QUINCY PARK DISTRICT 1231 Bonansinga Drive Quincy, Illinois. Agenda. October 10, Finance Committee Meeting - District Conference Room

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1 FINANCIAL REPORTS

2 QUINCY PARK DISTRICT 1231 Bonansinga Drive Quincy, Illinois Agenda October 10, Finance Committee Meeting - District Conference Room 5:30 P.M. Approval of Minutes September 12, Review of Monthly Financial Reports: Behrens Cash Balance Balance Sheet Revenue and Expense Summary Revenue and Expense Detail Investment Report 2017 General Obligation Bond General Obligation Bond Recommended Approval to the Full Board Paid Invoices Over $2,000 Check Register - Full Monthly New Business Board Agenda Items Public Input: Each speaker may have up to 3 minutes for comments

3 QUINCY PARK DISTRICT 1231 Bonansinga Drive Quincy, Illinois Finance Meeting September 12, Conference Room 5:30 P.M. The Finance Committee of the Board of Commissioners of the Quincy Park District held a finance committee meeting in the Conference Room at 1231 Bonansinga Drive, Quincy, IL. Those present included: Commissioner Kelly Stupasky, Chair of the Finance Committee and President Bob Gough. Commissioner John Frankenhoff joined the meeting at 5:45 p.m. Staff in attendance included: Executive Director Rome Frericks, Director of Business Services Don Hilgenbrinck and Administrative Assistant - Mary Arp. The meeting was called to order by Chair Stupasky. The finance meeting minutes from August 8, were approved by unanimous consent. Director Hilgenbrinck reviewed the financial reports and noted that Westview is slightly short from budget but it could be made up this fall. He explained that as they work on the budget, they will have a better idea of how the year will end. Marina numbers continue to be short this year. Batting Cage numbers will level off in September. Indian Mounds Pool has a loss and there are still outstanding invoices. He noted that the paid invoices over $2,000 included roofing and fountain work. The Public Funds Investment Act was discussed and Director Hilgenbrinck noted that we can now invest in corporate funds. There was discussion regarding this option. It was agreed that the additional risk did not warrant investing in corporate funds. President Gough stated that he and Rome met with Jeff Conte and Mayor Moore with the City to discuss an easement for a well on Quinsippi Island. He explained that they discussed granting the City the easement to drill the well and the City would rebate the Park District s water bills. They agreed that the funds would be set aside for bridge repair. It was generally agreed that the Park District would hold these funds. The City would have no liability for bridge maintenance. There was discussion regarding bridge traffic. He stated that official paperwork needed to be completed but hopefully this could be presented to the full Board at the October Board meeting. It was noted that the next bridge inspection is due August 2019 and the average annual water cost is approximately $66,500. There was discussion regarding funding for the bridge and options for funding in the future. Jeff Kerkhoff agreed that the District should not invest in corporate funds at this time. With no further business to discuss, the meeting was adjourned. Secretary Chairman Date Date

4 BEHRENS REPORT CASH BALANCE REPORT FINANCIAL STATEMENT

5 QUINCY PARK DISTRICT FUND AND DEPARTMENT CODES FUND DEPT 10 CORPPORATE 00 ERAL 01 OFFICE OF BOARD 02 EXEC DIR 03 DIR OF BUS SERV 04 DIR OF PARKS 04 DIR OF PARKS 12 EMERCY FLOOD 13 BOEHL PARK MAINTENANCE 14 HERITAGE TREE 15 ERAL DONATION 16 MARKETING COORDINATOR 24 ADMINISTRATIVE BUILDING 11 WORKING CASH 00 ERAL 20 RECREATION 00 ERAL 20 PROGRAMS 21 REC - SEASONAL ASSISTANTS 22 REC SUP 2 - SHANE 23 DIR OF PRGM SERV-BRUNS 25 IMP 26 WAC 27 BATTING CAGE 28 REC SUP 1 - ADAM 30 MUSEUM 00 ERAL 31 LOG CABINS 32 VILLA KATHERINE 33 AUTO MUSEUM 34 WASHINGTON PK 35 LORENZO BULL PARK 36 CLARK STATUE 37 IMP PARK MUSEUM 32 PENSION/IMRF 00 ERAL 33 UNEMPLOYMENT COMP 00 ERAL 34 LIABILITY INSURANCE 00 ERAL 35 AUDIT 00 ERAL 36 PARK SECURITY 00 ERAL 37 PAVING & LIGHTING 00 ERAL 40 DEBT SERVICE 00 ERAL 50 CAPITAL PROJECT FUNDS 00 ERAL 60 RIVERFRONT DEVELOPMENT 61 BONDS 63 TENNIS 64 TRAIL DEVELOPMENT 66 BOB MAYS PARK DEV 67 NATIVE AMERICAN MOTIF 68 DEBT CERTIFICATE 2013 (MARINA) 70 WASHINGTON PARK DEV 71 BAYVIEW PROPERTY DEV. FUND DEPT 60 WESTVIEW 00 ERAL 51 THE SCOTTY 52 PRO SHOP 53 MAINTENANCE 54 CART RENTAL 55 CONCESSION 57 SHIH SCHOLARSHIP 61 MARINA 00 ERAL 41 DREDGE 71 BOEHL ESTATE TRUST 00 ERAL

6 10/02/ 08:53 AM REVENUE AND EXPENDITURE REPORT FOR QUINCY PARK DISTRICT Page 1/2 User: lfischer : DB: Quincy Park Dist PERIOD ENDING ACCOUNT Fund 60 - Westview Dept 00 - General Net - Dept 00 - General 30, , , , , , ,50 257,21 256,29 ORIG VS YTD (79,452.22) (70,665.55) 8, , , , YTD VS PREV YTD 1, , , Dept The Scotty Net - Dept The Scotty Dept Pro Shop Net - Dept Pro Shop 4, , , , , , ,20 40,20 15,00 (16,623.96) (13,803.41) 2, , (4,320.61) 32, , (4,320.61) (4,320.61) 5, (6,044.81) (11,646.98) Dept Maintenance Net - Dept Maintenance Dept WV Cart Rental Net - Dept WV Cart Rental Dept Concession Net - Dept Concession Dept Shih Scholarship Net - Dept Shih Scholarship 38, (38,832.85) 24, , , , , , (330,028.97) 188, , , , , , , (461,778.00) 221,50 6,50 215,00 128,50 100,10 28,40 3 1,00 (97) (131,749.03) (131,749.03) (33,051.00) , (26,990.03) (25,223.28) 1, (3.11) (1,00) (996.89) 310, (310,510.14) 191, , , , , , , , (2,833.00) 2, , (2,338.98) (3,184.94) (845.96) 8.38 (8.38) NET OF REVENUES & EXPENDITURES 71, , , , , , ,73 866, , (156,120.32) (242,039.45) 85, , , , , , (21,582.78)

7 10/02/ 08:53 AM REVENUE AND EXPENDITURE REPORT FOR QUINCY PARK DISTRICT Page 2/2 User: lfischer : DB: Quincy Park Dist PERIOD ENDING ACCOUNT Fund 61 - Marina Dept 00 - General Net - Dept 00 - General 6, , (5,176.62) 174, , , ,05 182, , ORIG VS YTD (9,100.61) (61,208.35) (52,107.74) 168, , , YTD VS PREV YTD 6, (46,915.72) (53,019.00) NET OF REVENUES & EXPENDITURES 6, , (5,176.62) 174, , , ,05 182, , (9,100.61) (61,208.35) 52, , , , , (46,915.72) 53, ALL FUNDS - ALL FUNDS NET OF REVENUES & EXPENDITURES 78, , (4,173.61) 937, , , ,102,78 1,048, , (165,220.93) (303,247.80) 138, , , , , (23,629.42) 31,436.22

8 10/02/ 08:55 AM REVENUE AND EXPENDITURE REPORT FOR QUINCY PARK DISTRICT Page 1/1 User: lfischer : DB: Quincy Park Dist PERIOD ENDING ACCOUNT Fund 20 - Recreation Dept Batting Cage Net - Dept Batting Cage Dept Batting Cage Net - Dept Batting Cage 6, , , , , , (2,286.53) 24, , , ,80 80, (2,325.00) 26,00 13,60 12,40 ORIG VS YTD (17,173.95) (17,212.42) (38.47) (1,558.75) , , , , , , , YTD VS PREV YTD (9,063.88) (3,233.70) 5, (951.27) , NET OF REVENUES & EXPENDITURES 7, , , , , , ,80 93, , (18,732.70) (16,730.83) (2,001.87) 95, , , (10,015.15) (3,171.31) (6,843.84) - ALL FUNDS - ALL FUNDS NET OF REVENUES & EXPENDITURES 7, , , , , , ,80 93, , (18,732.70) (16,730.83) (2,001.87) 95, , , (10,015.15) (3,171.31) (6,843.84)

9 10/02/ 08:55 AM REVENUE AND EXPENDITURE REPORT FOR QUINCY PARK DISTRICT Page 1/1 User: lfischer : DB: Quincy Park Dist PERIOD ENDING ACCOUNT Fund 20 - Recreation Dept Indian Mounds Pool Net - Dept Indian Mounds Pool Dept IMP Concession Net - Dept IMP Concession Dept IMP Lessions Net - Dept IMP Lessions Dept IMP Parties Net - Dept IMP Parties 2, (2,713.26) (182.94) 49, , (40,552.66) 22, , , , , , , , ,00 111, (57,172.00) 26,80 22,75 4,05 4,00 2,65 1,35 3, ,70 ORIG VS YTD (4,711.06) (21,330.40) (16,619.34) (4,044.34) (3,280.75) (24.00) (177.25) (153.25) (32) (47.10) , , (32,191.80) 24,44 22, , ,92 2, , , , YTD VS PREV YTD (831.86) 7, , (1,684.34) (3,123.81) (1,439.47) (51.75) (107.75) (235.00) (102.60) NET OF REVENUES & EXPENDITURES 2, (2,896.20) 78, , (33,335.90) 87,80 136, (49,072.00) (9,099.40) (24,835.50) 15, , , (26,389.86) (2,695.20) 4, (6,946.04) - ALL FUNDS - ALL FUNDS NET OF REVENUES & EXPENDITURES 2, (2,896.20) 78, , (33,335.90) 87,80 136, (49,072.00) (9,099.40) (24,835.50) 15, , , (26,389.86) (2,695.20) 4, (6,946.04)

10 Account Number Account Description Quincy Park District Cash Balance Report Balance August Balance September Net Change Cash Reserve Required 12/31/ CASH-CORP ERAL $1,043, $1,204, $160, $1,021, SHORT-TERM INVESTMENTS-CORP $ $ $ CASH-EMERCY FLOOD $6, $6, $ CASH-BOEHL PARK MAINTENANCE $10, $10, $ CASH-HERITAGE TREE $16, $16, $ CASH-ERAL DONATION $188, $203, $15, CASH-WORKING CASH $179, $179, $ CASH-REC ERAL $563, $649, $86, $211, CASH-MUSEUM ERAL $285, $333, $48, $139, CASH-SOCIAL SECURITY $139, $179, $39, $112, CASH-PENSION/IMRF $219, $267, $48, $105, CASH-UNEMPLOYMENT COMPENSATION $211, $234, $22, $60, CASH-LIABILITY INSURANCE $437, $614, $177, $248, CASH-AUDIT $13, $17, $3, $9, CASH-PARK SECURITY $231, $273, $42, $112, CASH-PAVING & LIGHTING $71, $80, $9, $9, CASH-DEBT SERVICE ERAL $ $ $ CASH-BOND 2012A RETIREMENT $76, $109, $33, CASH-BOND RETIREMENT $572, $870, $298, CASH DEBT CERT 2013 RETIREMENT $ $ $ CASH-CAPITAL FUND ERAL $ $ $ CASH-RIVERFRONT DEVELOPMENT $1, $1, $ CASH-BOND 2015 $ $ $ CASH-BOND 2015A $ $ $ CASH-BOND 2016 $ $ $ CASH-BOND 2017 $231, $228, ($3,582.88) CASH-BOND $433, $427, ($5,241.22) CASH-TENNIS $ $ $ CASH-TRAIL DEVELOPMENT $236, $236, $ CASH-BAYVIEW PROPERTY DEV $39, $39, $ CASH-WESTVIEW ERAL $383, $384, $ $211, CASH-SHIH SCHOLARSHIP $4, $4, $ CASH-MARINA ERAL $108, $102, ($5,846.56) $45, CASH-DREDGE $ $ $ CASH - BOEHL TRUST SSB $ $ $ $5,705, $6,678, $972,653.39

11 10/02/ 05:03 PM DB: Quincy Park District Fund 10 Corporate GL Number *** Assets *** COMPARATIVE BALANCE SHEET FOR QUINCY PARK DISTRICTPage: 1/16 Description PERIOD ENDED PERIOD ENDED Cash-Corp General Short Term Investments Receivable Taxes-Corp General Misc Receivables Petty Cash-Dir Bus Serv Cash-Emergency Flood Cash-Boehl Park Maintenance Cash-Heritage Tree Cash-General Donation 823, ,00 796, , , , , ,204, ,00 840,00 2, , , , , Total Assets 2,571, ,185, *** Liabilities *** Accounts Payable Deferred Revenue Gift Certificates Unemployment Liability IMRF Withholding FICA Withholding Liability Elective Ins W/H-Cafeteria 1, ,75 3, , , ,00 4, (803.83) Total Liabilities 817, , *** Fund Balance *** Fund Equity 1,508, ,751, Total Fund Balance 1,508, ,751, Beginning Fund Balance Net of VS Ending Fund Balance Total Liabilities And Fund Balance 1,508, , ,753, ,571, ,751, , ,339, ,185,499.92

12 10/02/ 05:03 PM DB: Quincy Park District Fund 11 Working Cash GL Number *** Assets *** COMPARATIVE BALANCE SHEET FOR QUINCY PARK DISTRICTPage: 2/16 Description PERIOD ENDED PERIOD ENDED Cash-Working Cash 179, , Total Assets 179, , *** Liabilities *** Total Liabilities *** Fund Balance *** Fund Equity 179, , Total Fund Balance 179, , Beginning Fund Balance Net of VS Ending Fund Balance Total Liabilities And Fund Balance 179, , , , , ,545.12

13 10/02/ 05:03 PM DB: Quincy Park District Fund 20 Recreation GL Number *** Assets *** COMPARATIVE BALANCE SHEET FOR QUINCY PARK DISTRICTPage: 3/16 Description PERIOD ENDED PERIOD ENDED Cash-Rec General Receivable Taxes-Rec General Petty Cash-Batting Cage 521, , , ,00 35 Total Assets 999, ,154, *** Liabilities *** Accounts Payable Deferred Revenue 1, , ,50 Total Liabilities 479, , *** Fund Balance *** Fund Equity 439, , Total Fund Balance 439, , Beginning Fund Balance Net of VS Ending Fund Balance Total Liabilities And Fund Balance 439, , , , , , , ,154,049.35

14 10/02/ 05:03 PM DB: Quincy Park District Fund 30 Museum GL Number *** Assets *** COMPARATIVE BALANCE SHEET FOR QUINCY PARK DISTRICTPage: 4/16 Description PERIOD ENDED PERIOD ENDED Cash-Museum General Receivable Taxes-Museum 243, ,22 333, ,60 Total Assets 434, , *** Liabilities *** Deferred 191,22 201,60 Total Liabilities 191,22 201,60 *** Fund Balance *** Fund Equity 207, , Total Fund Balance 207, , Beginning Fund Balance Net of VS Ending Fund Balance Total Liabilities And Fund Balance 207, , , , , , , ,149.81

15 10/02/ 05:03 PM DB: Quincy Park District Fund 31 Social Security GL Number *** Assets *** COMPARATIVE BALANCE SHEET FOR QUINCY PARK DISTRICTPage: 5/16 Description PERIOD ENDED PERIOD ENDED Cash-Social Security Receivable Taxes-Social Secure 116, ,00 179, ,50 Total Assets 296, , *** Liabilities *** Deferred 180,00 154,50 Total Liabilities 180,00 154,50 *** Fund Balance *** Fund Equity 82, , Total Fund Balance 82, , Beginning Fund Balance Net of VS Ending Fund Balance Total Liabilities And Fund Balance 82, , , , , , , ,538.57

16 10/02/ 05:03 PM DB: Quincy Park District Fund 32 Pension/IMRF GL Number *** Assets *** COMPARATIVE BALANCE SHEET FOR QUINCY PARK DISTRICTPage: 6/16 Description PERIOD ENDED PERIOD ENDED Cash-Pension/IMRF Receivable Taxes-Pension/IMRF 250, ,00 267, ,00 Total Assets 405, , *** Liabilities *** Deferred 155,00 180,00 Total Liabilities 155,00 180,00 *** Fund Balance *** Fund Equity 193, , Total Fund Balance 193, , Beginning Fund Balance Net of VS Ending Fund Balance Total Liabilities And Fund Balance 193, , , , , , , ,453.90

17 10/02/ 05:03 PM DB: Quincy Park District Fund 33 Unemployment Compensation GL Number *** Assets *** COMPARATIVE BALANCE SHEET FOR QUINCY PARK DISTRICTPage: 7/16 Description PERIOD ENDED PERIOD ENDED Cash-Unemployment Compensation Receivable Taxes-Unemp Comp 200, ,00 234, ,00 Total Assets 275, , *** Liabilities *** Deferred 75,00 80,00 Total Liabilities 75,00 80,00 *** Fund Balance *** Fund Equity 197, , Total Fund Balance 197, , Beginning Fund Balance Net of VS Ending Fund Balance Total Liabilities And Fund Balance 197, , , , , , , ,554.93

18 10/02/ 05:03 PM DB: Quincy Park District Fund 34 Liability Insurance GL Number *** Assets *** COMPARATIVE BALANCE SHEET FOR QUINCY PARK DISTRICTPage: 8/16 Description PERIOD ENDED PERIOD ENDED Cash-Liability Insurance Receivable Taxes-Liability Ins Prepaid Ins-Bldg & Contents Prepaid Ins-Pub Official Liab Prepaid Ins-Auto Prepaid Ins-General Liability Prepaid Ins-Workmen's Comp 394, ,50 86, , , , ,50 59, , , , Total Assets 905, ,106, *** Liabilities *** Deferred Revenue 388,50 388,50 Total Liabilities 388,50 388,50 *** Fund Balance *** Fund Equity 479, , Total Fund Balance 479, , Beginning Fund Balance Net of VS Ending Fund Balance Total Liabilities And Fund Balance 479, , , , , , , ,106,532.78

19 10/02/ 05:03 PM DB: Quincy Park District Fund 35 Audit GL Number *** Assets *** COMPARATIVE BALANCE SHEET FOR QUINCY PARK DISTRICTPage: 9/16 Description PERIOD ENDED PERIOD ENDED Cash-Audit Receivable Taxes-Audit 16, ,50 17, ,50 Total Assets 27, , *** Liabilities *** Deferred Revenue 11,50 11,50 Total Liabilities 11,50 11,50 *** Fund Balance *** Fund Equity 19, , Total Fund Balance 19, , Beginning Fund Balance Net of VS Ending Fund Balance Total Liabilities And Fund Balance 19, (3,787.86) 16, , , (1,670.90) 17, ,967.86

20 10/02/ 05:03 PM DB: Quincy Park District Fund 36 Park Security GL Number *** Assets *** COMPARATIVE BALANCE SHEET FOR QUINCY PARK DISTRICTPage: 10/16 Description PERIOD ENDED PERIOD ENDED Cash-Park Security Receivable Taxes-Park Security 226, ,35 273, ,00 Total Assets 385, , *** Liabilities *** Accounts Payable Deferred Revenue , ,00 Total Liabilities 159, , *** Fund Balance *** Fund Equity 203, , Total Fund Balance 203, , Beginning Fund Balance Net of VS Ending Fund Balance Total Liabilities And Fund Balance 203, , , , , , , ,453.52

21 10/02/ 05:03 PM DB: Quincy Park District Fund 37 Paving & Lighting GL Number *** Assets *** COMPARATIVE BALANCE SHEET FOR QUINCY PARK DISTRICTPage: 11/16 Description PERIOD ENDED PERIOD ENDED Cash-Paving & Lighting Receivable Taxes-Pav & Light 51, ,87 80, ,60 Total Assets 83, , *** Liabilities *** Deferred Revenue 31,87 33,60 Total Liabilities 31,87 33,60 *** Fund Balance *** Fund Equity 51, , Total Fund Balance 51, , Beginning Fund Balance Net of VS Ending Fund Balance Total Liabilities And Fund Balance 51, (63.98) 51, , , , , ,412.45

22 10/02/ 05:03 PM DB: Quincy Park District Fund 40 Debt Service Funds GL Number *** Assets *** COMPARATIVE BALANCE SHEET FOR QUINCY PARK DISTRICTPage: 12/16 Description PERIOD ENDED PERIOD ENDED Rec Taxes-Debt Service General Cash-Bond 2012a Retirement Cash-Bond 2017 Retirement Cash-Bond Retirement 1,012, , , ,014, , , Total Assets 1,781, ,994, *** Liabilities *** Deferred Tax Anticipation 1,012, ,30 1,014, ,30 Total Liabilities 1,547, ,549, *** Fund Balance *** Fund Equity (526,395.22) (523,112.14) Total Fund Balance (526,395.22) (523,112.14) Beginning Fund Balance Net of VS Ending Fund Balance Total Liabilities And Fund Balance (526,395.22) 759, , ,781, (523,112.14) 967, , ,994,501.65

23 10/02/ 05:03 PM DB: Quincy Park District Fund 50 Capital Fund GL Number *** Assets *** COMPARATIVE BALANCE SHEET FOR QUINCY PARK DISTRICTPage: 13/16 Description PERIOD ENDED PERIOD ENDED Cash-Riverfront Development Cash - Bond 2017 Cash-Bond Cash-Cedar Creek Cash-Bayview Property Dev 1, , , , , , , , , Total Assets 689, , *** Liabilities *** Total Liabilities *** Fund Balance *** Fund Equity 499, , Total Fund Balance 499, , Beginning Fund Balance Net of VS Ending Fund Balance Total Liabilities And Fund Balance 499, , , , , , , ,581.48

24 10/02/ 05:03 PM DB: Quincy Park District Fund 60 Westview GL Number *** Assets *** COMPARATIVE BALANCE SHEET FOR QUINCY PARK DISTRICTPage: 14/16 Description PERIOD ENDED PERIOD ENDED Cash-Westview General Petty Cash-Westview General Fixed Assets (non-depr) Fixed Assets Accumulated Depreciation Inventory-Pro Shop Petty Cash-Concession Inventory-Concession Cash-Shih Scholarship 313, ,05 870, ,417, (2,364,482.18) 17, , , ,05 4,328, (2,549,219.37) 20, , Total Assets 2,261, ,190, *** Liabilities *** Accounts Payable Gift Certificates Green Fee Pc Liability Cart Pcard Liability , , , , , , Total Liabilities 81, , *** Fund Balance *** Fund Equity 2,020, ,973, Total Fund Balance 2,020, ,973, Beginning Fund Balance Net of VS Fund Balance Adjustments Ending Fund Balance Total Liabilities And Fund Balance 1,986, , , ,159, ,261, ,986, , (12,763.35) 2,111, ,190,986.44

25 10/02/ 05:03 PM DB: Quincy Park District Fund 61 Marina GL Number *** Assets *** COMPARATIVE BALANCE SHEET FOR QUINCY PARK DISTRICTPage: 15/16 Description PERIOD ENDED PERIOD ENDED Cash-Marina General Petty Cash Fixed Assets Accumulated Depreciation 69, ,916, (1,159,758.05) 102, ,940, (1,236,185.43) Total Assets 826, , *** Liabilities *** Total Liabilities *** Fund Balance *** Fund Equity 825, , Total Fund Balance 825, , Beginning Fund Balance Net of VS Fund Balance Adjustments Ending Fund Balance Total Liabilities And Fund Balance 810, , , , , , , ,985.20

26 10/02/ 05:03 PM DB: Quincy Park District Fund 71 Boehl Estate Trust GL Number *** Assets *** COMPARATIVE BALANCE SHEET FOR QUINCY PARK DISTRICTPage: 16/16 Description PERIOD ENDED PERIOD ENDED Cash - Boehl Trust SSB Short Term Investment (1,803.63) 353, , Total Assets 351, , *** Liabilities *** Total Liabilities *** Fund Balance *** Fund Equity Fund Equity - Restricted 11, , , , Total Fund Balance 353, , Beginning Fund Balance Net of VS Ending Fund Balance Total Liabilities And Fund Balance 353, (1,803.63) 351, , , , ,964.83

27 REVENUE AND EXPENDITURE SUMMARY

28 10/03/ 02:07 PM REVENUE AND EXPENDITURE REPORT FOR QUINCY PARK DISTRICT Page: 1/5 DB: Quincy Park Dis PERIOD ENDING ACCOUNT Fund 10 - Corporate Net MERCHANDISE Net FEES Net RENT Net DONATIONS/GRANTS Net OTHER INCOME Net TAXES Total Revenue: Net TRANSFERS IN Total Transfers-In: Net PERSONNEL-EXEMPT Net PERSONNEL-NON EXEMPT Net PERSONNEL-FULL TIME UNION Net PERSONNEL-SEASONAL UNION Net PERSONNEL-OTHER Net PERSONNEL BENEFITS Net COMMODITIES Net SERVICES Net TRAVEL & COMM Total Expenditure: Net TRANSFER OUT Total Transfers-Out: Net CAPITAL Total Capital Outlay: FUND TOTALS NET OF REVENUES & EXPENDITURES ,83 4, , , , , , , , , , , , , , , , , BOARD SUMMARY REPORT 4, , , , ,167, , , , , , , , , , , , , , , , , ,00 9,35 1, ,130,00 1,181, ,92 109,92 253, , , ,00 6,00 134,26 220, , , ,331, , , ,50 2,50 (84,627.00) 1, ,13 15, , , , , , , , , , , , , , , ,70 (249.00) 195, , ,105, ,349, , , , , , , , , , , , , , , , , , , , , (23,053.52) Fund 20 - Recreation Net MERCHANDISE Net CONCESSIONS Net FEES Net RENT Net DONATIONS/GRANTS Net OTHER INCOME Net TAXES Total Revenue: Net PERSONNEL-EXEMPT Net PERSONNEL-NON EXEMPT Net PERSONNEL-SEASONAL UNION Net PERSONNEL-OTHER Net PERSONNEL BENEFITS Net COMMODITIES Net SERVICES Net TRAVEL & COMM Total Expenditure: Net TRANSFER OUT Total Transfers-Out: Net CAPITAL Total Capital Outlay: FUND TOTALS NET OF REVENUES & EXPENDITURES , , , , , , , , , , , , , , , ,50 15, , , , , , , , , , ,00 25,00 21, , , ,30 49,20 281,00 11,30 18,50 25,95 483,80 873,05 166, , , ,80 188,10 62,20 9,25 725, ,00 90,00 31,10 31,10 26, , , , , , , , , , , , ,29 49,29 87, , , , , ,50 11, , , , , , , , , , ,00 90,00 78, , , ,00 11,00 115,01 115,01 (126,01)

29 10/03/ 02:07 PM REVENUE AND EXPENDITURE REPORT FOR QUINCY PARK DISTRICT Page: 2/5 DB: Quincy Park Dis PERIOD ENDING ACCOUNT Fund 30 - Museum Net MERCHANDISE Net RENT Net TAXES Total Revenue: Net PERSONNEL-EXEMPT Net PERSONNEL-FULL TIME UNION Net PERSONNEL-SEASONAL UNION Net PERSONNEL BENEFITS Net COMMODITIES Net SERVICES Net TRAVEL & COMM Total Expenditure: Net TRANSFER OUT Total Transfers-Out: FUND TOTALS NET OF REVENUES & EXPENDITURES , , , , , , , , , BOARD SUMMARY REPORT , , , , , , , , , , , ,50 7,95 192,00 201,45 25,14 44, ,91 14,88 37, ,60 1,46 181, ,00 5,00 15, , , , , , , , , , ,30 183, , , , , , , , ,00 5,00 72, Fund 31 - Social Security Net MERCHANDISE Net TAXES Total Revenue: Net PERSONNEL BENEFITS Total Expenditure: FUND TOTALS NET OF REVENUES & EXPENDITURES , , , , , , , , , , ,50 155,10 150,00 150,00 5, , , , , , , , , , , Fund 32 - Pension/IMRF Net MERCHANDISE Net TAXES Total Revenue: Net PERSONNEL BENEFITS Total Expenditure: FUND TOTALS NET OF REVENUES & EXPENDITURES , , , , , , , , , , ,60 210,00 211,60 140,00 140,00 71, , , , , , , , , , , , Fund 33 - Unemployment Compensation Net MERCHANDISE Net TAXES Total Revenue: Net PERSONNEL BENEFITS Total Expenditure: FUND TOTALS NET OF REVENUES & EXPENDITURES , , , , , , , , , , ,35 80,00 81,35 80,00 80,00 1, , , , , , , , , , , , Fund 34 - Liability Insurance Net MERCHANDISE Net INVESTMENT Net OTHER INCOME Net TAXES Total Revenue: Net COMMODITIES Net SERVICES Total Expenditure: Net TRANSFER OUT Total Transfers-Out: FUND TOTALS NET OF REVENUES & EXPENDITURES , , , , , , , , , , , , , , , , ,45 388,50 390,95 329, ,00 331, , , , , , , , , , , , , , , , , , (11,226.34)

30 10/03/ 02:07 PM REVENUE AND EXPENDITURE REPORT FOR QUINCY PARK DISTRICT Page: 3/5 DB: Quincy Park Dis PERIOD ENDING ACCOUNT Fund 35 - Audit Net MERCHANDISE Net TAXES Total Revenue: Net COMMODITIES Net SERVICES Total Expenditure: FUND TOTALS NET OF REVENUES & EXPENDITURES , , , BOARD SUMMARY REPORT , , , , (3,787.86) 10 11,50 11, ,40 12,80 (1,20) , , , , , , , (1,670.90) Fund 36 - Park Security Net MERCHANDISE Net TAXES Total Revenue: Net PERSONNEL-EXEMPT Net PERSONNEL-NON EXEMPT Net PERSONNEL BENEFITS Net COMMODITIES Net SERVICES Net TRAVEL & COMM Total Expenditure: Net TRANSFER OUT Total Transfers-Out: Net CAPITAL Total Capital Outlay: FUND TOTALS NET OF REVENUES & EXPENDITURES , , , , , , , , , , , , , , , ,50 5,50 6, , , ,45 160,00 161,45 47, , ,72 26,30 15, ,60 139, ,50 5,50 37,00 37,00 (20,154.00) , , , , , , , , , , , , , , , , ,50 5,50 29, , , Fund 37 - Paving & Lighting Net MERCHANDISE Net TAXES Total Revenue: Net COMMODITIES Total Expenditure: Net CAPITAL Total Capital Outlay: FUND TOTALS NET OF REVENUES & EXPENDITURES , , ,60 16,60 (12,336.22) , , , , ,60 18,60 (63.98) 35 32,00 32,35 13,00 13,00 19,00 19, , , , , , , , , Fund 40 - Debt Service Funds Net TAXES Total Revenue: Net TRANSFERS IN Total Transfers-In: Net SERVICES Total Expenditure: FUND TOTALS NET OF REVENUES & EXPENDITURES 155, , , , , , , , , , ,43 103,43 42, , , , , , , , , , , , , , ,874.48

31 10/03/ 02:07 PM REVENUE AND EXPENDITURE REPORT FOR QUINCY PARK DISTRICT Page: 4/5 DB: Quincy Park Dis PERIOD ENDING ACCOUNT Fund 50 - Capital Fund Net MERCHANDISE Net DONATIONS/GRANTS Net OTHER INCOME Total Revenue: Net TRANSFERS IN Total Transfers-In: Net COMMODITIES Net SERVICES Total Expenditure: Net TRANSFER OUT Total Transfers-Out: Net CAPITAL Total Capital Outlay: FUND TOTALS NET OF REVENUES & EXPENDITURES , , (21,420.69) BOARD SUMMARY REPORT 3, , ,00 1,607, , , , , ,542, ,542, , ,35 1,215, ,218, ,357, ,357, ,00 150,00 3,115,70 3,115,70 (689,762.00) , , (8,698.17) 5, ,00 905, ,50 42,50 5, , ,50 42,50 548, , , , , (803,485.04) Fund 60 - Westview Net MERCHANDISE Net CONCESSIONS Net FEES Net RENT Net DONATIONS/GRANTS Net OTHER INCOME Net TAXES Total Revenue: Net TRANSFERS IN Total Transfers-In: Net PERSONNEL-EXEMPT Net PERSONNEL-NON EXEMPT Net PERSONNEL-FULL TIME UNION Net PERSONNEL-SEASONAL UNION Net PERSONNEL-OTHER Net PERSONNEL BENEFITS Net COMMODITIES Net SERVICES Net TRAVEL & COMM Total Expenditure: Net TRANSFER OUT Total Transfers-Out: Net CAPITAL Total Capital Outlay: FUND TOTALS NET OF REVENUES & EXPENDITURES 5, , , , , , , , ,36 13, , , , (2,057.70) 31, , , , , , , , , , , , , , , , , , , , ,03 117,00 489,00 226,50 6,50 12,50 15,20 918,73 145, ,00 82, ,00 6,00 48,08 359,20 29,50 7,15 839, ,00 5,00 22,00 22,00 51, , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , (3,757.85)

32 10/03/ 02:07 PM REVENUE AND EXPENDITURE REPORT FOR QUINCY PARK DISTRICT Page: 5/5 DB: Quincy Park Dis PERIOD ENDING ACCOUNT Fund 61 - Marina Net MERCHANDISE Net RENT Net OTHER INCOME Total Revenue: Net PERSONNEL-EXEMPT Net PERSONNEL-NON EXEMPT Net PERSONNEL-FULL TIME UNION Net PERSONNEL-OTHER Net PERSONNEL BENEFITS Net COMMODITIES Net SERVICES Net TRAVEL & COMM Total Expenditure: Net TRANSFER OUT Total Transfers-Out: FUND TOTALS NET OF REVENUES & EXPENDITURES 6, (7) 7, , , , , , , (13,280.17) BOARD SUMMARY REPORT 37, , , , , , , , , , , , , , ,80 144, ,05 19, ,00 35,63 13,06 57,00 41,05 1,90 182, , , , , , , , , (5,176.62) 42, , , , , , , , , , , , , ,10 25, (25,570.18) Fund 71 - Boehl Estate Trust Net MERCHANDISE Net INVESTMENT Total Revenue: Net COMMODITIES Net SERVICES Total Expenditure: Net TRANSFER OUT Total Transfers-Out: FUND TOTALS NET OF REVENUES & EXPENDITURES , , (1,803.63) 2, , , , , , , (1,803.63) 2,80 5,50 8,30 3 3,85 3,88 4,42 4,42 1, , , , , , , ALL FUNDS - ALL FUNDS NET OF REVENUES & EXPENDITURES 650, , , ,383, ,761, ,622, ,242, ,801, (558,794.00) 1,308, , , ,371, ,691, ,679, , (993,102.93)

33 REVENUE AND EXPENDITURE DETAIL

34 10/03/ 02:09 PM REVENUE AND EXPENDITURE REPORT FOR QUINCY PARK DISTRICT Page: 1/44 DB: Quincy Park Dis PERIOD ENDING GL NUMBER Fund 10 - Corporate Dept 00 - General Rental Grants-Capital Interest Reservations Miscellaneous Local Taxes Replacement Taxes Transfers ,83 119, , , , , , ,60 40, ,00 330,00 1, ,13 1, , (249.00) 4, , ,70 1, , , , ,053, ,175,85 268, ,154, Cafeteria Plan Safety Supp & Equipment Licenses, Permits, Fees Lease/Rent Transfers Engineering Fees Equipment Purchase , ,00 17, , , , , , , , , Net - Dept 00 - General 125, ,014, ,123, , ,107, Dept Office Of The Board Awards, Trophies, Certificates Operational Supplies Dues, Subscriptions, Books Uniform Supplies Concession Food Attorney Fees Advertising Repairs To Buildings/grounds Printing Conference & Education , , , , , , , , , , , , , , Net - Dept Office Of The Board (1,128.08) (18,463.07) (31,045.00) (441.36) (14,729.37) (70) Dept Executive Director Administrator Accident/Health Ins Operational Supplies Dues, Subscriptions, Books Uniform Supplies 9, , , ,00 9, , , , ,085.00

35 10/03/ 02:09 PM REVENUE AND EXPENDITURE REPORT FOR QUINCY PARK DISTRICT Page: 2/44 DB: Quincy Park Dis PERIOD ENDING GL NUMBER Fund 10 - Corporate Concession Food Auto/boat Repairs Conference & Education Mileage , , , , , , Net - Dept Executive Director (9,778.23) (65,178.60) (93,665.00) (6,803.66) (66,352.02) Dept Director Of Business Serv Miscellaneous Transfers Administrator Office Seasonal Laborer Non-Union Overtime Contingency Accident/Health Ins Operational Supplies Dues, Subscriptions, Books Uniform Supplies Education/Training Concession Food Licenses, Permits, Fees Advertising Auto Repairs Repairs To Equipment Service Contracts Printing Consulting Conference & Education Postage & Freight Internet Equipment Purchases 7, , , , , , , , ,00 20, , , ,50 28,90 7,50 1, , , ,20 2,00 20, , , , ,50 5, , , , , , , , , , , , , , , Net - Dept Director Of Business Serv (23,523.03) (161,009.02) (238,292.00) (15,914.84) (153,499.91) Dept Director Of Parks Administrator Supervisory Accident/Health Ins Operational Supplies Small Tools & Supplies 3, , , , , , , , , , , , ,

36 10/03/ 02:09 PM REVENUE AND EXPENDITURE REPORT FOR QUINCY PARK DISTRICT Page: 3/44 DB: Quincy Park Dis PERIOD ENDING GL NUMBER Fund 10 - Corporate Dues, Subscriptions, Books Repair Parts Uniform Supplies Safety Supplies & Equipment Advertising Repairs To Equipment Printing Safety Telephone Conference & Education , , ,80 1, , , , , , , Net - Dept Director Of Parks (7,466.13) (50,400.63) (75,664.00) (4,972.65) (50,148.99) Dept Director Of Parks Miscellaneous , , Maintenance Crew Leader Maintenance Laborer Mechanic Seasonal Laborer Union Contingency Overtime Accident/Health Ins Operational Supplies Natural Gas, Propane, Htg. Oil Janitorial Supplies Fuel, Gas & Oil Small Tools & Supplies Horticultural Supplies Fertilizers/Chemicals Repair Parts Building Repair Ground Repair/Landscaping Paint & Stain Restroom Repair Uniform Supplies Tennis Repair Parts Playground Equip Repair Trees Electricity Water Licence, Permits, Fees Equipment Rental Auto/boat Repairs Repairs To Equipment Repairs To Bldgs/grounds Refuse Service Repairs To Restrooms 7, , , , , , , , , , , , , , , , , , , , , , , , , , , , ,00 2, , , ,40 141,00 4,50 75,84 1,60 2,40 11,00 29, ,00 3,00 11,00 20,70 6,00 8,00 4,00 4,00 3,20 1,00 10,00 1,00 38,50 11, ,20 3,50 6,50 8,00 5,40 2,00 2, , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , ,70

37 10/03/ 02:09 PM REVENUE AND EXPENDITURE REPORT FOR QUINCY PARK DISTRICT Page: 4/44 DB: Quincy Park Dis PERIOD ENDING GL NUMBER Fund 10 - Corporate Engineering Fees Safety Tennis Repair Conference & Education Internet , ,50 2, ,40 1,50 1, , , , , , , , Net - Dept Director Of Parks (66,090.60) (453,886.45) (729,626.00) (53,285.82) (438,601.61) (21,861.52) Dept Emergency Flood Interest Net - Dept Emergency Flood Dept Boehl Park Maintenance Interest Transfers , , , , , , , , Janitorial Supplies Fuel, Gas And Oil Rep To Buildings/grounds Engineering Fees ,00 4, , ,85 2,55 Net - Dept Boehl Park Maintenance 1, , (2,43) Dept Heritage Tree Donations Interest Equipment Sales , , , , , Operational Supplies Trees Advertising Printing , ,

38 10/03/ 02:09 PM REVENUE AND EXPENDITURE REPORT FOR QUINCY PARK DISTRICT Page: 5/44 DB: Quincy Park Dis PERIOD ENDING GL NUMBER Fund 10 - Corporate , , Net - Dept Heritage Tree (37.52) (349.54) , Dept General Donation Donations Grants-Capital Grants-Operational Interest 4, , , , ,30 30, , , , , Transfers Grant Distribution Equipment Purchase Permanent Grounds 17, , ,00 89, , , , , , Net - Dept General Donation (13,680.57) (35,228.63) 28 15, , Dept Marketing Corporate Sponsor Transfers 75,00 3,00 75,00 75,00 78, Supervisory Accident/Health Ins Operational Supplies Dues,Subscriptions,Books Program Promotions Conference & Education 50,00 9,60 1, , , , , , , , ,60 5, , Net - Dept Marketing (26,60) (5,686.56) 18, (492.00) Dept Building Administration Transfers 30,00 30,00 30,00 30,00 30,00 30,00

39 10/03/ 02:09 PM REVENUE AND EXPENDITURE REPORT FOR QUINCY PARK DISTRICT Page: 6/44 DB: Quincy Park Dis PERIOD ENDING GL NUMBER Fund 10 - Corporate Janatorial Supplies Building Repair Paint & Stain Electricity Water Repairs To Equipment Repairs To Bldgs/grounds Service Contract Safety Telephone Internet , (18.33) 4, ,51 4, , ,00 1, , ,50 3,00 13, ,60 1, , , , , , , , , , ,22 9, , Net - Dept Building Administration (2,789.09) 11, (11,22) (9,642.66) 4, NET OF REVENUES & EXPENDITURES 131, , , ,239, , , ,291, ,375, (84,627.00) 283, , , ,457, , , , (23,053.52)

40 10/03/ 02:09 PM REVENUE AND EXPENDITURE REPORT FOR QUINCY PARK DISTRICT Page: 7/44 DB: Quincy Park Dis PERIOD ENDING GL NUMBER Fund 19 - GASB FUND Dept 00 - General Transfers 1, , Depreciation Transfers 15, , , , , , , Net - Dept 00 - General (15,331.08) (63,210.20) (15,149.97) NET OF REVENUES & EXPENDITURES 15, (15,331.08) 63, (63,210.20) 1, , (15,149.97)

41 10/03/ 02:09 PM REVENUE AND EXPENDITURE REPORT FOR QUINCY PARK DISTRICT Page: 8/44 DB: Quincy Park Dis PERIOD ENDING GL NUMBER Fund 20 - Recreation Dept 00 - General Registration Fees Rental Donation Corporate Sponsor Interest Program Sponsors Vending Machine Revenue Local Taxes , ,00 10,00 1, ,50 350, ,00 1,50 5,00 10,00 3,30 10, , , ,13 5,00 10,00 3, , , , , ,00 158, , Program Personnel Contingency Overtime Operational Supplies Repair Parts Uniforms Education/Training Licenses, Permits, & Fees Auto/boat Repairs Service Contracts Transfers Financial Assistance Program Sponsor Promotion Telephone Postage Equipment Purchases Permanent Grounds Capital Engineering Fees , , , , , ,00 21, , , , , ,50 2,50 2,00 1,50 7,50 90,00 25,00 1,50 2, ,29 3, , , , , ,00 18, , , ,01 2, , ,20 50, , ,01 Net - Dept 00 - General 70, , ,80 108, , (115,01) Dept Y BaseBall Registration Program Sponsors Miscellaneous 39, , ,00 13, , , , ,75 54, Program Personnel Rec Youth Umpire Rec T-Ball & D Div Prog Personnel Recreation Maintenance Awards, Trophies, Certificates Opertional Supplies Fuel, Gas & Oil Dues, Subscriptions, Books , , , ,50 5,00 10,50 2,50 6,50 19,00 1,10 8,50 5, , , , ,00