Budget & Appropriations Ordinances
ORDINANCE NO. 26-0513001
BUDGET AND APPROPRIATION ORDINANCE
AN ORDINANCE ADOPTING THE COMBINED ANNUAL BUDGET AND APPROPRIATION OF FUNDS FOR THE GRANDWOOD PARK PARK DISTRICT, LAKE COUNTY, ILLINOIS FOR THE FISCAL YEAR BEGINNING ON THE FIRST
(1ST) DAY OF MAY 2026 AND ENDING ON THE THIRTIETH (30TH)
DAY OF APRIL 2027.
BE IT ORDAINED BY THE BOARD OF PARK COMMISSIONERS (“Board”)
OF THE GRANDWOOD PARK PARK DISTRICT (“Park District”), Lake County, Illinois:
SECTION 1. It is hereby found and determined that:
(a) This Board has heretofore caused to be prepared a combined Annual Budget and Appropriation in tentative form, which Ordinance has been conveniently available for public inspection for at least 30 days prior to final action thereon; and
(b) A public hearing was held at the Grandwood Park Community Center, 36630 N. Hutchins Road, Gurnee, Illinois on the 13th day of May 2026, on said Ordinance, notice of said hearing having been given at least one (1) week prior to such hearing by publication in the Daily Herald, a newspaper published within the Park District; and
(c) That all other legal requirements for the adoption of the Annual Budget and Appropriation Ordinance of the Park District for the fiscal year beginning May 1, 2026, and ending April 30, 2027, have heretofore been performed.
SECTION 2. The following sums of money, or so much thereof as may be authorized by law for the following objects and purposes, be and the same are hereby budgeted and appropriated for the fiscal year beginning on the first (1st) day of May 2026 and ending on the thirtieth (30th) day of April 2027.
Fund / FY2026-2027 Annual Budget – FY2026-2027 Appropriation
Paving & Lighting Fund / $2,000 – $2,400
Total Paving & Lighting Fund / $2,000 – $2,400
Liability & WC Ins. Fund / $16,000 – $19,200
Total Liability & WC Insurance Fund / $16,000 – $19,200
Special Rec. Fund / $38,400 – $46,080
Total Special Rec. Fund / $38,400 – $46,080
General Corporate Fund
Administration
Office Supplies
—Office Supplies / General $1,800 – $2,160
—Office Equipment & Service $500 – $600
—Office Supplies / Other/Postage $100 – $120
Total Office Supplies $2,400 – $2,880
Professional Fees
—Contractual Services $1,500 – $1,800
—Legal Fees $1,200 – $1,440
Total Professional Fees $2,700 – $3,240
Debt Service
—Principal on Parking Lot Loan $21,600 – $25,920
—Interest Expense – Loan Financing $7,000 – $8,400
Total Debt Service $28,600 – $34,320
Miscellaneous Expenses
—Bank Charges $800 – $960
—Cellular Phone for Manager $280 – $336
—Computer Service Contracts $2,350 – $2,820
—Computer Supplies $300- $360
—Credit Card Processing Charges $600 – $720
—Dues and Subscriptions $2,900 – $3,480
—Misc. Admin. Expenses $500 – $600
——Classified Legal Ads $200 – $240
—Payroll Processing Expenses $2,600 – $3,120
—Professional Education $1,000 – $1,200
—Website Enhancements $0 – $1,000
—Website Services $1,000 – $1,200
Total Miscellaneous Expenses $12,530 – $16,036
Administrative Payroll Expenses
Admin. Hourly/Salaried Payroll $ 60,000 72,000
Payroll Taxes – Admin $ 7,600 9,120
Total Administrative Payroll Expenses $ 67,600 81,120 Total Administration $ 113,830 137,596
Building Maintenance
Bldg Maintenance-Outside Services $ 500 600
Bldg Maint. Payroll Expenses –
Maint. Hourly/Salaried Payroll $ 11,040 13,248 Payroll Taxes – Bldg Maint. $ 1,380 1,656
Total Bldg Maint. Payroll Expenses $ 12,420 14,904 Bldg Maintenance-Miscellaneous $ 7,000 8,400
Building Equipment – Major $ 3,000 3,600
Building Improvements & Fixtures $ 3,000 3,600
Building Operations – Inspections/Repairs $ 2,000 2,400 Maintenance Supplies $ 2,200 2,640
Misc. Repair – Other $ 1,000 1,200
Misc. Repair – Plumber $ 2,500 3,000
Miscellaneous Repair $ 2,000 2,400
2026/2027
Appropriation
Parking Lot Lease $ 2,000 2,400
Security Services $ 1,300 1,560
Snow Removal $ 9,200 11,040
Utilities $ 17,000 20,400
Total Building Maintenance $ 65,120 78,144
Park Maintenance
Dam/Lake Maintenance $ 15,000 18,000
Grounds Commodities –
Equipment Maintenance Supplies $ 500 600 Grounds Maintenance Supplies $ 1,500 1,800 Landscaping Trees, Shrubs $ 7,000 8,400
Operating Supplies $ – 1,000
Small Tools & Equipment $ 600 720
Total Grounds Commodities $ 9,600 12,520
Grounds Contractual
Repair & Maintenance Grounds $ 70,000 84,000
Park Improvements $ 5,000 6,000
Park Maint. Payroll Expense –
Park Maint. Hourly/Salaries $ 12,320 14,784
Payroll Taxes – Park Maint. $ 1,580 1,896
Total Park Maint. Payroll Expense $ 13,900 16,680
Park Maintenance-Miscellaneous $ – 1,000
Total Park Maintenance $ 113,500 138,200
Capital Improvements $ 100,000 120,000
Land Acquisition 1,000
Expense Allocation from/to other Funds $ (80,000) (96,000) Total General Corporate Fund $ 312,450 378,940
Recreation Program Fund
Advertising
Marketing $ 2,000 2,400
Capital Improvements $ 1,000 1,200
Public Functions
Cooperative Programs $ 1,000 1,200
Fall Event $ 17,000 20,400
Miscellaneous Function Expense $ 1,500 1,800
Music by the Lake $ 3,200 3,840
Newsletter $ 100 120
Santa Parade/Toy Drive $ 300 360
Scrapbook Crop Events $ 400 480
Volunteer Appreciation $ 400 480
Total Public Functions $ 23,900 28,680
Recreation Payroll Expenses
Payroll Taxes – Recreation $ 2,240 448
Recreation Hourly/Salary Payroll $ 17,640 3,528
Total Recreation Payroll Expenses $ 19,880 3,976
Expense Allocation from/to other Funds $ 82,000 98,400 Total Recreation Program Fund $ 128,780 229,080
Audit Fund
CPA Firm Expense $ – 1,000
Expense Allocation from/to other Funds $ (2,000) (2,400) Total Audit Fund $ (2,000) (1,400)
Total Expense $ 495,630 674,300
Depreciation Expense $ 40,000 48,000
SUMMARY OF FUNDS 2026/2027
Annual Budget
2026/2027
Appropriation
SUMMARY OF FUNDS
I – PAVING & LIGHTING FUND $ 2,000 2,400
II – LIABILITY & WORKERS COMP INSURANCE FUND $ 16,000 19,200 III- SPECIAL RECREATION FUND $ 38,400 46,080
IV – GENERAL CORPORATE FUND $ 312,450 378,940
V – RECREATION FUND $ 128,780 229,080
VI – AUDIT FUND $ (2,000) (1,400)
TOTAL SUMMARY OF ALL FUNDS $ 495,630 674,300
Each of said sums of money and the aggregate thereof are deemed necessary by this Board to defray the necessary expenses and liabilities of this District during the fiscal year beginning May 1, 2026, and ending April 30, 2027, for the respective purposes set forth.
All unexpended balances of the appropriations for the fiscal year ended April 30, 2026 and prior years are hereby specifically reappropriated for the same general purposes for which they were
originally made and may be expended in making up any insufficiency of any other items provided in this appropriation ordinance, in making this appropriation in accordance with applicable law.
The receipts and revenue of said District derived from sources other than taxation and not
specifically appropriated shall constitute the General Corporate Fund and shall first be placed to the credit of such fund.
SECTION 3. The following determinations have been made and are hereby made a part of the aforesaid budget:
(a) An estimate of the cash on hand at the beginning of the fiscal year is expected to be $339,100
(b) An estimate of the cash expected to be received during the fiscal year from all sources is $401,400
(c) An estimate of the expenditures contemplated for the fiscal year is $495,630
(d) An estimate of the cash expected to be on hand at the end of the fiscal year is $244,870
(e) An estimate of the amount of taxes to be received during the fiscal year is $342,600
SECTION 4. The receipts and revenues of the Grandwood Park Park District derived from sources other than taxation and not specifically appropriated, and all unexpended balances from the preceding fiscal year not required for the purposes for which they were appropriated and levied, shall constitute the General Fund and shall first be placed to the credit of such fund.
SECTION 5. All ordinances or parts of ordinances conflicting with any of the provisions of this ordinance be and the same are hereby repealed to the extent of such conflict. If any item or portion thereof of this budget and appropriation ordinance is for any reason held invalid, such decision shall not affect the validity of the remaining portion of such items or the remaining portion of this ordinance.
SECTION 6. This ordinance shall be in full force and effect immediately upon its passage.
PASSED this 13th day of May, 2026
AYES: 4 ABSENT: 1
NAYS: 0 ABSTAIN: 0
(SEAL)
ATTEST:
Leslie Cassidy
Board Secretary
CERTIFICATE OF ESTIMATED
REVENUE FOR FISCAL YEAR 2026-2027
I, Michelle Rieber, do hereby certify that I am the duly qualified treasurer of the Grandwood Park Park District; as such officer I do further certify that the revenues, by source, anticipated to be received by said Park District in the fiscal year beginning May 1, 2026 and ending on April 30, 2027 are estimated to be as follows:
SOURCE / AMOUNT
Real Estate Taxes & Replacement Taxes $343,200
Building & Grounds Rentals $35,300
Recreational Program Fees $8,900
Misc. Income – Interest Income, Donations, Etc. $14,000
Income All Sources $401,400
IN WITNESS WHEREOF, I have hereunto set my hand and affixed the seal of the said Grandwood Park Park District this 13th day of May, 2026
Michelle Rieber
Treasurer
STATE OF ILLINOIS
ORDINANCE NO. 26-0513001
COUNTY OF LAKE
CERTIFICATION
I, Leslie Cassidy, do herby certify that I am the duly qualified and acting Secretary of the Grandwood Park Park District in the county and state aforesaid, and, as such Secretary, I am the keeper of the records and files of the Board of Commissioners of the Park District. I do further certify that the attached and foregoing is a true and complete copy of the “Combined Annual Budget and Appropriation Ordinance of the Grandwood Park Park District, Lake County, Illinois, for the Fiscal Year beginning May 1, 2026 and ending April 30, 2027”, as adopted by the Board of Commissioners at its properly convened meeting held on the 13th day of May, 2026, as appears from the official records of the Grandwood Park Park District in my care and custody.
Leslie Cassidy
Secretary
1
2026/2027
Appropriation
Parking Lot Lease $ 2,000 2,400
Security Services $ 1,300 1,560
Snow Removal $ 9,200 11,040
Utilities $ 17,000 20,400
Total Building Maintenance $ 65,120 78,144
Park Maintenance
Dam/Lake Maintenance $ 15,000 18,000
Grounds Commodities –
Equipment Maintenance Supplies $ 500 600 Grounds Maintenance Supplies $ 1,500 1,800 Landscaping Trees, Shrubs $ 7,000 8,400
Operating Supplies $ – 1,000
Small Tools & Equipment $ 600 720
Total Grounds Commodities $ 9,600 12,520
Grounds Contractual
Repair & Maintenance Grounds $ 70,000 84,000
Park Improvements $ 5,000 6,000
Park Maint. Payroll Expense –
Park Maint. Hourly/Salaries $ 12,320 14,784
Payroll Taxes – Park Maint. $ 1,580 1,896
Total Park Maint. Payroll Expense $ 13,900 16,680
Park Maintenance-Miscellaneous $ – 1,000
Total Park Maintenance $ 113,500 138,200
Capital Improvements $ 100,000 120,000
Land Acquisition 1,000
Expense Allocation from/to other Funds $ (80,000) (96,000) Total General Corporate Fund $ 312,450 378,940
Recreation Program Fund
Advertising
Marketing $ 2,000 2,400
Capital Improvements $ 1,000 1,200
Public Functions
Cooperative Programs $ 1,000 1,200
Fall Event $ 17,000 20,400
Miscellaneous Function Expense $ 1,500 1,800
Music by the Lake $ 3,200 3,840
Newsletter $ 100 120
Santa Parade/Toy Drive $ 300 360
Scrapbook Crop Events $ 400 480
Volunteer Appreciation $ 400 480
Total Public Functions $ 23,900 28,680
Recreation Payroll Expenses
Payroll Taxes – Recreation $ 2,240 448
Recreation Hourly/Salary Payroll $ 17,640 3,528
Total Recreation Payroll Expenses $ 19,880 3,976
Expense Allocation from/to other Funds $ 82,000 98,400 Total Recreation Program Fund $ 128,780 229,080
Audit Fund
CPA Firm Expense $ – 1,000
Expense Allocation from/to other Funds $ (2,000) (2,400) Total Audit Fund $ (2,000) (1,400)
Total Expense $ 495,630 674,300
Depreciation Expense $ 40,000 48,000
2
2026/2027
Annual Budget
2026/2027
Appropriation
SUMMARY OF FUNDS
I – PAVING & LIGHTING FUND $ 2,000 2,400
II – LIABILITY & WORKERS COMP INSURANCE FUND $ 16,000 19,200 III- SPECIAL RECREATION FUND $ 38,400 46,080
IV – GENERAL CORPORATE FUND $ 312,450 378,940
V – RECREATION FUND $ 128,780 229,080
VI – AUDIT FUND $ (2,000) (1,400)
TOTAL SUMMARY OF ALL FUNDS
ORDINANCE LEVYING AND ASSESSING TAXES
OF THE GRANDWOOD PARK PARK DISTRICT,
LAKE COUNTY, ILLINOIS, FOR THE
2025 TAX LEVY YEAR
No. 25-1210001
BE IT ORDAINED BY THE BOARD OF PARK COMMISSIONERS OF THE
GRANDWOOD PARK PARK DISTRICT, LAKE COUNTY, ILLINOIS:
Section 1. The sum of $345,677 or so much thereof as may be authorized by law for the following purposes, be and is assessed and levied against all taxable property within the limits of the GRANDWOOD PARK PARK DISTRICT at full, fair cash value as the same is assessed and equalized for state and county purposes, for the current year (2025). The said taxes, which are hereby levied, are exclusive of the amounts previously levied for the payment of bond indebtedness and interest thereon.
Section 2: Hereafter set forth under the column “Amount Levied” is the specific amount hereby levied for each fund. Each of said sums of money and aggregate thereof are deemed necessary by the Board of Commissioners of the GRANDWOOD PARK PARK DISTRICT to defray the necessary expenses and liabilities of the aforesaid Park District during the fiscal year beginning the 1st DAY OF MAY 2025 and ending the 30th DAY OF APRIL 2026.
Corporate ………………..$202,411
Recreation……………….$91,524
Paving & Lighting…….$3,676
Special Recreation……$29,405
Liability Insurance……$14,985
Audit……………………….$3,676
TOTAL……………………$345,677
Section 3: Pursuant to Section 4-4 of the Park District Code (70 ILCS 1205/4-4) neither the Budget and Appropriation Ordinance of the District for the current fiscal year beginning May 1, 2025, and ending April 30, 2026, nor any other Budget and Appropriation Ordinance is intended or required to be in support of the tax levy made in this ordinance.
Section 4: The unexpended balance of any item or items levied in and by this ordinance may be expended in making up any deficit of any item or items in the same general appropriation and levy made by this ordinance. The unexpended balance of the tax for general corporate purposes from the preceding year may be accumulated and set aside for the purposes of building repairs and improvements in a capital improvement fund, provided that the balance of such fund does not exceed 1.5% of the aggregated assessed valuation of all taxable property within the district.
Section 5: The Secretary is hereby directed to file a certified copy of this Ordinance with the County Clerk of Lake County, within the time specified by law and said County Clerk shall extend the tax to produce the amounts levied herein upon the books of the Collector of the State and County taxes, all as provided by law.
Section 6: This Ordinance shall be in full force and effect from and after its passage and approval as required by law.
PASSED THIS 10th day of December 2025 pursuant to a roll call vote as follows:
AYES: 5
NAYS: 0
ABSENT: 0
ABSTAIN: 0
APPROVED THIS 10th day of December 2025.
David Nichols
President of the Board of Park Commissioners of the GRANDWOOD PARK PARK DISTRICT Grandwood Park, Lake County, Illinois
IN THE OFFICE OF THE COUNTY CLERK LAKE COUNTY, ILLINOIS
CERTIFICATION OF COMPLIANCE WITH THE TRUTH IN TAXATION LAW 35 ILCS 200/18-55 THROUGH 18-100
GRANDWOOD PARK PARK DISTRICT
I, David Nichols, being first duly sworn on oath, hereby certify that I am the duly elected President of the Grandwood Park Park District, Lake County, Illinois; and that the attached hereto is a true and correct copy of the Annual Tax Levy Ordinance assessing taxes of the Grandwood Park Park District for the fiscal year beginning May 1, 2025 and ending April 30, 2025.
I further certify that said Ordinance was adopted, pursuant to, and in all respects in compliance with, the provisions of Sections 18-55 through 18-90 of the Truth-in-Taxation Law.
WITNESS my signature this 10th day of December 2025.
David Nichols
President of the Board of Park Commissioners of the GRANDWOOD PARK PARK DISTRICT
Grandwood Park, Lake County, Illinois
SECRETARY’S CERTIFICATE
I, Leslie Cassidy, the duly qualified and acting secretary of the Board of Park Commissioners of the Grandwood Park Park District, Lake County, Illinois, and the keeper of the records thereof, do hereby certify that attached hereto is a true and correct copy of an ordinance entitled:
AN ORDINANCE LEVYING AND
ASSESSING TAXES OF THE
GRANDWOOD PARK PARK DISTRICT, LAKE
COUNTY, ILLINOIS, FOR THE 2025 TAX LEVY YEAR
adopted at a regular meeting of the said Board of Park Commissioners held on the 10th day of December 2025. A copy of such Ordinance was posted in the principal Park District building, commencing on November 25, 2025 and continuing for at least ten days thereafter. Copies of such Ordinance were also available for public inspection upon request in the office of the Secretary.
IN WITNESS THEREOF, I have hereunto set my hand this 10th day of December 2025.
Leslie Cassidy
Secretary to the Park Commissioners of the GRANDWOOD PARK PARK DISTRICT
Grandwood Park, Lake County, Illinois
Please note: The original Levy Ordinance Document may be viewed in the Park District office.
Requests for public records not on the website must be made in writing and submitted to:
Grandwood Park Park District
Attn: FOIA Request
36630 N. Hutchins Road
Gurnee, Illinois 60031
Or, emailed to:
parkdistrict@grandwoodpark.net
Original documents may be viewed in the Park District office during normal business hours.