2019 Annual Budget - Berwyn, IL
2019Annual BudgetFor the Fiscal Year Beginning January 1, 2019
Robert J. LoveroThe City of BerwynMayorA Century of Progress with Prideth6700 West 26 Street Berwyn, Illinois 60402-0701 Telephone: (708) 788-2660 Fax: (708) 788-2567www.berwyn-il.gov2019 Annual BudgetMembers of the City CouncilAlderman, 1st WardAlderman, 2nd WardAlderman, 3rd WardAlderman, 4th WardAlderman, 5th WardAlderman, 6th WardAlderman, 7th WardAldermen, 8th WardScott LennonJose RamirezJeanine ReardonRobert FejtCesar SantoyAlicia RuizRafael AvilaEdgar GarciaAdministratorsRobert LoveroCynthia GutierrezMargaret PaulBrian PabstAnthony BertucaRegina MendicinoJames FrankTammy SheedyDenis O’HalloranMichael D. CimagliaCharles LazzaraAnthony MartinucciRobert SchillerRasheed JonesMayorTreasurerClerkCity AdministratorCity AttorneyDirector, Community DevelopmentDirector, Information TechnologyInterim Director, Library ServicesFire ChiefPolice ChiefDirector, Building DepartmentDirector, Recreation DepartmentDirector, Public WorksDirector, Finance
City of Berwyn2019Annual BudgetFor the Fiscal Year Beginning January 1, 2019Report Prepared ByFinance DepartmentTable of ContentsDescriptionPageOrganizational Chart1Description of Budget Process2Budget Message3Budgetary Structure4-5Community Profile6-7Description of City Funds and Accounting StructureBudget Summary – All Funds8 - 1011 - 12General Fund Summary13General Fund Revenues14 - 20Significant Expenditures and Expenses21 - 26General Fund ExpendituresGeneral Fund Department Budget Narratives and ExpendituresGeneral GovernmentOffice of the MayorOffice of the City AdministratorOffice of the City ClerkOffice of the TreasurerCity CouncilLegal DepartmentFinance DepartmentInformation TechnologyPublic SafetyFire Department2728 - 3031 - 3334 - 3637 - 3839 - 4142 - 4445 - 4749 - 5051 - 53
City of Berwyn2019Annual BudgetFor the Fiscal Year Beginning January 1, 2019Police DepartmentFire and Police CommissionPublic WorksBuilding & Neighborhood AffairsStreetsEconomic DevelopmentZoning BoardCommittee and PlanningCulture and RecreationRecreationCommunity RelationsSenior ServicesOther City Departments54 - 5859 - 6061 - 6263 - 6566 - 6768 - 6970 - 7172 - 7374 - 7576 - 77Special Revenue FundsLibraryCommunity DevelopmentForeign Fire TaxMotor Fuel TaxSouth Berwyn TIFHarlem TIFRoosevelt TIF78 - 8081 - 8485 - 8788 - 8990 - 9192 - 9394 - 95Capital Projects Fund96 - 97Debt Service FundExpenditures98 - 99Proprietary FundsUtilities FundParking Garage FundInternal Service Fund100 - 102103 - 104105 - 106Appendix A: Glossary107 - 109
City of BerwynOrganizational ChartCitizens ectorsOffice1FireChiefWaterDeptPoliceChiefCity vices
City of Berwyn2019Annual BudgetFor the Fiscal Year Beginning January 1, 2019Description of Budget ProcessThe City uses the following procedures in establishing the budget. The Mayor submits to the City Council Members a proposed operating budgetfor the fiscal year commencing on the following January 1. The operatingbudget includes proposed expenditures and the means of financing them. Public Hearings are conducted by the City to obtain taxpayer comments. Subsequently, the budget is legally enacted through the passage of anordinance. Formal budgetary control is at the department level in the general fund orfund level for all other funds. Budgetary authority lapses at year end. State law requires that “expenditures be made in conformity with the budget.”Transfers between line items in cost centers may be made by administrativeaction. Any amount to be transferred between cost centers would requireCouncil approval Budgeted amounts are originally adopted, with the exceptions of Councilapproved budget amendments which are reflected in the financial statements.2
City of Berwyn2019Annual BudgetFor the Fiscal Year Beginning January 1, 20192019 Budget Message from Mayor Robert J. LoveroSince first being elected in 2009, my focus as Mayor has been to provide quality services andamenities to the residents of the City of Berwyn while working to ensure the City’s long-termfinancial viability. I have worked in close collaboration with the department heads and employeesto bring before you the attached budget which reflects conservative spending and revenueprojections. As such, I am pleased to submit the attached budget for City Council’s review.We will continue our plan to solve the City’s inherited financial issues including the unfundedpension liabilities. The attached budget provides funding for all of the services that residents havecome to expect from the City of Berwyn; these services include everything from public safety tosenior services and roadway maintenance.We have maintained our liquidity goals in the Fund Balance, and we are making significantprogress with our plan to fully fund the Police and Fire pensions as required per state law.Additionally, we have provided a balanced plan that addresses our overall bond indebtedness.Finally, this budget reinforces Berwyn’s historic balance between neighborhood issues andresponsible economic development. Home values have increased substantially and we expectthis trend to continue. Our strategic economic development efforts have invigoratedneighborhoods and commercial corridors and will continue to improve Berwyn’s notoriety as apremier community to shop, dine, and raise a family.Please join me in supporting these initiatives by voting in favor of this proposed budget.Respectfully,Robert J. LoveroMayor3
City of Berwyn2019Annual BudgetFor the Fiscal Year Beginning January 1, 2019Budgetary StructureFunding of OperationsDuring 2018, the City passed a deficit General Fund budget for the first time in recenthistory. Throughout the 2019 budget process, the City scrutinized each budget line itemto identify potential cost savings and revenue increases to prevent a reoccurring deficitbudget. As a result, the 2019 General Fund budget estimates revenues to exceedexpenditures by approximately 1,000, resulting in a balanced budget. The Citycommitted to address the General Fund budget deficit without significantly increasingproperty taxes. The projected General Fund balance of 12.4 million provides stabilityin the funding necessary to pay for crucial City services that are the backbone of anystrong community such as police, fire and public works.Maintaining Required Reserve LevelsPer the City’s Fund Balance Policy, the General and Library Funds are to maintain anunassigned fund balance (an amount that is not earmarked for any specific purpose)that is at least 16% of the following year’s expenditure budget. At the end of 2018, theGeneral Fund continued to meet its reserve requirement as its estimated ending fundbalance is 12.4 million (21.7% of the 2019 General Fund expenditure budget).The Library anticipates increasing its total fund balance by 344,000 and therefore, theprojected 2018 ending fund balance for the Library is 1.8 million. As such, the Libraryboard has decided to direct a portion of its fund balance toward essential capitalexpenditures in 2019. Even after approximately 400,000 in capital expenditures, theestimated 2019 Library Fund balance of 1.5 million remains at a healthy 40% of thecurrent year budgeted expenditures.The main objective of the 16% fund balance requirement is to allow the City and Libraryto operate for the first two months of the year while waiting for the first installment ofproperty taxes to be received in March. This would allow the City to meet its financialobligations without enacting short-term borrowing to cover costs prior to the receipt ofproperty taxes.As a result of the General Fund maintaining its fund balance at favorable levels, the Citycontinues its focus on exploring new ways to grow fund balance despite the variouschallenges it faces with existing revenue streams and expenditure commitments. Inaddition, the City also strives to reduce its current debt burden and minimize futureinterest costs.4
City of Berwyn2019Annual BudgetFor the Fiscal Year Beginning January 1, 2019Budgetary StructureFor the City to remain strong financially, sound fiscal decision-making is critical to allowfor effective funding of operations and long-term obligations including pensions. TheCity has worked diligently to build a foundation for fiscal stability without forfeiting criticalfunctions such as public safety and public works. The City has made significantprogress and continues to seek ways to improve.5
City of Berwyn2019Annual BudgetFor the Fiscal Year Beginning January 1, 2019Community ProfileBerwyn, “The City of Homes” and a Centennial City, was incorporated June 6, 1908.Back then, Berwyn’s population was approximately 5,000 and the community wasestablished from a settlement called LaVergne on the south side and a portion of OakPark on the north. It was mainly farmland with few roads and much unoccupied landbetween the first homes being built.During the 1920’s and 1930’s, the time of Berwyn’s largest residential development,many solidly-built brick bungalows were built. That housing stock, along with the varietyof homes built through the 1940’s, established Berwyn’s reputation as a stable, familyoriented community. Today, the City’s population is well over 57,000 and Berwynproudly boasts the largest collection of Chicago-style bungalows in the nation, as wellas a substantial stock of multi-family apartment buildings and condominiums.Location is one of Berwyn’s greatest assets. It is less than ten miles west of Chicago’smain business district, the “Loop,” and is situated between two major expressways, theEisenhower (I-290) to the north and the Stevenson (I-55) to the south. Berwynites havethe convenience of railroad and bus transportation to Chicago and all its surroundingsuburbs. METRA commuter railroad trains run directly through the heart of Berwyn’s“Depot District,” and the suburban PACE bus system serves all the main streets of theCity. Residents and visitors find it easy to drive to and from the Chicago area’s twomain airports, O’Hare Field and Midway.Berwyn enjoys a wide ethnic diversity of its residents. Large numbers of Czechs andSlovaks were part of the original settlers of the City, along with many Italians, Greeks,Poles, Yugoslavians, and Ukrainians. In recent years, many people of Hispanic,African, and Asian decent have settled in the City. Berwyn values its proud reputationas a residential community of hard-working, middle-class families. It is composedmainly of hardworking families merged with young professionals and individuals whopractice a variety of religions and lifestyles.The City has thriving business districts featuring retail, dining, and service-orientedbusinesses. MacNeal Hospital and Turano Baking Company are two of the largestemployers, along with Berwyn’s municipal government.Schools, churches, parks and recreation are all-important in Berwyn. The public schoolsystem consists of elementary school districts #98 and #100 and Morton High SchoolDistrict #201, along with Morton Community College located in neighboring Cicero.Those schools are complemented by two parochial schools, St. Odilo and St. Leonard,which serve students from kindergarten through eighth grade.6
City of Berwyn2019Annual BudgetFor the Fiscal Year Beginning January 1, 2019Community ProfileMore than one dozen public parks and community centers afford a wide variety ofrecreational opportunities. The Berwyn Park District and the North Berwyn Park District,along with the Berwyn Recreation Department, a department of the City, providerecreation programs that involve all categories of sports for all ages as well as aswimming pool, a multitude of playgrounds, tennis courts, picnic / play areas, and wellmaintained green spaces throughout the City.Berwyn is home to many community service organizations that meet the needs of allresidents. Many of these non-profit organizations receive funding through a CommunityDevelopment Block Grant (CDBG). Berwyn operates the CDBG as a fund separatefrom city government and several employees oversee its administration. The BerwynDevelopment Corporation (BDC) is a 501(c)3 corporation established to work closelywith the City to assist in administering the tax increment financing districts (TIF districts)to benefit businesses and residents and improve the City’s economic status. The BDCalso serves as a chamber of commerce for the City and operates a variety of programsthat benefit residents and businesses alike.Public safety is a top priority in Berwyn, and the City has a thriving police departmentand three very active fire stations. The City boasts a regular, full-time fire departmentwith more than 80 employees. The police department is well-staffed with more than 200police personnel, as well as an auxiliary police department and an active group ofcitizen volunteers.The Berwyn Health Department operates independently of the City as part of theBerwyn Township and serves the entire Berwyn area to meet the public health needs ofthe community. The City of Berwyn’s full-time Public Works Department fulfills theresponsibilities of maintaining the City’s streets and infrastructure and operates thewater and sewer utilities as an enterprise fund. Other utilities that serve the City’sresidents, such as garbage collection, are operated privately under city contracts.Berwyn’s city hall is located at 6700 W. 26th St., Berwyn, IL 60402. The main phone lineis (708)788-2660. Berwyn’s city government consists of the mayor, city clerk, citytreasurer, eight aldermen, and a city administrator, all of whom preside over the citydepartments that serve the needs of everyone who lives, works, or visits Berwyn.7
City of Berwyn2019Annual BudgetFor the Fiscal Year Beginning January 1, 2019Description of City Funds and Accounting StructureThe accounts of the City are organized on the basis of funds, each of which isconsidered a separate accounting entity. The City’s fiscal year is the calendar year. Asrequired by Illinois Statutes, budgets are adopted for the City’s funds, which areclassified and defined as follows:The City has established the General Fund and the Debt Service Fund as the majorfunds for the purpose of financial reporting. The General Fund is always established asa major fund. The determination of other major funds is made by the followingcalculation: If assets, liabilities, revenues, or expenditures in any specific fund accountfor 10% or more of the total assets, liabilities, revenues, or expenditures in allgovernmental funds, then these funds are considered major.Governmental Fund TypesThese are the funds through which most of the functions of the City are financed. Thesefunds are budgeted on a modified accrual basis of accounting. The focus of themodified accrual basis of accounting is on available spendable resources; that is, theflow of resources into and out of the organization in providing services. The reportedfund balance of the City represents a measure of these resources. Under the modifiedaccrual basis of accounting, revenues are recognized when measurable and available.Available means collectible within the current period or soon enough thereafter to beused to pay liabilities of the current period. Expenditures, other than interest on longterm debt, are recorded when the liability is incurred, if measurable. Following are theCity’s governmental funds:General Fund –The General Fund is the primary operating fund of the City. It is used to account for allfinancial resources, except those required to be presented in another fund. The GeneralFund encompasses all of the primary functions for the City including: generalgovernment, police, fire, public works, economic development, senior services andculture and recreation.Special Revenue Funds –Special Revenue Funds are used to account for the proceeds of specific revenuesources that are designated or legally restricted to expenditure for specified purposes.Special revenue funds utilized by the City include the following:Library Fund – Used to account for all resources and expenditures related to theBerwyn Public Library.8
City of Berwyn2019Annual BudgetFor the Fiscal Year Beginning January 1, 2019Description of City Funds and Accounting StructureMotor Fuel Tax Fund – Used to account for the operation of street maintenanceprograms and capital projects as authorized by the Illinois Department ofTransportation. Financing is provided from the City’s share of gasoline taxes.Harlem, Roosevelt, and South Berwyn Tax Increment Financing (TIF) Funds – Used toaccount for economic development and other projects within the boundaries of each taxincrement district. The use of these funds is restricted by the project plan and for therepayment of principal and interest incurred for these projects.CDBG Fund – This fund is used to account for the revenues and expenditures incurredunder the City’s Community Development Block Grant (CDBG) program.Foreign Fire Fund - This fund accounts for the proceeds and spending of the foreign fireinsurance tax.Other special revenue funds that appear in the City’s audited financial statements butare not budgeted are the Grants Fund, Emergency 911 Fund, NeighborhoodStabilization Program (NSP) Fund, Ogden TIF Fund and the Asset Forfeiture Fund.Debt Service Fund –The Debt Service Fund is used to account for the repayment of principal and interest onlong-term obligations. Expenditures are financed through the annual property tax levy.Capital Projects Funds –Capital Projects Funds are used to account for financial resources to be used for theacquisition of equipment, construction of major capital facilities or other long termprojects, not reported in the enterprise fund or the TIF funds.9
City of Berwyn2019Annual BudgetFor the Fiscal Year Beginning January 1, 2019Description of City Funds and Accounting StructureProprietary Fund TypesThese fund types are used to account for activities funded primarily through usercharges. The basis of accounting used for budgeting these funds is accrual basis, withthe exception of depreciation which has not been budgeted for. The focus of accrualaccounting is mainly upon the determination of net income and the maintenance ofcapital. Therefore, included within these funds are all assets and liabilities associatedwith the fund’s operations. Revenue are recognized under the accrual basis ofaccounting when earned and expenses are recorded as soon as they result in liabilitiesfor benefits received, notwithstanding that the receipt or payment of cash may takeplace in another accounting period. For budgetary control purposes, the City alsoappropriates the capital expenditures for the proprietary funds. The City preparesbudgets for the following proprietary fund types:Enterprise Funds –Enterprise funds are used to account for service that are financed and operated in amanner similar to a private business. The intention is for user fees to cover the cost ofproviding services, including depreciation. The City operates the Utility Fund and theParking Garage Fund as Enterprise funds.Utility Fund – The Utility Fund is used to account for all costs of providing water, sewerand garbage service to the residents and businesses within the City of Berwyn. Thisfund is supported solely by user charges for these services.Parking Garage Fund – The Parking Garage Fund is used to account for all costs ofoperating the municipal parking garage in the Depot TIF district. This fund is supportedby user charges for parking in the garage.Internal Service Funds –Internal service funds are used to account for the financing of goods or servicesprovided by one department to other departments of the City.Insurance Fund – The Insurance Fund is used to account for all costs of providingworkmen’s compensation, general liability, and property coverage for all of the City’semployees and its equipment. The Insurance Fund then charges a fee to all of the otherdepartments of the City based on claims history or other allocation method.10
City of BerwynBudget Summary - All Funds2019 BudgetSpecial Revenue tFundForeignFire TaxFundMotorFuel TaxFundS. BerwynTIF FundHarlemTIF FundRooseveltTIF Fund2019 BudgetRevenuesTaxesLicenses and PermitsCharges for ServicesFinesIntergovernmental RevenuesMiscellaneous RevenuesOther Financing SourcesTotal RevenuesExpendituresGeneral GovernmentPublic SafetyPublic WorksEconomic DevelopmentCulture and RecreationGarbageDebt ServiceWater and SewerMunicipal GarageClaims expenseOther Financing UsesTotal Expenditures 27030,507,50087,336,215 3,392,80816,000110,8217503,520,379 1,528,70124,1921,552,893 57,00057,000 1,700,00035,0001,735,000 929,192929,192 1,119,3511,119,351 605,533605,533 4,710 3,822,1243,822,124 925,901549,72277,2701,552,893 57,00057,000 1,694,7341,694,734 237,988536,167774,155 964,316173,1631,137,479 123,33415,000293,395431,729Surplus / (Deficit)Projected Beginning Fund BalanceEstimated Ending Fund Balance(301,745)1,50512,355,872 12,357,377-1,842,346 1,540,601 -40,266(251,554)61,0661,653,030(251,554) 61,06611 1,693,296 155,037(18,128)(150,265)23,8154,772 5,687173,8045,702 179,506
City of BerwynBudget Summary - All Funds2019 lFunds2019 BudgetRevenuesTaxesLicenses and PermitsCharges for ServicesFinesIntergovernmental RevenuesMiscellaneous RevenuesOther Financing SourcesTotal RevenuesExpendituresGeneral GovernmentPublic SafetyPublic WorksEconomic DevelopmentCulture and RecreationGarbageDebt ServiceWater and SewerMunicipal GarageClaims expenseOther Financing UsesTotal Expenditures 7,103,1611,0005,205,37012,309,531 16,845,0001,625,00032,00018,502,000 45,000120,00055,000220,000 924,110924,110 01,02035,737,062128,811,204 11,908,40311,908,403 4,907,350338,78812,771,72218,017,860 79,73079,730 1,541,5001,541,500 9,102,317- Surplus / (Deficit)Projected Beginning Fund BalanceEstimated Ending Fund Balance- 0140,270766,29038,92810,936,4289,987,18916,290 440,05612 11,420,568 10,127,459(617,390)(291,113)619,827 2,43737,888,673 37,597,560
City of BerwynGeneral Fund Summary2019 BudgetRequested Budget Change2016BalanceRevenuesTaxesLicenses and PermitsCharges for ServicesFinesIntergovernmental RevenuesMiscellaneous RevenuesOther Financing Sources TOTAL 04,638115,1842,527,995506,603 578-56,139,30457,268,2762018Projected 5227,2422018Budget ,0002,835,64030,511,0002019Budget ,0002,677,27030,507,500Amount dituresMayorCity rmation TechnologyStatutoryFirePoliceFire and Police CommissionBuilding / Neighborhood AffairsPublic WorksZoningCommittee and PlanningRecreationCommunity RelationsSenior ServicesBond IssuanceTransfer to other fundsTransfer to Escrow Account Total General Fund Expenditures154,589 153,122 160,463 154,979 34055,725,66586,981,792Revenues less Expenditures(6,602,463)Fund Balance Beginning (As Restated)19,516,88012,914,41712,914,417 13,021,353Projected Ending Fund Balance 106,936(665,481)(807,762)13,021,353 1312,355,87213,021,353 352,9180%1,505809,26712,355,872 12,357,377
City of Berwyn2019Annual BudgetFor the Fiscal Year Beginning January 1, 2019Revenue StreamsThe City relies on a variety of revenue streams to fund services. Many of theserevenues are subject to economic fluctuations.Property taxes –Property taxes are levied upon all City property owners at a calculated rate per 1,000of assessed property valuation on both real and personal property. The tax levy isestablished by the City by December 31 each year to be collected the year after.Property taxes are collected by the County in two installments, the first in March and thesecond as early as August and as late as November. The second installment bills arebased on the previous December’s levy. However the first installment collection isbased on the levy from two years before. The chart below summarizes the GeneralFund’s reliance on property taxes. Please note that in 2019 the City plans to issue 30million of bonds for pension funding. This issuance causes the total budgeted 2019revenue to be significantly higher than 2018 and 2017.Summary of General Fund Property TaxesProjectedBudgetedRevenue Year201720182019Levy Year201620172018Property Taxes 21,326,025 21,915,462 21,960,811Total Revenues57,268,27655,060,18487,336,215% of total37%40%25%The General Fund receives only a portion of the total property taxes levied in the City.The chart on the following page shows the components of the total tax levy for the lasttwo years. All information was taken from the levy ordinances net of abatements.14
City of Berwyn2019Annual BudgetFor the Fiscal Year Beginning January 1, 2019Revenue StreamsRevenue YearLevy YearCorporateFire PensionPolice PensionTotal General FundLibraryBond and InterestTotal Levy Composition of Property Taxes201820192017201819,195,765 6131,911,430 32,456,780The City also receives revenue from other types of taxes. The amounts of these taxesand the process by which they are accrued and received by the City are describedbelow.State Income Taxes –Income tax is a state shared tax that is distributed on a per capita basis and is based onthe average income statewide. This revenue account fluctuates annually depending oneconomic conditions.1% State Sales and Home Rule Sales Taxes –The City receives two types of sales taxes, one from the state and another from a salestax imposed through the City’s home-rule status. The state sales tax is 1% and thehome rule sales tax is 1.75%.Municipal Utility Taxes –Electric, telephone and natural gas taxes are all classified as utility taxes. These taxesare billed on utility bills as a percentage of the total bill. Local utilities then remit theseamounts to the City.Real Estate Transfer –Real Estate Transfer fees are accrued based on the sale price of property and remittedto the City. This tax is currently levied at 1% of sale price.15
City of Berwyn2019Annual BudgetFor the Fiscal Year Beginning January 1, 2019Revenue StreamsAll Other Taxes –This revenue type encompasses taxes on liquor sales, gasoline sales, parking lot taxes,video taxes, and miscellaneous taxes.The following chart summarizes tax revenue for 2017 through 2019. Amounts for 2017are actual, 2018 amounts are a projection based on actual receipts during the year. The2019 budget is based on 2018 projections, past years’ trends and information providedby the Illinois Municipal League.Summary of Other Tax RevenueProjectedReve nue Ye ar20172018State Income1% State SalesHome Rule SalesMunicipal UtilityReal Estate TransferAll otherTotal Other TaxesTotal General FundRevenuesOther taxes as a %of Total 6651,388,218 19,421,30057,268,27634%Budgete 1,381,414 ,95020,593,704 21,625,99155,060,184 87,336,21537%25%The table above shows that income tax revenue has risen significantly since 2017, andthis trend is expected to continue in 2019. Also, state sales tax is projected toexperience a modest increase in 2018. The City has elected to increase the home rulesales tax to 1.75%, effective July 1st, 2019. As a result, the revenue for homes rulesales tax is expected to reach 3.9 million in 2019. Real estate transfer and other taxesare projected to remain similar to 2018 as a result of a stable economic outlook for2019.The following pages show the details of the 2019 budgeted revenue lines in the GeneralFund.16
City of BerwynSummary of General Fund Revenues2019 t2019BudgetProperty TaxesOther TaxesLicenses and PermitsCharges for ServicesFinesMiscellaneous RevenuesIntergovernmental RevenuesOther Financing Sources 21,732,115 21,326,025 21,915,462 21,915,462 5,758,578118,26620,593,7043,563,92
A Century of Progress with Pride 6700 West 26th Street Berwyn, Illinois 60402-0701 Telephone: (708) 788-2660 Fax: (708) 788-2567 www.berwyn-il.gov 2019 Annual Budget Members of the City Council Scott Lennon Alderman, 1st Ward Jose Ramirez Alderman, 2nd Ward Jeanine Reardon Alderman, 3rd Ward Rober
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