HomeMy Public PortalAbout2024 Adopted BudgetVILLAGE OF GLENVIEW
2024 ADOPTED BUDGET
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President
Trustees
Trustees
Fiscal Year 2024
Adopted Annual Budget
Presented to:
Village Board of Trustees
Prepared and Presented by:
Matthew J. Formica Maggie Bosley Nick Santoro Jeff Brady
Village Manager Deputy Village
Manager
Management Services
Director
Community
Development Director
Tony DeRose William Fitzpatrick Joe Kenney Brent Reynolds
Fire Chief Police Chief Public Works Director Dispatch/IT Director
and The Staff of the Village of Glenview
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Table of Contents
GFOA 2023 Award ………………………………………………………………………………………………………….............. 4
Letter of Transmittal ……………………………………………………………………………………………............... 7 ‐10
Introduction and Overview
How to Use This Document ………………………………………………………………………………………………13 ‐14
Village History ……………………………………………………………………………………………………………………15 ‐19
Village of Glenview Profile………………………………………………………………………………………………………… 20
Village Demographics ……………………………………………………………………………………………………… 21 ‐24
Budget Process Overview……………………………………………………………………………………………………………25
Budget Calendar ………………………………………………………………………………………………………………….......26
Organization Chart …………………………………………………………………………………………………...................27
Basis of Budgeting…………………………………………………………………………………………………………....28 ‐31
Budget and Financial Policies………………………………………………………………………………………………32 ‐35
Strategic Priorities and Village Management Goals
Strategic Priorities and Village Management Team Goals……………………………………………………………37
Village Management Team Goals………………………………………………………………………………………38 ‐41
Summary by Fund
Village of Glenview Fund Structure ……………………………………………………………………………………………43
All Funds Summary ……………………………………………………………………………………………………………………44
2024 Village Sources and Uses……………………………………………………………………………………...….......... 45
Revenue Highlights …………………………………………………………………………………………………….......46 ‐52
Expenditure Highlights ……………………………………………………………………………………………………. 53 ‐56
2024 Fund Balance Statements………………………………………………………………………………………...58 ‐61
Village ‐ Wide Personnel….................................................................................................. 62 ‐63
Corporate Fund
Corporate Fund Summary ………………………………………………………………………………………………..65 ‐69
Budgets by Department
Department Operating Overview……………………………………………………………………………………………….71
Department/Fund Relationship………………………………………………………………………………………………...72
Department Operating Summary………………………………………………………………………………………73 ‐74
Management Services Department……………………………………………………………………………………76 ‐108
Public Works Department…………………………………………………………………………………………………110 ‐141
Police Department………………………………………………………………………………………………..............142 ‐162
Fire Department………………………………………………………………………………………......................... 164 ‐182
Community Development Department………………………………………………………………………………184 ‐203
Village of Glenview Adopted 2024 Budget
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Table of Contents
Special Revenue Funds
Police Special Fund………………………………………………………………………………………………………………………205
Foreign Fire Fund ……………………………………………………………………………………………………………………… 206
Special Tax Allocation Fund (TIF)…………………………………………………………………………………………………207
Waukegan/Golf TIF Fund………………………………………………………………………………………….................. 208
Enterprise Funds
Enterprise Funds Overview…………………………………………………………………………………………………….....211
Glenview Water and Sanitary Sewer Funds Overview………………………………………………………..........212
Glenview Water Fund………………………………...………………………………………………………………………213 ‐218
Glenview Sanitary Sewer Fund……………………………………...……………………………………………………241 ‐246
Wholesale Water Fund………………………………………………………………………………………………………264 ‐265
Commuter Parking Fund ……………………………………………………………………………………………………277 ‐278
Internal Service Funds
Municipal Equipment Repair Fund ……………………………………………………………………………………281 ‐282
Capital Equipment Replacement Fund ………………………………………………………………………………283 ‐284
Insurance and Risk Fund……………………………………………………………………………………………………285 ‐286
Facility Repair and Replacement Fund ………………………………………………………………………………287 ‐288
Trust and Agency Funds
Trust and Agency Fund Overview ………………………………………………………………………………………………291
Police Pension Fund……………………………………………………………………………………………………………....... 292
Firefighters’ Pension Fund………………………………………………………………………………………………………... 293
Escrow Deposit Fund……………………………………………………………………………………………………………...... 294
Special Service Area Bond Fund………………………………………………………………………………………………….295
Joint Emergency Telephone Systems Board Fund…………………………………………………………………………296
Capital Project Funds
Capital Project Funds Overview………………………………………………………………………………………........... 299
Capital Projects Fund……………………………………………………………………………………………………..............300
Permanent Fund…………………………………………………………………………………………………………............... 301
Motor Fuel Tax Fund………………………………………………………………………………………………………............302
Debt Funds
Corporate Purpose Bonds Fund……………………………………………………………………………………………………305
Capital Spending and Debt Management
Capital Spending……………………………………………………………………………………………………….........307 ‐320
Debt Management…………………………………………………………………………………………………...........322 ‐333
Village of Glenview Adopted 2024 Budget
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Table of Contents
Component Unit
Village of Glenview Public Library………………………………………………………………………………….... 335 ‐340
Supplementary
2024 Budget Resolution……………………………………………………………………………………………........343 ‐344
2023 Tax Levy……………………………………………………………………………………………………….............347 ‐351
Glossary of Terms……………………………………………………………………………………………………..........353 ‐366
Commonly Used Acronyms…………………………………………………………………………………………….............367
Village of Glenview Adopted 2024 Budget
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PRESENTED TO
Village of Glenview
Illinois
For the Fiscal Year Beginning
January 01, 2023
Executive Director
GOVERNMENT FINANCE OFFICERS ASSOCIATION
Distinguished
Budget Presentation
Award
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Village of Glenview Adopted 2024 Budget
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December 5, 2023
To the Honorable President, Board of Trustees, and Citizens of the Village of Glenview:
Staff is pleased to present the adopted annual budget for Fiscal Year 2024. This budget represents
considerable staff effort and analysis and a significant amount of time that was focused on review and
discussion by the Village Board.
Overview
The budget process begins in April with the development of a five-year forecast. Village staff then create
next year’s budget using a zero-based system, meaning rather than drawing from last year's budget, the
Village starts from scratch to ensure a ground-up approach to all expenditures on an annual basis. Once
those individual budgets are developed, the Village Board meets three times in the fall at a series of public
budget workshops to review revenues, expenses, and ongoing capital improvement projects. These
workshops are open for public participation, and the Village encourages residents to get involved in the
process and voice their feedback about spending priorities. Following the workshops, the Board meets
once in November to review the tax levy and again in December to finalize the property tax levy and
formally adopt the next year's budget.
The 2024 budget continues the focus on four strategic priorities: fiscal sustainability, infrastructure
investment, challenging the status quo, and a 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 long-term sustainability of a structurally balanced budget
Proactively develop the Village organization in order to maximize the level of service that can be
provided with the current level of resources
The Village does not levy a property tax rate, but rather levies a specific dollar amount. The 2023 Tax Levy,
to be collected in 2024, is decreasing by $291,248 (1.88%) from the 2022 Net Levy. The decrease to the
Levy is attributable to the Village Board’s decision to cut the property tax using a one-time $600,000 Debt
Service Fund cash balance to reduce the debt service portion of the levy, partially offset by increases for
the Equalized Assessed Valuation (EAV) of new and/or improved property growth for the 2023 tax year
and Waukegan/Golf TIF redirection due to closure on December 31, 2023. Typical property owners should
see a decrease of the Village’s portion of the property tax. If there is an increase to one’s property tax bill,
it would be attributable to the property valuation, which is assigned at the County level. 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 compared with neighboring communities.
The adopted budget includes Village-wide revenues of $201,264,937, of which $94,725,815 are in the
Corporate Fund. The Village-wide expenditures are $212,267,072, of which $101,139,998 are in the
Corporate Fund. This results in a Village-wide deficit of $11,002,135 and a Corporate Fund deficit of
$6,414,183. The deficit is due to a planned use of fund balance for capital projects. Ending fund balances
for all Village funds remain within the approved Village fund balance policies.
Village of Glenview Adopted 2024 Budget
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2024 Financial Position
The Village of Glenview continues to maintain a stable financial position. Evidence of the Village’s stability
is in the following financial indicators:
Moody’s Credit Rating remains at the 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 Village funds
The Village continues to prioritize investment in Village infrastructure replacements with the
development of the $37.3M 2024 Capital Improvements Program (CIP)
The Village continues its commitment to appropriately fund employee pension benefits
The 2024 Budget continues the Village’s ongoing commitment to challenge 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 helpful in responding to the changing economic
environment, such as a pandemic or periods of high inflation.
One of the ways the Village continues to manage costs is by leading the Municipal Partnering Initiative
(MPI). Since 2010, the Village has collaborated with neighboring communities and agencies on bidding
contracts. This has resulted in significant savings by leveraging economies of scale for procurement of
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.
Another ongoing success story is the Village’s significant Capital Improvement Program (CIP) and the
aggressive pursuit of outside funding for these capital projects. Specifically, from 2014 to 2028, the Village
has been awarded over $76,900,000 in federal, state and local funds to support a number of infrastructure
projects. This includes $6,700,000 for 2023 and $7,000,000 for 2024-2025. Staff continues to have project-
ready plans to submit for outside funding as additional opportunities become available.
Sales and home rule sales taxes continue to increase. 2024 general sales tax and home rule sales tax are
projected to be $841,517 (3.7%) and $333,255 (2.9%) higher, respectively, than the original 2023
budgeted amounts.
2023 projections for building permit revenues are expected to be approximately 40% higher than budget
due to several large one-time projects including permits related to Phase I of the Dermody Logistics
Campus buildings. The 2024 budget is expected to be slightly lower than 2023 projections. In addition to
the core projects associated with residential and commercial remodeling, the projections include a major
office remodeling, permits for a new commercial development, and Phase II of the Dermody Logistics
Campus buildings.
After several years of decreasing telecommunication utility tax receipts, which was due primarily to the
decrease of the use of landline telephone services, an increase was realized from 2022 to 2023. The 2024
budget reflects an increase from the 2023 budget.
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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 include the following:
Continue efforts to implement and build upon the Village’s Community Engagement Strategic Plan
Continuously improve the customer, business owner, and general public’s experience when
interacting with the Village of Glenview
Recruit, retain, and train high quality talent
Advocate for residents and businesses to experience a high quality of life by maintaining long-
term financial sustainability, and engaging legislators and other agencies to identify additional
funding sources for Glenview
Continue efforts to enhance the community as a desirable place for residents, business owners,
customers, and visitors
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. Annually, the Village of Glenview forecast team meets with each
department to discuss the purpose of the financial forecast, identify anticipated key department
initiatives and priorities, and consider potential operational and financial impacts of pending legislation,
opportunities, and threats. Departments are instructed to think about what may change over the next
five years and how they would respond to community needs. Each department developed a line item
forecast for 2024-2028 that incorporated the key items identified during the forecast meetings. The
financial forecast team analyzed the forecasted expenditures and revenues for key factors causing the
greatest impact, and detailed assumptions used by the departments in creating the forecast. The
information was compiled into a detailed forecast report, which included a summary of the projected
surplus or deficit for each of the five years. For any year within the five-year forecast that showed a deficit,
a plan was included on how the deficit would be addressed. Any significant impacts would be brought to
the Board. This report also included a response plan should there be an economic downturn. Last year’s
response plan was accepted by the Village Board and used as support to temporarily increase the
Corporate Fund Balance Policy.
The financial goals come from the strategic priorities (see page 37) 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 that 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.
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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. The Village of Glenview’s 2024 proposed budget was made
available for display for public inspection at the Village Hall within the Resolution Center, Glenview Public
Library, and the Village of Glenview’s website 10 days prior to the passage of the final 2024 budget. There
were no changes between the 2024 proposed and final adopted budget.
In closing, I would like to acknowledge the Village’s Management Team for their continued openness to
new ways of doing business. Their dedication, leadership, and willingness to embrace opportunities and
address challenges continue to have a significant impact on maintaining an overall financially healthy and
stable organization. Lastly, I would like to acknowledge Glenview employees for their dedication to the
Village. TRUST – THINK – SERVE and “Make Life Better” continue to be the important cornerstones in
every department.
Sincerely,
Iwona Petryszak
Finance Director
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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, Strategic
Priorities 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.
Budgets by Fund
The Financial Summary Table at the beginning of this section provides an overview of estimated 2024
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 department
priorities, previous year accomplishments, goals for the next fiscal year, and a summary of expenditures.
Department operating expenditures are first 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.
Detail regarding each department’s Corporate Fund expenditures will then be presented.
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.
Village of Glenview Adopted 2024 Budget
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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 2024 Budget Resolution, 2023 Tax Levy
documents, 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 Annual Comprehensive
Financial Report which can be reviewed at Village Hall, the Village of Glenview Public Library, or online at
www.glenview.il.us.
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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. The Treaty of Chicago in 1833 opened up the area to settlement
by early pioneers. 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. In 1836, Mrs. Heslington’s
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 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.
Based on voting restrictions consistent with the times, 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.
Village of Glenview Adopted 2024 Budget
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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 44,692 at the 2010 Census.
The 2020 Census recorded a population of 48,705, up 8.9% from the 2010 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.
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.
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.
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Over the last decade, several significant redevelopments have occurred:
• 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).
• 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. 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 Community Development 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. The restaurant
opened in 2019.
Village of Glenview Adopted 2024 Budget
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• Crafted in 2016 by a 16-member committee, the Village’s
Comprehensive Plan (see right) updates the 2004 Comprehensive
Plan and became the latest “road map” for future development
decisions. The Plan Commission held public hearings on the final
draft during the fall of 2016 and the Glenview Village Board of
Trustees approved the plan in 2017, which 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
2022.
• 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 2022.
• 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.
• 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
Village of Glenview Adopted 2024 Budget
18
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 was completed in 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 2024.
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 was completed for the 2022 school year.
North Shore Country Club received approval in 2020 of renovations to the existing pool area, accessory
buildings and modifications to the existing parking area and construction was completed in 2022.
A new senior center catering to the needs of an aging community was approved for the vacant parcel at
3355 Milwaukee Avenue. The 13,138 square foot Glenview Center for Seniors was approved in 2021
and completed in 2023.
The Fields Lexus auto dealer at 2000 Waukegan is expanding their sales operations through a 5,000
square foot building addition. Approved in 2021, the new portion of the building was completed in 2023.
The former Pioneer Press office buildings were repurposed into a self‐storage facility occupied by Life
Storage at 3701 West Lake Avenue. A new building in the middle of the two office towers links the
buildings that now contain storage units in a total project consisting of 123,340 square feet of building.
This was completed in 2023.
A new restaurant received approval to occupy a vacant outlot at 1320 Patriot Boulevard. This Lettuce
Entertain You restaurant will be 6,775 square feet and seat 209 patrons with an expected opening in the
first half of 2024.
Almost 300 acres of former Allstate Insurance Headquarters property was annexed into the Village of
Glenview in 2022. A 230‐acre Dermody Logistics campus is proposed on the site along Sanders Road,
Willow Road and I‐294 and would be made up of 3.2M square feet of space once all three phases of the
development is complete. The project is expected to take five years to construction and mass grading
and work on Phase 1 is ongoing.
The Willow Crossing Shopping Center received approval and would consist of 5 commercial buildings at
2660 Pfingsten Road. The 57,000 s.f. development is expected to have medical office, Montessori
school, restaurant, service and retail uses, with construction beginning in 2024.
The Village sold property at 1749 Glenview Road to
Ballyhoo Hospitality Company for construction of a
new high‐end restaurant in the downtown,
Jackman and Co. Construction is expected to start
in early 2024.
A Glenview restauranteur is in the process of rehabilitating the existing building at 1148 Waukegan Road,
a former service station, for use as a new multi‐faceted restaurant in Glenview’s downtown district.
Work is expected to begin in the spring of 2024.
An indoor pickleball operation was approved at 2105 Johns Drive and will feature seven (7) courts for
use by players. The facility is also expected to host tournaments. The use was approved in 2024 and
renovation of the existing space should begin in early 2024.
The Village’s 2022 equalized assessed valuation (EAV) was $3,728,543,064; of this amount, 74.6% was classified
as residential, and 25.4% was farm, commercial, industrial and railroad. The Village’s 2021 EAV was
$3,066,000,015.
Village of Glenview Adopted 2024 Budget
19
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 47,896
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, Anixter, Kraft Foods Technology
Center, Beltone, and North American
Corporation. 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 Village President, with the Trustees, appoints the Village Manager, responsible for implementing
Board policies and handling day-to-day operations, including overseeing a staff of 276 full-time employees
in five municipal departments: Management Services, Community Development, Fire, Police, and Public
Works.
Village of Glenview Adopted 2024 Budget
20
Village of Glenview Demographics
Source: ACS 2022 Estimates
Population Diversity*
2010
Census
2020
Census
2022
ACS
White 83.2% 81.0% 74.3%
Black or African American 1.0% 1.5% 1.4%
American Indian and Alaska Native 0.1% 1.0% 0.3%
Asian 12.5% 14.3% 16.0%
Native Pacific Islander 0.0% 0.0% 0.0%
Other 1.5% 1.5% 2.6%
Two or More Races 1.6% 2.2% 5.3%
Hispanic or Latino 5.8% 6.2% 7.6%
Source: ACS 2013 to 2022 Estimates and 2020 Census
*Respondents could select more than one category
Population
45.4
45.5
45.7
45.3
45.7
46.1
46.5
46.2
46.0
46.5
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
Median Age
5,844
3,160
4,955
3,302
5,650
6,786
6,440 6,427
3,079
2,253
‐
1,000
2,000
3,000
4,000
5,000
6,000
7,000
8,000
Age Breakdown ‐2022
47%
48%
48%
48%
49%
49%
49%
49%
48%
47%
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
Male
53%
52%
52%
52%
52%
51%
51%
51%
52%
53%
Female
44,863
45,400
45,969
46,559
46,740
47,333
47,416
48,705
48,150
47,896
Total Population
Village of Glenview Adopted 2024 Budget
21
Village of Glenview Demographics
Source: ACS 2013 to 2022 Estimates
$474,500
$469,200
$473,600
$478,400
$488,300
$491,200
$499,900
$498,000
$529,500
$590,600
‐
100,000
200,000
300,000
400,000
500,000
600,000
700,000
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
Median Home Value
Median Home Value
13,587
13,706
13,797
13,979
14,174
14,471
14,405
14,269
14,568
14,364
3,015
3,095
3,066
2,970
2,983
3,011
3,225
3,789
3,838
4,087
‐ 2,000 4,000 6,000 8,000 10,000 12,000 14,000 16,000 18,000 20,000
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
Owner and Renter Occupied Housing
Owner Occupied Housing Renter Occupied Housing
2.75 2.75 2.76
2.81 2.81 2.77
2.65
2.57 2.58 2.55
2.40
2.50
2.60
2.70
2.80
2.90
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
Average Household Size
Average Household Size
Village of Glenview Adopted 2024 Budget
22
Village of Glenview Demographics
Source: ACS 2013 to 2022 Estimates
Source: Illinois Department of Employment Security
The Village's 2022 unemployment rate was 3.5%, which was 1.1% below the State of Illinois
rate of 4.6% and 0.1% below the National rate of 3.6%. Historical rates are shown above.
Income
3.5%
4.6%
3.6%
0.0%
2.0%
4.0%
6.0%
8.0%
10.0%
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
Unemployment Rates
Glenview Rate Illinois Rate National Rate
51,455
52,326
52,167
55,717
59,571
61,644
65,170
66,098
70,217
75,876
0 20,000 40,000 60,000 80,000
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
Per Capita Income ($)
92,350
92,304
93,240
102,009
103,773
110,402
115,198
118,019
123,771
134,910
0 50,000 100,000 150,000
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
Median Household Income ($)
122,967
124,143
122,724
133,738
136,892
142,391
145,928
148,277
153,186
171,932
0 50,000 100,000 150,000 200,000
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
Median Family Household Income ($)
44,956
45,655
45,358
45,197
45,855
49,051
50,456
51,546
58,182
59,221
0 20,000 40,000 60,000 80,000
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
Median Nonfamily Household Income ($)
Village of Glenview Adopted 2024 Budget
23
Village of Glenview Demographics
Source: ACS 2022 Estimates
*Source: Village of Glenview 2022 Annual Comprehensive Financial Report
Commuting Mode of Transportation
2,448, 5.1%
1,660, 3.5%
1,000, 2.1%
916, 1.9%
740, 1.6%
640, 1.3%
580, 1.2%
405, 0.9%
351, 0.7%
296, 0.6%
Astellas
Abt Electronics
Glenbrook Hospital
Anixter, Inc.
Glenview Comm. School Dist 34
ITW
Kraft Foods Technology Center
Glenbrook South High School
Glenview Terrace Nursing Home
Village of Glenview
Number of Employees,
Percentage of Total Village Population
Principal Employers ‐2022*
Vehicle ‐Drive Alone
14,644; 64.8%
Work at Home
4,133; 18.3%
Public Transportation
1,900; 8.4%
Vehicle ‐Carpool
1,349; 6.0%
Other
337; 1.5%
Walk
249; 1.1%
$77.9 M
$28.7 M $22.8 M $20.5 M $19.9 M $19.5 M $18.7 M $17.8 M $17.2 M $15.5 M
0.0%
0.5%
1.0%
1.5%
2.0%
2.5%
3.0%
$0 M
$10 M
$20 M
$30 M
$40 M
$50 M
$60 M
$70 M
$80 M
$90 M
M
i
l
l
i
o
n
s
Principal Property Taxpayers ‐2022*
Taxable Assessed Valuation (TAV)Percentage of Total Village TAV
Village of Glenview Adopted 2024 Budget
24
Budget Process Overview
The operating budget process usually spans 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
Management 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 and
expenditure trends are analyzed along with other
foreseeable economic impacts.
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 Requests
Departments analyze their historical trends, review upcoming projects, and consider ongoing resident
feedback and requests 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’s 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 require a Resolution.
Prepare Financial
Forecast
Develop
Department
Business Plan
Submit
Department
Requests
Review Operating
Requests
Manager Review
of Requests
Board Work
Sessions
Public Hearings
Village of Glenview Adopted 2024 Budget
25
Goal Setting/Planning
January 2023 Development of strategic priorities and Management Team goals
February ‐ March 2023 Creation of five‐year financial forecasts for 2024 ‐ 2028
Schedule Kick‐off
Department Head Budget Priorities Development
Budget Entry Training
Department Budget Development
July 2023 Departments complete budget entry for 2023 Projections and 2024 Budget
Budget Team Reviews 2023 Projections and 2024 Budget ‐ All Funds
2024 Personnel Initial Projections Complete
Village Manager Review
August 2023 Village Manager, Village Departments and Budget Team Review Department Budgets
Budget Workshops/Board Review
September 7, 2023 Public Presentation of the Glenview Budget Process, Capital Improvement Program, and
Corporate Fund Overview
October 5, 2023 Public Presentation of Corporate Fund Department Budgets, Miscellaneous Funds, and the
Glenview Public Library
October 26, 2023
Public Presentation of Non‐Profit Funding, Corporate Fund Department Budgets (Continued),
Water and Sewer Rates, Remaining Funds, and the 2023 Tax Levy
Levy Hearing and Public Budget Display
Public Hearing on Proposed 2023 Tax Levy Ordinance (First Reading)
Proposed 2023 Tax Levy Abatement Ordinances (First Reading)
Proposed 2023 SSA Tax Levy Ordinances (First Reading); adoption of same
November 27, 2023 Proposed Budget on Display for Public Inspection at Village Hall, Library and on the Village's
Website
November 27, 2023 2024 Public Employee Total Compensation Packages posted on Village Website
Budget Hearing, Levy and Budget Adoption and Legal Filings
Public Hearing on the Proposed 2024 Budget; adoption of same
Proposed 2023 Tax Levy Abatement Ordinances (Second Reading); adoption of same
Proposed 2023 Tax Levy Ordinance (Second Reading); adoption of same
December 20‐21, 2023 File 2023 SSA Levy Ordinances with the Cook County Clerk
File 2023 Tax Levy Ordinance and 2023 Tax Levy Abatement Ordinances with the Cook County
Clerk
File Truth in Taxation Certification with the Cook County Clerk
File 2024 Certificate of Estimated Revenue by Source with the Cook County Clerk
File 2024 Budget Ordinance with the Cook County ClerkDecember 21, 2023
2024 Budget Preparation Schedule
May 2023
November 21, 2023
December 5, 2023
December 21, 2023
Village of Glenview Adopted 2024 Budget
26
Village of Glenview Organization Chart
*Elected Officials
Residents of Glenview
Village President* & Board of Trustees*
Village Manager
Management
Services
Administration Finance
Human
Resources
Resolution
Center
Communications Records
Legal Services Joint Dispatch &
IT
Public Works
Administration
Facilities
Streets and
Forestry
Water and
Sewer
Fleet Services
Support Services
(GIS)
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 2024 Budget
27
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 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 a 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 Annual Comprehensive 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 Annual Comprehensive Financial
Report.
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 Annual Comprehensive Financial Report. 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 2024 budget
process.
Village of Glenview Adopted 2024 Budget
28
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 N/A Sept 7
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 27
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 23
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 5
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 5
Public Hearing on the Proposed
Tax Levy Prior to Adoption Prior to Adoption Nov 21
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 5
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 21
Filing the Truth in Taxation
Certification
On or before the last Tuesday in
December Filed with the Tax Levy Dec 21
Filing the Budget Ordinance
with the County Clerk’s Office
On or before the last Tuesday in
December
Within 30 days of
adoption by the Board
of Trustees
Dec 21
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:
The Village cannot use Motor Fuel Tax revenues to pay for public safety operations (statutory
limitations).
Village of Glenview Adopted 2024 Budget
29
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 √
Departments
Public Works √ √ √
Police √ √
Fire √ √
Community Development √ √ √ √
Village of Glenview Adopted 2024 Budget
30
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
Management Services √ √ √
Village of Glenview Adopted 2024 Budget
31
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 day 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 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.
o Actual or estimated revenues and expenditures for the two years immediately preceding
the fiscal year for which the budget is prepared.
o 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. The
tentative budget is made available at Glenview’s Village Hall and Public Library, and is also posted
the Village website.
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 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.
Village of Glenview Adopted 2024 Budget
32
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 35% - 45% 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 Municipal Equipment Repair Fund (MERF) cash reserves are to be maintained at a balance
approximating the expenditures for the first four months of the following year. 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.
The Insurance and Risk Fund cash reserves are to be maintained at 60 days of operating expenses
plus an additional $2,000,000.
No minimum fund balance has been established for the Special Tax Allocation Fund, Corporate
Purpose Bonds Fund, and Capital Project Funds.
Village of Glenview Adopted 2024 Budget
33
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. This is done through a
fee ordinance that is passed by the board of trustees.
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 a 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 2024 Budget
34
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 2024 Budget
35
Strategic Priorities & Village Management
Team Goals
Village of Glenview Adopted 2024 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 to be targeted in the upcoming year. The Village
Management Team goals support the Strategic Priorities and address initiatives that are needed within the
department. These priorities are reviewed and updated annually by management and the Board of Trustees.
The 2024 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 2024 Village Management Team Goals are detailed on the following pages and
linked to the strategic priorities. Additionally, departments establish performance measures that relate to the
strategic priorities and Village Management Team Goals. These performance measures can be found within each
department’s budget.
The 2024 Village Management Team Goals are developed within the following categories:
1. Continue efforts to implement and build upon the Village’s Community Engagement Strategic Plan
2. Continuously improve the customer, business owner, and general public’s experience when interacting
with the Village of Glenview
3. Recruit, retain, and train high quality talent
4. Advocate for residents and businesses to experience a high quality of life by maintaining long-term
financial sustainability, and engaging legislators, and other agencies to identify additional funding
sources for Glenview
5. Continue efforts to enhance the community as a desirable place for residents, business owners,
customers, and visitors
Village of Glenview Adopted 2024 Budget
37
2024 Village Management Team Goals
Goal: Lead downtown revitalization efforts to make downtown Glenview a vibrant, thriving Village
center
Category: 5
Strategic Priorities: Challenge the Status Quo, Commitment to Customer Service
Item
Coordinate Ballyhoo land sale and construction permitting process and implement development assistance
program with a target Q4 opening.
Facilitate Bess site redevelopment construction, including completion of Village required improvements,
implementing assistance program, and coordinating monthly neighbor check-in meetings.
Lead the Chase Bank/Patio Shops spark site redevelopment concept planning.
Facilitate the redevelopment of the Grove and Waukegan service station into a new restaurant use.
Drive reinvestment in Glenview House remodeling/change in concept with finalization of a plan and possible
assistance program by July 1.
Find a downtown location for one new prospective restaurant.
Identify and make contact with at least 20 developers and interested businesses about downtown
redevelopment opportunities.
Incorporate 0.5 miles of Downtown streetscape improvements such as decorative lighting, new banner
programming, and the evaluation and installation of enhanced landscaping.
Implement enhancements and provide architectural services to the business support programs (Façade and
Tenant Improvement grants) to attract and retain businesses, spending $250,000 in budgeted funds.
Goal: Create meaningful and effective ways to communicate and engage with the community
Categories: 1, 2
Strategic Priorities: Challenge the Status Quo, Commitment to Customer Service
Item
Increase communications and outreach by increasing eGlenview subscribers and social media followers by
5%.
Finalize and launch new website to improve user experience with a target of 75,000 views in the first year.
Village of Glenview Adopted 2024 Budget
38
Item
Complete an updated community survey with a goal of 500 respondents.
Coordinate at least four Coffee with the Council events.
Create a Budget in Brief type document to better engage the public in the Village budget process.
Evaluate text messaging as an additional communication tool and present for Board feedback.
Develop community events calendar and utilize it to actively market opportunities to patronize Downtown
and Glen Town Center businesses.
Launch Hometown Heroes program.
Goal: Continued investment in infrastructure maintenance and replacement
Categories: 1, 2
Strategic Priority: Infrastructure Investment
Item
Submit the lead service line inventory to the IEPA by April 15, 2024 and brief the Village Board on lead
service line replacement progress and program next steps during the 2025 Budget process.
Complete the Pfingsten Road Corridor Study and present for Board feedback.
Finalize I-294 Ramp Feasibility study, evaluate traffic study data, economic impacts, and quantify
environmental impacts and benefits. Present to Village Board by year end.
Coordination of various State and County road improvement projects including multiple reconstruction and
resurfacing projects, multiple bridge replacements to be completed over the next five years.
Perform a traffic analysis study to explore replacing the five-legged intersections on Patriot Blvd. with new
roundabouts and present data for Board feedback. Evaluate opportunities for additional on-street parking
along Patriot to provide improved parking to better attract restaurants to existing sites.
Continue the ongoing update to the Storm Water Master Plan including ample public outreach and provide
the Village Board with an update as part of the 2025 Budget process.
Continue implementation of the Water Strategic Plan to meet short-term water main replacement goals and
implement recommended water facility and pump replacement projects.
Village of Glenview Adopted 2024 Budget
39
Goal: Improve operational performance to increase customer service KPIs and identify cost
containment strategies
Category: 4
Strategic Priorities: Fiscal Sustainability, Commitment to Customer Service
Item
Complete the estimated $5.4 million Public Works campus improvement project to expand covered material
and salt storage by 100% while also improving both operations and constructing needed drainage and paving
issues.
Complete analysis of Fire Department overtime usage and identify cost drivers to realize a 10% reduction in
costs.
Evaluate IT service providers to better leverage cloud solutions and reduce on site personnel by 25%.
Implement new work order software and management system to improve customer service by increasing
response times by 2% and increasing resident work orders submitted electronically by 25%.
Create the formation of the Police Department Bicycle Unit as a tool to enhance community policing with a
goal of officer bike time of 5% in residential neighborhoods.
Complete a review of the School Resource Officer program and negotiate a contract extension with D34 with
a goal of reducing the Village’s cost share.
Evaluate Fire Department resource sharing opportunities through shared response practices and equipment
(i.e. regional ladder truck).
With Dispatch, continue evaluation of response determinants to improve EMS service and increase unit
availability.
Complete a facility assessment of Fire Station 8.
Holding Track Monitoring/Opposition - Host a meeting with legislators and transit stakeholders on holding
track options.
Revamp Traffic Committee review process.
Village of Glenview Adopted 2024 Budget
40
Goal: Ensure a strong financial position through structurally balanced budgeting and maintaining a
Moody’s Aaa bond rating
Categories: 3, 4
Strategic Priority: Fiscal Sustainability
Item
Improve Sales Tax data analysis process to reduce staff analysis time by 25%.
Create a cash balance projection report by fund to ensure fund balance requirements are met.
Successfully negotiate contract with Wilmette for Police and Fire dispatch (with defined financial impact).
Analyze impact of debt completion on tax levy and present options for Board review during 2025 budget
workshop process.
Goal: Attract and retain businesses within the Village through continued implementation of the
Economic Development Strategic Plan
Category: 5
Strategic Priorities: Challenge the Status Quo, Commitment to Customer Service
Item
Coordination Signode site redevelopment planning through multi-jurisdictional hybrid development concept.
Pearson parcel redevelopment monitoring.
Complete sustainablity plan and tree preservation ordinance update.
Hiring of Economic Development/Recruitment consultant.
Continued coordination of Dermody Logistics campus buildout.
Install new gateway signage and downtown wayfinding signage.
Village of Glenview Adopted 2024 Budget
41
Summary by Fund
Village of Glenview Adopted 2024 Budget
42
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 Fund1
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
1Activity has been absorbed into the Corporate Fund beginning in 2023
Village of Glenview Adopted 2024 Budget
43
2022
Actual
2023
Budget
2023
Estimate
2024
Budget
2024 Bud.
vs.
2023 Bud.
Beginning Fund Balance/
Net Position 425,567,435 388,955,751 388,955,751 414,500,027 25,544,276
Revenues
Taxes 58,750,721 59,090,106 60,137,598 57,602,229 (1,487,877)
Licenses and Permits 2,856,163 3,353,317 5,278,533 5,146,250 1,792,933
Fines and Forfeits 88,151 108,600 196,790 118,035 9,435
Charges for Services 54,491,112 56,211,838 57,526,443 61,707,169 5,495,331
Intergovernmental 26,497,126 31,638,479 27,250,893 27,262,241 (4,376,238)
Investment Income (31,278,192) 17,296,607 28,203,821 20,843,746 3,547,139
Other Revenues 3,722,427 5,176,238 5,087,855 3,580,325 (1,595,913)
Transfers In 13,493,514 13,936,382 12,517,707 25,004,942 11,068,560
Total Revenues 128,621,023 186,811,567 196,199,640 201,264,937 14,453,370
Expenditures
Operating Expenditures
Personnel 54,988,056 60,855,469 59,099,032 63,508,744 2,653,275
Contractual 40,824,082 41,250,442 39,292,628 48,687,700 7,437,258
Commodities 3,950,376 5,390,305 4,853,311 5,707,932 317,627
Other Charges 18,259,670 17,030,901 16,882,426 15,430,051 (1,600,850)
Capital Outlay 1,535,409 5,645,900 3,934,663 8,082,602 2,436,702
Total Operating Expenditures 119,557,593 130,173,017 124,062,060 141,417,029 11,244,012
Other Expenditures
Interfund Charges 6,919,008 7,532,468 7,941,216 9,154,599 1,622,131
Capital Projects 25,262,593 36,918,846 26,134,381 37,308,940 390,094
Transfer Out 13,493,514 13,936,382 12,517,707 24,386,504 10,450,122
Total Other Expenditures 45,675,114 58,387,696 46,593,304 70,850,043 12,462,347
Total Expenditures 165,232,707 188,560,713 170,655,364 212,267,072 23,706,359
Surplus/(Deficit)(36,611,684) (1,749,146) 25,544,276 (11,002,135) (9,252,989)
Ending Fund Balance/
Net Position 388,955,751 387,206,605 414,500,027 403,497,892 16,291,287
Village of Glenview
All Funds Summary
Village of Glenview Adopted 2024 Budget
44
Village of Glenview Adopted 2024 Budget
45
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 2024, Village-wide revenues are projected to increase by $5,065,297 as compared to the
2023 Projection. The most significant increases are in Transfers In and Charges for Services. These
increases are partially offset by decreases in Investment Income and Local Taxes from the 2023 projection
to the 2024 budget.
Transfers In are increased in 2024 by $12,487,235 due to an increase in the transfers for various capital
projects.
2022
Actual
2023
Budget
2023 Projected
Actual
2024 Adopted
Budget
Local Taxes $58,750,721 $59,090,106 $60,137,598 $57,602,229
Charges for Services 54,491,112 56,211,838 57,526,443 61,707,169
Investment Income (31,278,192)17,296,607 28,203,821 20,843,746
Intergovernmental 26,497,126 31,638,479 27,250,893 27,262,241
Transfers In 13,493,514 13,936,382 12,517,707 25,004,942
Other/Miscellaneous 3,722,427 5,176,238 5,087,855 3,580,325
Licenses and Permits 2,856,163 3,353,317 5,278,533 5,146,250
Fees and Fines 88,151 108,600 196,790 118,035
Total $128,621,023 $186,811,567 $196,199,640 $201,264,937
$128.62
$186.81 $196.20 $201.26
$(50)
$-
$50
$100
$150
$200
$250
Mi
l
l
i
o
n
s
Village of Glenview
Total Revenues and Other Sources
All Village Funds (Excluding Library Funds)
Village of Glenview Adopted 2024 Budget
46
Charges for Services are projected to increase $4,180,726 in 2024 compared to the 2023 projection
primarily due to increases in health insurance premiums, water charges, and Facility Repair and
Replacement Fund and Capital Equipment Replacement Fund charges.
Investment Income is estimated to decrease in 2024 by $7,360,075 from 2023 projections. This is being
driven by the pension funds.
Local taxes are projected at $60,137,598 in 2023 and budgeted at $57,602,229 in 2024, a decrease of
$2,535,369. There are two major factors for this decrease. The first is due to the closure of the
Waukegan/Golf TIF at the end of 2023. $2,674,563 in incremental property tax revenue was projected for
2023, while no revenues are budgeted for 2024. Additionally, tax revenues related to the 2012B bond are
projected to decrease by $625,220 from 2023 to 2024, primarily due to the abatement of a portion of the
debt service levy. These decreases are partially offset by increases in several other tax categories.
Other/Miscellaneous revenues decreased in 2024 by $1,507,530 compared to the 2023 projection mostly
due to the closing on the sale of the former Bess Hardware store in downtown Glenview in 2023.
A slight increase of $11,348 is estimated from the 2023 projection to the 2024 budget in Investment
Income, while slight decreases of $78,755 and $132,369 are estimated in Fees and Fines and Licenses and
Permits, respectively.
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 68% of the revenue collected in the
Corporate Fund. As depicted in the chart below, the 2024 budgets for General Sales Tax, Home Rule Sales
Tax, and Utility Taxes are expected to increase by 1.0% from 2023 projections, and Income Tax revenues
are expected to increase by 4.1%. 2024 Property Tax revenues are anticipated to decrease by 1.9% from
the 2023 projection. While the Village portion of the 2023 property tax levy saw an increase of $325,843
for new EAV growth associated with newly constructed or improved property and the redirection of the
Waukegan/Golf TIF, this was more than offset by a $637,980 reduction in the debt service portion of the
levy due to the abatement of $600,000 of the 2012B Refunding Bonds.
2021 Actual - 2024 Budget for Corporate Fund Major Revenue Sources
$0
$5,000,000
$10,000,000
$15,000,000
$20,000,000
$25,000,000
General Sales
Tax
Property Tax* Home Rule Sales
Tax
Utility Taxes Income Tax
2021 Actual 2022 Actual 2023 Projected Actual 2024 Budget
* Village Property Tax Levy only - Excludes Library
Village of Glenview Adopted 2024 Budget
47
General Sales Tax
Accounts for the Village’s 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%.
At 25%, sales tax is the Corporate Fund’s largest revenue source. The Village has seen continued increases
in sales tax revenue since 2020. This increase can partially be attributed to the sales tax legislation that
was passed at the state level now requiring online retailers to collect both state and local taxes, resulting
in higher sales tax revenue collections. In keeping with this trend, 2023 receipts are projected to be 3%
higher than the 2022 actual, and a 1% increase from the 2023 projection was budgeted for 2024.
2019 2020 2021 2022 2023
Estimate
2024
Budget
Sales Tax Revenue $18,631,360 $18,206,509 $21,727,766 $22,921,405 $23,609,047 $23,845,138
Percentage Change 3.10% -2.28% 19.34% 5.45% 3.00% 1.00%
The 2024 budget of $23,845,138 in sales tax receipts reflects the trend of continued growth in collected
revenues but at a conservative rate of 1.0% over 2023 projections.
Home Rule Sales Tax
Accounts for the Home Rule Sales Tax assessed by the Village to be imposed on the sale and consumption
of goods except for 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 is still in place.
Home Rule Sales Tax is the Corporate Fund’s third largest source of revenue. Like sales tax revenue, the
Village has seen consistent increases in home rules sales tax revenues, which are also impacted by the
sales tax legislation passed at the state level related to online sales. Home rule sales tax collections are
projected to be $11,868,923 for 2023, a 3.5% increase over 2022 actuals. The Village estimates a
conservative increase of 1% in 2024 from the 2023 projection.
2019 2020 2021 2022 2023
Estimate
2024
Budget
Home Rule Sales
Tax Revenue $8,756,960 $8,630,650 $10,699,335 $11,467,558 $11,868,923 $11,987,612
Percentage Change -1.05% -1.44% 23.97% 7.18% 3.50% 1.00%
Village of Glenview Adopted 2024 Budget
48
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 most of its property tax revenue corresponding to the two
installment due dates of these taxes, which have typically been March 1 and August 1. 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.
The 2023 total Village extended property tax levy is projected to decrease by $312,173, or 1.95%. The
decrease to the levy is attributable to the Village Board’s decision to cut the property tax using a one-time
$600,000 Debt Service Fund cash balance reduction related to the 2012B bonds to reduce the debt service
portion of the levy, partially offset by increases for the Equalized Assessed Valuation (EAV) of new and/or
improved property growth for the 2023 tax year and Waukegan/Golf TIF redirection due to closure at
year-end. These lead to a decrease to current property taxpayers of approximately $18.54 on a $500,000
home. If there is an increase to one’s property tax bill, it would be attributable to the property valuation,
which is assigned at the County level.
Budgeted property taxes levied by the Village in 2023 for collection in 2024 total $15,346,454, as shown
in the table below.
Tax Levy Original Levy Loss Provision 2023 Extended
Tax Levy
2024 Budgeted
Collections
Corporate $2,647,083 $79,413 $2,726,496 $2,671,966
IMRF $1,203,010 $36,090 $1,239,100 $1,214,318
Debt $1,202,500 $60,125 $1,262,625 $1,237,373
Police Pension $4,291,454 $128,744 $4,420,198 $4,331,794
Fire Pension $5,836,143 $175,084 $6,011,227 $5,891,003
Total $15,180,190 $479,456 $15,659,646 $15,346,454
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
Property Tax Levy Allocation 2013-2023
Fire Police IMRF Debt Corporate
Village of Glenview Adopted 2024 Budget
49
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. 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 2023 levy for Library operations is $8,615,346. After adding the full debt
obligation related to the new building ($1,767,681), the total Library 2023 tax levy to be collected in 2024 is
$10,383,027. The Library’s 2023 extended levy is projected to increase by 1.84% from the 2022 extended levy
due to increases in (EAV) of new and/or improved property growth.
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 monthly.
The Village’s Electricity Utility Tax revenue has remained consistent over the past few years. The 2023
projection is estimated to be 2.0% lower than 2022 actuals, while the 2024 budget of $2,001,608 is flat
with the 2023 projection.
2019 2020 2021 2022 2023
Estimate
2024
Budget
Electricity Revenue $2,104,169 $2,042,277 $2,093,370 $2,042,457 $2,001,608 $2,001,608
Percentage Change -6.08% -2.94% 2.50% -2.43% -2.00% 0.00%
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 monthly 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. The
telecommunication tax is collected on cell phone usage but is not applicable to the data which usually
make up the largest portion of the bill. Considering these factors, the Village predicts a continued decrease
of 2% from the 2023 estimate to the 2024 budget.
Village of Glenview Adopted 2024 Budget
50
2019 2020 2021 2022 2023
Estimate
2024
Budget
Telecommunications
Revenue $1,526,415 $1,283,383 $1,153,486 $1,022,379 $1,022,379 $1,001,937
Percentage Change -9.41% -15.92% -10.12% -11.37% 0.00% -2.00%
Utility Taxes - Gas Use Tax
Accounts for a tax imposed on the use or consumption of 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 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 monthly.
The 2023 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 32,433,578 of taxable therms in 2022, which is an
increase over the 2021 actual amount of 31,159,132. January, March, and April of 2022 recorded lower
temperatures than the same three months of 2021, resulting in increased gas usage. The estimated
number of therms is based on analysis of historical therms and average monthly temperatures in past
years. 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%).
2019 2020 2021 2022 2023
Estimate
2024
Budget
Nicor Gas Use Tax
Revenue $1,545,899 $1,351,213 $1,359,737 1,486,591 $1,340,708 $1,403,542
Percentage Change 0.11% -12.59% 0.63% 9.33% -9.81% 4.69%
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; the Village’s population
based on the 2020 census is 48,705.
2019 2020 2021 2022 2023
Estimate
2024
Budget
Income Tax Revenue $5,014,901 $5,147,028 $6,356,983 $7,997,607 $7,715,359 $8,035,173
Percentage Change 11.23% 2.63% 23.51% 25.81% -3.53% 4.15%
Per Capita Basis $102.96 $105.68 $130.52 $164.21 $158.41 $164.98
Village of Glenview Adopted 2024 Budget
51
As the chart above indicates, the Village saw significant increases of 23.51% and 25.81% in income tax
revenue for 2021 and 2022, respectively. Income tax in 2022 continued to benefit from positive factors
including an improving labor market, extraordinary Corporate Income Tax receipts, and higher than
estimated tax payments from individuals with pass-through entities. While 2023 income tax revenues
are estimated to decrease by 3.53% from 2022, they are expected to increase again in 2024 to $164.98
per capita. This is higher than the 2023 estimate of $158.41 per capita and the 2022 actual of $164.21.
Motor Fuel Tax Fund
State and Local Motor Fuel Tax
The Motor Fuel Tax (MFT) Fund includes both Illinois Motor Fuel taxes and local Motor Fuel taxes. The
state motor fuel tax is based on the consumption of motor fuel. In 2022, the State of Illinois set the motor
fuel tax to 55.9 cents per gallon. The diesel motor fuel tax rate was set to 62.7 cents per gallon. The State
of Illinois distributes 54.4% of the monies to local taxing districts based on a statutory formula. 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 $0.04 per gallon beginning January 1, 2017. The MFT and LMFT are expected to generate
approximately $2,120,000 and $720,610, respectively, for the resurfacing of Village roadways in 2024.
Glenview Water and Sanitary Sewer Funds
Sale of Water and Sewer Services
The Village’s water customer base includes approximately 16,320 customers, 1,630 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 consumption of water is reported by actual meter reads on a property.
The sewer usage is assumed to be the same as water consumption. The 2024 water quarterly fixed rate
increased to maintain a total cost recovery of slightly under 15% (14.29%) and a 3% increase in the
consumption rate. 2024 sewer quarterly fixed rate were increased, along with a 2.00% increase in the
consumption rate. The 2023 revenue projection for Glenview water services is $15,972,527 and the 2024
budget is $17,396,241. The increase is primarily due to scheduled rate increases. The total revenue
budgeted in the Glenview Water Fund is $21,718,748. The 2023 revenue projection for sewer services is
$2,580,755 and the 2024 budget is increasing to $2,932,880. The total revenue budgeted in the Glenview
Sanitary Sewer Fund is $3,140,100.
Village of Glenview Adopted 2024 Budget
52
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 2023 Operations and Maintenance (O&M) costs
are projected to be 3.16%, or $4,047,906, less than the
adopted budget amount of $128,024,519. O&M costs
include costs such as personnel, contractual,
commodities, interfund charges, and other expenses.
The 2024 O&M budget is 12.12%, or $15,030,622,
higher than 2023 projections, for a total of
$139,007,236. The 2024 budget has 17 more full-time
employees than the 2023 final number. However, this
is largely due to vacancies, as the 2024 budget only has
one more position than the 2023 budget. Personnel
costs for 2024 are anticipated to be 7.46% or
$4,409,712 higher than the 2023 projections, primarily
due to salary increases. The 2024 budget of $63,508,744 includes estimated salary increases for all
employees.
2022
Actual
2023
Budget
2023 Projected
Actuals
2024 Adopted
Budget
Operations and Maintenance $119,486,562 $128,024,519 $123,976,614 $139,007,236
Capital Outlay 1,427,102 5,610,900 3,921,413 7,917,602
Debt Service 3,206,833 4,091,999 4,091,999 3,481,790
Capital Projects 25,370,900 37,373,838 26,147,631 37,473,940
Transfers Out 13,493,514 13,936,382 12,517,707 24,386,504
Total $162,984,910 $189,037,638 $170,655,364 $212,267,072
$162.98
$189.04
$170.66
$212.27
$-
$50
$100
$150
$200
$250
Mi
l
l
i
o
n
s
Village of Glenview
Total Expenditures and Other Uses All Village Funds
(excluding Library Funds and Depreciation)
Village of Glenview Adopted 2024 Budget
53
Contractual costs include items such as software licensing, economic development agreements, and
maintenance agreements. Contractual costs of $48,687,700 in the 2024 budget are $9,395,072, or
23.91%, higher than the 2023 projections. This is primarily due to increases in professional services,
software licensing, SWANCC dumping fees, building and plan review services, and business retention in
the Corporate Fund as well as insurance premiums and claims in the Insurance and Risk Fund. There is
also an increase of $4,550,000 in development assistance in the Permanent Fund.
The Commodities budget for 2024 is $5,707,932, a slight increase of $854,621 from the 2023 projections.
Other Charges in the 2024 budget are $1,452,375 less than the 2023 projection, at $15,430,051. This is
primarily due to a $703,700 reduction in principal and interest expenditures related to the General
Obligation Series 2013B bonds that matured in 2023 and the portion of fund balance ($2,773,856) that
was declared a surplus in the Waukegan/Golf TIF Fund. These decreases were partially offset by increases
in Police and Fire pension expenditures of $1,195,556.
Interfund Charges make up the remaining $9,154,599 of O&M expenditures in the 2024 budget, which
are $1,213,383 more than the 2023 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, these purchases are planned for and funds are set aside for the purchases on an even-based
methodology. Capital outlay expenditures for 2024 of $8,082,602 represent a $4,147,939 increase from
2023 projections. The increase is primarily due to the $1,900,000 purchase of the former Patio Shops
property, as well as planned purchases of machinery and equipment and Public Works vehicles.
Debt Service
Debt service payments are based on debt schedules determined at the time of debt issuance. The 2024
budget for debt service totals $3,481,790, a decrease of $610,209 from 2023 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
Village of Glenview Adopted 2024 Budget
54
IMS rating of 76 exceeds the goal of 75. The 2024 budgeted amount for road resurfacing and
reconstruction is $20.5 million. The total capital projects budget is $37.3 million, which includes $31.8
million budgeted for the 2024 CIP projects for core infrastructure, water and sewer utilities. The balance
of $5.5 million consists of prior year CIP projects and facility improvements costs in 2024.
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.
Insurance and Risk Fund to Corporate Fund: This transfer is to fund a portion of the cost of operations in
the Corporate Fund.
Water Fund to Capital Projects Fund: This transfer is to fund costs related to the Public Works Campus
Project.
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 prorated portion
of the shared operating and maintenance costs between the Wholesale Water Fund and the Water Fund
related to the sale of water.
Sewer Fund to Capital Projects Fund: This transfer is to fund costs related to the Public Works Campus
Project.
Facility Repair and Replacement Fund to Capital Projects Fund: This transfer is to fund architectural and
engineering costs related to the Public Works Campus project.
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.
Village of Glenview Adopted 2024 Budget
55
The table below summarizes the 2024 transfers between funds.
Corporate
Fund
Capital
Projects
Fund
Glenview
Sewer
Fund
Glenview
Water
Fund FRRF
Corporate
Purpose
Bonds
Corporate Fund 14,618,068 1,664,455
Insurance and Risk Fund 250,000
Water Fund 2,000,000
Wholesale Water Fund 325,000 1,651,205 2,654,765
Sewer Fund 500,000
FRRF 537,920
Special Service Areas 97,377 60,520 27,194
Transfers In
Tra
n
s
f
e
r
s
O
u
t
Village of Glenview Adopted 2024 Budget
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Village of Glenview Adopted 2024 Budget
57
2024 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
56,529,999 24,290 317,132 8,446,477 3,959,239
Budgeted Revenues
Taxes 57,220,171 ‐ ‐ ‐ ‐
Licenses and Permits 5,035,050 ‐ ‐ ‐ ‐
Fines and Forfeits 118,035 ‐ ‐ ‐ ‐
Charges for Services 7,799,172 ‐ ‐ ‐ ‐
Intergovernmental 20,883,562 ‐ ‐ ‐ ‐
Investment Income 2,019,000 91 540 356,000 109,392
Other Revenues 1,075,825 ‐ 150,000 ‐ ‐
Transfers In 575,000 ‐ ‐ ‐ ‐
Total Revenues 94,725,815 91 150,540 356,000 109,392
Budgeted Expenditures
Operating Expenditures
Personnel 42,042,130 ‐ ‐ ‐ ‐
Contractual 21,421,768 ‐ 26,400 20,000 20,000
Commodities 2,912,097 ‐ 143,000 ‐ ‐
Other Charges 11,315,251 5,650 ‐ 500,000 100,000
Capital Outlay 427,602 ‐ ‐ ‐ ‐
Total Operating Expenditures 78,118,848 5,650 169,400 520,000 120,000
Other Expenditures
Interfund Charges 6,738,627 ‐ ‐ ‐ ‐
Capital Projects ‐ ‐ ‐ ‐ ‐
Transfer Out 16,282,523 ‐ ‐ ‐ ‐
Total Other Expenditures 23,021,150 ‐ ‐ ‐ ‐
Total Expenditures 101,139,998 5,650 169,400 520,000 120,000
Surplus/(Deficit)(6,414,183) (5,559) (18,860) (164,000) (10,608)
50,115,816 18,731 298,272 8,282,477 3,948,631
* Detailed information on changes to fund balance can be found on the following pages:
General Fund ‐ 65‐69, Special Revenue Funds ‐ 205‐208, Enterprise Funds ‐ 211‐278, Internal Service Funds ‐ 281‐288, Trust and
Agency Funds ‐ 291‐296, Capital Project Funds ‐ 299‐302, Debt Funds ‐ 305
Beginning Estimated Fund Balance/
Net Position
Ending Estimated Fund Balance/
Net Position*
Special Revenue Funds
Village of Glenview Adopted 2024 Budget
58
2024 Summary of Estimated Sources and Uses of Funds
Glenview Water
Fund
Glenview Sewer
Fund
Wholesale Water
Fund
Municipal
Equipment
Repair Fund
Capital
Equipment
Replacment Fund
50,352,236 21,051,190 5,595,349 1,136,348 8,587,230
Budgeted Revenues
Taxes ‐ ‐ ‐ ‐ ‐
Licenses and Permits 87,700 23,500 ‐ ‐ ‐
Fines and Forfeits ‐ ‐ ‐ ‐ ‐
Charges for Services 17,437,041 2,932,880 6,165,391 1,467,063 3,163,485
Intergovernmental 830,968 ‐ ‐ ‐ ‐
Investment Income 492,080 123,200 199,240 148 212,240
Other Revenues 189,000 ‐ ‐ 134,000 111,500
Transfers In 2,681,959 60,520 ‐ ‐ ‐
Total Revenues 21,718,748 3,140,100 6,364,631 1,601,211 3,487,225
Budgeted Expenditures
Operating Expenditures
Personnel 3,426,072 623,304 287,484 461,265 ‐
Contractual 5,810,347 466,783 2,898,987 358,383 28,917
Commodities 863,851 90,478 49,510 671,625 976,871
Other Charges 956,378 104,335 ‐ 2,500 ‐
Capital Outlay ‐ ‐ ‐ ‐ 5,730,000
Total Operating Expenditures 11,056,648 1,284,900 3,235,981 1,493,773 6,735,788
Other Expenditures
Interfund Charges 2,047,348 207,884 59,405 101,335 ‐
Capital Projects 9,662,413 1,941,484 ‐ ‐ ‐
Transfer Out 2,000,000 500,000 4,630,970 ‐ ‐
Total Other Expenditures 13,709,761 2,649,368 4,690,375 101,335 ‐
Total Expenditures 24,766,409 3,934,268 7,926,356 1,595,108 6,735,788
Surplus/(Deficit)(3,047,661) (794,168) (1,561,725) 6,103 (3,248,563)
47,304,576 20,257,022 4,033,624 1,142,451 5,338,667
Enterprise Funds Internal Service Funds
Beginning Estimated Fund Balance/
Net Position
Ending Estimated Fund Balance/
Net Position*
Village of Glenview Adopted 2024 Budget
59
2024 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
7,813,149 3,051,644 96,868,764 105,188,072 432,840
Budgeted Revenues
Taxes ‐ ‐ ‐ ‐ ‐
Licenses and Permits ‐ ‐ ‐ ‐ ‐
Fines and Forfeits ‐ ‐ ‐ ‐ ‐
Charges for Services 10,391,549 2,222,991 ‐ ‐ ‐
Intergovernmental ‐ ‐ 4,291,454 5,836,143 ‐
Investment Income 298,120 185,720 8,230,000 7,130,000 279,880
Other Revenues ‐ ‐ 980,000 940,000 ‐
Transfers In ‐ ‐ ‐ ‐ ‐
Total Revenues 10,689,669 2,408,711 13,501,454 13,906,143 279,880
Budgeted Expenditures
Operating Expenditures
Personnel 766,701 46,788 6,980,000 8,875,000 ‐
Contractual 9,938,539 2,167,859 223,400 188,500 ‐
Commodities 500 ‐ ‐ ‐ ‐
Other Charges 7,500 ‐ ‐ ‐ ‐
Capital Outlay ‐ 25,000 ‐ ‐ ‐
Total Operating Expenditures 10,713,240 2,239,647 7,203,400 9,063,500 ‐
Other Expenditures
Interfund Charges ‐ ‐ ‐ ‐ ‐
Capital Projects ‐ ‐ ‐ ‐ ‐
Transfer Out 250,000 537,920 ‐ ‐ ‐
Total Other Expenditures 250,000 537,920 ‐ ‐ ‐
Total Expenditures 10,963,240 2,777,567 7,203,400 9,063,500 ‐
Surplus/(Deficit)(273,571) (368,856) 6,298,054 4,842,643 279,880
7,539,578 2,682,788 103,166,818 110,030,715 712,720
*
Internal Service Funds Trust and Agency Funds
Detailed information on changes to fund balance can be found on the following pages:
General Fund ‐ 65‐69, Special Revenue Funds ‐ 205‐208, Enterprise Funds ‐ 211‐278, Internal Service Funds ‐ 281‐288, Trust and Agency
Funds ‐ 291‐296, Capital Project Funds ‐ 299‐302, Debt Funds ‐ 305
Beginning Estimated Fund Balance/
Net Assets
Ending Estimated Fund Balance/
Net Assets*
Village of Glenview Adopted 2024 Budget
60
2024 Summary of Estimated Sources and Uses of Funds
Continued Debt Funds
SSA Bond Fund Capital Projects
Fund Permanent Fund Motor Fuel Tax
Fund
Corporate
Purpose Bonds
Fund
(112,019) 960,732 31,753,557 1,634,356 673,390
Budgeted Revenues
Taxes 382,058 ‐ ‐ ‐ ‐
Licenses and Permits ‐ ‐ ‐ ‐ ‐
Fines and Forfeits ‐ ‐ ‐ ‐ ‐
Charges for Services ‐ ‐ ‐ ‐ ‐
Intergovernmental ‐ 2,707,101 ‐ 2,840,610 ‐
Investment Income 1,020 207,160 866,615 124,600 8,700
Other Revenues ‐ ‐ ‐ ‐ ‐
Transfers In ‐ 19,404,570 ‐ ‐ 2,282,893
Total Revenues 383,078 22,318,831 866,615 2,965,210 2,291,593
Budgeted Expenditures
Operating Expenditures
Personnel ‐ ‐ ‐ ‐ ‐
Contractual ‐ ‐ 5,117,241 ‐ 576
Commodities ‐ ‐ ‐ ‐ ‐
Other Charges 182,984 24,371 ‐ ‐ 2,231,082
Capital Outlay ‐ ‐ 1,900,000 ‐ ‐
Total Operating Expenditures 182,984 24,371 7,017,241 ‐ 2,231,658
Other Expenditures
Interfund Charges ‐ ‐ ‐ ‐ ‐
Capital Projects ‐ 20,909,883 ‐ 4,795,160 ‐
Transfer Out 185,091 ‐ ‐ ‐ ‐
Total Other Expenditures 185,091 20,909,883 ‐ 4,795,160 ‐
Total Expenditures 368,075 20,934,254 7,017,241 4,795,160 2,231,658
Surplus/(Deficit)15,003 1,384,577 (6,150,626) (1,829,950) 59,935
(97,016) 2,345,309 25,602,931 (195,594) 733,325
Capital Project Funds
Beginning Estimated Fund Balance/
Net Position
Ending Estimated Fund Balance/
Net Position*
Village of Glenview Adopted 2024 Budget
61
Employees by Department ‐ Village‐Wide
2024 Salary Allocations by Fund
Department
2022
Actual
2023
Budget
2024
Budget Corporate Water
Sanitary
Sewer
Wholesale
Water
Insurance
& Risk FRRF MERF
Full‐Time
Community Development Department
Director of Community Development 1 1 1 78% 15% 7%‐ ‐ ‐ ‐
Deputy Director of Community Development 1 1 1 100%‐ ‐ ‐ ‐ ‐ ‐
Assistant to the Village Manager 0 0 1 40% 30% 5% 5% 15% 5%‐
Development Center Manager 1 1 1 100%‐ ‐ ‐ ‐ ‐ ‐
Engineering Division Manager 1 1 1 60% 25% 15%‐ ‐ ‐ ‐
Engineering Project Manager 1 1 1 60% 25% 15%‐ ‐ ‐ ‐
Fire Inspector 1 1 1 100%‐ ‐ ‐ ‐ ‐ ‐
Inspectional Services Division Manager 1 1 1 100%‐ ‐ ‐ ‐ ‐ ‐
Administrative Coordinator 1 1 1 100%‐ ‐ ‐ ‐ ‐ ‐
Community Development Coordinator*0 0 1 100%‐ ‐ ‐ ‐ ‐ ‐
Executive Assistant 0 1 0 100%‐ ‐ ‐ ‐ ‐ ‐
Natural Resources Manager 1 1 1 100%‐ ‐ ‐ ‐ ‐ ‐
Sustainability Coordinator 0 1 0 100%‐ ‐ ‐ ‐ ‐ ‐
Plan Examiner 1 1 1 100%‐ ‐ ‐ ‐ ‐ ‐
Sanitarian 1 1 1 95% 5%‐ ‐ ‐ ‐ ‐
Planning Division Manager*0 0 1 100%‐ ‐ ‐ ‐ ‐ ‐
Senior Planner 2 2 1 100%‐ ‐‐‐‐ ‐
Planner 0 0 1 100%‐ ‐ ‐ ‐ ‐ ‐
Total Community Development Department 13 15 16
Fire Department
Fire Chief 1 1 1 100%‐ ‐ ‐ ‐ ‐ ‐
Deputy Fire Chief 1 1 1 100%‐ ‐ ‐ ‐ ‐ ‐
Executive Assistant 1 1 1 100%‐ ‐ ‐ ‐ ‐ ‐
Division Chief of Training 0 1 1 100%‐ ‐ ‐ ‐ ‐ ‐
Batallion Chief 1 3 3 100%‐ ‐ ‐ ‐ ‐ ‐
Fire Captain 3 3 3 100%‐ ‐ ‐ ‐ ‐ ‐
Lieutenant 12 12 12 100%‐ ‐ ‐ ‐ ‐ ‐
Firefighter/Paramedic 65 63 63 100%‐ ‐ ‐ ‐ ‐ ‐
Total Fire Department 84 85 85
Management Services Department
Village Manager 1 1 1 75% 10% 5% 10%‐ ‐ ‐
Deputy Village Manager 1 1 1 75% 10% 5% 10%‐ ‐ ‐
Assistant Village Manager 1 1 0 ‐ ‐ ‐ ‐ ‐ ‐ ‐
Director of Management Services 1 1 1 66% 3% 1%‐30%‐ ‐
Deputy Director of Management Services 1 1 1 96% 3% 1%‐ ‐ ‐ ‐
Assistant to the Village Manager 2 2 1 40% 30% 5% 5% 15% 5%‐
Deputy Village Clerk/Executive Assistant 1 1 1 100%‐ ‐ ‐ ‐ ‐ ‐
Special Projects Manager 1 1 1 80% 10%‐10%‐ ‐ ‐
Administrative Coordinator 1 1 1 100%‐ ‐ ‐ ‐ ‐ ‐
Community Engagement Manager 1 1 1 100%‐ ‐ ‐ ‐ ‐ ‐
Communications Analyst 0 1 0 ‐ ‐ ‐ ‐ ‐ ‐ ‐
Communications Specialist 0 0 1 100%‐ ‐ ‐ ‐ ‐ ‐
Cable TV Coordinator 1 1 0 ‐ ‐ ‐ ‐ ‐ ‐ ‐
Digital Media Coordinator 0 0 1 100%‐ ‐ ‐ ‐ ‐ ‐
Cable Video Producer 1 1 0 ‐ ‐ ‐ ‐ ‐ ‐ ‐
Multimedia Specialist 0 0 1 100%‐ ‐ ‐ ‐ ‐ ‐
Human Resources Manager 1 1 1 50% 15% 5%‐30%‐ ‐
Human Resources Generalist 1 1 1 50% 15% 5%‐30%‐ ‐
Utility Billing Representative 1 1 1 ‐90% 10%‐ ‐ ‐ ‐
Customer Service Manager 1 1 1 70% 23% 7%‐ ‐ ‐ ‐
Customer Service Representative 3 3 3 70% 23% 7%‐ ‐ ‐ ‐
Customer Service Representative*1 1 2 85% 12% 3%‐ ‐ ‐ ‐
Records Coordinator 1 1 1 100%‐ ‐ ‐ ‐ ‐ ‐
Records Clerk 2 3 3 100%‐ ‐ ‐ ‐ ‐ ‐
Director of Public Safety Support Services 1 1 1 100%‐ ‐ ‐ ‐ ‐ ‐
Deputy Director of Public Safety Support Services 1 1 1 100%‐ ‐ ‐ ‐ ‐ ‐
IT Manager*0 0 1 45% 30% 5% 5% 15%‐ ‐
Operations Manager*0 0 1 100%‐ ‐ ‐ ‐ ‐ ‐
Quality Assurance Training Supervisor 1 1 0 ‐ ‐ ‐ ‐ ‐ ‐ ‐
Application Support Specialist 1 1 1 100%‐ ‐ ‐ ‐ ‐ ‐
Shift Supervisor*7 7 8 100%‐ ‐ ‐ ‐ ‐ ‐
Telecommunicator 33 37 37 100%‐ ‐ ‐ ‐ ‐ ‐
Total Management Services Department 68 74 75
Number of Full‐Time Equivalents
(FTEs)
Village of Glenview Adopted 2024 Budget
62
Employees by Department ‐ Village‐Wide (Continued)
2024 Salary Allocations by Fund
Department
2022
Actual
2023
Budget
2024
Budget Corporate Water
Sanitary
Sewer
Wholesale
Water
Insurance
& Risk FRRF MERF
Number of Full‐Time Equivalents
(FTEs)
Police Department
Police Chief 1 1 1 100%‐ ‐ ‐ ‐ ‐ ‐
Deputy Police Chief 1 1 1 100%‐ ‐ ‐ ‐ ‐ ‐
Executive Assistant 1 1 1 100%‐ ‐ ‐ ‐ ‐ ‐
Police Commander 3 4 4 100%‐ ‐ ‐ ‐ ‐ ‐
Police Sergeant 11 12 12 100%‐ ‐ ‐ ‐ ‐ ‐
Police Officer 54 59 59 100%‐ ‐ ‐ ‐ ‐ ‐
Property Evidence Officer 1 1 1 100%‐ ‐ ‐ ‐ ‐ ‐
Public Service Officer 2 2 2 100%‐ ‐ ‐ ‐ ‐ ‐
Social Worker 1 2 2 100%‐ ‐ ‐ ‐ ‐ ‐
Total Police Department 75 83 83
Public Works Department
Public Works Director 0 1 1 25% 59% 9% 2%‐5%‐
Deputy Director of Public Works 1 1 1 25% 59% 9% 2%‐5%‐
Assistant to the Village Manager 1 1 1 40% 30% 5% 5% 15% 5%‐
Management Analyst 1 1 1 40% 30% 5% 5% 15% 5%‐
Executive Assistant 1 1 0 29% 58% 9% 4%‐ ‐ ‐
Public Works Superintendent 1 1 1 29% 58% 9% 4%‐ ‐ ‐
Field Inspector 1 2 1 29% 58% 9% 4%‐ ‐ ‐
Maintenance and Equipment Operator*20 19 20 29% 58% 9% 4%‐ ‐ ‐
Supervisor 5 5 5 29% 58% 9% 4%‐ ‐ ‐
Fleet Supervisor 1 1 1 ‐ ‐ ‐ ‐ ‐ ‐100%
Mechanic Technician 2 2 2 ‐ ‐ ‐ ‐ ‐ ‐100%
Total Public Works Department 34 35 34
Total Full‐Time FTEs 274 292 293
Part‐Time
Community Development Department
Inspector 1.73 1.73 2.51 100%‐ ‐ ‐ ‐ ‐ ‐
Customer Service Representative 1.50 1.50 1.50 100%‐ ‐ ‐ ‐ ‐ ‐
Total Community Development Department 3.23 3.23 4.01
Management Services Department
Customer Service Representative 0.25 0.25 0.25 70% 23% 7%‐ ‐ ‐ ‐
Telecommunicator 2.60 2.85 2.85 100%‐ ‐ ‐ ‐ ‐ ‐
Village President 0.10 0.10 0.10 100%‐ ‐ ‐ ‐ ‐ ‐
Village Trustee 0.60 0.60 0.60 100%‐ ‐ ‐ ‐ ‐ ‐
Records Clerk 0.50 0.50 0.50 100%‐ ‐ ‐ ‐ ‐ ‐
Total Management Services Department 4.05 4.30 4.30
Total Part‐Time FTEs 7.28 7.53 8.31
Grand Total FTEs 281.28 299.53 301.31
*New/additional position in 2024 budget
Personnel Changes from the 2023 Budget to the 2024 Budget
Community Development
Department
•The Executive Assistant position was never filled and is not included in the 2024 budget.
•A Sustainability Coordinator position was budgeted in 2023 but is budgeted in 2024.
•The Planning Division Manager position was added early in 2023 but is first being budgeted in 2024.
•One Senior Planner is budgeted for in 2024, a decrease of one from 2023.
•The Planner position was added in 2023 but is first being budgeted in 2024.
•An Assistant to the Village Manager position was added to the Community Development team in late
2023 and budgeted for in 2024. This position was budgeted in a different department in 2023.
•A full‐time Community Development Coordinator position was added for 2024.
•Hours were increased for part‐time Inspectors in 2024, but no Inspector positions were added.
Fire Department •There were no personnel changes from the 2023 budget to the 2024 budget.
Management Services
Department
•The Assistant Village Manager position was reduced from 1 to 0.
•Assistant to the Village Manager reduced from 2 to 1. One Assistant to the Village Manager was
reassigned to another department.
•One Customer Service Representative position was added.
•The Quality Assurance Training Supervisor position was replaced with an Operations Manager,
Cable TV Coordinator was replaced with Digital Media Coordinator, and Cable Video Producer was
replaced with Multimedia Specialist.
•One Shift Supervisor was added for Dispatch.
•An IT Manager position, that was filled in 2023 but unbudgeted, was added to the 2024 budget.
Police Department •There were no personnel changes from the 2023 budget to the 2024 budget.
Public Works Department •The Executive Assistant role was eliminated through attrition.
•One vacant Field Inspector position was replaced with a Maintenance and Equipment Operator.
Village of Glenview Adopted 2024 Budget
63
Corporate Fund
Village of Glenview Adopted 2024 Budget
64
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, commuter
parking, 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,
Income Tax, and Outsourced Dispatch Revenue. These five sources make up 71% of the 2024 Corporate
Fund revenue budget.
Fund Balance Policy
Annually, a five‐year financial forecast is prepared. Revenues are expected to be in excess of operating
expenditures through 2028, the last year of the most recent forecast. However, several economists were
predicting the possibility of an economic downturn. Although the timing and severity were unknown, an
economic downturn response plan was developed and presented to the Village Board of Trustees during
the 2023 budget development workshops. The plan included a recommendation to maintain the
Corporate Fund year‐end unassigned fund balance at 40% to 50% of the total expenditures, up from 35%
to 45%. The temporary increase would allow for the Village to continue operating without reductions in
service levels should there be an economic downturn.
The 2024 Corporate Fund operating budget is a balanced budget with a $617,269 surplus. There is an
additional $7,031,452 of appropriated prior year fund balance budgeted in 2024, which would bring the
total Corporate Fund performance to an 11% loss ($6,414,183) for the year. However, the Corporate Fund
unassigned balance at the end of 2024 is projected to be $50,115,816, or 50%, of total Corporate Fund
expenditures, including the appropriated prior year fund balance. Please find all fund balance policies in
the Budget and Financial Policies section.
Revenues
The 2024 budget estimates $94,725,815 in revenues for the Corporate Fund, a slight decrease of
$329,137, or 0.4%, from 2023 projections. 2024 Charges for Services are budgeted to be $713,895, or
8.5%, less than the 2023 projections. 2023 projections in this category are high due to insurance
reimbursement revenues (ambulance fees) that were received in 2023. The 2024 Charges for Services
budget is $7,653,860, between the 2023 budget of $6,646,309 and the 2023 projection of $8,367,755.
General Sales Tax and Home Rule Sales Tax receipts combined are budgeted with a 2.0% increase of
$354,780 over the 2023 projection. Dispatch revenue for 2024 is budgeted to increase $179,535, or 2.4%,
from the 2023 projection, mainly based on agreed upon payment schedules.
For 2024, the extended Property Tax Levy was decreased by 1.95%, or $312,137. The decrease to the
Levy is attributable to the Village Board’s decision to cut the property tax using a $600,000 debt service
reduction related to the 2012B bonds, partially offset by increases for the Equalized Assessed Valuation
(EAV) of new and/or improved property growth for the 2023 tax year and redirection of a bond payment
previously related to the Waukegan/Golf TIF.
Village of Glenview Adopted 2024 Budget
65
Expenditures
The 2024 budget estimates $101,139,998 in total expenditures for the Corporate Fund, an increase of
$16,576,730, or 19.6%, from 2023 projections. This includes $7,031,452 in appropriated prior year fund
balance for 2024.
Personnel costs increased $3,253,601, or 8.4%, over the 2023 projection primarily due to merit and
contractual increases, as well as new and restructured positions.
Contractual costs are anticipated to increase by $3,636,155, or 20.4%, from the 2023 projection and
$1,263,021, or 6.3%, from the 2023 budget. The budget‐to‐budget increase is primarily due to increases
in equipment maintenance, software licensing, and other professional services.
Other Charges costs are increasing by $1,432,866, or 14.5%, from 2023 projections primarily due to
increases in the Police and Fire Pension Funds contributions.
Capital Outlay costs are anticipated to remain relatively flat from the 2023 projection to the 2024 budget.
The 2024 budget is estimated to decrease by $26,922, or 5.9%, from the 2023 projection.
Commodities costs are anticipated to increase by $422,501, or 17.0%, from the 2023 projection. However,
a slight decrease of $3,771 is anticipated from the 2023 budget to the 2024 budget.
Interfund Charges are anticipated to increase by $842,138, or 14.3%, from the 2023 projection and
$1,238,656, or 22.5%, from the 2023 budget. The increase from the 2023 budget to the 2024 budget is
primarily due to increases in Capital Equipment Replacement Fund (CERF) charges and Facility Repair and
Replacement Fund (FRRF) charges. These charges are budgeted in the Corporate Fund and will be
transferred to the CERF and FRRF Funds, respectively, both of which are Internal Service Funds.
Transfer out costs are remaining relatively flat in the 2024 budget, decreasing slightly by $15,061, or 0.2%,
from both the 2023 budget and projection.
The Corporate Fund year‐end fund balance is projected to be within the temporary policy range of 40%
to 50% of total expenditures in 2024.
Village of Glenview Adopted 2024 Budget
66
Corporate Fund Revenue and Expenditure Summary – 2024 Budget
Village of Glenview Adopted 2024 Budget
67
Corporate Fund Summary by Category
Corporate Fund
2022
Actual
2023
Budget
2023
Estimate
2024
Budget
2024 Bud.
vs.
2023 Bud.
Beginning Fund Balance/
Net Position 38,592,512 46,038,316 46,038,316 56,529,999 10,491,684
Revenues
Taxes 55,938,898 56,067,785 57,115,277 57,220,171 1,152,386
Licenses & Permits 2,741,075 3,245,617 4,980,483 5,035,050 1,789,433
Fines & Forfeits 88,151 108,600 196,790 118,035 9,435
Charges For Services 6,180,222 6,646,309 8,367,755 7,653,860 1,007,551
Intergovernmental 21,193,124 20,358,204 20,717,694 20,883,562 525,358
Investment Income 536,581 170,070 1,861,100 2,019,000 1,848,930
Other Revenues 1,189,592 985,179 1,066,952 1,075,825 90,646
Contributions & Transfers 147,401 135,000 173,901 145,312 10,312
Transfers In 575,171 575,000 575,000 575,000 ‐
Total Revenues 88,590,216 88,291,764 95,054,952 94,725,815 6,434,051
Expenditures
Personnel 35,946,175 39,688,544 38,788,529 42,042,130 2,353,586
Contractual 17,528,677 20,158,747 17,785,613 21,421,768 1,263,021
Commodities 1,921,660 2,915,868 2,489,596 2,912,097 (3,771)
Other Charges 10,153,668 10,030,890 9,882,385 11,315,251 1,284,361
Capital Outlay 237,004 394,000 454,524 427,602 33,602
Interfund Charges 5,282,967 5,499,971 5,896,489 6,738,627 1,238,656
Transfers Out 10,074,260 9,266,132 9,266,132 9,251,071 (15,061)
Total Operating Expenditures 81,144,412 87,954,152 84,563,268 94,108,546 6,154,394
Operating Performance 7,445,804 337,612 10,491,684 617,269 279,657
Appropriated Prior Year Fund Balance ‐ ‐ ‐ 7,031,452 7,031,452
Total Expenditures 81,144,412 87,954,152 84,563,268 101,139,998 13,185,846
Total Fund Performance 7,445,804 337,612 10,491,684 (6,414,183) (6,751,795)
Ending Fund Balance/
Net Position 46,038,316 46,375,928 56,529,999 50,115,816 3,739,888
2024 Budget vs 2023 Estimate
‐
10,000,000
20,000,000
30,000,000
40,000,000
50,000,000
60,000,000
Revenues
2024
Budget
2023
Estimate
‐
5,000,000
10,000,000
15,000,000
20,000,000
25,000,000
30,000,000
35,000,000
40,000,000
45,000,000
Expenditures
2024
Budget
2023
Estimate
Village of Glenview Adopted 2024 Budget
68
Corporate Fund Summary by Department
Corporate Fund
2022
Actual
2023
Budget
2023
Estimate
2024
Budget
2024 Bud.
vs.
2023 Bud.
Beginning Fund Balance/
Net Position 38,592,512 46,038,317 46,038,317 56,530,001 10,491,684
Revenues
Taxes 55,938,899 56,067,785 57,115,277 57,220,171 1,152,386
Licenses & Permits 2,741,075 3,245,617 4,980,483 5,035,050 1,789,433
Fines & Forfeits 88,151 108,600 196,790 118,035 9,435
Charges For Services 6,180,222 6,646,309 8,367,755 7,653,860 1,007,551
Intergovernmental 21,193,125 20,358,204 20,717,694 20,883,562 525,358
Investment Income 536,581 170,070 1,861,100 2,019,000 1,848,930
Other Revenues 1,189,592 985,179 1,066,952 1,075,825 90,646
Contributions & Transfers 147,401 135,000 173,901 145,312 10,312
Transfers In 575,171 575,000 575,000 575,000 ‐
Total Revenues 88,590,217 88,291,764 95,054,952 94,725,815 6,434,051
Expenditures
Management Services 22,089,506 23,965,955 22,480,566 25,525,741 1,559,786
Public Works 8,050,494 9,281,137 8,823,046 10,174,057 892,920
Police 15,835,585 18,286,192 17,434,277 19,455,661 1,169,469
Fire 21,360,148 21,582,207 22,221,544 23,456,361 1,874,154
Community Development 3,734,419 5,572,529 4,337,703 6,245,655 673,126
Transfers Out 10,074,260 9,266,132 9,266,132 9,251,071 (15,061)
Total Operating Expenditures 81,144,412 87,954,152 84,563,268 94,108,546 6,154,394
Operating Performance 7,445,805 337,612 10,491,684 617,269 279,657
Appropriated Prior Year Fund Balance ‐ ‐ ‐ 5,130,998 5,130,998
One‐time Tranfer for Public Works Campus Project ‐ ‐ ‐ 1,900,454 1,900,454
Total Planned Uses of Fund Balance ‐ ‐ ‐ 7,031,452 7,031,452
Total Expenditures 81,144,412 87,954,152 84,563,268 101,139,998 13,185,846
Total Fund Performance 7,445,805 337,612 10,491,684 (6,414,183) (6,751,795)
Ending Fund Balance/
Net Position 46,038,317 46,375,929 56,530,001 50,115,818 3,739,889
2024 Budget vs 2023 Estimate
‐
5,000,000
10,000,000
15,000,000
20,000,000
25,000,000
30,000,000
Expenditures
2024 Budget 2023 Estimate
‐
10,000,000
20,000,000
30,000,000
40,000,000
50,000,000
60,000,000
70,000,000
Revenues
2024 Budget 2023 Estimate
Village of Glenview Adopted 2024 Budget
69
Budgets by Department
Village of Glenview Adopted 2024 Budget
70
Department Summary
The Village of Glenview’s 2024 Budget represents a compilation of all departments working together to
present a structurally balanced budget. The Village has five 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, and expenditures broken out by
department. The individual department budgets present the detailed expenditure plan for 2024
compared with expenditures from the previous two years. Since the highest percentage of expenditures
(47.6%) are budgeted in the Corporate Fund, each department’s 2024 Corporate Fund budget will be
presented in detail.
Village of Glenview Adopted 2024 Budget
71
Funds
General √√√√√
√
√
√√√
√√
√√√
√√√
√√√
√√√√
√
√
√
√√
√
√
√√
√
√
√
√
Debt √
*Major Fund
Capital
Projects
M
a
n
a
g
e
m
e
n
t
Se
r
v
i
c
e
s
Pu
b
l
i
c
W
o
r
k
s
Po
l
i
c
e
Foreign Fire FundSpecial
Revenue
Enterprise
Internal
Service
Trust &
Agency
Insurance and Risk Fund
Facility Repair and Replacement Fund
Corporate Purpose Bonds Fund
Police Pension Fund
Firefighters' Pension Fund
Special Service Area Bond Fund
Joint Emergency Telephone Systems Board Fund
Capital Projects Fund*
Permanent Fund*
Motor Fuel Tax Fund
Village of Glenview
Department/Fund Relationship
Commuter Parking Fund
Municipal Equipment Repair Fund
Capital Equipment Replacement Fund
Special Tax Allocation Fund (TIF)*
Waukegan/Golf TIF Fund
Glenview Water Fund*
Glenview Sanitary Sewer Fund*
Wholesale Water Fund
The following matrix shows the relationship between each Village Department and its associated funds
(excluding the Library).
Fir
e
Co
m
m
u
n
i
t
y
De
v
e
l
o
p
m
e
n
t
De
p
a
r
t
m
e
n
t
s
Corporate Fund*
Police Special Fund
Village of Glenview Adopted 2024 Budget
72
Department Summary
All Funds
2022
Actual
2023
Budget
2023
Estimate
2024
Budget
2024 Bud.
vs.
2023 Bud.
Operating Expenditures
Personnel 54,988,056 60,855,469 59,099,032 63,508,744 2,653,275
Contractual 40,824,082 41,307,375 39,292,628 48,687,700 7,380,325
Commodities 3,950,376 5,390,305 4,853,311 5,707,932 317,627
Other Charges 16,011,874 17,030,901 16,882,426 15,430,051 (1,600,850)
Capital Outlay 1,535,409 5,645,900 3,934,663 8,082,602 2,436,702
Total Operating Expenditures 117,309,796 130,229,950 124,062,060 141,417,029 11,187,079
Other Expenditures
Interfund Charges 6,919,008 7,532,468 7,941,216 9,154,599 1,622,131
Capital Projects 25,262,593 37,338,838 26,134,381 37,308,940 (29,898)
Depreciation 2,247,796 ‐ ‐ ‐ ‐
Transfer Out 13,493,514 13,936,382 12,517,707 24,386,504 10,450,122
Total Other Expenditures 47,922,910 58,807,688 46,593,304 70,850,043 12,042,355
Total Expenditures 165,232,707 189,037,638 170,655,364 212,267,072 23,229,434
Funding Sources
Corporate Fund 81,144,412 87,954,152 84,563,268 101,139,998 13,185,846
Police Special Fund 829 5,650 5,650 5,650 ‐
Foreign Fire Fund 126,367 141,010 112,000 169,400 28,390
Waukegan/Golf TIF Fund 3,488,760 4,060,085 4,058,566 120,000 (3,940,085)
Special Tax Allocation Fund 9,163,806 2,154,411 2,054,172 520,000 (1,634,411)
Glenview Water Fund 14,893,944 22,844,661 20,538,720 24,766,409 1,921,748
Glenview Sanitary Fund 2,876,346 3,183,219 2,525,035 3,934,268 751,049
Wholesale Water Fund 4,642,089 5,802,511 5,693,614 7,926,356 2,123,845
Commuter Parking Fund 634,994 ‐ ‐ ‐ ‐
Municipal Equipment Replacement Fund 1,537,880 1,594,606 1,556,797 1,595,108 502
Capital Equipment Replacement Fund 882,875 5,520,345 3,610,339 6,735,788 1,215,443
Insurance and Risk Fund 8,699,084 9,779,968 9,606,082 10,963,240 1,183,272
Facility Repair and Replacement Fund 623,970 2,860,360 2,916,476 2,777,567 (82,793)
Police Pension Fund 6,634,087 7,395,800 6,940,617 7,203,400 (192,400)
Firefighters' Pension Fund 8,596,241 8,890,300 8,767,711 9,063,500 173,200
Special Service Area Bond Fund 298,116 334,316 334,316 368,075 33,759
Capital Projects Fund 14,418,770 19,044,805 11,092,235 20,934,254 1,889,449
Village Permanent Fund 436,670 1,271,421 376,468 7,017,241 5,745,820
Motor Fuel Tax Fund 3,913,021 3,962,211 3,665,491 4,795,160 832,949
Corporate Purpose Bonds Fund 2,220,443 2,237,807 2,237,807 2,231,658 (6,149)
Total Funds Sources 165,232,707 189,037,638 170,655,364 212,267,072 23,229,434
All Funds and Departments
Village of Glenview Adopted 2024 Budget
73
Department Summary
All Funds
2022
Actual
2023
Budget
2023
Estimate
2024
Budget
2024 Bud.
vs.
2023 Bud.
Expenditures By Department
Management Services 57,598,783 58,925,751 54,540,480 70,781,356 11,855,605
Public Works 25,071,252 31,140,695 30,373,139 36,906,020 5,765,325
Police 22,491,677 25,687,642 24,380,544 26,664,711 977,069
Fire 30,082,757 30,613,517 31,101,255 32,689,261 2,075,744
Community Development 29,988,239 42,670,033 30,259,946 45,225,724 2,555,691
Total Expenditures 165,232,707 189,037,638 170,655,364 212,267,072 23,229,434
Department budgets can be found on the following pages, with focus on the Corporate Fund.
Detail on other funds can be found in their respective sections.
47.6% of the Village's 2024 expenditures are budgeted in the Corporate Fund, as displayed below.
Total Corporate,
47.6%
Other Funds,
52.4%
25.2%
23.2%
19.2%
10.1%
9.1%
6.2%
5.1%
1.9%
All Other Funds
Management Services
Fire
Police
Public Works
Transfers Out
Community Development
Appropriated Prior Year Fund Balance
One‐time Tranfer for Public Works Campus Project
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Village of Glenview Adopted 2024 Budget
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Village of Glenview Adopted 2024 Budget
75
Management Services Department
The Management Services Department includes two functional units: Administration and Joint
Dispatch/IT. The focus of the Administration unit includes the Village’s customer service hub with a
focus on responding to resident requests, community engagement efforts, business analytics, police
records, and oversight of the Village's daily operations. Joint Dispatch/IT is responsible for receiving
911 calls, dispatching appropriate police and fire units to calls, answering general non-emergency calls,
and supporting all technical aspects of computers, Village Networks, storage, and some application
management.
Department
Priorities
Increasing engagement and communication with the community
Enhancing front-end customer service to better serve our residents
Increased support to our employees with focus on our culture of Trust/Think/Serve
2023 Accomplishments
•Maintained Moody's highest credit rating of Aaa
•Executed water supply agreement with IL American through September 2050
•Hosting thrid annual Citizen's Academy
•Creation of Community Ambassador Program
•Completing development of new Village website
•Employee engagement through road shows, social events, and wellness
challenges
•Provided mental health first aid training and an on-call mental health counselor
for Dispatch employees
•Transitioned 9-1-1 phone system to State of IL Next Gen ESI using a $63,000
grant from the State 9-1-1 Office
•Implemented CORTI AI for Emergency Medical Dispatching Call Reviews, EMD
Skill Lab for training and continued education, and Quality Assurance Review
Program of non-EMD calls
•Replaced dispatch consoles, modified supervisor's office into a hybrid office and
training room, and added additional point of entry and exit for the north
dispatch center
•Technology upgrades and updates, including wireless access points, firewalls,
and support of police Safe-T Act initiatives
•Completed setup and testing with the State of IL and Tyler Technologies for
Automated Secure Alarm Protocol, allowing police, fire, and medical alarms to be
directly communicated to our dispatch centers through computer aided dispatch
software
Village of Glenview Adopted 2024 Budget
76
Goal Performance Measures 2022
Actual
2023
Target
2023
Proj.
2024
Target Strategic Priority
1 Percent increase in eGlenview
subscriptions 5% 10% 5% 10%
1 Average number of web visits each
month 20,600 30,000 6,974 30,000
3 Number of property/casualty claims
17 15 32 15
3 Number of OSHA recordable injuries
per year 10 10 27 10
3 HMO health plan claims loss ratio
102% 94% 116% 94%
-2024 Goals
•Launching cultural on-boarding program to orient new hires and connect them to the community
•Expansion of on-call mental health counselor to Police and Fire personnel
•Help lead the celebration of Glenview's 125th anniversary
•Gather feedback through a community-wide survey
•Work with neighboring 911 centers on real-time unit coordination and situational awareness
•Implement hosted 911 phone solution
•Continue to enhance network and data security
Vill
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•1. Continue efforts to implement and build upon
the Community Engagement Strategic Plan
•2. Continuously improve the customer, business
owner, and general public's experience when
interacting with the Village of Glenview
•3. Recruit, retain, and train high quality talent
•4. Advocate for residents and businesses to
experience a high quality of life
•5. Enhance the community as a desireable place for
residents, business owners, customers, and visitors
Strategic
Priorities
Fiscal
Sustainability
Infrastructure
Investment
Challenge the
Status Quo
Commitment to
Customer Service
Village of Glenview Adopted 2024 Budget
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Goal Performance Measures 2022
Actual
2023
Target
2023
Proj.
2024
Target Strategic Priority
3 PPO health plan claims loss ratio
104% 99% 98% 99%
4
Consecutive years receiving the
Certificate of Achievement for
Excellence in Financial Reporting
41 42 42 43
4
Consecutive years for receiving the
Distinguished Budget Presentation
Award
15 16 16 17
4 Auditor issued unmodified “clean”
audit opinion (Y/N) Y Y Y Y
2 Number of payments made by
customers using Citizen Self Service 20,159 20,000 22,000 22,000
2 Number of online bank bill payments
processed 14,906 15,000 14,560 14,500
2 Number of phone calls answered
35,042 36,000 32,280 32,000
2 Number of Public Works work orders
entered 2,640 2,500 2,620 2,700
2 Number of property violations
entered 584 600 830 800
2 Number of residents notified of
continuous water usage 3,652 3,500 4,100 4,300
2 Number of apartments notified of
continuous water usage 643 650 558 590
2 Number of commercial properties
notified of continuous water usage 117 125 200 210
2 Percent of customers rating front
counter service as excellent/good 96% 95% 95% 95%
2 Number of Police-related FOIAs
processed 1,429 1,400 1,600 1,750
2 Number of Police non-emergency
calls handled 8,861 9,000 10,560 11,500
2 Number of subpoenas processed
201 200 275 300
2 Number of ticket payments
processed 708 700 1,100 1,200
Village of Glenview Adopted 2024 Budget
78
Management Services Department Summary
Management Services Department
2022
Actual
2023
Budget
2023
Estimate
2024
Budget
2024 Bud.
vs.
2023 Bud.
Operating Expenditures
Personnel 10,149,719 11,194,824 10,575,513 12,218,406 1,023,582
Contractual 24,391,796 20,291,581 19,393,564 26,475,979 6,184,398
Commodities 444,985 919,782 843,223 1,317,167 397,385
Other Charges 5,675,220 6,460,688 6,400,566 3,477,474 (2,983,214)
Capital Outlay 742,843 5,016,331 3,345,069 7,743,500 2,727,169
Total Operating Expenditures 41,404,563 43,883,206 40,557,935 51,232,526 7,349,320
Other Expenditures
Interfund Charges 2,279,335 2,574,508 2,674,508 3,016,307 441,799
Capital Projects 3,232,943 1,791,905 1,791,905 ‐ (1,791,905)
Transfer Out 10,681,941 10,676,132 9,516,132 16,532,523 5,856,391
Total Other Expenditures 16,194,220 15,042,545 13,982,545 19,548,830 4,506,285
Total Expenditures 57,598,783 58,925,751 54,540,480 70,781,356 11,855,605
Funding Sources
Corporate Fund 32,163,766 33,232,087 31,746,698 41,808,264 8,576,177
Special Tax Allocation Fund 8,754,474 1,933,842 1,933,842 520,000 (1,413,842)
Glenview Water Fund 588,822 609,392 684,391 904,082 294,690
Glenview Sanitary Fund 138,285 141,704 150,605 240,607 98,903
Wholesale Water Fund 98,894 95,537 100,575 193,688 98,151
Commuter Parking Fund 94,939 ‐ ‐ ‐ ‐
Capital Equipment Replacement Fund 882,875 5,520,345 3,610,339 6,735,788 1,215,443
Insurance and Risk Fund 8,699,084 9,779,968 9,606,082 10,963,240 1,183,272
Facility Repair and Replacement Fund 31,769 43,563 35,107 46,788 3,225
Village Permanent Fund 436,670 1,271,421 376,468 7,017,241 5,745,820
Debt Service Fund 2,220,443 2,237,807 2,237,807 2,231,658 (6,149)
Waukegan/Golf TIF Fund 3,488,760 4,060,085 4,058,566 120,000 (3,940,085)
Total Funds Sources 57,598,783 58,925,751 54,540,480 70,781,356 11,855,605
All Funds
59.1% of the Management Services Department's 2024 expenditures are budgeted in the Corporate Fund.
These expenditures are broken out into the categories shown below.
Detail can be found on the following pages.
Total
Corporate,
59.1%
Other Funds, 40.9%
39.0%
26.0%
25.6%
7.1%
1.5%
0.8%
All Other Funds
Transfers Out
Personnel
Contractual
Interfund Charges
Other Charges
Commodities
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Village of Glenview Adopted 2024 Budget
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Management Services Department Summary
Management Services
2022
Actual
2023
Budget
2023
Estimate
2024
Budget
2024 Bud.
vs.
2023 Bud.
Personnel 8,975,764 9,979,257 9,466,849 10,770,048 790,791
Contractual 10,446,324 10,418,049 9,427,035 10,709,607 291,558
Commodities 191,597 396,640 358,990 329,566 (67,074)
Other Charges 132,639 635,904 575,752 638,892 2,988
Capital Outlay 108,019 10,000 25,835 113,500 103,500
Interfund Charges 2,235,168 2,526,105 2,626,105 2,964,127 438,022
Management Services Total 22,089,511 23,965,955 22,480,566 25,525,740 1,559,785
2024 Operating Expenditure Budget ‐ Corporate Fund
Community Development $6,245,655
Fire $23,456,361
Management Services $25,525,741
Police $19,455,661
Public Works $10,174,057
Transfers Out $9,251,071
Total $94,108,546
Corporate Fund
‐
2,000,000
4,000,000
6,000,000
8,000,000
10,000,000
12,000,000
Personnel Contractual Commodities Other Charges Capital Outlay Interfund
Charges
2024 Budget vs 2023 Estimate
2024
Budget
2023
Estimate
Community
Development
6%
Fire
25%
Management
Services
27%
Police
21%
Public Works
11%
Transfers Out
10%
Village of Glenview Adopted 2024 Budget
80
Management Services Department Line Item Budget
Management Services
2022
Actual
2023
Budget
2023
Estimate
2024
Budget
2024 Bud.
vs.
2023 Bud.
Personnel
511110 ‐ Regular Salaries 5,389,840 6,200,726 5,635,023 6,666,407 465,681
511120 ‐ Part Time Salaries 212,640 257,306 186,144 278,520 21,214
511210 ‐ Overtime Salaries 1,091,807 1,115,939 1,287,928 1,204,507 88,568
511230 ‐ Holiday Pay 82,855 101,479 91,653 104,323 2,844
511240 ‐ Longevity Pay 19,356 21,154 16,145 16,095 (5,059)
511270 ‐ Vacation Buy Back 49,251 49,100 58,014 56,500 7,400
511280 ‐ Sick Buy Back 2,856 5,500 1,586 53,110 47,610
512110 ‐ Deferred Comp 23,226 24,333 22,131 20,440 (3,893)
512120 ‐ Auto Allowance 29,447 29,712 26,770 23,460 (6,252)
514110 ‐ FICA Payments 490,811 587,093 567,776 631,005 43,912
514210 ‐ IMRF Payments 665,209 566,701 535,965 626,646 59,945
514410 ‐ Health Insurance 917,081 1,017,314 1,017,314 1,061,585 44,271
515300 ‐ Incentives and Recognition 1,385 2,900 20,400 27,450 24,550
Total Personnel 8,975,764 9,979,257 9,466,849 10,770,048 790,791
Contractual
521110 ‐ Actuarial Services ‐ 1,500 1,375 1,500 ‐
521140 ‐ Audit Services 46,726 59,396 56,510 61,990 2,594
521150 ‐ Bank Service Charges 18,912 28,985 20,677 12,660 (16,325)
521171 ‐ Economic Development Agreement 5,229,890 4,294,000 4,029,880 4,013,955 (280,045)
521172 ‐ Business District Distribution 51,191 55,236 43,512 44,817 (10,419)
521180 ‐ Contractual Disbursements 7,061 4,000 6,326 4,000 ‐
521205 ‐ Finance & Accounting Services 966,933 1,013,689 1,098,739 1,084,391 70,702
521215 ‐ Information Technology Services 760,789 857,200 757,307 809,450 (47,750)
521230 ‐ Medical Services 420 700 ‐ 19,200 18,500
521275 ‐ Non‐profit Core Service Funding 413,310 427,216 427,216 440,279 13,063
521290 ‐ Other Professional Services 366,975 386,271 360,185 484,875 98,604
521510 ‐ Court Reporting Services ‐ 500 500 500 ‐
521520 ‐ Legal Service/Retainer 312,000 333,720 339,000 348,000 14,280
521540 ‐ Outside Litigation 110,111 45,000 19,200 29,000 (16,000)
521550 ‐ Prosecutor Services 69,407 67,898 88,192 88,285 20,387
522115 ‐ Cell Phone Service & Equipment 156,840 147,768 169,565 151,109 3,341
522120 ‐ Document Destruction 803 1,936 2,605 2,923 987
522125 ‐ Dues, Memberships, Subscriptions 42,930 47,845 41,998 47,539 (306)
522145 ‐ Postage 65,133 72,400 68,074 78,433 6,033
522150 ‐ Printing and Publishing 59,435 78,605 69,981 85,885 7,280
522155 ‐ Rentals 4,294 3,432 3,432 3,432 ‐
522160 ‐ Software Licensing 1,241,475 1,925,728 1,345,448 2,202,983 277,255
522170 ‐ Telephone 282,993 334,853 236,312 384,940 50,087
522230 ‐ Equipment Maintenance 199,806 197,210 216,882 285,338 88,128
523020 ‐ Selection & Promotions 33,005 24,375 13,328 17,050 (7,325)
523030 ‐ Trustee Expenses 5,885 8,586 10,791 7,073 (1,513)
Total Contractual 10,446,324 10,418,049 9,427,035 10,709,607 291,558
Commodities
531025 ‐ Audio Visual Supplies ‐ 8,362 7,266 9,500 1,138
531030 ‐ Batteries (Specialized)‐ 3,008 24 ‐ (3,008)
531060 ‐ Computer Supplies 1,730 7,557 3,057 5,172 (2,385)
531070 ‐ Computer/Printer/Copier Toner 29,265 39,951 29,319 48,410 8,459
531080 ‐ Electronic Eqpt & Supplies 39,205 220,771 226,860 145,179 (75,592)
531110 ‐ General Office Supplies 8,857 11,055 10,905 16,405 5,350
531225 ‐ Traffic Control Supplies 8,513 1,700 4,432 1,500 (200)
531230 ‐ Uniforms/Shoe 23,235 28,000 26,000 29,400 1,400
535050 ‐ Other Supplies/Tools 80,792 76,236 51,127 74,000 (2,236)
Total Commodities 191,597 396,640 358,990 329,566 (67,074)
Corporate Fund
Village of Glenview Adopted 2024 Budget
81
Management Services Department Line Item Budget (Continued)
Management Services
2022
Actual
2023
Budget
2023
Estimate
2024
Budget
2024 Bud.
vs.
2023 Bud.
Other Charges
540070 ‐ Contingencies ‐ 400,000 400,000 400,000 ‐
540190 ‐ Other Expenses 2,424 2,225 6,255 13,325 11,100
540195 ‐ Bad Debt Expense 12,094 5,000 2,140 5,000 ‐
540300 ‐ Training 105,272 191,954 152,282 183,917 (8,037)
540305 ‐ Tuition Reimbursement 12,849 35,000 15,000 35,000 ‐
540310 ‐ Travel Reimbursement ‐ 1,725 75 1,650 (75)
Total Other Charges 132,639 635,904 575,752 638,892 2,988
Capital Outlay
550015 ‐ Machinery & Equipment 1,890 ‐12,585 ‐ ‐
550020 ‐ Furniture & Fixtures ‐ ‐‐ 23,500 23,500
550040 ‐ Building Improvements 106,129 10,000 13,250 90,000 80,000
Total Capital Outlay 108,019 10,000 25,835 113,500 103,500
Interfund Charges ‐
560010 ‐ CERF Charges 713,129 865,007 965,007 1,003,814 138,807
560040 ‐ FRRF Charges 214,651 69,577 69,577 212,469 142,892
560070 ‐ General Liability Insurance 794,857 951,183 951,183 1,093,421 142,238
560100 ‐ Risk Management Fixed Charges 512,531 640,338 640,338 654,423 14,085
Total Interfund Charges 2,235,168 2,526,105 2,626,105 2,964,127 438,022
Management Services Total 22,089,511 23,965,955 22,480,566 25,525,740 1,559,785
Transfers Out
590310 ‐ Transfers to CPBS 2004B & 2012B 2,314,260 2,235,732 2,235,732 1,664,455 (571,277)
590410 ‐ Transfer to CAP Project Fund 7,760,000 7,030,400 7,030,400 14,618,068 7,587,668
Total Transfers Out Charges 10,074,260 9,266,132 9,266,132 16,282,523 7,016,391
Management Services Total 32,163,771 33,232,087 31,746,698 41,808,263 8,576,176
Village of Glenview Adopted 2024 Budget
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Personnel Expenditures
Accounts for a portion of the salary expense for full‐time Management Services employees. The FY 2024 Budget
includes a 3.50% merit increase and merit bonuses for non‐union employees and a 2.25% (hired before 10/01/2011)
or 3.25% (hired after 10/01/2011) increase for union positions covered by the Joint Dispatch union contract. The
2024 budget is up from the 2023 budget due salary increases as well as the addition of one IT Manager, one
Operations Manager, and one Records Clerk. These increases were offset by a reduction of one Assistant Village
Manager and the partial re‐allocation of several salary allocations from the Corporate Fund to the Water and
Sanitary Sewer Funds.
Position Corporate Enterprise Funds
Internal Service
Funds
Village Manager 75%
Water – 10%
Sanitary – 5%
Wholesale
Water – 10%
‐
Deputy Village Manager 75%
Water – 10%
Sanitary – 5%
Wholesale
Water – 10%‐
Director of Management Services 66%
Water – 3%
Sanitary – 1% Ins. & Risk – 30%
Deputy Director of Management Services 96%
Water – 3%
Sanitary – 1%‐
Assistant to the Village Manager 40%
Water – 30%
Sanitary – 5%
Wholesale
Water – 5%
Ins. & Risk – 15%
FRRF – 5%
Deputy Village Clerk/Executive Assistant 100%‐ ‐
Special Projects Manager 80%
Water – 10%
Wholesale
Water – 10%‐
Administrative Coordinator 100%‐ ‐
Community Engagement Manager 100%‐ ‐
Communications Specialist 100%‐ ‐
Digital Media Coordinator 100%‐ ‐
Multimedia Specialist 100%‐ ‐
Human Resources Manager 50%
Water ‐ 15%
Sanitary 5% ‐ Ins. & Risk – 30%
Human Resources Generalist 50%
Water ‐ 15%
Sanitary 5% ‐ Ins. & Risk – 30%
Utility Billing Representative ‐
Water – 90%
Sanitary – 10%‐
Customer Service Manager 70%
Water – 23%
Sanitary – 7%‐
Regular Salaries 511110 2023 Budget 2024 Budget
$6,200,726 $6,666,407
Village of Glenview Adopted 2024 Budget
83
Position Corporate Enterprise Funds
Internal Service
Funds
(2)Customer Service Representative 85%
Water – 12%
Sanitary – 3%‐
(3)Customer Service Representative 70%
Water – 23%
Sanitary – 7% ‐
Records Coordinator 100%‐ ‐
(3)Records Clerk 100%‐ ‐
Director of Public Safety Support Services 100%‐ ‐
Deputy Director of Public Safety Support
Services 100%‐ ‐
Operations Manager 100%‐ ‐
IT Manager 40%
Water – 30%
Sanitary – 5%
Wholesale
Water – 5%
Ins. & Risk – 15%
FRRF – 5%
Application Support Specialist 100%‐ ‐
(8)Shift Supervisor 100%‐ ‐
(37)Telecommunicator 100%‐ ‐
Accounts for salary expenses for (1) Part‐Time Customer Service Representative (CSR), (8) Part‐Time
Telecommunicators (TCs), Village President, (6) Trustees and (1) Part‐Time Records Clerk. The FY 2024 budget
includes a 3.50% increase for part‐time CSR, TCs, and Records Clerk.
Accounts for the Corporate Fund share
of overtime salaries associated with
Joint Dispatch for Telecommunicators
and supervisors, GVTV, Resolution
Center, Records, and overtime costs
incurred for community special events.
The remaining share of overtime
salaries are included in the Water and
Sewer Funds for the Resolution Center.
Joint Dispatch Overtime:
Structured $223,600 – Overtime related to staff attending meetings, training, drills, festivals, public
education events, and for holiday pay for staff working their regular shift on holidays. The 2024 budgeted
amount represents an increase over the 2023 budget based on an analysis of prior year actuals and cost of
increasing salaries based on the Dispatch Collectively Bargained Agreement, as well as the potential for
merit increases for non‐union members.
Hireback $310,000– The 2024 Hireback amount is a 2% increase from the 2023 estimate. The increase is
nominal as staffing increases and needed for coverage for unplanned vacancies lowers. 2023 has required
Part Time Salaries 511120 2023 Budget 2024 Budget
$257,306 $278,520
Overtime Salaries 511210 2023 Budget 2024 Budget
$1,115,939 $1,204,507
Joint Dispatch including FLSA (see below) $1,094,184
GVTV $1,732
Special Events $94,900
Records $10,054
Resolution Center $3,637
TOTAL $1,204,507
Village of Glenview Adopted 2024 Budget
84
many of our positions be filled using Hireback dollars. Dispatch has been managing an approximately 20%
vacancy rate through much of 2022 and 2023 with on‐going recruitment to fill vacant positions. As of
budget, there are 6 new TCs in training with a vacancy rate is about 8%.
FLSA $560,584 ‐ Overtime due to being on a 12‐hour schedule. Per the Fair Labor Standards Act (FLSA),
Telecommunicators must be paid overtime for every hour worked over 40 hours in a week. Each
Telecommunicator works 36‐48 hour weeks each year, resulting in 208 hours of overtime pay per employee
on the 12‐hour schedule. As an offset each Telecommunicator works 1,976 hours of regular time rather
than 2,080 hrs. While listed as overtime due to it being paid at a time‐and‐a‐half rate, it is part of the base
pay of Telecommunicators. Hourly rates are negotiated for the FLSA rates to keep annual pay within market.
GVTV Overtime:
Overtime for after hours and weekend coverage of special events for GVTV broadcasting in a total 2024
budget amount of $1,732, which is based on an anticipated 32 hours of overtime for GVTV staff for any
community events or holidays that require GVTV coverage.
Community Special Events Overtime:
Overtime for Police, Fire, and Public Works
related to staffing the Glenview Memorial Day
Parade, Summerfest, July 4th Festivities,
Blocktoberfest, and Holiday in the Park events
hosted by the Chamber of Commerce in the total
amount of $94,900. These amounts are estimates
based on historical trends in personnel needs for
community special events.
Records and Resolution Center Overtime:
This budget is based on historical utilization, as well as anticipated needs related to Police Records
reporting requirements for mandatory deadlines such as Freedom of Information Act requests, National
Incident‐Based Reporting System (NIBRS) statistical requirements, and administrative adjudication
‐
100,000
200,000
300,000
400,000
500,000
600,000
2020 Actual 2021 Acutal 2022 Actual 2023 Est 2024 Budget
Structured 84,363 177,594 304,394 454,993 223,600
Hireback 226,159 207,568 315,474 302,661 310,000
FLSA 468,852 456,055 418,778 481,402 560,584
Joint Dispatch Overtime
2020 ‐ 2024
Structured Hireback FLSA
Event Amount
Memorial Day Parade $1,313
Glenview Summerfest $20,002
Glenview Fourth of July $36,265
Blocktoberfest $32,297
Holiday in the Park $5,023
TOTAL $94,900
Village of Glenview Adopted 2024 Budget
85
hearings ($10,054). Resolution Center overtime is typically related to providing water billing oversight, as
well as attendance at public gatherings to enhance public outreach ($3,637).
Accounts for the costs of 56 hours of holiday pay for Joint Dispatch Supervisors, full‐time Telecommunicators (per
the union contract), and one part‐time Telecommunicator.
Longevity amounts are paid to non‐exempt, non‐union employees with 7 or more years of service hired prior to
7/17/2012 per the Employee Handbook (7 employees) and to Telecommunicators hired prior to 10/1/2011 with 7
or more years of service per the union contract (3 employees). Longevity amounts are included in union contracts
and the employee handbook at a specific point in time and are increased annually based on the annual September
change in CPI. The estimated change in CPI is 1.7% based on current trends. Longevity is allocated across funds in
the same proportions as regular salaries. The 2024 budget decreased due to a reduction in the number of employees
eligible to receive longevity as well as a reduction in CPI.
Accounts for the vacation time compensation paid to Management Services Department employees for a certain
number of accrued and unused vacation hours in accordance with the Employee Handbook and union contracts.
The 2024 budget is based on review of program participation in prior years.
Accounts for the sick time compensation paid to Management Services Department employees for a certain number
of accrued and unused sick hours in accordance with the Employee Handbook and union contracts. In 2024, the
Village is implementing a new sick time payout plan. Expenditures are anticipated to increase as a result of this
program, however, the program will significantly reduce the Village’s end of service sick leave payout liability.
Accounts for a portion of deferred compensation paid to the Village Manager, Deputy Village Manager, Director of
Management Services and Director of Public Safety Support Services at 3% of their base salary per the Employee
Handbook. Deferred compensation is allocated across funds in the same proportions as regular salaries. The 2024
budget decreased due to the elimination of the Assistant Village Manager position.
Holiday Pay 511230 2023 Budget 2024 Budget
$101,479 $104,323
Longevity Pay 511240 2023 Budget 2024 Budget
$21,154 $16,095
Vacation Payout 511270 2023 Budget 2024 Budget
$49,100 $56,500
Sick Payout 511280 2023 Budget 2024 Budget
$5,500 $53,110
Deferred Compensation 512110 2023 Budget 2024 Budget
$24,333 $20,440
Village of Glenview Adopted 2024 Budget
86
Accounts for the auto allowance paid to the Village Manager, Deputy Village Manager, Director of Management
Services, Director of Public Safety Support Services, and Deputy Director of Public Safety Support Services per the
Employee Handbook. Auto allowance is allocated across funds in the same proportions as regular salaries. The 2024
budget decreased due to the elimination of the Assistant Village Manager position.
Accounts for the employer FICA (Social Security (6.2%) and Medicare (1.45%)) payments applied to the FICA wages
(salaries, longevity, vacation and sick payouts, deferred compensation and auto allowance).
Accounts for a portion of the employer’s share of the Illinois Municipal Retirement Fund (IMRF) Pension
Contributions. The 2024 employer rate is 7.58% of IMRF wages which include salaries, OT wages, vacation and sick
payouts, longevity and deferred compensation. The 2024 rate is only 2.57% higher than the 2023 rate of 7.39%.
The 2024 budget increased as a result of the new rate, salary increases and additional positions.
Accounts for a portion of health insurance, dental insurance, and insurance opt‐out incentive for eligible
Management Services personnel. The Village offers employees a choice between two health insurance plans which
include an HMO option and a PPO option. For 2024, HMO rates are increasing 9.44% and PPO rates are increasing
10.35%.
Accounts for employee recognition within Dispatch. Includes supplies for National Telecommunicator Week
($2,000), years of service recognition ($750), Challenge Coins ($1,000), Dispatch Center Composite Photo ($5,000)
and purchase of holiday meals on Christmas Day and Thanksgiving Day ($1,000). Also included are recognition
expenses for GVTV volunteers that provide 100 or more hours annually ($200). New in 2024 are stipends for the
Village’s Community Ambassador Program ($17,500). This initiative provides video storytelling opportunities which
are then posted on the Village’s social media channels.
Auto Allowance 512120 2023 Budget 2024 Budget
$29,712 $23,460
FICA Payments 514110 2023 Budget 2024 Budget
$587,093 $631,005
IMRF Payments 514210 2023 Budget 2024 Budget
$566,701 $626,646
Health Insurance 514410 2023 Budget 2024 Budget
$1,017,314 $1,061,585
Incentive and Recognition 515300 2023 Budget 2024 Budget
$2,900 $27,450
Village of Glenview Adopted 2024 Budget
87
Contractual Expenditures
Each year the Village budgets to provide resources to respond to actuarial questions or provide actuarial analysis.
Questions or analyses historically have been related to providing financial support to the Police and Fire Pension
Funds.
Audit services were competitively bid in 2017 and a five‐year contract with an optional five‐year extension was
entered into with Baker Tilly Virchow Krause, LLP (“Baker Tilly”). This agreement was renewed by the Village Board
covering audits for fiscal years 2022‐2026. The financial charge for service is calculated by resource demand across
funds and updated annually (see table). With the anticipated closure of the Waukegan/Golf TIF at the end of 2023,
charges for the annual TIF Compliance Report and Continuing Debt Disclosure services are allocated to the
Corporate Fund starting in 2024. The budget for Baker Tilly audit services is $67,098 with a $59,857 Corporate Fund
cost. The total proposed Corporate Fund 2024 budget is $61,990 which also includes annual required actuary fees
and debt disclosure fees associated with the annual audit.
Service
Corporate Fund
Allocation Total Cost
Corporate
Fund Cost
Audit Services (Baker Tilly) 89% $56,604 $50,378
GATA Grant Audit Services (Baker Tilly) 89% $1,484 $1,321
Single Audit Services/Federal Grant (Baker Tilly) 89% $6,042 $5,377
State of IL Comptroller’s Report (Baker Tilly) 89% $1,696 $1,509
Other Post‐Employment Benefits ‐ Full Valuation (Actuary) 82% $2,250 $1,845
Continuing Debt Disclosure Annual Report (Piper Sandler) 25% $1,150 $288
TIF Compliance Report‐Waukegan/Golf TIF (Baker Tilly) 100% $1,272 $1,272
TOTAL $70,498 $61,990
The Village provides various payment methods to
give citizens a range of options for utility billing,
commuter parking permits (E‐pay used only for
this), building permits, Police issued local
ordinance violations, and other miscellaneous
payments, many of which can be processed online.
An annual transaction receipt analysis of accounts charged to each fund began in 2017 to determine the fund
allocation for the next year. Fund allocations (see table below) are based on an analysis of receipt activity.
Persolvent (for LAMA payments) is within the Community Development budget.
Actuarial Services 521110 2023 Budget 2024 Budget
$1,500 $1,500
Audit Services 521140 2023 Budget 2024 Budget
$59,396 $61,990
Bank Service Charges 521150 2023 Budget 2024 Budget
$28,985 $12,660
Bank Service Charges Fund Allocations
Credit Cards E‐Checks E‐Pay
Corporate Fund 22% ‐ 100%
Water Fund 65% 83% ‐
Sanitary Sewer Fund 13% 17% ‐
Village of Glenview Adopted 2024 Budget
88
Bank Service Charges
Corporate Fund
Allocation Total Cost Corporate
Fund Cost
Credit cards 22% $111,581 $12,360
E‐Pay processing 100% $300 $300
E‐Check processing (checks written from banks) 0% $3,310 $0
TOTAL $115,191 $12,660
Accounts for incentive agreements for economic development including sales tax incentives and other revenue
sharing agreements. The 2023 projections of $4,029,880 and the 2024 budget of $4,013,955 were developed based
on current trends in conjunction with the terms of the individual agreements.
Accounts for the distribution of shared sales tax from the Chestnut/Waukegan Business District to the developer
per the incentive agreement. The businesses within this district collect an additional 1% sales tax that is remitted
to the Village from the State of Illinois like all sales tax. The 2024 budget includes a 3% increase to the 2023
projection of $43,512. Revenue generated by the actual businesses operating within the Business District has
remained relatively consistent from 2022 to 2023; however, the revenue generated via online sales delivered to
businesses within the district are trending lower than in previous years resulting in the decrease in the total 2024
budget.
Accounts for costs for legal services not related to professional services such as county filing/recording fees and
legal paid shipping related to recording Special Service Area projects and easements.
The Village outsourced financial services to Lauterbach & Amen in 2009. The 2024 budget includes comprehensive
finance management services provided through 8 full‐time on‐site staff as well as additional Chief Financial Officer
and managerial staff support. The scope of the agreement has been expanded to better centralize key functions
under the Finance Division. Those functions are: oversight of the Village’s purchasing/procurement program,
managing financial components of Special Service Areas, debt management, development agreement compliance,
production of the annual five‐year financial forecast, upgrades to financial software, and department process
improvement/documentation. These responsibilities were previously handled by Village staff across several
departments. Consolidation within finance will ensure greater consistency, improve efficiency, and free up staff
time in other departments to focus on other initiatives. The financial charge for service is calculated annually by
resource demand across funds as noted in the table below.
Economic Development Agreement 521171 2023 Budget 2024 Budget
$4,294,000 $4,013,955
Business District Distribution 521172 2023 Budget 2024 Budget
$55,236 $44,817
Contractual Disbursements 521180 2023 Budget 2024 Budget
$4,000 $4,000
Finance and Accounting Services 521205 2023 Budget 2024 Budget
$1,013,689 $1,084,391
Village of Glenview Adopted 2024 Budget
89
Information technology (IT) functions are supported through contracted
services. The primary IT contract is a managed service provider with on‐site
technical resources during business hours and after‐hours emergency
support. The program staffing level is annually reviewed and allocated across
funds based on general technology resource demands (see table). The 2024
IT Budget includes the IT contract, management of unanticipated security
events, special IT projects, storage, and Azure services for use of cloud‐based,
Software as a Solution (Saas) programs. With former Commuter Fund expenditures being rolled into the Corporate
Fund in 2023, the total Corporate Fund allocation will be 94% with 93.25% to the Corporate IT org and .75% to the
Corporate Commuter org.
Information Technology
Corporate
Fund
Allocation
Total
Cost
Corporate
Fund
Cost
The IT Contract expired in 2023 and required renegotiation.
Additionally, the Village decided to remove itself form the
Government Information Technology Consortium (GovITC).
The Village Hired a full‐time IT manager to oversee the
outsourced IT staff and manage strategic planning.
94% $861,117 $809,450
The 2024 budget includes an expansion of mental health services and support for public safety staff. In 2022, the
Dispatch department contracted with Dr. Michelle Lilly to provide work‐related counseling sessions. The Village has
a retainer for a certain number of sessions per month that employees can utilize as needed. In addition to these
sessions, Dr. Lilly has also visited the dispatch center several times and provided on‐site discussions. This program
was designed to quickly connect individuals in need of resources to a counselor and removes barriers such as
insurance and cost for employees. This program was expanded in September 2023 to include the Police and Fire
Departments. The estimated annual cost for this program is $19,200 which equates to 10 sessions per month.
Medical Services previously accounted for random drug testing in the 911 center however the Telecommunicator
CBA has been updated to remove random drug testing and to switch to a “reasonable suspicion” standard which is
the same standard applied across the Village.
Fund Allocation
Corporate Fund 75.0%
Water Fund 9.0%
Wholesale Water Fund 7.0%
Sanitary Sewer Fund 4.0%
Capital Equipment Replacement Fund 2.0%
Facility Repair and Replacement Fund 1.5%
Insurance and Risk Fund 1.5%
TOTAL 100%
Information Technology Services 521215 2023 Budget 2024 Budget
$857,200 $809,450
Technology Fund Allocation
Corporate Fund ‐ IT 93.25%
Water Fund 5.00%
Sanitary Fund 1.00%
Corporate Fund ‐
Commuter .75%
Medical Services 521230 2023 Budget 2024 Budget
$700 $19,200
Village of Glenview Adopted 2024 Budget
90
Accounts for the cost of supporting non‐profits and Village‐sponsored programs that benefit Village residents.
Applications for funding are evaluated by a staff committee and funding recommendations are provided to the
Village Board for final review and approval. The 2024 funding for recurring costs for non‐profit services is $440,279.
The year‐over‐year increase is based on the most recent Personal Consumption Expenditures (PCE) Price Index at
the time of the application release which was 3.8%.
Accounts for the service fees for outside firms and agencies that support the work of the Management Services
Department. Please see the content below the chart for additional details. Special projects to implement software
solutions are also budgeted in this account. The increases are due to the increased cost of Microwave support and
aged Microwave network equipment plus additional software being implement for dispatch quality assurance in
the 911 center. Additionally, the Communications Division included funding for a community‐wide survey and
materials for the 125th anniversary of Glenview celebration.
Function Professional Services Qty Unit Cost
Total
Cost
VMO
Glenkirk Recycling Agreement – Paid monthly for
removal of aluminum cans by Glenkirk residents. 1 $875 $875
VMO
Twilight Show (July 4th fireworks) Traffic Control Vendor
Agreement ‐ to augment Police personnel for traffic
control related to the Park District fireworks display 1 $21,826 $21,826
VMO
Other Professional Service Consultation Contracts (see
below) 1 $65,000 $65,000
VMO
Recording Secretary for regular and special Village Board
meetings 30 $300 $9,000
VMO
Resources for Website Enhancements Related to
Communications and Business Analytics 1 $10,000 $10,000
Communications
Communications Supplementary Services for
implementation of community engagement plan (see
below) 1 $50,000 $50,000
Communications Social Media Archiving Service 1 $3,138 $3,138
Communications Professional Photography Services 4 $1,250 $5,000
Communications
Community‐wide Survey (completed every 5 years) (see
below) 1 $25,000 $25,000
Communications
125th Anniversary of Glenview Celebration
Materials/Services (see below) 1 $20,000 $20,000
Legal
Municipal Code Updates, Subscription and
Administration Fee 1 $8,600 $8,600
Legal
Administrative Law Judge for adult and juvenile
administrative proceedings related to legal violations 1 $15,000 $15,000
HR
Recording Secretary Board of Fire and Police
Commissioners 5 $300 $1,500
HR
SSRS Reports for implementation of PlanSource and
Paylocity 2 $500 $1,000
Non‐Profit Core Service Funding 521275 2023 Budget 2024 Budget
$427,216 $440,279
Other Professional Services 521290 2023 Budget 2024 Budget
$386,271 $484,875
Village of Glenview Adopted 2024 Budget
91
Function Professional Services Qty Unit Cost
Total
Cost
Finance
Various financial costs including GFOA
certification/review of annual financial report and
budget, vendor credit reports, and safe cleaning 1 $1,885 $1,885
Finance Municipal Advisor and Debt Counsel 1 $2,000 $2,000
Administrative
Document Scanning (94% of $6,852.50 allocated to
Corporate) 1 $6,442 $6,442
Dispatch Rapid Notification license fee (see below) 1 $38,800 $38,800
Dispatch Language line translation service vendor agreement. 1 $2,100 $2,100
Dispatch Smart 911 (see below) 1 $18,100 $18,100
Dispatch
ProQA Annual Software Licensing for Emergency Medical
Dispatch Programs (Medical Protocols) and Aqua
(Quality Assurance) (see below) 1 $60,350 $60,350
Dispatch
Frontline Parking and Vacation Watch system (see
below) 1 $18,659 $18,659
Information
Technology Microwave Link Maintenance for Village Network 1 $10,000 $10,000
Information
Technology
Electrical wiring services for IT
1 $10,000 $10,000
Information
Technology
Microwave Link Maintenance and support related to
Joint Dispatch 1 $20,000 $20,000
Information
Technology Network Penetration Testing 1 $20,000 $20,000
Information
Technology Upgrade to North Joint Dispatch Center Storage Area 1 $20,000 $20,000
Information
Technology CAD Export Interface Set‐Up fees 1 $5,600 $5,600
Records
Converting of Confidential Media from Paper Documents
to Updated Technology (see below) 1 $15,000 $15,000
TOTAL $484,875
Consultation Services $65,000
From time to time, the Village works with consultants in a specialized field of work to provide data analysis,
legislative support and consultation on County, State and Federal projects that impact the residents of Glenview.
The 2024 budget was developed based on anticipated needs in addressing Federal, State and regional initiatives
($60,000). A portion of this account is allocated to conducting environmental studies at the Sexton Landfill, the
proposed site of the Patriot Acres Compost Facility due to leachate pollution detected at the property; these studies
are being conducted with the Village of Glenview and the Solid Waste Agency of Northern Cook County (SWANCC)
($5,000).
Communications Supplementary Services $50,000
The continued implementation of the Community Engagement Plan is a major Village goal for 2024. The Community
Engagement Manager is providing enhanced storytelling, social media and engagement opportunities and adding
additional staff to the communications team. The addition of Village team members has resulted in a decrease in
the need for supplementary services from third‐party contractors.
Community‐wide Survey $25,000
Every five years, the Village conducts a survey of Village residents to gather feedback on community satisfaction
and priorities across several departments and functions. The last survey was completed in 2019, and staff will be
identifying a vendor to complete these services in 2024.
Village of Glenview Adopted 2024 Budget
92
125th Anniversary of Glenview Celebration Materials/Services $20,000
June 20, 2024, marks the 125th anniversary of Glenview’s incorporation. A committee made up of representatives
of multiple jurisdictions and local organizations has been formed to plan several events throughout the Village to
mark the occasion. Plans are still under development, but it is anticipated there will be professional service needs
to support the event, including banners, printing services, giveaways, and art/decorations.
Rapid Notification $38,800
Rapid notification systems are used to disseminate information to large groups of people via phone call, text
message, and email. Information can be for boil orders, water main breaks, missing persons, or other information
that may have a time sensitive component to the message. The Village is using Rave Alert for rapid notification. In
2023, staff worked with Emergency Management Agencies for the State, Cook County, and Lake County to gain
access to the Integrated Publica Alert Warning System (IPAWS). This gives the 911 center immediate access to send
emergency alerts to persons in a geographic area, regardless of whether the citizen has “opted in” to our local rapid
notification. As a result, Niles, Lindenhurst, and Grayslake are requesting access to the system. Of the total fee of
$38,812, Glenview is responsible for about $4,000. Glenview pays the annual license fees for each agency and is
then reimbursed by the agency for their share of the fee.
Smart 911 $18,100
Smart 911 is a service that allows residents to voluntarily register and provide medical and family information that
would be beneficial for public safety to have access to in the event of the person calling 911. Smart 911 is owned
by Rave, the same company operating the Village’s rapid notification system. Smart 911 is a shared purchase of
which Glenview pays $2,500 of the $18,810 annual license fee. Glenview pays the annual license fees for each
agency and is then reimbursed by the agency for their share of the fee.
Emergency Medical Dispatch Software ProQA $60,350
This line item combines several items from the 2023 and prior year budgets. This includes Emergency Medical
Dispatch (EMD) Software, the Artificial Intelligence software used for doing Quality Assurance of EMD calls, AI Skills
Lab that allows Telecommunicators to train their skills with the EMD software, and the expansion of AI to aid in
quality assurance of non‐EMD calls.
Frontline $18,659
Frontline is a public safety tool for tracking parking permission and vacation watches. As Frontline has expanded
their programs, the Village has expanded usage. In 2023 tracking of Daily Observation Reports was added for new
hired telecommunicators. In 2024, Power DMS will no longer be used for tracking continuing education and policies,
with a switch to the frontline product. The Village and agencies served by joint dispatch continue to use the online
parking tool to track parking permission requests.
Confidential Media Digital Conversion (one‐time project) $15,000
A third‐party vendor will be hired to convert confidential Police Records matters to updated forms of media for a
specific case. Glenview possesses 30+ storage boxes of paper documents and outdated media involving a 46‐year‐
old unsolved Glenview Police case. These documents would be transferred to current technology to preserve the
data and to be able to provide to FOIA requestors easily and readily.
Accounts for the cost of court reporting services as needed for depositions or other litigation events. Historically,
these expenditures have ranged from $0‐$1,500 based on need. Due to the infrequent usage of court reporting, the
2024 budget remains at one session at $500.
Court Reporting Services 521510 2023 Budget 2024 Budget
$500 $500
Village of Glenview Adopted 2024 Budget
93
In 2019, the Village completed a review of legal services related to general legal counsel, prosecutorial services,
employment law, and labor management. The evaluation considered several factors including experience, size and
depth of the firm, concentration on municipal law, practices areas, and potential cost. Based on the evaluation, the
Village’s Board of Trustees appointed Ancel/Glink as the Village Attorney. The 2024 budget accounts for the cost
of the Village Attorney retainer for general work, FOIA consultation, required attendance at Village Board and
Commission meetings and other work per the terms of their agreement.
Accounts for costs related to the preparation and consultation for collective bargaining, as well as day to day
questions related to recently implemented legislation, interpretation and application of Village policy. The 2024
budget of $29,000 is utilized for labor union and personnel related updates, grievances, and review in the Fire,
Police, and Dispatch Departments. The budget in 2023 was escalated due to outstanding contract negotiation.
Accounts for prosecutorial services (Robbins DiMonte, Ltd.) for traffic citations, including moving violations and
other petty offenses at the Circuit Court of Cook County’s Second Municipal District in Skokie ($49,469). This account
also includes prosecutorial and Administrative Law Judge services related to property code violations and local
ordinance police violations ($38,816). The Village’s Administrative Adjudication is dependent on activity which has
been higher in 2023 than in 2022. The year‐over‐year budget increase is due entirely to increased prosecution costs
related to the Circuit Court in Skokie due to the following reasons:
There has been a significant increase in cases/tickets compared to levels during the pandemic. For example,
the number of citations for the Skokie Circuit Court was 622 in 2020, 942 in 2021 (51% increase), and 1,396
in 2022 (48% increase). 2023 citations thru June are in line with 2022 figures.
Prior to the pandemic, pre‐trial conferences with opposing attorneys would take place during the court
date. During the pandemic, and continuing now, many cases are held through Zoom requiring additional
scheduled calls outside of court.
Hearings at the court, in general, are taking longer than prior to the pandemic due to Zoom continuing to
being offered.
2021 Actual 2022 Actual 2023 Budget 2023 Projection 2024 Budget
Municipal Prosecution $ 27,563 $ 41,449 $ 29,175 $ 49,469 $ 49,469
Administrative Adjudication $ 37,867 $ 27,958 $ 38,723 $ 38,816 $ 38,816
Total $ 65,429 $ 69,407 $ 67,898 $ 88,285 $ 88,285
The FY 2024 budget of $160,754 for cell phones and equipment is based on the fiscal year 2023 projection. The
charges are allocated across funds based on general technology resource demands. The Corporate Fund allocation
Legal Service/Retainer 521520 2023 Budget 2024 Budget
$333,720 $348,000
Outside Litigation 521540 2023 Budget 2024 Budget
$45,000 $29,000
Prosecutor Services 521550 2023 Budget 2024 Budget
$67,898 $88,285
Cell Phone Service and Equipment 522115 2023 Budget 2024 Budget
$147,768 $151,109
Village of Glenview Adopted 2024 Budget
94
is 94% which is $151,109. Increases in cell phone services are largely based on greater demand for cellular service
including increases for Police Squad car videos.
Cell Phone Service
Corporate
Fund
Allocation Total Cost
Corporate
Fund Cost
Cellular service for phones and field computers (Verizon) 94% $150,000 $141,000
Cellular emergency phones and Board Epacket service (AT&T) 94% $9,600 $9,024
Payphone service at depot stations (Pacific Telemanagement) 94% $1,154 $1,085
TOTAL $160,754 $151,109
The FY 2024 budget of $2,060 supports the biannual destruction of paper documents after they have been scanned
and filed electronically as well as documents that have met their retention periods following the approval of the
Illinois Department of Archives. The Corporate Fund portion is 94% or $1,936.
Also included in this line item is shredding/disposal of the paper bins from the Village Manager’s Office, Resolution
Center, and Development Center. There are four total bins among the three office spaces, and the cost to have
Groot travel to Village Hall and dispose of the waste is approximately $350 per trip. Staff estimates that on an annual
basis, typically three trips are needed, for a total of $1,050. The Corporate Funds portion is 94% or $987.
Accounts for the Management Services divisions as well as Village Board of Trustee participation in various
organizations. These organizational memberships provide services such as training, professional development, and
useful information related to the profession.
Function Membership Qty
Unit
Cost
Total
Cost
VMO
Northwest Municipal Conference (NWMC) annual
membership fee 1 $25,000 $25,000
VMO Illinois Municipal League (IML) 1 $2,500 $2,500
VMO Metropolitan Mayors Caucus 1 $2,200 $2,200
VMO Localgovnews.org subscription 14 $140 $1,960
VMO Capitol Fax Online Newsletter Subscription 1 $500 $500
VMO
International City/County Management Association (ICMA)
dues for Village Manager and Deputy Village Manager 2 $1,400 $2,800
VMO
Illinois City/County Management Association (ILCMA) dues
for Village Manager and Deputy Village Manager 1 $796 $796
VMO
International City/County Management Association (ICMA)
dues for (3) VMO staff 3 $402 $1,206
VMO
Illinois City/County Management Association (ILCMA) dues
for (3) VMO staff 3 $180 $540
VMO Illinois Government Finance Officers Associations (IGFOA) 1 $100 $100
VMO Exercise Equipment Annual Subscription 1 $528 $528
Communications Online Newspaper Subscriptions 1 $350 $350
Document Destruction 522120 2023 Budget 2024 Budget
$1,936 $2,923
Dues, Memberships, Subscriptions 522125 2023 Budget 2024 Budget
$47,845 $47,539
Village of Glenview Adopted 2024 Budget
95
Function Membership Qty
Unit
Cost
Total
Cost
Communications
City‐County Communications & Marketing Association
(3CMA) Awards Entry 1 $250 $250
Communications
Illinois National Association of Telecommunications Officers
and Advisors (NATOA) 1 $80 $80
Communications Canva graphic design software 1 $156 $156
Communications GVTV original production video contest entry fees 1 $350 $350
HR IL and National Public Employer Labor Relations Association
(IPELRA/NPELRA) Membership dues HR ‐
Manager/Generalist 2 $230 $460
HR Society for Human Resource Management membership –
HR Manager and HR Generalist 2 $260 $520
HR CityTech USA ‐ Publicsalary.com 1 $400 $400
Dispatch Assoc. of Public Safety Communications Officials (APCO) 1 $1,719 $1,719
Dispatch National Emergency Number Association Membership 1 $284 $284
Dispatch
Licenses with IL Dept. of Public Health for Emergency
Medical Dispatch certifications 1 $300 $300
Dispatch IPELRA membership 1 $250 $250
Dispatch CPR and AED certifications and renewals 1 $460 $460
Dispatch Priority Dispatch Emergency Medical Dispatch renewals 1 $2,000 $2,000
Records
Law Enforcement Records Managers of Illinois (LERMI)
annual membership for Customer Service Manager and
Records Coordinator 2 $45 $90
Administration ICMA ‐ Illinois City/County Management Association Dues 2 $200 $400
Administration
ILCMA ‐ International City/County Management Association
Dues 2 $100 $200
Administration
National Government Finance Officers Association (GFOA)
Membership 1 $305 $305
Administration Illinois GFOA Membership 1 $400 $400
Administration Midwest Association of Public Procurement (MAPP) 1 $45 $45
Administration National Institute of Governmental Purchasing (NIGP) 1 $190 $190
Resolution
Center Two Notary Fees ‐ Resolution Center Staff Members 2 $100 $200
TOTAL $47,539
Accounts for the postage costs for routine outgoing mail and shipping Village‐wide, 10 issues of the Village
Newsletter, bulk mailing for special event notifications, courtesy reminder notices for commuter parking
renewals/purchases, routine shipping costs, and mailings for new resident information. The United Postal Service
increased the cost of postage across several categories of mail beginning in July 2023. These increases range from
3.45% ‐ 6.25% depending on the type of mail being sent. These increases have been incorporated into the Village’s
2024 budget.
Function Postage Qty Unit Cost Total Cost
General Gov’t Village Hall postage machine postage 1 $21,000 $21,000
Communications Village newsletter 10 issues 10 $4,765 $47,650
Postage 522145 2023 Budget 2024 Budget
$72,400 $78,433
Village of Glenview Adopted 2024 Budget
96
Function Postage Qty Unit Cost Total Cost
Communications
Special event mailings (Memorial Day,
4th of July, Open Hours) 1 $3,750 $3,750
Communications
New resident packet postage shared
between the Village, Park District and
Chamber 750 $2.96 $2,220
VMO/RC/Records/Fin Express shipping and special deliveries 1 $1,300 $1,300
Commuter Parking
Postage for mailing permits and letters,
share of machine lease and supplies 1 $2,513 $2,513
TOTAL $78,433
Accounts for the cost of printing the newsletter and other Village materials. The driving cost is the printing of The
Glenview Report, the Village newsletter that is mailed to all Glenview residents 10 times per year. The cost of
printing services went up substantially in 2023 but increases are not anticipated in 2024. These services are
budgeted at $63,000 for 2024. Additional account expenditures are shown in the table below.
Function Description Qty Unit Cost Total 2024 Cost
Communications 10 issues of Village Newsletter 10 $6,300 $63,000
Communications Constant Contact subscription for e‐newsletters 1 $1,050 $1,050
Communications Resident open house postcards 1 $400 $400
Communications
Professional printing of New Resident
Handbooks 1 $2,500 $2,500
Communications
Promotional items for community events
promoting various channels to interact with the
Village 1 $3,500 $3,500
HR Onboarding pamphlets/materials 1 $7,000 $7,000
Finance Posting Budget Notice and Treasurer’s Report 1 $1,800 $1,800
Finance
Printing Budget and Annual Financial Report
custom binder spines (auditors make copies) 1 $1,000 $1,000
Finance Envelopes for various mailings 1 $35 $35
Records Police return address envelopes 1 $350 $350
Records Handicap Permits 1 $350 $350
Records Warrant Jackets 1 $400 $400
Records Bike Registration Labels 1 $300 $300
Records Case Jackets 1 $3,200 $3,200
Records “No Solicitor” Signs for Resident Doors 1 $1,000 $1,000
TOTAL $85,885
Accounts for the cost of one Digital Mailing System lease agreement located at Village Hall in the quarterly amount
of $858 for an annual total of $3,432 for 2024.
Printing and Publishing 522150 2023 Budget 2024 Budget
$78,605 $85,885
Rentals 522155 2023 Budget 2024 Budget
$3,432 $3,432
Village of Glenview Adopted 2024 Budget
97
This account includes ongoing software maintenance charges as well as any proposed projects that require
software. The selection of new software is competitively bid and awarded. The charges are allocated across funds
based on general technology resource demands using Charts 2 (All Funds) and 3 (Corporate Fund only), updated
annually, and summarized below by function. Software that supports a specific function is charged directly to the
appropriate account. For example, Tyler Public Safety Software for Joint Dispatch is charged 100% to Corporate and
is offset through Joint Dispatch revenue, while Munis Software used by all Village departments is allocated across
funds using the IT software allocation.
Software Licensing 522160 2023 Budget 2024 Budget
$1,925,728 $2,202,983
Description
Corporate
Fund
Allocation Total Cost
Corporate
Fund Cost
General Village‐wide Software Varies $496,086 $436,360
Geographic System Information (GIS) Software – GISSW 94% $4,609 $4,331
Network Software – NETSW 100% $144,738 $144,738
Tyler Munis Software – MUNSW 94% $396,899 $373,086
Police Software – POLSW 100% $56,461 $56,461
Public Works Software – PWSW 94% $6,570 $6,175
Timekeeping Software – TIME Varies $21,259 $20,373
Public Safety Software for Joint Dispatch
*offset by customer revenue 100% $1,144,285 $1,144,285
FOIA Management Software 94% $15,001 $14,101
Tyler Cashiering Software 35% $8,783 $3,074
TOTAL $2,294,691 $2,202,984
Village of Glenview Adopted 2024 Budget
98
The FY 2024 software budget includes ongoing support of MUNIS SaaS
(Software as a Service), telephones, police software used for the
Administrative Law Judge (ALJ), payroll processing, and O365. The 2024
Budget plans for moving Tyler Public Safety Software to the cloud, and
off‐site data storage. Additionally, staff has budgeted 7% increases for
core software packages such as MUNIS, O365, and Talentspace (Saba performance tracking software). Tyler
Cashiering is broken out separately as it is used for billing purposes and connects Munis with Incode software for
accepting Water and Sewer Payments as well as payments received for fines related to local adjudication. The
Cashiering allocation across funds is broken out in table below.
The FY 2024 budget for general telephone service, cable, and fiber connection charges is for the Village and its
Dispatch partners. The budget was projected based on the projection of FY 2023 expenditures and the addition of
new data charges as our agreement with the Northfield Township Technology Consortium (NTTC) come to an end
and added data connections for cloud services. The charges are allocated across funds based on general technology
resource demands. Joint Dispatch charges are offset by Joint Dispatch revenue. The total FY 2024 budget is
$396,802, of which $384,940 is supported by the Corporate Fund. The programs are summarized below.
Voice and Data Services
Corporate Fund
Allocation
Total
Cost
Corporate Fund
Cost
Telephone Services (AT&T) 94% $4,000 $3,760
Cable Television (Comcast) 94% $5,403 $5,079
Village Facility Data Service (Astound and NTTC) 94% $20,306 $19,088
Voice Service (Peerless) 94% $80,000 $75,200
Village Phone System (RingCentral) 94% $88,000 $82,720
Glencoe/Kenilworth/Northfield/Winnetka Data (Comcast) 100% $51,572 $51,572
Glenview/Grayslake Data Connection (Comcast) 100% $13,200 $13,200
Telephone 522170 2023 Budget 2024 Budget
$334,853 $384,940
Tyler Cashiering Allocation
Water 60%
Sewer 5%
Corporate 35%
Village of Glenview Adopted 2024 Budget
99
Voice and Data Services
Corporate Fund
Allocation
Total
Cost
Corporate Fund
Cost
Joint Dispatch Highland Park Consolidation Data (Comcast) 100% $89,400 $89,400
Lindenhurst Data Connection (Comcast) 100% $14,400 $14,400
Niles/Morton Grove Data Connection (Comcast) 100% $13,200 $13,200
Fiber Connection (Illinois Century Network) 100% $17,321 $17,321
TOTAL $396,802 $384,940
Accounts for the cost of regularly scheduled maintenance to existing or newly purchased equipment in Joint
Dispatch. Increases in the 2024 budget are largely caused by an increase to 911 phone system maintenance as the
phone warranty has expired, and the purchase of service and support for the two voiceloggers used to record phone
and radio traffic. The radio consoles used by Telecommunicators are also up for a renewed agreement. Staff
negotiates three‐year terms with Motorola to limit increases. A new agreement will be negotiated for 2024.
Description
2023
Budget
2024
Budget
Maintenance Agreement and software and hardware upgrade for dispatch MCC7500
radio consoles. The cost represents the first year of a 3‐year agreement that includes
replacement of hardware such as switches, gateways, and PC, along with firmware
upgrades to STARCOM radios necessary to keep connected to the State system. A
multi‐year contract provides an approximate 17% discount versus a single year price. $82,933 $91,226
Maintenance agreement for non‐STARCOM and STARCOM radio equipment. $7,358 $8,094
Purchase, replacement, and repair of headsets and parts, used by Telecommunicators. $3,500 $4,000
Outdoor weather warning system maintenance $5,019 $5,521
Maintenance and repair of dispatch $5,500 $5,000
Fire Station Alerting – included in first year of new US Digital Station Alerting $26,900 $28,514
CAD mapping maintenance for closest unit dispatch $3,000 $2,000
Maintenance Agreement for 911 Phone systems $50,000 $110,000
WSI ‐Voicelogger Maintenance ‐$12,183
Annual Dispatch console cleaning service $13,000 $18,800
TOTAL $197,210 $285,338
Accounts for the costs of pre‐employment tests and processes used during the selection process for new hires and
promotions for Village Hall/Administration and Dispatch departments. Selections and promotions services for Public
Works, Police, and Fire departments can be found in those individual department budgets. The 2024 budget has
been reduced from 2023 as joint dispatch expects have less than 5% vacancy down from approximately 20%.
Function Selections and Promotions Quantity Unit Cost Total Cost
HR Village Hall Job Advertisements 10 $200 $2,000
HR Village Hall Background Check 10 $200 $2,000
Equipment Maintenance 522230 2023 Budget 2024 Budget
$197,210 $285,338
Selections and Promotions 523020 2023 Budget 2024 Budget
$24,375 $17,050
Village of Glenview Adopted 2024 Budget
100
Function Selections and Promotions Quantity Unit Cost Total Cost
Dispatch Background Check 16 $200 $3,200
Dispatch Polygraph 8 $175 $1,400
Dispatch Psychological Evaluation 8 $675 $5,400
Dispatch Pre‐employment Physical 8 $250 $2,000
Dispatch Job Advertisements 1 $250 $250
Dispatch Expedited Pre‐employment results as needed 4 $200 $800
TOTAL $17,050
Accounts for expenses incurred and programs led by the Village Board of Trustees as well as Department Holiday
gatherings. The 2024 budget is lower than the 2023 budget due to fewer employees reaching 25‐year anniversaries.
Function Description Qty
Unit
Cost
Total
Cost
VMO Northwest Municipal Conference – Legislative Activities 1 $675 $675
VMO President’s Scholarship to Glenbrook South student 1 $1,000 $1,000
VMO Board of Trustees meeting supplies 1 $200 $200
VMO Officials’ Dinner 70 $50 $3,500
VMO 25‐Year Employee Recognition Gift Card and Engraved Plaque 4 $202.50 $810
VMO Coffee with the Council Materials 1 $300 $300
VMO New Trustee materials including photos, shirts, and orientation supplies 1 $488 $488
VMO Board and Commissioners recognition 1 $100 $100
TOTAL $7,073
Commodities
Accounts for the supplies for the Glenview TV production. Each year GVTV provides an updated equipment request
to support annual programming. The 2024 total includes the purchase of a Panasonic Mirrorless Camera ($3,200),
digital wireless microphone kit ($1,200), a new camera tripod ($1,600), a touch‐screen monitor ($2,200) and funds
($1,300) for any other AMX repairs and maintenance which may not be covered under warranty.
The Village’s Uninterrupted Power Supply (UPS) is being replaced in 2023 and will not need to be replaced again for
several years. Other UPS devices used for network switches and servers have been budgeted with other network
equipment. As a result, there will be no budget in this category for 2024.
Trustee Expenses 523030 2023 Budget 2024 Budget
$8,586 $7,073
Audio Visual Supplies 531025 2023 Budget 2024 Budget
$8,362 $9,500
Batteries (Specialized) 531030 2023 Budget 2024 Budget
$3,008 $0
Village of Glenview Adopted 2024 Budget
101
Accounts for the provision of computer operational supplies to replace older or broken equipment such as headsets,
flash drives, mouse, keyboards, speakers, and various cables. The 2024 budget was adjusted to reflect historical
trends of this line item.
Accounts for consumable printer supplies (toners and fusers) for thirteen (13) copiers (5 large heavy duty and 8
small/medium duty), fifty‐five (55) Village printers, and supplies for a large format color plotter and a blueprint
machine. In 2023 staff put out an RFP for managed print services. The 2024 budget request is based off the
responses to the RFP. As of July 2023, staff is reviewing responses in detail to make decisions on the future of
managed print services.
This account includes expenditures for extended warranties and maintenance agreements for network hardware
(servers, data storage devices, routers, and wireless access points), audio visual video equipment, Voice‐over IP and
conference phone replacements, and leasing of GPS hardware/software for a total IT Corporate Fund budget of
$145,179. Of this amount, $52,341 is related to joint dispatch equipment which is recouped from fees to dispatch
customers. The decrease from 2023 is largely related to the replacement of the Village’s uninterrupted power
supply (UPS) which is a one‐time 2023 purchase.
Accounts for office supplies used in the Village Manager’s Office ($6,200), consolidated supplies for
Finance/Records/Resolution Center ($8,505) and Dispatch ($1,000) as well as postage machine supplies for the
Municipal Center postage machine ($700). These figures were developed through a review of previous year
expenditures and anticipated 2024 needs.
Accounts for 4th of July Twilight Show (fireworks) crowd and traffic control supplies (i.e. cones, barricades, signage,
flares and direction glow‐sticks). In the Spring of 2023, the Public Works Department purchased water barricades,
eliminating the need for rentals in future years.
Full‐time uniform allowance of $600 per Telecommunicator and Supervisor. Part‐time uniforms are initially
provided and then replaced as needed.
Computer Supplies 531060 2023 Budget 2024 Budget
$7,557 $5,172
Computer/Printer/Copier Toner 531070 2023 Budget 2024 Budget
$39,951 $48,410
Electronic Equipment and Supplies 531080 2023 Budget 2024 Budget
$220,771 $145,179
General Office Supplies 531110 2023 Budget 2024 Budget
$11,055 $16,405
Traffic Control Supplies 531225 2023 Budget 2024 Budget
$1,700 $1,500
Uniform and Shoe 531230 2023 Budget 2024 Budget
$28,000 $29,400
Village of Glenview Adopted 2024 Budget
102
Function Description Qty Unit Cost Total Cost
Dispatch
Full‐Time Telecommunicator Supervisor Uniform
Allowance 48 $600 $28,800
Dispatch Part‐Time Telecommunicator Uniform Allowance 1 $1,900 $600
TOTAL $29,400
Accounts for miscellaneous equipment required to support various programs, as well as coffee supplies and costs
related to employee engagement events and initiatives. This account also includes the Village’s apparel program
which is offered to all staff and contractors. Dispatch budgets to replace heavy duty chairs in the dispatch center
each year. Heavy duty chairs are also referred to as 24/7 use chairs, as these chairs are typically in use 24 hours per
day, 7 days a week. The wear and tear on 24/7 furniture means they have to be replaced more often than a typical
office chair. Repair parts over the lifespan of a chair are also included in the budget.
Function Description Qty Unit Cost Total Cost
Admin
Coffee Supplies for Manager’s Office, Records,
Resolution Center, Finance 1 $2,500 $2,500
VMO Village Apparel Program 1 $15,000 $15,000
HR Labor law posters 13 $41 $525
HR Books and educational material 1 $250 $250
HR Employee Recognition Program Supplies 1 $2,000 $2,000
Communications GVTV employee apparel 1 $250 $250
Dispatch Dispatch center chairs and chair repair parts 1 $2,000 $2,000
Dispatch 24/7 Heavy Duty Chairs 4 $2,000 $8,000
Records
ID Machine Contract, ID Supplies (ID cards and ink)
and maintenance for shredder located in Records 1 $1,125 $1,125
Records Public Outreach “Pop‐up Shops” Giveaways 12 $25 $300
Resolution
Center Public Outreach “Pop‐up Shops” Giveaways 12 $25 $300
IT Workspace reconfiguration 1 $40,000 $40,000
Commuter
Parking Commuter parking permits for 2024 1 $1,750 $1,750
TOTAL $74,000
Other Charges
Accounts for the reserve established for unforeseen expenses to be used at the Village Manager’s direction. The
2024 budget remains flat at $400,000.
Other Supplies 535050 2023 Budget 2024 Budget
$76,236 $74,000
Contingencies 540070 2023 Budget 2024 Budget
$400,000 $400,000
Village of Glenview Adopted 2024 Budget
103
Accounts for acknowledgement of employee life events such as bereavement arrangements or cards for welcoming
a new child ($625), meals for extreme weather events, after‐hours required work such as end of year book closing,
All‐staff meetings, and employee engagement events ($11,600), 9‐1‐1 public education material ($800), and
supplies, including food, for meetings hosted by Joint Dispatch or extended hours/after‐hours events for front‐line
staff ($300). Supplies for employee recognition events were previously budgeted across multiple divisions and
accounts. Those expenses have all been consolidated into Other Expenses for 2024.
Accounts for adjustments made to customer accounts that are older than one year. This is an estimate based on
historical trend data.
Accounts for employee development and professional development in specific areas. The training not only
enhances the employees’ career but maintains and develops additional skills for the benefit of the organization and
the residents served. The 2024 budget decreased primarily due to the completion of several one‐time training
initiatives in 2023.
Function Training Qty
Unit
Training
Cost
Subtotal
Training
Cost
Unit
Travel
Cost
Subtota
l Travel
Cost
Total
Travel &
Training
Cost
VMO
ICMA Annual Conference
(virtual) 1 $149 $149 $149
VMO ILCMA Winter Conference 5 $250 $1,250 $300 $1,500 $2,750
VMO ILCMA Summer
Conference 5 $250 $1,250 $300 $1,500 $2,750
VMO Local Trainings &
Seminars 10 $100 $1,000 ‐‐ $1,000
HR
Harassment and
discrimination online
training 1 $6,000 $6,000 ‐‐ $6,000
HR
Front‐line Supervisor
training 1 $40,000 $40,000 ‐‐ $40,000
HR
Employment law seminar‐
IPELRA (1‐day event) 3 $200 $600 ‐‐ $600
HR
IPELRA Annual
Employment Law
Conference (3 day) 1 $615 $615 $900 $900 $1,515
HR
Labor Arbitration
Institute (1 day) 2 $450 $900 ‐‐ $900
HR
Management Leadership
Training 1 $20,000 $20,000 ‐‐ $20,000
Other Expense 540190 2023 Budget 2024 Budget
$2,225 $13,325
Bad Debt Expense 540195 2023 Budget 2024 Budget
$5,000 $5,000
Training 540300 2023 Budget 2024 Budget
$191,954 $183,917
‐‐
Village of Glenview Adopted 2024 Budget
104
Function Training Qty
Unit
Training
Cost
Subtotal
Training
Cost
Unit
Travel
Cost
Subtota
l Travel
Cost
Total
Travel &
Training
Cost
HR
Miscellaneous Webinars
and Training 1 $2,500 $2,500 ‐‐ $2,500
HR Peer Support Training 2 $1,500 $3,000 ‐‐ $3,000
HR
LEAD Training through
Weldon Cooper (2
attendees) 2 $5,500 $11,000 $1,000 $2,000 $13,000
HR
Preparation course for
Society for Human
Resource Management
(SHRM) certification
exam 1 $1,375 $1,375 ‐‐ $1,375
HR
IPELRA Negotiation
Simulation Training 2 $400 $800 $975 $1,950 $2,750
Comms.
Training for Digital Media
Coordinator, Multimedia
Specialist and
Communications
Specialist
1 $3,000 $3,000 ‐‐ $3,000
Comms.
Webinar and Conference
Training for Community
Engagement Manager 1 $2,000 $2,000 ‐‐ $2,000
Dispatch
IPSTA‐911 Annual
Conference 5 attendees 1 $875 $875 $3,000 $3,000 $3,875
Dispatch
New World Annual
Conference 4 attendees 1 $5,949 $5,949 $6,508 $6,508 $12,457
Dispatch
Navigator Emergency
Medical Dispatch
Conference 5 attendees 1 $3,375 $3,375 $8,056 $8,056 $11,431
Dispatch
Emergency Medical
Dispatch initial
certification 1 $2,125 $2,125 ‐‐ $2,125
Dispatch
Center Manager
Certification Program
(CMCP) through National
Emergency Number
Association 1 $2,550 $2,550 ‐‐ $2,550
Dispatch
Outside Training courses
for 37 Full‐Time
Telecommunicators 1 $10,000 $10,000 ‐$10,000
Dispatch
Communication
Assessment and training 1 $10,000 $10,000 $10,000
Dispatch Outside Training for 10
Supervisors 1 $4,000 $4,000 ‐‐ $4,000
Records
LERMI Annual
Meeting/Luncheon 2 $40 $80 ‐ ‐ $80
‐
‐
‐
Village of Glenview Adopted 2024 Budget
105
Function Training Qty
Unit
Training
Cost
Subtotal
Training
Cost
Unit
Travel
Cost
Subtota
l Travel
Cost
Total
Travel &
Training
Cost
Records
Police Records
conferences, seminars
and webinars 6 $250 $1,500 ‐ ‐ $1,500
Records
LERMI Annual Conference
2024 2 $60 $120 ‐‐ $120
Records Parking Reimbursement 2 $10 $20 $20
Records
Tyler Connect Conference
(5/19‐5/22/2024) in
Indianapolis, IN 2
In MUNIS
PACE‐O5
fees
below ‐ $2,340 $ 4,680 $4,680
Records
MUNIS PACE‐05 (Tyler
Munis Training and
Registration for Tyler
Connect) 1 $1,124.34 $1,124.34 $1,124.34
Records
Training transportation
reimbursement 1 $130 $130 ‐‐ $130
Resolution
Center
Tyler Connect Conference
(5/19‐5/22/2024) in
Indianapolis, IN 1
In MUNIS
PACE‐O5
fees
below ‐ $2,340 $2,340 $2,340
Resolution
Center
MUNIS PACE‐05 (Tyler
Munis Training and
Registration for Tyler
Connect) 1 $1,124.34 $1,124.34 $1,124.34
Resolution
Center Seminars and Webinars 6 $50 $300 ‐‐ $300
Finance
Purchasing courses to
support decentralization
efforts 1 $500 $500 ‐‐ $500
IT
Business applications
(Microsoft Office,
SharePoint, and
Laserfiche) 1 $3,000 $3,000 ‐ ‐ $3,000
Finance
MUNIS PACE‐05 (Tyler
Munis Training and
Registration for Tyler
Connect) 1 $4,770.89 $4,770.89 ‐‐ $4,770.89
IT
IT specific training and
education 1 $4,000 $4,000 ‐ ‐ $4,000
IT
Global Information
Security Management 1 $500 $500 $500
TOTALS $151,483 $32,434 $183,917
‐ ‐
‐ ‐
‐ ‐
Village of Glenview Adopted 2024 Budget
106
Accounts for the Village’s tuition reimbursement program which is outlined in the Employee Handbook. The
budgeted amount is based on historic utilization of this program.
Accounts for travel expenses associated with the Village Manager’s Office staff traveling to Springfield, Illinois for
legislative hearings ($1,000), Dispatch travel (mostly mileage) unrelated to another function such as training ($500)
and Resolution Center staff traveling to meetings, delivering documents or other non‐training functions ($150).
Capital Outlay
Furniture & Fixtures 550020 2023 Budget 2024 Budget
$0 $23,500
The 2024 budget includes a significant number of chairs and desks being replaced in the Management Services
department in 2024 with an estimated cost of $23,500. This project includes the upgrade of furniture in the GVTV
production office, replacement of 21 deteriorated and worn‐out chairs and the purchase of 7 standing desks for
staff offices. Much of the equipment being replaced dates to when Village Hall staff moved into the Municipal
Center in December 2015 and is beyond its useful life.
Building Improvements 550040 2023 Budget 2024 Budget
$10,000 $90,000
Due to changing needs of IT and Joint Dispatch, the Village is adding workspace for IT projects and day‐to‐day
maintenance, as‐well‐as, a needed office space within the South dispatch center in the amount of $40,000. This is
necessary to accommodate a workspace for the Joint Dispatch Operations Manager as the number of remote work
days is reduced. The budget also includes $50,000 for a large one‐time project to construct a single stall public
restroom in the Police Records Lobby to provide restroom access to residents both during and after hours.
Currently, during business hours, individuals who need to utilize the restroom need to walk around the municipal
center building and enter the Village Hall main lobby. After hours, individuals are escorted by Police Department
staff to the lobby.
Interfund Charges
Accounts for charges to the Capital Equipment Replacement Fund (CERF) for future replacement of the Village IT
equipment such as copiers, computers, laptops, network servers and storage, printers, the telephone system, audio
visual, SCADA equipment, and Starcomm system and radios. It also includes future replacement of the Joint
Dispatch equipment such as furniture, voice loggers, telephones, radios, and microwave communication
Tuition Reimbursement 540305 2023 Budget 2024 Budget
$35,000 $35,000
Travel Reimbursement 540310 2023 Budget 2024 Budget
$1,725 $1,650
CERF Charges 560010 2023 Budget 2024 Budget
$865,007 $1,003,814
Village of Glenview Adopted 2024 Budget
107
equipment. The total equipment value and replacement cycles are reviewed and updated annually. CERF charges
have been updated to reflect increasing costs and new items added to the equipment listing.
Accounts for charges from the Facility Repair and Replacement Fund (FRRF) which sets aside resources for the major
repairs and replacement of Village building components. The 2024 budget increased due to updating the model
from a 10‐year outlook to a 20‐year outlook.
Accounts for the portion of the Village’s general liability insurance costs allocated to the Corporate Fund.
Accounts for the portion of the worker’s compensation insurance costs allocated to the Corporate Fund.
FRRF Charges 560040 2023 Budget 2024 Budget
$69,577 $212,469
General Liability Insurance 560070 2023 Budget 2024 Budget
$951,183 $1,093,421
Risk Management Fixed Charges 560100 2023 Budget 2024 Budget
$640,338 $654,423
Village of Glenview Adopted 2024 Budget
108
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Village of Glenview Adopted 2024 Budget
109
Public Works Department
The Public Works Department is responsible for maintaining the high quality and safety of Glenview's
infrastructure and facilities. This includes pothole patching, street sign maintenance, street sweeping,
snow plowing, Geographic Information Systems (GIS), street lighting and traffic signal maintenance,
sidewalk repair and maintenance, parkway tree removals and plantings, brush pick-up, and facility
operating and capital maintenance and improvements. The Village owns and maintains 160 lane miles
of roadway, 200 miles of sidewalk, 2,200 streetlights, 30,700 public trees, and 31 facilities, including
the municipal center, five fire stations, two train stations, eight water pumping stations, four sanitary
sewer lift stations, two storm sewer lift stations, two parking decks, and other various facilities.
Department
Priorities
Actively maintain the Village's infrastructure including public roads,
sewers, water system, facilities, street lights, sidewalks, parkway trees,
and other systems keeping all at a level of good repair
Monitor all critical utilities including water and sewer 24/7/365 and
respond to all local emergencies
Respond to and schedule all resident work orders within 48 hours of
receipt and provide strong customer service
Support the Village's public-private (hybrid) service delivery model
utilizing contractors and staff to deliver service in the most cost-effective
and efficient manner
2023 Accomplishments
•Started the planning, design, and implementation of several facility projects,
including the Glenview History Center, Public Works Campus, Rugen Sr. Pump
Station, Fire Stations 13 and 14, and Laramie Pump Station
•Completed multiple TIF retirement projects, including substantial completion
of the Glen Town Center parking deck repair project to make both public decks
"like new"
•Rebid nine contracts and extended another 16 of the 62 existing maintenance
contracts to continue to support the Village's hybrid (public/private) service
delivery model
•Responded to and addressed over 1,850 resident work orders with a
continuous focus and tracking of quick response and action
•Exceeded 110% Performance Management Program production percentage
every month on work plan delivery
Village of Glenview Adopted 2024 Budget
110
Goal Performance Measures 2022
Actual
2023
Target
2023
Proj.
2024
Target Strategic Priority
2
Start work orders including initial
resident response within 2 business
days
90% 95% 96% 95%
2
Achieve full utilization of Staff via
Performance Management Program
(PMP)
113% 100% 117% 100%
2 Bidding/extending contracts for
goods/services 37 35 38 35
2 Reviewing department policies each
year 10 10 10 10
-2024 Goals
•Bid, award, and deliver the 2024 Public Works Campus, providing new covered dalt and material storage
along with site drainage and paving improvements
•Improve the alignment of the Capital Improvement Program (CIP) and Public Works functions as the
department takes a larger role in local delivery of the Village's five-year CIP
•Continue the ongoing update to the Village's Stormwater Master Plan, including ample public outreach
and providing the Village Board an update during the 2025 budget process in the third quarter of 2024
•Implement the approved pilot project for Adaptive Traffic Management System, monitor progress, and
review opportunities to expand based upon successes and lessons learned
•Complete the Village's Lead Water Services replacement plan in compliance with State and Federal laws
and continue local outreach to implement the plan
Vill
a
g
e
M
a
n
a
g
e
m
e
n
t
Tea
m
G
o
a
l
s
•1. Continue efforts to implement and build upon
the Community Engagement Strategic Plan
•2. Continuously improve the customer, business
owner, and general public's experience when
interacting with the Village of Glenview
•3. Recruit, retain, and train high quality talent
•4. Advocate for residents and businesses to
experience a high quality of life
•5. Enhance the community as a desireable place for
residents, business owners, customers, and visitors
Strategic
Priorities
Fiscal
Sustainability
Infrastructure
Investment
Challenge the
Status Quo
Commitment to
Customer Service
Village of Glenview Adopted 2024 Budget
111
Goal Performance Measures 2022
Actual
2023
Target
2023
Proj.
2024
Target Strategic Priority
2 Preventative Maintenance
schedules for Public Works 90% 90% 90% 90%
2 Fleet Chargeback Hours
57% 65% 62% 65%
2 Achieve all Fleet Preventative
Maintenance Schedules 87% 80% 85% 85%
Village of Glenview Adopted 2024 Budget
112
Public Works Department Summary
Public Works Department
2022
Actual
2023
Budget
2023
Estimate
2024
Budget
2024 Bud.
vs.
2023 Bud.
Operating Expenditures
Personnel 4,121,140 5,454,500 5,177,571 5,523,789 69,289
Contractual 13,163,191 15,555,523 15,704,212 16,228,492 672,969
Commodities 2,963,158 3,672,647 3,321,228 3,502,128 (170,519)
Other Charges 39,935 35,425 33,025 37,085 1,660
Capital Outlay 472,073 395,569 310,905 190,000 (205,569)
Total Operating Expenditures 20,759,498 25,113,664 24,546,941 25,481,494 367,830
Other Expenditures
Interfund Charges 2,636,977 2,914,445 3,041,032 3,755,636 841,191
Transfer Out 1,674,777 3,112,586 2,785,166 7,668,890 4,556,304
Total Other Expenditures 4,311,753 6,027,031 5,826,198 11,424,526 5,397,495
Total Expenditures 25,071,252 31,140,695 30,373,139 36,906,020 5,765,325
Funding Sources
Corporate Fund 8,050,494 9,281,137 8,823,046 10,174,057 892,920
Special Tax Allocation Fund 409,332 220,569 120,330 ‐ (220,569)
Glenview Water Fund 8,720,174 10,504,564 10,368,194 13,097,903 2,593,339
Glenview Sanitary Fund 854,305 1,016,048 1,030,364 1,575,505 559,457
Wholesale Water Fund 4,480,379 5,706,974 5,593,039 7,732,668 2,025,694
Commuter Parking Fund 426,487 ‐ ‐ ‐ ‐
Municipal Equipment Replacement Fund 1,537,880 1,594,606 1,556,797 1,595,108 502
Facility Repair and Replacement Fund 592,202 2,816,797 2,881,369 2,730,779 (86,018)
Total Funds Sources 25,071,252 31,140,695 30,373,139 36,906,020 5,765,325
27.6% of the Public Works Department's 2024 expenditures are budgeted in the Corporate Fund.
These expenditures are broken out into the categories shown below.
Detail can be found on the following pages.
All Funds
Total Corporate, 27.6%
All Other
Funds, 72.4%
50.8%
18.0%
15.7%
13.7%
1.6%
0.2%
All Other Funds
Contractual
Commodities
Personnel
Interfund Charges
Capital Outlay
Other Charges
Co
r
p
o
r
a
t
e
Fu
n
d
Funding Sources ‐2024 Budget
Village of Glenview Adopted 2024 Budget
113
Public Works Department Summary
Public Works
2022
Actual
2023
Budget
2023
Estimate
2024
Budget
2024 Bud.
vs.
2023 Bud.
Personnel 1,387,048 1,585,532 1,482,443 1,595,863 10,331
Contractual 4,226,994 4,759,837 4,602,484 5,167,231 407,394
Commodities 1,280,441 1,839,352 1,529,746 1,836,894 (2,458)
Other Charges 5,313 16,065 13,665 17,225 1,160
Capital Outlay 105,594 150,000 150,000 165,000 15,000
Interfund Charges 1,045,104 930,351 1,044,708 1,391,844 461,493
Public Works Total 8,050,494 9,281,137 8,823,046 10,174,057 892,920
2024 Operating Expenditure Budget ‐ Corporate Fund
Community Development 6,245,655
Fire 23,456,361
Management Services 25,525,741
Police 19,455,661
Public Works 10,174,057
Transfers Out 9,251,071
Total 94,108,546
Corporate Fund
‐
1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
6,000,000
Personnel Contractual Commodities Other Charges Capital Outlay Interfund
Charges
2024 Budget vs 2023 Estimate
2024
Budget
2023
Estimate
Community
Development
6%
Fire
25%
Management
Services
27%
Police
21%
Public Works
11%
Transfers Out
10%
Village of Glenview Adopted 2024 Budget
114
Public Works Department Line Item Budget
Public Works
2022
Actual
2023
Budget
2023
Estimate
2024
Budget
2024 Bud.
vs.
2023 Bud.
Personnel
511110 ‐ Regular Salaries 876,001 980,706 930,917 989,189 8,483
511130 ‐ Temporary/Seasonal Salaries 17,921 29,986 27,986 32,800 2,814
511210 ‐ Overtime Salaries 99,923 162,444 125,000 126,538 (35,906)
511240 ‐ Longevity Pay 12,747 14,165 13,542 13,168 (997)
511270 ‐ Vacation Payout 31,178 30,000 25,595 32,000 2,000
511280 ‐ Sick Payout ‐ ‐ ‐ 27,006 27,006
512110 ‐ Deferred Comp 23 1,312 1,388 1,436 124
512120 ‐ Auto Allowance 25 1,500 1,500 1,500 ‐
514110 ‐ FICA Payments 76,675 93,212 89,071 93,111 (101)
514210 ‐ IMRF Payments 98,543 87,841 83,843 90,152 2,311
514410 ‐ Health Insurance 173,541 183,316 183,316 187,913 4,597
515300 ‐ Incentives And Recognition 473 300 285 300 ‐
515700 ‐ Certification Pay ‐ 750 ‐ 750 ‐
Total Personnel 1,387,050 1,585,532 1,482,443 1,595,863 10,331
Contractual
521220 ‐ Landscape Services 311,041 697,940 697,940 730,835 32,895
521230 ‐ Medical Services 3,783 2,890 2,890 3,050 160
521290 ‐ Other Professional Service 576,081 591,069 514,898 649,752 58,683
521295 ‐ PW Outsourced Svcs & Contract Mgmt 355,516 19,415 19,415 19,998 583
521540 ‐ Outside Litigation 847 3,038 3,038 6,750 3,712
522125 ‐ Dues, Memberships, Subscriptions 4,102 4,265 4,265 4,535 270
522145 ‐ Postage 427 150 2,000 150 ‐
522150 ‐ Printing And Publishing 1,145 1,200 1,200 1,200 ‐
522155 ‐ Rentals ‐ 8,188 8,188 8,500 312
522160 ‐ Software Licensing ‐ ‐ ‐ 20,000 20,000
522210 ‐ Building Maintenance 366,785 450,840 433,690 461,215 10,375
522215 ‐ Building Repairs 91,053 95,000 95,000 95,000 ‐
522225 ‐ Electrical Repairs ‐ 500 500 500 ‐
522230 ‐ Equipment Maintenance 18,569 49,640 55,740 52,740 3,100
522245 ‐ Grounds Maintenance 155,450 173,085 173,085 176,830 3,745
522260 ‐ Mechanical Repairs 89,674 66,000 74,000 72,000 6,000
522280 ‐ Roadways Maintenance 113,984 161,819 161,819 163,855 2,036
522285 ‐ Snow And Ice Maintenance 1,157,088 1,391,459 1,408,604 1,429,064 37,605
522297 ‐ Vehicles Maintenance & Repair ‐ ‐ 44 ‐ ‐
523020 ‐ Selections & Promotions 1,561 5,000 3,000 5,000 ‐
524031 ‐ Harms Rd Lift Station 2,036 3,000 ‐ 3,000 ‐
524032 ‐ Cunliff Park Lift Station 2,036 3,000 ‐ 3,000 ‐
524040 ‐ PW Disposal Fees 53,572 61,298 61,298 63,850 2,552
524046 ‐ Locates 55,308 49,000 49,000 50,778 1,778
524050 ‐ Storm Water Maintenance 16,240 15,000 15,000 15,000 ‐
524055 ‐ Street Sweeping 95,599 126,043 126,043 130,330 4,287
524065 ‐ SWANCC Dumping Fees 621,922 640,498 601,827 824,583 184,085
524155 ‐ Tree Trimming 133,175 140,500 90,000 175,716 35,216
Total Contractual 4,226,994 4,759,837 4,602,484 5,167,231 407,394
Corporate Fund
Village of Glenview Adopted 2024 Budget
115
Public Works Department Line Item Budget (Continued)
Public Works
2022
Actual
2023
Budget
2023
Estimate
2024
Budget
2024 Bud.
vs.
2023 Bud.
Commodities
531015 ‐ Appliances 7,069 2,000 5,000 2,000 ‐
531020 ‐ Asphalt 66,217 77,420 72,000 80,837 3,417
531021 ‐ Concrete 255,766 283,506 290,506 371,592 88,086
531045 ‐ Liquid De‐Icing 9,976 21,390 21,390 27,210 5,820
531047 ‐ Salt 291,271 436,145 350,000 418,520 (17,625)
531100 ‐ Fuel ‐ 10,000 5,500 5,500 (4,500)
531110 ‐ General Office Supplies 12,850 10,000 10,000 10,000 ‐
531115 ‐ Hardware 1,383 ‐ ‐ ‐ ‐
531125 ‐ Janitorial Supplies 23,020 51,420 51,420 53,500 2,080
531135 ‐ Limestone 5,832 7,052 7,052 7,262 210
531136 ‐ Topsoil 1,081 1,581 1,581 1,626 45
531145 ‐ Natural Gas 208,694 283,603 159,305 178,888 (104,715)
531155 ‐ Operational Supplies 94,817 126,987 92,987 130,800 3,813
531186 ‐ Refuse Carts 80,349 79,670 79,670 79,670 ‐
531205 ‐ Safety Equipment 3,160 7,520 65,000 7,830 310
531210 ‐ Signs‐Street & Traffic 13,887 14,500 21,000 15,000 500
531225 ‐ Traffic Control Supplies 740 1,000 1,000 1,000 ‐
531230 ‐ Uniforms/Shoe 7,304 7,078 9,078 9,200 2,122
531235 ‐ Electricity 137,507 299,500 218,294 229,500 (70,000)
531255 ‐ Yard Waste Sticker Purchases 3,270 4,500 4,500 3,450 (1,050)
535050 ‐ Other Supplies/Tools 56,246 114,480 64,463 203,509 89,029
Total Commodities 1,280,439 1,839,352 1,529,746 1,836,894 (2,458)
Other Charges
540190 ‐ Other Expenses 2,305 1,965 1,965 1,950 (15)
540300 ‐ Training 2,728 12,600 10,500 13,775 1,175
540310 ‐ Travel Reimbursement 280 1,500 1,200 1,500 ‐
Total Other Charges 5,313 16,065 13,665 17,225 1,160
Capital Outlay
550150 ‐ Tree Planting Program 104,394 150,000 150,000 165,000 15,000
550155 ‐ Tree Trimming 1,200 ‐ ‐ ‐ ‐
Total Capital Outlay 105,594 150,000 150,000 165,000 15,000
Interfund Charges
560010 ‐ CERF Charges 436,800 410,712 410,712 472,225 61,513
560040 ‐ FRRF Charges 93,937 28,818 28,818 462,099 433,281
560090 ‐ MERF Charges 514,367 490,821 600,348 457,520 (33,301)
560095 ‐ MERF‐Accident Charges ‐ ‐ 4,830 ‐ ‐
Total Interfund Charges 1,045,104 930,351 1,044,708 1,391,844 461,493
Public Works Total 8,050,494 9,281,137 8,823,046 10,174,057 892,920
Village of Glenview Adopted 2024 Budget
116
Personnel Expenditures
Accounts for a portion of the salary expense for full‐time Public Works positions. The 2024 budget includes a 3.50%
merit pay increase and merit bonuses for non‐union employees, and a 3.0% increase for union positions. Changes
in budgeted positions includes the reduction of an Executive Assistant and a vacant Field Inspector position replaced
with an additional MEO. The salary allocations for departmental staff are shown below.
Accounts for the cost of four (4) winter seasonal employees and four (4) summer seasonal employees to assist with
Public Works core service delivery. These positions are allocated as follows: 29% to the Corporate fund, 58% to the
Water fund, 4% to the Wholesale Water fund, and 9% to the Sanitary Sewer fund.
Regular Salaries 511110 2023 Budget 2024 Budget
$980,706 $989,189
Salary Allocations by Fund
Position Corporate Fund Enterprise Funds Internal Service Funds
Public Works Director 25%
Water – 59%
Sanitary – 9%
Wholesale Water – 2% FRRF 5%
Deputy Director of PW 25%
Water – 59%
Sanitary – 9%
Wholesale Water – 2% FRRF 5%
Public Works Superintendent 29%
Water – 58%
Sanitary – 9%
Wholesale Water – 4%‐
(5)Supervisor 29%
Water – 58%
Sanitary – 9%
Wholesale Water – 4%‐
Fleet Supervisor ‐ ‐MERF ‐ 100%
Field Inspector 29%
Water – 58%
Sanitary – 9%
Wholesale Water – 4%‐
Assistant to the Village
Manager 40%
Water – 30%
Sanitary – 5%
Wholesale Water – 5%
Ins. & Risk – 15%
FRRF – 5%
Management Analyst 40%
Water – 30%
Sanitary – 5%
Wholesale Water – 5%
Ins. & Risk – 15%
FRRF – 5%
(20)MEO 29%
Water – 58%
Sanitary – 9%
Wholesale Water – 4%‐
(2)Mechanic Technician ‐ ‐MERF ‐ 100%
Temporary/Seasonal Salaries 511130 2023 Budget 2024 Budget
$29,986 $32,800
Village of Glenview Adopted 2024 Budget
117
Accounts for overtime salaries and on‐call pay for non‐exempt Public Works employees that primarily results from
the commitment to maintain appropriate service levels during unscheduled occurrences. Examples of such
circumstances include inclement weather, water main breaks, and other infrastructure or facility emergencies. The
2024 budget is based on the Village’s hybrid model that leverages the value of in‐house PW staff and outside
contractors through outsourcing to perform typical PW functions such as locate services, asphalt repairs, etc. This
is based on the three‐year average plus the changes negotiated to the collective bargaining agreement in 2020. The
2024 budget decrease can be attributed to an adjustment decreasing the allocation to the Corporate Fund and
increasing the allocation to the Water Fund.
Longevity is paid to Public Works union employees per the union contract with 7 or more years of service hired
prior to 1/1/15 (15 employees) and Public Works non‐union non‐exempt employees per the employee handbook
with 7 or more years of service hired prior to 7/17/2012 (7 employees). Longevity amounts are included in union
contracts and the employee handbook at a specific point in time and are increased annually based on the annual
September change in CPI. The estimated change in CPI is 1.7% based on current trends. Longevity is allocated
across funds in the same proportions as regular salaries.
Accounts for the vacation time compensation paid to Public Works employees for a certain number of accrued and
unused vacation hours in accordance with the Public Works Union contract and the Employee Handbook. The 2024
budget is based on review of program participation in prior years.
156,261
114,330
99,923
162,444 162,444
126,538
0
20,000
40,000
60,000
80,000
100,000
120,000
140,000
160,000
180,000
2020 Actual 2021 Actual 2022 Actual 2023 Budget 2023 Estimate 2024 Budget
Overtime
Overtime Salaries 511210 2023 Budget 2024 Budget
$162,444 $126,538
Longevity Pay 511240 2023 Budget 2024 Budget
$14,165 $13,168
Vacation Payout 511270 2023 Budget 2024 Budget
$30,000 $32,000
Village of Glenview Adopted 2024 Budget
118
Accounts for the sick time compensation paid to Public Works employees for a certain number of accrued and
unused sick hours in accordance with the Public Works Union contract and the Employee Handbook. In 2024, the
Village is implementing a new sick time payout plan. Expenditures are anticipated to increase as a result of this new
program, however, the program will significantly reduce the Village’s end of service sick leave payout liability.
Deferred Compensation 512110 2023 Budget 2024 Budget
$1,312 $1,436
Accounts for the deferred compensation paid to the Public Works Director at 3% of base salary.
Auto Allowance 512120 2023 Budget 2024 Budget
$1,500 $1,500
Accounts for the auto allowance paid to the Public Works Director per the Employee Handbook. Auto allowance is
allocated across funds in the same proportion as regular salaries.
Accounts for a portion of the employer portion of FICA (Social Security (6.2%) and Medicare (1.45%)) payments for
salaries, deferred compensation, vacation and sick payout, auto allowance, and longevity. All Public Works
employees are subject to Social Security and Medicare taxes.
Accounts for a portion of the employer’s share of the Illinois Municipal Retirement Fund (IMRF) Pension
Contributions. The 2024 employer rate is 7.58% of IMRF wages which include salaries, OT wages, vacation and sick
payout, longevity and deferred compensation. The 2024 rate is only 2.57% higher than the 2023 rate of 7.39%.
Accounts for a portion of health insurance, dental insurance, and insurance opt‐out incentive for eligible Public
Works personnel. The Village offers employees a choice between two health insurance plans which include an HMO
option and a PPO option. For 2024, HMO rates are increasing 9.44% and PPO rates are increasing 10.35%. The 2024
budget is slightly higher than 2023 due to the rate increases combined with changes in staffing.
Accounts for gift certificates per the union contract. The 2024 budget remains flat with the previous year’s budget.
Sick Payout 511280 2023 Budget 2024 Budget
$0 $27,006
FICA Payments 514110 2023 Budget 2024 Budget
$93,212 $93,111
IMRF Payments 514210 2023 Budget 2024 Budget
$87,841 $90,152
Health Insurance 514410 2023 Budget 2024 Budget
$183,316 $187,913
Incentives and Recognition 515300 2023 Budget 2024 Budget
$300 $300
Village of Glenview Adopted 2024 Budget
119
Accounts for incentive pay for employees who maintain an Arborist certification. The 2024 budget remains flat with
the previous year’s budget.
Contractual Expenditures
Accounts for the cost of Village owned median maintenance, monthly general landscaping services, monthly
landscape services for The Glen Town Center, natural area maintenance, fence repairs, and the Patriot Boulevard
median landscaping project. The 2024 projects funded from this account include seawall erosion repairs, fishing
platform repairs, north monument plant maintenance, Lake Glenview aeration maintenance, and other habitat
restoration projects.
Accounts for random drug testing of Public Works employees per the union contract and Federal Department of
Transportation regulations for employees who hold Commercial Driver’s Licenses (CDLs). The 2024 budget
increased due to higher unit prices.
Qty Unit Price Total
Random Drug Testing (three employees selected quarterly) 12 $175 $2,100
Random Drug Testing – Annual Administrative Fee 1 $250 $250
Random Drug Testing – Additional As‐needed 4 $175 $700
TOTAL $3,050
Accounts for the service fees for outside firms and agencies that support the work of the Public Works Department.
Some services are associated with repairs from vehicle accidents which damage Village property. The Village seeks
recovery to the full extent allowed from insurance coverage related to any property damage.
The Village joined the GIS Consortium in 2006. GIS staffing is provided through the Municipal GIS Partners. The
program staffing level and services are reviewed annually. Once needs are determined, the budget is allocated
across funds based on general technology resource demands.
Certification Pay 515700 2023 Budget 2024 Budget
$750 $750
Landscape Services 521220 2023 Budget 2024 Budget
$697,940 $730,835
Medical Services 521230 2023 Budget 2024 Budget
$2,890 $3,050
Other Professional Services 521290 2023 Budget 2024 Budget
$591,069 $649,752
Village of Glenview Adopted 2024 Budget
120
Service Description Contractor
Contract
Term
Unit
Measure Qty Unit Cost Total Cost
Monthly testing and
repairs of portable
radios
Chicago
Communications
2023‐
2024 Monthly 12 $800 $9,600
As‐needed service for
radio repairs on base
stations & portables
Chicago
Communications
2023‐
2024
Average
cost 5 $320 $1,600
Installation of
downtown banner and
holiday tree lighting
services
B & B Holiday
Lighting
2023‐
2024
Annual
service 1 $76,912 $76,912
Streetlight
maintenance Lyons Pinner
2020‐
2024 Bi‐Monthly 6 $7,800 $46,800
Emergency streetlight
repairs (poles and
underground faults) Lyons Pinner
2020‐
2024
Per
Occurrence
As
Needed $55,252 $55,252
Routine traffic signal
maintenance Lyons Pinner
2020‐
2024 Monthly 12 $3,000 $36,000
Emergency traffic
signal repair and
planned Downtown
Improvements (two
intersections) Lyons Pinner
2020‐
2024
Per
Occurrence
As
Needed $55,000 $55,000
Repair and
maintenance of
emergency vehicle pre‐
emption system Meade Electric
2023‐
2024
Service
request 3 $6,000 $18,000
SCADA planning
review, repair, and
preventative
maintenance Concentric
2021‐
2024
Monthly
and service
requests 12 $417 $5,004
Drug and Alcohol
Clearinghouse TBD N/A As needed 60 $1.75 $105
Sidewalk Grinding Pilot
Program
Hard Rock
Concrete Cutters
2023‐
2024 As needed 1 $10,000 $10,000
Weather Reporting
Services BAMWX
2023‐
2024
Snow
Season 1 $4,500 $4,500
Parking Deck Janitorial
Services Contract Perfect Cleaning
2023‐
2024
Monthly
and service
requests 12 $1,818 $21,816
Pavement Sweeping
Services
Lakeshore
Recycling Services
2023‐
2024 As needed 1 $9,000 $9,000
The Glen Town Center
Banner and Tree
Lighting
B & B Holiday
Lighting
2023‐
2024
Per
Occurrence 1 $26,265 $26,265
Pedestrian Signal
Upgrades Lyons Pinner
2020‐
2024
Per
Occurrence 1 $16,500 $16,500
GIS Consortium Shared
Initiatives MGP
2023‐
2024
Annual
service 1 $7,341 $7,341
Village of Glenview Adopted 2024 Budget
121
Service Description Contractor
Contract
Term
Unit
Measure Qty Unit Cost Total Cost
Municipal GIS Partners,
Inc. MGP
2023‐
2024
Annual
service 1 $208,462 $208,462
GIS
Hardware/Software MGP
2023‐
2024
Annual
service 1 $6,595 $6,595
Work Order Software
Implementation TBD TBD
Annual
service 1 $20,000 $20,000
CCDD Compliance Huff&Huff 2024
Annual
service 1 $15,000 $15,000
TOTAL $649,752
Accounts for the outsourced professional services under the Baxter & Woodman contract to perform the services
in the tables below. The Village began using Baxter & Woodman for various services in 2010. Over the years, the
services have expanded and/or contracted based on the Village’s needs.
Public Works Outsourced Management Fund Allocation Table
Corporate Water Sanitary
Wholesale
Water
2024
Budget
Contract Management
(29%)
$19,998
(58%)
$39,996
(9%)
$6,206
(4%)
$2,758 $68,959
Water Operation Services ‐
(80%)
$65,920 ‐
(20%)
$16,480 $82,400
Total Cost $19,998 $105,916 $6,206 $19,238 $151,359
Public Works Outsourced Management Corporate Fund Detail
Accounts for the cost of labor attorneys for personnel matters and special projects. The 2024 total cost is estimated
to be $15,000 and is allocated to the Corporate Fund (45% or $6,750), Water Fund (43% or $6,450), and Sewer Fund
(12% or $1,800).
Accounts for the participation in various organizations. These memberships provide services such as training,
professional development, and valuable information.
Public Works Outsourced Management 521295 2023 Budget 2024 Budget
$19,415 $19,998
Description
Unit
Measure Qty Unit Cost Total Cost
Corporate
Fund Cost
Contract management for various PW contracts
(concrete and asphalt) Monthly 12 $5,747 $68,959 $19,998
Water Operation Services Hourly TBD $106 $82,400 $0
TOTAL $151,359 $19,998
Outside Litigation 521540 2023 Budget 2024 Budget
$3,038 $6,750
Dues, Memberships, and Subscriptions 522125 2023 Budget 2024 Budget
$4,265 $4,535
Village of Glenview Adopted 2024 Budget
122
Description Qty Unit Cost Total
American Public Works Assoc. (APWA) membership 12 $180 $2,160
Illinois City County Management Association membership 2 $150 $300
International City Management Association membership 2 $150 $300
Illinois Society of Arboriculture 1 $200 $200
Suburban Tree Consortium 1 $600 $600
Illinois Public Works Mutual Aid 1 $275 $275
CDL renewals 5 $70 $350
Illinois Association of State Floodplain Managers membership 1 $80 $80
Illinois GIS Association 1 $70 $70
Urban Regional Information Systems Association (URISA) 1 $200 $200
TOTAL $4,535
Accounts for the cost of express shipping for packages to IDOT and other suppliers. The 2024 budget is based on a
three‐year average and remains flat with the previous year’s budget.
Accounts for the cost to print snow route and utility maps for the use of Public Works staff. The 2024 budget is
based on a three‐year average and remains flat with the previous year’s budget.
Accounts for the purpose of renting equipment to support Village‐owned facilities on an as‐needed basis. Staff
estimates the 2024 budget will be $8,500.
Accounts for work order software licensing. This is a new account in the Public Works budget for 2024.
Accounts for maintenance costs of Village‐owned facilities including, but not limited to, the items in the table below.
The 2024 budget includes anticipated contractual increases and one contractual decrease (TRANE) due to the
services being provided to the Village.
Postage 522145 2023 Budget 2024 Budget
$150 $150
Printing and Publishing 522150 2023 Budget 2024 Budget
$1,200 $1,200
Rentals 522155 2023 Budget 2024 Budget
$8,188 $8,500
Software Licensing 522160 2023 Budget 2024 Budget
$0 $20,000
Building Maintenance 522210 2023 Budget 2024 Budget
$450,840 $461,215
Village of Glenview Adopted 2024 Budget
123
Description Contractor
Contract
Term
Unit
Measure Qty Unit Cost
Total
Cost
Backflow testing
DeFranco
Plumbing
2023‐
2024
Annual
service 1 $3,665 $3,665
Custodial services
Advanced
Cleaning
2023‐
2024 Monthly 12 $18,755 $225,060
Elevator preventative
maintenance Otis Elevator
2020‐
2025 Monthly 12 $450 $5,400
Fire extinguisher inspection Fox Valley Fire
2023‐
2024
Annual
service 1 $24,954 $24,954
Fire systems and security
certification and inspections Fox Valley Fire
2023‐
2024
Annual
service 1 $26,954 $26,954
Generator Preventative
Maintenance
Midwest
Power
2022‐
2025 Monthly 12 $2,106 $25,272
Gun range maintenance and as
needed repairs
Best
Technologies
2023‐
2024 Quarterly 4 $9,401 $37,604
HVAC Preventative Maintenance
Hayes
Mechanical
2023‐
2024
Annual
service 1 $39,100 $39,100
Pest control TBD
Quoted
annually Occurrence 20 $100 $2,000
Uninterrupted power supply
preventative maintenance
Nationwide
Power
2023‐
2024
Annual
service 1 $4,095 $4,095
Trane building automation Trane
2023‐
2026
Annual
service 1 $22,396 $22,396
Building security monitoring Tyco
Annual
contract
Annual
service 1 $21,025 $21,025
Metra Station Maintenance TBD
2023‐
2024
Annual
Service 1 $23,690 $23,690
TOTAL $461,215
Accounts for costs associated with Village‐owned facility repairs. The 2024 budget is based on a three‐year average
and as‐needed projects which include facility painting, window washing, roof repairs, garage door repairs, plumbing
repairs and electrical repairs.
Accounts for the cost of electrical repairs of facilities. The 2024 budget of $500 is based on an average of the
previous three‐years of expenses.
Accounts for maintenance of the scissor lift, air compressors, and all fitness equipment maintenance. The 2024
budget includes anticipated contractual increases.
Building Repairs 522215 2023 Budget 2024 Budget
$95,000 $95,000
Electrical Repairs 522225 2023 Budget 2024 Budget
$500 $500
Equipment Maintenance 522230 2023 Budget 2024 Budget
$49,640 $52,740
Village of Glenview Adopted 2024 Budget
124
Description Contractor
Contract
Term
Unit
Measure Qty Unit Cost
Total
Cost
Scissor Lift
Quoted
annually N/A As needed 1 $1,500 $1,500
Air Compressors
Quoted
annually N/A As needed 2 $750 $1,500
Aerial Work Platform
Maintenance
Three‐year
average N/A As needed 1 $500 $500
Fitness Equipment Maintenance
Direct Fitness
Solutions 2023‐2024 As needed 4 $1,000 $4,000
Garage Door Maintenance ‐
Contract
United Door &
Dock 2022‐2025 As needed 1 $12,000 $12,000
AED Maintenance and Repairs
(managed by Fire)
Three‐year
average N/A As needed 1 $3,000 $3,000
Fountain Maintenance Fountain Pros 2023‐2024 As needed 1 $12,000 $12,000
Inspection and Maintenance for
Cale Parking Machines
Total Parking
Solutions
Through
2024 As needed 1 $18,240 $18,240
TOTAL $52,740
Accounts for the maintenance of Village grounds, such as fence repairs and replacements along with tree and stump
removal. The fence repair services are based on a three‐year average and factor in anticipated contractual increases
for 2024.
Fence Repair
The Village solicited a new contract in 2020 for the contract
years of 2021‐2024. The 2024 budget is based on a three‐
year average, plus as‐needed repairs. The costs are
allocated to multiple funds as shown in the table at right.
Tree and Stump Programs
Staff has developed a six‐year tree program to remove dead and diseased trees and stumps throughout the Village.
Starting in 2020, the Village was separated into six geographic sections (shown below) and trees and stumps are
removed from one section annually. The Village’s tree program includes tree and stump removal, tree trimming,
tree planting, and tree assessments. The Village also receives routine tree and stump removal requests and
emergency tree and stump removal requests via the work order program. An annual tree survey of the next year’s
section is conducted to determine the program costs for the following year. In 2024, staff will be servicing tree and
stump removal, tree trimming and tree planting in section 5 and will be performing tree assessments in section 4.
Tree and Stump Removals
Description 2023 2024
Tree/Stump Removal Program $42,514 $43,789
Tree/Stump Removal Requests $39,731 $40,923
Tree/Stump Emergency Removal Requests $11,002 $11,802
Tree Surveying/Assessments $16,801 $17,305
TOTAL $110,048 $113,819
Grounds Maintenance 522245 2023 Budget 2024 Budget
$173,085 $176,830
Fence Repairs and Replacement
Corporate (95%) $47,500
Water (5%) $2,500
2024 Budget $50,000
Village of Glenview Adopted 2024 Budget
125
Train Station Maintenance
This includes sod and general landscaping at the Village’s two Metra stations, for a total of $15,511.
Accounts for maintenance and repairs to HVAC
equipment, generators, elevators and boilers. The
2024 budget is based on a three‐year average.
Accounts for the maintenance of Village roadways and pavement and thermoplastic marking (see below). This
includes monthly electrical inspections of traffic signals, maintenance of State and County traffic signals, and
disposal of dead animals. The 2024 budget will increase in accordance with rising unit costs with the State and
County.
Description Contractor
Unit
Measure Qty
Unit
Cost
Total
Cost
Maint. of county traffic signals Cook County Quarterly 4 $8,283 $33,132
Maint. of state traffic signals State of Illinois Quarterly 4 $9,196 $36,784
Disposal of dead animals
Saint Francis
Group
Service
request 12 $100 $1,200
Mechanical Repairs 522260 2023 Budget 2024 Budget
$66,000 $72,000
Description 2023 2024
Generator Repair Services $23,000 $25,000
Elevator Repair Services $3,000 $3,000
HVAC Repair Services $23,000 $25,000
Additional Mechanical Repairs $17,000 $19,000
TOTAL $66,000 $72,000
Roadway Maintenance 522280 2023 Budget 2024 Budget
$161,819 $163,855
Village of Glenview Adopted 2024 Budget
126
Description Contractor
Unit
Measure Qty
Unit
Cost
Total
Cost
TOTAL $71,116
Pavement and Thermoplastic Marking
Staff has developed a three‐year program for pavement marking and thermoplastic services. There are 449
crosswalks, 455 stop bars and 791 pavement symbols in the Village of Glenview. High traffic areas (schools, Central
Business District, and the Glen) which represent 10% of the Village need to be replaced annually. The remaining
90% of the Village will be replaced on a three‐year cycle.
Description Contractor
Contract
Term
Unit
Measure Qty Unit Cost
Total
Cost
Thermoplastic services for
high traffic areas
Superior Road
Striping 2023‐2024 Foot 3,045 $5.25 $15,986
Annual thermoplastic service
(three‐year cycle)
Superior Road
Striping 2023‐2024 Foot 9,134 $5.25 $47,953
Pavement marking services
Superior Road
Striping 2023‐2024 Foot 5,000 $2.80 $14,000
Pavement marking services –
Metra stations
Superior Road
Striping 2023‐2024 LS 1 $14,800 $14,800
TOTAL $92,739
Accounts for plowing, hauling, and salting of Village owned public parking lots, residential plowing, and hauling from
the library parking deck. The 2024 budget is based on contract agreements detailed below.
Description Contractor
Contract
Term 2024 Total Cost
Residential Snow Plowing (3 sections)
Landscape Concepts
Management 2023‐2024 $193,682
Hauling from the Library Parking Deck and
Village Facilities (As Needed) Kaplan Paving 2022‐2024 $25,000
Public Parking Lot and Village Facility Snow
Plowing Kaplan Paving 2022‐2024 $200,000
Snow/Ice Control at Metra Stations Kaplan Paving 2022‐2024 $100,000
Residential Snow Plowing (4 sections) Langton 2022‐2024 $414,508
Sidewalk Plowing (2 of 4 Sidewalk Sections) DGO Premium Services 2021‐2024 $130,000
Snow Plowing at the Glen Town Center DGO Premium Services 2022‐2024 $313,814
Snow Hauling at the Glen Town Center DGO Premium Services 2022‐2024 $20,600
Northfield Township Roadway District IGA $31,460
TOTAL $1,429,064
Snow & Ice Maintenance 522285 2023 Budget 2024 Budget
$1,391,459 $1,429,064
Village of Glenview Adopted 2024 Budget
127
Accounts for the costs of pre‐employment tests and
processes for all new hires. The 2024 budget remains flat
with the previous year’s budget.
Accounts for the annual maintenance of the Harms pump station. The 2024 budget is based on a three‐year average
and remains flat from the previous year’s budget.
Accounts for the annual maintenance of the Cunliff Park pump station. The 2024 budget is based on a three‐year
average and remains flat from the previous year’s budget.
Accounts for the hauling of spoil from street sweeping and street excavations and garbage from all village facilities.
Based on a three‐year average of work, 20% of the hauling of spoil is allocated to the Corporate Fund.
Hauling Fund Allocation Table
Hauling of Spoil
Hauling of Spoil ‐
Asphalt
Hauling from Street
Sweeping Total Cost
Corporate (20%) $36,500 $1,350 $26,000 $63,850
Water (70%) $127,750 $4,725 ‐ $132,475
Sanitary (10%) $18,250 $675 ‐ $18,925
2024 Budget $182,500 $6,750 $26,000 $215,250
Description Contractor
Unit
Measure Qty
Unit
Price Total Cost
Corporate
Fund Cost
Hauling of spoil (20%) TBD Tons 600 tons $304 $182,500 $36,500
Hauling of spoil‐ asphalt
(20%) TBD Tons 27 tons $250 $6,750 $1,350
Hauling from street
sweeping & Garbage
Disposal Groot
Average
cost
12 pick‐
ups $2,167 26,000 $26,000
TOTAL $215,250 $63,850
Selections and Promotions 523020 2023 Budget 2024 Budget
$5,000 $5,000
Qty Unit Cost Total
Background Check 10 $200 $2,000
Pre‐Employment Physical 4 $350 $1,400
Job Advertisements 4 $400 $1,600
TOTAL $5,000
Harms Lift Station 524031 2023 Budget 2024 Budget
$3,000 $3,000
Cunliff Park Lift Station 524032 2023 Budget 2024 Budget
$3,000 $3,000
PW Disposal Fees 524040 2023 Budget 2024 Budget
$61,298 $63,850
Village of Glenview Adopted 2024 Budget
128
Locate Subscription
Accounts for the cost associated with locating underground utilities
prior to digging or excavating. The 2024 budget is based on an
annual subscription with JULIE locates.
Locate Services
Accounts for utility locating services performed by a contractor. The
estimated annual cost is $49,028 for the Corporate Fund. The total
budgeted amount is based on a two‐year average. Locate costs are
trending higher due to an uptick in local public and private projects.
Accounts for emergency contractor assistance for storm sewer maintenance and repairs in easements. This account
also includes emergency contractor assistance for maintenance and repairs for the sluice gate which is a sliding gate
that controls the flow of water at Techny basin. The 2024 budget is based on a three‐year average and remains flat
with the previous year’s budget.
Accounts for contractual street sweeping services for roadways and Village‐owned properties. The emergency and
special request sweepings projected are based on the last three years. The 2024 budget includes anticipated
contractual increases.
Sweeping sections Unit Measure Qty Unit Cost
Estimated
Cost
Central Business District Complete sweep 13 $365 $4,745
North and South Parking Decks Complete sweep 1 $4,486 $4,486
State & county roads Complete sweep 1 $4,450 $4,450
Curbed roadways Complete sweep 6 $13,783 $82,698
Uncurbed roadways Complete sweep 5 $3,522 $17,610
Municipal parking lots & properties Complete sweep 4 $1,385 $5,540
Emergency sweeping Hours 12 $193 $2,316
Special request sweepings Hours 29 $166 $4,814
Locates 524046 2023 Budget 2024 Budget
$49,000 $50,778
Locate Subscription Fund
Allocation table
Corporate (20%) $1,750
Water (50%) $4,375
Sanitary (20%) $1,750
Wholesale (10%) $875
2024 Budget $8,750
Locate Services Fund
Allocation table
Corporate (20%) $49,028
Water (50%) $122,570
Sanitary (20%) $49,028
Wholesale (10%) $24,514
2024 Budget $245,140
Stormwater Maintenance 524050 2023 Budget 2024 Budget
$15,000 $15,000
Street Sweeping 524055 2023 Budget 2024 Budget
$126,043 $130,330
Village of Glenview Adopted 2024 Budget
129
Sweeping sections Unit Measure Qty Unit Cost
Estimated
Cost
5% Fixed Rate Increase for final year of
contract
Percentage
Increase ‐ ‐ $3,671
TOTAL $130,330
Accounts for fees paid to the Solid Waste Agency of Northern Cook County (SWANCC) for dumping and disposal.
SWANCC annually calculates the Village’s fee (billed monthly) based on the amount of waste (Committed Tonnage)
multiplied by the Operations and Maintenance Tipping Fee. The 2024 budget is based on an estimated tonnage of
12,026 and a price of $54.56 per ton per SWANCC. The 2024 budget also includes $168,444 for the replacement of
the transfer station roof, which has surpassed its life cycle for replacement.
Staff developed a six‐year program to trim and prune all trees throughout the Village starting in 2020. The Village’s
tree program includes tree and stump removal, tree trimming, tree planting, and tree assessments. Additionally,
the Village receives routine tree trimming requests and emergency tree trimming removal requests via the work
order program. An annual tree survey of the following year’s section is conducted to determine the program costs
for the following year.
Tree Trimming
Description 2023 2024
Tree Trimming Program $115,500 $117,965
Tree Trimming Requests $20,250 $20,858
Tree Trimming Emergency
Removal Requests $4,750 $4,893
Tree Trimming Inspections by
Certified Arborists ‐ $12,000
Diseased Tree Pilot Program ‐ $20,000
Total $140,500 $175,716
Commodities
Accounts for the replacement of major appliances such as stoves, refrigerators and microwaves at Village facilities.
The 2024 budget is based on a three‐year average and remains flat with the previous year’s budget.
SWANCC Dumping Fees 524065 2023 Budget 2024 Budget
$640,498 $824,583
Tree Trimming 524155 2023 Budget 2024 Budget
$140,500 $175,716
Appliances 531015 2023 Budget 2024 Budget
$2,000 $2,000
Village of Glenview Adopted 2024 Budget
130
Asphalt material
Accounts for the cost of hot patch
and cold patch asphalt used to fill
potholes in roadways. Hot patch is
a more permanent fix to potholes
and requires excavating to address
the underlying problem that
caused the pothole. Cold patch is
used to temporarily fill potholes as
a “quick fix.” Below is the amount
of hot patch and cold patch that
has been used since 2017. Staff anticipates the 2024 asphalt budget to increase in accordance with the previous
year’s budget numbers due to factors affecting supply and demand.
Asphalt repair services
Accounts for asphalt repair services performed by a contractor. This
work includes the contractor purchasing asphalt and repairing
roads that are requested by Village staff. The estimated annual cost
is $64,000 for the Corporate Fund.
Accounts for contractual services to repair and replace concrete related to public property. The 2024 budget
increase can be attributed to contractual increases stemming from factors affecting supply and demand.
Asphalt 531020 2023 Budget 2024 Budget
$77,420 $80,837
Asphalt Fund Allocation Table
Corporate
(30%)
Water
(60%)
Sanitary
(10%)
2024
Budget
Hot patch‐ binder $991 $1,982 $331 $3,304
Hot patch ‐ surface $1,566 $3,132 $522 $5,220
Cold patch
$14,280 (40%
Corporate) $21,420 ‐ $35,700
Total cost $16,837 $26,534 $853 $44,224
Hot Patch – Binder
Tons
Unit
Cost Total
2017 361 $43 $15,552
2018 390 $50 $19,500
2019 250 $47 $11,750
2020 120 $47 $5,640
2021 60 $47 $2,820
2022 59 $48 $2,820
2023 59 $55 $3,245
2024 59 $56 $3,304
Hot Patch – Surface
Tons
Unit
Cost Total
2017 634 $47 $29,798
2018 585 $54 $31,590
2019 350 $50 $17,500
2020 180 $50 $9,000
2021 90 $50 $4,500
2022 87 $52 $4,500
2023 87 $60 $5,220
2024 87 $60 $5,220
Cold Patch
Tons
Unit
Cost Total
2017 230 $122 $28,060
2018 237 $135 $32,095
2019 200 $144 $28,800
2020 210 $144 $30,240
2021 210 $144 $30,240
2022 229 $132 $30,240
2023 230 $140 $32,200
2024 210 $170 $35,700
Asphalt Repair Services Fund
Allocation table
Corporate (30%) $64,000
Water (60%) $128,000
Sanitary (10%) $21,333
2024 Budget $213,333
Concrete 531021 2023 Budget 2024 Budget
$283,506 $371,592
Village of Glenview Adopted 2024 Budget
131
Concrete Repair Fund Allocation Table
Corporate
(65%) Water (32%) Sanitary (3%)
2024
Budget
Sidewalk $98,292 $48,390 $4,537 $151,219
Curb $32,068 $15,787 $1,481 $49,336
Driveway $12,732 $6,268 $588 $19,588
Pavement Patch $80,493 $39,627 $3,715 $123,835
Utility Restoration $73,007 $35,942 $3,370 $112,319
Sealing Decorative Pavement
(100% Corporate Fund) $75,000 ‐ ‐ $75,000
Total $371,592 $146,014 $13,691 $531,297
Staff has developed a twelve‐year program to repair and maintain sidewalks and curbs within the Village’s limits.
Generally, two years is spent inspecting and completing repairs in each section. To date Sections 1, 2, and 3 are
complete and work is underway in Section 4 (2023‐2024).
Sidewalk Repair
Program Type Total
Section survey‐based $110,741
Work Order $40,478
TOTAL $151,219
Curb Repair
Program Type Total
Section survey‐based $35,831
Work Order $13,505
TOTAL $49,336
Driveway Repair
Program Type Total
Work Order $19,588
Pavement Patch
Program Type Total
Work Order $123,835
Village of Glenview Adopted 2024 Budget
132
Accounts for calcium chloride, organic
accelerator, and repairs to the
calcium chloride tank. The Village will
be continuing the use of organic
accelerator for 2024 de‐icing
operations as it is more
environmentally friendly however,
calcium chloride is kept on hand for
more severe events. The 2024 budget
increase can be attributed to an increase in unit costs as well as purchasing more gallons of calcium chloride.
Accounts for the purchase of rock salt for Village roadways. The charts below show historical purchases each snow
season and the salt inventory from the 2015/2016 season through the 2023/2024 season.
Utility Restoration Repair
Program Type Total
Work Order $112,319
Liquid De‐Icing 531045 2023 Budget 2024 Budget
$21,390 $27,210
Description
Unit
measure Qty Unit Cost
Total
Cost
Calcium Chloride Gallons 9,000 $0.69 $6,210
Organic
Accelerator Gallons 10,000 $2.00 $20,000
Equipment repair As Needed 1 $1,000 $1,000
TOTAL $27,210
Salt 531047 2023 Budget 2024 Budget
$436,145 $418,520
Vendor Tons Unit Cost Total Cost
2016
Compass
Minerals 1,366.09 $69.42 $392,228
Morton Salt 5,077.58 $58.57
2017
Compass
Minerals 1,024.52 $45.05 $160,835
Morton Salt 1,892.11 $60.61
2018
Cargill 998.65 $73.75
$284,978 Compass
Minerals 2,539.47 $45.04
Morton Salt 1,593 $60.86
2019
Compass
Minerals 3,640 $45.04 $211,612
Morton Salt 783.21 $60.86
2020 Lake County 2,373.14 $63.90 $356,941 State of Illinois 2,514.98 $81.63
2021 Lake County 1,971 $66.79 $369,186 State of Illinois 2,910 $81.63
2022 Lake County 2,404 $68.46 $399,523 State of Illinois 2,808 $83.67
2023 Lake County 2,500 $77.87 $436,145 State of Illinois 3,000 $80.49
2024 Lake County 2,000 $81.76 $418,520 State of Illinois 3,000 $85.00
Village of Glenview Adopted 2024 Budget
133
2916
5131
4423
4888
4881
5212
5500 5000
2000
2500
3000
3500
4000
4500
5000
5500
6000
2017 2018 2019 2020 2021 2022 2023 2024
Budget
Salt Purchases by Year
*Storage capacity = 2,500 tons
Accounts for fuel for seven diesel generators and additives for Fire Station 6, Fire Station 8, the Municipal Center,
and Public Works. The 2024 budget is based on a three‐year average of expenditures.
Accounts for the office supplies used by the Public Works Department and the GIS Division. This account consists of
office supplies (pens, staples, etc.), coffee, copy paper, ink cartridges, and paper for the plotter printer. The 2024
budget is based on a three‐year average and remains flat with the previous year’s budget.
Accounts for supplies needed for janitorial services to Village facilities such as light bulbs, paper products, and
sanitation supplies for Police, Village Hall, and Public Works. The 2024 budget is based on a three‐year average of
expenditures.
Salt Inventory
2023/2024 Snow & Ice Season 2024/2025 Snow & Ice Season
Date Amount Date Amount
Beginning Inventory 11/1/2023 2,500 tons 11/1/2024 2,500 tons
Plus: Salt Purchases 01/2024 +5,000 tons 01/2025 +5,000 tons
Less: Est. Usage 11/2023 – 04/2024 ‐5,000 tons 11/2024 – 04/2025 ‐5,000 tons
Est. Ending Inventory* 4/30/2024 2,500 tons 4/30/2025 2,500 tons
Fuel 531100 2023 Budget 2024 Budget
$10,000 $5,500
General Office Supplies 531110 2023 Budget 2024 Budget
$10,000 $10,000
Janitorial Supplies 531125 2023 Budget 2024 Budget
$51,420 $53,500
Village of Glenview Adopted 2024 Budget
134
Accounts for the purchase and delivery services for limestone material (crushed aggregate also referred to as CA‐
7) which is used by Village staff for property restorations.
Accounts for topsoil and sand used for property restorations.
Accounts for the cost of natural gas to heat Village facilities. The 2024 budget is based on a four‐year average. The
Village pays for natural gas at the Municipal Center, all five fire stations, Public Works, and the Village’s Stormwater
Lift Stations. Natural gas production has kept pace with rising demand; however, the national market price of
natural gas continues to decrease. Given the unstable supply and demand of natural gas, prices are expected to
continue to fluctuate in FY 2024.
Limestone (CA‐7) 531135 2023 Budget 2024 Budget
$7,052 $7,262
Limestone Purchases
Tons used Unit Cost Total cost
2017 3,518 $18.87 $66,401
2018 4,259 $19.17 $81,647
2019 4,250 $16.30 $69,275
2020 4,200 $16.30 $68,460
2021 4,200 $16.30 $68,460
2022 4,200 $16.30 $68,460
2023 4,200 $16.79 $70,518
2024 4,200 $17.29 $72,618
Limestone Fund Allocation
Fund Amount
Corporate (10%) $7,262
Water (80%) $58,094
Sanitary (10%) $7,262
2024 Budget $72,618
Topsoil 531136 2023 Budget 2024 Budget
$1,581 $1,626
Topsoil Purchases
21‐ton truckload
used Unit Cost Total cost
2017 48 $385 $18,479
2018 35 $410 $14,357
2019 38 $400 $15,200
2020 38 $400 $15,200
2021 38 $404 $15,352
2022 38 $404 $15,352
2023 38 $416 $15,808
2024 38 $428 $16,264
Topsoil Fund Allocation
Fund Amount
Corporate (10%) $1,626
Water (80%) $13,012
Sanitary (10%) $1,626
2024 Budget $16,264
Natural Gas 531145 2023 Budget 2024 Budget
$283,603 $178,888
Village of Glenview Adopted 2024 Budget
135
Accounts for supplies for maintenance of facilities such as storage units, repair parts and replacement of fitness
equipment, light bulbs, paint and supplies, and moving supplies. The 2024 budget is based on a three‐year average.
Description Justification Total Cost
Street lighting repair parts Three‐year average $56,000
Storm sewer parts and supplies Three‐year average $22,000
Repair and replacement of fitness
equipment Three‐year average $3,800
Hardware and small tools for facilities
repairs Three‐year average $8,000
Hardware and small tools for streets,
forestry and water and sewer operations Three‐year average $10,000
Equipment parts, supplies and tools for
plumbing, HVAC and electrical repairs Three‐year average $17,500
Supplies to support operations for Lake
Glenview Three‐year average $3,000
Electronic Listening Equipment (Locator) Quote $8,000
Metra station repair parts and supplies Three‐year average $2,500
TOTAL $130,800
Accounts for the cost of new and replacement residential refuse carts and lids. The 2024 budget is based on a
three‐year average and remains flat with the previous year’s budget.
$90,596 $97,924 $83,004 $78,007 $80,017 $99,350
$208,694
$154,792
$178,888
$0
$50,000
$100,000
$150,000
$200,000
$250,000
2016 2017 2018 2019 2020 2021 2022 2023
Estimate
2024 Budget
Natural Gas Purchases by Year
Operational Supplies 531155 2023 Budget 2024 Budget
$126,987 $130,800
Refuse Carts 531186 2023 Budget 2024 Budget
$79,670 $79,670
Village of Glenview Adopted 2024 Budget
136
Accounts for cost of safety upgrades, supplies, or minor repairs based on the Safety Committee recommendations.
This account also includes prescription safety glasses (per the Public Works Collective Bargaining Agreement), first
aid kits and supplies, gloves, protective eyewear, disinfectant supplies, barricades, traffic cones, and high visibility
safety vests. The 2024 budget is based on a three‐year average.
Accounts for materials for street sign repairs and replacement including posts, anchors, sign blanks, and reflective
paper. The 2024 budget is based on a three‐year average.
Accounts for traffic calming devices and supplies such as batteries and thermoplastic. The 2024 budget is based on
a three‐year average and remains flat with the previous year’s budget.
Accounts for the uniform and boot allowances for certain Public Works employees. These costs are split evenly
between the Corporate and Water Funds.
# of
Employees Unit Cost Total cost
MEO uniform and boot allowance 20 $450 $9,000
Supervisor uniform and boot allowance 5 $476 $2,380
Superintendent uniform and boot allowance 1 $300 $300
Field Inspectors uniforms and boot allowance 1 $476 $476
Other Village apparel for department staff As needed $4,372 $4,372
TOTAL $16,528
CORPORATE FUND TOTAL $9,200
Accounts for electricity for streetlights. This is a contract bid through the Northern Illinois Municipal Electric
Collaborative. Staff projects the annual budget based on a three‐year average.
Safety Equipment 531205 2023 Budget 2024 Budget
$7,520 $7,830
Signs – Street & Traffic 531210 2023 Budget 2024 Budget
$14,500 $15,000
Traffic Control Supplies 531225 2023 Budget 2024 Budget
$1,000 $1,000
Uniforms/Shoes 531230 2023 Budget 2024 Budget
$7,078 $9,200
Electricity 531235 2023 Budget 2024 Budget
$299,500 $229,500
Village of Glenview Adopted 2024 Budget
137
This item includes electricity for the Echo Lane lift station, the Harms Road pump station and the following
streetlights:
Accounts for the cost of yard waste stickers. Stickers are resold to residents for proper disposal of landscaping
waste. Staff will be purchasing more yard waste stickers in 2024.
Accounts for mailbox replacements and special event costs for decorations. The 2024 budget increased due to the
need to purchase additional seasonal banners and banner arms in the Glen Town Center and Central Business
District. This account also includes funds for the new year‐round pole wrapping lights in Downtown.
$127,672 $122,502 $118,940 $127,000
$108,849
$97,070
$137,507
$193,794
$229,500
$0
$50,000
$100,000
$150,000
$200,000
$250,000
2016 2017 2018 2019 2020 2021 2022 2023
Estimate
2024 Budget
Electricity Purchases by Year
Streetlight Locations:
Buttonwood and Swainwood
Harrison and Lehigh
Old Willow Road (siren)
Waukegan Road and Golf Road
Lehigh Avenue and Chestnut Avenue
Greenwood Road and Lake Avenue
Compass Road and Lehigh Avenue
Lake Avenue and Milwaukee Avenue
Huber Lane and Lake Avenue
Harrison Street and Lehigh Avenue
Yard Waste Stickers 531255 2023 Budget 2024 Budget
$4,500 $3,450
Other Supplies/Tools 535050 2023 Budget 2024 Budget
$114,480 $203,509
Village of Glenview Adopted 2024 Budget
138
Description Justification Qty Unit Cost Total cost
Materials for the repair and
replacement of mailboxes (posts,
screws, etc.) Three‐year average N/A N/A $1,000
Mailbox replacement reimbursement Three‐year average 10 $40 $400
Holiday decorations (i.e. wreaths,
replacement lights, banners, etc.) Contracted rate N/A N/A $32,109
New Downtown lights (pole
wrapping) Contracted rate N/A N/A $7,500
Gator Bags As Needed 50 $50 $2,500
Seasonal banners
CBD and GTC – new
banners 4 $40,000 $160,000
TOTAL $203,509
Other Charges
Accounts for meals related to shift work during major weather events ($1,700) and I‐pass replenishment ($250).
The 2024 budget remains flat with the previous year’s budget.
Accounts for employee development and professional development in specific areas. The training not only
enhances the employees’ career but maintains and develops additional skills for the benefit of the organization and
the residents served.
Professional seminars and management training include courses for administrative staff including snow and ice
control, maintaining asphalt pavements, and labor and employee relations. The Annual Professional Safety Training
is from the Village's safety consultant. This is done on an annual basis to maintain skills and compliance with industry
safety standards.
Qty
Unit
Training
Cost
Subtotal
Training
Cost
Unit
Travel
Cost
Subtotal
Travel
Cost
Total Travel &
Training Cost
American Public Works Association
conference attendees 20 $45 $900 ‐ ‐ $900
American Public Works Association
conference competitors 5 $75 $375 ‐ ‐ $375
Annual Professional Safety Training 5 $1,500 $7,500 ‐ ‐ $7,500
Illinois Public Service Institute (three‐
year program) 2 $975 $1,950 $775 $1,550 $3,500
International Association State
Floodplain Management Conference 1 $550 $550 $50 $50 $600
ILCMA Winter/Summer Conference 2 $300 $600 ‐ ‐ $600
Other Expenses 540190 2023 Budget 2024 Budget
$1,965 $1,950
Training 540300 2023 Budget 2024 Budget
$12,600 $13,775
Village of Glenview Adopted 2024 Budget
139
Qty
Unit
Training
Cost
Subtotal
Training
Cost
Unit
Travel
Cost
Subtotal
Travel
Cost
Total Travel &
Training Cost
Illinois Public Works Mutal Aid
Network 2 $150 $300 ‐ ‐ $300
TOTAL $12,175 $1,600 $13,775
Accounts for travel expenses associated with local meetings. Staff estimates 2024 expenditures to remain flat with
the previous year’s budget.
Capital Outlay
Accounts for the purchase of approximately 550 trees at an average cost of $300 per tree to replace dead or
diseased parkway trees throughout the Village. This funding also supports resident requests for new parkway trees
in areas where gaps exist.
The Village’s tree program includes tree and stump removal, tree trimming, tree planting, and tree assessments.
Staff developed a six‐year programmatic approach to the tree program that started in FY 2020.
Interfund Charges
Accounts for charges from the Capital Equipment Replacement Fund (CERF) for future replacement of vehicles and
equipment used by the Public Works department. The total CERF annual charges are calculated based on
the Village’s policy of maintaining a fund balance of 37% of accumulated reserves. Each fund’s charges are
determined by their share of the total reserves.
Accounts for charges from the Facility Repair and Replacement Fund (FRRF) which sets aside resources for the major
repairs and replacement of Village building components. The 2024 budget increased due to the addition of the
History Center to the FRRF schedule. Through a service agreement with the nonprofit Glenview History Center and
the Glenview Public Library, the Village will be providing maintenance and ongoing upkeep of the Farmhouse
Museum and Hibbard Library at 1121 Waukegan Road, similar to what currently occurs at other Village facilities.
These repairs in the 10‐year plan increased the FRRF Charges by $362,000 for 2024.
Travel Reimbursement 540310 2023 Budget 2024 Budget
$1,500 $1,500
Tree Planting Program 550150 2023 Budget 2024 Budget
$150,000 $165,000
CERF Charges 560010 2023 Budget 2024 Budget
$410,712 $472,225
FRRF Charges 560040 2023 Budget 2024 Budget
$28,818 $462,099
Village of Glenview Adopted 2024 Budget
140
Accounts for charges from the Municipal Equipment Repair Fund (MERF) for maintenance and repair of Public
Works fleet.
MERF Charges 560090 2023 Budget 2024 Budget
$490,821 $457,520
Village of Glenview Adopted 2024 Budget
141
Police Department
The Police Department provides quality law enforcement services to residents and businesses in a safe
and secure environment that fosters a sense of security. It is the mission of the Glenview Police
department to protect life and property, to enforce state laws and local ordinances, and to provide
services and assistance to residents and visitors of Glenview in a professional and courteous manner.
Department
Priorities
Public Safety factors and the new Special Response Team initiative. It's
very important to understand how the public perceives safety in their
community.
It's essential to stay in the loop on officer training due to state statute and
mandates. These type of trainings keeps the officers' law enforcement
certification current.
Community traffic management helps address traffic issues and concerns
expressed by residents. All traffic calming devices are in use full-time.
The department is always looking for new ways to engage with the public
through our Community Relations Unit. This would include social media,
Citizen's Police Academy, and National Night Out.
2023 Accomplishments
•A newly formed Safety Response Team designed to improve community event
safety and establish emergency response protocols in the event of a
community-wide emergency
•Continued focus on meeting newly implemented Safe-T Act training mandates
•Addition of a Police utility vehicle to use for public events, search and rescue,
rescue in unpaved areas such as forest preserve, standard patrol, and
transportation of emergency materials and supplies
•Continued use of the Axon body-worn/in-car video system and the Flock
Safety System
•Implementation of new School Resource Officers at three Glenview
elementary schools
Village of Glenview Adopted 2024 Budget
142
Goal Performance Measures 2022
Actual
2023
Target
2023
Proj.
2024
Target Strategic Priority
5
Use of traffic calming devices
20 18 35 38
5
Officer initiated non-traffic
activities – includes
citizen/business contacts through
walk & talks, directed patrols,
premise checks, residential/foot
patrols, extra watch, and
house/vacation checks
18,284 19,198 18,955 19,902
5
Number of residents that
participated in Child Safety Seat
Program
93 100 100 110
-2024 Goals
•Seeking Illinois Department of Transportation grant award of $77,640
•Public safety measures, such as the Safety Response Team, bicycle unit, Axon police vehicle mobile
video system update, Flock Safety System, drone operation, and medipac for emergency responses
•Hosting of in-house training to satisfy scenario-based requirement mandates by the Safe-T Act
•Police motorcycle operator training
•Community events, such as safety drills, touch-a-truck, Citizen's Police Academy, Illinois Special
Olympics Cop on Top and Torch Run, and National Night Out
Vill
a
g
e
M
a
n
a
g
e
m
e
n
t
Tea
m
G
o
a
l
s
•1. Continue efforts to implement and build upon
the Community Engagement Strategic Plan
•2. Continuously improve the customer, business
owner, and general public's experience when
interacting with the Village of Glenview
•3. Recruit, retain, and train high quality talent
•4. Advocate for residents and businesses to
experience a high quality of life
•5. Enhance the community as a desireable place for
residents, business owners, customers, and visitors
Strategic
Priorities
Fiscal
Sustainability
Infrastructure
Investment
Challenge the
Status Quo
Commitment to
Customer Service
Village of Glenview Adopted 2024 Budget
143
Goal Performance Measures 2022
Actual
2023
Target
2023
Proj.
2024
Target Strategic Priority
5
Selective enforcement efforts at
school zones, hazardous
intersections, and speeding “hot
spots”
3,677 3,860 3,335 3,501
5
Missing person cases referred to
Detective Bureau within 2-hours
of receipt
17 22 16 17
5
Number of domestic violence
victims supported/assisted within
24-hours of notification
31 20 24 25
Village of Glenview Adopted 2024 Budget
144
Police Department Summary
Police Department
2022
Actual
2023
Budget
2023
Estimate
2024
Budget
2024 Bud.
vs.
2023 Bud.
Operating Expenditures
Personnel 17,088,511 19,603,571 18,202,452 19,981,458 377,887
Contractual 701,516 1,061,911 1,152,586 1,166,951 105,040
Commodities 133,205 201,130 164,950 226,112 24,982
Other Charges 3,997,187 4,033,804 3,968,213 4,584,638 550,834
Capital Outlay 829 131,000 175,689 40,602 (90,398)
Total Operating Expenditures 21,921,248 25,031,416 23,663,890 25,999,761 968,345
Other Expenditures
Interfund Charges 570,429 656,226 716,654 664,950 8,724
Total Other Expenditures 570,429 656,226 716,654 664,950 8,724
Total Expenditures 22,491,677 25,687,642 24,380,544 26,664,711 977,069
Funding Sources
Corporate Fund 15,835,585 18,286,192 17,434,277 19,455,661 1,169,469
Police Special Fund 829 5,650 5,650 5,650 ‐
Commuter Parking Fund 21,176 ‐ ‐ ‐ ‐
Police Pension Fund 6,634,087 7,395,800 6,940,617 7,203,400 (192,400)
Total Funds Sources 22,491,677 25,687,642 24,380,544 26,664,711 977,069
73.0% of the Police Department's 2024 expenditures are budgeted in the Corporate Fund.
These expenditures are broken out into the categories shown below.
Detail can be found on the following pages.
All Funds
Total
Corporate,
73.0%
All Other Funds,
27.0%
66.9%
23.5%
4.8%
3.4%
1.2%
0.2%
All Other Funds
Personnel
Other Charges
Contractual
Interfund Charges
Commodities
Capital Outlay
Co
r
p
o
r
a
t
e
Fu
n
d
Funding Sources ‐2024 Budget
Village of Glenview Adopted 2024 Budget
145
Police Department Summary
Police
2022
Actual
2023
Budget
2023
Estimate
2024
Budget
2024 Bud.
vs.
2023 Bud.
Personnel 10,574,819 12,397,871 11,472,326 13,001,458 603,587
Contractual 559,943 871,811 942,095 943,551 71,740
Commodities 133,205 201,130 164,950 226,112 24,982
Other Charges 3,997,188 4,028,154 3,962,563 4,578,988 550,834
Capital Outlay ‐ 131,000 175,689 40,602 (90,398)
Interfund Charges 570,429 656,226 716,654 664,950 8,724
Police Total 15,835,584 18,286,192 17,434,277 19,455,661 1,169,469
2024 Operating Expenditure Budget ‐ Corporate Fund
Community Development 6,245,655
Fire 23,456,361
Management Services 25,525,741
Police 19,455,661
Public Works 10,174,057
Transfers Out 9,251,071
Total 94,108,546
Corporate Fund
‐
2,000,000
4,000,000
6,000,000
8,000,000
10,000,000
12,000,000
14,000,000
Personnel Contractual Commodities Other Charges Capital Outlay Interfund
Charges
2024 Budget vs 2023 Estimate
2024
Budget
2023
Estimate
Community
Development
6%
Fire
25%
Management
Services
27%
Police
21%
Public Works
11%Transfers Out
10%
Village of Glenview Adopted 2024 Budget
146
Police Department Line Item Budget
Police
2022
Actual
2023
Budget
2023
Estimate
2024
Budget
2024 Bud.
vs.
2023 Bud.
Personnel
511110 ‐ Regular Salaries 8,199,839 9,549,896 8,888,089 9,912,072 362,176
511120 ‐ Part Time Salaries ‐ 150,000 ‐ 150,000 ‐
511210 ‐ Overtime Salaries 581,445 600,000 585,000 600,000 ‐
511225 ‐ Reimbursed Overtime Salaries 26,689 72,000 62,000 70,000 (2,000)
511230 ‐ Holiday Pay 345,488 340,733 305,911 344,669 3,936
511240 ‐ Longevity Pay 58,141 69,041 65,762 72,578 3,537
511270 ‐ Vacation Payout 42,379 40,000 31,663 40,000 ‐
511280 ‐ Sick Payout 1,882 4,000 1,953 77,558 73,558
512110 ‐ Deferred Comp 5,712 5,915 5,929 6,137 222
514110 ‐ FICA Payments 157,675 201,250 170,023 212,627 11,377
514210 ‐ IMRF Payments 43,690 40,103 30,163 48,125 8,022
514410 ‐ Health Insurance 1,111,403 1,323,433 1,323,433 1,464,692 141,259
515300 ‐ Incentives And Recognition 476 1,500 2,400 3,000 1,500
Total Personnel 10,574,819 12,397,871 11,472,326 13,001,458 603,587
Contractual
521230 ‐ Medical Services 6,353 20,400 7,900 17,400 (3,000)
521290 ‐ Other Professional Service 122,294 157,849 152,000 151,963 (5,886)
521405 ‐ Crossing Guard Services 327,966 362,330 368,000 382,330 20,000
521540 ‐ Outside Litigation 28,756 15,000 56,000 15,000 ‐
522125 ‐ Dues, Memberships, Subscriptions 4,128 5,183 3,500 5,201 18
522140 ‐ Pagers And Radio 34,502 36,500 37,745 46,148 9,648
522145 ‐ Postage 23 250 250 250 ‐
522150 ‐ Printing And Publishing 1,501 4,975 4,000 4,350 (625)
522160 ‐ Software Licensing ‐ 31,205 31,000 30,175 (1,030)
522230 ‐ Equipment Maintenance 8,636 166,635 224,000 219,250 52,615
522295 ‐ Vehicle Eqpt Maintenance & Rep 1,346 6,600 2,700 6,600 ‐
523020 ‐ Selections & Promotions 24,438 64,884 55,000 64,884 ‐
Total Contractual 559,943 871,811 942,095 943,551 71,740
Commodities
531010 ‐ Ammunition 7,926 10,000 10,000 15,000 5,000
531030 ‐ Batteries (Specialized)‐ 5,300 1,500 2,600 (2,700)
531110 ‐ General Office Supplies 727 950 950 1,100 150
531140 ‐ Meeting Supplies 1,595 2,300 3,500 2,500 200
531230 ‐ Uniforms/Shoes 90,323 122,700 90,000 139,784 17,084
535050 ‐ Other Supplies/Tools 32,634 59,880 59,000 65,128 5,248
Total Commodities 133,205 201,130 164,950 226,112 24,982
Other Charges
540240 ‐ Pension Expense 3,917,252 3,849,959 3,849,959 4,331,794 481,835
540300 ‐ Training 73,813 167,855 105,000 221,114 53,259
540320 ‐ DUI Court Fine Expenditures 6,123 10,340 7,604 26,080 15,740
Total Other Charges 3,997,188 4,028,154 3,962,563 4,578,988 550,834
Capital Outlay
550015 ‐ Machinery & Equipment ‐ 131,000 131,000 40,602 (90,398)
550025 ‐ Vehicles ‐ ‐ 44,689 ‐ ‐
Capital Outlay Total ‐ 131,000 175,689 40,602 (90,398)
Interfund Charges
560010 ‐ CERF Charges 240,362 389,800 389,800 383,301 (6,499)
560090 ‐ MERF Charges 321,567 266,426 325,879 281,649 15,223
560095 ‐ MERF‐Accident Charges 8,500 ‐ 975 ‐ ‐
Total Interfund Charges 570,429 656,226 716,654 664,950 8,724
Police Total 15,835,584 18,286,192 17,434,277 19,455,661 1,169,469
Corporate Fund
Village of Glenview Adopted 2024 Budget
147
Personnel Expenditures
Accounts for the salary expense for police officers per the Police Union contract and full‐time non‐union Police
Department employees allocated to the Corporate Fund. The 2024 budget includes a 3.50% merit pay increase and
merit bonuses for non‐union positions, as well as a 2.25% increase for union positions hired before 7/15/2014 and
a 3.50% increase for union positions hired after 7/15/14. The 2024 budget also includes the allocation of resources
for increased social worker related needs and the continued enhanced safety initiatives for the community. One
position will temporarily backfill a position for an officer currently on miliary leave for over a year. Upon the officer’s
return from active duty the position will be removed through attrition.
Position Corporate Fund
Police Chief 100%
Deputy Police Chief 100%
Executive Assistant 100%
(4)Police Commanders 100%
(12)Police Sergeants 100%
(59)Police Officers 100%
Property Evidence Officer 100%
(2)Public Service Officers 100%
(2)Social Workers 100%
Accounts for the estimated salaries for part‐time police officers. This program was budgeted in 2023, 2022, and
2021, but has not been pursued yet due to other department priorities. The plan is to explore this program in 2024.
Accounts for overtime salaries for
non‐exempt Police Department
employees which primarily results
from the commitment to maintain
appropriate staffing levels.
Overtime pay is also an essential
element in sustaining the minimum
number of personnel during
unscheduled occurrences.
Examples of such circumstances
include sick time, officer injury,
unforeseen court delays, etc.
Furthermore, overtime is
unavoidable due to ongoing
investigations, mandatory court appearances, training, vacations, and incidents that may take place towards the
end of an officer’s shift. The overtime trend from 2020‐2024 is as follows:
Regular Salaries 511110 2023 Budget 2024 Budget
$9,549,896 $9,912,072
Part Time Salaries 511120 2023 Budget 2024 Budget
$150,000 $150,000
Overtime Salaries 511210 2023 Budget 2024 Budget
$600,000 $600,000
460,000
480,000
500,000
520,000
540,000
560,000
580,000
600,000
2020 Act. 2021 Act. 2022 Act. 2023 Proj. 2024 Budget
509,374
549,489
580,772 585,000
600,000
Overtime $
Village of Glenview Adopted 2024 Budget
148
Accounts for the overtime salary
expense expected to be covered and
reimbursed by outside parties that have
requested police presence for their
event. The costs in 2020‐2022 are lower
due to events being limited during the
pandemic. The overtime trend from
2020‐2024 is shown to the right:
Accounts for the costs of 96 hours of holiday pay for fifty‐nine (59) Police Officers in accordance with the Police
Union Contract and 56 hours of holiday pay for twelve (12) Sergeants at their base hourly rate.
Longevity amounts are paid to Police Officers per the union contract with 7 or more years of service (27 employees)
and Police Department non‐union non‐exempt employees per the employee handbook with 7 or more years of
service hired prior to 7/17/2012 (13 employees). Longevity amounts are included in union contracts and the
employee handbook at a specific point in time and are increased annually based on the annual September change
in CPI. The estimated change in CPI is 1.7% based on current trends. Longevity is allocated across funds in the same
proportions as regular salaries. The 2024 budget increased due to salary increases.
Accounts for the vacation time compensation paid to Police Department employees for a certain number of accrued
and unused vacation hours in accordance with the Police Union contract and the Employee Handbook. The 2024
budget is based on a review of actual program participation over the last few years.
Accounts for the sick time compensation paid to Police Department employees for a certain number of accrued and
unused sick hours in accordance with the Police Union contract and the Employee Handbook. In 2024, the Village
is implementing a new sick time payout plan. Expenditures are anticipated to increase as a result of this program,
however, the program will significantly reduce the Village’s end of service sick leave payout liability.
Reimbursed Overtime 511225 2023 Budget 2024 Budget
$72,000 $70,000
Holiday Pay 511230 2023 Budget 2024 Budget
$340,733 $344,669
Longevity 511240 2023 Budget 2024 Budget
$69,041 $72,578
Vacation Payout 511270 2023 Budget 2024 Budget
$40,000 $40,000
Sick Payout 511280 2023 Budget 2024 Budget
$4,000 $77,558
0
20,000
40,000
60,000
80,000
2020 Act. 2021 Act 2022 Act 2023 Proj 2024
Budget
10,391
26,293 26,689
62,000 70,000
Reimbursed Overtime $
Village of Glenview Adopted 2024 Budget
149
Accounts for the deferred compensation paid to the Police Chief at 3% of base salary.
Accounts for the employer FICA (Social Security (6.2%) and Medicare (1.45%)) payments applied to the FICA wages
(salaries, longevity, vacation and sick payout, deferred compensation, and auto allowance). All Police Department
employees are subject to Medicare while non‐sworn employees are subject to Social Security in addition to
Medicare.
Accounts for the employer’s share of the Illinois Municipal Retirement Fund (IMRF) Pension Contributions. The 2024
employer rate is 7.58% of IMRF wages which include salaries, OT wages, vacation and sick payout, longevity and
deferred compensation. The 2024 rate is only 2.57% higher than the 2023 rate of 7.39%.
Accounts for the employer portion of health insurance, dental insurance, and opt‐out incentives for eligible Police
Department participants. The Village offers employees a choice between two health insurance plans which include
an HMO option and a PPO option. For 2024, HMO rates are increasing 9.44% and PPO rates are increasing 10.35%.
Accounts for the expenses associated with police academy graduations, retirements, promotions, and
bereavement. The account reflects an increase of $1,500 due to a higher number of projected retirement gifts and
a higher trend in the past couple of years in bereavement acknowledgements.
Contractual Expenditures
Accounts for hospital medical services for prisoners, quadrennial police physicals exam program with stress test,
and the annual Northern Illinois Police Alarm System (NIPAS) member physicals as provided for in the Union
Contract and Employee Handbook. Quantity for the number of physicals varies annually depending on the number
of officers scheduled for their quadrennial/NIPSA physical.
Description Qty Unit Cost Total
Hospital medical services for prisoners 1 $1,000 $1,000
Deferred Compensation 512110 2023 Budget 2024 Budget
$5,915 $6,137
FICA Payments 514110 2023 Budget 2024 Budget
$201,250 $212,627
IMRF Payments 514210 2023 Budget 2024 Budget
$40,103 $48,125
Health Insurance 514410 2023 Budget 2024 Budget
$1,323,433 $1,464,692
Incentives and Recognition 515300 2023 Budget 2024 Budget
$1,500 $3,000
Medical Services 521230 2023 Budget 2024 Budget
$20,400 $17,400
Village of Glenview Adopted 2024 Budget
150
Quadrennial Police physical program – with stress test 13 $1,000 $13,000
Lead testing for Range Officers (HR) 7 $200 $1,400
Annual NIPAS Physical 2 $1,000 $2,000
TOTAL $17,400
Accounts for the service fees of outside firms and agencies that support the work of the Police Department. This
account reflects a total decrease of $5,886. Th e most notable increase is $5,100 to the Northeastern Illinois
Regional Crime Laboratory (NIPCL) due to vendor price increase for lab services provided. In addition to other minor
increases due to vendor upsurge, there is reduction in costs with the deletion of Michael Lee Photography for a
$4,300 decrease for update of the department staff photo completed in 2023. There was also the removal of the
Evaluation and Count of Property Room Inventory for $8,500. The last evaluation was completed in 2021.
Description
2023
Amount
2024
Amount
Animal kennel services $2,500 $2,500
Children's Advocacy Center annual fee $3,150 $3,150
Criminal Investigations Car Rentals $500 $500
Critical Reach Crime Bulletin annual fee $900 $900
Document Scanning Services $739 $739
Experian annual user fee $500 $500
Evaluation and Count of Property Room Inventory (one‐time expense) $8,500 $0
Law Enforcement Agencies Data System (LEADS On‐Line) annual fee $4,500 $5,600
LEAD Text‐a‐Tip mobile phone crisis intervention reporting service annual fee $3,400 $3,400
Lexipol Law Enforcement Procedure & Police Manual $6,300 $6,300
Michael Lee Photography $4,300 $0
Misc. prof. services ‐ funeral home transports, towing services, and cleaning $5,000 $5,000
North Regional Major Crimes Task Force (NORTAF) annual fee $6,600 $6,600
Northern Illinois Police Alarm System (NIPAS) annual fee $7,500 $7,500
NIPAS language interpretation line annual fee $1,500 $1,800
Northeastern Illinois Regional Crime Laboratory (NIPCL) annual membership fee $69,000 $74,100
Police social services Glenview resident assistance $634 $634
Uniform Code Complaint Manual $500 $500
West/Clear Thomson Reuters background check annual fee $7,686 $8,100
Annual Employee Mental Health Screening $24,140 $24,140
TOTAL $157,849 $151,963
Accounts for the yearly contract with Andy Frain Services, Inc., to provide Crossing Guard services within the Village.
On May 21, 2019, The Village Board authorized a three‐year contract with two optional one‐year contract
extensions. The first one‐year contract extension was approved by the Village Board for the August 2022 – June
2023 school year, and the second one‐year contract extension was also approved for the August 2023 – June 2024
school year. Renewal of the full contract will be brought forward for consideration in 2024. The account contains
Other Professional Services 521290 2023 Budget 2024 Budget
$157,849 $151,963
Crossing Guard Services 521405 2023 Budget 2024 Budget
$362,330 $382,330
Village of Glenview Adopted 2024 Budget
151
an increase of $20,000 for the 2023‐2024 school year contract renewal to cover assigned crossings under the
contract with a 2% increase and the addition of one crossing.
Accounts for the preparation and consultation for collective bargaining, as well as day to day questions related to
recently implemented legislation, and interpretation and application of Village policy.
Accounts for Police Department participation in various professional organizations. These organizational
memberships provide services for training and professional development. Although there were numerous
additional memberships for 2024 (police social service, Illinois Department of Financial/Professional Regulations,
National Information Officer, and Illinois Tactical Officer Association), the account contains a slight decrease ($62)
due to the removal of one membership no longer applicable (National Citizen’s Police Academy) and the 4‐year
renewal cycle of 2026 for the Notary Association.
Description Qty Unit Cost Total
ALICE re‐certification fee 2 $10 $20
Arson Investigation Bulletin 1 $159 $159
Association of Police Social Services 2 $75 $150
Center for Education & Law Enforcement Bulletin (Chief) 1 $159 $159
COSTCO 1 $120 $120
Crain’s (Chief) 1 $169 $169
Illinois Association of Chiefs of Police (ILACP) Chief 1 $265 $265
Illinois Association of Chiefs of Police (ILACP) D.C. 1 $115 $115
Illinois Association of Property and Evidence Managers (IAPEM) 3 $35 $105
Illinois Department of Financial and Professional Regulations – Soc Services 2 $62 $124
Illinois Division of International Association for Identification (IDIAI) 2 $25 $50
Illinois Law Enforcement Alarm System (ILEAS) 1 $240 $240
Illinois Tactical Officer Association (ITOA) 10 $40 $400
International Association of Chiefs of Police (IACP) Chief 1 $220 $220
International Association of Chiefs of Police (IACP) D.C. 1 $190 $190
International Association of Chief of Police – Cmdrs & Sgts 5 $190 $950
International Association of Property and Evidence (IAPE) 3 $65 $195
International City/County Management Association (ICMA) 1 $200 $200
International Law Enforcement Educators and Trainers Association (ILEETA) 3 $50 $150
National Association of School Resource Officers (SRO) 1 $40 $40
National Notary Association (notary renewal/certification every 4 years) 0 $162 $0
National Information Officer Association 3 $80 $240
Northwest Police Academy 1 $75 $75
Police Executive Research Forum (PERF) Chief 1 $475 $475
Police Executive Research Forum (PERF) Deputy Chief 1 $200 $200
Safe Kids Membership and Certification 2 $95 $190
TOTAL $5,201
Outside Litigation 521540 2023 Budget 2024 Budget
$15,000 $15,000
Dues, Memberships, Subscriptions 522125 2023 Budget 2024 Budget
$5,183 $5,201
Village of Glenview Adopted 2024 Budget
152
Accounts for the Starcom radio annual user fee, which is shared with the Fire Department, and radio repairs. The
cost split is based on the number of users in each department and can vary.
Accounts for the use of postage/mailing through FedEx, UPS, and/or US Postal Services in the delivery of evidence
sent to other departments and locations by Criminal Investigations.
Accounts for the printing of business cards, various police department forms, event signage, on‐street permits, and
weatherproof citation envelopes used with the Brazos ticketing system. The account has a decrease of $625 due
to the removal of items/forms no longer used (overtime slips, taxi licenses, and Adjudication forms now in digital
format). Actual P‐tickets will only be used/ordered as backup in case of electronic citation system failure.
Description 2023 Amount 2024 Amount
Illinois Prosecutor Services, LLC – Publication $400 $400
Method of Appearance – Adjudication (digital format) $360 $0
Miscellaneous forms for use by Police Department $600 $600
On‐street parking permits $300 $350
Overtime Slips $315 $0
P‐Ticket Envelopes – Records $3,000 $3,000
TOTAL $4,975 $4,350
Accounts for software licensing fees for programs used exclusively by the Police Department such as Cellebrite data
retrieval software system used for extracting cell phone data for investigative purposes, Pace Scheduler Program
for the day‐to‐day operation of scheduling, requests, overtime, and payroll, Frontline training tracker software, and
Soma Global Social Services Software, used by the Police Social worker for a more efficient method of housing
electronic reports, following up on updates, information upload, and case tracking.
Description 2023 Amount 2024 Amount
Beast Evidence Collection License Fee $1,475 $1,475
Cellebrite Data Retrieval Software System $4,600 $6,200
Frontline Professional Services (Training Tracking Software) $4,500 $4,500
Pace Scheduler Police Scheduling Program $6,200 $6,500
PowerDMS Training Officer (FTO) Paperless Program (formally Agency 360) $1,330 $1,500
Soma Global Social Services Software $3,500 $2,800
TOPS Program Software $9,600 $7,200
TOTAL $31,205 $30,175
Pagers and Radio 522140 2023 Budget 2024 Budget
$36,500 $46,148
Postage 522145 2023 Budget 2024 Budget
$250 $250
Printing and Publishing 522150 2023 Budget 2024 Budget
$4,975 $4,350
Software Licensing 522160 2023 Budget 2024 Budget
$31,205 $30,175
Village of Glenview Adopted 2024 Budget
153
Accounts for the maintenance of equipment used in police department operations, enforcement, and for the
Starcom radio maintenance. This account reflects a significant increase of $52,615 which is primarily related to
costs of the continued maintenance of the Axon Body‐worn/Vehicle Video Camera System ($136,600) for cameras,
upgrades, and fleet. Purchase of the cameras was mandated by the Illinois Safe‐T Act on January 22, 2021. The Act
mandated that police departments implement a body‐worn camera program based on population. The Flock Safety
System ($73,000) is under contract year two of two. Flock incorporates license plate reading technology and gives
advanced warning to police on vehicles entering the community that have been entered into LEADS Online or NCIC
(National Crime Information Center) as a wanted vehicle from criminal activity or stolen. Many surrounding
communities have contracted and implemented with this company. It provides for the sharing of information
between communities, and the system has assisted Detectives with criminal investigations. These are the two
notable account increases. All other increases are minimal.
Description 2023 Amount 2024 Amount
Axon Video System (Body‐worn cameras) $80,000 $136,600
Flock Safety System $77,350 $73,000
Office equipment maintenance $335 $350
Portable radio maintenance $500 $500
Radar and speed cart repairs $1,000 $1,100
STARCOM radio maintenance $4,500 $4,500
Truck scale quarterly maintenance $2,750 $3,000
Truck scale annual inspection $200 $200
TOTAL $166,635 $219,250
Accounts for the maintenance of after‐market vehicle equipment maintenance through MPC, vehicle graphics
through Suburban Accents, and annual police motorcycle maintenance fees. Average yearly payments made from
this account will vary depending on necessary maintenance.
Accounts for costs associated with new hires as well as intradepartmental promotions. The 2024 budget remains
the same as the previous year. The examination process occurs every three years with the next Sergeant
promotional process occurring in 2026.
Description Quantity Unit Cost Total
Police Polygraph 25 $216 $5,400
Police pre‐certified and entry level (PEAC) process 8 $2,808 $22,464
Police job advertisement 6 $324 $1,944
Police Psychological Evaluation 10 $675 $6,750
Police Pre‐employment Physical (Health Endeavors) 10 $1,000 $10,000
Expedited Psychological Evaluations 4 $216 $864
Police Pre‐employment vaccinations (as needed) 10 $103 $1,030
Equipment Maintenance 522230 2023 Budget 2024 Budget
$166,635 $219,250
Vehicle Equipment Maintenance & Repairs 522295 2023 Budget 2024 Budget
$6,600 $6,600
Selections & Promotions 523020 2023 Budget 2024 Budget
$64,884 $64,884
Village of Glenview Adopted 2024 Budget
154
Description Quantity Unit Cost Total
Police Testing – Administration of Test and Scoring 200 $45 $9,000
Police Testing – Collection of Applications (includes credit) 200 $35 $7,000
Psychological Assessment Room Rental Fee 4 $108 $432
TOTAL $64,884
Commodities
Accounts for ammunition for handguns and rifles for duty and training purposes. This account reflects a $5,000
increase due to the continued rising costs of ammunition, purchase of ammunition for the change‐over to new duty
weapons in Q4‐2023, and for weapons used by the newly formed police Special Response Team (SRT). The SRT is
designed to improve event safety and establish emergency response protocols in the occurrence of a community‐
wide emergency that will provide added security to the public.
Accounts for the replacement batteries for the department issued gun mounted flashlights (100‐gun mounted
lights), StarCom replacement batteries for portable radios, and the replacement of StarCom microphones that are
not repairable and therefore need to be replaced once broken. The account reflects a decrease of $2,700. Le ss
microphones will be purchased in the coming year.
Description Qty Unit Cost Total
Specialized batteries for gun‐mounted flashlights 100 $3.50 $350
StarCom replacement batteries 5 $90 $450
StarCom microphones 20 $90 $1,800
TOTAL $2,600
Accounts for the office supplies used by the Police Department. The increase of $150 reflects the rise in vendor
pricing on basic office supplies such as paper products, pens, binders, folders, etc.
Accounts for meeting supplies for departmental staff meetings, new hire orientations, hosting of monthly detective
meetings, NIPAS annual meeting, and supplies for training programs hosted by the Department.
Ammunition 531010 2023 Budget 2024 Budget
$10,000 $15,000
Specialized Batteries 531030 2023 Budget 2024 Budget
$5,300 $2,600
General Office Supplies 531110 2023 Budget 2024 Budget
$950 $1,100
Meeting Supplies 531140 2023 Budget 2024 Budget
$2,300 $2,500
Village of Glenview Adopted 2024 Budget
155
Accounts for uniform and shoe allowance provided for eligible police department personnel, including new hires,
per the Union contract or Employee Handbook. There is an account increase of $17,084 from the 2023 budget.
Although the quantity of uniform allowances under the Union contract for evidence technicians, exempt staff,
NIPAS, detectives, and Sergeant/Officers remains the same, three new line items for uniforms and equipment have
been added to this account for 8 officers on the newly formed Special Response Team (SRT). The SRT is a new
initiative designed to improve community event safety and establish emergency response protocols in the event of
a community‐wide emergency. The SRT will be utilized at all community events as a layer of added security to the
public. The uniform budget for this team totals $11,000, and helmet and body armor plate carries are $16,944. This
account also includes uniforms ($2,640) for the new Bicycle Unit that will consist of 8 patrol officers under this
specialty assignment. The unit would assist with crowd control at parades and large events, patrol parks throughout
the village, and areas not accessible to officer patrol cars. Additionally, officers receive replacement vests every five
years based on hire date. Officers were issued new ballistic rifle protection vests in 2021 with the normal 5‐year
rotation resuming in 2026.
Description Qty Unit Cost Total
Badges (new officers, promotions, transfers, and retirements) Varies Varies $2,500
Bicycle Unit Squad Uniforms 8 $330 $2,640
Evidence Technician Uniform Allowance 31 $950 $29,450
Exempt employees, NIPAS, and detective uniform allowance 17 $1,000 $17,000
Sergeant and Officers (non‐evidence technician) uniform allowance 29 $750 $21,750
Safety Response Team uniforms 8 $1,375 $11,000
Safety Response Team Helmets and Body Armor Plate Carriers 8 $2,118 $16,944
Public Service Officer Uniform Allowance 2 $550 $1,100
Police Academy Specialty Uniforms 6 $150 $900
Motorcycle Officer Uniform 1 $1,500 $1,500
NIPAS Mobile Field Force Uniform 1 $5,000 $5,000
Uniforms for new officers 6 $5,000 $30,000
NIPAS Emergency Services Team uniform (replacement due 2025) 0 $0 $0
NIPAS replacement ballistic vest (replacement due 2026) 0 $0 $0
TOTAL $139,784
Accounts for the supplies and tools used in the Police Department. Although numerous new line items have been
incorporated into this account for the newly formed Special Response Team (SRT), the account reflects a minimal
increase of $248. The SRT is a new initiative designed to improve community event safety and establish emergency
response protocols in the event of a community‐wide emergency. The SRT will be utilized at all community events
as a layer of added security to the public. All added tools and equipment will be used for rapid deployment in aiding
the public in the event of a community‐wide emergency. These include breaching tools ($475), emergency
evacuation litters ($1,756), pry bars ($400), first‐aid trauma and crisis kits ($8,067), medi‐packs ($8,500), and 2
Vortex binoculars ($3,450). Other line item increases for the coffee account ($1,000) and range supplies ($500) are
due to vendor price increase. There is also a decrease of $14,900 from last year for the initial purchase of the of
the medi‐packs.
Uniforms/Shoes 531230 2023 Budget 2024 Budget
$122,700 $139,784
Other Supplies/Tools 535050 2023 Budget 2024 Budget
$59,880 $65,128
Village of Glenview Adopted 2024 Budget
156
Description 2023 Amount 2024 Amount
Animal supplies $500 $500
Beast evidence collection $1,200 $1,200
Breaching Tool – Safety Response Team $0 $475
Camera supplies and Evidence equipment $1,500 $1,500
Citizen’s Police Academy Supplies $2,000 $2,000
Coffee and coffee supplies – Police/Dispatch $2,500 $3,500
Community Relations supplies $5,000 $5,000
Defensive tactics equipment and supplies $500 $500
Emergency Evacuation Litters – Safety Response Team $0 $376
Emergency Evacuation Mega‐Mover Litter – Safety Response Team $0 $1,380
Evidence collection supplies $9,000 $14,000
Field Directory $1,080 $1,080
Fire Maul Pry Bar – Safety Response Team $0 $400
First‐Aid supplies $300 $300
First‐Aid Trauma Kits – Safety Response Team $0 $2,176
First‐Aid Mass Casualty Kits – Safety Response Team $0 $5,220
First‐Aid Mass Crisis Incident Kits (40) – Safety Response Team $0 $671
Flares/chemical lights and traffic safety equipment $1,500 $1,500
Hazardous materials protection and clean up equipment $1,000 $1,000
In car printer receipt paper (Paragon Micro) $1,000 $500
Medi‐packs – Safety Response Team $23,400 $8,500
Miscellaneous supplies $500 $500
Police Department Open House/National Night Out $4,000 $4,000
Prisoner Disposable Blankets $900 $900
Prisoner meals $2,000 $2,000
Range Supplies $2,000 $2,500
Vortex Binoculars – Safety Response Team $0 $3,450
TOTAL 59,880 $65,128
Other Charges
Accounts for the 2024 Village Police Pension Contribution to the Police Pension Fund. This employer contribution
is funded through a separate line item on the 2023 Property Tax Levy. The 2024 budget is 12.5% higher than 2023
primarily due to the actual rate of return on the police pension fund investments being significantly lower than the
expected rate of return for 2022.
Every year, the training budget is evaluated for training needs ensuring all training courses are associated with state
statutory and mandated trainings, department requirements to establish minimum standards, advanced training
intended to increase skills, and training developed to address specific issues such as community‐wide emergency
Pension Expense 540240 2023 Budget 2024 Budget
$3,849,959 $4,331,794
Training 540300 2023 Budget 2024 Budget
$167,855 $221,114
Village of Glenview Adopted 2024 Budget
157
incidents, active shooter, use of force, media relations, de‐escalation, and employee professional development
training in areas that will continue to enhance employee careers, maintain and develop additional skills to benefit
the organization as a whole, improve services to residents, and the community. The training budget is always fluid
in nature because it is constantly changing to reflect a more precise version of required training. Although there
were decreases due to one‐time trainings and the removal of older courses, additions to the account created a
considerable increase of $53,259. The most notable additions are various trainings related to the newly formed
Safety Response Team (SRT). This team of eight officers is responsible for providing an added level of event safety
and establishing emergency response protocols in the occurrence of a community‐wide emergency. Safety
Response Team training include Active Threat Response ($6,050), Building Entry and Control Tactics, Close Quarter
Handgun Skills, Homemade Explosives Awareness, Multiple Assault Counter Terrorist Action Capabilities ($5,800),
Patrol Tactics Instructor ($3,600), Rapid Deployment Instructor ($6,400), Rescue Task Force Instructor ($3,000), Self‐
aid/Buddy‐aid instructor ($4,400), Tactical Combat Casualty Care ($2,600), and Tactical Rifle Instructor ($4,400).
Several of these specialized trainings are funded through the Department of Homeland Security (DHS) and the
department is responsible for the travel reimbursement portion. Another is the Bike Unit consisting of 8 officers
for this specialty assignment. Bicycle officer training has been added to the budget for $2,440. Four bicycles will be
utilized, and the unit will assist with crowd control at parades and large community events, patrol parks throughout
the Village, and areas not accessible to officers in patrol vehicles. Other account increases include CPR certifications
($5,000), Drone Operator ($4,280), and Motorcycle Officer training ($5,400).
Administrative/Managerial and General Training
Drone Operator training ($4,280)
Bicycle Unit Training ($2,440)
De‐escalation/Use of Force
Active Threat Response Course ($6,050)
Safety Response Team ($30,600)
Evidence/Investigations
Arson Investigator ($5,600)
Crash Investigation Training I & II ($3,300)
Cellebrite Certified Operator/Analyst Course ($4,300)
Law and Procedural Updates
Police Law Institute monthly legal update (now includes Blue Line Learning for Hazardous Materials and
Blood Borne Pathogen training) ($8,360)
Professional Development
Advanced School Resource Officers (3) ($6,000)
Sport Utility Vehicle Training ($3,800)
Truck Enforcement training for Traffic Unit Officers ($1,479)
Village of Glenview Adopted 2024 Budget
158
Administrative/Managerial and General Training Qty
Unit
Training
Cost
Subtotal
Training
Cost
Unit
Travel
Cost
Subtotal
Travel
Cost
Total
Travel &
Training
Cost
Adaptive Leader 4 $200 $800 $50 $200 $1,000
Bicycle Officer Training (new) 8 $175 $1,400 $130 $1,040 $2,440
CPR Training – AHA (even years) 1 $5,000 $5,000 $0 $0 $5,000
Drone Operator Training (one‐time) 4 $1,000 $4,000 $70 $280 $4,280
Female Enforcers 2 $359 $718 $100 $200 $918
Field Training Officer training (NEMRT) 2 $400 $800 $170 $340 $1,140
Managing Investigations 1 $50 $50 $100 $100 $150
Managing the Media in Law Enforcement 1 $675 $675 $350 $350 $1,025
Motorcycle Officer Training (one‐time) 1 $2,400 $2,400 $3,000 $3,000 $5,400
New Recruit Law Enforcement/Family training 6 $50 $300 $0 $0 $300
Northwest Police Academy training 16 $25 $400 $0 $0 $400
Peer Support Group training 5 $350 $1,750 $60 $300 $2,050
Police academy for new hires 6 $4,696 $28,176 $0 $0 $28,176
Police Reform Era Advanced Leadership 8 $219 $1,752 $0 $0 $1,752
Report Writing Development 6 $200 $1,200 $50 $300 $1,500
Social Media in Law Enforcement (SMILE) 1 $0 $0 $0 $0 $0
Total Administrative/Managerial and General Training $49,421 $6,110 $55,531
De‐escalation/Use of Force Qty
Unit
Training
Cost
Subtotal
Training
Cost
Unit
Travel
Cost
Subtotal
Travel
Cost
Total
Travel &
Training
Cost
Active Threat Response Course – SRO 22 $175 $3,850 $100 $2,200 $6,050
Arrest and Control tactics – NEMRT IRMA Certified 4 $4,000 $16,000 $0 $0 $16,000
Building Entry and Control Tactics – Special
Response Team 5 $0 $0 $50 $250 $250
Close Quarter Handgun Skills – Special Response
Team 1 $300 $300 $0 $0 $300
Firearms training and development 2 $500 $1,000 $925 $1,850 $2,850
Force Science Certification Course 2 $1,700 $3,400 $125 $250 $3,650
Homemade Explosives Awareness and Response –
Special Response Team 8 $0 $0 $50 $400 $400
Immediate Trauma Care Instructor Course – Safety
Response Team (SRT) 8 $0 $0 $50 $400 $400
Multiple Assault Counter Terrorist Action – SRT 8 $675 $5,400 $50 $400 $5,800
Patrol Tactics Instructor – SRT 8 $400 $3,200 $50 $400 $3,600
North‐East Multi‐Regional Training (NEMERT)
Association 76 $100 $7,600 $0 $0 $7,600
Rapid Deployment Instructor – SRT 8 $750 $6,000 $50 $400 $6,400
Rescue Task Force Instructor – SRT 8 $325 $2,600 $50 $400 $3,000
Self‐Aid/Buddy Aid Instructor – SRT 8 $500 $4,000 $50 $400 $4,400
Tactical Combat Casualty Care – SRT 8 $275 $2,200 $50 $400 $2,600
Tactical Rifle Instructor – SRT 8 $500 $4,000 $50 $400 $4,400
Total De‐escalation/Use of Force $59,550 $8,150 $67,700
Village of Glenview Adopted 2024 Budget
159
Professional Development Qty
Unit
Training
Cost
Subtotal
Training
Cost
Unit
Travel
Cost
Subtotal
Travel Cost
Total
Travel &
Training
Cost
Advanced School Resource Officer Course 3 $1,600 $4,800 $400 $1,200 $6,000
BEAST Training – Porter Lee 1 $2,500 $2,500 $0 $0 $2,500
Civilian personnel training: public service
officers and property evidence officer (on‐
line) 4 $250 $1,000 $30 $120 $1,120
Homicide Investigators Association
Conference 3 $275 $825 $100 $300 $1,125
Illinois Association of Chief of Police
Conference (ILACP) 2 $399 $798 $0 $0 $798
Illinois Association of Technical Accident
Investigators 1 $300 $300 $50 $50 $350
Illinois Public Employer Labor Relations
Assn (IPELRA) – Labor Relations Training 3 $135 $405 $0 $0 $405
Illinois Tactical Officers Association
conference (ITOA) 10 $350 $3,500 $150 $1,500 $5,000
Evidence/Investigations Qty
Unit
Training
Cost
Subtotal
Training
Cost
Unit
Travel
Cost
Subtotal
Travel
Cost
Total
Travel
&
Training
Cost
Advanced Interview and Interrogation 3 $125 $375 $80 $240 $615
Arson Investigator 2 $1,750 $3,500 1,050 $2,100 $5,600
Background Investigations 2 $250 $500 $60 $120 $620
Basic Evidence Tech & Crime Scene Photography 2 $325 $650 $160 $320 $970
Basic Interview and Interrogation (NEMRT) 3 $400 $1,200 $75 $225 $1,425
Breath Operational School 4 $125 $500 $60 $240 $740
Cellebrite Certified Operator/Analyst Course 1 $4,200 $4,200 $100 $100 $4,300
Crash Investigation Training I & II 1 $2,600 $2,600 $700 $700 $3,300
Crime Scene Photography 1 $900 $900 $200 $200 $1,100
Financial Crimes Investigation 2 $450 $900 $60 $120 $1,020
New Detective Basic Course 2 $225 $450 $50 $100 $550
Street Crimes (NEMRT) 4 $399 $1,596 $80 $320 $1,916
Total Evidence/Investigations $17,371 $4,785 $22,156
Law and Procedural Updates Qty
Unit
Training
Cost
Subtotal
Training
Cost
Unit
Travel
Cost
Subtotal
Travel
Cost
Total
Travel
&
Training
Cost
Court Smart monthly (online) training 76 $50 $3,800 $0 $0 $3,800
Juvenile Officer Training 6 $75 $450 $50 $300 $750
Legal & Liability Risk Management Inst (LLRMI) 4 $150 $600 $0 $0 $600
Police Law Institute monthly legal update fee 76 $110 $8,360 $0 $0 $8,360
Total Law and Procedural Updates $13,210 $300 $13,510
Village of Glenview Adopted 2024 Budget
160
Professional Development Qty
Unit
Training
Cost
Subtotal
Training
Cost
Unit
Travel
Cost
Subtotal
Travel Cost
Total
Travel &
Training
Cost
Illinois Truck Enforcement Association
Conference (ITEA) 3 $133 $399 $50 $150 $549
Illinois Truck Enforcement Association DUI
Conference (ITEA) 3 $260 $780 $50 $150 $930
Incident Command System 300 4 $250 $1,000 $20 $80 $1,080
Incident Command System 400 2 $200 $400 $20 $40 $440
International Association of Chiefs of Police
conference (IACP) 2 $475 $950 $1,275 $2,550 $3,500
International Law Enforcement Educators
and Trainers Association (ILEETA)
conference 1 $450 $450 $1,100 $1,100 $1,550
Lead Homicide Investigator 2 $125 $250 $100 $200 $450
New World Conference 1 $1,300 $1,300 $1,800 $1,800 $3,100
Northwestern University Center for Public
Safety School of Staff and Command 2 $4,600 $9,200 $1,300 $2,600 $11,800
Northwestern University Center for Public
Safety Supervision of Police Personnel 3 $1,100 $3,300 $280 $840 $4,140
Police Executive Research Forum
Conference 2 $450 $900 $1,800 $3,600 $4,500
Public Safety Peer Support Association
National Conference 4 $470 $1,880 $1,800 $7,200 $9,080
Sport Utility Vehicle Training 2 $1,800 $3,600 $100 $200 $3,800
Total Professional Development $38,537 $23,680 $62,217
Total 2024 Training Budget $178,089 $43,025 $221,114
Funds from DUI Court Fine account for equipment and training used in the enforcement of impaired driving and
additional traffic safety measures. The 2024 budget includes the purchase of two new Stalker vehicle radars
($6,109.80) that will be replacing two outdated, older model radars from 2005/2006. Four damaged/broken radar
remotes will also be replaced at an approximate total cost of $563.04. The remotes are damaged over time and
cannot be repaired. Additionally, two broken Portable Breath Testers (PBT’s) will be replaced at $1,015.92 total (the
same amount as the would‐be repair cost), and two (2) Multiquip GBW high quality 1000W diffused balloon lights
($12,444) will be purchased for the traffic unit. The balloon lights will be a new purchase to be used for special
community events and details occurring at night (Summer Fest, fireworks show, etc.) and will provide additional
lighting to officers directing traffic at night. They will also be used for providing additional light during a major crash
or outdoor crime scenes. Two Honda gas generators are needed to operate the balloon lights ($2,445.96). The
2024 budget also includes funds for the annual Drug Recognition Enforcement Re‐Certification for the DRE officer
($3,000), shipping, and vendor price increases where applicable.
DUI Court Fine Expenditures 540320 2023 Budget 2024 Budget
$10,340 $26,080
Village of Glenview Adopted 2024 Budget
161
The 2024 budget accounts for the camera system in the Criminal Investigations Unit and bicycles for the new Bicycle
Officer squad. The camera system is 9 years old and is no longer supported under warranty or technical support.
State statutes currently require all interviews to be recorded and saved for at least three years, and serious felony
interviews must be saved forever. The department is selecting Axon to install and support the new camera system.
This would include a five‐year contract including equipment and support totaling $98,195.79. The 2024 (first‐year)
cost would be $18,123. Additionally, the 2024 budget includes the purchase of bicycles ($6,400) for the four‐person
Police Bicycle Unit consisting of 8 patrol officers. This is a specialty assignment for current officers. The Unit would
assist with crowd control at parades and large community events, patrol parks, and areas not accessible to officers
in patrol vehicles.
Interfund Charges
Accounts for charges from the Capital Equipment Replacement Fund (CERF) for future replacement of vehicles and
equipment used by the Police Department. The total CERF annual charges are calculated based on the Village’s
policy of maintaining a fund balance of 37% of accumulated reserves. Each fund’s charges are determined by their
share of the total reserves.
Accounts for charges from the Municipal Equipment Repair Fund (MERF) for maintenance and repair of Police
Department fleet.
Machinery & Equipment 550015 2023 Budget 2024 Budget
$131,000 $40,602
CERF Charges 560010 2023 Budget 2024 Budget
$389,800 $383,301
MERF Charges 560090 2023 Budget 2024 Budget
$266,426 $281,649
Village of Glenview Adopted 2024 Budget
162
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Village of Glenview Adopted 2024 Budget
163
Fire Department
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.
Department
Priorities
Complete transition of records management to Emergency Networking
could based system
Complete station 8 building assesment and determine a path for the
facility
Continue development of the Fire Department's Training Division
including formal incident command training
Continue the development of the fire department's pre-incident survey
program
2023 Accomplishments
•Hosted live fire training at the former Allstate Campus
•A new dive rescue boat was placed in service
•Development of strategic plan
•Continued enhancement of the Fire Department Training Division
•Formalizing incident command training
Village of Glenview Adopted 2024 Budget
164
Goal Performance Measures 2022
Actual
2023
Target
2023
Proj.
2024
Target Strategic Priority
2
Percentage of Fire Department
standard operating procedures are
reviewed & updated
80% 100% 100% 100%
2
EMS Turnout Time (the time between
dispatch notification and vehicle(s)
enroute). A time of 1:53 is the
benchmark for the Glenview Fire
Department based on historical
performance at the 90th percentile.
1:45 1:53 1:50 1:53
2
Fire Turnout Time (the time internal
between dispatch notification and
vehicle(s) enroute). A time of 1:54 is
the benchmark for the Glenview Fire
Department which is based on
1:55 1:54 1:50 1:54
-2024 Goals
•Training and in-service of newly delivered apparatus (ambulance, engine, ladder truck)
•Equipment replacement, including extrication (part of ongoing replacement program)
•Purchasing of portable and mobile radios
•Continue with Station 8 space assessment
•Station 7, 13, and 14 kitchen enhancements and remodel
Vill
a
g
e
M
a
n
a
g
e
m
e
n
t
Tea
m
G
o
a
l
s
•1. Continue efforts to implement and build upon
the Community Engagement Strategic Plan
•2. Continuously improve the customer, business
owner, and general public's experience when
interacting with the Village of Glenview
•3. Recruit, retain, and train high quality talent
•4. Advocate for residents and businesses to
experience a high quality of life
•5. Enhance the community as a desireable place for
residents, business owners, customers, and visitors
Strategic
Priorities
Fiscal
Sustainability
Infrastructure
Investment
Challenge the
Status Quo
Commitment to
Customer Service
Village of Glenview Adopted 2024 Budget
165
Goal Performance Measures 2022
Actual
2023
Target
2023
Proj.
2024
Target Strategic Priority
historical performance at the 90th
percentile
2
Fire & EMS Travel Time (the time
interval from enroute until on scene,
based on urban population) with a
benchmark of 4:55 at the 90th
percentile.
4:48 4:55 5:01 4:55
2
Total Response Time: EMS (Call
creation to arrive, first unit on scene)
with a benchmark of 7:08 at the 90th
percentile
7:24 7:08 7:13 7:08
2
Total Baseline Response Time: Fire
(Call creation to arrive, first unit on
scene) with a benchmark of 7:24 at
the 90th percentile.
7:58 7:24 7:30 7:24
Village of Glenview Adopted 2024 Budget
166
Fire Department Summary
Fire Department
2022
Actual
2023
Budget
2023
Estimate
2024
Budget
2024 Bud.
vs.
2023 Bud.
Operating Expenditures
Personnel 21,318,387 22,034,744 22,631,283 22,908,803 874,059
Contractual 954,433 1,247,354 1,093,546 1,324,903 77,549
Commodities 401,019 579,093 510,914 641,784 62,691
Other Charges 5,989,277 5,297,937 5,295,355 6,019,423 721,486
Capital Outlay 23,391 103,000 103,000 108,500 5,500
Total Operating Expenditures 28,686,508 29,262,128 29,634,099 31,003,413 1,741,285
Other Expenditures
Interfund Charges 1,396,249 1,351,389 1,467,156 1,685,848 334,459
Total Other Expenditures 1,396,249 1,351,389 1,467,156 1,685,848 334,459
Total Expenditures 30,082,757 30,613,517 31,101,255 32,689,261 2,075,744
Funding Sources
Corporate Fund 21,360,148 21,582,207 22,221,544 23,456,361 1,874,154
Foreign Fire Fund 126,367 141,010 112,000 169,400 28,390
Firefighters' Pension Fund 8,596,241 8,890,300 8,767,711 9,063,500 173,200
Total Funds Sources 30,082,757 30,613,517 31,101,255 32,689,261 2,075,744
71.8% of the Fire Department's 2024 expenditures are budgeted in the Corporate Fund.
These expenditures are broken out into the categories shown below.
Detail can be found on the following pages.
All Funds
Total
Corporate,
71.8%
All Other Funds,
28.2%
59.8%
25.7%
7.2%
4.7%
2.1%
0.5%
All Other Funds
Personnel
Other Charges
Interfund Charges
Contractual
Commodities
Capital Outlay
Co
r
p
o
r
a
t
e
Fu
n
d
Funding Sources ‐2024 Budget
Village of Glenview Adopted 2024 Budget
167
Fire Department Summary
Fire
2022
Actual
2023
Budget
2023
Estimate
2024
Budget
2024 Bud.
vs.
2023 Bud.
Personnel 12,896,426 13,342,744 14,042,339 14,033,803 691,059
Contractual 746,395 1,026,044 890,779 1,110,003 83,959
Commodities 308,409 461,093 422,914 498,784 37,691
Other Charges 5,989,276 5,297,937 5,295,355 6,019,423 721,486
Capital Outlay 23,391 103,000 103,000 108,500 5,500
Interfund Charges 1,396,249 1,351,389 1,467,156 1,685,848 334,459
Fire Total 21,360,146 21,582,207 22,221,543 23,456,361 1,874,154
2024 Operating Expenditure Budget ‐ Corporate Fund
Community Development 6,245,655
Fire 23,456,361
Management Services 25,525,741
Police 19,455,661
Public Works 10,174,057
Transfers Out 9,251,071
Total 94,108,546
Corporate Fund
‐
2,000,000
4,000,000
6,000,000
8,000,000
10,000,000
12,000,000
14,000,000
16,000,000
Personnel Contractual Commodities Other Charges Capital Outlay Interfund Charges
2024 Budget vs 2023 Estimate
2024
Budget
2023
Estimate
Community
Development
6%
Fire
25%
Management
Services
27%
Police
21%
Public Works
11%
Transfers Out
10%
Village of Glenview Adopted 2024 Budget
168
Fire Department Line Item Budget
Fire
2022
Actual
2023
Budget
2023
Estimate
2024
Budget
2024 Bud.
vs.
2023 Bud.
Personnel
511110 ‐ Regular Salaries 9,396,866 10,026,573 9,991,808 10,460,894 434,321
511210 ‐ Overtime Salaries 1,668,706 1,233,571 1,947,000 1,249,868 16,297
511230 ‐ Holiday Pay 265,754 286,313 280,438 293,846 7,533
511240 ‐ Longevity Pay 81,271 95,970 89,338 95,082 (888)
511270 ‐ Vacation Payout 37,800 40,000 72,462 42,000 2,000
511280 ‐ Sick Payout 11,200 9,000 2,877 141,890 132,890
512110 ‐ Deferred Comp 5,428 5,640 5,654 5,852 212
514110 ‐ FICA Payments 168,024 176,894 183,979 185,906 9,012
514210 ‐ IMRF Payments 10,279 7,557 7,557 8,019 462
514410 ‐ Health Insurance 1,250,078 1,456,226 1,456,226 1,542,946 86,720
515300 ‐ Incentives And Recognition 1,020 5,000 5,000 7,500 2,500
Total Personnel 12,896,426 13,342,744 14,042,339 14,033,803 691,059
Contractual
521230 ‐ Medical Services 31,200 64,910 64,910 69,700 4,790
521290 ‐ Other Professional Services 579,831 676,875 626,875 737,475 60,600
521540 ‐ Outside Litigation 17,039 60,000 25,000 15,000 (45,000)
522125 ‐ Dues, Memberships, Subscriptions 7,488 10,730 10,730 12,330 1,600
522140 ‐ Pagers And Radio 23,105 24,373 24,373 33,418 9,045
522145 ‐ Postage 329 750 300 750 ‐
522150 ‐ Printing And Publishing 184 ‐ ‐ ‐ ‐
522160 ‐ Software Licensing 17,580 38,300 38,300 46,750 8,450
522230 ‐ Equipment Maintenance 33,430 124,031 88,150 183,505 59,474
523020 ‐ Selection & Promotions 36,209 26,075 12,141 11,075 (15,000)
Total Contractual 746,395 1,026,044 890,779 1,110,003 83,959
Commodities
531015 ‐ Appliances 374 20,250 21,090 44,000 23,750
531110 ‐ General Office Supplies 8,164 12,500 12,500 13,500 1,000
531125 ‐ Janitorial Supplies 19,191 26,000 23,000 26,000 ‐
531155 ‐ Operational Supplies 5,093 20,000 20,000 20,000 ‐
531180 ‐ Quartermaster Supplies 130,309 145,284 140,000 163,017 17,733
535050 ‐ Other Supplies/Tools 145,278 237,059 206,325 232,267 (4,792)
Total Commodities 308,409 461,093 422,915 498,784 37,691
Other Charges
540190 ‐ Other Expenses ‐ ‐ 82 ‐ ‐
540240 ‐ Pension Expense 5,909,483 5,177,282 5,177,282 5,891,003 713,721
540300 ‐ Training 79,793 120,655 117,992 128,420 7,765
Total Other Charges 5,989,276 5,297,937 5,295,274 6,019,423 721,486
Capital Outlay
550020 ‐ Furniture & Fixtures 23,391 28,000 28,000 58,500 30,500
550025 ‐ Vehicles ‐ 75,000 75,000 ‐ (75,000)
550040 ‐ Building Improvements ‐ ‐ ‐ 50,000 50,000
Total Capital Outlay 23,391 103,000 103,000 108,500 5,500
Interfund Charges
560010 ‐ CERF Charges 683,219 788,101 788,101 1,000,349 212,248
560040 ‐ FRRF Charges 137,426 48,988 48,988 127,509 78,521
560090 ‐ MERF Charges 574,927 514,300 629,067 557,990 43,690
560095 ‐ MERF‐Accident Charges 677 ‐ 1,000 ‐ ‐
Total Interfund Charges 1,396,249 1,351,389 1,467,156 1,685,848 334,459
Fire Total 21,360,146 21,582,207 22,221,545 23,456,361 1,874,154
Corporate Fund
Village of Glenview Adopted 2024 Budget
169
Personnel Expenditures
Accounts for the salary expense for union positions (Firefighter/Paramedic, Fire Lieutenant, and Fire Captain) and
non‐union positions (Fire Chief, Deputy Fire Chief, Division Chief, Fire Battalion Chief, and Executive Assistant). The
2024 budget includes a 3.50% merit increase for non‐union positions. The union contract was approved in
September of 2023 with a five‐year term. The 2024 budget includes 3.25% salary increase to align with the second
year of the new labor agreement.
Salary Allocation by Fund
Position Corporate Fund
Fire Chief 100%
Deputy Fire Chief 100%
Executive Assistant 100%
Division Chief of Training 100%
(3)Battalion Chiefs 100%
(3)Fire Captains 100%
(12)Lieutenants 100%
(63)Firefighters/Paramedics 100%
Accounts for overtime salaries for Fire Department employees which primarily results from the commitment to
maintain appropriate staffing levels. Overtime pay is also an essential element in sustaining the minimum number
of personnel during unscheduled changes. Examples of such circumstances include sick time, injury, unforeseen
shift occurrences, etc. Furthermore, overtime is needed due to training, vacations, and incidents that may take
place towards the end of an employee’s shift.
Since 2019, the Fire Department has hired 24 new staff members along with promoting 16 new officers from the
ranks of Lieutenant through Battalion Chief. With the new hires and new promotions, the department will have an
increased training budget over the next 3‐4 years. There are two department members attending paramedic class,
which will impact years 2024‐2025. Additionally, the need to train current staff in Fire Apparatus Engineer, Vehicle
Machinery Operations and Rope Operations to meet their Advanced Firefighter requirements is anticipated. New
staff officers will also require training in their positions to meet the department’s professional development model
and meet the demands of their new positions. The overtime trend from 2020‐2024 is as follows:
Regular Salaries 511110 2023 Budget 2024 Budget
$10,026,573 $10,460,894
Overtime Salaries 511210 2023 Budget 2024 Budget
$1,233,571 $1,249,868
Village of Glenview Adopted 2024 Budget
170
Description
2023
Budget
2024
Budget
Shift Overtime $368,640 $426,360
Acting Company Officer Pay $80,500 $98,143
Admin OT (Special Details) $25,000 $33,942
Emergency Medical Services (EMS) $218,540 $92,217
HAZMAT $33,620 $43,012
Fire Investigations $36,850 $38,947
Public Education (Fall Program / CPR / School Resp.) and Community Risk $53,470 $56,071
Self‐Contained Breathing Apparatus and Breathing Apparatus Systems (SCBA & BA) $2,100 $3,849
Training $192,227 $210,193
Technical Response Team $78,260 $85,571
Dive Team $52,685 $72,279
Wellness $3,160 $1,757
Apparatus Maintenance and Build Outs/Communications $40,719 $48,878
Unmanned Aircraft (Drone) $47,800 $38,649
TOTAL $1,233,571 $1,249,868
Shift Overtime:
The Fire Department currently staffs and operates three advanced life support (ALS) ambulances. In addition,
the Fire Department staffs five ALS fire suppression apparatus. The overtime allocated in this category will
maintain daily staffing for these eight vehicles. This increase includes an increase in salaries and correlates to
the trending of vacancies over the past 5 years.
Acting Company Officer Pay Overtime:
Overtime related to Firefighters/Paramedics acting in the role of Lieutenants and Lieutenants acting in the role
of Battalion Chief to cover for sick leave, vacation leave, injuries and other unforeseen shift vacancies. The
2024 budget is up from 2023 due to salary increases and the increase in Acting Company officers filling
vacancies
1,245,131
1,596,723 1,668,706
1,233,571
1,731,172
1,249,868
0
200,000
400,000
600,000
800,000
1,000,000
1,200,000
1,400,000
1,600,000
1,800,000
2,000,000
2020 Actual 2021 Actual 2022 Actual 2023 Budget 2023 Estimate 2024 Budget
Overtime
Village of Glenview Adopted 2024 Budget
171
Administration Overtime:
Overtime related to Fire Department personnel for Special Details such as Glenview Memorial Day Parade,
Summerfest, July 4th Festivities, Blocktoberfest, and EMS coverage for special events. The increase is mainly
due to salary increases and an increase in requests for special details. The majority of the expenses associated
with special details are billed to the organization hosting the events.
Emergency Medical Services (EMS) Overtime:
The 2024 EMS overtime request is less than previous years. In 2023, six personnel graduated from the LGH
paramedic program. It is anticipated that two students will be in the 2024 class and less overtime will be
incurred related to class coverage.
HAZMAT Overtime:
One of the functions of the Glenview Fire Department is to respond to incidents involving hazardous materials.
The HAZMAT team personnel are required to attend training to maintain the ability to respond as a member of
the Division 3 HAZMAT team. The 2024 budget is up from 2023 due to salary increases and replacement of two
HAZMAT team members due to retirements. The incremental increase over the past two years will get the
team back to three HAZMAT techs per shift.
Fire Investigations Overtime:
Overtime due to the investigation of fires for the Village of Glenview and neighboring communities. The 2024
budget is up from 2023 due to salary increases and additional education requirements for the fire investigation
staff.
Public Education Overtime:
Overtime due to community outreach including school visits, fire prevention programs and CPR training
provided by Glenview Fire Department personnel. The 2024 budget is up from 2023 due to salary increases
and the addition of Community Risk Initiatives.
Self‐Contained Breathing Apparatus and Breathing (SCBA) Apparatus Systems Overtime:
Overtime relating to the training and maintenance of the SCBA apparatus system. In 2024, the SCBA budget
will increase due to salary increases and the addition of staff to administer in‐house fit testing.
Training Overtime:
The training budget will continue to increase due to vacancies left by the voluntary separation program.
Training focus will be in the areas of officer development, Fire Apparatus Engineer and fire operational classes.
Budget increases in training are anticipated over the next 3‐4 years.
Technical Response Team Overtime:
The Glenview Technical Response Team (TRT) responds to incidents involving confined space, trench rescue
and rope rescue emergencies. The TRT team personnel are required to attend training to maintain the ability
to respond as a member of the Division 3 TRT team. The Glenview Fire Department currently has three members
on IL‐TF 1 Urban Search and rescue team. The 2024 budget is up from 2023 due to salary increases and the
addition of new personnel who are replacing retired Fire Department members.
Dive Team Overtime:
The Glenview Fire Department Dive Team responds to water‐related incidents. The Dive Team members are
required to attend training to maintain the ability to respond to water‐related emergencies in Glenview and
neighboring communities. The 2024 budget is up from 2023 due to salary increases and the addition of new
Village of Glenview Adopted 2024 Budget
172
personnel who are replacing retired Fire Department members. The incremental increase over the past two
years will get the team back to three divers per shift.
Wellness Overtime:
Overtime related to Fire Department personnel to attend specialized training and develop fitness programs for
department members.
Apparatus Maintenance and Build Out Overtime:
Each fire engine requires personnel to configure the layout of the tools and equipment contained within that
apparatus. The 2024 budget is up from 2023 due to salary increases along with the addition of a new fire
engine, ambulance and ladder truck. Overtime related to Fire Department Communications/Radio personnel
has been moved into the apparatus overtime line item. Previously, it had been paid out of the administrative
overtime account.
Unmanned Aircraft Drone Overtime:
The Glenview Fire Drone team has become the most active special team over the past three years and is one of
the most skilled drone teams in the area. The team has assisted with incidents in Glenview as well as
neighboring communities. In 2023, Glenview members were requested to become part of the K9/Drone Search
and Rescue Strike Team which responds to incidents throughout Northern Illinois. Commitment to the team
will continue in 2024. With that commitment, team members will have additional training requirements with
many of the exercises being reimbursable.
Accounts for the holiday pay that is 3% of base salary for Firefighters/Paramedics, Fire Lieutenants, and Fire Captains
per the union contract and Fire Battalion Chiefs per the employee handbook. This amount is paid annually in one
lump sum. There has been a slight increase in the 2024 budget from 2023 due to salary increases.
Longevity amounts are paid to Fire union employees with 7 or more years of service per the union contract (51
employees) and Fire Department non‐union, non‐exempt employees with 7 or more years of service hired prior to
7/17/2012 per the Employee Handbook (1 employee). Longevity amounts are included in union contracts and the
employee handbook and are increased annually based on the annual September change in CPI. The estimated
change in CPI is 1.7% based on current trends.
Accounts for the vacation time compensation paid to Fire Department employees for a certain number of accrued
and unused vacation hours in accordance with the Fire Union contract and the Employee Handbook. The 2024
budget is based on a review of program participation in prior years.
Holiday Pay 511230 2023 Budget 2024 Budget
$286,313 $293,846
Longevity 511240 2023 Budget 2024 Budget
$95,970 $95,082
Vacation Payout 511270 2023 Budget 2024 Budget
$40,000 $42,000
Sick Payout 511280 2023 Budget 2024 Budget
$9,000 $141,890
Village of Glenview Adopted 2024 Budget
173
Accounts for the sick time compensation paid to Fire Department employees for a certain number of accrued and
unused sick hours in accordance with the Fire Union contract and the Employee Handbook. In 2024, the Village is
implementing a new sick time payout plan. Expenditures are anticipated to increase as a result of this new program,
however, the program will significantly reduce the Village’s end of service sick leave payout liability.
Accounts for the deferred compensation paid to the Fire Chief at 3% of base salary.
Accounts for the employer’s FICA (Social Security (6.2%) and Medicare (1.45%)) payments applied to the FICA wages
(salaries, longevity, vacation and sick payout, deferred compensation and auto allowance). All Fire Department
employees are subject to Medicare while non‐sworn employees are subject to both Social Security and Medicare.
Accounts for the employer share of Illinois Municipal Retirement Fund (IMRF) Pension Contributions for non‐sworn
Fire Department Staff. The 2024 employer rate is 7.58% of IMRF wages which include salaries, OT wages, vacation
payout, sick payout, and longevity. The 2024 rate is only 2.57% higher than the 2023 rate of 7.39%.
Accounts for the employer portion of health insurance, dental insurance and opt‐out incentives for eligible Fire
Department personnel. The Village offers employees a choice between two health insurance plans which include
an HMO option and a PPO option. For 2024, HMO rates are increasing 9.44% and PPO rates are increasing 10.35%.
These rates combined with changes in employee elections lead to an increased 2024 budget.
Accounts for the expenses associated with Fire Department retirements, promotions and employee welfare.
Deferred Compensation 512110 2023 Budget 2024 Budget
$5,640 $5,852
FICA Payments 514110 2023 Budget 2024 Budget
$176,894 $185,906
IMRF Payments 514210 2023 Budget 2024 Budget
$7,557 $8,019
Health Insurance 514410 2023 Budget 2024 Budget
$1,456,226 $1,542,946
Incentives and Recognition 515300 2023 Budget 2024 Budget
$5,000 $7,500
Village of Glenview Adopted 2024 Budget
174
Contractual Expenditures
Accounts for the annual fire physical program, physicals and
stress tests (required by contract). These physicals meet the
National Fire Protection Association (NFPA) recommendations
along with OSHA requirements for respirator compliance. The
2024 budget increased slightly due to an increase of services.
Accounts for the service fees and contracts with outside firms that support the work of the Fire Department. In
2022, the Fire Department contracted a new ambulance billing company which is saving 0.5% in fees. An increase
in costs is anticipated due to an increase in call volume. This line item also includes the Ground Emergency Medical
Transport (GEMT) refund to the State of Illinois.
Description 2023 2024
Lutheran General Hospital Administrative Fee $3,500 $3,600
Ambulance Billing Service $70,000 $120,000
Emergency Medical Services Paramedic Licenses (25 members X $75 each) $1,875 $1,875
Lexipol: Public Safety Policy & Training Solutions $9,500 $10,500
Ground Emergency Medical Transport – 50% to the State of Illinois $550,000 $600,000
Document scanning services $2,000 $1,500
Strategic Plan Development $40,000 $0
TOTAL $676,875 $737,475
Accounts for the preparation and consultation for collective bargaining, as well as day‐to‐day questions related to
recently implemented legislation, and interpretation and application of village policy. The 2024 budget has declined
since the collective bargaining agreement was settled in 2023 and associated outside legal fees were incurred in
2023.
Accounts for the Fire Department participation in various organizations. These organizational memberships provide
services such as training and program donations, as well as supporting groups involved in community activities.
Description
2023
Amount
2024
Amount
Illinois Fire Chief’s Association Annual Fee (Chief, DC, & Dept. Assoc.) $1,200 $1,800
IL Dept. of Public Health Annual Ambulance Fee (5 ambulances at $236) $1,180 $1,180
Medical Services 521230 2023 Budget 2024 Budget
$64,910 $69,700
Description Qty Unit Cost Total
NFPA Physical 84 $800 67,200
Stress Tests 1 $2,500 $2,500
TOTAL $69,700
Other Professional Services 521290 2023 Budget 2024 Budget
$676,875 $737,475
Outside Litigation 521540 2023 Budget 2024 Budget
$60,000 $15,000
Dues, Memberships, Subscriptions 522125 2023 Budget 2024 Budget
$10,730 $12,330
Village of Glenview Adopted 2024 Budget
175
Description
2023
Amount
2024
Amount
Annual MABAS Dues $7,200 $7,500
American Heart Association membership Fee (Annual Dues) $100 $100
Investigation – Strike Force Subscription (Annual Dues) $100 $150
Training‐IL Society of Fire Service Instructor Membership (Annual Dues) $100 $250
Illinois Fire Service Admin. Professionals (IFSAP) Annual Membership $100 $150
Great Lakes Fire Accreditation Managers (Annual Dues) $100 $250
Drone Fees and Storage (Annual Fee) $150 $150
International Association of Women in Fire and Emergency Services $500 $500
Ford Subscription Service $0 $300
TOTAL $10,730 $12,330
Accounts for the StarCom radio annual user fee, which is shared with the Police Department. This fee is based on
how many radio users are in the Fire Department and can vary.
Accounts for the Fire Department postage costs to send turnout gear/equipment out for repair and other
miscellaneous mailing and shipping costs. The 2024 budget is based on a three‐year expenditure trend.
Accounts for software licensing fees for programs used exclusively by the Fire Department.
Description 2023 Amount 2024 Amount
Vector Solutions ‐ Training $8,000 $8,500
Vector Solution ‐ CrewSense $9,200 $9,500
Vector Solutions ‐ CheckIt $2,900 $3,200
Image Trend Electronic Patient Care Reporting and CAD integration $7,500 $7,700
KNO2 – Patient Care Report upload $2,000 $2,000
Photo/Streaming/Video/3D‐modeling Subscription $3,000 $3,000
Text ‘Em All: Mass Text Messaging Service $700 $850
Handtevy EMS Tool $0 $6,000
First Arriving Program $0 $6,000
Zoll Cloud Data Storage $5,000 $0
Total $38,300 $46,750
Pagers and Radio 522140 2023 Budget 2024 Budget
$24,373 $33,418
Postage 522145 2023 Budget 2024 Budget
$750 $750
Software Licensing 522160 2023 Budget 2024 Budget
$38,300 $46,750
Village of Glenview Adopted 2024 Budget
176
Accounts for the maintenance of equipment used in Fire Department operations. The 2024 budget is higher than
the prior year due to new costs and increased costs for maintenance as described below.
Administration – The radio maintenance agreement with Chicago Communications for Non‐Starcom radios was
not renewed. Repairs will be paid for as needed. Minimal repairs are expected due to a purchase of new radios
through an interoperability FEMA Assistance to Firefighters Grant.
EMS – The ambulance stretcher maintenance and inspections increased due to warranties expiring in 2021 and
2022. Higher maintenance costs will continue until the equipment is replaced and serviced under warranties.
When new future purchases are received (2024 and 2025), they will be back under warranty and maintenance
costs will decrease.
Apparatus and Equipment – The 2024 budget contains an increased corrosion prevention program as a
preventative to body damage. Recent fire apparatus along with all future purchases will be built on a galvanized
frame. A better maintenance program is being requested to reduce the need for future repairs.
Vehicles ‐ The 2024 budget includes the maintenance and inspections for headsets and portable radios in
vehicles.
Accounts for recruitment/selection services, pre‐employment physicals and psychological evaluations, polygraph
testing, and background checks. This account includes fees for promotional testing and the processing of potential
new hires from the current eligibility list. The Fire Department will not need to test for eligibility or promotions in
2024.
Description Qty Unit Cost Total
Fire Background Check 1 $500 $500
Fire Polygraph 5 $200 $1,000
Equipment Maintenance 522230 2023 Budget 2024 Budget
$124,031 $183,505
Description
2023
Amount
2024
Amount
Administration – Chicago Communications maintenance fees (radios) $11,000 $11,500
Administration – Wave Radio Fee $1,400 $1,500
EMS – Stretchers, defibrillator calibration and equipment $30,500 $43,500
Apparatus and Equip – Ladder, pump, generator testing, gas meters $19,781 $62,790
Apparatus and Equip – Power Washing, Descaling and Corrosion Prevention $14,200 $30,720
Apparatus and Equip – Corrosion repair $15,000 $0
SCBA & BA Systems – Compressor maintenance, flow testing $14,200 $15,215
Dive Team – Regulator maintenance, tank visual inspection $3,650 $3,680
Vehicles – Headset and portable radio repairs $7,000 $7,000
Fitness Equipment Maintenance (5 stations) $3,500 $3,500
Drone Maintenance and Repair $3,800 $4,100
TOTAL $124,031 $183,505
Selections & Promotions 523020 2023 Budget 2024 Budget
$26,075 $11,075
Village of Glenview Adopted 2024 Budget
177
Description Qty Unit Cost Total
Fire Psychological Evaluation 5 $625 $3,125
Fire Pre‐employment Physical 1 $3,750 $3,750
Fire Pre‐employment Vaccinations (as needed) 1 $1,000 $1,000
Fire Pre‐employment Fingerprinting 1 $200 $200
Expedited Pre‐Employment Results (as needed) 1 $1,500 $1,500
TOTAL $11,075
Commodities
Accounts for the small appliances in the fire stations such as toasters, crockpots, blenders, etc. The 2024 budget
has increased to reflect the appliance replacements including a new stove at Station 7 and appliance replacements
as part of the kitchen remodel projects at stations 13 and 14.
Qty
Unit
Cost Total
Kitchen items (dishes, flatware, small appliances, large appliances) $1,000 allowance
per fire station and $7,000 allowance for general appliance replacement. 1 $12,000 $12,000
Appliance replacement as needed including stove at Station 7 1 $17,000 $17,000
Appliance replacement at stations 13 and 14 1 $15,000 $15,000
TOTAL $44,000
Accounts for the office supplies in the Fire Department. This account includes miscellaneous supplies for day‐to‐
day operations (pens, pencils, folders, binders, flash drives, coffee, etc.).
Accounts for the department cleaning supplies. The Illinois Department of Public Health agency (IDPH) requires
medical equipment to be cleaned and disinfected to a certain standard. Turn‐out gear must be cleaned within
manufacturer’s recommendations to honor warranty.
Accounts for the station maintenance supplies budgeted at $4,000 per station for five stations.
Appliances 531015 2023 Budget 2024 Budget
$20,250 $44,000
General Office Supplies 531110 2023 Budget 2024 Budget
$12,500 $13,500
Janitorial Supplies 531125 2023 Budget 2024 Budget
$26,000 $26,000
Operational Supplies 531155 2023 Budget 2024 Budget
$20,000 $20,000
Village of Glenview Adopted 2024 Budget
178
Accounts for the uniforms, shoes, and other staff gear provided for each of the sworn Fire Department personnel
per the union contract or the Employee Handbook. The 2024 budget will increase due to manufacturer price
increases and supply issues with all equipment including gear and uniforms.
Accounts for front line supplies and equipment used daily in the Fire Department operations. The 2024 budget will
reflect a plan for replacement of extrication tools through 2027. The first set of tools in the 4‐year replacement
plan was purchased in 2023.
Function
2023
Amount
2024
Amount
Admin/Maps/Knox/Detectors $4,500 $4,500
EMS – Consumables (specialty dressings and laryngoscope blades) $3,500 $3,500
EMS – Video Laryngoscope $7,000 $3,000
EMS – Sharps Tubes $2,000 $2,000
EMS – Disposable Gloves $3,500 $3,500
EMS – Suction Units (4 units @ $400 each) $1,600 $1,600
EMS – Replacement bags and Med Boxes $3,600 $3,600
EMS – Oxygen $15,000 $15,000
EMS – Replacement Immobilizers $1,050 $1,050
EMS – Electric Clipper Heads $1,500 $1,500
EMS – I/O Drill Replacement $2,800 $2,800
EMS – Zoll Equipment (SPO2 Sensors and 12 Lead Cables) $7,700 $8,422
EMS – Zoll Batteries $1,000 $2,000
EMS – Medical Equipment $2,500 $2,500
EMS – Stryker Batteries $1,600 $3,200
EMS – LUCAS Device Suction Cups $2,500 $2,500
EMS – AED Maintenance $2,500 $2,500
Fire – Rescue Equipment (Axes/Shove Knives/Pike Poles) $4,684 $5,160
Fire – Apparatus Cleaning Supplies (Vehicle Wash/Brushes/Pads/WD40) $4,200 $4,290
Fire – Intake Valves (4” and 5”) $4,100 $4,100
Fire – Salvage Tarps and Floor Runners $950 $950
Fire – Saw Blades (Rotary Saw/Chainsaw and Reciprocating Saw) $3,000 $3,300
Quartermaster 531180 2023 Budget 2024 Budget
$145,284 $163,017
Description Qty. Unit Cost Total
Personal Uniforms 84 $575 $48,300
Shoe/Station Boot Stipend 81 $100 $8,100
Turnout Gear – 16 per year 16 $3,500 $56,000
Miscellaneous Gear (Boots, Helmets, Gloves and repairs) 1 $23,817 $23,817
Turnout Gear Repairs 1 $4,000 $4,000
New Hire Uniform Place Holder 1 $22,800 $22,800
TOTAL $163,017
Other Supplies/Tools 535050 2023 Budget 2024 Budget
$237,059 $232,267
Village of Glenview Adopted 2024 Budget
179
Function
2023
Amount
2024
Amount
Fire – Foam Class A and B $6,000 $6,690
Fire – Batteries (Apparatus Flashlights) $6,000 $6,750
Fire – Hose (10 lengths @ $400 each) $2,040 $4,000
Fire – Nozzles (Trash and Attack) $4,220 $2,270
Fire – Fittings and Reducers $620 $610
Fire – Atmospheric Meters (3 meters @ Approx. $642) $1,750 $1,925
Fire – Asst. Mounting Brackets and Hardware $6,000 $6,000
Fire – Replacement Cribbing and Wedges $500 $500
Fire – Tool Maint. Supplies (Wire Brushes, Abrasive Wheels, etc. 5 stations @ $660) $3,000 $3,300
Fire – Hand Tool Replacements (Asst. Based on Age and Condition) $500 $550
Fire – Replacement Foam Delivery Devices (Fog Nozzles/Horns and Eductors) $4,500 $4,500
Fire – Replacement LED Floodlight $2,000 $2,200
Fire – Fuel Cans (Saws and Extrication Power Units) $500 $400
Fire – Gas Trac Meters $750 $825
Fire – Thermal Imager $8,000 $8,800
Fire – Replacement Apparatus Flashlights (4 @ $250 each) $1,000 $1,000
Fire – Atmospheric Meter Calibration Station $1,750 $1,925
Fire – Forcible Entry Equipment (Sledgehammers/Pry Bars/Marrying Straps) $1,200 $1,200
Fire – Extrication Equipment $45,000 $49,500
Facilities (Includes Maintenance Supplies and Bedding Needs) $850 $1,000
Fire Investigations (NFPA required texts 6 @ $250 each) $1,500 $1,500
Public Education – Consumables (Distribution Materials) $8,000 $9,000
SCBA & BA Systems $29,050 $13,350
Training Books and Materials $4,600 $11,800
Technical Rescue Team Equipment $6,645 $4,200
Dive Team Equipment $7,000 $3,750
Wellness Equipment $2,500 $2,000
Drone Supplies and Tools (Includes Cloud Storage fees and Supplies) $800 $1,750
TOTAL $237,059 $232,267
Other Charges
Accounts for the 2024 Village Fire Pension contribution to the Firefighters’ Pension Fund. This employer
contribution is funded through a separate line item on the 2024 Property Tax Levy. The 2024 budget has increased
from the 2023 budget primarily due to the actual rate of return on the fire pension fund investments being
significantly lower than the expected rate of return for 2022.
Accounts for employee development and career‐pathing in specific areas. The training not only enhances the
employees’ career but maintains and develops additional skills for the benefit of the organization, special teams,
Pension Expense 540240 2023 Budget 2024 Budget
$5,177,282 $5,891,003
Training 540300 2023 Budget 2024 Budget
$120,655 $128,420
Village of Glenview Adopted 2024 Budget
180
and the residents served. Turnover in personnel during 2021 and 2022 will require additional training as vacancies
are filled. The 2024 budget reflects the increase in personnel and training. This includes training for new
firefighters, new officers and new members of our special teams.
Qty
Unit
Training
Cost
Subtotal
Training
Cost
Unit
Travel
Cost
Subtotal
Travel
Cost
Total
Travel &
Training
Cost
Admin.‐ Fire Chief and Command Officer
Training (Asst. Classes / Seminars) 1 $4,000 $4,000 ‐ ‐ $4,000
Admin. – New World Conference 1 $6,000 $6,000 $3,700 $3,700 $9,700
Admin – Fire Chief Conference 4 $500 $2,000 $210 $840 $2,840
EMS – Continuing Education (hours) 60 $60 $3,600 ‐ ‐ $3,600
EMS – PALS and ACLS 20 $100 $2,000 ‐ ‐ $2,000
EMS – CPR Recert. 7 $80 $560 ‐ ‐ $560
EMS – EMT‐B School 2 $3,000 $6,000 ‐ ‐ $6,000
EMS – Paramedic School 2 $5,000 $10,000 ‐ ‐ $10,000
EMS ‐ Handtevy Pediatric assessment
tool 1 $5,600 $5,600 ‐ ‐ $5,600
Fire – Invest. Strike Force 10 $45 $450 ‐ ‐ $450
MABAS 3 Training 1 $6,500 $6,500 ‐ ‐ $6,500
Fire – Engine Ops OR Truck Ops 4 $1,500 $6,000 $600 $2,400 $8,400
Fire – Command / Comp. Off. 6 $1,500 $9,000 $850 $5,100 $14,100
Fire – RIT Technician 4 $1,600 $6,400 $600 $2,400 $8,800
Fire – Instructor Conf. 5 $800 $4,000 $1,350 $6,750 $10,750
Fire – Turnout Gear Symposium 1 $500 $500 ‐ ‐ $500
Fire – Incident Safety Officer 4 $380 $1,520 ‐ ‐ $1,520
Fire – Various Seminars 1 $5,000 $5,000 ‐ ‐ $5,000
Fire – Wellness Recertification 3 $500 $1,500 ‐ ‐ $1,500
Fire – Wellness Cont. Educ. 3 $500 $1,500 ‐ ‐ $1,500
Fire – Ace Training 3 $500 $1,500 ‐ ‐ $1,500
Fire – Drone – Part 107 Exam 4 $250 $1,000 ‐ ‐ $1,000
Fire – Drone (Specialist Courses) 4 $1,000 $4,000 ‐ ‐ $4,000
Fire – Drone Ground School 1 $750 $750 ‐ ‐ $750
Fire – New Diver 1 $2,350 $2,350 ‐ ‐ $2,350
Fire – Health and Safety Officer 1 $500 $500 ‐ ‐ $500
Chief Fire Officer 3 $5,000 $15,000 ‐ ‐ $15,000
Total $107,230 $21,190 $128,420
Capital Outlay
Accounts for charges related to the replacement of worn and damaged furniture which has passed its useful life
expectancy. The increase for 2024 is due to supplier price increases and additional furniture.
Furniture & Fixtures 550020 2023 Budget 2024 Budget
$28,000 $58,500
Village of Glenview Adopted 2024 Budget
181
The 2023 budget included a new vehicle to the Fire Department fleet. This vehicle has been added to the CERF
model and will be replaced using CERF funds in the future. This is the normal procedure when vehicles and/or
equipment are needed and funds have not been accumulated for them in CERF. There are no new vehicle or
equipment purchases planned for in 2024.
Accounts for the addition of a concrete slab behind Fire Station 14. This will be used for training scenarios and
additional apparatus parking.
Interfund Charges
Accounts for charges from the Capital Equipment Replacement Fund (CERF) for future replacement of vehicles and
equipment used by the Fire Department. The total CERF annual charges are calculated based on the Village’s policy
of maintaining a fund balance of 37% of accumulated reserves. Each fund’s charges are determined by their share
of the total reserves. The 2024 budget increased due to manufacturer increases, supply chain issues and the
addition of extrication equipment to the replacement schedule.
Accounts for charges from the Facility Repair and Replacement Fund (FRRF) which sets aside resources for the major
repairs and replacements of Village building components. The 2024 budget increased due to an update to the FRRF
model to include projects over the next 20 years as opposed to a 10‐year outlook.
Accounts for charges from the Municipal Equipment Repair Fund (MERF) for maintenance and repair of Fire
Department fleet.
Vehicles 550025 2023 Budget 2024 Budget
$75,000 $0
Building Improvements 550040 2023 Budget 2024 Budget
$0 $50,000
CERF Charges 560010 2023 Budget 2024 Budget
$788,101 $1,000,349
FRRF Charges 560040 2023 Budget 2024 Budget
$48,988 $127,509
MERF Charges 560090 2023 Budget 2024 Budget
$514,300 $557,990
Village of Glenview Adopted 2024 Budget
182
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Village of Glenview Adopted 2024 Budget
183
Community Development Department
The Community Development Department provides various development, building, and engineering-
related services. It also oversees short- and long-term land use planning, economic development,
building permits, building and engineering plan review, inspections (property maintenence, fire,
building engineering, health), and engineering design and capital improvement project management.
Department
Priorities
Economic Development - Downtown, Signode, Pearson and CVS redevelopments
Text Amendments - Sign Code and Tree Preservation
Plan Implementation - Plan for Nature, Bicycle and Pedestrian Plan,
Sustainatibility Plan, Tollway Feasibility Study, Engineering Master Plan
Bueatificaiton - streetscape (Downtown & GTC), gateway and wayfinding signage,
bicycle route signage, outdoor dining enhancements
Development Center efficiencies and completion of the FY2024 CIP
2023 Accomplishments
•Conducted 1,971 plan reviews and 4,863 inspections for more than 2,100
permits issued
•Dermody Logistics Campus development and permit reviews, mass grading,
building demolition, and construction
•Successful completion of $35 million Capital Improvement Program,
including 4.5 miles of water main improvements and 4.6 miles of resurfacing
•Downtown and Glen Town Center streetscape inhancements, including
landscaping, outdor dining, decorative lighting, and banners
•New information retention process that resulted in 90% of Development
Center files being transferred to electronic storage
•Property acquisition and public/private agreements utilized to expand
downtown parking lot
•Supporting Glenview Connect vision through economic gap support
Village of Glenview Adopted 2024 Budget
184
Goal Performance Measures 2022
Actual
2023
Target
2023
Projected
2024
Target
Strategic
Priority
5
Percentage of annual CIP budget
that is expended in the budgeted
year
90% 95% 92% 95%
2
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 ≥4.3 4.3 ≥4.3
5
Infrastructure Management Services
(IMS) Village-wide roadway rating
exceeding Village goal of 75 out of
100, meaning a vast majority of
78 ≥75 78 ≥75
-2024 Goals
•Continued implementation of Economic Development and Downtown Strategic Plan initiatives,
including contracted Development Advisor & Economic Development Coordinator, increased tenant
and facade improvement grant funding, support for prospective special events, and continued
enhancements to streetscape design elements
•Potencial Development Center remodeling of front counter area to foster greater public interactions
•Continuation of Tree Assistance Planting Program
•Consideration of installation of five electronic vehicle charging stations on public property
•Develop Sustainability Plan and implementation of recommendations through contracted
Sustainability Coordinator
Vill
a
g
e
M
a
n
a
g
e
m
e
n
t
Tea
m
G
o
a
l
s
•1. Continue efforts to implement and build upon
the Community Engagement Strategic Plan
•2. Continuously improve the customer, business
owner, and general public's experience when
interacting with the Village of Glenview
•3. Recruit, retain, and train high quality talent
•4. Advocate for residents and businesses to
experience a high quality of life
•5. Enhance the community as a desireable place for
residents, business owners, customers, and visitors
Strategic
Priorities
Fiscal
Sustainability
Infrastructure
Investment
Challenge the
Status Quo
Commitment to
Customer Service
Village of Glenview Adopted 2024 Budget
185
Goal Performance Measures 2022
Actual
2023
Target
2023
Projected
2024
Target
Strategic
Priority
roadways are in fair or better
condition
2 Initial Building Plan Reviews within
14 days 98% ≥85% 95% ≥85%
2
Building Re-reviews within 7 days 92% ≥85% 90% ≥85%
2
Initial Engineering Reviews within
14 days 96% ≥85% 95% ≥85%
2
Engineering Re-reviews within 7
days 86% ≥85% 86% ≥85%
2
Inspections available within 2
business days 96% ≥90% 95% ≥90%
5
Number of building permits issued 1,955 2,500 2,792 2,500
5
Number of inspections completed
(including code enforcement) 5,701 11,500 8,144 11,500
5
Number of New Development
Commission cases processed
annually
9 15 13 15
5
Number of Development
Adjustments Commission cases
processed annually
87 150 124 150
5
Total value of CIP projects awarded
(in $ millions) $27.2 $33.8 $32.9 $31.4
Village of Glenview Adopted 2024 Budget
186
Community Development Department
Community Development
Department
2022
Actual
2023
Budget
2023
Estimate
2024
Budget
2024 Bud.
vs.
2023 Bud.
Operating Expenditures
Personnel 2,310,299 2,567,830 2,512,213 2,876,288 308,458
Contractual 1,613,145 3,151,006 1,948,720 3,491,375 340,369
Commodities 8,008 17,653 12,995 20,741 3,088
Other Charges 310,254 1,203,047 1,185,267 1,311,431 108,384
Capital Outlay 296,273 ‐ ‐ ‐ ‐
Total Operating Expenditures 4,537,979 6,939,536 5,659,195 7,699,835 760,299
Other Expenditures
Interfund Charges 36,017 35,900 41,866 31,858 (4,042)
Capital Projects 22,029,650 35,546,933 24,342,476 37,308,940 1,762,007
Depreciation 2,247,796 ‐ ‐ ‐ ‐
Transfer Out 1,136,796 147,664 216,409 185,091 37,427
Total Other Expenditures 25,450,260 35,730,497 24,600,751 37,525,889 1,795,392 ‐
Total Expenditures 29,988,239 42,670,033 30,259,946 45,225,724 2,555,691
Funding Sources
Corporate Fund 3,734,419 5,572,529 4,337,703 6,245,655 673,126
Glenview Water Fund 5,584,948 11,730,705 9,486,135 10,764,424 (966,281)
Glenview Sanitary Fund 1,883,756 2,025,467 1,344,066 2,118,156 92,689
Wholesale Water Fund 62,816 ‐ ‐ ‐ ‐
Commuter Parking Fund 92,392 ‐ ‐ ‐ ‐
Special Service Area Bond Fund 298,116 334,316 334,316 368,075 33,759
Capital Projects Fund 14,418,770 19,044,805 11,092,235 20,934,254 1,889,449
Motor Fuel Tax Fund 3,913,021 3,962,211 3,665,491 4,795,160 832,949
Total Funds Sources 29,988,239 42,670,033 30,259,946 45,225,724 2,555,691
13.8% of the Community Development Department's 2024 expenditures are budgeted in the
Corporate Fund. These expenditures are broken out into the categories shown below.
Detail can be found on the following pages.
All Funds
Total Corporate, 13.8%
All Other
Funds, 86.2%
55.9%
42.3%
1.0%
0.5%
0.3%
All Other Funds
Contractual
Personnel
Other Charges
Interfund Charges
Commodities
Co
r
p
o
r
a
t
e
Fu
n
d
Funding Sources ‐2024 Budget
Village of Glenview Adopted 2024 Budget
187
Community Development Department Summary
Community Development
2022
Actual
2023
Budget
2023
Estimate
2024
Budget
2024 Bud.
vs.
2023 Bud.
Personnel 2,112,118 2,383,140 2,324,572 2,640,958 257,818
Contractual 1,549,023 3,083,006 1,923,220 3,491,375 408,369
Commodities $8,009.00 17,653 12,995 20,741 3,088
Other Charges 29,254 52,830 35,050 60,723 7,893
Interfund Charges 36,017 35,900 41,866 31,858 (4,042)
Community Development Total 3,734,421 5,572,529 4,337,703 6,245,655 673,126
2024 Operating Expenditure Budget ‐ Corporate Fund
Community Development 6,245,655
Fire 23,456,361
Management Services 25,525,741
Police 19,455,661
Public Works 10,174,057
Transfers Out 9,251,071
Total 94,108,546
Corporate Fund
‐
500,000
1,000,000
1,500,000
2,000,000
2,500,000
3,000,000
3,500,000
4,000,000
Personnel Contractual Commodities Other Charges Interfund Charges
2024 Budget vs 2023 Estimate
2024
Budget
2023
Estimate
Community
Development
6%
Fire
25%
Management
Services
27%
Police
21%
Public Works
11%
Transfers Out
10%
Village of Glenview Adopted 2024 Budget
188
Community Development Department Line Item Budget
Community Development
2022
Actual
2023
Budget
2023
Estimate
2024
Budget
2024 Bud.
vs.
2023 Bud.
Personnel
511110 ‐ Regular Salaries 1,420,389 1,600,601 1,547,134 1,743,541 142,940
511120 ‐ Part Time Salaries 157,390 200,972 200,972 225,302 24,330
511130 ‐ Temporary/Seasonal Salaries 23,283 35,840 35,840 55,440 19,600
511210 ‐ Overtime Salaries 768 2,372 750 2,000 (372)
511240 ‐ Longevity Pay 3,686 4,124 4,103 4,245 121
511270 ‐ Vacation Payout 29,004 24,500 34,073 31,000 6,500
511280 ‐ Sick Payout 3,357 4,000 4,813 16,220 12,220
512110 ‐ Deferred Comp 4,319 4,508 4,529 4,687 179
512120 ‐ Auto Allowance 4,638 4,680 4,680 4,680 ‐
514110 ‐ FICA Payments 117,569 141,975 137,597 157,103 15,128
514210 ‐ IMRF Payments 146,527 132,550 123,063 148,491 15,941
514410 ‐ Health Insurance 201,188 227,018 227,018 248,249 21,231
Total Personnel 2,112,118 2,383,140 2,324,572 2,640,958 257,818
Contractual
521150 ‐ Bank Service Charges 22,734 25,000 27,000 31,000 6,000
521170 ‐ Business Retention ‐ Econ Dev 151,356 614,683 272,000 816,821 202,138
521270 ‐ Traffic Engineering Services 56,916 74,200 74,200 79,440 5,240
521290 ‐ Other Professional Service 109,231 559,237 184,327 891,600 332,363
521295 ‐ Engineering Services 680,259 723,582 723,582 813,450 89,868
521315 ‐ Building, Plan Review & Inspection Services 483,410 980,952 536,288 738,698 (242,254)
522125 ‐ Dues, Memberships, Subscriptions 31,119 27,952 33,700 32,631 4,679
522145 ‐ Postage 352 585 350 435 (150)
522150 ‐ Printing And Publishing 13,646 12,910 12,260 14,930 2,020
522160 ‐ Software Licensing ‐ 63,905 59,513 72,370 8,465
Total Contractual 1,549,023 3,083,006 1,923,220 3,491,375 408,369
Commodities
531110 ‐ General Office Supplies 2,964 3,370 3,370 8,250 4,880
531230 ‐ Uniforms/Shoe 318 750 827 1,950 1,200
535020 ‐ Books, Pamphlets, Materials 3,254 2,750 2,475 2,750 ‐
535050 ‐ Other Supplies/Tools 1,473 10,783 6,323 7,791 (2,992)
Total Commodities 8,009 17,653 12,995 20,741 3,088
Other Charges
540050 ‐ Commissions 12,606 20,240 15,000 20,050 (190)
540300 ‐ Training 16,603 32,390 20,000 40,473 8,083
540310 ‐ Travel Reimbursement 45 200 50 200 ‐
Total Other Charges 29,254 52,830 35,050 60,723 7,893
Interfund Charges
560010 ‐ CERF Charges 11,881 9,173 9,173 8,278 (895)
560090 ‐ MERF Charges 24,136 26,727 32,693 23,580 (3,147)
Total Interfund Charges 36,017 35,900 41,866 31,858 (4,042)
Community Development Total 3,734,421 5,572,529 4,337,703 6,245,655 673,126
Corporate Fund
Village of Glenview Adopted 2024 Budget
189
Personnel Expenditures
Accounts for a portion of the salary expense for full‐time Community Development employees. The 2024 budget
includes a 3.50% merit increase and merit bonuses for employees. The table below shows how the salaries are
allocated across funds.
Position Corporate Enterprise Funds Internal Service Funds
Director of Community Development 78%
Water ‐ 15%
Sanitary ‐ 7% ‐
Deputy Director of Community Development 100% ‐ ‐
Development Center Manager 100% ‐ ‐
Engineering Division Manager 60%
Water ‐ 25%
Sanitary ‐ 15% ‐
Engineering Project Manager 60%
Water ‐ 25%
Sanitary ‐ 15% ‐
Assistant to the Village Manager 40%
Water – 30%
Wholesale – 5%
Sanitary – 5%
Insurance & Risk – 15%
FRRF – 5%
Fire Inspector 100% ‐ ‐
Inspectional Services Division Manager 100% ‐ ‐
Community Development Coordinator 100% ‐ ‐
Administrative Coordinator 100% ‐ ‐
Natural Resources Manager 100% ‐ ‐
Plan Examiner 100% ‐ ‐
Sanitarian 95% Water ‐ 5% ‐
Planning Division Manager 100% ‐ ‐
Planner 100% ‐ ‐
Senior Planner 100% ‐ ‐
Accounts for the salary expenses for six (6) part‐time Fire Inspectors (5,220 total hours totaling $153,248) and three
(3) part‐time Permit Clerks (3,120 total hours totaling $72,054). The 2023 budget included an increase in the total
working hours for the fire inspectors based on the anticipated number of inspections projected. The 2024 budget
includes a 3% wage increase for part‐time fire inspectors and a market adjustment wage increase for part‐time
clerks.
Temporary/Seasonal Pay 511130 2023 Budget 2024 Budget
$35,840 $55,440
Accounts for (1) Development Center Intern (600 hours totaling $10,800), (1) Landscaping Design Intern (600 hours
totaling $10,800) (2) Ecological Interns (600 hours each totaling $21,600), and (1) Engineering Intern (680 hours
totaling $12,240). The 2024 budget has been increased to include 195 total additional hours due to increased
staffing needs over the summertime period and the inclusion of a Landscape Design Intern to inspect the
Regular Salaries 511110 2023 Budget 2024 Budget
$1,600,601 $1,743,541
Part Time Salaries 511120 2023 Budget 2024 Budget
$200,972 $225,302
Village of Glenview Adopted 2024 Budget
190
commercial corridors to ensure compliance with approved landscaping plans. The Landscaping Design Intern is a
one‐time expenditure. The hourly rates vary for each position to reflect both returning and new intern rates.
Overtime Salaries 511210 2023 Budget 2024 Budget
$2,372 $2,000
Accounts for potential overtime costs of non‐exempt CD staff, primarily those performing health and building
inspections for special events conducted after normal business hours. Examples of special events include the Art
Festival, Summerfest, Blocktoberfest, Glenview Farmer's Market, Bites & Brews, Kohl Children's Museum Special
Event, Armenian Fest, and Greek Fest. The 2024 budget reflects a 3.50% wage increase.
Longevity Pay 511240 2023 Budget 2024 Budget
$4,124 $4,245
Longevity amounts are paid to non‐exempt employees with 7 or more years of service hired prior to 7/17/2012 per
the Employee Handbook (2 employees). Longevity amounts are included in the employee handbook and are
increased annually based on the annual September change in CPI. The estimated change in CPI is 1.7% based on
current trends. Longevity is allocated across funds in the same proportions as regular salaries.
Vacation Payout 511270 2023 Budget 2024 Budget
$24,500 $31,000
Accounts for the vacation time compensation paid to CD Department employees for a certain number of accrued
and unused vacation hours in accordance with the Employee Handbook. The 2024 budget is based on a review of
actual program participation over the last few years.
Sick Payout 511280 2023 Budget 2024 Budget
$4,000 $16,220
Accounts for the sick time compensation paid to Community Development department employees for a certain
number of accrued and unused sick hours in accordance with the Employee Handbook. In 2024, the Village is
implementing a new sick time payout plan. Expenditures are anticipated to increase as a result of this new program;
however, the program will significantly reduce the Village’s end of service sick leave payout liability.
Deferred Compensation 512110 2023 Budget 2024 Budget
$4,508 $4,687
Accounts for the deferred compensation paid to the Director of Community Development at 3% of base salary.
Deferred compensation is allocated across funds in the same proportion as regular salaries.
Auto Allowance 512120 2023 Budget 2024 Budget
$4,680 $4,680
Accounts for the auto allowance paid to the Director of Community Development per the Employee Handbook.
Auto allowance is allocated across funds in the same proportion as regular salaries.
Village of Glenview Adopted 2024 Budget
191
FICA Payments 514110 2023 Budget 2024 Budget
$141,975 $157,103
Accounts for the employer FICA (Social Security (6.2%) and Medicare (1.45%)) payments applied to the FICA wages
(salaries, longevity, vacation and sick payouts, deferred compensation and auto allowance).
IMRF Payments 514210 2023 Budget 2024 Budget
$132,550 $148,491
Accounts for a portion of the employer share of the Illinois Municipal Retirement Fund (IMRF) Pension
Contributions. The 2024 employer rate is 7.58% of IMRF wages which include salaries, OT wages, vacation and sick
payouts, longevity and deferred compensation. The 2024 rate of 7.58% is only 2.57% higher than the 2023 rate of
7.39%.
Health Insurance 514410 2023 Budget 2024 Budget
$227,018 $248,249
Accounts for a portion of health insurance, dental insurance, and insurance opt‐out incentive for eligible Community
Development personnel. The Village offers employees a choice between two health insurance plans which include
an HMO option and a PPO option. For 2024, HMO rates are increasing 9.44% and PPO rates are increasing 10.35%.
The decrease in the 2024 budget is related to changes in staffing and employee elections.
Contractual Expenditures
Bank Service Charges 521150 2023 Budget 2024 Budget
$25,000 $31,000
Accounts for Persolvent credit card fees. This is a 3% fee associated with credit card transactions for permit and
inspection fee processing.
Business Retention 521170 2023 Budget 2024 Budget
$614,683 $816,821
This account includes costs for services related to retaining and/or growing the business environment in Glenview.
Description 2023 Budget 2024 Budget
CNSCVB Membership $55,683 $66,821
Village/Chamber Business Support Services (previous contract for
services expired in 2023 and was mutually not renewed) $50,000 ‐
Development Advisor $109,000 $100,000
Economic Development Coordinator ‐ $100,000
Business Assistance Programs – Tenant Improvement and Façade
Improvement plus Architectural Services $300,000 $450,000
Special Events $100,000 $100,000
TOTAL $614,683 $816,821
Village of Glenview Adopted 2024 Budget
192
CNSCVB
The membership for Chicago North Shore Convention and Visitors Bureau (CNSCVB) allows Glenview hoteliers the
opportunity to participate in regional advertising and networking. In 2020, due to the Coronavirus pandemic, the
Bureau discounted the annual membership by 50% to provide economic relief during the unprecedented time. The
Bureau is incrementally returning to the regular annual membership rate over a three‐year period, with the full
membership cost being reinstated in 2024.
Development Advisor
The Village contracted with a Development Advisor to implement the recommendations included in the Economic
Development Strategic Plan and to advise on redevelopment opportunities through the analysis of public/private
development opportunities.
Economic Development Coordinator
This contracted position would create a business and property owner database, assist in the marketing and
promotion of the Village’s business districts, downtown, and Glen Town Center, and carry out the retention and
recruitment of businesses to Glenview.
Business Assistance Programs – Tenant Improvement and Façade Improvement
Consistent with the recommendations of the Economic Development Strategic Plan (EDSP), these business assistant
programs are targeted to improve interior buildouts and storefronts that enhance the community’s shopping and
dining opportunities. Additional funds are being allocated for the implementation of more projects associated with
the Façade Improvement and Tenant Improvement Programs that were approved by the Board of Trustees in 2022,
with a focus on the establishment of new businesses. An additional $150,000 was included to allow tenants an
opportunity to coordinate with an architect hired by the Village to redesign their storefront facade and signage for
submittal to the business assistance program.
Special Events
Consistent with EDSP recommendations and community feedback these family‐friendly special events would
activate and enhance the awareness of key commercial areas. Following coordination with community stakeholders
and Village Board approval arrangements would be secured to host a variety of small‐medium sized, curated events
(music, food trucks, themed, holiday, etc.) to attract people to the Village’s various business districts throughout
the year.
Streetscape Enhancements (Downtown, GTC, Commercial Corridors)
A design consultant would assist in formalizing an enhanced streetscape design for the Downtown, GTC and other
commercial corridors. Enhancements would include design considerations for landscaping, decorative lighting,
furniture, bike racks, public art, murals, outdoor dining, etc. and the implementation of such features within the
streetscape.
Village of Glenview Adopted 2024 Budget
193
Traffic Engineering Services 521270 2023 Budget 2024 Budget
$74,200 $79,440
Description 2023 Amount 2024 Amount
Traffic Engineering Consultant – Traffic Committee $20,000 $35,000
Speed Boards (2 @ $4,945 each) $20,600 $9,890
Speed Board Software Subscription $21,000 $21,000
Speed Board Battery Chargers (2 @ $125 each) $600 $250
Solar Panels (one‐time expenditure of 2 @ $650 each) ‐ $1,300
Traffic Engineering Consultant – Development Review $12,000 $12,000
Total $74,200 $79,440
Traffic Engineering Consultant ‐ Traffic Committee
The Village’s Traffic Committee utilizes traffic engineers to review Village‐wide traffic calming concerns (i.e.
speeding, engineering design, intersection control, traffic regulatory signage, parking regulations, sight distance
evaluations, traffic studies, etc.). Studies and analysis are needed to address resident’s traffic concerns and
attendance is often required at neighborhood open houses or Village Board meetings to relay the results of a study
or recommendation. The 2024 budget includes an increase due to increased consulting costs and to allow for
additional traffic studies due to an increase in resident traffic calming requests.
Speed Boards
Due to increased resident requests for speed boards, two (2) speed boards are necessary to increase the number
of available speed boards that may be rotated around residential public streets to educate drivers on their speed
compared to the speed limit. The boards also collect speed and trip data which is used to clearly delineate existing
traffic conditions. A one‐year subscription for the new boards is covered in the purchase price.
Speed Board Software Subscription
Annual subscription fee for the Traffic Suite Application software to monitor and report on twelve (12) speed boards
which will allow the Traffic Committee and the Police Department to monitor speeds and collect data throughout
the Village. The subscription fees for the two (2) new speed boards would need to be accounted for starting in
2025.
Speed Board Battery Chargers
An expenditure for two (2) additional chargers to re‐charge the batteries used for existing speed boards. Each speed
board uses four (4) rechargeable batteries, and one battery charger is included with the purchase of each speed
board. Staff is requesting two additional battery chargers to hasten the charging process and increase efficiency.
Solar Panels – One time expenditure
An expenditure for two (2) solar panels for semi‐permanent speed boards. Solar panel powered speed boards will
allow the Traffic Committee and the Police Department to monitor speeds and collect data for an extended duration
in areas that may require more extensive studies.
Traffic Engineering Consultant
A traffic engineer reviews the traffic engineering studies submitted by applicants for proposed developments to
determine their impacts on the existing traffic conditions and may need to attend Commission/Board meetings to
answer questions. An estimated 6 studies are anticipated to be reviewed in 2024 and a majority of these costs are
passed through to developers.
Village of Glenview Adopted 2024 Budget
194
Other Professional Services 521290 2023 Budget 2024 Budget
$559,237 $891,600
Accounts for the service fees for outside firms and agencies that support the work of the Community Development
Department. The 2023 budget included multiple one‐time projects, such as the creation of a sustainability plan,
landscaping enhancements at Village Hall, and building demolition associated with spark site concepts. Due to the
attrition of the Sustainability Coordinator, the creation of a sustainability plan and installation of electric vehicle
charging stations will be carried over to 2024 and professional services funds for sustainability initiatives will be
outsourced as needed. Other projects include phase II landscaping enhancements at Village Hall and remodeling of
the Development Center to enhance interactions with the public.
Glenview History Center
Through a service agreement with the nonprofit Glenview History Center and the Glenview Public Library, the
Village will be providing maintenance and ongoing upkeep of the Farmhouse Museum and Hibbard Library at 1121
Waukegan Road, similar to what currently occurs at other Village facilities. Immediate maintenance needs were
covered in 2023 and ongoing needs are allocated in FRRF. Staffing and programming of educational and
informational events and services associated with Glenview history would be supported by the Library and Village.
The goal of this agreement is ensuring the long‐term preservation and appreciation of the Village of Glenview’s local
history through educational programs and by offering community access to historical resources. An allocation for
potential staffing by the library personnel for History Center services will be evaluated in 2024 based on the History
Center’s master plan and budgeted accordingly in 2025.
Sustainability Coordination Services
In coordination with the Glenview Park District, the Village would share the services of a contracted
environmental firm to create a sustainability plan for the Glenview Park District and Village of Glenview. The firm
would also be utilized by the Village to carry out the implementation steps associated with the priorities identified
in Glenview’s Sustainability Plan.
Inspectional Services 2023 2024
Elevator Inspections (annual required inspections for safety compliance) $4,500 $6,000
Administrative Law Judge Rulings (i.e. grass cutting, fencing, roof repairs, etc.) $5,000 $1,000
Tree Assistance Planting Program (Village cost share with residents planting trees
on private property) $50,000 $40,000
Phase II Landscaping Enhancements at Village Hall (one‐time expenditure) $20,000 $47,000
Building Demolition $70,000 ‐
Document Scanning (permits and related documents) $23,827 $6,000
Village Hall Remodeling Construction Drawings (one‐time expenditure) ‐ $35,000
Development Center Remodeling Enhancements (one‐time expenditure) ‐ $415,000
TOTAL INSPECTIONAL SERVICES $173,327 $550,000
Planning
General Consulting (i.e. fiscal study reviews, surveyors, appraisals, etc.) $15,000 $35,000
Sign Code Updates $15,000 $6,600
Plan for Nature Updates $20,000 ‐
Glenview History Center $200,000 $100,000
Sustainability Plan (one‐time expenditure with 2023 IS funds being carried over to
2024) $50,000 $50,000
Sustainability Coordination Services ‐ $75,000
Village of Glenview Adopted 2024 Budget
195
Electric Vehicle Charging Station Installations (one‐time expenditure of EV
Charging systems 5 @ $3,000, with 2023 funds being carried over to 2024) $15,000 $15,000
Document Scanning (Plats, Plan Sets, Board/Commission Documents, etc.) $4,910 $1,000
TOTAL PLANNING $329,910 $276,000
Engineering
National Pollutants Discharge Elimination System Annual Reporting (IEPA required
compliance report for stormwater discharges) $6,000 $6,000
Community Rating System Reporting (updates confirming compliance with
floodplain requirements) $10,000 $12,000
Document Scanning (Plan Sets, etc.) $1,000
TOTAL ENGINEERING $16,000 $19,000
Unplanned Requests
Professional services to address unforeseen initiatives (e.g., specialty consulting
services, planning services, engineering and traffic services, surveys, plats,
easements, environmental studies, public meeting materials, etc.). Many services
would be associated with the potential implementation of the Economic
Development Strategic Plan and Downtown Strategic Plan initiatives. $40,000 $40,000
TOTAL UNPLANNED REQUESTS $40,000 $40,000
TOTAL $559,237 $885,000
Engineering Services 521295 2023 Budget 2024 Budget
$723,582 $813,450
Accounts for the outsourced professional services under the Baxter & Woodman contract to perform the services
outlined in the table below. The Village began using Baxter & Woodman for various services in 2010. Over the
years, the services have expanded and/or been reduced based on the Village’s needs. The 2024 budget is based on
an estimate of 5,000 hours to conduct approximately 1,550 engineering reviews for single‐family, multifamily and
commercial properties, 250 utility reviews, and an estimated 890 associated inspections, including utility project
inspections and as‐built reviews. The increased number of plan reviews is based on the last three years and is
reflected in the increased budget. The plan reviews include tasks associated with compliance and resolutions
related to the neighbor notification process required as part of the plan review, as well as an increased number of
utility reviews. The localized and neighborhood storm water engineering management tasks are based on the
average of the last three years, with an anticipated 390 drainage remediation reviews and inspections associated
with complaints, which is similar to previous and current year. See below map of 2022 Drainage Complaints.
Additional project management resources will be utilized in 2024 to coordinate plan reviews and CIP projects, and
to overseeing grant writing and management given the increased availability of transportation funds on both state
and federal levels. A 3% cost increase based on the current contract and the Consumer Price Index (CPI) growth is
accounted for in 2024.
Services
2023
Amount
2024
Amount
Plan Reviews (Engineering plan compliance with standards and requirements. This
line also includes drainage related neighbor notifications) $324,736 $374,900
Localized Stormwater Management and Inspections, including Holistic Drainage
Inspection Reports $111,775 $118,450
Project Management and Grant Coordination ($70,000 allocated in PW Budget) $102,000 $105,000
Engineering Inspections (Confirming compliance with approved permits) $185,071 $215,100
TOTAL $723,582 $813,450
Village of Glenview Adopted 2024 Budget
196
Building, Plan Review, and Inspection Services 521315 2023 Budget 2024 Budget
$980,952 $738,698
Accounts for the outsourced professional services under the Safebuilt contract to perform the services in the table
below. The Village began using Safebuilt for these services in 2013. The contract was extended in 2023 for another
three years, with the option to renew for two one‐year extensions. The volume of services is projected by analyzing
the four‐year average of core permit services, plus anticipated one‐time large‐scale projects (see below map for
2023 permit locations). Core permits are associated with small and medium projects, which are typically issued by
the Development Center, and consist of small projects like decks, patios, sheds and fences, as well as medium‐sized
projects like residential and commercial remodeling, detached garages and house additions. The large permit
volume is projected based on the anticipated construction of developments such as new residential projects and
new retail or industrial developments. The 2024 budget is based on an estimate of approximately 600 plan reviews
for the single‐family, multi‐family and commercial properties, 8,275 building permit and complaint inspections, and
435 health inspections. Health Plan Reviews were added in 2024, with ten (10) reviews anticipated. The decrease
in the number of inspections and plan reviews is expected due to the multi‐year phasing of expected new
development projects proposed for 2024. Performance measures in the contract outline the cost for each task. A
3.0% cost increase based on the current contract and Consumer Price Index (CPI) growth is accounted for in 2024.
Village of Glenview Adopted 2024 Budget
197
Services
2023
Amount
2024
Amount
Plan Reviews (building plan compliance with zoning and codes) $246,000 $189,569
Building Inspections (confirming compliance with approved permits) $523,720 $344,240
Health Inspections (confirming compliance with approved permits and codes) $45,088 $49,458
Health Plan Reviews (health plan compliance with codes) ‐ $1,103
Code Enforcement (complaint‐based zoning and code compliance inspections) $69,029 $52,366
Permit Technician (staffing in Development Center) $97,115 $101,962
TOTAL $980,952 $738,698
Dues and Subscriptions 522125 2023 Budget 2024 Budget
$27,952 $32,631
Accounts for the CD Department participation in various organizations. These organizational memberships provide
services such as training, professional development and useful information. There is a slight increase in the 2024
budget due to the rise in cost for the Glenview North Shore Park Association Dues, the North Branch Chicago River
Watershed membership, and one additional American Planning Association membership.
Key: A – Administration, IS – Inspectional Services, P – Planning, E – Engineering
Description Qty Unit Cost Total Cost
A‐American Planning Association/American Institute of Certified Planners 1 $724 $724
Village of Glenview Adopted 2024 Budget
198
A‐International City/County Management Association 1 $200 $200
A‐Lambda Alpha Membership 1 $315 $315
A‐International Council of Shopping Centers (ICSC) 1 $125 $125
A‐Urban Land Institute (ULI) 1 $264 $264
A‐Crain’s Business Magazine 1 $169 $169
A‐Glenview North Shore Park Association annual dues (Lot 16) 1 $9,500 $9,500
A‐Chicago Tribune Online Subscription 1 $288 $288
A‐Glenview Announcements Print Subscription 1 $105 $105
IS‐IL Environmental Health Association 1 $55 $55
IS‐National Fire Protection Association 1 $1,500 $1,500
IS‐International Code Council 2 $150 $300
IS‐Northwest Building Officials and Code Administrators 5 $29 $145
IS‐IL Association of Code Enforcement 4 $45 $180
IS‐National Environmental Health Association 1 $100 $100
IS‐Registered Environmental Health Specialist/Sanitarian License 1 $140 $140
IS‐Illinois Department of Professional Regulations License 1 $155 $155
IS‐Illinois Fire Inspector Association 1 $100 $100
IS‐Northern Illinois Fire Inspectors Association 1 $100 $100
IS‐Suburban Building Officials Counsel 3 $100 $300
IS‐Urban Wood Network 1 $150 $150
IS‐Arbor Day Foundation 1 $45 $45
IS‐International Society of Arboriculture 1 $135 $135
IS‐Illinois Arborist Association Chapter Dues 1 $55 $55
IS‐Chicago Wilderness Membership 1 $100 $100
IS‐Pesticide License with Training 2 $100 $200
P‐American Planning Association (APA) 4 $581 $2,325
P‐Chicago Metropolitan Agency for Planning (CMAP) 1 $1,751 $1,751
E‐American Civil Society of Engineers 1 $245 $245
E‐Certified Floodplain Manager License through Illinois Association for
Floodplain and Stormwater Management 1 $50 $50
E‐National Pollutant Discharge Elimination System Membership 1 $1,000 $1,000
E‐North Branch Chicago River Watershed Membership 1 $11,810 $11,810
TOTAL $32,631
Postage 522145 2023 Budget 2024 Budget
$585 $435
Accounts for FedEx and UPS postage fees. These expenditures are based on a three‐year average.
Printing and Publications 522150 2023 Budget 2024 Budget
$12,910 $14,930
Accounts for the supplies listed in the chart below associated with printing and publications. There is a budget
increase in 2024 due to the need for additional village logo envelopes, business cards, stampers, and No Mow ‘til
Mother’s Day signs.
Village of Glenview Adopted 2024 Budget
199
Key: IS – Inspectional Services, P – Planning, E – Engineering
Description 2023 Budget 2024 Budget
IS‐Permit Cardstock and Labels $300 $300
IS‐Door Hanger Cardstock $200 $400
IS‐Stop Work Order Adhesive Paper $160 $160
IS‐ Forms (Court and Inspection) $200 $800
IS‐Stampers ‐ $1,000
IS‐Architectural Plan Printing $500 $200
IS‐No Mow ‘til Mother’s Day Yard Signs $500 $1,120
IS‐Development Center Signage $1,800 ‐
A‐Business Cards ‐ $1,000
A‐Envelopes ‐ $1,000
P‐Public Notices for Commission Cases $4,250 $4,250
P‐Presentation Boards for Meetings $1,000 $500
E‐Special Service Area Notices Posting $1,200 $1,400
E‐Printing of CIP Maps $1,600 $1,600
E‐Reproduction of the CIP Plans for Construction Engineering $1,200 $1,200
TOTAL $12,910 $14,930
Software Licensing 522160 2023 Budget 2024 Budget
$63,905 $72,370
Accounts for annual portal access and user licensing fees associated with the Village’s permitting, plan review, and
work order software systems. A 3% cost increase was included in the 2024 budget based on the current contracts
and Consumer Price Index (CPI), as well as additional licenses that were added for new staff members in 2023.
CoStar, an economic development software used to track land and lease rates, owner and tenant information, sales
activity, and available property lists is a new item in the 2024 budget. Additional fees ($3,600) will be required to
coordinate the mapping between LAMA and Google Maps.
Commodities
General Office Supplies 531110 2023 Budget 2024 Budget
$3,370 $8,250
Accounts for office supplies ($2,250 for specialty paper, pens, folders, labels, envelopes, and other such supplies
necessary for day‐to‐day operations) and canteen supplies ($1,000 for coffee, tea, creamer, etc.). These
expenditures are based on a three‐year average and reflect reductions in the use of canteen supplies. There is a
$5,000 increase in the 2024 budget for a one‐time expenditure to replace ten (10) office chairs.
Uniforms and Shoes 531230 2023 Budget 2024 Budget
$750 $1,950
Accounts for safety vests ($400) and safety boots ($1,400) distributed to staff each year. There is an increase in the
2024 budget due to scheduled replacements being necessary in safety boots and gear. Safety gear is replaced every
other year, with 2024 being a replacement year. Village issued t‐shirts ($150) for seasonal interns are new items in
2024, with eight (10) shirts being purchased for four (5) department interns.
Village of Glenview Adopted 2024 Budget
200
Books, Pamphlets, Materials 535020 2023 Budget 2024 Budget
$2,750 $2,750
Accounts for code enforcement books/materials, training manuals, Building Safety month materials ($2,000), and
public notice signs ($750).
Other Supplies/Tools 535050 2023 Budget 2024 Budget
$10,783 $7,791
Accounts for PPE, inspecting equipment, testing supplies, herbicide equipment, and various field supplies. A one‐
time expenditure is included for the purchase iPads for inspectors. With the implementation of LAMA Software,
inspectors now have the ability to document inspections on‐site using mobile devices (iPads). This process will
increase efficiency and allow inspectors to provide better customer service.
Description Qty Unit Cost Total Cost
iPads for field inspections (one‐time expenditure) 7 $799 $5,593
iPad keyboard covers (one‐time expenditure) 7 $40 $280
iPad screen protectors (one‐time expenditure) 7 $5 $35
#2 Grade Wooden Stakes 1 $50 $50
Batteries for Flashlights and Cameras 1 $50 $50
Flashlights 8 $35 $280
Zipties 2 $10 $20
PPE 1 $250 $250
Telescopic Extension Poles 3 $90 $270
Multi‐Pliers 2 $50 $100
Clipboards 2 $25 $50
Whiteboard (one‐time expenditure) 1 $200 $200
Forestry Tape Measures (one‐time expenditure) 2 $50 $100
Chlorine Test Strips 1 $45 $45
Sanitizer Test Strips 1 $40 $40
Loppers (Pruning Tools) 4 $42 $168
Trowels 10 $12 $120
Gloves 10 $14 $140
Total $7,791
Other Charges
Commissions 540050 2023 Budget 2024 Budget
$20,240 $20,050
Accounts for secretarial services for the four (4) Commissions (New Development, Development Adjustments,
Natural Resources, and Environmental Review) which is dependent on the number of commission meetings that
take place ($16,200). The 2024 amount is based on the average number of meetings and the duration of meetings
from prior years. Additional items include commissioner training, Board/Commissioner name plaques and meeting
Village of Glenview Adopted 2024 Budget
201
materials, memberships to Landmark Preservations Council of IL and IL Association of Historic Preservation
Commission, Natural Resource Commission publicity and events, and ecological sustainability awards.
Description
2023
Amount
2024
Amount
Recording Secretary Services for Commissions $16,200 $16,200
Commissioner Training $1,500 $1,500
Placards and Misc. Meeting Materials $700 $700
Illinois Association of Historic Preservation Commission Membership $50 $50
Landmark Preservations Council Membership $40 $40
Natural Resources Commission Publicity and Events $1,000 $1,000
Ecological Sustainability Awards $750 $560
TOTAL $20,240 $20,050
Training 540300 2023 Budget 2024 Budget
$32,390 $40,473
Accounts for the training and travel costs for employee development and career‐pathing in specific areas. This
training helps to maintain and develop additional skills for the benefit of the organization and the residents served.
The 2024 budget has been increased to allow for a one‐time expenditure for LAMA software training.
Key: A – Administration, IS – Inspectional Services, P – Planning, E – Engineering
Qty
Unit
Training
Cost
Subtotal
Training
Cost
Unit
Travel
Cost
Subtotal
Travel
Cost
Total
Travel &
Training
Cost
A ‐ International City Management
Association 1 $750 $750 $1,245 $1,245 $1,995
A ‐ National American Planning Conference 1 $400 $400 $1,550 $1,550 $1,950
P ‐ National American Planning Conference 3 $400 $1,200 $1,550 $4,650 $5,850
P – National American Planning Conference
(Virtual) 1 $400 $400 ‐ ‐ $400
A ‐ Department Training 6 $200 $1,200 ‐ ‐ $1,200
IS ‐ Illinois Environmental Health Association 2 $125 $250 ‐ ‐ $250
IS – National Environmental Health
Association Sanitarian Training and License 1 $400 $400 ‐ ‐ $400
IS ‐ Suburban Building Officials 3 $350 $1,050 ‐ $1,050
IS ‐ Northwest Building Officials & Code
Admin. 9 $117 $1,053 ‐ ‐ $1,053
IS – International Code Council Seminars 9 $117 $1,053 $1,053
IS – International Code Council Classes and
Exams 1 $1,547 $1,547 $1,547
IS ‐ Illinois Association of Code Enforcement 2 $50 $100 ‐ ‐ $100
IS – Illinois Arborist Association Conference 2 $250 $500 ‐ ‐ $500
IS – Wild Things Conference 6 $50 $300 ‐ ‐ $300
IS – Northern Illinois Fire Inspectors
Association Symposium 7 $115 $805 $805
IS – LAMA Software Training 5.5 $3,100 $17,050 $17,050
E ‐ Project Management Professional Training 1 $1,500 $1,500 ‐ ‐ $1,500
Village of Glenview Adopted 2024 Budget
202
Qty
Unit
Training
Cost
Subtotal
Training
Cost
Unit
Travel
Cost
Subtotal
Travel
Cost
Total
Travel &
Training
Cost
E ‐ Illinois Association of Floodplain Managers 1 $450 $450 $450 $450 $900
E ‐ Metropolitan Water Reclamation District
of Greater Chicago 2 $50 $100 ‐ ‐ $100
E – IDOT Bureau of Planning Annual
Conference 1 $150 $150 ‐ ‐ $150
A/P ‐ Chaddick/Municipal Design Review
Network/CMAP/ILAPA Conferences 4 $30 $120 ‐ ‐ $120
A/P ‐ State American Planning Association
Conference 5 $280 $1,400 ‐ ‐ $1,400
A/P ‐ International Council of Shopping
Centers 2 $400 $800 ‐ ‐ $800
TOTAL $32,578 $7,895 $40,473
Travel Reimbursement 540310 2023 Budget 2024 Budget
$200 $200
Accounts for the travel costs reimbursed to employees including train tickets, parking and mileage.
Interfund Charges
CERF Charges 560010 2023 Budget 2024 Budget
$9,173 $8,278
Accounts for charges from the Capital Equipment Replacement Fund (CERF) for future replacement of vehicles and
equipment used by Community Development. The total CERF annual charges are calculated based on the Village’s
policy of maintaining a fund balance of 37% of accumulated reserves. Each fund’s charges are determined by their
share of the total reserves.
MERF Charges 560090 2023 Budget 2024 Budget
$26,727 $23,580
Accounts for charges from the Municipal Equipment Repair Fund (MERF) for maintenance and repair of the
Community Development fleet.
Village of Glenview Adopted 2024 Budget
203
Special Revenue Funds
Village of Glenview Adopted 2024 Budget
204
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. The 2024 budget includes funds for training that qualifies under forfeiture
guidelines.
Police Special Fund
2022
Actual
2023
Budget
2023
Estimate
2024
Budget
2024 Bud.
vs.
2023 Bud.
Beginning Fund Balance/
Net Position 22,221 29,849 29,849 24,290 (5,559)
Revenues
Investment Income 80 - 91 91 91
Other Revenues 8,377 - - - -
Total Revenues 8,457 - 91 91 91
Expenditures
Other Charges - 5,650 5,650 5,650 -
Capital Outlay 829 - - - -
Total Expenditures 829 5,650 5,650 5,650 - -
Surplus/(Deficit)7,628 (5,650) (5,559) (5,559) 91 -
Ending Fund Balance/
Net Position 29,849 24,199 24,290 18,731 (5,468)
Village of Glenview Adopted 2024 Budget
205
Foreign Fire Fund
The Foreign Fire Fund was established in 2002. The revenues accounted for in this fund are restricted for
use by the 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.
Foreign Fire Fund
2022
Actual
2023
Budget
2023
Estimate
2024
Budget
2024 Bud.
vs.
2023 Bud.
Beginning Fund Balance/
Net Position 240,706 278,528 278,528 317,132 38,604
Revenues
Investment Income 621 - 604 540 540
Other Revenues 163,568 140,000 150,000 150,000 10,000
Total Revenues 164,189 140,000 150,604 150,540 10,540
Expenditures
Contractual 33,757 23,010 24,000 26,400 3,390
Commodities 92,611 118,000 88,000 143,000 25,000
Total Expenditures 126,367 141,010 112,000 169,400 28,390 -
Surplus/(Deficit)37,822 (1,010) 38,604 (18,860) (17,850) -
Ending Fund Balance/
Net Position 278,528 277,518 317,132 298,272 20,754
Village of Glenview Adopted 2024 Budget
206
Special Tax Allocation Fund
Description
The former Glenview Naval Air Station closed in 1995 was redeveloped by the Village of Glenview. The
redevelopment project is called The Glen, and the Special Tax Allocation Fund (STAF) was the primary fund
used to account for its annual revenues and expenditures. The project established a Tax Increment
Financing (TIF) district, which was closed on December 31, 2021. The largest revenue source was
incremental property taxes which are now directed to the individual taxing jurisdictions, including the
Village of Glenview.
The closure ordinance included the establishment of The Glen TIF Cash Reserve Account to fund specific
development projects and Glen TIF related capital projects approved by the Board prior to closure, paying
property tax refunds ordered by Cook County post-closure for the tax years that The Glen TIF was open,
and administrative costs incurred by the Village for professional, legal, and other services related to the
administration of this fund and The Glen TIF Cash Reserve Account. As the approved expenditures are
paid, the fund balance in STAF will decline over time, which may be in excess of 10% each year, as is the
case with the 2024 ending fund balance projection.
The 2024 budget includes investment income of $356,000 and costs of $520,000 for professional services
($20,000) and potential property tax refunds ($500,000), as referenced above. All projects budgeted in
2023 were completed.
Special Tax Allocation Fund
2022
Actual
2023
Budget
2023
Estimate
2024
Budget
2024 Bud.
vs.
2023 Bud.
Beginning Fund Balance/
Net Position 19,123,887 10,117,649 10,117,649 8,446,477 (1,671,172)
Revenues
Taxes (150,213) - - - -
Intergovernmental 152,493 - - - -
Investment Income 155,288 93,060 383,000 356,000 262,940
Total Revenues 157,568 93,060 383,000 356,000 262,940
Expenditures
Contractual 5,521,176 85,004 141,937 20,000 (65,004)
Commodities 12,500 - - - -
Other Charges 32,886 - - 500,000 500,000
Capital Outlay 364,301 220,569 120,330 - (220,569)
Capital Projects 3,232,943 1,371,913 1,791,905 - (1,371,913)
Total Expenditures 9,163,806 1,677,486 2,054,172 520,000 (1,157,486) -
Surplus/(Deficit)(9,006,238) (1,584,426) (1,671,172) (164,000) 1,420,426
Ending Fund Balance/
Net Position 10,117,649 8,533,223 8,446,477 8,282,477 (250,746)
Village of Glenview Adopted 2024 Budget
207
Waukegan/Golf TIF Fund
On December 11, 2012, the Village of Glenview (“Village”) approved a Memorandum of Understanding (“MOU”)
with Regency Centers (“Regency”) regarding redevelopment of the former Avon/Baker Development property: a
20.98-acre parcel located at 1601 Overlook Drive and 3 Waukegan Road in Glenview. Regency, a national shopping
center developer, proposed and subsequently built a 75,429 square foot Mariano’s Fresh Market grocery store,
15,289 square feet of inline retail, an 8,554 square foot retail outlet building, and a 3,689 square foot Glenview
Bank & Trust building. Regency partnered with Focus Development who constructed a 238-unit apartment building
called The Reserve 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 and the Waukegan/Golf
intersection to address current and projected traffic. In accordance with a redevelopment agreement, the Village
funded $3,500,000 of the off-site infrastructure costs by taking the appropriate steps to establish a redevelopment
project area, a redevelopment plan, and tax increment financing 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.
It is anticipated that this TIF will close at the end of 2023 as planned, following the last debt service payment made
in 2023; therefore, the 2024 budget only includes investment income and expenses for professional services and
potential property tax refunds ordered by Cook County post-closure for the tax years that this TIF was open.
Waukegan/Golf TIF Fund
2022
Actual
2023
Budget
2023
Estimate
2024
Budget
2024 Bud.
vs.
2023 Bud.
Beginning Fund Balance/
Net Position 6,012,199 5,229,037 5,229,037 3,959,238 (1,269,799)
Revenues
Taxes 2,678,361 2,674,563 2,674,563 - (2,674,563)
Investment Income 27,238 26,640 114,204 109,392 82,752
Total Revenues 2,705,599 2,701,203 2,788,767 109,392 (2,591,811)
Expenditures
Personnel 9,897 9,665 9,665 - (9,665)
Contractual 193,834 472,014 470,495 20,000 (452,014)
Other Charges 3,285,030 3,578,406 3,578,406 100,000 (3,478,406)
Total Expenditures 3,488,761 4,060,085 4,058,566 120,000 (3,940,085) -
Surplus/(Deficit)(783,162) (1,358,882) (1,269,799) (10,608) 1,348,274
Ending Fund Balance/
Net Position 5,229,037 3,870,155 3,959,238 3,948,630 78,475
Village of Glenview Adopted 2024 Budget
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Village of Glenview Adopted 2024 Budget
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Enterprise Funds
Village of Glenview Adopted 2024 Budget
210
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 2024 Budget
211
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, Management 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 Management 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, and information technology support. 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 16,320 customers, 1,630 of whom are in
unincorporated Glenview. The sanitary sewer system has approximately 11,900 customers, 1,750 of
whom are in unincorporated Glenview. 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% industrial, 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.
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 then-current 6.7% of total water fund costs by increasing this portion of the rate structure to a
recovery percentage of 15% by 2022, which was achieved. 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. In 2021, the Board
gave direction to amend the fixed charges for the three smallest meter sizes, so that the fee was the same.
This adjustment caused an increase in the recovery percentage, which will level out over time. 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 2024 Budget
212
Glenview Water Fund
Revenues
The 2024 budget includes $17,713,741 in estimated revenue from customer billing; total revenue is
estimated to be $21,718,748. The estimated revenues reflect increases in the quarterly fixed rate to bring
the total cost recovery to 14.29% with a 3.02% increase in the consumption rate. The quarterly fixed rate
varies by meter size.
Village Water Rates
Meter Size 2022 2023 2024
1” & smaller – Fixed Rate $24.76 $25.44 $26.40
1 ½” – Fixed Rate $92.59 $95.13 $98.70
2” – Fixed Rate $193.27 $198.58 $206.03
3” – Fixed Rate $501.58 $515.37 $534.70
4” – Fixed Rate $943.24 $969.18 $1,005.52
6” – Fixed Rate $1,296.47 $1,332.12 $1,382.08
8” – Fixed Rate $1,584.86 $1,628.44 $1,689.51
Consumption Rate (per 1,000 gal) $7.08 $7.29 $7.51
% Change in Consumption Rates 0.00% 3.00% 3.02%
% of Revenues - Fixed Charge 15.14% 15.01% 14.29%
*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 2024 budget includes $24,766,409 in budgeted expenses. The 2024 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 2024 budget
includes $9,662,413 for water infrastructure projects, including the 2024 costs in the 10-year Water
Strategic Plan, and $1,314,438 towards facility improvements at the pump stations. The 2024 budget also
includes a one-time share for facility improvements at the Public Works campus in the amount of
$2,000,000. These infrastructure replacement and repair costs represent 52% of the total water budget.
The cost of water purchased from the Village of Wilmette represents another 18% of the water fund
budget. The 2024 budgeted expenses also include $911,375 in loan principal payments and $27,643 in
interest expense, for a combined 4% of the total water budget.
The remaining 26% of the 2024 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, and financial and customer
service support.
2023 Consumption
Charge/1,000 gals
2024 Consumption
Charge/1,000 gals
Incorporated $7.29 $7.51
Unincorporated $10.96 $11.29
Village of Glenview Adopted 2024 Budget
213
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 2024. The fund balance is decreasing from the prior
year due to a planned use of cash for Water Fund infrastructure projects.
FY 2022 FY 2023 FY 2023 FY 2024
Actual Budget Projected Budget
5,485,360 7,167,413 7,167,413 6,581,328
Receipts from Users 19,171,150 16,285,900 16,537,408 17,713,741
Investment Income 133,550 88,360 481,030 492,080
Grants 2,800,000 1,264,930 830,968
Transfer In 741,856 1,669,267 1,669,267 2,681,959
20,046,556 20,843,527 19,952,635 21,718,748
Operating Expenses 12,328,156 11,277,880 11,175,956 14,164,978
Interest Expense 63,193 43,601 43,601 27,643
Principal Payments 1,125,155 801,673 801,673 911,375
13,516,504 12,123,154 12,021,230 15,103,996
6,530,052 8,720,373 7,931,405 6,614,752
Capital 4,847,999 10,721,507 8,517,490 9,662,413
4,847,999 10,721,507 8,517,490 9,662,413
1,682,053 (2,001,134) (586,085) (3,047,661)
7,167,413 5,166,279 6,581,328 3,533,667 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 2024 Budget
214
Glenview Water Fund Summary
Glenview Water Fund
2022
Actual
2023
Budget
2023
Estimate
2024
Budget
2024 Bud.
vs.
2023 Bud.
Beginning Fund Balance/
Net Position 48,600,919 50,938,322 50,938,322 50,352,239 (586,083)
Revenues
Licenses & Permits 84,713 87,700 262,050 87,700 ‐
Charges For Services 15,941,329 15,972,159 16,093,058 17,437,041 1,464,882
Intergovernmental 104,100 2,800,000 1,264,932 830,968 (1,969,032)
Investment Income 137,204 88,360 481,030 492,080 403,720
Other Revenues 198,200 226,041 182,300 189,000 (37,041)
Transfers In 765,799 1,669,267 1,669,267 2,681,959 1,012,692
Total Revenues 17,231,345 20,843,527 19,952,637 21,718,748 875,221
Expenditures
Personnel 2,222,813 3,136,270 3,013,653 3,426,072 289,802
Contractual 5,261,943 5,400,308 5,401,982 5,810,347 410,039
Commodities 838,859 986,120 994,883 863,851 (122,269)
Other Charges 1,647,813 863,521 863,521 956,378 92,857
Interfund Charges 1,123,021 1,736,935 1,747,191 2,047,348 310,413
Capital Projects 3,799,493 10,721,507 8,517,490 9,662,413 (1,059,094)
Transfers Out ‐ ‐ ‐ 2,000,000 2,000,000
Total Expenditures 14,893,942 22,844,661 20,538,720 24,766,409 1,921,748
Surplus/(Deficit)2,337,403 (2,001,134) (586,083) (3,047,661) (1,046,527)
Ending Fund Balance/
Net Position 50,938,322 48,937,189 50,352,239 47,304,579 (1,632,610)
Ending Cash and Investments 7,167,413 5,166,279 6,581,328 3,533,667 (1,632,612)
2024 Budget vs 2023 Estimate
‐
2,000,000
4,000,000
6,000,000
8,000,000
10,000,000
12,000,000
14,000,000
16,000,000
18,000,000
20,000,000
Revenues
2024
Budget
2023
Estimate
‐
2,000,000
4,000,000
6,000,000
8,000,000
10,000,000
12,000,000
Expenditures
2024
Budget
2023
Estimate
Village of Glenview Adopted 2024 Budget
215
Glenview Water Fund Revenue Line Item Budget
Revenues
2022
Actual
2023
Budget
2023
Estimate
2024
Budget
2024 Bud.
vs.
2023 Bud.
Licenses & Permits
420330 ‐ Water/Sewer Connection Charges 81,351 85,000 260,000 85,000 ‐
420335 ‐ Water Meter 2,592 2,000 1,500 2,000 ‐
420340 ‐ Water Permit 770 700 550 700 ‐
Total Licenses & Permits 84,713 87,700 262,050 87,700 ‐
Charges For Services
440105 ‐ Water Charges 15,875,079 15,956,359 15,972,527 17,396,241 1,439,882
440115 ‐ Water for Construction 54,462 15,000 20,000 40,000 25,000
440120 ‐ Turn on Charge 1,280 800 600 800 ‐
440425 ‐ Reimbursements 9,174 ‐ 99,931 ‐ ‐
480270 ‐ Insurance Recoveries 1,333 ‐ ‐ ‐ ‐
Total Charges For Services 15,941,329 15,972,159 16,093,058 17,437,041 1,464,882
Intergovernmental Income
450135 ‐ ARPA Grant Proceeds 104,100 2,800,000 1,264,932 830,968 (1,969,032)
Total Intergovernmental 104,100 2,800,000 1,264,932 830,968 (1,969,032)
Investment Income
460110 ‐ Interest Savings 3,027 360 1,030 1,080 720
460120 ‐ Interest‐Investment 134,178 88,000 480,000 491,000 403,000
Total Investment Income 137,204 88,360 481,030 492,080 403,720
Other Revenues ‐
470955 ‐ Late Payment Fees 195,861 216,041 180,000 185,000 (31,041)
470999 ‐ Miscellaneous Revenue 2,339 10,000 2,300 4,000 (6,000)
Total Other Revenues 198,200 226,041 182,300 189,000 (37,041)
Transfers In
490520 ‐ Transfer From Wholesale Water Fund 629,340 1,641,927 1,641,927 2,654,765 1,012,838
490540 ‐ Transfer From Sewer Fund 112,516 ‐ ‐ ‐ ‐
490755 ‐ Transfer From SSA Fund 23,944 27,340 27,340 27,194 (146)
Total Transfers In 765,799 1,669,267 1,669,267 2,681,959 1,012,692
Total Water Fund Revenues 17,231,345 20,843,527 19,952,637 21,718,748 875,221
Village of Glenview Adopted 2024 Budget
216
Glenview Water Fund Expenditure Line Item Budget
Glenview Water Fund
2022
Actual
2023
Budget
2023
Estimate
2024
Budget
2024 Bud.
vs.
2023 Bud.
Personnel
511110 ‐ Regular Salaries 1,925,414 2,064,641 1,965,812 2,229,018 164,377
511120 ‐ Part Time Salaries 3,388 3,121 2,857 5,120 1,999
511130 ‐ Temporary/Seasonal Salaries 27,096 59,972 59,972 65,600 5,628
511210 ‐ Overtime Salaries 188,062 212,507 210,925 255,740 43,233
511240 ‐ Longevity Pay 26,429 31,051 29,797 29,458 (1,593)
511270 ‐ Vacation Payout ‐ 2,500 ‐ ‐ (2,500)
511280 ‐ Sick Payout ‐ ‐ ‐ 1,378 1,378
512110 ‐ Deferred Comp 1,837 4,946 5,160 8,900 3,954
512120 ‐ Auto Allowance 1,950 5,436 5,436 9,480 4,044
514110 ‐ FICA Payments 158,516 180,961 170,028 196,412 15,451
514210 ‐ IMRF Payments 206,910 171,126 163,657 191,357 20,231
514212 ‐ Pension Expense ‐ IMRF/GASB 68 (592,317) ‐ ‐ ‐ ‐
514213 ‐ GASB 75 OPEB Expense (103,436) ‐ ‐ ‐ ‐
514410 ‐ Health Insurance 376,964 398,009 398,009 431,609 33,600
515700 ‐ Certification Pay 2,000 2,000 2,000 2,000 ‐
Total Personnel 2,222,813 3,136,270 3,013,653 3,426,072 289,802
Contractual
521140 ‐ Audit Services 3,312 4,547 4,374 4,288 (259)
521150 ‐ Bank Service Charges 71,038 85,431 80,510 85,431 ‐
521205 ‐ Finance & Accounting Services 66,304 68,725 74,491 130,127 61,402
521215 ‐ Information Technology Services 38,521 45,596 45,596 43,056 (2,540)
521290 ‐ Other Professional Service 152,039 257,394 246,315 259,304 1,910
521295 ‐ PW Outsourced Svcs & Contract Mgmt 280,959 145,331 102,831 105,800 (39,531)
521540 ‐ Outside Litigation 809 6,450 2,150 6,450 ‐
522115 ‐ Cell Phone Service & Equipment 8,176 7,860 7,860 8,038 178
522120 ‐ Document Destruction ‐ 103 109 156 53
522125 ‐ Dues, Memberships, Subscriptions 4,213 3,260 3,260 3,680 420
522145 ‐ Postage 29,102 32,640 32,640 36,739 4,099
522150 ‐ Printing And Publishing 1,256 1,500 1,500 1,500 ‐
522155 ‐ Rentals 2,061 4,250 4,600 4,600 350
522160 ‐ Software Licensing 62,441 87,756 142,866 101,678 13,922
522170 ‐ Telephone 6,038 7,677 7,677 9,885 2,208
522210 ‐ Building Maintenance 21,983 26,475 26,475 69,850 43,375
522215 ‐ Building Repairs 12,687 13,000 13,000 87,000 74,000
522225 ‐ Electrical Repairs 158 500 500 500 ‐
522240 ‐ Gas Detector Maintenance 1,070 1,463 1,463 1,494 31
522245 ‐ Grounds Maintenance 4,325 2,276 2,276 2,500 224
522260 ‐ Mechanical Repairs 9,883 13,800 13,800 13,800 ‐
524025 ‐ East Pump Station Operations 5,657 9,575 9,575 10,054 479
524040 ‐ Pw Disposal Fees 80,383 127,043 127,043 132,385 5,342
524046 ‐ Locates 138,271 122,500 122,500 126,945 4,445
524060 ‐ Supply And Metering 2,226 3,100 3,500 3,500 400
524070 ‐ Water Distribution Costs 420,963 356,289 356,289 310,100 (46,189)
524075 ‐ Water Purchases 3,833,390 3,957,767 3,960,783 4,222,487 264,720
524080 ‐ Pump Station Operations 4,678 8,000 8,000 29,000 21,000
Total Contractual 5,261,943 5,400,308 5,401,982 5,810,347 410,039
Commodities
531020 ‐ Asphalt 194,031 148,399 151,420 154,534 6,135
531021 ‐ Concrete 140,008 139,572 142,572 146,014 6,442
531025 ‐ Audio Visual Supplies ‐ 415 415 ‐ (415)
531030 ‐ Batteries ‐ 160 160 ‐ (160)
531060 ‐ Computer Supplies ‐ 375 375 275 (100)
531070 ‐ Computer/Printer/Copier Toner 1,509 2,125 2,125 2,575 450
Village of Glenview Adopted 2024 Budget
217
Glenview Water Fund Expenditure Line Item Budget (Continued)
Glenview Water Fund
2022
Actual
2023
Budget
2023
Estimate
2024
Budget
2024 Bud.
vs.
2023 Bud.
531080 ‐ Electronic Eqpt & Supplies 1,527 1,701 1,701 5,852 4,151
531100 ‐ Fuel ‐ 2,000 2,000 2,000 ‐
531135 ‐ Limestone 46,656 56,406 56,406 58,094 1,688
531136 ‐ Topsoil 10,203 12,646 12,646 13,011 365
531145 ‐ Natural Gas 18,207 32,649 32,649 15,725 (16,924)
531155 ‐ Operational Supplies 152,678 181,420 191,240 191,989 10,569
531176 ‐ Hydrants 16,298 31,000 31,000 31,000 ‐
531205 ‐ Safety Equipment 4,555 5,454 5,454 5,454 ‐
531230 ‐ Uniforms/Shoes 6,337 7,078 ‐ 7,328 250
531235 ‐ Electricity 246,850 362,270 362,270 230,000 (132,270)
535050 ‐ Other Supplies Tools ‐ 2,450 2,450 ‐ (2,450)
Total Commodities 838,859 986,120 994,883 863,851 (122,269)
Other Charges
540031 ‐ Loan Interest 61,505 43,601 43,601 27,643 (15,958)
540110 ‐ Depreciation 1,551,686 ‐ ‐ ‐ ‐
540195 ‐ Bad Debt Expense 25,729 ‐ ‐ ‐ ‐
540225 ‐ Loan Principal ‐ 801,673 801,673 911,375 109,702
540300 ‐ Training 8,893 18,247 18,247 17,360 (887)
Total Other Charges 1,647,813 863,521 863,521 956,378 92,857
Interfund Charges
560010 ‐ CERF Charges 154,271 184,252 184,252 192,547 8,295
560040 ‐ FRRF Charges 400,171 1,017,501 1,017,501 1,314,438 296,937
560070 ‐ General Liability Insurance 194,115 245,439 245,439 291,471 46,032
560090 ‐ MERF Charges 145,127 139,808 150,064 133,196 (6,612)
560100 ‐ Risk Management Fixed Charges 229,337 149,935 149,935 115,696 (34,239)
Total Interfund Charges 1,123,021 1,736,935 1,747,191 2,047,348 310,413
Capital Projects
572017 ‐ 2017 Capital Projects 218,532 ‐ ‐ ‐ ‐
572022 ‐ 2022 Capital Projects 3,580,961 1,300,000 404,758 530,968 (769,032)
572023 ‐ 2023 Capital Projects ‐ 9,421,507 8,112,732 89,078 (9,332,429)
572024 ‐ 2024 Capital Projects ‐ ‐ ‐ 9,042,367 9,042,367
Total Capital Projects 3,799,493 10,721,507 8,517,490 9,662,413 (1,059,094)
Transfers Out
590410 ‐ Transfer to Capital Projects Fund ‐ ‐ ‐ 2,000,000 2,000,000
Total Transfers Out ‐ ‐ ‐ 2,000,000 2,000,000
Glenview Water Fund Total 14,893,942 22,844,661 20,538,720 24,766,409 1,921,748
Village of Glenview Adopted 2024 Budget
218
Revenues
Licenses & Permits
Accounts for charges assessed to a homeowner or a business that wishes to connect to the Village water system. A
connection charge is assessed per the Village’s Municipal Code and then a permit is issued for construction.
Applicants are charged as provided in section 30-1 of the Municipal code, in addition to paying all fees for materials
and labor related to such connections at the time the application is made.
Total revenues from connection charges vary depending on the number of homeowners or businesses that are
connecting to the Village’s water system in a given year. Based on an analysis of prior year and year-to-date receipts,
the Village is budgeting $85,000 in Water Connection Charges, as 2023 has a one-time large fee included in the
estimates.
2021 2022 2023 Estimate 2024 Budget
Water Connection Charges $133,859 $81,351 $260,000 $85,000
Percentage Change 60.07% (39.23%) 219.60% (67.31%)
Accounts for water meters used for construction by residents, but not returned to the Village. There is a $96 fee for
each water meter that is not returned. Based on past years, the Village estimates that approximately twenty water
meters used by residents for construction will not be returned, resulting in a 2024 budget of $2,000.
Accounts for fire hydrant meter permits to provide convenient access to water from fire hydrants to qualified
applicants.
Charges for Services
Accounts for charges for the delivery of water including residential, commercial, government, industrial and
municipal customers that are connected to the Village’s water supply. The Village’s water customer base includes
approximately 16,320 customers, 1,630 of whom are in unincorporated Glenview. Approximately 95% of customers
are residential, 4% commercial, and 1% industrial, government and municipal customers. All Glenview customers
are billed quarterly.
The Village of Glenview purchases potable Lake Michigan water pumped from the Village of Wilmette for
$1.87/1,000 gallons. The percentage of gallons purchased from the Village of Wilmette that have been billed to
customers by the Village is detailed as follows:
Water Connection Charges 420330 2023 Budget 2024 Budget
$85,000 $85,000
Water Meter 420335 2023 Budget 2024 Budget
$2,000 $2,000
Water Permit 420340 2023 Budget 2024 Budget
$700 $700
Water Charges 440105 2023 Budget 2024 Budget
$15,956,359 $17,396,241
Village of Glenview Adopted 2024 Budget
219
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 recover more than the current 6.7% of total
water fund costs by increasing this portion of the rate structure to a recovery percentage of 15% by 2022. The new
rates were adopted and were increased starting in 2018. The fixed and consumption rates for 2022, 2023, and 2024
are detailed in the table below which shows that the goal was met in 2022. In 2024 the fixed component will be
14.29% due to the addition of a new commercial customer half-way through the year that will increase the
consumption of water:
Village Water Rates
Meter Size 2022 2023 2024
1” & smaller – Fixed Rate $24.76 $25.44 $26.40
1 ½” – Fixed Rate $92.59 $95.13 $98.70
2” – Fixed Rate $193.27 $198.58 $206.03
3” – Fixed Rate $501.58 $515.37 $534.70
4” – Fixed Rate $943.24 $969.18 $1,005.52
6” – Fixed Rate $1,296.47 $1,332.12 $1,382.08
8” – Fixed Rate $1,584.86 $1,628.44 $1,689.51
Consumption Rate (per 1,000 gal) $7.08 $7.29 $7.51
% Change in Consumption Rates 0.00% 3.00% 3.02%
% of Revenues - Fixed Charge 15.14% 15.01% 14.29%
Water Charges are budgeted to be $17,396,241 in 2024, which is $1,423,714 higher than the 2023 estimated
revenues. The budgeted amount takes an average of the previous three years’ water usage, and adds a new
commercial customer beginning July 1st that is expected to use 750,000 gallons of water per day.
Accounts for charges assessed to customers for water equipment used for construction. These charges fluctuate
depending the amount and type of construction conducted in the Village each year. Since 2014, the Village has
received between $4,000 and $56,000 in annual receipts due to large, one-time payments for water equipment
that are made on an inconsistent basis. In light of this, the Village is budgeting $40,000 in receipts for 2024.
2019 2020 2021 2022 2023 Est. 2024 Est.
January 145,607,950 139,713,680 128,781,660 145,301,240 150,767,620 141,616,840
February 136,460,630 124,141,820 172,960,040 129,543,120 124,086,470 142,196,543
March 128,495,920 143,109,600 138,699,390 134,828,220 135,221,940 136,249,850
April 145,726,100 133,947,350 148,729,320 124,331,810 120,365,910 131,142,347
May 151,556,020 128,356,050 211,784,230 176,386,620 202,844,130 197,004,993
June 145,395,490 219,526,030 241,891,960 222,147,020 263,683,460 242,576,147
July 266,700,890 269,796,120 227,142,400 220,686,000 224,483,770 247,355,723
August 236,597,630 286,786,190 264,948,330 257,699,460 245,358,210 279,252,000
September 189,006,140 210,854,460 232,851,650 199,975,550 214,560,553 238,295,917
October 146,545,160 154,907,060 147,734,480 163,048,290 155,229,943 178,587,571
November 145,973,690 136,326,730 142,900,000 137,976,080 139,067,603 162,481,227
December 128,110,700 154,208,420 128,765,590 139,122,010 140,698,673 159,445,424
1,966,176,320 2,101,673,510 2,187,189,050 2,051,045,420 2,116,368,283 2,256,204,582
Percentage Billed 90.80% 88.50% 90.18% 88.88% 91.29%N/A
GALLONS PURCHASED
Water for Construction 440115 2023 Budget 2024 Budget
$15,000 $40,000
Village of Glenview Adopted 2024 Budget
220
2021 2022 2023 Estimate 2024 Budget
Water for Construction $77,953 $54,462 $20,000 $40,000
Percentage Change 123.61% (30.13%) (63.28%) 100.00%
Accounts for charges assessed to customers to turn-on and turn-off the water supply. A $40 service fee is applied
to a resident’s account per trip for any visit resulting from the nonpayment of the water or sewer charges. The
reinstatement fee varies depending on when the payment is made and when the water is to be turned on.
Payment Made Water Turned On Reinstatement Fee
8 a.m. to 3 p.m. Monday-Friday Same Business Day $80 ($40 turn-off and $40 turn-on)
3 p.m. to 5 p.m. Monday-Friday Same Business Day $290 ($40 turn-off and $250 turn-on)
3 p.m. to 5 p.m. Monday-Friday Next Business Day $80 ($40 turn-off and $40 turn-on)
5 p.m. to 8 a.m. Monday-Friday or
Weekends/Holidays Same or Next Business Day $290 ($40 turn-off and $250 turn-on)
Accounts for revenue received in prior years from the American Rescue Plan Act (ARPA) to provide economic
stimulus for COVID-19 relief, that will be recognized as revenue in 2024.
Investment Income
Accounts for interest income from the Village’s savings accounts at Busey Bank. The revenue from this account is
dependent on short-term interest rates and investable funds. Based on the anticipated interest rates and investable
funds, the Village’s 2024 budget is $1,080.
Accounts for interest income for the savings account and the investments of certificates of deposits, treasuries and
securities through PMA, Inc. Rates have continuously increased throughout 2023 and the original 2023 budget did
not take this into account. Based on the anticipated interest rates and investable funds, the Village’s 2024 budget
is $491,000.
Other Revenues
Turn on Charge 440120 2023 Budget 2024 Budget
$800 $800
ARPA Grant Proceeds 450135 2023 Budget 2024 Budget
$2,800,000 $830,968
Interest – Savings 460110 2023 Budget 2024 Budget
$360 $1,080
Interest – Investment 460120 2023 Budget 2024 Budget
$88,000 $491,000
Late Payment Fees 470955 2023 Budget 2024 Budget
$216,041 $185,000
Village of Glenview Adopted 2024 Budget
221
Accounts for late fees assessed to water bills that are not paid by the due date. Based on historical fees, the Village
is budgeting $185,000 in 2024.
2021 2022 2023 Estimate 2024 Budget
Late Payment Fees $205,363 $195,861 $180,000 $185,000
Percentage Change 37.64% (4.63%) (8.10%) 2.78%
Accounts for revenue derived from various sources such as a portion of the water meter equipment and usage
charges (the charges are split between the Water for Construction and Miscellaneous Revenue accounts), a $25
service charges applied to a customer’s account for each check that is returned or ACH payment that is not honored
by the bank and a $25 service fee applied to a customer’s account each time a water service shut-off notice is issued
to the service address.
Transfers In
Accounts for a $654,765 transfer from the Wholesale Water Fund for the pro rata share of the operating and
maintenance Water Fund costs that are incurred in the service of delivering water to wholesale water customers.
The 2024 budget is up from 2023 due to the planned 2% annual increase. Also accounts for a $1,000,000 transfer
in 2023 and a $2,000,000 transfer in 2024 from the Wholesale Water Fund to support the approved Water Strategic
Plan.
Accounts for transfers from the Special Service Area Bond Fund for capital projects.
Expenditures
Personnel
Accounts for the portion of the salary expense for the full-time positions listed below allocated to the Water Fund.
The 2024 budget includes a 3.5% merit pay increase for non-union employees and a 3.0% increase for union
positions. The 2024 budget increased due to salary allocation changes for multiple positions, and three new
positions (Customer Service Representative, IT Manager, and a Maintenance Equipment Operator) offset by a
decrease in two positions, the Executive Assistant and a Field Inspector.
Miscellaneous Revenue 470999 2023 Budget 2024 Budget
$10,000 $4,000
Transfer from Wholesale Water Fund 490520 2023 Budget 2024 Budget
$1,641,927 $2,654,765
Transfer from SSA Fund 490755 2023 Budget 2024 Budget
$27,340 $27,194
Regular Salaries 511110 2023 Budget 2024 Budget
$2,064,641 $2,229,018
Village of Glenview Adopted 2024 Budget
222
Accounts for a portion of the salary expense for one part-time Customer Service Representative. The 2024 budget
includes a 3.5% merit increase. Additionally, salary allocations were adjusted causing an increase to the 2024
budget when compared to the 2023 budget.
Accounts for a portion of the cost of four (4) winter seasonal employees and four (4) summer seasonal interns to
assist with Public Works core service delivery. These positions are allocated as such: 29% to the Corporate Fund,
58% to the Water Fund, 4% to the Wholesale Water Fund, and 9% to the Sanitary Sewer Fund.
Accounts for a portion of the overtime salary expense for non-exempt personnel allocated to the Water Fund. The
2024 budget is based on the Village’s hybrid model that leverages the value of in-house PW staff and outside
Salary Allocations
Position Corporate Water
Wholesale
Water
Sanitary
Sewer
Internal Service
Funds
Village Manager 75% 10% 10% 5% -
Deputy Village Manager 75% 10% 10% 5% -
(3) Assist. to the Village Mgr. 40% 30% 5% 5%
Ins. & Risk – 15%
FRRF – 5%
Special Projects Mgr. 80% 10% 10% - -
Dir. of Management Services 66% 3% - 1% Ins. & Risk – 30%
Deputy Dir. of Management Services 96% 3% - 1% -
Customer Service Manager 70% 23% - 7% -
Utility Billing Representative - 90% - 10% -
(2) Customer Serv. Rep. 85% 12% - 3% -
(3) Customer Serv. Rep. 70% 23% - 7% -
Director of Public Works 25% 59% 2% 9% FRRF – 5%
Deputy Dir. of Public Works 25% 59% 2% 9% FRRF – 5%
Management Analyst 40% 30% 5% 5%
Ins. & Risk – 15%
FRRF – 5%
Public Works Superintendent 29% 58% 4% 9% -
(5) PW Supervisor 29% 58% 4% 9% -
Field Inspector 29% 58% 4% 9% -
(20) MEO 29% 58% 4% 9% -
Dir. of Community Development 78% 15% - 7% -
Engineering Division Manager 60% 25% - 15% -
Engineering Project Manager 60% 25% - 15% -
Sanitarian 95% 5% - - -
IT Manager 45% 30% 5% 5% Ins. & Risk – 15%
Human Resources Manager 50% 15% - 5% Ins. & Risk – 30%
Human Resources Generalist 50% 15% - 5% Ins. & Risk – 30%
Part-Time Salaries 511120 2023 Budget 2024 Budget
$3,121 $5,120
Temporary/Seasonal Salaries 511130 2023 Budget 2024 Budget
$59,972 $65,600
Overtime Salaries 511210 2023 Budget 2024 Budget
$212,507 $255,740
Village of Glenview Adopted 2024 Budget
223
contractors through outsourcing to perform typical PW functions such as locate services, hydrant flushing, valve
exercising, etc. This is based on a three-year average. Overtime for Resolution Center staff includes two hours per
month for the utility billing clerk to respond to unforeseen billing issues and two hours per month for four customer
service representatives for special events or emergency call backs. The 2024 budget increase stems from an
allocation adjustment: 29% to the Corporate Fund, 58% to the Water Fund, 4% to the Wholesale Water Fund, and
9% to the Sanitary Sewer Fund.
Longevity is paid to union employees per the union contract with 7 or more years of service hired prior to 1/1/15
(15 employees) and non-union non-exempt employees per the employee handbook with 7 or more years of service
hired prior to 7/17/2012 (9 employees). Longevity amounts are included in union contracts and the employee
handbook at a specific point in time and are increased annually based on the annual September change in CPI. The
estimated change in CPI is 1.7% based on current trends. Longevity is allocated across funds in the same proportions
as regular salaries. The 2024 budget decreased due to less eligible employees compared to 2023.
Accounts for the vacation time compensation paid to employees for a certain number of accrued and unused
vacation hours in accordance with the Employee Handbook and union contracts. The 2024 budget is based on
review of program participation in prior years.
Accounts for the vacation time compensation paid to employees for a certain number of accrued and unused
vacation hours in accordance with the Employee Handbook and union contracts. In 2024, the Village is
implementing a new sick time payout plan. Expenditures are anticipated to increase as a result of this new program,
however, the program will significantly reduce the Village’s end of service sick leave payout liability.
Accounts for a portion of deferred compensation paid to the Village Manager, Deputy Village Manager, Director of
Management Services, Director of Community Development, and Director of Public Works at 3% of base salary per
the Employee Handbook. The 2024 budget is up from the 2023 budget due to salary increases and changes in salary
allocations.
Accounts for a portion of the auto allowance as the regular salary allocation paid to the Village Manager, Deputy
Village Manager, Director of Management Services, Director of Community Development, and Director of Public
Works per the employee handbook. The 2024 budget is up from the 2023 budget due to changes in salary
allocations.
Longevity Pay 511240 2023 Budget 2024 Budget
$31,051 $29,458
Vacation Payout 511270 2023 Budget 2024 Budget
$2,500 $0
Sick Payout 511280 2023 Budget 2024 Budget
$0 $1,378
Deferred Compensation 512110 2023 Budget 2024 Budget
$4,946 $8,900
Auto Allowance 512120 2023 Budget 2024 Budget
$5,436 $9,480
Village of Glenview Adopted 2024 Budget
224
Accounts for a portion of the employer portion of FICA (Social Security (6.2%) and Medicare (1.45%)) payments
applied to the FICA Wages (salaries, longevity, vacation and sick payout, deferred compensation and auto
allowance). The 2024 budget increased due to salary increases, changes in salary allocations, and an increase in the
number of positions allocated to the Water Fund.
Accounts for a portion of the employer’s share of the Illinois Municipal Retirement Fund (IMRF) pension
contributions. The 2024 employer rate is 7.58% of IMRF wages which include salaries, OT wages, vacation and sick
payout, longevity and deferred compensation. The 2024 rate is only 2.57% higher than the 2023 rate of 7.39%. The
2024 budget increased due to the rate increase combined with salary increases, changes in salary allocations, and
an increase in the number of positions allocated to the Water Fund.
Accounts for a portion of health insurance, dental insurance, and insurance opt-out incentive for eligible personnel.
The Village offers employees a choice between two health insurance plans which include an HMO option and a PPO
option. For 2024, HMO rates are increasing 9.44% and PPO rates are increasing 10.35%. The 2024 budget is slightly
higher than 2023 due to the rate increases.
Accounts for the certification pay for employees maintaining a water license. The 2024 budget is based on a three-
year average and remains flat with the previous year’s budget.
Contractual
Audit services were competitively bid in 2017 and a five-year contract with an optional five-year extension was
entered into with Baker Tilly Virchow Krause, LLP (“Baker Tilly”). The financial charge for service is calculated by
resource demand across funds and updated annually (see table). With the anticipated 12/31/2023 closure of the
Waukegan/Golf TIF, charges for the annual TIF Compliance Report and Continuing Debt Disclosure services are
allocated to the Corporate Fund starting in 2024. The 2024 budget is detailed below.
Allocations:
Baker Tilly: Corporate Fund 88%, Corporate Commuter Parking 1%, Water
Fund 6% Wholesale Water Fund 3%, Sewer Fund 2%
OPEB: Corporate Fund 82%, Water Fund 15%, Sewer Fund 3%
Continuing Debt Disclosure Annual Report: Corporate Fund 25%, Debt Service
Fund 50%, Library Debt Service 25%
Water Fund
Allocation Total Cost
Water
Fund Cost
Audit Services (Baker Tilly) 6.00% 56,604 3,396
FICA Payments 514110 2023 Budget 2024 Budget
$180,961 $196,412
IMRF Payments 514210 2023 Budget 2024 Budget
$171,126 $191,357
Health Insurance 514410 2023 Budget 2024 Budget
$398,009 $431,609
Certification Pay 515700 2023 Budget 2024 Budget
$2,000 $2,000
Audit Services 521140 2023 Budget 2024 Budget
$4,547 $4,288
Village of Glenview Adopted 2024 Budget
225
Allocations:
Baker Tilly: Corporate Fund 88%, Corporate Commuter Parking 1%, Water
Fund 6% Wholesale Water Fund 3%, Sewer Fund 2%
OPEB: Corporate Fund 82%, Water Fund 15%, Sewer Fund 3%
Continuing Debt Disclosure Annual Report: Corporate Fund 25%, Debt Service
Fund 50%, Library Debt Service 25%
Water Fund
Allocation Total Cost
Water
Fund Cost
GATA Grant Audit Services (Baker Tilly) 6.00% 1,484 89
Single Audit Services/Federal Grant (Baker Tilly) 6.00% 6,042 363
State of IL Comptroller’s Report (Baker Tilly) 6.00% 1,696 102
Other Post-Employment Benefits - Full Valuation (Actuary) 15.00% 2,250 338
Continuing Debt Disclosure Annual Report (Piper Sandler) 0.00% 1,150 0
TIF Compliance Report-Waukegan/Golf TIF (Baker Tilly) 0.00% 1,272 0
TOTAL $70,498 $4,288
The Village provides various payment methods to give citizens
a range of options for utility billing, commuter parking permits
(Epay used only for this), building permits, Police issued local
ordinance violations, and other miscellaneous payments,
many of which can be processed online. An annual transaction
receipt analysis of accounts charged to each fund began in
2017 to determine the fund allocation for the next year. Fund
allocations (see table above) are based on an analysis of receipt activity. The new ambulance billing company that
started in 2023 does not accept credit cards so no longer fees on that payment type. Persolvent (for LAMA
payments) is within the Community Development budget.
Bank Service Charges
Water Fund
Allocation Total Cost
Water Fund
Cost
American Express 65% $12,117 $7,876
Credit cards (Visa, Mastercard, Discover) 65% $115,088 $74,808
Vanco E-check processing 83% $3,310 $2,747
TOTAL $130,515 $85,431
The Village outsourced financial services to Lauterbach & Amen in 2009. The 2024 budget includes comprehensive
finance management services with an updated allocation calculated by resource demand across funds. As a result
of the changes in services and allocation in 2024, the budget projects the Water Fund allocation being $130,127.
Bank Service Charges 521150 2023 Budget 2024 Budget
$85,431 $85,431
Bank Service Charges Fund Allocations
Credit
Cards E-Checks
Corporate Fund 22% -
Water Fund 65% 83%
Sanitary Sewer Fund 13% 17%
Finance & Accounting Services 521205 2023 Budget 2024 Budget
$68,725 $130,127
Village of Glenview Adopted 2024 Budget
226
Information technology (IT) functions are supported through contracted
services. The primary IT contract is a managed service provider with on-site
technical resources during business hours and after hour’s emergency
support. The program staffing level is annually reviewed and allocated across
funds based on general technology resource demands (see table). The 2024
IT Budget includes the IT services contract, management of unanticipated
security events, special IT projects, storage, and Azure services for use of cloud-based, Software as a Solution (Saas)
programs.
Information Technology
Water Fund
Allocation
Total
Cost
Water Fund
Cost
The IT Contract expired in 2023 and required renegotiation. The
Village decided to remove itself form the Government Information
Technology Consortium (GovITC). The Village hired a full-time IT
manager to oversee the outsourced IT staff and manage strategic
planning.
5% $861,117 $43,056
Accounts for the service fees for outside firms and agencies that support the work of the Water Fund. This includes
services managed by the Management Services Department as well as Public Works.
Description Allocation Cost Amount
Document Scanning Contract 5% $6,853 $343
Wiring Contract - Electrical wiring for IT 5% $10,000 $500
Microwave Link Maintenance 5% $10,000 $500
Network Penetration Testing 5% $20,000 $1,000
Utility Billing Mail and Bill Print Services 83% $22,000 $18,260
Leak alert mailers thru WaterSmart 83% $3,096 $2,570
Return Envelopes for Water Billing (size #9) 83% $350 $291
Envelopes for Misc. Water Use (size #10) 80% $700 $560
Third Party Consultants for Interface Between Softwares 83% $3300 $2,740
Water Bill Meter Tickets/Forms/Hang Cards 83% $850 $706
SCADA Preventative maintenance, as-needed repairs
and consulting (3-year average and contractual) 70% $49,740 $34,818
Preventative maintenance and as-needed repairs for
pump stations (contractual agreement) 60% $68,250 $40,950
Water Model Maintenance & Updates 100% $14,100 $14,100
Cross connection services (contractual agreement) 100% $59,303 $59,303
Large meter testing (contractual agreement) 77% $22,939 $17,663
Lead Service Line Program 100% $60,000 $60,000
Resident Requested Lead Testing 100% $5,000 $5,000
TOTAL $259,304
Information Technology Services 521215 2023 Budget 2024 Budget
$45,596 $43,056
Technology Fund Allocation
Corporate Fund -IT 93.25%
Water Fund 5.00%
Sanitary Fund 1.00%
Corporate Fund -
Commuter Fund
0.75%
Other Professional Services 521290 2023 Budget 2024 Budget
$257,394 $259,304
Village of Glenview Adopted 2024 Budget
227
Accounts for the outsourced professional services under the Baxter Woodman contract to perform the services
below. The first table shows how services are allocated across funds. The second table shows the detail of what is
allocated to the Water Fund. The budget from 2024 removes the allocation of the Project Management/Grant
Coordinator from the Enterprise funds, to 100% Corporate.
Public Works Outsourced Management Fund Allocation Table
Corporate Water Sanitary
Wholesale
Water
2024
Budget
Contract Management
(29%)
$19,998
(58%)
$39,999
(9%)
$6,208
(4%)
$2,759 $68,964
Water Operation Services -
(80%)
$65,801 -
(20%)
$16,450 $82,251
Total Cost $19,998 $105,800 $6,208 $19,209 $151,215
Outsourced Management Water Fund Detail
Accounts for costs related to the preparation and consultation for collective bargaining, as well as day to day
questions related to recently implemented legislation, interpretation and application of Village policy. The 2024
budget of $15,000 is allocated as such: Corporate Fund (45% or $6,750), Water Fund (43% or $6,450), and the
Sanitary Sewer Fund (12% or $1,800).
The FY 2024 budget of $8,038 for cell phones and equipment is based on the fiscal year 2023 projection. The charges
are allocated across funds based on general technology resource demands. The Water Fund allocation is 5%.
Increases in cell phone services are largely based on greater demand for cellular service including increases for
Police Sqaud car videos
Cell Phone Service 2023 Budget 2024 Budget
Cellular service for phones and field computers (Verizon) $7,300
$7,500
Cellular emergency phones and Board Epacket service (AT&T) $500 $480
Payphone service at depot stations (Pacific Telemanagement) $60 $58
TOTAL $7,860 $8,038
Public Works Outsourced Services, Contract Management &
Engineering Services 521295
2023 Budget 2024 Budget
$145,331 $105,800
Description
Unit
Measure Qty Unit Cost Total Cost
Water Fund
Cost
Contract management for routine monthly
maintenance Monthly 12 $5,747 $68,964 $39,999
Water Operator Hourly 481 $171 $82,251 $65,801
TOTAL $151,215 $105,800
Outside Litigation 521540 2023 Budget 2024 Budget
$6,450 $6,450
Cell Phone Service & Equipment 522115 2023 Budget 2024 Budget
$7,860 $8,038
Village of Glenview Adopted 2024 Budget
228
The FY 2024 total budget of $2,060 supports the biannual destruction of paper documents after they have been
scanned and filed electronically following the approval of the Illinois Department of Archives. The Water Fund
portion is 5%, or $103 of the total budget.
Also included in this line item is shredding/disposal of the paper bins from the Village Manager’s Office, Resolution
Center, and Development Center. There are four total bins among the three office spaces, and the cost to have
Groot travel to Village Hall and dispose of the waste is approximately $350 per trip. Staff estimates that on an annual
basis, typically three trips are needed, for a total of $1,050. The Water Fund’s portion is 5% or $53.
Accounts for the participation in various
organizations. The budget is based on annually
confirming dues with each organization. These
memberships provide services such as training,
professional development, and useful information
related to the profession.
Accounts for $32,566 (83%) of the total postage cost of $39,236 for water/sewer utility bills mailed to Village
customers by the third-party vendor Third Millennium. There are also costs budgeted in this account for postage
related to water/sewer utility bill mailings processed through the Village’s postage machine ($570 for the Village’s
postage machine lease, $117 for the postage machine supplies and $3,486 for postage).
Accounts for the cost of printing and publishing lead hangers, door tag notifications, meter tickets, and maps.
Staff estimates 2024 expenditures will be $1,500, consistent with the 2023 budget and based on a three-year
average.
Accounts for the Metra easement rental for the Right-of-way along Depot street in the CBD and as-needed
equipment rentals. The 2024 budget is based on a three-year average.
Document Destruction 522120 2023 Budget 2024 Budget
$103 $156
Dues, Memberships, Subscriptions 522125 2023 Budget 2024 Budget
$3,260 $3,680
Description Amount
American Water Works Association (AWWA)
Department Membership $3,600
Water Operator Certification $80
TOTAL $3,680
Postage 522145 2023 Budget 2024 Budget
$32,640 $36,739
Printing and Publishing 522150 2023 Budget 2024 Budget
$1,500 $1,500
Rentals 522155 2023 Budget 2024 Budget
$4,250 $4,600
Software Licensing 522160 2023 Budget 2024 Budget
$87,756 $101,678
Village of Glenview Adopted 2024 Budget
229
This account includes ongoing software maintenance charges as well as any proposed projects that require
software. Initial purchases of software licensing are competitively bid and awarded, and ongoing maintenance costs
are budgeted annually. The charges are allocated across funds based on general technology resource demands,
updated annually, and summarized below by function. Software that supports a specific function is charged directly
to the appropriate account. For example, utility billing software is charged toward the Water and Sanitary Sewer
Funds and Tyler cashiering software is charged based on approximate usage.
The FY 2024 software budget includes ongoing support of MUNIS SaaS (Software as a Service); telephones; police
ALJ software; and O365. The 2024 Budget plans for moving Tyler Public Safety Software to the cloud, and for off-
site data storage. Additionally, staff has budgeted 7% increases for core software packages such as MUNIS, O365,
and Talentspace (SABA performance tracking software). Tyler Cashiering is broken out separately as it is used for
billing purposes and connects Munis with Incode software for accepting Water and Sewer Payments as-well-as
payments received for fines related to local adjudication.
The General Village-Wide software allocation is generally 5% of the total. In the case of the Water fund, there are
some software charged at a larger amount such as Core & Main, and WaterSmart (83% Water Fund, 17% Sewer
Fund).
Description
Water Fund
Allocation Total Cost
Water
Fund Cost
General Village-wide Software Varies $493,735 $22,050
Geographic System Information (GIS) Software – GISSW 5% $4,300 $215
Tyler Munis Software – MUNSW Varies $118,549 $19,845
Public Works Software – PWSW 2% $17,104 $342
Timekeeping Software – TIME 4% $18,408 $736
Tyler Cashiering Software 60% $8,783 $5,270
WaterSmart software 83% $24,060 $19,970
Core & Main Software 100% $32,500 $32,500
FOIA Management Software 5% $15,001 $750
TOTAL $101,678
The FY 2024 budget for general telephone service, cable, and fiber connection charges is for the Village and its
Dispatch partners. The budget was projected based on the projection of FY 2023 expenditures. The charges are
allocated across funds based on general technology resource demands. The total FY 2024 budget is $396,802 of
which $9,885 is supported by the Water Fund.
The 2024 budget accounts for the Keri Key Card system upgrade for all four pump stations to allow better security
and controlled access, and the maintenance costs of Village-owned facilities including but not limited to the
following:
Telephone 522170 2023 Budget 2024 Budget
$7,677 $9,885
Building Maintenance 522210 2023 Budget 2024 Budget
$26,475 $69,850
Village of Glenview Adopted 2024 Budget
230
Description Contractor
Contract
Term
Unit
Measure
2023
Budget
2024
Budget
Backflow Testing and Repairs
DeFranco
Plumbing
2023-
2024 Annual $1,500 $1,500
Custodial Services (5% of contract)
Advanced
Cleaning
2023-
2024 Monthly $11,845 $12,100
Fire Protection Fox Valley
Quoted
Annually Annual $1,700 $2,000
Generator Preventative Maintenance
(30% of contract) Midwest Power
2022-
2025 Monthly $10,830 $11,500
Pump Inspection N/A N/A Annual $600 $750
Keri System Upgrade Malko Proposal Annual - $42,000
TOTAL $26,475 $69,850
Based on an assessment done in 2023 for work to be done in upcoming years. Accounts for repairs at pump station
facilities, including interconnect pump station valve repairs as well influent actuator pump repairs and monitor
replacements.
Accounts for testing and calibration of utility locate devices and 2% of the cost of electrical repairs of facilities. Based
on a three-year average, staff estimates 2024 expenditures to remain flat with the previous year’s budget.
Accounts for payments for gas meter maintenance at the Village’s East and West pumps. The 2024 budget remains
flat with the previous year’s budget based on a three-year average and allocations between the Water, Sanitary
and Wholesale Funds.
Accounts for fence repairs as a result of water system maintenance. The 2024 budgett is based on a three-year
average and a 5% allocation.
Accounts for as needed repairs and to HVAC equipment, generators, and boilers. Based on a three-year average,
staff estimates 2024 expenditures will be $13,800.
Building Repairs 522215 2023 Budget 2024 Budget
$13,000 $87,000
Electrical Repairs 522225 2023 Budget 2024 Budget
$500 $500
Gas Detector Maintenance & Repairs 522240 2023 Budget 2024 Budget
$1,463 $1,494
Grounds Maintenance 522245 2023 Budget 2024 Budget
$2,276 $2,500
Mechanical Repairs 522260 2023 Budget 2024 Budget
$13,800 $13,800
Village of Glenview Adopted 2024 Budget
231
Accounts for the following services related to the East Pump Station. The 2024 budget is based on the three-year
average, contractual rates and allocations between the Water and Wholesale Funds. The budget amount remains
flat with the previous year’s budget.
Service 2023 Budget 2024 Budget
Cathodic protection services $3,830 $4,022
Water quality lab testing $4,596 $4,826
Vibration pump testing $1,149 $1,206
TOTAL $9,575 $10,054
Accounts for the hauling of spoil from street sweeping and spoil from street excavations as well as garbage disposal.
Based on a three-year average of work, the hauling of spoil is allocated 20% to the Corporate Fund, 70% to the
Water Fund and 10% to the Sanitary Sewer Fund.
Locate Subscription
Accounts for the cost associated with locating underground utilities
prior to digging or excavating. The 2024 budget is based on an
annual subscription with JULIE locates.
Locate Services
Accounts for utility locating services performed by a contractor. The
estimated annual cost is $122,570 for the Water Fund.
East Pump Station Operations 524025 2023 Budget 2024 Budget
$9,575 $10,054
PW Disposal Fees 524040 2023 Budget 2024 Budget
$127,043 $132,385
Description
Unit
measure Qty
Unit
price
Total
cost
Corporate
Fund Cost
Water
Fund
Cost
Sanitary
Sewer
Fund Cost
Hauling of spoil Tons 600 tons $304 $182,500 $36,500 $127,660 $18,250
Hauling of spoil- asphalt Tons 27 tons $250 $6,750 $1,350 $4,725 $675
Hauling from Street Sweeping
& Garbage Disposal
Average
cost
12 pick-
ups $2,167 $26,000 $26,000 $0 $0
TOTAL $215,250 $63,850 $132,385 $18,925
Locates 524046 2023 Budget 2024 Budget
$122,500 $126,945
Locates Subscription Fund Allocation
table
Corporate (20%) $1,750
Water (50%) $4,375
Sanitary (20%) $1,750
Wholesale (10%) $875
2024 Budget $8,750
Locates Services Fund
Allocation table
Corporate (20%) $49,028
Water (50%) $122,570
Sanitary (20%) $49,028
Wholesale (10%) $24,514
2024 Budget $245,140
Village of Glenview Adopted 2024 Budget
232
Accounts for repair service and maintenance of large meters. The 2024 budget is based on a three-year average.
Accounts for service costs related to distributing water including new outsourcing initiatives of hydrant flushing,
valve exercising, hydrant painting, and leak detection as shown below. Costs are based on contractual amounts and
allocations between the Water and Wholesale Funds (70% / 30%, respectively). The 2024 budget decrease can be
attributed to the decrease in the 24/7 Leak Detection Monitoring Program.
Service
2023
Budget
2024
Budget
Hydrant painting $43,000 $44,600
Leak detection contract (full system leak detection and survey services) $20,807 $22,500
As needed leak detection services outside of contract $5,000 $5,000
24/7 Leak Detection Monitoring $67,500 $15,000
Contractor assistance to repair emergency water main breaks $142,800 $143,000
Hydrant flushing $38,468 $40,000
Valve exercising $38,714 $40,000
TOTAL $356,289 $310,100
Accounts for an estimate of 2,256,205 units (1,000 gallons) of water which is a three-year average of water gallons
purchased, plus the addition of a new commercial customer in July 2024 that is estimated to use 750,000 gallons of
water per day, at $1.87 to be purchased from the Village of Wilmette for Glenview’s customers.
Accounts for the annual maintenance of the Village’s pump stations including vibration pump testing ($1,000) and
water quality testing required by the Illinois Environmental Protection Agency ($8,000). The 2024 budget also
includes the replacement of the variable frequency drive (VFD) at West Lake Pump Station ($20,000).
Commodities
Supply & Metering 524060 2023 Budget 2024 Budget
$3,100 $3,500
Water Distribution Costs 524070 2023 Budget 2024 Budget
$356,289 $310,100
Water Purchases 524075 2023 Budget 2024 Budget
$3,957,767 $4,222,487
Pump Station Operations 524080 2023 Budget 2024 Budget
$8,000 $29,000
Asphalt 531020 2023 Budget 2024 Budget
$148,399 $154,534
Village of Glenview Adopted 2024 Budget
233
Asphalt material
Accounts for the cost of hot patch
and cold patch asphalt used to fill
potholes in roadways. Hot patch is
a more permanent fix to potholes
and requires excavating to address
the underlying problem that
caused the pothole. Cold patch is
used to temporarily fill potholes as
a “quick fix.” Below is the amount of hot patch and cold patch that has been used since 2017. Staff anticipates the
2024 asphalt budget to increase in accordance with the previous year’s budget numbers due to factors affecting
supply and demand.
Asphalt repair services
Accounts for asphalt repair services performed by a contractor. The
Village utilizes a hybrid model that leverages the value of in-house
Public Works staff and outside contractors through outsourcing to
perform typical public works functions. This is the second year that
these services are being performed by a contractor. The estimated
annual cost is $128,000 for the Water Fund.
Accounts for contractual services to repair and replace concrete related to public property. The 2024 budget
increase can be attributed to contractual increases stemming from factors affecting supply and demand.
Concrete Repair Fund Allocation Table
Corporate (65%) Water (32%) Sanitary (3%)
2024
Budget
Sidewalk $98,292 $48,390 $4,537 $151,219
Curb $32,068 $15,787 $1,481 $49,335
Driveway $12,732 $6,268 $588 $19,587
Pavement Patch $80,493 $39,627 $3,715 $123,835
Utility Restoration $73,007 $35,942 $3,370 $112,318
Total $296,592 $146,014 $13,691 $456,294
Asphalt Fund Allocation Table
Corporate Water Sanitary
2024
Budget
Hot patch- binder $991 $1,982 $331 $3,304
Hot patch - surface $1,566 $3,132 $522 $5,220
Cold patch $14,280 $21,420 - $35,700
Total cost $16,837 $26,534 $853 $44,224
Hot Patch – Surface
(60% Water)
Tons
Unit
Cost Total
2017 634 $47 $29,798
2018 585 $54 $31,590
2019 350 $50 $17,500
2020 180 $50 $9,000
2021 90 $50 $4,500
2022 87 $52 $4,524
2023 87 $60 $5,220
2024 87 $60 $5,220
Hot Patch – Binder
(60% Water)
Tons
Unit
Cost Total
2017 361 $43 $15,552
2018 390 $50 $19,500
2019 250 $47 $11,750
2020 120 $47 $5,640
2021 60 $47 $2,820
2022 59 $48 $2,832
2023 59 $55 $3,245
2024 59 $56 $3,304
Cold Patch
(60% Water)
Tons
Unit
Cost Total
2017 230 $122 $28,060
2018 237 $135 $31,995
2019 200 $144 $28,800
2020 210 $144 $30,240
2021 210 $144 $30,240
2022 229 $132 $30,228
2023 230 $140 $32,200
2024 210 $175 $36,750
Asphalt Repair Services Fund
Allocation table
Corporate (30%) $64,000
Water (60%) $128,000
Sanitary (10%) $21,333
2024 Budget $213,333
Concrete 531021 2023 Budget 2024 Budget
$139,572 $146,014
Village of Glenview Adopted 2024 Budget
234
Accounts for the supplies for the Glenview TV production. In 2024, this will be 100% paid for in Management
Services.
Accounts for specialized batteries which were purchased in 2023 and will not need to be replaced for several years.
Accounts for the provision of computer operational supplies to replace older or broken equipment such as headsets,
flash drives, mouse, keyboards, speakers, and various cables. 2024 adjusted to reflect historical trends of this line
item.
Accounts for maintenance and supplies for copiers and plotters. The 2024 Water Fund budget represents 5% of the
$51,500 total budget.
This account includes expenditures for extended warranties and maintenance agreements for network hardware
(servers, data storage devices, routers, and wireless access points), audio visual video equipment, Voice-over IP and
conference phone replacements, and leasing of GPS hardware/software. Increases are due to new firewalls,
switches, and fiber connections as the Village network grows.
Accounts for fuel for the Rugen and West Lake pump stations. Based on a three-year average, staff expects 2024
expenditures will remain flat with the previous year’s budget.
Accounts for aggregate delivery services for limestone material which is used for property restorations.
Audio Visual Supplies 531025 2023 Budget 2024 Budget
$415 $0
Batteries 531030 2023 Budget 2024 Budget
$160 $0
Computer Supplies 531060 2023 Budget 2024 Budget
$375 $275
Computer/Printer/Copier Toner 531070 2023 Budget 2024 Budget
$2,125 $2,575
Electronic Equipment & Supplies 531080 2023 Budget 2024 Budget
$1,701 $5,852
Fuel 531100 2023 Budget 2024 Budget
$2,000 $2,000
Limestone (CA-7) 531135 2023 Budget 2024 Budget
$56,406 $58,094
Village of Glenview Adopted 2024 Budget
235
Accounts for topsoil and sand used for property restorations.
Accounts for a portion of the cost of natural gas for pump station facilities. Based on a three-year average and a
decrease in natural gas costs, staff estimates the 2024 expenditures to be $15,725.
Accounts for supplies for maintenance of facilities such as batteries, sodium hypochlorite, water testing equipment,
and pump house supplies. These items are allocated in both Water and Wholesale Water funds (90% / 10%,
respectively). The 2024 budget is based on the three-year average. FY 2024 budget will increase in accordance with
rising costs stemming from factors affecting supply and demand of water replacement parts.
Description
2023
Amount
2024
Amount
Hardware and small tools $7,993 $7,993
East pump station maintenance and repair $3,945 $4,142
East pump station - Sodium hypochlorite for disinfecting the water at pumping stations $5,523 $5,799
East pump station - Equipment and repair parts $5,523 $5,799
Water distribution - Water repair and replacement parts (structures, lids, and sleeves) $86,536 $86,536
Limestone Allocation
2024 Budget $72,618
Corporate (10%) $7,262
Water (80%) $58,094
Sanitary (10%) $7,262
Limestone Purchases
Tons used Unit Cost Total cost
2017 3,518 $18.87 $66,385
2018 4,259 $19.17 $81,645
2019 4,250 $16.30 $69,275
2020 4,200 $16.30 $68,460
2021 4,200 $16.30 $68,460
2022 4,200 $16.30 $68,460
2023 4,200 $16.79 $70,518
2024 4,200 $17.29 $72,618
Topsoil 531136 2023 Budget 2024 Budget
$12,646 $13,011
Topsoil Allocation
2024 Budget $16,264
Corporate (10%) $1,626
Water (80%) $13,011
Sanitary (10%) $1,626
Topsoil Purchases
21-ton truckload used Unit Cost Total cost
2017 48 $393.17 $18,872
2018 35 $410 $14,350
2019 38 $400 $15,200
2020 38 $400 $15,200
2021 38 $404 $15,352
2022 38 $404 $15,352
2023 38 $416 $15,808
2024 38 $428 $16,263
Natural Gas 531145 2023 Budget 2024 Budget
$32,649 $15,725
Operational Supplies 531155 2023 Budget 2024 Budget
$181,420 $191,989
Village of Glenview Adopted 2024 Budget
236
Description
2023
Amount
2024
Amount
Water supply and metering - Replacement meters and transmitters $33,762 $38,672
Water supply and metering - Meters and Transmitters for new developments $26,988 $31,898
West pump station - Sodium hypochlorite $4,000 $4,000
West pump station - Equipment and repair parts $4,000 $4,000
West pump station maintenance and repair $3,150 $3,150
TOTAL $181,420 $191,989
Accounts for the maintenance, repairs and replacement parts for the Village’s hydrants. Based on a three-year
average, staff estimates the 2024 expenditures will remain flat with the previous year’s budget.
Accounts for cost of safety upgrades, supplies, or minor repairs based on the Safety Committee recommendations.
This account also includes prescription safety glasses (per the Public Works Collective Bargaining Agreement), first
aid kits and supplies, gloves, protective eyewear, disinfectant supplies, and high visibility safety vests. Based on a
three-year average, staff estimates the 2024 expenditures will be $7,120 of which $5,454 is allocated to the Water
Fund.
Description
Total
Cost
Water
(~77%)
Wholesale
(~23%)
Prescription safety glasses (2 @ $35 each) $70 $54 $16
Barricades and cones $4,950 $3,792 $1,158
Gloves, protective eyewear, and disinfection supplies and high visibility
vests $900 $689 $211
Safety upgrades or supplies for safety improvements or minor repairs $500 $383 $117
First aid kits and supplies $700 $536 $164
TOTAL $7,120 $5,454 $1,666
Accounts for the uniform and boot allowances for certain Public Works employees. These costs are split evenly
between the Coporate and Water Funds.
Accounts for electricity for four pumping stations, four interconnections and one elevated tank. Based on a three-
year average and a decrease in electricity costs, staff estmiates 2024 expenditures to be $230,000.
Hydrants 531176 2023 Budget 2024 Budget
$31,000 $31,000
Safety Equipment 531205 2023 Budget 2024 Budget
$5,454 $5,454
Uniforms Shoe 531230 2023 Budget 2024 Budget
$7,078 $7,328
Electricity 531235 2023 Budget 2024 Budget
$362,270 $230,000
Village of Glenview Adopted 2024 Budget
237
Accounts for miscellaneous equipment. This expense has been removed from the Water Fund for the 2024 budget.
Other Charges
On May 1, 2015, the Village agreed to borrow up to $7,333,416 from Glenview State Bank (Busey Bank) in a draw-
loan in order to finance water capital improvements for Advanced Metering Infrastructure for the Glenview Water
System. This is a Bank Qualified Tax-Exempt loan and the Village had a drawn total of $6,876,024 (remaining amount
will not be drawn). The Water Fund is allocated 90% of the principal and interest payments with the remaining 10%
is allocated to the Sanitary Sewer Fund. Interest payments are made in June and December on a semi-annual basis
each year. Interest on the loan is 2% of the loan balance at the beginning of the year. The total 2024 budget amount
is $30,714 with the Water Fund allocation being $27,643.
On May 1, 2015, the Village agreed to borrow up to $7,333,416 from Glenview State Bank (Busey Bank) in a draw-
loan in order to finance water capital improvements for Advanced Metering Infrastructure for the Glenview Water
System. This is a Bank Qualified Tax-Exempt loan and the Village had a drawn total of $6,876,024 (remaining amount
will not be drawn). The Water Fund is allocated 90% of the principal and interest payments with the remaining 10%
is allocated to the Sanitary Sewer Fund. The principal payment is due annually on December 1st each year. The total
2024 budget amount is $1,012,639 with the Water Fund allocation being $911,375.
Accounts for employee development and professional development in specific areas. The training enhances the
employees’ career and develops additional skills for the benefit of the organization and the residents served.
Qty
Unit
Training
Cost
Subtotal
Training
Cost
Unit
Travel
Cost
Subtotal
Travel
Cost
Total Travel &
Training Cost
Professional seminars 20 $150 $3,000 $100 $2,000 $5,000
CDL renewals 6 $60 $360 - - $360
Illinois Public Service Institute 2 $1,000 $2,000 $1,250 $2,500 $4,500
IL. American Water Works
Association annual conference 2 $350 $700 $900 $1,800 $2,500
Safety Training 5 $1,000 $5,000 - - $5,000
TOTAL FOR TRAINING AND TRAVEL $17,360
Other Supplies/Tools 535050 2023 Budget 2024 Budget
$2,450 $0
Loan Interest 540031 2023 Budget 2024 Budget
$43,601 $27,643
Loan Principal 540225 2023 Budget 2024 Budget
$801,673 $911,375
Training 540300 2023 Budget 2024 Budget
$18,247 $17,360
Village of Glenview Adopted 2024 Budget
238
Interfund Charges
Accounts for charges from the Capital Equipment Replacement Fund (CERF) for future replacement of vehicles and
equipment used by the Water Fund. The total equipment value and replacement cycles are reviewed and updated
annually.
Accounts for charges from the Facility Repair and Replacement Fund (FRRF) which sets aside resources for the major
repairs and replacement of Village building components. The increase in the FRRF charges is due to significant
water related projects within the next ten years in support of the Water Strategic Plan.
Accounts for the portion of the property and liability insurance costs allocated to the Water Fund.
Accounts for charges from the Municipal Equipment Repair Fund (MERF) for maintenance and repair of Water Fund
vehicles.
Accounts for the portion of the worker’s compensation insurance costs allocated to the Water Fund.
Capital Projects
Accounts for the capital project expenditures re-budgeted from 2022.
Accounts for the capital project expenditures re-budgeted from 2023.
CERF Charges 560010 2023 Budget 2024 Budget
$184,252 $192,547
FRRF Charges 560040 2023 Budget 2024 Budget
$1,017,501 $1,314,438
General Liability Insurance 560070 2023 Budget 2024 Budget
$245,439 $291,471
MERF Charges 560090 2023 Budget 2024 Budget
$139,808 $133,196
Risk Management Fixed Charges 560100 2023 Budget 2024 Budget
$149,935 $115,696
Capital Projects 572022 2023 Budget 2024 Budget
$1,300,000 $530,968
Capital Projects 572023 2023 Budget 2024 Budget
$9,421,507 $89,078
Capital Projects 572024 2023 Budget 2024 Budget
$0 $9,042,367
Village of Glenview Adopted 2024 Budget
239
Accounts for the capital project expenditures allocated to the Water Fund. The 2024 budget includes design
services, road reconstruction projects, stormwater projects, and water system projects.
Design Services Amount
Road Design (B&W) $275,000
CIP Inspections (B&W) $195,000
Total Design Services $470,000
Road Reconstruction Projects (The Road Reconstruction includes sanitary sewer replacement/lining, water main
replacement or installation, and storm sewer installation/replacement/lining. The Road Reconstruction includes
the following work: pavement removal, curb removal and replacement or installation, underground utility
installation/replacement/repairs, public utility relocations, sidewalk replacement, roadway base
repair/replacement, placement of new asphalt pavement, parkway grading, and landscape restoration. Roadway
reconstruction projects will typically reestablish the full-service life for all public components included.)
Blackthorn Drive (Sequoia Trail to Silverwillow Drive) $413,000
Redbud Lane (Blackthorn Drive to Basswood Circle) $118,000
Sequoia Trail (Chestnut Avenue to Alder Place) $577,000
Tulip Tree & Alder Place (Cul-de-Sac to Sequoia Trail) $167,000
Linneman Street (Harlem Avenue to Elm Street) $645,000
Elm Street (Henley Street to Linneman Street) $88,000
Sumac Circle (East End to West End) $273,000
Cedarwood Lane (Fir Street to Linden Leaf Drive) $271,000
Elm Street (Harrison Street to Colfax Avenue) $303,000
Huckleberry Lane (West End to Wagner Road) $555,367
Hawthorne Lane (Elmwood Avenue to Lake Avenue) $665,000
Total Road Reconstruction Projects $4,075,367
Water System Projects (As part of the Water Main Study and pipe condition and age the following projects were
recommended for replacement or upgrade of the water main system. The projects include the following work:
pavement removal, curb removal and replacement as needed, water main replacement or installation, other
utility repair or replacement (storm and sanitary sewers), public utility relocations as needed, sidewalk
replacement, roadway base repair/replacement, placement of new asphalt pavement, parkway grading, and
landscape restoration.)
Greendale Road (Greenwood Road to Central Road) $801,000
Wagner Road (East Lake Avenue to Kenilworth) $1,535,000
Wildberry Drive Rear Yards (Waukegan Road to Tanglewood Drive) $937,000
Valley Lo Lane (Monroe Avenue to Wildberry Drive) $924,000
Lead Service Line Replacement $300,000
Total Water System Projects $4,497,000
Total Water Fund Capital Projects $9,042,367
Interfund Transfers
The 2024 budget includes a one-time transfer of $2,000,000 to the Capital Projects fund for the Public Works
Campus Project.
Transfer to Capital Projects 590410 2023 Budget 2024 Budget
$0 $2,000,000
Village of Glenview Adopted 2024 Budget
240
Glenview Sanitary Sewer Fund
Revenues
The 2024 budget includes $2,932,880 in estimated revenue from customer billing. Total revenue is
estimated to be $3,140,100. The estimated revenues reflect increases in the quarterly fixed rate to bring
the total cost recovery to approximately 27% with a 2.00% increase in the consumption rate.
Village Sewer Rates
Meter Size 2022 2023 2024
1” & Smaller – Fixed Rate $10.59 $10.59 $11.60
1 ½” – Fixed Rate $38.35 $38.35 $41.99
2” – Fixed Rate $80.07 $80.07 $87.68
3” – Fixed Rate $207.79 $207.79 $227.53
4” – Fixed Rate $390.76 $390.76 $427.88
6” – Fixed Rate $537.09 $537.09 $588.116
8” – Fixed Rate $656.56 $656.56 $718.93
Usage Rate (per 1,000 gal) $1.45 $1.48 $1.51
% Change in Usage Rates 1.00% 1.75% 2.00%
% of Revenues - Fixed Charge 29% 28% 27%
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 2024 budget includes $3,934,268 in budgeted expenses and continues to plan for the funding of
capital projects to meet standards. Standards are calculated by considering the useful life of infrastructure
and determining how much needs to be invested each year. The 2024 budget includes a capital projects
investment of $1,941,484, and a one-time share for facility improvements at the Public Works campus in
the amount of $500,000. These infrastructure improvement costs represent 62% of the budget. The
budget also includes $101,264 in loan principal payments and $3,071 in interest payments, which
represent 3% of the total sewer budget.
The remaining 35% of the 2024 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.
2023 2024
Charge/1,000 gals $1.48 $1.51
Sewer Only Charge $35.90 $35.90
Village of Glenview Adopted 2024 Budget
241
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 2024.
FY 2022 FY 2023 FY 2023 FY 2024
Actual Budget Projected Budget
1,937,007 1,653,637 1,653,637 1,888,707
Receipts from Users 2,510,658 2,904,077 2,616,755 2,956,380
Investment Income 24,204 16,120 82,830 123,200
Transfer In - 60,520 60,520 60,520
2,534,862 2,980,717 2,760,105 3,140,100
Operating Expenses 2,200,436 1,246,518 1,270,742 1,888,449
Interest Expense 7,021 4,845 4,845 3,071
Principal Payments - 89,075 89,072 101,264
Transfer Out 112,516 - - -
2,319,973 1,340,438 1,364,659 1,992,784
214,889 1,640,279 1,395,446 1,147,316
Capital 498,259 1,842,781 1,160,376 1,941,484
498,259 1,842,781 1,160,376 1,941,484
(283,370) (202,502) 235,070 (794,168)
1,653,637 1,451,135 1,888,707 1,094,539 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 2024 Budget
242
Glenview Sanitary Sewer Fund Summary
Glenview Sanitary Sewer Fund
2022
Actual
2023
Budget
2023
Estimate
2024
Budget
2024 Bud.
vs.
2023 Bud.
Beginning Fund Balance/
Net Position 21,110,387 20,816,121 20,816,121 21,051,191 235,071
Revenues ‐
Licenses & Permits 30,374 20,000 36,000 23,500 3,500
Charges For Services 2,475,327 2,884,077 2,580,755 2,932,880 48,803
Investment Income 25,576 16,120 82,830 123,200 107,080
Transfers In 50,802 60,520 60,520 60,520 ‐
Total Revenues 2,582,079 2,980,717 2,760,105 3,140,100 159,383
Expenditures
Personnel 394,008 558,778 553,297 623,304 64,526
Contractual 347,304 435,225 433,064 466,783 31,558
Commodities 69,852 100,808 90,092 90,478 (10,330)
Other Charges 547,924 94,179 94,209 104,335 10,156
Capital Outlay ‐ ‐ 40,575 ‐ ‐
Interfund Charges 158,950 151,448 153,422 207,884 56,436
Capital Projects 1,245,791 1,842,781 1,160,376 1,941,484 98,703
Transfers Out 112,516 ‐ ‐ 500,000 500,000
Total Expenditures 2,876,345 3,183,219 2,525,035 3,934,268 751,049
Surplus/(Deficit)(294,266) (202,502) 235,071 (794,168) (591,666)
Ending Fund Balance/
Net Position 20,816,121 20,613,619 21,051,191 20,257,023 (356,596)
Ending Cash and Investments 1,653,637 1,451,135 1,888,707 1,094,539 (356,596)
2024 Budget vs 2023 Estimate
‐
500,000
1,000,000
1,500,000
2,000,000
2,500,000
3,000,000
3,500,000
Licenses &
Permits
Charges
For
Services
Investment
Income
Transfers In
Revenues
2024
Budget
2023
Estimate
0
500,000
1,000,000
1,500,000
2,000,000
2,500,000
Expenditures
2024
Budget
2023
Estimate
Village of Glenview Adopted 2024 Budget
243
Glenview Sanitary Sewer Fund Revenue Line Item Budget
Revenues
2022
Actual
2023
Budget
2023
Estimate
2024
Budget
2024 Bud.
vs.
2023 Bud.
Licenses & Permits
420330 ‐ Water/Sewer Connection Charges 12,340 10,000 6,000 9,500 (500)
420350 ‐ Heatherfield 18,034 10,000 30,000 14,000 4,000
Total Licenses & Permits 30,374 20,000 36,000 23,500 3,500
Charges For Services ‐
440110 ‐ Sewer Charges 2,475,327 2,884,077 2,580,755 2,932,880 48,803
Total Charges For Services 2,475,327 2,884,077 2,580,755 2,932,880 48,803
Investment Income
460110 ‐ Interest‐Savings 645 120 170 120 ‐
460120 ‐ Interest‐Investment 24,931 16,000 82,660 123,080 107,080
Total Investment Income 25,576 16,120 82,830 123,200 107,080
Transfers In
490755 ‐ Transfer From SSA Fund 50,802 60,520 60,520 60,520 ‐
Total Transfers In 50,802 60,520 60,520 60,520 ‐
Total Sewer Fund Revenues 2,582,079 2,980,717 2,760,105 3,140,100 159,383
Village of Glenview Adopted 2024 Budget
244
Glenview Sanitary Sewer Fund Expenditure Line Item Budget
Glenview Sanitary Sewer Fund
2022
Actual
2023
Budget
2023
Estimate
2024
Budget
2024 Bud.
vs.
2023 Bud.
Personnel
511110 ‐ Regular Salaries 352,273 367,896 357,183 417,821 49,925
511120 ‐ Part Time Salaries 1,130 1,040 952 1,558 518
511130 ‐ Temporary/Seasonal Salaries 4,384 9,306 9,306 10,179 873
511210 ‐ Overtime Salaries 29,143 50,787 50,469 39,693 (11,094)
511240 ‐ Longevity Pay 4,239 4,822 4,629 4,611 (211)
512110 ‐ Deferred Comp 810 1,307 1,347 2,204 897
512120 ‐ Auto Allowance 856 1,392 1,392 2,220 828
514110 ‐ FICA Payments 28,216 29,034 31,889 35,607 6,573
514210 ‐ IMRF Payments 37,176 27,669 30,605 35,197 7,528
514212 ‐ Pension Expense ‐ IMRF/GASB 68 (106,855) ‐ ‐ ‐ ‐
514213 ‐ GASB 75 OPEB Expense (19,721) ‐ ‐ ‐ ‐
514410 ‐ Health Insurance 62,357 65,525 65,525 74,214 8,689
Total Personnel 394,008 558,778 553,297 623,304 64,526
Contractual
521140 ‐ Audit Services 1,065 1,406 1,343 1,385 (21)
521150 ‐ Bank Service Charges 14,219 17,099 16,490 17,100 1
521205 ‐ Finance & Accounting Services 22,101 22,908 24,830 57,834 34,926
521215 ‐ Information Technology Services 7,704 9,119 9,119 8,611 (508)
521290 ‐ Other Professional Service 162,202 227,505 225,292 226,512 (993)
521295 ‐ PW Outsourced Svcs & Contract Mgmt 51,340 31,526 31,526 6,208 (25,318)
521540 ‐ Outside Litigation 226 1,800 600 1,800 ‐
522115 ‐ Cell Phone Service & Equipment 1,635 1,573 1,573 1,608 35
522120 ‐ Document Destruction ‐ 21 22 31 10
522145 ‐ Postage 5,961 6,696 6,696 7,526 830
522160 ‐ Software Licensing 12,269 14,706 14,706 13,318 (1,388)
522170 ‐ Telephone 1,230 1,537 1,537 1,977 440
522210 ‐ Building Maintenance ‐ 13,000 13,000 14,000 1,000
522215 ‐ Building Repairs 561 4,000 4,000 24,000 20,000
522240 ‐ Gas Detector Maintenance ‐ 180 180 180 ‐
524040 ‐ Pw Disposal Fees 11,483 18,149 18,149 18,915 766
524045 ‐ Sewer Collections ‐ 15,000 15,000 15,000 ‐
524046 ‐ Locates 55,308 49,000 49,000 50,778 1,778
Total Contractual 347,304 435,225 433,064 466,783 31,558
Commodities
531020 ‐ Asphalt 33,107 21,514 22,183 22,186 672
531021 ‐ Concrete 12,796 13,085 13,689 13,691 606
531025 ‐ Audio Visual Supplies ‐ 83 83 ‐ (83)
531030 ‐ Batteries (Specialized)‐ 30 30 ‐ (30)
531060 ‐ Computer Supplies ‐ 71 71 55 (16)
531070 ‐ Computer/Printer/Copier Toner 301 421 421 515 94
531080 ‐ Electronic Eqpt & Supplies ‐ 340 340 958 618
531135 ‐ Limestone 5,832 7,052 7,052 7,262 210
531136 ‐ Topsoil 1,081 1,581 1,581 1,626 45
531145 ‐ Natural Gas 4,116 13,992 7,500 7,500 (6,492)
531155 ‐ Operational Supplies 7,855 26,885 26,885 26,885 ‐
531205 ‐ Safety Equipment 863 1,300 1,300 1,300 ‐
531235 ‐ Electricity 3,901 13,997 8,500 8,500 (5,497)
535050 ‐ Other Supplies Tools ‐ 457 457 ‐ (457)
Total Commodities 69,852 100,808 90,092 90,478 (10,330)
Village of Glenview Adopted 2024 Budget
245
Glenview Sanitary Sewer Fund Expenditure Line Item Budget
Glenview Sanitary Sewer Fund
2022
Actual
2023
Budget
2023
Estimate
2024
Budget
2024 Bud.
vs.
2023 Bud.
Other Charges
540031 ‐ Loan Interest 7,021 4,845 4,845 3,071 (1,774)
540110 ‐ Depreciation 540,903 ‐ ‐ ‐ ‐
540225 ‐ Loan Principal ‐ 89,075 89,075 101,264 12,189
540300 ‐ Training ‐ 259 289 ‐ (259)
Total Other Charges 547,924 94,179 94,209 104,335 10,156
Capital Outlay
550015 ‐ Machinery & Equipment ‐ ‐ 40,575 ‐ ‐
Total Capital Outlay ‐ ‐ 40,575 ‐ ‐
Interfund Charges
560010 ‐ CERF Charges 23,685 26,222 26,222 25,033 (1,189)
560040 ‐ FRRF Charges 44,908 27,112 27,112 102,836 75,724
560070 ‐ General Liability Insurance 43,058 46,650 46,650 48,431 1,781
560090 ‐ MERF Charges 10,198 26,910 28,884 13,129 (13,781)
560100 ‐ Risk Management Fixed Charges 37,101 24,554 24,554 18,455 (6,099)
Total Interfund Charges 158,950 151,448 153,422 207,884 56,436
Capital Projects
572021 ‐ 2021 Capital Projects 138,011 ‐ ‐ ‐ ‐
572022 ‐ 2022 Capital Projects 1,107,780 ‐ 146,739 ‐ ‐
572023 ‐ 2023 Capital Projects ‐ 1,842,781 1,013,637 24,990 (1,817,791)
572024 ‐ 2024 Capital Projects ‐ ‐ ‐ 1,916,494 1,916,494
Total Capital Projects 1,245,791 1,842,781 1,160,376 1,941,484 98,703
Transfers Out
590410 ‐ Transfer to Capital Projects ‐ ‐ ‐ 500,000 500,000
590510 ‐ Transfer to Water Fund 112,516 ‐ ‐ ‐ ‐
Total Transfers Out 112,516 ‐ ‐ 500,000 500,000
Glenview Sanitary Sewer Fund Total 2,876,345 3,183,219 2,525,035 3,934,268 751,049
Village of Glenview Adopted 2024 Budget
246
Revenues
Licenses & Permits
Accounts for charges assessed to a homeowner or a business that wishes to connect to the Village sanitary sewer
system. A connection charge is assessed per the Village’s Municipal Code and then a permit is issued for
construction. Applicants are charged as provided in section 30-1 of the Municipal code, in addition to paying fees
for materials and labor related to such connections at the time of application.
Revenues from connection charges vary depending on the number of homeowners or businesses that are
connecting to the Village’s sanitary sewer system in a given year. The 2024 budget is based on prior year averages.
Accounts for quarterly payments under the Cost Sharing Agreement between the Village, the Heatherfield Master
Community Association, the Haverford Homeowners Association and Heatherfield LLC. The 1996 Amended and
Restated Annexation Agreement between the Village, the Missionary Sisters Servants of the Holy Spirit and
Marathon U.S. Realties, Inc., included a requirement that a sanitary lift station be constructed and maintained. The
agreement provided that the Village would perform ongoing maintenance and repair of the lift station with the
expenses paid by Heatherfield. The Village assesses each of the three associations a proportionate share of the lift
station expense (Heatherfield Master Association: 71.10%, Haverford: 22.04%, and Heatherfield Center: 6.86%). For
the 2024 budget, the Village is anticipating these revenues to increase 40% from 2023 budget.
Charges for Services
Accounts for the sanitary sewer user charges. The charge is intended to require each user of the sanitary sewer
system to pay a proportionate share of the operation and maintenance costs, including replacement, of the sanitary
sewer system of the Village. The Village currently maintains sewer rates that include a fixed charge and a
consumption charge. The fixed charge is assessed quarterly based on the size of the customer’s water meter and
the consumption charge is based on the quarterly metered water use.
2021 2022 2023 Projection 2024 Budget
Sewer Charges $2,609,168 $2,475,327 $2,580,755 $2,932,880
Percentage Change 6.74% -5.13% 4.26% 13.64%
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 would recover more than the current 6.7%
of total water fund costs by increasing this portion of the rate structure to a recovery percentage of 15% by 2022.
Sewer Connection Charges 420330 2023 Budget 2024 Budget
$10,000 $9,500
Heatherfield 420350 2023 Budget 2024 Budget
$10,000 $14,000
Sewer Charges 440110 2023 Budget 2024 Budget
$2,884,077 $2,932,880
Village of Glenview Adopted 2024 Budget
247
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 new
rates were adopted and were increased starting in 2018. In 2021, the Board gave direction to amend the fixed
charges for the three smallest meter sizes, so that the fee was the same. This adjustment caused an increase in the
recovery percentage, which has leveled out. The fixed and usage rates for 2022, 2023, and 2024 are detailed in the
table below:
Village Sewer Rates
Meter Size 2022 2023 2024
1” & Smaller – Fixed Rate $10.59 $10.59 $11.60
1 ½” – Fixed Rate $38.35 $38.35 $41.99
2” – Fixed Rate $80.07 $80.07 $87.68
3” – Fixed Rate $207.79 $207.79 $227.53
4” – Fixed Rate $390.76 $390.76 $427.88
6” – Fixed Rate $537.09 $537.09 $588.116
8” – Fixed Rate $656.56 $656.56 $718.93
Usage Rate (per 1,000 gal) $1.45 $1.48 $1.51
% Change in Usage Rates 1.00% 1.75% 2.00%
% of Revenues - Fixed Charge 29% 28% 27%
Investment Income
Accounts for interest income from the Village’s savings accounts at Busey Bank. The revenue from this account is
dependent on short-term interest rates and investable funds. Based on the anticipated interest rates and investable
funds, the Village’s 2024 budget is $120.
Accounts for interest income for the savings account and the investments of certificates of deposits, treasuries and
securities through PMA, Inc. Rates have continuously increased throughout 2023 and the original 2023 budget did
not take this into account. Based on the anticipated interest rates and investable funds, the 2024 budget is
$123,080.
Contributions & Transfers
Accounts for transfers from the Special Service Area Bond Funds for reimbursement for capital projects.
Interest – Savings 460110 2023 Budget 2024 Budget
$120 $120
Interest – Investment 460120 2023 Budget 2024 Budget
$16,000 $123,080
Transfer from SSA Fund 490755 2023 Budget 2024 Budget
$60,520 $60,520
Village of Glenview Adopted 2024 Budget
248
Expenditures
Personnel
Accounts for the portion of the salary expense for the full-time positions listed below allocated to the Sewer
Fund. The 2024 budget includes a 3.5% merit pay increase for non-union employees and a 3.0% increase for union
positions. Additionally, the 2024 budget increased due to salary allocation changes for multiple positions, and three
new positions (Customer Service Representative, IT Manager, and a Maintenance Equipment Operator) offset by a
decrease in two positions, the Executive Assistant and a Field Inspector.
Salary Allocations
Position Corp Water
Wholesale
Water Sewer
Internal Service
Funds
Village Manager 75% 10% 10% 5% -
Deputy Village Manager 75% 10% 10% 5% -
Director of Management Services 66% 3% - 1% Ins. & Risk - 30%
Deputy Director of Management Services 96% 3% - 1% -
(3) Assistant to the Village Manager 40% 30% 5% 5%
Ins. & Risk - 15%
FRRF - 5%
(2) Customer Service Representative II 85% 12% - 3% -
(3) Customer Service Representative II 70% 23% - 7% -
Utility Billing Representative - 90% - 10% -
Director of Public Works 25% 59% 2% 9% FRRF - 5%
Deputy Director of Public Works 25% 59% 2% 9% FRRF - 5%
Management Analyst 40% 30% 5% 5%
Ins. & Risk - 15%
FRRF - 5%
Public Works Superintendent 29% 58% 4% 9% -
(5) Public Works Supervisor 29% 58% 4% 9% -
Field Inspector 29% 58% 4% 9% -
(20) MEO 29% 58% 4% 9% -
Director of Community Development 78% 15% - 7% -
Engineering Division Manager 60% 25% - 15% -
Engineering Project Manager 60% 25% - 15% -
IT Manager 45% 30% 5% 5% Ins. & Risk – 15%
Human Resources Manager 50% 15% - 5% Ins. & Risk – 30%
Human Resources Generalist 50% 15% - 5% Ins. & Risk – 30%
Accounts for a portion of the salary expense for one part-time Customer Service Representative. The 2024 budget
increased due to salary increases and changes in salary allocations.
Temporary/Seasonal Salaries 511130 2023 Budget 2024 Budget
$9,306 $10,179
Regular Salaries 511110 2023 Budget 2024 Budget
$367,896 $417,821
Part-Time Salaries 511120 2023 Budget 2024 Budget
$1,040 $1,558
Village of Glenview Adopted 2024 Budget
249
Accounts for a portion of the cost of four (4) winter seasonal employees and four (4) summer seasonal interns to
assist with Public Works core service delivery. These positions are allocated as such: 29% to the Corporate Fund,
58% to the Water Fund, 4% to the Wholesale Water Fund, and 9% to the Sanitary Sewer Fund.
Accounts for a portion of the overtime salary expense for non-exempt personnel whose regular salaries are
allocated to sewer ($39,693). This is based on a three-year average. Overtime for Resolution Center staff ($373)
includes two hours per month for the utility billing clerk to respond to unforeseen billing issues and two hours per
month for four customer service representatives for special events or emergency call backs. The 2024 budget
decrease can be attributed to an allocation adjustment: 29% to the Corporate Fund, 58% to the Water Fund, 4% to
the Wholesale Water Fund, and 9% to the Sanitary Sewer Fund.
Longevity is paid to union employees per the union contract with 7 or more years of service hired prior to 1/1/15
(15 employees) and non-union non-exempt employees per the employee handbook with 7 or more years of service
hired prior to 7/17/2012 (9 employees). Longevity amounts are included in union contracts and the employee
handbook at a specific point in time and are increased annually based on the annual September change in CPI. The
estimated change in CPI is 1.7% based on current trends. Longevity is allocated across funds in the same
proportions as regular salaries.
Accounts for a portion of deferred compensation paid to the Village Manager, Deputy Village Manager, Director of
Management Services and the Director of Community Development at 3% of their base salary per the Employee
Handbook. The 2024 budget is up from the 2023 budget due to salary increases and changes in salary allocations.
Accounts for the same portion of the auto allowance as the regular salary allocation paid to the Village Manager,
Deputy Village Manager, Director of Management Services, Director of Community Development, and Director of
Public Works per the employee handbook. The 2024 budget is up from the 2023 budget due to changes in salary
allocations.
Accounts for a portion of the employer portion of FICA (Social Security (6.2%) and Medicare (1.45%)) payments
applied to the FICA Wages (salaries, longevity, deferred compensation and auto allowance).
Overtime Salaries 511210 2023 Budget 2024 Budget
$50,787 $39,693
Longevity Pay 511240 2023 Budget 2024 Budget
$4,822 $4,611
Deferred Compensation 512110 2023 Budget 2024 Budget
$1,307 $2,204
Auto Allowance 512120 2023 Budget 2024 Budget
$1,392 $2,220
FICA Payments 514110 2023 Budget 2024 Budget
$29,034 $35,607
Village of Glenview Adopted 2024 Budget
250
Accounts for a portion of the employer’s share of the Illinois Municipal Retirement Fund (IMRF) pension
contributions. The 2024 employer rate is 7.58% of IMRF wages which include salaries, OT wages, vacation and sick
payout, longevity and deferred compensation. The 2024 rate is only 2.57% higher than the 2023 rate of 7.39%. The
2024 budget increased due to the rate increase combined with salary increases, changes in salary allocations, and
an increase in the number of positions allocated to the Sewer Fund.
Accounts for a portion of health insurance, dental insurance, and insurance opt-out incentive for eligible
personnel. The Village offers employees a choice between two health insurance plans which include an HMO
option and a PPO option. For 2024, HMO rates are increasing 9.44% and PPO rates are increasing 10.35%. The
2024 budget is slightly higher than 2023 due to the rate increases.
Contractual
Audit services were competitively bid in 2017 and a five-year contract with an optional five-year extension was
entered into with Baker Tilly Virchow Krause, LLP (“Baker Tilly”). The financial charge for service is calculated by
resource demand across funds and updated annually (see table). The budget for Baker Tilly audit services is $67,098
with a $1,317 Sewer Fund cost. The Sewer Fund share of annual actuary services is $68. The total proposed Sewer
Fund 2024 budget is $1,385.
Allocations:
Baker Tilly: Corporate Fund 88%, Corporate Commuter Parking 1%, Water
Fund 6% Wholesale Water Fund 3%, Sewer Fund 2%
OPEB: Corporate Fund 82%, Water Fund 15%, Sewer Fund 3%
Continuing Debt Disclosure Annual Report: Corporate Fund 25%, Debt Service
Fund 50%, Library Debt Service 25%
Sewer Fund
Allocation Total Cost
Sewer
Fund Cost
Audit Services (Baker Tilly) 2.00% 56,604 1,132
GATA Grant Audit Services (Baker Tilly) 2.00% 1,484 30
Single Audit Services/Federal Grant (Baker Tilly) 2.00% 6,042 121
State of IL Comptroller’s Report (Baker Tilly) 2.00% 1,696 34
Other Post-Employment Benefits - Full Valuation (Actuary) 3.00% 2,250 68
TOTAL $70,498 $1,385
IMRF Payments 514210 2023 Budget 2024 Budget
$27,669 $35,197
Health Insurance 514410 2023 Budget 2024 Budget
$65,525 $74,214
Audit Services 521140 2023 Budget 2024 Budget
$1,406 $1,385
Bank Service Charges 521150 2023 Budget 2024 Budget
$17,099 $17,100
Village of Glenview Adopted 2024 Budget
251
The Village provides various payment methods to give
citizens a range of options for utility billing, commuter parking
permits (Epay used only for this), building permits, Police
issued local ordinance violations, and other miscellaneous
payments, many of which can be processed online. An annual
transaction receipt analysis of accounts charged to each fund
began in 2017 to determine the fund allocation for the next year. Fund allocations (see table above) are based on
an analysis of receipt activity. The new ambulance billing company that started in 2023 does not accept credit cards
so no longer fees on that payment type. Persolvent (for LAMA payments) is within the Community Development
budget.
Bank Service Charges
Sewer Fund
Allocation Total Cost
Sewer Fund
Cost
American Express 13% $12,117 $1,575
Credit cards (Visa, Mastercard, Discover) 13% $115,088 $14,962
Vanco E-check processing 17% $3,310 $563
TOTAL $130,515 $17,100
The Village outsourced financial services to Lauterbach & Amen in 2009. The 2024 budget includes comprehensive
finance management services with an updated allocation calculated by resource demand across funds. As a result
of the changes in services and allocation in 2024, the budget projects the Sewer Fund allocation being $57,834.
Information technology (IT) functions are supported through contracted
services. The primary IT contract is a managed service provider with on-site
technical resources during business hours and after hour’s emergency
support. The program staffing level is annually reviewed and allocated across
funds based on general technology resource demands as shown in the table.
Information Technology
Sewer Fund
Allocation
Total
Cost
Sewer
Fund
Cost
The IT Contract expired in 2023 and required renegotiation. The
Village decided to remove itself form the Government Information
Technology Consortium (GovITC). The Village hired a full-time IT
manager to oversee the outsourced IT staff and manage strategic
planning.
1% $861,117 $8,611
Bank Service Charges Fund Allocations
Credit Cards E-Checks
Corporate Fund 22% -
Water Fund 65% 83%
Sanitary Sewer Fund 13% 17%
Finance & Accounting Services 521205 2023 Budget 2024 Budget
$22,908 $57,834
Information Technology Services 521215 2023 Budget 2024 Budget
$9,119 $8,611
Technology Fund Allocation
Corporate Fund -IT 93.25%
Water Fund 5.00%
Sanitary Fund 1.00%
Corporate Fund -
Commuter Fund
.75%
Other Professional Services 521290 2023 Budget 2024 Budget
$227,505 $226,512
Village of Glenview Adopted 2024 Budget
252
Accounts for the service fees for outside firms and agencies that support the work of the Sewer Fund. This includes
services managed by the Management Services Department as well as Public Works.
As part of a new mandate from the Metropolitan Water Reclamation District of Greater Chicago (MWRD), the
Village is responsible to start a sanitary sewer condition assessment program for the Village’s sanitary sewer system.
Starting in 2021, the Village hired a contractor to televise the Village’s sanitary sewer main lines and provide a
written report. This will be above-and-beyond the sewer televising typically completed to support planning for the
Village’s five-year Capital Improvement Program (CIP). The full sewer condition assessment program is to be
completed in ten years, and each year’s budget should contemplate completing 1/10th (10%) of the program, or
approximately 100,000 linear feet, which will keep the Village on-schedule to meet this new countywide
requirement.
Description Allocation Cost Amount
Document Scanning Contract 1% $6,853 $69
Network Penetration Testing 1% $35,000 $350
Wiring Contract - Electrical wiring for IT 1% $17,500 $175
Microwave Link Maintenance 1% $17,500 $175
Utility Billing Mail and Bill Print Services 17% $22,000 $3,740
Leak alert mailers thru WaterSmart 17% $3,090 $526
Return Envelopes for Water Billing (size #9) 17% $350 $60
Envelopes for Misc. Water Use (size #10) 15% $700 $105
Third Party Consultants for Interface Between Softwares 17% $3300 $560
Water Bill Meter Tickets/Forms/Hang Cards 17% $850 $145
SCADA planning review, repair, and preventative maintenance 10% $49,740 $4,974
Sanitary sewer televising and condition assessment 100% $197,205 $197,205
Preventative maintenance and as-needed repairs for lift stations 27% $68,250 $18,428
TOTAL $226,512
Accounts for the outsourced professional services under the Baxter Woodman contract to perform the services
below. The budget for 2024 removes the allocation of the Project Management/Grant Coordinator from the
Enterprise Funds, to 100% Coprorate Fund.
Public Works Outsourced Management Fund Allocation Table
Corporate Water Sanitary
Wholesale
Water
2024
Budget
Contract Management
(30%)
$19,998
(59%)
$39,996
(9%)
$6,208
(2%)
$2,758 $68,959
Water Operation Services -
(80%)
$65,920 -
(20%)
$16,480 $82,400
Total Cost $19,998 $105,916 $6,208 $19,238 $151,359
Public Works Outsourced Management 521295 2023 Budget 2024 Budget
$31,526 $6,208
Outside Litigation 521540 2023 Budget 2024 Budget
$1,800 $1,800
Village of Glenview Adopted 2024 Budget
253
Accounts for costs related to the preparation and consultation for collective bargaining, as well as day to day
questions related to recently implemented legislation, interpretation and application of Village policy. The 2024
budget of $15,000 is allocated as such: Corporate Fund (45% or $6,750), Water Fund (43% or $6,450), and the
Sanitary Sewer Fund (12% or $1,800).
The FY 2024 budget of $1,608 for cell phones and equipment is based on the fiscal year 2023 projection. The charges
are allocated across funds based on general technology resource demands. The Sewer Fund allocation is 1%.
Increases in cell phone services are largely based on greater demand for cellular service including increases for
Police Sqaud car videos.
Cell Phone Service
Sewer Fund
Allocation Total Cost
Sewer Fund
Cost
Cellular service for phones and field computers (Verizon) 1% $150,000 $1,500
Cellular emergency phones and Board Epacket service (AT&T) 1% $9,600 $96
Payphone service at depot stations (Pacific Telemanagement) 1% $1,153 $12
TOTAL $160,753 $1,608
The FY 2024 total budget of $2,060 supports the biannual destruction of paper documents after they have been
scanned and filed electronically following the approval of the Illinois Department of Archives. The Sewer Fund
allocation is 1%, or $21 as detailed in the Information Technology Fund Allocation table.
Also included in this line item is shredding/disposal of the paper bins from the Village Manager’s Office, Resolution
Center, and Development Center. There are four total bins among the three office spaces, and the cost to have
Groot travel to Village Hall and dispose of the waste is approximately $350 per trip. Staff estimates that on an annual
basis, typically three trips are needed, for a total of $1,050. The Sewer Funds portion is 1% or $10.
Accounts for $6,670 (17%) of the total postage cost of $39,236 for water/sewer utility bills mailed to Village
customers by the third-party vendor Third Millennium. There are also costs budgeted in this account for postage
related to water/sewer utility bill mailings processed through the Village’s postage machine ($117 for the Village’s
postage machine lease, $24 for the postage machine supplies and $715 for postage).
This account includes ongoing software maintenance charges as well as any proposed projects that require
software. Initial purchases of software licensing are competitively bid and awarded, and ongoing maintenance costs
are budgeted annually. The charges are allocated across funds based on general technology resource demands,
updated annually, and summarized below by function. Software that supports a specific function is charged directly
Cell Phone Service & Equipment 522115 2023 Budget 2024 Budget
$1,573 $1,608
Document Destruction 522120 2023 Budget 2024 Budget
$21 $31
Postage 522145 2023 Budget 2024 Budget
$6,696 $7,526
Software Licensing 522160 2023 Budget 2024 Budget
$14,706 $13,318
Village of Glenview Adopted 2024 Budget
254
to the appropriate account. For example, utility billing software is charged toward the Water and Sanitary Sewer
Funds and the New World software is offset through Joint Dispatch revenue.
Description
Sewer Fund
Allocation Total Cost
Sewer Fund
Cost
General Village-Wide Software Varies $197,056 $4,410
Geographic System Information (GIS) Software - GISSW 1% $4,605 $47
Tyler Munis Software - MUNSW Varies $396,899 $3,968
Public Works Software - PWSW Varies $6,570 $66
Timekeeping Software - TIME Varies $21,259 $148
WaterSmart software 17% $24,060 $4,090
Tyler Cashiering Software 5% $8,783 $439
FOIA Management Software 1% $15,001 $150
TOTAL $659,232 $13,318
The FY 2024 budget for general telephone service, 911 lines, and fiber connection charges for the Village. The
budget was based on the FY 2023 projections. The charges are allocated across funds based on general technology
resource demands. The total FY 2024 budget is $396,802, of which $1,977 is supported by the Sewer Fund.
Accounts for maintenance costs of Village generators and a new triple basin cleaning program/contract. The Village
owns fifteen triple basins and the estimated second year cost for cleaning is $14,000.
Accounts for building repairs for Village owned lift stations. The 2024 budget is based on new requests and
anticipated repairs, including repairs at the Heatherfiled Lift Station.
Staff estimates that the 2024 expenditures will be $180. Based on a three-year average and allocations between
the Water, Sanitary and Wholesale Funds.
Accounts for the hauling of spoil from sanitary sewer repair excavations. Based on a three-year average of work,
the hauling of spoil is allocated 10% from the Sanitary Fund.
Telephone 522170 2023 Budget 2024 Budget
$1,537 $1,977
Building Maintenance 522210 2023 Budget 2024 Budget
$13,000 $14,000
Building Repairs 522215 2023 Budget 2024 Budget
$4,000 $24,000
Gas Detector Maintenance & Repairs 522240 2023 Budget 2024 Budget
$180 $180
Public Works Disposal Fees 524040 2023 Budget 2024 Budget
$18,149 $18,915
Village of Glenview Adopted 2024 Budget
255
Hauling Fund Allocation Table
Hauling of Spoil
Hauling of Spoil -
Asphalt
Hauling from Street
Sweeping Total Cost
Corporate (20%) $36,500 $1,350 $26,000 $63,850
Water (70%) $127,660 $4,725 - $132,385
Sanitary (10%) $18,240 $675 - $18,915
2024 Budget $182,400 $6,750 $26,000 $215,150
Description Contractor
Unit
Measure Qty
Unit
Price Total Cost
Sanitary
Fund Cost
Hauling of spoil (10%) TBD Tons 600 tons $304 $182,400 $18,240
Hauling of spoil- asphalt (10%) TBD Tons 27 tons $250 $6,750 $675
Hauling from street sweeping
and Garbage Disposal Groot
Average
Cost
12 pick-
ups $2,167 $26,000 -
TOTAL $215,250 $18,915
Accounts for emergency contract assistance for lift station pump repairs. The 2024 budget is based on a three-year
average and remains flat with the previous year’s budget.
Locate Subscription
Accounts for the cost associated with locating underground utilities
prior to digging or excavating. The 2024 budget is based on an
annual subscription with JULIE locates.
Locate Services
Accounts for utility locating services performed by a contractor. The
Village utilizes a hybrid model that leverages the value of in-house
Public Works staff and outside contractors through outsourcing to
perform typical public works functions. The estimated annual cost
is $49,028 for the Sanitary Fund. This is based on contract costs.
Sewer Collection System 524045 2023 Budget 2024 Budget
$15,000 $15,000
Locates 524046 2023 Budget 2024 Budget
$49,000 $50,778
Locate Subscription Fund
Allocation table
Corporate (20%) $1,750
Water (50%) $4,375
Sanitary (20%) $1,750
Wholesale (10%) $875
2024 Budget $8,750
Locate Services Fund
Allocation table
Corporate (20%) $49,028
Water (50%) $122,570
Sanitary (20%) $49,028
Wholesale (10%) $24,514
2024 Budget $245,140
Village of Glenview Adopted 2024 Budget
256
Commodities
Asphalt material
Accounts for the cost of hot patch
($850) asphalt used to fill potholes
in roadways. Hot patch is a more
permanent fix to potholes and
requires excavating to address the
underlying problem that caused
the pothole. Cold patch is used to
temporarily fill potholes as a
“quick fix.” Below is the amount of hot patch and cold patch that has been used since 2017. Staff anticipates the
2024 asphalt budget to increase in accordance with the previous year’s budget due to factors affecting supply and
demand.
Asphalt repair services
Accounts for asphalt repair services performed by a contractor. The
Village utilizes a hybrid model that leverages the value of in-house
Public Works staff and outside contractors through outsourcing to
perform typical public works functions. This work includes the
contractor purchasing asphalt and repair roads that are requested
by Village staff.
Accounts for the purchase of concrete for repairs to public property resulting from sanitary sewer work.
Asphalt 531020 2023 Budget 2024 Budget
$21,514 $22,186
Asphalt Fund Allocation Table
Corporate
(30%)
Water
(60%)
Sanitary
(10%)
2024
Budget
Hot patch - binder $991 $1,982 $331 $3,304
Hot patch - surface $1,566 $3,132 $522 $5,220
Cold patch $14,280 $21,420 - $35,700
Total cost $16,837 $26,534 $853 $44,224
Hot Patch – Binder
Tons
Unit
Cost Total
2017 361 $43 $15,523
2018 390 $50 $19,500
2019 250 $47 $11,750
2020 120 $47 $5,640
2021 60 $47 $2,820
2022 59 $48 $2,832
2023 59 $55 $3,245
2024 59 $56 $3,304
Hot Patch – Surface
Tons
Unit
Cost Total
2017 634 $47 $29,798
2018 585 $54 $31,590
2019 350 $50 $17,500
2020 180 $50 $9,000
2021 90 $50 $4,500
2022 87 $52 $4,524
2023 87 $60 $5,220
2024 87 $60 $5,220
Cold Patch
Tons
Unit
Cost Total
2017 230 $122 $28,060
2018 237 $135 $31,995
2019 200 $144 $28,800
2020 210 $144 $30,240
2021 210 $144 $30,240
2022 229 $132 $30,228
2023 230 $140 $32,200
2024 210 $170 $35,700
Asphalt Repair Services Fund
Allocation table
Corporate (30%) $64,000
Water (60%) $128,000
Sanitary (10%) $21,333
2024 Budget $213,333
Concrete 531021 2023 Budget 2024 Budget
$13,085 $13,691
Village of Glenview Adopted 2024 Budget
257
Concrete Repair Fund Allocation Table
Corporate (65%) Water (32%) Sanitary (3%)
2024
Budget
Sidewalk $98,292 $48,390 $4,537 $151,219
Curb $32,068 $15,787 $1,481 $49,336
Driveway $12,732 $6,268 $588 $19,588
Pavement Patch $80,493 $39,627 $3,715 $123,835
Utility Restoration $73,007 $35,942 $3,370 $112,319
Total $296,592 $146,014 $13,691 $456,297
Audio Visual Supplies 531025 2023 Budget 2024 Budget
$83 $0
Accounts for the supplies for the Glenview TV production. In 2024, this expense will be paid 100% in Management
Services.
The 2023 budget was for a battery back-up UPS (allocated 1% to the Sewer Fund). There will be no budget for 2024.
This account includes expenditures for extended warranties and maintenance agreements for network hardware
(servers, data storage devices, routers, and wireless access points), audio visual video equipment, Voice-over IP and
conference phone replacements, and leasing of GPS hardware/software.
Accounts for maintenance and supplies for copiers and plotters. The 2024 Sewer budget represents 1% of the
$51,500 total budget.
This account includes expenditures for extended warranties and maintenance agreements for network hardware
(servers, data storage devices, routers, and wireless access points), audio visual video equipment, and Kronos Time
Clocks. The FY 2024 budget increase is primarily due to hardware and support agreements that will be renewed
again until in 2024.
Batteries (Specialized) 531030 2023 Budget 2024 Budget
$30 $0
Computer Supplies 531060 2023 Budget 2024 Budget
$71 $55
Computer/Printer/Copier Toner 531070 2023 Budget 2024 Budget
$421 $515
Electronic Equipment & Supplies 531080 2023 Budget 2024 Budget
$340 $958
Limestone (CA-7) 531135 2023 Budget 2024 Budget
$7,052 $7,262
Village of Glenview Adopted 2024 Budget
258
Accounts for aggregate delivery services for limestone
material (CA-7) which is used for property restorations.
Accounts for topsoil and sand used for clean fill for property restorations related to sewer jobs.
Accounts for a portion of the cost of natural gas for pump station facilities. The 2024 budget is based upon a
three-year average and recent natural gas cost decreases.
Accounts for supplies for maintenance of facilities such as sewer couplings, manhole flat tops, adjusting rings and
various other small supplies. The 2024 budget is based on a three-year average and remains flat with the previous
year’s budget.
Accounts for cost of safety upgrades, supplies, or minor repairs based on the Safety Committee recommendations.
This account is used for first aid kits and supplies, gloves, protective eyewear, disinfectant supplies, barricades,
Limestone Purchases
Tons used Unit Cost Total cost
2017 3,518 $18.87 $66,385
2018 4,259 $19.17 $81,645
2019 4,250 $16.30 $69,275
2020 4,200 $16.30 $68,460
2021 4,200 $16.30 $68,460
2022 4,200 $16.30 $68,460
2023 4,200 $16.79 $70,518
2024 4,200 $17.29 $72,618
Limestone Allocation
2024 Budget $72,618
Corporate (10%) $7,262
Water (80%) $58,094
Sanitary (10%) $7,262
Topsoil 531136 2023 Budget 2024 Budget
$1,581 $1,626
Topsoil Fund Allocation
Fund Amount
Corporate (10%) $1,626
Water (80%) $13,012
Sanitary (10%) $1,626
2024 Budget $16,264
Topsoil Purchases
21-ton truckload
used Unit Cost Total cost
2017 48 $393.17 $18,872
2018 35 $410 $14,350
2019 38 $400 $15,200
2020 38 $400 $15,200
2021 38 $404 $15,352
2022 38 $404 $15,352
2023 38 $416 $15,808
2024 38 $428 $16,264
Natural Gas 531145 2023 Budget 2024 Budget
$13,992 $7,500
Operational Supplies 531155 2023 Budget 2024 Budget
$26,885 $26,885
Safety Equipment 531205 2023 Budget 2024 Budget
$1,300 $1,300
Village of Glenview Adopted 2024 Budget
259
traffic cones, and high visibility safety vests. The 2024 budget is based on a three-year average and remains flat with
the previous year’s budget.
Accounts for the cost of electricity for lift station facilities. The 2024 budget is based upon a three-year average and
recent electricity cost decreases.
While $457 was budgeted in 2023, the 2024 budget is consistent with the 2023 projection of $0.
Other Charges
On May 1, 2015, the Village agreed to borrow up to $7,333,416 from Glenview State Bank (Busey Bank) in a draw-
loan in order to finance water capital improvements for Advanced Metering Infrastructure for the Glenview Water
System. This is a Bank Qualified Tax-Exempt loan and the Village had a drawn total of $6,876,024 (remaining amount
will not be drawn). The Water Fund is allocated 90% of the principal and interest payments with the remaining 10%
is allocated to the Sanitary Sewer Fund. Interest payments are made in June and December on a semi-annual basis
each year. Interest on the loan is 2% of the loan balance at the beginning of the year. The total 2024 budget amount
is $30,714 with the Sewer Fund allocation being $3,071.
On May 1, 2015, the Village agreed to borrow up to $7,333,416 from Glenview State Bank (Busey Bank) in a draw-
loan in order to finance water capital improvements for Advanced Metering Infrastructure for the Glenview Water
System. This is a Bank Qualified Tax-Exempt loan and the Village had a drawn total of $6,876,024 (remaining amount
will not be drawn). The Water Fund is allocated 90% of the principal and interest payments with the remaining 10%
is allocated to the Sanitary Sewer Fund. The principal payment is due annually on December 1st each year. The total
2024 budget amount is $1,012,639 with the Sewer Fund allocation being $101,264.
Interfund Charges
Accounts for charges from the Capital Equipment Replacement Fund (CERF) for future replacement of vehicles and
equipment used by the Sewer Fund. The total equipment value and replacement cycles are reviewed and updated
annually.
Electricity 531235 2023 Budget 2024 Budget
$13,997 $8,500
Other Supplies/Tools 535050 2023 Budget 2024 Budget
$457 $0
Loan Interest 540031 2023 Budget 2024 Budget
$4,845 $3,071
Loan Principal 540225 2023 Budget 2024 Budget
$89,075 $101,264
CERF Charges 560010 2023 Budget 2024 Budget
$26,222 $25,033
Village of Glenview Adopted 2024 Budget
260
Accounts for charges from the Facility Repair and Replacement Fund (FRRF) which sets aside resources for the major
repairs and replacement of Village building components.
Accounts for the portion of the Village’s general liability insurance costs allocated to the Sewer Fund.
Accounts for charges from the Municipal Equipment Repair Fund (MERF) for maintenance and repair of Sewer Fund
vehicles.
Accounts for the portion of the worker’s compensation insurance costs allocated to the Sewer Fund.
Capital Projects
Accounts for the capital project expenditures re-budgeted from 2023.
Accounts for the capital project expenditures allocated to the Sewer Fund. The 2024 budget includes design
services, road resurfacing program, road reconstruction projects, sanitary sewer projects, and water system
projects.
Design Services Sewer Fund Cost
Road Design (B&W) $170,000
Inspectional Services(B&W) $100,000
Total Design Services $270,000
Road Resurfacing Program (The Road Resurfacing includes sanitary and storm sewers replacement/lining as part
of the road resurfacing program. The Road Resurfacing includes the following work: curb removal and
replacement, underground utility replacement/repairs, sidewalk replacement, roadway base repair if needed,
removal and placement of new asphalt pavement, and landscape restoration. Minor Area Repair Strategy –
Asphalt (MARS-A), which consists of the resurfacing of partial street sections throughout the Village is included.
Minor Area Repair Strategy - Concrete (MARS-C), which consists of the full slab replacement of concrete streets is
FRRF Charges 560040 2023 Budget 2024 Budget
$27,112 $102,836
General Liability Insurance 560070 2023 Budget 2024 Budget
$46,650 $48,431
MERF Charges 560090 2023 Budget 2024 Budget
$26,910 $13,129
Risk Management Fixed Charges 560100 2023 Budget 2024 Budget
$24,554 $18,455
Capital Projects 572023 2023 Budget 2024 Budget
$1,842,781 $24,990
Capital Projects 572024 2023 Budget 2024 Budget
$0 $1,916,494
Village of Glenview Adopted 2024 Budget
261
also part of this program. Both of these MARS strategies are used to extend the service life of Village roadways
until a full resurfacing or reconstruction can be completed).
Fielding Drive (Constitution Drive to Primrose Lane) $2,000
Constitution Drive (Fielding Drive to Independence Ave) $2,000
Enterprise Drive (Chestnut Avenue to Fielding Drive) $1,000
Annapolis Drive (Fielding Drive to Constitution Drive) $2,000
Nimitz Drive (Patriot Blvd to Constitution Drive) $1,000
Glen Oak Drive (North End to Ridgewood Lane) $2,000
Linden Lane (Wagner Road to West End) $2,000
Primrose Lane (Indigo Lane to Fielding Drive) $3,000
Flora Avenue (Village Limits to Fontana Drive) $2,000
Fontana Drive (Washington Road to Bel Air Drive) $4,000
Harrison Street (Shermer Road to Flora Avenue) $3,000
Crestwood Lane (Glendale Road to East Cul-deSac) $1,000
Lindenwood Lane (Glendale Road to East Cul-deSac) $1,000
Bellwood Lane (Greenwood Road to East End) $4,000
Collins Avenue (Bellwood Avenue to North End) $1,000
Gregory Drive (Milwaukee Avenue to Cul-de-Sac) $3,000
Arbor Lane (Glenview Road to South End) $2,000
Johns Drive (Chestnut Avenue to Ravine Way) $7,000
Total Road Resurfacing Program $43,000
Road Reconstruction Projects (The Road Reconstruction includes sanitary sewer replacement/lining, water main
replacement or installation, and storm sewer installation/replacement/lining. The Road Reconstruction includes
the following work: pavement removal, curb removal and replacement or installation, underground utility
installation/replacement/repairs, public utility relocations, sidewalk replacement, roadway base
repair/replacement, placement of new asphalt pavement, parkway grading, and landscape restoration. Roadway
reconstruction projects will typically reestablish the full-service life for all public components included.)
Blackthorn Drive (Sequoia Trail to Silverwillow Drive) $125,000
Redbud Lane (Blackthorn Drive to Basswood Circle) $38,000
Sequoia Trail (Chestnut Avenue to Alder Place) $25,000
Tulip Tree & Alder Place (Cul-de-Sac to Sequoia Trail) $22,000
Linneman Street (Harlem Avenue to Elm Street) $173,000
Sumac Circle (East End to West End) $83,000
Cedarwood Lane (Fir Street to Linden Leaf Drive) $15,000
Huckleberry Lane (West End to Wagner Road) $136,000
Hawthorne Lane (Elmwood Avenue to Lake Avenue) $166,000
Total Road Reconstruction Projects $783,000
Sanitary Sewer Projects (This project will televise sections of sanitary sewer throughout the Village to assist in
prioritizing future capital improvement projects within the road resurfacing and reconstruction programs.
Sanitary sewer lining is a rehabilitation program that lines sewers via trenchless method, without requiring
excavating and extends the life and performance of the sewer. As recommended by the Flood Risk Reduction
Program, and approved by the Village Board, conversion from gravity to overhead sanitary services will be
supported by this cost-sharing program. The Village will pay 50%, up to $7,500, per property.
Sanitary Sewer TV Inspections (Review & Report) $140,000
Sanitary Sewer and Manhole Lining $612,493
Cost Sharing Program - Overhead Sanitary Conversion $15,000
Project Contingencies $53,000
Total Sanitary Sewer Projects $820,493
Total Sanitary Sewer Capital Projects $1,916,494
Village of Glenview Adopted 2024 Budget
262
Interfund Transfers
The 2024 budget includes a one-time transfer of $500,000 to the Capital Projects fund for the Public Works Campus
Project.
Transfer to Capital Projects 590410 2023 Budget 2024 Budget
$0 $500,000
Village of Glenview Adopted 2024 Budget
263
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. 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 33% of all expenses within the fund. The 2024 budgeted revenues are $6,364,631 and
budgeted expenses are $7,926,356, for a deficit of $1,561,725. Over half of the budgeted expenditures
are for transfers to the Capital Projects and Water Funds.
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 2024. This cash analysis differs from
the fund balance statement by separating cash from the net assets.
FY 2022 FY 2023 FY 2023 FY 2024
Actual Budget Projected Budge t
928,131 1,994,788 1,994,788 2,326,178
Receipts from Users 5,573,117 5,944,987 5,831,044 6,165,391
Investment Income 39,757 17,290 193,960 199,240
5,612,874 5,962,277 6,025,004 6,364,631
Operating Expenses 2,983,956 3,209,425 3,100,528 3,295,386
Transfer Out 1,562,261 2,593,086 2,593,086 4,630,970
4,546,217 5,802,511 5,693,614 7,926,356
1,066,657 159,766 331,390 (1,561,725)
1,066,657 159,766 331,390 (1,561,725)
1,994,788 2,154,554 2,326,178 764,453 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
Total Net Change in Cash
Village of Glenview Adopted 2024 Budget
264
Wholesale Water Fund Summary
Wholesale Water Fund
2022
Actual
2023
Budget
2023
Estimate
2024
Budget
2024 Bud.
vs.
2023 Bud.
Beginning Fund Balance/
Net Position 4,086,804 5,263,959 5,263,959 5,595,349 331,390
Revenues
Charges For Services 5,785,431 5,944,987 5,831,044 6,165,391 220,404
Investment Income 33,813 17,290 193,960 199,240 181,950
Total Revenues 5,819,244 5,962,277 6,025,004 6,364,631 402,354
Expenditures
Personnel 247,231 248,912 242,597 287,484 38,572
Contractual 2,684,651 2,862,316 2,764,494 2,898,987 36,671
Commodities 44,306 54,270 49,510 49,510 (4,760)
Other Charges 62,816 ‐ ‐ ‐ ‐
Interfund Charges 40,825 43,927 43,927 59,405 15,478
Transfers Out 1,562,261 2,593,086 2,593,086 4,630,970 2,037,884
Total Expenditures 4,642,089 5,802,511 5,693,614 7,926,356 2,123,845
Surplus/(Deficit)1,177,155 159,766 331,390 (1,561,725) (1,721,491)
Ending Fund Balance/
Net Position 5,263,959 5,423,725 5,595,349 4,033,624 (1,390,101)
Ending Cash and Investments 1,994,788 2,154,554 2,326,178 764,453 (1,390,101)
2024 Budget vs 2023 Estimate
‐
1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
6,000,000
7,000,000
Revenues
2024
Budget
2023
Estimate
0
500,000
1,000,000
1,500,000
2,000,000
2,500,000
3,000,000
3,500,000
4,000,000
4,500,000
5,000,000
Expenditures
2024
Budget
2023
Estimate
Village of Glenview Adopted 2024 Budget
265
Wholesale Water Fund Revenue Line Item Budget
Revenues
2022
Actual
2023
Budget
2023
Estimate
2024
Budget
2024 Bud.
vs.
2023 Bud.
Charges For Services
440105 ‐ Water Charges 5,785,431 5,944,987 5,831,044 6,165,391 220,404
Total Charges For Services 5,785,431 5,944,987 5,831,044 6,165,391 220,404
Investment Income
460110 ‐ Interest‐Savings 961 120 290 240 120
460120 ‐ Interest‐Investment 32,852 17,170 193,670 199,000 181,830
Total Investment Income 33,813 17,290 193,960 199,240 181,950
Total Wholesale Water Fund Revenues 5,819,244 5,962,277 6,025,004 6,364,631 402,354
Village of Glenview Adopted 2024 Budget
266
Wholesale Water Fund Expenditure Line Item Budget
Wholesale Water Fund
2022
Actual
2023
Budget
2023
Estimate
2024
Budget
2024 Bud.
vs.
2023 Bud.
Personnel
511110 ‐ Regular Salaries 171,158 172,669 166,591 195,545 22,876
511130 ‐ Temporary/Seasonal Salaries 1,625 4,136 4,136 4,524 388
511210 ‐ Overtime Salaries 12,576 10,600 10,600 17,454 6,854
511240 ‐ Longevity Pay 1,758 1,954 1,820 1,768 (186)
512110 ‐ Deferred Comp 947 1,095 1,142 1,757 662
512120 ‐ Auto Allowance 951 1,080 1,080 1,560 480
514110 ‐ FICA Payments 12,981 13,574 13,873 15,710 2,136
514210 ‐ IMRF Payments 17,356 13,769 13,320 16,412 2,643
514213 ‐ GASB 75 OPEB Expense (2,169) ‐ ‐ ‐ ‐
514410 ‐ Health Insurance 30,048 30,035 30,035 32,754 2,719
Total Personnel 247,231 248,912 242,597 287,484 38,572
Contractual
521140 ‐ Audit Services 1,510 1,861 1,755 1,975 114
521205 ‐ Finance & Accounting Services 33,152 34,362 37,245 101,210 66,848
521290 ‐ Other Professional Service 47,144 46,925 46,925 35,473 (11,452)
521295 ‐ PW Outsourced Svcs & Contract Mgmt 6,539 17,338 17,338 19,209 1,871
522240 ‐ Gas Detector Maintenance ‐ 425 425 425 ‐
524025 ‐ East Pump Station Operations ‐ 2,925 2,925 2,925 ‐
524046 ‐ Locates 27,654 24,500 24,500 25,389 889
524060 ‐ Supply And Metering 19 1,500 1,500 1,500 ‐
524070 ‐ Water Distribution Costs ‐ 118,767 123,763 126,472 7,705
524075 ‐ Water Purchases 2,568,424 2,613,213 2,507,618 2,583,909 (29,304)
524080 ‐ Pump Station Operations 210 500 500 500 ‐
Total Contractual 2,684,651 2,862,316 2,764,494 2,898,987 36,671
Commodities
531155 ‐ Operational Supplies 32,549 18,142 18,142 18,142 ‐
531176 ‐ Hydrants ‐ 13,286 13,286 13,286 ‐
531205 ‐ Safety Equipment ‐ 1,666 1,666 1,666 ‐
531230 ‐ Uniforms/Shoes ‐ 1,416 1,416 1,416 ‐
531235 ‐ Electricity 11,757 19,760 15,000 15,000 (4,760)
Total Commodities 44,306 54,270 49,510 49,510 (4,760)
Other Charges
540110 ‐ Depreciation 62,816 ‐ ‐ ‐ ‐
Total Other Charges 62,816 ‐ ‐ ‐ ‐
Interfund Charges
560040 ‐ FRRF Charges 5,123 1,814 1,814 3,640 1,826
560070 ‐ General Liability Insurance 24,980 29,832 29,832 44,031 14,199
560100 ‐ Risk Management Fixed Charges 10,722 12,281 12,281 11,734 (547)
Total Interfund Charges 40,825 43,927 43,927 59,405 15,478
Transfers Out
590100 ‐ Transfer to Corporate Fund 325,000 325,000 325,000 325,000 ‐
590410 ‐ Transfer to Capital Projects Fund 607,921 626,159 626,159 1,651,205 1,025,046
590510 ‐ Transfer to Water Fund 629,340 1,641,927 1,641,927 2,654,765 1,012,838
Total Transfers Out 1,562,261 2,593,086 2,593,086 4,630,970 2,037,884
Wholesale Water Fund Total 4,642,089 5,802,511 5,693,614 7,926,356 2,123,845
Village of Glenview Adopted 2024 Budget
267
Revenues
Charges for Services
Accounts for the sale and delivery of Lake Michigan water to Aqua, Illinois American Water Company (IAWC) and
the Village of Golf. The Glenview water system receives potable water from Lake Michigan through the Village of
Wilmette. Glenview purchases water from the Village of Wilmette for a current rate of $1.87/1,000 gallons. The
wholesale rates charged to Aqua, IAWC and the Village of Golf are based on the terms of each of the water service
agreements with the Village.
The water service agreements require regular (monthly for Aqua and IAWC and quarterly for Village of Golf) billing
on several components. These components include a purchase water charge, a charge for maintaining facilities and
operations, a return on capital investment, depreciation expense charge and an administrative charge. The billing
rates for Aqua, IAWC and the Village of Golf are re-calculated on an annual basis.
The revenue budgets for Aqua, IAWC and the Village of Golf are calculated by multiplying the estimated number of
gallons purchased by Aqua, IAWC and the Village of Golf from the Village by the current billing rates. The 2024
estimated number of units (1,000 gallons) purchased by Aqua, IAWC and the Village of Golf are 763,149, 595,325
and 23,296, respectively. Aqua’s estimated purchased gallons are based on the trend of gallons used since June
2020. The IAWC and Village of Golf estimated gallons are based on a three-year average of water gallons purchased.
In 2024, Water Charges of $3,716,538, are budgeted for Aqua, $2,345,579 are budgeted for IAWC, and $103,274
are budgeted for the Village of Golf. The chart below details the number of gallons purchased per year by Aqua,
IAWC and the Village of Golf.
*Aqua is six months in 2020 (July to December)
Investment Income
Water Charges 440105 2023 Budget 2024 Budget
$5,944,987 $6,165,391
Interest – Savings 460110 2023 Budget 2024 Budget
$120 $240
Village of Glenview Adopted 2024 Budget
268
Accounts for interest income from the Village’s savings accounts at Busey Bank. The revenue from this account is
dependent on short-term interest rates and investable funds. Based on the anticipated interest rates and investable
funds, the Village’s 2024 budget is $240.
Accounts for interest income for the savings account and the investments of certificates of deposits, treasuries and
securities through PMA, Inc. Rates have continuously increased throughout 2023 and the original 2023 budget did
not take this into account. Based on the anticipated interest rates and investable funds, the Village’s 2024 budget
is $199,000.
Expenditures
Personnel
Accounts for the portion of the salary expense for the full-time positions listed below allocated to the Wholesale
Water Fund. The 2024 budget includes a 3.5% merit pay increase for non-union employees and a 3.0% increase for
union positions. This combined with merit increases, allocation updates, and the addition of the IT Manager position
resulted in an increased 2024 budget.
Salary Allocation by Fund
Position Corporate Water
Wholesale
Water
Sanitary
Sewer
Ins. &
Risk
Other
Funds
Village Manager 75% 10% 10% 5% - -
Deputy Village Manager 75% 10% 10% 5% - -
Special Projects Manager 80% 10% 10% - - -
(3) Assist. to the Village Manager 40% 30% 5% 5% 15% FRRF – 5%
Director of Public Works 25% 59% 2% 9% FRRF – 5%
Deputy Dir. of Public Works 25% 59% 2% 9% - FRRF – 5%
Management Analyst 40% 30% 5% 5% 15% FRRF – 5%
Public Works Superintendent 29% 58% 4% 9% - -
(5) PW Supervisors 29% 58% 4% 9% - -
Field Inspector 29% 58% 4% 9% - -
(20) MEO 29% 58% 4% 9% - -
IT Manager 45% 30% 5% 5% 15% -
Accounts for the cost of four (4) winter seasonal employees and four (4) summer seasonal interns to assist with
Public Works core service delivery. These positions are allocated as such: 29% to the Corporate Fund, 58% to the
Water fund, 4% to the Wholesale Water fund, and 9% to the Sanitary Sewer fund.
Interest – Investment 460120 2023 Budget 2024 Budget
$17,170 $199,000
Regular Salaries 511110 2023 Budget 2024 Budget
$172,669 $195,545
Temporary/Seasonal Salaries 511130 2023 Budget 2024 Budget
$4,136 $4,524
Village of Glenview Adopted 2024 Budget
269
Accounts for a portion of the overtime salary expense for non-exempt personnel whose regular salaries are
allocated to Wholesale Water. The 2024 budget is based on the Village’s hybrid model that leverages the value of
in-house PW staff and outside contractors through outsourcing to perform typical PW functions. This is based on a
three-year average. Another factor in this increase in the Wholesale Water allocation is doubling the allocation from
2% to 4%.
Longevity is paid to union employees per the union contract with 7 or more years of service hired prior to 1/1/15
(15 employees) and non-union non-exempt employees per the employee handbook with 7 or more years of service
hired prior to 7/17/2012 (5 employees). Longevity amounts are included in union contracts and the employee
handbook at a specific point in time and are increased annually based on the annual September change in CPI. The
estimated change in CPI is 1.7% based on current trends. Longevity is allocated across funds in the same
proportions as regular salaries. The 2024 budget decreased due to less eligible employees compared to 2023.
Accounts for a portion of deferred compensation paid to the Village Manager and the Deputy Village Manager
Development at 3% of base salary per the Employee Handbook. The 2024 budget is up from the 2023 budget due
to changes in salary allocations.
Accounts for a portion of the auto allowance as the regular salary allocation paid to the Village Manager and the
Deputy Village Manager per the employee handbook. The 2024 budget is up from the 2023 budget due to changes
in salary allocations.
Accounts for a portion of the employer portion of FICA (Social Security (6.2%) and Medicare (1.45%)) payments
applied to the FICA Wages (salaries, longevity, deferred compensation, and auto allowance).
Accounts for a portion of the employer’s share of the Illinois Municipal Retirement Fund (IMRF) Pension
Contributions. The 2024 employer rate is 7.58% of IMRF wages which include salaries, OT wages, vacation and sick
payout, longevity and deferred compensation. The 2024 rate is only 2.57% higher than the 2023 rate of 7.39%. The
Overtime Salaries 511210 2023 Budget 2024 Budget
$10,600 $17,454
Longevity Pay 511240 2023 Budget 2024 Budget
$1,954 $1,768
Deferred Compensation 512110 2023 Budget 2024 Budget
$1,095 $1,757
Auto Allowance 512120 2023 Budget 2024 Budget
$1,080 $1,560
FICA Payments 514110 2023 Budget 2024 Budget
$13,574 $15,710
IMRF Payments 514210 2023 Budget 2024 Budget
$13,769 $16,412
Village of Glenview Adopted 2024 Budget
270
2024 budget increased due to the rate increase combined with salary increases, changes in salary allocations, and
an increase in the number of positions allocated to the Water Fund.
Accounts for a portion of health insurance, dental insurance, and insurance opt-out incentive for eligible personnel.
The Village offers employees a choice between two health insurance plans which include an HMO option and a PPO
option. For 2024, HMO rates are increasing 9.44% and PPO rates are increasing 10.35%.
Contractual
Audit services were competitively bid in 2017 and a five-year contract with an optional five-year extension was
entered into with Baker Tilly Virchow Krause, LLP (“Baker Tilly”). The financial charge for service is calculated by
resource demand across funds and updated annually (see table). With the anticipated 12.31.2023 closure of the
Waukegan/Golf TIF, charges for the annual TIF Compliance Report and Continuing Debt Disclosure services are
allocated to the Corporate Fund starting in 2024. The budget for Baker Tilly audit services is $67,098 with a $1,975
Wholesale Water Fund cost.
Allocations:
Baker Tilly: Corporate Fund 88%, Corporate Commuter Parking 1%, Water
Fund 6% Wholesale Water Fund 3%, Sewer Fund 2%
OPEB: Corporate Fund 82%, Water Fund 15%, Sewer Fund 3%
Continuing Debt Disclosure Annual Report: Corporate Fund 25%, Debt Service
Fund 50%, Library Debt Service 25%
Wholesale
Water Fund
Allocation Total Cost
Wholesale
Water
Fund Cost
Audit Services (Baker Tilly) 3.00% 56,604 1,698
GATA Grant Audit Services (Baker Tilly) 3.00% 1,484 45
Single Audit Services/Federal Grant (Baker Tilly) 3.00% 6,042 181
State of IL Comptroller’s Report (Baker Tilly) 3.00% 1,696 51
Other Post-Employment Benefits - Full Valuation (Actuary) 0.00% 2,250 0
Continuing Debt Disclosure Annual Report (Piper Sandler) 0.00% 1,150 0
TIF Compliance Report-Waukegan/Golf TIF (Baker Tilly) 0.00% 1,272 0
TOTAL $70,498 $1,975
The Village outsourced financial services to Lauterbach & Amen in 2009. The 2024 budget includes comprehensive
finance management services with an updated allocation calculated by resource demand across funds. As a result
of the changes in services and allocation in 2024, the budget projects the Wholesale Water Fund allocation being
$101,210.
Health Insurance 514410 2023 Budget 2024 Budget
$30,035 $32,754
Audit Services 521140 2023 Budget 2024 Budget
$1,861 $1,975
Finance & Accounting Services 521205 2023 Budget 2024 Budget
$34,362 $101,210
Village of Glenview Adopted 2024 Budget
271
Accounts for the service fees for outside firms and agencies that support the work of the Wholesale Water Fund.
These services are managed by the Public Works department. A factor in the 2024 budget decrease stems from
allocating 100% of cross connection services to the Water Fund.
Description 2023 Budget 2024 Budget
Repairs to continuity straps and sample testing in the IAW $5,000 $5,000
Meter testing for the IAW $420 $420
Required IEPA sampling (reimbursed by the Village of Golf) $630 $630
SCADA planning review, repair and preventative maintenance (10%) $4,974 $4,974
Pump preventative maintenance and as-needed repairs for pump stations
(13%) $8,873 $8,873
Water Model Updates $2,100 $2,100
24/7 Leak Detection Monitoring (New Program) $7,500 $7,500
Cross Connection Services (23%) $13,504 -
Large Meter Testing $3,924 $5,276
Water Sample Testing (reimbursed by the Village of Golf) - $700
TOTAL $46,925 $35,473
Accounts for the outsourced professional services under the Baxter & Woodman contract.
Public Works Outsourced Management Fund Allocation Table
Corporate Water Sanitary
Wholesale
Water
2024
Budget
Contract Management
(29%)
$19,998
(58%)
$39,999
(9%)
$6,208
(4%)
$2,759 $68,964
Water Operation Services -
(80%)
$65,801 -
(20%)
$16,450 $82,251
Total Cost $19,998 $105,800 $6,208 $19,209 $151,215
Accounts for air monitor maintenance and repairs, including inspection, testing and maintenance of detection units
and sensors. This is based on a three-year average and is budgeted across the Wholesale Water and Water funds.
The 2024 budget remains flat with the previous year’s budget.
East Pump Station Operations 524025 2023 Budget 2024 Budget
$2,925 $2,925
Other Professional Services 521290 2023 Budget 2024 Budget
$46,925 $35,473
Public Works Outsourced Services, Contract Management &
Engineering Services 521295
2023 Budget 2024 Budget
$17,338 $19,209
Gas Detector Maintenance 522240 2023 Budget 2024 Budget
$425 $425
Village of Glenview Adopted 2024 Budget
272
Accounts for the following services related to the East Pump Station. This is based on a three-year average and is
budgeted across the Wholesale Water and Water funds. The 2024 budget remains flat with the previous year’s
budget.
Service Amount
Cathodic protection services $1,170
Water quality lab testing $1,404
Vibration pump testing $351
TOTAL $2,925
Locate Subscription
Accounts for the cost associated with locating underground utilities
prior to digging or excavating. The 2024 budget is based on an
annual subscription with JULIE locates.
Locate Services
Accounts for utility locating services performed by a contractor. The
Village utilizes a hybrid model that leverages the value of in-house
Public Works staff and outside contractors through outsourcing to
perform typical public works functions. This is the second year that
these services are being performed by a contractor. The estimated
annual cost is $24,514 for the Wholesale Water Fund.
Accounts for the maintenance and repair services for Village operated large water meters as needed. The 2024
budget is based on a three-year average and remains flat with the previous year’s budget.
Total
Repair service and maintenance of large meters $500
Annual testing of two master meters $1,000
Total $1,500
Water Distribution Costs 524070 2023 Budget 2024 Budget
$118,767 $126,472
Accounts for service costs related to distributing water including new outsourcing initiatives of hydrant
flushing, valve exercising, hydrant painting, and leak detection as shown below. Costs are based on contractual
amounts with anticipated increases. These items are allocated across Water fund and Wholesale Water funds
(70%/30%, respectively).
Locates 524046 2023 Budget 2024 Budget
$24,500 $25,389
Locate Subscription Fund
Allocation table
Corporate (20%) $1,750
Water (50%) $4,375
Sanitary (20%) $1,750
Wholesale (10%) $875
2024 Budget $8,750
Locate Services Fund
Allocation table
Corporate (20%) $49,028
Water (50%) $122,570
Sanitary (20%) $49,028
Wholesale (10%) $24,514
2024 Budget $245,140
Supply & Metering 524060 2023 Budget 2024 Budget
$1,500 $1,500
Village of Glenview Adopted 2024 Budget
273
Service 2024 Budget
Hydrant painting $19,114
Leak detection contract (full system leak detection and survey services) $9,643
As needed leak detection services outside of contract $2,143
Contractor assistance to repair emergency water main breaks $61,286
Hydrant flushing $17,143
Valve exercising $17,143
TOTAL $126,472
Accounts for water purchases from the Village of Wilmette for Glenview’s wholesale customers. The 2024 estimated
number of gallons to be purchased by Aqua, IAWC and the Village of Golf is 763,149, 595,325 and 23,296,
respectively. The estimated gallons for IAWC and the Village of Golf are based on a three-year average of water
gallons purchased and the estimate for Aqua is based on the trend of gallons used since June 2020. The 2024 budget
of $2,583,909 is calculated by multiplying the estimated number of gallons the Village purchases from the Village
of Wilmette by the water purchase rate of $1.87 per gallon.
Accounts for the annual inspection and evaluation of the system. The 2024 budget is based on a three-year average
and remains flat with the previous year’s budget.
Commodities
Accounts for equipment and supplies for water testing and sodium hypochlorite. These items are allocated across
the Wholesale Water and Water funds in the 2024 budget and remain flat with the previous year’s budget.
Description
2024
Amount
Hardware and small tools $799
East pump station maintenance and repair $395
East pump station - Sodium hypochlorite for disinfecting the water at pumping stations $552
East pump station - Equipment and repair parts $552
Water distribution - Water repair and replacement parts (structures, lids, and sleeves) $8,654
Water supply and metering - Replacement meters and transmitters $3,376
Water supply and metering - Meters and Transmitters for new developments $2,699
West pump station - Sodium hypochlorite $400
West pump station – Equipment and repair parts $400
West pump station maintenance and repair $315
TOTAL $18,142
Water Purchases 524075 2023 Budget 2024 Budget
$2,613,213 $2,583,909
Pump Station Operations 524080 2023 Budget 2024 Budget
$500 $500
Operational Supplies 531155 2023 Budget 2024 Budget
$18,142 $18,142
Village of Glenview Adopted 2024 Budget
274
Hydrants 531176 2023 Budget 2024 Budget
$13,286 $13,286
Accounts for the maintenance, repairs and replacement parts for the Village’s hydrants. Based on a three-year
average and allocated across the Wholesale Water and Water funds. The 2024 budget remains flat with the previous
year’s budget.
Safety Equipment 531205 2023 Budget 2024 Budget
$1,666 $1,666
Accounts for cost of safety upgrades, supplies, or minor repairs based on the Safety Committee
recommendations. This account also includes prescription safety glasses (per the Public Works Collective
Bargaining Agreement), first aid kits and supplies, gloves, protective eyewear, disinfectant supplies, and high
visibility safety vests. Based on a three-year average and is allocated across the Wholesale Water and Water funds.
Uniforms/Shoe 531230 2023 Budget 2024 Budget
$1,416 $1,416
Accounts for the uniform and boot allowances for certain Public Works employees. These costs are split evenly
between the Corporate, Water and Wholesale Funds. The 2024 budget is based on a three-year average and
remains flat with the previous year’s budget.
Accounts for electricity for Citizens (1705 Pfingsten Road) and Citizens Meter (1 E. River Road). These are budgeted
at $15,000 based on a three-year average.
Interfund Charges
Accounts for charges from the Facility Repair and Replacement Fund (FRRF) which sets aside resources for the major
repairs and replacement of Village building components.
Accounts for the portion of the property and liability insurance costs allocated to the Wholesale Water Fund.
Electricity 531235 2023 Budget 2024 Budget
$19,760 $15,000
FRRF Charges 560040 2023 Budget 2024 Budget
$1,814 $3,640
General Liability Insurance 560070 2023 Budget 2024 Budget
$29,832 $44,031
Village of Glenview Adopted 2024 Budget
275
Accounts for the portion of the worker’s compensation insurance costs allocated to the Wholesale Water Fund.
Transfers Out
Accounts for a transfer of $325,000 to the Corporate Fund.
Accounts for a transfer to the Capital Projects Fund to fund projects that benefit wholesale water customers. 2024
also includes a one-time additional transfer of $1,000,000 for the Public Works Campus project.
Accounts for a $654,765 transfer to the Water Fund for the reimbursement of the pro rata portion of the shared
operating and maintenance costs between the Wholesale Water fund and the Water Fund related to the sale of
water. The 2024 budget also includes a $2,000,000 transfer to support the ten-year Water Strategic Plan.
Risk Management Fixed Charges 560100 2023 Budget 2024 Budget
$12,281 $11,734
Transfer to Corporate Fund 590100 2023 Budget 2024 Budget
$325,000 $325,000
Transfer to Capital Projects Fund 590410 2023 Budget 2024 Budget
$626,159 $1,651,205
Transfer to Water Fund 590510 2023 Budget 2024 Budget
$1,641,927 $2,654,765
Village of Glenview Adopted 2024 Budget
276
Commuter Parking Fund
The Village maintains commuter parking lots and the related facilities at two train stations located in
downtown Glenview and at The Glen. The downtown station offers both Metra and Amtrak service, while
The Glen station only offers Metra service. The Village offers a daily parking option and monthly, semi-
annual, or annual permits. Parking fees and parking violation fees from these lots are the primary
Commuter Fund revenue sources. Additional revenue has been collected sporadically in prior years
through reimbursements from Metra for significant building maintenance projects. Expenditures include
costs of services to maintain the parking lots and facilities, snow and ice control, interfund charges for
future repairs and replacements, and a portion of personnel costs. The Commuter Parking Fund has
historically been designated as a Village enterprise fund, meaning that revenues generated by fund
activity were adequate to cover fund expenditures.
Cash reserves of the Commuter Parking Fund were being depleted due to the low revenue collections and
were projected to run out during 2024. This is a result of lower ridership due to the work from home
philosophy that was mandatory for many during COVID and has remained as the pandemic mandates
disappear. Based on this analysis and the inability for the fund to remain self-sustaining, commuter
parking revenues and expenditures were absorbed into the Corporate Fund in 2023.
Village of Glenview Adopted 2024 Budget
277
Commuter Parking Fund Summary
Commuter Parking Fund
2022
Actual
2023
Budget
2023
Estimate
2024
Budget
2024 Bud.
vs.
2023 Bud.
Beginning Fund Balance/
Net Position 3,125,068 2,784,568 2,784,568 2,784,568 ‐
Revenues
Charges For Services 283,681 ‐ ‐ ‐ ‐
Investment Income 10,692 ‐ ‐ ‐ ‐
Other Revenues 120 ‐ ‐ ‐ ‐
Total Revenues 294,493 ‐ ‐ ‐ ‐
Expenditures
Personnel 83,101 ‐ ‐ ‐ ‐
Contractual 188,855 ‐ ‐ ‐ ‐
Commodities 44,966 ‐ ‐ ‐ ‐
Other Charges 92,392 ‐ ‐ ‐ ‐
Interfund Charges 225,680 ‐ ‐ ‐ ‐
Total Expenditures 634,994 ‐ ‐ ‐ ‐
Surplus/(Deficit)(340,501) ‐ ‐ ‐ ‐
Ending Cash and Investments 949,256 949,256 949,256 949,256 ‐
Ending Fund Balance/
Net Position 2,784,568 2,784,568 2,784,568 2,784,568 ‐
Village of Glenview Adopted 2024 Budget
278
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Village of Glenview Adopted 2024 Budget
279
Internal Service Funds
Village of Glenview Adopted 2024 Budget
280
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 meet 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, School District #34,
Northern Illinois Public Safety Training Academy (NIPSTA), and Mutual Aid Box Alarm System (MABAS) – that use
its services and fuel.
Expenditures
After numerous years of fairly steady fuel costs, substantial increases were experienced during the first half of 2022,
requiring a mid‐year budget amendment. The cost has since decreased, and staff continues to monitor costs on a
monthly basis and with each fuel purchase.
Fuel Expenditures
Year Gallons billed Avg. price/gallon Total cost
2019 140,700 $2.26 $318,528
2020 115,600 $1.85 $213,996
2021 140,800 $2.28 $321,215
2022 135,000 $3.89 $525,000
(est.) 2023 138,000 $3.60 $496,800
(proj.) 2024 135,000 $3.42 $461,700
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 2024 Budget
281
Municipal Equipment Repair Fund Summary
MERF
2022
Actual
2023
Budget
2023
Estimate
2024
Budget
2024 Bud.
vs.
2023 Bud.
Beginning Fund Balance/
Net Position 576,355 804,765 804,765 1,136,347 331,582
Revenues
Charges For Services 1,600,008 1,444,575 1,766,934 1,467,063 22,488
Investment Income 71 ‐ 171 148 148
Other Revenues 166,213 132,500 121,274 134,000 1,500
Total Revenues 1,766,292 1,577,075 1,888,379 1,601,211 24,136
Expenditures
Personnel 440,200 443,239 440,530 461,265 18,026
Contractual 333,002 347,955 347,955 358,383 10,428
Commodities 677,115 700,725 665,625 671,625 (29,100)
Other Charges ‐ 2,500 2,500 2,500 ‐
Interfund Charges 87,565 100,187 100,187 101,335 1,148
Total Expenditures 1,537,882 1,594,606 1,556,797 1,595,108 502
Surplus/(Deficit)228,410 (17,531) 331,582 6,103 23,634
Ending Fund Balance/
Net Position 804,765 787,234 1,136,347 1,142,450 355,216
2024 Budget vs 2023 Estimate
‐
200,000
400,000
600,000
800,000
1,000,000
1,200,000
1,400,000
1,600,000
1,800,000
2,000,000
Revenues
2024
Budget
2023
Estimate
‐
100,000
200,000
300,000
400,000
500,000
600,000
700,000
800,000
Expenditures
2024
Budget
2023
Estimate
Village of Glenview Adopted 2024 Budget
282
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 then‐
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 funded through Charges for Services in previous years. The 2024 Budget includes the replacement
or purchase of IT electronic equipment and workstation components, GVTV Broadcasting Equipment, one
(1) Police SUV, four (4) Police squad cars, one (1) Fire engine, two Fire (2) ambulances, one (1) Fire SUV,
five (5) Public Works trucks, and two (2) Public Works overhead hoists.
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 2024 Budget.
An increase in the amount of CERF expenditures from the 2023 projections to the 2024 budget has
resulted in a projected decrease in fund balance of 38%. This is mainly due to capital outlay items such as
machinery & equipment and vehicles that are budgeted to be purchased in 2024.
Village of Glenview Adopted 2024 Budget
283
Capital Equipment Replacement Fund Summary
CERF
2022
Actual
2023
Budget
2023
Estimate
2024
Budget
2024 Bud.
vs.
2023 Bud.
Beginning Fund Balance/
Net Position 7,650,685 9,149,607 9,149,607 8,587,230 (562,377)
Revenues
Charges For Services 2,342,693 2,752,652 2,852,652 3,163,485 410,833
Investment Income 13,740 30,360 195,310 212,240 181,880
Other Revenues 25,365 87,000 ‐ 111,500 24,500
Total Revenues 2,381,798 2,870,012 3,047,962 3,487,225 617,213
Expenditures
Contractual ‐ ‐ ‐ 28,917 28,917
Commodities 248,052 514,014 475,105 976,871 462,857
Capital Outlay 634,824 5,006,331 3,135,234 5,730,000 723,669
Total Expenditures 882,876 5,520,345 3,610,339 6,735,788 1,215,443
Surplus/(Deficit)1,498,922 (2,650,333) (562,377) (3,248,563) (598,230)
Ending Fund Balance/
Net Position 9,149,607 6,499,274 8,587,230 5,338,667 (1,160,607)
2024 Budget vs 2023 Estimate
‐
500,000
1,000,000
1,500,000
2,000,000
2,500,000
3,000,000
3,500,000
Revenues
2024
Budget
2023
Estimate
‐
1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
6,000,000
7,000,000
Expenditures
2024
Budget
2023
Estimate
Village of Glenview Adopted 2024 Budget
284
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. All employees contribute 15% for their health insurance
plan. These contributions are included in the budget.
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 2024 budgeted adjustment is a debit to expense in the amount of $215,798. Budgeted
2024 health insurance premiums are $7,928,206, which is 72% of the budgeted expenditures. 2024
premiums are budgeted to increase over the 2023 budget by 15.52%, mainly due to premium increases.
Village of Glenview Adopted 2024 Budget
285
Insurance and Risk Fund Summary
Insurance and Risk Fund
2022
Actual
2023
Budget
2023
Estimate
2024
Budget
2024 Bud.
vs.
2023 Bud.
Beginning Fund Balance/
Net Position 7,451,484 7,544,322 7,544,322 7,813,149 268,827
Revenues
Charges For Services 8,803,274 9,481,464 9,599,569 10,391,549 910,085
Investment Income (11,352) 44,300 275,340 298,120 253,820
Total Revenues 8,791,922 9,525,764 9,874,909 10,689,669 1,163,905
Expenditures
Personnel 698,388 828,798 696,584 766,701 (62,097)
Contractual 7,745,408 8,693,170 8,651,498 9,938,539 1,245,369
Commodities 454 500 500 500 ‐
Other Charges 4,834 7,500 7,500 7,500 ‐
Transfers Out 250,000 250,000 250,000 250,000 ‐
Total Expenditures 8,699,084 9,779,968 9,606,082 10,963,240 1,183,272
Surplus/(Deficit)92,838 (254,204) 268,827 (273,571) (19,367)
Ending Fund Balance/
Net Position 7,544,322 7,290,118 7,813,149 7,539,578 249,460
2024 Budget vs 2023 Estimate
‐
2,000,000
4,000,000
6,000,000
8,000,000
10,000,000
12,000,000
Revenues
2024
Budget
2023
Estimate
‐
2,000,000
4,000,000
6,000,000
8,000,000
10,000,000
12,000,000
Expenditures
2024
Budget
2023
Estimate
Village of Glenview Adopted 2024 Budget
286
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
For 2024, 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. 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 2024 budget
appropriates $2,730,779 to be spent on architectural and engineering (A&E) service fees and capital
facility improvements. This budget includes pump replacements at the Laramie Pump Station, pump
replacements and exterior masonry repairs at the Rugen Senior Pump Station, kitchen remodels at Fire
Stations 13 and 14, and exterior work at the historic Farmhouse for the Glenview History Center. The
budget also includes funds to be transferred to the Capital Projects Fund for A&E fees related to the Public
Works Campus Improvements.
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 2024 Budget calculated Charges for Services to the
operating departments using the 35% of accumulated reserves as the fund balance target.
Fund balance is projected to decrease by 12.1% from 2023 to 2024, primarily due to A&E service fees for
2024 and 2025 projects.
Village of Glenview Adopted 2024 Budget
287
Facility Repair and Replacement Fund Summary
FRRF
2022
Actual
2023
Budget
2023
Estimate
2024
Budget
2024 Bud.
vs.
2023 Bud.
Beginning Fund Balance/
Net Position 4,121,407 4,613,030 4,613,030 3,051,644 (1,561,386)
Revenues
Charges For Services 1,101,444 1,193,810 1,193,810 2,222,991 1,029,181
Investment Income 14,148 20,780 161,280 185,720 164,940
Total Revenues 1,115,592 1,214,590 1,355,090 2,408,711 1,194,121
Expenditures
Personnel 31,768 43,563 35,107 46,788 3,225
Contractual 590,023 2,272,297 2,689,289 2,167,859 (104,438)
Capital Outlay 2,178 25,000 ‐ 25,000 ‐
Transfers Out ‐ 519,500 192,080 537,920 18,420
Total Expenditures 623,969 2,860,360 2,916,476 2,777,567 (82,793)
Surplus/(Deficit)491,623 (1,645,770) (1,561,386) (368,856) 1,276,914
Ending Fund Balance/
Net Position 4,613,030 2,967,260 3,051,644 2,682,788 (284,472)
2024 Budget vs 2023 Estimate
‐
500,000
1,000,000
1,500,000
2,000,000
2,500,000
Revenues
2024
Budget
2023
Estimate
‐
500,000
1,000,000
1,500,000
2,000,000
2,500,000
3,000,000
Expenditures
2024
Budget
2023
Estimate
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Trust and Agency Funds
Village of Glenview Adopted 2024 Budget
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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 2024 Budget
291
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.
Police Pension Fund
2022
Actual
2023
Budget
2023
Estimate
2024
Budget
2024 Bud.
vs.
2023 Bud.
Beginning Fund Balance/
Net Position 102,463,435 87,298,605 87,298,605 96,868,764 9,570,159
Revenues
Investment Income (13,313,417) 8,230,000 11,876,474 8,230,000 -
Other Revenues 865,423 810,000 820,196 980,000 170,000
Contributions & Transfers 3,917,252 3,970,000 3,814,106 4,291,454 321,454
Total Revenues (8,530,742) 13,010,000 16,510,776 13,501,454 491,454
Expenditures
Personnel 6,492,515 7,205,700 6,730,126 6,980,000 (225,700)
Contractual 141,573 190,100 210,491 223,400 33,300
Total Expenditures 6,634,088 7,395,800 6,940,617 7,203,400 (192,400)
Surplus/(Deficit)(15,164,830) 5,614,200 9,570,159 6,298,054 683,854 -
Ending Fund Balance/
Net Position 87,298,605 92,912,805 96,868,764 103,166,818 10,254,013
Village of Glenview Adopted 2024 Budget
292
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.
Firefighters' Pension Fund
2022
Actual
2023
Budget
2023
Estimate
2024
Budget
2024 Bud.
vs.
2023 Bud.
Beginning Fund Balance/
Net Position 117,570,207 96,759,883 96,759,883 105,188,073 8,428,190
Revenues
Investment Income (19,213,408) 8,230,000 11,162,109 7,130,000 (1,100,000)
Other Revenues 1,086,276 1,260,000 910,933 940,000 (320,000)
Contributions & Transfers 5,913,049 5,656,805 5,122,859 5,836,143 179,338
Total Revenues (12,214,083) 15,146,805 17,195,901 13,906,143 (1,240,662)
Expenditures
Personnel 8,421,961 8,692,000 8,588,944 8,875,000 183,000
Contractual 174,280 198,300 178,767 188,500 (9,800)
Total Expenditures 8,596,241 8,890,300 8,767,711 9,063,500 173,200
Surplus/(Deficit)(20,810,324) 6,256,505 8,428,190 4,842,643 (1,413,862)
Ending Fund Balance/
Net Position 96,759,883 103,016,388 105,188,073 110,030,716 7,014,328
Village of Glenview Adopted 2024 Budget
293
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.
Escrow Fund
2022
Actual
2023
Budget
2023
Estimate
2024
Budget
2024 Bud.
vs.
2023 Bud.
Beginning Fund Balance/
Net Position 97,155 148,510 148,510 432,840 284,330
Revenues
Investment Income 51,355 5,360 284,330 279,880 274,520
Total Revenues 51,355 5,360 284,330 279,880 274,520
Expenditures
Transfers Out - - - - -
Total Expenditures - - - - -
Surplus/(Deficit)51,355 5,360 284,330 279,880 274,520 -
Ending Fund Balance/
Net Position 148,510 153,870 432,840 712,720 558,850
Village of Glenview Adopted 2024 Budget
294
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.
Special Service Area Fund
2022
Actual
2023
Budget
2023
Estimate
2024
Budget
2024 Bud.
vs.
2023 Bud.
Beginning Fund Balance/
Net Position (112,849) (126,431) (126,431) (112,019) 14,412
Revenues
Taxes 283,676 347,758 347,758 382,058 34,300
Investment Income 859 900 970 1,020 120
Total Revenues 284,534 348,658 348,728 383,078 34,420
Expenditures
Other Charges 188,104 186,652 186,652 182,984 (3,668)
Transfers Out 110,013 147,664 147,664 185,091 37,427
Total Expenditures 298,116 334,316 334,316 368,075 33,759 -
Surplus/(Deficit)(13,582) 14,342 14,412 15,003 661
Ending Fund Balance/
Net Position (126,431) (112,089) (112,019) (97,016) 15,073
Village of Glenview Adopted 2024 Budget
295
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.
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Capital Projects Funds
Village of Glenview Adopted 2024 Budget
298
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. This
transfer is more than doubling from the 2023 budget ($7,030,400) to the 2024 budget ($14,618,068),
resulting in a projected fund balance increase of 144%. The increase is to pay back funds that were
borrowed in 2022 to fund a project. The Capital Projects Fund has $20,909,883 in expenditures for 2024
projects. These projects are primarily road reconstruction and related underground infrastructure
improvements, road resurfacing, and storm water projects.
Permanent Fund: The Village Permanent Fund was established to accumulate proceeds from the sale
of land at the Village’s Glen Tax Increment Financing (TIF) District, which was closed as‐of December 31,
2023. Twenty percent of all land sales in the TIF district were dedicated revenue to the Village Permanent
Fund. The 2024 revenue budget includes investment income. The Permanent Fund also provides
resources for Village‐wide improvements outside of The Glen. Capital expenditures include expenditures
for real property or improvements to real property including, but not limited to, transportation projects,
land acquisition, storm sewer projects, sanitary sewer projects, and Village‐owned buildings, structures,
and physical facilities. The 2024 fund balance is projected to decrease 19%, primarily due to higher
expenditures for development assistance and capital outlay.
Motor Fuel Tax Fund: The Motor Fuel Tax (MFT) Fund includes both Illinois Motor Fuel taxes and local
Motor Fuel taxes. The state motor fuel tax is based on the consumption of motor fuel. In 2019, the State of
Illinois doubled the motor fuel tax from 19.0 cents per gallon to 38.0 cents per gallon. The diesel motor fuel
tax also increased by an additional 5.0 cents to a new rate of 45.5 cents per gallon. The State of Illinois
distributes 54.4% of the monies to local taxing districts based on a statutory formula. 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 $0.04 per
gallon beginning January 1, 2017. The MFT and LMFT are expected to generate approximately $2,120,000
and $720,610, respectively, for the resurfacing of Village roadways in 2024. A list of roadways that will be
resurfaced is included within the Capital Improvement Program (CIP) Section of this document.
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. Annually, the Village Board is presented
with a resolution appropriating MFT funds based on anticipated revenues and expenditures.
Village of Glenview Adopted 2024 Budget
299
Capital Projects Fund Summary
Capital Projects Fund
2022
Actual
2023
Budget
2023
Estimate
2024
Budget
2024 Bud.
vs.
2023 Bud.
Beginning Fund Balance/
Net Position 4,844,190 1,584,949 1,584,949 960,732 (624,217)
Revenues
Intergovernmental 1,249,407 5,544,846 2,344,245 2,707,101 (2,837,745)
Investment Income 103,347 61,060 214,130 207,160 146,100
Other Revenues 19,294 ‐ 1,200 ‐ ‐
Transfers In 9,787,482 9,395,863 7,908,443 19,404,570 10,008,707
Total Revenues 11,159,530 15,001,769 10,468,018 22,318,831 7,317,062
Expenditures
Other Charges 24,371 24,371 24,371 24,371 ‐
Capital Outlay 296,273 ‐ ‐ ‐ ‐
Capital Projects 14,098,127 19,020,434 10,999,119 20,909,883 1,889,449
Transfers Out ‐ ‐ 68,745 ‐ ‐
Total Expenditures 14,418,770 19,044,805 11,092,235 20,934,254 1,889,449
Surplus/(Deficit)(3,259,241) (4,043,036) (624,217) 1,384,577 5,427,613
Ending Fund Balance/
Net Position 1,584,949 (2,458,087) 960,732 2,345,309 4,803,396
Village of Glenview Adopted 2024 Budget
300
Permanent Fund Summary
Permanent Fund
2022
Actual
2023
Budget
2023
Estimate
2024
Budget
2024 Bud.
vs.
2023 Bud.
Beginning Fund Balance/
Net Position 29,719,178 29,380,342 29,380,342 31,753,557 2,373,215
Revenues
Charges For Services ‐ 130,000 130,000 ‐ (130,000)
Investment Income 97,833 236,047 784,683 866,615 630,568
Other Revenues ‐ 1,535,518 1,835,000 ‐ (1,535,518)
Total Revenues 97,833 1,901,565 2,749,683 866,615 (1,034,950)
Expenditures
Contractual 79,159 111,421 192,468 5,117,241 5,005,820
Capital Outlay ‐ ‐ 184,000 1,900,000 1,900,000
Transfers Out 357,510 1,160,000 ‐ ‐ (1,160,000)
Total Expenditures 436,669 1,271,421 376,468 7,017,241 5,745,820
Surplus/(Deficit)(338,836) 630,144 2,373,215 (6,150,626) (6,780,770)
Ending Fund Balance/
Net Position 29,380,342 30,010,486 31,753,557 25,602,931 (4,407,555)
Village of Glenview Adopted 2024 Budget
301
Motor Fuel Tax Fund Summary
Motor Fuel Tax Fund
2022
Actual
2023
Budget
2023
Estimate
2024
Budget
2024 Bud.
vs.
2023 Bud.
Beginning Fund Balance/
Net Position 2,249,035 2,184,280 2,184,280 1,634,356 (549,924)
Revenues
Intergovernmental 3,798,002 2,935,429 2,924,022 2,840,610 (94,819)
Investment Income 50,264 25,600 122,800 124,600 99,000
Other Revenues ‐ ‐ ‐ ‐ ‐
Transfers In ‐ ‐ 68,745 ‐ ‐
Total Revenues 3,848,266 2,961,029 3,115,567 2,965,210 4,181
Expenditures
Capital Projects 2,886,238 3,962,211 3,665,491 4,795,160 832,949
Transfers Out 1,026,783 ‐ ‐ ‐ ‐
Total Expenditures 3,913,021 3,962,211 3,665,491 4,795,160 832,949
Surplus/(Deficit)(64,755) (1,001,182) (549,924) (1,829,950) (828,768)
Ending Fund Balance/
Net Position 2,184,280 1,183,098 1,634,356 (195,594) (1,378,692)
Village of Glenview Adopted 2024 Budget
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Debt Fund
Village of Glenview Adopted 2024 Budget
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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. In fiscal year 2024, a portion ($600,000) of the 2012B bonds will be abated as well.
The Corporate Fund transfers to the Corporate Purpose Bonds Fund for both the 2012B and 2013A debt.
In prior years, the entire 2012B debt amount was funded from property taxes. However, in 2024, $600,000
will be paid from Corporate Purpose Bonds Fund balance, and the remaining $1,202,500 will be paid from
property taxes. The 2013A debt amount is funded from Corporate Fund revenues. The Corporate Purpose
Bonds Fund then records the debt service payments. The total 2024 budgeted expenditures are
$2,231,658.
Corporate Purpose Bonds Fund
2022
Actual
2023
Budget
2023
Estimate
2024
Budget
2024 Bud.
vs.
2023 Bud.
Beginning Fund Balance/
Net Position 570,966 666,059 666,059 673,389 7,330
Revenues
Investment Income 1,277 660 9,405 8,700 8,040
Transfers In 2,314,260 2,235,732 2,235,732 2,282,893 47,161
Total Revenues 2,315,537 2,236,392 2,245,137 2,291,593 55,201
Expenditures
Contractual 440 575 575 576 1
Other Charges 2,219,833 2,237,232 2,237,232 2,231,082 (6,150)
Transfers Out 171 - - - -
Total Expenditures 2,220,444 2,237,807 2,237,807 2,231,658 (6,149)
Surplus/(Deficit)95,093 (1,415) 7,330 59,935 61,350
Ending Fund Balance/
Net Position 666,059 664,644 673,389 733,324 68,680
Village of Glenview Adopted 2024 Budget
305
Capital Spending and Debt Management
Village of Glenview Adopted 2024 Budget
306
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 2024-2028 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 2024 Budget
307
CIP Project Descriptions
The following information is included for each project that is included in the 2024-2028 CIP.
Project Type
The independent CIP document is divided into sections based upon project type. This classification refers
to the general project purpose. The different project types for the Village of Glenview are planning, design
and construction projects, road resurfacing, road reconstruction, ancillary projects, water 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 Board,
residents, or staff to be included in the five year program. These project proposals will generally identify
Village of Glenview Adopted 2024 Budget
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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 2024 Budget
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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 2024 if the project began in 2025 and was completed in 2028.
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
2024 with design of the roadway and then construction of the roadway in 2025, each function is separated
and budgeted to the distinct budget year.
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.
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 2024 Budget
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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 2024-2028, the Village currently plans to directly transfer $39,602,072 from the Corporate Fund for
capital projects.
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
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 2024 Budget
311
Capital Improvement Program
Note: The totals listed below are only for projects marked as 2024 on the “Capital Improvement Program (CIP)
summary.
CORE INFRASTRUCTURE $21,618,891
Design $1,923,100
Annual activities include road surveying, clean construction and demolition debris soil testing, material testing,
Capital Improvement Program (CIP) design (road, water, sanitary, storm and natural resources), inspectional and
project management services, bridge and retaining wall inspection, drainage analysis and assessment, and
associated design contingencies.
Road Resurfacing $3,192,791
Road resurfacing projects involve grinding of street surface, underground utility spot repairs, minor concrete work
including sidewalk and curb and gutter replacement, roadway patching, new street surface placement, and
landscape restoration. In addition, Minor Area Repair Strategy – Asphalt (MARS‐A) and Minor Area Repair Strategy
‐ Concrete (MARS‐C) patching is included throughout the Village. There will be a total of 4.9 miles resurfaced in
FY2024. The roadways include:
Fielding Drive (Constitution Drive Primrose Lane)
Constitution Drive (Independence Avenue to Fielding Drive)
Enterprise Drive (Chestnut Avenue to Fielding Drive)
Annapolis Drive (Constitution Drive to Fielding Drive)
Primrose Lane (Indigo Lane to Fielding Drive)
Nimitz Drive (Patriot Blvd to Constitution Drive)
Flora Avenue (Fontana Drive to Village Limits)
Fontana Drive (Washington Road to Bel Air Drive)
Harrison Street (Shermer Road to Flora Avenue)
Johns Drive (north of Chestnut to Ravine Way)
Crestwood Lane (Glendale Road to East CDS)
Lindenwood Lane (Glendale Road to East CDS)
Bellwood Lane (Greenwood Road to East End)
Collins Avenue (Bellwood Lane to North End)
Gregory Drive (Milwaukee Avenue to End of CDS)
Arbor Lane (Glenview Road to South End)
Linden Lane (Wagner Road to West End)
Glen Oak Drive (Ridgewood Lane to North End)
Highland Terrace (Glenwood Avenue to Kenilworth Lane)
Alley Reconstruction (Washington Road to Spruce Drive)
MARS Asphalt (various locations Village‐wide)
MARS Concrete (supplemental to Public Works budget)
Bellwood Road Sidewalk Installation (Greenwood Road west)
Village of Glenview Adopted 2024 Budget
312
Road Reconstruction $12,006,000
Typical work involves street removal, curb removal, underground utility (storm and sanitary sewers and water
mains) installation/replacement/relining/repairs, public utility relocations, curb installation, sidewalk
replacement, roadway base repair, new pavement installation, parkway grading, and landscape restoration.
There will be a total of 2.6 miles reconstructed in FY2024, which includes also water main replacement. The
roadways include:
Blackthorn Drive (Sequoia Trail to Silverwillow Drive
Redbud Lane (Basswood Circle to Blackthorn Drive)
Sequoia Trail (Chestnut Avenue to Alder Place)
Tulip Tree and Alder Place (Sequoia Trail to End of CDS)
Linneman Street (Harlem Avenue to Elm Street)
Elm Street (Linneman Street to Henley Street)
Sumac Circle (West End to East End)
Cedarwood Lane (Linden Leaf Drive to Swainwood Drive)
Huckleberry Lane (Wagner Road to West End)
Hawthorn Lane (East Lake Avenue to Elmwood Avenue)
Elm Street (Colfax Avenue to Harrison Street)
Water System Projects $4,497,000
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 2024 program will replace 4.0 miles of water main as proposed, which includes the planned
reconstruction streets as well as the additional water main replacements added to those streets to be resurfaced
based on the recommendations of the approved Water System Strategic Plan.
Greendale Road (Central Road to Greenwood Road)
Wagner Road (East Lake Avenue to Kenilworth Lane)
Wildberry Drive (Rear Yards)
Valley Lo Lane (Wildberry Drive to Monroe Avenue)
SPECIAL PROJECTS $7,963,824
Pedestrian Crossings $100,000
This budget is reserved for improving the uncontrolled pedestrian crossings by installing a pushed‐button‐
activated, yellow rapid flashing beacons in locations evaluated and recommended as part of the Traffic
Committee requests.
Glenview Road and Harlem Avenue Streetscape Phase II $50,000
This project consists of completing preliminary and final 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, streetlight replacement, and traffic signal replacement at
Harlem and Glenview. This project started in FY2023 and will continue next year and in FY2025. Streetscape
improvements and enhancements to the landscaping were raised as desired outcomes in the Economic
Development Strategic Plan and including these CIP components would allow for a consistent streetscape design
(e.g., street, and pedestrian lighting, landscaping, sidewalk, street furniture, and potential public parking)
throughout the downtown along Glenview Road.
Village of Glenview Adopted 2024 Budget
313
Intelligent Traffic Management Program $125,000
This project consists of completing Phase I and necessary maintenance components of a local Intelligent Traffic
Management Program (or SMART intersections) for the Village to implement on areas and intersections
surrounding Glenbrook South High School (GBS). This project would include new technology with cameras that
would adapt and adjust signal timing to actual needs in the field. Coordination will be required with both the
state (IDOT) and the county (Cook County Highway Department) who maintain the impacted signals.
Waukegan Road Streetlight Installation $400,000
This construction project consists of replacing streetlights on Waukegan Road north of East Lake Avenue. The
planned improvements include installing the new streetlights with banners to match streetlights installed near
Chestnut Avenue, as part of previous project.
East Lake and Waukegan Road Intersection Phase II and ROW $85,500
This project consists of engineering design (Phase II) and plans along with Right of Way (ROW) acquisition and
easement needed for the improvements of 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
modifications 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
began in FY2022 and is anticipated to be completed in FY2024.
Milwaukee‐Zenith Intersection‐ Pedestrian Improvements
Construction and Inspections $200,000
The intersection of Milwaukee Avenue and Zenith Drive serves as the entrance to the Glenview Park District’s
Community Park West, which is home to numerous Park District sports fields, a dog park, skate park, and existing
multi‐use paths. The existing signalized intersection at this location currently lacks pedestrian signals and marked
crosswalks which have been requested for several years. The proposed project at this intersection is to improve
pedestrian safety by replacing the existing traffic signal with modern and decorative equipment including
pedestrian countdown signals. The existing ADA deficient pedestrian crossings will be replaced with ADA
compliant sidewalk ramps, crosswalks, and associated signage. Curbs will be replaced at the intersection corners
to widen and improve vehicle turning movement capabilities for Zenith Drive traffic. This project is supported
by Illinois Transportation Enhancement Program (ITEP) grant funding in the amount of $204,000 and by the Invest
in Cook in the amount of $142,000. The construction for these improvements is scheduled to be completed in
FY2024.
Outdoor Dining, Parklets and Streetscape Improvements $100,000
This project consists of designing and completing improving streetscape areas in the business districts of the
Village (GTC and Downtown) to accommodate and improve outdoor dining in the public right‐of‐way or any other
public property and the streetscape appearance, including such features as decorative barriers/bollards and
lighting, temporary parklets, parking bump outs/landscape islands, signage, and additional enhanced
landscaping. A pilot project was completed in FY2023 and this budget is reserved to continue the improvement
for the outdoor dining areas in FY 2024.
Pfingsten Road Study $175,000
This CIP project consists of completing a feasibility study and conceptual plans for Pfingsten Road Boulevard
between Willow Road and West Lake Avenue. This study would include traffic and geometry analysis including
evaluation of multiple alternates of islands, turn lane revisions, as well as evaluating access restrictions to
multiple side streets and establish concept drawings. Pfingsten Road is under Illinois Department of
Transportation jurisdiction, therefore approval from the state is required, as well as coordination with adjacent
stakeholders such as schools, and the hospital would be included.
Village of Glenview Adopted 2024 Budget
314
Reach 1 Payback (Year 14) $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 FY2024 CIP reflects year
fourteen of the twenty‐year payback schedule.
Longvalley Riverbank ‐ Natural Resources Project Construction $275,000
This is a water quality project for the West Fork of the North Branch of the Chicago River on the 1200 block of
Longvalley on the floodplain buyout property, where structures were removed in 2015 due to frequent and
excessive flooding. The Village applied for 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 project consists of construction of the proposed improvements, which
follow best management practices, include removing invasive plan species along the west riverbank, installing a
bio‐swale and rain garden along and within 40 feet of the river and stabilizing the riverbank. 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 riverbank. The proposed design for this project was completed in FY2023 and it will be
constructed in FY2024.
Public Works Campus Project $5,610,954
An evaluation was completed of the existing Public Works facility and grounds to determine if improvements
could be made to improve operational efficiencies and address current maintenance needs. Efficiency needs
identified included a need for additional local salt storage, more formal covered and open materials storage
areas along with drainage improvements and repaving dating to the original campus construction in 1983. This
budget includes construction costs based on the project design, and secured site plan approval to complete the
improvements to the campus in 2024.
Construction Project Contingency $153,000
This budget is reserved as contingency funds related to any of the reconstruction or special projects programmed
for construction in FY2024 and localized quick‐win improvements (landscaping, grading, drainage, repairs) to the
Village’s infrastructure on public property or within public right‐of‐way, or under mitigating circumstances on
private property.
The Glen Roundabouts Study (5‐ legged intersection) $225,000
This budget is to complete a study and design plans to imporove and reconfifigured the 5 legged intersections in
the Glen to a roundabout/s. The proposed project consists of completing design plans and public outreach to
impove traffic flow at the intersections of Patriot/West Lake/Tower streets.
Central Parkway Pedestrian Bridge $100,000
This budget is reserved to improve the pedestrian bridge near Central Parkway over the West Fork North Branch
Chicago River that connects sidewalks on the east and west side of the river. The sidewalks are maintained by the
Village, while the bridge is maintained by the Park District. As part of the project, the Park District is completing a
final design and construction of the new bridge. The Village will provide a partial contribution to the Park District
for this bridge replacement project.
Village‐wide Landscaping $100,000
This budget is reserved to improve and replace landscaping areas throughout the Village of Glenview.
Village of Glenview Adopted 2024 Budget
315
Miscellaneous Restoration / Landscaping $90,000
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. Capital Projects staff will re‐
inspect all current and previous year capital projects and utilize this project funding to address any follow‐up
restoration measures and residents’ reimbursements before transferring parkway maintenance responsibilities
back to the adjacent residents and the Public Works Department.
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 $15,000
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.
Wayfinding and Signage $50,000
This budget is reserved for the Village‐wide wayfinding signage design including gateway locations.
STORMWATER PROJECTS $1,420,500
Pine Street Downtown Detention $1,009,000
This budget is reserved for construction of the underground detention along Pine Street, just north of Glenview
Road. This project would benefit and align with the Village goals of redevelopment of the Downtown areas and
is scheduled to begin construction in summer of 2024.
Storm Sewer TV Inspections $101,500
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 Project Design and Construction $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. This
funding is reserved for design and construction of the improvements.
Stormwater Master Plan Updates $175,000
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 recommendations. The goal is to update the
Plan, including modeling and mapping, and review the existing programs to provide recommendations for future
implementation of drainage improvement programs including cost sharing programs. The work on the plan
started in FY2023 and it’s anticipated to be completed in FY2024/2025.
Rain Garden Program $10,000
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 will 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.
Village of Glenview Adopted 2024 Budget
316
Cost Sharing Program – Holistic Engineering Inspections $10,000
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).
SANITARY SEWER PROJECTS $767,493
Sanitary Sewer Television Inspections $140,000
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 sanitary televising
is also included as directed by Public Works.
Sanitary Sewer and Manhole Lining $612,493
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.
Cost Sharing Program ‐ Overhead Sanitary Conversion $15,000
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 $7,500.
Village of Glenview Adopted 2024 Budget
317
CORE INFRASTRUCTURE 2024 2025 2026 2027 2028 TOTAL
Design
Roadway Design (Pavement Testing, Surveying)110,000 ‐ ‐ ‐ ‐ 110,000
IMS Pavement Management 95,000 ‐ ‐ ‐ ‐ 95,000
Material and CCDD Testing 100,000 ‐ ‐ ‐ ‐ 100,000
Road Design (B&W)755,000 ‐ ‐ ‐ ‐ 755,000
CIP Inspections (B&W)670,000 ‐ ‐ ‐ ‐ 670,000
Core CIP Design/Project Management 140,000 ‐ ‐ ‐ ‐ 140,000
Bridge and Retaining Wall Inspection and Assessment 10,000 ‐ ‐ ‐ ‐ 10,000
Natural Resource Project Design 43,100 ‐ ‐ ‐ ‐ 43,100
Design Subtotal 1,923,100 1,625,774 1,714,242 1,685,000 1,570,084 8,518,200$
Road Resurfacing
Fielding Drive 122,000 ‐ ‐ ‐ ‐ 122,000
Consitution Drive 130,000 ‐ ‐ ‐ ‐ 130,000
Enterprise Drive 29,000 ‐ ‐ ‐ ‐ 29,000
Annapolis Drive 103,000 ‐ ‐ ‐ ‐ 103,000
Nimitz Drive 27,000 ‐ ‐ ‐ ‐ 27,000
Glen Oak Drive 57,125 ‐ ‐ ‐ ‐ 57,125
Linden Ln 87,333 ‐ ‐ ‐ ‐ 87,333
Primrose Lane 140,333 ‐ ‐ ‐ ‐ 140,333
Flora Avenue 92,000 ‐ ‐ ‐ ‐ 92,000
Fontana Drive 202,000 ‐ ‐ ‐ ‐ 202,000
Harrison St 170,000 ‐ ‐ ‐ ‐ 170,000
Crestwood Ln 44,000 ‐ ‐ ‐ ‐ 44,000
Lindenwood Lane 33,000 ‐ ‐ ‐ ‐ 33,000
Bellwood Lane 209,000 ‐ ‐ ‐ ‐ 209,000
Collins Avenue 25,000 ‐ ‐ ‐ ‐ 25,000
Gregory Drive 154,000 ‐ ‐ ‐ ‐ 154,000
Arbor Lane 91,000 ‐ ‐ ‐ ‐ 91,000
Johns Dr 439,000 ‐ ‐ ‐ ‐ 439,000
Lincoln Street Green Alley north of Glenview Road 400,000 ‐ ‐ ‐ ‐ 400,000
Bellwood Lane Sidewalk 350,000 ‐ ‐ ‐ ‐ 350,000
Highland Resurfacing/Pfingsten CDS 102,000 ‐ ‐ ‐ ‐ 102,000
MARS Asphalt 170,999 ‐ ‐ ‐ ‐ 170,999
MARS Concrete Supplemental to PW 15,000 ‐ ‐ ‐ ‐ 15,000
Road Resurfacing Subtotal 3,192,790 3,158,196 4,726,037 5,610,195 4,256,908 20,944,126$
Road Reconstruction
Blackthorn Drive 1,162,000 ‐ ‐ ‐ ‐ 1,162,000
Redbud Lane 355,000 ‐ ‐ ‐ ‐ 355,000
Sequioa Trail 2,237,000 ‐ ‐ ‐ ‐ 2,237,000
Tulip Tree & Adler Place 452,000 ‐ ‐ ‐ ‐ 452,000
Linneman Street 1,677,000 ‐ ‐ ‐ ‐ 1,677,000
Elm Street 291,000 ‐ ‐ ‐ ‐ 291,000
Sumac Circle 776,000 ‐ ‐ ‐ ‐ 776,000
Cedarwood Lane 803,000 ‐ ‐ ‐ ‐ 803,000
Elm Street 878,000 ‐ ‐ ‐ ‐ 878,000
Huckleberry Lane 1,679,000 ‐ ‐ ‐ ‐ 1,679,000
Hawthorne Lane 1,696,000 ‐ ‐ ‐ ‐ 1,696,000
Road Reconstruction Subtotal 12,006,000 6,951,882 6,308,423 7,353,219 4,488,602 37,108,126$
Special Projects
Reach 1 payback(year 14)24,370 24,557 24,557 24,557 24,557 122,598
Pedestrain Crossings 100,000 ‐ ‐ ‐ ‐ 100,000
Longvalley River Stabilization (Natural Resource
Project)275,000 ‐ ‐ ‐ ‐ 275,000
East Lake / Waukegan Intersection Phase II / ROW 85,500 ‐ ‐ ‐ ‐ 85,500
Village of Glenview Adopted 2024 Budget
318
CORE INFRASTRUCTURE (CONTINUED)2024 2025 2026 2027 2028 TOTAL
Glenview Road Streetscape 50,000 ‐ ‐ 1,150,000 ‐ 1,200,000
Waukegan Road Streetlights 400,000 ‐ ‐ ‐ ‐ 400,000
Glen Roundabouts 225,000 200,000 ‐ ‐ ‐ 425,000
Central Road Pedestrain Bridge 100,000 ‐ ‐ ‐ ‐ 100,000
Pfingsten Road Safety Study 175,000 ‐ ‐ ‐ ‐ 175,000
Intelligent Traffic Management 125,000 ‐ ‐ ‐ ‐ 125,000
Outdoor Dining, Parklets, and Streetscape
Improvements 100,000 ‐ ‐ ‐ ‐ 100,000
Milwaukee/Zenith Intersection (ITEP) Contruction &
Phase III 200,000 ‐ ‐ ‐ ‐ 200,000
Village‐wide Landscaping 100,000 ‐ ‐ ‐ ‐ 100,000
Village‐wide Wayfinding and Signage 50,000 ‐ ‐ ‐ ‐ 50,000
Public Works Campus Project 5,610,954 ‐ ‐ ‐ ‐ 5,610,954
Miscellaneous Restoration / Tree Trimming & Removal
& Landscaping 90,000 52,000 95,000 52,000 52,000 341,000
Crack Sealing (managed by PW & Baxter) 85,000 88,400 88,400 88,400 88,400 438,600
Seal Coating/ADA Ramp Replacement (PW)15,000 5,000 15,000 15,000 25,000 75,000
Project Contingency / Design 153,000 ‐ ‐ ‐ ‐ 153,000
Natural Resource Project Construction ‐ 252,000 ‐ 10,000 44,000 306,000
Waukegan Streetscape ‐ 100,000 ‐ 400,000 950,000 1,450,000
East Lake / Waukegan Construction ‐ 1,000,000 ‐ ‐ ‐ 1,000,000
East Lake / Waukegan Construction Engineering ‐ 650,000 ‐ ‐ ‐ 650,000
Lehigh Bridge Cook County Landscape‐VoG branding ‐ 250,000 ‐ ‐ ‐ 250,000
Sanders Road Winkolmen Resurfacing (Cook County)‐ 75,000 ‐ ‐ ‐ 75,000
Willow Road Bridge Replacement at Techny Basin ‐ 75,000 ‐ ‐ ‐ 75,000
Baxter Trail/Fence ‐ ‐ ‐ 20,000 50,000 70,000
Pfingsten‐West Lake‐East Lake Intersection
Construction ‐ ‐ 450,000 ‐ 650,000 1,100,000
Pfingsten‐West Lake‐East Lake Intersection
Construction Engineering ‐ ‐ ‐ ‐ 400,000 400,000
Shermer Road Resurfacing ‐ ‐ 600,000 500,000 ‐ 1,100,000
Glenview Road Bridge Replacement ‐ ‐ ‐ 616,330 ‐ 616,330
Willow/Sanders (IDOT)‐ ‐ 100,000 ‐ ‐ 100,000
Lake/Milwaukee (IDOT) Path (TAP)‐ ‐ 1,220,000 ‐ ‐ 1,220,000
Special Projects Subtotal 7,963,824 2,771,957 2,592,957 2,876,287 2,283,957 18,488,982$
Water System Projects
Greendale Road 801,000 ‐ ‐ ‐ ‐ 801,000
Wagner Road 1,535,000 ‐ ‐ ‐ ‐ 1,535,000
Wildberry Drive Rear Yards 937,000 ‐ ‐ ‐ ‐ 937,000
Valley Lo Lane 924,000 ‐ ‐ ‐ ‐ 924,000
Lead Service Lines 300,000 ‐ ‐ ‐ ‐ 300,000
Raleigh Road ‐ 2,001,000 ‐ ‐ ‐ 2,001,000
Glenview Road ‐ 358,000 ‐ ‐ ‐ 358,000
Maple Leaf Drive w/ CDS ‐ 1,666,000 ‐ ‐ ‐ 1,666,000
Meadow Lane ‐ 1,055,000 ‐ ‐ ‐ 1,055,000
Valley Lo Lane ‐ 596,000 ‐ ‐ ‐ 596,000
Grove Street ‐ ‐ 730,000 ‐ ‐ 730,000
Vernon Drive ‐ ‐ 1,340,000 ‐ ‐ 1,340,000
Hillside Road ‐ ‐ 555,000 ‐ ‐ 555,000
Revere Road ‐ ‐ 556,000 ‐ ‐ 556,000
Greenwood Road & CDS ‐ ‐ 1,073,000 1,073,000
Greenwood Road ‐ ‐ 712,000 712,000
Maple Leaf Drive ‐ ‐ 847,000 847,000
Laramie Avenue ‐ ‐ 1,696,000 1,696,000
Elm Street ‐ ‐ 1,867,000 1,867,000
Canterbury Lane ‐ ‐ 1,406,000 1,406,000
Park Drive ‐ ‐ 1,768,000 1,768,000
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CORE INFRASTRUCTURE (CONTINUED)2024 2025 2026 2027 2028 TOTAL
Pam Anne Drive ‐ ‐ 308,000 308,000
Pam Anne Drive ‐ ‐ 795,000 795,000
Maple Street ‐ ‐ 949,000 949,000
Water System Projects Subtotal 4,499,024 5,678,025 3,183,026 4,330,027 7,095,028 24,785,130$
Sanitary Sewer Projects
Sanitary Sewer TV Inspections (review & report)140,000 130,000 114,400 114,400 114,400 613,200
Sanitary Sewer and Manhole Lining 612,493 612,078 706,367 344,514 654,820 2,930,272
Cost Sharing Program ‐ Overhead Sanitary Conversion 15,000 40,000 50,000 50,000 50,000 205,000
Sanitary Sewer Projects Subtotal 767,493 782,078 870,767 508,914 819,220 3,748,472$
Storm Water Projects
Pine Street Detention 1,009,000 ‐ ‐ ‐ ‐ 1,009,000
Storm Sewer TV Inspections (Review & Report)101,500 105,000 94,673 94,673 94,673 490,519
Quickwin Storm and Special Project Design 15,000 25,000 20,000 25,000 25,000 110,000
Storm Water Master Plan 175,000 ‐ ‐ ‐ 175,000
Quickwin Storm construction 100,000 30,000 30,000 25,000 25,000 210,000
Cost Sharing ‐ Rain Garden Program 10,000 5,000 10,000 10,000 ‐ 35,000
Cost Sharing Program ‐ Engineering Inspections 10,000 15,000 15,000 10,000 20,000 70,000
Storm Water Lining ‐ 50,000 ‐ 25,000 51,000 126,000
Lehigh / Swainwood Detention ‐ 1,705,437 ‐ ‐ 1,705,437
Phillips Drive Stormwater Improvements ‐ ‐ ‐ 734,554 734,554
Tall Trees Flood Prevention ‐ Phase III ‐ ‐ ‐ ‐ 1,000,000 1,000,000
Storm Water Projects Subtotal 1,420,500 230,000 1,875,110 189,673 1,950,227 5,665,510$
TOTAL CORE INFRASTRUCTURE USES 31,772,731 21,197,912 21,270,562 22,553,315 22,464,026 119,258,546$
PUBLIC WORKS 2024 2025 2026 2027 2028 TOTAL
Facilities Management
Municipal Center ‐ 267,500 360,590 ‐ ‐ 628,090
History Center 288,646 130,520 269,000 81,550 400,000 1,169,716
Public Works Ph I ‐ ‐ 219,350 ‐ ‐ 219,350
Public Works Ph II ‐ ‐ 77,040 ‐ ‐ 77,040
Fire Station 6 ‐ ‐ ‐ 107,000 ‐ 107,000
Fire Station 7 ‐ ‐ 107,000 90,000 123,050 320,050
Fire Station 13 81,782 ‐ ‐ ‐ ‐ 81,782
Fire Station 14 81,782 ‐ ‐ ‐ ‐ 81,782
Facilities Management Subtotal 452,210 398,020 1,032,980 278,550 523,050 2,684,810$
Water Facilities and Train Stations
Downtown Train Station ‐ ‐ ‐ 513,600 ‐ 513,600
North Glen Train Station ‐ 222,076 ‐ 936,250 40,000 1,198,326
West Lake Pump Station ‐ 1,161,943 ‐ ‐ ‐ 1,161,943
Rugen Sr. Pump Station 726,840 ‐ ‐ ‐ ‐ 726,840
Rugen Jr. Pump Station ‐ 839,040 ‐ ‐ ‐ 839,040
Laramie Pump Station 558,600 ‐ ‐ ‐ ‐ 558,600
Cariann Lift Station ‐ ‐ 75,000 ‐ ‐ 75,000
Arbor Lift Station ‐ ‐ 75,000 ‐ ‐ 75,000
East Lake Lift Station ‐ ‐ 170,000 ‐ ‐ 170,000
Heatherfield Lift Station ‐ ‐ ‐ ‐ 183,600 183,600
Waukegan Road Elevated Tank ‐ ‐ 374,500 ‐ ‐ 374,500
Citizens Booster Station ‐ 74,000 ‐ ‐ ‐ 74,000
Water Facilities and Train Stations Subtotal 1,285,440 2,297,059 694,500 1,449,850 223,600 5,950,449$
Total Public Works 1,737,650 2,695,079 1,727,480 1,728,400 746,650 8,635,259$
TOTAL 2024‐2028 CAPITAL IMPROVEMENT PROGRAM 33,510,381$ 23,892,991$ 22,998,042$ 24,281,715$ 23,210,676$ 127,893,805$
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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 the 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.
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
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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, 2022, the Village has borrowed $47,861,451 through four bonds and two loans. Of
that amount, the Village’s current outstanding debt at December 31, 2022 is:
Principal $ 21,181,983
Interest $ 2,930,702
Total $ 24,112,685
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
3,440,000 3,972,147 10,667,550 2,422,286 680,000 21,181,983
The 2023 Tax Levy requirement to meet debt service payments on the outstanding bonds is $3,997,263.
$1,027,082 is abated, leaving a net requirement of $2,970,181. The reasons for the abatements are that
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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 is 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 long-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.
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 0.264%, 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.
Village of Glenview Adopted 2024 Budget
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* 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 $220 with TIF-related debt and $206 without TIF-related debt.
* Source: Cook County Clerk’s Office, U.S. Census Bureau, and Village of Glenview Finance Department Records
1,6
5
7
1,5
0
8
1,3
9
3
1,1
3
3
915
702
506
292
220
520
517
551
488
437
388
333
264
206
2014 2015 2016 2017 2018 2019 2020 2021 2022
Total Debt per Capita*
Debt per Capita Debt per Capita w/o Glen
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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 0.313%, and without TIF-related
debt the ratio is 0.293%.
* 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 2023. 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.
0.0%
0.5%
1.0%
1.5%
2.0%
2.5%
3.0%
3.5%
2014 2015 2016 2017 2018 2019 2020 2021 2022
Percentage of Debt per Personal Income
% of Debt per Personal Income % of Debt per Personal Income w/o Glen
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Table A – Outstanding Debt
This table lists the Village’s outstanding debt on December 31, 2022 (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%
2.000%
4.000%
GO Bond Series 2013B Waukegan/Golf Intersection Waukegan/Golf Project 1.500% 2023 $4,385,000 $680,000
Improvements Revenues (TIF)3.500%
4.450%
5.910%
Draw/Term Note AMI Meter Installation
Waterworks and
Sewerage Funds 2.000% 2025 $6,876,024 $2,422,286
IEPA Wastewater, American
Recovery and Reinvestment
Act of 2009 (ARA) Loan
Waste Water Project 0.000% 2031 $633,827 $207,147
Refunding of Series 2009A Property Tax Levy (Debt
Service)2029
Loans Payable
Capital Projects Fund
GO Refunding Bond Series
2016A
GO Bond Series 2013A Village Hall Relocation
Project Corporate Fund 2033 $6,065,000
General Obligation and Corporate Purpose Bonds
Notes Payable
$3,440,000GO Refunding Bond Series
2012B Refunding of Series 2004B Property Tax Levy (Debt
Service)2024 $14,575,000
$15,326,600 $10,667,550
$3,765,000
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VILLAGE OF GLENVIEW
LONG-TERM DEBT REQUIREMENTS
ILLINOIS ENVIRONMENT PROTECTION AGENCY LOAN
December 31, 2022
Date of Issue October 1, 2010
Date of Maturity April 14, 2031
Amount of Issue 633,827$
Interest Rates 0.00%
Principal Maturity Date April 14 and October 14
Paying Agent Illinois Environmental Protection Agency
Loan Number: L17-4483
Future Principal and Interest Requirements
Fiscal Year
Ending
December 31,April 14 October 14 Total
2023 12,185$ 12,186$ 24,371$
2024 12,185 12,186 24,371
2025 12,185 12,186 24,371
2026 12,185 12,186 24,371
2027 12,185 12,186 24,371
2028 12,185 12,184 24,369
2029 12,185 12,184 24,369
2030 12,185 12,184 24,369
2031 12,185 - 12,185
Total 109,665$ 97,482$ 207,147$
Note: Principal will be paid by the Capital Projects Fund.
Requirements
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VILLAGE OF GLENVIEW
LONG-TERM DEBT REQUIREMENTS
GENERAL OBLIGATION REFUNDING BOND SERIES 2012B
December 31, 2022
Date of Issue December 18, 2012
Date of Maturity December 1, 2024
Amount of Issue 14,575,000$
Denomination of Bonds 5,000$
Interest Rates 3.00% to 4.00%
Interest Dates June 1 and December 1
Principal Maturity Date December 1
Paying Agent Wells Fargo Bank, N.A., Chicago, IL
Future Principal and Interest Requirements
Fiscal Year
Ending
December 31,Principal Interest Total June 1 Amount December 1 Amount
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 3,440,000$ 172,600$ 3,612,600$ 86,300$ 86,300$
Note: Principal and interest is payable from a property tax levy.
Requirements Interest Due on
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VILLAGE OF GLENVIEW
LONG-TERM DEBT REQUIREMENTS
GENERAL OBLIGATION BOND SERIES 2013A
December 31, 2022
Date of Issue December 19, 2013
Date of Maturity December 1, 2033
Amount of Issue 6,065,000$
Denomination of Bonds 5,000$
Interest Rates 2.00% to 4.00%
Interest Dates June 1 and December 1
Principal Maturity Date December 1
Paying Agent Wells Fargo Bank, N.A., Chicago, IL
Future Principal and Interest Requirements
Fiscal Year
Ending
December 31,Principal Interest Total June 1 Amount December 1 Amount
2023 285,000$ 140,633$ 425,633$ 2023 70,317$ 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 3,765,000$ 935,773$ 4,700,773$ 467,887$ 467,886$
Note: Principal and interest will be paid by the Debt Service Fund via a transfer from the Corporate Fund.
Requirements Interest Due on
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VILLAGE OF GLENVIEW
LONG-TERM DEBT REQUIREMENTS
GENERAL OBLIGATION BOND SERIES 2013B
December 31, 2022
Date of Issue December 19, 2013
Date of Maturity December 1, 2023
Amount of Issue 4,385,000$
Denomination of Bonds 5,000$
Interest Rates 1.50% to 3.50%
Interest Dates June 1 and December 1
Principal Maturity Date December 1
Paying Agent Wells Fargo Bank, N.A., Chicago, IL
Future Principal and Interest Requirements
Fiscal Year
Ending
December 31,Principal Interest Total June 1 Amount December 1 Amount
2023 680,000$ 23,800$ 703,800$ 2023 11,900$ 2023 11,900$
Total 680,000$ 23,800$ 703,800$ 11,900$ 11,900$
Note: Principal and interest will be paid by the Waukegan/Golf TIF Fund.
Requirements Interest Due on
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VILLAGE OF GLENVIEW
LONG-TERM DEBT REQUIREMENTS
GENERAL OBLIGATION REFUNDING BOND SERIES 2016A
December 31, 2022
Date of Issue October 27, 2016
Date of Maturity December 1, 2029
Amount of Issue 15,326,600$
Denomination of Bonds 5,000$
Interest Rates 4.45% to 5.91%
Interest Dates June 1 and December 1
Principal Maturity Date December 1
Paying Agent Wells Fargo Bank, N.A., Chicago, IL
Future Principal and Interest Requirements
Fiscal Year
Ending
December 31,Principal Interest Total June 1 Amount December 1 Amount
2023 1,314,975$ 449,505$ 1,764,480$ 2023 224,753$ 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 1,600,625 165,825 1,766,450 2027 82,913 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 10,667,550$ 1,709,074$ 12,376,624$ 854,538$ 854,536$
Note: Principal and interest is payable from proceeds of the library property tax levy.
Requirements Interest Due on
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VILLAGE OF GLENVIEW
LONG-TERM DEBT REQUIREMENTS
ADVANCE METERING INFRASTRUCTURE LOAN
December 31, 2022
Date of Issue May 1, 2015
Date of Maturity December 1, 2025
Amount of Issue 6,876,024$
Interest Rates 2.00%
Interest Dates June 1 and December 1
Principal Maturity Date December 1
Paying Agent Glenview Bank
Future Principal and Interest Requirements
Fiscal Year
Ending
December 31,Principal Interest Total June 1 Amount December 1 Amount
2023 890,748$ 48,446$ 939,194$ 2023 24,157$ 2023 24,289$
2024 1,012,639 30,631 1,043,270 2024 15,274 2024 15,357
2025 518,899 10,378 529,277 2025 5,175 2025 5,203
Total 2,422,286$ 89,455$ 2,511,741$ 44,606$ 44,849$
Note: Principal and interest will be paid by the Water Fund and Sewer Fund.
Requirements Interest Due on
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Component Unit
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Glenview Public Library Fund Summary
Glenview Public Library Fund
2022
Actual
2023
Budget
2023
Estimate
2024
Budget
2024 Bud.
vs.
2023 Bud.
Beginning Fund Balance/
Net Position 4,676,989 5,231,883 5,231,883 5,964,593 732,709
Revenues
Taxes 8,300,943 ‐ 8,539,594 8,636,330 8,636,330
Fines & Forfeits 8,396 ‐ ‐ ‐ ‐
Charges For Services 44,424 21,600 34,800 31,800 10,200
Intergovernmental 298,126 190,000 252,676 175,000 (15,000)
Investment Income 12,199 4,000 168,931 216,000 212,000
Other Revenues 30,017 20,000 80,000 80,000 60,000
Transfers In 40,000 ‐ ‐ ‐ ‐
Total Revenues 8,734,106 235,600 9,076,001 9,139,130 8,903,530
Expenditures
Personnel 5,483,902 5,858,240 5,518,884 6,106,069 247,829
Contractual 1,331,464 1,493,238 1,493,238 1,691,269 198,031
Commodities 629,021 636,450 636,450 644,230 7,780
Other Charges 53,570 62,220 62,220 71,500 9,280
Capital Outlay 331,254 152,500 152,500 43,000 (109,500)
Transfers Out 350,000 480,000 480,000 580,000 100,000
Total Expenditures 8,179,211 8,682,648 8,343,292 9,136,068 453,420
Surplus/(Deficit)554,894 (8,447,048) 732,709 3,062 8,450,110
Ending Fund Balance/
Net Position 5,231,883 (3,215,165) 5,964,593 5,967,655 9,182,819
Village of Glenview Adopted 2024 Budget
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Library Debt Service Bond Fund Summary
Library Debt Service Bond Fund
2022
Actual
2023
Budget
2023
Estimate
2024
Budget
2024 Bud.
vs.
2023 Bud.
Beginning Fund Balance/
Net Position 604,214 670,639 670,639 760,521 89,882
Revenues
Taxes 1,827,233 1,815,649 1,815,649 1,819,150 3,501
Investment Income 3,414 4,620 40,000 35,000 30,380
Total Revenues 1,830,647 1,820,269 1,855,649 1,854,150 33,881
Expenditures
Contractual 220 ‐ 288 288 288
Other Charges 1,764,002 1,765,479 1,765,479 1,768,681 3,202
Total Expenditures 1,764,222 1,765,479 1,765,767 1,768,969 3,490
Surplus/(Deficit)66,425 54,790 89,882 85,181 30,391
Ending Fund Balance/
Net Position 670,639 725,429 760,521 845,702 120,273
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Library Special Reserve Fund Summary
Library Special Reserve Fund
2022
Actual
2023
Budget
2023
Estimate
2024
Budget
2024 Bud.
vs.
2023 Bud.
Beginning Fund Balance/
Net Position 438,250 479,624 479,624 645,381 165,757
Revenues
Investment Income 1,056 1,200 6,757 6,300 5,100
Transfers In 350,000 480,000 480,000 580,000 100,000
Total Revenues 351,056 481,200 486,757 586,300 105,100
Expenditures
Contractual 282,664 48,000 275,218 131,000 83,000
Capital Outlay 27,017 291,000 45,782 116,000 (175,000)
Total Expenditures 309,681 339,000 321,000 247,000 (92,000)
Surplus/(Deficit)41,374 142,200 165,757 339,300 197,100
Ending Fund Balance/
Net Position 479,624 621,824 645,381 984,681 362,857
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Glenview Friends of the Library Fund Summary
Friends of the Library Fund
2022
Actual
2023
Budget
2023
Estimate
2024
Budget
2024 Bud.
vs.
2023 Bud.
Beginning Fund Balance/
Net Position 78,919 77,989 77,989 117,219 39,230
Revenues
Investment Income 237 240 230 228 (12)
Other Revenues 40,000 40,000 40,000 40,000 ‐
Total Revenues 40,237 40,240 40,230 40,228 (12)
Expenditures
Other Charges 1,167 2,000 1,000 2,000 ‐
Transfers Out 40,000 ‐ ‐ ‐ ‐
Total Expenditures 41,167 2,000 1,000 2,000 ‐
Surplus/(Deficit)(930) 38,240 39,230 38,228 (12)
Ending Fund Balance/
Net Position 77,989 116,229 117,219 155,447 39,218
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Glenview Public Library Gift Fund Summary
Library Gift Fund
2022
Actual
2023
Budget
2023
Estimate
2024
Budget
2024 Bud.
vs.
2023 Bud.
Beginning Fund Balance/
Net Position 111,526 128,168 128,168 129,668 1,500
Revenues
Investment Income 344 360 500 180 (180)
Other Revenues 16,298 2,000 2,000 2,000 ‐
Total Revenues 16,642 2,360 2,500 2,180 (180)
Expenditures
Capital Outlay ‐ 1,000 1,000 ‐ (1,000)
Total Expenditures ‐ 1,000 1,000 ‐ (1,000)
Surplus/(Deficit)16,642 1,360 1,500 2,180 820
Ending Fund Balance/
Net Position 128,168 129,528 129,668 131,848 2,320
Village of Glenview Adopted 2024 Budget
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Glenview Public Library Foundation Fund Summary
Library Foundation Fund
2022
Actual
2023
Budget
2023
Estimate
2024
Budget
2024 Bud.
vs.
2023 Bud.
Beginning Fund Balance/
Net Position 44,860 2 2 0 (2)
Revenues
Investment Income 103 ‐ ‐ ‐ ‐
Other Revenues 7,994 ‐ ‐ ‐ ‐
Total Revenues 8,097 ‐ ‐ ‐ ‐
Expenditures
Other Charges 52,955 ‐ 2 ‐ ‐
Total Expenditures 52,955 ‐ 2 ‐ ‐
Surplus/(Deficit)(44,858) ‐ (2) ‐ ‐
Ending Fund Balance/
Net Position 2 2 0 0 (2)
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Budget Resolution
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2022
Levy Component Proposed Levy
Less Abatement
Ordinance Net Levy
Plus Loss
Provision
Proposed
Extended Levy
Final Extended
Levy
Corporate Operations $2,647,083 ‐ $2,647,083 $79,413 $2,726,496 $3,745,776
IMRF 1,203,010 ‐ 1,203,010 36,090 1,239,100 1,113,932
Police Pension 4,291,454 ‐ 4,291,454 128,744 4,420,198 3,928,529
Fire Pension 5,836,143 ‐ 5,836,143 175,084 6,011,227 5,282,941
Subtotal $13,977,690 ‐ $13,977,690 $419,331 $14,397,021 $14,071,178
Debt Service
2012B Refunding Bonds $1,802,500 ($600,000) $1,202,500 $60,125 $1,262,625 $1,900,605
2013A Corporate Purpose Bonds 427,082 (427,082)‐ ‐ ‐ ‐
Total Village Debt Service $2,229,582 ($1,027,082) $1,202,500 $60,125 $1,262,625 $1,900,605
Total Village Tax Levy $16,207,272 ($1,027,082) $15,180,190 $479,456 $15,659,646 $15,971,783
Library Operations $8,615,346 ‐ $8,615,346 $258,460 $8,873,806 $8,683,259
2016A Refunding Bonds 1,767,681 ‐ 1,767,681 88,384 1,856,065 1,852,703
Total Library Tax Levy $10,383,027 ‐ $10,383,027 $346,844 $10,729,871 $10,535,962
COMBINED TOTAL LEVY $26,590,299 ($1,027,082) $25,563,217 $826,300 $26,389,517 $26,507,746
2023
Village of Glenview
2023 Property Tax Levy Calculation
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Appendix A
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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.
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A – Continued
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.
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.
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B – Continued
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.
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.
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C - Continued
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.
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.
COMPONENT UNIT:
A legally separate entity that the primary government is financially accountable for.
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.
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C - Continued
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.
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.
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E – Continued
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).
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.
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F – Continued
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.
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G – Continued
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.
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).
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L – Continued
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
MAJOR FUND:
A fund whose revenues, expenditures/expenses, assets, or liabilities (excluding extraordinary items) are
at least 10 percent of corresponding totals for all governmental or enterprise funds and at least 5 percent
of the aggregate amount for all governmental and enterprise funds. Any other fund may be reported as a
major fund if the government's officials believe that fund is particularly important to financial statement
users.
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.
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.
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O – Continued
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.
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.
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P – Continued
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 outlines 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.
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T
TAX LEVY:
The total amount to be raised by general property taxes for a purpose specified in the Tax Levy Ordinance.
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.
*Glossary was compiled using the following sources: GASB, GFOA, Merriam-Webster, Village Records
Village of Glenview Adopted 2024 Budget
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Commonly Used Acronyms
ADA: Americans with Disabilities Act
APWA: American Public Works Association
ARPA: American Rescue Plan Act
CAD: Computer Aided Dispatch, Computer Aided Design
CBD: Central Business District
CERF: Capital Equipment Replacement Fund
COVID-19: Coronavirus Disease 2019
CPM: Center for Performance Measurement
EMS: Emergency Medical Services
EPA: Environmental Protection Agency
FOIA: Freedom of Information Act
FRRF: Facility Repair and Replacement Fund
GFOA: Government Finance Officers Association
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
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
VMO: Village Manager’s Office
Village of Glenview Adopted 2024 Budget
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