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Home My WebLink About08-83 Resolution No. 08-83 RESOLUTION APPROVING THE ANNUAL BUDGET FOR THE NORTHERN ILLINOIS SPECIAL RECREATION ASSOCIATION BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF ELGIN,ILLINOIS,that the City of Elgin hereby approves the fiscal year 2008/2009 budget for the Northern Illinois Special Recreation Association, a copy of which is attached hereto and made a part hereof by reference. s/Ed Schock Ed Schock, Mayor Presented: March 26, 2008 Adopted: March 26, 2008 Omnibus Vote: Yeas: 4 Nays: 0 Attest: s/Diane Robertson Diane Robertson, City Clerk NORTHERN ILLINOIS SPECIAL RECREATION ASSOCIATION Proposed Budget FY 08/09 January 2008 TABLE OF CONTENTS Revenue &Expense Charts A-B Proposed FY 08/09 Budget 1-5 Budget Summary 6-7 Capital Fund Budget 8 Budget Narrative ,9-11 Proposed FY 08/09 Revenues Equipment Disposal Contributions/Fund Raising 9% Interest 2% Purchase of Care 1°f° Program Fees 16°f° Member District Dues 72% -A- Proposed FY 08/09 Expenditures Office Operations_ 5% Equipment 1% Supplies IN . . --..._ , . Contractual Services 4% C 15% .4144Niiii . - , PersonnelServices 75% -B- . NORTHERN ILLINOIS SPECIAL RECREATION ASSOCIATION . FY 08/09 REVENUE: ACCOUNT TITLE ACTUAL BUDGETED YTD PROJECTED PROPOSED FY 06/07 FY 07/08 Oct.31,2007 FY 07/08 FY 08/09 3010 MEMBER DUES 3011 BARRINGTON 101.813 106.774 53.387 106.774 105.656 3012 CARY 106.470 116.e47 48,728 116'947 117.759 3013 CRYSTAL LAKE 25*.403 278.597 278.597 278.5e7 280.76* 3014 DUNDEE 251.168 278.037 278.037 278,037 28*334 3015 HARVARD 21.624 22.419 22.41e 22.419 23.374 3016 MARENGO 23.267 26.128 6.532 26.128 2e.723 3017 MC*EmRY 107.679 120.*96 120.496 120.*90 128.920 3018 WAUCONDA 53.212 61.762 30.881 61.782 06.717 3019 WOODSTOCK 76.755 85.847 86.847 86.047 91.337 30191 HUNTLEY 159.626 189.376 189.376 189.376 206.988 301e2 HAMPSHIRE 31.076 3*.700 20.008 34.700 38.044 30193 ELGIN 219.802 339.40e 322.*61 435.59e 354.018 30194 LITH 0 17.566 0 17.566 57.221 TOTAL MEMBER DUES 1'406.8e5 1.e79.055 1.*57.761 1.775.245 1.77e.857 3020 PROGRAM FEES 3021 NORTHWEST 36.e37 88.700 19.754 *2.500 41.900 3022 CENTRAL 4*.669 40.100 26.504 52.700 42,900 3023 EASTERN 15.820 14.000 9,990 18.800 14'200 3024 SOUTHERN 24.*14 25.100 11,443 22.000 22.400 3025 TRIPS 36.252 28.300 22.792 31.000 45,000 3026 MENTAL HEALTH 24.434 33.e00 13.985 33.200 48.400 3027 SPECIAL OLYMP. 26.243 22.600 15.065 28.000 25,100 3028 LEISURE ED. 3.903 2.900 1.102 3,200 3.100 3029 SPECIAL EVENTS 34.653 27.*00 19.502 31.500 3e.200 30e91 DAY CAMP 92.480 77.400 55.181 105.300 121.300 TOTAL PROGRAM FEES 339,575 310'500 195.328 369.200 399,500 3030 PURCH.OF CARE 30.437 32.900 82.746 32.7*0 34.000 30*0 INTEREST 3041 GEN.ACCOUNT 797 900 559 900 800 3042 LIQ.ASSETTS 7,757 4.000 7.894 16.000 14.500 3043 HOME STATE CD 10.e48 8.000 4,790 7,500 6,000 3044 C.L.BANK 8.542 5,000 4.705 9,000 8,000 3045 HOME STATE 8.609 6,000 7.224 9,000 8000 3046 CARDNL SAVINGS 0 0 151 1.100 2.800 3047 MCHENRY SAVGS 0 0 150 2,500 2800 TOTAL INTEREST 36.653 23,900 2e.*73 46.000 42.e00 3050 EQUIP.DISPOSAL 0 0 0 2.000 *.000 3070 CONTRIBUTIONS 3071 MHRL 25.000 26.500 0 28.500 28.100 3072 BAUW 11,687 10.200 7'259 15.300 18.100 3073 SERVICE ORG. 13.912 15.800 11.810 16.200 17.000 3074 TOWNSHIPS 13.000 13.000 11,600 11.600 12.000 3075 FOUNDTN-PROG 78.081 82,000 0 80,000 04.000 3076 GRANTS 1.165 3.000 1.000 1.000 2,000 3078 BUSINESS/INDIV. 1,4.44 3.000 14.804 15,200 5.000 3079 REGIONAL 200 500 1,340 1.400 1.000 30781 FOUNDTN-PERS 27.000 28.400 21.842 20.400 29,800 TOTAL CONTRIBUTIONS 171,489 182.400 69.655 185.600 195'000 Page 1 NORTHERN ILLINOIS SPECIAL RECREATION ASSOCIATION FY 08/09 ACCOUNT TITLE ACTUAL BUDGETED YTD PROJECTED PROPOSED FY 06/07 FY 07/08 Oct.31,2007 FY 07/08 FY 08/09 3090 FUNDRAISING 3091 ENT.BOOKS 9,185 12,500 1,860 10,000 10,000 3092 REC.BANQ. 4,636 6,400 207 5,000 6,000 3093 NISRA STORE 0 500 0 0 1,000 3094 OTHER 0 0 0 0 0 TOTAL FUNDRAISING 13,821 19,400 2,067 15,000 17,000 13000 TOTAL REVENUE 1,998,870 2,248,155 1,783,030 2,435,791 2,472,257 BEGIN BALANCE 469 2,941 660 660 4,851 TOTAL EXPENDITURES 1,767,679 2,019,900 1,013,274 1,961,600 2,277,950 FUND TRANSFER OUT 289,000 219,000 0 470,000 197,000 FUND TRANSFER IN 58,000 0 0 0 0 YEAR END OPERATING BUDG 660 12,196 770,416 4,851 2,158 Page 2 NORTHERN ILLINOIS SPECIAL RECREATION ASSOCIATION FY 08/09 EXPENDITURES: ACCOUNT TITLE ACTUAL BUDGETED YTD PROJECTED PROPOSED FY 06/07 FY 07/08 Oct.31,2007 FY 07/08 FY 08/09 4300 PERSONNEL SERVICE 4310 FULL TIME 4311 DIRECTOR 4312 SUPT.PROG.DEV 4313 SUPT.PROG.OP. 4314 SR.MGR SUPP ST 43141 SR.MGR OPERAT 0 0 0 0 ---------- 4315 MGR,CULT ARTS 4316 MGR SDC/L.E. 4317 MGR INCLUSION 43171 MGR M.H. 0 4318 R.C.CENTRAL - 4319 R.C.NW 43191 R.C.EASTERN 43192 R.C. SOUTHERN 43193 REC.SPEC. 0 43194 MGR.FIN.&PERS. 43195 MGR.OFF.SERV. 431951 ADMIN.ASSIST. 43196 PUBLIC INF.COOR 43197 FUND DEV.COOR • TOTAL FULL TIME 720,532 838,900 397,086 831,000 908,500 4320 PART TIME 4321 NORTHWEST 11,603 18,700 7,038 17,300 25,900 4322 CENTRAL 22,688 29,000 13,451 29,700 39,900 4323 EASTERN 3,476 7,300 3,205 6,300 11,400 4324 SOUTHERN 13,185 19,500 8,111 16,600 22,000 4325 TRIPS 1,045 1,500 940 2,100 2,000 4326 MENTAL HEALTH 12,883 28,300 6,789 25,500 37,800 4327 SPECIAL OLYMP, 4,512 12,300 3,637 8,600 15,900 4328 LEISURE ED. 120 0 100 100 0 4329 SPECIAL EVENTS 14,727 17.000 9,528 14,600 17,700 43291 DAY CAMP 120,176 153,800 157,502 157,500 192,300 43292 OFFICE 21,350 1,900 11,667 12,000 3,000 43294 OUTREACH COOR 2,617 0 0 0 0 43296 TRANS.COORD. 0 15,300 10,049 16,000 25,700 TOTAL PART TIME 228,382 304,600 232,017 306,300 393,600 4331 FICA 70,757 86.600 46,772 87,000 99,600 4332 IMRF 82,457 91,900 43,528 92,900 111,000 4333 UNEMPLOYMENT 0 3,000 0 3,000 4,000 4334 RECRUITMENT 1,972 2,000 1,970 3,600 4,200 4335 HEALTH/LIFE 132,358 137,500 61,377 130,000 138,400 4336 TRAVEL 13,948 16,800 8,196 18,000 23,300 4337 TRAINING 18,635 24,400 5,412 21,000 28,900 4338 RECOGNITION 8.082 7,500 2,717 7,500 8,700 4339 DUES/SUBSCRIPTI 6,672 6,200 1,152 6,200 7,000 TOTAL PERS.SERVICES 1,283,795 1,519,400 800,227 1,506,500 1,727,200 Page 3 NORTHERN ILLINOIS SPECIAL RECREATION ASSOCIATION FY 08/09 ACCOUNT TITLE ACTUAL BUDGETED YTD PROJECTED PROPOSED FY 06/07 FY 07/08 Oct.D1.zVo7 FY 07/08 FY 08/09 4400 CONTRACTUAL SERV. 4*10 TRANSPORTATION +*11 DAY CAMP 35.317 37.700 2.400 37.700 39.*00 4412 RsGuLAnppoGa, 3.250 3.700 875 3,500 2,600 4413 BUS#1597/#1504 620 3,000 1.067 1.700 3.000 4414 VAN#P1oo4 1.360 1.500 849 1.000 700 4415 VAN#P17Ou 1.368 1.000 200 300 700 4416 BUS#159V 2,295 3.000 1,337 2.100 3.000 4417 MINIVAN#o6o1 877 1.500 516 1.100 1.500 2218 VAN#1aU0 240 1.500 70 700 1.500 4419 VAN#1cV3 824 1.000 389 1.500 1.000 44191 uOo7ACT.BUS 256 500 139 300 500 44192 2008 ACT.BUS 0 700 0 0 700 TOTAL TRANS. 46.507 55.100 7.842 49.e00 54,600 4420 LIABILITY INS. 21.446 25.300 12.938 29.700 36,300 4430 PROGRAM SEVICES 4*31 NORTHWEST 10.835 10.700 4.523 13.300 13.500 4432 CENTRAL 1e.284 1e.000 756e 10.300 17.e00 4433 EASTERN 3.721 3.200 1.350 3.300 4.400 4434 SOUTHERN 5.572 6,300 1,125 3,900 5.e00 4435 TRIPS 27.875 15.000 9'047 15.000 32.400 4436 MENTAL HEALTH 3.476 8.300 5.668 8.200 13.700 4437 SPECIAL OLYMP. 3.487 4.500 1.635 900 e.500 *438 LEISURE ED, 1.021 700 300 600 900 4439 SPECIAL EVENTS 1*.52e 13.500 5.693 11.900 17.000 *439i DAY CAMP 7.657 11.800 9.e78 10.000 12.700 TOTAL PROG.SERVICES 96.856 92.800 46'8e9 85.400 120.800 4440 FUNDRAISING 4441 ENT.BOOKS 6,105 8.500 69 6.300 6.600 4443 RECOG.BANQ. 8,099 5.000 10* 5,000 7000 4444 FOUND.EVENTS DsD 1.500 360 1.580 2.000 4445 NISRA STORE 0 000 0 800 1.000 4446 OTHER e44 300 17 300 500 TOTAL FUNDRAISING 15.208 16.100 550 13.900 17.100 4452 PRINTING 18.510 e6.200 12.304 22.000 23.000 4453 TELEPHONE 11.75e 11.000 6.807 14.000 14.500 4454 EQUIP.MAINT. 5.344 7,000 2.500 7.000 8,750 4*55 COM.RELATIONS 3,477 3.800 2.544 4.000 4.500 4456 AUDIT 2.750 3.500 3,000 3.000 3,500 4457 LEGAL 1.000 2.000 1,000 1.000 1.500 4458 COMPUTER PROG 16.289 38.000 8.550 21.300 35.500 **59 CHRGE ACC FEES 2'008 3'000 1,880 4.000 4'500 4460 MARKETING SERV 5.410 13.000 581 8.008 11.500 44591 EQUIP.STORAGE 800 1.800 550 1.200 1.800 TOTAL CONTRCT.SERV, 247.66* 297800 107.93e 285*00 33e'850 Page 4 NORTHERN ILLINOIS SPECIAL RECREATION ASSOCIATION FY 08/09 ACCOUNT TITLE ACTUAL BUDGETED YTD PROJECTED PROPOSED FY 06/07 FY 07/08 Oct.31,2007 FY 07/08 FY 08/09 4500 COMMODITIES 4510 PROGRAM SUPPLIES 4511 NORTHWEST 1,775 2,600 973 2,400 2,500 4512 CENTRAL 1,473 2,600 825 2,100 2,200 4513 EASTERN 929 1,200 416 800 1,200 4514 SOUTHERN 1,810 2,400 760 1,600 2,100 4515 TRIPS 1,966 2,900 1,611 1,800 3,800 4516 MENTAL HEALTH 1,803 2,000 1,993 3,000 4,000 4517 SPECIAL OLYMP. 576 1,200 331 400 700 4518 LEISURE ED. 343 200 -52 200 200 4519 SPECIAL EVENTS 2,389 2,000 1,253 2,200 3,000 45191 DAY CAMP 5,102 4,500 5,836 5,900 5,900 TOTAL PROG,SUPPLIES 18,166 21,600 13,946 20,400 25,600 4520 OFFICE SUPPLIES 15,182 14,500 5,518 14,500 16,000 4530 FUEL 20,985 29,200 14,878 23,800 28,000 4540 POSTAGE 10,155 13,000 3,779 12,500 12,500 4550 BOOKS 65 300 0 300 300 4560 HEALTH/SAFETY 1,914 1,900 484 1,900 3,000 TOTAL COMMODITIES 66,467 80,500 38,605 73,400 85,400 4600 EQUIPMENT 4610 VAN PURCHASE 42,316 0 -1,467 0 0 4620 OFFICE EQUIP. 6,473 6,500 3,695 7,000 9,000 4630 COMPUTER EQUIF 14,695 200 1,189 200 200 4640 PROGRAM EQUIP 6,200 13,700 4,302 10,000 8200 TOTAL EQUIPMENT 69,684 20,400 7,719 17,200 17,400 4800 OFFICE OPERATIONS 4810 LEASE PAYMNTS 70,462 67,000 45,422 69,100 75,100 4820 UTILITIES 10,241 15,500 4,426 11,000 12,100 4830 MAINT./REPAIRS 3,720 3,000 1,120 3,000 4,000 4840 JANITORIAL 5,926 5,900 2,960 5,900 7,000 4850 ASSOC.DUES 9,720 10,400 4,860 10,100 10,900 4860 OTHER 0 0 0 0 0 TOTAL OFFICE OPERAT. 100,069 101,800 58,788 99,100 109,100 TOTAL EXPENDITURES 1,767,679 2,019,900 1,013,274 1,961,600 2,277,950 Page 5 NORTHERN ILLINOIS SPECIAL RECREATION ASSOCIATION FY 08/09 BUDGET SUMMARY REVENUES: TITLE ACTUAL BUDGETED YTD PROJECTED PROPOSED FY 06/07 FY 07/08 Oct.31,2007 FY 07/08 FY 08/09 MEMBER DUES 1,406,895 1,679,055 1,457,761 1,775,245 1,779,857 PROGRAM FEES 339,575 310,500 195,328 369,200 399,500 PURCH.OF CARE 30,437 32,900 32,746 32,746 34,000 INTEREST 36,653 23,900 25,473 46,000 42,900 CONTRIBUTIONS 171,489 182,400 69,655 195,600 195,000 FUNDRAISING 13,821 19,400 2,067 15,000 17,000 EQUIP.DISPOSAL 0 0 0 2,000 4,000 RESTRICT.REV. 0 0 0 0 0 TOTAL REVENUE 1,998,870 2,248,155 1,783,030 2,435,791 2,472,257 EXPENDITURES: TITLE ACTUAL BUDGETED YTD PROJECTED PROPOSED FY 06/07 FY 07/08 Oct.31,2007 FY 07/08 FY 08/09 PERSONNEL F.T. 720,532 838,900 397,086 831,000 908,500 PERSONNEL P.T. 228,382 304,600 232,017 306,300 393,600 FICA 70,757 86,600 46,772 87,000 99,600 IMRF 82,457 91,900 43,528 92,900 111,000 UNEMPLOYMENT 0 3,000 0 3,000 4,000 RECRUITMENT 1,972 2,000 1,970 3,600 4,200 HEALTH/LIFE 132,358 137,500 61,377 130,000 138,400 Page 6 NORTHERN ILLINOIS SPECIAL RECREATION ASSOCIATION FY 08/09 TITLE ACTUAL BUDGETED YTD PROJECTED PROPOSED FY 06/07 FY 07/08 Oct.31,2007 FY 07/08 FY 08/09 TRAVEL 13,948 16,800 8,196 18,000 23,300 TRAINING 18,635 24,400 5,412 21,000 28,900 RECOGNITION 8,082 7,500 2,717 7,500 8,700 DUES/SUBSCRIPT. 6,672 6,200 1,152 6,200 7,000 TRANSPORTATIOP 46,507 55,100 7,842 49,900 54,600 LIABILITY INS. 21,446 25,300 12,938 29,700 36,300 PROG.SERVICES 96,956 92,000 46,889 85,400 120,800 FUNDRAISING 15,308 16,100 550 13,900 17,100 PRINTING 18,510 26,200 12,304 22,000 23,000 TELEPHONE 11,759 11,000 6,807 14,000 14,500 EQUIP.MAINT. 5,344 7,000 2,500 7,000 8,750 COMM.AWARE 3,477 3,800 2,544 4,000 4,500 AUDIT 2,750 3,500 3,000 3,000 3,500 LEGAL 1,000 2,000 1,000 1,000 1,500 COMPUTOR SERV 16,289 38,000 8,550 21,300 36,500 MARKETING 2,008 3,000 1,880 4,000 4,500 COMMODITIES 66,467 80,500 38,605 73,400 85,400 CAPITAL 69,684 20,400 7,719 17,200 17,400 OFFICE OPER. 100,069 101,800 58,788 99,100 109,100 TOTAL EXPEND. 1,767,679 2,019,900 1,013,274 1,961,600 2,277,950 Page 7 NORTHERN ILLINOIS SPECIAL RECREATION ASSOCIATION FY 08/09 Capital and Reserve Fund Budgets ACCOUNT TITLE ACTUAL BUDGETED YTD PROJECTED PROJECTED FY 06/07 FY 07108 Oct.31,2007 FY 07/08 FY 08/09 1000 rVEF11.GLi=OM BEGIN BALANCE 76,015 115,615 115,699 115,699 115,699 1100 PURCHASE 39,316 70,000 21,617 70,000 81,600 1200 TRANS.IN 79,000 66,000 0 70,000 85,000 1000 END BALANCE 115,699 111,615 94,082 115,699 119,099 2000 BUfLIL G F Jl 1,: • BEGIN BALANCE 16,900 70,400 80,677 80,677 360,677 2100 PURCH./REPAIRS 3,723 0 0 0 0 2200 TRANS.IN 67,500 100,000 0 280,000 94,000 END BALANCE 80,677 170,400 80,677 360,677 454,677 3000 :EQUPM1ENT REPLACEvIENT°FUND: BEGIN BALANCE 18,000 36,300 33,035 33,035 53,035 3100 PURCHASE 14,965 2,000 7,260 2,000 16,320 3200 TRANS. IN 30,000 13,000 0 22,000 18,000 3000 END BALANCE 33,035 47,300 25,775 53,035 54,715 TOTAL CAPIT.FUND BAIT. 229,411 329,315 200,534 529,411 628,491 4000 RES€1:31%E F71( , BEGIN BALANCE 364,470 517,470 476,970 476,970 574,970 4100 TRANS.OUT 0 0 0 0 0 4200 TRANS. IN 112,500 40,000 0 98,000 0 4000 END BALANCE 476,970 557,470 476,970 574,970 574,970 TOTAL FUND BALANCE 706,381 886,785 677,504 1,104,381 1,203,461 Page 8 Budget Narrative Regarding Significant Changes REVENUE: Member Dues: The Board of Directors took action to lower the levy rate used to determine NISRA member district dues from $0.0175 to $0.0165 in FY 08/09. This will save the member districts $108,000. Due to a payment for last year's dues being received this year, the projected FY 07/08 dues is $96,000 more than budgeted. Program Fees: Although NISRA lowered actual program fees for a majority of programs in FY 07/08, it is projected that we will end the year with nearly $60,000 (19%) more than budgeted. This is nearly a 9% increase over the previous year. This increase in program fee revenue is due to many new participants being served as well as current participants signing up for more programs. NISRA is budgeting for an 8% increase in this revenue account in FY 08/09. Purchase of Care: This line item reflects funding received from the McHenry Co. Mental Health Board for N1SRA's Summer Day Camp program. Interest: Due to new member districts joining NISRA in recent years and the growth of other revenue sources, the Association's interest revenues are projected it increase over $10,000 this year. Contributions: Contributions from local individuals, businesses, service organizations, townships and the NISRA Foundation continue to be strong and a growing source of revenue for NISRA. NISRA projects to end the current year with $195,000 collected. This represents over 8% of NISRA's total projected revenues for the year. Total Revenue: NISRA projects to exceed the total budgeted revenue of$2,248,155 by over $186,000 (8.3%). We are budgeting an increase of only 1.5% in FY 08/09 primarily due to the lowering of the tax supported member district dues. - 9 - EXPENDITURES: Full Time Personnel: The Senior Manager of Operations position is a new position proposed for FY 08/09. This position will manage and accomplish many tasks that have been identified as needs in NISRA's Strategic Staffing Plan. Part Time Staff: The cost of part time program leaders and assistants is increasing steadily due to the growth of NISRA programs into new member districts, increased staffing ratios and the minimum wage increase laws. As NISRA's summer day camp programs attract additional lower functioning children, our staffing ratios and "one on one" staffings increase. NISRA is also budgeting to hire Site Coordinators for the 2008 summer day camp season. These part time staff will act as behavior specialists, and coordinate and communicate with the NISRA office, parents of campers and the camp facility. This accounts for the increases in this line item. Health/Life Insurance: There has been a stabilization of NISRA's employee health insurance costs even though the number of staff insured increased. Much of this stabilization is due to NISRA's participation in the PDRMA health insurance pool and alternative funding (self-insuring a portion of deductibles) and an increase in employee contributions towards the insurance premium. Program Services: The cost of providing overnight camping and vacation trips for participants in FY 08/09 is more than twice the cost of the current year. This is due to an annual adult trip that rotates from a low cost camping trip to a higher cost vacation trip each year. The entire cost of trips is covered by program fees charged for these programs. Overall Fund Balance: On page #2, note that NISRA is projecting to transfer $470,000 into its Capital Replacement and Reserve Funds at the end of the current, 07/08 year. The proposed 08/09 budget indicates that $197,000 is budgeted to be transferred into these funds. The Capital Replacement and Reserve Funds and corresponding transfers are indicated on page #8 of the budget document. The Capital - 10 - Replacement Funds (Vehicle, Building and Equipment) are vital to providing services in the future. These funds allow NISRA to: • Replace vehicles on NISRA's fleet in a timely and cost effective manner • Replace office and program equipment in a timely and cost effective manner • Prepare for the future office space needs as the demand for services continues to grow and require additional staff and space The Reserve Fund is intended to cover a minimum of 3 months expenditures. - 11 - ,e7 ."•-• March 7, 2008 TO: Mayor and Members of the City Council FROM: Olufemi Folarin, City Manager Randy Reopelle, Parks and Recreation Director SUBJECT: Annual Budget for the Northern Illinois Special Recreation Association PURPOSE The purpose of this memorandum is to provide the Mayor and members of the City Council with information to approve the fiscal year 2008/2009 budget for the Northern Illinois Special Recreation Association of which Elgin is a member. RECOMMENDATION It is recommended that the City Council approve the proposed fiscal year 2008/2009 budget of the Northern Illinois Special Recreation Association in the amount of$2.248 and $2.020 million in revenues and expenditures, respectively. BACKGROUND In November of 2005, the City of Elgin joined the Northern Illinois Special Recreation Association (NISRA) for the purpose of providing recreation programs and services to residents with disabilities. Since that time, NISRA has done a good job of offering a wide variety of recreational activities for Elgin's residents with disabilities. Recently, the Village of Lake in the Hills joined NISRA, increasing the number of members to thirteen. Member dues for NISRA are based on a set levy (mileage) rate, which is multiplied by each community's EAV to determine the annual dues. For the past five years, that set rate has been 0.0175. This year, that rate has been reduced to 0.0165. Based on an equalized assessed valuation (EAV) of $2,145,564,009, Elgin's member dues for the proposed budget will be $354,018, which is a four percent (4%) increase over last year's dues. In order to be ratified, two-thirds (2/3) of the NISRA member communities must approve the proposed 2008/2009 budget. The 2008/2009 proposed budget represents a ten percent (10%) increase in revenues from $2,248,155 to $2,472,257. It also represents a thirteen percent (13%) increase in expenses from $2,019,900 to $2,277,950 over the 2007/2008 budget. . • Annual Budget for the Northern Illinois Special Recreation Association March 7, 2008 Page 2 COMMUNITY GROUPS/INTERESTED PERSONS CONTACTED None FINANCIAL IMPACT The May 1, 2008 to April 30, 2009 proposed budget for NISRA totals $2.472 million in revenues and $2.277 in expenditures. There are sufficient funds budgeted ($340,000) and available ($226,865) in the Recreation Fund, account number 296-5001-761.32-09, Membership Dues, to pay the first installment amount of$226,865 for membership from May 2008 through December 2008. Due to the difference in fiscal years, additional funds will need to be considered as part of the 2009 budget process to pay the balance of the member dues. LEGAL IMPACT None ALTERNATIVES 1. The City Council may choose to approve the proposed 2008/2009 NISRA budget. 2. The City Council may choose not to approve the proposed 2008/2009 NISRA budget. Respectfully submitted for Council consideration. rr attachment