capital budget includes funding for Meadowhill Aquatic Center and Leisure Center renovations. For additional project detail, refer to the District’s 2025 Capital Improvement Plan located in Appendix A.

Employee wages are projected to increase $723,959 compared to the 2024 budget reflecting merit based wage increases and salary adjustments. Overall headcount is budgeted to remain closely in line with the prior year budget. Benefits increased by $194,558 compared to prior year budget as a result of staffing changes and an increase in the IMRF employer rate from 2.69% to 4.08% in 2025.

Contractual services and supplies are expected to increase $574,559 and $170,003 respectively, reflecting the increase in insurance premiums, special recreation inclusion services, program offerings and inflationary increases

Capital expenditures are budgeted to increase $2.6

to $9.9

in 2025.

2025 Consolidated Budget

Capital Projects (9,922,250)(5,542,650)(7,355,400)(5,375,849)(3,051,500)(10,044,116)(2,566,850)

(5,422,250)(5,542,650)(7,355,400)(5,375,849)4,837,901(10,044,116)1,933,150

Net Surplus/(Deficit) (167,779)1,992,797(3,133,075)1,466,62111,529,999(5,871,052)2,965,296

Divisional Budget Analysis

Administrative Divisions

Overview

The Administrative Divisions budget includes Administration, Finance and Technology, Human Resources and Risk Management and Marketing and Communications These Divisions maintain a system of strong financial controls, manage and maintain the District’s technology infrastructure, administer Human Resources policies and procedures and provide multifaceted marketing and communication services for the Northbrook Park District, while providing administrative and operational support to other Park District areas

General Responsibilities

The Administrative Divisions are responsible for the management of the District's administrative financial, human resources and risk management, information systems and marketing and communications activities. The budget includes property tax receipts, grants, development impact fees and investment income. The expenditures include administrative operating and support expenses, the capital repair and improvement program and expenses associated with special revenue funds. Funding is derived from the General and Recreation Funds. In addition to the General Fund, Administration manages the performance of the special revenue funds, including Recreation, Debt, Social Security, Employee Retirement (IMRF), Liability Insurance, Special Recreation, Paving and Lighting, Audit and Museum Funds.

Administration Division

Overview

Administration develops, recommends and implements long-range financial plans. The Division acts as primary liaison with the elected Board of Commissioners in setting financial priorities. The Division is responsible for adhering to the Open Meetings Act and Freedom of Information Act requirements. Administration prepares, maintains and files official Park District records, ordinances and resolutions in accordance with applicable statutes.

Finance and Technology Division

Overview

The Finance and Technology Division is responsible for the management of all areas of the District’s financials including financial reporting, analysis, forecasting and budgeting, debt management, payroll, accounts payable, audit programs, compliance requirements and cash management. The Division is also responsible for maintaining all areas of the District’s technology infrastructure. The Technology team areas of responsibility include system and network configurations, employee training and support, hardware and software procurement, database management, cyber security monitoring, server management, hardware maintenance and miscellaneous technology projects.

Finance

Finance is responsible for accounting processes including financial reporting to both internal and external parties.

Budget Preparation

The Division manages the annual operating budget process and works in conjunction with the Parks and Properties Division in preparing the District’s Capital Improvement Plan Staff tracks all capital project grants and spending from planning stage through project completion

Audit Program

Staff implements a program of periodic internal reviews, including petty cash and cash registers counts, payroll and inventory reviews and preparation of preliminary audit schedules for the independent public accounting firm.

Divisional Budget Analysis

Administrative Divisions

Debt Management

In conjunction with municipal advisors, staff assist the District with the sale of debt obligations and are responsible for meeting continuing disclosure requirements as defined by the Securities and Exchange Commission (SEC) Rule 15c2-12

Cash Management

Staff implements effective control of receipts and disbursements, reviews and monitors debt management procedures, protects cash and assets through sound internal control and invests surplus funds to earn a market rate of return and ensure the preservation of capital.

Records Management

Finance staff controls the District's records in compliance with the Local Government Records Act.

Information Technology Systems

The Department manages and maintains all voice, security and network infrastructure, as well as several end-user technologies. The Department coordinates all software and hardware purchases and implementation, as well as maintenance of a secure computer environment with reliable, usable data. The Department also performs in-house analytics and training on the District's computer applications.

Human Resources and Risk Management Division

Overview

The Human Resources and Risk Management Division provides a variety of services to the District in the areas of total employee compensation, employee benefits, risk management programs and training, performance management, personnel policies and procedures, recruitment and retention, maintaining employee files and union labor relations while ensuring the District is in compliance with Federal, State of Illinois and local employment and labor laws and regulations.

Total Employee Compensation Administration

The Division evaluates total compensation for all exempt and non-exempt personnel; researches, develops, and implements wage and salary policies; and researches and implements part-time wage schedules. The staff reviews biweekly payroll reports and monitors documented time for compliance with the Fair Labor Standards Act and other satisfactory internal controls

Employee Benefits

The Division implements and communicates benefit programs and policies including health and life insurance, workers' compensation, retirement plans, employee assistance, employee recognition, unemployment insurance, holiday, vacation and sick time, as well as employee recreation benefits.

Insurance Program

The District is a member of the Park District Risk Management Agency (PDRMA) Property/Casualty Program, a joint risk management pool comprised of park and forest preserve districts and special recreation associations. PDRMA provides coverage for property, liability, employment practice liability and workers compensation.

Risk Management

Risk Management staff coordinates the District’s loss reduction program in coordination with the Park District Risk Management Agency (PDRMA). This includes employee on-the-job safety through education, training, physical

Divisional Budget Analysis

Administrative Divisions

assessment and accident prevention along with the development of physical assessment and accident prevention procedures for Park District patrons and programs.

Performance Management

The Division works with managers and supervisors to ensure all employees receive an annual performance evaluation and the tools they need to be successful in performing their job duties.

Personnel Policies and Procedures Administration

The Division is responsible for developing and communicating personnel policies and procedures to all Park District staff while ensuring compliance with Federal, State of Illinois and local employment and labor laws.

Recruitment and Retention

The Division works with managers and supervisors to determine hiring needs, post new job openings and assist with job interviews and employee onboarding.

Maintaining Employee Files

The Division maintains personnel records for each employee utilizing the District’s HRIS software.

Union Labor Relations

The Division works with the collective bargaining unit to ensure the union contract rules and policies are incorporated to maintain a safe and equitable workplace for the employees.

Marketing and Communications Division

Overview

The Marketing and Communications Division provides a wide variety of support services to the entire Park District including marketing and branding, communications, public relations, graphic design and publications, photography and videography, website content management and maintenance and sponsorships and partnerships.

Marketing and Branding

The Marketing and Communications Division oversees the marketing and branding for District-wide and Division-specific projects. The Division is also responsible for the creation of overall brand strategy and standards for both visual and written collateral. In 2025, the Marketing and Communications team will lead a rebrand exploration for the Leisure Center.

Communications

Communications outreach includes the oversight of sixteen social media pages with a combined following of over 12,000 users, a Park District email database of 15,000 subscribers and a GolfNow list of 15,000, crisis communications, on-hold messaging, responses to public inquiries and implementation of the District’s Communications Plan. Staff also provide writing, content marketing and copy-editing services District-wide.

Public Relations

Work in this area includes writing and disseminating press releases, creating media connections, networking with area businesses and organizations, providing community outreach, conducting surveys, assisting with grant application narratives and writing and submitting award portfolio applications. Staff members also attend special events (both Park District and other community events), often staffing a marketing and information table to promote various programs and activities. A District-wide Public Relations Strategy project took place in 2024 with implementation slated for 2025.

Divisional Budget Analysis

Administrative Divisions

Graphic Design and Publications

The Division provides graphic design services for flyers, posters, banners, signage, postcards, social media, digital assets, advertisements and website use. Major print publications include three seasonal program guides mailed to 17,165 homes, a Spring Into Summer supplemental mailer, Momentum, the quarterly senior newsletter, the new Popular Annual Financial Report and various targeted mailing pieces.

Photography and Videography

Staff members attend events to capture photographs and video for historical and promotional purposes. Photos and video footage are shared via the website, social media channels and graphic design projects and are maintained in a comprehensive media library. In addition, a new video series, Northbrook in 90, was launched in 2024 to highlight various areas of both behind the scenes and forward-facing projects and initiatives.

Website Content Management and Maintenance

Marketing and Communications staff oversee and maintain content for the District’s three websites: nbparks.org, nbfitness.org and heritageoaksgc.com. In addition, as part of the cooperative 4th of July events with the Village of Northbrook, staff also manage the northbrook4thofjuly.com site. A project to develop a new District website is scheduled to be completed in 2025.

Sponsorships and Partnerships

The Division develops sponsorship opportunities to support events and facilities through monetary payments and in-kind donations from area businesses. Advertising is also sold for print, digital and large format marketing opportunities in facilities and parks.

Divisional Budget Analysis

Administrative Divisions

Divisional Budget Analysis

Administrative Divisions

Budget Highlights

Revenue

Total revenue is expected to increase compared to prior year budget by seven percent or $1.3 million to $16 0 million

Property taxes for the Division are expected to increase $1.2 million or 8.5% to $14.8 million. The higher levy for Special Recreation due to the Leisure Center renovation accounts for the majority of the Property Tax growth increase. Additionally, replacement taxes are expected to decrease $185,423 to $306,577 compared to the prior year budget based on estimates provided by the Illinois Department of Revenue.

Investment income is expected to increase $350,000 to $675,000 in 2025 compared to the 2024 budget. The District has seen higher Investment Income through 2024 as interest rates remained favorable. The 2025 budget assumes lower interest rate assumptions and conversative cash-to-invest estimates.

Finally, miscellaneous revenue is budgeted to increase $13,587 or 12.7% mostly due to increases in cell tower income with a new arrangement. Included in miscellaneous revenue is cell tower income ($49,920), employee health insurance contributions ($44,615) and advertising revenue ($14,000).

Salary and Wages

Employee wages total $1 9 million in 2025 and are expected to increase 10.7% or $188,240 compared to the 2024 budget and increase $432,602 compared to the year-end estimate The majority of the wage increase is driven by proposed merit adjustments and an additional marketing role that is assumed in budget but will be pending the results of a Divisional staffing assessment.

The 2025 budget includes a 4.0% merit and 1.8% discretionary pool increase for all Full-time Non-Bargaining Unit positions.

Employee Benefits

Benefits within the Administrative Divisions include employee healthcare, unemployment claims, the employer share of social security and pension benefits. The employer rate for IMRF costs will increase on January 1, 2025 to 4.08% compared to 2.69% in the 2024 calendar year. Employer pension costs are derived from many factors including employee salaries, length of service and investment returns on plan assets.

Benefits are expected to be higher by $49,716 to $567,260 compared to the 2024 budget. The higher budget number is due to updated health insurance estimates based on employee elections at the time of open enrollment.

Contractual Services

Contractual Services are expected to increase $148,078 or 8.9% to $1.8 million in 2025 compared to the previous year budget. The majority of the increase relates to higher legal, technology and professional services in 2025 compared to 2024 budget. Legal Services are expected to increase by $20,400 compared to prior year budget as additional services are projected. Professional services budget is also expected to increase for banking and financial fees related to the anticipated 2025 bond issue.

Computer and Data services total $445,235 and are expected to increase $32,161 compared to the 2024 budget and include annual maintenance, licensing and subscription services to manage the District’s infrastructure and applications in a secured environment. The District continues to make investments in cyber security following best industry practices Software or other costs specific to an individual Division have been allocated to that Division.

Divisional Budget Analysis

Administrative Divisions

Supplies

Supply costs are expected to increase by 5.2% percent in 2025 compared to the prior year budget, increasing $7,617 to $154,060 Supply costs include costs to support:

• Continued outreach at events by the Marketing and Communications Division

• Equipment, office and technology supplies

• Safety supplies

Miscellaneous

This category includes Divisional training and educational conferences such as NRPA, IPRA and SHRM (Society for Human Resource Management) expenses in the amount of $85,395

Debt

Debt expenses reflect the annual principal and interest obligations associated with the District’s outstanding bond issues Bond principal and interest payments in 2025 total $2 0 million and $610,713, respectively.

Bond Proceeds

The District intends to issue around $4.5 million in bonds in 2025

Capital Projects

Capital projects within the Administration budget reflect technology projects as identified within the CIP. The CIP was reviewed by the Board of Commissioners at the Committee-of-the-Whole Meeting on November 18, 2024

Divisional Budget Analysis

Division of Parks and Properties

Overview

The Division of Parks and Properties provides safe, well-maintained recreation areas to meet the needs of Northbrook Park District residents and to provide support to the other District Divisions.

Responsibility

Areas of responsibility include repair and maintenance of all properties owned or leased by the District. In addition, the Division manages planning and execution of capital projects and related grants.

The Division of Parks and Properties is funded from the General Fund and manages several Departments

Grounds Maintenance

Grounds Maintenance includes general maintenance and upkeep of all District grounds including turf, trees, shrubs and landscape areas as well as turf maintenance of various elementary and junior high school sites. Athletic Field Maintenance includes athletic field preparation, renovation and repairs of baseball, softball, soccer and football fields.

Work in this department also includes exotic pest/vegetation control, prairie maintenance, snow removal, outdoor ice rinks and special event support.

Golf Maintenance

The Golf Maintenance team cares for 36 holes of golf spanning 250 acres including the surrounding grounds and natural areas.

Trades and Facility Maintenance

The Trades and Facility Maintenance team repairs and monitors operations of buildings and facilities in the areas of electrical, heating, air conditioning, plumbing, custodial and minor building improvements. In addition, the Trades team maintains playgrounds and hard courts and assists with capital project construction.

Staff in this department maintain the District’s recreation facilities, support special events and maintain the ice sheets at Northbrook Sports Center.

The Trades and Facility Maintenance team also assists with the security systems of the District including door locks, keyless entry, alarm systems and camera systems.

Fleet and Equipment Maintenance

Fleet and Equipment Maintenance includes major and minor repairs and the selection and replacement of District fleet vehicles, equipment and other mechanical inventory along with maintenance of the District’s golf car fleet of over 90 units.

Planning and Project Management

Planning and Project Management staff provide technical and managerial work involving master design/planning, property annexation, capital project oversite and working in conjunction with the Finance Division in developing and managing the District’s annual five year Capital Improvement Plan (CIP).

Divisional Budget Analysis

Division of Parks and Properties

Divisional Budget Analysis

Division of Parks and Properties

Budget Highlights

The table below presents the individual functions that comprise the 2025 budget for the Division of Parks and Properties detailing how resources are allocated across the Division

Revenue

Revenue recognized within this budget primarily reflects reimbursement from athletic affiliates for costs incurred for field preparation (labor/material). Other revenue recognized within the Division includes proceeds from the sale of surplus equipment and employee contributions toward health insurance. The budget includes a $300,000 OSLAD Grant for Meadowhill Aquatic Center and a $150,000 State of Illinois line item grant managed by the DCEO Not included in the 2025 capital revenue budget is the revenue payment for the Leisure Center PARC Grant. The timing of the receipt of the grant is unknown and staff is conservatively budgeting projected payments in 2026.

Salary and Wages

Employee wages are budgeted to increase 4.4% or $80,054 to approximately $1.9 million compared to the 2024 budget, and up $185,986 compared to 2024 year-end estimates. The 2025 budget includes a 4.0% merit and 1.8% discretionary pool increase for all Full-time Non-Bargaining Unit positions.

The 2025 budget includes 24 Full-time Bargaining Unit positions. The existing Collective Bargaining Unit Agreement expires on April 30, 2025. Thirteen Full-time Bargaining Unit positions are included in the Parks and Properties Division budget. Three of the Full-time Bargaining Unit positions are included in the Golf Operations Division budget and eight Full-time Bargaining Unit positions are included in the Recreation Division budget The Parks budget reflects a merit increase of 2.75% effective May 1, 2025 for all Bargaining Unit employees, a rate consistent with the existing agreement.

Employee Benefits

Benefits include healthcare premiums for all benefit-eligible positions, unemployment claims, social

and pension expense for the Division. Relative to healthcare, the 2025 budget reflects employee coverage elections at the time of open enrollment.

Divisional Budget Analysis

Division of Parks and Properties

Benefits are budgeted to increase 2.9% or $17,684 to $617,278 compared to the 2024 estimate. The increase in expense primarily stems from staffing changes and updates to employee benefit plan elections.

Healthcare costs comprise the largest individual benefit expense for the Division. Overall costs are down slightly compared to 2024 estimates due to staffing transitions and updated employee elections.

Pension costs in 2025 total $58,950 and are expected to increase $19,408 compared to the 2024 budget. The IMRF employer rate costs will increase on January 1, 2025 to 4 08% compared to 2.69% in the 2024 calendar year. Eligible employees contribute 4.5% of their earnings toward pension benefits. However, the employer’s share will vary from year to year depending on many factors including annual investment returns, member demographics and actuarial assumptions.

Contractual Services

2025 contractual services total $1,043,982 and are up $111,756 compared to the 2024 budget. Nearly half of the budget increase relates to professional services including CMP and grant preparation The 2025 budget includes total professional services expenses of $235,200, up about $54,200 compared to the prior year budget.

Repairs and Maintenance

Costs are down $15,800 to $74,700 compared to the 2024 budget. The budget is used to address minor building and equipment repairs throughout the District, as well as planned maintenance. The decrease is primarily due to an increase for asphalt repair that was reflected in 2024 budget for $14,000.

Supplies

Supply costs budgeted at $362,543, down $19,923 or 6.2% compared to the 2024 budget. Total playground supplies are budgeted to be down around $17,000 in the 2025 budget. This reduction in playground supplies offsets other inflationary increases for janitorial, vehicle and equipment supplies.

Miscellaneous

This category includes Divisional training for staff members. The 2025 budget total is $36,238 and is aligned with employee growth and development initiatives. Training within the Division is job-specific and includes electrical, plumbing, landscape maintenance and attendance at conferences such as IPRA and NRPA.

Transfers

Departmental transfers reflect field preparation costs and other park maintenance services that are charged to the Recreation Division.

Capital Projects

Capital Projects total $1.9 million in 2025. Refer to Appendix A for a listing of all projects.

Divisional Budget Analysis

Division of Golf Operations

Overview

The Division of Golf Operations is dedicated to providing high-quality recreational golf experiences, maintaining high quality golf facilities and promoting the game of golf to both residents and guests.

Responsibility

The Division encompasses the following facilities and services:

• Heritage Oaks Golf Club includes the Classic 18 and Legacy 9 courses, Practice Range, Short Game Areas and Golf Shop Operations.

• Anetsberger Golf Course is a par-3 walking only facility designed for juniors, beginners and golfers of all ages.

• Northbrook Golf Academy provides expert PGA-credentialed instruction in state-of-the-art facilities, catering to golfers of all skill levels.

• Food Service Operations are conducted by a third party contractor.

Funding and Management

The Division primarily funds its operations through user fees, through the management of several areas.

Golf Administration

The Golf Operations team provides leadership and support for the operation, maintenance and enhancement of the three golf courses, Practice Range, Northbrook Golf Academy, indoor simulators and food service at Acorn Grill + Terrace.

Golf Operations and Golf Shop

The Golf Shop handles tee time reservations, daily fee collections, golf events, program registrations and pace of play control. The shop also offers accessories, equipment and apparel for sale. In the winter, the shop converts to an indoor instruction area.

Practice Facility and Northbrook Golf Academy

Heritage Oaks Golf Club features modern practice facilities and PGA-credentialed instruction in both group and private settings, providing a welcoming experience for golfers of all skill levels.

Anetsberger Golf Course

Located in Techny Prairie Park and Fields, this facility includes a short course, an 8,000-square-foot putting green, an acre of turf for pitching and chipping and two sand bunkers. It is closely integrated with Heritage Oaks Golf Club, offering a seamless progression for players.

Food Service

The Division oversees food service operations at Heritage Oaks Golf Club, utilizing external contractors for the coordination of food service and event rentals.

Divisional Budget Analysis

Division of Golf Operations

Divisional Budget Analysis

Division of Golf Operations

Budget Highlights

Overview

Golf operations at Heritage Oaks Golf Club officially opened on August 16, 2021 after being closed for the 2020 season for course improvements and the construction of a new clubhouse. The year 2022 represented the first full golf season following renovations and facility improvements. The new enhancements have had favorable impacts on Golf Operations revenue in 2023 and 2024 with continued growth expected in 2025

The table below presents the individual segments of the 2025 budget for the Division of Golf Operations, specifically detailing revenue and resources allocated by function.

Revenue

Total revenue is budgeted to increase $729,880 to $5.1 million in 2025. Revenue in 2025 will primarily be comprised of daily fees, cart rentals, golf instruction, merchandise sales and seasonal pass sales (Anetsberger Golf Course) as shown in the chart below.

Divisional Budget Analysis

Division of Golf Operations

Daily fees include green fees at both Heritage Oaks Golf Club and Anetsberger Golf Course along with practice range visits. Daily fees are expected to increase $424,987 to $3.1 million in 2025 compared to the 2024 budget.

Green fees by far generate the largest revenue stream for the Division representing 61% of the total projected 2025 revenue. The proposed budget is based on total rounds of 65,000, compared to 62,000 rounds in 2024.

Revenue from Golf instruction and leagues is recognized within program fees with an expected increase of $160,088 or 26.6% to $762,419 compared to the 2024 budget. Golf instruction revenue is expected to be $730,419, which is up 26% or $151,588 compared to the 2024 budget. League play is expected to generate $32,000 in program registration revenue in 2025. Indoor lessons are planned to continue at the Chalet facility at Meadowhill Park through March. Instructional programs are available for adults and youth in both private and group settings. The youth programs for ages 3-14 generate the majority of the total instruction revenue, offering a variety of instructional opportunities including summer camps, clinics, travel leagues and individual lessons.

Memberships can be purchased for play at Anetsberger Golf Course including junior, student, adult, senior and family options. Membership revenue is expected to be $37,530 in 2025, closely in line with the year-end estimates. Memberships range in price from $99-$399 and allow members to play up to 18 holes per day, Monday-Friday, and 9 holes on weekends and holidays for the entire golf season.

Rental income is expected to increase $42,171 to $674,021 in 2025 compared to the 2024 budget. The rental category includes rental fees for golf cars, simulators, pull carts and golf club equipment rentals. Car rentals are budgeted to total $528,901 for 2025, up $12,000 compared to the 2024 budget. The rental budget for cars reflects increased usage trends. Rental income also includes $93,670 in revenue from the two golf simulators in the clubhouse, up compared to $75,000 in the prior year budget. The simulator revenue is a combination of individual rentals and the simulator league program.

Miscellaneous revenue is forecasted to increase $4,069 to $87,040 in 2025 primarily reflecting license fee income from Open Kitchens for operating the Acorn Grill + Terrace at Heritage Oaks Golf Club.

Divisional Budget Analysis

Division of Golf Operations

Retail sales reflect merchandise and equipment sales. Merchandise sales are expected to generate $388,500 in total revenue in 2025, up by $95,500 compared to the 2024 budget.

Salary and Wages

Employee wages are expected to climb $223,269 or 12% to $2.1 million in 2025. The 2025 budget reflects a 4.0% merit increase and 1.8% discretionary pool for all full-time Non-Bargaining Unit positions.

Benefits include healthcare premiums for all benefit-eligible positions, unemployment claims, continuing education and the employer share of social security and pension benefits. Relative to healthcare, the 2025 budget reflects employee coverage elections at the time of open enrollment.

Total benefits are budgeted to decrease 2.5% or $12,682 to $496,741 compared to the 2024 budget, mostly due to actual individual benefit selections being lower than anticipated in prior year’s budget for new staff as well as golf positions becoming benefit eligible

Contractual Services

Contractual services are up 18.1% or $112,319 to $734,356 compared to the 2024 budget. The increase primarily reflects normal operating costs, higher cost for facility maintenance and increased credit card processing fees resulting from increased sales. The majority of the increase for 2025 is expected in the areas of financial fees, utility, insurance, ground and building maintenance services.

Repairs and Maintenance

Costs are budgeted at $49,800 and are up by $14,700 compared to the 2024 budget. The 2025 budget includes $25,000 for necessary building repairs.

Supplies

Supplies are expected to increase $128,909 to $829,130, which is 18% higher compared to the 2024 budget. The majority of this increase is driven by higher cost of goods sold and program supplies in alignment with increased sales. The budget also includes a $9,000 increase for plumbing irrigation supplies and an $8,750 increase for equipment supplies.

Miscellaneous

This category includes divisional training for all staff members. The 2024 budget totals $31,015 and includes maintenance workshops for supervisor training and attendance at conferences such as PGA and Golf Course Superintendent.

Debt

No debt is expensed within the Division of Golf Operations budget.

Capital Projects

The 2024 Capital Budget totals $698,250 and includes various machinery, equipment and building/land improvements.

Refer to Appendix A for a listing of all projects.

Divisional Budget Analysis

Division of Recreation

Overview

The Division of Recreation provides opportunities to learn new skills, gather information, socialize, exercise and spend leisure time safely and wisely through quality programs, services and special events.

Responsibilities

The Division of Recreation is responsible for customer relations, facility operations, programs and services at Techny Prairie Activity Center, Northbrook Sports Center, Leisure Center including the Senior Center, Ed Rudolph Velodrome, Meadowhill Aquatic Center, Northbrook Sports Center Pool, Northbrook Theatre, Village Green Center, Greenbriar Gymnasium, Northbrook Dog Park and fields and courts throughout the parks. The Division of Recreation is comprised of several departments: Ice Skating, Aquatics, Fitness, Athletics, General Interest, Early Childhood and Youth Programs, Seniors and Visual and Performing Arts.

The Recreation Division is a liaison to eight affiliate groups that operate in cooperation with the District. Recreation works closely with these groups, fostering effective communication to ensure quality programs and services. In addition, the Division provides a staff representative to the Northbrook Arts Commission and the 4th of July intergovernmental committee.

Recreation Division Administration

Administration

Recreation Administration provides overall support and direction for recreation programs and services for each age, ability and interest represented in our community.

Registration and Customer Service

Customer service staff process registration for programs, events, memberships, services and rentals and accept daily admissions for a variety of activities. Staff members generate various registration reports, maintain the ActiveNet database and prepare registration information for each brochure season.

Sports Center Operations

The District operates two NHL-sized indoor ice rinks (Rinks A and B) providing comprehensive skating programs for ages 3 through adults. Programs include figure skating (preschool, recreational and competitive), specialized classes, hockey (lessons and open hockey) and a variety of open (public) skating opportunities and special events

The rooms at the Sports Center are used to accommodate affiliate meetings, skater training, summer camps and rentals.

Skating School

The skating school is based on the US Figure Skating curriculum which includes classes for participants of all ages and abilities.

Instructional Hockey/Hockey Training Academy

A progressive instructional hockey program is offered through a contractual agreement with the Northbrook Hockey League (NBHL). NBHL also offers all on- and off-ice instruction for the summer Hockey Training Academy.

Divisional Budget Analysis

Division of Recreation

Public Skating

In addition to instructional classes, the District offers scheduled open skating sessions throughout the week and over holidays. Programs include open hockey, sticks and pucks and public skating. A Cosmic Skating program is offered on select Friday evenings from November-February

Freestyle Ice

The District provides Freestyle Ice time for figure skaters. District and area instructors provide private lessons or skaters can register for these times to practice solos or skills learned in group classes.

Skate and Dance Camp

The District offers summer youth camps for recreational figure skating. The popular Skate and Dance Camp includes instruction as well as open swim, crafts, cooking and field trips. The camp offers opportunities for beginners through more advanced levels.

Northbrook-On-Ice

The annual ice show, Northbrook-On-Ice, is the culmination of the 30-week Learn to Skate program, Freestyle Ice practice and the Icette program. The award-winning production features skating school participants of all ages and abilities as well as competitive skaters.

US Figure Skating Competition/Winter Welcome

The District has offered a skating competition each December, attracting competitors of various ages and abilities from several rinks in the area. The competition is a US Figure Skating sanctioned event that is hosted at the Northbrook Sports Center.

Affiliates and Rentals

After programming is scheduled, the District rents the majority of ice time to affiliate groups, including the Northbrook Hockey League, Glenbrook North Hockey Club, Teams Elite Synchronized Skating Club and the Northbrook Speed Skating Club for practices, games and tournaments. Any remaining ice time typically is rented by local teams, clubs and private parties.

Aquatics

Aquatics Operations

The District operates two outdoor swimming facilities with the following amenities:

Meadowhill Aquatic Center

Diving well with 1- and 3-meter boards

A body water slide and tube water slide

A play area for children under 10 years of age

25-yard, 8-lane lap pool

Concession area

Northbrook Sports Center Pool

Diving well: 1- and 3-meter boards, drop slide and climbing wall

Zero depth entry with interactive play features

Vortex pool

25-yard, 6-lane pool

Vending area

Swimming opportunities are available from Memorial Day through Labor Day with extensive public swim hours.

Divisional Budget Analysis

Division of Recreation

Aquatic Programs

The District offers a number of water orientation and swimming lessons for all ages and abilities. Private and group swim lessons are offered in a variety of formats to meet the schedules of the community. Water Fitness classes are offered for adult and senior populations and are included in the Techny Prairie Activity Center membership offerings. Designated lap swim times are programmed at both aquatic facilities and after-hours pool rentals are also available.

Athletics

Youth Leagues and Programs

The District offers house soccer, lacrosse and flag football leagues for youth starting in preschool. New in 2024, is a kindergarten Flag Football league was held at Wescott Park. When fields and courts are not in use, they are available for school district programs, affiliate use and community rentals. There is also a youth basketball league, which utilizes Glenbrook North High School, Greenbriar Gym, Techny Prairie Activity Center and Northbrook school districts.

Instructional programs for youth sports are held at the District’s indoor and outdoor facilities. Seasonal classes include volleyball, t-ball, lacrosse, basketball, football, soccer, pickleball and multisport classes.

Adult Leagues and Programs

The District offers softball leagues for adults. When fields are not scheduled, they are available for school district programs, affiliate use and community rentals. Pick-up basketball, soccer and volleyball programs are offered in addition to o pen gym sessions (basketball, pickleball and volleyball) held at Techny Prairie Activity Center and Greenbriar Gym.

Tennis (Adult and Youth)

The District maintains 18 outdoor tennis courts for public use. The courts are located at five park sites: Wood Oaks Green Park (8), Crestwood Park (4), West Park (3), Williamsburg Square Park (2) and Oaklane Park (1). The District courts are scheduled for lessons and available time is rented. The District also contracts with Northbrook Racquet Club and Glenbrook Racquet Club for group lessons, conducted both indoors at their sites and outdoors in District parks.

Pickleball

The District has installed six dedicated outdoor pickleball courts at Stonegate Park, two at Oaklane Park and two at Williamsburg Square Park. The courts are open for public use, lessons and rentals. Tennis courts at Crestwood Park and Wood Oaks Green Park are also lined for pickleball. Pickleball lessons and leagues are available on outdoor District courts from April through October and indoors from September to May at Techny Prairie Activity Center and Greenbriar Gym. Since 2022, four pickleball courts have been lined in the lighted inline hockey rink at Meadowhill Park to allow for evening play.

Batting Cages

Located in Techny Prairie Park and Fields, the batting cages for baseball and softball are open from mid-April through midOctober with additional hours for tournaments and adult leagues.

Summer and Holiday Camps (Athletics)

The summer athletic camps held at Techny Prairie Activity Center, Greenbriar Gym and/or the school Districts are popular. Shorter sports camps are also offered at District facilities during holiday and spring breaks.

Skate Park

The District’s only skate park is located at Techny Prairie Park and Fields and is hailed as one of the most popular in the area because of the concrete construction. Youth from Northbrook and many surrounding communities enjoy this

Divisional Budget Analysis

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amenity. Instructional classes and camps for the community are offered. New in 2024 a free event, Skate Fest, was added offering instruction and demonstrations to advertise offered programs.

Martial Arts

The District works with martial arts contractors to offer fencing and taekwondo classes for residents. Classes take place at Techny Prairie Activity Center.

Ed Rudolph Velodrome

The Velodrome in Meadowhill Park is one of only 22 banked outdoor quarter-mile bicycle tracks in the country. Thursday night races attract top cyclists from the Midwest. The District offers a youth program with training on Wednesdays and racing on Fridays. Northbrook residents can use the track when it is not reserved for races, training, rentals or soccer. Staff works with the Northbrook Cycle Committee to host programs at the facility during the summer.

Greenbriar Gymnasium

The gymnasium at Greenbriar School was a joint venture between the Northbrook Park District and School District 28. The gym provides dedicated indoor space and the opportunity to offer additional programming opportunities. The District can use this facility after school and during weekends, school holidays and vacation breaks. The gym offers one regulation high school basketball court, two side courts for volleyball and three pickleball courts.

Northbrook Dog Park

In 2013, the District opened a dog park at Coast Guard Park after signing an easement agreement with Underwriters Laboratories to allow the use of its driveway as an entrance to the park. The District created a 2-acre area for all dogs and a .5-acre area for small dogs, as well as a 37-spot parking lot. The facility also includes a shelter with tables and benches, a dog wash area and a drinking fountain. The facility is open to members daily until dusk year-round.

Leisure Center Operations

The Leisure Center offers a wide variety of programs for preschool-aged children, youth, adults and seniors. Programming is divided into the following categories: Early Childhood and Youth, School-Age Childcare and Enrichment, Visual Arts, General Recreation, Camps, Seniors, Performing Arts, Special Events and Rentals/Parties.

Early Childhood and Youth

The Leisure Center offers Sunshine Preschool and early childhood enrichment classes such as Wee Chefs, Kiddie Concoctions and Safety Town. Designed for children from 3-5 years of age, Sunshine Preschool is a multi-faceted program based on a philosophy of learning through play in a nurturing and supportive environment.

School-Age Childcare

The District, in cooperation with School Districts 27, 30 and 31, offers before- and after-school care (Adventure Campus) at five sites. This program is designed to be self-supporting with user fees covering all direct expenses.

Visual Arts

Visual Arts classes are an area of interest for children and adults at the Leisure Center. Instructional classes include ceramics, drawing, sewing, beading, painting, adult/child workshops and other arts and crafts.

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General Recreation

Several general interest programs are offered year-round for youth, teens and adults such as Chess Wizards, magic, cooking, nature and various one-time events.

Camps (General Recreation)

A variety of summer camp experiences is available for children ages 3-13. Each camp offers a recreational experience while promoting positive self-worth and skill development.

Leisure Center Parties/Rentals

Residents can enjoy the use of facilities by booking a party or room rental. Staff assists in making birthday celebrations memorable with the following themed parties: Sports, Princess/Superhero, Balloon Animals and magic Facility rentals allow outside groups to conduct meetings and special functions, rent the gym for sports activities and take advantage of the kitchen and library.

Senior Center

The Senior Center serves the leisure and social needs of the adult population age 55 and older. Membership is open to residents and non-residents for a nominal fee. Members enjoy a variety of free drop-in activities and receive a discount on trips and programs, along with quarterly newsletters. The Senior Center, located in the Leisure Center, provides recreation programs that include crafts, special interest groups, trips and special events. The Senior Center also provides services to meet the needs of this demographic

Lending Closet

In 2013, the District took over the operations of the Lending Closet, which allows residents to borrow medical equipment such as walkers, wheelchairs and crutches with a fully refundable deposit.

Performing Arts

Performing Arts are popular at the Leisure Center with classes in music, dance and drama, as well as an active theatre program specializing in productions by and for children. When the theatre is not in use, the space is rented to performing groups and used for other programs and events.

Northbrook Theatre for Young Audiences

NTYA is one of the few professional theatres in the Midwest dedicated specifically to Theatre for Young Audiences and the only professional Theatre for Young Audiences in Illinois within a Park District. Shows are performed by professional actors providing an introduction to the live theatre experience for young children.

Northbrook Theatre for the Very Young

In 2023, Northbrook Theatre began offering Theatre for the Very Young. These performances, designed specifically for children ages 0-5 and their caregivers, are performed by actor/educators or “teaching artists.” Theatre for the Very Young is participatory, multi-sensory theatre, where the very young audience is invited to be a part of the experience in an immersive performance atmosphere.

Performing Arts Classes

The Performing Arts Department offers classes in theatre and improv as well as private lessons in voice, piano and dance. The Northbrook School of Dance provides a variety of classes for ages two and older in both a recreational and recitalbased format, while Drama classes are available for ages three and older culminating in a performance for participant

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families at the end of each session. New performing arts classes for seniors ages 55 and up were added to the offerings in 2024.

Northbrook Theatre Youth Company

The Northbrook Theatre Youth Company (NTYC) presents several “theatre by youth for youth” productions each year. The program is designed for youth actors in grades 3-8. Additionally, Youth Company produces an all teen production for actors ages 12-18 annually.

Community Theatre

Northbrook Theatre's award-winning Community Theatre program performs two multigenerational productions annually for participants ages 9-adult. This program, open to any participant that fits the age requirements, encourages families in our community to participate together and often features actors who are siblings, parents and their children and grandparents. No previous theatre experience is required to audition.

Performing Arts Summer Programming

In the summer, the Performing Arts Department offers professional Performing Arts Workshops. Session attendance averages between 60 and 100 participants ages 8-13 The program meets five days a week to immerse participants in the performing arts, offering daily exposure to music, dance, drama and rehearsals for final performances. Theatre Arts culminates in a public performance of an age-appropriate production. Performing Arts Workshops also offer recreational activities and field trips for a well-rounded experience.

Cultural Arts Summer Programming

There are two camp offerings involving cultural arts: Lil’ Artists Camp is for children ages 5-7 and explores performing and visual arts equally. Additionally, Artistic Explorers is offered for artists ages 8-11 and emphasizes multiple forms of visual arts. Tie dye, ceramic, painting and craft workshops and classes are also offered.

Theatre Rentals

In addition to District programs, the Performing Arts Department cooperates with local groups such as Bravo Theatre, Star Dance Studios, Congregation Beth Shalom, NSSRA and other local music, dance and drama groups. These groups rent during times when the theatre does not have a performance scheduled, and Park District staff members provide technical and artistic expertise to enhance the presentations. The theatre is also rented by various organizations as a meeting space.

Recreation Special Events

The District offers many special events during the year, including Fishing Derby, Breakfast with the Bunny, Tuesdays in the Park, Liberty Loop 5K, Liberty Lap Fun Run, Kids' Duathlon, Cardboard Regatta, Touch-A-Truck, Halloween Family 3K, Halloween Pet Parade, Autumnfest, Turkey Shoot Free Throw Contest, Northbrook Brewfest, Party on the Green, Grapes on the Green, and Breakfast with Santa. Special events are unique activities that are held during a short, specific period of time.

The District partners with the Village of Northbrook to provide residents with 4th of July festivities including a bike parade, parade and fireworks show. The Village co-sponsors Grapes on the Green, a new wine event added in 2023, and Northbrook Brewfest. In 2024, the Village and Park District partnered to present Paint the Prairie, a plein air painting competition at Techny Prairie Parks and Fields.

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Techny Prairie Activity Center

Techny Prairie Activity Center opened to the public on January 1, 2021 offering a wide variety of programs for preschoolers through adults and seniors. Programming is divided into several categories including Fitness Center, Indoor Track, Personal Training, Group Fitness, Rentals/Parties and Childcare. Athletics programs and camps held at this facility are noted in the sections above.

Fitness Center

The Fitness Center offers memberships and daily admission for individuals ages 13 and older for access to the fitness floor and the indoor track

Group Fitness

A wide variety of group fitness classes such as Pilates, Yoga, Zumba®, Werq, Cycling, Barre, W.O.W., Les Mills Body Pump™, and others are offered in the two fitness studios. These classes are included with a membership or daily admission fee. In addition, specialized fitness classes are offered for a fee including Parkinson’s Wellness Recovery, Goat Yoga and Puppy Pilates, Yoga for Arthritis and Osteofit Fusion Low impact classes such as Aqua Fitness, Tai Chi, Move It & Lose It, Chair Yoga and others are offered at the Leisure Center and are included with membership but also have a non-member registration option.

Indoor Track

The indoor track is eight laps to a mile. Use of the indoor track is available with a fitness membership, a track only membership or payment of a daily admission fee.

Personal Training

Personal training is available for 1-on-1, partner and small group sessions. Individuals can pay as they go or purchase a punch pass for multiple sessions.

Rentals/Parties

Residents can enjoy the use of facilities by booking a party or room rental. Staff assists in making birthday celebrations memorable with themed parties. Facility rentals allow outside groups to conduct meetings or special functions in the Prairie Room and rent the gym for sports activities. Also, individuals can rent the Prairie Room and its kitchen for selfplanned parties and meetings.

Childcare

Childcare for members and facility users is offered in the Kids’ Corner Room while adults are on the premises. Individuals can pay as they go or purchase a punch pass for multiple sessions.

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Budget Highlights

Overview

Revenue is expected to improve in 2025, increasing $643,031 or 6.9% to $9.9 million compared to the previous year budget, and up $630,878 compared to the 2024 year-end estimate.

The 2025 budget assumes consistent participation in Leisure Center programs despite building renovations beginning in August 2025. Programs are planned to be relocated throughout the recreation facilities which may have some minor implications throughout the budget. However, the 2025 budget estimates no material revenue impacts in total based on the relocation of programming due to the Leisure Center renovation.

Revenue generated from programs is by far the most significant revenue stream for the Division. Program revenue is expected to comprise 69.7% of the total 2025 Divisional revenue, followed by facility rentals (15.0%). The 2025 budget reflects an improvement in overall program participation, as camps and before/after school programs are expected to climb $185,044 and $101,966, respectively, compared to the 2024 year-end estimate.

Recreation Division Revenue

Daily Fees

Daily fees are budgeted to decrease $66,845 to $742,744 in 2025 compared to the 2024 budget and a $26,995 or 3% decrease compared to the 2024 year-end estimate. The 2025 budget for daily fees includes adjustments for lower ticket sales for Northbrook Theatre for Young Audiences (NTYA) impacted by renovations. MAC Daily Fees are budgeted lower compared to prior year budget due to normal pool opening schedule and transitioning the first hour of open swim to a membership only strategy. The decline in daily fees is anticipated to be partially offset by an increase in membership revenue.

Freestyle Ice sessions represent the largest activity within daily fees as revealed above. Freestyle Ice is budgeted to generate $242,770 in revenue in 2025 and is closely in line with the 2024 budget and the 2024 year-end estimate. Freestyle sessions provide skaters time to work on competitive routines, practice skills or take private lessons.

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Program Fees

Program fees are expected to increase $491,197 to $6.0 million compared to 2024 year-end estimates. It should be noted that the top four program areas highlighted below are expected to generate 79% of the total program revenue for the Division in 2025

The table below details program fees for the 2025 budget, 2024 year-end estimates and results from 2023.

Summer Camps are expected to generate the highest level of program revenue in 2025. Camp revenue is expected to increase to $1.9 million, up about $185,044 or 11% compared to the 2024 year-end estimate. The summer camp 2025 budget revenue is up significantly compared to 2023 results

Adventure Campus program revenue is expected to grow in 2025, up $101,966 to $1.6 million compared to the 2024 estimate and will be slightly lower compared to the 2024 budget. Demand for these services continues to remain strong. Staffing for these programs has been a challenge in recent years but the District has evaluated and improved processes in marketing and recruitment efforts in recent years.

Youth Athletics is up $25,880 or 4% compared to the 2024 estimate, mostly driven by higher revenue totals for youth sports in-house programs. Additionally, Adult Athletics revenue has trended higher in 2024 and is estimated to be $28,408 higher in 2025 compared to the 2024 budget. The majority of this revenue increase is due to favorable totals for tennis.

Memberships

Membership fees are expected to increase for 2025 totaling $1.5 million up $247,918 compared to the 2024 budget.

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Memberships include TPAC fitness center and track memberships, pool passes and splash cards, senior center memberships and dog park memberships. The 2025 budget increase primarily relates to higher totals for TPAC facility memberships budgeted at $842,001 and up by $179,801 compared to the 2024 budget total of $662,200. Personal training is also budgeted higher at $254,250 and up $49,825 compared to the prior year budget. Pool memberships at MAC and Sports Center pools are budgeted at $170,073 and $138,560, respectively, in 2025. Pool memberships are estimated to be up 9% compared to the 2024 estimate due to a change in promotional strategy for memberships and splash card sales.

Rentals

Rental income primarily includes revenue of $990,378 generated from rink rentals and $347,443 for court/field rentals at park sites. Total rentals are budgeted at $1.5 million, higher by about $256,816 or 21% compared to the 2024 budget. Park sites are budgeted at $347,443 and are expected to improve $21,998 or 7% compared to the 2024 estimates.

The table below details rental income for the Division.

* Courts, fields, shelters and related affiliates

Miscellaneous Income

Miscellaneous revenue totals $174,271 in 2025 and includes $55,076 in employee health insurance reimbursements. Additional miscellaneous revenue includes items such as grants, sponsorships and vending income. The budget includes $15,000 for theatre grants, $41,100 event sponsor and $15,000 for vending income.

Recreation Division Expenses

Salary and Wages

Employee wages are expected to increase $232,396 or 4% to $5.8 million in 2025, compared to the 2024 budget. The 2025 budget is up $756,528 or 15% compared to the 2024 estimate primarily due to administrative staff changes and open positions throughout the year. The 2025 budget reflects a 4.0% merit increase and 1.8% discretionary pool for full-time staff. The salary budget assumes full staffing levels and also includes estimates for anticipated salary market adjustments based on salary survey for full-time staff. Roughly 54% of the total work force costs in the Recreation Division are provided through part-time positions, while full-time wages represent 46% of the total expense as revealed in the table below.

Below is a summary of the salary and wages across the top ten recreation category areas.

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Employee Benefits

Benefits include healthcare premiums for all benefit-eligible positions and unemployment claims for the Division. In addition, the employer share for social security and pension benefits is also included within the Divisional budget. Relative to healthcare, the 2025 budget reflects employee coverage elections at the time of open enrollment.

Division of Recreation benefits are forecasted to total $1.3 million, up $140,227 or 12.6% compared to the 2024 budget, and an increase of $183,756 compared to the 2024 year-end estimate The majority of benefits relates to employee health insurance elections and is budgeted at $660,050, up $70,279 compared to the 2024 budget.

Pension costs are up $49,781 to $134,706 compared to the 2024 budget primarily reflecting an increase in the employer rate from 2.69% to 4.08% in 2025. Eligible employees contribute 4.5% of their earnings toward pension benefits. However, the employer’s share will vary from year-to-year depending on many factors including annual investment returns, member demographics and actuarial assumptions.

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Contractual Services

Contractual services are expected to increase 8.4% or $202,406 to $2.6 million compared to the 2024 budget. As previously discussed, program revenue for 2025 is forecasted to increase compared to both the prior year budget and year-end estimates. Given the increase in demand, program expenses have been growing to support the increase in program offerings. The majority of the contractual services increase compared to prior budget was for independent contractor services of $582,587 up $29,385 versus the 2024 budget which has been adjusted to support the level of program offerings.

In addition to the costs mentioned above, other significant expenses include utilities of $466,166 and the Division’s share of PDRMA premiums at $180,973, with premiums up $55,345 compared to the prior year budget. The 2025 budget increases for these areas represent around 55% of the contractual services increase for the Division.

Below is a summary of the contractual services expenses by category area.

Repair and Maintenance

Repair costs are budgeted to increase 12.4% or $10,448 to $94,898. This includes funding for building repairs at $59,650 and equipment repairs of $33,248. The increase in costs is primarily related to various HVAC and electrical repairs at TPAC and planned equipment repairs to Sports Center Pool. The decrease to 2024 estimate relates to a one-time equipment repair at Meadowhill Aquatic Center

Supplies

Supplies are budgeted to increase 7.7% or $53,400 to $748,329 compared to the 2024 budget and increase of $167,281 compared to the 2024 year-end estimate. Program supplies represent the majority of the increase and are expected to increase 8.5% or $34,045 to support the increased program offerings in 2025.

Miscellaneous Expenses

Miscellaneous expenses are budgeted to increase $43,226 to $197,525 compared to the 2024 budget and increase $44,247 compared to the 2024 year-end estimate. This category includes Divisional training ($89,050), program scholarships ($48,000) and coaching credits for parents who volunteer ($25,475). Training represented the majority of the

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increase with a $20,301 compared to the 2024 budget. Scholarship expense is also expected to increase by about $8,000 compared to the previous year budget.

Departmental Transfers

Departmental transfers reflect field preparation costs and other park maintenance services that are charged to athletic affiliate budgets. Maintenance costs are reviewed by staff on an annual basis.

Debt

No debt is expensed within the Recreation Division budget.

Capital Projects

Projects for the Division total $6.8 million for 2025 and include improvements for MAC and Leisure Center renovations, recreation machinery and equipment, professional services and other projects. For a full listing of all District-wide projects refer to Appendix A.

Appendix A 2025 Capital Improvement Plan

Appendix B

Appendix C Operating/Non-Operating Surplus by Fund

Appendix D Detail by Fund

General Fund

Recreation (NSSRA)

Appendix D Detail by Fund

Appendix D Detail by Fund

Paving & Lighting Fund

Appendix D Detail by Fund

Illinois Municipal Retirement Fund

Appendix D Detail by Fund

Appendix D Detail by Fund

Capital Project Fund

Expenditures

Appendix E

Employee Headcount by Type

The Park District has several classifications of employees. The first distinction is if the employee works more than 1,000 hours per year. These employees contribute to and eventually may be eligible for retirement benefits from the Illinois Municipal Retirement Fund (IMRF). Within the IMRF classification are year-round, full-time; year-round, part-time; and seasonal, part-time employees. Full-time employees receive additional benefits, such as vacation and health insurance. Part-time IMRF employees receive paid time off benefits similar to the vacation benefits offered to full-time staff, but at a reduced amount.

Non-IMRF employees work less than 1,000 hours per year but may work many hours during the summer season, such as camp counselors or pool lifeguards. In addition, some part-time, non-IMRF employees work throughout the year as program instructors for special projects or programs.

The table below illustrates the allocation of full-time and part-time IMRF positions by Division for the previous, current and upcoming budget years

During 2020 the District reduced the number of seasonal workers hired back within the Golf Maintenance Department as full-time maintenance labor was reallocated to leverage capacity experienced within the Recreation Division. The District continued to reduce staffing in 2021 reflecting the impact to program participation caused by the pandemic.

The 2025 budget assumes similar full-time headcount as the prior year budget. The part-time IMRF totals have increased due to changes in the operational structure. Total employee headcount totals are more in line with the pre-pandemic levels as staffing has increased relative to the lower levels in recent years.

Appendix F Performance Measures

The District reviews and evaluates a variety of Performance Measures which serve as a management tool and benchmark progress toward accomplishing the District’s mission, goals and objectives across all Divisions.

Our Mission is to enhance our community by providing outstanding services, parks and facilities through environmental, social and financial stewardship. The monitoring and improvement of our Performance Measures supports our vision to be recognized as a national leader in delivering innovative services based on responsiveness, trust and accountability to our community.

Financial – Performance Measures

Division goals include:

• Maintain healthy fund balances in accordance with policy.

• Manage capital project spending based on District approved plans.

• Improve financial sustainability and the percentage of non-tax revenue.

• Demonstrate sound financial management and financial stewardship of taxpayer funds.

Notes:

Strong fund balances are maintained above policy target of managing to 50% of total operating expenditures in the General Fund.

Appendix F Performance Measures

Notes:

Capital spending increased significantly in 2020 related to the construction projects at Techny Prairie Activity Center, Heritage Oaks Golf Club and in 2021 the Northbrook Sports Center.

Notes:

The District has a goal to continue the Financial Sustainability Plan (FSP) process through collaboration among the Recreation and Finance Divisions to study the FSP information, adapt as necessary and apply findings to program and service offerings and pricing strategies.

Appendix F Performance Measures

Golf Operations – Performance Measures

The Division has a goal to improve the overall quantity and quality of rounds played and revenue statistics in alignment with the Golf Operations Division budget and District financial goals.

Notes:

Lower round totals in 2020 and 2021 are due to course closure during clubhouse construction and course renovation. The 2024 round total is one of the highest in recent District history.

Notes:

The 2024 merchandise sales estimated totals are significantly above pre-pandemic results in 2019.

Appendix F Performance Measures

Recreation – Performance Measures

The Division’s goal is to improve membership and program statistics in alignment with the Recreation Division budget and District financial goals. The Fiscal Year 2024 data is the latest available through November 2024.

Notes:

Techny Prairie Activity Center opened in 2021 and offered annual and monthly memberships. The District continues to focus on membership renewal and retention with a variety of promotional campaigns and staff strategies.

Appendix F Performance Measures

Notes:

Both pools were closed in 2020 due to the pandemic. In 2021 Meadowhill Aquatic Center was open and the Sports Center Pool was closed due to the roof replacement project. Attendance figures do not include daily visits by the District’s summer camps or rentals.

Notes:

Senior Center memberships were especially affected during the pandemic. Staff continue to engage with the senior community to provide programs and activities to this important segment of the community.

Appendix F Performance Measures

Notes:

Total Scholarship Awards granted increased significantly in 2023 following increased offerings available to a larger number of participants for before and after school programs. Scholarships do not include pool memberships.

Appendix F Performance Measures

Notes:

Activity registrations increased significantly in 2024 for both Early Childhood and Youth. Adult registrations decreased slightly in 2024 compared to 2023 Activity registrations include programs only and do not include adult league rosters, drop-in programs and memberships.

Marketing and Communications – Performance Measures

The Divisional goal is to increase outreach and engagement with the community to continue to build awareness of District offerings.

Notes:

Social media growth is organic in most cases with some paid marketing to targeted segments.

Appendix F Performance Measures

Notes:

The email subscription list is built through engagement opportunities at community events and through print publications. The decrease in 2024 is the result of a list clean-up to delete bounced or bad email addresses.

Notes:

In an effort to improve programs, events and amenities, a comprehensive survey process was developed in 2023 to create annual benchmarking data for year-over-year comparison purposes.

Appendix G Glossary

Annual Budget – A plan proposed by the Park District Board of Commissioners for raising and expending monies for the recreation interests of residents

ACFR – Annual Comprehensive Financial Report

Appropriations – Amounts expended for the administration, maintenance and management of properties and programs for the Northbrook Park District

B & A – Budget and Appropriations Ordinance considered by the Board of Commissioners

Board of Commissioners – Elected board of seven, elected at-large by residents of the Northbrook Park District

CIP – District-wide Capital Improvement Plan

CPRP –Certified Park and Recreation Professional, a designation for professionals with a bachelor’s or higher degree, who meet certain years of experience and successfully pass a NRPA examination

Committee-of-the-Whole – Board of Commissioners Committee consisting of all the Board members and chaired by the Board President

Deferred Projects – Capital projects that were appropriated and considered important enough for continued work in the next fiscal year

EAV – Equalized Assessed Valuation, property value on which real estate taxes are levied

Fund – Fiscal and accounting tool with a self-balancing set of accounts to record revenue and expenditures

GFOA – Government Finance Officers Association, a group that promotes the professional management of governments for the public benefit.

IAPD – Illinois Association of Park Districts, a statewide organization of park districts that promotes quality of life through education, research and advocacy

IMRF – Illinois Municipal Retirement Fund, a state-established retirement fund for municipal workers

IPRA – Illinois Park and Recreation Association, a statewide organization that provides education, networking and resources for park and recreation professionals

Major/Non-Major Funds – A fund is considered major if it is the primary operating fund of the District or its assets, liabilities, revenues or expenses are at least 10% of the corresponding total for all funds.

Modified Accrual Accounting – An accounting method commonly used by government agencies with revenues recognized when they become available and measurable and expenditures generally recognized when liabilities are incurred

Appendix G

Glossary

NRPA – National Recreation and Park Association, an organization committed to improving the health of communities for all people through parks, recreation and conservation

NSSRA – Northern Suburban Special Recreation Association, an association of 13 park districts and villages that pool resources to serve adults and children with special needs

PDRMA – Park District Risk Management Agency, an association of more than 150 park and conservation districts that pool resources to maximize safe park conditions while managing the risk of recreation activities

Tax Levy – The amount of property tax dollars the Park District requests in the subsequent fiscal year

Tax Rate – Derived by dividing the tax levy by the total EAV

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2025 Capital Improvement Plan

FINAL – January 21, 2025

Our Mission

To enhance our community by providing outstanding services, parks and facilities through environmental, social and financial stewardship.

Our Guiding Principles Our Vision

To be recognized as a national leader in delivering innovative park and recreation services based on responsiveness, trust and accountability to our community.

Building Strong Relationships and Community

We recognize the positive impact we have on people’s lives and constantly strive to improve the quality of life for the people we serve.

We build meaningful and lasting relationships based on strong values, a common purpose and mutual respect.

We value diversity and actively seek people with different perspectives and experiences.

We support achieving balance in our professional and personal lives.

Honesty and Integrity

We maintain the highest possible ethical standards.

We communicate honestly and transparently.

Accountability and Respect

We strive to deliver results that add value to the community we serve.

We recognize that each of us has a choice in what we do and how we do it.

We learn from our mistakes and focus on continuous improvement.

Professional Growth and Innovation

We support efforts that will enhance, educate and develop our employees.

We encourage creativity and innovation.

Teamwork

We appreciate that all of us are more effective than any one of us.

We encourage collaboration and collective problem solving.

We create an integrated organization free of boundaries.

We embrace the diversity of our team.

Pursuing Excellence

We believe our efforts make a difference as stewards of our community.

We recognize that being good is simply not good enough.

Visit us at nbparks.org.

Introduction

This Capital Improvement Plan (CIP) is the Northbrook Park District's forecast of administrative, park, facility and golf projects and purchases for Fiscal Year 2025 (FY 2025). This includes the repair and replacement of existing equipment and vehicles.

The 2021 Update of the District's 2026 Comprehensive Master Plan (CMP) was adopted by the Board on March 30, 2022. This CIP has been developed using the Goals, Strategies and Action Plan from the 2021 CMP to determine project ranking and prioritization. The 2021 CMP Goals and Strategies are included in this document along with an updated Action Plan.

CMP Goals

Goal 1: Indoor Assets

Address existing indoor assets and recreation facility needs

Goal 2: Outdoor Assets

Maintain and update existing outdoor recreation assets to provide quality parks, trails and outdoor facilities

Goal 3: Acquisition & Development

Address park and open space level of service gaps and distribution deficiencies

Goal 4: Program Strategies

Evaluate and adjust programs and marketing methods to provide high-quality offerings that meet community needs

Goal 5: Community Outreach

Build support, trust, communication and awareness within the community

Goal 6: District Responsibility

Conduct operations with fiscal responsibility to maintain quality parks, facilities and services in a sustainable fashion, including continued development and partnership opportunities

Capital Improvement Project Guidelines

The project must:

• Have a monetary value of at least $30,000

• Have an anticipated useful life span of at least three years

• Create or renovate a fixed asset

• Support the Goals, Strategies and Action Plan as outlined in the 2021 CMP Update

Included within the guidelines above are the following items:

• Purchase, improvement and development of land

• Purchase and replacement of equipment and machinery

• Planning and engineering costs related to specific capital improvements

• Renovation or expansion of existing facilities

The CIP process begins with the submission of project requests by each Division. These projects are reviewed and evaluated by the Senior Leadership Team with input from knowledgeable staff members. Projects are prioritized based on the District's overall goals and anticipated funding. All project costs are estimates based upon quotes provided by contractors and consultants for specific equipment or the project scope as defined at the time of publication. Projects are compiled into a comprehensive document that is presented to the Board for review and approval to proceed.

Following approval, the CIP is available electronically at nbparks.org and in person at the Joe Doud Administration Building. A summary of the CIP is also included in the Annual Budget.

Project Funding

Projects are funded through a combination of general tax revenues, surplus from fee-for-service revenues, bond proceeds, development impact fees, grants and donations.

The proposed CIP allows the District to make capital expenditures over time with appropriate coordination among the Divisions. The CIP also includes funding for improvements recommended by the Americans with Disabilities Act (ADA) Transition Plan.

For FY 2025, the District proposes allocating $9,922,250 towards capital improvement and replacement projects. Of the $9,922,250 budgeted, $1,185,750 is a rollover allocation from FY 2024 for delayed or ongoing projects or equipment awaiting delivery and $8,736,500 is for new capital projects or equipment purchases.

The proposed FY 2025 CIP is funded from a number of financial sources available to the District. This chart on the following pages illustrates the source of funds used in the FY 2025 CIP.

2025 CIP Highlights

• Completion of the renovation of Meadowhill Aquatic Center.

• The start of construction for the Leisure Center renovation.

• Continued development of the Golf Master Plan for Heritage Oaks Golf Club and Anetsberger Golf Course.

• Facility assessments for Northbrook Sports Center, Village Green Center, the Chalet at Meadowhill Park and the storage facility at 1605 Illinois Road. Also included is assessment of the batting cage equipment and facility.

• Asphalt and concrete maintenance of parking lots and pathways at facilities and parks.

• Continued investment in the District’s athletic fields and hard courts.

• Continued implementation of the District’s updated fleet replacement cycle of 10-15 years for licensed vehicles.

• Additional highlights include IT hardware replacements and golf course equipment replacements.

Manager’s Account Guidelines

By reviewing records as far back as 1987, staff determined the original intent of the Manager’s Account was to inform the Board of Commissioners of projects and purchases that would fall inside the Executive Director's purchasing authority. At the time this process was implemented, the Executive Director was referred to as the District Manager, hence the creation of the Manager’s Account.

The purchasing authority maximum is set by the Illinois Park District Code and approved by the Board of Commissioners. As the current purchasing authority of the Executive Director is $30,000, staff determined it would be prudent to classify projects that meet the CIP classification and are between $10,000 and $30,000 as Manager’s Account projects. Manager’s Account projects are listed in the CIP.

Useful Life Methodology and Frequency of Replacement Guidelines

The District utilizes multiple sources to determine appropriate life cycles and the subsequent need for improvement and replacement. This includes, but is not limited to, the Illinois Department of Natural Resources (IDNR) Useful Life Criteria, the District's CMP and manufacturer guidelines. These criteria provide a guidepost, not a fixed rubric. Staff evaluate each amenity annually and prepare a recommendation. Some amenities last longer than projected, others do not.

Highlighted Lifecycles

Hard Courts

HVAC Equipment

Playground Equipment

Special Use Fleet Vehicles

Years

Years

Years

Years

High Use Fleet Vehicles 10-12 Years

Golf Car Rental Fleet 6-10 Years

Cooperative Purchasing and Surplus

All licensed vehicles recommended for purchase in the CIP will be procured via a cooperative purchasing program. This is a legal option under the Governmental Joint Purchase Act. All non-licensed equipment will be procured via a cooperative purchase program or competitive bid.

Vehicles and equipment scheduled for replacement will be either traded in, sold via auction with funds returning to the District or disposed of in a sustainable manner.

Proposed Investment Levels

The proposed CIP continues to support the Goals, Strategies and Action Plan identified in the 2021 CMP Update. The chart on the following page illustrates the proposed CIP investment levels for each area of the District.

Comprehensive Master Plan Goals

2021 Comprehensive Master Plan Update Action Plan

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Project Description Worksheets

Comprehensive Master Plan

Project Scope:

The District is reaching the end of its 10-year Comprehensive Master Plan originally adopted February 22, 2017, updated in 2021 and adopted by the Board March 30,2022. The placeholder to begin funding the new Comprehensive Master Plan. The process will included extensive input, assessment and planning.

Project Scope:

To gather data for long-term maintenance, replacements and future planning in preparation for the District's next Comprehensive Master Plan, facility assessments are recommended to be conducted at several locations. These include the Northbrook Sports Center, Village Green Center, the Chalet at Meadowhill Park, the storage facility at 1605 Illinois Road and the batting cage equipment and facility at Techny Prairie Park and Fields.

IT Computer and Technology Equipment Replacements

Project Scope:

The Technology Department conducts an equipment replacement project annually to stay current with operating systems and security protocols. This project includes replacing equipment that has reached the end of its lifecycle including laptops, desktops, phones, printers, projectors and projection screens along with continued security upgrades and hardware replacements such as switch replacements, firewalls and wireless access points. This annual technology project includes the investigation of moving server storage out of Village Green Center.

Project Planning and Construction Placeholder

Project Scope:

The Board of Commissioners has discussed the possibility of holding an Envision & Prioritize Workshop in 2025. Staff recommends including a placeholder in the budget to provide the Board with the flexibility to initiate and develop future projects without requiring additional budget adjustments. Funds would only be used with direction from the Board of Commissioners.

Golf Infrastructure Assessment and Master Plan

Project Scope:

In the February 2023 Envision & Prioritize Workshop, the Board of Commissioners reached consensus that a Golf Master Plan encompassing long-term needs should be developed for the golf assets owned and maintained by the District.

As part of the 2024 CIP, the Golf Master Plan has been developed, with recommendations to be presented to the Board in 2025. This acts as a placeholder to fund professional services for future golf course projects at the direction of the Board of Commissioners.

Golf Cart Path Replacement

Project Scope:

As part of the 2024 CIP, pavement cores of the deteriorating cart paths at Heritage Oaks Golf Club were obtained. Following analysis of these core samples, the cart paths will be evaluated for future maintenance and/or replacement in conjunction with the Golf Master Plan.

Range Servant Golf Ball Management System

Project Scope:

This project includes the replacement of the Range Servant Golf Ball Management System hardware plus the addition of the Hopper 15, a 15,000 golf ball storage hopper, at the Practice Range. The current unit was purchased in 2010, was salvaged as part of the 2021 construction project and is past its useful life. Replacement of the system allows for proper mechanical functionality while the new hopper will expand distribution capabilities of the automated golf ball dispenser system.

Range Shade Structures

Project Scope:

This project is for the addition of shade structures for several locations at Heritage Oaks Golf Club including five Tornado shade structures at the Practice Range that will complement the clubhouse and range architecture, 100 feet of cantilevered shade at the Academy Tee on the east side of the range and a smaller cantilevered shade at the bag drop area in front of the clubhouse.

The shades offer 99% UV protection and can reduce temperatures by 15-20 degrees, enhancing comfort and safety for range patrons, Academy participants and staff members. The shades will also improve visibility of phone and tablet screens for TrackMan Range app use. The enhanced user experience is expected to drive further engagement and revenue growth.

Facility Renovation

Project Scope:

At the February 2023 Envision & Prioritize Workshop, the Board of Commissioners reached a consensus to develop a phased renovation plan for the Leisure Center with the goal of applying for a Park and Recreational Facilities Construction (PARC) Grant from the Illinois Department of Natural Resources (IDNR). In 2024, the District was awarded a $2.8 million grant from the IDNR.

Following the grant award, the Board directed staff to develop a facility renovation plan with a target budget of $8.5 million. While the project is still under development, this budget serves as a placeholder established by the Board. Construction will be split over two fiscal years, with an anticipated start date in August 2025. Year

Theatre Rigging

Project Scope:

Every two years, staff contract a full inspection of rigging equipment at the Northbrook Theatre. In the fall of 2024, the inspection contractor found numerous items that need attention. Items include replacing chain and ropes, pulley maintenance, replacing hardware and increasing safety and efficiency operations. Work would be completed during the planned Theatre closure during the Leisure Center Renovation Project.

Facility Renovation

Project Scope:

Construction at Meadowhill Aquatic Center began in August 2024, aligned with the regular seasonal closure. Indoor renovations include major upgrades to the mechanical systems for water pumping, filtration, chemical treatment and heating. The lobby will also be refreshed with a new design that features two gender-neutral changing rooms with direct access to the pool deck and an improved lifeguard/first aid office. The locker rooms will receive a reconfigured entrance, new shower partitions and updated finishes.

Outside, new structures will be added to expand shaded areas on the pool deck. Additional enhancements include ADA-compliant improvements, installation of a fire suppression system, a new roof for the facility, fresh painting of all pools and partial replacement of the concrete pool decking. Also included are funds for the surge tank required by the Illinois Department of Public Health (IDPH).

This project is partially funded by a $600,000 Open Space Lands Acquisition and Development (OSLAD) grant from the Illinois Department of Natural Resources (IDNR). Year 2025

Pool Furniture and Site Amenity Replacement

Project Scope:

This purchase aims to replace pool deck furniture and site amenities that are in poor condition such as garbage cans, tables, chairs and outdoor signage at Meadowhill Aquatic Center and Sports Center Pool. The recommended allocation is larger than in previous years, reflecting the anticipation of providing a greater quantity of new furniture and site amenities as part of the Meadowhill Aquatic Center renovation.

Velodrome Balustrade

Repairs

Project Scope:

The perimeter track barricades, known as balustrades, surrounding the Velodrome are damaged in multiple areas. The budget includes funding for replacement panels where needed.

Asphalt Repairs and Maintenance

Project Scope:

This project includes crack filling, sealcoating and striping the parking lots at Heritage Oaks Golf Club and Stonegate Park. In addition, asphalt repairs will be made to select path sections at several parks including Wood Oaks Green Park.

Athletic Field Improvements

Project Scope:

In the February 2023 Envision & Prioritize Workshop, the Board of Commissioners reached consensus that the District should complete an Athletic Field and Hard Court Assessment. The report was accepted by the Board of Commissioners on August 19, 2024.

This item represents a placeholder to fund contractual field improvements such as grading, irrigation repairs, infield lip remediation, infield conditioner, resodding and dugout repairs.

Site Amenities

Project Scope:

Staff recommends an annual allowance to replace benches, picnic tables, trash cans, recycling cans, park signage, drinking fountains and kiosks throughout the park and facility inventory.

Spectator Netting

Project Scope:

The installation of netting at the ice rinks at Northbrook Sports Center would provide additional protection for spectators. The installation method will allow the netting to be pulled aside by staff for Northbrook-On-Ice and other special events as needed.

Batting Cage Netting Repairs

Project Scope:

The batting cage netting, last replaced in 2019, has been prone to frequent damage. To manage this, staff have been performing bi-weekly repairs, along with more intensive maintenance each spring. The proposed budget will support more comprehensive repairs in 2025.

Pathway Improvements

Project Scope:

Techny Prairie Park and Fields has over 2.6 miles (141,000 SF) of asphalt pathways. Many of the pathways were originally installed in 1989, are 35 years old and are past their useful life. The newest asphalt pathways were installed in 2006, are 18 years old and are in need of repairs. As part of the 2024 CIP, pavement cores were obtained. Project planning is scheduled for 2025, with replacement scheduled for 2026.

This project is partially funded by a $200,000 Bike Path (BP) grant from the Illinois Department of Natural Resources (IDNR).

Task Planning Construction

Trail Through Time Master Plan

Project Scope:

In the February 2023 Envision & Prioritize Workshop, the Board of Commissioners reached consensus that a Trail Through Time Master Plan should be developed for this asset located at Techny Prairie Park and Fields. This forthcoming plan will assess the current conditions and present a range of options for future trail development and the mission of this park amenity.

Work began on developing the RFP at the end of 2024, with consultant selection expected in 2025.

Warming Shelter Roof Replacement

Project Scope:

The roof at the Techny Prairie Park and Fields warming shelter, installed in 1994, is now 30 years old. The typical lifespan for a shingle roof is 25-30 years. Staff have already repaired missing shingles, but signs of wood rot are present.

A contingency has been included for fascia or deck replacement if needed.

Repair Contingency

Project Scope:

During the FY 2024 CIP evaluation, the Board of Commissioners, by majority consensus, chose to defer funding for engineering services related to the replacement of the HVAC systems and roof at Village Green Center until a full site master plan could be developed. Utilization of the Center is expected to increase in 2025 and 2026 due to program relocations during the Leisure Center renovation. Staff recommends including a budget placeholder in case the upcoming Village Green Center assessment identifies any critical infrastructure nearing failure, or if an unexpected failure requires immediate replacement to maintain facility operations.

Park Renovation

Project Scope:

In 2024, the District began developing a site master plan in preparation for an FY 2025 Open Space Land Acquisition and Development (OSLAD) grant application requesting $600,000. The Board-approved project scope includes replacing the playground with improved surfacing and accessibility, replacing the tennis courts, extending the walking path, and installing a picnic shelter, sand volleyball court, multi-sport court and additional native plantings and trees.

The budgeted funds cover construction of the proposed grant scope. If the District is not awarded the grant, the Board of Commissioners will have the opportunity to revise the project scope and budget.

Year 2025 2026 2027

South Parking Lot Replacement

Project Scope:

This project involves engineering, removal and replacement of the south parking lot at Wood Oaks Green Park. The original parking lot was installed in 1994, is 29 years old and is approaching the end of its useful life. The engineering phase took place in 2024, with construction planned for the south lot in 2025. Engineering and construction of the north lot is tentatively scheduled for 2028, dependent upon funding allocations.

Toro Reelmaster 5210 (#7570) Replacement

Project Scope:

This project replaces the current 2012 Toro Reelmaster 5210 fairway mower (#7570) which is 12 years old. This unit is used to maintain fairways on the Classic 18 course and is traditionally used 2-3 times per week during the season. The current unit will be replaced with a Toro Reelmaster 3555-D reel mower with a new three-wheel design that provides a lighter footprint helping to reduce compaction and overall traffic on the turf.

2025 2026 2027

Four–Passenger Golf Car Replacements

Project Scope:

This project involves replacing two 2018 Club Car Precedent four-passenger golf cars (#1093 and #1094) with two Club Car Villager eight-passenger golf cars. These multipassenger golf cars are used daily to transport Golf Academy students, and the increased capacity of the eight-passenger cars will enhance both safety and efficiency in moving people around the Heritage Oaks Golf Club property.

Pik’r Golf Range Picking Robot

Project Scope:

The proposed capital purchase of the Pik'r Golf Range Picking Robot would address the significant increase in range ball sales, which have surged from 1 million to nearly 3 million annually since the course renovation. The robot offers 12 hours of continuous runtime and a capacity to pick up 3,600 balls per circuit, helping manage this higher demand more efficiently. With high-precision autonomous navigation and the ability to cover 5.3 acres per hour, it would reduce the need for manual range picking and free up staff to focus on other essential tasks, ultimately lowering labor costs and enhancing operational efficiency.

Additionally, the Pik'r Robot would improve customer experience by maintaining range targets during high volume usage periods without damaging delicate target greens. This will reduce the need for nightly manual clearing and ensure optimal conditions for customers throughout the day. The robot’s environmentally friendly design, would eliminate the need for fuel-powered equipment and better align with the District’s environmental sustainability goals.

GMC 2500 Plow Truck (#3020) Replacement

Project Scope:

This project replaces a 2009 GMC 2500 4x4 Plow Truck (#3020) that is 15 years old with a new Ford F250 4x4 Plow Truck equipped to assist snow removal operations. The existing truck is used by the Grounds Supervisor in the Parks Department.

Ford F450 Dump Body Plow Truck (#3120) Replacement

Project Scope:

This project replaces a 2011 Ford F450 Dump Body Plow Truck (#3120) that is 13 years old with a Ford F550 Plow Truck with swap loader system installed. The existing truck is used by the Parks Department and is solely used as a salt truck in the winter and water truck in the summer due to the need to secure specific equipment to the truck bed. In addition, adding a swap loader system to the new vehicle will allow staff to quickly switch out equipment allowing for more flexible use of this vehicle year-round. Year 2025 2026 2027 Expense $158,000 Task Purchase

Chevy 2500 Truck (#3250) Replacement

Project Scope:

This project replaces a 2008 Chevy 2500 two‐wheel drive Crew Cab (#3250), with a Ford F350 4x4 Crew Cab. In addition to being 16 years old, the existing truck is two‐wheel drive which limits its capabilities for towing and snow operations.

This truck is heavily used by the Grounds Department in the summer to complete landscape work throughout the District and in the winter is used for sidewalk snow removal which requires the capability to tow a trailer. Year 2025 2026 2027

Projects under $30,000

Joe Doud Administration Building Furniture

Ballfield Dugout Shade Screens

Project Scope:

The District plans to purchase and install dugout shade screens on existing fencing at dugouts over the tops and some sides that experience direct sunshine.

Kory Tappendorf Memorial Project

Project Scope:

On August 5, 2024, Kory Tappendorf, a full-time member of the District's team, tragically passed away. Kory's family generously directed donations to the Northbrook Park District. To date, the District has collected approximately $15,000, with additional contributions anticipated. While a specific project has not yet been designated, it will be developed with input from the Tappendorf family, staff and the Board of Commissioners to ensure a fitting tribute.

Northbrook Dog Park Improvements

Project Scope:

This project includes the addition of dog park amenities such as tables, benches, or interactive activities for dogs. This purchase will be for equipment only, staff will install in house.

Pool Feature Repairs and Replacements

Project Scope:

The water walk iceberg activity landing pad at Sports Center Pool is filling with water and is in need of replacement.

The climbing wall at Sports Center Pool has several panels that are exhibiting visual stress cracking. Staff recommends replacing a select number of panels as part of preventative maintenance.

The project also includes the in-house replacement of the Meadowhill Aquatic Center spray playground netting and post and bollard netting repairs.

Portable Basketball Goals at Greenbriar Gymnasium

Project Scope:

The two current goals, purchased over ten years ago, are in need of replacement. The current units cannot be easily moved into place by a staff member and the base coverings have deteriorated and are causing damage to the wood gymnasium floor.

Soccer Goal Replacement 4v4 Goals

Project Scope:

The District owns 12 pairs of 4v4 soccer goals that require replacement. The replacement goals will match the other goals in the inventory and have a life expectancy of 10 years.

Soccer Goal Replacement 7v7 Goals

Project Scope:

The District owns two pairs of 7v7 soccer goals that require replacement. The replacement goals will match our other goals in the inventory and have a life expectancy of 10 years.

Turf Fields Storage

Project Scope:

The project includes the installation of a Tuff Shed (10' x 12') adjacent to the synthetic turf fields at Techny Prairie Park and Fields that will replace the two KNACK boxes on the west side of the turf fields. The project price includes a concrete pad.

1710 Pfingsten Parcel

Project Scope:

Based on feedback from a recent resident survey, it was determined that the existing infrastructure on the parcel at 1710 Pfingsten is underutilized for recreational purposes and is at the end of its useful life. This infrastructure consists of remnants from a previous home on the site. The project will involve surveying the property line and removal of the asphalt path, patio structure, pole, drinking fountain and benches. The area will than be restored to turf. Additionally, the water supply will be disconnected and the sanitary line capped in accordance with recommendations from the Village of Northbrook.

Bridge Plank Replacement

Project Scope:

This project includes replacement of the wood planks for the bridges at Techny Prairie Park and Fields and Wood Oaks Green Park.

The wood planks on the Techny Prairie Park and Fields bridge are from the original install in the early 1990’s and are approximately 30 years old. These wood planks have a 25-30 year lifespan. This bridge is rated at five tons and purchasing wood planks that are rated for at least five tons of weight is required for any vehicle use.

The wood planks on the pedestrian bridge at Wood Oaks Green Park are also original from the late 1990’s and are constructed with wood that has a lifespan of 20-25 years.

Year 2025 2026 2027

Expense $20,000

Task Purchase and Install

Irrigation Control Upgrades

Project Scope:

This project involves upgrading the irrigation controller at Wescott Park, adding cellular controls at Wescott Park, Meadowhill Aquatic Center, and Sports Center Pool, and installing flow meters at Meadowhill Aquatic Center, Sports Center Pool, Wescott Park and Stonegate Park. These upgrades will enable staff to monitor equipment remotely, ensuring optimal watering levels and preventing over- or under-watering. Staff will be able to adjust irrigation schedules based on weather conditions without the need for manual visits to each site, improving efficiency and water management.

Task Purchase

Spectator Bleacher Replacement

Project Scope:

This project involves purchasing new spectator bleachers for various park locations. The existing five-tier bleachers at athletic fields now require enclosures and guardrails to meet the Consumer Product Safety Commission (CPSC) Retrofitting Guideline Pub. No. 330 00011, to prevent falls. While staff will modify existing bleachers to comply with these guidelines, some bleachers cannot be retrofitted. This budget supports the beginning of multi-year replacement plan for those bleachers that cannot be modified.

Construction Construction

Strike Guard Repairs

Project Scope:

The need for Strike Guard repairs increased in 2024 due to the age of equipment and it is anticipated that additional units will require attention in 2025. The transmitters, sensors and data receivers will be sent to the factory for tune-ups and calibration, two strobe units will be purchased as backups for immediate replacement of failed units and one complete WAVE Siren Station will be purchased as a temporary unit for use in the event a unit is not functioning and is sent out for service.

Task Purchase and Install

Village Green Park Fountain Valve Pit Improvement

Project Scope:

The valve pit that operates the fountain at Village Green Park is increasingly becoming a hazard to enter and service. Staff recommend redesigning the valve pit to mitigate risk for staff and create a more efficient maintenance process.

Williamsburg Square Park Pickleball Sound Curtains

Project Scope:

The District has received some negative feedback from neighbors regarding the sound of pickleball at certain parks, though this feedback has not been consistent across the park system. This budget serves as a placeholder to address any potential concerns from residents about the pickleball courts at Williamsburg Square. Staff will monitor the park and evaluate resident concerns before proceeding with any action.

Brook Room Patio Door Maintenance

Project Scope:

This project includes the repair and maintenance of the Brook Room patio door at Heritage Oaks Golf Club. The project includes replacing the track, replacing selected roller assemblies, grinding the concrete and lubricating the door panels.

Fire Sprinkler System Evaluation and Repair

Project Scope:

The fire sprinkler system at the Golf Maintenance Facility is aging and is in need immediate repairs. The cast iron pipe, the rubber gaskets and the flanges are failing in various areas of the sprinkler system. Staff and contractors have repaired or replaced several sections of pipe over the last several years. In addition, the compressor that holds air in the line is constantly running and has been replaced several times.

HVAC and Water Heater Replacement

Project Scope:

The furnace and air conditioning units at the Golf Maintenance Facility were installed in 2006, are 19 years old and are beyond their useful life. This equipment has a typical life cycle of 15-18 years. The project includes the replacement of the current HVAC unit, the addition of a new HVAC unit for the operations offices in the garage and the replacement of the hot water heater.

Task Purchase and Install

Golf Equipment Lift Addition

Project Scope:

This project is for the purchase of an additional equipment lift for the Golf Maintenance Facility at Heritage Oaks Golf Club. The golf fleet currently has 263 pieces of equipment including golf cars and golf maintenance equipment. Staff have identified an increased need for a second lift to allow for more efficient fleet maintenance, along with the ability to provide repairs and service to multiple pieces of equipment at the same time.

Greens and Tee Mower Cutting Units

Project Scope:

This purchase is for three Greens and Tee mower cutting heads to serve as a backup set to our six current Greens & Tees mower cutting heads. Following an industry standard of having a spare set of three cutting units reduces the amount of down time when cutting heads need to sharpened or repaired during the peak growing season.

John Deere Gator TX (#6390)

Project Scope:

This project will replace the 2007 John Deere Gator TX (#6390) with a John Deere Gator Turf TX utility cart. The current utility cart is 17 years old and is beyond its useful life. This cart is utilized by the Golf Maintenance staff to maintain the course at Heritage Oaks Golf Club.

John Deere Gator TX (#6560)

Project Scope:

This project will replace the 2008 John Deere Gator TX (#6560) with a John Deere Gator GS utility cart. The current utility cart is 16 years old and is beyond its useful life. This cart is utilized by the Golf Maintenance staff to maintain the course at Heritage Oaks Golf Club.

Toro ProPass Topdresser (#6170) Replacement

Project Scope:

This project involves replacing the 2017 Toro ProPass Topdresser (#6170) with a Turfco Widespin 1550 Broadcast Topdresser. The existing Topdresser is mounted on a utility cart and has limited adjustment capabilities, requiring the operator to dismount to make changes. In contrast, the new pull-behind unit can be attached to larger utility carts or tractors, allowing the operator to make adjustments from the cab while topdressing. This upgrade will enhance efficiency, as regular adjustments are necessary during topdressing operations.

Yamaha Beverage Cart (#6595) Replacement

Project Scope:

During the 2024 golf season, the beverage cart experienced multiple breakdowns, forcing the District's contracted food service provide Open Kitchens to use maintenance carts with coolers to serve food and beverages to golfers, the District has no backup beverage cart. Due to the unreliability of the current cart, which has suffered numerous malfunctions, Executive Director Leiner recommended to President Chalem that the District order a replacement in the fall of 2024. This will ensure a functioning cart is available at the start of the 2025 golf season. President Chalem agreed with the recommendation, and the cart was ordered in the fall of 2024.

Appendices