DRAFT Annual Budget Fiscal Year 2018/19 Beginning May 1, 2018

DRAFT Annual Budget Fiscal Year 2018/19 Beginning May 1, 2018 Village of Northbrook, Illinois 1225 Cedar Lane Northbrook, Illinois 60062

VILLAGE OF NORTHBROOK ANNUAL BUDGET FISCAL YEAR 2018/19 May 1, 2018 through April 30, 2019 Prepared by the Finance Department Jeffrey L. Rowitz, Deputy Village Manager/Chief Financial Officer Iwona Petryszak, Accounting Manager

Village of Northbrook, Illinois Principal Officials May 1, 2018 LEGISLATIVE VILLAGE BOARD OF TRUSTEES Sandra E. Frum, President James A. Karagianis Albert C. Buehler III Kathryn L. Ciesla Robert P. Israel Muriel J. Collison Jason C. Han Debra J. Ford, Village Clerk ADMINISTRATIVE Richard A. Nahrstadt, Village Manager Jeffrey L. Rowitz, Deputy Village Manager/Chief Financial Officer Roger Adkins, Chief of Police Lori D. Baker, Chief Information Officer Andrew Carlson, Fire Chief Matt Farmer, Village Engineer Kelly J. Hamill, Director of Public Works Tom Poupard, Director of Development & Planning Services

TABLE OF CONTENTS FISCAL YEAR 2018/19 DRAFT ANNUAL BUDGET GENERAL INFORMATION AND FINANCIAL SUMMARIES Page Budget Summary 1 Fund Balance/Working Capital Balance Determination FY17/18 2 Fund Balance/Working Capital Balance Determination FY18/19 3 Interfund Transfers 4 REVENUES All Funds Revenue Summary 5 Revenue Projections 6 Two-Year Revenue Projections General Corporate Fund 10 EXPENDITURES All Funds Expenditure Summary 12 All Funds Summary Detail 13 General Corporate Fund Summary by Dept. (Without special revenue funds) 16 Two-Year Projections - General Corporate Fund Summary by Dept. (Without special revenue funds) 18 General Corporate Fund Summary by Dept. 20 General Corporate Fund Detail 22 All Funds (Excluding General Corporate Fund) Expenditure Summary 24 Governmental Fund Types Detail (Excludes General Corporate Fund) 27 Proprietary Fund Types Detail 29 Fiduciary Fund Types Detail 33 Schedule of Debt Service - General Obligation Bonds 34 GENERAL CORPORATE FUND Authorized Positions, All Departments 38 Legislative Division 39 Administrative Division 44 Legal Division 53 Finance Department 57 Information Services Department 66 Police Department 77 Fire Department 93 Public Works Department (General Operations Division) 112 Development & Planning Services 128

Table of Contents, Cont.. Pa2e DEBT SERVICE FUND 137 CAPITAL PROJECTS FUNDS Infrastructure Capital Projects Fund 140 WATER FUND 144 Water Production Division 145 Water Distribution Division 156 SANITARY SEWER FUND 164 STORM WATER FUND 172 PARKING FUND 180 CEMETARY FUND 184 SENIOR HOUSING FUND 187 SELF INSURANCE FUND 193 POLICE PENSION FUND 196 FIREFIGHTERS' PENSION FUND 199

Village of Northbrook Budget Summary Fiscal Year 2019 PROJECTED REVENUE General Debt Service Water Sanitary Sewer Parking Cemetery Senior Housing Infrastructure Capital Projects Storm Water Self Insurance Police Pension Fire Pension Total Budget Property Tax 8,055,370 4,072,000 2,998,526 3,387,070 18,512,966 Township R & B Tax 475,000 475,000 Replacement Taxes 228,000 228,000 Sales Tax 14,778,370 2,000,000 16,778,370 Income Taxes 3,177,685 3,177,685 Other Taxes 4,060,000 4,060,000 Permits 1,770,000 20,000 1,790,000 Licenses 907,500 907,500 Interest Income 250,000 16,500 70,000 15,000 300 2,500 1,500 50,000 20,000 7,500 2,000,000 2,000,000 4,433,300 Fees 3,630,000-167,800 3,797,800 Rental Income 7,640 7,640 Fines 249,835 249,835 Charges for Services 1,921,150 1,484,000 1,345,000 4,750,150 Sale of Water 8,880,000 8,880,000 Improvement Recapture 30,000 30,000 Crestwood Rents 853,160 853,160 Intergov't Transfer 860,000 860,000 Premium Contributions 1,385,000 1,385,000 Employee Contributions 700,000 700,000 1,400,000 Miscellaneous 942,875 25,000 120,000 1,087,875 Bond Proceeds - - - Other 5,000 90,000 200,000 200,000 495,000 Revenue Sub-Total 40,445,785 4,088,500 9,025,000 1,499,000 175,740 2,500 854,660 2,915,000 1,455,000 1,512,500 5,898,526 6,287,070 74,159,281 Interfund Transfers 2,524,840 2,195,763 5,053,445 9,774,048 BUDGETED REVENUES 42,970,625 6,284,263 9,025,000 1,499,000 175,740 2,500 854,660 2,915,000 1,455,000 6,565,945 5,898,526 6,287,070 83,933,329 Adjustment (To)/From Fund Balance (1) 2,324,500 (16,501) 4,652,684 627,427 (220) 38,315 79,760 3,080,993 1,735,143 1,291,555 (1,433,606) (2,267,670) 10,112,380 TOTAL INCLUDING ADJUSTMENT 45,295,125 6,267,762 13,677,684 2,126,427 175,520 40,815 934,420 5,995,993 3,190,143 7,857,500 4,464,920 4,019,400 94,045,709 (LESS INTERFUND TRANSFERS) (9,774,048) GRAND TOTAL REVENUE 84,271,661 EXPENDITURES Personal Services 26,704,175 1,593,735 353,645 419,265 29,070,820 Fringe Benefits 5,297,745 649,615 133,770 - - - 122,730-6,203,860 Contractual Services 7,612,296 2,834,100 728,555 173,120 25,815 722,720 3,800,230 339,280 83,000 261,000 16,580,116 Commodities 1,704,290 334,680 36,770 2,400 9,200 25,100-2,112,440 Capital Outlay 3,351,835 6,303,600 540,000-15,000 140,000-1,025,000-11,375,435 Other 624,784 - - - 2,195,763 7,857,500 4,381,920 3,758,400 18,818,367 Debt Service 6,267,762 1,961,954 333,687 62,500 1,258,768-9,884,671 BUDGETED EXPENDITURES 45,295,125 6,267,762 13,677,684 2,126,427 175,520 40,815 934,420 5,995,993 3,190,143 7,857,500 4,464,920 4,019,400 94,045,709 (LESS INTERFUND TRANSFERS) (9,774,048) GRAND TOTAL EXPENDITURES 84,271,661 (t) Negative number indicates surplus; Positive number indicates deficit.

Village of Northbrook Fund Balance / Working Capital Balance Determinatioi FY 2017/18 Audited Beginning Fund Balance Estimated Transfers Total Estimated Estimated Transfers Total Estimated Projected Ending Fund Balance Projected Surplus Fund 5/1/2017 Revenues In Revenues Expenditures Out Expenditures 4/30/2018 (Deficit) General Corporate 23,509,463 50,967,694 2,597,690 53,565,384 (47,530,533) (4,644,355) (52,174,888) 24,899,959 1,390,496 Debt Service 7,730 3,231,456 2,198,264 5,429,720 (5,430,146) - (5,430,146) 7,304 (426) Water 10,519,524 14,730,140 14,730,140 (9,964,462) (2,322,540) (12,287,002) 12,962,662 2,443,138 Sanitary Sewer 1,432,599 2,216,700-2,216,700 (1,339,871) (622,895) (1,962,766) 1,686,533 253,934 Storm Water 7,064,696 5,010,384 5,010,384 (3,983,930) (159,305) (4,143,235) 7,931,845 867,149 Parking 11,745 175,740 175,740 (86,225) (99,620) (185,845) 1,640 (10,105) Cemetery Fund 179,589 196,070 288,605 (1,780) (18,280) 449,914 270,325 Senior Housing 892,521 856,066 856,066 (712,816) (137,000) (849,816) 898,771 6,250 Infrastructure CPF 10,781,659 6,242,500-6,242,500 (4,821,050) (2,198,264) (7,019,314) 10,004,845 (776,814) Self Insurance 6,044,405 1,517,500 5,389,805 6,907,305 (7,547,000) - (7,547,000) 5,404,710 (639,695) Police Pension 45,984,226 5,629,665-5,629,665 (4,309,920) (4,309,920) 47,303,971 1,319,745 Firefighters' Pension 47,079,750 5,494,963-5,494,963 (3,866,600) (3,866,600) 48,708,113 1,628,363 153,507.907 96,268,878 10,185,759 106,547,172 (89.592.553) (10,185,759) (99,794 812) 160,260,267 6,752,360 General Corporate (unrestricted funds 22,123,177 48,475,319 2,597,690 51,073,009 47,530,533 (4,644,355) 52,174,888 21,021,298 (1,101,879) Percentage of Unrestricted Revenue: 41.2% Amount above 40% Target (1] 592,094 General Corporate (unrestricted funds Net of Property Acquisitiot 22,123,177 42,773,009 43,874,888 21,021,298 Percentage of Unrestricted Revenue: 49.1% Amount above 40% Target (1.: 3,912,094 (1) Net of reestrieted bond proceed

Village of Northbrook Fund Balance / Working Capital Balance Determination FY 2018/19 Projected Beginning Fund Balance Budgeted Transfers Total Budgeted Transfers Total Projected Ending Fund Balance Surplus Fund 5/1/2018 Revenues In Revenues Expenditures Out Expenditures 4/30/2019 (Deficit) Projected General Corporate 24,899,959 40,445,785 2,524,840 42,970,625 (40,987,130) (4,307,995) (45,295,125) 22,575,459 (2,324,500) Debt Service 7,304 4,088,500 2,195,763 6,284,263 (6,267,762) - (6,267,762) 23,805 16,501 Water 12,962,662 9,025,000 9,025,000 (11,434,064) (2,243,620) (13,677,684) 8,309,978 (4,652,684) Sanitary Sewer 1,686,533 1,499,000 1,499,000 (1,492,882) (633,545) (2,126,427) 1,059,106 (627,427) Storm Water 7,931,845 1,455,000 1,455,000 (3,029,193) (160,950) (3,190,143) 6,196,702 (1,735,143) Parking 1,640 175,740 175,740 (83,900) (91,620) (175,520) 1,860 220 Cemetery Fund 449,914 2,500 2,500 (39,000) (1,815) (40,815) 411,599 (38,315) Senior Housing 898,771 854,660 854,660 (795,680) (138,740) (934,420) 819,011 (79,760) Infrastructure CPF 10,004,845 3,139,889 3,139,889 (3,800,230) (2,195,763) (5,995,993) 7,148,741 (2,856,104) Self Insurance 5,404,710 1,512,500 5,053,445 6,565,945 (7,857,500) - (7,857,500) 4,113,155 (1,291,555) Police Pension 47,303,971 5,898,526 5,898,526 (4,464,920) - (4,464,920) 48,737,577 1,433,606 Firefighters' Pension 48,708,113 6,287,070 6,287,070 (4,019,400) - (4,019,400) 50,975,783 2,267,670 160,260,267 74,384,170 9,774,048 84,158,218 (84,271,6611 (9,774,048) (94,045,709) 150,372,776 (9,887,491) General Corporate (unrestricted funds) 21,021,298 42,588,285 2,524,840 45,113,125 40,805,130 (4,307,995) 45,113,125 21,021,298 - Percentage of Unrestricted Revenues 46.6% Amount above 40% Target 2,976,048

Village of Northbrook Summary of Interfund Transfers EV 2017/18 ESTIMATE TRANSFER TO DEBT SELF FUND GENERAL SERVICE INSURANCE TOTALS GENERAL 4,644,355 4,644,355,,. WATER 1,797,535 525,005 2,322,540 SANITARY SEWER 532,610 90,285 622,895 SENIOR HOUSING 87,000 50,000 '137,000 R,,. PARKING 96,575 3,045 99,620..?Vg:: INFRASTRUCTURE CPF 2,198,264 2,198,264 F b.-,:: r- - E=:M ' STORM WATER 52,325 76,980 159,305 CEMETERY FUND 1,645 135 1,780 TOTALS 2,597,690 2,198,264 5,389,805 10,185,759 FY 2018/19 PROPOSED 'TRANSFER TO DEBT SELF FUND GENERAL SERVICE INSURANCE TOTALS GENERAL 4,307,995 4,307,995 WATER 1,718,615 525,005 2,243,620 SANITARY SEWER 543,260 90,285 633,545 T R SENIOR HOUSING 88,740 50,000 138,740 A F N R PARKING 88,575 3,045 91,620 F 0 E M INFRASTRUCTURE CPF 2,195,763 2,195,763 R STORM WATER 83,970 76,980 160,950 CEMETERY FUND 1,680 135 1,815 TOTALS 2,524,840 2,195,763 5,053,445 9,774,048

Village of Northbrook All Funds Revenue Summary Fiscal Year 2019 FUND FY16 Actual FY17 Actual FY18 Budget FY18 Estimate FYI9 Projected FY18 Budget / FY19 Projected FY18 Estimate / FY19 Projected General Corporate 46,615,706 42,366,871 43,269,795 53,565,384 42,970,625-0.7% -19.8% Debt Service 5,029,008 5,302,156 5,420,220 5,429,720 6,284,263 15.9% 15.7% Water 17,425,766 7,260,622 11,508,750 14,730,140 9,025,000-21.6% -38.7% Sanitary Sewer 2,965,061 1,231,981 2,032,900 2,216,700 1,499,000-263% -32.4% Parking 165,455 485,408 178,265 175,740 175,740-1.4% 0.0% Cemetery Fund 30 6,149 3,150 288,605 2,500-20.6% -99.1% Senior Housing 842,724 847,456 851,500 856,066 854,660 D.4% -0.2% Storm Water 18,022,522 2,172,217 4,391,200 5,010,384 1,45.5,000-66.9% -71.0% infrastructure CPF 8,975,737 3,231,224 5,349,625 6,242,500 3,139,889-41.3% -49.7% Self Insurance 7,934,851 7,804,847 6,957,805 6,907,305 6,565,945-5.6% -4.9% Police Pension 695,095 7,273,748 5,631,665 5,629,665 5,898,526 4.7% 4.8% Firefighters' Pension (439,959) 7,178,009 5,514,963 5,494,963 6,287,070 14.0% 14.4% Grand Total All Funds 108,231,996 85,160,688 91,109,838 106,547,172 84,158,218-7.6% -21.0"/., Total Excluding Interfund Transfers 96,831,513 73,840,731 80,914,079 96,361,413 74,384,170-8.1% -22.8% Total Excluding Interfund Transfers and Capital Projects 87,855,776 70,609,507 75,564,454 90,118,913 71,244,281-5.7% -20.9% Total Excluding Interfund Transfers, Capital Projects, Pension Trust Funds and SSA Funds 87,600,640 56,157,750 64,417,826 78,994,285 59,058,685-8.3% -25.2% -

Account Number Village of Northbrook Revenue Projections Fiscal Year 2019 FY16 Actual FY17 Actual FY18 Budget FY18 Estimate FY19 Projected FY18 Budget / FY19 Projected FY18 Estimate / FY19 Projected GENERAL CORPORATE FUND (11-0000-) Property Taxes 401-00/11 7,622,045 7,583,585 8,055,370 8,055,370 8,055,370 0.0% 0.0% Township Road and Bridge Tax 401-06/16 460,210 529,757 465,000 465,000 475,000 2.2% 2.2% Replacement Taxes Corporate 405-01 346,816 499,339 270,000 270,000 216,000-20.0% -20.0% Township Road and Bridge 405-03 14,227 12,761 12,000 12,000 12,000 0.0% 0.0% Total Replacement Taxes 361,043 512,100 282,000 282,000 228,000-19.1% -19.1% Sales Tax Retail Sales Tax 421-00 12,472,371 13,016,830 12,450,000 12,860,000 13,900,000 11.6% 8.1% Auto Rental Tax 421-01 6,605 5,795 12,000 6,000 6,000-50.0% 0.0% Use Tax 421-03 765,696 817,854 839,200 839,200 872,370 4.0% 4.0% Total Sales Tax 13,244,672 13,840,479 13,301,200 13,705,200 14,778,370 11.1% 7.8% Income Tax State Income Tax 422-00 3,362,196 3,141,181 3,350,170 2,985,300 3,177,685-5.1% 6.4% Total Income Taxes 3,362,196 3,141,181 3,350,170 2,985,300 3,177,685-5.1% 6.4% Other Taxes Hotel/Motel Occupancy Tax 407-01 985,943 972,806 1,000,000 920,000 950,000-5.0% 3.3% Utility Tax 407-03 995,457 1,012,559 1,100,000 1,000,000 1,000,000-9.1% 0.0% Telecommunications Tax 478-06 3,210,141 2,554,292 3,100,000 2,100,000 2,000,000-35.5% -4.8% Admissions/Entertainment Tax 407-02 103,441 101,905 110,000 110,000 110,000 0.0% 0.0% Total Other Taxes 5,294,982 4,641,562 5,310,000 4,130,000 4,060,000-23.5% -1.7% Permits Building 452-00 2,533,959 1,857,274 1,800,000 2,664,000 1,765,000-1.9% -33.7% Alarm 454-03 9,110 5,720 5,000 5,000 5,000 0.0% 0.0% Total Permits 2,543,069 1,862,994 1,805,000 2,669,000 1,770,000-1.9% -33.7% Licenses Animal 435-01 23,528 22,089 24,000 22,500 22,500-6.3% 0.0% Business/Liquor 435-02,04 330,065 306,861 350,000 330,000 350,000 0.0% 6.1% Vehicle 435-05 574,211 556,806 580,000 525,000 535,000-7.8% 1.9% Total Licenses 927,804 885,756 954,000 877,500 907,500-4.9% 3.4% Interest Income General Fund 426-01,04 92,370 191,363 150,000 250,000 250,000 66.7% 0.0% Escrow Fund 426-02 9,608 15,640 0 0 0 Total Interest Income 101,978 207,003 150,000 250,000 250,000 66.7% 0.0% Fees: RFPD Fees 451-00 2,262,060 2,409,438 2,475,000 2,475,000 2,550,000 3.0% 3.0% RED Center Administration Fees 451-01 20,000 20,000 20,000 20,000 20,000 0.0% 0.0% Elevator Inspections 452-01 32,265 14,030 38,000 38,000 40,000 5.3% 5.3% Franchise Fees: Cable Television 478-01 755,732 772,873 800,000 775,000 800,000 0.0% 3.2% PEG Activities 478-04 - Total Franchise Fees 755,732 772,873 800,000 775,000 800,000 0.0% 3.2% Alarm Services Fees: Police False Alarm 454-00 60,260 42,835 60,000 60,000 60,000 0.0% 0.0% Police Alarm Maintenance/Renewal 454-01/02 64,276 68,937 74,000 70,000 70,000-5.4% 0.0% Fire False Alarm Response 459-00 6,600 3,840 5,000 5,000 5,000 0.0% 0.0% Fire Alarm Monitoring 459-01 66,693 67,898 65,000 65,000 65,000 0.0% 0.0% Total Alarm Services Fees 197,829 183,510 204,000 200,000 200,000-2.0% 0.0% Petitioner Fees: Plan Commission 457-00 20,373 20,000 20,000 90,000 20,000 0.0% -77.8% Zoning Board of Appeals 479-00 0 0 Total Petitioner Fees 20,373 20,000 20,000 90,000 20,000 0.0% -77.8% Total Fees 3,288,259 3,419,851 3,557,000 3,598,000 3,630,000 2.1% 0.9% A

Account Number Village of Northbrook Revenue Projections Fiscal Year 2019 FY16 Actual FY17 Actual FY18 Budget FY18 Estimate FY19 Projected FY18 Budget / FYI9 Projected FY18 Estimate / FYI9 Projected Rental Income: Commuter Station: The Grind 461-05 7,643 0 0 0 0 Total Rental Income 7,643 0 0 0 0 Fines: Ordinance Violations 458-01, 04 25,446 26,076 45,000 45,000 149,835 233.0% 233.0% Traffic Court Fines 458-02, 477-37 131,348 83,571 120,000 100,000 100,000-16.7% 0.0% Total Fines 156,794 109,647 165,000 145,000 249,835 51.4% 72.3% Interfund Transfers: Sanitary Sewer Fund 475-14 509,455 524,740 532,610 532,610 543,260 2.0% 2.0% Senior Housing Fund 475-15 83,205 85,700 87,000 87,000 88,740 2.0% 2.0% Infrastructure CPF Fund 475-40 Water Production Fund 475-21 684,380 657,380 630,380 630,380 603,380-4.1% 0.0% Water Distribution Fund 475-21 1,169,015 1,151,090 1,167,155 1,167,155 1,115,235 1.4% 0.0% Parking Fund 475-22 110,075 105,000 106,575 96,575 88,575-16.9% -8.3% Storm Water Fund 475-16 78,750 81,110 82,325 82,325 83,970 2.0% 2.0% Cemetary Fund 475-20/23 1,570 1,620 1,645 1,645 1,680 2.1% 2.1% Total Interfund Transfers 2,636,450 2,606,640 2,607,690 2,597,690 2,524,840-3.2% -2.8% Charges for Services: Overtime Reimb. - PoliceiFire/Dev/PW 473-13/14/15/17 58,534 53,418 65,000 52,000 65,000 0.0% 25.0% Antenna Lease Fees 476-01 237,200 193,473 160,000 178,400 166,400 4.0% -6.7% Weed Cutting/Tree Removal Fees 477-02/05 140 0 0 0 0 0.0% 0.0% Sign Material Sales 477-06 0 345 1,000 500 1,000 0.0% 100.0% Reforestation Fees 477-07 7,855 3,065 15,000 5,000 10,000-33.3% 100.0% Toll Road Responses-Fire/EMS 477-31/32 1,600 2,300 1,750 1,750 1,750 0.0% 0.0% Ambulance Transportation Fee 480-02 1,127,507 1,153,399 1,150,000 1,150,000 1,550,000 34.8% 34.8% Glenbrook North Police Service 480-03 114,898 271,966 120,000 120,000 120,000 0.0% 0.0% Summer School Crossing Guards 480-04 6,619 6,444 7,000 7,000 7,000 0.0% 0.0% Training Fees (Police/Fire) 480-21/31 0 11,478 0 0 0 0.0% 0.0% Total Charges for Services 1,554,353 1,695,888 1,519,750 1,514,650 1,921,150 26.4% 26.8% Miscellaneous: Surplus Equipment Sales 473-03 64,061 102,008 60,000 100,000 80,000 33.3% -20.0% Retail Sale Permits 473-06 550 885 1,000 1,000 1,000 0.0% 0.0% Miscellaneous Income '29/35, 480-06, 482-18, 270,913 591,425 350,000 398,700 353,000 0.9% -11.5% Raffle/Facility Use Fees 473-10/18 330 1,707 375 375 375 0.0% 0.0% State Route Maintenance 475-04 0 19,121 20,000 20,000 20,000 0.0% 0.0% Traffic Signal/Street Light Damage 477-03/04 0 1,088 500 500 500 0.0% 0.0% Impound Fees 477-08 80 170 500 200 500 0.0% 150.0% Miscellaneous Reimbursements 477-09/10 1,087 15,366 5,000 5,000 5,000 0.0% 0.0% Annexation Fees 480-19 133,207 136,957 25,000 25,000 25,000 0.0% 0.0% Bond Proceeds 406-02 4,106,560 0 870,140 11,264,000 0 0.0% 0.0% Drug Forfeiture funds 00/01/02/03/13/14/15/1 11,218 36,062 15,000 65,000 30,000 100.0% -53.8% E-911 Interest Income 482-04 147 596 0 0 0 E-91 I Surcharge Fees 482-07 348,893 271,025 275,000 275,000 275,000 0.0% 0.0% Foreign Fire Insurance Fees 482-08 115,956 120,654 125,000 126,775 125,000 0.0% -1.4% Foreign Fire Insurance Interest 482-09 406 1,540 100 2,600 500 400.0% -80.8% Grants 481-15/17/18/22/23/24 800 31,824 0 6,524 27,000 0.0% 313.9% Total Miscellaneous 5,054,208 1,330,428 1,747,615 12,290,674 942,875-46.0% -92.3% TOTAL GENERAL CORPORATE FUND 46,615,706 42,366,871 43,269,795 53,565,384 42,970,625-0.7% -19.8% TOTAL EXCLUDING INTERFUND TRANSFERS 43,979,256 39,760,231 40,662,105 50,967,694 40,445,785-0.5% -20.6% TOTAL EXCLUDING SALE OF RIGHT-OF-WAY 46,615,706 42,366,871 43,269,795 53,565,384 42,970,625-0.7% -19.8% TOTAL EXCLUDING INTERFUND TRANSFERS AND SALE OF RIGHT-OF-WAY 43,979,256 39,760,231 40,662,105 50,967,694 40,445,785-0.5% -20.6% DEBT SERVICE FUND (13-0000-) Property Taxes 401-01,11 2,498,262 2,557,725 3,214,956 3,214,956 4,072,000 26.7% 26.7% Interest Income 426-01/19 10,074 13,059 7,000 16,500 16,500 135.7% 0.0% Impervious Surface Fees 455-00 1,849 0 0 0 0 Transfer From Other Funds 499-11/16/24/30/40 2,518,823 2,731,372 2,198,264 2,198,264 2,195,763-0.1% -0.1% TOTAL DEBT SERVICE FUND 5,029,008 5,302,156 5,420,220 5,429,720 6,284,263 15.9% 15.7%

Account Number Village of Northbrook Revenue Projections Fiscal Year 2019 FY16 Actual FY17 Actual FY18 Budget FY18 Estimate EY19 Projected FY18 Budget / FY19 Projected FY18 Estimate / FY19 Projected WATER FUND (21-0000-) Sale of Water 402-00/01/03 7,139,477 7,130,783 7,412,025 7,400,000 8,880,000 19.8% 20.0% Interest Income 426-01/04 94,825 46,202 30,000 65,000 70,000 133.3% 7.7% Bond Proceeds 406-01 7,713,461 0 3,991,725 7,180,140 0-100.0% -100.0% Utility Permits 452-00 14,541 0 20,000 10,000 20,000 0.0% 100.0% Construction Water Use 473-01 0 0 0 0 Hydrant / Meter Usage Fees 473-02 8,705 14,979 10,000 10,000 10,000 0.0% 0.0% Miscellaneous 472-02, 473-07/09 12,002 0 5,000 25,000 5,000 0.0% -80.0% Equity Transfer from General Fund 499-11 2,400,000 0 0 0 0 Recapture Fees 474-08/09/13/14/15 36,097 61,687 30,000 30,000 30,000 0.0% 0.0% Hydrant Damage/Turn-On/Meter Comp. 477-01/02/12 6,658 6,971 10,000 10,000 10,000 0.0% 0.0% TOTAL WATER FUND 17,425,766 7,260,622 11,508,750 14,730,140 9,025,000-21.6% -38.7% SANITARY SEWER FUND (14-0000-) Sanitary Sewer User Fees 403-00/01 1,213,451 1,224,701 1,287,900 1,236,700 1,484,000 15.2% 20.0% Interest Income 426-01 1,585 7,280 5,000 15,000 15,000 200.0% 0.0% Bond Proceeds 406-01 1,109,284 0 740,000 965,000 0-100.0% -100.0% Equity Transfer from General Fund 499-11 600,000 0 0 0 0 0.0% 0.0% Miscellaneous 473-05/07/09 40,741 0 0 0 0 0.0% 0.0% TOTAL SANITARY SEWER FUND 2,965,061 1,231,981 2,032,900 2,216,700 1,499,000-26.3% -32.4% PARKING FUND (22-0000-) Parking Fees: (Available Spaces) East (116) 404-01 21,774 23,185 22,500 24,600 24,600 9.3% 0.0% West (300) 404-02 76,296 75,577 78,500 75,000 75,000-4.5% 0.0% North (82) 404-05 46,716 47,765 47,500 47,500 47,500 0.0% 0.0% Village Hall (45) 404-07 20,425 20,830 21,625 20,700 20,700-4.3% 0.0% Total Parking Fees (711) 165,211 167,357 170,125 167,800 167,800-1.4% 0.0% Interest Income 426-01 244 213 500 300 300-40.0% 0.0% Rental Income 461-05 0 7,006 7,640 7,640 7,640 0.0% 0.0% Equity Transfer from General Fund 499-11 0 0 0 0 0 Miscellaneous Income 473-07/09 0 310,832 0 0 0 TOTAL PARKING FUND 165,455 485,408 178,265 175,740 175,740-1.4% 0.0% CEMETERY FUND (20-0000-) Interest Income 426-01 30 149 150 200 2,500 1566.7% 1150.0% Miscellaneous 473-01 0 6,000 3,000 288,405 0-100.0% -100.0% TOTALCEMETERY FUND 30 6,149 3,150 288,605 2,500-20.6% -99.1% SENIOR HOUSING FUND (15-0000-) Interest Income 426-01 561 922 400 1,500 1,500 275.0% 0.0% Crestwood Place Reins 461-01 842,163 846,534 851,100 854,566 853,160 0.2% -0.2% Miscellaneous 473-07 0 0 0 0 0 TOTAL SENIOR HOUSING FUND 842,724 847,456 851,500 856,066 854,660 0.4% -0.2% STORM SEWER FUND Storm Water Fees 451-01 1,350,935 1,304,043 1,272,150 1,341,300 1,345,000 5.7% 0.3% Interest Income 426-01 2,118 35,980 35,000 20,000 20,000-42.9% 0.0% Transfer from Other Funds 499-40 0 0 0 0 0 Reimbursements 477-01 525,600 753,898 0 291,434 0-100.0% Impervious Surface Fee 455-02 32,143 78,296 0 90,000 90,000 100.0% 0.0% Bond Procds (Village GO Bond) 406-01 16,111,726 0 3,084,050 3,267,650 0-100.0% -100.0% TOTAL STORM WATER FUND 18,022,522 2,172,217 4,391,200 5,010,384 1,455,000-66.9% -71.0%

Account Number Village of Northbrook Revenue Projections Fiscal Year 2019 FY16 Actual FY17 Actual FY18 Budget FY18 Estimate FY19 Projected FY18 Budget/ FY19 Projected FY18 Estimate/ FY19 Projected INFRASTRUCTURE CAPITAL PROJECTS FUND (40-0000) Bond Proceeds 406-01 5,914,885 0 2,209,500 3,064,000 0-100.0% -100.0% MFT Allotments 403-00, 481-03 848,452 840,743 854,125 858,500 860,000 0.7% 0.2% Sales Tax 421-00 2,193,203 2,363,324 2,265,000 2,265,000 2,000,000-11.7% -11.7% Other 473-09 16,694 0 0 0 0 Transfer from General Fund 499-11 0 224,889 Restricted Interest Income (MFT) 404-00, 426-03 730 6,642 1,000 10,000 5,000 400.0% -50.0% Interest Income 426-01 1,773 20,515 20,000 45,000 50,000 150.0% 11.1% TOTAL INFRASTRUCTURE CAPITAL PROJECTS FUND 8,975,737 3,231,224 5,349,625 6,242,500 3,139,889-41.3% -49.7% SELF-INSURANCE FUND (28-0000-) Health Premium Contributions 402-00 1,272,052 1,275,347 1,350,000 1,250,000 1,250,000-7.4% 0.0% Dental Premium Contributions 402-01 149,519 138,983 145,000 135,000 135,000-6.9% 0.0% Interest Income 426-01 8,574 3,791 6,000 7,500 7,500 25.0% 0.0% Miscellaneous Income 473-00 113,288 332,791 2,000 0 0-100.0% Transfers From Other Funds 475-00 6,245,210 5,981,945 5,389,805 5,389,805 5,053,445-6.2% -6.2% Insurance Reimb. - Liab Claims 482-01/05 101,006 45,214 25,000 60,000 75,000 200.0% 25.0% Insurance Reimb. - Auto Claims 482-02 45,202 26,776 20,000 60,000 25,000 25.0% -58.3% Insurance Reimb. - Property Claims 0 0 20,000 5,000 20,000 0.0% 300.0% TOTAL SELF-INSURANCE FUND 7,934,851 7,804,847 6,957,805 6,907,305 6,565,945-5.6% -4.9% TOTAL, EXCLUDING INTERFUND TRANSFERS 1,689,641 1,822,902 1,568,000 1,517,500 1,512,500-3.5% -03% POLICE PENSION FUND (41-0000-) Property Taxes 401-00/11 1,441,296 1,965,874 2,195,451 2,195,451 2,998,526 36.6% 36.6% Other Employer Contributions 147,964 0 754,214 754,214 200,000-73.5% -73.5% Employee Contributions 411-01 752,377 705,161 680,000 680,000 700,000 2.9% 2.9% Interest Income 5-01/05/07/08/10/14/15 (1,653,765) 4,602,713 2,000,000 2,000,000 2,000,000 0.0% 0.0% Unclaimed Property Auction 473-01 2,223 0 2,000 0 0-100.0% Glenbrook North Police Service 473-02 5,000 0 0 0 0 TOTAL POLICE PENSION FUND 695,095 7,273,748 5,631,665 5,629,665 5,898,526 4.7% 4.8% FIREFIGHTERS' PENSION FUND (42-0000-) Property Taxes 401-00/01 1,413,074 1,880,878 2,060,749 2,060,749 3,387,070 64.4% 64.4% Other Employer Contributions 152,043 0 754,214 754,214 200,000-73.5% -73.5% Employee Contributions 411-01 631,544 691,264 700,000 680,000 700,000 0.0% 2.9% Interest Income 426-01/19 (2,636,620) 4,605,867 2,000,000 2,000,000 2,000,000 0.0% 0.0% TOTAL FIREFIGHTERS' PENSION FUND (439,959) 7,178,009 5,514,963 5,494,963 6,287,070 14.0% 14.4% GRAND TOTAL ALL FUNDS 108,231,996 85,160,688 91,109,838 106,547,172 84,158,218-7.6% -21.0% Total Excluding Interfund Transfers 96,831,513 73,840,731 80,914,079 96,361,413 74,384,170-8.1% -22.8% Total Excluding Interfund Transfers and Capital Projects Total Excluding Interfund Transfers, Capital Projects, Pension Trust Funds and SSA Funds 87,855,776 87,600,640 70,609,507 56,157,750 75,564,454 64,417,826 90,118,913 78,994,285 71,244,281 59,058,685-5.7% -8.3% -20.9% -25.2%

Village of Northbrook Revenue Projections Account Number FY16 Actual Fiscal Years 2019 & 2020 FY17 Actual FY18 Budget FY18 Estimate FY19 Projected FY18 Estimate/ FY19 Projected FY20 Projected FY19 Projected / FY20 Projected GENERAL CORPORATE FUND (11-0000-) Property Taxes 401-00/11 7,622,045 7,583.585 8,055,370 8,055,370 8,055,370 0.0% 8,055,370 0.0% Township Road and Bridge Tax 401-06/16 460,210 529,757 465,000 465,000 475,000 2.2% 480,000 1.1% Replacement Taxes Corporate 405-01 346,816 499,339 270,000 270,000 216,000-20.0% 172,800-20.0% Township Road and Bridge 405-03 14,227 12,761 12,000 12,000 12,000 0.0% 12,000 0.0% Total Replacement Taxes 361,043 512,100 282,000 282,000 228,000-19.1% 184,800-18.9% Sales Tax Retail Sales Tax 421-00 12,472,371 13,016,830 12,450,000 12,860,000 13,900,000 8.1% 14,250,000 2.5% Auto Rental Tax 421-01 6,605 5,795 12,000 6,000 6,000 0.0% 6,000 0.0% Use Tax 421-03 765,696 817,854 839,200 839,200 872,370 4.0% 900,000 3.2% Total Sales Tax 13,244,672 13,840,479 13,301,200 13,705,200 14,778,370 7.8% 15,156,000 2.6% Income Tax State Income Tax 422-00 3,362,196 3,141,181 3,350,170 2,985,300 3,177,685 6.4% 3,273,000 3.0% Total Income 'Taxes 3,362,196 3,141,181 3,350,170 2,985,300 3,177,685 6.4% 3,273,000 3.0% Other Taxes Hotel/Motel Occupancy Tax 407-01 985,943 972,806 1,000,000 920,000 950,000 3.3% 975,000 2.6% Utility Tax 407-03 995,457 1,012,559 1,100,000 1,000,000 1,000,000 0.0% 1,000,000 0.0% Telecommunications Tax 478-06 3,210,141 2,554,292 3,100,000 2,100,000 2,000,000-4.8% 2,000,000 0.0% Admissions/Entertainment Tax 407-02 103,441 101,905 110,000 110,000 110,000 0.0% 110,000 0.0% Total Other Taxes 5,294,982 4,641,562 5,310,000 4,130,000 4,060,000-1.7% 4,085,000 0.6% Permits Building 452-00 2,533,959 1,857,274 1,800,000 2,664,000 1,765,000-33.7% 1,765,000 0.0% Alarm 454-03 9,110 5,720 5,000 5,000 5,000 0.0% 5,000 0.0% Total Permits 2,543,069 1,862,994 1,805,000 2,669,000 1,770,000-33.7% 1,770,000 0.0% Licenses Animal 435-01 23,528 22,089 24,000 22,500 22,500 0.0% 22,500 0.0% Business/Liquor 435-02, 04 330,065 306,861 350,000 330,000 350,000 6.1% 350,000 0.0% Vehicle 435-05 574,211 556,806 580,000 525,000 535,000 1.9% 535,000 0.0% Total Licenses 927,804 885,756 954,000 877,500 907,500 3.4% 907,500 0.0% Interest Income General Fund 426-01 92,370 191,363 150,000 250,000 250,000 0.0% 250,000 0.0% Escrow Fund 426-02 9,608 15,640 0 0 0 Total Interest Income 101,978 207,003 150,000 250,000 250,000 0.0% 250,000 0.0% Fees: RFPD Fees 451-00 2,262,060 2,409,438 2,475,000 2,475,000 2,550,000 3.0% 2,626,500 3.0% RED Center Administration Fees 451-01 20,000 20,000 20,000 20,000 20,000 0.0% 20,000 0.0% Elevator Inspections 452-01 32,265 14,030 38,000 38,000 40,000 5.3% 40,000 0.0% Franchise Fees: Cable Television 478-01 755,732 772,873 800,000 775,000 800,000 3.2% 800,000 0.0% Total Franchise Fees 755,732 772,873 800,000 775,000 800,000 3.2% 800,000 0.0% Alarm Services Fees: Police False Alarm 454-00 60,260 42,835 60,000 60,000 60,000 0.0% 60,000 0.0% Police Alarm Maintenance/Renew 454-01/02/1 64,276 68,937 74,000 70,000 70,000 0.0% 70,000 0.0% Fire False Alarm Response 459-00 6,600 3,840 5,000 5,000 5,000 0.0% 5,000 0.0% Fire Alarm Monitoring 459-01 66,693 67,898 65,000 65,000 65,000 0.0% 65,000 0.0% Total Alarm Services Fees 197,829 183,510 204,000 200,000 200,000 0.0% 200,000 0.0%

Account Number FY16 Actual Village of Northbrook Revenue Projections Fiscal Years 2019 & 2020 FY17 Actual FY18 Budget FY18 Estimate FY19 Projected FY18 Estimate / FY19 Projected FY20 Projected FY19 Projected / FY20 Projected Petitioner Fees: Plan Commission 457-00 20,373 20,000 20,000 90,000 20,000-77.8% 20,000 0.0% Total Petitioner Fees 20,373 20,000 20,000 90,000 20,000-77.8% 20,000 0.0% Total Fees 3,288,259 3,419,851 3,557,000 3,598,000 3,630,000 0.9% 3,706,500 2.1% Rental Income: Commuter Station: The Grind 461-05 7,643 0 0 0 0 Total Rental Income 7,643 0 0 0 0 0 Fines: Ordinance Violations 458-01 25,446 26,076 45,000 45,000 149,835 233.0% 149,835 0.0% Traffic Court Fines 458-02 131,348 83,571 120,000 100,000 100,000 0.0% 100,000 0.0% Total Fines 156,794 109,647 165,000 145,000 249,835 72.3% 249,835 0.0% Interfund Transfers: Sanitary Sewer Fund 475-14 509,455 524,740 532,610 532,610 543,260 2.0% 565,000 4.0% Senior Housing Fund 475-15 83,205 85,700 87,000 87,000 88,740 2.0% 92,300 4.0% Storm Water 475-16 78,750 81,110 82,325 82,325 83,970 2.0% 87,330 4.0% Water Production Fund 475-21 684,380 657,380 630,380 630,380 603,380-4.3% 644,125 6.8% Water Distribution Fund 475-21 1,169,015 1,151,090 1,167,155 1,167,155 1,115,235-4.4% 1,196,225 7.3% Parking Fund 475-22 110,075 105,000 106,575 96,575 88,575-8.3% 113,000 27.6% Cemetary Fund 475-20 1,570 1,620 1,645 1,645 1,680 2.1% 1,750 4.2% Total Interfund Transfers 2,636,450 2,606,640 2,607,690 2,597,690 2,524,840-2.8% 2,699,730 6.9% Charges for Services: Overtime Reimb. - Police/Dev/PW 473-13/15/1 58,534 53,418 65,000 52,000 65,000 25.0% 65,000 0.0% Antenna Lease Fees 476-01 237,200 193,473 160,000 178,400 166,400-6.7% 173,000 4.0% Weed Cutting/Tree Removal Fees 477-02/05 140 0 0 0 0 Sign Material Sales 477-06 0 345 1,000 500 1,000 100.0% 1,000 0.0% Reforestation Fees 477-07 7,855 3,065 15,000 5,000 10,000 100.0% 10,000 0.0% Toll Road Responses-Fire/EMS 477-31/32 1,600 2,300 1,750 1,750 1,750 0.0% 1,750 0.0% Ambulance Transportation Fee 480-02 1,127,507 1,153,399 1,150,000 1,150,000 1,550,000 34.8% 1,550,000 0.0% Glenbrook North Police Service 480-03 114,898 271,966 120,000 120,000 120,000 0.0% 125,000 4.2% Summer School Crossing Guards 480-04 6,619 6,444 7,000 7,000 7,000 0.0% 7,000 0.0% Training Fees (Police/Fire) 480-21/31 0 11,478 0 0 0 0 Total Charges for Services 1,554,353 1,695,888 1,519,750 1,514,650 1,921,150 26.8% 1,932,750 0.6% Miscellaneous: Surplus Equipment Sales 473-03 64,061 102,008 60,000 100,000 80,000-20.0% 80,000 0.0% Retail Sale Permits 473-06 550 885 1,000 1,000 1,000 0.0% 1,000 0.0% Miscellaneous Income 473-07/09/ 270,913 591,425 350,000 398,700 353,000-11.5% 353,000 0.0% Raffle/Facility Use Fees 473-10/18 330 1,707 375 375 375 0.0% 375 0.0% State Route Maintenance 475-04 0 19,121 20,000 20,000 20,000 0.0% 20,000 0.0% Traffic Signal/Street Light Damage 477-03/04 0 1,088 500 500 500 0.0% 500 0.0% Impound Fees 477-08 80 170 500 200 500 150,0% 500 0.0% Miscellaneous Reimbursements 477-09 1,087 15,366 5,000 5,000 5,000 0.0% 5,000 0.0% Annexation Fees 480-19 133,207 136,957 25,000 25,000 25,000 0.0% 25,000 0.0% Bond Proceeds 406-01 4,106,560 0 870,140 11,264,000 0-100.0% 1,268,820. 100.0% Drug Forfeiture funds 482-00/01/( 11,218 36,062 15,000 65,000 30,000-53.8% 35,000 16.7% E-911 Interest Income 482-04 147 596 0 0 0 E-911 Surcharge Fees 482-07 348,893 271,025 275,000 275,000 275,000 0.0% 275,000 0.0% Foreign Fire Insurance Fees 482-08 115,956 120,654 125,000 126,775 125,000-1.4% 125,000 0.0% Foreign Fire Insurance Interest 482-09 406 1,540 100 2,600 500-80.8% 500 0.0% Grants 481-15/17/1 800 31,824 0 6,524 27,000 313.9% -100.0% Total Miscellaneous 5,054,208 1,330,428 1,747,615 12,290,674 942,875-92.3% 2,189,695 132.2% TOTAL GENERAL CORPORATE FUND 46,615,706 42,366,871 43,269,795 53,565,384 42,970,625-19.8% 44,940,180 4.6% TOTAL EXCLUDING TNTERFUND TRANSFERS 43,979,256 39,760,231 40,662,105 50,967,694 40,445,785-20.6% 42,240,450 4.4%

Village of Northbrook All Funds Expenditure Summary Fiscal Year 2019 FY18 FY18 FY18 Budget / Estimate / FY16 FY17 Amended FY18 FY19 FY19 FY19 FUND Actual Actual Budget Estimate Proposed Proposed Proposed General Corporate 45,251,845 43,950,098 44,923,694 52,356,888 45,295,125 0.8% -13.5% Debt Service 5,130,003 5,300,644 5,413,220 5,430,146 6,267,762 15.8% 15.4% Water 7,745,134 8,953,093 15,728,350 12,287,002 13,677,684-13.0% 11.3% Sanitary Sewer 2,912,888 1,659,001 2,315,806 1,962,766 2,126,427-8.2% 8.3% Parking 185,057 169,393 325,650 185,845 175,520-46.1% -5.6% Storm Water 3,916,778 9,062,141 5,113,548 4,143,235 3,190,143-37.6% -23.0% Cemetery 13,107 19,293 42,780 18,280 40,815-4.6% 123.3% Senior Housing 794,427 696,532 921,910 849,816 934,420 1.4% 10.0% Infrastructure CPF 3,698,827 4,907,983 9,830,649 7,019,314 5,995,993-39.0% -14.6% Self-Insurance 7,120,596 7,321,544 8,027,400 7,547,000 7,857,500-2.1% 4.1% Police Pension 3,820,796 4,005,802 4,189,920 4,309,920 4,464,920 6.6% 3.6% Firefighters' Pension 3,468,359 3,643,121 3,797,100 3,866,600 4,019,400 5.9% 4.0% Grand Total All Funds 84,057,817 89,688,645 100,630,027 99,976,812 94,045,709-6.5% -5.9% Total Excluding Interfund Transfers 72,657,334 78,368,688 90,434,268 89,791,053 84,271,661-6.8% -6.1% Total Excluding Interfund Transfers and Capital Proji 68,958,507 73,460,705 80,603,619 82,771,739 78,275,668-2.9% -5.4% Total Excluding Interfund Transfers, Capital Projects, Pension Trust Funds and SSA Funds 61,669,352 65,811,782 72,616,599 74,595,219 69,791,348-3.9% -6.4% FY 2018/19- Functional Budget Areas General InformatiOn Dev. & Fund Government Finance Services Police Fire Ful,Nc Vic 4s Nanning Sys. Total General Debt Service Water Sewer Parking Storm Water Cemetary Senior Housing Infrastructure Self Insurance Police Pension Fire Pension 3,384,559 1,226,060 2,024,485 14,549,356 13,805,190 8,021,775 2,283,700 45,295,125 6,267,762 6,267,762 13,677,684 13,677,684 2,126,427 2,126,427 175,520 175,520 3,190,143 3,190,143 40,815 40,815 934,420 934,420 5,995,993 5,995,993 7,857,500 7,857,500 4,464,920 4,464,920 4,019,400 4,019,400 Total 12,176,479 15,978,142 2,024,485 14,549,356 _ 13,805,190 33,228,357 2,283,700 94,045,709 31

Village of Northbrook All Funds Summary Detail Fiscal Year 2019 Account Number Expenditure Category Governmental Fund Types Proprietary Fund Types Fiduciary Fund Types Total All Fund Types FY18 Estimate FY19 Proposed Change FY18 Estimate FY19 Proposed Change FY18 Estimate FY19 Proposed Change FY18 Estimate FY19 Proposed Change PERSONAL SERVICES 501-01 Full-Time Salaries 22,704,560 23,545,880 3.7% 2,115,600 2,148,680 1.6% 0.0 / 24,820,160 25,694,560 3.5% 502-01 Part-Time Salaries 331,202 427,525 29.1% 35,978 55,365 53.9% 0.0% 367,180 482,890 31.5% 502-02 Seasonal Personnel 376,800 328,225-12.9% 9,950 5,500-44.7% 0.0% 386,750 333,725-13.7% 503-00 Overtime 1,578,600 1,387,090-12.1% 83,695 124,500 48.8% - 0.0% 1,662,295 1,511,590-9.1% 504-00 Good Health Benefit 383,840 372,965-2.8% 31,300 22,600-27.8% 0.0% 415,140 395,565-4.7% 505-01 Paid-On-Call 44,615 30,000-32.8% - - 0.0% 0.0% 44,615 30,000-32.8% 505-02 Holiday Pay 456,090 443,500-2.8% 3,665 5,000 36.4% 0.0% 459,755 448,500-2.4% 505-04 Supervisory Differential 25,845 70,000 170.8% 3,435 5,000 45.6% 0.0% 29,280 75,000 156.1% 505-05 Other Compensation 62,250 57,790-7.2% - 0.0% 0.0% 62,250 57,790-7.2% 505-07 Meetings Pay 41,200 41,200 0.0% 0.0% 0.0% 41,200 41,200 0.0% TOTAL PERSONAL SERVICES 26,005,002 26,704,175 2.7% 2,283,623 2,366,645 3.6% 0.0% 28,288,625 29,070,820 2.8% FRINGE BENEFITS 511-00 IMRF Employer Contributions 1,122,000 1,126,505 0.4% 269,900 272,050 0.8% 0.0% 1,391,900 1,398,555 0.5% 512-00 FICA Employer Contributions 966,935 1,001,455 3.6% 171,100 177,190 3.6% 0.0% 1,138,035 1,178,645 3.6% 513-00 Employee Life Insurance 52,520 52,875 0.7% 4,210 4,240 0.7% 0.0% 56,730 57,115 0.7% 514-00 Employee Health/Dental Insurance 3,040,170 2,836,145-6.7% 417,990 417,990 0.0% 0.0% 3,458,160 3,254,135-5.9% 515-00 Workers' Compensation 280,765 280,765 0.0% 34,645 34,645 0.0% 0.0% 315,410 315,410 0.0% TOTAL FRINGE BENEFITS 5,462,390 5,297,745-3.0% 897,845 906,115 0.9% 0.0% 6,360,235 6,203,860-2.5% CONTRACTUAL SERVICES 521-00 Maintenance - Equipment 105,340 91,920-12.7% 10,010 10,010 0.0% 0.0% 115,350 101,930-11.6% 523-00 Maintenance - EDP Equipment 538,858 611,800 13.5% 0.0% 0.0% 538,858 611,800 13.5% 524-00 Maintenance - Bldg & Grounds 175,725 202,555 15.3% 243,770 334,170 37.1% 0.0% 419,495 536,725 27.9% 525-00 Maintenance - Vehicles 54,700 48,560-11.2% 0.0% 0.0% 54,700 48,560-11.2% 526-00 Maintenance - Sewer - - 0.0% 71,500 86,500 21.0% 0.0% 71,500 86,500 21.0% 527-00 Maintenance - Storm Sewer - 123,250 165,750 0.0% 0.0% 123,250 165,750 34.5% 528-00 Maintenance - Water Plant - 0.0% 95,750 110,750 15.7% 0.0% 95,750 110,750 15,7% 529-00 Maintenance - Water Lines/Meters 0.0% 117,500 128,000 8.9% 0.0% 117,500 128,000 8.9% 530-00 Maintenance - Electronics 70,000 69,500-0.7% 0.0% 70,000 69,500-0.7% 531-00 Maintenance - Streets 625,700 606,420-3.1% 20,000 20,000 0.0% 0.0% 645,700 626,420-3.0% 533-00 Postage 51,600 52,600 1.9% 24,500 26,250 7.1% 0.0% 76,100 78,850 3.6% 534-00 Administrative Services - - 0.0% 2,597,690 2,524,840-2.8% 0.0% 2,597,690 2,524,840-2.8% 535-00 Water Service 25,000 25,000 0.0% 0.0% 25,000 25,000 0.0% 536-00 Transfer to Self Insurance 1,323,420 1,191,085-10.0% 292,815 292,815 0.0% 0.0% 1,616,235 1,483,900-8.2% 537-00 Telephone Service 475,600 329,590-30.7% 46,460 47,410 2.0% 0.0% 522,060 377,000-27.8% 538-00 Electricity 9,175 9,175 0.0% 347,500 371,100 6.8% 0.0% 356,675 380,275 6.6% 539-00 Natural Gas 18,798 16,650-11.4% 45,800 47,500 3.7% 0.0% 64,598 64,150-0.714. 540-00 Conferences 50,800 56,550 11.3% - 0.0% 0.0% 50,800 56,550 11.3% 541-00 General Train/Local Seminars 252,911 272,950 7.9% 0.0% 0.0% 252,911 272,950 7.9% 542-00 Memberships 138,905 146,785 5.7% 3,876 3,915 1.0% 2,000 2,000 0.0% 144,781 152,700 5.5% 543-00 Subscriptions 38,320 36,480-4.8% 55 55 0.0% 0.0% 38,375 36,535-4.8% 544-00 Mileage Reimbursement 9,500 10,300 8.4% - 0.0% 0.0% 9,500 10,300 8.4% 545-00 Printing 78,050 79,200 1.5% 14,000 14,000 0.0% 0.0% 92,050 93,200 1.2% 546-00 Publishing 6,700 8,700 29.9% - 0.0% 0.0% 6,700 8,700 29.9%

Village of Northbrook All Funds Summary Detail Fiscal Year 2019 Account Number Expenditure Category Governmental Fund Types Proprietary Fund Types Fiduciary Fund Types Total All Fund Types FY18 Estimate FYI9 Proposed % Change FY18 Estimate FY19 Proposed Change FY18 Estimate FY19 Proposed Change FY18 Estimate FY19 Proposed Change 548-00 Legal Services-Labor 110,000 100,000-9.1% 0.0% 0.0% 110,000 100,000-9.1% 549-00 Prosecutorial Services 220,000 220,000 0.0% 0.0% 0.0% 220,000 220,000 0.0% 551-00 Legal Services - Gen. Counsel 297,000 311,000 4.7% 3,000 7,000 133.3% - 0.0% 300,000 318,000 6.0% 552-00 Accounting Services 28,100 31,100 10.7% 0.0% 0.0% 28,100 31,100 10.7.4 553-00 Engineering Services 36,000 36,000 0.0% - 0.0% 36,000 36,000 0.0% 554-00 Other Professional Services 2,143,835 2,485,261 15.9% 335,466 365,400 8.9% 245,000 320,000 30.6% 2,724,301 3,170,661 16.4% 555-00 Custodial Services 85,100 87,660 3.0% 75,020 76,850 2.4% - 0.0% 160,120 164,510 2.7% 556-00 Lab Analysis - 15,300 15,800 3.3% 0.0% 15,300 15,800 3.3% 557-00 Uniform Rental - - - 0.0% - 558-00 Equipment Rental 2,270 2,545 12.1% 200 200 0.0% 0.0% 2,470 2,745 11.1% 559-00 Building Rental 3,650 3,760 3.0% 9,755 8,000-18.0% 0.0% 13,405 11,760-12.3% 561-00 Service Recognition 6,100 4,750-22.1% 0.0% 6,100 4,750-22.1% 562-00 Street Lighting 122,500 124,500 1.6% 0.0% 0.0% 122,500 124,500 1.6% 573-00 Advertising 2,500 3,000 20.0% 0.0% 2,500 3,000 20.0% 575-00 Receptions & Events 54,895 62,500 13.9% 0.0% 0.0% 54,895 62,500 13.9% 584-00 Contributions 312,977 314,250 0.4% 0.0% 0.0% 312,977 314,250 0.4% 585-00 Solid Waste Management 58,000 45,000-22.4% 41,800 33,800-19.1% - 0.0% 99,800 78,800-21.0% 586-00 Senior Citizens Programs - - 0.0% 33,000 33,000 0.0% 0.0% 33,000 33,000 0.0% 599-00 Miscellaneous 46,060 45,650-0.9% 5,675 5,975 5.3% 22,000 22,000 0.0% 73,735 73,625-0.1% TOTAL CONTRACTUAL SERVICES 7,483,089 7,648,296 2.2% 4,668,692 4,823,590 3.3% 269,000 344,000 27.9% 12,420,781 12,815,886 3.2% COMMODITIES 601-00 Office Supplies 52,680 53,510 1.6% 3,000 3,500 16.7% - 0.0% 55,680 57,010 2.4% 612-00 Bldg Maint Parts & Supplies 50,450 50,750 0.6% 9,400 9,400 0.0% 0.0% 59,850 60,150 0.5% 613-00 Maintenance Parts & Supplies 59,550 65,350 9.7% 13,950 13,000-6.8% - 0.0% 73,500 78,350 6.6% 614-00 Auto Parts & Supplies 275,200 279,900 1.7% 150 250 66.7% 0.0./. 275,350 280,150 1.7% 615-00 Petoletun Products 194,500 229,300 17.9% 33,700 41,320 22.6% 0.0% 228,200 270,620 18.6% 617-00 Medical Supplies 31,900 32,300 1.3% 0.0% 0.0% 31,900 32,300 1.3% 625-00 Street Maintenance Supplies 307,500 305,500-0.7% 0.0% 0.0% 307,500 305,500-0.7% 631-00 Materials & Supplies 170,835 210,735 23.4% 1,000 1,000 0.0% 0.0% 171,835 211,735 23.2% 632-00 Custodial Supplies 7,500 7,500 0.0% 2,600 2,300-11.5% 0.0% 10,100 9,800-3.0% 641-00 Lab Supplies - 0.0% 13,500 17,000 25.9% 0.0% 13,500 17,000 25.9% 643-00 Chemicals 0.0% 65,290 82,000 25.6% 0.0% 65,290 82,000 25.6% 645-00 Water Line Parts 0.0% 164,750 178,750 8.5% 0.0*/. 164,750 178,750 8.5% 646-00 Sewer/Lift Station Parts - - 31,250 31,250 0.0% 0.0% 31,250 31,250 0.0% 649-00 Tools 183,650 200,650 9.3% 16,500 16,500 0.0% 0.0% 200,150 217,150 8.5% 651-00 Publications 9,030 5,615-37.8% - - 0.0% 9,030 5,615-37.8% 653-00 Uniforms 265,750 263,180-1.0% 16,816 11,880-29.4% 0.0% 282,566 275,060-2.7% TOTAL COMMODITIES 1,608,545 1,704,290 6.0% 371,906 408,150 9.7% 0.0% 1,980,451 2,112,440 6.7% CAPITAL OUTLAY 702-00 Meters 0.0% 75,000 75,000 0.0% 0.0% 75,000 75,000 0.0% 703-00 Bldg & Permanent hiny-nits. 443,400 793,425 78.9% 125,000 118,000-5.6% 0.0% 568,400 911,425 60.3% 704-00 Street Improvements 4,785,050 3,764,230 0.0% 15,000 100.0% 0.0% 4,785,050 3,779,230-21.0% 705-00 Department Equipment 530,753 110,500-79.2% 22,000 22,000 0.0% 0.0% 552,753 132,500-76.0% 706-00 EDP Equipment 292,750 410,000 40.1% - 0.0% 292,750 410,000 40.1% 708-00 Vehicles 576,531 2,037,910 253.5% 283,925 201,000-29.2% 0.0% 860,456 2,238,910 160.2% 722-00 Road Construction - 0.0% 0.0% - 723-00 Sewer Line Construction 0.0% 200,000 540,000 170.0% 0.0% 200,000 540,000 170.0% 727-00 Water Main Extension 0.0% 3,211,880 5,867,600 82.7% 0.0% 3,211,880 5,867,600 82.7%

Village of Northbrook All Funds Summary Detail Fiscal Year 2019 Account Number Expenditure Category Governmental Fund Types Proprietary Fund Types Fiduciary Fund Types Total All Fund Types FY18 FY19 L, FY18 FY19 FY18 FY19 FY18 FV19 Estimate Proposed Change Estimate Proposed Change Estimate Proposed Change Estimate Proposed Change 729-00 Plant Construction 1,951,100 160,000-91.8% 0.0% 1,951,100 160,000-91.8% 730-00 Stormwater Improvements 2,167,455 1,025,000-52.7% 0.0% 2,167,455 1,025,000-52.7% - - TOTAL CAPITAL OUTLAY 6,628,484 7,116,065 7.4% 8,036,360 8,023,600-0.2% 14,664,844 15,139,665 3.2% BENEFITS AND REFUNDS 805-00 Pension Benefits 0.0% 0.0% 7,907,520 8,140,320 2.9% 7,907,520 8,140,320 2.9% 806-00 Employee Contribution Refunds 0.0% 0.0% TOTAL BENEFITS AND REFUNDS OTHER 0.0% 0.0% 7,907,520 8,140,320 2.954, 7,907,520 8,140,320 2.9% 713-00 Contingency 0.0% 0.0% - 0.0% 720-00 Purchase of Land 8,300,000-100.0% 0.0% 0.0% 8,300,000 - -100.0% 821-00 Health Insurance Premium 0.0% 6,300,000 6,546,000 3.9% 0.0% 6,300,000 6,546,000 3.9% 824-00 Dental Premium 0.0% 250,000 275,000 10.0% 0.0% 250,000 275,000 10.0% 832-00 Property/Casuality/Liab. Insurance Premium 0.0% 800,000 800,000 0.0% 0.0% 800,000 800,000 0.0% 833-00 Deductibles 0.0% 140,000 108,000-22.9% 0.0% 140,000 108,000-22.9% 838-00 Workers' Compensation Claims 0.0% 25,000 25,000 0.0% 0.0% 25,000 25,000 0.0% 839-00 Claim And Loss Prevention - 0.0% 12,000 33,500 179.2% 0.0% 12,000 33,500 179.2% 845-00 Unemployment Compensation Claims - 0.0% 20,000 20,000 0.0% 0.0% 20,000 20,000 0.0% 999-13 Transfer To Other Funds 3,706,692 2,820,547-23.9% - 0.0% 0.0% 3,706,692 2,820,547-23.9% TOTAL OTHER 12,006,692 2,820,547-76.5% 7,547,000 7,857,500 4.1% 0.0% 19,553,692 10,678,047-45.4% DEBT SERVICE 851-00 Principal 3,401,539 3,952,905 16.2% 1,851,694 2,044,320 10.4% 5,253,233 5,997,225 14.2% 852-00 Interest and Fiscal Charges 2,028,607 2,314,857 14.1% 1,336,824 1,572,589 17.6% 3,365,431 3,887,446 15.5% TOTAL DEBT SERVICE 5,430,146 6,267,762 15.4% 3,188,518 3,616,909 13.4% 8,618,664 9,884,671 14.7"/. TOTAL OPERATING 40,559,026 41,354,506 2.0% 8,222,066 8,504,500 3.4% 269,000 344,000 27.9% 49,050,092 50,203,006 2.4% TOTAL CAPITAL 6,628,484 7,116,065 7.4% 8,036,360 8,023,600-0.2% 14,664,844 15,139,665 3.2% TOTAL BENEFITS AND REFUNDS - 0.0% 0.0% 7,907,520 8,140,320 0.0% 7,907,520 8,140,320 2.9% TOTAL OTHER 12,006,692 2,820,547-76.5% 7,547,000 7,857,500 4.1% 0.0% 19,553,692 10,678,047-45.4% TOTAL DEBT SERVICE 5,430,146 6,267,762 15.4% 3,188,518 3,616,909 13.4% - 8,618,664 9,884,671 14.7% TOTAL EXPENDITURES 64,624,348 57,558,880-10.9% 26,993,944 28,002,509 3.7% 8,176,520 8,484,320 3.8% 99,794,812 94,045,709-5.8% LESS INTERFUND TRANSFERS 8,351,047 7,128,542-14.6% 3,343,140 3,270,290-2.2% 0.0% 11,694,187 10,398,832-11.1% TOTAL EXPENDITURES EXCLUDING INTERFUND TRANSFERS 56,273,301 50,430,338-10.4% 23,650,804 24,732,219 4.6% 8,176,520 8,484,320 3.8% 88,100,625 83,646,877-5.1%

Village of Northbrook General Corporate Fund Expenditure Summary By Department (Without Special Revenue Funds) Fiscal Year 2019 FY 18 Amended Budget FY 18 -vs- FY 16 FY 17 Amended FY 18 FY 19 FY 19 Actual Actual Budget Estimate Proposed Proposed 0/0 Change FY 18 Estimate -vs- FY 19 Proposed Change LEGISLATIVE Personal Services 41,200 41,200 41,200 41,200 41,200 0.0% 0.0% Fringe Benefits 3,150 3,476 3,150 3,150 3,150 0.0% - 0.0% Contractual Services 301,641 332,653 347,275 340,030 357,435 10,160 2.9% 17,405 5.1% Other - - 8,300,000 100.0% (8,300,000) -100.0% Total 345,991 377,329 391,625 8,684,380 401,785 10,160 2.6% (8,282,595) -95.4% Total w/o Capital 345,991 377,329 391,625 8,684,380 401,785 10,160 2.6% (8,282,595) -95.4% ADMINISTRATIVE Personal Services 1,064,143 1,124,306 1,145,350 1,130,600 1,166,860 21,510 1.9% 36,260 3.2% Fringe Benefits 309,226 316,933 319,055 310,030 308,570 (10,485) -3.3% (1,460) -0.5% Contractual Services 171,597 178,853 211,905 194,855 207,550 (4,355) -2.1% 12,695 6.5% Commodities 1,051 1,904 2,500 2,500 2,500 0.0% - 0.0% Total 1,546,017 1,621,996 1,678,810 1,637,985 1,685,480 6,670 0.4% 47,495 2.9% Total w/o Capital 1,546,017 1,621,996 1,678,810 1,637,985 1,685,480 6,670 0.4% 47,495 2.9% LEGAL Contractual Services 595,957 645,761 595,500 632,500 672,510 77,010 12.9% 40,010 6.3% Total 595,957 645,761 595,500 632,500 672,510 77,010 12.9% 40,010 6.3% Total w/o Capital 595,957 645,761 595,500 632,500 672,510 77,010 12.9% 40,010 6.3% FINANCE Personal Services 695,131 682,001 728,935 720,735 755,125 26,190 3.6% 34,390 4.8% Fringe Benefits 246,789 241,200 242,440 239,160 239,670 (2,770) -1.1% 510 0.2% Contractual Services 262,674 194,578 221,100 207,950 211,765 (9,335) -4.2% 3,815 1.8% Commodities 15,532 15,198 17,000 17,000 17,000-0.0% - 0.0% Capital Outlay 4,250 4,670 2,500 3,353 2,500-0.0% (853) -25.4% Total 1,224,376 1,137,647 1,211,975 1,188,198 1,226,060 14,085 1.2% 37,862 WA Total w/o Capital 1,220,126 1,132,977 1,209,475 1,184,845 1,223,560 14,085 1.2% 38,715 3.3% INFORMATION SERVICES Personal Services 362,555 391,973 496,660 464,360 484,725 (11,935) -2.4% 20,365 4.4% Fringe Benefits 125,996 126,194 146,155 133,645 135,010 (11,145) -7.6% 1,365 1.0% Contractual Services 724,005 908,037 878,400 923,148 994,250 115,850 13.2% 71,102 7.7% Commodities 311 3,292 2,000 500 500 (1,500) -75.0% 0.0% Capital Outlay 838,647 397,046 292,750 292,750 410,000 117,250 40.1% 117,250 40.1% Total 2,051,514 1,826,542 1,815,965 1,814,403 2,024,485 208,520 11.5% 210,082 11.6% Total w/o Capital 1,212,867 1,429,496 1,523,215 1,521,653 1,614,485 91,270 6.0% 92,832 6.1% POLICE Personal Services 10,101,291 10,171,722 10,375,270 10,357,500 10,638,255 262,985 2.5% 280,755 2.7% Fringe Benefits 1,954,725 1,920,343 1,812,630 1,799,025 1,735,960 (76,670) -4.2% (63,065) -3.5% Contractual Services 1,448,478 1,668,135 1,626,736 1,685,220 1,516,496 (110,240) -6.8% (168,724) -10.0% Commodities 435,549 473,361 456,640 426,650 463,945 7,305 1.6% 37,295 8.7% Capital Outlay 485,288 437,962 409,600 400,500 194,700 (214,900) -52.5% (205,800) -51.4% Total 14,425,331 14,671,523 14,680,876 14,668,895 14,549,356 (131,520) -0.9% (119,539) -0.8% Total w/o Capital 13,940,043 14,233,561 14,271,276 14,268,395 14,354,656 83,380 0.6% 86,261 0.6% FIRE Personal Services 8,167,240 8,321,971 8,470,055 8,616,347 8,896,275 426,220 5.0% 279,928 3.2% Fringe Benefits 1,525,065 1,467,278 1,348,550 1,347,330 1,289,230 (59,320) -4.4% (58,100) -4.3% Contractual Services 1,327,246 1,261,670 1,225,830 1,238,681 1,270,510 44,680 3.6% 31,829 2.6% Commodities 415,829 418,867 446,975 446,585 437,175 (9,800) -2.2% (9,410) -2.1% Capital Outlay 99,473 1,157,300 418,000 458,000 1,730,000 1,312,000 313.9% 1,272,000 277.7% Total 11,534,853 12,627,086 11,909,410 12,106,943 13,623,190 1,713,780 14.4% 1,516,247 12.5% Total w/o Capital 11,435,380 11,469,786 11,491,410 11,648,943 11,893,190 401,780 3.5% 244,247 2.1%