HomeMy Public PortalAbout2021 Adopted Budget
Fiscal Year 2021
Adopted
Annual Budget
Presented to:
Village Board of Trustees
James R. Patterson Jr.,
President
And Trustees:
Mary W. Cooper
Chuck Gitles
John Hinkamp
Michael Jenny
Deborah Karton
Karim Khoja
Prepared and Presented by:
Matthew J. Formica
Village Manager
Donald K. Owen
Deputy Village Manager
Amy Ahner
Administrative Services Director
Jeff Brady
Community Development
Director
Tony DeRose
Fire Chief
William Fitzpatrick
Police Chief
Phil Perna
Public Works Director
and
The Staff of the
Village of Glenview
GFOA 2020 Award ………………………………………………………………………………………….4
Letter of Transmittal ………………………………………………………………………………………..7-10
Introduction and Overview
How to Use This Document ……………………………………………………………………………...13-14
Village History …………………………………………………………………………………………..15-20
Village of Glenview Profile…………………………………………………………………………………..21
Village Demographics …………………………………………………………………………………….22-23
Budget Process Overview……………………………………………………………………………………..24
Budget Calendar ……………………………………………………………………………………………..25
Organization Chart …………………………………………………………………………………………..26
Basis of Budgeting………………………………………………………………………………………...27-30
Budget and Financial Policies…………………………………………………………………………….31-34
Strategic Priorities and Village Management Goals
Strategic Priorities and Village Management Team Goals………………………………………………….37
Village Management Team Goals………………………………………………………………………..38-42
Performance Measures………………………..……………………………………………………………45-46
Summary by Fund
Village of Glenview Fund Structure …………………………………………………………………………49
All Funds Summary …………………………………………………………………………………………50
2021 Village Sources and Uses……………………………………………………………………………….51
Revenue Highlights ……………………………………………………………………………………….52-60
Expenditure Highlights ……………………………………………………………………………………61-64
2021 Fund Balance Statements……………………………………………………………………………65-69
Corporate Fund
Corporate Fund Summary ………………………………………………………………………………..70-75
Special Revenue Funds
Police Special Fund………………………………………………………………………………………….77
Foreign Fire Fund ……………………………………………………………………………………78
Special Tax Allocation Fund (TIF)……………………………………………………………………….79-80
Waukegan/Golf TIF Fund………………………………………………………………………………….81-83
Table of Contents
Village of Glenview Adopted 2021 Budget 1
Enterprise Funds
Enterprise Funds Overview…………………………………………………………………………………85
Glenview Water and Sanitary Sewer Funds Overview………………………………………………………86
Glenview Water Fund………………………………...…………………………………………………….87-89
Glenview Sanitary Sewer Fund……………………………………...……………………………………90-92
Wholesale Water Fund…………………………………………………………………………………….93-94
Commuter Parking Fund ………………………………………………………………………………….95-96
Internal Service Funds
Municipal Equipment Repair Fund …………………………………………………………………….99-100
Capital Equipment Replacement Fund ………………………………………………………………..101-102
Insurance and Risk Fund……………………………………………………………………………….103-104
Facility Repair and Replacement Fund ………………………………………………………………….105-106
Trust and Agency Funds
Trust and Agency Fund Overview …………………………………………………………………………109
Police Pension Fund………………………………………………………………………………………..110
Firefighters’ Pension Fund…………………………………………………………………………………..111
Escrow Deposit Fund………………………………………………………………………………………..112
Special Service Area Bond Fund…………………………………………………………………………..113
Joint Emergency Telephone Systems Board Fund…………………………………………………………..114
Capital Project Funds
Capital Project Funds Overview……………………………………………………………………………..117
Capital Projects Fund………………………………………………………………………………………..118
Glen Capital Projects Fund…………………………………………………………………………………..119
Permanent Fund……………………………………………………………………………………………..120
Motor Fuel Tax Fund………………………………………………………………………………………..121
Debt Funds
Corporate Purpose Bonds Fund……………………………………………………………………………..123
Budgets by Department
Department Operating Overview…………………………………………………………………………...125
Department/Fund Relationship………………………………………………………………………….....126
Department Operating Summary……………………………………………………………………..127-128
Village Board of Trustees……………………………………………………………………………….129-134
General Government…………………………………………………………………………………….135-142
Village Manager's Office Department………………………………………………………………..143-158
Administrative Services Department…………………………………………………………………..159-174
Village of Glenview Adopted 2021 Budget 2
Public Works Department……………………………………………………………………………..175-192
Police Department………………………………………………………………………………………193-197
Fire Department………………………………………………………………………………………..199-203
Community Development Department………………………………………………………………….205-216
Capital Spending and Debt Management
Capital Spending………………………………………………………………………………………219-233
Debt Management………………………………………………………………………………………234-246
Component Unit
Village of Glenview Public Library…………………………………………………………………..249-253
Supplementary
2021 Budget Resolution………………………………………………………………………………….255-256
2020 Tax Levy………………………………………………………………………………………..259-263
Glossary of Terms……………………………………………………………………………………..265-276
Commonly Used Acronyms………………………………………………………………………………..277
Village of Glenview Adopted 2021 Budget 3
January 1, 2020
For the Fiscal Year Beginning
PRESENTED TO
Village of Glenview
Executive Director
Illinois
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Village of Glenview Adopted 2021 Budget 5
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To the Honorable President, Board of Trustees, and Citizens of the Village of Glenview:
We are pleased to present the adopted annual budget for Fiscal Year 2021. The Board of Trustees held
three public budget workshops throughout the months of September and October, as well as a Capital
Improvement Program (CIP) workshop seeking resident input, which was held in October. This budget
represents considerable staff effort and analysis and a significant contribution of time for review and
discussion on the part of the Village Board.
Overview
The 2021 budget continues to focus primarily on four strategic priorities which are fiscal sustainability,
infrastructure investment, challenging the status quo, and commitment to customer service. The
Village continues to minimize the financial burden on Glenview taxpayers, identify cost efficiencies
and opportunities, responsibly utilize Village reserves, develop and ensure the sustainability of a
structurally balanced budget, and proactively design the Village organization in order to maximize the
level of service that can be provided with the current level of resources.
Specifically as it relates to the Village’s property tax revenue, the Village does not levy a tax rate but
rather levies a specific dollar amount. For the 2020 property tax levy to be collected in 2021, the levy
remained flat from the previous year and only includes an increase to capture the Equalized Assessed
Value (EAV) associated with newly annexed, constructed or improved property, which represents a
.73% increase from the 2019 tax year, or $89,507. It is important to note that collecting taxes for this
new EAV will have no impact on current taxpayers. Glenview’s long history of holding the line on
property tax increases has established Glenview as one of the lowest Village property tax amounts paid
to the municipality when comparing with neighboring communities.
The adopted budget includes Village-wide revenues of $192,166,345, of which $73,514,658 are in the
Corporate Fund. The Village-wide expenditures are $175,510,932, of which $73,512,095 are in the
Corporate Fund resulting in an operating surplus of $2,563 in the Corporate Fund. Ending fund
balances for all Village funds remain within the approved Village fund balance policies.
2021 Financial Position
The Village of Glenview continues to maintain a stable financial position even though it has been
negatively impacted over the past nine months by the COVID-19 pandemic. Evidence of the
Village’s stability is in the following financial indicators:
Moody’s Credit Rating remains at highest possible level – Aaa
The Village continues to implement cost containment strategies in order to adopt a
balanced budget where revenues and available fund balance meet or exceed the budgeted
expenditures
The Village maintains the required reserve levels as defined by policy in each of the funds
The Village continues to prioritize investment in the Village infrastructure replacements
with the development of a 2021 Capital Improvements Program (CIP) Budget of $21.6M
The Village continues the commitment to appropriately fund employee pension benefits
which includes an increase of $825,815 to the 2021 contributions resulting in a total
contribution in 2021 to the Police and Fire Pension Funds of $9,535,120
Village of Glenview Adopted 2021 Budget 7
The 2021 Budget continues the Village’s ongoing commitment to challenging the status quo,
evaluating opportunities for alternative service delivery models, and holding the line on cost
increases. While these are standard practices within the Village, it has been necessary now more
than ever to continue these practices to respond to the COVID-19 pandemic. In May 2020, staff
presented a COVID-19 Financial Response Plan which outlined the estimates of the projected
revenue impact to the FY2020 budget as a result of the pandemic. In those estimates there was a
range of revenue loss from $7.6M to $13.6M which were all dependent on the timing and impacts
of an economic recovery. The economy gradually reopened beginning in June but began to decline
and closed down again in November due to the resurgence of COVID-19. The Village’s COVID-
19 Financial Response Plan called for cuts in operating expenses, deferral of certain capital
projects and the use of cash reserves in order to offset these negative revenue impacts.
The Village continues to monitor the potential economic and financial impacts of the federal, state,
and local actions in mitigating the COVID-19 pandemic. Throughout the pandemic and the 2021
budget development process, Sales Tax and Home Rule Sales have continuously performed better
than initially anticipated in the COVID-19 Financial Response Plan. One of the main reasons that
the Village has seen stronger than anticipated sales tax figures is the diversification of the Village’s
sales tax base. The wide range of business types and industries throughout the Village have helped
to limit the Village’s economic sensitivity to the COVID-19 pandemic.
As the Village developed a response plan to the COVID-19 pandemic, the Village Board gave direction
to change the Corporate Fund Balance Policy from between 35% and 45% of expenditures to 30% to
40% of expenditures. The Municipal Partnering Initiative (MPI) that was established in 2010 has
continued to present opportunities to collaborate with neighboring communities and agencies and
improve the Village’s economies of scale when procuring goods and services. Management continues
to pursue opportunities to increase efficiency and control costs through partnerships, alternative service
delivery models, and adoption of innovative practices and technologies. For example, the Village has
worked to contain costs of our workforce through analyzing service delivery options, implementing
outsourcing when appropriate and implementing two-tier wage structures.
Another continuing success story is the Village’s significant Capital Improvement Program (CIP) and
their aggressive pursuit of outside funding for these capital projects. Specifically, from 2014 to 2019,
the Village received over $39,200,000 in federal, state and local funds to support a number of
infrastructure projects. Additionally, the Village has been able to secure $5,445,900 in state and federal
funds for projects for 2020 – 2021. The 2021 CIP budget contains approximately $21,600,000 in total
planned projects. Staff continues to have project-ready plans to submit for outside funding as
opportunities are made available.
After the economic recession from 2008 to 2013, revenue trends showed continued improvement in
many areas such as general and home rule sales tax growing in each of the last few years. However,
2019 showed a flattening in sales tax revenue and the 2020 budget was significantly negatively
impacted by COVID. The 2021 budget assumes a slight increase over 2020 actual receipts received
for Sales Tax and Home Rule Sales Tax. Major commercial developments significantly boosted
Building Permits and Annexation Fees in 2014 and 2015 and these developments will contribute to
sales tax revenues in the future. However, now that the Village has grown closer to being fully built
out and one-time large development projects are less frequent, Building Permits and related
development revenues, while they will naturally fluctuate from year to year, tend to be more stable.
The 2021 budget for building permits is projected to increase from the 2020 level due to a number of
construction projects that are scheduled to take place in 2021. Another revenue stream that continues
to decrease each year is the telecommunications utility tax due primarily to the decrease of the use of
landline telephone services.
Village of Glenview Adopted 2021 Budget 8
Long-Term Strategic Goals
On an annual basis the management team reflects upon the progress made in the previous year and
evaluates where the organization is going in the future. This evaluation is intended to ensure Village
resources are closely linked to policy goals. The Administrative Goals consist of the following:
Continue analyzing operations, staffing, and programs to ensure cost-effective, efficient, and
quality service is provided to residents and businesses.
Develop long-term financial projections to account for known revenue and cost impacts in
future years; conduct strategic goal setting to plan for business changes and infrastructure and
technology needs.
Continue to guide the analysis, design, and implementation of information and technology
assets leveraging projects across multiple departments to support Village operations and
provide excellent customer service.
Continue improving the operating budget and financial practices to promote efficient service
delivery, fiscal and budget responsibility, and transparency.
Continue developing intergovernmental relationships to maximize partnership projects,
expedite infrastructure improvements, and achieve economies of scale.
Enhance the Village’s community planning and economic development efforts to continue
improving the quality of life in the Village of Glenview.
Enhance the Village’s communication program to promote expedient and effective
dissemination of information to internal and external customers of the Village.
Continue improving the capital improvement program planning process pertaining to
infrastructure and facilities projects in an effective, fiscally responsible manner.
Long-Term Financial Goals
The Village’s long-term strategic goals cannot be met without consideration of the long-term financial
condition of the organization. The financial goals are derived from the strategic priorities and are
reinforced through the Management Team Goals and various policies and directives established by the
Village Board. Additionally, each year during the budget process, staff works with the Village Board
to determine what long-term financial planning topics need to be developed or reviewed. These
discussions are part of the budget workshop meetings open to the public. The long-term financial goals
include:
Pay-as-you-go method for capital projects to avoid the costs associated with debt issuances
when possible. Programs that are currently funded on a pay-as-you-go basis include capital
projects, capital equipment replacement, and facility repair and replacement.
Continue to fully fund required pension contributions in accordance with actuarially
recommended funding levels, as opposed to the required minimum. Thus the percent funded
remains higher and puts the Village in a stronger financial position over the long-term.
Continue to monitor and evaluate the enterprise funds so they are in a financial position to
remain self-sustaining.
Maintain appropriate reserves to minimize the Village’s vulnerability to the changing
economic environment and the legislative actions taken by the State of Illinois.
Continue to seek alternative funding sources to diversify the Village’s revenue streams to
minimize the reliance on sales tax.
Village of Glenview Adopted 2021 Budget 9
Conclusion
The budget, as well as other financial reports and data, can be found online at www.glenview.il.us
under the “Transparency” tab at the top of the page.
In closing, I would like to acknowledge the Village’s management team for their continued flexibility
and openness to new ways of doing business especially in response to the COVID-19 Pandemic. Their
dedication, leadership, and willingness to embrace opportunities and address the challenges continue
to have a significant impact on maintaining an overall financially healthy and stable organization.
Lastly, I would like to acknowledge our employees for their continued dedication to the Village.
Customer service, dedication, and responsiveness continue to be important cornerstones in every
department.
Sincerely,
Maggie Bosley
Finance Director
Maggie Bosley
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VILLAGE OF GLENVIEW
INTRODUCTION AND OVERVIEW
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How to Use This Document
The goal of the Annual Budget is to describe how estimated resources available to the Village will
be used to provide services to the community during the budget period. The budget document
illustrates the Village’s projected revenues, operational expenditures, capital expenditures, and
expected financial results for the budget period. The Annual Budget also serves as a legal
document that provides staff the authority to expend village funds. Lastly, the budget document
serves as a goal setting and policy document and includes the Village goals, policies and
procedures approved by the Village Board as part of the budget approval process.
The document is presented in a format that provides several levels of financial and operational
detail; by fund and by department. This budget is divided into seven sections: Introduction and
Overview, Business Plans and Performance Measures, Budgets by Fund, Budgets by Department,
Capital Spending and Debt Management, Component Unit and Supplementary information.
Throughout the document, the Village of Glenview is referenced as the “Village”.
Introduction and Overview
The Overview contains the message from the Village, which discusses the continued strong
financial position of the Village, what actions were taken to maintain a healthy financial position,
and the Village’s ability to be prepared for economic and fiscal challenges as they arise. The
overview also contains an organizational chart, the Village history and profile, financial policies,
and an explanation of the budget process.
Strategic Priorities and Village Management Goals
This section contains an explanation of the relationship between the Village Board’s strategic
priorities and Village management goals and how they move the organization towards their desired
outcomes. This section also includes performance measures for all departments.
Budgets by Fund
The Financial Summary Table at the beginning of this section provides an overview of estimated
2021 revenues, expenditures and ending Fund Balance/Net Position. This section includes a chart
depicting the fund structure and each Budget by Fund includes a written budget summary and a
table that presents the estimated revenues, operational expenditures, capital expenditures, transfers
and changes in Fund Balance (or Net Position). The written budget summary includes a detailed
review of revenues and expenditures for the budget period. A summary by department, fund and
cost category is also provided.
Budgets by Department
This section provides a view of the department across all functions and funds, including previous
year accomplishments, staffing levels and a summary of expenditures. Some departments may
have several divisions or subdivisions that are reported. For example, the Village Manager’s
Office reports on five divisions: Administration, Communications, Human Resources, Legal
Services, and Joint Dispatch as well as three subdivisions of Human Resources: Administration,
Employee Benefits and Risk Management. Other departments may only report at a department
level, such as the Police Department. Department operating expenditures are reported by cost
category and by fund; this provides the reader with the data to determine how much a department
or function costs and their funding sources. A summary of the 2021 budget by division, category
and fund is also provided.
Village of Glenview Adopted 2021 Budget 13
Capital Spending and Debt Management
This section provides an overview of the capital project planning process, descriptions of projects
and a five year project plan. The discussion of the capital project planning process includes the
criteria used, as well as the program impact on the Village’s operating budget. The debt
management section includes all outstanding debt schedules and explanations regarding debt
policies.
Component Unit
The Component Unit for the Village is the Glenview Public Library. A component unit is a legally
separate organization for which the elected officials of the primary government are financially
accountable. This section provides the Library’s fund balance information for each of its funds, as
approved by the Library Board.
Supplementary Section
The Supplementary Section contains a copy of the adopted FY 2021 Budget Resolution, 2020 Tax
Levy documents, and a Glossary of Terms for reference and a list of Commonly Used Acronyms.
Additional information on the financial condition of the Village is available in the Comprehensive
Annual Financial Report (CAFR) which can be reviewed at Village Hall, the Village of Glenview
Public Library, or online at www.glenview.il.us.
Village of Glenview Adopted 2021 Budget 14
Village of Glenview History
First Inhabitants and Pioneers
The first Indian tribe known to inhabit early Illinois was the Winnebago, followed by the Potawatomi
who settled in the area now known as Northfield Township. A succession of treaties had gradually
wrested most of the Indian lands from the Native Americans. Finally, in the Treaty of Chicago in 1833,
the Indians gave up their last five million acres, thereby relinquishing all claims to northern Illinois and
opening up the area to settlement by early pioneers. The Indians were, for the most part, friendly and
even helpful so they did not present a great danger to these settlers.
After the 1833 Treaty of Chicago, a flood of early settlers came into the area from Europe and England
looking for an opportunity to establish themselves. Illinois, unlike the original 13 states, was a vast sea
of prairie grasses broken only by stands of oak trees which were called "groves." All early settlers were
permitted to select 160 acres of land in the area now known as Niles and Maine Townships near the site
of the present Glenview Club.
One of the first families to take up residence was that of George Heslington. They had been living at
Fort Dearborn (Chicago) since their arrival from England, waiting to lay claim to their future home site.
Located on the Deerfield moraine, their farm was just north of a large Potawatomi village. Their baby
daughter was the first white child born in the Glenview area. In 1836, Mrs. Heslingtons' parents, the
Robert Dewes, arrived and settled near their daughter. Just as the Heslingtons followed the Indian's
example of choosing high land, the early settlers in the Glenview area proper all located along the
established Indian trails. Two were called the Little Fort and the Indian Lakes Trails, now Waukegan
and Glenview Roads. Others settled along the Milwaukee Trail.
Dardenus Bishop and John and Benjamin Troups located near the intersection of the Little Fort and
Indian Lakes trails where Sgt. Joseph Adams had established a primitive store in an area we now call
downtown Glenview. John and Edward Cammack laid claim to their acreage along Shermer Road. Dr.
John Kennicott, his brothers, and their families settled along the Milwaukee Avenue trail in the middle
1830s – an area now known as "The Grove".
The Civil War Years
The Civil War years were a period of prosperity for the farmers in Glenview. Many of them improved
their farm buildings and their homes and were quite prosperous. In October 1871, Chicago was
devastated by the Great Chicago Fire. Chicago's building needs to rebuild the city led to the construction
in 1872 of the Chicago and Milwaukee Railroad through the center of town. Suddenly South Northfield
became easily accessible to Chicago, creating opportunities for manufacturing and the delivery of farm
products to the city, such as milk, cheese, and produce. A parallel track was constructed in 1892 in
anticipation of increased travel to the 1893 Columbian Exposition in Chicago.
Village Incorporation
By the late 1890s, it had become apparent there was need for more services than could be provided by
the existing county government or the rather informal township organizations. A referendum to
incorporate as a village was held in 1898, but was defeated. However, on June 17, 1899, a second try
Village of Glenview Adopted 2021 Budget 15
was made; and, by a vote of 59 to 51, the decision was made to form a village from Section 34 and most
of Section 35 of Northfield Township. The estimated population was 351.
At that time, only males could vote, so only 20 ballots were cast for the first Village Board of Trustees.
Hugh Burham was elected the first Village President. The first Trustees were August Clavey, Frank
Hoffman, Henry Maynard, Charles Rugen, John Hutchings, and A. C. Butzow. These men represented
a good cross-section of the leaders of the various parts of the Village.
Originally the village was called South Northfield, then for a time North
Branch. In 1878, Fred Hutchings named it Oak Glen. But the railroad
already had a stop by that name, so another designation had to be found.
After an attempt to call it Hutchings after the donor of the land (Sara
Hutchings didn't want the Hutchings' name on the railroad station which was
an unsightly old rail car), and Barr, after a railroad superintendent, it became
Glen View. However, Glenview, as it is known today, is the name under
which it has continued to grow and prosper.
Mid-Century
Population growth occurred slowly up to 1950 when the Census recorded 6,142 residents. Spurred by
the opening of the Edens Expressway (Chicagoland’s first expressway to the northern suburbs) along
the eastern boundary of Glenview, the population increased to 18,132 at the 1960 Census and to 41,847
at the 2000 Census. The 2010 Census recorded a population of 44,692, up 6.8% from the 2000 Census
within the Village’s 13.5 square miles.
The Glenview Naval Air Station
In 1929 aviation pioneer Glenn Curtiss built Curtiss-Reynolds Airfield on the site of
what we now know as The Glen. And in 1936 the airfield was leased to the U.S.
Navy.
From 1937-1995, the Glenview Naval Air Station was an integral part of the Village
of Glenview. For 58 years, the Village enjoyed a strong, friendly
and productive relationship with the Navy men and women
stationed at the Base. U.S. Naval air power came of age in the years prior to and
during World War II. During this time, Naval Air Station (NAS) Glenview was the
largest primary training facility for the U.S. Navy. Nearly 9,000 aviation cadets
received primary flight training at this site, and an additional 17,000 pilots were
qualified for carrier landings through the Carrier Qualification Training Units.
But in July of 1993 the U.S. Department of Defense recommended the closing of Naval Air Station
Glenview -- and two years later, on September 30, 1995, it was officially closed.
Village of Glenview Adopted 2021 Budget 16
The Village accepted the designation of Local Redevelopment Authority
and also elected to assume the role as Master Developer. This ensured that
all decisions relating to the property would be controlled at the local level,
protecting the interests of residents and core jurisdictions. Now, the one
million cubic yards of concrete, 1.5 miles of runways and 108 U.S. Navy
buildings are gone. In their place is The Glen (see right), a 1,121 acre
mixed-use district, with homes, offices, and retail space. Public amenities
in The Glen include Lake Glenview, Park Center, Gallery Park, Air Station
Prairie, two golf courses, and a Metra station.
The Village’s population at the 2010 Census was 44,692. A Special Census
was conducted in 2017 to account for the growth in five geographic areas
within the Village that had seen significant new residential development
over the past several years. This resulted in a new population of 46,740.
Economic Development and Stabilization
With the Glen largely developed, the community turned its attention toward planning for the orderly
redevelopment of older commercial areas throughout the community, driven by private property
objectives and guided by public planning principles. Corridor plans, with considerable public input,
were prepared for Downtown, Milwaukee Avenue, and Waukegan Road.
Over the last decade, several significant redevelopments have occurred:
2010 completed projects included a new 85,000 square foot Glenview Public Library; a 162,600
square foot addition to Glenbrook Hospital; complete teardown and rebuilds for 2 McDonald’s
restaurants; and a new 109,000 square foot office building on Chestnut Avenue
2011 completed projects included a 30,000 square foot retail center at Milwaukee and Lake
Avenues, significant remodeling of the Historic Park District Administration Building; and a
71,588 square foot building for the Midwest Palliative Care, now called Journey Care
During 2012, a 408,644 square foot corporate headquarters for Astellas Pharma US, Inc. at the
northwest corner of Willow Road and the Tri-State Tollway was completed
Other initiatives in 2012 included development approvals for the build out of the 40 acre GlenStar
development at Willow Road and I-294, including a 90,000 square foot Mariano’s grocery store,
17,000 square feet of other retail, 290 rental units, a 16,000 square foot high-end day care and
pre-school, a 41,000 square foot LA Fitness facility and a 1.5 acre retail building site which
houses a 13,000 square foot CVS Pharmacy. This development was fully complete during 2016
In 2012, the Village Board also approved a Business Improvement District to facilitate
substantial intersection improvements at Chestnut Avenue and Waukegan Road, and to support
the retailers by providing better access. This project began in 2013 and completed in 2014
During 2013, the Village sold the fire station headquarters on
Glenview Road to Trammell Crow as part of a 4 parcel mixed
use development consisting of 138 rental units and 6,500
square feet of retail space. Construction to replace the former
fire station at its new location on Waukegan Road was
completed in early 2015 (see right)
Village of Glenview Adopted 2021 Budget 17
Approved in 2014, the Glen Gate Development at the northeast corner of Golf and Waukegan
Roads, which includes a 75,000 square foot Mariano’s grocery store (see below), 31,000 square
feet of retail and 238 rental unit housing, was
completed in early 2015. In conjunction with this
development, a Tax Increment Financing District was
approved for the funding of roadway and regional
intersection improvements coordinated with the Illinois
Department of Transportation
In May of 2014, the sale of 41 acres of Village-owned property at West Lake Avenue and
Shermer Road was completed and development approvals for a 171 unit residential development
and a 75,000 square foot church were secured. The residential West Gate at the Glen project is
over 80% sold out with a majority of the residences constructed. The 1200 seat Willow Creek
Community Church designed by famed architect Adrian Smith opened mid-December 2016
Additional projects completed in 2014 include a 40,000 square foot Heinen’s grocery store, the
opening of a combined auto dealership at the Willow Road and Patriot Boulevard intersection.
Various projects totaling nearly 150,000 square feet of new space developments along the
Milwaukee Avenue corridor, including a large building addition to Abt Electronics, were
completed in 2015
The Village Board authorized the expansion of the existing
Police Department at 2500 East Lake Avenue in order to
accommodate the combination of all municipal staff and
services into one complex. The new Municipal Center (see
right) was open for business in mid-December 2015 and houses
all former Village Hall staff as well as Police, Dispatch
Services and Capital Projects employees.
In 2016, the Village approved the opening of its first craft brewery and tasting room. Ten Ninety
Brewing Company moved into a newly renovated building in the Downtown District. The
Village’s second brewery and tasting room, Machusla Brewing Company, was approved in 2016
and opened in 2017 opening on East Lake Avenue next to Hackney’s.
A new 15,000 square foot children’s daycare named the Kensington School for 140 infants to
preschoolers was also approved in 2016 along Chestnut Road to the west near Lehigh Avenue.
Construction began in 2017 and the facility opened in 2018.
The entire streetscape of The Glen Town Center was reconstructed in 2016, leading to additional
landscaping and lighting features and dedicated zones for pedestrians and outdoor diners.
Anthem Memory Care, a 43,000 square foot senior memory care facility, was approved in 2016
at 1879 Chestnut Avenue. The 66 bed project named Emerald Place began construction that
same year with occupation of the building occurring in late 2017.
Illinois Tool Works, a Fortune 500 company, purchased the 40 acre former Kraft Foods campus
and undertook a significant remodeling of the two office tower in 2016 prior to consolidating
over 600 employees into the office and lab space.
In 2016, plans for a new 3,500 square foot Culver’s Restaurant and 4,200 square foot outlot
building were approved near the Chestnut and Waukegan intersection. In 2017, the Culver’s
plans were revised to eliminate the outlot building and place all the stormwater detention above-
ground. Construction has started and the building is expected to be operation in 2019.
Village of Glenview Adopted 2021 Budget 18
Crafted in 2016 by a 16-member committee, the Village’s
Comprehensive Plan (see right) updates the 2004
Comprehensive Plan and become the latest “road map” for
future development decisions. The Plan Commission held
public hearings on the final draft during the fall of 2016 and
once approved by the Glenview Village Board of Trustees in
2017, the Comprehensive Plan is intended to guide the
Village in its planning efforts for the next 10 to 20 years.
Park Place Glenview, a 26-unit residential development consisting of 14 rowhomes, 4 duplexes,
and 8 small-lot single-family homes of the former Village Hall site was approved in 2017 and
construction began in 2018. Full occupancy of all the units is expected in early 2020.
In 2017, Capital Senior Housing development was approved for a 73,000 square foot assisted
living and memory care facility named Atria Senior Housing with 83 units at 4700 West Lake
Avenue. Construction began in 2018 and the building was occupied in 2019.
The entire streetscape of downtown Glenview was reconstructed in 2017, leading to additional
parking, enhanced landscaping and lighting, and dedicated zones for pedestrians and outdoor
diners.
In 2017, Costco Wholesale received approval for 6 new gas pumps to their existing fueling station
on Patriot Boulevard to meet customer demand. In 2018, Costco amended the plan to add four
additional gas pumps, for a total of 22 fueling positions. Construction is expected to be
completed in 2019.
Abt Electronics was granted authority in 2017 to construct additional loading docks, a truck
service building, employee parking, and truck parking expansion at 1200 Milwaukee Avenue and
those improvements were completed in 2018.
A 169-unit rental apartment development for persons
55-years and older was approved in 2017 at 624
Waukegan Road. The four-story, amenity filled
project named Avidor Glenview (see right) includes a
mix of high-quality building materials and a majority
of the parking will be underground, below the
building. Construction began in 2018 with occupancy
in mid-2020.
In 2017, Fertility Centers of Illinois received approvals for a 30,000 square foot office building
at 2555 Patriot Boulevard. The project was completed and occupied by summer 2019.
In 2018, an 18,000 square foot new retail building was approved for a Goodwill retail store. The
building was occupied early 2019.
A new 2,400 square foot outlet building was approved for the Glenbrook Marketplace shopping
center in 2018. The drive-thru Starbucks coffee restaurant was constructed and completed in
2019.
In 2018, the Western Golf Association (WGA) received
approval for a new 25,000 square foot office building (see left)
in the Prairie Glen Corporate Park. The WGA runs the Evans
Scholars Foundation for golf cadies and will sponsor a Korn
Ferry golf tournament at the Glen Club. The building
construction has started and completed the end of 2019.
The Children’s Land Day Care, a 14,135 square foot, 1-
story day-care facility, on Milwaukee Avenue was approved in 2018 and is expected to be
occupied in the fall of 2021.
Village of Glenview Adopted 2021 Budget 19
Parkside of Glenview, a 29 unit single-family cluster home development on the former Gibson
site, was granted approval in 2019 and is currently awaiting
construction.
The 8 acre Hart Estate was approved for a 35,000 square foot
grocery store and three retail outlot buildings at the corner
of Willow and Pfingsten Roads (see right) with construction
anticipated to start in the spring of 2021.
Capital Car Wash was approved in 2019 to include an
automated car wash facility for 5 vehicles at the same time, as well as a self-service detailing
area. The project at 9800 Milwaukee Avenue was constructed and ultimately opened in 2020.
North American Corporation pulled permits in 2019 for their 135,000 square foot office and
warehouse addition to their existing facility in the North Shore Corporate Park which was
completed in late 2020.
Abt Electronics received approval in 2019 to construct a 420,000 square foot addition of their
existing warehouse. Other improvements include a recycling building, new fueling station and
additional loading docks which will be constructed in phases in 2020 and 2021.
The Drake Group is proposing a 5-story mixed use building with a new bakery on the ground
floor and 67 apartment units at 1850 Glenview Road. The approved project in Downtown
Glenview is expected to start construction in summer 2021.
Several local elementary and middle schools in District 34 received approvals in 2020 for
significant building additions and site modifications associated with a $119M referendum to
update Henking, Lyon, Springman and Westbrook Schools. Construction is expected during
summer 2021
North Shore Country Club received approval in 2020 of renovations to the existing pool area,
accessory buildings and modifications to the existing parking area. Construction is expected to
commence in 2021.
The Village’s 2019 equalized assessed valuation was $2,812,363,119; of this amount, 73.7% was
classified as residential, and 26.3% was commercial/industrial.
Village of Glenview Adopted 2021 Budget 20
Village of Glenview Profile
The Village of Glenview was incorporated
on June 20, 1899 with an estimated
population of 351. Today, the Village covers
14 square miles and has a population of
approximately 47,416 residents. Located in
Cook County, the Village has many fine
amenities including great public services,
excellent schools, many parks, playgrounds,
and open space covering more than 700
acres, numerous options for shopping and dining and access to transportation options. These
amenities have made Glenview a vibrant and thriving community and one of Chicago’s premier
suburbs.
Located between the Tri-State Tollway and the Edens Expressway the Village extends from
Willow Road on the north to Golf Road on the south, Chicago and Northwestern RR on the east
and to the western edge of the Cook County Forest Preserve along River Road (Route 45). The
Village is located 22 miles northwest of the City of Chicago’s downtown. To reach downtown
Chicago it takes approximately 30 minutes by vehicle and 45 minutes via rail. O’Hare International
Airport is 12 miles from Glenview. The Village is serviced by two Amtrak routes, the Empire
Builder and Hiawatha, and Metra’s Milwaukee District North line commuter rail.
Glenview is an affluent community and is
home to successful and well-educated
professionals. It also serves as the home to
such corporations as Abt Electronics,
Illinois Tool Works, Astellas Pharma, CVS
Health, Anixter, Kraft Foods Technology
Center, Pearson Education, Beltone, North
American Corporation and Signode.
Between the late 1990s and early 2000s, the Village took on a major challenge when it redeveloped
the former Glenview Naval Air Station, closed by the Pentagon in 1995. This site known as “The
Glen” is now a 1,121 acre mixed use district of residential, retail, office, light industrial, sport and
entertainment uses.
Glenview operates under a council-manager form of government and is a home rule municipality
operating under the 1970 Constitution and statutes of the State of Illinois. The Village President
and six Trustees are elected at-large. Trustees are elected to overlapping four year terms and there
are no term limits. Village elections are held every two years in April. The Village Board appoints
members of various Village Commissions responsible for overseeing and regulating different
aspects of the Village. The Board of Trustees meets twice a month to determine policy initiatives.
The President, with the Trustees, appoints the Village Manager, responsible for implementing
Board policies and handling day-to-day operations, including overseeing a staff of 269 full-time
employees in six municipal departments; Administrative Services, Community Development,
Fire, Village Manager's Office, Police, and Public Works.
Village of Glenview Adopted 2021 Budget 21
Village of Glenview Demographics
Demographics Last Ten Fiscal Years
Source: ACS 2010 to 2019 Estimates and 2017 Special Census
Population Diversity*
Age Breakdown of Village Population Commuting Mode of Transportation
Source: ACS 2019 Estimates Source: ACS 2019 Estimates
Year Population
Median
Age
Per Capita
Income
Median
Household
Income
Median Family
Household Income
Median Nonfamily
Household Income
2010 43,649 46% 20,292 54% 23,357 44.6 53,246 107,037 127,815 46,935
2011 44,134 47% 20,766 53% 23,368 45.0 51,953 103,080 122,931 46,399
2012 44,478 48% 21,139 52% 23,339 45.7 52,227 99,841 125,102 48,234
2013 44,863 47% 21,308 53% 23,555 45.4 51,455 92,350 122,967 44,956
2014 45,400 48% 21,794 52% 23,606 45.5 52,326 92,304 124,143 45,655
2015 45,969 48% 22,140 52% 23,829 45.7 52,167 93,240 122,724 45,358
2016 46,559 48% 22,528 52% 24,031 45.3 55,717 102,009 133,738 45,197
2017 46,740 49% 22,843 51% 24,223 45.7 59,571 103,773 136,892 45,855
2018 47,333 49% 22,960 51% 24,373 46.1 61,644 110,402 142,391 49,051
2019 47,416 49% 23,185 51% 24,231 46.5 65,170 115,198 145,928 50,456
Gender ‐
Male
Gender ‐
Female
Age Amount
0‐9 Years 5,656
10‐14 Years 3,495
15‐24 Years 4,948
25‐34 Years 3,581
35‐44 Years 5,071
45‐54 Years 7,064
55‐64 Years 7,110
65‐74 Years 5,293
75‐84 Years 3,227
85 Years & Over 1,971
Village of Glenview Adopted 2021 Budget 22
Unemployment Rates
The Village’s most recent unemployment figure as of December 2020 indicates a rate of 7%, which is
0.6% below the State of Illinois rate of 7.6% and 0.3% above the National rate of 6.7%.
Source: Illinois Department of Employment Security
Principal Employers Principal Property Taxpayers
Source: Village of Glenview 2019 Comprehensive Annual Financial Report
Housing Statistics Last Ten Fiscal Years
Source: ACS 2010 to 2019 Estimates
Employer Number of
Employees
Percentage
of Total
Village
Population
Astellas 2,551 5.40%
Abt Electronics 1,405 2.97%
Glenbrook Hospital 1,099 2.33%
Anixter, Inc.950 2.01%
Glenview Comm. School Dist 34 768 1.63%
Kraft Foods Technology Center 600 1.27%
ITW/Signode 535 1.13%
Signode 435 0.92%
Glenbrook South High School 433 0.92%
Glenview Terrace Nursing Home 400 0.85%
Taxpayer
Percentage
of Total
Village TAV
Illinois Tool Corp 38,780,692 1.58%
Astella US Holdings 21,776,736 0.89%
The Glenview Center 18,366,942 0.75%
Abt Electronics 17,292,164 0.70%
Northshore University 17,017,116 0.69%
RJA Property Holdings 15,329,066 0.62%
Thomson Reuters Pts 13,489,125 0.55%
CPUS Glen Pointe LP 13,336,506 0.54%
Signode, Division of ITW 12,697,486 0.52%
Kimco Realty Corp. 12,565,855 0.51%
Taxable Assessed
Valuation (TAV)
Year Average Household
Size
Median Home
Value
2010 2.77 551,700 87% 13,884 13% 2,129
2011 2.78 530,000 85% 13,699 15% 2,458
2012 2.72 494,500 84% 13,840 16% 2,709
2013 2.75 474,500 82% 13,587 18% 3,015
2014 2.75 469,200 82% 13,706 18% 3,095
2015 2.76 473,600 82% 13,797 18% 3,066
2016 2.81 478,400 82% 13,979 18% 2,970
2017 2.81 488,300 83% 14,174 17% 2,983
2018 2.77 491,200 83% 14,471 17% 3,011
2019 2.65 499,900 82% 14,405 18% 3,225
Owner Occupied
Housing
Renter Occupied
Housing
Village of Glenview Adopted 2021 Budget 23
Budget Process Overview
The operating budget process usually spans over several months and
involves analysis of expenditures and revenues. The
Budget is prepared using the modified accrual basis of
accounting for all funds.
Prepare Financial Forecast
The financial forecast is developed by
Administrative Services staff and includes multi-
year projections of revenues and
expenditures. The starting point of this
analysis is where the previous year ended and
the current revenue trends are analyzed.
Develop Department Management Goals
Departments are required to update and expand
their Management Goals on an annual basis in
conjunction with the budget process. An in depth
review of current goals, initiatives and projects provide a
framework in budget requests.
Submit Department Request
Departments analyze their historical trends and review upcoming projects to make an initial budget
request to the Village Manager.
Review Operating Requests
After departments have submitted their initial requests, they meet with the Village Manager to
review and justify their projects and programs. This process may occur several times throughout
the budget process.
Manager Review of Requests
The Village Manager will make adjustments, increasing or decreasing the department budgets
based on Village Board and management strategic priorities.
Board Work Sessions
The Village Board holds several workshop sessions and invites the public to attend. Each
workshop has a different focus and all funds are presented.
Public Hearings
The public has the opportunity to speak at the workshops and also at the hearing where the budget
is officially adopted. Additionally, staff holds a Capital Improvement Program open house
specifically intended to outline planned projects and to receive citizen feedback. The Village
Board does take citizen comments into consideration when reviewing and editing the budget.
Amending the Budget
Following the adoption of the budget, any adjustments at the Fund Level must be approved by the
Village Board and requires a Resolution.
Prepare
Financial
Forecast
Develop
Department
Business Plan
Public
Hearings
Manager
Review of
Requests
Review
Operating
Requests
Submit
Department
Requests
Board Work
Session
Village of Glenview Adopted 2021 Budget 24
Schedule Kick-off
May Department Head Budget Priorities Development
Budget Entry Training
Level 1 - Department Budget Development
July Departments complete budget entry for 2020 Projections and 2021 Budget
Budget Team Reviews 2020 Projections and 2021 Budget - All Funds
2021 Personnel Initial Projections Complete
Level 2 - Manager Review
August Village Manager, Village Departments and Budget Team Review Department Budgets
Level 3 - Budget Workshops/Board Review
September 14, 2020 Public Presentation of Capital Improvement Program
October 14, 2020 Public Presentation of Corporate Fund Projections, Corporate Fund Department
Budgets and Miscellaneous Funds
October 29, 2020 Public Presentation of Water and Sewer Rates and Remaining Funds
Level 4 - Levy Hearing and Public Budget Display
November 17, 2020 Public Hearing on Proposed 2020 Tax Levy Ordinance (First Reading)
November 17, 2020 Proposed 2020 Tax Levy Abatement Ordinances (First Reading)
November 17, 2020 Proposed 2020 SSA Tax Levy Ordinances (First Reading); adoption of same
November 17, 2020
Proposed Budget on Display for Public Inspection at Village Hall, Library and on the
Village's Website
December 2, 2020 2021 Public Employee Total Compensation Packages posted on Village Website
Level 5 - Budget Hearing, Levy and Budget Adoption and Legal Filings
December 8, 2020 Public Hearing on the Proposed 2021 Budget; adoption of same
December 8, 2020 Proposed 2020 Tax Levy Abatement Ordinances (Second Reading); adoption of same
December 8, 2020 Proposed 2020 Tax Levy Ordinance (Second Reading); adoption of same
December 22, 2020 File 2021 Budget Resolution, 2020 Tax Levy Ordinance, 2020 Tax Levy Abatement
Ordinances, and 2020 SSA Levy Ordinances with the Cook County Clerk
December 22, 2020 File 2021 Certificate of Estimated Revenue by Source with the Cook County Clerk
December 22, 2020 File Truth in Taxation Certification with the Cook County Clerk
2020 Schedule for FY 2021 Budget Preparation
Village of Glenview Adopted 2021 Budget 25
Village of Glenview Organization Chart
*Elected Officials
Residents of Glenview
Village President* & Board of Trustees*
Village Manager
Village Manager's Office
Administration
Human Resources
Communications
Legal Services
Joint Dispatch
Administrative Services
Administration
Support Services (GIS & IT)
Finance
Resolution Center
Records
Public Works
Administration
Facilities
Streets and Forestry
Water and Sewer
Fleet Services
Police
Police Operating
Police Pension
Fire
Fire Operating
Fire Pension
Foreign Fire Insurance
Community Development
Administration
Inspectional
Services
Planning
Engineering
Capital Projects
Special Service Areas
Village of Glenview Adopted 2021 Budget 26
Basis of Budgeting
This section describes the basis upon which the budget is developed. The Village’s budget is
generally based on standards set forth in Generally Accepted Accounting Principles (GAAP). The
revenues, expenditures, and transfers for the Village’s Governmental Funds are prepared on a
modified accrual basis consistent with Generally Accepted Accounting Principles (GAAP). The
revenues, expenditures, and transfers for the Village’s Enterprise Funds, Internal Services Funds,
and Pension Trust Funds are prepared according to full accrual accounting principles consistent
with GAAP.
Under modified accrual accounting, revenues are recognized when measurable and available and
expenditures are recognized in the accounting period in which the associated liability is incurred.
Under full accrual accounting revenues are recognized in the accounting period in which they are
earned while expenses are recognized in the period they are incurred. The modified accrual
accounting method is used for both the basis of budget and accounting.
There are few instances in which the Village’s budget deviates from GAAP. These include:
For all accounting funds, compensated absences, which are not recognized in the Adopted
Budget, are accrued under GAAP and reported in the Village’s Comprehensive Annual
Financial Report as a long-term liability.
The budget document does not convert all funds to a Village-wide Statement of Net
Position and Statement of Activities (and the accompanying Reconciliations) as required
under GASB Statement Number 34, but the Village presents this information in its
Comprehensive Annual Financial Report (CAFR).
Budgetary Enterprise Funds deviate from GAAP and are illustrated in the differences
between the Actual and Budget columns. These deviations include:
o The Budget column will recognize capital outlays and debt financing as expenses
and revenues respectively, rather than adjusting the appropriate balance sheet
accounts in accordance with GAAP; the Actual column will recognize these items
as non-expensed.
The Village’s accounting system is maintained on a basis consistent with the adopted budget. This
enables departments to monitor their budget by utilizing the enterprise management system. At
the end of each fiscal year, the Village makes appropriate adjustments to bring the system in line
with GAAP. These adjustments allow the Village to convert its financial structure from the budget
format to a format that is able to meet the requirements of reporting in the Comprehensive Annual
Financial Report (CAFR). All year-end adjustments are carefully reviewed by the Village’s
outside auditor to ensure their propriety.
Legislative Requirements
Illinois Compiled Statutes (50 ILCS 330/), Illinois Municipal Budget Law, and Cook County filing
requirements have regulations that certain timelines be met during the Village’s budget process.
The chart below summarizes these requirements and identifies the date completed for the 2021
budget process.
Village of Glenview Adopted 2021 Budget 27
Action Required Municipal Code Or Glenview
Process
Illinois Statute/
County Deadlines
Date
Completed
Budget Officer presents
tentative Operating budget to
the Board of Trustees
On or before the first Friday of
October NA Sept 24
Proposed Annual Budget made
available for public inspection
At least 10 days prior to the
required public hearing
At least 10 days prior
to the required public
hearing
Nov 17
Legal Notice of Public Hearing At least one week prior to the
public hearing
At least 7 days prior to
the required public
hearing
Nov 26
Public Hearing on Proposed
Annual Budget
Not less than one week after the
tentative budget is made
available for inspection
Held prior to adoption Dec 8
Adoption of the Annual Budget
by the Board of Trustees Prior to the start of the fiscal year Prior to the start of the
fiscal year Dec 8
Public Hearing on the Proposed
Tax Levy Prior to Adoption Prior to Adoption Nov 17
Adoption of the Annual Tax
Levy by the Board of Trustees
In time to meet the filing
requirement of the last Tuesday
in December
In time to meet the
filing deadline Dec 8
Filing the Tax Levy with the
County Clerk’s Office
On or before the last Tuesday in
December
On or before the last
Tuesday in December Dec 22
Filing the Truth in Taxation
Certification
On or before the last Tuesday in
December
Filed with the Tax
Levy Dec 22
Filing the Budget Ordinance
with the County Clerk’s Office
Within 30 days of
adoption by the Board
of Trustees
Dec 22
Revenues
Like a business, a Village must have revenues to pay for the services it provides its citizens. The
Village cannot spend money it does not have on service delivery. Accordingly, service levels
depend heavily on the amount of monies the Village collects. Revenues come in two broad
categories: taxes and charges for services.
Taxes are broad-based revenues intended to cover basic services such as public safety or street
repair. Tax revenue is used to provide services all residents and businesses benefit from. Taxes
may be assessed on the basis of property valuation (property taxes) or upon the basis of a
business transaction (sales taxes). The Village of Glenview collects revenue from both of these
sources.
Charges for services and/or fees are assessed directly to the beneficiary of the service and may be
intended to cover all or only a part of the service provided, such as; licenses and permits and utility
charges. In those instances in which the charge is insufficient to cover the cost of service, the
Village must subsidize the service with its general tax revenues. Revenues, both taxes and charges
for services, are primarily derived from three sources; local, state shared and grants/entitlements.
The various funding sources are discussed in the Revenue Highlights section of this document.
Matching Revenues to Expenditures
Governments separate the accounting of revenue sources because of internal or external
restrictions. For instance:
Village of Glenview Adopted 2021 Budget 28
The Village cannot use Motor Fuel Tax revenues to pay for public safety operations
(statutory limitations).
The Village cannot use E-911 Communications revenues to pay for road improvements.
For these reasons, the Village follows rules promulgated by the Government Accounting Standards
Board (GASB) and uses fund accounting to record and report its financial transactions.
Each fund is a self-balancing set of accounts used to track the activity of specific revenues or series
of revenues. Fund types that involve service delivery include the Corporate Fund, Special Revenue
Funds and Enterprise Funds. These three fund types account for most of the Village’s service
delivery. The Corporate Fund is the largest fund and accounts for most primary services.
Special Revenue Funds account for the proceeds of special revenue sources, taxes, charges or
grants that are used to finance projects or activities as required by law or contractual agreements.
Enterprise Funds are used for those activities designated by the board to operate on a self-funding
basis, using accounting methods similar to business enterprises. The intent of an Enterprise Fund
is to earn sufficient profit to ensure the fund’s continued existence without reliance on general tax
revenues.
Other fund types used are Debt Service, Capital Projects and Internal Service. These funds
account for transactions not related to service delivery. Instead, they account for the financing,
construction and inter-department services of the Village.
The chart below illustrates the relationship between specific revenues and the type of fund they
are recorded in; as well as the fund types each department is recorded in.
Revenues Corporate
Special
Revenue Enterprise
Capital
Projects
Shared
State Sales Tax √
State Income Tax √
Motor Fuel Tax √
Grants √ √
Local
Property Taxes √ √
Sales Tax – Home Rule √
Utility Tax √
Hotel Room Tax √
Licenses √
Fees √ √ √
Permits √
Charges for Services √ √ √
Fines √
Village of Glenview Adopted 2021 Budget 29
The Corporate Fund is the recipient of a number of different types of revenues, whether they are
local or shared. Most departments in the Village provide general services, which are expensed in
the Corporate Fund. Thus, revenue is “matched” with the expenditure or service provision.
Departments may provide services that are recorded in funds other than the Corporate Fund. These
“special revenues” must be segregated from other revenues, because of legislative, regulatory or
board requirements. In providing services through these special funds, expenditures are recorded
in Special Revenue Funds, again to match the expenditures against its revenues.
Revenues Corporate
Special
Revenue Enterprise
Capital
Projects
Departments
Public Works √ √ √
Police √ √
Fire √ √
Community Development √ √ √ √
President and Board √
Village Manager’s √ √ √
Administrative Services √ √ √
General Government √
Village of Glenview Adopted 2021 Budget 30
Budget and Financial Policies
The Village of Glenview’s budget and financial policies are the basic guidelines for the
management of the Village’s fiscal operations. The policies were developed within the parameters
of the Illinois State Statutes and the Village of Glenview Municipal Code. The policies assist the
Village Board and Staff in preparing the budget and managing the Village’s fiscal affairs
throughout the budget period. Policies will be reviewed during each budget process and modified
as appropriate to accommodate fiscal conditions, environmental challenges, and Village Board
policy initiatives.
Budget Policies
The fiscal year of the Village of Glenview will begin on January 1 of each calendar year
and end on December 31 of the same calendar year. All accounting and budgeting
functions of the Village will occur in conjunction with this fiscal time period.
The Budget will be prepared on a basis consistent with Generally Accepted Accounting
Principles (GAAP). Any exceptions to preparing the budget on a basis consistent with
GAAP will be disclosed in the Basis of Budgeting Section of this document.
The Budget Officer of the Village, on or prior to the first Friday of October of the year
preceding the first year of the forthcoming budget period, will submit to the Village Board
a Proposed Budget.
The Proposed Budget, submitted to the Board of Trustees for adoption shall contain:
o Estimates of revenues available for the Village for the fiscal year for which the
budget is drafted, together with recommended expenditures for the Village.
o Revenue estimates and expenditure recommendations shall be presented in a
manner which is in conformity with good fiscal management practices.
o There must be substantial conformity to a chart of accounts recommended by the
National Committee on Governmental Accounting, the comptroller of the State or
the department of local government affairs of the State or successor agencies shall
be deemed proof of such conformity.
o The budget shall contain actual or estimated revenues and expenditures for the two
years immediately preceding the fiscal year for which the budget is prepared;
o Each budget shall show the specific fund from which the anticipated expenditures
shall be made.
Expenditures from the capital equipment replacement fund shall be budgeted in the fiscal
year in which the purchase, repair or replacement of capital equipment will occur.
The President and Board of Trustees shall make the tentative annual budget conveniently
available to public inspection for at least ten days prior to the passage of the annual budget.
Not less than one week after the tentative annual budget is made available for public
inspection, and prior to final action on the budget, the president and board of trustees shall
hold a public hearing on the tentative annual budget, after which hearing, the tentative
budget, without any further inspection, notice or hearing, may be further revised and
adopted by vote of the president and board of trustees. Notice of the public hearing shall
Village of Glenview Adopted 2021 Budget 31
be given by publication of a legal notice in a newspaper having a general circulation in the
Village at least one week prior to the time of the hearing.
If the budget, as approved by fund, needs revision, the Village Board has the authority to
revise the budget by reducing, adding, and changing dollar amounts within the budget.
This action shall be in the form of a Budget Amendment. A Budget Amendment does not
require a public inspection, notice and/ or hearing, as is required for the original budget
adoption.
A Budget Amendment is approved by the Village Board via Resolution. The Village Board
adopts the budget at the Fund level. A budget amendment is only required if budgetary
authority, or expenditures, are projected to exceed the adopted amount at the Fund level.
The Budget Officer (Village Manager) is authorized to make transfers between
departments (within the same fund), no budget amendment is required.
The Budget must be balanced, meaning the estimated expenditures do not exceed estimated
revenues and other available funds. The balanced budget must also adhere to the minimum
standards set forth in the Village’s Fund Balance Policy.
The Budget Document will be published in a format that satisfies all criteria of the
Government Finance Officers Association Distinguished Budget Award Program.
Fund Balance Policies
The Corporate Fund reserve (fund balance) will be maintained at 30% - 40% of total
expenditures. Total expenditures include transfers out of the fund.
The fund balance of the Utility Enterprise Funds (Water and Sanitary Sewer) includes fixed
assets, capital, debt and cash. The goal of the utility funds is to remain self-sufficient. A
reserve cash balance policy has been put into place to ensure positive cash flow for
operations. This reserve balance is 90 days of operating expenditures, excluding capital
and debt service.
The Maintenance Equipment Replacement Fund (MERF) cash reserves are to be
maintained at a zero balance. In the event the fund experiences a negative or positive cash
balance, a plan is to be put into place to recover or draw down cash to a zero balance.
The Capital Equipment Replacement Fund (CERF) cash reserves are to be maintained at
37% of the calculated accumulated reserves.
The facilities Repair and Replacement Fund (FRRF) cash reserves are to be maintained at
35% of the calculated accumulated reserves.
No minimum fund balance has been established for the Special Tax Allocation Fund,
Insurance and Risk Fund, Commuter Parking Fund, Corporate Purpose Bonds Fund, and
Capital Project Funds.
Village of Glenview Adopted 2021 Budget 32
Revenues
The Village shall maintain a broad-based, well diversified portfolio of revenues.
Forecasted revenues are calculated by using a minimum three year trend analysis and are
forecasted for the next three to five years. Adjustments to revenue forecasts are performed
annually.
Property Taxes are adjusted based on new or improved Equalized Assessed Valuation
(EAV). New EAV is defined as annexed property, while improved EAV is permitted
property improvements.
All Village rates and fees are reviewed annually and adjusted if necessary.
Capital Projects
Project costs must be greater than $50,000 to be considered a Capital Project.
Impacts on the Village’s future operating costs must be included in the project planning
and incorporated within the respective department’s operating budgets.
As Capital Project contracts are awarded the budget authority will remain with the project
until completion (project life budgeting).
All projects must have identified and approved funding sources.
Projects will not start until the funds have been received – bond, loan or cash flow.
Exceptions will be made for reimbursable projects only (Special Service Area and
reimbursable grant projects).
Debt Management
The Village is home rule unit and there is presently no statutory limit on the amount of
general obligation debt outstanding.
When advantageous to the Village the type of debt to be issued is General Obligation Debt
with annual abatements to the Debt Service Levy based upon acquiring debt service
resources from alternate revenue sources.
Long-term debt is not to be issued to finance current operations.
The maturity date of any debt will not exceed the reasonably expected useful life of the
project financed.
The Village issues long-term debt to only those capital improvements that cannot be
financed from current assets.
Village of Glenview Adopted 2021 Budget 33
Investments
The Village of Glenview’s Investment Policy is adopted by the Board of Trustees. In
accordance with that policy, public funds will be invested in a manner which will provide
the maximum security of principal invested with secondary emphasis on providing the
highest yield while meeting the daily cash needs of the Village.
The policy includes the prudent measure to safeguard public funds through detailed
collateral agreement requirements terms and conditions.
The policy excludes the use of derivatives.
All investments will conform to applicable State statutes and Village policies governing
the investment of public funds.
The policy is routinely reviewed with the Village’s investment advisor.
Village of Glenview Adopted 2021 Budget 34
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Village of Glenview Adopted 2021 Budget 35
VILLAGE OF GLENVIEW
STRATEGIC PRIORITIES AND VILLAGE
MANAGEMENT GOALS
Village of Glenview Adopted 2021 Budget 36
Strategic Priorities and Village Management Team Goals
The Village of Glenview Budget is developed using the Strategic Priorities and Village Management
Team Goals as the road map for administrative and financial efforts are to be targeted in the upcoming
year. The Village Management Team goals support the Strategic Priorities and also address additional
initiatives that are needed within the department. These priorities are reviewed and updated annually by
management and the Board of Trustees.
The 2021 Strategic Priorities are:
1: Fiscal Sustainability – Evaluate
budgetary decisions based on adherence to
Village fiscal policies with a focus on a 3-5
year outlook (is the current approach
sustainable?) including maintaining a
balanced budget while preserving
appropriate fund balance levels, ensuring
diversified revenues streams, and reducing
operational reliance on economically
sensitive revenues.
2: Infrastructure Investment – Invest in the basic physical systems of the Village including
but not limited to critical equipment, roads, buildings, bridges, utility systems, parking areas and
sidewalks to keep them vital for the Village’s economic development and long-term prosperity.
3: Challenge the Status Quo – Identify new and better ways of providing services to businesses
and residents that add value and continually question current approaches for optimal
effectiveness.
4: Commitment to Customer Service – Serve all Village customers with integrity,
professionalism, and effectively communicate with a focus on solving problems and building
and sustaining a great community.
As part of the budget process, the Village Manager, Department Heads and other department
representatives attend several strategic planning sessions where the long term financial plan is
reviewed and the goals for the Village Departments are established. This session includes an update of
the current year’s goals and setting goals for the next fiscal year. The FY 2021 Village Management
Team Goals are detailed on the following few pages and linked to the strategic priorities.
The 2021 Village Management Team Goals are developed within the following categories:
Financial Policies and Practices
Communications
Operations
Organization Development
Economic Development
Intergovernmental Relations
Information Technology
Capital Improvement Program
Village of Glenview Adopted 2021 Budget 37
2021 Village Management Team Goals
1: Fiscal Sustainability, 2: Infrastructure Investment
3: Challenge the Status Quo, 4: Commitment to Customer Service Financial Policies and Practices Goal (Strategic Priority) Department
Continue to develop a multi-year financial forecasting
program (1) Village-Wide
Discuss and present Board options for Aqua wholesale
revenue (1)
Administrative Services
Village Manager’s Office
Continue to update the COVID-19 Financial Response
Plan as needed (1) Village-Wide
Refine the purchase order process to create efficiencies (1,
3, 4) Administrative Services
Plan for the early closure of the Waukegan/Golf TIF (1) Village-Wide
Review and update (if necessary) Financial Policy Manual
(1) Administrative Services
Operations Implement recommendations from the Fire Department
response approach study (1, 3, 4) Fire
Implement recommendations from the Police Department
operations consulting study (1, 3, 4) Police
Implement recommendations from the Dispatch Services
strategic plan. (1, 3, 4) Village Manager’s Office
Evaluate restarting Village’s Wellness Program (4) Village Manager’s Office
Finalize format for Key Performance Indicator Report and
establish routine distribution (1, 4) Village Manager’s Office
Develop a Diversity and Inclusion Strategy (3, 4) Village-Wide
Evaluate the Downtown and The Glen commuter parking
program (1, 4) Administrative Services
Fire Department completion of the community risk
assessment (4) Fire
Continue to evaluate the redevelopment Fire Station #8 (1,
2, 4) Fire
Release request for proposal for a refresh of the Village
public website and conduct the project (4) Administrative Services
Finalize the review of public spaces within the Village Hall
(lobbies, entrances, etc.) to determine potential
modifications to enhance customer interactions and
accommodate COVID recommendations (4) Public Works
Village of Glenview Adopted 2021 Budget 38
1: Fiscal Sustainability, 2: Infrastructure Investment
3: Challenge the Status Quo, 4: Commitment to Customer Service Communications Goal (Strategic Priority) Department
Extend Citizens Police Academy as a 2021 virtual class (3,
4) Police
Develop and implement the recommendations of the new
community communications plan to increase community
engagement and outreach (1, 4) Community Development
Communicate outcomes regarding the US 2020 Census (3) Village Manager’s Office
Locally address the national view of the state of policing (3,
4) Police Organizational Development Continue to actively communicate the Village Trust-Think-
Serve pillars (3, 4) Village-Wide
Conduct Village-wide succession planning efforts (1) Village-Wide
Continue to solicit ideas and identify ways that the Village
can improve in various areas by maintaining an open
dialogue with the Supervisors (3, 4) Village-Wide
Develop a formal employee training program/academy (3, 4) Village Manager’s Office Economic Development Conduct a feasibility analysis study to determine if on/off-
ramps from Milwaukee Avenue to I-294 can be added (2, 3) Community Development
Continue to support the Village’s economic development
efforts by implementing recommendations to be included in
an economic development strategic plan (1, 3, 4) Community Development
Update the Downtown Development District zoning in
accordance with the recommendations to be included in the
updated Downtown Revitalization Plan (1, 3, 4) Community Development
Manage ongoing development projects such as Hart site,
Signode property, Pearson Education Campus,
Pfingsten/West Lake office building, former Harley
Davidson, and the Glen Town Center (2, 4) Community Development
Manage the redevelopment of 1850 Glenview Road, the
former Bess Hardware site, consistent with the 2006
Downtown Revitalization Plan (2, 4) Community Development
Review and adopt modifications to the development review
process including the combination of several Commission
processes for efficiencies (3) Community Development
Review and adopt design guidelines related to the
prescribing the Village’s lighting, landscaping, signage and
architectural aesthetics and any associated administrative
approval procedures (2, 3) Community Development
Review and construct the Village’s gateway and the
Downtown’s wayfinding signage (2, 3) Community Development
Complete a study to locate and document kit homes located
within the Village and review opportunities for property
owners to utilize historic designations of these residences (2,
4) Community Development
Village of Glenview Adopted 2021 Budget 39
1: Fiscal Sustainability, 2: Infrastructure Investment
3: Challenge the Status Quo, 4: Commitment to Customer Service Intergovernmental Relations Goal (Strategic Priority) Department
Continue to monitor the removal of the A-20 staging area
from the Environmental Assessment associated with the
Amtrak Hiawatha service expansion, which would
significantly impact many Glenview neighborhoods, schools
and businesses. Multi-Year Initiative (3, 4) Village Manager’s Office
Submit a request to Amtrak to move of the Hiawatha train
stop from the Downtown station to The Glen of North
Glenview station; facilitate meetings with affected
stakeholders including Metra to review the request. Multi-
Year Initiative (3, 4) Village Manager’s Office
Coordinate efforts to support and track IML’s, NWMC’s,
and the Village’s legislative initiatives throughout the year.
Ongoing (3, 4) Village Manager’s Office
Continue and expand Municipal Partnering Initiative (MPI)
projects / participation (e.g. coordinated CIP projects) in
order to achieve cost containment by leveraging economies
of scale (1, 3, 4) Public Works
Implement station alerting in the Police and Fire Stations (2,
4) Village Manager’s Office
Review the Glenbrook Fire Protection District agreement to
ensure the Village is being properly compensated for
services to the District (1, 4)
Administrative Services
Village Manager’s Office
Monitor and mitigate noise impacts from O'Hare
International Airport, with a focus on the Interim Fly Quiet
program. Ongoing (4) Village Manager’s Office
Monitor and mitigate impacts of the proposed Chicago
Executive Airport (CEA) expansion. Ongoing (4) Village Manager’s Office
Monitor and mitigate the impacts of environmental
contamination and potential odor from a new composting
facility proposed on the former Sexton Landfill called Patriot
Acres. Multi-year Initiative (2,4) Village Manager’s Office
Monitor the State budget process to ensure high-priority
IDOT intersections get programmed and constructed;
Intersection Design Studies (IDS) are needed for
Lake/Waukegan and Shermer/Willow (2,4) Community Development
Village of Glenview Adopted 2021 Budget 40
1: Fiscal Sustainability, 2: Infrastructure Investment
3: Challenge the Status Quo, 4: Commitment to Customer Service Information Technology Goal (Strategic Priority) Department
Implement the launch of the new Village website (4) Administrative Services
Implement software for multi-factor authentication (4) Administrative Services
Implement new permit and work order tracking system (3, 4)
Administrative Services
Public Works
Evaluate the use of electronic signatures (3, 4) Village-Wide
Implement body-worn cameras for Police (2, 4) Police
Implement new administration adjudication software for
Police (2, 4) Administrative Services
Implement Fire Crew Sense (time reporting) and Crew Force
(in vehicle CAD data) software (2, 4) Fire
Implement ImageTrend Patient Care Reporting for Fire (4) Fire
Implement Automatic Voice Dispatching (2, 4) Village Manager’s Office
Continue Office 365 migration (4) Administrative Services
Implement recommendations from the Village hybrid cloud
assessment (1, 2) Administrative Services
Finalize the transfer of data communication network to the
Northfield Township Technology Consortium (2) Administrative Services
Conduct the Munis 2019.1 upgrade and calibrate the utility
billing address with GIS (2, 4) Village-Wide
Conduct the Kronos upgrade (4) Village-Wide
Finalize recommendation for live website chat feature (3, 4) Administrative Services
Develop strategy and timeline for replacement of the aging
VoIP telephone system (2) Administrative Services Capital Improvement Program (CIP) Continue advocating for a long-term solution for the Tall
Trees neighborhood flooding with the use of Army Corps of
Engineers (ACE) and the Metropolitan Water Reclamation
District (MWRD) funding (1, 2, 4) Community Development
Update drainage complaint process that establishes criteria
for Village involvement in localized drainage improvements
(4) Community Development
Update the Village Stormwater Management Plan and
continue implementation of the accelerated stormwater
improvements as approved by the Village Board (2, 4) Community Development
Continue the implementation of the 2017 Comprehensive
Plan recommendations (2, 3, 4) Community Development
Evaluate and implement traffic improvements at the
intersection of Patriot Boulevard and the access road
accessing Costco and Home Depot. (2, 4) Community Development
Continue studying and coordinating with District 225 to
identify traffic roadway and intersection improvements in the
area of East Lake Avenue/West Lake Avenue/Pfingsten
Road (2, 4) Community Development
Village of Glenview Adopted 2021 Budget 41
1: Fiscal Sustainability, 2: Infrastructure Investment
3: Challenge the Status Quo, 4: Commitment to Customer Service CIP (Continued) Goal (Strategic Priority) Department
After updating the potable (drinking) water model, the
Village will update the Water Strategic Plan for use in
prioritizing water main replacement projects prior to
development of the 2021-2025 Capital Improvement
Program (CIP) (2, 4) Public Works
Utilize The Glen Town Center (GTC) parking garage
structural analysis and report to program any required repairs
prior to the end of The Glen TIF (STAF) (2, 4) Public Works
Evaluate Intelligent Traffic Management Control System (1,
2, 4) Community Development
Village of Glenview Adopted 2021 Budget 42
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Village of Glenview Adopted 2021 Budget 43
VILLAGE OF GLENVIEW
PERFORMANCE MEASURES
Village of Glenview Adopted 2021 Budget 44
Division Performance Measure 2019 Actual 2020 Target
2020
Projected 2021 Target
Village Manager's Office
Percent increase in E‐Glenview subscriptions 4% 10% 10% 10%
Average number of web visits each month 45,830 50,000 47,500 50,000
Number of Safety/Loss Prevention trainings conducted per year 3323
Number of property/casualty claims 21 5 15 10
Number of OSHA recordable injuries per year 22545
Number of medical only workers' compensation claims per year 21 10 9 10
Number of Equal Employment Opportunity compliance training topics conducted per year 1111
HMO Health plan claims loss ratio 100.8% 94.0% 98.0% 94.0%
PPO Health plan claims loss ratio 86.50% 99.00% 98.00% 99.00%
Percent change in Rx cost per employee per month 66.30% 7.50% 4.71% 7.50%
Percent change in generic prescription Rx utilization 2.00% 1.00% 0.60% 1.00%
Percent change in 90 day mail order Rx utilization 3.70% 1.00% 0.10% 1.00%
Process 90% of Fire and EMS calls within 2 minutes (ISO standard)
Note: All Fire calls process within 90 seconds 95% 80% 95% 95%
Answer 95% of calls within 10 seconds (2 rings)99% 98% 99% 99%
Administrative Services Department
# of Helpdesk Tickets 2,993 3,000 2,766 3,500
Helpdesk Ticket Response Service Level Agreement % [90%]97% 90% 90% 90%
Helpdesk Ticket Resolution Service Level Agreement % [90%]98% 90% 97% 97%
Server Anti‐Virus Coverage %96% 96% 96% 96%
Workstation Anti‐Virus Coverage % [90%]93% 90% 94% 94%
Consecutive years for receiving the Certificate of Achievement for Excellence in Financial Reporting 38 39 39 40
Consecutive years for receiving the Distinguished Budget Presentation Award 12 13 13 14
Auditor issued unmodified "clean" audit opinion (Y/N)YYYY
# of payments made by customers using Citizen Self Service 15,887 16,000 16,347 16,500
# of online bank bill payments processed 16,053 16,100 16,091 16,150
# of phone calls answered 44,366 44,500 49,732 50,000
# of times a call is re‐queued 8,195 6,230 7,022 6,000
# of Public Works work order requests 3,352 3,350 2,845 3,000
# of property violations reported and entered 593 600 510 600
# of residents notified of continuous water usage 3,259 3,300 3,100 3,000
# of apartments notified of continuous water usage 592 600 389 500
# of commercial properties notified of continuous water usage 144 150 101 100
# Police‐related FOIA's processed 1,364 1,400 1,500 1,500
# Police Non‐emergency calls handled 17,209 18,000 11,200 13,000
# Subpoenas processed 317 350 200 300
# Ticket payments processed 1,868 1,900 590 900
Division Performance Measure 2019 Actual 2020 Target
2020
Projected 2021 Target
Public Works Department
Review 10% of standard operating procedures annually 100%100%100% 100%
90% adherence to training schedules 100%100%50% 100%
Number of average hours of training per Maintenance Worker 24 24 12 24
Number of work orders completed 3,404 3,400 2,750 3,200
Number of utility hits 0 0 00
Percent of minimum billable hours 57.0%>65%59.1%>65%
Percent of repairs completed in 1 day 99.3%>80%99.6%>80%
Percent of repairs completed in 3 days or less 99.6%>90%99.9%>90%
Percent compliance with scheduled preventative maintenance schedules 84.2%>80%84.9%>80%
Percent of "comeback/repeat" repairs 0%<1%0%<1%
Number of volunteer events (e.g. clean up litter, remove brush and install native plants) 6446
Number of inches during the December ‐ January snow season 49.5 45 34.8 45.0
Number of plow events during the December ‐ January snow season 11 8 10 10
Number of salt runs during the December ‐ January snow season 19 12 13 15
Tons of salt used during the December ‐ January snow season 4,423 3,500 4,888 5,000
Loads of snow hauled to various sites during the December ‐ January snow season 617 300 85 300
Number of trees infested with EAB removed 25 40 19 20
Resolution Center
Communications
Administration
Fleet
Information Technology
and GIS
100%
Police Records
100%
Percent of monthly meetings held with department directors to provide evaluations relating to
budget progress on business plans, work plans and project lists 100%
Joint Dispatch
Streets and Forestry
Finance
Human Resources
Administration 100%
Village of Glenview Adopted 2021 Budget 45
Division Performance Measure 2019 Actual 2020 Target
2020
Projected 2021 Target
Public Works Department
Number of meter service calls (e.g. meter tests, installations, final reads and repairs) 1,208 2,000 1,030 1,500
Number of sanitary sewer feet cleaned (Glenview System) 163,672 190,000 180,532 185,000
Percent of budgeted funds committed in Facility Repair and Replacement Fund for fiscal year 33% 50% 95% 90%
Number of work orders completed (Facilities Division no longer exist in 2021)603 500 516 0
Police Department
Use of traffic calming devices (traffic unit has been affected by manpower ‐ less one officer)13 15 9 15
Implementation of citizen/business contact through Walk & Talks 6,499 6,826 2,190 3,212
Number of residents that participated in child safety seat programs 153 200 50 180
Selective enforcement efforts at school zones, hazardous intersections and speeding "hot spots" 3,957 4,155 1,690 4,155
Missing person cases referred to Detective Bureau within 2 hours of receipt 14 16 11 13
Number of self‐initiated (directed) patrols 10,693 11,019 15,330 18,890
Number of domestic violence victims supported/assisted within 24 hours of notification 25 28 16 25
Fire Department
Percentage of Fire Department standard operating procedures are reviewed & updated 60% 75% 60% 75%
Percentage of K‐6 classrooms to present a specific message 100% 100% 5‐10% 75%
EMS baseline Turnout Time (the time between dispatch notification and vehicle(s) enroute) of 90
seconds 76% 85% 80% 85%
Fire Baseline Turnout Time (the time internal between dispatch notification and vehicle(s) enroute)
of 90 seconds 70% 80% 75% 78%
Fire & EMS Baseline Travel Time (the time interval from enroute until on scene, based on urban
population) of 5 minutes 12 seconds*90.0% 95% 92.0% 95%
Total Baseline Response Time: EMS (Call creation to arrive, first unit on scene) of 8 minutes 12
seconds 99% 98% 99% 99%
Total Baseline Response Time: Fire (Call creation to arrive, first unit on scene) of 8 minutes 27
seconds 96% 98% 96% 97%
*Travel Ɵmes are affected by weather condiƟons thus no percentage change in the performance target
Community Development
Percentage of annual CIP budget that is expended in the budgeted year 99% 96% 97% 98%
Average resident and business owner satisfaction with Village outreach and management of CIP
projects on a scale of one to five (five being highest)4.2 4.2 4.2 4.3
Infrastructure Management Services (IMS) Village‐wide roadway rating exceeding Village goal of 75
out of 100, meaning a vast majority of roadways are in fair or better condition 76.4 76.4 76.4 76.4
Initial Building Plan Reviews within 14 days 78% 85% 75% 85%
Building Re‐reviews within 7 days 71% 85% 64% 85%
Initial Engineering Reviews within 14 days 83% 85% 71% 85%
Engineering Re‐reviews within 7 days 73% 85% 62% 85%
Inspections available within 2 business days 91% 90% 95% 90%
Number of building permits issued 3,750 3,000 4,300 4,000
Number of inspections completed (including code enforcement)13,500 11,250 11,850 12,300
Number of Appearance Commission cases processed annually 111 110 113 110
Number of Plan Commission cases processed annually 50 45 33 35
Number of Zoning Board of Appeals cases processed annually 31 30 32 35
Total value of CIP projects awarded $18.5M $20.0M $19.4M $21.3M
Police Department
Fire Department
Water and Sewer
Departmental
Facilities
Work Load Indicators
Village of Glenview Adopted 2021 Budget 46
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Village of Glenview Adopted 2021 Budget 47
VILLAGE OF GLENVIEW
SUMMARY BY FUND
Village of Glenview Adopted 2021 Budget 48
General Fund – The General Fund is the general operating fund of the Village. It is used to account for all financial
resources except those required to be accounted for in another fund.
Special Revenue Funds - Funds used to account for the proceeds from specific revenue sources (other than trusts
or major capital projects) that are legally restricted to expenditures for specific purposes.
Capital Project Fund – A fund used to account for the acquisition or construction of major governmental capital
facilities and equipment (which are not financed by other funds).
Debt Service Fund - A fund used to account for the accumulation of resources for and the payment of general long-
term debt principal, interest, and related costs.
Enterprise Funds - Enterprise Funds are used to account for operations: (a) that are financed and operated in a
manner similar to private business enterprises--where the intent of the governing body is that the costs (expenses,
including depreciation) of providing goods or services to the general public on a continuing basis are financed or
recovered through user charges; or (b) where the governing body has decided that periodic determination of revenues
earned, expenses incurred, and/or net income is appropriate for capital maintenance, public policy, management
control, accountability or other purposes.
Internal Service Fund - A fund used to account for the financing of goods or services provided by one department
or agency to other departments or agencies.
Fiduciary Funds (Trust and Agency Funds) - These funds are used to account for assets held by the Village in a
trust or agency capacity for individuals, private organizations, other governments and/or other funds. These include
Expendable Trust, Nonexpendable Trust, Pension Trust and Agency Funds. Nonexpendable Trust and Pension Trust
Funds are accounted for essentially in the same manner as proprietary funds since capital maintenance is critical.
Expendable Trust Funds are accounted for essentially in the same manner as governmental funds. Agency Funds
are custodial in nature (assets equal liabilities) and do not involve measurement of results of operations.
Village of Glenview Fund Structure
General
Fund
Corporate
Fund*
Special
Revenue
Funds
Special Tax
Allocation Fund*
Waukegan/ Golf TIF Fund
Foreign Fire Tax Fund
Police Special Fund
Capital
Project
Funds
Capital Projects Fund
Glen Capital
Projects Fund
Motor Fuel Tax Fund
Village Permanent Fund*
Debt
Service
Fund
Corporate Purpose Bonds Fund
Enterprise
Funds
Glenview Water Fund*
Glenview Sanitary Sewer Fund*
Wholesale Water Fund
Commuter Parking Fund
Internal
Service
Funds
Municipal Equipment Repair Fund
Capital Equipment
Replacement Fund
Insurance and Risk Fund
Facility
Repair and Replacement Fund
Trust and
Agency
Funds
Police Pension Fund
Firefighters' Pension Fund
Escrow Deposit Fund
Special Service Area
Bond Fund
Joint Emergency
Telephonse Systems Board Fund
*Major Fund
Village of Glenview Adopted 2021 Budget 49
Fiscal Year Fiscal Year
.2019 Revised Projected 2021
Actual Budget Actual Budget
302,125,610 $342,591,865 $342,591,865 $362,975,498
Budgeted Revenues
Taxes 83,783,101 83,689,933 83,111,435 84,832,269
Licenses and Permits 1,972,162 3,048,309 2,200,700 2,790,442
Fines and Forfeits 121,708 146,778 84,500 125,500
Charges for Services 43,915,463 48,369,640 48,476,004 52,151,208
Intergovernmental 21,072,618 21,444,343 21,870,171 21,606,353
Investment Income 31,929,473 13,460,770 15,110,117 14,008,770
Other Revenues 4,417,789 4,684,518 3,151,068 4,877,228
Transfers In 14,383,686 15,722,325 14,142,325 11,774,575
Total Revenues 201,595,998 190,566,616 188,146,320 192,166,345
Budgeted Expenditures
Operating Expenditures
Personnel 49,659,749 51,460,139 50,416,116 52,030,626
Contractual 49,741,195 53,454,731 52,039,894 56,635,325
Commodities 3,274,108 3,968,882 3,665,803 3,935,875
Other Charges 20,412,604 20,473,083 19,941,418 21,034,960
Capital Outlay 1,467,198 3,512,204 2,553,817 1,894,959
Total Operating Expenditures 124,554,853 132,869,039 128,617,048 135,531,745
Other Expenditures
Interfund Charges 6,716,841 6,032,787 6,032,787 6,623,464
Capital Projects 15,474,364 26,516,594 19,390,527 21,581,148
Transfer Out 14,383,686 15,722,325 13,722,325 11,774,575
Total Other Expenditures 36,574,890 48,271,706 39,145,639 39,979,187
Total Expenditures 161,129,743 181,140,744 167,762,687 175,510,932
Surplus/(Deficit)40,466,255 9,425,872 20,383,633 16,655,413
$342,591,865 $352,017,736 $362,975,498 $379,630,911
All Funds Summary
Fiscal Year 2020
Beginning Fund Balance/
Net Position
Ending Fund Balance/ Net Position
Village of Glenview Adopted 2021 Budget 50
Village of Glenview Adopted 2021 Budget 51
Revenue Highlights
The Village of Glenview appropriations are supported by a number of different sources. The
primary revenue categories are Local Taxes, Licenses and Permits, Fees and Fines, Charges for
Services, Intergovernmental, Investment Income, Other/Miscellaneous, Transfers In and Debt
Proceeds and Premiums. In addition to these revenues, the Village can propose a planned spend-
down of available reserves, making sure that fund balance remains within Village policy.
For Fiscal Year 2021, Village-wide revenues are projected to increase by $4,020,025 over the 2020
Projection. The 2021 budget assumes increases in the Local Taxes, Charges for Services, and
Other/Miscellaneous revenue categories and decreases in the Investment Income,
Intergovernmental, and Transfers In revenue categories over the 2020 projection. Although the
2021 budget is higher than the 2020 projection, there is still a conservative approach in the 2021
revenue budget as revenues have been negatively affected by COVID-19 during 2020 with a
thought that there will be some remaining negative effect carried forward into 2021.
Village of Glenview Adopted 2021 Budget 52
Local taxes are projected at $83,111,435 in 2020 and budgeted at $84,832,269 in 2021, an increase
of $1,720,834, mostly due to increases in General Sales Tax and Home Rule Sales Tax in the
Corporate Fund due to an anticipated increase in consumer activity as the economy reopens.
Charges for Services are projected to increase $3,675,204 in 2021 compared to the 2020 Projection
due to increases in water and sewer charges, increases in health insurance costs, and increases to
the Village’s police and fire pension contributions as a result of lower investment results and
enhanced benefits for Tier II members.
Intergovernmental Revenues are projected to decrease in 2021 by $263,818 from the 2020
projection primarily due to a decrease in Income Tax in the Corporate Fund as the Village assumed
no additional federal unemployment supplement in 2021. The federal government provided a
temporary federal unemployment supplement in response to COVID-19 in 2020. Additionally,
although not factored into the Village budget, the State of Illinois’ proposed budget for their fiscal
year 2022 cuts municipalities’ share of Income Tax receipts by 10%.
Transfers in are decreased in 2021 primarily due to the one-time transfer of $3,500,000 from
appropriated prior year fund balance for capital projects that took place in 2020.
Investment Income is decreased in 2021 as the federal government has drastically cut benchmark
interest rates in order to help stimulate the economy in response to COVID-19.
Other/Miscellaneous revenues increased in 2021 due to the expected closing on the sale of a site
in downtown Glenview previously home to Bess Hardware store.
Corporate Fund
General Sales Tax, Property Tax, Utility Taxes (Electricity, Natural Gas and Telephone), Home
Rule Sales Tax and State Shared Income Tax account for approximately 66.0% of the revenue
collected in the Corporate Fund. As depicted in the chart below, the 2020 projection for General
Sales Tax and Home Rule Sales Tax was decreased by 8.7% from 2019 actuals while the 2021
budget is a 7.1% increase over the 2020 projection. The 2020 property taxes only increased by
$89,507 which is the new EAV growth associated with newly annexed, constructed or improved
property for the 2019 tax year. State Shared Income Tax is projected to increase in 2020 primarily
due to the federal government’s temporary unemployment supplement in response to COVID-19
and then decrease in 2021 due to continued negative impacts of the pandemic.
2018 Actual - 2021 Budget for Corporate Fund Major Revenue Sources
Village of Glenview Adopted 2021 Budget 53
* General Sales Tax
The Village receives one percentage point (1.0%) share of the State sales tax rate. The sales tax is
imposed on the sale and consumption of goods. Sales tax proceeds are collected by the State of Illinois
and remitted to the Village monthly. The Village’s sales tax of 9.75% consists of a State Retail Tax
of 6.25% (of which the Village receives 1%), a Cook County Tax of 1.75% (raised by 1% on Jan 1,
2016), a Regional Transit Authority Tax of 1.0% and the Village’s Home Rule Sales Tax of 0.75%.
Sales Tax is the largest source at 24% of Corporate Fund Revenues. Through seven months of
2020, the Village’s Sales Tax receipts were down by 1.60% compared to the same period in 2019.
It is anticipated that sales tax will be the revenue most negatively impacted by the COVID-19
pandemic and the resulting stay-at-home order. 2020 revenues are currently anticipated to be 5%
less than the 2020 budget. This figure was developed by examining each business in Glenview by
sector (i.e. restaurants, big box retail, gas stations, etc.) and using available information to
determine potential impacts. The forecast assumes a recovery in 2021 but with revenues still being
below 2020 budget levels.
2016 2017 2018 2019
2020 Estimate
2021 Budget
Sales Tax Revenue $16,189,240 $17,223,884 $18,072,001 $17,931,360 $16,793,272 $18,081,056
Percentage Change 3.54% 6.39% 4.92% 4.92% (6.35%) 7.67%
The 2021 budget of $18,081,056 in Sales Tax receipts next year is a slight increase from 2019
actuals. As a result of new Sales Tax legislation passed at the state level regarding online retailers,
the Sales Tax revenue distribution might change in 2021 in some type of correlation with the Use
Tax revenues. However, the change has been deemed to be too complex to compute by state
economic officials.
* Home Rule Sales Tax
Accounts for Home Rule Sales Tax assessed by the Village to be imposed on the sale and
consumption of goods and services with the exception of vehicles, food for human consumption
that is to be consumed off the premises where it is sold and prescription and non-prescription
medicine and drugs. Home Rule Sales Tax is distributed by the Illinois Department of Revenue.
The Village implemented a Home Rule Sales Tax effective July 2004 at a rate of 0.50%. In
December 2007 the Village Board approved a 0.25% increase in the Home Rule Sales Tax rate,
bringing the new rate to 0.75% effective July 2008. The Home Rule Sales Tax may be imposed in
0.25% increments with no maximum rate limit. The Village’s Home Rule Sales Tax still stands at
0.75%. The State imposed a 2% administrative fee effective July 1, 2017 for the distribution of
this tax. With legislative pressures from local municipalities, the State reduced this administrative
fee from the 2% to 1.5% with the adoption of the July 1, 2018 Budget. The 1.5% administrative
fee remained in the State’s July 1, 2020 Budget.
Home Rule Sales Tax is the Corporate Fund’s third largest source of revenue. Similar to Sales Tax,
the Village also expects a decrease in Home Rule Sales Tax in 2020 due to COVID-19. As the
Village anticipates an increase in consumer spending next year due to the reopening of the
economy, the 2021 budget is only a slight decrease from 2019 actuals. Similar to Sales Tax
revenue, Home Rule Sales Tax may also be impacted by new Sales Tax legislation passed at the
state level.
Village of Glenview Adopted 2021 Budget 54
2016 2017 2018 2019
2020 Estimate
2021 Budget Home Rule Sales Tax Revenue $7,948,198 $8,401,525 $8,849,722 $8,756,960 $8,214,751 $8,711,960
Percentage Change 1.61% 5.70% 5.33% 5.33% (6.19%) 6.05%
* Property Taxes
Property taxes are the second largest source of revenue for the Village Corporate Fund and
represent 17% of the total Corporate Fund revenues. The Village Board approves a tax levy in
December each year, and the following year the Cook County Treasurer collects the funds from
the property taxpayers and remits them to the Village. The Village receives the majority of its
property tax revenue corresponding to the two installment due dates of these taxes which have
been March 1st and August 1st in the past several years. It should be noted that this past year of
2020, the second installment due date was temporarily moved from August 1st to October 1st due
to the COVID-19 pandemic. The property tax levy historically has been assigned to pay for a
portion of the Corporate Fund operating expenditures, specific debt obligations and the Village
portion of the Police, Fire and IMRF pension contributions. With the increases in the Police and
Fire Pension portions of this year’s 2020 levy, the portion of the levy assigned to Corporate Fund
operating expenditures has fully declined to zero and the portion assigned to IMRF has declined
and now only funds approximately 30% of the IMRF 2021 cost.
The 2020 Total Property Tax Levy is projected to increase by only $89,507, or .73%, which is the
new EAV growth associated with newly annexed, constructed or improved property in the Village
for the 2019 tax year. Since this new tax levy increase is the exact increase in the EAV growth,
there should not be any Village portion property tax increase to the typical property owner in the
Village in 2021. If there were an increase to one’s property tax bill, it would be attributable to the
property valuation which is assigned at the County level.
Property taxes levied by the Village in 2020 for collection in 2021 total $12,350,773 which is
0.73%, or $89,507 greater than the property taxes levied in 2019 ($12,261,266).
The 2020 property tax levy is as follows:
Tax Levy 0.73% Increase of 2019 Original Levy Loss Provision 2020 Extended Tax Levy 2021 Budgeted Collections Corporate $0 $0 $0 $0
IMRF $1,070,106 $32,103 $1,102,210 $1,085,676
Debt $1,785,900 $89,295 $1,875,195 $1,847,067
Police Pension $3,733,846 $112,015 $3,845,861 $3,749,715
Fire Pension $5,760,921 $172,828 $5,933,749 $5,785,405
Total $12,350,773 $406,241 $12,757,015 $12,467,863
Village of Glenview Adopted 2021 Budget 55
The Village is statutorily required to levy property taxes for the Glenview Public Library. The
property tax levy is the Library’s main source of revenue. Each year the Library’s levy amount is
determined based on the operational needs for that year. Beginning with the 2009 levy collected in
2010, the Library began paying the debt service related to the 2009A Corporate Purpose Bonds that
funded the new Library. In order to phase-in the impact to Glenview taxpayers the Village proposed
a three year plan to assist with a portion of this obligation using reserves from the Permanent Fund.
For three years, a portion of the debt service would be abated, minimizing the impact to the taxpayer.
In 2010 the Village contributed 75% or $1.5 million of the $2.0 million debt payment. In 2011 the
Village contributed nearly $1.0 million or 50%. For the 2011 Library levy it was determined that the
Library had sufficient reserves to contribute 25% of the 2012 debt service payment. In 2016, the
2016A General Obligation Refunding Bonds were issued to refund the 2009A Corporate Purpose
Bonds. The 2020 levy for Library operations increased by the same 0.73% used by the Village, an
increase of $46,335, to $6,393,577. After adding the full debt obligation related to the new building,
$1,763,494, the total Library 2020 tax levy to be collected in 2021 is $8,157,071.
* Utility Taxes - Electricity Tax
Accounts for taxes on electricity, which are based upon established rates per kilowatt-hours used
or consumed in a month. The Village Board adopted a tax on the purchase of electricity in August
of 1998. Revenues received from these taxes are generated based on actual usage and largely
depend on fluctuations in temperatures and populations. The taxes are collected by ComEd and
remitted to the Village on a monthly basis.
The Village’s Electricity Utility Tax revenue has remained consistent over the past few years. The
first seven months of 2020 have seen a decline of 3.73% compared to the previous year. A
significant amount of residents will be at home exercising social distance during the pandemic,
which could increase the usage of residential utilities. However, any residential increase may be
offset by the decrease in usage at corporate offices and businesses throughout the Village.
Therefore, the Village is estimating a 7% reduction from 2019 for 2020 receipts. The 2021 budget
of $2,100,000 assumes the revenue will return close to the 2019 level before the onset of COVID-
19.
2016 2017 2018 2019
2020 Estimate
2021 Budget
Electricity Revenue $2,249,217 $2,137,495 $2,240,268 $2,104,169 $1,955,754 $2,100,000
Percentage Change 2.71% (4.97%) 4.81% (6.08%) (7.05%) 7.38%
* Utility Taxes - Telecommunications Tax
Accounts for a 6.0% tax on telecommunication services. This tax is collected and distributed by
the Illinois Department of Revenue on a monthly basis and is imposed on voice lines, cellular
phones, and any other telecommunication devices. The tax can be imposed in quarter-percent
increments and cannot exceed 6.0%. The Simplified Municipal Telecommunications Tax Act was
passed by Illinois legislature in 2002. It repealed Glenview’s 5% municipal telecommunications
tax and 1% telecommunications infrastructure maintenance fee and replaced it with a single tax
for telecommunications services. The Illinois Department of Revenue has been collecting the 6.0%
tax on the Village’s behalf since January 1, 2003.
The Village, along with other governmental agencies, has continued to see a decline in the
telecommunications tax distributions over the past several years. This is due in large part to the
decline in the number of land line services residents are maintaining in their homes and businesses.
Additionally, the decrease in the tax is due to the fact that the tax is not applied to the data portion
Village of Glenview Adopted 2021 Budget 56
of the cell phone usage which currently tends to not be billed on a limited capped amount of data,
while the texting and voice calls on the cell phone tend to be capped and those items are subject to
the telecommunication tax. In light of these factors, the Village is estimating a 9.03% decrease in
2020 and an additional 7.14% decrease in 2021.
2016 2017 2018 2019
2020 Estimate
2021 Budget
Telecommunications Revenue $2,000,427 $1,841,387 $1,684,979 $1,526,415 $1,400,000 $1,300,000
Percentage Change (11.94%) (7.95%) (9.00%) (9.41%) (9.03%) (7.14%)
* Utility Taxes - Gas Use Tax
Accounts for a tax imposed on the privilege of using or consuming gas in the Village at the rate of
$0.045 per therm which is called a Straight Gas Utility Tax.
Historically, the Village had been using a Municipal Use Tax which was based on the price per
therm. Then the Gas Use Tax (“GUT”) was implemented and made available on a national basis
after deregulation of the natural gas utilities in 1998. As Glenview customers began to purchase
their gas from out of state vendors under this deregulation, it was not taxed by the Village’s
Municipal Utility Tax. The Village’s analysis of the available Gas Use Tax showed that an
additional tax of $0.045 per therm would equalize the Municipal Utility Tax. The Village Board
adopted the Gas Use Tax on October 21, 2008 and collections began on November 1, 2008. In
2016, the Village Board amended the agreement with Nicor Gas from a combined Municipal
Utility Tax (MUT – based on price) and Gas Utility Tax (GUT – based on number of therms) to
a straight GUT Tax in an effort to stabilize the revenue stream by taking price per therm out of the
equation and be more predictable for budgeting purposes. The tax is collected by Nicor, who
imposes a 3.00% administrative fee and remits the tax to the Village on a monthly basis.
2017 2018 2019
2020 Estimate 2021 Budget Nicor Gas Use Tax Revenue $1,331,886 $1,544,189 $1,545,899 $1,396,898 $1,515,669
Percentage Change - 15.94% 0.11% (9.64%) 8.50%
The 2021 budget for Nicor Gas Receipts is based on an estimated number of taxable therms that
the Village expects to receive from Nicor. The Village estimates 34,723,230 of taxable therms in
2021, which is an 8.50% increase over the 2020 estimate. The Village is estimating taxable therms
of 32,002,255 in 2020, which is lower than 2021 due to higher than normal average temperature
in January, February, and March, resulting in decreased gas usage. The estimated number of
therms is based on analysis of historical therms and average monthly temperatures in past years.
In order to calculate budgeted tax revenue, taxable therms are multiplied by the Village imposed
tax ($0.045 per therm) and then reduced by Nicor’s administrative fee (3.00%).
* Income Tax
Accounts for monthly Income Tax distributions from the Illinois Department of Revenue. The
Village receives a portion of the State’s 4.95% personal income tax on individuals, trusts and
estates, and 7.00% tax on corporations. Income tax is distributed to the Village on a per capita
basis.
Village of Glenview Adopted 2021 Budget 57
2016 2017 2018 2019
2020 Estimate
2021 Budget Income Tax Revenue $4,293,596 $4,075,812 $4,508,718 $5,014,901 $5,047,920 $4,409,919
Percentage Change (11.15%) (5.07%) 10.62% 11.23% 0.66% (12.64%)
Per Capita Basis $96.07 $90.85 $96.46 $107.29 $108.00 $94.35
As the above chart indicates, the Village expects income tax revenue to increase by 0.66% during
2020. The slight increase is largely due to additional unemployment benefits, including a $600
weekly supplement provided by the federal government, offset by pay cuts, furloughs, and work-
hour reductions in response to the COVID-19 pandemic. The budget of $4,409,919 in 2021 is a
decrease from both 2019 actuals and the 2020 projection due to the continued effects of the
pandemic and no anticipated additional federal unemployment supplement. A significant portion
of claimants’ unemployment insurance benefits received during the pandemic actually exceeded
their pre-unemployment earnings. Since Illinois fully taxes unemployment benefits, the high
unemployment rate did not significantly negatively affect the Income Tax distribution until the
supplement initially expired in July 2020.
In November 2017 the Village completed a Special Census with the U.S. Census Bureau as there
were geographic areas within the Village that had seen significant new residential development over
the past several years. As a result of this Special Census, the Village population increased from 44,692
to 46,740 which has continued to provide additional income tax revenue on the per capita basis.
Commuter Parking Fund
* Permits and Daily Parking Revenue
The Village maintains commuter parking lots and related facilities at both METRA stations
located in the Village, downtown and in The Glen. Revenues of the Fund consist mainly of
parking fees. The Village offers a daily parking fee of $2.00 per day. METRA allows the sale of
a limited number of parking permits. In response to the decline in commuter parking permit
purchases due to COVID-19, the Village is offering discounted parking annual and semi-annual
permits and adding a monthly option in 2021. Currently, there are a total of 707 parking spaces
at the downtown station and 1,292 spaces at The Glen of North Glenview train station. 2021
budgeted revenues are $228,840. The 2021 budget is based on a significant decrease in parking
fees and permits due to the COVID-19 pandemic. In 2020, there was been a 78% decrease in
revenues. Staff anticipates a slight increase in 2021 from COVID-19 figures but still significantly
less since many commuters are working from home.
Village of Glenview Adopted 2021 Budget 58
Motor Fuel Tax Fund
* State and Local Motor Fuel Tax
The Village receives a portion of the State Motor Fuel Tax (MFT) on a per-capita basis.
Effective July 1, 2019, the State of Illinois doubled the motor fuel tax from $0.19 per gallon to
$0.38 per gallon and increased the diesel motor fuel tax by an additional $0.24 to a new rate of
$0.455 per gallon. The State legislation also included a provision to automatically raise the tax
every July 1 by the rate of inflation prior to March of that year, and not to exceed 1 cent. The
new rates effective July 1, 2020 are $0.387 per gallon of gasoline and $0.462 per gallon of diesel
fuel. On November 3, 2009, the Village passed a local motor fuel tax (LMFT) of $0.02 per
gallon, effective January 1, 2010. On November 15, 2016, the Village amended the LMFT to
increase the rate from $0.02 per gallon to $0.04 per gallon. In 2020 the Village appropriated
$1,700,000 of prior year Motor Fuel Tax fund balances for 2020 projects. MFT and LMFT are
expected to generate approximately $1,764,000 and $826,102, respectively for the resurfacing of
Village roadways in 2021. The budgeted revenues take into account any enduring effects of the
COVID-19 pandemic on 2021 fuel consumption. Although the 2021 MFT and LMFT budgets
are slightly higher than the 2020 estimate, they remain lower than the 2020 budget level. Special Tax Allocation Fund (STAF)
* Tax Increment Financing Property Tax
Revenues of the STAF are generated from incremental property taxes resulting from the growth
of the assessed valuation of properties within The Glen Tax Increment Financing (TIF) District.
The 2021 budget of $36,649,470 is the anticipated Tax Year 2019 property taxes collected in 2020,
per Cook County, of $39,238,040 at a 98.5% collection factor, less $2,000,000 of potential prior
year tax collections/refunds.
Glenview Water and Sewer Funds
* Sale of Water and Sewer Services
The Village’s water customer base includes approximately 16,300 customers, 1,635 of whom are
in unincorporated Glenview. The sanitary sewer system has approximately 11,950 customers, all
of them within the corporate boundaries of the Village. Some properties in the Village receive
water service but are not connected to the Village’s sanitary sewer system. Approximately 95%
of total customers are residential, 4% are commercial, and about 1% are irrigation, government
and municipal customers. Customers are billed quarterly with one-third of customers billed each
month. To project future costs of service and provide the revenues to meet those costs, the Village
must project trends in water consumption and number of customers.
During 2017 the Village completed a water and sanitary sewer rate study which resulted in a
recommendation to maintain the current water and sanitary sewer rate structures of a fixed
component plus a consumption component. The study further recommended that the Water Fund
fixed component should recover more than the current 6.7% of total water fund costs by increasing
this portion of the rate structure over the next five years to a recovery percentage of 15% by 2022.
The study also suggested that the fixed rate component for the Sewer Fund rate structure be
maintained at the cost recovery level of 27%. All of these recommendations were reviewed and
approved by the Village Board and increases began in 2018. The fixed charges for water and sewer
service continue to be based on the size of the customer’s water meter. Customers with larger
water meters have a higher quarterly fixed charge than those with smaller meters. The
Village of Glenview Adopted 2021 Budget 59
consumption of water is reported by actual meter reads on a property. The sewer consumption is
assumed to be the same as water consumption. The 2021 water quarterly fixed rate increased to
bring the total cost recovery to 13.5% and a 1% increase in the consumption rate. The 2021 sewer
quarterly fixed rate increased to maintain the total cost recovery of approximately 28% and a 2%
increase in the consumption rate. The 2020 revenue projection for Glenview water services is
$14,648,077, with the 2021 budget increasing to $15,253,004 primarily due to the increased
efficiency of the automated water meters, combined with the scheduled rate increases. The total
revenue budgeted in the Glenview Water Fund is $16,283,429. The 2020 revenue projection for
sewer services is $2,381,574 and the 2021 budget is increasing slightly to $2,467,592. The total
revenue budgeted in the Glenview Sanitary Sewer Fund is $2,555,236.
Village of Glenview Adopted 2021 Budget 60
Expenditure Highlights
Major expenditures for the Village include Operations and Maintenance costs, Capital Outlay and
Capital Projects, Debt Service expenditures, and Transfers Out.
Operations and Maintenance
The 2020 Operations and Maintenance
(O&M) costs are projected to be 2.64% or
$3,293,605 less than the adopted budget
amount of $124,813,402. The 2021 O&M
budget is 6.58% or $7,992,554 higher than
2020 projections for a total of
$129,512,352. The 2021 budget has four
less full-time employee than the 2020 final
number as the Village held open vacancies
from 2020. Personnel costs for 2021 are
anticipated to be 3.2% or $1,614,510 higher
than the 2020 projections primarily due to
salary increases. The $52,030,626 budgeted amount includes estimated salary increases for all
employees.
2019
Actual
2020
Budget
2020 Projected
Actuals
2021 Adopted
Budget
Operations and Maintenance $116,643,621 $124,813,402 $121,519,798 $129,512,352
Capital Outlay 1,043,754 3,410,968 2,204,580 1,869,959
Debt Service 11,064,732 10,576,219 10,576,220 10,747,898
Capital Projects 15,897,807 26,615,741 19,739,764 21,606,148
Transfers Out 14,383,686 15,722,325 13,722,325 11,774,575
Total $159,033,600 $181,138,656 $167,762,687 $175,510,932
$159.03
$181.14
$167.76 $175.51
$‐
$50
$100
$150
$200
$250
MillionsVillage of Glenview
Total Expenditures and Other Uses All Village Funds
(excluding Library Funds and Depreciation)
Village of Glenview Adopted 2021 Budget 61
Contractual costs of $56,635,325 in the 2021 budget are $4,595,431 or 8.9% higher than the 2020
projections. Building repairs increased $1,476,611 in 2021 for planned repairs at the West Pump
Station. Water purchases are expected to increase $1,235,742 in 2021 from the 2020 projection,
primarily due to the Village taking on a new wholesale water customer, Aqua in July 2020. For
2020, Make-Whole Payments for The Glen TIF are budgeted at $706,347 more than 2020. An
additional $115,829 is budgeted for Economic Development Agreements in 2021. Insurance
premiums increased $307,608 in 2021.
The Commodities budget for 2021 is $3,935,875. This is an increase of $270,072 from the 2020
projections due to increased prices for fuel, salt, and electricity.
Other Charges in 2021 are $1,093,542 more than the 2020 projection due to increases in the
contributions to the Fire and Police pensions.
Interfund Charges make up the remaining $6,623,464 of O&M expenditures in the 2021 budget
which are $590,677 more than the 2020 projection.
Capital Outlay
Capital outlay purchases are typically one-time needs that cause the expenditure total to fluctuate
year to year. Village departments have replacement cycles for most of the capital outlay needs
(i.e. Computer monitor replacement or vehicle needs.) While the cycles tend to help minimize
the fluctuations from year to year, there will always be a level of change imbedded in this type of
purchase. Capital outlay expenditures for 2021 of $1,869,959 represent a $334,621 decrease from
2020 projections. The decrease is primarily due to the completion of a one-time fire station alerting
project which was completed in 2020.
Debt Service
Debt service payments are based on debt schedules determined at the time of debt issuance. The
2021 budget for debt service totals $10,747,898, an increase of $171,678 over 2020 projections.
Capital Projects
The Board has adopted two primary planning tools to assist in identifying sources necessary to
maintain current service levels: (1) Capital Improvement Program (CIP) Standards and (2)
Infrastructure Management Services (IMS) Ratings for pavement conditions. The CIP Standards
were established to estimate the annual investment needed to maintain a stable replacement
program for each core infrastructure component. For example, the asphalt roads are planned to be
resurfaced every 20 years (for 2 cycles) and then fully reconstructed at 60 years (the third cycle.)
Historically, each road segment is tested and rated every five years which provides technical
information as to the quality of the surface and subsurface of the road. The Board has adopted a
goal of maintaining an average IMS rating of 75 for all roads in Glenview. Additional investment
from the Corporate Fund in 2012 to 2014 allowed the Village to take advantage of the favorable
bidding environment by accelerating several projects and qualifying for additional outside funds.
Consequently, the Village’s estimated 2017 IMS rating of 76 exceeds the goal of 75. The 2021
budgeted amount for road resurfacing and reconstruction is $11,437,608. The total capital
Village of Glenview Adopted 2021 Budget 62
improvements budget is $21,606,148 and includes core infrastructure, water and sewer utilities,
and facility improvements.
Transfers Out
Corporate Fund to Capital Projects Fund: This transfer is to support the Capital Improvements
Program’s road reconstruction program.
Corporate Fund to Corporate Purpose Bonds Fund: This transfer is to move property tax revenue
to the correct fund to pay debt that was issued for the Police Station as well as a transfer of revenue
to pay debt that was issued for the expansion of the Police Station to include Village Hall activities
and services.
STAF to FRRF: This transfer is for Architectural Services for The Glen Town Center Parking Deck
2022 project.
Insurance and Risk Fund to Corporate Fund: This transfer is to fund a portion of the cost of
operations in the Corporate Fund.
Permanent Fund to Capital Projects Fund: This transfer is to fund a one-time capital project
related to downtown parking improvements for 2021.
Wholesale Water Fund to Corporate Fund: This transfer is intended to recover overhead costs
associated with running the wholesale water fund.
Wholesale Water Fund to Capital Projects Fund: This transfer is a return on investment that is
used to improve public roadways.
Wholesale Water Fund to Glenview Water Fund: This transfer is a reimbursement of the prorate
portion of the shared operating and maintenance costs between the Wholesale Water Fund and the
Water Fund related to the sale of water.
Special Service Areas Transfers: This transfer is to move property tax revenue to the correct funds
to pay for improvements associated with the Special Service Areas.
The table below summarizes the 2021 Transfers between Funds
Transfers Out
Corporate
Fund
Glen
Capital
Projects
Fund
Capital
Projects
Fund
Glenview
Sewer
Fund
Glenview
Water
Fund STAF FRRF
Corporate
Purpose
Bonds
Corporate Fund 6,500,000 2,213,032
STAF 170,000
Insurance and Risk Fund 250,000
Permanent Fund 1,000,000
Wholesale Water Fund 325,000 590,215 617,000
Special Service Areas 70,644.00 38,684.00
2021 Summary of Transfers In and Out
Transfers In
Village of Glenview Adopted 2021 Budget 63
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Village of Glenview Adopted 2021 Budget 64
2021 Summary of Estimated Sources and Uses of Funds
General Fund
Corporate Fund Police Special
Fund
Foreign Fire
Fund
Special Tax
Allocation Fund
Waukegan/Golf
TIF Fund
31,716,963 19,621 247,342 11,993,999 4,029,199
Budgeted Revenues
Taxes 45,566,437 - - 36,649,470 2,265,201
Licenses and Permits 2,689,742 - - - -
Fines and Forfeits 125,500 - - - -
Charges for Services 5,213,460 - - 129,027 -
Intergovernmental 18,059,208 - - - -
Investment Income 375,000 310 1,800 315,000 25,500
Other Revenues 910,311 - 155,000 180,000 -
Transfers In 575,000 - - - -
Total Revenues 73,514,658 310 156,800 37,273,497 2,290,701
Budgeted Expenditures
Operating Expenditures
Personnel 34,212,868 - - 362,505 9,496
Contractual 13,747,976 - 15,053 22,467,404 402,421
Commodities 1,894,005 - 99,090 74,205 -
Other Charges 10,034,895 - - 6,684,449 705,200
Capital Outlay 80,000 19,890 - - -
Total Operating Expenditures 59,969,744 19,890 114,143 29,588,563 1,117,117
Other Expenditures
Interfund Charges 4,829,319 - - 18,568 -
Capital Projects - - - - -
Transfer Out 8,713,032 - - 170,000 -
Total Other Expenditures 13,542,351 - - 188,568 -
Total Expenditures 73,512,095 19,890 114,143 29,777,131 1,117,117
Surplus/(Deficit)2,563 (19,580) 42,657 7,496,366 1,173,584
31,719,526 41 289,999 19,490,365 5,202,783
Beginning Estimated Fund Balance/
Net Position
Ending Estimated Fund Balance/
Net Position
Special Revenue Funds
Village of Glenview Adopted 2021 Budget 65
Glenview Water
Fund
Glenview Sewer
Fund
Commuter
Parking Fund
Wholesale Water
Fund
Municipal
Equipment
Repair Fund
Capital
Equipment
Replacment Fund
42,236,373 20,598,755 3,607,686 2,470,836 736,379 7,666,004
- - - - - -
87,700 13,000 - - - -
- - - - - -
15,269,004 2,467,592 210,940 6,241,615 1,316,910 2,153,193
- - - - - -
45,000 4,000 17,900 4,000 50 56,000
226,041 - - - 113,500 7,000
655,684 70,644 - - - -
16,283,429 2,555,236 228,840 6,245,615 1,430,460 2,216,193
2,896,813 502,083 68,586 125,479 437,454 -
5,687,788 423,203 197,576 3,107,619 365,355 -
857,258 71,663 58,560 105,426 551,625 224,043
1,026,555 112,297 - - 3,500 -
- - - - - 1,770,069
10,468,414 1,109,246 324,722 3,338,524 1,357,934 1,994,112
1,273,812 153,296 247,938 28,033 72,498 -
5,714,098 1,883,877 - - - -
- - - 1,532,215 - -
6,987,910 2,037,173 247,938 1,560,248 72,498 -
17,456,324 3,146,419 572,660 4,898,772 1,430,432 1,994,112
(1,172,895) (591,183) (343,820) 1,346,843 28 222,081
41,063,479 20,007,572 3,263,866 3,817,679 736,407 7,888,085
Enterprise Funds Internal Service Funds
Village of Glenview Adopted 2021 Budget 66
2021 Summary of Estimated Sources and Uses of Funds
Insurance and
Risk Fund
Facility
Replacement and
Repair Fund
Police Pension Fire Fighters'
Pension
Escrow Deposit
Fund
5,907,626 3,649,596 91,125,016 98,795,404 1,258,316
Budgeted Revenues
Taxes - - - - -
Licenses and Permits - - - - -
Fines and Forfeits - - - - -
Charges for Services 8,009,818 1,520,018 - - -
Intergovernmental - - 3,428,510 5,761,921 -
Investment Income 43,000 18,000 6,150,000 6,800,000 10,000
Other Revenues - - 841,596 908,262 -
Transfers In - 170,000 - - -
Total Revenues 8,052,818 1,708,018 10,420,106 13,470,183 10,000
Budgeted Expenditures
Operating Expenditures
Personnel 610,731 25,642 5,659,900 7,119,069 -
Contractual 7,622,003 2,033,159 176,785 257,122 -
Commodities - - - - -
Other Charges 7,260 - - - -
Capital Outlay - 25,000 - - -
Total Operating Expenditures 8,239,994 2,083,801 5,836,685 7,376,191 -
Other Expenditures
Interfund Charges - - - - -
Capital Projects - - - - -
Transfer Out 250,000 - - - -
Total Other Expenditures 250,000 - - - -
Total Expenditures 8,489,994 2,083,801 5,836,685 7,376,191 -
Surplus/(Deficit)(437,176) (375,783) 4,583,421 6,093,992 10,000
5,470,450 3,273,813 95,708,437 104,889,396 1,268,316
Beginning Estimated Fund Balance/
Net Assets
Ending Estimated Fund Balance/
Net Assets
Internal Service Funds Trust and Agency Funds
Village of Glenview Adopted 2021 Budget 67
Continued Debt Funds
SSA Bond Fund Capital Projects
Fund
Glen Capital
Projects Fund Permanent Fund Motor Fuel Tax
Fund
Corporate
Purpose Bonds
Fund
519,701 5,282,399 104,265 29,846,259 658,119 505,642
351,161 - - - - -
- - - - - -
- - - - - -
- 273,200 - 156,000 - -
- 927,043 - - 2,620,102 -
2,800 10,000 1,000 100,000 22,400 7,010
- - - 1,535,518 - -
- 8,090,215 - - - 2,213,032
353,961 9,300,458 1,000 1,791,518 2,642,502 2,220,042
- - - - - -
- - - 131,421 - 440
- - - - - -
221,901 24,371 - - - 2,214,532
- - - - - -
221,901 24,371 - 131,421 - 2,214,972
- - - - - -
- 11,363,071 - - 2,620,102 -
109,328 - - 1,000,000 - -
109,328 11,363,071 - 1,000,000 2,620,102 -
331,229 11,387,442 - 1,131,421 2,620,102 2,214,972
22,732 (2,086,984) 1,000 660,097 22,400 5,070
542,433 3,195,415 105,265 30,506,356 680,519 510,712
Capital Project Funds
Village of Glenview Adopted 2021 Budget 68
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Village of Glenview Adopted 2021 Budget 69
VILLAGE OF GLENVIEW
CORPORATE FUND
Village of Glenview Adopted 2021 Budget 70
Corporate Fund
Description
The Corporate Fund is used to account for the resources and activities associated with the core
services and day-to-day operations of the Village. The Corporate Fund receives the majority of
Village revenues and utilizes these resources to fund expenditures traditionally associated with
government, including general administration, police and fire protection, street maintenance, snow
and ice removal, building and zoning code enforcement and planning and economic development.
The main sources of revenue for the Corporate Fund are General Sales Tax, Property Taxes, Home
Rule Sales Tax, Outsourced Dispatch Revenue, and Utility Taxes. These five sources make up
70.16% of the 2021 Corporate Fund revenue budget.
Fund Balance Policy
As the Village prepared its response to the COVID-19 pandemic, the Village of Glenview Board
of Trustees gave direction that requires the Corporate Fund year-end unassigned fund balance to
be maintained at 30% to 40% of the total expenditures of that year. Previously, unassigned fund
balance was to be maintained at 35% to 45% of the total expenditures for that year. The budget
process takes a look at the next three years with a goal of sustaining this policy. The Corporate
Fund Unassigned Balance at the end of 2020 is projected to be $31,716,963 or 44.1% of total
Corporate Fund expenditures. The 2021 Unassigned Fund Balance is projected to be 43.1% of
total Corporate Fund expenditures. The 2020 and 2021 projected unassigned fund balances are
slightly above the policy, however given the uncertain economic environment, the projected fund
balances are appropriate. The 2021 Corporate Fund budget is a balanced budget with a $2,563
operating surplus. During 2021, the Village is continuing its commitment to funding infrastructure
needs with a $6,500,000 transfer to the Capital Improvement Program (CIP). Please find all fund
balance policies in the Budget and Financial Policies section.
Revenues
The 2021 Budget estimates $73,514,658 in revenues for the Corporate Fund, an increase of
$2,830,719 or 4% above 2020 projections. The 2021 budget assumes revenues will return almost
to pre-COVID levels. For 2021, the Property Tax Levy was increased by 0.73% or $89,507 to
correspond with the Village’s new EAV reported by the County. General Sales Tax and Home
Rule Sales Tax receipts combined are budgeted with a 7.14% increase of $1,784,993 over the 2020
projection due to the expectation of almost reaching pre-COVID levels. Dispatch revenue for
2021 is budgeted to decrease $109,143 or 1.5% from the 2020 projection, mainly based on agreed
2019 Actual 2020 Budget 2020 Projected 2021 Budget 2022 Projection 2023 Projection 2024 Projection
Beginning Fund Balance 35,850,115 36,392,207 36,392,207 31,716,961 31,719,524 28,867,299 23,061,682
General Revenues 74,210,479 74,945,775 70,683,939 73,514,658 72,335,172 71,098,965 71,541,727
Ongoing Operating Expenditures 62,918,387 68,388,697 65,359,185 67,012,095 68,687,397 70,404,582 72,164,697
Capital Expenditures 7,750,000 6,500,000 6,500,000 6,500,000 6,500,000 6,500,000 6,500,000
Annual Surplus/(Deficit)3,542,092 57,078 (1,175,246) 2,563 (2,852,225) (5,805,617) (7,122,970)
Planned Use of Fund Balance:
Capital Projects 3,000,000 4,500,000 3,500,000 -
One-Time Expenditures
Total Expenditures 73,668,387 79,388,697 75,359,185 73,512,095 75,187,397 76,904,582 78,664,697
Net Surplus/(Deficit)542,092 (4,442,922) (4,675,246) 2,563 (2,852,225) (5,805,617) (7,122,970)
Total Ending Fund Balance 36,392,207 31,949,285 31,716,961 31,719,524 28,867,299 23,061,682 15,938,712
Less: Fund Balance Assignments:
-Capital ProjectsUnassigned Fund Balance 36,392,207 31,949,285 31,716,961 31,719,524 28,867,299 23,061,682 15,938,712
Fund Balance as a % of Total Expenditures 49.4% 42.7% 44.1% 43.1% 38.4% 30.0% 20.3%
Village of Glenview Adopted 2021 Budget 71
upon payment schedules. Building permit revenues are budgeted $547,676 or 33% over the 2020
projection due to several large, one-time construction projects that are scheduled for 2021.
Expenditures
The 2021 Budget estimates $73,512,095 in expenditures for the Corporate Fund, a decrease of
$1,847,090 or 2.45% from 2020 projections primarily due to the transfer to CIP going back to the
normal level of $6,500,000 with no additional funding. Corporate Fund expenditures only
increased 2.6% or $1,649,860 over the 2020 projection excluding transfers out.
Personnel costs are increasing in 2021 by $720,869 from 2020 projections mainly due to
contractual salary increases and the 2021 assumes full staffing compared to the 2020 projections
including vacancies.
Contractual costs are anticipated to decrease by $176,988 or 1.3% primarily due to one-time
projects in 2020 being completed, reductions in the tree program due to EAB replacements
substantially complete, and lower costs for snow/ice removal.
Other Charges costs are increasing by $906,092 from 2020 projections primarily due to increases
in the Police and Fire Pension Funds contributions.
Commodities, Capital Outlay, Interfund Charges, and Transfers out were held relatively level with
a combined increase of $202,937 or 1.33%.
The Corporate Fund year-end fund balance is projected to be just above the policy range of 30%
to 40% of total expenditures in 2021 which is appropriate given the uncertain economic
environment. The Village is working with staff annually to review the forecast for years beyond
2021 to ensure that ongoing revenues continue to support ongoing expenses.
Village of Glenview Adopted 2021 Budget 72
Corporate Fund Revenue Summary
Corporate Fund Expenditure Summary
Village of Glenview Adopted 2021 Budget 73
Fiscal Year Fiscal Year
2019 Projected 2021
Actual Budget Actual Budget
$35,850,116 $36,392,208 $36,392,208 $31,716,963
Budgeted Revenues
Taxes 46,685,275 46,678,908 43,169,933 45,566,437
Licenses and Permits 1,863,868 2,933,109 2,101,000 2,689,742
Fines and Forfeits 121,708 146,778 84,500 125,500
Charges for Services 5,273,232 5,179,740 5,014,913 5,213,460
Intergovernmental 17,761,606 17,907,452 18,456,419 18,059,208
Investment Income 852,331 629,400 375,000 375,000
Other Revenues 1,066,441 895,388 907,174 910,311
Transfers In 586,018 575,000 575,000 575,000
Total Revenues 74,210,479 74,945,775 70,683,939 73,514,658
Budgeted Expenditures
Operating Expenditures
Personnel 33,913,732 35,078,779 33,491,999 34,212,868
Contractual 12,916,404 14,659,258 13,924,964 13,747,976
Commodities 1,622,272 1,854,512 1,826,493 1,894,005
Other Charges 7,060,267 9,641,222 9,128,803 10,034,895
Capital Outlay 236,531 228,000 60,000 80,000
Total Operating Expenditures 55,749,207 61,461,771 58,432,259 59,969,744
Other Expenditures
Interfund Charges 4,940,191 4,716,944 4,716,944 4,829,319
Capital Projects - - - -
Transfer Out 12,978,989 13,209,982 12,209,982 8,713,032
Total Other Expenditures 17,919,180 17,926,926 16,926,926 13,542,351
Total Expenditures 73,668,387 79,388,697 75,359,185 73,512,095
Surplus/(Deficit)542,092 (4,442,922) (4,675,246) 2,563
$36,392,208 $31,949,286 $31,716,963 $31,719,526Ending Fund Balance
Corporate Fund Summary
Fiscal Year 2020
Beginning Fund Balance
Village of Glenview Adopted 2021 Budget 74
Fiscal Year Fiscal Year
2019 Revised Projected 2021
Actual Budget Actual Budget
$35,850,116 $36,392,208 $36,392,208 $31,716,963
Budgeted Revenues
Taxes 46,685,275 46,678,908 43,169,933 45,566,437
Licenses and Permits 1,863,868 2,933,109 2,101,000 2,689,742
Fines and Forfeits 121,708 146,778 84,500 125,500
Charges for Services 5,273,232 5,179,740 5,014,913 5,213,460
Intergovernmental 17,761,606 17,907,452 18,456,419 18,059,208
Investment Income 852,331 629,400 375,000 375,000
Other Revenues 1,066,441 895,388 907,174 910,311
Transfers In 586,018 575,000 575,000 575,000
Total Revenues 74,210,479 74,945,775 70,683,939 73,514,658
Budgeted by Department and Division
Board of Trustees
Board of Trustees 56,384 - - -
Special Appropriations 387,258 477,911 439,607 505,280
General Government 16,321,264 17,079,792 15,637,452 12,240,427
Village Manager's Office
Administration 908,125 883,163 826,396 857,422
Communications 296,241 367,025 381,121 370,332
Legal 455,710 468,250 457,119 440,875
Human Resources Administration 1,643,337 1,917,817 1,800,158 1,879,305
Joint Dispatch 6,652,970 7,321,415 6,768,172 6,548,959
Administrative Services
Administration 287,468 240,308 236,342 157,952
Finance 1,082,552 1,129,085 1,090,135 1,099,120
Records 425,273 408,930 374,988 422,916
GIS and CADD 213,193 221,682 245,655 193,981
Information Technology 2,454,913 2,789,167 2,689,851 2,906,509
Resolution Center 364,910 446,635 394,289 399,685
Public Works
Administration 3,097,519 3,086,720 2,828,686 2,504,947
Facilities Management 1,175,251 1,080,329 1,066,607 849,792
Streets and Forestry 3,511,118 3,994,644 3,699,830 3,760,996
Police 13,602,616 15,192,270 14,402,672 15,172,886
Fire 17,546,240 18,598,415 18,551,971 19,731,070
Community Development
Administration 435,075 403,239 433,082 247,108
Planning 563,816 747,917 713,418 828,442
Engineering 714,290 829,177 641,035 748,315
Capital Projects 15 - - -
Inspectional Services 1,472,851 1,704,806 1,680,599 1,645,776
Total Expenditures 73,668,387 79,388,697 75,359,185 73,512,095
Surplus/(Deficit)542,092 (4,442,922) (4,675,246) 2,563
$36,392,208 $31,949,286 $31,716,963 $31,719,526
Corporate Fund Balance Summary by Department and Division
Fiscal Year 2020
Beginning Fund Balance/
Net Assets
Ending Fund Balance/
Net Assets
Village of Glenview Adopted 2021 Budget 75
VILLAGE OF GLENVIEW
SPECIAL REVENUE FUNDS
Village of Glenview Adopted 2021 Budget 76
Police Special Fund
The Police Special Fund is used to account for funds received through the forfeiture of assets as
directed by the State of Illinois court system. Direction on the use of these funds is controlled by
state statutes. In general, resources are used based upon the type of crime that led to the court-
ordered forfeiture of assets. For example, asset forfeiture monies stemming from drug-related
crimes might be used specifically for drug prevention activities.
Fiscal Year Fiscal Year
2019 Projected 2021
Actual Budget Actual Budget
$33,589 $26,111 $26,111 $19,621
Budgeted Revenues
Investment Income 518 565 310 310
Other Revenues 2,101 - - -
Total Revenues 2,619 565 310 310
Budgeted Expenditures
Operating Expenditures
Capital Outlay 10,097 15,000 6,800 19,890
Total Operating Expenditures 10,097 15,000 6,800 19,890
Total Expenditures 10,097 15,000 6,800 19,890
Surplus/(Deficit)(7,478) (14,435) (6,490) (19,580)
$26,111 $11,676 $19,621 $41
Fiscal Year 2020
Beginning Fund Balance
Ending Fund Balance
Village of Glenview Adopted 2021 Budget 77
Foreign Fire Fund
The Foreign Fire Fund was established in 2002. The revenues accounted for in this fund are
restricted for use by direction of the Foreign Fire Insurance Tax Board. The revenues are derived
from a 2% charge on the premiums received from companies that are not incorporated in the State
of Illinois, but that are engaged in providing fire insurance within the Village. Expenditures
approved by the Foreign Fire Insurance Tax Board must benefit everyone within the Fire
Department. The funds will be utilized as required to assist the Fire Department in continuing to
deliver its high standard of service.
Fiscal Year Fiscal Year
2019 Projected 2021
Actual Budget Actual Budget
$298,537 $250,484 $250,484 $247,342
Budgeted Revenues
Investment Income 3,997 4,000 2,000 1,800
Other Revenues 119,285 120,000 144,761 155,000
Total Revenues 123,282 124,000 146,761 156,800
Budgeted Expenditures
Operating Expenditures
Contractual 13,674 14,460 13,403 15,053
Commodities 157,661 99,170 136,500 99,090
Total Operating Expenditures 171,335 113,630 149,903 114,143
Total Expenditures 171,335 113,630 149,903 114,143
Surplus/(Deficit)(48,053) 10,370 (3,142) 42,657
$250,484 $260,854 $247,342 $289,999
Fiscal Year 2020
Beginning Fund Balance
Ending Fund Balance
Village of Glenview Adopted 2021 Budget 78
Special Tax Allocation Fund
Description
The former Glenview Naval Air Station closed in 1995 and is being redeveloped by the Village of
Glenview. The redevelopment project is called The Glen, and the Special Tax Allocation Fund
(STAF) is the primary fund used to account for its annual revenues and expenditures. The project
established a Tax Increment Financing (TIF) district, which is scheduled to be closed on December
31, 2022, based on current revenue and expense projections.
The primary remaining revenues are property taxes collected through the TIF, reimbursements for
The Glen Town Center maintenance, lease payments for the 40-year ground lease to the Kohl
Children’s Museum, investment income, and service fees from Willow Creek Community Church.
As the project is substantially complete from the construction standpoint, the primary remaining
expenses include management costs (personnel), minor contracting costs, Make Whole Payments
(further described below), commodities, and debt service.
Pursuant to Intergovernmental Agreements signed in 1998 by the Village of Glenview, School
Districts 30, 34 and 225, the Glenview Park District, and the Glenview Public Library, the Village
of Glenview agreed to fund annual “Jurisdictional Payments” also known more commonly as
“Make-Whole Payments” to these six core jurisdictions to cover increased service costs from The
Glen. These payments will continue through TIF sunset.
Revenues
Revenues of the STAF are generated from incremental property taxes resulting from the growth
of the assessed valuation within The Glen TIF District. Fiscal Year 2019 tax revenue totaled
$35,174,564. The Fiscal Year 2020 property tax projection is $37,317,929; the 2021 budget has
estimated property taxes at $36,649,470.
Expenditures
As described above, the STAF also records all expenditures associated with the TIF for general
administration, professional services and road, parkway and facility maintenance. The 2021 Make-
Whole Payments are projected to be $21,493,613.
Other Charges include debt payments of $8,009,953 in 2019 and a projection of $6,684,825 for
2020. During 2021, debt payments are budgeted at $6,683,925.
In 2002, a longer-term loan was made from the Village’s Permanent Fund to STAF for
$11,182,000. Repayment of this loan, plus all accrued interest, is anticipated to be made at the end
of the TIF.
Village of Glenview Adopted 2021 Budget 79
Fiscal Year Fiscal Year
2018 Projected 2020
Actual Budget Actual Budget
($2,770,450) $2,862,806 $2,862,806 $11,993,999
Budgeted Revenues
Taxes 35,174,564 35,098,875 37,317,929 36,649,470
Charges for Services 124,033 125,001 126,474 129,027
Intergovernmental 89,573 - - -
Investment Income 822,737 534,800 338,000 315,000
Other Revenues 343,023 180,000 180,000 180,000
Total Revenues 36,553,930 35,938,676 37,962,403 37,273,497
Budgeted Expenditures
Operating Expenditures
Personnel 342,678 348,222 365,749 362,505
Contractual 22,059,833 21,577,192 21,696,766 22,467,404
Commodities 54,409 84,789 65,776 74,205
Other Charges 8,009,953 6,685,349 6,684,825 6,684,449
Total Operating Expenditures 30,466,873 28,695,552 28,813,116 29,588,563
Other Expenditures
Interfund Charges 367,605 18,094 18,094 18,568
Transfer Out 86,196 - - 170,000
Total Other Expenditures 453,801 18,094 18,094 188,568
Total Expenditures 30,920,674 28,713,646 28,831,210 29,777,131
Surplus/(Deficit)5,633,256 7,225,030 9,131,193 7,496,366
$2,862,806 $10,087,836 $11,993,999 $19,490,365
Special Tax Allocation Fund Summary
Fiscal Year 2019
Beginning Fund Balance
Ending Fund Balance
Village of Glenview Adopted 2021 Budget 80
Waukegan/ Golf TIF Fund
Description
On December 11, 2012, the Village of Glenview (“Village”) approved a Memorandum of
Understanding (“MOU”) with Regency Centers (“Regency”) regarding redevelopment of the
Avon/Baker Development property, a 20.98 acre parcel, at 1601 Overlook Drive and 3 Waukegan
Road in Glenview. Regency, a national shopping center developer, proposed and subsequently
built a 75,245 square foot Mariano’s Fresh Market grocery store, 15,400 square feet of inline retail,
an 11,786 square foot retail outlet building. Regency partnered with Focus Development who
constructed a 238 unit apartment building on the northern portion of the site.
Regency requested assistance from the Village as extraordinary off-site infrastructure
improvements were needed, most of which were roadway and traffic signal improvements on
Waukegan Road to address current and projected traffic. In accordance with the MOU, the Village
agreed to fund up to $3,500,000 of the off-site infrastructure costs by taking the appropriate steps
to establish a redevelopment project area, a redevelopment plan, and to adopt tax increment
financing, provided that all legal requirements and findings are satisfied, pursuant to the Illinois
Tax Increment Financing Act (65
ILCS 5/11-74.4) (the “Act”).
Ordinances required to establish the Waukegan Road/Golf Road Tax Increment Finance (“TIF”)
District were approved at the Board of Trustees meeting on April 16, 2013:
a) An Ordinance of the Village of Glenview, Cook County, Illinois, approving a Tax
Increment Redevelopment Plan and Redevelopment Project for the Waukegan Road/Golf
Road Redevelopment Project Area;
b) An Ordinance of the Village of Glenview, Cook County, Illinois, Designating the
Waukegan Road/Golf Road Redevelopment Project Area a Redevelopment Project Area
Pursuant to the Tax Increment Allocation Redevelopment Act;
c) An Ordinance of the Village of Glenview, Cook County, Illinois, Adopting Tax
Increment Allocation Financing for the Waukegan Road/Golf Road Redevelopment
Project Area.
Revenues
To fund the needs of the Waukegan Road/Golf Road Tax Increment Finance District, in December
2013, the Village issued a new taxable bond issue of $4,385,000, which includes $4,003,390 for
project costs, $342,443 for three years (2014-2016) of capitalized interest and $39,167 for costs of
issuance. In 2019, $1,558,070 in property tax revenue was received. For 2020, property tax
revenue is projected at $2,265,201. The 2021 budget for property tax revenue of $2,265,201
remains flat with the 2020 projection.
Expenditures
The 2020 projection and 2021 budget include costs for general administration, professional
services, debt service and Per Capita Tuition Charges.
Village of Glenview Adopted 2021 Budget 81
Fiscal Year Fiscal Year
2019 Projected 2021
Actual Budget Actual Budget
$2,227,554 $2,834,698 $2,834,698 $4,029,199
Budgeted Revenues
Taxes 1,558,070 1,553,778 2,265,201 2,265,201
Investment Income 69,607 49,600 33,500 25,500
Total Revenues 1,627,678 1,603,378 2,298,701 2,290,701
Budgeted Expenditures
Operating Expenditures
Personnel 8,580 9,183 9,994 9,496
Contractual 310,797 322,040 392,266 402,421
Other Charges 701,158 701,940 701,940 705,200
Total Operating Expenditures 1,020,534 1,033,163 1,104,200 1,117,117
Total Expenditures 1,020,534 1,033,163 1,104,200 1,117,117
Surplus/(Deficit)607,144 570,215 1,194,501 1,173,584
$2,834,698 $3,404,913 $4,029,199 $5,202,783
Waukegan/Golf TIF Fund Summary
Fiscal Year 2020
Beginning Fund Balance
Ending Fund Balance
Village of Glenview Adopted 2021 Budget 82
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Village of Glenview Adopted 2021 Budget 83
VILLAGE OF GLENVIEW
ENTERPRISE FUNDS
Village of Glenview Adopted 2021 Budget 84
Enterprise Funds
Enterprise funds are used by governments to account for operations in which user charges are the
main source of revenue. Taxes and other general revenues are not used to finance these operations
for a number of reasons:
The beneficiary of services of an enterprise-related activity can be readily identified and
the service provision can be measured to determine charges.
Village general revenues have legal or statutory limitations and cannot cover all the
services required by residents.
General revenues are historically used to finance expenses for services in which the
ultimate beneficiary cannot be readily identified.
Enterprise funds account for activities using accounting principles similar to commercial
businesses. For financial reporting purposes, each fund records transactions on an accrual basis.
Capital purchases are not recorded as expenses when purchased, but as assets. The costs of these
assets are then amortized over their useful lives as depreciation. Similarly, any debt of an enterprise
fund is recorded as a long-term liability within the fund where the only expense recognition is
interest on the debt.
For budget purposes, however, spending related to these activities must be accounted for like those
of governmental funds. As such, the expenses are generally reported when expended, irrespective
of the long-term use of the underlying asset. Village policy requires the budgeting of all non-capital
project funds to be expended in a fiscal year. This leads to a budget basis of reporting that is not
in accordance with generally accepted accounting principals (GAAP). This “budget basis” results
in two types of reporting for Enterprise Funds on the Village’s financial statements. That basis
shows operating budgets that are similar to GAAP and capital budgets that report in a more
traditional governmental display. This display includes budgets for depreciation.
Village of Glenview Adopted 2021 Budget 85
Glenview Water & Sanitary Sewer Funds
Description
The Glenview Water and Sanitary Sewer Funds are enterprise funds which mean the revenues,
expenses, transfers and financial results are accounted for through full accrual accounting. These
funds are used to account for the revenue and expense activities associated with the delivery and
disposal of water from customers. The financial positions of the Funds are determined by the
Change in Net Assets at year-end. Net Assets are equal to total assets (including all capital assets)
less total liabilities (including long-term debt). Net Assets reflect the total productive investment
in the utility system.
Operating Activities
The Water and Sanitary Sewer Funds include operational activities performed by the following
departments: Public Works, Administrative Services, and Community Development. The Public
Works Department performs general maintenance on the systems such as water main break repair,
hydrant flushing, meter replacement, water quality testing, and sewer line repair. The
Administrative Services Department performs support activities to assist with service operations.
These activities include responding to water and sewer customer inquiries, water and sewer billing,
budget, accounts payable, payroll, financial support, information technology support and
geographic information system (GIS) mapping. The Community Development Department
supports long term infrastructure planning, design and project management for capital
improvements.
Customers
The Village’s water customer base includes approximately 16,300 customers, 1,835 of whom are
in unincorporated Glenview. The sanitary sewer system has approximately 11,950 customers, all
of them within the corporate boundaries of the Village. Some properties in the Village receive
water service, but are not connected to the Village’s sanitary sewer system. The Village separates
its customers into five customer classes: residential, commercial, government, industrial and
municipal. Approximately 95% of total customers are residential, 4% commercial, and 1%
irrigation, government and municipal customers. Glenview customers are billed quarterly.
Water Supply and Rate Structure
The Glenview water system receives potable water from Lake Michigan through the Village of
Wilmette. Glenview purchases water from the Village of Wilmette for $1.87/1,000 gallons. This
rate is valid thru December 2020 with the next contractual increase taking effect January 2021.
The Village completed a water and sanitary sewer rate study in 2017 which resulted in a
recommendation to maintain the current water and sanitary sewer rate structures of a fixed
component plus a consumption component. The study further recommended that the Water Fund
fixed component should recover more than the current 6.7% of total water fund costs by increasing
this portion of the rate structure over the next five years to a recovery percentage of 15% by 2022.
The study also suggested that the fixed rate component for the Sewer Fund rate structure be
maintained at the cost recovery level of 27%. All of these recommendations were reviewed and
approved by the Village Board. The fixed charges for water and sewer service continue to be based
on the size of the customer’s water meter. Customers with larger water meters have a higher
quarterly fixed charge than those with smaller meters. The consumption of water is reported by
actual meter reads on a property. The sewer consumption is assumed to be the same as water
consumption.
Village of Glenview Adopted 2021 Budget 86
Glenview Water Fund
Revenues
The 2021 budget includes $15,269,004 in estimated revenue from customer billing; total revenue
is estimated to be $16,283,429. The estimated revenues reflect increases in the quarterly fixed rate
to bring the total cost recovery to 13.49% and a 1.00% increase in the consumption rate. The
quarterly fixed rate varies by meter size.
Village Water Rates
Meter Size 2020 2021
5/8” & 3/4S” – Fixed Rate $14.30 $17.38
3/4" – Fixed Rate $19.90 $23.59
1” – Fixed Rate $29.17 $33.13
1 ½” – Fixed Rate $69.80 $84.17
2” – Fixed Rate $136.34 $175.70
3” – Fixed Rate $331.50 $455.98
4” – Fixed Rate $595.19 $857.49
6” – Fixed Rate $898.50 $1,178.61
8” – Fixed Rate $1,174.82 $1,440.78
Consumption Rate (per 1,000 gal) $7.01 $7.08
% Change in Consumption Rates 2.00% 1.00%
% of Revenues - Fixed Charge 11.97% 13.49%
*Note: Depending on various conditions of ownership of system component, fees will differ from this table. Refer to
the fee ordinance for special circumstances.
Expenses
The 2021budget includes $17,456,324 in budgeted expenses. The 2021 budget continues to plan
for the funding of capital projects to meet standards. Standards are calculated by taking into
account the useful life of infrastructure and determining how much needs to be invested each year.
The 2021 budget includes $5,714,098 for water infrastructure projects and $683,136 towards
facility improvements at the pump stations. These infrastructure replacement and repair costs
represent 37% of the total water budget. The cost of water purchased from the Village of Wilmette
represents another 24% of the water fund budget. The 2021 budgeted expenses also include
$928,253 in loan principal payments and $82,419 in interest expense, for a combined 6% of the
total water budget.
The remaining 33% of the 2021 budget is used to fund day-to-day operations of the system. Day-
to-day operations include repairing water main breaks, service line leaks, hydrant flushing,
installing new water connections, monitoring of pump stations, water quality testing, meter
replacements and repairs, water billing, energy costs, facility repairs, GIS mapping, information
technology, financial, and customer service support.
2020 Consumption
Charge/1,000 gals
2021 Consumption
Charge/1,000 gals
Incorporated $7.01 $7.08
Unincorporated $10.53 $10.63
Village of Glenview Adopted 2021 Budget 87
Fiscal Year Fiscal Year
2019 Projected 2021
Actual Budget Actual Budget
$37,988,676 $41,391,245 $41,391,245 $42,236,373
Budgeted Revenues
Licenses and Permits 94,762 102,700 86,700 87,700
Charges for Services 14,349,997 14,205,531 14,656,277 15,269,004
Investment Income 127,340 86,000 92,000 45,000
Other Revenues 741,954 164,082 70,000 226,041
Transfers In 104,411 290,781 290,781 655,684
Total Revenues 15,418,464 14,849,094 15,195,758 16,283,429
Budgeted Expenditures
Operating Expenditures
Personnel 2,305,366 2,574,355 2,401,070 2,896,813
Contractual 4,984,426 5,315,371 5,264,814 5,687,788
Commodities 564,959 894,204 763,057 857,258
Other Charges 1,498,897 870,872 859,224 1,026,555
Capital Outlay 1,808 - - -
Total Operating Expenditures 9,355,457 9,654,801 9,288,165 10,468,414
Other Expenditures
Interfund Charges 908,034 820,529 820,529 1,273,812
Capital Projects 1,752,404 4,908,600 4,241,936 5,714,098
Total Other Expenditures 2,660,438 5,729,129 5,062,465 6,987,910
Total Expenditures 12,015,895 15,383,930 14,350,630 17,456,324
Surplus/(Deficit)3,402,569 (534,836) 845,128 (1,172,895)
$41,391,245 $40,856,409 $42,236,373 $41,063,479
Ending Fund Balance/
Net Position
Glenview Water Fund Summary
Fiscal Year 2020
Beginning Fund Balance/
Net Position
Village of Glenview Adopted 2021 Budget 88
Glenview Water Fund - Cash Analysis
The cash policy for the Water Fund is to maintain 90 days of cash and investments on hand. This
cash analysis differs from the fund balance statement by separating cash from the net assets. This
cash display assumes all expenses and revenues are expended and collected at one point in time.
The following cash flow displays a positive cash balance at the end of 2021.
FY 2019 FY 2020 FY 2020 FY 2021
Actual Budget Projected Budget
4,567,412 5,680,663 5,680,663 6,355,742
Receipts from Users 14,828,500 14,472,313 14,812,977 15,582,745
Investment Income 78,443 86,000 92,000 45,000
Note Proceeds - - - -
Transfer In 65,634 290,781 290,781 655,684
14,972,577 14,849,094 15,195,758 16,283,429
Operating Expenses 10,528,752 9,618,241 9,421,654 9,597,950
Interest Expense 109,353 97,610 97,610 82,419
Principal Payments 656,341 759,479 759,479 928,253
Change in Investments - - - -
Transfer Out - - - -
11,294,446 10,475,330 10,278,743 10,608,622
3,678,131 4,373,764 4,917,015 5,674,807
Capital 2,564,880 4,908,600 4,241,936 4,775,308
2,564,880 4,908,600 4,241,936 4,775,308
1,113,251 (534,836) 675,079 899,499
5,680,663 5,145,827 6,355,742 7,255,241 Ending Cash and Investments
Glenview Water
Cash Analysis
Beginning Cash and Investments
Cash Receipts
Total Cash Receipts
Non-Capital Cash Outlays
Total Non-Capital Cash Outlays
Subtotal Net Change in Cash
Capital Cash Expenses
Total Capital Cash Outlays
Total Net Change in Cash
Village of Glenview Adopted 2021 Budget 89
Glenview Sanitary Sewer Fund
Revenues
The 2021 budget includes $2,467,592 in estimated revenue from customer billing, total revenue is
estimated to be $3,146,419. The estimated revenues reflect increases in the quarterly fixed rate to
maintain the total cost recovery of approximately 28.1% and a 2.00% increase in the consumption
rate.
Village Sewer Rates
Meter Size 2020 2021
5/8” & 3/4S” – Fixed Rate $7.78 $7.92
3/4" – Fixed Rate $10.83 $10.75
1” – Fixed Rate $15.87 $15.10
1 ½” – Fixed Rate $37.97 $38.35
2” – Fixed Rate $74.17 $80.07
3” – Fixed Rate $180.35 $207.79
4” – Fixed Rate $323.80 $390.76
6” – Fixed Rate $488.80 $537.09
8” – Fixed Rate $639.13 $656.56
Usage Rate (per 1,000 gal) $1.41 $1.44
% Change in Usage Rates 1.75% 2.00%
% of Revenues - Fixed Charge 27% 28.1%
Note: Depending on various conditions of ownership of system component, fees will differ from this table. Refer to
the fee ordinance for special circumstances.
Expenses
The 2021 budget includes $3,146,419 in budgeted expenses. The 2021 budget continues to plan
for the funding of capital projects to meet standards. Standards are calculated by taking into
account the useful life of infrastructure and determining how much needs to be invested each year.
The 2021 budget includes a capital projects investment of $1,883,877. These infrastructure
improvement costs represent 60% of the budget. The budget also includes $103,139 in loan
principal payments and $9,158 in interest payments, which represent 3.6% of the total sewer
budget.
The remaining 37% of the 2021 budget is used to fund day-to-day operations of the system. Day-
to-day operations include sewer cleaning, sewer grate repairs and replacements, sewer line repairs,
energy costs, facility improvements, GIS mapping, information technology, and financial support.
2020 2021
Charge/1,000 gals $1.41 $1.44
Sewer Only Charge $35.90 $35.90
Village of Glenview Adopted 2021 Budget 90
Fiscal Year Fiscal Year
2019 Projected 2021
Actual Budget Actual Budget
$19,847,735 $20,292,484 $20,292,484 $20,598,755
Budgeted Revenues
Licenses and Permits 13,531 12,500 13,000 13,000
Charges for Services 2,312,551 2,542,227 2,381,574 2,467,592
Investment Income 15,606 9,000 7,000 4,000
Other Revenues 279,398 - - -
Transfers In 68,576 70,644 70,644 70,644
Total Revenues 2,689,663 2,634,371 2,472,218 2,555,236
Budgeted Expenditures
Operating Expenditures
Personnel 472,107 545,603 494,348 502,083
Contractual 141,879 244,276 186,301 423,203
Commodities 25,987 84,111 69,003 71,663
Other Charges 529,661 95,232 95,232 112,297
Total Operating Expenditures 1,169,634 969,222 844,884 1,109,246
Other Expenditures
Interfund Charges 145,489 134,728 134,728 153,296
Capital Projects 864,156 1,638,226 1,186,335 1,883,877
Transfer Out 65,634 - - -
Total Other Expenditures 1,075,279 1,772,954 1,321,063 2,037,173
Total Expenditures 2,244,914 2,742,176 2,165,947 3,146,419
Surplus/(Deficit)444,749 (107,805) 306,271 (591,183)
$20,292,484 $20,184,679 $20,598,755 $20,007,572
Ending Fund Balance/
Net Position
Glenview Sanitary Sewer Fund Summary
Fiscal Year 2020
Beginning Fund Balance/
Net Position
Village of Glenview Adopted 2021 Budget 91
Glenview Sanitary Fund - Cash Analysis
The cash policy for the Sanitary Sewer Fund is to maintain 90 days of cash and investments on
hand. This cash analysis differs from the fund balance statement by separating cash from the net
assets. The following cash flow displays a positive cash balance at the end of 2021.
FY 2019 FY 2020 FY 2020 FY 2021
Actual Budget Projected Budget
1,274,685 1,366,562 1,366,562 1,672,833
Receipts from Users 2,420,825 2,554,727 2,394,574 2,480,592
Investment Income 15,177 9,000 7,000 4,000
Transfer In - 70,644 70,644 70,644
2,436,002 2,634,371 2,472,218 2,555,236
Operating Expenses 1,832,281 1,008,718 884,380 1,150,245
Interest Expense 12,150 10,845 10,845 9,158
Principal Payments - 84,387 84,387 103,139
Change in Investments - - - -
Transfer Out 65,634 - - -
1,910,065 1,103,950 979,612 1,262,542
525,937 1,530,421 1,492,606 1,292,694
Capital 434,060 1,638,226 1,186,335 1,883,877
434,060 1,638,226 1,186,335 1,883,877
91,877 (107,805) 306,271 (591,183)
1,366,562 1,258,757 1,672,833 1,081,650 Ending Cash and Investments
Sanitary Sewer
Cash Analysis
Beginning Cash and Investments
Cash Receipts
Total Cash Receipts
Non-Capital Cash Outlays
Total Non-Capital Cash Outlays
Subtotal Net Change in Cash
Capital Cash Expenses
Total Capital Cash Outlays
Total Net Change in Cash
Village of Glenview Adopted 2021 Budget 92
Wholesale Water Fund
Description
The Wholesale Water Fund is an enterprise fund which means the revenues, expenses, transfers and
financial results are accounted for through full accrual accounting. These funds are used to account
for the operations associated with the purchase of water from the Village of Wilmette for sale to other
water systems. The financial position of the Fund is determined by the Change in Net Assets at year-
end. Net Assets are equal to total assets (including all capital assets) less total liabilities. Net Assets
reflect the total productive investment in the utility system.
Operating Activities
The Glenview water system receives potable water from Lake Michigan through the Village of
Wilmette. Glenview purchases water from the Village of Wilmette for $1.87/1,000 gallons. This rate
is valid through December 2020 with the next contractual increase taking effect January 2021. The
major cost of operations in this fund is the cost of the water Glenview purchases and the transmission
costs. The cost of water is 59% of all expenses within the fund. The 2021 budgeted revenues are
$6,245,615 and budgeted expenses are $4,898,772.
Customers
Revenues are derived from contracts with the water systems that purchase the water from Glenview.
Anticipated revenues in excess of expenses are used as transfers to other funds to provide resources
for Village-wide capital improvements and as a return on investment for the operations of the system.
Wholesale Water Fund - Cash Analysis
The following cash flow displays a positive cash balance at the end of 2021. This cash analysis differs
from the fund balance statement by separating cash from the net assets.
FY 2019 FY 2020 FY 2020 FY 2021
Actual Budget Projected Budget
238,363 482,564 482,564 1,270,686
Receipts from Users 2,427,469 3,868,458 4,302,162 6,241,615
Investment Income 6,350 9,000 7,000 4,000
Transfer In - - - -
2,433,819 3,877,458 4,309,162 6,245,615
Operating Expenses 1,308,284 2,441,396 2,372,066 3,366,557
Change in Investments - - - -
Transfer Out 881,334 1,149,974 1,148,974 1,532,215
2,189,618 3,591,370 3,521,040 4,898,772
244,201 286,088 788,122 1,346,843
Capital - - - -
- - - -
244,201 286,088 788,122 1,346,843
482,564 768,652 1,270,686 2,617,529 Ending Cash and Investments
Wholesale Water
Cash Analysis
Beginning Cash and Investments
Cash Receipts
Total Cash Receipts
Non-Capital Cash Outlays
Total Non-Capital Cash Outlays
Subtotal Net Change in Cash
Capital Cash Expenses
Total Capital Cash Outlays
Total Net Change in Cash Village of Glenview Adopted 2021 Budget 93
Fiscal Year Fiscal Year
2019 Projected 2021
Actual Budget Budget Budget
$1,699,248 $1,682,714 $1,682,714 $2,470,836
Budgeted Revenues
Charges for Services 2,283,297 3,868,458 4,302,162 6,241,615
Investment Income 6,350 9,000 7,000 4,000
Other Revenues 3,266 - - -
Total Revenues 2,292,913 3,877,458 4,309,162 6,245,615
Budgeted Expenditures
Operating Expenditures
Personnel 119,997 121,177 116,499 125,479
Contractual 1,215,778 2,241,833 2,179,181 3,107,619
Commodities 10,233 57,713 54,713 105,426
Other Charges 62,816 - - -
Total Operating Expenditures 1,408,825 2,420,723 2,350,393 3,338,524
Other Expenditures
Interfund Charges 19,289 20,673 20,673 28,033
Transfer Out 881,334 1,149,974 1,149,974 1,532,215
Total Other Expenditures 900,623 1,170,647 1,170,647 1,560,248
Total Expenditures 2,309,448 3,591,370 3,521,040 4,898,772
Surplus/(Deficit)(16,534) 286,088 788,122 1,346,843
Ending Fund Balance/
Net Position $1,682,714 $1,968,802 $2,470,836 $3,817,679
Wholesale Water Fund Summary
Fiscal Year 2020
Beginning Fund Balance/
Net Position
Village of Glenview Adopted 2021 Budget 94
Commuter Parking Fund
Description
The Commuter Parking Fund is an enterprise fund which means the revenues, expenses, transfers and
financial results are accounted for through full accrual accounting. These funds are used to account
for the operations associated with the two commuter parking lots downtown and at the Glen. The
financial position of the Fund is determined by the Change in Net Assets at year-end. Net Assets are
equal to total assets (including all capital assets) less total liabilities.
The Village maintains commuter parking lots and related facilities at both train stations located
downtown and at the Glen. The downtown station offers both METRA and Amtrak service, while the
Glen station only offers METRA service. In response to the decline in commuter parking permit
purchases due to COVID-19, the Village is offering discounted parking annual and semi-annual
permits and adding a monthly option in 2021. The Village offers a daily parking fee of $2.00 per day
which will remain the same in 2021. The table below shows the 2020 rates and 2021 rates. METRA
allows the sale of a limited number of parking permits.
PERMIT TYPE
2020
Permit
Cost
Temporary
2021
Permit Cost ‐
50% Discount
Temporary
2021
Monthly
Amount*
Resident Semi‐Annual $ 150 $ 75 $ 12.50
Non‐Resident Semi‐Annual $ 200 $ 100 $ 16.75
Resident Annual $ 300 $ 150 $ 12.50
Non‐Resident Annual $ 400 $ 200 $ 16.75
Resident Motorcycle Annual $ 100 $ 50 $ 4.25
Non‐Resident Motorcycle Annual $ 135 $ 68 $ 5.75
Daily Fee $ 2 $ 2
*Rounded for processing simplicity
Operating Activities
The Public Works Department is primarily responsible for maintaining the buildings and parking lots
at the train stations. The Public Works Department manages snow removal, landscaping, tree
plantings, parking machine maintenance, asphalt and street lighting repairs and the long term capital
improvements of the building structures and general maintenance. The Records division within the
Administrative Services Department manages parking permit sales and parking citation collections.
The 2021 expense budget is $572,660 and estimated revenues are $228,840. Commuter Parking
revenues are down due to significant and historic underutilization. The Village has worked with some
vendors to reduce service and costs related to snow plowing and hauling that will not be needed.
Village of Glenview Adopted 2021 Budget 95
Commuter Parking Fund - Cash Analysis
The following cash flow displays a positive cash balance at the end of 2021. This cash analysis
differs from the fund balance statement by separating cash from the net assets.
FY 2019 FY 2020 FY 2020 FY 2021
Actual Budget Projected Budget
1,673,954 1,838,369 1,838,369 1,515,778
Receipts from Users 688,617 658,897 221,910 210,940
Investment Income 21,277 29,600 33,300 17,900
Transfer In - - - -
709,894 688,497 255,210 228,840
Operating Expenses 545,479 865,385 577,801 572,660
Change in Investments - - - -
Transfer Out - - - -
545,479 865,385 577,801 572,660
164,415 (176,888) (322,591) (343,820)
Capital - - - -
- - - -
164,415 (176,888) (322,591) (343,820)
1,838,369 1,661,481 1,515,778 1,171,958 Ending Cash and Investments
Commuter Parking
Cash Analysis
Beginning Cash and Investments
Cash Receipts
Total Cash Receipts
Non-Capital Cash Outlays
Total Non-Capital Cash Outlays
Subtotal Net Change in Cash
Capital Cash Expenses
Total Capital Cash Outlays
Total Net Change in Cash
Village of Glenview Adopted 2021 Budget 96
Fiscal Year Fiscal Year
2019 Projected 2021
Actual Budget Actual Budget
$3,848,578 $3,930,277 $3,930,277 $3,607,686
Budgeted Revenues
Charges for Services 686,160 658,897 221,910 210,940
Investment Income 42,430 29,600 33,300 17,900
Other Revenues 2,651 - - -
Total Revenues 731,241 688,497 255,210 228,840
Budgeted Expenditures
Operating Expenditures
Personnel 87,847 89,599 87,919 68,586
Contractual 269,408 456,611 192,463 197,576
Commodities 23,193 70,074 48,318 58,560
Other Charges 84,979 - - -
Capital Outlay (76,800) - - -
Total Operating Expenditures 388,627 616,284 328,700 324,722
Other Expenditures
Interfund Charges 260,914 249,101 249,101 247,938
Total Other Expenditures 260,914 249,101 249,101 247,938
Total Expenditures 649,542 865,385 577,801 572,660
Surplus/(Deficit)81,699 (176,888) (322,591) (343,820)
$3,930,277 $3,753,389 $3,607,686 $3,263,866Net Position
Commuter Parking Fund Summary
Fiscal Year 2020
Beginning Fund Balance/
Net Position
Ending Fund Balance/
Village of Glenview Adopted 2021 Budget 97
VILLAGE OF GLENVIEW
INTERNAL SERVICE FUNDS
Village of Glenview Adopted 2021 Budget 98
Municipal Equipment Repair Fund
Description
Internal service funds are used to report any activity that provides goods or services to other funds,
departments, or agencies of the primary government and its component units, or to other governments, on
a cost recovery basis.
The Village of Glenview, Illinois, has established a Maintenance Equipment Repair Fund (MERF) to
account for the cost of labor, equipment, parts and contracted professional services. These resources are
used to maintain and repair all of the Village’s vehicles and pieces of equipment, as well as the cost of fuel
consumed by these assets. The Fleet Services staff is responsible for the development, implementation and
maintenance of a preventative maintenance schedule for all vehicles and equipment, as well as all other
repairs that are needed. Proper preventative maintenance is necessary to ensure all vehicles and equipment
meets their full useful life expectancy.
Revenues
MERF is funded through charges for services for the maintenance and repair of vehicles and equipment.
The Fleet Services Division, of the Public Works Department, bills participating departments on a quarterly
basis for services rendered. These charges include an administration fee, labor, fuel, parts, and outside
repairs. MERF also receives revenue from other agencies; the Village of Golf Police Department, Glenview
Park District, Glenview Library, School District #34, Northern Illinois Public Safety Training Academy
(NIPSTA), and Mutual Aid Box Alarm System (MABAS) that use its services and fuel.
Expenditures
The largest expense of the Fund is the cost of fuel. The Village’s cost of fuel per gallon increased in both
2017 and continued that trend into 2018. In July of 2019, the State’s new gas tax went into effect and raised
the price of gasoline by $0.19 and diesel by $0.24. The 2020 rate decreased due to the impact of COVID
with the demand for fuel decreasing.
Fuel Expenditures
Year Total billing by
Fleet Services
Fuel
(Wholesale)
Percentage of
total
Total gallons
billed
Average price per
gallon (Wholesale)
2016 $1,290,325 $250,960 19.45% 149,623.50 $1.68
2017 $1,300,337 $292,863 22.52% 137,609.30 $2.13
2018 $1,282,647 $305,974 23.85% 134,870.71 $2.27
2019 $1,291,103 $318,528 24.67% 140,701.17 $2.26
2020 $787,730 $200,000 25.37% 108,108.11 $1.85
2021 $1,288,370 $315,000 24.44% 137,766.30 $2.28
Professional services constitute the next largest use of non-personnel expenses in the MERF. The Village
uses professional services for vehicle and equipment maintenance that it cannot provide in a cost effective
manner with its own staff and equipment (e.g., body work, car washing services, work requiring specialized
diagnostic tools, etc.). The Village also utilizes professional services to provide virtually all maintenance
for light- and medium-duty vehicles, as it has two local dealerships that provide these services at
competitive rates.
Fund Balance
The Charges for Services rendered through MERF are intended to cover the operating expenses of the Fleet
Services Division. The MERF fund balance is to be managed to a cash balance approximating the
expenditures for the first four months of the following year. Operating costs are an estimate and actual
results may slightly fluctuate from the budget on an annual basis.
Village of Glenview Adopted 2021 Budget 99
Fiscal Year Fiscal Year
2019 Projected 2021
Actual Budget Actual Budget
$389,215 $614,003 $614,003 $736,379
Budgeted Revenues
Charges for Services 1,471,409 1,323,761 1,321,761 1,316,910
Investment Income 70 50 100 50
Other Revenues 111,311 113,250 80,500 113,500
Total Revenues 1,582,790 1,437,061 1,402,361 1,430,460
Budgeted Expenditures
Operating Expenditures
Personnel 410,838 437,521 433,912 437,454
Contractual 332,107 360,502 315,355 365,355
Commodities 537,658 562,070 455,500 551,625
Other Charges 2,080 3,500 2,500 3,500
Total Operating Expenditures 1,282,683 1,363,593 1,207,267 1,357,934
Other Expenditures
Interfund Charges 75,319 72,718 72,718 72,498
Total Other Expenditures 75,319 72,718 72,718 72,498
Total Expenditures 1,358,002 1,436,311 1,279,985 1,430,432
Surplus/(Deficit)224,788 750 122,376 28
$614,003 $614,753 $736,379 $736,407Net Position
Municipal Equipment Repair Fund Summary
Fiscal Year 2020
Beginning Fund Balance/
Net Position
Ending Fund Balance/
Village of Glenview Adopted 2021 Budget 100
Capital Equipment Replacement Fund
Description
Internal service funds are used to report any activity that provides goods or services to other funds,
departments, or agencies of the primary government and its component units, or to other
governments, on a cost recovery basis.
The Capital Equipment Replacement Fund (CERF) accounts for the funds annually set aside for
the timely replacement of vehicles and equipment that meet the current business operation.
Equipment includes computers, printers, copiers, data storage devices, scanners,
telecommunications equipment, vehicles and fleet shop equipment. The Village Board established
a CERF policy in 2005 that recorded assets and contributions in accordance with GASB 34. The
Board updated the CERF policy in 2009 and again in 2011 to smooth annual contributions and to
set a revised fund balance level. During 2017, a review of the current CERF policy was performed
and it was concluded that a lower accumulated reserve of 37% was suitable to maintain an adequate
fund balance.
Revenues
Annual department Charges for Services are calculated amounts based on the accumulated reserve
needs per asset, proceeds from the Sale of Assets, and Interest Income. The accumulated reserve
needs are based on the determined life of an asset and replacement value. Charges for Services
are budgeted by department. CERF Charges for Services will be expensed in the department
operating budget and recorded as revenue in CERF. Assets begin to receive a CERF contribution
in the year subsequent to purchase. Once an asset is fully funded, no additional charges for service
will be expensed. For purposes of this policy, “fully funded” shall mean that the Accumulated
Reserve balance is equal to or greater than the asset’s replacement cost.
Expenditures
The only expenditures made within the Fund are for replacement of vehicles and equipment that
have been fully funded through Charges for Services in previous years. The 2021 Budget
appropriates $1,994,112 for the replacement of assets, including IT electronic equipment and work
station components, 70 police body cameras, a sidewalk plow, 2 pressure washers, a step-van, a
multi-purpose trailer, a fire engine truck, and an ambulance.
Fund Balance
CERF is to maintain a fund balance target of 37% of accumulated reserves according to the
replacement schedule; this amount has been determined to be sufficient to meet the Village’s
annual vehicle and equipment replacement needs. The accumulated reserve of 37% was
maintained for the 2021 Budget.
Village of Glenview Adopted 2021 Budget 101
Fiscal Year Fiscal Year
2019 Projected 2021
Actual Budget Actual Budget
$6,305,809 $7,768,034 $7,768,034 $7,666,004
Budgeted Revenues
Charges for Services 2,217,594 2,153,193 2,153,193 2,153,193
Intergovernmental 187,715 - - -
Investment Income 134,757 102,000 119,000 56,000
Other Revenues 7,526 78,600 10,000 7,000
Total Revenues 2,547,593 2,333,793 2,282,193 2,216,193
Budgeted Expenditures
Operating Expenditures
Commodities 277,643 262,239 246,443 224,043
Capital Outlay 807,725 3,167,968 2,137,780 1,770,069
Total Operating Expenditures 1,085,368 3,430,207 2,384,223 1,994,112
Total Expenditures 1,085,368 3,430,207 2,384,223 1,994,112
Surplus/(Deficit)1,462,225 (1,096,414) (102,030) 222,081
$7,768,034 $6,671,620 $7,666,004 $7,888,085
Ending Fund Balance/
Net Position
Capital Equipment Replacement Fund Summary
Fiscal Year 2020
Beginning Fund Balance/
Net Position
Village of Glenview Adopted 2021 Budget 102
Insurance and Risk Fund
Description
Internal service funds are used to report any activity that provides goods or services to other funds,
departments, or agencies of the primary government and its component units, or to other
governments, on a cost recovery basis. The Insurance and Risk Fund accounts for the financial
activity of the Village’s employee benefits and risk management programs. These programs are
subdivisions of the Human Resources Division.
Revenues
The primary revenue of the fund is Charges for Services received from operating departments,
which funds health insurance, general liability premiums, property casualty claims, workers’
compensation premiums and claims, as well as operating costs within the fund. The long-term
model of the fund is for revenues to cover all expenditures in a given year. Plan design changes
were implemented in 2020 based on feedback from employees and contributions were adjust for
non-union staff. The chart below illustrates the percentage of employee contributions budgeted
for their health insurance plan. The HMO Blue Advantage plan was eliminated in 2021.
Non Union and
Non-Sworn
Non Union
and Sworn
Dispatch
Union
Fire
Union
Police
Union
PW
Union
2021 Health Insurance Employee Contributions
HMO Illinois 15% 15% 15% 15% 15% 15%
PPO 15% 15% 15% 15% 15% 15%
2020 Health Insurance Employee Contributions
HMO Blue
Advantage 15% 15% 15% 15% 15% 15%
HMO Illinois 15% 15% 15% 15% 15% 15%
PPO 15% 15% 15% 15% 15% 15%
2019 Health Insurance Employee Contributions
HMO Blue
Advantage 12% 16% 16% 16% 16% 16%
HMO Illinois 14% 16% 16% 16% 16% 16%
PPO 18% 20% 19% 20% 20% 20%
Expenditures
The primary expenditures of the fund are health insurance, property casualty claims, workers
compensation claims and a non-cash expense for incurred but not reported claims. This non-cash
adjustment decreases or increases the liability for incurred but not reported claims based on an
annual actuary study, the 2021 budgeted adjustment is a debit to expense in the amount of $69,846.
The 2021 health insurance premiums are $6,163,321, which is 72% of the budgeted expenditures.
The 2021 premiums are budgeted to increase over the 2020 projection by 4.6%, mainly due to
premium increases.
Village of Glenview Adopted 2021 Budget 103
Fiscal Year Fiscal Year
2019 Projected 2021
Actual Budget Actual Budget
$5,786,479 $6,125,044 $6,125,044 $5,907,626
Budgeted Revenues
Charges for Services 7,592,208 7,625,470 7,610,378 8,009,818
Investment Income 476,720 128,000 106,000 43,000
Other Revenues 34,154 - - -
Total Revenues 8,103,081 7,753,470 7,716,378 8,052,818
Budgeted Expenditures
Operating Expenditures
Personnel 598,561 670,594 589,498 610,731
Contractual 6,911,258 7,205,568 7,087,539 7,622,003
Commodities 91 - - -
Other Charges 4,606 12,835 6,760 7,260
Total Operating Expenditures 7,514,516 7,888,997 7,683,797 8,239,994
Other Expenditures
Transfer Out 250,000 250,000 250,000 250,000
Total Other Expenditures 250,000 250,000 250,000 250,000
Total Expenditures 7,764,516 8,138,997 7,933,797 8,489,994
Surplus/(Deficit)338,566 (385,527) (217,419) (437,176)
$6,125,044 $5,739,517 $5,907,626 $5,470,450
Insurance and Risk Fund Summary
Fiscal Year 2020
Beginning Fund Balance/
Net Position
Ending Fund Balance/
Net Position
Village of Glenview Adopted 2021 Budget 104
Facility Repair and Replacement Fund
Description
Internal service funds are used to report any activity that provides goods or services to other funds,
departments, or agencies of the primary government and its component units, or to other
governments, on a cost recovery basis.
The Facility Repair and Replacement Fund (FRRF) was created in 2006 for the purpose of setting
aside resources for the major repairs and replacement of Village building components. The original
fund balance was the result of a one-time transfer from the Capital Equipment Replacement Fund
(CERF). In 2016, the Village Board of Trustees reviewed and approved methodology similar to
CERF to accumulate funds annually for major repairs and system replacements to Village-owned
facilities.
Revenues
In 2021, annual Charges for Services were calculated by department based on the accumulated
reserve needs per asset. The accumulated reserve needs are based on the determined life of an asset
and replacement value. Charges for Services are budged by department. FRRF Charges for
Services will be expensed in the department operating budget and recorded as revenue in FRRF.
Assets begin to receive a FRRF contribution in the year subsequent to purchase. Once an asset is
fully funded, no additional charges for service will be expensed. For the purposes of this
methodology, “fully funded” shall mean that the Accumulated Reserve balance is equal to or
greater than the asset’s replacement cost.
Expenditures
Expenditures are solely for the repair or replacement of existing Village facilities. The 2021
budget appropriates $2,058,159 to be spent on capital facility improvements. This budget includes
roof, masonry, and HVAC improvements to the West Lake Pump Station and cost estimates for
use in future updates to the FRRF implementation.
Fund Balance
FRRF is to maintain a fund balance target of 35% of accumulated reserves according to the
replacement schedule; this amount has been determined to be sufficient to meet the Village’s
annual building component repair and replacement needs. The 2021 Budget calculated Charges
for Services to the operating departments using the 35% of accumulated reserves as the fund
balance target.
Village of Glenview Adopted 2021 Budget 105
Fiscal Year Fiscal Year
2019 Projected 2021
Actual Budget Actual Budget
$2,628,479 $3,264,484 $3,264,484 $3,649,596
Budgeted Revenues
Charges for Services 1,107,390 1,108,316 1,108,316 1,520,018
Investment Income 51,318 42,000 34,000 18,000
Other Revenues 19,662 - - -
Transfers In - - - 170,000
Total Revenues 1,178,370 1,150,316 1,142,316 1,708,018
Budgeted Expenditures
Operating Expenditures
Personnel 16,824 17,722 16,026 25,642
Contractual 204,528 535,059 391,941 2,033,159
Capital Outlay 321,014 101,236 349,237 25,000
Total Operating Expenditures 542,365 654,017 757,204 2,083,801
Other Expenditures
Transfer Out - - - -
Total Other Expenditures - - - -
Total Expenditures 542,365 654,017 757,204 2,083,801
Surplus/(Deficit)636,005 496,299 385,112 (375,783)
$3,264,484 $3,760,783 $3,649,596 $3,273,813Net Position
Facility Repair and Replacement Fund Summary
Fiscal Year 2020
Beginning Fund Balance/
Net Position
Ending Fund Balance/
Village of Glenview Adopted 2021 Budget 106
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Village of Glenview Adopted 2021 Budget 107
VILLAGE OF GLENVIEW
TRUST AND AGENCY FUNDS
Village of Glenview Adopted 2021 Budget 108
Overview of Trust and Agency Funds
Trust and Agency funds are used to report assets held in a trustee or agency capacity for others
and which therefore cannot be used to support the government’s own programs. There are three
types of trust and agency funds that the Village of Glenview utilizes.
Pension Trust Funds – used to report resources that are required to be held in trust for the
members and beneficiaries of defined contribution plans, other post employment benefit
plans, or other employee benefit plans
o Police Pension Fund
o Firefighters’ Pension Fund
Escrow Funds – deposits held by the government as surety that contractors complete work
they have committed to
o Escrow Deposit Fund
Agency Funds – used to report resources held by the reporting government in a purely
custodial capacity (assets equal liabilities). Agency funds typically involve only the
receipt, temporary investment, and remittance of fiduciary resources to individuals, private
organizations, or other governments
o Special Service Area Bond Fund
o Joint Emergency Telephone Systems Board Fund
Village of Glenview Adopted 2021 Budget 109
Police Pension Fund
The Village’s sworn police employees participate in the Police Pension Employee’s Retirement
System (PPERS). PPERS functions for the benefit of these employees and is governed by a five-
member pension board consisting of two members appointed by the Village’s President, one
elected pension beneficiary and two elected police employees. The Village and PPERS
participants are obligated to fund all PPERS costs based upon actuarial valuations. The State of
Illinois is authorized to establish benefit levels and the Village is authorized to approve the
actuarial assumptions used in the determination of contribution levels. Although it possesses many
of the characteristics of a legally separate government, the PPERS is reported as if it were part of
the Village for budgetary purposes because of the Village’s fiduciary responsibility to the Pension.
Fiscal Year Fiscal Year
2019 Projected 2021
Actual Budget Actual Budget
$74,378,023 $85,370,350 $85,370,350 $91,125,016
Budgeted Revenues
Charges for Services 2,460,430 3,428,510 3,428,510 3,428,510
Investment Income 12,993,371 5,550,000 7,140,351 6,150,000
Other Revenues 701,306 736,313 797,721 841,596
Total Revenues 16,155,107 9,714,823 11,366,582 10,420,106
Budgeted Expenditures
Operating Expenditures
Personnel 5,015,960 5,126,004 5,451,203 5,659,900
Contractual 146,821 151,913 160,713 176,785
Total Operating Expenditures 5,162,780 5,277,917 5,611,916 5,836,685
Total Expenditures 5,162,780 5,277,917 5,611,916 5,836,685
Surplus/(Deficit)10,992,327 4,436,906 5,754,666 4,583,421
$85,370,350 $89,807,256 $91,125,016 $95,708,437Net Position
Fiscal Year 2020
Beginning Fund Balance/
Net Position
Ending Fund Balance/
Village of Glenview Adopted 2021 Budget 110
Firefighters’ Pension Fund
The Village’s firefighters participate in the Firefighters’ Pension. The pension provides retirement
benefits to firefighters and is governed by a five-member pension board consisting of the two
Village President appointees, two elected fire employees, and one elected pension beneficiary.
The Village and the participants are obligated to fund all pension costs based upon actuarial
valuations. The State of Illinois is authorized to establish benefit levels and the Village is
authorized to approve the actuarial assumptions used in the determination of contribution levels.
Although it possesses many of the characteristics of a legally separate government, the
Firefighters’ Pension Fund is reported as if it were part of the Village for budgetary purposes
because of the Village’s fiduciary responsibility to the Pension.
Fiscal Year Fiscal Year
2019 Projected 2021
Actual Budget Actual Budget
$79,578,281 $93,470,657 $93,470,657 $98,795,404
Budgeted Revenues
Charges for Services 4,036,671 5,112,536 5,112,536 5,761,921
Investment Income 15,588,494 6,000,000 6,542,946 6,800,000
Other Revenues 868,289 861,367 860,912 908,262
Total Revenues 20,493,453 11,973,903 12,516,394 13,470,183
Budgeted Expenditures
Operating Expenditures
Personnel 6,367,260 6,441,380 6,957,899 7,119,069
Contractual 233,818 238,787 233,748 257,122
Total Operating Expenditures 6,601,078 6,680,167 7,191,647 7,376,191
Total Expenditures 6,601,078 6,680,167 7,191,647 7,376,191
Surplus/(Deficit)13,892,376 5,293,736 5,324,747 6,093,992
$93,470,657 $98,764,393 $98,795,404 $104,889,396Net Position
Fiscal Year 2020
Beginning Fund Balance/
Net Position
Ending Fund Balance/
Village of Glenview Adopted 2021 Budget 111
Escrow Deposit Fund
The Escrow Deposit Fund is used to account for deposits held by the Village from contractors.
The deposits are invested by the Village and the income derived is transferred to the Corporate
Fund after deposits are either used or returned. Excess fund balances are transferred to the Capital
Improvements Fund at the direction of the Village Board of Trustees when there are sufficient
funds to provide resources for projects in other funds as needed.
Fiscal Year Fiscal Year
2019 Projected 2021
Actual Budget Actual Budget
$1,203,408 $1,239,317 $1,239,317 $1,258,317
Budgeted Revenues
Investment Income 29,576 28,000 19,000 10,000
Other Revenues 6,333 - - -
Total Revenues 35,909 28,000 19,000 10,000
Budgeted Expenditures
Other Expenditures
Transfer Out - - - -
Total Other Expenditures - - - -
Total Expenditures - - - -
Surplus/(Deficit)35,909 28,000 19,000 10,000
$1,239,317 $1,267,317 $1,258,317 $1,268,317Net Position
Fiscal Year 2020
Beginning Fund Balance/
Net Position
Ending Fund Balance/
Village of Glenview Adopted 2021 Budget 112
Special Service Area Bond Fund
Special Service Area (SSA) bonds are not obligations of the Village because they are secured by
the levy of taxes on the real property within the special service area. The Village is in no way
liable for repayment, but is only acting as the agent for the property owners in levying and
collecting the assessments and forwarding the collections to the bondholders. The Village prepares
a budget to reflect the amounts of assessments that need to be collected and amount of principal,
interest and service fees required to retire the debt for non-operating planning purposes only.
Fiscal Year Fiscal Year
2019 Projected 2021
Actual Budget Actual Budget
$466,974 $496,878 $496,878 $519,701
Budgeted Revenues
Taxes 365,191 358,372 358,372 351,161
Investment Income 5,962 4,650 3,100 2,800
Total Revenues 371,153 363,022 361,472 353,961
Budgeted Expenditures
Operating Expenditures
Other Charges 230,734 226,280 226,280 221,901
Total Operating Expenditures 230,734 226,280 226,280 221,901
Other Expenditures
Transfer Out 110,515 112,369 112,369 109,328
Total Other Expenditures 110,515 112,369 112,369 109,328
Total Expenditures 341,249 338,649 338,649 331,229
Surplus/(Deficit)29,904 24,373 22,823 22,732
$496,878 $521,251 $519,701 $542,433Net Position
Fiscal Year 2020
Beginning Fund Balance/
Net Position
Ending Fund Balance/
Village of Glenview Adopted 2021 Budget 113
Joint Emergency Telephone Systems Board Fund
The Joint Emergency Telephone Systems Board (JETSB) fund was established in 2017 to comply
with the 9-1-1 Consolidation Legislation (P.A. 99-0006). Major points of the legislation included
the requirement for any 9-1-1 center serving less than a population of 25,000 consolidate by July
1, 2017; the creation a uniform statewide 9-1-1 surcharge and centralized collection and
distribution of 9-1-1 surcharges under the Illinois State Police (ISP); and the requirement that any
emergency telephone systems board (ETSB) without a public safety answering point (PSAP) in its
jurisdiction be consolidated through an intergovernmental agreement with an existing ETSB to
create a joint ETSB. The JETSB Board is comprised of one member per municipality.
The JETSB fund is used to account for 9-1-1 surcharge fees received monthly from the ISP for
each member municipality. Municipalities submit 9-1-1 eligible expenditures (per the legislation)
to the JETSB Board to request disbursement of its respective surcharge revenues. The funds
received and disbursed from this fund are revenues and expenditures of the member agencies and
are not included in the Village’s budget.
Village of Glenview Adopted 2021 Budget 114
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Village of Glenview Adopted 2021 Budget 115
VILLAGE OF GLENVIEW
CAPITAL PROJECT FUNDS
Village of Glenview Adopted 2021 Budget 116
Capital Project Funds
These funds account for the expenditures related to capital improvement projects for governmental
funds. Revenues include anticipated or actual bond proceeds and transfers from other funds for
their respective projects. Expenditures for capital projects of Enterprise Funds are shown within
that section. A list of capital projects is included within the Capital Spending Section of this
document.
For the Capital Projects Fund, a series of public meetings and presentations to the Board of
Trustees occur with this portion of the budget. The Capital Improvement Program (CIP) is
developed separately from the operating budget. However, while separate, this budget is not
independent, as it relies on revenues from the operating funds for its capital sources. Accordingly,
operational needs of the departments come first in determining use of expendable resources. Other
sources of revenue for this fund include governmental activity long-term debt proceeds and
developer deposits. These are the primary reasons why the fund ends a given year with a fund
balance, as these proceeds are not always spent in the year received.
Capital Projects Fund: This fund is supported primarily by a Transfer In from the Corporate
Fund. The Capital Projects Fund has $11,363,071 in expenditures for 2021 projects. These
projects are primarily road reconstruction and related underground infrastructure improvements,
road resurfacing and storm water projects.
Glen Capital Projects Fund: The Tax Increment Financing District supports the Glen Capital
Projects Fund, which has no expenditures budgeted for 2021.
Permanent Fund: The Village Permanent Fund is used to accumulate proceeds from the sale of
land at the Village’s Glen Tax Increment Financing (TIF) District, and to provide resources for
village-wide improvements outside of the TIF district. The fund also is allowed to provide short-
term liquidity for TIF district expenses. Twenty percent of all land sales in the TIF district are
dedicated revenue to the Village Permanent Fund. The revenue for this fund includes investment
income.
Motor Fuel Tax Fund: The Illinois Motor Fuel Tax (MFT) Fund includes both state and local taxes
for the privilege of operating motor vehicles on public highways and operating recreational watercraft
on the waters of the State or local roads. In 2019, the State of Illinois doubled the motor fuel tax from
$0.19 per gallon to $0.38 per gallon. The diesel motor fuel tax also increased by an additional $0.24
to a new rate of $0.455 per gallon. The State legislation also included a provision to automatically
raise the tax every July 1 by the rate of inflation prior to March of that year, and not to exceed 1 cent.
The new rates effective July 1, 2020 are $0.387 per gallon of gasoline and $0.462 per gallon of diesel
fuel. The State of Illinois distributes 54.4% of the monies to local taxing districts based on a statutory
formula. In 2020 the Village appropriated $1,700,000 of prior year Motor Fuel Tax fund balances for
2020 projects. The Local Motor Fuel Tax (LMFT) was initially approved by the Village Board in
2010 at a rate of $0.02 per gallon. During the 2017 budget process, the Village Board approved an
additional $0.02 per gallon, making the LMFT rate $.04 per gallon beginning January 1, 2017. The
MFT and LMFT are expected to generate approximately $1,764,000 and $826,102, respectively for
the resurfacing of village roadways in 2021.
Expenditures of Illinois MFT funds require the supervision and approval of the Illinois Department
of Transportation (IDOT). The corporate authorities of the municipality must adopt an ordinance
or resolution appropriating the MFT funds and stating how the funds will be used.
Village of Glenview Adopted 2021 Budget 117
Fiscal Year Fiscal Year
2019 Projected 2021
Actual Budget Actual Budget
$1,070,619 $2,275,561 $2,275,561 $5,282,399
Budgeted Revenues
Intergovernmental 671,615 629,000 1,067,694 927,043
Investment Income 35,333 29,000 24,000 10,000
Other Revenues 58,665 - 100,000 -
SSA Contribution - 882,000 882,000 273,200
Transfers In 11,306,334 12,573,024 10,573,024 8,090,215
Total Revenues 12,071,947 14,113,024 12,646,718 9,300,458
Budgeted Expenditures
Operating Expenditures
Other Charges 24,371 24,370 24,371 24,371
Capital Outlay 166,822 - - -
Total Operating Expenditures 191,193 24,370 24,371 24,371
Other Expenditures
Capital Projects 10,675,812 15,361,879 9,615,509 11,363,071
Total Other Expenditures 10,675,812 15,361,879 9,615,509 11,363,071
Total Expenditures 10,867,004 15,386,249 9,639,880 11,387,442
Surplus/(Deficit)1,204,942 (1,273,225) 3,006,838 (2,086,984)
$2,275,561 $1,002,337 $5,282,399 $3,195,415
Capital Projects Fund Summary
Fiscal Year 2020
Beginning Fund Balance
Ending Fund Balance
Village of Glenview Adopted 2021 Budget 118
Fiscal Year Fiscal Year
2019 Projected 2021
Actual Budget Actual Budget
$94,319 $100,171 $100,171 $104,265
Budgeted Revenues
Investment Income 2,986 3,600 1,200 1,000
Transfers In 89,358 2,894 2,894 -
Total Revenues 92,344 6,494 4,094 1,000
Budgeted Expenditures
Other Expenditures
Capital Projects 86,492 - - -
Total Other Expenditures 86,492 - - -
Total Expenditures 86,492 - - -
Surplus/(Deficit)5,852 6,494 4,094 1,000
$100,171 $106,665 $104,265 $105,265
Glen Capital Projects Fund Summary
Fiscal Year 2020
Beginning Fund Balance
Ending Fund Balance
Village of Glenview Adopted 2021 Budget 119
Fiscal Year Fiscal Year
2019 Projected 2021
Actual Budget Actual Budget
$28,877,556 $29,515,259 $29,515,259 $29,846,259
Budgeted Revenues
Charges for Services - 156,000 156,000 156,000
Investment Income 593,534 150,000 175,000 100,000
Other Revenues 44,193 1,535,518 - 1,535,518
Total Revenues 637,727 1,841,518 331,000 1,791,518
Budgeted Expenditures
Operating Expenditures
Contractual 24 131,421 - 131,421
Total Operating Expenditures 24 131,421 - 131,421
Other Expenditures
Transfer Out - 1,000,000 - 1,000,000
Total Other Expenditures - 1,000,000 - 1,000,000
Total Expenditures 24 1,131,421 - 1,131,421
Surplus/(Deficit)637,703 710,097 331,000 660,097
$29,515,259 $30,225,356 $29,846,259 $30,506,356
Permanent Fund Summary
Fiscal Year 2020
Beginning Fund Balance
Ending Fund Balance
Village of Glenview Adopted 2021 Budget 120
Fiscal Year Fiscal Year
2019 Projected 2021
Actual Budget Actual Budget
$1,854,138 $2,188,608 $2,188,608 $658,119
Budgeted Revenues
Intergovernmental 2,362,109 2,907,891 2,346,058 2,620,102
Investment Income 59,139 49,600 50,200 22,400
Other Revenues 8,721 - - -
Transfers In - - 420,000 -
Total Revenues 2,429,970 2,957,491 2,816,258 2,642,502
Budgeted Expenditures
Other Expenditures
Capital Projects 2,095,500 4,607,889 4,346,747 2,620,102
Total Other Expenditures 2,095,500 4,607,889 4,346,747 2,620,102
Total Expenditures 2,095,500 4,607,889 4,346,747 2,620,102
Surplus/(Deficit)334,470 (1,650,398) (1,530,489) 22,400
$2,188,608 $538,210 $658,119 $680,519
Motor Fuel Tax Fund Summary
Beginning Fund Balance
Ending Fund Balance
Fiscal Year 2020
Village of Glenview Adopted 2021 Budget 121
VILLAGE OF GLENVIEW
DEBT FUND
Village of Glenview Adopted 2021 Budget 122
Corporate Purpose Bonds Fund
Debt service funds are used to account for payment of principal and interest on bonded debt paid
from governmental fund resources. Long-term bonded debt of enterprise funds is recorded and
paid directly from the respective fund. A discussion of debt activity is included in the Capital
Spending and Debt Management section of this document.
There are two outstanding Corporate Purpose Bonds Fund debt issuances, General Obligation
Refunding Bond Series 2012B and General Obligation Purpose Bond Series 2013A, which was
issued for the purpose of financing the Municipal Building expansion, including the Village Hall
relocation. The 2013A bonds are abated every year as there are budgeted funds available in the
Corporate Fund for the debt service payment.
The Corporate Fund transfers to the Corporate Purpose Bonds Fund for both the 2012B and 2013A
debt. The 2012B debt amount is funded from property taxes and the 2013A debt amount is funded
from Corporate Fund revenues. The Corporate Purpose Bonds Fund then records the debt service
payments. The total 2021 budgeted expenditures are $2,214,532.
Fiscal Year Fiscal Year
2019 Projected 2021
Actual Budget Actual Budget
$468,727 $500,473 $500,473 $505,642
Budgeted Revenues
Investment Income 17,298 21,905 7,110 7,010
Transfers In 2,228,989 2,209,982 2,209,982 2,213,032
Total Revenues 2,246,286 2,231,887 2,217,092 2,220,042
Budgeted Expenditures
Operating Expenditures
Contractual 440 440 440 440
Other Charges 2,203,083 2,211,483 2,211,483 2,214,532
Total Operating Expenditures 2,203,523 2,211,923 2,211,923 2,214,972
Other Expenditures
Transfer Out 11,018 - - -
Total Other Expenditures 11,018 - - -
Total Expenditures 2,214,541 2,211,923 2,211,923 2,214,972
Surplus/(Deficit)31,746 19,964 5,169 5,070
$500,473 $520,437 $505,642 $510,712
Beginning Fund Balance
Ending Fund Balance
Fiscal Year 2020
Village of Glenview Adopted 2021 Budget 123
VILLAGE OF GLENVIEW
BUDGETS BY DEPARTMENT
Village of Glenview Adopted 2021 Budget 124
Department Summary
The Village of Glenview’s 2021 Budget represents a compilation of all departments working
together to present a structurally balanced budget. The Village has eight departments and a budget
spanning 23 funds. The Village has a fiduciary responsibility to be prudent in the expenditure of
public funds. In order to ensure that public funds are being spent efficiently and effectively and
to maintain the fund balance benchmarks set by Village policy, the goal is to present proposed
budgets that reflect controlled expenditures at the lowest level possible while still providing the
targeted level of service.
The structural balance of the budget is achieved through long-range financial planning in a
multitude of areas. The first is financial planning as it relates to sustainability. For each budget
year, a plan is incorporated which provides a three-year outlook and ensures that ongoing revenues
support ongoing expenditures and one-time revenues support one-time expenditures.
Second, each year the Village Manager, Department Heads and other department representatives
meet with the Village Board to develop Village-wide Administrative Goals that are both financial
and strategic in nature and are incorporated into each Department’s annual budget.
Third, every year, the Village of Glenview updates their 5-year Capital Improvement Plan, or CIP.
The plan prioritizes investments that will be made to the Village’s core infrastructure including
roadways, potable water mains, sanitary and storm sewers, along with other components. Projects
are evaluated based on feasibility, priority, available funding, and resident input. The 5-year plan
represents a significant undertaking and serves as a catalyst for maintaining a high quality of life,
supporting the local economy and fostering economic growth. The first year of the plan is
incorporated into the annual budget and the remaining four years are used for planning purposes
and community outreach. Projects may change from year to year depending on needs and funding
opportunities.
Fourth, the Village of Glenview has established a Capital Equipment Replacement Fund (CERF)
to encourage departments to reserve funds each year for the eventual replacement of existing
equipment and to avoid significant fluctuations in the operating budget from one year to the
next. Each department annually contributes to the reserve fund in order to have sufficient funds
on hand to replace the item at the end of its useful life. The plan is reviewed every year to evaluate
replacement costs and useful lives of existing assets and to identify possible future capital
equipment needs.
Fifth, the Village of Glenview has created a Facility Repair and Replacement Fund (FRRF) for the
purpose of setting aside resources for the major repairs and replacement of the various Village
buildings. The funding sources, other than charges for services, include investment income and
transfers from the enterprise funds for projects that improve the Public Works facilities and
Charges for Services.
The following three pages provide a synopsis of the relationship between departments and funds,
Village-wide budget by category of expenditure, funding source of expenditures, expenditures
broken out by department and number of full and part time positions by department. The
individual department budgets present the detailed expenditure plan for the current year compared
with expenditures from the previous two years.
Village of Glenview Adopted 2021 Budget 125
Funds
General √√√√√√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
Debt √
*Major Fund
Special
Revenue
Enterprise
Internal
Service
Trust &
Agency
Department/Fund Relationship
Commuter Parking Fund
Municipal Equipment Repair Fund
Capital Equipment Replacement Fund
Insurance and Risk Fund
Facility Repair and Replacement Fund
Special Tax Allocation Fund (TIF)*
Waukegan/Golf TIF Fund
Glenview Water Fund*
Glenview Sanitary Sewer Fund*
Wholesale Water Fund
Corporate Purpose Bonds Fund
Police Pension Fund
Firefighters' Pension Fund
Escrow Deposit Fund
Special Service Area Bond Fund
Joint Emergency Telephone Systems Board Fund
The following matrix shows the relationship between each Village Department and its associated funds
(excluding the Library).
Capital Projects Fund
Glen Capital Projects Fund
Permanent Fund*
Motor Fuel Tax Fund FireCommunity DevelopmentDepartmentsCorporate Fund*
Police Special Fund
Capital
Projects Village Manager's OfficeAdministrative ServicesPublic WorksPoliceForeign Fire Fund
Village of Glenview Adopted 2021 Budget 126
Fiscal Year Fiscal Year
2019 Projected 2021
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 49,659,749 51,460,139 50,416,116 52,030,626
Contractual 49,741,195 53,454,731 52,039,894 56,635,325
Commodities 3,274,108 3,968,882 3,665,803 3,935,875
Other Charges 18,316,460 20,473,083 19,941,418 21,034,960
Capital Outlay 1,467,198 3,512,204 2,553,817 1,894,959
Total Operating Expenditures 122,458,710 132,869,039 128,617,048 135,531,745
Other Expenditures
Interfund Charges 6,716,841 6,032,787 6,032,787 6,623,464
Capital Projects 15,474,364 26,516,594 19,390,527 21,581,148
Depreciation 2,096,143 - - -
Transfer Out 14,383,686 15,722,325 13,722,325 11,774,575
Total Other Expenditures 38,671,033 48,271,706 39,145,639 39,979,187
Total Expenditures 161,129,743 181,140,744 167,762,687 175,510,932
Funding Sources
Corporate Fund 73,668,387 79,388,697 75,359,185 73,512,095
Police Special Fund 10,097 15,000 6,800 19,890
Foreign Fire Fund 171,335 113,630 149,903 114,143
Waukegan/Golf TIF Fund 1,020,534 1,033,163 1,104,200 1,117,117
Special Tax Allocation Fund 30,920,674 28,713,646 28,831,210 29,777,131
Glenview Water Fund 12,015,895 15,383,930 14,350,630 17,456,324
Glenview Sanitary Fund 2,244,914 2,742,176 2,165,947 3,146,419
Wholesale Water Fund 2,309,448 3,591,370 3,521,040 4,898,772
Commuter Parking Fund 649,542 865,385 577,801 572,660
Municipal Equipment Replacement Fund 1,358,002 1,436,311 1,279,985 1,430,432
Capital Equipment Replacement Fund 1,085,368 3,430,207 2,384,223 1,994,112
Insurance and Risk Fund 7,764,516 8,138,997 7,933,797 8,489,994
Facility Repair and Replacement Fund 542,365 654,017 757,204 2,083,801
Police Pension Fund 5,162,780 5,277,917 5,611,916 5,836,685
Firefighters' Pension Fund 6,601,078 6,680,167 7,191,647 7,376,191
Escrow Deposit Fund - - - -
Special Service Area Bond Fund 341,249 338,649 338,649 331,229
Capital Projects Fund 10,867,004 15,386,249 9,639,880 11,387,442
Glen Capital Projects Fund 86,492 - - -
Village Permanent Fund 24 1,131,421 - 1,131,421
Motor Fuel Tax Fund 2,095,500 4,607,889 4,346,747 2,620,102
Corporate Purpose Bonds Fund 2,214,541 2,211,923 2,211,923 2,214,972
Total Funds Sources 161,129,743 181,140,744 167,762,687 175,510,932
Department Summary
All Funds and Departments
Fiscal Year 2020
Village of Glenview Adopted 2021 Budget 127
Fiscal Year Fiscal Year
2018 Projected 2021
Actual Budget Actual Budget
Expenditures By Department
Board of Trustees 443,641 477,911 439,607 505,280
General Government 49,378,932 48,740,170 46,408,499 45,034,651
Village Manager's Office 17,820,166 19,203,102 18,258,581 18,691,795
Administrative Services 7,068,667 9,873,944 8,478,354 8,259,511
Public Works 21,561,817 24,999,399 23,752,065 27,828,726
Police 18,792,229 20,502,444 20,039,606 21,048,371
Fire 24,318,652 25,392,212 25,893,521 27,221,404
Community Development 21,745,639 31,951,562 24,492,454 26,921,193
Total Expenditures 161,129,743 181,140,744 167,762,687 175,510,932
- - - -
Full Time Positions by Department
Village Manager's Office 54.55 55.55 53.00 53.85
Administrative Services 10.65 10.15 10.10 10.25
Public Works 40.98 41.03 40.58 35.85
Police 75.00 76.00 75.00 75.00
Fire 81.00 81.00 81.00 81.00
Community Development 14.30 15.30 13.30 13.05
Total Full Time Positions 276.48 279.03 272.98 269.00
Part Time Positions by Department
Board of Trustees 1.00 - - -
Village Manager's Office 4.31 5.16 5.16 4.69
Administrative Services 2.95 3.64 2.65 2.63
Public Works 1.25 0.75 0.75 0.78
Community Development 2.25 2.25 2.25 2.72
Total Part Time Positions 11.76 11.80 10.81 10.82
Total Full Time Equivalents 288.24 290.83 283.79 279.82
Department Summary Continued
Fiscal Year 2020
Village of Glenview Adopted 2021 Budget 128
Board of
Trustees
Special
Appropriations
Village of Glenview Adopted 2021 Budget 129
Fiscal Year Fiscal Year
2019 Projected 2021
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 68,809 78,316 67,300 105,243
Contractual 373,715 397,995 371,395 399,125
Commodities 1,116 1,600 912 912
Total Operating Expenditures 443,641 477,911 439,607 505,280
Total Expenditures 443,641 477,911 439,607 505,280
Funding Sources
Corporate Fund 443,641 477,911 439,607 505,280
Total Funds Sources 443,641 477,911 439,607 505,280
Personnel Budget by Division
Full Time Positions
Board of Trustees - - - -
Special Appropriations - - - -
Total Full Time - - - -
Part Time Positions
Board of Trustees* 1.00 - - -
Special Appropriations - - - -
Total Part Time 1.00 - - -
Total Full Time Equivalents 1.00 - - -
*Board of Trustees positions are included in the Village Manager's Office budget beginning in 2020
Village Board of Trustees Department Summary
Board of Trustees and Special Appropriations
Fiscal Year 2020
Village of Glenview Adopted 2021 Budget 130
Board of Trustees
The Village of Glenview operates a council-manager form of municipal government that includes
a Board of Trustees (Village President and six Trustees all of which are elected at large) that acts
as the corporate authority, and a Village Manager who acts as the Chief Administrative Officer
and is appointed by the Village President with the concurrence of the Village Board. The President
functions as the Chief Elected Officer of the Village; presides over all meetings of the Board of
Trustees; supervises the conduct of the officers of the Village (except Trustees); and appoints
members of the various Boards and Commissions with the advice and consent of the Board of
Trustees. Regular meetings of the Board of Trustees are normally held on the 1st and 3rd Tuesday
of the month.
The Board of Trustees is responsible for ensuring the Village, as an organization, has effective and
responsive leadership to meet community and organizational needs. The Board also establishes
local laws and policies to provide for efficient operations of the municipal government.
Accomplishments, initiatives, goals and performance measures are addressed on behalf of the
President and Board of Trustees through the Village Manager. The Board of Trustee expenses
have been incorporated into the Village Manager’s Office budget beginning in 2020.
Fiscal Year Fiscal Year
2019 Projected 2021
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 9,391 - - -
Contractual 46,993 - - -
Commodities - - - -
Total Operating Expenditures 56,384 - - -
Total Expenditures 56,384 - - -
Funding Sources
Corporate Fund 56,384 - - -
Total Funds Sources 56,384 - - -
Personnel Budget by Position
Full Time Positions
NA - - - -
Total Full Time - - - -
Part Time Positions
Board President* 0.40 - - -
Trustees* 0.60 - - -
Total Part Time 1.00 - - -
Total Full Time Equivalents 1.00 - - -
Fiscal Year 2020
Village of Glenview Adopted 2021 Budget 131
Fiscal Year Fiscal Year
2019 Projected 2021
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 9,391 - - -
Contractual 46,993 - - -
Commodities - - - -
Total Operating Expenditures 56,384 - - -
Total Expenditures 56,384 - - -
Funding Sources
Corporate Fund 56,384 - - -
Total Funds Sources 56,384 - - -
Personnel Budget by Position
Full Time Positions
NA- - - -
Total Full Time - - - -
Part Time Positions
Board President* 0.40 - - -
Trustees* 0.60 - - -
Total Part Time 1.00 - - -
Total Full Time Equivalents 1.00 - - -
*Board of Trustees positions are included in the Village Manager's Office budget beginning in 2020
Board of Trustees
Fiscal Year 2020
Village of Glenview Adopted 2021 Budget 132
Special Appropriations
The Village Board of Trustees has historically allocated funds for certain social services as part of
the annual budget cycle. Agencies requesting funding in the 2021 budget were required to
complete a comprehensive request for funding application. The applications were evaluated and
scored by a staff committee and recommendations for funding were presented to the Board for
consideration. In 2021, the Village Board approved funding for four agencies across three service
categories as seen below:
Agency Service Category 2021 Funding
Youth Services of
Glenview Northbrook
Youth Mental Health
Services/Programming
$155,000 plus continuation of
landscape & snow/ice
removal services
North Shore Senior Center Senior Assistance $157,510
The Josselyn Center Family Mental Health
Services/Programming $50,000
Family Service Center Family Mental Health
Services/Programming $25,000
Special Appropriations also includes funding for Police, Fire, and Public Works overtime required
for special events such as the Chamber of Commerce Holiday Parade, Annual Summer Fest, the
4th of July Parade and Twilight Show, and Blocktoberfest as well as various supplies needed for
these events.
Expenditure Analysis
Appropriations for social service agencies increased from $360,095 in 2020 to $387,510
in 2021
Personnel expenditures include funding for Police, Fire and Public Works overtime to
provide assistance at special events, including the 4th of July festivities, the Summer Fest,
and Blocktoberfest
Village of Glenview Adopted 2021 Budget 133
Fiscal Year Fiscal Year
2019 Projected 2021
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 59,418 78,316 67,300 105,243
Contractual 326,723 397,995 371,395 399,125
Commodities 1,116 1,600 912 912
Total Operating Expenditures 387,258 477,911 439,607 505,280
Total Expenditures 387,258 477,911 439,607 505,280
Funding Sources
Corporate Fund 387,258 477,911 439,607 505,280
Total Funds Sources 387,258 477,911 439,607 505,280
Special Appropriations
Fiscal Year 2020
Village of Glenview Adopted 2021 Budget 134
General GovernmentGeneral
Government
Tax Increment
Financing
Corporate Purpose
Bonds Fund
Permanent Fund
Escrow Deposit
Fund
Village of Glenview Adopted 2021 Budget 135
Fiscal Year Fiscal Year
2019 Projected 2021
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel - (70,000) (40,000) (65,000)
Contractual 24,748,253 24,252,880 24,107,226 25,075,277
Commodities 80,895 53,625 36,383 47,250
Other Charges 10,915,297 10,008,248 9,809,473 9,808,657
Total Operating Expenditures 35,744,445 34,244,753 33,913,082 34,866,184
Other Expenditures
Interfund Charges 558,285 285,435 285,435 285,435
Transfer Out 13,076,203 14,209,982 12,209,982 9,883,032
Total Other Expenditures 13,634,488 14,495,417 12,495,417 10,168,467
Total Expenditures 49,378,932 48,740,170 46,408,499 45,034,651
Funding Sources
Corporate Fund 16,321,264 17,079,792 15,637,452 12,240,427
Waukegan/Golf TIF 1,005,696 1,016,478 1,086,813 1,100,073
Special Tax Allocation Fund 29,837,408 27,300,556 27,472,311 28,347,758
Village Permanent Fund 24 1,131,421 - 1,131,421
Debt Service Fund 2,214,541 2,211,923 2,211,923 2,214,972
Total Funds Sources 49,378,932 48,740,170 46,408,499 45,034,651
General Government Department Summary
General Government, Tax Increment Financing, Permanent Fund, Corporate
Purpose Bonds Fund, and Escrow Deposit
Fiscal Year 2020
Village of Glenview Adopted 2021 Budget 136
General Government
The purpose of General Government is to account for expenses that do not formally fall under a
traditional operating department. These expenses include general personnel programs, economic
incentives, budget contingency, and interfund transfers. The department also accounts for
commodities used by staff located in Village Hall, such as office supplies and postage.
Expenditure Analysis (Corporate Fund Only)
The 2021 budget for Transfers Out includes the Capital Projects fund transfer of
$6,500,000 and transfers for debt service payments of $2,213,032. The 2021 amount is
lower than 2020 due to a one-time transfer for Capital Projects in 2020 that is not included
in the 2021 budget.
Contractual expenditures include funding for economic development agreements and other
professional services
Village of Glenview Adopted 2021 Budget 137
Fiscal Year Fiscal Year
2019 Projected 2021
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel - (70,000) (40,000) (65,000)
Contractual 3,052,160 3,190,750 2,934,427 3,054,710
Commodities 80,895 53,625 36,383 47,250
Other Charges 1,104 410,000 211,225 205,000
Total Operating Expenditures 3,134,159 3,584,375 3,142,035 3,241,960
Other Expenditures
Interfund Charges 208,116 285,435 285,435 285,435
Transfer Out 12,978,989 13,209,982 12,209,982 8,713,032
Total Other Expenditures 13,187,105 13,495,417 12,495,417 8,998,467
Total Expenditures 16,321,264 17,079,792 15,637,452 12,240,427
Funding Sources
Corporate Fund 16,321,264 17,079,792 15,637,452 12,240,427
Total Funds Sources 16,321,264 17,079,792 15,637,452 12,240,427
General Government - Corporate Fund
Fiscal Year 2020
Village of Glenview Adopted 2021 Budget 138
Tax Increment Financing
There are two Tax Increment Financing (TIF) Districts in the Village of Glenview, The Glen TIF
and the Waukegan/Golf TIF. The Glen TIF was established in 1998 to provide major funding for
the redevelopment of the former Glenview Naval Air Station (GNAS), now known as The Glen.
The first Glen TIF property tax collection year was 2000, and the projected Glen TIF sunset date
is December 31, 2022. The Waukegan/Golf TIF was established in 2013 to fund infrastructure
improvements required for redevelopment of the former Avon site located at the northeast corner
of Waukegan and Golf roads. The first Waukegan/Golf TIF property tax collection year was 2016,
and the original projected Waukegan/Golf TIF sunset date of December 31, 2023 is currently being
reviewed for an accelerated closure date, if feasible.
The Glen TIF
The Special Tax Allocation Fund accounts for the revenues and expenditures of The Glen TIF.
Contractual expenses include the distribution of $21,493,613 in Make-Whole Payments to core
jurisdictions whose boundaries are within The Glen TIF District (School Districts 30, 34 and 225,
Glenview Park District, Glenview Public Library and Village of Glenview). The Other Charges
include $6.7 million in debt principal, interest expense, and other fees. The Transfer Out was
primarily the transfer to the Corporate Fund for the maintenance of the main stem roads in The
Glen (the roads were completely resurfaced and turned over in 2018) and the final transfer was
completed in 2019. There is $170,000 budgeted in 2021 for architectural services for the Glen
Town Center parking deck project.
Waukegan/Golf TIF
As part of the redevelopment plan approved with this TIF, the Village Board agreed to provide a
$3,500,000 incentive to the development to construct off-site infrastructure improvements on
Waukegan Road and at the intersection of Waukegan/Golf that were needed to address current and
projected traffic. The main expenses are per capita tuition charges paid to School Districts 34 and
219 and debt service.
Fiscal Year Fiscal Year
2019 Projected 2021
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Contractual 21,695,629 20,930,269 21,172,359 21,888,706
Other Charges 8,711,110 7,386,765 7,386,765 7,389,125
Total Operating Expenditures 30,406,739 28,317,034 28,559,124 29,277,831
Other Expenditures
Interfund Charges 350,169 - - -
Transfer Out 86,196 - - 170,000
Total Other Expenditures 436,365 - - 170,000
Total Expenditures 30,843,104 28,317,034 28,559,124 29,447,831
Funding Sources
Waukegan/Golf TIF Fund 1,005,696 1,016,478 1,086,813 1,100,073
Special Tax Allocation Fund 29,837,408 27,300,556 27,472,311 28,347,758
Total Funds Sources 30,843,104 28,317,034 28,559,124 29,447,831
Fiscal Year 2020
Village of Glenview Adopted 2021 Budget 139
Permanent Fund
Pursuant to the September 3, 1996, Business/Operational Plan prepared by Deloitte & Touche for
the Glenview Naval Air Station redevelopment project (now known as “The Glen”), the Village
of Glenview established a Permanent Fund to receive a Master Developer fee totaling
approximately $40 million defined as 20% of the gross proceeds of land sold within the project,
excluding the approximate 44-acre Navy Disposition Parcel that was purchased in 2006 and resold
in 2014. A formal policy regarding use of the fund’s assets was established by Resolution No. 05-
16 on March 15, 2005. The general goal of the fund was to provide resources for Village-wide
capital expenditures and economic development initiatives outside of The Glen. The fund is also
allowed to provide short-term liquidity for TIF District expenses.
For 2021, the projected $1,131,421 expense is related to the closing costs for the sale of the former
Bess Hardware site (a property the Village purchased in 2017), a tollway feasibility study for
Interstate 294, and downtown parking improvements. A final deposit in the approximate amount
of $16 million is planned in 2022, which relates to an $11.2 million interdepartmental loan plus
approximately $5 million in accrued interest that the Village previously provided to The Glen TIF
District instead of issuing additional bonds.
Fiscal Year Fiscal Year
2019 Projected 2021
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Contractual 24 131,421 - 131,421
Other Charges - - - -
Total Operating Expenditures 24 131,421 - 131,421
Other Expenditures
Transfer Out - 1,000,000 - 1,000,000
Total Other Expenditures - 1,000,000 - 1,000,000
Total Expenditures 24 1,131,421 - 1,131,421
Funding Sources
Village Permanent Fund 24 1,131,421 - 1,131,421
Total Funds Sources 24 1,131,421 - 1,131,421
Fiscal Year 2020
Village of Glenview Adopted 2021 Budget 140
Corporate Purpose Bonds Fund
Debt service funds are used to account for payment of principal and interest on debt and the
associated fees paid from governmental fund resources. Long-term debt of enterprise and TIF
funds are recorded and paid directly from the respective fund.
Currently, there are two outstanding Corporate Purpose Bonds Fund debt issuances, General
Obligation Refunding Bond Series 2012B and General Obligation Bond Series 2013A. Bond
Series 2004B was issued to provide resources for the construction of the police headquarters and
was partially defeased in December of 2012 with the issuance of Bond Series 2012B. Bond Series
2004B was paid off in 2014. Bond Series 2013A was issued for the purpose of financing the
Municipal Building expansion, including the Village Hall relocation.
The Corporate Fund transfers to the Corporate Purpose Bonds Fund for both the 2012B and 2013A
debt. The 2012B debt amount is funded from property taxes and the 2013A debt amount is funded
from Corporate Fund revenues. The Corporate Purpose Bonds Fund records the debt service
payments. All other Village Corporate Purpose Bonds or General Obligation Bonds are abated.
The Corporate Purpose Bonds Fund has budgeted expenditures of $2,214,972 in 2021.
Fiscal Year Fiscal Year
2019 Projected 2021
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Contractual 440 440 440 440
Other Charges 2,203,083 2,211,483 2,211,483 2,214,532
Total Operating Expenditures 2,203,523 2,211,923 2,211,923 2,214,972
Other Expenditures
Transfer Out 11,018 - - -
Total Other Expenditures 11,018 - - -
Total Expenditures 2,214,541 2,211,923 2,211,923 2,214,972
Funding Sources
Debt Service Fund 2,214,541 2,211,923 2,211,923 2,214,972
Total Funds Sources 2,214,541 2,211,923 2,211,923 2,214,972
Fiscal Year 2020
Village of Glenview Adopted 2021 Budget 141
Escrow Deposit Fund
The Escrow Deposit Fund is used to account for deposits held by the Village from customers via
the permitting process. The deposits are invested by the Village and the income derived is
transferred to the Corporate Fund. Excess fund balances are transferred to other funds at the
direction of the Village Board of Trustees when there are sufficient funds to provide resources for
projects in other funds as needed. There are no actual or budgeted expenditures for 2019 through
2021 for the Escrow Deposit Fund.
Village of Glenview Adopted 2021 Budget 142
Village Manager's Office Administration
Communications
Human
Resources
Administration
Employee
Benefits
Risk
Management Legal Services
Joint Dispatch
Village of Glenview Adopted 2021 Budget 143
Fiscal Year Fiscal Year
2019 Projected 2021
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 7,597,070 8,628,912 8,051,704 8,342,523
Contractual 7,949,236 8,657,359 8,437,677 8,498,471
Commodities 29,867 37,679 34,670 37,776
Other Charges 410,445 216,731 72,109 56,495
Total Operating Expenditures 15,986,618 17,540,681 16,596,160 16,935,264
Other Expenditures
Interfund Charges 1,583,548 1,412,421 1,412,421 1,506,531
Transfer Out 250,000 250,000 250,000 250,000
Total Other Expenditures 1,833,548 1,662,421 1,662,421 1,756,531
Total Expenditures 17,820,166 19,203,102 18,258,581 18,691,795
Funding Sources
Corporate Fund 9,956,383 10,957,670 10,232,966 10,096,892
Special Tax Allocation Fund 72,251 82,499 71,882 84,397
Glenview Water Fund 3,486 4,125 1,290 1,290
Glenview Sanitary Fund 1,268 1,500 360 360
Wholesale Water Fund 22,263 18,311 18,286 18,862
Insurance and Risk Fund 7,764,516 8,138,997 7,933,797 8,489,994
Total Funds Sources 17,820,166 19,203,102 18,258,581 18,691,795
Personnel Budget by Division
Full Time Positions
Administration 3.30 3.30 3.30 3.70
Communications 1.00 2.00 2.00 2.00
Human Resources Administration 2.20 2.20 1.80 1.80
Risk Management 1.05 1.05 0.90 1.35
Joint Dispatch 47.00 47.00 45.00 45.00
Total Full Time 54.55 55.55 53.00 53.85
Part Time Positions
Administration 0.56 1.56 1.56 1.00
Communications 0.90 0.75 0.75 0.75
Risk Management - - - 0.09
Joint Dispatch 2.85 2.85 2.85 2.85
Total Part Time 4.31 5.16 5.16 4.69
Total Full Time Equivalents 58.86 60.71 58.16 58.54
Village Manager's Department Summary
Administration, Communications, Human Resources, Legal,
and Joint Dispatch
Fiscal Year 2020
Village of Glenview Adopted 2021 Budget 144
Village Manager’s Office
The Village Manager is the Chief Administrative Officer of the Village of Glenview and is
responsible for implementing policies established by the Village Board. All departments are under
the administrative authority of the Village Manager. The Village Manager’s Office oversees the
day to day operations and functions performed include: special events permitting, website
management, Freedom of Information Act request processing, coordination and development of
Village Board packets, and customer service for residents with questions regarding Village service
issues.
2020 Accomplishments
Managed the Village’s response to the COVID-19 pandemic, which included key
operational changes, procurement of necessary supplies, virtual public meetings, informing
residents and businesses of state and local regulations, and reopening Village Hall to the
public.
Oversaw the successful negotiation of collective bargaining agreements with Public
Works, Police and Fire.
Developed monthly performance report that includes key performance indicators (KPI) for
all Village departments.
Coordinated with Cook County to facilitate safe and socially distanced early voting at
Village Hall during the 2020 presidential primary and general election.
Expenditure Analysis
The majority of expenses are personnel and contractual to manage the day-to-day
operations of the Village
Village of Glenview Adopted 2021 Budget 145
Fiscal Year Fiscal Year
2019 Projected 2021
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 804,885 783,965 800,399 834,218
Contractual 191,841 168,933 113,260 112,588
Commodities 1,674 2,000 2,000 3,250
Other Charges 4,239 19,075 905 625
Total Operating Expenditures 1,002,639 973,973 916,564 950,681
Total Expenditures 1,002,639 973,973 916,564 950,681
Funding Sources
Corporate Fund 908,125 883,163 826,396 857,422
Special Tax Allocation Fund 72,251 72,499 71,882 74,397
Wholesale Water Fund 22,263 18,311 18,286 18,862
Total Funds Sources 1,002,639 973,973 916,564 950,681
Full Time Positions
Village Manager 1.00 1.00 1.00 1.00
Deputy Village Manager 1.00 1.00 1.00 1.00
Assistant to the Village Manager - - - 0.40
Special Projects Manager 0.30 0.30 0.30 0.30
Executive Assistant 1.00 1.00 1.00 1.00
Total Full Time 3.30 3.30 3.30 3.70
Part Time Positions
Board President - 0.40 0.40 0.40
Trustees - 0.60 0.60 0.60
Administration Intern 0.56 0.56 0.56 -
Total Part Time 0.56 1.56 1.56 1.00
Total Full Time Equivalents 3.86 4.86 4.86 4.70
*Board of Trustees positions were moved to the Village Manager's Office budget beginning in 2020
Village Manager's Office
Fiscal Year 2020
Village of Glenview Adopted 2021 Budget 146
Communications
The Communications Division is responsible for managing media relations, the Village printed
and emailed newsletters, the Village website and Glenview Television (GVTV). The printed
Village newsletter is mailed to all residents 10 times during the year and e-Glenview is produced
weekly on Fridays. Glenview TV staff and volunteers produce an average of 10 hours of original
programming every week, including eight live Village meetings a month. Glenview TV also
provides coverage of special events, such as the annual 4th of July parade and Veterans Day and
Memorial Day ceremonies.
2020 Accomplishments
Coordinated and produced a comprehensive communications campaign regarding the
emergence, spread and impacts of the novel coronavirus pandemic, including two months
of daily E-Glenview newsletters, construction and maintenance of three web pages, social
media posts, production of informational videos for the Village and Glenview Chamber of
Commerce, and photos and articles for print newsletters.
Coordinated communications for the 2020 U.S. Census, including construction and
maintenance of a dedicated web page, creation and production of foreign language
advertisements and three banners, a promotional video, newsletter and e-newsletter
articles, and local memes for social media posts.
Created an internal directory of all Village website pages and assigned responsibilities for
updates to ensure information is available to the public in a timely fashion.
Expenditure Analysis
Personnel expenditures include two full-time Cable Production positions and one part-time
Communications Manager
Contractual expenditures include the printing and mailing of the Glenview Village Report
Newsletter
Village of Glenview Adopted 2021 Budget 147
Fiscal Year Fiscal Year
2019 Projected 2021
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 205,920 272,105 278,771 276,414
Contractual 88,396 89,570 100,150 90,518
Commodities 1,538 2,250 2,050 3,325
Other Charges 387 3,100 150 75
Total Operating Expenditures 296,241 367,025 381,121 370,332
Total Expenditures 296,241 367,025 381,121 370,332
Funding Sources
Corporate Fund 296,241 367,025 381,121 370,332
Total Funds Sources 296,241 367,025 381,121 370,332
Full Time Positions
Cable TV Coordinator 1.00 1.00 1.00 1.00
Cable Production Assistant - 1.00 1.00 1.00
Total Full Time 1.00 2.00 2.00 2.00
Part Time Positions
Communications Manager 0.75 0.75 0.75 0.75
Cable TV Technician 0.15 - - -
Total Part Time 0.90 0.75 0.75 0.75
Total Full Time Equivalents 1.90 2.75 2.75 2.75
Communications
Fiscal Year 2020
Village of Glenview Adopted 2021 Budget 148
Human Resources Administration
The Human Resources Division includes two subdivisions; Employee Benefits and Risk
Management. The administrative arm of the division is responsible for coordinating personnel
related activities. Areas of responsibility include employee recruitment and retention,
implementation and interpretation of personnel policies, maintenance of personnel records, and
labor contract administration and negotiations.
2020 Accomplishments
Provided sexual harassment training to comply with new state requirements.
The Collective Bargaining Agreements for the Police, Fire and Public Works units were
settled.
Implemented an Applicant Tracking and New Hire Onboarding software to eliminate paper
processes and improve the applicant/ new hire experience. This software includes: an
online application, automated system to schedule interviews and a tracking mechanism for
workflow processing.
Developed workplace policies and guidance for the COVID 19 pandemic to protect the
safety of individuals working on behalf of the Village and the public.
Expenditure Analysis
The Interfund Charges are from the Insurance and Risk Fund. These charges represent the
entire Corporate Fund portion for general liability, workers’ compensation premiums and
claims, and Risk Management operating expenditures
Village of Glenview Adopted 2021 Budget 149
Fiscal Year Fiscal Year
2019 Projected 2021
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 260,418 670,846 621,494 630,403
Contractual 36,282 12,629 9,028 7,469
Commodities 907 729 564 776
Other Charges 46,880 114,566 50,025 27,500
Total Operating Expenditures 344,487 798,770 681,111 666,148
Other Expenditures
Interfund Charges 1,298,850 1,119,047 1,119,047 1,213,157
Total Other Expenditures 1,298,850 1,119,047 1,119,047 1,213,157
Total Expenditures 1,643,337 1,917,817 1,800,158 1,879,305
Funding Sources
Corporate Fund 1,643,337 1,917,817 1,800,158 1,879,305
Total Funds Sources 1,643,337 1,917,817 1,800,158 1,879,305
Full Time Positions
Assistant Village Manager 0.70 0.70 0.70 0.70
Assistant to the Village Manager 0.80 0.80 0.40 0.40
Human Resources Generalist 0.70 0.70 0.70 0.70
Total Full Time 2.20 2.20 1.80 1.80
Part Time Positions
N/A - - - -
Total Part Time - - - -
Total Full Time Equivalents 2.20 2.20 1.80 1.80
Human Resource Administration
Fiscal Year 2020
Village of Glenview Adopted 2021 Budget 150
Employee Benefits
Employee Benefits is a subdivision of Human Resources. This subdivision is responsible for
managing costs related to the personnel benefits provided by the Village. Such benefits include
health, dental and life insurance, and the dental reimbursement and flex spending programs.
Employee Benefits also administers the wellness program for employees.
2020 Accomplishments
The Village-wide Insurance Committee continued to meet to review the Village’s
insurance program.
Eliminated the HMO BA plan effective January 1, 2021 and communicated these changes
successfully to all impacted work groups.
Successfully completed special enrollment periods for Public Works, Police, and Fire
union groups as contracts were ratified.
Streamlined ability for employees to update their personal information (legal name
changes, address changes, contact information) using Employee Self Service.
Expenditure Analysis
Personnel expenses are budgeted to be $354,611 in 2021 for the Insurance Opt-Out
program and Dental Reimbursement program
Contractual expenditures include health insurance premiums which are projected to be
$5,855,713 in 2020, while the 2021 Budget is $6,163,321
Contractual expenditures also include claim administration for the dental reimbursement
program, flexible spending and the employee assistance program
Village of Glenview Adopted 2021 Budget 151
Fiscal Year Fiscal Year
2019 Projected 2021
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 368,115 436,522 388,840 354,611
Contractual 5,840,009 5,951,960 5,888,002 6,195,595
Other Charges (4) - - -
Total Operating Expenditures 6,208,121 6,388,482 6,276,842 6,550,206
Total Expenditures 6,208,121 6,388,482 6,276,842 6,550,206
Funding Sources
Insurance and Risk Fund 6,208,121 6,388,482 6,276,842 6,550,206
Total Funds Sources 6,208,121 6,388,482 6,276,842 6,550,206
Employee Benefits
Fiscal Year 2020
Village of Glenview Adopted 2021 Budget 152
Risk Management
Risk Management is a subdivision of Human Resources. This subdivision is responsible for
managing costs related to insurance liabilities. Such costs include insurance premiums, workers’
compensation and general liability claims paid, claims liabilities, and third party administrator
services. A portion of the three Human Resources staff are charged to this subdivision, as they all
work on risk management activities.
2020 Accomplishments
Completed training in the Fire, Police, and Public Works department to allow for the day-
to-day management of workers’ compensation claims within the responsible department.
Offered reasonable suspicion training to all supervisors and ALICE/Active Shooter
training to all employees
Expenditure Analysis
Contractual expenditures include insurance premiums and claim expenses. The 2020
Projections are based on actual experience and outstanding claims; the 2021 Budget is
based on the actuarial estimates that use a 55% confidence interval
Other Charges includes funding for training related to the Village’s safety and risk
programs.
Village of Glenview Adopted 2021 Budget 153
Fiscal Year Fiscal Year
2019 Projected 2021
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 230,446 234,072 200,658 256,120
Contractual 969,640 1,133,608 1,094,536 1,306,408
Commodities 91 - - -
Other Charges 4,610 12,835 6,760 7,260
Total Operating Expenditures 1,204,787 1,380,515 1,301,954 1,569,788
Other Expenditures
Transfer Out 250,000 250,000 250,000 250,000
Total Other Expenditures 250,000 250,000 250,000 250,000
Total Expenditures 1,454,787 1,630,515 1,551,954 1,819,788
Funding Sources
Insurance and Risk Fund 1,454,787 1,630,515 1,551,954 1,819,788
Total Funds Sources 1,454,787 1,630,515 1,551,954 1,819,788
Full Time Positions
Assistant Village Manager 0.30 0.30 0.30 0.30
Assistant to the Village Manager 0.45 0.45 0.30 0.30
Management Analyst I - - - 0.30
Management Analyst II - - - 0.15
Human Resources Generalist 0.30 0.30 0.30 0.30
Total Full Time 1.05 1.05 0.90 1.35
Part Time Positions
Administrative Intern - - - 0.09
Total Part Time - - - 0.09
Total Full Time Equivalents 1.05 1.05 0.90 1.44
Risk Management
Fiscal Year 2020
Village of Glenview Adopted 2021 Budget 154
Legal Services
The Village of Glenview hires outside legal firms to represent the Village. The outside agencies
are subject matter experts, readily available for use by the Village, and an efficient and effective
use of the taxpayers’ dollars. The main areas of concentration are, general legal counsel, FOIA
consultation, labor union negotiations, labor matters, prosecution, and general counsel. In 2011
the Village instituted an Administrative Adjudication Program. This program ensures expedient,
independent, and impartial adjudication of municipal ordinance violations that were previously
heard only in the Cook County Circuit Court.
2020 Accomplishments
Provided day-to-day general legal counsel including FOIA consultation and attendance at
required Village Board and Commission meetings.
Provided legal support for the Village’s Administrative Adjudication process for property
code violations and local ordinance violations.
Provided prosecutorial services for traffic citations at the Circuit Court and provided as
needed review of expungement requests.
Continued to pursue reimbursement from the IMET investment.
Expenditure Analysis
There is are no significant changes in the 2020 projection and 2021 budget
Village of Glenview Adopted 2021 Budget 155
Fiscal Year Fiscal Year
2019 Projected 2021
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Contractual 562,072 603,875 563,769 572,525
Total Operating Expenditures 562,072 603,875 563,769 572,525
Total Expenditures 562,072 603,875 563,769 572,525
Funding Sources
Corporate Fund 455,710 468,250 457,119 440,875
Special Tax Allocation Fund - 10,000 - 10,000
Glenview Water Fund 3,486 4,125 1,290 1,290
Glenview Sanitary Fund 1,268 1,500 360 360
Insurance and Risk Fund 101,609 120,000 105,000 120,000
Total Funds Sources 562,072 603,875 563,769 572,525
Legal Services
Fiscal Year 2020
Village of Glenview Adopted 2021 Budget 156
Joint Dispatch
The Village of Glenview provides emergency and non-emergency dispatch services. In 2009, the
Village began contracting its services to the Grayslake Police Department and then expanded
services in 2010 to also include the Village of Hainesville. In 2012, the Village entered into
contracts with the Villages of Niles and Morton Grove to provide police dispatch services
beginning in 2013. In 2014, the Village entered into police and fire dispatch agreements with the
communities of Lake Bluff, Lake Forest, and Highland Park, and a police dispatch agreement with
Highwood. This venture included operating a second dispatch center in Highland Park to provide
geographical diversity and redundancy for Glenview and the other communities served by
Glenview. In 2016, the Village entered into fire and police dispatch agreements with the Village
of Glencoe and police dispatch agreements with the Villages of Kenilworth, Northfield, Winnetka,
and Lindenhurst for services that began in 2017. Currently, Glenview provides 9-1-1 and police
and fire dispatch services for 19 agencies in 14 communities, serving a population of
approximately 235,000 citizens.
2020 Accomplishments
Utilizing State of Illinois grants, updated existing and created additional GIS data layers
required to be Next Gen 911 ready.
Updated the nine dispatch positions in the south center with new monitors and layout to
best display dispatch data.
In coordination with the Village Manager’s Office, Join Dispatch achieved a 97% FTE
staffing level.
Implemented, monitored, and regularly updated the Emerging Infectious Disease
Surveillance (EIDS) tool in our Emergency Medical Dispatch program to screen callers for
COVID-19 symptoms prior to responder arrival.
Expenditure Analysis
Personnel expenditures increased due to the 2021 Budget including full staffing compared
to the 2020 projection
Contractual expenditures decreased in 2021 due to a one-time project in 2020 being
completed
The Interfund Charges are for reserving funds to replace the Joint Dispatch Center fixed
assets (i.e. radio consoles, workstations, and phone system)
Village of Glenview Adopted 2021 Budget 157
Fiscal Year Fiscal Year
2019 Projected 2021
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 5,727,287 6,231,402 5,761,542 5,990,757
Contractual 260,995 696,784 668,931 213,368
Commodities 25,657 32,700 30,056 30,425
Other Charges 354,333 67,155 14,269 21,035
Total Operating Expenditures 6,368,272 7,028,041 6,474,798 6,255,585
Other Expenditures
Interfund Charges 284,698 293,374 293,374 293,374
Total Other Expenditures 284,698 293,374 293,374 293,374
Total Expenditures 6,652,970 7,321,415 6,768,172 6,548,959
Funding Sources
Corporate Fund 6,652,970 7,321,415 6,768,172 6,548,959
Total Funds Sources 6,652,970 7,321,415 6,768,172 6,548,959
Full Time Positions
Director 1.00 1.00 1.00 1.00
Deputy Director 1.00 1.00 1.00 1.00
911 Shift Supervisor 6.00 6.00 6.00 6.00
QA Training Officer 1.00 1.00 1.00 1.00
New World Application Support 1.00 1.00 1.00 1.00
Telecommunicator I* 6.00 6.00 6.00 6.00
Telecommunicator II* 31.00 31.00 29.00 29.00
Total Full Time 47.00 47.00 45.00 45.00
Part Time Positions
Telecommunicator 2.85 2.85 2.85 2.85
Total Part Time 2.85 2.85 2.85 2.85
Total Full Time Equivalents 49.85 49.85 47.85 47.85
* Telecommunicator I was hired pre 10/01/2011, Telecommunicator II was hired post 10/01/2011
Joint Dispatch
Fiscal Year 2020
Village of Glenview Adopted 2021 Budget 158
Administrative Services Administration
Support Services
Geographical
Information Systems
Information
Technology
Finance Capital Replacement
Resolution Center
Strategic Services
Records
Village of Glenview Adopted 2021 Budget 159
Fiscal Year Fiscal Year
2019 Projected 2021
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 1,536,082 1,533,861 1,439,860 1,377,256
Contractual 3,848,532 4,294,795 4,084,081 4,286,334
Commodities 380,715 392,897 358,866 367,799
Other Charges 15,884 34,000 7,344 7,630
Capital Outlay 807,725 3,167,968 2,137,780 1,770,069
Total Operating Expenditures 6,588,937 9,423,521 8,027,931 7,809,088
Other Expenditures
Interfund Charges 479,730 450,423 450,423 450,423
Total Other Expenditures 479,730 450,423 450,423 450,423
Total Expenditures 7,068,667 9,873,944 8,478,354 8,259,511
Funding Sources
Corporate Fund 4,828,309 5,235,807 5,031,260 5,180,163
Waukegan/Golf TIF Fund 14,839 16,685 17,387 17,044
Special Tax Allocation Fund 159,112 172,669 169,967 174,577
Glenview Water Fund 698,305 708,823 605,584 606,928
Glenview Sanitary Fund 140,868 156,362 129,815 128,613
Wholesale Water Fund 18,252 18,776 18,302 37,479
Commuter Parking Fund 106,789 116,893 105,790 94,953
Capital Equipment Replacement Fund 1,085,368 3,430,207 2,384,223 1,994,112
Total Funds Sources 7,068,667 9,873,944 8,478,354 8,259,511
Personnel Budget by Division
Full Time Positions
Administration 1.95 1.28 1.23 1.38
Finance 0.48 0.48 0.48 0.48
Resolution Center 4.83 5.20 5.20 5.20
Records 3.40 3.20 3.20 3.20
Total Full Time 10.65 10.15 10.10 10.25
Part Time Positions
Resolution Center 1.15 1.84 1.15 1.09
Records 1.80 1.80 1.50 1.50
Total Part Time 2.95 3.64 2.65 2.63
Total Full Time Equivalents 13.60 13.79 12.75 12.88
Administrative Services Department Summary
Administration, Geographic Information Systems, Information Technology,
Finance, Capital Replacement, and Resolution Center
Fiscal Year 2020
Village of Glenview Adopted 2021 Budget 160
Administration
The executive function of the Administrative Services Department includes two full-time
positions which are the Director and the Deputy Director positions. This office oversees
activities of the Administrative Services divisions and provides project management support.
2020 Accomplishments
Completed capital improvements coordination and began to serve wholesale water to Aqua
on June 8, 2020
Supported the development and implementation of a COVID Facility Reopening Plan
Developed monthly Village-wide performance report that measure effectiveness of service
delivery
Expenditure Analysis
Personnel expenditures decreased due to staff attrition
Contractual expenditures include dues and memberships, and printing
Other Charges include funding for training and unforeseen expenses
Village of Glenview Adopted 2021 Budget 161
Fiscal Year Fiscal Year
2019 Projected 2021
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 378,113 291,474 297,117 191,913
Contractual 3,590 3,163 2,175 5,785
Commodities - - - 9,665
Other Charges 3,129 10,915 350 850
Total Operating Expenditures 384,833 305,552 299,642 208,213
Total Expenditures 384,833 305,552 299,642 208,213
Funding Sources
Corporate Fund 287,468 240,308 236,342 157,952
Glenview Water Fund 69,011 35,641 35,456 18,464
Glenview Sanitary Fund 9,053 9,504 9,454 4,924
Commuter Parking Fund 2,477 2,377 2,364 1,231
Facility Repair and Replacement Fund 16,824 17,722 16,026 25,642
Total Funds Sources 384,833 305,552 299,642 208,213
Personnel Budget by Position
Full Time
Director of Administrative Services 1.00 1.00 1.00 1.00
Assistant to the Village Manager 0.85 0.15 0.10 0.10
Deputy Director of Administrative Services - 0.13 0.13 0.13
Administrative Services Manager 0.10 - - -
Management Analyst I - - - 0.10
Management Analyst II - - - 0.05
Total Full Time 1.95 1.28 1.23 1.38
Part Time
Administrative Intern - - - 0.03
Total Part Time - - - 0.03
Total Full Time Equivalents 1.95 1.28 1.23 1.41
Administration
Fiscal Year 2020
Village of Glenview Adopted 2021 Budget 162
Geographic Information Systems (GIS)
The Village of Glenview is a member of the GIS Consortium, a public entity consisting of thirty-
eight (38) municipalities working together to provide GIS and technology solutions to local
government challenges. The consortium has a vendor to provide GIS services to its members. The
GIS program supports mandated municipal mapping, data maintenance, analysis, and interactive
search and map tools for the public. The GIS program also supports address update for Village
public safety dispatching and its contract partners.
2020 Accomplishments
The GIS staff worked with Dispatch and the surrounding communities that the Village
provides dispatch services and made the required data updates and submitted them to the
State by the July 1, 2020 deadline
Configured the Tree Inventory Data in Asset Management for ongoing planning and
maintenance
Created COVID-19 Food Service and Restaurant Interactive Map for the Village website
Created a 2020 CIP StoryMap and CIP Public Comment Interactive Map for the Village
website
Conducted myGIS and myGIS Advanced training for Village staff
Completed final Corporate Limit Verification for the 2020 Census BVP program
Prepared new police beats maps for Police
Conducted GIS tasks related to the Tyler New World upgrade to 2020.1
Created a custom collector app for Public Works to build an inventory of the banner and
flag locations
Created “Get Outside in Glenview” map displaying green spaces in the Village
Expenditure Analysis
Contractual expenditures decreased due to pausing the GIS/GPS Field Data Collection
Project as a means to address the financial revenue loss due to COVID-19
Village of Glenview Adopted 2021 Budget 163
Fiscal Year Fiscal Year
2019 Projected 2021
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Contractual 373,080 312,678 293,373 215,505
Total Operating Expenditures 373,080 312,678 293,373 215,505
Total Expenditures 373,080 312,678 293,373 215,505
Funding Sources
Corporate Fund 213,193 221,682 245,655 193,981
Special Tax Allocation Fund 20,347 14,164 12,606 6,995
Glenview Water Fund 108,550 59,441 28,311 10,762
Glenview Sanitary Fund 29,419 15,645 5,273 2,152
Commuter Parking Fund 1,571 1,746 1,528 1,615
Total Funds Sources 373,080 312,678 293,373 215,505
Geographic Information Systems (GIS)
Fiscal Year 2020
Village of Glenview Adopted 2021 Budget 164
Information Technology
The Information Technology services are currently provided by an outside contractor. The
contractor supports user administration, data center services, network and backup services, vendor
contract management, and application support for the Village’s New World public safety software
application, the Village enterprise software application “MUNIS”, and other business software.
2020 Accomplishments
Supported rapid deployment of laptops, cell phones, and softphones for telework due to
COVID-19
The majority of the equipment is installed and the final networking is under development
for the microwave solution connecting all Glenview Fire Stations and the Village Hall with
the Northfield Township Technology Consortium high speed redundant internet
connectivity
Staff developed a Hybrid Cloud Migration Plan prioritizing and scheduling which
applications could be migrated to the cloud
Commenced Office 365 migration of mailboxes
Implemented security awareness training and a simulated phishing platform
Coordinated the upgrade of all Village phone system controllers
Supported the equipment acquisition and set up for Fire’s Crewforce deployment
Completed the redundancy set up for the Illinois Century Network which consolidated all
dispatch agencies reducing costs and improving availability
Upgraded dispatch server infrastructure to high availability hardware
Refreshed >80 Village cell phones
Expenditure Analysis
Contractual expenditures are projected to increase in 2020 due to software licensing
expenditures and the transfer of capital costs to operational costs with the cloud migration.
Interfund Charges include expenditures for future replacement of information technology
and audio visual equipment
Village of Glenview Adopted 2021 Budget 165
Fiscal Year Fiscal Year
2019 Projected 2021
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Contractual 2,108,133 2,554,598 2,412,489 2,657,974
Commodities 98,502 128,458 110,782 132,291
Other Charges 8,450 15,775 6,469 4,000
Total Operating Expenditures 2,215,085 2,698,831 2,529,740 2,794,265
Other Expenditures
Interfund Charges 479,730 450,423 450,423 450,423
Total Other Expenditures 479,730 450,423 450,423 450,423
Total Expenditures 2,694,815 3,149,254 2,980,163 3,244,688
Funding Sources
Corporate Fund 2,454,913 2,789,167 2,689,851 2,906,509
Special Tax Allocation Fund 38,972 52,302 52,890 59,546
Glenview Water Fund 153,683 239,364 187,131 215,116
Glenview Sanitary Fund 27,817 45,234 35,032 39,548
Commuter Parking Fund 19,430 23,187 15,259 23,969
Total Funds Sources 2,694,815 3,149,254 2,980,163 3,244,688
Information Technology
Fiscal Year 2020
Village of Glenview Adopted 2021 Budget 166
Finance
The Finance Division of the Administrative Services Department is responsible for all financial
reporting and accounting functions for the Village. Areas of responsibility include budget, audit,
payroll, purchasing, debt management, accounting and financial reporting. Upon the closure of
the fiscal year, the Finance Division is responsible for the coordination of the audit process and
preparation of the Comprehensive Annual Financial Report (CAFR). The Finance Division also
manages the budget process and develops priorities based on the goals of the Village Board.
2020 Accomplishments
The Village of Glenview received an annual credit report from Moody’s which reports that
the Village has maintained its credit rating of Aaa (which is the highest credit rating
available to municipalities)
Received an unqualified “clean” audit opinion for the Village for FY 2019
Submitted and received the Government Finance Officers Association annual Certificate
of Achievement for Excellence in Financial Reporting Award for year ending December
31, 2019
Submitted and received the Government Finance Officers Association annual
Distinguished Budget Presentation Award for FY 2020
Established and implemented a COVID-19 Financial Response Plan
Develop a 2020 – 2025 multi-year financial forecast for the Corporate Fund
Supported the Department of Insurance (DOI) Police and Fire Pension Fund audits
Continued improving the budget format including more detailed narrative descriptions and
assumptions for all revenue and expenditure line items
Staff released an RFP for banking services and awarded a five–year contract with Glenview
State Bank in June
Expenditure Analysis
Contractual expenditures include services for accounting, accounts receivable, accounts
payable, financial reporting, purchasing and other financial support
Village of Glenview Adopted 2021 Budget 167
Fiscal Year Fiscal Year
2019 Projected 2021
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 91,506 87,231 87,831 90,209
Contractual 1,312,776 1,370,311 1,329,174 1,360,154
Other Charges 2,684 3,140 25 1,960
Total Operating Expenditures 1,406,966 1,460,682 1,417,030 1,452,323
Total Expenditures 1,406,966 1,460,682 1,417,030 1,452,323
Funding Sources
Corporate Fund 1,082,552 1,129,085 1,090,135 1,099,120
Waukegan/Golf TIF Fund 14,839 16,685 17,387 17,044
Special Tax Allocation Fund 99,793 106,203 104,471 108,036
Glenview Water Fund 146,926 135,710 133,865 136,372
Wholesale Water Fund 18,252 18,776 18,302 37,479
Glenview Sanitary Fund 32,527 37,305 36,268 37,279
Commuter Parking Fund 12,078 16,918 16,602 16,993
Total Funds Sources 1,406,966 1,460,682 1,417,030 1,452,323
Personnel Budget by Position
Full Time
Deputy Director of Administrative Services 0.48 0.48 0.48 0.48
Total Full Time 0.48 0.48 0.48 0.48
Total Full Time Equivalents 0.48 0.48 0.48 0.48
Finance
Fiscal Year 2020
Village of Glenview Adopted 2021 Budget 168
Capital Replacement
The Capital Equipment Replacement Fund (CERF) is an internal service fund that reserves funds
for the future replacement of vehicles, equipment, and information technology equipment. In
addition to the management of CERF, staff analyzes the additions and reductions made to capital
assets on an annual basis and capitalizes them appropriately as part of the audit process.
2020 Accomplishments
Completed updating computers from Windows 7 to Windows 10
Implemented user password reset software
Specified, purchased, and setup the Village Hall Video Conferencing solution in four
conference rooms
Upgraded monitors and camera system for Dispatch
Expenditure Analysis
Commodity expenditures include replacement of information technology equipment such
as workstation components, networking equipment, servers, and copiers
The 2021 Capital Outlay expenditures include a sidewalk plow, one step-van, two pressure
washers, and a multi-purpose Trailer for the Public Works Department, a fire engine and
ambulance for the Fire Department, and 70 body cameras for the Police Department
Village of Glenview Adopted 2021 Budget 169
Fiscal Year Fiscal Year
2019 Projected 2021
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Commodities 277,643 262,239 246,443 224,043
Capital Outlay 807,725 3,167,968 2,137,780 1,770,069
Total Operating Expenditures 1,085,368 3,430,207 2,384,223 1,994,112
Total Expenditures 1,085,368 3,430,207 2,384,223 1,994,112
Funding Sources
Capital Equipment Replacement Fund 1,085,368 3,430,207 2,384,223 1,994,112
Total Funds Sources 1,085,368 3,430,207 2,384,223 1,994,112
Capital Replacement
Fiscal Year 2020
Village of Glenview Adopted 2021 Budget 170
Resolution Center
The Resolution Center is a convenient and efficient way for citizens to contact the Village for
questions and service requests. The Resolution Center is organized to centralize the call taking
and response function for the administrative, public works, community development, and finance
general service operations.
/
2020 Accomplishments
Staff transitioned to a work from home schedule to limit the amount of staff onsite due to
the COVID-19 pandemic
Staff learned how to utilize softphones and continued to answer the Village’s main phone
line from in the office and from home
Staff created protocols for contact tracing related to COVID-19 exposure
Staff adapted the water utility billing cycle to accommodate customers during the
pandemic. Late fees were waived for 3 months and a new protocol for waiving late fees
was put into place
Staff assisted voters during the 2020 election with voter registration and other voting
related questions
Expenditure Analysis
Contractual expenditures include utility billing printing services and postage for utility bills
Other Charges include funding for staff training
Village of Glenview Adopted 2021 Budget 171
Fiscal Year Fiscal Year
2019 Projected 2021
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 576,480 682,121 615,538 627,093
Contractual 49,367 50,375 43,360 43,266
Other Charges 1,252 1,480 - 250
Total Operating Expenditures 627,099 733,976 658,898 670,609
Total Expenditures 627,099 733,976 658,898 670,609
Funding Sources
Corporate Fund 364,910 446,635 394,289 399,685
Glenview Water Fund 220,135 238,667 220,821 226,214
Glenview Sanitary Fund 42,053 48,674 43,788 44,710
Total Funds Sources 627,099 733,976 658,898 670,609
Personnel Budget by Position
Full Time
Deputy Director of Administrative Services 0.20 0.20 0.20 0.20
Customer Service Supervisor 1.00 1.00 1.00 1.00
Customer Service Representative 3.63 4.00 4.00 4.00
Total Full Time 4.83 5.20 5.20 5.20
Part Time
Customer Service Representative 1.15 1.84 1.15 1.09
Total Part Time 1.15 1.84 1.15 1.09
Total Full Time Equivalents 5.98 7.04 6.35 6.29
Resolution Center
Fiscal Year 2020
Village of Glenview Adopted 2021 Budget 172
Records
The Records Division of the Administrative Services Department is responsible for administrative
and customer service functions. This is accomplished by compiling, updating and maintaining
accurate records of Police Department files and providing quality customer service for internal and
external customers. Functions include the management of case reports, arrest reports and tickets;
processing subpoenas and expungements; Police Freedom of Information Act (FOIA) requests;
completing local background checks; processing various payments, commuter parking permits,
false alarm billing and liquor licensing; and local and county court communications for the Police
Department. The Records Division answers all non-emergency lines for the Police and Fire
departments during normal business hours, and acts as the primary point of contact for all visitors
to the Police Department; providing for customer concerns, educating customers on Village
programs, policies or ordinances.
2020 Accomplishments
Implemented automatic expungement requirements for juvenile law enforcement records
Supported the ongoing implementation of Brazos p-ticket processing which replaces hand
written local ordinance violation tickets with electronic tickets
Updated the Village ordinance to no longer require residents obtain a Village of Glenview
issued animal tag
Implemented a temporary monthly commuter parking permit process to provide
commuters a flexible parking option during the COVID-19 Pandemic
All businesses with liquor licenses were permitted to sell packaged alcohol in conjunction
with food carry out orders through 12/31/20 as part of the COVID-19 response
Expenditure Analysis
Current staffing of the division includes three full-time administrative staff and one part-
time Customer Service Representative and one temporary part-time Customer Service
Representative.
Village of Glenview Adopted 2021 Budget 173
Fiscal Year Fiscal Year
2019 Projected 2021
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 489,983 473,035 439,374 468,041
Contractual 1,585 3,670 3,510 3,650
Commodities 4,570 2,200 1,641 1,800
Other Charges 368 2,690 500 570
Total Operating Expenditures 496,506 481,595 445,025 474,061
Total Expenditures 496,506 481,595 445,025 474,061
Funding Sources
Corporate Fund 425,273 408,930 374,988 422,916
Commuter Parking Fund 71,233 72,665 70,037 51,145
Total Funds Sources 496,506 481,595 445,025 474,061
Full Time Positions
Deputy Director of Administrative Services - 0.20 0.20 0.20
Administrative Services Manager 0.40 - - -
Records Supervisor 1.00 1.00 1.00 1.00
Administrative Coordinator 1.00 1.00 1.00 1.00
Records Coordinator 1.00 1.00 1.00 1.00
Total Full Time 3.40 3.20 3.20 3.20
Part Time Positions
Customer Service Representative 1.80 1.80 1.50 1.50
Total Part Time 1.80 1.80 1.50 1.50
Total Full Time Equivalents 5.20 5.00 4.70 4.70
Records
Fiscal Year 2020
Village of Glenview Adopted 2021 Budget 174
Public Works Administration
Streets and
Forestry
Street
Maintenance
Forestry and
Grounds
Refuse and
Recycling
The Glen
Maintenance
Snow and Ice
Maintenance
Water and Sewer
Pump Stations
Water
Distribution
Water Meters
Program
Sanitary Sewer
Fleet Services
Facilities
Village of Glenview Adopted 2021 Budget 175
Fiscal Year Fiscal Year
2019 Projected 2021
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 5,143,825 5,517,727 5,207,669 5,115,004
Contractual 10,244,476 12,807,077 12,098,995 15,408,179
Commodities 2,280,595 2,954,798 2,642,256 2,938,339
Other Charges (27,603) 38,663 14,009 30,513
Capital Outlay 482,553 301,236 409,237 105,000
Total Operating Expenditures 18,123,846 21,619,500 20,372,166 23,597,035
Other Expenditures
Interfund Charges 2,491,003 2,229,925 2,229,925 2,699,476
Transfer Out 946,968 1,149,974 1,149,974 1,532,215
Total Other Expenditures 3,437,971 3,379,899 3,379,899 4,231,691
Total Expenditures 21,561,817 24,999,399 23,752,065 27,828,726
Funding Sources
Corporate Fund 7,783,888 8,161,693 7,595,123 7,115,735
Special Tax Allocation Fund 728,055 1,001,637 992,937 1,004,991
Glenview Water Fund 7,882,160 8,723,492 8,515,323 9,964,653
Glenview Sanitary Fund 637,016 754,454 689,274 953,528
Wholesale Water Fund 2,206,117 3,554,283 3,484,452 4,842,431
Commuter Parking Fund 441,038 731,235 453,793 458,797
Municipal Equipment Replacement Fund 1,358,002 1,436,311 1,279,985 1,430,432
Facility Repair and Replacement Fund 525,542 636,295 741,178 2,058,159
Total Funds Sources 21,561,817 24,999,399 23,752,065 27,828,726
Personnel Budget by Division
Full Time Positions
Administration 4.40 4.65 4.20 4.85
Streets and Forestry 15.08 13.76 13.76 9.10
Facilities 3.38 3.38 3.38 -
Water and Sewer 15.12 16.24 16.24 18.90
Fleet Services 3.00 3.00 3.00 3.00
Total Full Time 40.98 41.03 40.58 35.85
Part Time Positions
Administration 0.50 - - 0.03
Streets and Forestry 0.50 0.50 0.50 0.50
Facilities 0.25 0.25 0.25 0.25
Total Part Time 1.25 0.75 0.75 0.78
Total Full Time Equivalents 42.23 41.78 41.33 36.63
Public Works Department Summary
Administration, Facilities, Streets and Forestry, Water and Sewer, and Fleet
Services
Fiscal Year 2020
Village of Glenview Adopted 2021 Budget 176
Administration
The Administration Division of Public Works is responsible for developing and implementing the
departments training program, standard operating procedures, and safety committee. The division
also supports the budget, procurement and financial reporting processes for the department.
2020 Accomplishments
Administered the Scenario 2 COVID-19 budget reductions for a FY 2020 Corporate fund
savings of $493,168
Implemented year 1 of a multi-year, programmatic approach to numerous ongoing
maintenance functions including tree trimming, tree removal, sewer televising, concrete
flatwork, pavement marking, valve exercising among others
Continued to realize cost savings by participating in several Municipal Partnering Initiative
(MPI) contracts including biding out or extending twelve new contracts
Continued tracking departmental efficiency by the use of the performance management
program (PMP) – closed out 2020 at 114% utilization of in-house staff time (beyond the
goal of 100%) with over 21,078 labor hours earned
Expenditure Analysis
Personnel expenditures are increasing due to a more positions being allocated to Public
Works in 2021
Contractual expenditures are increasing in 2021 from the 2020 projection due to
continuing a hybrid model which uses a combination of Village staff combined with
contractors to provide high-level cost-efficient services and expenses associated with
the new water customer, Aqua
Transfers out include a reimbursement to the Water Fund for shared operations and
maintenance costs
Village of Glenview Adopted 2021 Budget 177
Fiscal Year Fiscal Year
2019 Projected 2021
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 4,180,258 4,561,846 4,251,443 4,550,905
Contractual 418,772 1,598,289 1,489,365 2,431,287
Commodities 23,488 107,633 92,585 148,423
Other Charges (29,819) 34,163 10,460 26,013
Total Operating Expenditures 4,592,698 6,301,931 5,843,853 7,156,628
Other Expenditures
Interfund Charges 1,595,527 1,471,294 1,471,294 1,532,023
Transfer Out 946,968 1,149,974 1,149,974 1,532,215
Total Other Expenditures 2,542,495 2,621,268 2,621,268 3,064,238
Total Expenditures 7,135,193 8,923,199 8,465,121 10,220,866
Funding Sources
Corporate Fund 3,097,519 3,086,720 2,828,686 2,504,947
Glenview Water Fund 2,513,790 2,952,325 2,831,792 3,518,895
Glenview Sanitary Fund 509,723 479,263 463,432 551,703
Wholesale Water Fund 1,014,161 2,404,892 2,341,211 3,645,321
Total Funds Sources 7,135,193 8,923,199 8,465,121 10,220,866
Personnel Budget by Position
Full Time Positions
Deputy Director 1.00 1.00 1.00 1.00
Assistant to the Village Manager 1.00 1.25 0.80 0.80
Management Analyst I - - - 0.85
Management Analyst II 1.00 1.00 1.00 0.80
Special Projects Manager 0.40 0.40 0.40 0.40
Administrative Coordinator 1.00 1.00 1.00 1.00
Total Full Time 4.40 4.65 4.20 4.85
Part Time Positions
Administrative Intern - - - 0.03
Part Time Customer Service Representative 0.50 - - -
Total Part Time 0.50 - - 0.03
Total Full Time Equivalents 4.90 4.65 4.20 4.88
Administration
Fiscal Year 2020
Village of Glenview Adopted 2021 Budget 178
Facilities Management
The Village currently owns and maintains 31 facilities including 300,000 square feet of buildings
and 640,000 square feet of parking decks. Beyond annual operating maintenance, these 31
facilities require capital maintenance and improvements to ensure they meet and exceed their
useful life and provide safe and clean environments for use by Village residents and staff.
Annually, the Village Board reviews and approves a five-year facilities capital improvement plan
to ensure that Village facilities are properly maintained. Facility capital expenditures are
considered to be significant and non-routine in regards to construction and on-going operating
costs.
2020 Accomplishments
Improved the Downtown Metra Train Station by repairing the station’s interior, refinishing
doors, and making significant roof repairs
Completed the environmental clean-up and painting at the West Lake Pump Station
Successfully bid out new contracts for fire system maintenance, gun range maintenance,
Fire Station 14 repairs, and the municipal center valve replacement project
Expenditure Analysis
Contractual expenditures are increasing in 2021 from the 2020 projection due to a new
facilities based needs assessment and repair strategy; the result is the recently approved
2021-2025 Facilities Repair and Replacement Fund (FRRF) plan
Contractual projects scheduled for 2021 include Fire Station 14 repairs, West Lake Pump
Station roof replacement and masonry repairs, along with the municipal center valve
replacement project
Commodities include electricity and natural gas which can fluctuate with the price of fuel
and weather
Interfund charges increased in order to fund future repair work in subsequent years
Village of Glenview Adopted 2021 Budget 179
Fiscal Year Fiscal Year
2019 Projected 2021
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 428,697 393,229 383,064 -
Contractual 866,774 1,339,010 1,002,358 2,670,354
Commodities 462,785 600,360 482,089 549,155
Other Charges 136 1,000 1,049 1,000
Capital Outlay 262,973 101,236 349,237 25,000
Total Operating Expenditures 2,021,365 2,434,835 2,217,797 3,245,509
Other Expenditures
Interfund Charges 795,919 663,277 663,277 1,073,142
Total Other Expenditures 795,919 663,277 663,277 1,073,142
Total Expenditures 2,817,284 3,098,112 2,881,074 4,318,651
Funding Sources
Corporate Fund 1,175,251 1,080,329 1,066,607 849,792
Special Tax Allocation Fund 69,592 98,000 104,314 90,000
Glenview Water Fund 726,246 643,671 591,685 961,916
Glenview Sanitary Fund 80,713 93,529 81,813 45,807
Wholesale Water Fund 15,230 16,544 14,244 20,244
Commuter Parking Fund 224,710 529,744 281,233 292,733
Facility Repair and Replacement Fund 525,542 636,295 741,178 2,058,159
Total Funds Sources 2,817,284 3,098,112 2,881,074 4,318,651
Personnel Budget by Position
Full Time Positions
Facilities Technician 1.00 1.00 1.00 -
Facilities Manager 1.00 1.00 1.00 -
Lead Facilities Technician 1.00 1.00 1.00 -
Customer Service Representative I 0.38 0.38 0.38 -
Total Full Time 3.38 3.38 3.38 -
Part Time Positions
Part Time Seasonal Intern 0.25 0.25 0.25 0.25
Total Part Time 0.25 0.25 0.25 0.25
Full Time Equivalents 3.63 3.63 3.63 0.25
Facilities Management
Fiscal Year 2020
Village of Glenview Adopted 2021 Budget 180
Streets and Forestry
The Streets and Forestry Division is responsible for pothole patching, street sign maintenance,
street sweeping, snow plowing, street lighting maintenance, sidewalk repair and maintenance,
parkway tree removals and plantings, Emerald Ash Borer (EAB) management, and brush pick up.
The division responds directly to resident requests as well as manages a preventative maintenance
schedule.
2020 Accomplishments
Right-sized the Village’s tree program and reduced its budget by $132,827 (29%) and
continued the six-year cycle (2020 is Year 1) for the Village-wide tree program including
trimming, removal and condition survey
Hosted four volunteer work days and/or educational events focused on litter cleanup,
brush removal and native plant installations
Received the Tree City USA award for the 35th consecutive year
Rebid five contractual snow removal sections for a savings of $61,584 during the 2020-
2021 snow season
Started Year 1 of outsourced pavement patching building on the departments hybrid
service delivery model
Expenditure Analysis
Contractual expenditures in FY 2021 return to pre-COVID-19 levels
Capital outlay expenditures include funding for parkway tree -planting
Village of Glenview Adopted 2021 Budget 181
Fiscal Year Fiscal Year
2019 Projected 2021
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 124,032 125,131 139,250 126,645
Contractual 3,119,331 3,734,577 3,510,172 3,563,044
Commodities 900,536 1,017,428 1,028,955 1,050,549
Capital Outlay 217,771 200,000 60,000 80,000
Total Operating Expenditures 4,361,670 5,077,136 4,738,377 4,820,238
Other Expenditures
Interfund Charges 24,238 22,636 22,636 21,813
Total Other Expenditures 24,238 22,636 22,636 21,813
Total Expenditures 4,385,908 5,099,772 4,761,013 4,842,051
Funding Sources
Corporate Fund 3,511,118 3,994,644 3,699,830 3,760,996
Special Tax Allocation Fund 658,463 903,637 888,623 914,991
Commuter Parking Fund 216,327 201,491 172,560 166,064
Total Funds Sources 4,385,908 5,099,772 4,761,013 4,842,051
Personnel Budget by Position
Full Time Positions
Superintendent 0.88 0.88 0.88 0.30
Natural Resource Manager 1.00 1.00 1.00 1.00
Supervisor 1.32 2.20 2.20 1.80
Field Inspector 0.88 0.88 0.88 0.60
Maintenance Equipment Operator 11.00 8.80 8.80 5.40
Total Full Time 15.08 13.76 13.76 9.10
Part Time Positions
Natural Resource Seasonals 0.50 0.50 0.50 0.50
Total Part Time 0.50 0.50 0.50 0.50
Total Full Time Equivalents 15.58 14.26 14.26 9.60
*
Streets and Forestry Division*
Street Maintenance, Forestry and Grounds, Refuse and Recycling, Snow and Ice
Maintenance, and Glen Maintenance
Fiscal Year 2020
30% of Full-time salaries for Superintendent, Supervisor, Field Inspector and Maintenance Equipment
Operators are budgeted in Streets and Forestry
Village of Glenview Adopted 2021 Budget 182
Fiscal Year Fiscal Year
2019 Projected 2021
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Contractual 634,936 652,029 629,726 679,209
Commodities 626,625 618,896 552,958 558,089
Total Operating Expenditures 1,261,561 1,270,925 1,182,684 1,237,298
Other Expenditures
Interfund Charges 19,948 16,817 16,817 15,654
Total Other Expenditures 19,948 16,817 16,817 15,654
Total Expenditures 1,281,509 1,287,742 1,199,501 1,252,952
Funding Sources
Corporate Fund 1,157,764 1,217,923 1,134,854 1,189,136
Commuter Parking Fund 123,745 69,819 64,647 63,816
Total Funds Sources 1,281,509 1,287,742 1,199,501 1,252,952
Fiscal Year Fiscal Year
2019 Projected 2021
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Contractual 535,394 582,321 523,143 497,215
Commodities 14,355 40,300 41,044 31,300
Capital Outlay 217,771 200,000 60,000 80,000
Total Operating Expenditures 767,520 822,621 624,187 608,515
Total Expenditures 767,520 822,621 624,187 608,515
Funding Sources
Corporate Fund 751,111 803,283 604,849 592,663
Commuter Parking Fund 16,409 19,338 19,338 15,852
Total Funds Sources 767,520 822,621 624,187 608,515
Street Maintenance
Forestry and Grounds
Fiscal Year 2020
Fiscal Year 2020
Village of Glenview Adopted 2021 Budget 183
Fiscal Year Fiscal Year
2019 Projected 2021
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Contractual 523,687 545,444 545,444 572,983
Commodities 53,399 47,892 47,892 52,000
Total Operating Expenditures 577,085 593,336 593,336 624,983
Total Expenditures 577,085 593,336 593,336 624,983
Funding Sources
Corporate Fund 577,085 593,336 593,336 624,983
Total Funds Sources 577,085 593,336 593,336 624,983
Fiscal Year Fiscal Year
2019 Projected 2021
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 124,032 125,131 139,250 126,645
Contractual 228,970 436,993 435,623 453,387
Commodities 9,238 17,000 12,931 13,000
Total Operating Expenditures 362,240 579,124 587,804 593,032
Other Expenditures
Interfund Charges 4,290 5,819 5,819 6,159
Total Other Expenditures 4,290 5,819 5,819 6,159
Total Expenditures 366,530 584,943 593,623 599,191
Funding Sources
Special Tax Allocation Fund 366,530 584,943 593,623 599,191
Total Funds Sources 366,530 584,943 593,623 599,191
Refuse and Recycling
The Glen Maintenance
Fiscal Year 2020
Fiscal Year 2020
Village of Glenview Adopted 2021 Budget 184
Fiscal Year Fiscal Year
2019 Projected 2021
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Contractual 1,196,345 1,517,790 1,376,236 1,360,250
Commodities 196,919 293,340 374,130 396,160
Total Operating Expenditures 1,393,264 1,811,130 1,750,366 1,756,410
Total Expenditures 1,393,264 1,811,130 1,750,366 1,756,410
Funding Sources
Corporate Fund 1,025,158 1,380,102 1,366,791 1,354,214
Special Tax Allocation Fund 291,933 318,694 295,000 315,800
Commuter Parking Fund 76,173 112,334 88,575 86,396
Total Funds Sources 1,393,264 1,811,130 1,750,366 1,756,410
Snow and Ice Maintenance
Fiscal Year 2020
Village of Glenview Adopted 2021 Budget 185
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Village of Glenview Adopted 2021 Budget 186
Water and Sewer
The Water and Sewer Division of the Public Works Department maintains and manages the
Village’s water supply and maintains water and sewer infrastructure. This includes repair of water
main breaks, hydrant flushing, meter installations and replacements, pump house management,
and sewer cleaning.
2020 Accomplishments
Managed the repair of 106 water main breaks utilizing either in-house staff or contractors
Processed 1,030 water meter service calls including meter tests, final reads, repairs and
replacements as well as new installations
Cleaned 180,532 feet of sanitary sewer and 13,738 feet of storm sewer
Expenditure Analysis
Contractual expenses increased due to increased water distribution costs as a result of a
new wholesale water customer (Aqua IL)
Commodity expenses increased in 2021 due to the continued implementation of systematic
programs for concrete and asphalt repairs combined with increased water treatment
chemicals for the potable water system. Commodities include temporary and permanent
asphalt patch and concrete for water and sewer main breaks, limestone, water parts and
operational supplies.
Village of Glenview Adopted 2021 Budget 187
Fiscal Year Fiscal Year
2019 Projected 2021
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Contractual 5,507,493 5,774,698 5,781,745 6,378,139
Commodities 356,129 667,307 583,127 638,587
Other Charges 0 - - -
Capital Outlay 1,808 - - -
Total Operating Expenditures 5,865,430 6,442,005 6,364,872 7,016,726
Total Expenditures 5,865,430 6,442,005 6,364,872 7,016,726
Funding Sources
Glenview Water Fund 4,642,124 5,127,496 5,091,846 5,483,842
Glenview Sanitary Fund 46,580 181,662 144,029 356,018
Wholesale Water Fund 1,176,726 1,132,847 1,128,997 1,176,866
Total Funds Sources 5,865,430 6,442,005 6,364,872 7,016,726
Personnel Budget by Position
Full Time Positions
Superintendent 1.12 1.12 1.12 0.70
Supervisor 1.68 2.80 2.80 4.20
Field Inspector 1.12 1.12 1.12 1.40
Maintenance Equipment Operator 11.20 11.20 11.20 12.60
Total Full Time 15.12 16.24 16.24 18.90
Part Time Positions
NA- - - -
Total Part Time - - - -
Total Full Time Equivalents 15.12 16.24 16.24 18.90
*
Water and Sewer Division*
Pump Stations, Water Distribution, Meter Program, and Sanitary Sewer
Fiscal Year 2020
70% of Full-time salaries for Superintendent, Supervisor, Field Inspector and Maintenance Equipment
Operators are budgeted in Water and Sewer
Village of Glenview Adopted 2021 Budget 188
Fiscal Year Fiscal Year
2019 Projected 2021
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Contractual 30,504 36,000 34,700 19,800
Commodities 19,978 36,100 35,600 32,000
Total Operating Expenditures 50,481 72,100 70,300 51,800
Total Expenditures 50,481 72,100 70,300 51,800
Funding Sources
Glenview Water Fund 49,488 70,100 69,600 51,100
Wholesale Water Fund 993 2,000 700 700
Total Funds Sources 50,481 72,100 70,300 51,800
Fiscal Year Fiscal Year
2019 Projected 2021
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Contractual 342,165 584,058 582,408 588,160
Commodities 206,827 532,476 452,429 498,627
Capital Outlay 1,808 - - -
Total Operating Expenditures 550,800 1,116,534 1,034,837 1,086,787
Total Expenditures 550,800 1,116,534 1,034,837 1,086,787
Funding Sources
Glenview Water Fund 550,800 1,116,534 1,034,837 1,086,787
Total Funds Sources 550,800 1,116,534 1,034,837 1,086,787
Pump Stations
Water Distribution
Fiscal Year 2020
Fiscal Year 2020
Village of Glenview Adopted 2021 Budget 189
Fiscal Year Fiscal Year
2019 Projected 2021
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Contractual 5,105,628 5,031,709 5,075,706 5,467,371
Commodities 111,941 40,000 40,000 54,750
Total Operating Expenditures 5,217,569 5,071,709 5,115,706 5,522,121
Total Expenditures 5,217,569 5,071,709 5,115,706 5,522,121
Funding Sources
Glenview Water Fund 4,041,837 3,940,862 3,987,409 4,345,955
Wholesale Water Fund 1,175,733 1,130,847 1,128,297 1,176,166
Total Funds Sources 5,217,569 5,071,709 5,115,706 5,522,121
*98% of the FY 2021 Budget for Contractual expenditures is for the purchase of water.
Fiscal Year Fiscal Year
2019 Projected 2021
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Contractual 29,196 122,931 88,931 302,808
Commodities 17,383 58,731 55,098 53,210
Other Charges 0 - - -
Total Operating Expenditures 46,580 181,662 144,029 356,018
Total Expenditures 46,580 181,662 144,029 356,018
Funding Sources
Glenview Sanitary Fund 46,580 181,662 144,029 356,018
Total Funds Sources 46,580 181,662 144,029 356,018
Fiscal Year 2020
Supply and Metering
Sanitary Sewer System
Fiscal Year 2020
Village of Glenview Adopted 2021 Budget 190
Fleet Services
The Fleet Services Division of the Public Works Department is responsible for all preventative
maintenance and repair activities for the Village’s vehicles and equipment. Proper preventative
maintenance is necessary to ensure that all vehicles and equipment meet their full useful life
expectancy.
2020 Accomplishments
Installed all snow plows, calibrated all salt spreaders and had all plow trucks ready to go
by October 31, 2020 in advance of the 2020-2021 snow season
Sold 15 surplus vehicles and a large variety of surplus equipment at a municipal auction
generating over $90,000 for the Capital Equipment Replacement Fund (CERF)
Purchased and took delivery of two new dump trucks used for core business services
Completed all annual garage safety inspections, fuel tank inspections, and completed the
safety lane training (as required every six months)
Expenditure Analysis
The 2021 budget is higher than 2020 projections due to commodity and contractual
purchases returning to pre-COVID-19 levels
Village of Glenview Adopted 2021 Budget 191
Fiscal Year Fiscal Year
2019 Projected 2021
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 410,838 437,521 433,912 437,454
Contractual 332,107 360,502 315,355 365,355
Commodities 537,658 562,070 455,500 551,625
Other Charges 2,080 3,500 2,500 3,500
Total Operating Expenditures 1,282,683 1,363,593 1,207,267 1,357,934
Other Expenditures
Interfund Charges 75,319 72,718 72,718 72,498
Total Other Expenditures 75,319 72,718 72,718 72,498
Total Expenditures 1,358,002 1,436,311 1,279,985 1,430,432
Funding Sources
Municipal Equipment Replacement Fund 1,358,002 1,436,311 1,279,985 1,430,432
Total Funds Sources 1,358,002 1,436,311 1,279,985 1,430,432
Personnel Budget by Position
Full Time Positions
Supervisor 1.00 1.00 1.00 1.00
Mechanic 2.00 2.00 2.00 2.00
Total Full Time 3.00 3.00 3.00 3.00
Part Time Positions
NA- - - -
Total Part Time - - - -
Total Full Time Equivalents 3.00 3.00 3.00 3.00
Fleet Services Division
Fleet Services
Fiscal Year 2020
Village of Glenview Adopted 2021 Budget 192
Operations
Police Pension
Village of Glenview Adopted 2021 Budget 193
Fiscal Year Fiscal Year
2019 Projected 2021
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 15,032,523 15,522,344 15,166,150 15,867,901
Contractual 732,788 812,553 803,760 770,329
Commodities 115,392 134,130 121,530 139,778
Other Charges 2,531,730 3,657,402 3,580,351 3,867,738
Capital Outlay 10,097 15,000 6,800 19,890
Total Operating Expenditures 18,422,530 20,141,429 19,678,591 20,665,636
Other Expenditures
Interfund Charges 369,699 361,015 361,015 382,735
Total Other Expenditures 369,699 361,015 361,015 382,735
Total Expenditures 18,792,229 20,502,444 20,039,606 21,048,371
Funding Sources
Corporate Fund 13,602,616 15,192,270 14,402,672 15,172,886
Police Special Fund 10,097 15,000 6,800 19,890
Commuter Parking Fund 16,736 17,257 18,218 18,910
Police Pension Fund 5,162,780 5,277,917 5,611,916 5,836,685
Total Funds Sources 18,792,229 20,502,444 20,039,606 21,048,371
Personnel Budget by Division
Full Time Positions
Police Services 75.00 76.00 75.00 75.00
Total Full Time 75.00 76.00 75.00 75.00
Part Time Positions
NA- - - -
Total Part Time - - - -
Total Full Time Equivalents 75.00 76.00 75.00 75.00
Police Department Summary
Police Operations, Special, and Pension
Fiscal Year 2020
Village of Glenview Adopted 2021 Budget 194
Police Operations
The Glenview Police Department provides quality law enforcement services to residents and
businesses and provides them with a safe and secure environment that fosters a sense of security.
The Police Department services include crime investigations, juvenile crime investigations, patrol
operations, traffic and parking enforcement, and crime prevention education.
2020 Accomplishments
The Community Relations Unit continues to build strong relationships with the
community. This has been done through social media exchanges of critical information
and crime prevention notices that keep residents, business owners, and visitors updated
on important information, hosting the first virtual Citizen’s Police Academy class,
participating in 168 birthday drive-by’s during COVID-19 stay order, organization of
frontline healthcare worker tribute at Glenbrook Hospital, presentation of ALICE active
shooter training to employees, and more.
The Traffic Unit Officer completed the Crash Investigation I & II courses through the
Northwestern University Center for Public Safety. The completion of both classes certify
him as a Technical Crash Investigator which will assist the unit when handling crashes
and determining potential causes of collisions. (2) The Unit participated in all IDOT
2020 holiday grant enforcement campaigns. The efforts included occupant protection,
speeding, unbuckled and impaired driving enforcements; (3) The Police Department
applied for and received $36,036.00 in IDOT Grant monies used for national holiday
safety awareness campaigns and DUI enforcements conducted by the Traffic Unit.
Transitioned to a complete computer-based Field Training Officer reporting system. The
FTO-360 and San Jose model - Field Training Evaluations Program (FTEP) operate
together and provides more narrative, a grading system, and additional training steps.
Expenditure Analysis
Personnel expenditures assume full staffing in 2021 while the 2020 projection is lower
due to unplanned retirements occurring throughout the year in 2020.
Other Charges include the Village’s pension contribution which is based on the
actuarially determined contribution.
Village of Glenview Adopted 2021 Budget 195
Fiscal Year Fiscal Year
2019 Projected 2021
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 10,016,564 10,396,340 9,714,947 10,208,001
Contractual 585,967 660,640 643,047 593,544
Commodities 115,392 134,130 121,530 139,778
Other Charges 2,531,730 3,657,402 3,580,351 3,867,738
Capital Outlay 10,097 15,000 6,800 19,890
Total Operating Expenditures 13,259,750 14,863,512 14,066,675 14,828,951
Other Expenditures
Interfund Charges 369,699 361,015 361,015 382,735
Total Other Expenditures 369,699 361,015 361,015 382,735
Total Expenditures 13,629,449 15,224,527 14,427,690 15,211,686
Funding Sources
Corporate Fund 13,602,616 15,192,270 14,402,672 15,172,886
Police Special Fund 10,097 15,000 6,800 19,890
Commuter Parking Fund 16,736 17,257 18,218 18,910
Total Funding Sources 13,629,449 15,224,527 14,427,690 15,211,686
Personnel Budget by Position
Full Time Positions
Chief of Police 1.00 1.00 1.00 1.00
Deputy Chief of Police 2.00 2.00 1.00 1.00
Executive Assistant 1.00 1.00 1.00 1.00
Commander 4.00 4.00 4.00 4.00
Sergeant 12.00 12.00 11.00 11.00
Police Officer 52.00 52.00 53.00 53.00
Property/Evidence Officer 1.00 1.00 1.00 1.00
Public Service Officer 1.00 2.00 2.00 2.00
Social Worker 1.00 1.00 1.00 1.00
Total Full Time 75.00 76.00 75.00 75.00
Part Time Positions
NA- - - -
Total Part Time - - - -
Total Full Time Equivalents 75.00 76.00 75.00 75.00
Police Operating
Fiscal Year 2020
Village of Glenview Adopted 2021 Budget 196
Fiscal Year Fiscal Year
2019 Projected 2021
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 5,015,960 5,126,004 5,451,203 5,659,900
Contractual 146,821 151,913 160,713 176,785
Total Operating Expenditures 5,162,780 5,277,917 5,611,916 5,836,685
Total Expenditures 5,162,780 5,277,917 5,611,916 5,836,685
Funding Sources
Police Pension Fund 5,162,780 5,277,917 5,611,916 5,836,685
Total Funds Sources 5,162,780 5,277,917 5,611,916 5,836,685
Police Pension
Fiscal Year 2020
Village of Glenview Adopted 2021 Budget 197
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Village of Glenview Adopted 2021 Budget 198
Operations
Firefighters'
Pension
Village of Glenview Adopted 2021 Budget 199
Fiscal Year Fiscal Year
2019 Projected 2021
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 18,133,777 17,939,423 18,431,529 19,138,249
Contractual 561,478 523,767 517,369 568,864
Commodities 382,586 384,783 462,801 394,366
Other Charges 4,062,134 5,270,263 5,235,846 5,865,643
Total Operating Expenditures 23,139,975 24,146,236 24,647,545 25,967,122
Other Expenditures
Interfund Charges 1,178,677 1,245,976 1,245,976 1,254,282
Total Other Expenditures 1,178,677 1,245,976 1,245,976 1,254,282
Total Expenditures 24,318,652 25,392,212 25,893,521 27,221,404
Funding Sources
Corporate Fund 17,546,240 18,598,415 18,551,971 19,731,070
Foreign Fire Fund 171,335 113,630 149,903 114,143
Firefighters' Pension Fund 6,601,078 6,680,167 7,191,647 7,376,191
Total Funds Sources 24,318,652 25,392,212 25,893,521 27,221,404
Personnel Budget by Division
Full Time Positions
Fire Services 81.00 81.00 81.00 81.00
Total Full Time 81.00 81.00 81.00 81.00
Part Time Positions
NA- - - -
Total Part Time - - - -
Total Full Time Equivalents 81.00 81.00 81.00 81.00
Fire Department Summary
Fire Operations, Foreign Fire, and Pension
Fiscal Year 2020
Village of Glenview Adopted 2021 Budget 200
Fire Operations
The Glenview Fire Department provides high quality fire suppression and emergency medical
services to residents and businesses residing in the Village of Glenview, Village of Golf, and
unincorporated areas of Cook County located within the Glenbrook Fire Protection District. Fire
Department services include emergency medical, which provides rapid advanced life support
response to emergency medical incidents; fire suppression and rescue, which responds to and
mitigates a broad range of emergency situations including fires, vehicle extrications, hazardous
materials incidents, above and below ground rescues, water and ice rescues, and miscellaneous
hazard investigations. The department also provides a wide range of public education programs
and services to educate and promote fire safety in the community. Fire department administrative
responsibilities include managing the department’s financial matters, budget requests, budget
compliance, short and long term goal development, relations with public and private entities, as
well as personnel matters including, staffing, discipline, and labor relations.
2020 Accomplishments
Purchase and in-service of new self-contained breathing apparatus
Implementation and training of electronic staffing software which has been integrated with
payroll
Designed specifications for a new engine and ambulance which will be delivered in early
2021
Rolled out new mobile data terminal software which has been installed in all frontline
response apparatus
Placed in service new Zoll Cardiac monitors and Lucas CPR devices
Expenditure Analysis
Personnel expenditures are increasing due to the settlement of a new union contract
Other charges include the Village’s contribution to fire pensions which are transferred to
the Firefighter’s Pension Fund. The 2020 projected pension contribution is $5,213,253 and
the 2021 budget is $5,785,405.
Village of Glenview Adopted 2021 Budget 201
Fiscal Year Fiscal Year
2019 Projected 2021
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 11,766,518 11,498,043 11,473,630 12,019,180
Contractual 327,660 284,980 283,621 311,742
Commodities 382,586 384,783 462,801 394,366
Other Charges 4,062,134 5,270,263 5,235,846 5,865,643
Capital Outlay - 28,000 - -
Total Operating Expenditures 16,538,897 17,466,069 17,455,898 18,590,931
Other Expenditures
Interfund Charges 1,178,677 1,245,976 1,245,976 1,254,282
Total Other Expenditures 1,178,677 1,245,976 1,245,976 1,254,282
Total Expenditures 17,717,575 18,712,045 18,701,874 19,845,213
Funding Sources
Corporate Fund 17,546,240 18,598,415 18,551,971 19,731,070
Foreign Fire Fund 171,335 113,630 149,903 114,143
Total Funds Sources 17,717,575 18,712,045 18,701,874 19,845,213
Personnel Budget by Position
Full Time Positions
Fire Chief 1.00 1.00 1.00 1.00
Deputy Fire Chief 1.00 1.00 1.00 1.00
Executive Assistant 1.00 1.00 1.00 1.00
Fire Battalion Chief 4.00 4.00 4.00 3.00
Fire Captain 3.00 3.00 3.00 3.00
Fire Lieutenant 12.00 12.00 12.00 12.00
Firefighter/Paramedic 56.00 56.00 56.00 57.00
Firefighter 3.00 3.00 3.00 3.00
Total Full Time 81.00 81.00 81.00 81.00
Part Time Positions
NA - - - -
Total Part Time - - - -
Total Full Time Equivalents 81.00 81.00 81.00 81.00
Fire Operations
Fiscal Year 2020
Village of Glenview Adopted 2021 Budget 202
Fiscal Year Fiscal Year
2019 Projected 2021
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 6,367,260 6,441,380 6,957,899 7,119,069
Contractual 233,818 238,787 233,748 257,122
Total Operating Expenditures 6,601,078 6,680,167 7,191,647 7,376,191
Total Expenditures 6,601,078 6,680,167 7,191,647 7,376,191
Funding Sources
Firefighters' Pension Fund 6,601,078 6,680,167 7,191,647 7,376,191
Total Funds Sources 6,601,078 6,680,167 7,191,647 7,376,191
Fire Pension
Fiscal Year 2020
Village of Glenview Adopted 2021 Budget 203
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Village of Glenview Adopted 2021 Budget 204
Community Development Administration
Inspectional
Services
Planning
Engineering &
Capital Projects
Special Service
Areas
Village of Glenview Adopted 2021 Budget 205
Fiscal Year Fiscal Year
2019 Projected 2021
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 2,147,663 2,309,556 2,091,904 2,149,450
Contractual 1,282,717 1,708,305 1,619,391 1,628,746
Commodities 2,941 9,370 8,385 9,655
Other Charges 408,575 1,247,776 1,222,286 1,398,284
Capital Outlay 166,822 - - -
Total Operating Expenditures 4,008,718 5,275,007 4,941,966 5,186,135
Other Expenditures
Interfund Charges 55,899 47,592 47,592 44,582
Capital Projects 15,474,364 26,516,594 19,390,527 21,581,148
Depreciation 2,096,143 - - -
Transfer Out 110,515 112,369 112,369 109,328
Total Other Expenditures 17,736,921 26,676,555 19,550,488 21,735,058
Total Expenditures 21,745,639 31,951,562 24,492,454 26,921,193
Funding Sources
Corporate Fund 3,186,046 3,685,139 3,468,134 3,469,641
Special Tax Allocation Fund 123,848 156,285 124,113 165,408
Glenview Water Fund 3,431,944 5,947,491 5,228,433 6,883,453
Glenview Sanitary Fund 1,465,761 1,829,860 1,346,498 2,063,918
Wholesale Water Fund 62,816 - - -
Commuter Parking Fund 84,979 - - -
Special Service Area Bond Fund 341,249 338,649 338,649 331,229
Capital Projects Fund 10,867,004 15,386,249 9,639,880 11,387,442
Glen Capital Projects 86,492 - - -
Motor Fuel Tax Fund 2,095,500 4,607,889 4,346,747 2,620,102
Total Funds Sources 21,745,639 31,951,562 24,492,454 26,921,193
Personnel Budget by Division
Full Time Positions
Administration 2.00 2.00 2.00 1.75
Inspectional Services 6.00 6.00 6.00 6.00
Planning 3.30 3.30 3.30 3.30
Engineering & Capital Projects 3.00 4.00 2.00 2.00
Total Full Time 14.30 15.30 13.30 13.05
Part Time Positions
Administration - - - 0.47
Inspectional Services 2.25 2.25 2.25 2.25
Total Part Time 2.25 2.25 2.25 2.72
Total Full Time Equivalents 16.55 17.55 15.55 15.77
Community Development Department
Administration, Inspectional Services, Planning, Engineering, Capital Projects
and Special Service Areas
Fiscal Year 2020
Village of Glenview Adopted 2021 Budget 206
Administration
The Administration division of the Community Development Department supports the day-to-day
operations. This division includes the Director and Management Analyst.
2020 Accomplishments
Successful oversight of Community Development activities which includes the Village’s
Traffic Committee, numerous special projects and development approvals, updates to
Village codes and creation of FY2021 CIP
Expenditure Analysis
Contractual expenditures decreased due to the Economic Development Strategic Plan
being mostly completed in 2020
Other Charges include funding for virtual trainings
Interfund Charges include funding for maintenance and repair of vehicles and reserving for
their future replacement; these charges also include the insurance and risk liability for the
Special Tax Allocation Fund
Village of Glenview Adopted 2021 Budget 207
Fiscal Year Fiscal Year
2019 Projected 2021
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 348,185 328,040 354,228 333,149
Contractual 206,466 207,330 202,439 112,212
Commodities 117 750 - 750
Other Charges 3,922 24,865 2,974 9,053
Total Operating Expenditures 558,689 560,985 559,641 455,164
Other Expenditures
Interfund Charges 20,636 19,688 19,688 19,322
Total Other Expenditures 20,636 19,688 19,688 19,322
Total Expenditures 579,325 580,673 579,329 474,486
Funding Sources
Corporate Fund 435,075 403,239 433,082 247,108
Special Tax Allocation Fund 95,473 128,463 95,606 135,699
Glenview Water Fund 33,258 33,389 34,488 69,128
Glenview Sanitary Fund 15,519 15,582 16,153 22,551
Total Funds Sources 579,325 580,673 579,329 474,486
Personnel Budget by Position
Full Time Positions
Director 1.00 1.00 1.00 1.00
Management Analyst I 1.00 1.00 1.00 0.75
Total Full Time 2.00 2.00 2.00 1.75
Part Time Positions
Administrative Intern - - - 0.47
Total Part Time - - - 0.47
Total Full Time Equivalents 2.00 2.00 2.00 2.22
Administration
Fiscal Year 2020
Village of Glenview Adopted 2021 Budget 208
Inspectional Services
The Inspectional Services Division of the Community Development Department enforces
Glenview’s building, health, fire, property maintenance and zoning codes. It reviews, approves,
inspects, and issues permits for all construction throughout the Village. Inspectional Services staff
also follows up on violations and complaints and performs all health inspections.
2020 Accomplishments
Due to COVID, the Development Center modified its service delivery at times to provide
an online and remote customer service experience
The Development Center processed the issuance of 1,332 same-day permit reviews
Inspectional Services issued 4,307 permits and performed over 11,016 inspections in 2020
Expenditure Analysis
Contractual expenditures are budgeted based on a normal workload; if additional resources
are needed for special projects or situations, additional funding which would be offset with
additional permit revenue would be requested
Commodities include funding for safety shoes and testing equipment
Interfund Charges include funding for maintenance and repair of vehicles and reserving for
their future replacement
Village of Glenview Adopted 2021 Budget 209
Fiscal Year Fiscal Year
2019 Projected 2021
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 1,003,182 1,030,540 1,008,074 1,063,576
Contractual 455,525 661,604 659,771 570,586
Commodities 2,824 8,150 8,150 7,225
Other Charges 1,605 - - -
Total Operating Expenditures 1,463,136 1,700,294 1,675,995 1,641,387
Other Expenditures
Interfund Charges 23,552 18,226 18,226 18,622
Total Other Expenditures 23,552 18,226 18,226 18,622
Total Expenditures 1,486,688 1,718,520 1,694,221 1,660,009
Funding Sources
Corporate Fund 1,472,851 1,704,806 1,680,599 1,645,776
Glenview Water Fund 13,838 13,714 13,622 14,233
Total Funds Sources 1,486,688 1,718,520 1,694,221 1,660,009
Personnel Budget by Position
Full Time Positions
Inspector 1.00 1.00 1.00 1.00
Sanitarian 2.00 2.00 2.00 2.00
Plan Review Manager 1.00 1.00 1.00 1.00
Development Center Manager 1.00 1.00 1.00 1.00
Inspectional Services Manager 1.00 1.00 1.00 1.00
Total Full Time 6.00 6.00 6.00 6.00
Part Time Positions
Customer Service Representative 1.00 1.00 1.00 1.00
Inspector 1.25 1.25 1.25 1.25
Total Part Time 2.25 2.25 2.25 2.25
Total Full Time Equivalents 8.25 8.25 8.25 8.25
Inspectional Services
Fiscal Year 2020
Village of Glenview Adopted 2021 Budget 210
Planning
The Planning Division of the Community Development Department leads the economic
development of the Village and reviews proposed land uses and development projects to ensure
compatibility with the Village’s Comprehensive Plan and ordinance requirements. The Division
implements major planning initiatives such as corridor and special area studies, supports property
owners in their marketing and/or redevelopment efforts, and processes petitions for annexations,
rezoning, site plan reviews, subdivisions, aesthetics, variations and conditional use permits.
2020 Accomplishments
Staff coordinated the reviews of 113 Appearance Commission cases, 33 Plan Commission
cases and 32 Zoning Board of Appeals cases.
Major projects included the review of the retail development at the former Hart site, the
redevelopment of the former Bess Hardware site, a moratorium on downtown development,
consideration of consolidation of development review commissions, and several significant
additions to school sites within District 34 and District 31.
Expenditure Analysis
Personnel expenditures increased due to a promotion and merit based increases.
Contractual expenditures include a one-time economic development strategic plan project, a
one-time community engagement and communication plan project, funding for
memberships, document recording, third-party consultants for traffic and fiscal impact
studies (typically reimbursable by developers), environmental reviews, membership in the
Chicago North Shore Visitor and Convention Bureau, and copies for recording.
Other Charges include funding for various commissions and boards, Commission minutes,
and required certifications and virtual training.
Village of Glenview Adopted 2021 Budget 211
Fiscal Year Fiscal Year
2019 Projected 2021
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 396,227 394,111 396,912 442,449
Contractual 140,720 333,866 300,166 364,503
Commodities - - - 1,500
Other Charges 26,869 19,940 16,340 19,990
Total Operating Expenditures 563,816 747,917 713,418 828,442
Total Expenditures 563,816 747,917 713,418 828,442
Funding Sources
Corporate Fund 563,816 747,917 713,418 828,442
Total Funds Sources 563,816 747,917 713,418 828,442
Personnel Budget by Position
Full Time Positions
Deputy Director of Comm. Dev. - - - 1.00
Planning Manager 1.00 1.00 1.00 -
Special Projects Manager 0.30 0.30 0.30 0.30
Planner II 2.00 2.00 2.00 2.00
Total Full Time 3.30 3.30 3.30 3.30
Full Time Equivalents 3.30 3.30 3.30 3.30
Planning
Fiscal Year 2020
Village of Glenview Adopted 2021 Budget 212
Engineering & Capital Projects
The Engineering & Capital Projects Division of the Community Development Department is
responsible for developing the Village’s Capital Improvement Program (CIP), which includes the
planning and funding for the capital maintenance of the Village’s core infrastructure including
roadways, potable water mains, sanitary and storm sewers along with other components. Annually
the Village Board reviews and approves a five-year CIP to ensure these critical components of the
Village’s public infrastructure are adequately maintained. As part of this annual review, the
Village hosts various public workshops to ensure that the public has an open forum for input on
the five-year plan. Additionally, the division provides engineering services (plan review,
inspections and complaints) for all private projects.
2020 Accomplishments
Coordinated the 5-year CIP process which includes the allocation of funds for resurfacing
and reconstruction of roadways, and the replacement or addition of infrastructure (storm
water, sanitary, water)
$24 million was dedicated to CIP projects constructed in 2020
Major infrastructure projects that were bid and constructed include Woodland Lane south
of Central and Longvally Road east of Harlem reconstruction (SSA’s for curb and gutter
and storm sewer system), The Glen Oak Storm Sewer Improvements (funded through
Army Corps of Engineers), Montgomery-Washington-Parkview reconstruction and utility
upgrades in Park Manor neighborhood, Hunter and Church roads reconstruction, Briarhill-
Cover-Greenbrier reconstruction and utility improvements, Lilac water main replacement
and Techny Basin path rehabilitation.
Successfully managed the regulatory engineering function for local private projects
Expenditure Analysis
Contractual expenditures supplied by the staff of Baxter and Woodman, which include plan
review for permits, and design and project management associated with CIP projects,
remain relatively flat. Contractual expenditures also include funding for dues and
memberships, and mailing costs associated with major infrastructure projects
Interfund Charges include the maintenance and repair of the department’s fleet and
reserves for future vehicle replacement
Details of the 2021 Capital Projects can be found in Capital Spending and Debt
Management section
Village of Glenview Adopted 2021 Budget 213
Fiscal Year Fiscal Year
2019 Projected 2021
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 400,069 556,865 332,690 310,276
Contractual 480,006 505,505 457,015 581,445
Commodities - 470 235 180
Other Charges 145,445 976,691 976,692 1,147,340
Capital Outlay 166,822 - - -
Total Operating Expenditures 1,192,342 2,039,531 1,766,632 2,039,241
Other Expenditures
Interfund Charges 11,711 9,678 9,678 6,638
Capital Projects 15,474,364 26,516,594 19,390,527 21,581,148
Depreciation 2,096,143 - - -
Transfer Out - - - -
Total Other Expenditures 17,582,218 26,526,272 19,400,205 21,587,786
Total Expenditures 18,774,560 28,565,803 21,166,837 23,627,027
Funding Sources
Corporate Fund 714,305 829,177 641,035 748,315
Special Tax Allocation Fund 28,375 27,822 28,507 29,709
Glenview Water Fund 3,384,848 5,900,388 5,180,323 6,800,092
Glenview Sanitary Fund 1,450,242 1,814,278 1,330,345 2,041,367
Wholesale Water Fund 62,816 - - -
Commuter Parking Fund 84,979 - - -
Capital Projects Fund 10,867,004 15,386,249 9,639,880 11,387,442
Glen Capital Projects 86,492 - - -
Motor Fuel Tax Fund 2,095,500 4,607,889 4,346,747 2,620,102
Total Funds Sources 18,774,560 28,565,803 21,166,837 23,627,027
Personnel Budget by Position
Full Time Positions
Village Engineer 1.00 1.00 - -
Engineering Division Manager 1.00 1.00 1.00 1.00
Project Manager/CIP Coordinator 1.00 1.00 1.00 1.00
Engineering Technician - 1.00 - -
Total Full Time 3.00 4.00 2.00 2.00
Full Time Equivalents 3.00 4.00 2.00 2.00
Engineering & Capital Projects
Fiscal Year 2020
Village of Glenview Adopted 2021 Budget 214
Special Service Areas
By State Statute, Special Service Area (SSA) financing is an available funding mechanism for
residents to voluntarily fund (by a voting process) infrastructure improvements and repay the costs,
plus interest, as part of their property tax bill over a period of time. The Village offers 10 or 20
years (as determined by a majority vote of the property owners) at the current Village borrowing
rate at the time of the project. The Village has worked with various neighborhoods and has
established many SSAs to build new infrastructure, including stormwater sewers, sanitary sewers,
watermains and curb & gutter, in areas that were developed without that infrastructure. The ability
to establish new SSAs has been a successful tool for the infrastructure cost to be covered directly
by those who receive the benefits.
As part of the SSA setup, a boundary is established by Ordinance that is filed and recorded with
Cook County. SSAs have very specific benefitting parcels that are included within the SSA
boundary. After project completion, the final costs are recouped annually with each property
paying their proportionate share of the repayment costs based on their Equalized Assessed Value
(“EAV”) percentage share of the total EAV of the SSA.
The SSA projects are engineered, competitively bid, and constructed under the supervision of the
Village. The process is initiated by a petition, followed by development of conceptual plans and
cost estimates which are provided to the property owners. A formal ballot is conducted in which
a 2/3 majority of the property owners must indicate approval for the process to continue. A failure
of the ballot enacts a minimum four year moratorium for re-consideration of the Special Service
Area improvement.
Expenditure Analysis
Other Charges are made up of debt service payments
Transfers Out is to repay other funds for SSA projects by transferring the property taxes
collected, or other funding sources available, for various special service areas
Village of Glenview Adopted 2021 Budget 215
Fiscal Year Fiscal Year
2019 Projected 2021
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Other Charges 230,734 226,280 226,280 221,901
Total Operating Expenditures 230,734 226,280 226,280 221,901
Other Expenditures
Transfer Out 110,515 112,369 112,369 109,328
Total Other Expenditures 110,515 112,369 112,369 109,328
Total Expenditures 341,249 338,649 338,649 331,229
Funding Sources
Special Service Area Bond Fund 341,249 338,649 338,649 331,229
Total Funds Sources 341,249 338,649 338,649 331,229
Special Service Areas
Fiscal Year 2020
Village of Glenview Adopted 2021 Budget 216
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Village of Glenview Adopted 2021 Budget 217
VILLAGE OF GLENVIEW
CAPITAL SPENDING AND DEBT
MANAGEMENT
Village of Glenview Adopted 2021 Budget 218
Capital Improvements Program
The Village of Glenview Capital Improvement Program (CIP) is a comprehensive schedule of
major public improvement projects which are proposed for the Village within the next five years.
The CIP is comprised of a project description, the financial requirements of projects, the financing
sources, and the timing of the project. The CIP is vital for anticipating and planning for the physical
assets of the Village required for the safety, health and welfare of the people.
The CIP provides an effective method for the Village to systematically construct, maintain,
upgrade, expand and replace the community’s physical assets, as required by Village policy. The
CIP provides for the attainment of long-range capital investment goals within the financial
capabilities of the municipality.
This section provides a broad overview of the CIP and its elements. To gain a more in-depth
perspective of the five year program, the reader should refer to the 2021-2025 Capital
Improvement Program, a separately published document. This document contains detailed project
descriptions, revenue sources, detailed mapping, and analysis of the comprehensive five year
program.
CIP Criteria
Projects that are typically included in the CIP include infrastructure improvements to streets, roads,
and underground piping for water disbursement and sanitary lines. Projects also can include design
work, studies, the purchase of land, land improvements, building construction, maintenance, and
reconstruction projects.
To qualify for inclusion in the CIP, a project must meet the following criteria:
Project costs must be greater than $50,000,
Has a multiple year useful life, and
Results in a capital asset.
Beyond the qualification of a project for addition to the CIP, the Village will evaluate other criteria
to determine the inclusion and timing of qualified projects. The Village will review if:
The capital assets that require maintenance, repair, or replacement, that if not addressed,
will result in higher costs for the Village,
Infrastructure improvements are to support new development or redevelopment,
Projects will have a revenue-generating potential, and
The project reflects changes in Village needs, policies, or goals.
Another item to note is that the Village’s capitalization policy is for items that have a life of at
least two years and a minimum cost of $25,000. Items that are in excess of $5,000 but less than
$50,000 are budgeted in Capital Outlay line items of the annual operating budget, but items that
cost less than $25,000 per unit are not capitalized.
Village of Glenview Adopted 2021 Budget 219
CIP Project Descriptions
The following information is included for each project that is included in the 2021-2025 CIP.
Project Type
The independent CIP document is divided into sections based upon project type. This classification
refers to the generally project purpose. The different projects types for the Village of Glenview
are: planning, design and construction projects, road resurfacing, road reconstruction, ancillary
projects, water projects, sanitary projects, sanitary projects and Glen related projects.
Name of Project
This section of the CIP gives the project a title.
Project Number
A unique identification number is given to each project to help in tracking project costs.
Total Project Cost
This is an estimated total project cost based upon current assumptions.
Cost by Year
This section provides the cost per year and is broken down by the source of funds for the project.
Description
This section provides a narrative of specific information regarding the project. This section will
highlight information about work to be completed, purpose of the work, relationship to Village
goals, how the project will be completed, and estimated timeline of the project
Map
A map is included to highlight where the project(s) will be completed.
CIP Process
The CIP is a statement of budgetary policy and a planning document. Implementation of the CIP
is a tool to accomplish the adopted goals and policies of the Board of Trustees. Therefore, each
year the Capital Improvement Program is revised and extended for another year maintaining the
five-year program. This annual process is in place to review and update the CIP; completed
projects are removed, new projects are proposed, and scheduled projects are updated. The annual
process allows the Village to adjust to changing circumstances and, as needed, change plans and
priorities to meet the goals of the Village. Below are the major steps in the CIP development:
1. Start – Prepare Forecast Models
2. Develop CIP Budget Guideline
3. Submit Capital Project Requests
4. Citizen Review and Input
5. Develop Capital Projects Budget
6. Board Work Session Review
7. Public Hearings and Adoption
Projects are developed through the course of the fiscal year. The first stage of the process is the
determination of projects to include in the capital program. Projects are proposed by the Village
Village of Glenview Adopted 2021 Budget 220
Board, residents, or staff to be included in the five year program. These project proposals will
generally identify the scope of the project, related CIP projects, funding sources, and a proposed
schedule. The proposed projects are then reviewed by Village staff to determine if the project is
compatible with Village wide goals.
If the project is deemed compatible with Village goals, staff will evaluate goals based upon the
feasibility of accomplishing the project in a given year and within the limits of the Village’s
control. From this point, staff will work to enhance the project description, funding sources, and
develop a project schedule. Projects are then reviewed by the responsible department and
incorporated within the five year CIP schedule.
During the final stage of the process, Village staff provides recommendations to the Village Board
for approval of the five-year Capital Improvement Program. This recommendation is based upon
Village goals and the impact of the capital projects on the Village’s financial future. Once the five-
year CIP is approved, projects within the first year of the CIP are placed into the CIP Budget and
are prioritized based upon current needs and currently available resources. The Capital Projects
Department is delegated to be project managers of the capital projects and this department works
with other departments to prioritize, schedule and carry out the CIP.
CIP Funding
There are a variety of funding sources available, but these sources are limited in both the amount
available and how these funds can be used. Projects can be funded by village, state or federal
monies, as well as outside agencies and individuals. Village funding sources typically include local
taxes and service fees.
The Village of Glenview’s evaluation of a CIP project’s funding includes the following factors:
All projects must have identified and approved funding sources.
The Project impacts on the Village’s future operating costs must be included in planning
of project and incorporated within the respective department’s operating budgets.
Capital Projects are adopted in whole with the intent that each project retains its budget
authority until project completion.
Projects will not start until the funds have been received – bond, loan or cash flow. The
only exceptions are made for reimbursable projects such as a Special Service Area or
reimbursable grant projects.
Village of Glenview Adopted 2021 Budget 221
Below is a listing of the major sources of funds that the Village utilizes to fund CIP projects.
Capital Improvement Program Budget
The first year of the five year CIP program is called the capital budget. The capital budget is
integrated with the operating budget of the Village and adopted in one motion.
The CIP projects within the annual CIP Budget utilize project length budgeting. Therefore, costs
associated with an extensive multi-year project could span several years but expenditures would
be approved in the year that the project was started. For instance, all expenditures associated with
the construction of a new municipal building would be approved in 2021 if the project began in
2022 and was completed in 2025.
However, certain projects that span several years can be considered autonomous projects based
upon the different project functions. For instance, if the Village has a road construction project
that starts in 2021 with design of the roadway and then construction of the roadway in 2022, each
function is separated and budgeted to the distinct budget year.
Project Funding Source Description
Corporate Fund Revenues from Local Taxes, Fees, Charges, Intergovernmental and Investment Income.
Motor Fuel Tax Fund Intergovernmental revenues received from the State.
Special Tax Allocation Fund Incremental Property Tax in the Village’s Tax Increment Financing (TIF) District.
Glen Capital Projects Fund Normally bond proceeds for capital construction projects in the TIF District.
Permanent Fund Proceeds from the sale of property in the TIF District restricted for use outside the District.
Water Fund Income received from users of the Village’s Water Utility System.
Wholesale Water Fund Return on Investment from the transportation of water to other providers through the Village System.
Sewer Fund Income received from users of the Village’s Sanitary Sewer System.
Facility Replacement Fund Funds set aside for the stabilization of costs for repair and replacement of facilities.
Grants Non -Village funds provided by the state or federal government for qualifying projects. Bonds Temporary borrowing of resources to fund current projects the principal of which is paid back over time.
Village of Glenview Adopted 2021 Budget 222
Impact on Operating Budget
The Corporate Fund includes the revenues and expenditures that drive the daily services provided
by the Village. In addition to these daily services, the Village Board has set forth a policy to utilize
Corporate Funds to accomplish their goal of improving overall Village infrastructure. These
transfers to the capital budget have a direct impact on the Village’s operating budget.
The CIP can have two direct impacts on the Corporate Fund operating budget. The first impact is
the transferring of funds from the Corporate Fund to pay for certain projects; this reduces the
available funds for operations. These projects generally include design projects and road
resurfacing and reconstruction projects. The second impact is the ongoing costs borne by the
Corporate Fund related to improvements made on capital assets.
When funding for capital projects comes from the Corporate and Special Revenues Funds,
operating budget development must have a clear connection to the CIP process. When the Village
decides to use Corporate Funds to pay for capital improvements, the Village must determine the
priority of projects and if revenues are sufficient to maintain normal day-to-day operations of the
Village within the Village’s fund balance policy. The Village also must consider the creation
and/or expansion of current Village infrastructure and the ongoing costs of maintenance. For
example, if a new roadway is built, as was the case in the Glen, then the Public Works Department
must include supplemental information in its budget to maintain the new roadways. This would
include not only employees or contractors to maintain the roadway, but equipment and supplies
for the roadway maintenance.
From 2021-2025, the Village currently plans to directly transfer $35,206,097 from the Corporate
Fund for capital projects.
There is also a minimal impact on the 2021 operating budget associated with the ongoing costs.
The budgeted capital items are modifications or improvements to existing capital items and not
creations or expansions of capital. Therefore, there is a minimal increase in annual operating costs,
such as personnel, supplies, or equipment. In most instances operating costs are projected to remain
constant offsetting the impact of inflation.
Non- Routine Capital Expenditures that Impact the Operating Budget
Project Description Impact on Operating Budget
Crack Sealing The annual program seals roadway cracks to
prevent water from penetrating the base
material and causing deterioration. Crack
sealing extends the life of the roadway.
Moderate Reduction – $85K
for reduced resurfacing costs
Restoration and Tree Trimming & Removal
A project may require trees to be removed
or trimmed which is part of the project
budget.
Moderate Reduction - $25K
to $100K for reduced tree
removals and trimming
Village of Glenview Adopted 2021 Budget 223
Project Description Impact on Operating Budget
Seal Coating Pilot
Project
As new technologies emerge that claim to
extend pavement lives, the Village Public
Works and Engineering staff will test some
new products to see if a cost-benefit for
future maintenance exists.
Small Reduction – Less than
$20K for the purchase of
fewer materials.
Water Main Lining The lining of water mains extends the life
of the main and prevents future water main
breaks.
Moderate Reduction – $65K
in water main repairs
Sanitary Sewer Lining The lining of the sewer mains extends the
life of the main and prevents infiltration.
Significant Reduction –
Greater than $100K in sewer
main repairs
Sanitary Sewer
Television Inspections
Sewer televising identifies areas of concern
and preventative maintenance is performed
Significant Reduction –
Greater than $100K in routine
maintenance costs
Public Works Repairs of sealants surrounding exterior
windows and doors, control joints, phased
walls and masonry in order to maintain or
improve the energy efficiency of the
facility
Small Reduction – Less than
$10K for reduced energy
costs.
Village of Glenview Adopted 2021 Budget 224
Capital Improvement Program
CORE INFRASTRUCTURE $13,269,128
Design $1,831,520
Annual activities include road surveying, clean construction and demolition debris soil testing, material
testing, Capital Improvement Program (CIP) core, storm, and water design, inspectional and project
management services, bridge and retaining wall inspection, drainage analysis and assessment and natural
resource project design.
Road Resurfacing $1,828,657
Road resurfacing projects involve grinding of street surface, underground utility spot repairs, minor
concrete work including sidewalk and curb and gutter replacement, roadway patching, street surface
placement, and landscape restoration. Minor Area Repair Strategy – Asphalt (MARS-A) and Minor Area
Repair Strategy - Concrete (MARS-C) used throughout the Village is included. There will be a total of
2.97 miles resurfaced in 2021. The roadways include:
Pynsky Road (Potter Road to East End)
Wilmette Avenue (West End to Long Road)
Saratoga Lane (Monterey Drive to Kittyhawk Lane)
Cabot Lane (Saratoga Lane to Monterey Drive)
Monterey Drive (West Lake Avenue to Independence Avenue)
Westleigh Drive South Circle (Westleigh Drive South Circle to Waukegan Road)
Summit Drive (Westleigh Drive South Circle to Aberdeen Drive)
Aberdeen Drive (Summit Drive to Summit Drive)
Brush Hill Lane (Summit Drive to Westleigh Drive)
Fir Street (Shermer Road to East Cul-De-Sac)
Hill Circle (Central Road to North Cul-De-Sac)
Sumac Circle (West Cul-De-Sac to East Cul-De-Sac)
Cedarwood Lane (Linden Leaf Drive to North Cul-De-Sac)
Crescent Lane (Potter Road to West Cul-De-Sac)
Ardmore Avenue (Long Road to West End)
Dale Street (Long Road to West End)
MARS Asphalt (various locations Village-wide)
MARS Concrete (supplemental to Public Works budget) Road Reconstruction $9,608,951
Typical work involves street removal, curb removal, underground utility
installation/replacement/relining/repairs, public utility relocations, curb installation, sidewalk replacement,
roadway base repair, street pavement installation, parkway grading, and landscape restoration. There will
be a total of 2.62 miles reconstructed in 2021. The roadways include:
Russet Way (Crestwood Drive to Carousel Drive)
Juniper Road (Wilmette Avenue to Glenview Road)
Montgomery Lane, Golf Court, and Cedar Court (Golf Court to McArthur Drive)
North Glenayre Drive (Glenview Road to North Dead End)
Pleasant Lane (Waukegan Road to Sunset Ridge)
Spruce Street & Alley (Glenview Road to Dewes Street)
Beaver Lane (Wilmette Avenue to North End)
Surrey Lane (Central Road to Glenview Road)
Forestview Lane (Surrey Lane to West End)
Barton Court (Surrey Lane to West End)
Village of Glenview Adopted 2021 Budget 225
SPECIAL PROJECTS $3,782,732
Natural Resources Project Reach 1 Payback (Year 11) $24,370
During 2010, the Village received a 0% interest loan along with a grant (25%) to rebuild Reach 1 of the
North Branch of the Chicago River, just south of Willow Road, as a high-priority natural resources project.
The project re-meandered the river, stabilized the banks and provided various riffle pools. The 2021 CIP
reflects year eleven of the twenty-year payback schedule.
East Lake and Waukegan Road Intersection Phase II $237,146
This project consists of engineering design (Phase II) and plans for the intersection of East Lake Avenue
and Waukegan Road, which is supported by the Congestion Mitigation and Air Quality (CMAQ) grant
funding, and Illinois Department of Transportation (IDOT). The planned intersection and pedestrian
improvements will increase capacity, level of service, and safety of this regionally significant intersection.
The proposed project will include geometry modification to add right turn lanes and improved left turn
channelization, traffic signal upgrades, pedestrian crossing safety improvement, multi-use sidewalk
construction, and lighting improvements. Phase II Engineering is anticipated to start in FY2021 and be
completed in FY2022. Skokie Valley Trail Phase II Design $25,000
In FY 2019 the Village, jointly with the Villages of Wilmette, Northfield, and Skokie, led the preliminary
design for the Skokie Valley Trail Phase I, which was supported by Invest in Cook County Grant. All
Villages jointly submitted for the final engineering (Phase II) for the Skokie Valley Trail and secured
funding from CMAQ and Invest in Cook County. The Villages of Wilmette and Northfield are the lead
agencies for this phase, and this amount represents Glenview’s share. Phase II is anticipated to start in
FY2021. Patriot Boulevard and Costco Intersection Phase I Design $35,000
This project consists of completing a traffic study and design for the intersection at Patriot Boulevard and
the Costco entrance to identify options to reduce traffic congestion. Chestnut Avenue and Bike Path Design Phase II $250,000
This project consists of completing final design (Phase II Engineering) and plans for the Chestnut Avenue
widening and multi-use path project between Lehigh Avenue and Waukegan Road. The planned
improvements include widening of the roadway to provide a continuous center left-turn lane/median as
well as storm sewer upgrade to improve drainage for both the roadway and adjacent properties.
Additionally, a 10 ft.-wide multi-use path is proposed on the north side of Chestnut, supported by Illinois
Transportation Enhancement Program (ITEP) grant funding in the amount of $624,000, which includes
construction costs. Willow Road and Shermer Road Intersection $160,000
This project consists of completing a preliminary design (Phase I) and plans for the intersection of Willow
Road and Shermer Road, which is supported by the Invest in Cook grant funding. The planned intersection
and pedestrian improvements will increase capacity, level of service, and safety of this regionally significant
intersection. The proposed project will include geometry modification to add right turn lanes and improved
left turn channelization, traffic signal upgrades, and pedestrian crossing safety improvement. Phase II
Engineering is anticipated to start in FY2021.
Village of Glenview Adopted 2021 Budget 226
Glenview Road Bridge – Middle Fork Phase I $50,000
This project consists of completing a preliminary design (Phase I) and plans for the future reconstruction
of the Glenview Road Bridge over the Middle Fork of the North Branch of the Chicago River, which is
located west of Harms Road. Illinois Department of Transportation Willow Road and Pfingsten Road Improvements $74,520
The Willow Road and Pfingsten Road Intersection is scheduled for improvements by IDOT. The
proposed project consists of adding eastbound and westbound dedicated right-turn lanes on Willow Road,
improving the sightlines for the eastbound and westbound left-turn movements on Willow Road by
incorporating a 4’ striped median between left-turn lanes and the adjacent thru lanes to align the opposing
left-turn lanes. Additional improvements include widening the sidewalks on the south side of Willow
Road to 8-feet, upgrading the pedestrian crossings/traffic signal at the intersection, and upgrading and
replacing the traffic signal with decorative posts and mast arms. This represents the Village’s share of the
improvement costs, including construction of a multi-use path, upgrading a traffic signal with new
Emergency Vehicle Preemption system and other improvements requested by the Village.
Glenview Road and Harlem Avenue Streetscape Phase I $50,000
This project consists of completing preliminary design (Phase I Engineering) and plans for the Glenview
Road adjacent to the Library and Harlem Avenue between Dewes Street and Washington Road. The
planned improvements will include upgraded streetscape, street light replacement, and traffic signal
replacement at Harlem and Glenview.
Glenview Streetscape STP $167,389
This project consisted of completing streetscape improvements and water main replacement along
Glenview Road between Waukegan Road and the Metra railroad tracks. This project was constructed in
FY2017. The Village received Surface Transportation Program (STP) funding through IDOT. This
represents the Village’s remaining share for these improvements, which will be paid upon receiving a
final state invoice. Gateway Sign Construction Phase I $383,842
Following finalization by the Board of Trustees of wayfinding signage designs for downtown Glenview
and various community gateway locations, Phase 1 construction would include the installation of
wayfinding signage on the public right-of-way throughout the downtown, removal of existing gateway
signage, and installation of initial community gateway signs. Additional community gateway signs and
landmark waypoint signage would be constructed in a future phase.
Downtown Parking $1,000,000
As part of the Downtown Revitalization Plan, funding has been allocated to provide additional parking
within the downtown area.
Patriot Boulevard and Costco Entrance Intersection Improvements $500,000
The purpose of this project is to improve traffic flow and reduce congestion at the intersection of Patriot
Boulevard and the Costco entrance.
Depot Street / New Railroad Signal / Gates / Parking Lot $342,350
As part of the Bess Hardware site redevelopment new access road and railroad gates will be proposed just
east of the railroad at Glenview Road. Additionally, the existing parking lot adjacent to Depot Street will
be reconfigured to add additional parking.
Village of Glenview Adopted 2021 Budget 227
Techny Basin Trail Resurfacing $233,525
This project consists of rehabilitation of the Techny Trail, which is located along the perimeter of the
Techny Basin. The project will replace the existing asphalt pavement with new surface and base repair.
The Village secured funding in the amount of $200,000 to complete these improvements from the Illinois
Department of Natural Resources (IDNR).
Tree Planting Swainwood / Lehigh Avenue $20,000
This project consists of removing of dead trees and planting new trees along Lehigh Avenue adjacent to
the Metra parking lot. Miscellaneous Restoration / Tree Trimming & Removal $124,589
To facilitate closure of projects from the previous construction season, isolated restoration measures in the
parkway tend to re-occur the following spring which require separate budget funds. Construction division
staff will re-inspect all previous year capital projects and utilize this project funding to address any follow-
up restoration measures before transferring parkway maintenance responsibilities back to the adjacent
residents and the Public Works Department. Also included is the monthly maintenance of new landscaping
projects at Village owned properties. Crack Sealing $85,000
This is the Village’s annual crack-sealing program managed by Public Works funded from the CIP. Crack-
sealing is an important maintenance strategy to protect the roadway base course from early failure.
Seal Coating / ADA Ramp Replacement $20,000
In coordination with the Village’s Public Works Department approximately one-half mile of Village
roadway will be seal coated to extend the service life of the existing pavement.
WATER SYSTEM PROJECTS $3,040,520
Water Main Replacement Projects $3,040,520
The Village prioritizes replacements of aged water mains that have a record of breaking and causing water
service interruption. Whenever possible, water mains are replaced in coordination with other necessary
capital improvements. The 2021 program, as proposed and including the reconstruction streets will replace
15,400 feet of water main.
Strawberry Lane (Maple Leaf Drive to Winnetka Road)
Glenview Road (Pfingsten Road to Milwaukee Avenue)
Larch Avenue (Maple Street to East End)
River Drive (Glenview Road to Dewes Street)
SANITARY SEWER PROJECTS $451,820
Sanitary Sewer Television Inspections $112,600
This project will televise sections of sanitary sewer throughout the Village to assist in prioritizing future
capital improvement projects primarily with road reconstruction programs. Additional high-concern
sanitary televising is also included as directed by Public Works.
Sanitary Sewer and Manhole Lining $299,220
Sanitary sewer and manhole lining is a cost-effective rehabilitation program that lines sewers without
requiring excavation and extends the life of the sewer. These funds are for use in areas throughout the
Village.
Village of Glenview Adopted 2021 Budget 228
Cost Sharing Program - Overhead Sanitary Conversion $40,000
This budget is reserved as cost-sharing with homeowners who convert private “gravity” sanitary sewer
service to “overhead”. This reduces the risk of sanitary sewer backup into homes. The program funds
projects 50/50 with a Village participation cap of $7,500. STORMWATER PROJECTS $1,061,317
Storm Sewer TV Inspections $105,000
This project will televise sections of sanitary sewer throughout the Village to assist in prioritizing future
capital improvement projects primarily with road reconstruction programs. Additional high-concern storm
sewer televising is also included as directed by Public Works. Quick-win Storm Water Projects $100,000
As identified in the Village’s stormwater master plan, the Flood Risk Reduction Program, there are multiple
projects that are moving forward to improve the storm water level of service for local neighborhoods. Tall Trees Flood Prevention Project $0
The proposed future project will include storm sewer improvements, within Tall Trees Subdivision, to
reduce flooding issues. The improvements will include construction of underground, in-line detention and
pump station. It is anticipated the project will receive support and funding from Metropolitan Water
Reclamation District (MWRD) and the United States Army Corps of Engineers (USACE). Currently this
project is programmed in FY2022.
Pine Street Bank Stabilization $423,000
This is a water quality project for the West Fork of the North Branch of the Chicago River on the 1300
block of Pine Street, where 11 residences were removed in 2015 due to frequent and excessive flooding.
The Village has secured a grant from the Illinois Environmental Protection Agency’s 319(h) program that
will cover approximately half of the improvement costs on Village-owned property that will reduce
pollutants in the river. The proposed improvements, which follow best management practices, include
removing invasive plan species along the west river bank, installing a bio-swale and rain garden along and
within 40 feet of the river, and stabilizing the river bank. The bank will be stabilized using rock armoring
and vegetation and a rock riffle structure. These improvements will improve the immediate area by
creating naturalized flora which will encourage native fauna. Additionally, the reduced pollutant runoff to
the river will further improve the water quality of this scenic waterway. There is no anticipated impact to
the east river bank. The proposed west bank stabilization project is expected to take place in FY2021.
Rain Garden Program $15,000
This is a continuation of a program started in FY2007 to partially subsidize the cost of installation of rain
gardens on private residential properties to mitigate storm water runoff and provide water quality
improvements. Residents with an existing drainage issue submit an application along with a proposed
landscaping plan. If the plan has a drainage benefit and a proper planting plan, they would qualify for the
Village to reimburse them 50% of the project costs up to $1,000 upon final inspection. This program assists
the Village in meeting portions of requirements
Storm Water Lining $248,317
Storm sewer lining is a cost-effective rehabilitation program that lines sewers without requiring excavation
and extends the life of the sewer. These funds are for use in non-street specific areas throughout the Village.
Village of Glenview Adopted 2021 Budget 229
Stormwater Master Plan Updates $150,000
This project will consist of updating the Village-wide Stormwater Master Plan, including reviewing and
updating the projects completed as part of the Stormwater Task Force 2010 recommendation. The goal is
to update the Plan and review the existing programs to provide recommendations for future implementation
of drainage improvement programs including cost sharing programs.
Cost Sharing Program – Holistic Engineering Inspections $20,000
One of the cost sharing programs approved by the Village Board includes completing an engineering
inspection and report by a Drainage Engineer. The Village has negotiated rates and pays 50% of the cost
(or $400).
Village of Glenview Adopted 2021 Budget 230
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Village of Glenview Adopted 2021 Budget 231
CORE INFRASTRUCTURE 2021 2022 2023 2024 2025 TOTAL
Design
Roadway Design (Pavement Testing, IMS, Surveying) 102,000 - - - - 102,000
CCDD Testing (B&W) 50,000 - - - - 50,000
CIP Core Design (B&W) 828,176 - - - - 828,176
CIP Inspections (B&W) 592,375 - - - - 592,375
CIP Project Management (B&W) 142,970 - - - - 142,970
Core CIP Design/Project Management (2023-2024) 100,000 - - - - 100,000
Bridge and Retaining Wall Inspection and Assessment 8,000 - - - - 8,000
Natural Resource Project Design 8,000 - - - - 8,000
Design Subtotal 1,831,521 1,621,976 1,410,633 1,585,547 1,331,608 7,781,285$
Road Resurfacing
Pynsky Road 54,000 - - - - 54,000
Wilmette Avenue 115,000 - - - - 115,000
Saratoga Lane 178,000 - - - - 178,000
Cabot Lane 83,000 - - - - 83,000
Monterey Drive 253,000 - - - - 253,000
Westleigh Drive (South Circle)168,000 - - - - 168,000
Summit Drive 186,000 - - - - 186,000
Aberdeen Drive 78,000 - - - - 78,000
Brush Hill Lane 54,000 - - - - 54,000
Fir Street 119,000 - - - - 119,000
Hill Circle 83,000 - - - - 83,000
Sumac Circle 184,000 - - - - 184,000
Cedarwood Lane 117,000 - - - - 117,000
Crescent Lane 29,000 - - - - 29,000
Ardmore Avenue 21,000 - - - - 21,000
Dale Street 15,000 - - - - 15,000
MARS Asphalt 66,657 - - - - 66,657
MARS Concrete Supplemental to PW 25,000 - - - - 25,000
Road Resurfacing Subtotal 1,828,656 1,378,787 1,413,649 2,327,100 2,181,716 9,129,910$
Road Reconstruction
Russet Way 679,937 - - - - 679,937
Juniper Road 1,265,657 - - - - 1,265,657
Montgomery Road, Golf Court, and Cedar Court 1,502,037 - - - - 1,502,037
North Glenayre Drive 1,095,000 - - - - 1,095,000
Pleasant Lane 2,060,000 - - - - 2,060,000
Spruce Street & Alley 489,120 - - - - 489,120
Beaver Lane 309,600 - - - - 309,600
Surrey Lane 1,596,600 - - - - 1,596,600
Forestview Lane 367,000 - - - - 367,000
Barton Court 244,000 - - - - 244,000
Road Reconstruction Subtotal 9,608,951 13,200,982 10,336,851 8,280,591 5,091,669 46,519,044$
Special Projects
Reach 1 Payback 24,370 24,370 24,370 24,370 24,557 122,037
East Lake Avenue and Waukegan Road Intersection 237,146 - 440,000 500,000 200,000 1,377,146
Skokie Valley Trail Phase II Design 25,000 - - - - 25,000
Patriot Boulevard and Costco Intersection Design 35,000 25,000 - - - 60,000
Patriot Boulevard and Costco Entrance Intersection Improvements 500,000 - - - - 500,000
Chestnut Avenue and Bike Path Design Phase II 250,000 - - - - 250,000
Willow Road and Shermer Road Intersection 160,000 - - - 450,000 610,000
Glenview Road Bridge - Middle Fork NBCR 50,000 - - - 400,000 450,000
Willow Road and Pfingsten Road Right Turn Lane 74,520 - - - - 74,520
Glenview Road and Harlem Avenue Streetscape Phase I 50,000 - - - - 50,000
Glenview Road Streetscape STP 167,389 - - 275,000 - 442,389
Gateway Sign Construction Phase I 383,842 - - - - 383,842
Downtown Parking 1,000,000 - - - - 1,000,000
Depot Road and Railroad Gates Improvements 342,350 - - - - 342,350
Techny Basin Trail Resurfacing Phase II 233,525 - - - - 233,525
Adaptive Traffic Signal Study - - - - - -
Tree Planting Swainwood 20,000 - - - - 20,000
Miscellaneous Restoration / Tree Trimming & Removal 94,899 98,695 102,643 106,748 106,748 509,733
Landscaping at Village Hall 29,690 - - - - 29,690
Crack Sealing 85,000 88,400 63,600 88,400 88,400 413,800
Seal Coating and ADA Ramp Replacement 20,000 15,000 20,000 25,000 25,000 105,000
Transportation Plan - Bike and Sidewalk Master Plan Updates - 60,000 - - - 60,000
ADA Transition Plan - 30,000 - - - 30,000
Glenview Road Streetscape Phase II Engineering - 45,000 - - 260,000 305,000
Depot Parking Lot (West)- 300,000 - - - 300,000
Depot Parking Lot (East)- 400,000 - - - 400,000
Village of Glenview Adopted 2021 Budget 232
CORE INFRASTRUCTURE 2021 2022 2023 2024 2025 TOTAL
Depot Parking Lot Street Lights - 60,000 - - - 60,000
Benchmark Updates - 25,000 - - - 25,000
Natural Resources Project - 20,000 44,000 44,000 44,000 152,000
Comphrehsive Plan Initiative to Coordinate Street Lighting - - 50,000 - - 50,000
Chestnut Avenue Widening (STP Funds) - - - 1,145,000 - 1,145,000
Willow Road and Sanders Road Improvements - - - 97,200 270,000 367,200
Willow Road Bridge Replacement at Techny Basin - - - 50,000 - 50,000
Lead Services and Repairs - - - 25,000 - 25,000
Lake Avenue and Milwaukee Avenue Path Improvements - - - - 1,019,000 1,019,000
Special Projects Subtotal 3,782,731 1,191,465 744,613 2,380,718 2,887,705 10,987,232$
Water System Projects
Strawberry Lane 999,200 - - - - 999,200
Glenview Road 1,091,000 - - - - 1,091,000
Larch Avenue 471,000 1,103,760 - - - 1,574,760
River Drive 479,320 - - - - 479,320
Lilac Ave - - 875,840 - - 875,840
Mary Kay Lane - - 2,554,720 - - 2,554,720
Wagner Road - - - 1,892,308 - 1,892,308
Linneman Street - - - 1,455,800 - 1,455,800
Greendale Road - - - 360,485 - 360,485
Maple Leaf Drive - - - - 2,356,800 2,356,800
Raleigh Road - - - - 2,374,176 2,374,176
Grove Street - - - - 693,600 693,600
Water System Projects Subtotal 3,040,520 1,103,760 3,430,560 3,708,593 5,424,576 16,708,009$
CORE INFRASTRUCTURE 2021 2022 2023 2024 2025 TOTAL
Sanitary Sewer Projects
Sanitary Sewer TV Inspections (review & report)112,600 113,864 130,000 135,200 135,200 626,864
Sanitary Sewer and Manhole Lining 299,220 213,234 443,993 369,147 524,650 1,850,244
Cost Sharing Program - Overhead Sanitary Conversion 40,000 50,000 50,000 50,000 50,000 240,000
Sanitary Sewer Projects Subtotal 451,820 377,098 623,993 554,347 709,850 2,717,108$
Storm Water Projects
Storm Sewer TV Inspections (review & report)105,000 95,692 100,495 104,514 104,514 510,215
Quickwin Storm and Special Project Design 25,000 30,000 20,000 20,000 30,000 125,000
Tall Trees Flood Prevention Project (2022-2023)1,400,000 2,775,000 - - - 4,175,000
Quickwin Storm Construction 75,000 50,000 50,000 63,155 100,000 338,155
Pine Street Bank Stabilization (Natural Resource Project)423,000 - - - - 423,000
Cost Sharing - Rain Garden Program 15,000 15,000 15,000 15,000 15,000 75,000
Storm Water Lining 248,317 - 52,482 59,643 129,950 490,392
Stormwater Master Plan Updates 150,000 - - - - 150,000
Cost Sharing Program - Engineering Inspections 20,000 20,000 20,000 20,000 20,000 100,000
Lehigh Avenue and Swainwood Drive Detention Project - - - - 1,200,000 1,200,000
Storm Water Projects Subtotal 2,461,317 2,985,692 257,977 282,312 1,599,464 7,586,762$
TOTAL CORE INFRASTRUCTURE USES 23,005,516 21,859,761 18,218,275 19,119,209 19,226,588 101,429,350$
PUBLIC WORKS 2021 2022 2023 2024 2025 TOTAL
Facilities Management
Municipal Center 30,000 190,805 - - - 220,805
North Glen Train Station - - - - 127,548 127,548
North Parking Garage - 725,000 - - - 725,000
South Parking Garage - 975,000 - - - 975,000
Public Works Ph I - - - 750,000 - 750,000
Public Works Ph III - 333,795 - - - 333,795
Fire Station 13 - 204,347 - 76,432 - 280,779
Fire Station 14 - - - 76,432 - 76,432
Facilities Management Subtotal 30,000 2,428,947 - 902,864 127,548 3,489,359$
Water Facilities and Train Stations
West Lake Pump Station 1,593,592 - - - 170,040 1,763,632
Rugen Sr. Pump Station - - 762,711 - - 762,711
Rugen Jr. Pump Station - - - - 212,160 212,160
Laramie Pump Station - 367,848 - - - 367,848
Citizens Booster Station - - - - 35,880 35,880
Water Facilities and Train Stations Subtotal 1,593,592 367,848 762,711 - 418,080 3,142,231$
Total Public Works 1,623,592 2,796,795 762,711 902,864 545,628 6,631,590$
TOTAL 2021-2025 CAPITAL IMPROVEMENT PROGRAM 24,629,108$ 24,656,556$ 18,980,986$ 20,022,073$ 19,772,216$ 108,060,940$
Village of Glenview Adopted 2021 Budget 233
Debt Management
The Capital Improvement Program (CIP) section describes how the Village provides for its
infrastructure needs. It was noted in that section that operating revenues are the primary source
for CIP projects. This ‘pay-as-you-go’ financing plan works well for smaller projects that can be
paid out of current revenues. However, when large capital projects are planned, they are often
greater than the capacity of annual revenue sources. When this happens the Village can use long-
term bonds or other debt as a source to provide the necessary financing for capital projects.
Long-Term Bonds
Much like bank financing, the Village sells bonds on the open market to secure enough proceeds
to pay for a project. With a ready source of cash, the Village can complete a large project without
the cash-flow concerns of using ‘pay-as-you-go’. Again, like bank financing, the bonds must be
repaid over time, at market driven interest rates. These payback terms are spread based on the
flow of revenue and can range from five to twenty years or more.
There are several reasons why bond financing is an attractive source of capital. The first reason is
that bond financing carries a lower risk; municipal governments can pledge revenue streams for
bond repayment creating lower interest rates. The second reason is that municipal bonds are
attractive to investors because of potential favorable income tax treatments of bond interest
payments.
Interest rates are fixed at the time of the bond sale, providing the Village with a known payment
schedule. Servicing this debt becomes part of the operating budget along with operational capital
needs. As noted in the Fund Information section, the Village maintains a Debt Service Fund, which
is used to account for payment of the debt. Monies are transferred in from other operating funds
that can now pay over time for a costly project rather than trying to set aside monies until sufficient
resources are available.
Most governments have been active in the bond market for years, especially with low long-term
rates. The Village of Glenview is no exception.
Bond Types
There are different types of bonds used depending on the type of project and its anticipated
repayment funding. A description of the bond types and their use by the Village follows.
General Obligation Bonds
This type of bond relies on property tax financing rather than current operating revenues. Because
of Glenview’s status as a ‘home rule’ community, voter approval is not required before the
issuance of these types of bonds.
Revenue Bonds
These bonds are similar to general obligation bonds except that they do not have the support of
local property tax base for repayment. Instead, a source of revenue related to the project is pledged
for repayment of the bonds. A typical revenue bond is related to the Water Fund. The user charges
of the Water Fund can be pledged for repayment of the bonds, as it is a reliable source of revenue.
Debt service payments would then claim priority for spending from the fund until the bonds were
repaid. The Village does not currently use this type of bond; however, it can be used if the need
should arise.
Village of Glenview Adopted 2021 Budget 234
Special Service Area Bonds
Special Service Area financing is a special bonding arrangement for capital improvements
benefiting residents in specific areas of the Village. This debt is authorized by the property owners
within those areas and these bonds are levied to those property owners. The Village does, and may
continue to use, Special Service Area financing.
Village of Glenview Debt
The Village of Glenview’s dedication to providing quality service is the foundation for the Village
taking on debt. Below is a history of the Village’s borrowing, broken down by the repayment
source each year.
* Source: Village of Glenview Finance Department Records
As of December 31, 2019, the Village has borrowed $66,408,843 through nine bonds, one note
payable and two loans. Of that amount, the Village’s current outstanding debt at December 31,
2019 is:
Principal $ 47,426,061
Interest $ 6,988,593 Total $ 54,414,654
-
20,000,000
40,000,000
60,000,000
80,000,000
100,000,000
120,000,000
140,000,000
160,000,000
2010 2011 2012 2013 2014 2015 2016 2017 2018 2019
Ten Year History of Village of Glenview Debt - Principal
Glen & WGTIF Funds Library Funds Property Tax Enterprise Funds Special Service Areas Corporate and CIP
Village of Glenview Adopted 2021 Budget 235
This outstanding debt repayment is through 2033 and is paid through multiple sources, including:
Property
Corporate
and CIP Enterprise TIF Total Government
Tax Funds Library Funds Funds Debt
8,060,000 4,860,262 14,243,100 5,422,699 14,840,000 47,426,061
The 2020 Tax Levy requirement to meet debt service payments on the outstanding bonds is
$11,139,376; although $7,589,982 is abated leaving a net requirement of $3,549,394. The reasons
for the abatements are that the funds required for repayment are either escrowed or are available
from other Village of Glenview funds.
A listing of the Village’s current debt and repayment plans are located in Table A and subsequent
debt service payment schedules.
Impact of Debt Service
Much like the impact of capital projects, debt service payments are paid from the same general
revenues that are used for operations. A balance must be achieved between operational needs,
debt requirements and capital expenditures to stay within the limitations of annual revenues. Each
year, the Board of Trustees and staff work carefully to assure this balance.
To guide the Village in maintaining a healthy balance between operational needs, debt
requirements and capital, the Village uses several indicators. These indicators include percentage
of debt per Equalized Assessed Valuation (EAV), debt per capita, debt per personal income, and
the Village’s bond rating.
The first three key indicators measure the health of the local economy and provide a perspective
of the Village’s ability to repay debt. Debt represents leverage against the local economy and these
indicators show the health of the economy and its ability to bear responsibility for the retirement
of the debt. The final indicator, the bond rating, utilizes each of the other indicators and provides
an overall grade of the Village and its ability to assume debt.
There are no set standards for the three guidelines because each community has a different set of
circumstances. Communities that are growing must fund infrastructure projects before
development can occur and will have higher debt burdens until businesses and people move-in,
allowing the local economy to bear the cost of the improvements. Mature communities have aging
infrastructure and redevelopment projects that can drive the costs of capital expenditures up for
periods of time, but once completed allows the debt to be absorbed over time into the broader tax
base.
The best way to analyze the information is to take a global view and determine if the Village has
a strong local economy, the ability to pay for debt over the local-term, and if there are mechanisms
in place to pay for these improvements. The following pages provide specific indicator analysis of
the Village’s debt. Looking at the debt over a period of time allows the evaluation of any major
fluctuations in debt burden for the Village and can provide a view of major projects undertaken by
the Village.
Village of Glenview Adopted 2021 Budget 236
Percentage of Debt per Equalized Assessed Valuation (EAV)
The first major indicator is the percentage of debt per EAV. The chart below shows this ratio for
Village debt with TIF related debt and without TIF related debt. The Village is a home-rule
municipality and therefore has no legal debt limit whereas non-home rule communities have a debt
limit of 8.625% of EAV (ILCS Chapter 24/8-5-1). The Village’s total current debt as a percent of EAV
is 1.130%, which is below the limit for non-home rule communities. This indicator is important
because once the TIFs are completed; property in the TIF becomes part of the total EAV and will
drive down this percentage rate.
* Source: Cook County Clerk’s Office and Village of Glenview Finance Department Records Debt per Capita
The second major indicator is debt per capita. This indicator shows the ability of the Village to
spread the cost of debt across the population. If the debt per person is too high, then it could be
difficult for the Village to carry the debt without finding additional sources of revenue. Currently,
the Village’s debt per capita is $702 with TIF related debt and $388 without TIF related debt.
* Source: Cook County Clerk’s Office, U.S. Census Bureau, and Village of Glenview Finance Department Records
0.000%
1.000%
2.000%
3.000%
4.000%
5.000%
6.000%
2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019
Percentage of Debt per Equalized Assessed Valuation (EAV)
With TIF Related Debt Without TIF Related Debt
-
500
1,000
1,500
2,000
2,500
3,000
3,500
2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019
Total Debt per Capita
With TIF Related Debt Without TIF Related Debt
Village of Glenview Adopted 2021 Budget 237
Percentage of Debt per Personal Income
The third major indicator is the percentage of debt per personal income. This indicator shows the
strength and stability of the local tax base. If this percentage is too high the local residents may not
be able to bear the burden of additional debt. Currently, with TIF related debt the ratio is 1.139%
and without TIF related debt the ratio is 0.630%.
* Source: Cook County Clerk’s Office, U.S. Census Bureau, and Village of Glenview Finance Department Records
Bond Rating
The final indicator of the Village’s overall financial health and ability to bear the burden of debt
is the Village’s bond rating. A positive bond rating provides assurance to investors and will allow
the Village to attain favorable interest rates when borrowing. The Village of Glenview continues
to receive superior bond ratings. Moody’s Investors Service issued the Village a rating of Aaa
during the last Village bond issuance and reaffirmed this rating in 2020. This rating is indicative
of the Village’s debt capacity, ability to pay debts and the Village’s stable fiscal management. The
following table lists the Village’s outstanding debt.
0.000%
1.000%
2.000%
3.000%
4.000%
5.000%
6.000%
7.000%
8.000%
2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019
Percentage of Debt per Personal Income
With TIF Related Debt Without TIF Related Debt
Village of Glenview Adopted 2021 Budget 238
Table A – Outstanding Debt
This table lists the Village’s outstanding debt at December 31, 2019 (the latest audited information
available):
Debt Title Purpose Source of Repayment
Interest
Rate(s)
Date of
Maturity
Authorized
Issue
Principal
Outstanding
3.000%
4.000%
3.000%
4.000%
2.000%
4.000%
1.500%
3.500%
4.450%
5.910%
Draw/Term Note AMI Meter Installation
Waterworks and Sewerage
Funds 2.000% 2025 $ 6,876,024 $ 5,422,699
Taxable-Term Loan Glen Development Property
Acquisition 1.850% 2019 $ 6,529,688 $ -
IEPA Wastewater, American
Recovery and Reinvestment
Act of 2009 (ARA) Loan
Waste Water Project 0.000% 2031 $ 633,827 $ 280,262
GO Refunding Bond Series
2012A
General Obligation and Corporate Purpose Bonds
Notes Payable
$ 8,060,000
$18,090,000 $ 12,240,000 Refunding of Series 2004A Glen Development Project
Revenues (TIF)2021
GO Refunding Bond Series
2012B Refunding of Series 2004B Property Tax Levy (Debt
Service)2024 $14,575,000
$15,326,600 $ 14,243,100
Loans Payable
Capital Projects Fund
$ 4,580,000
GO Bond Series 2013B Waukegan/Golf Intersection
Improvements
Waukegan/Golf Project
Revenues (TIF)2023 $ 4,385,000 $ 2,600,000
GO Bond Series 2013A Village Hall Relocation Project Corporate Fund 2033 $ 6,065,000
Glen Development Project
Revenues (TIF)
GO Refunding Bond Series
2016A Refunding of Series 2009A Property Tax Levy (Debt
Service)2029
Village of Glenview Adopted 2021 Budget 239
VILLAGE OF GLENVIEW
LONG-TERM DEBT REQUIREMENTSILLINOIS ENVIRONMENT PROTECTION AGENCY LOAN
December 31, 2019
Date of Issue October 1, 2010
Date of Maturity April 14, 2031
Amount of Issue 633,827$
Interest Rates 0.00%
Prinicipal Maturity Date April 14 and October 14
Paying Agent Illinois Enviornmental Protection Agency
Loan Number: L17-4483
Future Principal and Interest Requirements
Fiscal Year
Ending
December 31,April 14 October 14 Total
2020 12,185$ 12,185$ 24,370$
2021 12,185 12,185 24,370
2022 12,185 12,185 24,370
2023 12,185 12,185 24,370
2024 12,185 12,185 24,370 2025 12,185 12,185 24,370
2026 12,185 12,185 24,370
2027 12,185 12,185 24,370
2028 12,185 12,185 24,370 2029 12,185 12,185 24,370
2030 12,185 12,185 24,370
2031 12,190 - 12,190
Total 146,225$ 134,035$ 280,260$
Note: Principal will be paid by the Capital Projects Fund.
Requirements
Village of Glenview Adopted 2021 Budget 240
VILLAGE OF GLENVIEW
LONG-TERM DEBT REQUIREMENTS
GENERAL OBLIGATION REFUNDING BOND SERIES 2012A
December 31, 2019
Date of Issue June 14, 2012
Date of Maturity Decemer 1, 2021Amount of Issue 18,090,000$
Denomination of Bonds 5,000$
Interest Rates 3.00% to 4.00%Interest Dates June 1 and December 1
Prinicipal Maturity Date December 1Paying Agent Wells Fargo Bank, N.A., Chicago, IL
Future Principal and Interest Requirements
Fiscal Year EndingDecember 31,Principal Interest Total June 1 Amount December 1 Amount
2020 6,030,000$ 429,300$ 6,459,300$ 2020 214,650$ 2020 214,650$ 2021 6,210,000 248,400 6,458,400 2021 124,200 2021 124,200
Total 12,240,000$ 677,700$ 12,917,700$ 338,850$ 338,850$
Note: Principal and interest is payable from the Special Tax Allocation Fund.
Requirements Interest Due on
Village of Glenview Adopted 2021 Budget 241
VILLAGE OF GLENVIEW
LONG-TERM DEBT REQUIREMENTS
GENERAL OBLIGATION REFUNDING BOND SERIES 2012B
December 31, 2019
Date of Issue December 18, 2012
Date of Maturity December 1, 2024Amount of Issue 14,575,000$
Denomination of Bonds 5,000$
Interest Rates 3.00% to 4.00%Interest Dates June 1 and December 1
Prinicipal Maturity Date December 1Paying Agent Wells Fargo Bank, N.A., Chicago, IL
Future Principal and Interest Requirements
Fiscal Year EndingDecember 31,Principal Interest Total June 1 Amount December 1 Amount
2020 1,475,000$ 304,900$ 1,779,900$ 2020 152,450$ 2020 152,450$
2021 1,540,000 245,900 1,785,900 2021 122,950 2021 122,950 2022 1,605,000 184,300 1,789,300 2022 92,150 2022 92,150
2023 1,690,000 120,100 1,810,100 2023 60,050 2023 60,050
2024 1,750,000 52,500 1,802,500 2024 26,250 2024 26,250
Total 8,060,000$ 907,700$ 8,967,700$ 453,850$ 453,850$
Note: Principal and interest is payable from a property tax levy.
Requirements Interest Due on
Village of Glenview Adopted 2021 Budget 242
VILLAGE OF GLENVIEW
LONG-TERM DEBT REQUIREMENTS
GENERAL OBLIGATION BOND SERIES 2013A
December 31, 2019
Date of Issue December 19, 2013
Date of Maturity December 1, 2033Amount of Issue 6,065,000$
Denomination of Bonds 5,000$
Interest Rates 2.00% to 4.00%Interest Dates June 1 and December 1
Prinicipal Maturity Date December 1Paying Agent Wells Fargo Bank, N.A., Chicago, IL
Future Principal and Interest Requirements
Fiscal Year EndingDecember 31,Principal Interest Total June 1 Amount December 1 Amount
2020 265,000$ 165,083$ 430,083$ 2020 82,541$ 2020 82,541$ 2021 270,000 157,132 427,132 2021 78,566 2021 78,566
2022 280,000 149,032 429,032 2022 74,516 2022 74,516 2023 285,000 140,632 425,632 2023 70,316 2023 70,316
2024 295,000 132,082 427,082 2024 66,041 2024 66,041 2025 305,000 123,232 428,232 2025 61,616 2025 61,616
2026 315,000 113,626 428,626 2026 56,813 2026 56,813
2027 325,000 102,600 427,600 2027 51,300 2027 51,300 2028 340,000 89,600 429,600 2028 44,800 2028 44,800
2029 350,000 76,000 426,000 2029 38,000 2029 38,000 2030 365,000 62,000 427,000 2030 31,000 2030 31,000
2031 380,000 47,400 427,400 2031 23,700 2031 23,700 2032 395,000 32,200 427,200 2032 16,100 2032 16,100
2033 410,000 16,400 426,400 2033 8,200 2033 8,200
Total 4,580,000$ 1,407,019$ 5,987,019$ 703,509$ 703,509$
Note: Principal and interest will be paid by the Debt Service Fund via a transfer from the Corporate Fund.
Requirements Interest Due on
Village of Glenview Adopted 2021 Budget 243
VILLAGE OF GLENVIEW
LONG-TERM DEBT REQUIREMENTS
GENERAL OBLIGATION BOND SERIES 2013B
December 31, 2019
Date of Issue December 19, 2013
Date of Maturity December 1, 2023Amount of Issue 4,385,000$
Denomination of Bonds 5,000$
Interest Rates 1.50% to 3.50%Interest Dates June 1 and December 1
Prinicipal Maturity Date December 1Paying Agent Wells Fargo Bank, N.A., Chicago, IL
Future Principal and Interest Requirements
Fiscal Year EndingDecember 31,Principal Interest Total June 1 Amount December 1 Amount
2020 620,000$ 81,190$ 701,190$ 2020 40,595$ 2020 40,595$ 2021 640,000 64,450 704,450 2021 32,225 2021 32,225
2022 660,000 45,250 705,250 2022 22,625 2022 22,625 2023 680,000 23,800 703,800 2023 11,900 2023 11,900
Total 2,600,000$ 214,690$ 2,814,690$ 107,345$ 107,345$
Note: Principal and interest will be paid by the Waukegan/Golf TIF Fund.
Requirements Interest Due on
Village of Glenview Adopted 2021 Budget 244
VILLAGE OF GLENVIEW
LONG-TERM DEBT REQUIREMENTS
GENERAL OBLIGATION REFUNDING BOND SERIES 2016A
December 31, 2019
Date of Issue October 27, 2016
Date of Maturity December 1, 2029Amount of Issue 15,326,600$
Denomination of Bonds 5,000$
Interest Rates 4.45% to 5.91%Interest Dates June 1 and December 1
Prinicipal Maturity Date December 1Paying Agent Wells Fargo Bank, N.A., Chicago, IL
Future Principal and Interest Requirements
Fiscal Year EndingDecember 31,Principal Interest Total June 1 Amount December 1 Amount
2020 1,132,750$ 628,282$ 1,761,032$ 2020 314,141$ 2020 314,141$ 2021 1,191,850 571,644 1,763,494 2021 285,822 2021 285,822
2022 1,250,950 512,052 1,763,002 2022 256,026 2022 256,026 2023 1,314,975 449,504 1,764,479 2023 224,752 2023 224,752
2024 1,383,925 383,756 1,767,681 2024 191,878 2024 191,878 2025 1,452,875 314,560 1,767,435 2025 157,280 2025 157,280
2026 1,521,825 241,916 1,763,741 2026 120,958 2026 120,958
2027 1,600,625 165,824 1,766,449 2027 82,912 2027 82,912 2028 1,669,575 101,800 1,771,375 2028 50,900 2028 50,900
2029 1,723,750 51,712 1,775,462 2029 25,856 2029 25,856
Total 14,243,100$ 3,421,050$ 17,664,150$ 1,710,525$ 1,710,525$
Note: Principal and interest is payable from proceeds of the library property tax levy.
Requirements Interest Due on
Village of Glenview Adopted 2021 Budget 245
VILLAGE OF GLENVIEW
LONG-TERM DEBT REQUIREMENTS
ADVANCE METERING INFRASTRUCTURE LOAN
December 31, 2019
Date of Issue May 1, 2015
Date of Maturity December 1, 2025Amount of Issue 6,876,024$
Interest Rates 2.00%
Interest Dates June 1 and December 1Prinicipal Maturity Date December 1
Paying Agent Glenview Bank
Future Principal and Interest RequirementsFiscal Year
EndingDecember 31,Principal Interest Total June 1 Amount December 1 Amount
2020 843,866$ 108,455$ 952,321$ 2020 54,079$ 2020 54,376$
2021 1,031,392 91,577 1,122,969 2021 45,663 2021 45,914 2022 1,125,155 70,949 1,196,104 2022 35,377 2022 35,572
2023 890,748 48,445 939,193 2023 24,156 2023 24,289 2024 1,012,639 30,630 1,043,269 2024 15,273 2024 15,357
2025 518,899 10,378 529,277 2025 5,175 2025 5,203
Total 5,422,699$ 360,434$ 5,783,133$ 179,723$ 180,711$
Note: Principal and interest will be paid by the Water Fund and Sewer Fund.
Requirements Interest Due on
Village of Glenview Adopted 2021 Budget 246
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Village of Glenview Adopted 2021 Budget 247
VILLAGE OF GLENVIEW
COMPONENT UNIT
Village of Glenview Adopted 2021 Budget 248
Fiscal Year Fiscal Year
2019 Projected 2021
Actual Budget Actual Budget
4,587,476$ $5,427,614 $5,427,614 $4,491,872
Budgeted Revenues
Local Taxes 6,310,691 6,394,187 6,368,319 6,352,768
Fees and Fines 50,285 48,000 12,000 24,000
Charges for Services 87,134 52,200 13,035 26,300
Intergovernmental 1,225,207 1,190,766 1,198,766 1,193,334
Investment Income 134,319 72,000 83,400 51,500
Other/Miscellaneous 86,277 22,000 22,000 22,000
Transfers In 150,828 - - -
Total Revenues 8,044,741 7,779,153 7,697,520 7,669,902
Budgeted Expenditures
Operating Expenditures
Personnel 5,097,940 5,818,554 5,623,810 5,825,111
Contractual Services 1,048,376 1,102,874 1,097,318 1,227,843
Commodities 525,676 638,640 587,958 591,115
Other Operating Costs 37,704 84,580 73,899 88,570
Capital Outlay 277,684 905,628 963,053 313,377
Total Operating Expenditures 6,987,380 8,550,276 8,346,038 8,046,016
Other Expenditures
Transfer Out 217,224 287,224 287,224 357,224
Total Other Expenditures 217,224 287,224 287,224 357,224
Total Expenditures 7,204,604 8,837,500 8,633,262 8,403,240
Ending Fund Balance/ Net Posistion 5,427,614$ 4,369,267$ 4,491,872$ 3,758,534$
Glenview Public Library Fund
Fiscal Year 2020
Beginning Fund Balance/ Net Position
Village of Glenview Adopted 2021 Budget 249
Fiscal Year Fiscal Year
2019 Projected 2021
Actual Budget Actual Budget
481,758$ 538,499$ 538,499$ 576,747$
Budgeted Revenues
Property Tax 1,802,754 1,796,253 1,790,000 1,781,129
Investment Income 21,164 20,000 10,500 10,500
Total Revenues 1,823,918 1,816,253 1,800,500 1,791,629
Budgeted Expenditures
Operating Expenditures
Contractual Services 220 - 220 220
Bond Principal 1,083,500 1,132,750 1,132,750 1,191,850
Bond Interest 682,457 628,282 628,282 571,644
Escrow Agent Fee 1,000 1,000 1,000 1,000
Total Operating Expenditures 1,767,177 1,762,032 1,762,252 1,764,714
Total Expenditures 1,767,177 1,762,032 1,762,252 1,764,714
Surplus/(Deficit)56,741 54,221 38,248 26,915
538,499$ 592,720$ 576,747$ 603,662$ Net Position
Library Debt Service Bond Fund
Fiscal Year 2020
Beginning Fund Balance/
Net Position
Ending Fund Balance/
Village of Glenview Adopted 2021 Budget 250
Fiscal Year Fiscal Year
2019 Projected 2021
Actual Budget Actual Budget
598,994$ 795,042$ 795,042$ 234,351$
Budgeted Revenues
Investment Income 12,882 11,000 4,000 4,000
Transfer In 217,224 287,224 538,824 357,224
Other Revenues 3,714 - - -
Total Revenues 233,820 298,224 542,824 361,224
Budgeted Expenditures
Operating Expenditures
Contractual 5,500 - - 10,500
Other Operating Costs - - - -
Capital Outlay 32,272 882,195 1,103,515 149,964
Total Operating Expenditures 37,772 882,195 1,103,515 160,464
Total Expenditures 37,772 882,195 1,103,515 160,464
Surplus/(Deficit)196,048 (583,971) (560,691) 200,760
795,042$ 211,071$ 234,351$ 435,111$ Net Position
Library Special Reserve Fund
Fiscal Year 2020
Beginning Fund Balance/
Net Position
Ending Fund Balance/
Village of Glenview Adopted 2021 Budget 251
Fiscal Year Fiscal Year
2019 Projected 2021
Actual Budget Actual Budget
Fund 810 Friends of the Library
Beginning Fund Balance 131,080$ 51,466$ 51,466$ 40,666$
Budgeted Revenues
Investment Income 1,695 1,600 400 100
Donations 50,000 40,000 40,000 40,000
Total Revenues 51,695 41,600 40,400 40,100
Budgeted Expenditures
Miscellaneous 6,309 5,750 1,200 2,000
Transfer to Library Operating 125,000 - 50,000 -
Total Expenditures 131,309 5,750 51,200 2,000
Ending Fund Balance 51,466$ 87,316$ 40,666$ 78,766$
Fund 820 Gift
Beginning Fund Balance 105,494$ 85,494$ 85,494$ 106,640$
Budgeted Revenues
Investment Income 1,746 1,600 750 750
Donations 4,082 1,500 726 800
Transfer from Foundation Fund - 20,000 20,000 -
Total Revenues 5,828 23,100 21,476 1,550
Budgeted Expenditures
Capital Outlay - 2,000 330 1,000
Transfer to Library Operating 25,828 - - -
Total Expenditures 25,828 2,000 330 1,000
Ending Fund Balance 85,494$ 106,594$ 106,640$ 107,190$
2021 Gift Funds
Fiscal Year 2020
Village of Glenview Adopted 2021 Budget 252
Fiscal Year Fiscal Year
2019 Projected 2021
Actual Budget Actual Budget
Fund 825 GPL Foundation Fund
Beginning Fund Balance 86,303$ 50,625$ 50,625$ 45,378$
Budgeted Revenues
Investment Income 1,228 1,400 500 500
Donations 2,018 25,000 15,000 25,000
Total Revenues 3,246 26,400 15,500 25,500
Budgeted Expenditures
Other Professional - - 339 -
Building Expense - 5,000 - -
Miscellaneous 38,924 - 408 20,000
Transfer to Fund 820 Gift - 20,000 20,000 -
Total Expenditures 38,924 25,000 20,747 20,000
Ending Fund Balance 50,625$ 52,025$ 45,378$ 50,878$
Fiscal Year 2020
2021 Gift Funds Continued
Village of Glenview Adopted 2021 Budget 253
VILLAGE OF GLENVIEW
BUDGET RESOLUTION
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VILLAGE OF GLENVIEW
2018 TAX LEVY CALCULATION
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2019
Levy Component Proposed Levy
Less
Abatement
Ordinance Net Levy
Plus Loss
Provision
Proposed
Extended Levy
Final Extended
Levy % Change
Corporate Operations $0 $0 $0 $0 $0 $308,594 -100.00%
IMRF 1,070,106 0 1,070,106 32,103 1,102,209 1,689,935 -34.78%
Police Pension 3,733,846 0 3,733,846 112,015 3,845,861 3,531,365 8.91%
Fire Pension 5,760,921 0 5,760,921 172,828 5,933,749 5,265,912 12.68%
Subtotal $10,564,873 $0 $10,564,873 $316,946 $10,881,819 $10,795,807 0.80%
Debt Service
2012A Refunding Bonds 6,458,400 (6,458,400) 0 0 0 0 0.00%
2012B Refunding Bonds 1,785,900 0 1,785,900 89,295 1,875,195 1,868,895 0.34%
2013A Corporate Purpose Bonds 427,133 (427,133) 0 0 0 0 0.00%
2013B Corporate Purpose Bonds 704,450 (704,450) 0 0 0 0 0.00%
Total Village Debt Service $9,375,883 ($7,589,983) $1,785,900 $89,295 $1,875,195 $1,868,895 0.34%
Total Village Tax Levy $19,940,756 ($7,589,983) $12,350,773 $406,241 $12,757,014 $12,664,702 0.73%
Library Operations $6,393,577 - $6,393,577 $191,807 $6,585,384 $6,537,659 0.73%
2016A Refunding Bonds $1,763,494 - $1,763,494 $88,175 $1,851,669 1,849,084 0.14%
Total Library Tax Levy $8,157,071 $0 $8,157,071 $279,982 $8,437,053 $8,386,743 0.60%
COMBINED TOTAL LEVY $28,097,827 ($7,589,983) $20,507,844 $686,223 $21,194,067 $21,051,445 0.68%
Village of Glenview
2020 Property Tax Levy Calculation
2020
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VILLAGE OF GLENVIEW
GLOSSARY OF TERMS
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Glossary of Terms
A
ABATEMENT:
A complete or partial cancellation of a levy imposed by a government. Abatements usually apply to tax levies, special
assessments and service charges.
ACCOUNT:
A term used to identify an individual asset, liability, expenditure control, revenue control or fund balance.
ACCRUAL BASIS OF ACCOUNTING:
A method of accounting that recognizes the financial effect of transactions, events and Interfund activities when they
occur, regardless of the timing of related cash flows.
ACTIVITY:
A specific and distinguishable service performed by one or more organizational components of a government to
accomplish a function for which a government is responsible (e.g., police is an activity within the public safety
function).
ACTUAL:
The actual figures in the budget document are year-end audited totals for the fiscal year/s preceding the budget year.
ACTUARIAL/ACTUARY: A person or methodology that makes determinations of required contributions to achieve
future funding levels that address risk and time.
ADDITIONS:
Term used to describe the increases in the net assets of fiduciary funds.
ADOPTED BUDGET:
The proposed budget as initially and formally approved by the Village Board.
AD VALOREM TAX:
A tax levied in proportion to the value of the property levied.
ALLOTMENT:
Portion of an annual or biennial budget appropriated to an interim period.
AMORTIZATION:
The reduction of debt through regular payments of principal and interest, of which the principal payments are sufficient
to retire the debt instrument at a predetermined date known as maturity.
APPRAISED VALUE: To make an estimate of value, generally for the purpose of taxation.
APPROPRIATION:
An act or ordinance of the Village Board allowing agencies and departments to incur obligations and to make payments
out of a specific budget for specified purposes.
ARBITRAGE:
Investment earnings representing the difference between interest paid on the bonds and the interest earned on the
investments made utilizing the bond proceeds.
ASSESSED VALUE:
A value set upon real estate or other property by a government, generally for the purpose of levying taxes.
ASSETS:
Resources owned or held by a government, which have monetary value.
Village of Glenview Adopted 2021 Budget 265
A – Continued
AUDIT:
A comprehensive investigation of the manner in which the government’s resources were actually utilized. A financial
audit is a review of the accounting system and financial information to determine how government funds were spent
and whether expenditures were in compliance with the legislative body’s appropriations. A performance audit consists
of a review of how well the government met its stated goals.
B
BALANCED BUDGET:
Total expenditure allocations do not exceed total available resources.
BENEFITS:
Payments to which participants may be entitled under a pension plan, including pension, death and those due on
termination of employment.
BOND:
A written promise, generally under seal, to pay a specified sum of money called the face value, at a fixed time in the
future, called the date of maturity and carrying interest at a fixed rate, usually payable periodically.
BOND ANTICIPATION NOTE (BAN):
Notes issued by the Village to obtain temporary financing for projects that will eventually be financed on a long-term
basis (and the BAN repaid) with bonds.
BOND REFINANCING:
The payoff and re-issuance of bonds, to obtain better interest rates and/or bond conditions.
BONDED DEBT:
Debt for which general obligation bonds or revenue bonds are issued.
BUDGET:
A plan of financial operation embodying an estimate of proposed expenditures for a given period and the proposed
means of financing them. Used without any modifier, the term usually indicates a financial plan for a single fiscal
year.
BUDGET ADJUSTMENT:
A legal procedure utilized by the Village staff and Village Board of Trustees to revise a budget. This can be done at
any time during the year by action of the Board of Trustees.
BUDGET AUTHORITY:
Authority provided by law that permits Village departments to incur obligations requiring either immediate or future
payment of money.
BUDGET CALENDAR:
The schedule of essential dates or milestones which the Village follows in the preparation, adoption and administration
of the budget.
BUDGET DEFICIT:
The amount by which the government’s budget outlays exceed its budget receipts for a given period, usually a fiscal
year.
Village of Glenview Adopted 2021 Budget 266
B – Continued
BUDGET DOCUMENT:
The instrument used by the budget-making authority to present a comprehensive financial program to the Village
Board.
BUDGET MESSAGE: A general discussion of the proposed budget as presented in writing by the Village Manager
to the Village Board.
BUDGET ORDINANCE:
The official enactment by the Village Board to legally authorize Village staff to obligate and expend resources.
BUDGETARY CONTROL:
The control or management of a government or enterprise in accordance with an approved budget for the purpose of
keeping expenditures within the limitation of available appropriations and available revenues.
BUILDING PERMITS:
Revenues derived from the issuance of building permits prior to construction with the Village of Glenview.
C
CABLE TV FRANCHISE:
Franchise tax levied on a cable television company.
CAPITAL IMPROVEMENTS:
A nonrecurring project including, but not limited to, construction of, and major alterations, remodeling or repair of
physical facilities, buildings, structures, streets and highways, storm and sanitary sewers, fixed equipment and
landscaping.
CAPITAL IMPROVEMENT PROGRAM (CIP):
A multi-year plan for capital expenditures to be incurred each year over a fixed period of years to meet capital needs
arising from the long-term work program or otherwise. It sets forth each project and specifies the full resources
estimated to be available to finance the projected expenditures.
CAPITAL OUTLAY:
Refers to the purchase of land, buildings, machinery and those equipment items which have an estimated useful life
of greater than one year and belong to the classes of property commonly considered as fixed assets.
CAPITAL PROJECT:
Major construction, acquisition or renovation activities which add value to a government’s physical assets or
significantly increases their useful life. Also called capital improvements.
CAPITAL PROJECTS FUND:
A fund used to account for the acquisition or construction of major governmental capital facilities and equipment
(which are not financed by other funds).
CASH ACCOUNTING
A basis of accounting in which transactions are recorded when cash is either received or expended for goods and
services.
CASH RESERVE(S):
Policy established by the Village Board which requires a certain level of funds to be available for expenses caused by
unforeseen emergencies or revenue declines. Year-end balances in the General Operating Fund computed on a
modified accrual basis. The Village’s goal is to maintain a Fund Balance reserve of 33 percent to 40 percent of the
annual General Operating Fund Appropriation.
Village of Glenview Adopted 2021 Budget 267
C – Continued
CHARGEBACKS:
Accounting transactions which recover the expenses of one fund from another fund that received the service.
CHART OF ACCOUNTS:
A listing of the asset, liability, equity, expenditure and revenue accounts that are used in the accounting, operations
and budgeting processes.
COMMODITIES
Items which, after use, are consumed or show a material change in, or an appreciable impairment, of their physical
condition, and which are generally of limited value and characterized by rapid depreciation.
COMPREHENSIVE ANNUAL FINANCIAL REPORT (CAFR):
This official annual report presents the status of the Village’s finances in a standardized format. The CAFR is
organized by fund and contains two basic types of information: a balance sheet that compares assets with liabilities
and fund balance; and an operating statement that compares revenues and expenditures.
COMPREHENSIVE PLAN:
The overall source of information and planning for a community, which is also intended to identify a community’s
needs and establish a vision for the future.
CONTINGENCY:
An appropriation of funds to cover unforeseen events that occur during the fiscal year, such as emergencies, federal
mandates shortfalls in revenue, and similar eventualities.
CONTRACTUAL SERVICES:
Services provided by another individual, (not on Village payroll) agency, or private firm.
D
DEBT PROCEEDS – BONDS:
Funds available from the issuance of bonds.
DEBT SERVICE:
Includes principal and interest payments and handling charges on general obligation bonds, special assessment bonds
and notes.
DEBT SERVICE FUND:
A fund used to account for the accumulation of resources for and the payment of general long-term debt principal,
interest, and related costs.
DEFICIT:
The excess of liabilities over assets or expenditures over revenues, in a fund over an accounting period.
DELINQUENT TAXES:
Taxes that remain unpaid on and after the date on which a penalty for nonpayment is attached.
DEPARTMENT:
The basic organizational unit of the Village, which is functionally unique in its services.
DEPRECIATION:
A calculation of the estimated decrease in value of physical assets due to usage and passage of time.
Village of Glenview Adopted 2021 Budget 268
D – Continued
DISBURSEMENT:
The expenditure of monies from an account.
DISTINGUISHED BUDGET PRESENTATION PROGRAM:
A voluntary program administered by the Government Finance Officers Association to encourage governments to
publish efficiently organized and easily readable budget documents, providing peer recognition and technical
assistance to the fiscal officers preparing them.
DIVISION:
A unit of an organization which reports to a department.
E
EFFICIENCY:
The relationship between the amount of input (usually dollars or personnel time) and the amount of output, or outcome,
for an activity or program.
ENCUMBRANCES:
These are obligations in the form of purchase orders or contracts which are chargeable to an appropriation and for
which a part of the appropriation is reserved. The use of encumbrances is designed to prevent overspending and
permits officials to be certain of how much money is available for new commitments.
ENTERPRISE FUNDS:
Enterprise Funds are used to account for operations: (a) that are financed and operated in a manner similar to private
business enterprises--where the intent of the governing body is that the costs (expenses, including depreciation) of
providing goods or services to the general public on a continuing basis are financed or recovered through user charges;
or (b) where the governing body has decided that periodic determination of revenues earned, expenses incurred, and/or
net income is appropriate for capital maintenance, public policy, management control, accountability or other
purposes.
EQUALIZATION RATE:
The total ratio of assessed value to full value of taxable property in a municipality.
EQUITY:
The difference between fund assets and fund liabilities. (Fund Balance)
ESTIMATE:
Revenue and expenditure estimates for the current fiscal year which are developed as part of the budget preparation
process.
ESTIMATED REVENUE:
The amount of projected revenue to be collected during the fiscal year. The amount of revenue appropriated is the
amount approved by the Board.
EXPENDITURE:
This term refers to the outflow of funds paid or to be paid for an asset obtained or goods and services obtained
regardless of when the expense is actually paid. This term applies to all funds. (Note: An encumbrance is not an
expenditure. An encumbrance reserves funds to be expended).
EXPENSES:
Charges incurred, whether paid immediately or unpaid, for operation, maintenance, interest and other charges. (Used
primarily in Proprietary Type Funds).
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F
FIDUCIARY FUNDS (TRUST AND AGENCY FUNDS):
These funds are used to account for assets held by the Village in a trust or agency capacity for individuals, private
organizations, other governments and/or other funds. These include Expendable Trust, Nonexpendable Trust, Pension
Trust and Agency Funds. Nonexpendable Trust and Pension Trust Funds are accounted for essentially in the same
manner as proprietary funds since capital maintenance is critical. Expendable Trust Funds are accounted for essentially
in the same manner as governmental funds. Agency Funds are custodial in nature (assets equal liabilities) and do not
involve measurement of results of operations.
FISCAL POLICY:
A government’s policies with respect to revenues, spending, and debt management as these relate to government
services, programs and capital investment. Fiscal policy provides an agreed-upon set of principles for the planning
and programming of government budgets and their funding.
FISCAL YEAR:
The time period designated by the Village signifying the beginning and ending period for recording financial
transactions. The Village of Glenview has a fiscal year of January 1 through December 31 which is also referred to as
a calendar year.
FIXED ASSETS:
Assets of a long-term character, which are intended to be held or used, such as land, buildings, machinery, furniture
and other equipment.
FIXED COST:
The costs of providing goods or services that do not vary proportionately to the volume of goods or services provided.
FLEET:
The vehicles owned and operated by the Village.
FORECAST:
A projection of future revenues and/or expenses based on historical and current economic, financial and demographic
information.
FORFEITURE:
The automatic loss of property, including cash, as a penalty for breaking the law or as compensation for losses resulting
from illegal activity. Once property has been forfeited, the Village may claim it, resulting in confiscation of the
property.
FULL-TIME EQUIVALENT (FTE):
A part-time position converted to the decimal equivalent of a full-time position based upon 2,080 hours per year. For
example, a part-time clerk working 20 hours per week, 26 weeks per year would be the equivalent to .25 of a full-time
position.
FUNCTIONAL CLASSIFICATION:
A means of presenting budgetary data in terms of the major purposes being served. Each program or activity is placed
in the same category (e.g. administration, fire, police) that best represents its major purpose, regardless of the spending
agency or department.
FUND:
A fiscal and accounting entity with a self balancing set of accounts, recording cash and other financial resources,
together with all related liabilities and residual equities or balances and changes therein, which are segregated for the
purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations,
restrictions or limitations.
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F – Continued
FUND ACCOUNTING:
The accounts of the Village are organized on the basis of funds and account groups, each of which is considered a
separate accounting entity. The operations of a fund are accounted for with separate sets of self balancing accounts
that comprise its asset, liability, fund equity, revenue and expenditure accounts, as appropriate. Government resources
are allocated to and accounted for in individual funds based upon the purpose for which they are to be spent and the
means by which spending activities are to be controlled.
FUND BALANCE:
The difference between assets and liabilities in a governmental fund.
FUND TRANSFER:
A budgeted transfer of funds to another fund.
G
GENERAL FUND:
The General Fund is the general operating fund of the Village. It is used to account for all financial resources except
those required to be accounted for in another fund.
GENERAL OBLIGATION BONDS:
Bonds in which the full faith and credit of the issuing government are pledged.
GENERALLY ACCEPTED ACCOUNTING PRINCIPALS (GAAP):
Uniform minimum standards for financial accounting and recording, encompassing the conventions, rules, and
procedures that define accepted accounting principles.
GOVERNMENTAL ACCOUNTING STANDARDS BOARD (GASB):
The independent organization that establishes and improves standards of accounting and financial reporting for U.S.
state and local governments.
GOAL:
A statement of broad direction, purpose or intent based on the needs of the community.
GOVERNMENTAL FUND TYPE:
One of three broad fund categories which also includes proprietary funds and fiduciary funds; this fund category
includes activities usually associated with a typical state or local government operation; composed of four types:
general fund, special revenue fund, capital projects fund and debt service fund.
GOVERNMENTAL ACCOUNTING:
The composite of analyzing, recording, summarizing, reporting and interpreting the financial transactions of
governmental units and agencies.
GOVERNMENTAL FUNDS:
General, Special Revenue, Debt Service and Capital Project funds.
GRANT:
A contribution by one governmental unit or other organization to another. The contribution is usually made to aid in
the support of a specified function.
H
HOME-RULE:
A home-rule unit may exercise any power and perform any function pertaining to its government and affairs including
but not limited to the power to regulate for the protection of the public health, safety, morals and welfare; to license;
to tax; and to incur debt. The Village of Glenview is a home-rule municipality.
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I
INFLATION:
A substantial rise in the general level of prices related to an increase in the volume of money, resulting in the loss of
value of currency.
INFRASTRUCTURE:
Public domain fixed assets including: roads, bridges, curbs, gutters, sidewalks, drainage systems, lighting systems and
other items that have value only to the Village.
INTERFUND TRANSFERS:
Legally authorized transfers from a fund receiving revenue to the fund through which the resources are to be expended.
INTERGOVERNMENTAL REVENUE:
Revenue received from or through the Federal, State or County Government.
INTERNAL SERVICE FUND:
A fund used to account for the financing of goods or services provided by one department or agency to other
departments or agencies.
INVENTORY:
A detailed listing of property currently held by the government.
L
LEVY:
To impose or collect taxes, special assessments, or service charges for the support of Village activities.
LIABILITIES:
Debt or other obligations arising in the past, which must be liquidated, renewed or refunded at some future date.
LINE ITEM BUDGET:
A budget that allocates funds to specific cost centers, accounts or objects, (e.g., salaries and office supplies.)
LIQUIDATION:
To convert assets into cash.
LONG-TERM DEBT:
Bonded debt and other long-term obligation, such as benefit accruals, due beyond one year.
M
MANDATE:
A requirement from a higher level of government that a lower level of government perform a task in a particular way
or by a particular standard.
MILL:
A taxation unit equal to one dollar of tax obligations for every $1,000 of assessed valuation of property.
MILLAGE:
The tax rate on real property based on $1.00 per $1,000 of assessed property value.
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M – Continued
MISCELLANEOUS REVENUE:
Those revenues that are small in value and not individually categorized.
MISSION STATEMENT:
The statement that identifies the particular purpose and function of a department.
MODIFIED ACCRUAL BASIS OF ACCOUNTING:
Basis of accounting in which (a) revenues are recognized in the accounting period in which they become available
and measurable and (b) expenditures are recognized in the accounting period in which the fund liability is incurred, if
measurable, except for un-matured interest on general long-term debt and certain similar accrued obligations, which
is recognized when due.
MUNICIPAL CODE:
A collection of laws, rules and regulations that apply to the Village and its Citizens.
O
OBJECT CLASSIFICATION:
A means of identifying and analyzing the obligations incurred by the Village in terms of the nature of the goods or
services purchased (e.g. personnel compensations, commodities, capital outlays, contractual services and personnel
benefits), regardless of the agency involved or purpose of the programs for which they are used.
OBJECTIVE:
Something to be accomplished in specific, well-defined and measurable terms and that is achievable within a specific
time frame.
OPERATING BUDGET:
A financial plan that pertains to daily operations that provides basic governmental services. The operating budget
contains appropriations for such expenditures as personnel, supplies, utilities, materials, travel and fuel. The operating
budget presents proposed expenditures for the fiscal year and estimates the revenues to fund them.
OPERATING EXPENSES:
Fund expenses that are ordinary, recurring in nature and directly related to the fund’s primary service activities.
OPERATING REVENUES:
Funds that the government receives as income to pay for ongoing operations. It includes such items as taxes, fees
from specific services, interest earnings and grant revenues. Operating revenues are used to pay for day-to-day
services.
OPERATING TRANSFER IN/OUT:
A planned transfer of monies from one fund to another to assist in financing the operations of the recipient fund.
ORDINANCE:
A formal, legislative enactment by the Village that carries the full force and effect of the law, within corporate
boundaries of the Village, unless in conflict with any higher form of law such as state or federal.
OUTLAYS:
Checks issued, interest accrued on public debt or other payments made, offset by refunds and reimbursements.
Village of Glenview Adopted 2021 Budget 273
P
PER CAPITA:
A measurement of the proportion of some statistic to an individual resident determined by dividing the statistic by the
current population.
PERSONNEL COSTS:
Costs of wages, salaries, retirement, and other fringe benefits for Village employees; one of the five major expense
categories defined in the financial plans.
PERFORMANCE INDICATORS:
Specific quantitative and qualitative measures of work performed as an objective of the department.
PERFORMANCE MEASURE:
A measure that is established to evaluate the effectiveness and efficiency of specific service.
PERMANENT FUND:
The Village Permanent Fund is used to accumulate proceeds from the sale of land at the Village’s Glen Tax Increment
Financing (TIF) District, and to provide resources for village-wide improvements outside of the TIF district.
POLICY BUDGET:
The Village of Glenview’s process is to present the recommendations for the annual work program of services
provided to the citizens, the annual budget, and the long-range financial plan.
PRODUCTIVITY:
A measure of the increase of service output of Village programs compared to the per unit of resource input invested.
PROPERTY TAX LEVY:
A tax based on the assessed value of a property. Tax liability falls on the owner of record as of the appraisal date.
PROPERTY TAXES:
Used to describe all revenues received in a period from property taxes, both current and delinquent, including all
related penalties and interest. Property taxes are levied on both real and personal property according to the property’s
valuation and tax rate.
PROPRIETARY FUNDS:
Activities found in this category are many times seen in the private sector and are operated in a manner similar to their
counterparts in the commercial world; the focus of these funds is on the measurement of net income, composed of two
fund types: enterprise funds and internal service funds.
PURCHASE OF SERVICE AGREEMENT (PSA):
Agreement which outline the terms of contracts in which the Village enters into with outside agencies to provide
services that the Village does not currently offer.
PURCHASE ORDER:
A written legal document stating or confirming an offer to buy goods or services, which upon acceptance by a vendor
becomes a contract. Its main function is to expedite and control buying by the Village.
Q
QUALITY:
Doing the right things right the first time, continuous improvement, meeting or exceeding customer expectations.
QUARTERLY FINANCIAL REPORTING:
A periodic outline aimed at communicating the Village’s fiscal condition to stakeholders’ (Council, staff, residents)
to serve as an update of important components of the annual budget.
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R
RESERVE:
(1) An account used to earmark a portion of a fund balance to indicate that it is not appropriate for expenditure and;
(2) An account used to earmark a portion of fund equity as legally segregated for a specific future use.
RESERVE FUND BALANCE:
Reported to denote portions of fund balance that are either legally restricted to a specific future use or not available
for appropriation or expenditure.
RESOLUTION:
A legislative act by the Village with less legal formality than an ordinance.
RESTITUTION:
Revenues collected in payment for damage to Village property.
RETAINED EARNINGS:
An equity account reflecting the accumulated earnings of an Enterprise Fund.
REVENUES:
Money received into a fund from outside the fund that, together with fund balances, provide the financial resources
for a given fiscal year.
REVENUE BONDS:
Bonds in which principal and interest are paid exclusively from enterprise fund earnings.
REVISED BUDGET:
The adopted budget as formally adjusted by the Village Board.
S
SALES TAX:
Tax imposed on taxable sales of all final goods.
SPECIAL ASSESSMENT:
A compulsory levy made against certain properties to defray part or all of the cost of a specific improvement or service
deemed to primarily benefit those properties.
SPECIAL ASSESSMENT FUNDS:
A fund used to account for the financing of public improvements or services deemed to benefit the properties against
which special assessments are levied.
SPECIAL REVENUE FUNDS:
Funds used to account for the proceeds from specific revenue sources (other than trusts or major capital projects) that
are legally restricted to expenditures for specific purposes.
STRATEGIC PLAN:
A blueprint of ideas intended to serve as a tool for the implementation of a Comprehensive Plan.
T
TAX LEVY:
The total amount to be raised by general property taxes for a purpose specified in the Tax Levy Ordinance.
Village of Glenview Adopted 2021 Budget 275
T – Continued
TAXES:
Compulsory charges levied by a government for the purpose of financing services performed for the common benefit
of the people. This term does not include specific charges made against particular persons or property for current or
permanent benefit, such as special assessments.
TRIAL BALANCE:
A list of the balances by account in a ledger kept by double entry with the debit and credit balances shown in separate
columns. If the totals of the debit and credit columns are equal or their net balance agrees with a control account, the
ledger from which uses total expenditures and transfers to other funds that decreases net financial resources.
U
UNRESERVED FUND BALANCE:
Represents assets that are not considered “expandable available financial resources.” Examples of this category
include advances to other funds and non-current loans receivable.
USER CHARGES:
The payment of a fee for direct receipt of public service by the party benefiting from the service.
V
VARIABLE RATE:
A rate of interest subject to adjustment.
Village of Glenview Adopted 2021 Budget 276
Commonly Used Acronyms
ADA: Americans with Disabilities Act
APWA: American Public Works Association
CAD: Computer Aided Dispatch, Computer Aided Design
CBD: Central Business District
CERF: Capital Equipment Replacement Fund
CPM: Center for Performance Measurement
DARE: Drug Awareness Resistance Education program
DPW: Department of Public Works
EMS: Emergency Medical Services
EPA: Environmental Protection Agency
FOIA: Freedom of Information Act
FRRF: Facility Repair and Replacement Fund
GFOA: Government Finance Officers Association
GSB: Glenview State Bank
HHW: Household Hazardous Waste
HR: Human Resources
ICMA: International City/County Management Association
IDOT: Illinois Department of Transportation
IEPA: Illinois Environment Protection Agency
IMRF: Illinois Municipal Retirement Fund
IMS: Infrastructure Management Services
IT: Information Technology
JETSB: Joint Emergency Telephone Systems Board
J.U.L.I.E.: Joint Utility Location Information & Excavation System
MERF: Municipal Equipment Repair Fund
MGP: Municipal GIS Partners
MPI: Municipal Partnering Initiative
NPDES: National Pollutant Discharge Elimination System
OSHA: Occupational Safety & Health Administration
RFP: Request for Proposal
RFI: Request for Information
RFQ: Request for Qualifications
STAF: Special Tax Allocation Fund
TIF: Tax Increment Financing
USEPA: United States Environmental Protection Agency
VMO: Village Manager’s Office
VSP: Voluntary Separation Program
Village of Glenview Adopted 2021 Budget 277