City Council
Regular MeetingCarbondale, IL · January 27, 2026
Agenda
Carbondale City Council Meeting
Tuesday, January 27, 2026 - 6:00 PM
City Council Chambers, 200 South Illinois Avenue
Carbondale, Illinois 692901
Visitors are welcome to all meetings of the City Council. Please silence electronic devices before
entering. City Council meetings are deliberative sessions by members of the governing body. Civility and
decorum are expected and required at all times.
The public may address the Council on a matter not covered by the printed Agenda during the Public
Comments agenda item; comments and concerns should pertain only to matters relevant to City business.
If you wish to address the Council about an item on the Agenda, please raise your hand at the time the
Mayor invites audience comments on that item. Speakers may comment once per item for up to four
minutes. No speaker may allocate minutes to another person or group. A maximum of thirty minutes
will be permitted for public comments, and a maximum of twenty minutes per agenda item will be
allowed for public comments on all of the items except public hearings.
All matters listed under the Consent Agenda are considered to be routine in nature and will be enacted by
one motion. Unless otherwise specifically requested, there will be no separate discussion on these items.
1. Roll Call
2. Public Comments
3. Council Comments, General Announcements, and Proclamations
1. A Proclamation Declaring the Month of January as Human Trafficking Prevention
Month.
4. Public Hearings and Special Reports
1. Review and Acceptance of the FY 2025 Audited Annual Comprehensive Financial
Report and Other Supplemental Financial Reports
5. Consent Agenda
1. Approval of Minutes from the Regular City Council Meeting of January 13, 2026
2. Approval of Warrant 1529 for Period Ending 01/16/2026 in the amount of
$1,285,008.84
3. Resolution Authorizing the Mayor to Sign a Joint Funding Agreement for the
Engineering Costs Related to CIP OS-1901 for Phase II of the NW Trail from New Era
Road to East of Airport Road
4. Resolution Authorizing the Mayor to Accept Deeds From the Jackson County Trustee
Purchase and Bonnie Brae Residents Association
5. An Ordinance Amending the Carbondale Revised Code Establishing a Definition for
Fire Lanes on Privately-owned Streets, Drives, and Alleyways and the Enforcement of
No Parking.
6. Ordinance Authorizing a Budget Adjustment to Increase Support Services Division
Budget in the Amount of $30,000 for Additional City-Funded Housing Grants
6. General Business
1. Discussion Regarding Downtown Entertainment and Event Venue Name and
Resolution Naming the Downtown Entertainment and Events Plaza
2. A Resolution Authorizing Staff to Initiate a Text Amendment Relative to Uses in the
Retail Revitalization Overlay District and Other Commercial Districts
7. Executive Session
1. Executive Session to Discuss Collective Negotiating Matters Between the Public Body
and Its Employees or Their Representatives, or Deliberations Concerning Salary
Schedules for One or More Classes of Employees, and Pending or Imminent Litigation
as Permitted by 5 ILCS 120(c)(2) and (c)(11) of the Illinois Open Meetings Act
2. Return to Open Session
8. Adjournment
Packet
Carbondale City Council Meeting
Tuesday, January 27, 2026 - 6:00 PM
City Council Chambers, 200 South Illinois Avenue
Carbondale, Illinois 692901
Visitors are welcome to all meetings of the City Council. Please silence electronic devices before
entering. City Council meetings are deliberative sessions by members of the governing body. Civility and
decorum are expected and required at all times.
The public may address the Council on a matter not covered by the printed Agenda during the Public
Comments agenda item; comments and concerns should pertain only to matters relevant to City business.
If you wish to address the Council about an item on the Agenda, please raise your hand at the time the
Mayor invites audience comments on that item. Speakers may comment once per item for up to four
minutes. No speaker may allocate minutes to another person or group. A maximum of thirty minutes
will be permitted for public comments, and a maximum of twenty minutes per agenda item will be
allowed for public comments on all of the items except public hearings.
All matters listed under the Consent Agenda are considered to be routine in nature and will be enacted by
one motion. Unless otherwise specifically requested, there will be no separate discussion on these items.
1. Roll Call
2. Public Comments
3. Council Comments, General Announcements, and Proclamations
1. A Proclamation Declaring the Month of January as Human Trafficking Prevention
Month.
4. Public Hearings and Special Reports
1. Review and Acceptance of the FY 2025 Audited Annual Comprehensive Financial
Report and Other Supplemental Financial Reports
5. Consent Agenda
1. Approval of Minutes from the Regular City Council Meeting of January 13, 2026
2. Approval of Warrant 1529 for Period Ending 01/16/2026 in the amount of
$1,285,008.84
3. Resolution Authorizing the Mayor to Sign a Joint Funding Agreement for the
Engineering Costs Related to CIP OS-1901 for Phase II of the NW Trail from New Era
Road to East of Airport Road
4. Resolution Authorizing the Mayor to Accept Deeds From the Jackson County Trustee
Purchase and Bonnie Brae Residents Association
5. An Ordinance Amending the Carbondale Revised Code Establishing a Definition for
Fire Lanes on Privately-owned Streets, Drives, and Alleyways and the Enforcement of
No Parking.
6. Ordinance Authorizing a Budget Adjustment to Increase Support Services Division
Budget in the Amount of $30,000 for Additional City-Funded Housing Grants
6. General Business
1. Discussion Regarding Downtown Entertainment and Event Venue Name and
Resolution Naming the Downtown Entertainment and Events Plaza
2. A Resolution Authorizing Staff to Initiate a Text Amendment Relative to Uses in the
Retail Revitalization Overlay District and Other Commercial Districts
7. Executive Session
1. Executive Session to Discuss Collective Negotiating Matters Between the Public Body
and Its Employees or Their Representatives, or Deliberations Concerning Salary
Schedules for One or More Classes of Employees, and Pending or Imminent Litigation
as Permitted by 5 ILCS 120(c)(2) and (c)(11) of the Illinois Open Meetings Act
2. Return to Open Session
8. Adjournment
Agenda Item Details
Meeting: January 27, 2026 - City Council Meeting
Category: Council Comments, General Announcements, and Proclamations
Subject: A Proclamation Declaring the Month of January as Human Trafficking Prevention
Month.
Type: Procedural
Recommended Action:
Goals: Goal 2: Establish programs/processes/networks to include diversity/inclusion/equity
and justice.
Originating Department: City Attorney
Background: WHEREAS, human trafficking remains a critical public health issue and a crime that preys on the
most vulnerable individuals within society; and
WHEREAS, despite the passage of the Trafficking Victims Protection Act over two decades ago, human trafficking
persists both globally and within every state in the United States, affecting an estimated 27.7 million individuals
worldwide; and
WHEREAS, addressing the human trafficking crisis requires a coordinated community response, involving
collaboration among local governments, law enforcement, social services, and community organizations;
NOW, THEREFORE, I, Carolin Harvey, Mayor of the City of Carbondale, Illinois, do hereby proclaim the month of
January 2026 as Human Trafficking Prevention Month.
Additional Information:
Attachments:
1. Proclamation Declaring January Human Trafficking Prevention Month 2027-01-21
Motion & Voting:
Motion by None, seconded by None.
Final Resolution: Motion
Yea: None
Nay: None
Agenda Item Details
Meeting: January 27, 2026 - City Council Meeting
Category: Public Hearings and Special Reports
Subject: Review and Acceptance of the FY 2025 Audited Annual Comprehensive Financial
Report and Other Supplemental Financial Reports
Type: Reports, Action
Recommended Action:
Goals: Goal 3: Demonstrate fiscal responsibility and transparency while providing high-quality
City services.
Originating Department: Finance
Background: The audited Annual Comprehensive Financial Report (ACFR) for the fiscal year ended April 30, 2025,
is submitted for review and acceptance by the City Council. The audit was performed by Kerber, Eck, & Braeckel
(KEB) CPAs of the Marion office.
The ACFR has been submitted to the Government Finance Officers Association (GFOA) for their review in
obtaining the Certificate of Achievement for Excellence in Financial Reporting award. The City has received this
award for the previous thirty-three fiscal years.
The primary financial statements for the Police Pension Fund and the Fire Pension Fund are included in the ACFR.
The 2025 ACFR is available for download from the Financial Overview section of the City's website.
Recommended Action: Accept and place on file the audited Annual Comprehensive Financial Report for the fiscal
year ended April 30, 2025.
Additional Information:
Attachments:
1. 25 City of Carbondale Audit
2. 25 Carbondale Board Presentation
Motion & Voting:
Motion by None, seconded by None.
Final Resolution: Motion
Yea: None
Nay: None
CITV OF CARBONDALE, ILLINOIS
ANNUAL COMPREHENSIVE FINANCIAL REPORT
FISCAL YEAR ENDED APRIL 30, 2025
CITY OF CARBONDALE, ILLINOIS
ANNUAL COMPREHENSIVE FINANCIAL REPORT
for the fiscal year ended
April 30, 2025
CARBONDALE
All Ways Open
Prepared by: Finance Department
CONTENTS
INTRODUCTORY SECTION
LETTER OF TRANSMITTAL ..................................................................................................... 7
CERTIFICATE OF ACHIEVEMENT FOR EXCELLENCE IN FINANCIAL REPORTING ......................... 14
PRINCIPAL OFFICERS AND OFFICIALS .................................................................................. 15
ORGANIZATIONAL CHART ................................................................................................... 16
FINANCIAL SECTION
INDEPENDENT AUDITORS' REPORT ..............................................................................17
MANAGEMENT'S DISCUSSION AND ANALYSIS ....................................................................... 21
BASIC FINANCIAL STATEMENTS:
GOVERNMENT-WIDE FINANCIAL STATEMENTS:
STATEMENT OF NET POSITION ................................................................................. 38
STATEMENT OF ACTIVITIES ...................................................................................... 40
FUND FINANCIAL STATEMENTS:
BALANCE SHEET- GOVERNMENTAL FUNDS ............................................................... 41
RECONCILIATION OF THE GOVERNMENTAL FUNDS BALANCE SHEET TO
THE STATEMENT OF NET POSITION ........................................................................ 42
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN
FUND BALANCES- GOVERNMENTAL FUNDS ............................................................. 43
RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE
STATEMENT OF ACTIVITIES .................................................................................... 44
STATEMENT OF NET POSITION - PROPRIETARY FUNDS .............................................. 45
RECONCILIATION OF THE STATEMENT OF NET POSITION - PROPRIETARY FUNDS
TO THE STATEMENT OF NET POSITION ................................................................... 46
STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN
NET POSITION - PROPRIETARY FUNDS ................................................................... 47
RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENSES AND CHANGES IN
NET POSITION OF PROPRIETARY FUNDS TO THE STATEMENT OF ACTIVITIES ........... 48
STATEMENT OF CASH FLOWS - PROPRIETARY FUNDS ................................................ 49
STATEMENT OF FIDUCIARY NET POSITION - FIDUCIARY FUNDS ................................... 50
STATEMENT OF CHANGES IN FIDUCIARY NET POSITION - FIDUCIARY FUNDS ................ 51
NOTES TO FINANCIAL STATEMENTS ................................................................................ 52
CONTENTS
REQUIRED SUPPLEMENTARY INFORMATION
MUL TIYEAR SCHEDULE OF CHANGES IN NET PENSION LIABILITY AND RELATED RATIOS
IM RF REGULAR PLAN .................................................................................................... 124
IM RF SLEP PLAN .......................................................................................................... 125
FIREFIGHTERS' PENSION PLAN ..................................................................................... 126
POLICE PENSION PLAN ................................................................................................. 127
MULTIYEAR SCHEDULE OF CONTRIBUTIONS
IM RF REGULAR AND SLEP PLAN ..................................................................................... 128
Fl RE AND POLICE PENSION PLAN .................................................................................. 130
MUL TIYEAR SCHEDULE OF CHANGES IN NET PENSION LIABILITY AND RELATED RATIOS
OTHER POSTEMPLOYMENT BENEFIT PLAN ......................................................................... 132
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCE - BUDGET AND ACTUAL - GENERAL FUND ................................................. 133
NOTES TO REQUIRED SUPPLEMENTARY INFORMATION ...................................................... 134
COMBINING AND INDIVIDUAL FUND STATEMENTS AND SCHEDULES
M.lµOR GOVERNMENTAL .FUNDS:
SCHEDULE OF DETAILED REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCES- BUDGET AND ACTUAL:
GENERAL FUND ..................................................................................................... 137
LOCAL IMPROVEMENT FUND .................................................................................. 144
NON MAJOR GOVERNMENTAL FUNDS:
COMBINING BALANCE SHEET- NONMAJOR GOVERNMENTAL FUNDS ................................ 146
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES - NONMAJOR GOVERNMENTAL FUNDS .............................. 147
SCHEDULES OF REVENUES, EXPENDITURES;AND CHANGES IN FUN.D
BALANCES - BUDGET AND ACTUAL:
TAX INCREMENT FUNDS ......................................................................................... 148
MOTOR FUEL TAX FUND ......................................................................................... 151
FOREIGN FIRE INSURANCE BOARD ......................................................................... 152
ENTERPRISE ZONE FEES FUND ............................................................................... 153
PACKAGE LIQUOR, FOOD AND BEVERAGE TAX FUND ................................................ 154
DEBT SERVICE FUND .............................................................................................. 155
CONTENTS
ENTERPRISE FUNDS:
STATEMENT OF NET POSITION BY FUND - NONMAJOR PROPRIETARY FUNDS ................... 157
STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN
NET POSITION BY FUND - NON MAJOR PROPRIETARY FUNDS ........................................ 158
STATEMENT OF CASH FLOWS - NONMAJOR PROPRIETARY FUNDS ....................••............. 159
SCHEDULES OF REVENUES, EXPENSES, AND CHANGES IN
NET POSITION - BUDGET AND ACTUAL
WATERWORKS AND SEWERAGE FUND ..................................................................... 160
PARKING SYSTEM OPERATIONS FUND .................................................................... 161
SOLID WASTE MANAGEMENT FUND .......................................................................•. 162
RENTAL PROPERTIES FUND ................................................................................... 163
INTERNAL SERVICE FUND .................................................................................................. 165
FIDUCIARY FUNDS:
STATEMENT OF FIDUCIARY NET POSITION - PENSION TRUST FUNDS ............................... 167
STATEMENT OF CHANGES IN FIDUCIARY NET POSITION - PENSION TRUST FUNDS ............ 168
DISCRETELY PRESENTED COMPONENT UNIT
STATEMENT QF REVENUES, EXPENDITURES, AND CHANGES IN FUND
BALANCES - BUDGET AND ACTUAL - PUBLIC LIBRARY FUND .......................................... 170
RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES
IN FUND BALANCES OF DISCRETELY PRESENTED COMPONENT UNITS TO THE
STATEMENT OF ACTIVITIES ........................................................................................ 171
CAPITAL ASSETS USED IN THE OPERATION OF GOVERNMENTAL FUNDS
SCHEDULE BY SOURCE .......................................................................................•............. 173
SCHEDULE BY FUNCTION AND ACTIVITY ......................................•...................................... 174
SCHEDULE OF CHANGES BY FUNCTION .AND ACTIVITY ........... ♦- ♦-
•••••••••••••••••••••••••••••••• 175
••••••••••••
STATISTICAL SECTION
NET POSITION BY COMPONENTS ....................................................................................... 177
CHANGES IN NET POSITION .............................................................................................. 178
FUND BALANCES, GOVERNMENTAL FUNDS ......................................................................... 180
CHANGES IN FUND BALANCES, GOVERNMENTAL FUNDS ...................................................... 181
GOVERNMENT-WIDE EXPENSES BY FUNCTION ......................................... 04 ......................... 182
GOVERNMENT-WIDE REVENUES ........................................................................................ 183
GENERAL GOVERNMENTAL EXPENDITURES BY FUNCTION - TOTAL PRIMARY GOVERNMENT •. 184
GENERAL GOVERNMENTAL EXPENDITURES BY FUNCTION - TOTAL REPORTING ENTITY ......... 185
GENERAL GOVERNMENTAL REVENUES BY SOURCE - TOTAL PRIMARY GOVERNMENT ............. 186
GENERAL GOVERNMENTAL REVENUES BY SOURCE-TOTAL REPORTING ENTITY ................... 187
TAXABLE SALES BY CATEGORY- MUNICIPAL TAX ................................................................. 188
CONTENTS
TAXABLE SALES BY CATEGORY - HOME RULE ...................................................................... 189
DIRECT AND OVERLAPPING SALES TAX RATES .........•.......................................................... 190
ASSESSED AND ESTIMATED ACTUAL VALUE OF TAXABLE PROPERTY •..................................• 191
PROPERTY TAX RATES PER $100 OF EQUALIZED ASSESSED VALUATION -ALL OVERLAPPING
GOVERNMENTS ............................................................................................................. 192
PROPERTY TAX LEVIES AND COLLECTIONS .............•..•.••..••...•.•........................•..........•.•..... 194
SPECIAL ASSESSMENTS BILLINGS AND COLLECTIONS .•.•...•••.•.•..••..•...........•.............••...•..... 195
RATIO OF GENERAL BONDED DEBT OUTSTANDING TO TAXABLE VALUE OF PROPERTY
AND PER CAPITA ............................................................................................................ 196
RATIO OF OUTSTANDING DEBT BY TYPE TO PERSONAL INCOME AND NET DEBT PER CAPITA .. 197
RATIO OF ANNUAL DEBT SERVICE EXPENDITURES FOR GENERAL BONDED
DEBT TO TOTAL GENERAL GOVERNMENTAL EXPENDITURES ....••...•..••..••............................ 198
COMPUTATION OF DIRECT AND OVERLAPPING BONDED DEBT- GENERAL
OBLIGATION BONDS ...................................................................................................... 199
SCHEDULE OF LEGAL DEBT MARGIN .................................•.......•......................................... 200
DEMOGRAPHIC AND ECONOMIC STATISTICS ..•........•..•••..•.......•.•.•..•.....••............................. 201
PRINCIPAL EMPLOYERS .................................................................................................... 202
PROPERTY VALUE AND CONSTRUCTION ..............................................•.••..•......•..•.....•...•.... 203
FULL-TIME EQUIVALENT CITY G.OVERNMENT EMPLOYEES BY FUNCTIONS/PROGRAMS .•.•...... 204
OPERATING INDICATORS BY FUNCTION/PROGRAM ...........................•..••.•.........•..........•..•.•. 205
CAPITAL ASSET STATISTICS BY FUNCTION/PROGRAM ......................................................... 206
MISCELLANEOUS STATISTICAL DATA •.•..•.........•..••..•••.•.•.•.•..•..•.••.•............•....••..•......•........ 207
FEDERAL FINANICAL ASSISTANCE
INDEPENDENT AUDITORS' REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING
AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS
PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS .....•..•.....•......... 210
INDEPENDENT AUDITORS' REP.ORT ON COMPLIANCE .FOR EACH MAJOR PROGRAM AND ON
INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY THE UNIFORM GUIDANCE .....•.•.•..•• 212
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS .............................••....•.....•.........•.•.•.. 215
NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS .................................... 216
SCHEDULE OF FINDINGS AND QUESTIONED COSTS ............................................................. 217
SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS ............................................................... 221
ADDITIONAL REPORT INFORMATION
CONSOLIDATED VEAR-END FINANCIAL REPORT (CVEFR) ..................................................... 223
200 S. Illinois Avenue
P.O. Box 2047
Carbondale, IL 62902-2047
CARBONDALE Phone (618) 549-5302
Fax (618) 457-3283
All Wr1p u11erl
www.explorecarbondale.com
November 24, 2025
The Honorable Mayor Carolin Harvey
Members ofthe City Council
Citizens and Businesses of the City of Carbondale
The Annual Comprehensive Financial Report (ACFR) of the City of Carbondale, Illinois, for the fiscal year
ended April 30th, 2025, is submitted herewith. This report provides a broad view of the City's financial
activities for the 2025 fiscal year and its financial position at April 30th, 2025. Illinois statutes require all
general purpose local governments to publish within six months of the close of each fiscal year or eight
months, if on extension, a complete set of financial statements presented in confonnance with accounting
principles generally accepted in the United States of America (GAAP) and audited in accordance with
Generally Accepted Auditing Standards by a finn of licensed certified public accountants.
Responsibility for the accuracy of the data and the completeness and fairness of the presentation, which
includes all disclosures based upon a comprehensive framework of internal control that bas been established
for this purpose, rests with the management of the City of Carbondale. Because the cost of internal controls
should not exceed anticipated benefits, the objective is to provide reasonable, rather than absolute,
assurance that the financial statements are free from any material misstatements. To the best of our
knowledge, the enclosed data is accurate in all material respects and is reported in a manner designed to
present fairly the financial position and results of operations of the City of Carbondale. All disclosures
necessary to enable the reader to gain an w1derstanding of the City of Carbondale's financial condition and
activities have been included within the annual comprehensive financial report.
As a recipient of various federal and state financial assistance programs, the City of Carbondale may be
required under the Unifonn Guidance Audjt Requirements, to have an annual audit of certain major federal
grant programs perfonned if we meet specified criteria. The City met those criteria this year with its receipt
of federal funds from the US Department of Transportation (DOT) National Infrastructure Investments
grant which had a portion passed through the Illinois DOT and the expenditure of a portion of the COVID
- American Rescue Plan Act monies from Department of the Treasury. Details are included in the Federal
Financial Assistance section.
GMP requires that management provide a narrative introduction, overview, and analysis to accompany
the basic financial statements in the fonn of Management's Discussion and Analysis (MD&A). This letter
of transmittal is designed to complement MD&A and should be read in conjunction with it. The City's
MD&A can be found immediately following the independent auditors' report.
Profile of the City of Carbondale
The City of Carbondale was platted in 1852 and incorporated August 23, 1873. The City operates under the
council-manager form of government and has home rule powers as established by the State of Illinois
Constitution. Policy-making and legislative authority are vested in the City Council, which consists of a
Mayor and six Council members. The City Council is elected at-large on a non-partisan basis. The Mayor
and Council members are elected to four-year staggered terms with elections being held every two years.
The City Manager, appointed by the City Council, is responsible for carrying out the policies and ordinances
adopted by the City Council, for overseeing the day-to-day operations of the government, and for appointing
the department directors.
The City of Carbondale is in Jackson County, which is located in Southern Illinois, approximately 90 miles
southeast of St. Louis, Missouri and 60 miles north of the confluence of the Mississippi and Ohio Rivers.
It encompasses approximately 17.40 square miles and serves a population of 22,223.
The City provides a full range of services including public safety through its Police and Fire Departments.
The Development Services Department provides commercial and residential building inspections, site
planning, zoning enforcement, housing improvement and historic preservation services. The Public Works
Department provides services including street maintenance and reconstruction, traffic markings, signal
maintenance, sidewalk and storm sewer maintenance and reconstruction, cemetery maintenance, tree
planting, and green area maintenance. The Parks and Recreation Department provides for maintenance,
operations, and recreational programing for eight City-owned parks. Social and human service programs,
administration of programs and contracts with community organizations, and coordination with
community, regional and state agencies for effective delivery of services are the responsibility of the
General Government Department. The City also operates several enterprise funds managed by the Public
Works Department that include water and sanitary sewer services, solid waste collection and recycling
services, and rental properties. Public parking system operations are managed by the Finance Department.
In addition to the above activities and services, the City has financial accountability for the Fire and Police
Pension Funds.
The Carbondale Public Library is a component unit and is discretely presented in a separate column in the
combined financial statements to emphasize that it is legally separate from the primary government and to
differentiate its financial position, results of operations and cash flows from those of the primary
government.
The Carbondale Park District, Carbondale Township, Carbondale Mosquito Abatement District and all
school districts are legally separate entities that do not meet the financial accountability criteria, and
accordingly, are excluded from the annual comprehensive financial report.
Accounting System and Budgeting
The accounts of the City are organized on the basis of funds, each of which is considered a separate
accounting entity. The operations of each fund are accounted for with a separate set of self-balancing
accounts that comprise its assets, liabilities, fund balances, revenues and expenditures. Resources are
allocated to individual funds based upon the purposes for which the funds are to be spent and the means by
which the spending activities are controlled.
The City's accounting records are generally maintained on the modified accrual basis of accounting. Under
the modified accrual basis of accounting, revenues are recorded when measurable and available to liquidate
obligations of the current period. Expenditures are recorded when a liability is incurred that is expected to
draw upon current financial resources. After the end of the fiscal year, the City's management makes certain
adjustments to the accounting records to permit the preparation of certain financial statements on the accrual
basis of accounting to comply with generally accepted accounting principles. Under the accrual basis of
accounting, revenues are recorded when earned and expenses are recorded when incurred.
The annual budget serves as the foundation of the City of Carbondale's financial planning and control. All
departments of the City are required to submit requests for appropriation to the City Manager on or before
February 28 th each year. The City Manager uses these requests as the starting point for developing a
proposed budget. The City Manager then presents this proposed budget to the City Council for review prior
to March 31 st. The City Council is required to hold public hearings on the proposed budget and to adopt a
final budget by no later than April 30th , the close of the City's Fiscal Year. The appropriated budget is
prepared by fund and department (e.g., General Fund & Police Department). The City Manager may make
transfers of appropriations within a department whereas transfers of appropriations between departments
require the approval of the City Council. Budget-to-actual comparisons are provided in this report for each
individual fund for which an appropriated annual budget has been adopted. For the general fund, this
comparison is presented on page 133 as part of the basic financial statements for the governmental funds.
For governmental funds other than the general fund with appropriated annual budgets; this comparison is
presented in the governmental fund subsection of this report, which starts on page 148. For enterprise funds
with appropriated annual budgets, this comparison is presented in the enterprise fund subsection of the
report, which starts on page 160.
Factors Affecting Financial Condition
The information presented in the financial statements is perhaps best understood when it is considered from
the broader perspective of the specific environment within which the City of Carbondale operates.
Carbondale is the major retail trade, tourism, cultural, medical, and educational center of Illinois' southern
sixteen counties. The community is surrounded by the Shawnee National Forest, the Crab Orchard National
Wildlife Refuge, and Giant City State Park. Carbondale is the home of Southern Illinois University (SIU)
and the Southern Illinois Healthcare (SIH) System. The corporate offices of SIH, Memorial Hospital of
Carbondale, and the Center for Medical Arts are the three largest entities within the SIH system. SIU and
SIH boost the local economy and provide a stable economic environment. In addition, the Carbondale-
Marion metropolitan statistical area (MSA) is well-diversified with several medium-sized businesses and
institutions which provide a diverse and stable employment base. These include NeuroRestorative, Prairie
Farms, Centerstone, Compaq, Intertape Polymer Group, Centene Corporation, and IL Department of
Transportation. The MSA also contains many smaller sized companies which have served to insulate the
regional economy from severe economic swings.
Carbondale, located at the intersection of Illinois Route 13 and US Highway 51, is a regional transportation
center. Amtrak, with two daily round-trip trains to Chicago and one daily round-trip train between Chicago
and New Orleans, has a combined average of over 150 daily passengers
There are multiple shopping areas within Carbondale which serve as a regional retail center. One enclosed
mall and three shopping centers account for approximately 1.1 million square feet of retail space. The area
enjoys the presence of several major national retailers such as Lowe's, Dick's Sporting Goods, Kroger,
Petco, Walmart, Kohl's, Old Navy, and Barnes & Noble Bookstore.
Three of the City's major revenue sources, sales taxes, utility taxes, and intergovernmental revenues, rely
on this local economic stability and are important in keeping Carbondale financially sound. The City's
unemployment rate of 5.9 percent is higher than rates in Jackson County (4.6 percent), the State of Illinois
(5.1 percent), and the nation (4.1 percent) as of December 31, 2024, yet the local economy has historically
demonstrated resilience and stability. Local unemployment numbers remain higher than that of the
nationwide average due to the regional reliance on service sector employment. Current post-pandemic
employment numbers are still mirroring the nationwide trends in service industry employment.
Per Capita Personal Income is $23,849, down from $24,038 in FY2024. Median Household Income is
$29,670, up from $27,360 in FY 2024. These figures are lower than state-wide or national figures because
the student population adds population with little or no income. The median price of a home is $124,800,
down from $124,900 in FY 2024.
For the Fiscal Year ended April 30, 2025, retail sales.activity leveled off from prior years with Sales Tax
increasing 4.4% ($272,669) and Home Rule Tax increasing 2.3% ($225,012), due in large part to inflation
increasing on the cost of goods. The discrepancy in the two taxes highlights the rise in costs related to goods
not subject to the Home Rule sales tax such as non-prepared foods, medicine, and licensed vehicles. Student
enrollment has increased recently and is a sign of hope for future years, but additional population and
employment opportunities remain a need for long-term stability and success. Additionally, the State's
ongoing fiscal problems continue to result in municipalities being asked to contribute more to resolve larger
State budgetary problems. These factors threaten the City's ability to predict future revenue while also
imposing additional budget constraints. Voters overwhelmingly supported the November 2022 referendum
and Carbondale remains a Home Rule unit of government. By maintaining home rule status the City is able
to pass ordinances solidifying future revenues.
Long Term Financial Planning
The City revised its purchasing manual in January 2013 and initiated a purchasing card (p-card) program.
The purchasing manual and purchasing program are reviewed frequently and updates / revisions are made
accordingly.
Following the directives of the City Council, staff continues to analyze its own utility consumption and
make the necessary adjustments in order to be both fiscally responsible and environmentally sustainable.
Lighting and HV AC controls have been upgraded and have helped improve energy consumption at the
Northwest and Southeast Wastewater Treatment Plants, Water Treatment Plant and City Hall/Civic Center.
During Fiscal Year 2022, solar power was installed at the Southeast Wastewater Treatment Plant, Public
Safety Center, and City Hall/Civic Center facilities. The installation has helped offset increasing energy
costs as well as reinforce the municipality's commitment to the environment. City staff continues to explore
opportunities to integrate renewable energy power at City facilities. Currently, staff is exploring additional
options to integrate renewable energy into city facilities to reduce long-term energy costs.
The City Council created two Tax Increment Financing (TIF) districts in December 2012. There are
currently 14 active TIF agreements in TIF #2. The total EAV for tax year 2023, in TIF #2 is currently
$33,365,157, an increase of $10,830,306 over the base EAV.
During the FY 2017 budget creation process, the City Council identified areas where possible adjustments
could be made to increase revenues. City Staff analyzed the historical home rule sales tax. This resulted in
the City Council implementing targeted sales taxes on Food and Beverage, packaged liquor and increasing
the per gallon municipal gas tax. These increases in tax are reflected in the special revenue fund and are
earmarked for capital improvement projects and public safety pension funding.
In March of 2022, the City of Carbondale issued general obligation bonds totaling $40,585,000 to increase
the funding of its outstanding public safety pension obligation to near 100%. The pension obligation had
been steadily increasing with its 6.75% actuarial rate of return and the municipality was able to lower that
interest rate to the 3. 71 % bonds. Interest savings are estimated to be near $10. 8 million over the life of the
bonds.
Financial Policies
The City has established several specific policies to guide its financial operations. Those policies relate to
the following areas:
Accounting and Financial Reporting:
• Issue an Annual Comprehensive Financial Report within six months of the end of each
fiscal year that complies with the generally accepted accounting principles.
Capitalize vehicles, machinery, furniture and equipment with an acquisition cost of $5,000
or more.
Budgetary and Revenue Management:
• Maintain a diversified revenue structure.
• It shall be the intent of the City to maintain a fund balance in the general fund of at least
three months of the current year's sales, service and utilities taxes plus intergovernmental
revenues sales tax revenues.
• Limit the time period during which debt is outstanding to not greater than the useful life of
the asset financed by the debt.
• Sell bonds through competitive, rather than negotiated, sales whenever possible.
• To provide assistance in debt issuances, the City will select a financial advisor and/or
investment banker and bond counsel on a competitive basis. These advisors will be retained
for several years to provide continuity and allow these professionals to develop an
understanding of the City's needs.
• The City will follow a policy of full disclosure on every financial report and bond
prospectus (Official Statement), voluntarily following disclosure guidelines provided by
the Governmental Finance Officers Association unless the cost of compliance with the
higher standard is unreasonable.
• Place all investment securities with a third-party custodian for safekeeping.
Cash Management & Investments
• Investments of the City of Carbondale shall be limited to investments that mature within 3
years of the time of purchase.
• Require that all bank deposits in excess of the FDIC coverage be collateralized with an
irrevocable letter of credit.
• Obtain competitive quotes for purchases in excess of $5,000 and below $10,000.
• Conduct a formal competitive bidding process for purchases in excess of $10,000.
• Obtain City Council approval of all purchases in excess of $20,000.
Major Initiatives
The City provides for long range capital improvement projects through a 5-Year Capital Investment
Program. A number of significant projects were substantially or entirely completed in FY 2025 including:
• S Glenview Drive Watermain Replacement ($1.3 Million)
• Giant City Rd Mill & Fill Walnut to Meadowbrook ($0.9 Million)
• S Normal Avenue Watermain Replacement ($.5 Million)
• N Wall Street Road Improvements ($0.4 Million)
• Bridge Maintenance & Rehabilitation Program ($0.3 Million)
Projects initiated for FY 2025 include:
• Grand Avenue HSIP ($0.07 Million)
Projects in which a significant amount of the work was completed in FY 2025 include:
• Multimodal Transportation Center ($9.5 Million)
• Permanent Stage for Washington St Area ($1.8 Million)
• S Glenview Drive Watermain Replacement ($1.3 Million)
• Giant City Rd Mill & Fill ($0.8 Million)
• S Normal Avenue Watermain Replacement ($0.4 Million)
Awards and Acknowledgments
The Government Finance Officers Association of the United States and Canada (GFOA) awarded a
Certificate of Achievement for Excellence in Financial Reporting to the City of Carbondale for its Annual
Comprehensive Financial Report (ACFR) for the Fiscal Year ended April 30, 2024. This was the thirty-
third consecutive year that the City government has achieved this prestigious award. In order to be awarded
a Certificate of Achievement, a government must publish an easily readable and efficiently organized
ACFR. This report satisfied both GAAP and applicable legal requirements.
A Certificate of Achievement is valid for a period of one year only. We believe that our current ACFR
continues to meet the Certificate of Achievement Program's requirements and we are submitting it to the
GFOA to detennine its eligibility for another certificate.
In addition, the City government also received the GFOA ' s 2025 Distinguished Budget Presentation Award
for its annual budget document for the Fiscal Year Ending April 30, 2025. This was the thirty-eighth year
the City has received this award. In order to qualify for the Distinguished Budget Presentation Award, the
government' s budget document was judged to be proficient in several categories, including as a policy
document, a financial plan, an operations guide, and a communications device.
The preparation of this report would not have been possible without the efficient and dedicated services of
the entire staffof the Finance Department as well as Kerber, Eck and Braeckel LLP, our auditors. We would
like to express our appreciation to all members of the department who assisted and contributed to the
preparation of this report. Acknowledgment is also made for the helpful suggestions and statistical data
received from other departments in the City. Credit also must be given to the Mayor and the City Cow1cil
for their unfailing support for maintaining the highest standards of professionalism in the management of
the City of Carbondale' s finances.
Respectfully submitted,
Jeffrey M. Davis Stan Reno
Finance Director/ City Manager
City Treasurer
Government Finance Officers Association
Certificate of
Achievement
for Excellence
in Financial
Reporting
Presented to
City of Carbondale
Illinois
For its Annual Comprehensive
Financial Report
For the Fiscal Year Ended
April 30, 2024
Executive Director/CEO
City of Carbondale
Annual Comprehensive Financial Report
May 1, 2024 - April 30, 2025
CARBONDALE
A I Ways Open
Officials Elected:
Carolin Harvey - Mayor
JeffDoherty - Councilmember Adam Loos - Councilmember
LaCaje Hill - Councilmember Nancy Maxwell - Councilmember
Clare Killman - Councilmember Ginger Rye-Sanders- Councilmember
Staff Appointed:
Stan Reno - City Manager Jennifer Sorrell - City Clerk
Jeff Davis - Finance Director Tara Brown - Director of Human Resources
Jamie Snyder - City Attorney John Lenzini - Community Dev. Manager
Rob Miller - Fire Chief Robert Hardin-Director ofOperations
Anthony Williams - Acting Chief of Police Tony Harrison - Director of Utilities
Jennifer Robertson - Library Director
Lit_ of arhonditlL
Organizational Chart
i( , 1"111 I ivi Cetlter
Citizens of Carbondale
Elect ;;1111 \ wth l/111111/1 I , •1,·1 111~·
I ,1,/11,1 d,1/i /11111111
Mayor & Six City
Councilmembers
Library Board of Boards and
City Manager Appoints
Trustees Commissions
Police Human Legal Public Works/
Civic Center City Clerk
Department Resources Department Operations
Pol ice Community Public Works/ Engineering
Fire Department
Protection Development Uti lities &Admin.
Finance Economic Fire Development Waterworks Refuse&
Department Development Protection Management & Sewerage Recycling
Services
ounsm
Financial Emergency Building& Street
Special
Management Management Neighborhood Enterprise Maintenance
Services Operations
lnforrnation Public Equipment
Systems Relations Maintenance
Special Programs 1 - - - - - '
Enterprise
SIMMS
Operations Parks &
Recreation
CARBONDALE Building
, II Maintenance
Cemeteries
Municipal
Rental Prop.
Forestry
Kerber, Eck& Braecl<el LLP P 61 8 ,993 .8724
3401 Offi ce Park Drive F 618 .993.1903
keb Marion, IL62959
Independent Auditors' Report
City Council
City of Carbondale, Illinois
Report on the Audit of the Financial Statements
Opinions
We have audited the financial statements of the governmental activities, the business-type activities, the
aggregate discretely presented component units, each major fund, and the aggregate remaining fund
information of the City of Carbondale, Illinois (the City) as of and for the year ended April 30, 2025, and the
related notes to the financial statements, which collectively comprise the City's basic financial statements
as listed in the table of contents.
In our opinion, the accompanying financial statements present fairly, in all material respects, the
respective financial position of the governmental activities, the business-type activities, the aggregate
discretely presented component units, each major fund, and the aggregate remainingfund information of
the City of Carbondale, Illinois, as of April 30, 2025, and the respective changes in financial position, and,
where applicable, cash flows thereof for the year then ended in accordance with accounting principles
generally accepted in the United States ofAmerica.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of
America (GAAS) and the standards applicable to financial audits contained in Government Auditing
Standards, issued by the Comptroller General of the United States. Our responsibilities under those
standards are further described in the Auditors' Responsibilities for the Audit of the Financial Statements
section of our report. We are required to be independent of the City, and to meet our other ethical
responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe
that the audit evidence we have obtained-is sufficient and appropriate to provide a basis for our-audit
opinions.
Responsibilities of Management for the Financial Statements
Management is responsible for the preparation and fair presentation of the financial statements in
accordance with accounting principles generally accepted in the United States of America, and for the
design, implementation, and maintenance of internal control relevant to the preparation and fair
presentation of financial statements that are free from material misstatement, whether due to fraud or
error.
In preparing the financial statements, management is required to evaluate whether there are conditions
or events, considered in the aggregate, that raise substantial doubt about the City's ability to continue as
a going concern for twelve months beyond the financial statement date, including any currently known
information that may raise substantial doubt shortly thereafter.
kebcpa.com . .
Auditors' Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are
free from material misstatement, whether due to fraud or error, and to issue an auditors' report that
includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance
and therefore is not a guarantee that an audit conducted in accordance with GMS and Government
Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a
material misstatement resulting from fraud is higher than for one resulting from error, as fraud may
involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
Misstatements are considered material if there is a substantial likelihood that, individually or in the
aggregate, they would influence the judgment made by a reasonable user based on the financial
statements.
In performing an audit in accordance with GAAS and Government Auditing Standards, we:
• Exercise professional judgment and maintain professional skepticism throughout the audit.
• Identify and assess the risks of material misstatement of the financial statements, whether due to
fraud or error, and design and perform audit procedures responsive to those risks. Such
procedures include examining, on a test basis, evidence regarding the amounts and disclosures in
the financial statements.
• Obtain an understanding of internal control relevant to the audit in order to design audit
procedures that are appropriate in the circumstances, but not for the purpose of expressing an
opinion on the effectiveness of the City's internal control. Accordingly, no such opinion is
expressed.
• Evaluate the appropriateness of accounting policies used and the reasonableness of significant
accounting estimates made by management, as well as evaluate the overall presentation of the
financial statements.
• Conclude whether, in our judgment, there are conditions or events, considered in the aggregate,
that raise substantial doubt about the City's ability to continue as a going concern for a
reasonable period oftime.
We are required to communicate with those charged with governance regarding, among other matters,
the planned scope and timing of the audit, significant audit findings, and certain internal control-related
matters that we identified during the audit.
18
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the
management's discussion and analysis on pages 21 through 37, budgetary comparison information
on pages 133 through 135 and 137 through 144, and the retirement plans schedules of changes in net
pension liability and related ratios, and schedules of contributions on pages 124 through 132 be
presented to supplement the basic financial statements. Such information is the responsibility of
management and, although not a part of the basic financial statements, is required by the Governmental
Accounting Standards Boa rd, who considers itto be an essential part offinancial reporting for placing the
basic financial statements in an appropriate operational, economic, or historical context. We have
applied certain limited procedures to the required supplementary information in accordance with
auditing standards generally accepted in the United States of America, which consisted of inquiries of
management about the methods of preparing the information and comparing the information for
consistency with management's responses to our inquiries, the basic financial statements, and other
knowledge we obtained during our audit of the basic financial statements. We do not express an
opinion or provide any assurance on the information because the limited procedures do not provide
us with sufficient evidence to express an opinion or provide any assurance.
Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that
collectively comprise the City of Carbondale, Illinois' basic financial statements. The combining and
individual non major fund financial statements and schedules on pages 146 through 155, capital assets
used in the operation of governmental funds on pages 173 through 175 are presented for purposes of
additional analysis and are not a required part of the basic financial statements. The schedule of
expenditures of federal awards on page 215 is presented for purposes of additional analysis as required
by Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost
Principles, and Audit Requirements for Federal Awards, and is not a required part of the basic financial
statements. The Consolidated Year-End Financial Report (CVEFR) beginning on page 223, is presented
for the purposes of additional analysis as required by the Illinois Grant Accountability and
Transparency Act (GATA) and is not a required part of the financial statements.
The combining and individual nonmajor fund financial statements and schedules, the schedule of
expenditures of federal awards, the capital assets used in the operation of.the governmental funds,
and consolidated year-end financial report (CV FER) are the responsibility of management and were
derived from and relate directly to the underlying accounting and other records used to prepare
the basic financial statements. Such information has been subjected to the auditing procedures
applied in the audit of the basic financial statements and certain additional procedures, including
comparing and reconciling such information directly to the underlying accounting and other records
used to prepare the basic financial statements orto the basic financial statements themselves, and other
additional procedures in accord anee with auditing standards generally accepted in the United States
of America. In our opinion, the combining and individual non major fund financial statements, the
schedule of expenditures of federal awards, the capital assets used in the operation of the
governmental funds, and consolidated year-end financial report (CVEFR) are fairly stated in all material
respects in relation to the basic financial statements as a whole.
19
Management is responsible for the other information included in the annual comprehensive financial
report. The other information comprises the introductory and statistical sections but does not include
the basic financial statements and our auditors' report thereon. Our opinions on the basic financial
statements do not cover the other information, and we do not express an opinion or any form of
assurance thereon.
In connection with our audit of the basic financial statements, our responsibility is to read the other
information and consider whether a material inconsistency exists between the other information and
the basic financial statements, or the other information otherwise appears to be materially misstated.
If, based on the work performed, we conclude that an uncorrected materia I misstatement of the other
information exists, we are required to describe it in our report.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated November 24,
2025 on our consideration of the City's internal control over financial reporting and on our tests of its
compliance with certain provisions of laws, regulations, contracts, and grant agreements and other
matters. The purpose of that report is solely to describe the scope of our testing of internal control over
financial reporting and compliance and the results of that testing, and not to provide an opinion on the
effectiveness of the City's internal control over financial reporting or on compliance. That report is an
integral part of an audit performed in accordance with Government Auditing Standards in considering the
City's internal control over financial reporting and compliance.
K~ e d . . < ~ J..L f'
1
Marion, Illinois
November 24, 2025
20
City of Carbondale, Illinois
Management's Discussion and Analysis
April 30, 2025
The City of Carbondale's (the City) Management's Discussion and Analysis is designed to (1) assist the
reader in focusing on significant financial issues, (2) provide an overview of the City's financial activity,
(3) identify changes in the City's financial position (its ability to address the next and subsequent years'
challenges), (4) identify any material deviations from the financial plan (the approved budget), and (5)
identify individual fund issues or concerns.
Since the Management's Discussion and Analysis (MD&A) is designed to focus on the prior fiscal year's
activities, resulting changes, and currently known facts, we recommend that readers consider the financial
information presented here in conjunction with additional information we have furnished in our Transmittal
Letter (beginning on page 7) and the City's Financial Statements (beginning on page 38).
Using the Financial Section of this Comprehensive Annual Financial Report
The financial statements focus on both the City as a whole (government-wide) and on the major individual
funds. Both perspectives (government-wide and major fund) allow the user to address relevant questions,
broaden a basis for comparison (year to year or government to government), and enhance the City's
accountability.
Government-Wide Financial Statements
The government-wide financial statements (see pages 38-39) are designed to be corporate-like in that all
governmental and business-type activities are consolidated into columns which add to a total for the Primary
Government. The City has a legally separate unit, the Carbondale Public Library, for which the City is
financially accountable. Financial information for the component unit is reported in a separate column from
the financial information presented for the primary government itself. The focus of the Statement of Net
Position (the "Unrestricted Net Position") is designed to be similar to bottom line results for the City and
its Governmental and Business Type Activities. This Statement combines and consolidates the
Governmental Fund's current financial resources (short-term spendable resources) with capital assets and
long term obligation_s using the accrual basi~ of accounting and ecop.omic resources measur_ement focus.
Over time, increases or decreases in the net position may serve as a useful parameter to determine whether
the financial position of the City is improving or deteriorating.
The Statement of Activities (see page 40) is focused on both the gross and net cost of various activities
(including Governmental and Business-Type), which are supported by the government's general taxes and
other resources. This is intended to summarize and simplify the user's analysis of the cost of various
governmental services and/or subsidy to various business-type activities.
The Governmental Activities reflect the City's basic services including police, fire, development and
community services, public works and administration. Shared state sales, local service and utility taxes, and
shared state income taxes finance the majority of these services.
The Business-Type Activities reflect private sector type operations ( water, sewer, refuse and recycling,
rental properties and parking operations), where the fee for service typically covers all or most of the cost
of operation.
21
City of Carbondale, Illinois
Management's Discussion and Analysis
April 30, 2025
Fund Financial Statements
Traditional users of governmental financial statements will find the Fund Financial Statements (pages 41-
51) presentation more familiar. The focus is on major funds rather than fund types.
The Government's Major Fund (see pages 41-44) presentation is organized on a sources and uses of liquid
resources basis. This is the manner in which the financial plan (the budget) is typically developed. The flow
and availability of liquid resources is a clear and appropriate focus of any analysis of a government. Funds
are established for various purposes and the Fund Financial Statement allows the demonstration of sources
and uses and/or budgeting compliance associated therewith.
The Fund Financial Statements also allow the government to address its Fiduciary Funds (Police Pension
and Firefighters Pension Funds). While these funds represent trust responsibilities of the government, these
assets are restricted in purpose and do not represent discretionary assets of the government. Therefore, these
assets are not presented as part of the Government-Wide Financial Statements.
While the total column on the Business-Type Fund Financial Statements (see pages 45-48) is the same as
the Business-Type column at the Government-Wide Financial Statement except for the Internal Service
Fund allocation, the Governmental. Major Funds total column requires a reconciliation because of the
different measurement focus (current financial resources versus total economic resources) which is
reflected on the page following each statement (see pages 41-48). The flow of current resources will reflect
bond proceeds and inter-fund transfers as other financial sources, as well as capital expenditures, and bond
principal payments as expenditures. The reconciliation will eliminate these transactions and incorporate the
capital assets and long-term obligation (bonds and others) into the Governmental Activities column (in the
Government-Wide Statements).
Infrastructure Assets
Prior to the !!,dvent of GASB Statem~nt No. 34, a governmenf s largest group ofasset~ (infrastructure-roads,
bridges, sidewalks, storm sewers, etc.) were not reported nor depreciated in governmental financial
statements. This statement requires that these assets be valued and reported within the Governmental
Activities column of the Government-Wide Statements. Additionally, the government must elect to either
( 1) depreciate these assets over their estimated useful lives or (2) develop a system of asset management
designed to maintain the service delivery potential to near perpetuity.
If the government develops the asset management system (the modified approach) which periodically (at
least every third year), by category, measures and demonstrates its maintenance oflocally established levels
of service standards, the government may record its cost of maintenance in lieu of depreciation.
The City of Carbondale has chosen to depreciate assets over their useful lives. If a road project is considered
maintenance - a recurring cost that does not extend the road's original useful life or expand its capacity -
the cost of the project will be an outright expense. An "overlay" of a road will be considered maintenance
whereas a "rebuild" of a road will be capitalized.
22
City of Carbondale, Illinois
Management's Discussion and Analysis
April 30, 2025
Government-Wide Statement
Statement of Net Position
Total Primary Government net position increased by $11.6 million, or 13.7% from $84.1 million in Fiscal
Year 2024 (FY 2024) to $95.7 million in Fiscal Year 2025 (FY 2025). The following analysis will look at
net position and net expenses of governmental and business-type activities separately. Table 1 reflects the
condensed Statement of Net Position FY 2025 compared to FY 2024. Table 2 will focus on the changes in
net position of the governmental and business-type activities.
Table 1 - City of Carbondale's Statement of Net Position
As of April 30, 2025 (in millions)
Governmental Business-Type Total Primary Component
Activities Activities Government Unit
2024 2025 2024 2025 2024 2025 2024 2025
Current assets ·$ 31.l $ 27.8 $ 5.2 $ 3.0 $ 36.3 $ 30.8 $ 3.4 $ 3.7
Noncurrent assets
Capital Assets 70.6 84.0 59.6 59.7 130.2 143.7 0.3 0.3
Total assets $ 101.7 $ 111.8 $ 64.8 $ 62.7 $ 166.5 $ 174.5 $ 3.7 $ 4.0
Deferred Outflows of Resources $ 13.9 $ 10.l $ 1.3 $ 0.7 $ 15.l $ 10.8 $ 0.3 $ 0.2
Total Deferred Outflows $ 13.9 $ 10.l $ 1.3 $ 0.7 $ 15.l $ 10.8 $ 0.3 $ 0.2
Current liabilities $ 7.6 $ 7.5 $ 3.1 $ 2.6 $ 10.7 $ 10.l $ $
Noncurrent liabilities 71.9 66.6 3.9 3.3 75.8 69.9 0.2 0.2
Total Liabilities $ 79.5 $ 74.l $ • 7.0 $ 5.9 $ 86.5 "$ 80.0 $ 0.2 $ 0.2
Deferred Inflows of Resources $ 10.8 $ 9.7 $ $ $ 10.8 $ 9.7 $ $
Total Deferred Inflows $ 10.8 $ 9.7 $ $ $ 10.8 $ 9.7 $ $
Net Position:
Net Investment in Capital Assets $ 67.9 $ 81.l $ 55.6 $ 57.8 $ 123.5
$ 138.9 $ 0.3 $ 0.3
Restricted 6.3 6.9 6.3 6.9
Unrestricted (49.0) {49.8) 3.5 {0.3) (45.5) (50.1) 3.5 3.7
Total net position $ 25.1 $ 38.2 $ 59.l $ 57.5 $ 84.2 $ 95.7 $ 3.8 $ 4.0
(Note: Columns may not total due to rounding)
23
City of Carbondale, Illinois
Management's Discussion and Analysis
April 30, 2025
Normal Impacts
There are six basic (normal) transactions that will affect the comparability of the Statement of Net Position
summary presentation.
Net Results of Activities: which will impact (increase/decrease) current assets and unrestricted net
assets.
Borrowing for Capital: which will increase current assets and long-term debt.
Spending Borrowed Proceeds on New Capital: which will reduce current assets and increase capital
assets. There is a second impact, which is an increase in "investment in capital assets" and an
increase of "investment in capital assets, net ofrelated debt".
Spending of Non-borrowed Current Assets on New Capital: which will (a) reduce current assets
and increase capital assets and (b) will reduce unrestricted net assets and increase invested in capital
assets, net ofrelated debt.
Principal Payment .on Debt: which will (a) reduce current assets and reduce long-term debt and (b)
reduce unrestricted net assets and increase investment in capital assets, net of related debt.
Reduction of Capital Assets through Depreciation: which will reduce capital assets and investment
in capital assets, net of related debt.
Current Year Impacts - Overall Government Financial Position
The City's combined net position increased by $11.5 million, or 13.6% from $84.2 million in Fiscal Year
2024 (FY 2024) to $95.7 million in Fiscal Year 2025 (FY 2025). This change is the net result of an increase
of $13 .1 million and a decrease of $1.6 million in the net position of governmental activities and business-
type activities, respectively. Governmental Activities total assets and deferred outflows exceeded the total
liabilities and deferred inflows by $3 8.2 million or an increase of $13 .1 million net position from the
preceding year. This is due to an increase in total assets and deferred outflow of $6.3 million driven by an
increase in capital asset's "Construction of the Multi Modal Station", cash infusion from various grants,
offset by deferred outflows in IMRF and OPEB, with a decrease in total liabilities and deferred inflow of
$6.5 million from payments of general obligation bonds and a net reduction in pension and OPEB liability
of $5.4 million, and finally a reduction of deferred inflows on IMRF, OPEB and police and fire pension of
$1.1 million. Business-Type Activities total assets and deferred outflows exceeded the total liabilities and
deferred inflows by $57.6 million or a decrease of $1.5 million from the preceding year. This is mainly due
to a decrease of $2.1 million of current assets and liabilities of $1.1 million.
The City has combined net investment in capital assets as of April 30, 2025 totaled to $138.9 million,
representing 145% of the total net position or slightly lower than prior year's 146%. This year's increase in
capital assets of $13.5 million was due to increase in governmental activities on infrastructure and non-
depreciable capital assets in construction in progress. Since capital assets were used to provide services to
citizens, they were not available for future spending. Therefore, it should be noted that the resources used
to acquire these assets, although reported net of debt, must be provided by other resources since capital
assets cannot be used to liquidate these liabilities.
24
City of Carbondale, Illinois
Management's Discussion and Analysis
April 30, 2025
Changes in Net Position
See the table below showing revenues and expenditures for the current year:
Table 2 - City of Carbondale's Changes in Net Position as of April 30, 2025 (in millions)
Governmental Business-Type Total Primary
Activities Activities Government Component Unit
2024 2025 2024 2025 2024 2025 2024 2025
Revenues:
Program revenues:
Charges for services $ 1.2 $ 1.3 $ 10.1 $ 10.6 $ 11.3 $ 11.9 $ $
Operating Grants & Contributions 1.4 6.3 1.4 6.3 0,2 0.2
Capital Grants & Contributions 8.8 12.7 8.8 12.7
General revenues
Property taxes 2.2 2.4 2.2 2.4 1.2 1.2
Sales taxes 12.8 13.0 12.8 13.0
Service Taxes 2.1 1.9 2.1 1.9
Utility Taxes 1.6 1.6 1.6 1.6
Motor Fuel Taxes 1.6 1.7 1.6 1.7
Other taxes 1.3 1.0 1.3 1.0 0.1 0.1
Investment earnings 1.2 0.9 0.3 0.3 1.5 1.2 0.1 0.1
Intergovernmental Revenue 10.4 10.8 1.0 0.5 11.4 11.3
Federal subsidies for BAB interest
Miscellaneous 0.1 0.1
Total revenues $ 44.6 $ 53.7 $ 11.4 $ 11.5 $ 56.0 $ 65.2 $ 1.6 $ 1.7
Expenses:
General goyernment $ 3.3 $ 7.5 $ $ $ 3.3 $ 7.5 $ $
Public safety 9.9 20.6 9.9 20.6
Public works 1.5 4.7 1.5 4.7
Community development 1.6 6.4 1.6 6.4
Interest on long term debt 1.5 1.4 1.5 1.4
Waterworks and sewerage 6.4 11.4 6.4 11.4
Solid waste 0.8 1.2 0.8 1.2
Other programs 0.4 0.5 0.4 0.5 0.5 1.5
Total Expenses $ 17.8 $ 40.6 $ 7.7 $ 13.0 $ 25.5 $ 53.6 $ 0.5 $ 1.5
Change in net position 26.8 13.1 3.7 (1.6) 30.5 11.6 1.1 0.1
Net Position, beginning (1.7) 25.1 55.4 59.1 53.7 84.2 2.7 3.8
Net Position, end $ 25.1 $ 38.2 $ 59.1 $ 57.5 84.2 95.7 $ 3.8 $ 3.9
(Note: Columns may not total due to rounding)
25
City of Carbondale, Illinois
Management's Discussion and Analysis
April 30, 2025
Normal Impacts
There are nine basic impacts on revenues and expenses and are reflected below.
Revenues:
Economic condition: This can reflect a declining, stable or growing economic environment and has
a substantial impact on state income, sales and utility tax revenue as well as public spending habits
for building permits, elective user fees and volumes of consumption.
Global Pandemic: The COVID-19 pandemic which began in FY 2020 caused a global upheaval
that endured for months. The City's revenues have recovered following the pandemic. The ordering
of temporary closures and shutdowns of businesses created precipitous drops in tax revenues.
Although mitigating the broader impact of the crisis, the pandemic still caused an expected change
in the overall financial status and extended challenges in our public systems. Additional funds of
relief from the federal and state government helped the City to cover other medical, health, payroll,
and any other COVID-19 related expenses reasonably necessary to the function of government.
Additionally, funds disbursed by the government to citizens in tum resulted in increases in taxable
spending.
Increase/Decrease in City approved rates: While certain tax rates are set by statue, the City Council
has significant authority to impose and periodically increase/decrease rates (water, wastewater,
refuse, parking, fees, home rule sales tax, food and beverage tax, utility taxes, etc.).
Changing patterns in intergovernmental and grant revenue (both recurring and nonrecurring):
Certain recurring revenues (state shared revenues, etc.) may experience significant changes
periodically while nonrecurring (or one-time) grants are unpredictable and often distorting in their
impact on year-to-year comparisons.
Market impacts or investment income: The City's investment portfolio is managed using a short-
term average maturity and the market condition may cause investment income to fluctuate less than
alternative longer-term options.
Expenses:
Introduction of new programs: Within the functional expense categories (Public Safety, Public
Works, General Government, etc.), individual programs may be added or deleted to meet changing
community needs or unfunded mandates from other governmental levels.
Increasing authorized personnel: Changes in service demand may cause the City Council to
increase/decrease authorized staffing levels, staffing costs (salary and related benefits) represent
approximately 70% of the City's General Fund operating costs.
26
City of Carbondale, Illinois
Management's Discussion and Analysis
April 30, 2025
Salary increase (annual adjustments and merit): The ability to attract and retain human and
intellectual resources requires the City to strive for a competitive salary range position in the
marketplace. ln addition, the City has five separate bargaining units representing and negotiating
for various segments of the employee population.
Inflation: While overall inflation has leveled in recent months, the City is a major consumer of
certain commodities such as supplies fuels and parts. Some specific areas may experience
unusually high. price increases.
Governmental Activities:
Revenues:
The City's Governmental Revenues improved by $9. l million or 20.4% higher than the prior year. The
change was generally due to increase in capital grants and contributions of $3.9 miIJion and $4.9 million in
operating grants & contributions. These grants came from Coronavirus State and Local Fiscal Recovery
Funds authorized by American Rescue Plan Act and a Build Grant for the Southern Illinois Multi-Modal
Station. Aside from program revenues, the two largest sources of the City' s revenues were from the taxes
and intergovernmental revenue, which generated a combined revenue of $32.4 million, or representing
60.31 % of the City total revenues. The graph below represents the distribution of revenue by type, taxes
being the majority source of revenue at 40.27%, seconded by program revenues of 37.84%.
Type of CollecUon AMOUNT Revenue
Program Reven1Jes 20,330,795.00 37.84%
Taxes 21,637,687.00 40 ..27%
lntergovt'I Revenue 10,767,051.00 20.04%
Others 998,656.00 .86')(,
TOTA 53,734,189.00 100.00%
REVENUE
27
City of Carbondalet Illinois
Mana cm nt' s Discuss~on and Analysis
Apr.ii 30. 202:5
E pen es·
Th _ ityis " -P-nSi _s from o mm oral ctiiti shad nn o eraU i.ncre.'lse of 22.SO mU ion or 128% higbel'
than. prior ear. Prior year's e.11.penses were abnonnally o er than nonnal due to a large adjustmeu.t ini
IMRF aad p n ion lialbiliti . Thi adjrnstment h !Ill factor-ed 1into the p rs.onnell co, t aero tbe
governmental funds accounted for tht= •arge onc~t" m decrease in gov mmental expens s. he graph bel!o,
how~ the distributio of £lC!l " by function , public afct being (tie top on the rank with 51% and
folio ed hy general government with 19% of the whole.
Arno l'U
7,533,506.00
20,MS,3CS 00
Public YOr lu. 4 693, 745.•00
Com iimty d,velopment 6, 375,241.00
01 en 1,415., 540_,oo
TOT.O. 11(),003. .00
f.tl1mr1 er.t
Pv!II ,.rie
P.. ,orh
- ~ Ul tl ~..elapn
·°' l'I
28
City of Carbondale, Illinois
Management's Discussion and Analysis
April 30, 2025
Business-Type Activities:
Revenues:
The City's Business-Type Revenues increased by $0.1 million or 0.1 % higher than the prior year. This
increase was due to increases in charges for service offset by the decrease in intergovernmental grants from
Illinois Environmental Protection Agency and State of Illinois for the cedar lake sediment and nutrient load
reduction project that occurred in FY 2024.
Expenses:
The City's Business-Type expenses in FY 2025 increased by $5.3 million over FY 2024. The increase was
due to the one-time prior year decrease in pension costs similar to that which was experienced in the
governmental funds.
Financial Analysis of the City's Funds
Governmental Funds:
• As of April 30, 2025, the Governmental Funds· (as presented on Page 41) reported a combined total fund
balance of $20.7 million. This reflects increase of$ 1.0 million from FY 2024.
Of the total fund balance of $20. 7 million, approximately $7. 7 million is unassigned, indicating the
availability for continuing City services. Non-spendable fund balance includes $0.9 million of prepaid
expenses and inventories. Restricted fund balance of$6.9 million includes $1.3 million in maintenance of
roadways funds, $1.8 million for upcoming debt service payments, $2.0 million for Public Safety, and $1.8
million in economic development funds, The $5.2 million remainder of the fund balance comprised the
$1.7 million committed to perpetual care, public safety, and Saluki Way, and $3.5 million of assigned funds
for capital improvements, as shown in details on Note J of page 119 regarding Fund Balance classifications.
. . - .
Major Governmental Funds:
In FY 2025, the General Fund and the Local Improvement Fund are classified as Major Governmental
Funds. The General Fund's fund balance decreased by $1.0 million as compared to prior year. This decrease
was due to the reduction in cash balances offset by a decrease in deferred inflows of resources. The Local
Improvement Fund increased by $2.0 million, due to increase in total assets of $1.2 million and decrease in
accounts payable of $0.8 million.
Non-Major Governmental Funds:
The fund balance for Non-Major Governmental Funds remained flat at $4.9 million.
29
City of Carbondale, Illinois
Management's Discussion and Analysis
April 30, 2025
General Fund Budgetary Highlights:
Over the course of the year, the City amends the budget when it receives a grant from Federal or State
authorities for certain projects, or when the City Council approves an expenditure which was not in the
original budget, such as for the purchase of property or for additional project spending.
During the year the City Council increased the expenditure budget for the General Fund by $3.5 million
offset by an increase in intergovernmental revenue.
The General Fund actual revenues exceeded the budgetary expectations by $0.7 million. The overall
increase was due to increase of$0.9 million in intergovernmental revenue, and a decrease of $0.1 million
from use of money and property.
The General Fund actual total expenditures were above the final budget by approximately $1.2 million. The
increase in expenditures compared to the final budget were due to increases in personal services from
various divisions.
Net change in fund balance was a $1.0 million decrease resulting in an aggregate ending fund balance of
$12.3 million at the end of FY 2025.
30
City of Carbondale, Illinois
Management's Discussion and Analysis
April 30, 2025
Table 3 - Budget Versus Actual (in millions)
Fiscal Year 2025
General Fund Original Budget Final Budget Actual
Revenues:
General property taxes $ 1.0 $ 1.0 $ 1.0
Sales, service and utility taxes 14.1 14.1 14.1
Intergovernmental revenue 13.9 16.7 17.6
Business franchise taxes and licenses 0.5 0.5 0.5
Fines 0.2 0.2 0.2
Use of money and property 0.8 0.8 0.7
Service charges, permits and fees 1.0 1.0 1.1
Total Revenues 31.5 34.3 35.2
Expenditures:
Expenditures 28.4 31.9 33.1
Total Expenditures 28.4 31.9 33.1
Other Financing Sources/Uses
Bond Proceeds
Insurance Proceeds 0.0 0.1 0.1
Transfers {3.Q {3.12 (3.12
Total Other Financing Sources/Uses (3.1) (3.0) (3.0)
Net change in fund balance (0.5) (1.0)
Fund Balance, beginning as previously stated 13.3 13.3 13.3
Change in accounting principal (GASB 101) (0.0)
Fund balance, as adjusted or restated 13.3 13.3 13.3
Fund Balance, Ending $ 13.3 $ 12.8 $ 12.3
(Note: Columns may not total due to rounding)
31
City of Carbondale, 111:in:o~
· a ,a,gc cnt• s Di s.,cussion and Ana'lysi.s
pri 0, 202
T ble 4 - City ofCarbo.111dale 1s Capital s,ets. at Ye. r-End t o,(Deplllciation (in millioas)
April .JO, 2025
Governmental Bus ss-Typc Tota~Primary
Activities Activities ,Govenuuent
2()M 2025 2024 2025 2024 2025
Capita] Assets not being depreciated $ 22_9, $ 34.4 6.9 7.1 .29. 8 $ 4l.4
Bu:iklin.gs 11.3 l0.6 15.8 1 .8 27..1 25.5
Land Improve· ms 2.1 J.3 8,.2 7.8 10.3 ]l.O
ofrru trucwre 30.9 3 4 24.9 25.'9 55.8 57.3
Marchinery And Equipment .2 4. .9 4.2 7. 1 s.·
Total Net Capital Asset $ 70.6, $ 84.0 59.,6 $ 130.2 $ 143.8
, ote: Columns ma not total due to round:i1'S)
FY .2024 Capital Assets
Cap tal Asse~ oat being
depr@~iated
B1.1lld l11gs
La,nd lmp,overnen s
lnfra~tructure
■ Marchlnery And Equipme,nt
The ity' in stment in capital a e; rep e:11! th large t porfon of the City net position. t ' end of
Fi cal ear 2025 the ity had a combined cap,ital asse net of depreciatio11 of l43.8 million a I .6
m·Hion incmase from preading year. l'.lrn most signi.ficant investment in capital assets are those related to
i1 frastructure and ,capital a ets not being dep:reciated uch a • on t:ruction i11 Pm,we,ss• for ongo·ng
projects which represents 40% and 29% ofto1a[ ,capital asset re pective]y. hmJher detailed iinfonnatiion
on net add' ion and ded!llct,io ofeacli'I e, da itication ca: b found on page 71. to 78 of ote :
Capital Assets.
32
City of Carbondale, Illinois
Management's Discussion and Analysis
April 30, 2025
Table 5 - Change in Capital Assets (in millions)
As of April 30, 2025
Governmental Business-Type Total Primary
Activities Activities Government
Beginning Balance 70.6 59.6 130.2
Additions:
Non-depreciable 13.7 2.3 16.0
Depreciable 5.0 3.0 8.0
Retirements and transfers:
Non-depreciable (2.3) (3.0) (5.3)
Depreciable (2.9) (2.1) (5.1)
Total 84.0 59.7 143.8
Net Increase in Capital Assets 13.5 0.1 13.6
This year's major additions to capital assets include:
Government Activities:
Muhirnodal Transportation Center 9.48
Permanent Stage for Washington Street Area 1.78
Giant City Rd Mi!VFill 0.83
Concession/Bathroom Pavilion ADA Improvements Superblock 0.24
Rowden Road Bridge 0.20
Bridge Maintenance & Rehabilitation Program 0.18
west Side Rt 13 Bike Pendestrian Trail New Era to Wood Road 0.16
City Hall Family Restroom Improvements 0.12
Business-Type Activities:
S Glenview Drive Watermain Replacement 1.28
South Normal Avenue Watermain Replacement 0.41
Sanitary Sewer Lining Program 0.25
Cedar Lake Trail System Development 0.12
(Note: Columns may not total due to rounding)
33
City of Carbondale, Illinois
Management' s Discussion and Analysis
April 30, 2025
Governmental Activities net capital assets increased by $13.5 million. The change was due to additions to
capital assets of$ I 8.5 million exceeded the transfers and retirements of $5. I million. The major additions
to capital assets consisted of Multimodal Transportation Center Permanent Stage for Washington Street
Area, Giant City Road Mill & Fill, and Concession/Bathroom Pavilion and ADA Jmprovements at the
Superblock. Completed projects transferred to Capital Assets amounted to$ 2.27 million and depreciation
expense during the year was $2.94 million.
FY 2025 Change in Capital Assets
20.00
18.00
16.00
14.00
12.00
10.00
8.00
6.00
4.00
2.00
Governmenta l Business-Type
■ Additions ■ Retirements
Business-Type Activities net capital assets increased by $0.13 million completed projects. Major additions
to capital assets consisted of S Glenview Drive Water Main Replacement and the S Nonnal Avenue Water
Main Replacement. Completed projects transferred to Capital Assets amounted to $2.11 million and
depreciation expense during the year was $3.03 million.
34
City of Carbondale, Illinois
Management's Discussion and Analysis
April 30, 2025
Table 6 - City of Carbondale - Long Term Debt
For The Year Ended April 30, 2025 (in millions)
Beginning Balance Net Additions/ Ending Balance
BONDS AND NOTES PAYABLE: April 30, 2024 (Deletions) April 30, 2025
Government Activities:
General obligation debt $ 41.10 $ (2.63) $ 38.47
Bond premium
Notes payable 0.58 (0.15) 0.43
Governmental Activites total $ 41.67 $ (2.77) $ 38.90
Business-Tme Activities:
General obligation debt $ 0.83 $ (0.76) $ 0.07
Bond premium 0.01 (0.01)
Notes payable 3.14 (0.45) 2.70
Business-Type Activites total 3.99 (1.21) 2.77
Total Bonds and Notes Payable $ 45.66 $ (3.99) $ 41.67
COMPENSATED ABSENCES:
Government Activities $ 2.68 $ (0.28) $ 2.39
Business-Type Activities 0.35 (0.03) 0.32
Total Compensated Absences $ 3.03 $ (0.32) $ 2.71
OPEB and PENSION LIABILITY:
Government Activities:
NetOPEB $ 12.61 $ (3.58) $ 9.03
Net pension liabiltiy 18.03 1.18 19.22
Governmental Activites total $ 30.64 $ (2.40) $ 28.25
Business-Tme Activities:
Net pension liability $ 0.79 $ (0.03) $ 0.76
Total OPEB AND PENSION LIABILITY $ 31.44 $ (243) $ 29.01
GRAND TOTAL - WNG TERM LIABILITY $ 80.12 $ (6. 73) $ 73.39
35
City of Carbondale, Illinois
Management's Discussion and Analysis
April 30, 2025
The long-term liability comprises the three categories: the bonds and notes payable, compensated absences,
and OPEB and pension liability. For bonds and notes payable, the City repaid approximately $3.39 million
for bonds and $0.60 million for notes payments for combined governmental and business-type activities.
For compensated absences, there was a decrease of $0.32 million for the combined change in governmental
and business type activities from preceding year, resulting in a $2.71 million balance as of the end of FY
2025. Of this $2. 71 million balance at year-end, 20.0% are due within one year, allocated at the ratio of
87.5:12.5 basis between governmental (87.5%) and business-type activities (12.5%).
For OPEB and pension liability, the balance was decreased by $2.43 million, of which $1.15 million is an
increase of net pension liability due to IMRF and Police and Fire pension liability, resulting in an ending
balance of $19.98 million. Collectively, the total long-term liabilities decreased by $6.73 million, as
presented in Note G- Long-Term Liability on page 79- 83.
Economic Factors and Next Year Budget
Toe City's assessed value increased $25.4 million in FY 2025 compared to FY 2024 or approximately
8.1 %. FY 2025 continued the prior year's practice of levying a City General Purpose tax levy. The levy
was 59% of the year's actuarially required contribution to the Police and Fire Pensions. In an effort to slow.
the trend of ever-increasing contributions, the City issued the Series 2022 GO Bonds. These bonds brought
the pension funds to in excess of 90% funded, after accounting for market losses in FY 2022. Since the
bond issuance, the required Public Safety Pension contribution has decreased from $3,281,848 to
$1,744,094 a 47% decrease whereas the tax levy has been able to remain flat over the same time frame. In
FY 2025 sales tax revenues from the Home Rule Sales Tax and State Sales Tax continued to increase.
However, as expected the strong rebound in sales after the initial months of the pandemic at the end of FY
2020 have flattened to a more gradual increase in FY 2024 and FY 2025. Future revenues will need to be
monitored closely to account for possible changes due to inflation numbers and the slower local economic
growth. The FY 2026 budget for sales taxes increased slightly from FY 2025 revenue estimates to reflect
the recent. lower gains.
In December 2024, the unemployment rate for the City was 5.9%, for Jackson County 4.6%, for the State
of Illinois 5.1 %, and for the nation 4.1 %. The unemployment numbers have significantly reduced compared
to months in the height of the pandemic. However, there is room for improvement as the local service
industry-driven economy is experiencing similar employment issues as the nationwide industry trend.
The FY 2026 budget projects total revenues and non-cash credits for depreciation and prepaid bond
expenses of approximately $68.7 million. Total budgeted expenditures are projected to be approximately
$71.6 million. This reflects a decrease of total fund balance of approximately $2.9 million. Governmental
Funds are projected to decrease approximately $1.9 million. Proprietary Funds are projected to decrease
$0.9 million. The decrease in the funds is due to spending down an accumulated fund balance retained for
capital improvements. This reduction is expected as funds are accumulated from prior years for this specific
purpose. The General Fund balances are expected to decrease in future years (see page 429 of FY 2026
budget).
36
City of Carbondale, Illinois
Management's Discussion and Analysis
April 30, 2025
Request for Information
The financial report is designed to provide a general overview of the City of Carbondale's finances and to
demonstrate the City's accountability for monetary receipts. Questions concerning any of the information
provided in this report or requests for additional financial information should be addressed to Jeff Davis,
Finance Director, City of Carbondale, 200 South Illinois Avenue, Carbondale, Illinois 62902.
37
City of Carbondale, Illinois
STATEMENT OF NET POSITION
April 30, 2025
Primary Government Component Unit
Governmental Business-type
Activities Activities Total Total
ASSETS
CURRENT ASSETS
Cash $ 15,840,210 $ 1,458,646 $ 17,298,856 $ 2,225,567
Investments 208,786
Interest receivable on investments 3,323 3,323
Accounts receivable, net
Consumers 1,326,721 1,185,348 2,512,069
Business service and franchise tax 111,336 111,336
Other governmental units and agencies 8,109,788 8,109,788
Property taxes 1,035,331 1,035,331 1,236,519
Other 5,115 5,115 17,174
Internal balance 514,315 (514,315)
Due from primary government
Due from fiduciary funds
Prepayments and other 861,601 836,466 1,698,067
Total current assets 27,804,417 2,969,468 30,773,885 3,688,046
NONCURRENT ASSETS
Land • 7,417,044 5,880,981 • 13,298,025 150,000
Construction in progress 26,966,508 1,171,091 28,137,599
Other capital assets, net 49,654,567 52,676,958 102,331,525 129,870
Total noncurrent assets 84,038,119 59,729,030 143,767,149 279,870
Total assets 111,842,536 62,698,498 174,541,034 3,967,916
DEFERRED OUTFLOWS OF RESOURCES
Deferred outflows - IMRF regular 1,771,696 714,311 2,486,007 159,591
Deferred outflows - IMRF SLEP 21,305 21,305
Deferred outflows- Firefighters pension 2,041,001 2,041,001
Deferred outflows - Police pension 3,761,657 3,761,657
Deferred outflows - OPEB 2,526,266 2,526,266
Total deferred outflows of resources 10,121,925 714,311 10,836,236 159,591
Total assets and deferred outflows of resources $ 121,964,461 $ 63,412,809 $ 185,377,270 $ 4,127,507
This statement is continued on the following page.
38
City of Carbondale, Illinois
STATEMENT OF NET POSITION
April 30, 2025
Primary Government Component Unit
Governmental Business-type
Activities Activities Total Total
LIABILITIES
CURRENT LIABILITIES
Accounts payable $ 2,361,978 $ 1,033,749 $ 3,395,727 $ 5,035
Accrued payroll and related 2,152,306 196,775 2,349,081 6,048
Consumer deposits 754,375 754,375
Due to other funds
Due to fiduciary funds
Due within one year
General obligation bonds 2,165,000 73,334 2,238,334
Notes payable 155,460 453,147 608,607
Compensated absences 481,680 68,833 550,513
OPEB 480,000 480,000
Other deposits 22,000 29,866 51,866
Total current liabilities 7,818,424 2,610,079 10,428,503 11,083
NONCURRENT LIABILITIES
General obligation bonds 36,305,000 36,305,000
Notes payable 274,553 2,244,618 2,519,171
Compensated absences 1,912,181 246,933 2,159,114
OPEB liability 8,551,114 8,551,114
Pension liability- lMRF regular 1,891,862 762,391 2,654,253 169,420
Pension liability- lMRF SLEP 541,138 541,138
Pension liability- Firefighters pension 6,444,281 6,444,281
Pension liability- Police pension 10,338,375 10,338,375
Total non current liabilities 66,258,504 3,253,942 69,512,446 169,420
Total liabilities 74,076,928 5,864,021 79,940,949 180,503
DEFERRED INFLOWS OF RESOURCES
Deferred inflows - IMRF regular 22,284 8,980 31,264 1,996
Deferred inflows - IMRF SLEP
Deferred inflows - Firefighters pension 545,200 545,200
Deferred inflows - Police pension 607,2Ei5 607,iGs
Deferred i nfl:ows - OP EB 6,658,343 6,658,343
Deferred inflows - other 1,880,439 64 1,880,503
Total deferred inflows of resources 9,713,531 9,044 9,722,575 1,996
Total liabilities and deferred
inflows of resources $ 83,790,459 $ 5,873,065 $ 89,663,524 $ 182,499
NET POSITION
Net investment in capital assets $ 81,128,106 $ 57,803,984 $ 138,932,090 $ 279,870
Restricted for:
Public Safety 2,020,352 2,020,352
Grant funds 26,368 26,368
Debt Service 1,765,700 1,765,700
Economic development 1,825,978 1,825,978
Maintenance of roadways 1,250,256 1,250,256
Unrestricted (deficit) (49,842,758) (264,240) (50,106,998) 3,665,138
Total net position $ 38,174,002 $ 57,539,744 $ 95,713,746 $ 3,945,008
See accompanying notes to financial statements.
39
City of Carbondale, Illinois
STATEMENT OF ACTIVITIES
For the fiscal year ended April 30, 2025
Net (Expense) Revenue and
Program Revenues Chang:es in Net Position
Service Charges, Operating Capital Primary Government
Permits, and Grants and Grants and Governmental Business-Type Component
Functions/Programs Expenses Fees Contributions Contributions Activities Activities Total Unit
Primary government
Governmental activities
General government (7,533,935) 40,665 4,205,048 12,716,824 9,428,602 9,428,602
Public safety (20,585,308) 813,257 2,136,924 (17,635,127) (17,635,127)
Community development (6,375,454) 286,495 (6,088,959) (6,088,959)
Public works (4,693,959) 131,582 (4,562,377) (4,562,377)
Interest on long term debt (1,415,540) (1,415,540) (1,415,540)
Total governmental activities (40,604,196) 1,271,999 6,341,972 12,716,824 (20,273,401) (20,273,401)
Business-Type activities:
Waterworks and Sewerage (11,393,066) 9,570,654 (1,822,412) (1,822,412)
Solid Waste (1,166,031) 1,000,722 (165,309) (165,309)
Parking (207,349) 38,180 (169,169) (169,169)
Rental Properties (261,250) 38,107 (223,143) (223,143)
Total Business-Type activities (13,027,696) 10,647,663 (2,380,033) (2,380,033)
Total primary government (53,631,892) 11,919,662 6,341,972 12,716,824 (20,273,401) (2,380,033) (22,653,434)
Component unit
Public Library s (1,532,658) 28,061 202,073 (1,302,524)
Total component unit (1,532,658) 28,061 202,073 (1,302,524)
General Revenues
Taxes
General property taxes 2,434,195 2,434,195 1,232,868
Business franchise taxes and licenses 371,769 371,769
Motor fuel tax 1,666,146 1,666,146
Home rule tax 10,678,655 10,678,655
Telecommunication tax 222,727 222,727
Utility tax 1,425,346 1,425,346
Hotel/Motel tax 992,689 992,689
Package liquor and food and beverage tax 2,280,668 2,280,668
Games tax 333,768 333,768
Cable 1V franchise tax 90,961 90,961
Intergovernmental- Unrestricted
State sales and income tax 10,417,611 10,417,611
Local use tax 571,212 571,212
Replacement taxes 569,551 569,551 70,158
Other 349,440 349,440
Investment earnings 921,842 271,983 1,193,825 145,090
Miscellaneous 76,814 538,460 615,274
Transfers
Total general revenues, intergovernmental
revenue and transfers 33,403,394 810,443 34,213,837 1,448,116
Change in net position 13,129,993 (1,569,590) 11,560,403 145,592
Net position, beginning of year as previously stated 25,087,730 59,109,334 84,197,064 3,799,416
Change in accounting principal (GASB 101) (43,721) (43,721)
Net position, beginning of year as adjusted or restated 25,044,009 59,109,334 84,153,343 3,799,416
Net position, end of year 38,174,002 57,539,744 95,713,746 3,945,008
See accompanying notes to financial statements.
40
City of Carbondale, Illinois
BALANCE SHEET
GOVERNMENTAL FUNDS
April 30, 2025
Local Other Total
Improvement Governmental Governmental
General Fund Funds Funds
ASSETS
Cash $ 8,713,479 $ 2,102,496 $ 4,804,421 $ 15,620,396
Accounts receivable
Consumers 1,004,805 109,782 212,134 1,326,721
Business service and franchise tax 111,336 111,336
Other governmental units and agencies 5,632,989 2,369,576 107,223 8,109,788
Property taxes 1,035,331 1,035,331
Other 5,115 5,115
Due from other funds 553,712 22,730 576,442
Due from internal service fund 50,000 50,000
Due from fiduciary funds 3,050 3,050
Prepayments and other 855,423 578 856,001
Total assets 17,965,240 4,581,854 5,147,086 27,694,180
DEFERRED OUTFLOWS OF RESOURCES
Deferred outflows
Total deferred outflows of resources
Total .
assets and deferred outflows of .
resources $ 17,965,240 $ 4,581,854 $ 5,147,086 $ 27,694,180
LIABILITIES AND FUND BALANCES
LIABILITIES
Accounts payable $ 36,451 $ 726,300 $ 178,003 $ 940,754
Accrued payroll and related 2,152,306 2,152,306
Accrued vacation and sick pay 481,680 481,680
Due to other funds 38,895 22,730 61,625
Due to fiduciary funds 27,495 27,495
Deposits 22,000 22,000
Total liabilities 2,758,827 726,300 200,733 3,685,860
DEFERRED INFLOWS OF RESOURCES
Property taxes 1,035,331 24,254 1,059,585
School district loan 368,827 368,827
Other 1,880,439 1,880,439
Total deferred inflows of resources 2,915,770 368,827 24,254 3,308,851
Fund balances
Nonspendable 855,423 855,423
Restricted 1,966,555 4,922,099 6,888,654
Committed 1,720,732 1,720,732
Assigned 7,743 3,486,727 3,494,470
Unassigned 7,740,190 7,740,190
Total fund balances 12,290,643 3,486,727 4,922,099 20,699,469
Total liabilities, deferred outflows of resources
and fund balances $ 17,965,240 $ 4,581,854 $ 5,147,086 $ 27,694,180
See accompanying notes to financial statements.
41
City of Carbondale, Illinois
RECONCILIATION OF THE GOVERNMENTAL FUNDS BALANCE SHEET
TO THE STATEMENT OF NET POSITION
April 30, 2025
Total fund balances for governmental funds $ 20,699,469
Total net position reported for governmental activities in the statement of
net position is different because:
Capital assets used in governmental activities are not financial
resources and therefore are not reported in the funds. Those
assets consist of:
Construction in progress 26,966,508
Land 7,417,044
Buildings, net of $13,026,223 accumulated depreciation 10,639,009
Improvements other than buildings, net of $2,841,265 accumulated depreciation 3,258,643
Equipment, net of $10,237,180 accumulated depreciation 4,345,745
Infrastructure, net of $41,107,149 accumulated depreciation 31,411,170
Total capital assets 84,038,119
Other long-term assets are not available to pay for current-period expenditures
and are deferred, which include property taxes, loan to school district and other 1,428,412
Internal service funds are used by management to charge the cost of certain
services to individual funds. The assets and liabilities of the internal service
funds are included in governmental activities in the statement of net position
Current assets 175,414
Current liabilities (1,453,635)
(1,278,221)
Internal service funds allocated to business type activities 56,354
The OPEB obligation resulting from contributions less than the annual required
contribution are not financial liabilities and, therefore, are not reported in the funds. {13,163,191)
Deferred outflows of resources related to pensions are applicable to future periods
and, therefore, are not reported in the governmental fund balance sheet. 6,420,910
Long-term liabilities applicable to the City's governmental activities
are not due and payable in the current period and accordingly are not
reported as fund liabilities. All liabilities, both current and long-term, are
reported in the statement of net position. Long-term liabilities consist of:
GOB bonds payable (38,470,000)
Notes payable (430,013)
Compensated absences (1,912,181)
Pension liability (19,215,656)
Total long-term liabilities (60,027,850)
Total net position of governmental activities $ 38,174,002
See accompanying notes to financial statements.
42
City of Carbondale, Illinois
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES
GOVERNMENTAL FUNDS
For the fiscal year ended April 30, 2025
Local Other Total
Improvement Governmental Governmental
General Fund Funds Funds
REVENUES
General property taxes $ 1,031,409 $ $ 1,402,786 $ 2,434,195
Sales, service and utility taxes 14,083,823 833,933 2,280,668 17,198,424
Intergovernmental revenue 17,589,153 12,716,824 1,062,208 31,368,185
Business franchise taxes and licenses 462,730 462,730
Fines 188,269 188,269
Use of money and property 715,083 8,880 197,879 921,842
Service charges, permits and fees 1,078,778 4,952 1,083,730
Total revenues 35,149,245 13,559,637 4,948,493 53,657,375
EXPENDITURES
General government 3,686,254 3,686,254
Finance 1,314,941 1,314,941
Police 12,826,614 12,826,614
Fire and emergency management 4,443,448 4,443,448
Development services 2,334,724 2,334,724
Public works 3,484,145 17,227 525,547 4,026,919
Parks & Recreation 385,685 385,685
Community services 1,853,189 1,407,498 3,260,687
Capital outlays 2,793,277 12,948,127 654,423 16,395,827
Debt service
Principal 2,625,000 2,625,000
Interest 1,414,041 1,414,041
Fiscal agent fees 1,499 1,499
Total expenditures 33,122,277 12,965,354 6,628,008 52,715,639
Excess (Deficiency} of revenues over expenditures - ·2,026,968 594,283 (1,679,515) 941,736
OTHER FINANCING SOURCES (USES)
Transfers in 52,560 1,388,564 4,038,785 5,479,909
Transfers out (3,120,000} (2,359,909} (5,479,909}
Insurance proceeds 76,814 76,814
Total other financing sources (uses) (2,990,626) 1,388,564 1,678,876 76,814
NET CHANGE IN FUND BALANCES (963,658} .1,982,847 {639} 1,018,550
FUND BALANCES, BEGINNING OF YEAR, AS PREVIOUSLY STATED 13,298,022 1,503,880 4,922,738 19,724,640
CHANGE IN ACCOUNTING PRINCIPAL (GASB 101) (43,721) (43,721)
FUND BALANCES, AS ADJUSTED OR RESTATED 13,254,301 1,503,880 4,922,738 19,680,919
FUND BALANCES, END OF YEAR $ 12,290,643 $ 3,486,727 ~ 4,922,099 s 20,699,469
See accompanying notes to financial statements.
43
City of Carbondale, Illinois
RECONCILIATION OF THE STATEMENT OF REVENUES,
EXPENDITURES, AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS
TO THE STATEMENT OF ACTIVITIES
For the fiscal year ended April 30, 2025
Net change in fund balances - total governmental funds $ 1,018,550
The change in net position reported for governmental activities in the statement of
activities is different because:
Governmental funds report capital outlays as expenditures. However, in the
statement of activities the cost of those assets is allocated over their estimated
useful lives and reported as depreciation expense. This is the amount by
which capital outlays $16,395,827 exceeded depreciation ($2,939,973)
in the current period. 13,455,854
Some expenses reported in the statement of activities do not require the use of
current financial resources and, therefore, are not reported as expenditures in
governmental funds:
Change in compensated absences 458,537
The issuance of long-term debt provides current financial resources to
governmental funds, while the repayment of the principal of long-term
debt consumes the current financial resources of governmental funds.
Neither transaction, however, has any effect on net position. Also, governmental
funds report the effect of issuance costs, premiums, discounts, and similar
items when debt is first issued, whereas these amounts are deferred and
amortized in the statement of activities. This amount is the net effect of these
differences in the treatment of long-term debt and related items.
Repayment on long-term debt 2,774,969
Internal service funds are used by management to charge the costs of various
activities internally to individual funds. The net revenue of certain activities
of internal service funds is reported with governmental activities. (346,873)
Internal service funds allocated to business-type activities (107,919)
The net effect of the change in deferred revenues. Revenues in the statement
of activities that do not provide current financial resources are not reported in
the funds. 24,254
The increase in OPEB obligation resulting from contributions less than the annual
required contribution is not a financial liability and is not reported in the funds. (277,586)
Governmental funds report pension contributions as expenditures. However
in the statement of activities, the cost of pension benefits earned net of employee
contributions is reported as pension expense. (3,869,793)
Change in net position of governmental activities $ 13,129,993
See accompanying notes to financial statements.
44
City of Carbondale, Illinois
STATEMENT OF NET POSITION
PROPRIETARY FUNDS
April 30, 2025
Governmental Activities -
Business-type Activities- Enterprise Funds Internal Service Fund
Waterworks Nonmajor Group Health
and Sewerage Funds Total Insurance Fund
ASSETS
CURRENT ASSETS
Cash $ 1,085,360 $ 318,333 $ 1,403,693 274,767
Interest receivable on investments 3,323 3,323
Accounts receivable:
Consumers 1,030,723 154,625 1,185,348
Prepayments and other 176,323 55,808 232,131 7,000
Due from other funds 1,184,853 6,998 1,191,851
Inventories 602,935 602,935
Total current assets 4,083,517 535,764 4,619,281 281,767
NONCURRENTASSETS
Capital assets, net 57,803,661 1,925,369 59,729,030
Total noncurrent assets 57,803,661 1,925,369 59,729,030
Total assets 61,887,178 2,461,133 64,348,311 281,767
DEFERRED OUTFLOW OF RESOURCES
Deferred outflows- lMRF regular 661,399 52,912 714,311
Total deferred outflows of resources 661,399 52,912 714,311
Total assets and deferred outflows
of resources 62,548,577 s 2,514,045 $ 65,062,622 $ 281,767
LIABILITIES
CURRENT LIABILITIES
Accounts payable $ 662,907 $ 22,356 $ • 685,263 $ 1,742,433
Consumer deposits 754,375 754,375
Other deposits 21,286 8,580 29,866
Accrued Payroll 174,325 22,450 196,775
Current portion of compensated absences 58,382 10,451 68,833
Current portion of notes payable 409,588 43,559 453,147
Current portion of bonds payable 73,334 73,334
Due to other funds 523,194 1,182,972 1,706,166 53,334
Total current liabilities 2,677,391 1,290,368 3,967,759 1,795,767
NONCURREN'I" l,IABILITIES
Pension liability 705,918 56,473 762,391
Notes payable 2,158,721 85,897 2,244,618
Bonds payable
Compensated absences 246,933 246,933
Total non current liabilities 3,111,572 142,370 3,253,942
Total liabilities 5,788,963 1,432,738 7,221,701 1,795,767
DEFERRED INFLOWS OF RESOURCES
Deferred inflows- lMRF regular 8,315 665 8,980
Deferred inflows - other 64 64
Total deferred inflows of resources 8,379 665 9,044
Total liabilities and deferred inflows
of Resources 5,797,342 1,433,403 7,230,745 1,795,767
NET POSITION
Net investment in capital assets 56,008,071 1,795,913 57,803,984
Unrestricted 743,164 (715,271) 27,893 (1,514,000)
Total net position $ 56,751,235 1,080,642 57,831,877 $ (1,514,000)
See accompanying notes to financial statements.
45
City of Carbondale, Illinois
RECONCILIATION OF THE STATEMENT OF NET POSITION - PROPRIETARY FUNDS
TO THE STATEMENT OF NET POSITION
April 30, 2025
Total proprietary funds net position $ 57,831,877
Total net position reported for enterprise in the statement of net position is
different because:
Adjustment to report the cumulative internal balance for the net effect of the
activity between the internal service fund and the enterprise funds (292,133}
Total net position of business-type activities $ 57,539,744
See accompanying notes to financial statements.
46
City of Carbondale, Illinois
STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION
PROPRIETARY FUNDS
For the fiscal year ended April 30, 2025
Governmental Activities•
Business-~pe Activities• Enterprise Funds Internal Service Fund
Waterworks Nonmajor Group Health
and Sewerage Funds Total Insurance Fund
OPERATING REVENUES
Charges for services s 9,570,654 s 1,023,024 s 10,593,678 s
Rentals 34,782 34,782
Fines 15,878 15,878
Other 3,325 3,325
Employee contributions 520,134
Retiree contributions 227,239
City contributions 4,130,283
Total operating revenues 9,570,654 1,077,009 10,647,663 4,877,656
OPERATING EXPENSES
Personal services 4,414,490 417,853 4,832,343
Commodities 662,528 80,253 742,781
Contractual 2,296,292 611,627 2,907,919 1,319,246
Maintenance 1,006,490 302,083 1,308,573
Health insurance claims 4,130,862
Other charges 24,445 3,444 27,889
Depreciation 2,823,990 205,014 3,029,004
Total operating expenses 11,228,235 1,620,274 12,848,509 5,450,108
Operating income (loss) (1,657,581) (543,265) (2,200,846) (572,452)
NONOPERATING REVENUES (EXPENSES)
Use of money and property 259,324 12,659 271,983 9,740
Other interest expense (68,166) (3,102) (71,268)
Insurance proceeds 538,460 538,460
Total nonoperating revenues (expenses) 729,618 9,557 739,175 9,740
Income (Loss) before transfers (927,963) (533,708) (1,461,671) (562,7.12)
OTHER FINANCING SOURCES (USES)
Transfers in
Change in net position (927,963) (533,708) (1,461,671) (562,712)
NET POSITION, BEGINNING OF YEAR 57,679,198 1,614,350 59,293,548 (951,288)
NET POSITION, ENO OF YEAR s 56,751,235 s 1,080,642 s 57,831,877 s (1,514,000)
See accompanying notes to financial statements.
47
City of Carbondale, Illinois
RECONCILIATION OF THE STATEMENT OF REVENUES,
EXPENSES, AND CHANGES IN NET POSITION OF PROPRIETARY FUNDS
TO THE STATEMENT OF ACTIVITIES
For the fiscal year ended April 30, 2025
Change in net position in enterprise funds $ (1,461,671)
Amounts reported for enterprise activities in the statement of activities are
different because:
Adjustment for the net effect of the current year activity between
the internal service funds and the enterprise funds (107,919)
Change in net position of business-type activities $ (1,569,590)
See accompanying notes to financial statements.
48
City of Carbondale, Illinois
STATEMENT OF CASH FLOWS
PROPRIETARY FUNDS
For the fiscal year ended April 30, 2025
Governmental Activities -
Internal Service
Business-type Activities - Enterprise Funds Fund
Waterworks Nonmajor Group Health
and Sewerage Funds Total Insurance Fund
CASH FLOWS FROM OPERATING ACTIVITIES
Receipts from customers and users s 10,295,906 s 1,073,996 $ 11,369,902 $ 4,877,654
Payments to claimants (4,130,862)
Payments to suppliers (4,373,689) (739,462) (5,113,151) (642,756)
Payments to employees (3,898,935) (374,713) (4,273,648)
Net cash provided by (used in) operating activities 2,023,282 (40,179) 1,983,103 104,036
CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES
Transfers from other funds
Net cash provided by noncapital financing activities
CASH FLOWS FROM CAPITAL AND RELATED FINANCING
ACTIVITIES
Acquisition and construction of capital assets (3,158,848) (3,158,848)
Principal payments on debt (959,696) (42,911) (1,002,607)
Credit allowed for overbilling (211,513) (211,513)
Interest and agent fees paid (68,166) (3,102) (71,268)
Intergovernmental revenue
Proceeds from insurance 538,460 538,460
Net cash used in capital and related financing activities (3,859,763) (46,013) (3,905,776)
CASH FLOWS FROM INVESTING ACTIVITIES
Investment income 259,324 12,659 271,983 9,740
Net cash provided by investing activities 259,324 12,659 271,983 9,740
(1,577,157) (73,533) (1,650,690) 113,776
CASH, BEGINNING OF YEAR 2,662,517 391,866 3,054,383 160,991
CASH, END OF YEAR s 1,085,360 s 318,333 1,403,693 $ 274,767
RECONCILIATION OF OPERATING INCOME (LOSS)
TO NET CASH FLOWS FROM OPERATING ACTIVITIES
Operating Income (loss) s (1,657,581) $ (543,265) $ (2,200,846) $ (572,452)
Adjustments to Reconcile Operating Income (Loss)
to Net Cash from Operating Activities
Depreciation and amortization 2,823,990 205,014 3,029,004
Changes in Assets and Liabilities
Account receivable 725,252 (3,013) 722,239
Prepaid and other expenses (8,375) (5,798) (14,173) (9)
Inventory {100,611) {100,611)
Accounts payable (17,175) (4,372) (21,547) 653,381
Accrued salaries 38,161 4,949 43,110
Deposits payable 37,206 37,206
Due to other funds (294,979) 275,113 (19,866) 3,334
Due from other funds (6,998) (6,998) 19,782
NET CASH FROM OPERATING ACTIVITIES s 2,023,282 $ (40,179) $ 1,983,103 104,036
CASH AND CASH EQUIVALENTS
Cash and cash equivalents $ 1,085,360 $ 318,333 $ 1,403,693 274,767
TOTAL CASH AND INVESTMENTS s 1,085,360 $ 318,333 $ 1,403,693 $ 274,767
See accompanying notes to financial statements.
49
City of Carbondale, Illinois
STATEMENT OF FIDUCIARY NET POSITION
FIDUCIARY FUNDS
April 30, 2025
Pension
Trust Funds
ASSETS
Cash s 1,773,066
Investments
Illinois Police Officers Pension Investment Funds, pooled 61,267,666
Illinois Firefighters Pension Investment Funds, pooled 31,518,574
Due from other funds 30,327
Pre pa ids 3,000
Total assets s 94,592,633
LIABILITIES
Due to other funds s 3,050
Total liabilities· s 3,050
NET POSITION HELD IN TRUST FOR PENSION BENEFITS s 94,589,583
See accompanying notes to financial statements.
50
City of Carbondale, Illinois
STATEMENT OF CHANGES IN FIDUCIARY NET POSITION
FIDUCIARY FUNDS
For the fiscal year ended April 30, 2025
Pension
Trust Funds
ADDITIONS
Contributions
Employer $ 1,740,172
Plan Member 746,198
Total contributions 2,486,370
Investment income
Net appreciation of investments 6,287,503
Gain (Loss) on sale of investments 1,482,914
Interest 490,270
Dividends 187,051
Investment expense (90,747)
Other Income 343,255
Net investment income 8,700,246
Total additions 11,186,616
DEDUCTIONS
Benefits and refunds of contributions 5,736,284
Direct operating charges and services 85,454
Total deductions 5,821,738
INCREASE IN NET POSITION HELD IN TRUST
FOR PENSION BENEFITS 5,364,878
NET POSITION HELD IN TRUST FOR PENSION
BENEFITS, BEGINNING OF YEAR 89,224,705
NET POSITION HELD IN TRUST FOR PENSION
BENEFITS, END OF YEAR $ 94,589,583
See accompanying notes to financial statements.
51
City of Carbondale, Illinois
NOTES TO FINANCIAL STATEMENTS
April 30, 2025
NOTE A ISUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
1. Reporting Entity
The City of Carbondale was incorporated August 23, 1873, and derives its governing authority from
Article VII, Section 6 of the 1970 Illinois Constitution. The City operates under a Council-Manager form of
government and provides the following services as authorized by its charter: general government, police
and fire protection, development services, public works, forestry management, library, capital
improvements and water and sewer. The accounting policies of the City of Carbondale conform to
United States generally accepted accounting principles (GMP) as applicable to governments.
As required by GMP, these financial statements present the government and its component unit, an
entity for which the government is considered to be financially accountable. A blended component unit,
although legally a separate entity, is, in substance, a part of the government's operations and so data
from this unit is combined with data from the primary government. A discretely presented component
unit, on the other hand, is reported in a separate column in the combined financial statements to
emphasize it is legally separate from the government.
The Carbondale Public Library is included intheCityreportingentity as a discretecomponentunit. The
Mayor and Council have control over the Library Board. TheCityCouncilsetsthe annual tax levy which
is the major financing source of the Library and approves the Library's budget. The City has legal liability
for the general obligation of the Library's debt. Financial transactions are handled through the City
Finance Department. The Library is presented as a governmental fund type.
Complete financial statements for the discrete component unit may be obtained at the entity's
administrative offices.
City of Carbondale, Illinois
Finance Department
200 South Illinois Avenue, P.O. Box 2047
Carbondale, Illinois 62902-2047
At April 30, 2025, the City did not have any blended component units.
2. Government-Wide and Fund Financial Statements
The government-wide financial statements (i.e. the statement of net position and the statement of
activities) report information on all of the nonfiduciary activities of the City and its component unit. For
the most part, the effect of interfund activity has been removed from these statements. Governmental
activities, which are normally supported by taxes and intergovernmental revenues, are reported
separately from business-type activities, which rely to a significant extent on fees and charges for
support.
52
City of Carbondale, Illinois
NOTES TO FINANCIAL STATEMENTS
April 30, 2025
NOTE A ISUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
2. Government-Wide and Fund Financial Statements
The statement of activities demonstrates the degree to which the direct expenses of a given function a1
category are offset by program revenues. Direct expenses are those that are clearly identifiable with a
specific functional category. Program revenues include 1) charges to customers or applicants who
purchase, use, or directly benefit from goods, services, or privileges provided by a given functional
category and 2) grants and contributions that are restricted to meeting the operational or capital
requirements of a particular functional category. Taxes and other items not properly included among
program revenues are reported instead as general revenues.
Separate financial statements are provided for governmental funds, proprietary funds, and fiduciary
funds, even though the latter are excluded from the government-wide financial statements. Major
individual governmental funds and major individual enterprise funds are reported as separate columns
in the fund financia I statements.
3. Measurement Focus, Basis ofAccounting, and Financial Statement Presentation
The government-wide financial statements are reported using the economic resources measurement
focus and the accrual basis of accounting, as are the proprietary funds and fiduciary fund financial
statements. Revenues are recorded when earned and expenses are recorded when a liability is incurred,
regardless of the timing of related cash flows. Property taxes are recognized as revenues in the year for
which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility
requirements imposed by the provider have been met.
Governmental fund financial statements are reported using the current financial resources
measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as
they are both measurable and available. Revenues are considered to be available when they are
collectible within the current period or soon enough thereafter to pay liabilities of the current period.
For this purpose, the City normally considers revenues to be available if they are collected within sixty
days of the end of the current fiscal period. Expenditures, other than compensated absences and
principal and interest on long-term debt which are recorded when due, are recorded when the related
liability is incurred.
53
City of Carbondale, Illinois
NOTES TO FINANCIAL STATEMENTS
April 30, 2025
NOTE A I SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
3. Measurement Focus, Basis of Accounting, and Financial Statement Presentation
In applying the susceptible to accrual concept to intergovernmental revenues, the legal and contractual
requirements of the numerous individual programs are used as guidance. There are, however,
essentially two types of these revenues. In one, monies must be expended for the specific purpose or
project before any amounts will be paid to the City; therefore, revenues are recognized based upon the
expenditures recorded. In the other, monies are virtually unrestricted asto purpose of expenditure and
are usually revocable only for failure to comply with prescribed compliance requirements. These
resources a re reflected as revenues at the time of receipt, or earlier if the susceptible to accrua I criteria
are met.
Licenses and permits, charges for services, fines and forfeitures, and miscellaneous revenues (except
investment earnings) are recorded as revenues when received in cash because they are generally not
measurable until actually received. Investment earnings are recorded as earned since they are
measurable and available. See Note D for property tax accrual policy.
The City reports the following major governmental fund:
The General Fund is used to account for all financial transactions which are not required to be
accounted for in another fund. This fund accounts for the general operating transactions of the City
including police and fire protection, street and equipment repairs and maintenance, cemeteries,
development services and administration.
Capital Projects Funds are created to account for financial resources to be used for the acquisition or
construction of major capital facilities, except for those projects financed by Enterprise or Special
Revenue Funds.
a. The Local Improvement Fund provides the control for construction of Capital Improvements
Program projects that are not funded in other capital projects, governmental, or proprietary funds.
The City reports the following major proprietary fund:
The Waterworks and Sewerage Fund provides for the operation and maintenance of the municipal water
and wastewater treatment and distribution systems. In addition, transfers from the Operating Account
provide the financing of Capital Improvements and Debt Service requirements.
Additionally, the government reports the following fund types:
Debt Service Funds are used to account for the accumulation of resources for, and the payment of,
general long-term debt principal, interest and related costs.
54
City of Carbondale, Illinois
NOTES TO FINANCIAL STATEMENTS
April 30, 2025
NOTE A ISUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
3. Measurement Focus, Basis of Accounting, and Financial Statement Presentation
Special Revenue Funds are used to account for the proceeds of specific revenue sources (other than
major capital projects) that are legally restricted to expenditures for specified purposes.
a. The Motor Fuel Tax Fund accounts for motorfuel tax allocations from the state of Illinois for street
maintenance, major street construction and traffic signal capital projects as approved by the
Illinois Department ofTransportation.
b. The three Tax Increment Funds account for expenses in the tax increment financing districts.
c. The Foreign Fire Insurance Board Fund accounts for monies received from the state under Illinois
Foreign Fire Fund Statute.
d. The Enterprise Zone Fee Fund accounts for the fees generated from enterprise zone permits and
their allocation to the City of Carbondale and the Jackson Growth Alliance.
e. The Package Liguor. Food and Beverage Tax Fund accounts for monies received from area
businesses in relation to sales of packaged liquor, food and other beverages, and the allocation to
be divided between the Local Improvement Fund and the Debt Service Fund.
Enterprise Funds are used to account for operations that are financed and operated in a manner
similar to private business enterprises; that is, 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 primarily through user charges; or 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.
a. The Parking System Operations Fund operates and maintains public use parking lots and metered
street areas. Revenue is derived from parking meter receipts, permits, and fines. The Finance
Department is responsible for the administration of this fund. Maintenance of the municipal
parking lots and meters and the collection of meter revenues are provided by the Street
Maintenance Division of the Public Works Department.
b. The Solid Waste Management Fund, which is administered by the Public Works Department,
provides for the mun ici pa I refuse collections, landscape waste remova I and the recycling program.
Revenue is derived from City refuse customer service fees, landscape waste fees and recycling
assessment fees.
55
City of Carbondale, Illinois
NOTES TO FINANCIAL STATEMENTS
April 30, 2025
NOTE A I SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
3. Measurement Focus, Basis ofAccounting, and Financial Statement Presentation
c. The Rental Properties Fund operates the University City Municipal Complex as a service center for
government offices and other nonprofit organizations. Rental income, which provides funds for
operating expenses and financing or mortgage principal and interest payments, is the major
source of revenue. The Public Works Department is responsible for the operation of this fund.
Internal Service Funds are established to account for services and commodities furnished by a
department of the City to other departments within the City.
a. The Group Health Insurance Fund is used to account for the City's Group Health Insurance
premiums which are financed by City, employee, and retiree contributions. This fund is
administered by the General Government Department- Human Resources Division.
Fiduciary Funds are used to account for assets held by the City in a trustee capacity oras an agent on
behalf of others. The following are the City's fiduciary fund types:
a. Pension Trust Funds are used to account for pension plans established by state and local
governments. The measurement focus is based on the flow of economic resources and the accrual
basis of accounting.
i. The Firefighters' Pension Fund is used to account for the accumulation of resources for
pension benefit payments to qualified firefighters.
ii. The Police Pension Fund is used to account for the accumulation of resources for pension
benefit payments to qualified police officers.
The City's fiduciary funds are presented in the fiduciary fund financial statements by type (pension trust
fund). Since these assets are being held for benefit of a third party and cannot be used to address
activities or obligations of the City, these funds are not incorporated into the government-wide
statements. Separately issued financia I statements of the pension funds may be obtained from the City.
As a general rule the effect of interfund activity has been eliminated from the government-wide financial
statements. Exceptions to this general rule are payments-in-lieu of taxes or other charges between the
City's water and sewer function and various other functions of the government. Eliminations of those
charges would distort the direct costs and program revenues reported for the various functions
concerned.
56
City of Carbondale, Illinois
NOTES TO FINANCIAL STATEMENTS
April 30, 2025
NOTE A I SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
3. Measurement Focus, Basis ofAccounting, and Financial Statement Presentation
Amounts reported as program revenues include 1) charges to customers or applicant for goods, services,
or privileges provided, 2) operating grants and contributions, 3) capital grants and contributions,
including special assessments. Internally dedicated resources are reported as general revenues rather
than as program revenues. Likewise, general revenues include all taxes.
Proprietary funds distinguish operating revenues and expenses from nonoperating items. Operating
revenues and expenses generally result from providing services and producing and delivering goods in
connection with a proprietary fund's principal ongoing operations. The principal operating revenues are
charges to customers for sales and services, rental charges and fines. Operating expenses for enterprise
funds include the cost of sales and services, administrative expenses and depreciation on capital assets.
All revenues and expenses not meeting this definition are reported as nonoperating revenues and
expenses.
When both restricted and unrestricted resources are available for use, it is the City's policy to use
restricted resources first, then unrestricted resources as they are needed.
4. Summary of Significant Accounting Policies
Encumbrances
Encumbrance accounting, under which purchase orders, contracts and other commitments for the
expenditure of monies are recorded in order to reserve that portion of the applicable appropriation, is
employed as an extension of formal budgetary integration in the General Fund. At April 30, 2025, there
were no encumbrance-s.
Cash and Cash Equivalents
Except where otherwise required, the City maintains all deposits in a bank account in the name of the
City. These deposits are invested on a short-term basis with interest income being allocated to the
funds based on their respective balance. The City considers all highly liquid investments with an original
maturity of three months or less when purchased to be cash equivalents. At April 30, 2025, there were
no cash equivalents.
57
City of Carbondale, Illinois
NOTES TO FINANCIAL STATEMENTS
April 30, 2025
NOTE A I SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
4. Summary of Significant Accounting Policies
Investments
Investments are stated at fair value based upon quoted market prices.
Investments held bythefiduciaryfunds are managed as a single consolidated portfolio and entities that
transferred assets to the portfolio are considered Participant Members. Each Participant Member owns
a percentage of the overall pool, and their allocated fund is based on the initial in-kind asset transfer
and additional cash contributions and withdrawals submitted to the fund. Percentage ownerships for all
Participant Member Funds are recalculated each time a contribution or withdrawal is received and
invested (or redeemed) from the consolidated portfolio. Income and expense activity for each month is
earned at the consolidated portfolio level and is then allocated to each member fund based on the
weighted average of the percentage ownership during the month. Participant Member Funds do not
own the underlying assets in the consolidated portfolios, but instead own a percentage of the overall
Net Asset Value (NAV) of the consolidated fund.
Accounts Receivable
Accounts receivable results primarily from services provided to citizens and are accounted for in the
governmental funds. Water and sewer services are accounted for in the Water and Sewer Fund. Parking,
rental, and solid waste services are accounted for in the Parking Fund, Rental Properties Fund, and Solid
Waste Fund, respectively. All are recorded net of any allowance for doubtful accounts.
Credit is extended to utility customers on a partially-secured basis with a cash deposit required at the
inception of service. Property tax receivables are secured by a lien on the related real estate. Other
receivables are generally unsecured.
Inventories and Prepayments
Inventories are valued at cost using the weighted average method. Inventories of governmental funds
are recorded as expenditures when consumed rather than when purchased.
Governmental fund prepayments are not resources available for expenditure, and are, accordingly,
equally offset by reserved fund balance accounts. The cost of governmental fund prepayments are
recorded as expenditures when consumed rather than when purchased.
58
City of Carbondale, Illinois
NOTES TO FINANCIAL STATEMENTS
April 30, 2025
NOTE A ISUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
4. Summary of Significant Accounting Policies
Capital Assets
Capital assets, which include property, plant, equipment, and infrastructure assets, are reported in the
applicable governmental or business-type activities columns in the government-wide financial
statements.
Capital assets are defined by the City as assets with an initial, individual cost of $5,000 or more and an
estimated usefu I life greater than one year. Such assets are recorded at cost or estimated original cost.
Donated capital assets are recorded at estimated acquisition value at the date of donation.
The costs of normal maintenance repairs that do not add to the value of the asset or materially extend
asset lives are not capitalized.
Major outlays for capital assets and improvements are capitalized as projects are constructed. Interest
costs are capitalized on capital assets of business-type activities as a component of construction in
progress, based on actual interest cost of the project, less interest income earned on temporary
investments of project funds. No interest expense or interest income was charged to construction in
progress in Fiscal Year 2025.
Property, plant, and equipment of the City, as well as its component unit, are depreciated using the
straight-line method over the estimated useful life of each asset.
The estimated useful lives are as follows:
a. Land improvements 5-40 years
b. Buildings 5-40years
c. Machinery & equipment 5-50years
d. Water & sewer service lines 40 years
e. Water & wastewater treatment plants 40-65 years
f. Infrastructure 10-50years
Subscription assets
Subscription assets are initially recorded at the initial measurement of the subscription liability which
simulates present value, plus subscription payments made at or before the commencement of the
subscription-based information technology arrangement (SBITA) term, less any SBITA vendor incentives
received from the SBITA vendor at or before the commencement of the SBITA term, plus capitalizable
initial implementation costs. Subscription assets are amortized on a straight-linebasisovertheshorter
of the SBITA term or the useful life of the underlying IT asset.
59
City of Carbondale, Illinois
NOTES TO FINANCIAL STATEMENTS
April 30, 2025
I
NOTE A SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
4. Summary of Significant Accounting Policies
Deferred Charges
Bond premiums and discounts are being amortized in accordance with the bonds outstanding method.
Compensated Absences
Accumulated unpaid vacation, vested sick pay and additional compensated time are accrued when
incurred in the government-wide, proprietary, and fiduciary fund financial statements. A liability for
these amounts is reported in governmental funds only if they have matured, for example, asa result of
employee resignations and retirements.
Long-Term Obligations
In the government-wide financial statements and proprietary fund types in the fund financial
statements, long-term debt and other long-term obligations are reported as liabilities in the applicable
governmental activities, business-type activities, or proprietary fund type statement of net position.
Bond premiums and discounts are deferred and amortized over the life of the bond using the effective
interest method. Bonds payable are reported net of applicable bond premiums or discount.
In the fund financial statements, governmental fund types recognize bond premiums and discounts, as
well as bond issuance costs, during the current period. The face amount of debt issued is reported as
other financing sources. Premiums received on debt issuances are reported asotherfinancingsources.
Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt
service expenditures.
Deferred Outflows/Inflows of Resources
In addition to assets, the statement of net position will sometimes report a separate section for deferred
outflows of resources. This separate financial statement element, deferred outflows of resources,
represents a consumption of netpositionthatappliesto a future period and sowillnotberecognized as
an outflow of resources (expense/expenditure) until then.
In addition to liabilities, the statement offinancial position will sometimes report a separate section for
deferred inflows of resources. This separate financial statement element, deferred inflows of resources,
represents an acquisition of net position that applies to a future period and so will not be recognized as
an inflow (revenue) until that time. The governmental funds report unavailable revenue from five
sources: property taxes, grants, liquor licenses, insurance, and mowingforovergrown properties. These
amounts are deferred and recognized as an inflow of resources in the period that amounts become
available.
60
City of Carbondale, Illinois
NOTES TO FINANCIAL STATEMENTS
April 30, 2025
NOTE A I SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
4. Summary of Significant Accounting Policies
Fund Eguity and Net Position
The following classifications describe spending constraints placed on the purposes for which resources
can be used in the fund financial statements:
Nonspendable fund balance- includes fund balance amounts that cannot be spent either because it is
• not in spendable form (such as inventory) or because of legal or contractual constraints.
Restricted fund balance- amounts constrained to specific purposes by their providers (such as granters,
bondholders, and higher levels of government), through constitutional provisions, or by enabling
legislation.
Committed fund balance - amounts constrained to specific purposes by a government itself, using its
highest level of decision-making authority; to be reported as committed, amounts cannot be used for
any other purpose unless the government takes the same highest-level action to remove or change the
constraint.
Assigned fund balance - amounts a government intends to use for specific purposes; intent can be
expressed by the governing body or by an official or body to which the governing body delegates the
authority.
Unassigned fund balance- amounts available for any purpose; positive amounts are reported only in the
general fund.
The City Council establishes (and modifies or rescinds) fund balance commitments by passage of an
ordinance. Assigned fund balance is established by the City Council through adoption or amendment of
the budget as intended for specific purpose (such as the purchase of capital assets, construction, debt
service, or for other purposes). Assigned fund balance can also be established by the passage of a
resolution, or by the city manager.
The City uses restricted amounts to be spent first when both restricted and unrestricted fund balance is
available unless there are legal documents or contracts that prohibit doing this, such as a grant
agreement requiring dollar for dollar spending. Additionally, the City would first use committed, then
assigned, and lastly unassigned amounts of unrestricted fund balance when expenditures are made.
The City does not have a formal stabilization policy or minimum fund balance policy.
61
City of Carbondale, Illinois
NOTES TO FINANCIAL STATEMENTS
April 30, 2025
NOTE A I SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
4. Summary of Significant Accounting Policies
The City reports three types of net position in its government-wide statement of net position:
Net investment in capital assets- consists of capital asset balances less accumulated depreciation and
reduced by outstanding balances of debt used to acquire, construct, or improve those assets.
Restricted net position - net position is considered restricted if its use is constrained to a particular
purpose. Restrictions are imposed by external organizations such as creditors, grantors, or laws or
regulations of other governments.
Unrestricted net position - consists of all other net position that does not meet the definitions of the
above two components and are available for the City's general use.
Use of estimates
The preparation offinancial statements in conformity with accounting principles generally accepted in
the United States of America requires managementto make estimates and assumptions that affect the
reported a mounts of assets and liabilities and disclosure of contingent assets and liabilities at the date
of the general purpose financial statements and the reported amounts of revenues and expenses during
the reporting period. Actual results could differ from those estimates.
Change in Accounting Principle
Effective for the year ending April 30, 2025, the City of Carbondale adopted Statement No. 100 of the
Governmenta I Accounting Standards Board Accounting Changes and Error Corrections (GASB No.100)
and Statement No.101 of the GovernmentalAccountingStandards Board Compensated Absences (GASB
No.101).
GASB No. 100 enhances accounting and financial reporting requirements when there is an accounting
change or error correction to provide more understandable, reliable, relevant, consistent, and
comparable information for making decisions or assessing accountability. The City had a change in
accounting principal that is described in a detailed note disclosure as a result of implementation of
GASB No. 100.
GASB No.101 requires that liabilities for compensated absences be recognized for(l) leave that has not
been used and (2) leave that has been used but not yet paid in cash or settled through non cash means. It
further requires that a liability should be recognized for leave that has not been used if (a) the leave is
attributable to services already rendered, (b) the leave accumulates, and (c) the leave is more likely than
not to be used for time off or otherwise paid in cash or settled through noncash means.
62
City of Carbondale, Illinois
NOTES TO FINANCIAL STATEMENTS
April 30, 2025
NOTE A I SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
GASB No. 101 further outlines what types of leave qualify for liability reporting and measurement
practices regarding rate of pay and associated payroll costs and benefits. The impact of adoption is
reflected as a change in accounting principal on the statement of activities.
5. Legal Compliance - Budgetary Control and Budgetary Accounting
The City adopts annual operating budgets fora II fundsexceptforthe Trust Funds. The City's procedures
for developing its operating budgets are as follows:
- The budgetary process begins in mid-fall with re-estimation of current fiscal year revenues and
expenditures.
- In December or January, budget ceilings are calculated by computing the estimated fund balance as
of the beginning of the next fiscal year for each fund and adding projected fund revenues for the next
fiscal year.
- After calculating the budget ceilings, the amount of available spendable resources is calculated by
subtracting debt service and capital improvement expenditures from the budget ceilings.
- Available spendable resources are allocated to departments based upon the coming year's philosophy
of budgetary intent.
- Department heads prepare budgets based upon their individual department budget ceilings.
- The City Manager, the Finance Director, and the department heads meet to discuss the details of that
department's proposed budget.
- After the City Manager has approved the proposed budgets, all department budgets are available for
public inspection at the City Clerk's Office, the Finance Office, and the Public Library.
- In January, the City Council approves a revised five-year capital improvements project plan. The
upcoming fiscal year of the plan is then incorporated with the City's annual budget.
- One week prior to the public hearing on the budget, the City Manager submits the proposed budget to
the City Council for review.
- At least ten days prior to the enactment of the budget, a public hearing is conducted to obtain citizen
comments on the proposed City budget.
- The ordinance enacting the budget is adopted by the City Council prior to May 1.
63
City of Carbondale, Illinois
NOTES TO FINANCIAL STATEMENTS
April 30, 2025
I
NOTE A SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
5. Legal Compliance - Budgetary Control and Budgetary Accounting
- Department and division heads may initiate the transfer of funds between line-item accounts with
approval of the City Manager. Transfer of budget funds from one department/division to another
department/division requires City Council approval. Increases or decreases in overall budget revenue
or expenditure requires City Council approval. The legal level of budgetary control is the department
level.
- Formal budgetary integration is employed as a management control device during the year for the
General, Special Revenue, Capital Projects, Debt Service, Enterprise and Internal Service Funds.
- Budgets for the General, Special Revenue, Capital Projects, Debt Service and Enterprise Funds are
adopted on a basis consistent with generally accepted accounting principles.
- All appropriated budgets, including those in Capital Projects Funds, lapse at year end.
NOTE BI DEPOSITS AND INVESTMENTS
1. Deposits
As of April 30, 2025, a reconciliation of cash and investments (including fiduciary fund assets) as shown
on the Statement of Net Position is as follows:
Cash on hand $ 5,892
Carrying amount of deposits 21,500,383
Carrying amount of investments 92,786,240
Total $ 114,292,515
Government-wide financial statement net position:
Cash and cash equivalents $ 19,524,423
Certificates of Deposit 208,786
Total $ 19,733,209
Statement offiduciary net position:
Cash and cash equivalents $ 1,773,066
Investments in IPOPIF, lFPIF 92,786,240
Total $ 94,559,306
64
City of Carbondale, Illinois
NOTES TO FINANCIAL STATEMENTS
April 30, 2025
NOTE BI DEPOSITS AND INVESTMENTS
1. Deposits
Custodial credit risk is the risk that in the event of a bank failure, the City's deposits may not be returned
to it. The City's investment policies require that deposits with financial institutions in excess of FDIC be
collateralized with collateral in an amount of 104% of the fair market value of principal and accrued
interest. In addition, pledged collateral will be held in safekeeping by an independent third-party
depository or by the Federal Reserve Bank. At year-end the carrying amount of the City's deposits
totaled $21,500,383 and the bank balances totaled $20,201,199. Of the bank balances, $1,191,333 were
covered by federal depository insurance, $9,897,781 werecollateralized by U.S. Government securities
held by the pledging institution's trust department in the City's name, $8,440,223 were deposited in the
Illinois Funds, a state investment pool, and $671,862 were uninsured/uncollateralized. Due to the nature
of the Illinois Funds, they are included as deposit balances on the statement of net position. The Police
Pension Fund and Firefighters' Pension Fund do not have a deposit policy for custodial credit risk,
although their investment policies recommend that the funds be fully invested in the consolidated
pension fund. •
Illinois Funds is an investment pool managed by the State of Illinois, Office of the Treasurer, which
allows governments within the State to pool their funds for investment purposes. Illinois Funds is not
registered with the SEC as an investment company, but does comply with the Public Funds Investment
Act, 30 ILCS 235. Investments in Illinois Funds are valued at Illinois Fund's share price, the price for which
the investment could be sold.
2. Investments
Operating Funds
Authorized Investments: The City's investment policy allows for deposits/investments in local
government investment pools or trust funds organized by either the State of Illinois or by
intergovernmental legislation, the State of Illinois Public Treasurer's Investment Pool, the Illinois
Municipal League Local Government Investment Trust, Illinois Metropolitan Investment Fund (IMET),
funds managed, operated and administered by a bank, subsidiary of a bank or subsidiary of a bank
holding company, U.S. government obligations, U.S. government agency obligations and U.S.
government instrumentality obligations which have a liquid market with a readily determinable market
value, certificates of deposit and other evidences of deposit at financial institutions, bankers'
acceptances and commercial paper rated in the highest tier by a nationally recognized rating agency,
investment-grade obligations of state and local governments and public authorities, money market
mutual funds regulated by the Securities and Exchange Commission and whose portfolio consist only of
dollar-denominated securities, interest-bearing demand checking accounts, passbook savings account
of banks and savings and loan associations insured by FDIC, insured demand accounts and investment
instruments of credit unions whose principal office is located in Illinois.
65
City of Carbondale, Illinois
NOTES TO FINANCIAL STATEMENTS
April 30, 2025
NOTE B I DEPOSITS AND INVESTMENTS
2. Investments
Operating Funds
Interest Rate Risk: In accordance with its investment policy, the City limits its exposure to interest rate
risk by structuring the portfolio so that securities mature to meet cash requirements for ongoing
operations thereby avoiding the open market prior to maturity and investing operating funds primarily
in shorter-term securities, money market funds or similar investment pools. Due to the City's type of
investments at April 30, 2025, U.S. Treasuries, interest rate risk is not significant.
As of April 30, 2025, the City and its component unit had the following investments and maturities:
Investment Maturities (in Years)
Less Than More
FairValue 1 1-5 6-10 Than 10
Certificates of Deposit $ 208,786 208,786 $ $ $
Total $ 208,786 $ 208,786 $ $ $
Credit Risk: Credit risk is the risk that the issuer of a debt security will not pay its par value upon
maturity.
The City's investment policy limits its exposure to credit risk primarily by limiting investments to the
safest type of securities and pre-qualify the financial institutions, brokers/dealers, intermediaries, and
advisors with which the City does business. In order to reduce the risk of default, the City's investment
policy states the portfolio of the City shall not exceed the following diversification limits:
No more than thirty percent of the City's investment portfolio will be invested in a single security
type or with a single financial institution.
Monies deposited at a financial institution shall not exceed sixty-five percent of the capita I stock
and surplus of the institution.
Brokered certificates of deposit shall not exceed fifteen percent of the City's investment portfolio.
Exceptions to the diversification limits include U.S. Treasury securities and authorized insured
investment pools.
Con ce ntrati on of Credit Risk: To Ii m it the exposure to concentration of credit risk, the City's investment
policy diversifies their investment portfolio so that potential losses on individual securities will be
minimized.
66
City of Carbondale, Illinois
NOTES TO FINANCIAL STATEMENTS
April 30, 2025
NOTE B I DEPOSITS AND INVESTMENTS
2. Investments
Operating Funds
Custodial Credit Risk: The City limits its exposure to custodial credit risk by utilizing a third-party
custodian for all investments. Foran investment, custodial risk is the risk that, in theeventofthefailure
of the counterparty, the City will not be able to recover the value of its investments or collateral
securities that are in possession of an outside party.
Police Pension Fund
The Illinois Police Officers' Pension Investment Fund (IPOPIF) is an investmenttrustfund responsible for
the consolidation and fiduciary management of the pension assets of Illinois su bu rba n and downstate
police officer pension funds. lPOPIFwas created by Public Act 101-0610, and codified within the Illinois
Pension Code to streamline investments and eliminate unnecessary and redundant administrative
costs, thereby ensuring assets are available to fund pension benefits for the beneficiaries of the
participating pension funds. Participation in IPOPIF by Illinois suburban and downstate police officer
pension funds is mandatory. Investments of the Fund are combined in a commingled external
investment pool and held by IPOPIF.Aschedule of investment expenses is included in I POPI F's annual
report. For additional information on IPOPIF's investments, please referto their annual report as of June
30, 2024. A copy of that report can be obtained from IPOPIF at 456 Fulton Street, Suite 402, Peoria,
Illinois 61602 or at www.ipopif.org.
IPOPIF is not registered with the SEC as an investment company but does operate in a manner
consistent with Rule 2a7. of the Investment Company Act of 1940. Investments in the Illinois Police
Officers' Pension Investment Fund are valued at Illinois Fund's share price, the price for which the
investments could be sold. IPOPIF acts as the investment custodian under the Treasury and Security
Division.
The Illinois Police Officers' Pension Fund's investment policy, in accordance with Illinois Statutes,
establishes a target allocation across asset classes. The target allocation table is available at
www.ipopif.org.
Investment Policy: IPOPIF's current investment policy was adopted by the Board of Trustees on
December 17, 2021, revised March 14, 2025. IPOPIFis authorized to invest in all investments allowed by
Illinois Compiled Statutes (ILCS). The IPOPIF shall not be subject to any of the limitations applicable to
investments of pension fund assets currently held by the transferor pension funds under Sections 1-
113.1 through 1-113.12 orArticle4 of the Illinois Pension Code.
67
City of Carbondale, Illinois
NOTES TO FINANCIAL STATEMENTS
April 30, 2025
NOTE BI DEPOSITS AND INVESTMENTS
2. Investments
Police Pension Fund
Investments: At year end, the Fund's allocated value of investments with the Illinois Police Officers'
Pension lnv~stment Fund were $61,267,666 measured at the Net Asset Value (NAV) per share as
determined by the pool. The pooled investments consist of the investments as noted in the target
allocation table available at www.ipopif.org.
Firefighters' Pension Fund
The Illinois Firefighters' Pension Investment Fund (IFPIF) is an investment trust fund responsible forthe
consolidation and fiduciary management of the pension assets of Illinois suburban and downstate
firefighter pension funds. IFPIF was created by Public Act 101-0610, and codified within the Illinois
Pension Code to streamline investments and eliminate unnecessary and redundant administrative
costs, thereby ensuring assets are available to fund pension benefits for the beneficiaries of the
participating pension funds. Participation in IFPIF by Illinois suburban and downstate firefighter pension
funds is mandatory. Investments of the Fund are combined in a commingled external investment pool
and held by IFPIF.Aschedule of investment expenses is included in IFPIF's annual report. For additional
information on IFPIF's investments, please refer to their annual report as of June 30, 2024.Acopy of that
report can be obtained from IFPIF at 1919 South Highland Avenue, Building A, Suite 237, Lombard, IL
60148 or at www.ifpif.org.
IFPIF is not registered with the SEC as an investment company but does operate in a manner consistent
with Rule 2a7 of the Investment Company Act of 1940. Investments in the Illinois Firefighters' Pension
Investment Fund are valued at Illinois Fund's share price, the price for which the investments could be
sold. IFPIF acts as the investment custodian under the Treasury and Security Division.
The Illinois Firefighters' Pension Fund's investment policy, in accordance with Illinois Statutes,
establishes a target allocation across asset classes. The target allocation table is available at
www.ifpif.org.
Investment Policy: IFPIF's current investment policy was adopted by the Board of Trustees on June 17,
2022. IFPIF is authorized to invest in all investments allowed by Illinois Compiled Statutes (ILCS). The
IFPIF shall not be subject to any of the limitations applicable to investments of pension fund assets
currently held by the transferor pension funds under Sections 1-113.1 through 1-113.12 or Article 4 of the
Illinois Pension Code.
Investments: At year eFJd, the Fund's a !located value of investments with the Illinois Firefighters' Pension
Investment Fund were $31,518,574 measured at the Net Asset Value (NAV) per share as determined by
the pool. The pooled investments consist of the investments as noted in the target allocation table
available at www.ifpif.org.
68
City of Carbondale, Illinois
NOTES TO FINANCIAL STATEMENTS
April 30, 2025
NOTE CI FAIR VALUE MEASUREMENT
Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly
transaction between market participants at the measurement date. Fair value measurements must
maximize the use of observable inputs and minimize the use of unobservable inputs. There are three
levels of inputs that may be used to measure fair value:
Levell Quoted prices in active markets for identical assets or liabilities
Level2 Observable inputs other than Level 1 prices, such as quoted prices for similar assets or
liabilities; quoted prices in markets that are not active; or other inputs that are observable
or can be corroborated by observable market data for substantially the full term of the
assets or liabilities
Level3 Unobservable inputs supported by little or no market activity and that are significant to
the fair value of the assets or liabilities
Following is a description of the valuation methodologies and inputs used for assets and liabilities
measured at fair value on a recurring basis and recognized in theaccompanyingfinancialstatements, as
well as the general classification of such assets and liabilities pursuant to the valuation hierarchy.
Certificates of Deposit: Certificates of deposit with local financial institutions are recorded at cost plus
earnings which approximates fair value and are considered Level 2 valuations.
A summary of the City and its component unit's assets at April 30, 2025 measured at estimated fair value
on a recurring basis were as follows:
FairValue
Measurements at
April 30, 2025 Levell Level2 Level3
Certificates of Deposit $ 208,786 $ $ 208,786 $
Tota I Assets $ 208,786 $ $ 208,786 $
69
City of Carbondale, Illinois
NOTES TO FINANCIAL STATEMENTS
April 30, 2025
NOTE D I PROPERTY TAXES
The City's property tax is levied as of January 1 each year on the assessed value listed as of the prior
January 1 for all real property in the City. The County Clerk's Office determines necessary tax rates and
extends the taxes based upon the equalized assessed values. Assessed values are established by the
County Assessment Board at 331/3% of assumed market value.
Property taxes are due in two installments, the first installment is normally due in August and the second
i nsta II ment is due in October. Interest, at a maxi mum of 11/2% per month attaches to delinquent taxes.
There is not a specific lien date, however, any property with taxes still delinquent are subject to the
property tax sale which is normally held on November 30.
Property taxes are recognized as revenue when they become available to finance expenditures. This
occurs when the taxes have been collected. Accordingly, assessed but uncollected taxes are reported in
• the City's financial statements as receivables fully offset by deferred revenue accounts.
The 2023 assessed valuation for property taxes collected in Fiscal Year 2025 in the City of Carbondale
was $313,578,619 and in the Tax Increment Funds were $24,498,170. The tax levy for 2023 which
represents the property taxes collected in Fiscal Year 2025 was 0. 7130 per $100 assessed valuation. The
genera I-pu rpose corporate tax levy for the City was 0.33016 and 0.38284 represented the Public Library.
70
City of Carbondale, Illinois
NOTES TO FINANCIAL STATEMENTS
April 30, 2025
NOTE E I CAPITAL ASSETS
Capita I asset activity for the year ended April 30, 2025 was as follows:
Prima(J'. Government
Balance Deductions Balance
April 30, and April 30,
2024 Additions Transfers 2025
Governmental activities:
Capital assets, not being depreciated:
Land $ 7,279,468 $ 137,576 $ $ 7,417,044
Construction in progress 15,659,810 13,577,594 (2,270,896) 26,966,508
Total capital assets, not being
depreciated 22,939,278 13,715,170 (2,270,896) 34,383,552
Capital assets, being depreciated:
Buildings 23,652,336 12,896 23,665,232
Improvements other than buildings 4,814,908 1,285,000 6,099,908
Infrastructure 70,668,570 1,849,749 72,518,319
Equipment 12,932,738 1,382,761 267,426 14,582,925
112,068,552 2,680,657 2,117,175 116,866,384
Less accumulated depreciation for:
Buildings (12,326,915) (699,308) (13,026,223)
Improvements other than buildings (2,670,466) (170,799) (2,841,265)
Infrastructure (39,739,571) (1,367,578) (41,107,149)
Equipment (9,688,613) (702,288) 153,721 (10,237,180)
Total accumulated depreciation (64,425,565) (2,939,973) 153,721 (67,211,817)
Total capital assets,
being depreciated, net 47,642,987 (259,316) 2,270,896 49,654,567
Governmental activities
capital assets, net $ 70,582,265 $ 13,455,854 $ $ 84,038,119
71
City of Carbondale, Illinois
NOTES TO FINANCIAL STATEMENTS
April 30, 2025
NOTE E I CAPITAL ASSETS
Business-Type Activities
Balance Deductions Balance
April 30, and April 30,
2024 Additions Transfers 2025
Business-Type Activities:
Capital assets, not being depreciated:
Land $ 5,880,981 $ $ $ 5,880,981
Construction in progress 1,022,080 2,262,421 (2,113,410) 1,171,091
Total capital assets, not being
depreciated 6,903,061 2,262,421 (2,113,410) 7,052,072
Capital assets, being depreciated:
Buildings 42,201,382 42,201,382
Improvements other than buildings 17,365,837 2,591 17,368,428
Vehicles and equipment 12,215,401 896,426 (22,550) 13,089,277
Service Lines 55,869,369 2,107,071 57,976,440
Total capital assets being depreciated 127,651,989 896,426 2,087,112 130,635,527
Less accumulated depreciation for:
Buildings (26,435,876) (950,629) (27,386,505)
Improvements other than buildings (9,176,455) (425,000) (9,601,455)
Vehicles and equipment (8,336,802) (621,702) 26,298 (8,932,206)
Service Lines (31,006,730) (1,031,673) (32,038,403)
Total accumulated depreciation (74,955,863) (3,029,004) 26,298 (77,958,569)
Total capital assets,
being depreciated, net 52,696,126 (2,132,578) 2,113,410 52,676,958
Business-Type Activities:
capital assets, net $ 59,599,187 $ 129,843 $ $59,729,030
72
City of Carbondale, Illinois
NOTES TO FINANCIAL STATEMENTS
April 30, 2025
NOTE E I CAPITAL ASSETS
Depreciation expense was charged to functions/programs of the primary government as follows:
Governmental activities
General government $ 2,074,849
Public safety 505,138
Development services 76,037
Public works 283,949
Total depreciation expense- governmental activities $ 2,939,973
Business-type activities:
Waterworks and Sewerage $ 2,823,990
Parking 60,056
Solid Waste 105,306
Rental Properties 39,652
Total depreciation expense- business-type activities $ 3,029,004
73
City of Carbondale, Illinois
NOTES TO FINANCIAL STATEMENTS
April 30, 2025
NOTE E I CAPITAL ASSETS
Construction in progress of the governmental activitiescapitalassetsconsistsof amounts expended for
the following major projects at April 30, 2025:
Estimated
Cost to
Project CIP Balance Comt;2lete Funding Source
Multimodal Transportation Center $ 20,347,945 $ 4,410,338 Federal/Local funding
Drainways/Greenways Path
Safety Improvements $ 221,923 $ 2,010,598 Local Funding
West Side Rt13 Bike/Pedestrian
Trail (New Era to Wood Road) $ 432,208 $ 1,028,254 Local Funding
Permanent Stage for Washington
Street Area $ 1,979,090 $ 177,791 State/Local Funding
Cemetary maintenance and Office
Building Replacement $ 10,693 $ 286,277 Local Funding
Consession/Bathroom Pavillion
ADA inprovements Superblock $ 260,617 $ 839,383 Local Funding
Cherry Street/Elm Street Storm
Sewer Interceptor Replacement $ 79,405 $ 678,917 Local Funding
City Wide Drainage Study $ 1,629 $ 484,573 Local Funding
Stormwater Utility Feasability Study $ 88,881 $ 11,978 Local Funding-
Replace Corrugated Metal
Pipes in SW Quadrant $ 104,636 $ 1,033,448 Local Funding
Town Square/Downtown area
brick and pavement repair $ 380 $ 85,768 Local Funding
Lewis Lane & Grand Avenue
Roundabout $ 65,714 $ 454,286 Local Funding
Chautauqua Bridge Replacement
(Little Crab Creek) $ 20,059 $ 1,472,336 Local Funding
74
City of Carbondale, Illinois
NOTES TO FINANCIAL STATEMENTS
April 30, 2025
NOTE EI CAPITAL ASSETS
Estimated
Cost to
Project CIP Balance Comglete Funding Source
Pleasant Hill Rd, Mclafferty to Union
Hill Reconstruction $ 88,715 $ 1,366,285 Local Funding
West Mill Street Resurfacing
(University to Oakland) $ 35,268 $ 1,119,499 Local Funding
Street Condition Survey $ 187,859 $ 119,310 Local Funding
Pavement Management Program
Street Improvements $ 118,088 $ 3,140,290 Local Funding
Wall Street Walnutto Park HSIP $ 143,117 $ 2,453,989 Local Funding
Cherry Street Rehab
(Illinois to Oakland) $ 42,363 $ 290,137 Local Funding
College Street Rehab
(Illinois to Forest) $ 35,027 $ 322,973 Local Funding
N Marion and Old West Main Rehab $ 53,200 $ 465,000 Local Funding
Poplar Street Rehab $ 57,809 $ 525,291 Local Funding
Grand Ave HSIP $ 65,272 $ 209,728 Local Funding
Superblock area Sidewalk
Improvements $ 39,491 $ 180,509 Local Funding
In addition to these projects, there are several projects in construction in progress at fiscal year end that
have no additional costs and are anticipated to be placed into service in fiscal year 2026. The total
amount of those projects in construction in progress is approximately $2,428,000.
75
City of Carbondale, Illinois
NOTES TO FINANCIAL STATEMENTS
April 30, 2025
NOTE E I CAPITAL ASSETS
Construction in progress of the business-type activities consists of amounts expended for the following
major projects at April 30, 2025:
Estimated
Cost to
Project CIP Balance Complete Funding Source
Poplar Camp Beach Restroom
& Concession Stand Replacement $ 31,898 $ 240,723 Local funding
East/West Sanitary Sewer between
Schwartz Street & College Street $ 3,157 $ 134,203 Local funding
SEWWTP Inceptor Sewer Extension $ 18,823 $ 308,000 Local funding
Heritage Hills Sanitary Sewer Study $ 974 $ 8,146 Local funding
Sanitary Sewer Lining (CCIP) Program $ 378,326 $ 2,188,019 Local funding
Feeder Water Main Replacement
(Chautauqua-Oakland to Tower) $ 19,425 $ 479,467 Local funding
Feeder Water Main Replacement
(Oakland-Main to Sycamore) $ 24,406 $ 919,822 Local funding
Dogwood Road Water Main Ext. $ 4,089 $ 8,711 Local funding
Grand Ave, Lewis Lane, & Giant
City Rd Replace of Old 18 Feeder $ 246,205 $ 296,155 Local funding
E Walnut St. Watermain Replacement
Giant City to Kelly Rae $ 23,333 $ 589,667 Local funding
18" Feeder Watermain Repl.
(Lewis to Giant City Rd) $ 5,120 $ 663,960 Local funding
WTP On-Site Chlorine $ 28,313 $ 1,961,688 Local funding
Bicentennial Industrial Park
RedundantBoo~erPump $ 2,800 $ 367,200 Local funding
SeWWTP Mechanical Bar Screen $ 109 $ 690,000 Local funding
76
City of Carbondale, Illinois
NOTES TO FINANCIAL STATEMENTS
April 30, 2025
NOTE E ICAPITAL ASSETS
Estimated
Cost to
Project CIP Balance Complete Funding Source
Kent Drive Lift Station &
Forcemain Mods $ 740 $ 409,260 Local funding
Murdale Lift Station Pump Addition $ 9,456 $ 234,024 Local funding
Wastewater Treatment Plants
Optiminzation Study $ 184,768 $ 215,232 Local funding
In addition to these projects, there are several projects in construction in progress at fiscal year-end that
have no additional costs and are anticipated to be placed into service in fiscal year 2026. The total amount
of those projects in construction in progress is approximately $112,000.
77
City of Carbondale, Illinois
NOTES TO FINANCIAL STATEMENTS
April 30, 2025
NOTE E I CAPITAL ASSETS
Capital asset activity of the component unit for the year ended April 30, 2025 was as follows:
Balance Deductions Balance
April 30, and April 30,
2024 Additions Transfers 2025
Capital assets, not being depreciated:
Land $ 150,000 $ $ $ 150,000
Construction in progress
Total capital assets, not being
depreciated 150,000 150,000
Capital assets, being depreciated:
Buildings 2,287,019 2,287,019
Improvements other than buildings 13,809 13,809
Books and materials 294,832 294,832
Total capital assets being depreciated 2,595,660 2,595,660
Less accumulated depreciation for:
Buildings (2,166,121) (8,636) (2,174,757)
Improvements and other buildings (13,809) (13,809)
Books and materials (271,355) (5,869) (277,224)
Total accumulated depreciation (2,451,285) (14,505) (2,465,790)
Total capital assets,
being depreciated, net 144,375 (14,505) 129,870
Governmental activities
capital assets, net $ 294,375 $ (14,505) $ $ 279,870
78
City of Carbondale, Illinois
NOTES TO FINANCIAL STATEMENTS
April 30, 2025
NOTE FI LONG-TERM DEBT
General Obligation Bonds
Proceeds from general obligation bonds have been used for both governmental and business-type
activities. Bonds expected to be paid from business-type revenues are reported as business-type
activities.
General obligation bonds payable at April 30, 2025 are comprised of the following:
Governmental Activities:
$6,260,000 general obligation bonds dated September 3, 2020
due semi-annually from December 1, 2022 through December 1, 2029 in
installments ranging from $405,000 to $560,000. Interest is payable
each June 1 and December 1 beginning December 1, 2022. The bonds
bear an interest rate of 3% per annum. 2,480,000
$40,585,000 general obligation bonds dated March 1, 2022 due annually from
December 1, 2022 through December 1, 2039 in installments ranging from
$1,415,000 to $3,085,000. Interest is payable each June 1 and December 1,
beginning December 1, 2022. The bonds bear an interest rate of 1.81% to 4.09%
per annum. 35,990,000
Total Governmental Activities bonds payable $ 38,470,000
Business-Type Activities:
$1,100,000 general obligation bonds dated February 22, 2011
due annually from August 15, 2011 through February 15, 2026
in installments of $73,333 with an initial interest rate of 3.9%
per annum to be adjusted every 3 years. 73 334
Total Business-type Activities bonds payable $ 73,334
Total bonds payable, all activities $ 38,543.334
79
City of Carbondale, Illinois
NOTES TO FINANCIAL STATEMENTS
April 30, 2025
NOTE FI LONG-TERM DEBT
$1,100,000 in general obligation bonds issued on February 22, 2011 were used for improvements to the
North West Waste Water Treatment Plant.
$6,260,000 in general obligation bonds issued September 3, 2020 were used to refinance bonds issued
July 13, 2020.
$40,585,000 in general obligation bonds issued March 1, 2022 were used to fund the Police and
Firefighter's pension funds.
The City of Carbondale is a "Home Rule" unit as established by the 1970 Illinois Constitution. As a Home
Rule Community, no statutory debt limit exists.
The annual requirements to amortize all bonds outstanding as of April 30, 2025 are as follows:
Year Ending
April 30, Principal Interest
2026 2,238,334 1,356,781
2027 2,330,000 1,295,870
2028 2,495,000 1,230,965
2029 2,600,000 1,157,515
2030 2,680,000 1,077,926
2031-2035 11,900,000 4,170,944
2036-2040 14,300,000 1,771,772
$ 38,543,334 $ 12,061,773
80
City of Carbondale, Illinois
NOTES TO FINANCIAL STATEMENTS
April 30, 2025
NOTE F I LONG-TERM DEBT
Governmental Activity Long-Term Debt Notes Payable
The City has financed certain capital expenditures through bank borrowings and other loan agreements
at April 30, 2025 as follows:
Various term bank loans, due in monthly and semiannual installments;
terms of the loans varies through June 2030;
interest rates range from 2.25% to 4.23% $ 430.013
All governmenta I activity notes payable were used in the acquisition and construction of capital assets.
The annual requirements to amortize all governmental activity long-term debt notes payable as of April
30, 2025 are as follows:
Year Ending
April 30, Principle Interest
2026 155,460 14,511
2027 160,362 9,744
2028 65,576 4,805
2029 48,615 791
$ 430,013 $ 29,851
81
City of Carbondale, Illinois
NOTES TO FINANCIAL STATEMENTS
April 30, 2025
NOTE FI LONG-TERM DEBT
Business-Type Activity Note Payable
The business-type activity notes payable at April 30, 2025, are described as follows:
Term bank loans, various amounts due annually, payable in monthly
installments; term of the loans varies through April 2029;
interest rates range from 2.57% to 4.40%. $ 383,189
Southern Illinois University, repayment for billing errors, credit to
account each year of $211,513 beginning in 2020 through 2029.
Total amount of $2,115,133 over ten years. 846,053
State of Illinois Environmental Protection Agency, for the
construction of a water storage facility on Park Street (CIP WS 0202)
due in semi-annual installments of $172,926 beginning in February 2015
through August 2034 including interest at 2.2950%. 1,468.523
$ 2.697.765
All the Business-Type notes payable were used in the acquisition and construction of capital assets, with
the exception of the credit to Southern Illinois University.
The annual requirements to amortize all business-type activity notes payable at April 30, 2025, are as
follows:
Year Ending
April 30. Principle Interest
2026 453,147 44,472
2027 459,812 37,819
2028 462,477 30,964
2029 427,155 24,463
2030 159,836 19,521
2031-2036 735,338 42,832
$ 2,697,765 $ 200,071
82
City of Carbondale, Illinois
NOTES TO FINANCIAL STATEMENTS
April 30, 2025
NOTE FI LONG-TERM DEBT
Long-term liability activity for the year ended April 30, 2025, was as follows:
Balance Balance Due
April 30, April 30, Within
Governmental activities: 2024 Additions Reductions 2025 One Year
General obligation bonds $41,095,000 $ $ (2,625,000) $ 38,470,000 $ 2,165,000
Notes payable 579,982 (149,969) 430,013 155,460
Compensated absences 2,675,869 (282,008) 2,393,861 481,680
OPEB obligation 12,610,027 {3,578,913) 9,031,114
Pension liability 18,032,773 1,182,883 19,215,656
Long-term liabilities $ 74,993,651 $ 1,182,883 $ {6,635,890) $ 69,540,644 $ 2,802,140
Compensated absences, the pension liability and the OPEB obligation for governmental activities are
liquidated by the general fund.
Balance Balance Due
April 30, April 30, Within
Business-type activities: 2024 Additions Reductions 2025 One Year
General obligation bonds $ 831,666 $ $ {758,332) $ 73,334 $ 73,334
Bond premium 10,535 (10,535)
Notes payable 3,143,015 (445,250) 2,697,765 453,147
Compensated absences 349,147 (33,381) 315,766 68,833
Pension liability 794,144 (31,753) 762,391
Long-term liabilities $ 5,128,507 $ $ (1,279,251) $ 3,849,256 $ 595,314
83
City of Carbondale, Illinois
NOTES TO FINANCIAL STATEMENTS
April 30, 2025
NOTE GI RETIREMENT PLANS
The employees of the City of Carbondale are covered by one of the following defined benefit pension
plans: the Illinois Municipal Retirement Fund (IMRF), the Illinois Police Officers' Pension Investment
Fund, or the Illinois Firefighters' Pension Investment Fund. The Illinois Municipal Retirement Fund is a
multiple-employer agent PERS (Public Employee Retirement System) plan and the Police and
Firefighters' Pension Investment Funds are single-employer defined benefit cost sharing plans. The
Police Officers' and Firefighters' plans are accounted for as pension trust funds in the City's financial
statements. The Illinois Municipal Retirement Fund is not included in the balances shown in the
financial statements, except for the contributions made during the year and charged to operating
expenditures or expenses. City contributions to these pension plans are funded with property taxes,
replacement taxes and general operating revenues.
Illinois Municipal Retirement Fund
IMRF Plan Description
The City's defined benefit pension plan for regular employees provides retirement and disability
benefits, post-retirement increases, and death benefits to plan members and beneficiaries. The
employer plan is managed by the Illinois Municipal Retirement Fund (IMRF), the administrator of a multi-
employer public pension fund. A summary of IMRF's pension benefits is provided in the "Benefits
Provided" section of this document. Details of all benefits are available from IMRF. Benefit provisions are
established by statute and may only be changed by the General Assembly of the State oflllinois. lMRF
issues a publicly available Annual Comprehensive Financial Report that includes financial statements,
detailed information about the pension plan's fiduciary net position and required supplementary
information. The report is available for download at www.imrf.org.
Benefits Provided
IMRF has three benefit plans. The vast majority of IMRF members participate in the Regular Plan (RP).
The Sheriff's Law Enforcement Personnel (SLEP) plan is for sheriffs, deputy sheriffs, and selected police
chiefs. Counties cou Id adopt the Elected County Official (ECO) plan for officials elected priorto August 8,
2011 (the ECO plan was closed to new participants after that date).
All three iMRF benefit plans have two tiers. Employees hired before January 1, 2011, are eligible for Tier
1 benefits. Tier 1 employees are vested for pension benefits when they have at least eight years of
qualifying service credit. Tier 1 employees who retire at age 55 (at reduced benefits) or after age 60 (at
full benefits) with eight years of service are entitled to an annual retirement benefit, payable monthly for
life, in an amount equal to 1-2/3% of the final rate of earnings forthefirst15 years of service credit, plus
2% for each year of service credit after 15 years to a maximum of75% of their final rate of earnings. Final
rate of earnings is the highest total earnings during anyconsecutive48 months within the lastlOyears of
service, divided by 48. Under Tier 1, the pension is increased by 3% of the original amount on January 1
every year after retirement.
84
City of Carbondale, Illinois
NOTES TO FINANCIAL STATEMENTS
April 30, 2025
NOTE GI RETIREMENT PLANS
Regular Personnel (Non-SLEP)
Employees hired on or after January 1, 2011, are eligible for Tier 2 benefits. For Tier 2 employees,
pension benefits vest after ten years of service. Participating employees who retire at age 62 (at reduced
benefits) or after age 67 (at full benefits) with ten years of service are entitled to an annual retirement
benefit, payable monthly for life, in an amount equal to 1-2/3% of the final rate of earnings for the first
15 years of service credit, plus 2% for each year of service credit after 15 years to a maximum of75% of
their final rate of earnings. Final rate of earnings is the highest total earnings during any 96 consecutive
months within the last 10 years of service, divided by 96. Under Tier 2, the pension is increased on
January 1 every year after retirement, upon reaching age 67, by the lesser of:
• 3% of the original pension amount, or
• ½ of the increase in the Consumer Price Index of the original pension amount.
Regular Personnel (Non-SLEP)
Employees Covered by Benefit Terms
As of December 31, 2024, the following employees were covered by the benefit terms:
IMRF
Retirees and Beneficiaries currently receiving benefits 258
Inactive Plan Members entitles to but not yet receiving benefits 111
Active Plan Members 188
Total 557
Contributions
As set by statute, the City's Regular Plan Members are _required to contribute 4.5% of their annual
covered salary. The statute requires employers to contribute the amount necessary, in addition to
member contributions, to finance the retirement coverage of its own employees. The City's annual
contribution rate for calendar year 2024 was 6.53%. For the fiscal year ended April 30, 2025, the City
contributed $656,517 to the plan. The City also contributes for disability benefits, death benefits, and
supplemental retirement benefits, all of which are pooled at the IMRF level. Contribution rates for
disability and death benefits are set by IMRF's Board ofTrustees, while the supplemental retirement
benefits rate is set by statute.
85
City of Carbondale, Illinois
NOTES TO FINANCIAL STATEMENTS
April 30, 2025
NOTE G I RETIREMENT PLANS
Regular Personnel (Non-SLEP)
Net Pension Liability
The City's net pension liability was measured as of December 31, 2024. The total pension liability used
to calculate the net pension liability was determined by an actuarial valuation as of that date.
Actuarial Assumptions
The following are the methods and assumptions used to determine total pension liability at December
31, 2024:
• The Actuarial Cost Method used was Entry Age Norma I.
• The Asset Valuation Method used was Market Value of Assets.
• The Inflation Rate was assumed to be 2.25%
• Salary Increases were expected to be 2.85% to 13.75%, including inflation.
• The Investment Rate of Return was 7.25%
• Projected Retirement Age was from the Experience-based Table of Rates, specific to the type
of eligibility condition, last updated for the 2023 valuation pursuant to an experiences study
from years 2020 to 2022.
• Mortality
For Non-Disabled Retirees, the Pub-2010, Amount-Weighted, below-median income,
General, Retiree, Male (adjusted 108%) and Female (adjusted 106.4%) tables, and future
mortality improvements projected using scale MP-2021.
For Disabled Retirees, the Pub-2010,Amount-Weighted, below-median income, General,
Disabled Retiree, Male and Female (both unadjusted) tables, and future mortality
improvements projected using scale MP-2021.
For Active Members, the Pub-2010, Amount-Weighted, below-median income, General,
Employee, Male and Female (both unadjusted) tables, and future mortality improvements
projected using scale MP-2021.
86
City of Carbondale, Illinois
NOTES TO FINANCIAL STATEMENTS
April 30, 2025
NOTE G I RETIREMENT PLANS
Actuarial Assumptions
Portfolio Long-Term
Target Expected Real
Asset Class Percentage Rate of Return
Equities 33.5% 4.35%
International Equities 18% 5.40%
Fixed Income 24.5% 5.20%
Real Estate 10.5% 6.40%
Alternative Investments 12.5% 4.85-6.25%
Cash Equivalents 1% 3.60%
Total 100%
Single Discount Rate
A single Discount Rateof7.25%was used to measure the total pension liability. The projection of cash
flow used to determine this Single Discount Rate assumed that the plan members' contributions will be
made at the current contribution rate, and that employer contributions will be made at rates equal to
the difference between actuarially determined contribution rates and the member rate. The Single
Discount Rate reflects:
1. The long-term expected rate of return on pension plan investments (during the period in
which the fiduciary net position is projected to be sufficient to pay benefits), and
2. The tax-exempt municipal bond rate based on an index of 20-year genera I obligation bonds
with an average AA credit rating (which is published by the Federal Reserve) as of the
measurement date (to the extent that the contributions for use with long-term expected rate
of return are not met).
For the purpose of the most recent valuation, the expected rate ofreturn on plan investments is 7.25%,
the municipal bond rate is 4.08%, and the resulting single discount rate is 7.25%.
87
City of Carbondale, Illinois
NOTES TO FINANCIAL STATEMENTS
April 30, 2025
NOTE GI RETIREMENT PLANS
Regular Personnel (Non-SLEP)
Changes in the Net Pension Liability
Total Pension Plan Fiduciary Net Pension
Liability Net Position Liability Primary Component
(A} (B} (A)-(B} Government Unit
Balances at December 31, 2023 s 75,343,811 s 72,402,535 s 2,941,276 $ 2,764,799 $ 176,477
Changes for the year:
Service Cost 883,962 883,962 830,924 53,038
Interest on the Total Pension Liability 5,308,333 5,308,333 4,989,833 318,500
Changes of Benefit Terms
Differences Between Expected and Actual
Experience of the Total Pension Liability 707,126 707,126 664,698 42,428
Changes of Assumptions
Contributions - Em player 682,921 (682,921} (641,945) (40,976)
Contributions- Employees 485,605 (485,605} (456,469) (29,136)
Net Investment Income 7,379,247 (7,379,247} (6,936,492) (442,755)
Benefit Payments, including Refunds
of Employee Contributions (5,134,803} (5,134,803}
Other (Net Transfer} (1,530,749} 1,530,749 1,438,904 91,845
Net Changes 1,764,618 1,882,221 (117,603} (110,547} (7,056)
Balances at December 31, 2024 s 77,108,429 s 74,284,756 s 2,823,673 s 2,654,253 s 169,420
Primary government s 2,654,253
Component unit 169,420
Net Pension Liability s 2,823,673
Plan fiduciary net position as a percentage of the total pension liability 96.34%
Covered Valuation payroll $ 10,458,204
Net pension liability as a percentage of covered valuation payroll 27.00%
88
City of Carbondale, Illinois
NOTES TO FINANCIAL STATEMENTS
April 30, 2025
NOTE GI RETIREMENT PLANS
Regular Personnel (Non-SLEP)
Sensitivity of the Net Pension Liability to Chan~es in the Discount Rate
The following presents the plan's net pension liability (asset), calculated using a Single Discount Rate of
7.25%, as well as what the plan's net pension liability (asset) would be if it were calculated using a Single
Discount Rate that is 1% lower or 1% higher:
Current Single Discount
1% Decrease Rate Assumption 1% Increase
6.25% 7.25% 8.25%
Total Pension Liability $ 85,111,977 $ 77,108,429 $ 70,574,986
Plan Fiduciary Net Position 74,284,756 74,284,756 74,284,756
Net Pension Liability (Asset) $ 10,827,221 $ 2,823,673 $ (3,709, 770)
Net Pension Liability (Asset) - Primary Government $ 10,177,588 $ 2,654,253 $ (3,487,184)
Net Pension Liability (Asset) - Component Unit 649,633 169,420 (222,586)
Net Pension Liability (Asset) $ 10,827,221 $ 2,823,673 $ (3,709,770)
89
City of Carbondale, Illinois
NOTES TO FINANCIAL STATEMENTS
April 30, 2025
NOTE G I RETIREMENT PLANS
Regular Personnel (Non-SLEP}
Pension Expense, Deferred Outflows of Resources, and Deferred Inflows of Resources Related to
Pensions
For the year ended April 30, 2025, the City recognized pension expense of $2,593,341. At April 30, 2025,
the City reported deferred outflows of resources and deferred inflows of resources related to pensions
from the following sources:
Deferred Deferred
Outflows of Inflows of
Deferred Amounts Related to Pensions Resources Resources
Primary Component Primary Component
~Qll!:Cn!l)e □ t .u.n.i1 Ifill Ggvi:rnment .u.n.i1 Im.I.
Deferred Amounts to be Recognized in
Pension Expense in Future Periods
Differences between expected and
actual experience s 654,643 s 41,786 s 696,429 s s s
Changes of assumptions (31,264) (1,996) (33,260)
Net difference between projected and
actual earning on pension plan investments 1,623,626 103,636 1,727,262
Total Deferred Amounts to be recognized in
pension expense in future periods 2,278,270 145,421 2,423,691 (31,264) (1,996) (33,260)
Pension Contributions made subsequent
to the Measurement Date 207,737 14,170 221,907
Total Deferred Amounts Related to Pensions s 2,486,007 s 159,591 $ 2,645,598 s (31,264) s (1,996) $ (33,260)
90
City of Carbondale, Illinois
NOTES TO FINANCIAL STATEMENTS
April 30, 2025
NOTE GI RETIREMENT PLANS
Regular Personnel (Non-SLEP)
Pension Expense, Deferred Outflows of Resources, and Deferred Inflows of Resources Related to
Pensions
Other amounts reported as deferred outflows of resources and deferred inflows of resources related to
pensions will be recognized in pension expense in future periods as follows:
Year Ending Net Deferred Outflows
December 31, of Resources
Primary Component
Government Unit Total
2025 $ 1,188,499 $ 75,862 $ 1,264,361
2026 2,468,008 157,532 2,625,540
2027 {971,588) (62,016) (1,033,604)
2028 (437,914) {27,952) (465,866)
2029
Thereafter
Total $ 2,247,005 $ 143,426 $ 2,390,431
Sheriff's Law Enforcement (SLEP)
Emplo~ees Covered b~ Benefit Terms
As of December 31, 2024, the foll-owing employees were covered by the benefit terms:
IMRF
Retirees and Beneficiaries currently receiving benefits 1
Inactive Plan Members entitles to but not yet receiving benefits 0
Active Plan Members Q_
Total 1
91
City of Carbondale, Illinois
NOTES TO FINANCIAL STATEMENTS
April 30, 2025
NOTE G I RETIREMENT PLANS
Sheriff's Law Enforcement (SLEP)
Contributions
Asset by statute, the City's SLEP Plan Members are required to contribute 7.5% of their annual covered
salary. The statute requires employers to contribute the amount necessary, in addition to member
contributions, tofinancethe retirement coverage of its own employees. The City's annual contribution
rate for calendar year 2024 was 12.48%. For the fiscal year ended April 30, 2025, the City contributed
$38,902 to the plan. The City also contributes for disability benefits, death benefits, and supplemental
retirement benefits, all of which are pooled at the IMRF level. Contribution ratesfordisability and death
benefits are set by IMRF's Board ofTrustees, while the supplemental retirement benefits rate is set by
statute.
Net Pension Liability
The City's net pension liability was measured as of December 31, 2024. The total pension liability used
to calculate the net pension liability was determined by an actuarial valuation as of that date.
Actuarial Assumptions
The following are the methods and assumptions used to determine total pension liability at December
31, 2024:
• The Actuarial Cost Method used was Entry Age Normal.
• The Asset Valuation Method used was Market Value of Assets.
• The Inflation Rate was assumed to be 2.25%
• Salary Increases were expected to be 2.85% to 13.75%, including inflation.
• The Investment Rate of Return was 7.25%
• Proj_ected Retirement Age was from the Experience-based Tab le of Rates, specific to the type
of eligibility condition, last updated for the 2023 valuation pursuant to an experience study
from years 2020 to 2022.
92
City of Carbondale, Illinois
NOTES TO FINANCIAL STATEMENTS
April 30, 2025
NOTE GI RETIREMENT PLANS
Sheriff's Law Enforcement {SLEP}
Actuarial Assumptions
• Mortality
• For Non-Disabled Retirees, the Pub-2010, Amount-Weighted, below-median income,
General, Retiree, Male (adjusted 108%) and Female (adjusted 106.4%) tables, and future
mortality improvements projected using scale MP-2021.
• For Disabled Retirees, the Pub-2010,Amount-Weighted, below-median income, General,
Disabled Retiree, Male and Female (both unadjusted) tables, and future mortality
improvements projected using scale MP-2021.
• For Active Members, the Pub-2010,Amount-Weighted, below-median income, General,
Employee, Male and Female (both unadjusted) tables, and future mortality improvements
projected using scale MP-2021.
Portfolio Long-Term
Target Expected Rea 1
Asset Class Percentage Rate of Return
Equities 33.5% 4.35%
International Equities 18% 5.40%
Fixed Income 24.5% 5.20%
Real Estate 10.5% 6.40%
Alternative Investments 12.5% 4.85-6.25%
Cash Equivalents -----1.%. 3.60%
Total 100%
Single Discount Rate
A single Discount Rate of7.25% was used to measure the total pension liability. The projection of cash
flow used to determine this Single Discount Rate assumed that the plan members' contributions will be
made at the current contribution rate, and that employer contributions will be made at rates equal to
the difference between actuarially determined contribution rates and the member rate. The Single
Discount Rate reflects:
1. The long-term expected rate of return on pension plan investments (during the period in
which the fiduciary net position is projected to be sufficient to pay benefits), and
2. The tax-exempt municipal bond rate based on an index of 20-year general obligation bonds
with an average AA credit rating (which is published by the Federal Reserve) as of the
measurement date (to the extentthatthe contributions for use with long-term expected rate
of return are not met).
93
City of Carbondale, Illinois
NOTES TO FINANCIAL STATEMENTS
April 30, 2025
I
NOTE G RETIREMENT PLANS
Sheriff's Law Enforcement (SLEP)
Single Discount Rate
For the purpose of the most recent valuation, the expected rate of return on plan investments is 7.25%,
the municipal bond rate is 4.08%, and the resulting single discount rate is 7.25%.
Changes in the Net Pension Liability
Total Pension Plan Fiduciary Net Pension
Liability Net Position Liability
(A) (B) (A) - (B)
Balances at December 31, 2023 $ 1,356,587 $ 838,554 $ 518,033
Changes for the year:
Service Cost
Interest on the Total Pension Liability 94,509 94,509
Changes of Benefit Terms
Differences Between Expected and Actual
Experience of the Total Pension Liability 11,298 11,298
Changes of Assumptions
Contributions - Employer
Contributions - Employees
Net Investment Income 89,263 (89,263)
Benefit Payments, including Refunds
of Employee Contributions (106,021) {106,021)
Other (Net Transfer) (6,561) 6,561
Net Changes (214) (23,319) 23,105
Balances at December 31, 2024 $ 1,356,373 $ 815,235 $ 541,138
Plan fiduciary net position as a percentage of the total pension liability 60.10%
Covered Valuation payroll $
Net pension liability as a percentage of covered valuation payroll 0.00%
94
City of Carbondale, Illinois
NOTES TO FINANCIAL STATEMENTS
April 30, 2025
NOTE GI RETIREMENT PLANS
Sheriff's Law Enforcement (SLEP)
Sensitivity of the Net Pension Liability to Changes in the Discount Rate
The following presents the plan's net pension liability, calculated using a Single Discount Rate of7.25%,
as well as what the plan's net pension liability would be ifitwerecalculated using a Single Discount Rate
that is 1% lower or 1% higher:
Current Single Discount
1% Decrease Rate Assumption 1% Increase
6.25% 7.25% 8.25%
Total Pension Liability $ 1,488,308 $ 1,356,373 $ 1,243,252
Plan Fiduciary Net Position 815,235 815,235 815,235
Net Pension Liability $ 673,073 $ 541,138 $ 428,017
95
City of Carbondale, Illinois
NOTES TO FINANCIAL STATEMENTS
April 30, 2025
NOTE G I RETIREMENT PLANS
Sheriff's Law Enforcement (SLEP)
Pension Expense, Deferred Outflows of Resources, and Deferred Inflows of Resources Related to
Pensions
For the year ended April 30, 2025, the City recognized pension expense of $52,175. At April 30, 2025, the
City reported deferred outflows of resources and deferred inflows of resources related to pensions from
the following sources:
Deferred Deferred
Outflows of Inflows of
Deferred Amounts Related to Pensions Resources Resources
Deferred Amounts to be Recognized in
Pension Expense in Future Periods
Differences between expected and actual experience $ $
Changes of assumptions
Net difference between projected and
actual earning on pension plan investments 21,305
Total Deferred Amounts to be recognized in
pension expense in future periods 21,305
Pension Contributions made subsequent
to the Measurement Date
Total Deferred Amounts Related to Pensions $ 21,305 $
96
City of Carbondale, Illinois
NOTES TO FINANCIAL STATEMENTS
April 30, 2025
NOTE G IRETIREMENT PLANS
Sheriff's Law Enforcement (SLEP)
Amounts reported as deferred outflows of resources and deferred inflows of resources related to
pensions will be recognized in pension expense in future periods as follows:
Year Ending Net Deferred Outflows
December 31, of Resources
2025 10,622
2026 31,395
2027 (14,203)
2028 (6,509)
2029
Thereafter
Total $ 21,305
Firefighters' Pension Fund
Plan Description
The Plan is a single-employer pension plan that covers all sworn firefighters. The Plan provides
retirement, disability, and death benefits to plan members and their beneficiaries. The defined benefits
and the employee and employer contribution levels are governed by Illinois State Statutes, Chapter40
5/4, Article 4, and may be amended only by the Illinois legislature. The City accounts for the plan as a
pension trust fund. A separate audit report is issued for the Firefighters' Pension fund and may be
obtained directly from the City of Carbondale, Illinois.
Membership of the plan consisted of the following at April 30, 2025 the date of the latest actuarial
valuation:
Active members 30
Retirees and beneficiaries 38
Inactive, non-retiring members __5
Total
97
City of Carbondale, Illinois
NOTES TO FINANCIAL STATEMENTS
April 30, 2025
NOTE GI RETIREMENT PLANS
Firefighters' Pension Fund
Funding Policy
The contribution requirements of plan members and the City are established and may be amended by
the State legislature. Plan members are required to contribute 9.455% of their base salary to the
Firefighters' Pension Plan. If an employee terminates covered employment with less than 20 years of
service, accumulated employee contributions may be refunded without accumulated interest. The City
is required to contribute the remaining amounts necessary to finance the plan as actuarially determined
by an enrolled actuary. The current rate is 29.20% of current payroll. Administrative costs of the plan
are financed through investment earnings.
Benefit Provisions
Tier I - Membership started prior to January 1, 2011
A firefighter age 50 or more with 20 years or more of creditable service who is no longer in service as a
firefighter, shall receive 50% of the greater of the annual salary held in the year preceding retirement or
theannualsalary held on the last day of service. The annual pension shall be increased by2½% of such
annual salary for each additional year of service from 20 years of service to 30 years of service, up to a
maximum of 25%.
A firefighter who is separated from service having between 10 and 20 years of creditable service, who is
not entitled to receive a disability pension, and who did not apply for a refund of contributions at
separation of service, shall receive an annual pension upon attainment ofage 60 based on the monthly
salary attached to rank in the fire services on the date of retirement or separation of service according to
the following years of service: for 10 years, 15%; for 11 years, 17.6%; for 12 years, 20.4%, for 13 years,
23.4%; for 14 years, 26.6%; for 15 years, 30%; for 16 years, 33.6%; for 17years, 37.4%; for 18 years, 41.4%;
for 19 years, 45.6% of salary.
The annual pension of a firefighter retired from service with 20 or more years of creditable service shall
increase annually, 3% of the original pension amount after the attainment of age 55 for each year
elapsed since retirement, followed by an additional3% of the amount of pension payableatthetime of
increase on each January 1 thereafter.
Tier II - Membership started after December 31, 2010
A firefighter age 55 or more with 10 years of creditable service who is no longer in service as a firefighter,
shall receive 2½% of the final average salary for each year of service. The final average salary is defined
as the average salary based on the highest consecutive 48 months of the final 60 months of service.
98
City of Carbondale, Illinois
NOTES TO FINANCIAL STATEMENTS
April 30, 2025
NOTE GI RETIREMENT PLANS
Firefighters' Pension Fund
Benefit Provisions
A firefighter who is separated from service having between 10 and 20 yea rs of creditable service, who is
not entitled to receive a disability pension, and who did not apply for a refund of contributions at
separation of service, shalt receive an annual pension upon attainment of age 60 based on the monthly
salary attached to rank in thefireservices on the date ofretirementor separation of service according to
th,e following years of service: for 10 years, 15%; for 11 years, 17.6%; for 12 years, 20.4%, for 13 years,
23.4%; for 14 yea rs, 26.6%; for 15 years, 30%; for 16 years, 33.6%; for 17 years, 37.4%; for 18 years, 41.4%;
for 19 years, 45.6% of salary.
Early retirement is offered for firefighters at age 50 or greater with 10 or morecreditableyears of service,
but with a penalty of½% for each month prior to age 55.
The annual pension of a firefighter retired from service with 20 or more years of creditable service shall
increase annually by the lessor of½ of the Consumer Price Index - all urban consumers (CPI-U) or 3%
increase of the original pension amountafterattainmentofage60, followed byan additional increase of
the lessor of½ of the CPI-U or 3% of the original pension amount on each January 1 thereafter.
The Plan also provides death and disability benefits. These benefit provisions and all other
requirements are established by state statute.
Members that terminate their participation maywithdrawtheircontributions and forfeit future benefits.
Net Pension Liability
The City's net pension liability was measured as of April 30, 2025. The total pension liability used to
calculate the net pension liability was determined by an actuarial valuation as of that date.
99
City of Carbondale, Illinois
NOTES TO FINANCIAL STATEMENTS
April 30, 2025
NOTE GI RETIREMENT PLANS
Firefighters' Pension Fund
Actuarial Assumptions
The following are the methods and assumptions used to determine total pension liability at April 30,
2025:
• The Actuarial Cost Method used was Entry Age Normal.
• The Asset Valuation Method used was 5 year smoothed market, no corridor for contribution
determination.
• The Inflation Rate was assumed to be 2.5%
• Salary Increases were graded by years of service
• The Investment Rate of Return was 6.75%
• Mortality: PubS-2010 base rates projected generationally with Scale MP2021.
Rates (probability of death at each age) have been adjusted by a factor of 1.081 for healthy
male retirees, 1.178 for disabled male retirees, and 1.098 for female surviving spouses.
A detailed description of the actuarial assumptions and methods can be found in the May 1, 2024
actuarial valuation report.
Single Discount Rate
A single Discount Rate of 6.75% was used to measure the total pension liability. Projected benefit
payments are required to be discounted to their actuarial present values using a single discount rate
that reflects:
1. A long-term expected rate of return on pension plan investments (to the extent that the plan's
net fiduciary position is projected to be sufficient to pay benefits) and
2. A tax-exempt municipal bond rate based on an index of20-year general obligation bonds with
an average AA credit rating as of the measurement date (to the extent that the plan's
projected fiduciary position is insufficient to pay benefits).
For the purposes of this valuation, the expected rate of return on pension plan investments is 6.75%; the
municipal bond rate is 5.24% and the resulting single discount rate isG.75%.
100
City of Carbondale, Illinois
NOTES TO FINANCIAL STATEMENTS
April 30, 2025
NOTE G I RETIREMENT PLANS
Firefighters' Pension Fund
Single Discount Rate
Expected contributions are developed based on the following:
• Employee contributions for current participants
• Normal cost contributions for current participants
• Unfunded Accrued Liability (UAL) contributions for current and future participants
Changes in the Net Pension Liability
Total Pension Plan Fiduciary Net Pension
Liability Net Position Liability
(A) (B) (A) - (B)
Balances at April 30, 2024 $ 37,237,186 $ 30,779,680 $ 6,457,506
Changes for the year:
Service Cost 599,958 599,958
Interest on the Total Pension Liability 2,431,690 2,431,690
Changes of Benefit Terms
Differences Between Expected and Actual
Experie nee of the Total Pension Liability 968,971 968,971
Changes of Assumptions
Contributions- Employer 663,293 (663,293)
Contributions - Employees 217,836 (217,836)
Net Investment Income 3,132,715 (3,132,715)
Benefit Payments, including Refunds
of Employee Contributions (2,237,811) (2,237,811)
Other (Net Transfer) (39,449) (39,449)
Net Changes 1,723,359 1,736,584 (13,225)
Balances at April 30, 2025 $ 38,960,545 $ 32,516,264 $ 6,444,281
Plan fiduciary net position as a percentage of the total
pension liability of the total pension liability 83.46%
Covered Valuation payroll $ 2,271,586
Net pension liability as a percentage
of covered valuation payroll 283.69%
101
City of Carbondale, Illinois
NOTES TO FINANCIAL STATEMENTS
April 30, 2025
NOTE G I RETIREMENT PLANS
Firefighters' Pension Fund
Sensitivity of the Net Pension Liability to Changes in the Discount Rate
The following presents the plan's net pension liability, calculated using a Single Discount Rate of 6.75%,
as well as what the plan's net pension liability would be ifitwerecalculated usi'nga Single Discount Rate
that is 1% lower or 1o/o higher:
Current Single Discount
1% Decrease Rate Assumption 1o/o Increase
5.75% 6.75% 7.75%
Net Pension Liability $ 11,373,826 $ 6,444,281 $ 2,375,022
Pension Expense, Deferred Outflows of Resources, and Deferred Inflows of Resources Related to
Pensions
For the year ended April 30, 2025, the City recognized pension expense of $2,138,368. At April 30, 2025,
the City reported deferred outflows of resources and deferred inflows of resources related to pensions
from the following sources:
Deferred Deferred Aggregate
Outflows of Inflows of Deferred
Deferred Amounts Related to Pensions Resources Resources Resources
Deferred Amounts to be Recognized in
Pension Expense in Future Periods
Differences between expected and
actual experience $ 963,280 $ (482,655) $ 480,625
Changes of assumptions 1,077,721 1,077,721
Net difference between projected and
actual earning on pension plan investments ________:.__:__..:...._
(62,545) _ ___:____,:_~
(62,545)
Tota I Deferred Amounts to be recognized in
pension expense in future periods $ 2,041,001 $ (545,200) $ 1,495,801
102
City of Carbondale, Illinois
NOTES TO FINANCIAL STATEMENTS
April 30, 2025
NOTE GI RETIREMENT PLANS
Firefighters' Pension Fund
Pension Expense, Deferred Outflows of Resources, and Deferred Inflows of Resources Related to
Pensions
Amounts reported as deferred outflows of resources and deferred inflows of resources related to
pensions will be recognized in pension expense in future periods as follows:
Year Ending Pension Expense/
April 30, (Income) Amount
2026 $ 1,212,275
2027 424,268
2028 (132,757}
2029 (138,471}
20230 130,486
Thereafter
Total $ 1,495,801
Police Pension Fund
Plan Description
The Plan is a single-employer defined benefit pension plan that covers all sworn police personnel. The
Plan provides retirement, disability, and death benefits to plan members and their beneficiaries. The
defined benefits and the employee and employer contribution levels are governed by Illinois State
Statutes, Chapter 40 5/4, Article 3, and may be amended only by the Illinois legislature. The City
accounts for the plan as a pension trust fund. A separate audit report is issued for the Police Pension
fund and may be obtained directly from the City of Carbondale, Illinois.
Membership of the plan consisted of the following at April 30, 2025, the date of the latest actuarial
valuation:
Active members 60
Retirees and beneficiaries 69
Inactive, non-retired members 25
Total 15.4
103
City of Carbondale, Illinois
NOTES TO FINANCIAL STATEMENTS
April 30, 2025
NOTE GI RETIREMENT PLANS
Police Pension Fund
Funding Policy
The contribution requirements of plan members and the City are established and may be amended by
the State legislature. Plan members are required to contribute 9.91% of their base salary to the Police
Pension Plan. If an employee terminates covered employment with less than 20 years of service,
accumulated employee contributions may be refunded without accumulated interest. The City is
required to contribute the remaining amounts necessary to finance the plan as actuarially determined
by an enrolled actuary. The current rate is 22. 72% of current payroll. Administrative costs of the plan
are financed through investment earnings.
Benefit Provisions
Tier I - Membership started prior to January 1, 2011
A police officer age 50 or more with 20 years or more of creditable service who is no longer in service as a
police officer, shall receive 50% of the greater of the annual salary held in the year preceding retirement
or the annual salary held on the last day of service. The annual pension shall be increased by 2½% of
such annua I salary for each additional year of service from 20years of serviceto30years of service, upto
a maximum of 25%.
A police officer who is separated from service having between 8 and 20 yea rs of creditable service, who is
not entitled to receive a disability pension, and who did not apply for a refund of contributions at
separation of service, shall receive an annual pension upon attainment of age 60 in the amountof2½%
of the annual salary held in the year preceding termination times the number of years of creditable
service or 2½% of the annual salary held on the last day of service times the number of years of
creditable service, whichever is greater.
The annual pension of a police officer retired from service with 20 or more years of creditable service
shall increase annually, 3% of the original pension amount after the attainmentofage 55 for each year
elapsed since retirement, followed by an additional3% of the amount of pension payableatthetimeof
increase on each January 1 thereafter.
Tier II - Membership started after December 31, 2010
A police officer age 55 or more with 10 years of creditable service who is no longer in service as a police
officer, shall receive 2½% of the final average salary for each year of service. The final average salary is
defined as the average salary based on the highest consecutive 96 months of the final 120 months of
service.
104
City of Carbondale, Illinois
NOTES TO FINANCIAL STATEMENTS
April 30, 2025
NOTE GI RETIREMENT PLANS
Police Pension Fund
Benefit Provisions
A police officer who is separated from service having between 8 and 20 years of creditable service, who is
not entitled to receive a disability pension, and who did not apply for a refund of contributions at
separation of service, shall receive an annual pension upon attainment of age 60 in the amount of 2½%
of the annual salary held in the year preceding termination times the number of years of creditable
service or 2½% of the annual salary held on the last day of service times the number of years of
creditable service, whichever is greater.
Early retirement is offered for police officers at age 50 or greater with 10 or more creditable years of
service, but with a penalty of½% for each month prior to age 55.
The annual pension of a police officer retired from service with 20 or more years of creditable service
shall increase annually by the lessor of½ of the Consumer Price Index- all urban consumers (CPI-U} or
3% increase of the original pension amount after attainment of age 60, followed by an additional
increase of the lessor of½ of tbe CPI-U or 3% of the original pension amount on each January 1
thereafter.
The Plan also provides death and disability benefits. These benefit provisions and all other requirements
are established by state statute.
Members that terminate their participation maywithdrawtheir contributions and forfeit future benefits.
Net Pension Liability
The City's net pension liability was measured as of April 30, 2025. The total pension liability used to
calculate the net pension liability was determined by an actuarial valuation as of that date.
105
City of Carbondale, Illinois
NOTES TO FINANCIAL STATEMENTS
April 30, 2025
NOTE GI RETIREMENT PLANS
Police Pension Fund
Actuarial Assumptions
The following are the methods and assumptions used to determine total pension liability at April 30,
2025:
• The Actuarial Cost Method used was Entry Age Normal.
• The Asset Valuation Method used was 5-year smoothed market, no corridor.
• The Inflation Rate was assumed to be 2.50%.
• Salary Increases were graded by service
• The Investment Rate of Return was 6. 75%.
• Mortality: PubS-2010 base rates projected generationally with Scale MP2021.
Rates {probability of death at each age) have been adjusted by a factor of 1.15 for healthy
male retirees and female surviving spouses. Rates have been adjusted by a factor of 1.08 for
disabled male retirees.
A detailed description of the actuarial assumptions and methods can be found in the May 1, 2024
actuarial valuation report.
Sinile Discount Rate
A single Discount Rate of 6.75% was used to measure the total pension liability. Projected benefit
payments are required to be discounted to their actuarial present values using a single discount rate
that reflects:
1. A long-term expected rate ofreturn on pension plan investments (totheextentthatthe plan's net
fiduciary position is projected to be sufficient to pay benefits) and
2. A tax-exempt municipal bond rate based on an index of20-year general obligation bonds with an
average AA credit rating as of the measurement date (to the extent that the plan's projected
fiduciary position is insufficient to pay benefits).
For the purposes of this valuation, the expected rate ofreturn on pension plan investments is 6.750/o;the
municipal bond rate is 5.24% and the resulting single discount rate is 6.75%.
Expected contributions are developed based on the following:
• Employee contributions for current participants
• Normal cost contributions for current participants
• Unfunded Accrued Liability (UAL) contributions for current and future participants
106
City of Carbondale, Illinois
NOTES TO FINANCIAL STATEMENTS
April 30, 2025
NOTE GI RETIREMENT PLANS
Police Pension Fund
Changes in the Net Pension Liabilitt
Total Pension Plan Fiduciary Net Pension
Liability Net Position Liability
(A) (B) (A)-(B)
Balances at April 30, 2024 $ 67,531,604 $ 58,445,025 $ 9,086,579
Changes for the year:
Service Cost 1,065,823 1,065,823
Interest on the Total Pension Liability 4,430,470 4,430,470
Changes of Benefit Terms
Differences Between Expected and Actual
Experience of the Total Pension Liability 2,928,277 2,928;277
Changes of Assumptions
Contributions - Employer 1,076,879 (1,076,879)
Contributions - Employees 528,362 (528,362)
Net Investment Income 5,567,533 (5,567,533)
Benefit Payments, including Refunds
of Employee Contributions (3,498,473) (3,498,473)
Other (Net Transfer) (46,007) (46,007)
Net Changes 4,880,090 3,628,294 1,251,796
Balances at April 30, 2025 $ 72,411,694 $ 62,073,319 $ 10,338,375
Plan fiduciary net position as a percentage of the total pension
liability of the total pension liability 85.72%
Covered Valuation payroll $ 4,740,673
Net pension liability as a percentage of covered valuation payroll 218.08%
107
City of Carbondale, Illinois
NOTES TO FINANCIAL STATEMENTS
April 30, 2025
NOTE GI RETIREMENT PLANS
Police Pension Fund
Sensitivity of the Net Pension Lia bili:t;y to Changes in the Discount Rate
The following presents the plan's net pension liability, calculated using a Single Discount Rate of 6.75%,
as well as what the plan's net pension liability would be if it were calculated using a Single Discount Rate
that is 1% lower or 1% higher:
Current Single Discount
1% Decrease Rate Assumption 1% Increase
5.75% 6.75% 7.75%
Net Pension Liability $ 20,553,702 $ 10,338,375 $ 2,036,424
Pension Expense, Deferred Outflows of Resources, and Deferred Inflows of Resources Related to
Pensions
For the year ended April 30, 2025, the City recognized pension expense of $2,239,904. At April 30, 2025,
the City reported deferred outflows of resources and deferred inflows of resources related to pensions
from the following sources:
Deferred Deferred Aggregate
Outflows of Inflows of Deferred
Deferred Amounts Related to Pensions Resources Resources Resources
Deferred Amounts to be Recognized in
Pension Expense in Future Periods
Differences between expected and actual experience S 2,597,010 S {607,265) $ 1,989,745
Changes of assumptions 1,159,188 1,159,188
Net difference between projected and
actual earning on pension plan investments 5,459 5,459
Total Deferred Amounts to be recognized in
pension expense in future periods $ 3,761,657 $ {607,265) $ 3,154,392
108
City of carbondale, Illinois
NOTES TO FINANCIAL STATEMENTS
April 30, 2025
NOTE GI RETIREMENT PLANS
Police Pension Fund
Pension Expense, Deferred Outflows of Resources, and Deferred Inflows of Resources Related to
Pensions
Amounts reported as deferred outflows of resources and deferred inflows of resources related to
pensions will be recognized in pension expense in future periods as follows:
Year Ending Pension Expense/
April 30, (Income) Amount
2026 $ 2,051,856
2027 842,745
2028 (87,442)
2029 157,966
2030 189,267
Thereafter
Total $ 3,154,392
Total deferred outflows, deferred inflows, pension asset or liabilities, and pension expenses
The table below summarizes pension plans as reported in each section:
Net Pension
Deferred Outflow Deferred toflow Lia bi lit£ Expense L(Income}
IMRF Regular(Non-SLEP) $ 2,645,598 $ 33,260 $ 2,823,673 $ 2,593,341
IMRFSLEP 21,305 541,138 52,175
flrefighter's Pension 2,041,001 545,200 6,444,281 2,138,368
Police Pension 3,761,657 607,265 10,338,375 2,239,904
Total expense for benefits plans $ 8,469,561 $ 1,185,725 $ 20,147,467 $ 7,023,788
109
City of Carbondale, Illinois
NOTES TO FINANCIAL STATEMENTS
April 30, 2025
NOTE HI DEFERRED COMPENSATION PLAN
The City offers its employees a deferred compensation plan created in accordance with Internal Revenue
Code Section 457. The plan, available to all City employees, permits them to defer a portion of their
salary until future years. The deferred compensation, which aggregated $14,231,721 at April 30, 2025, is
not available to employees until termination, retirement, death, or unforeseeable emergency. The
deferred compensation plan assets are held in trust by a third party.
NOTE I I OTHER POST-EMPLOYMENT BENEFITS
Plan Description
In addition to providing the pension benefits described, the City provides post-employment health care
benefits (OPEB) for retired and eligible disabled employees through a single employer group health
insurance plan. The benefits, benefit levels, and employee contributions are outlined in the Group
Health Insurance Plan agreement with BlueCross BlueShield of Illinois.
The plan is not administered through a trust or equivalent arrangement. There are no assets
accumulated for this plan.
Benefits Provided
The City provides post-employment health care benefits to its retirees and eligible disabled employees.
To be eligible for benefits, an employee must qualify for retirement under one of the City's retirement
plans. All health care benefits are provided through the City's Group Health Insurance Plan with
BlueCross BlueShield of Illinois. The benefit levels are the same as those afforded to active employees.
Benefits include inpatient and outpatient hospital services; emergency room; well care exams;
ambulance treatment; chiropractic treatment; and prescription drug benefits. Upon a retiree reaching
65 years of age, Medicare becomes the primary insurer and the City's plan becomes secondary.
Membership
At April 30, 2025, membership consisted of:
Police Fire Municipal Total
Active participants 59 29 140 228
Disabled participants 6 1 7
Retired participants 3 4 11 18
Total 68 34 151 253
Participating employers 1
110
City of Carbondale, Illinois
NOTES TO FINANCIAL STATEMENTS
April 30, 2025
NOTE I I OTHER POST-EMPLOYMENT BENEFITS
Contributions and Funding Policy
City management reviews the contribution percentages between the City and employees with the
Employee Benefits Committee on an annual basis. All retirees contribute 100% of the blended premium
to the plan. The City pays 100% of the cost of coverage for police officers and firefighters that are injured
in the line of duty.
Annual OPEB costs and Net OPEB Obligation
The City had an actuarial valuation performed for the plan as of April 30, 2025 to determine the
employer's annual required contribution (ARC) for the fiscal year ended April 30, 2025.
Actuarial Assumptions
The following are the methods and assumptions used to determine total OPEB liability at April 30, 2025:
• The Actuarial Cost Method used was Entry Age Normal
• The Discount Rate used 5.24% annual
• The Salary Increase used was 3% per annum
Monthly Health Plan Premiums*
Premium Costs (Blended)* Coverage IMRF Police and Fire
Single $ 1,121 $ 1,121
Single+ Spouse 2,095 2,095
Single+ Children 1,871 1,871
Family 3,075 3,075
*For valuation calculations, blended rates are adjusted to reflectthe individual participant age through
actuarial rate factors. The factors used are from the Society of Actuaries June 2013report: "Health Care
Costs - From Birth to Death".
Mortality
Probabilities of death for participants were according to PubS-2010table rates projected generationally
using scale MP2021 for Police Officers and Firefighters. For all others, the PubG-2010 table rates
projected generationally using scale MP2021 was used. PubS-2010 base mortality rates were adjusted in
accordance with factors as specified in the Police and Fire funding reports as of May 1, 2023.
111
City of Carbondale, Illinois
NOTES TO FINANCIAL STATEMENTS
April 30, 2025
NOTE I I OTHER POST-EMPLOYMENT BENEFITS
Retirement
Representative rates of retirement for Police and Fire are:
Police Fire Police Fire
Age Tier 1 Tier2 Tier 1 Tier2 Age Tierl Tier2 Tierl Tier2
50 0.20 0.05 0.12 0.03 58 0.25 0.25 0.20 0.20
51 0.20 0.05 0.12 0.03 59 0.25 0.25 0.20 0.20
52 0.20 0.05 0.15 0.03 60 0.25 0.25 0.25 0.25
53 0.20 0.05 0.15 0.03 61 0.25 0.25 0.25 0.25
54 0.20 0.05 0.20 0.03 62 0.25 0.25 0.25 0.25
55 0.25 0.40 0.20 0.30 63 0.33 0.33 0.33 0.33
56 0.25 0.25 0.20 0.20 64 0.40 0.40 0.33 0.33
57 0.25 0.25 0.20 0.20 65 1.00 1.00 1.00 1.00
112
City of Carbondale, Illinois
NOTES TO FINANCIAL STATEMENTS
April 30, 2025
NOTE 11 OTHER POST-EMPLOYMENT BENEFITS
Retirement
Representative rates of retirement for other departments:
Tierl Tier2
Reduced Earl Normal Retirement Reduced Early Normal Retirement
Age Male Female Male Female Male Female Male Female
55 0.0700 0.0605 0.330 0.295
56 0.0700 0.0605 0.265 0.203
57 0.0700 0.0605 0.185 0.155
58 0.0700 0.0605 0.225 0.165
59 0.0700 0.0605 0.220 0.175
60 0.130 0.115
61 0.125 0.105
62 0.215 0.175 0.15 0.13 0.75 0.75
63 0.200 0.175 0.15 0.13 0.75 0.75
64 0.180 0.160 0.15 0.13 0.75 0.75
65 0.260 0.270 0.15 0.13 0.75 0.75
66 0.320 0.320 0.15 0.13 0.75 0.75
67 0.260 0.285 0.75 0.75
68 0.230 0.230 0.75 0.75
69 0.225 0.250 0.75 0.75
70 0.260 0.255 0.75 0.75
71 0.240 0.230 0.75 0.75
72 0.175 0.225 0.75 0.75
73 0.220 0.210 0.75 0.75
74 0.200 0.225 0.75 0.75
75 0.230 0.240 0.75 0.75
76 0.230 0.240 0.75 0.75
77 0.230 0.240 0.75 0.75
78 0.230 0.240 0.75 0.75
79 0.230 0.240 0.75 0.75
80 1.000 1.000 1.00 1.00
113
City of Carbondale, Illinois
NOTES TO FINANCIAL STATEMENTS
April 30, 2025
NOTE I j OTHER POST-EMPLOYMENT BENEFITS
Disability
Other Departments
Police* Fire*
Age Male Female
25 0.0003 0.0002 0.0000 0.0000
35 0.0026 0.0022 0.0001 0.0000
45 0.0059 0.0065 0.0002 0.0001
55 0.0086 0.0124 0.0005 0.0002
65 0.0000 0.0158 0.0006 0.0004
*60% of Police and 80% of Fire disabilities are assumed to occur in the line of duty
Withdrawal
Other Departments
Age Fire Service Male Female
25 0.090 0 0.2480 0.2700
35 0.025 1 0.1980 0.2200
45 0.010 2 0.1530 0.1775
55 0.010 3 0.1330 0.1450
4 0.1070 0.1200
5 0.0875 0.1045
6 0.0770 0;0920
7 0.0770 0.0880
Service Police
0 0.1300 Age 8 or More Years of Service
5 0.0450 25 0.0520 0.0880
10 0.0225 35 0.0379 0.0586
15 0.0125 45 0.0247 0.0379
20 0.0125 55 0.0200 0.0300
114
City of Carbondale, Illinois
NOTES TO FINANCIAL STATEMENTS
April 30, 2025
NOTE 11 OTHER POST-EMPLOYMENT BENEFITS
Participation
50% of employees currently enrolled in medical plans were assumed to participate in the retiree plan for
all employee groups.
Spouse Information
50% of employees were assumed to have participating spouses. Females were assumed to be three
years younger than males.
Healthcare Cost Inflation Rate
Period Rates
2025 6.75%
2026 6.50%
2027 6.25%
2028 6.00%
2029 5.50%
2030 5.00%
2031 and Thereafter 4.50%
115
City of Carbondale, Illinois
NOTES TO FINANCIAL STATEMENTS
April 30, 2025
NOTE I I OTHER POST-EMPLOYMENT BENEFITS
Change in the Net OPEB Liabitity
Total OPEB Plan Fiduciary NetOPEB
Liability Net Position Liability
(A) (B) (A)-(B)
Balances at April 30, 2024 $ 12,610,027 $ $ 12,610,027
Changes for the year:
Service Cost 500,228 500,228
Interest on the Total OPEB Liability 510,121 510,121
Changes of Benefit Terms
Differences Between Expected and
Actual Experience of the Total OPEB Liabilitiy (2,891,473) (2,891,473)
Changes of Assumptions (1,240,913) (1,240,913)
Contributions- Employer 456,876 (456,876)
Contributions - Employees
Net Investment Income
Benefit Payments, Including
Refunds of Employee Contributions (456,876) (456,876)
Other (NetTransfer)
Net Changes (3,578,913) (3,578,913)
Balances at April 30, 2025 $ 9,031,114 $ $ 9,031,114
Plan fiduciary net position as a percentage of the total OPEB liability 0.00%
Covered-employee payroll $ 17,761,402
Net OPEB as a percentage of covered-employee payroll 50.85%
116
City of Carbondale, Illinois
NOTES TO FINANCIAL STATEMENTS
April 30, 2025
NOTE I I OTHER POST-EMPLOYMENT BENEFITS
Sensitivity of the Net OPEB Liability to Changes in the Discount Rate
The following presents the plan's net OPEB liability, calculated using a Single Discount Rate of 5.24%, as
well as what the plan's net OPEB liability would be if it were calculated using a Single Discount Rate that
is 1% lower or 1% higher:
1% Decrease Current Discount Rate 1% Increase
4.24% 5.24% 6.24%
Police $ 6,616,026 $ 5,845,153 $ 5,204,287
Fire 2,110,760 1,864,823 1,660,363
Municipal 1,495,373 1,321,138 1,176,288
Net OPEB Liability $ 10,222,159 $ 9,031,114 $ 8,040,938
Sensitivity of the Net OPEB Liability to Changes in the Healthcare Trend
The following presents the plan's net OPEB, calculated using healthcare trend rates that a rel% lower or
1% higher than the trend rates used for the actuarial valuation:
1% Decrease Current Trend Rates 1% Increase
5.25% Decreasing to 3.5% 6.25% Decreasing to 4.5% 7.25% Decreasing to 5.5%
Police $ 5,092,916 $ 5,845,153 $ 6,782,250
Fire 1,624,831 1,864,823 2,163,792
Municipal 1,151,115 1,321,138 1,532,943
Net OPES Liability $ 7,868,862 $ 9,031,114 $ 10,478,985
========================================================
117
City of Carbondale, Illinois
NOTES TO FINANCIAL STATEMENTS
April 30, 2025
NOTE 11 OTHER POST-EMPLOYMENT BENEFITS
OPEB Expense, Deferred Outflows of Resources, and Deferred Inflows of Resources Related to OPEB
For the year ended April 30, 2025, the City recognized OPEB·expense of $734,462. At April 30, 2025,
the City reported deferred outflows of resources and deferred inflows of resources related to OPEB
from the following sources:
Deferred Deferred
Outflows of Inflows of
Resources Resources
Differences between expected and actual
non-investment experience $ $ (3,148,677)
Changes of assumptions 2,526,266 (3,509,666)
Difference between expected and actual
investment earnings
Total deferred amounts to be recognized in
OPEB expense in future periods $ 2,526,266 $ (6,658,343)
Amounts reported as deferred outflows of resources and deferred inflows of resources related to OPEB
will be recognized in OPEB expense in future periods as follows:
Year Ending OPEB Expense/
April 30, (Income) Amount
2026 $ (275,887)
2027 (275,887)
2028 (275,887)
2029 (275,887)
2030 (275,887)
Thereafter (2,752,642)
Total $ (4,132,077)
118
City of Carbondale, Illinois
NOTES TO FINANCIAL STATEMENTS
April 30, 2025
NOTE JI FUND BALANCE CLASSIFICATIONS
The combining balance sheet major and non major governmental funds, include a number of reserves
which are maintained for specific purposes. The nature and purpose of the significant reserves are as
follows.
Governmental type fund balance in detail are as follows at April 30, 2025:
Nonspendable Fund Balance
General fund:
Prepaids and other $ 673,909
Inventories 181,514
$ 855,423
Restricted Fund Balance
General Fund:
Grant funds and public safety $ 1,966,555
Non-major Funds:
Foreign Fire Insurance Board 80,165
Debt service 1,765,700
TIF 1, 2, 3 and Enterprise Zone Fees 1,825,978
Motor Fuel Fund 1,250,256
$ 6,888,654
Committed Fund Balance
General Fund:
Saluki Way $ 1,000,000
Perpetual care 673,920
Public safety 42,705
Gifts 4,107
$ 1,720,732
Assigned Fund Balance
General Fund:
Employee relations $ 4,367
Gifts 3,376
Local Improvement Fund:
Capital improvements 3,486,727
$ 3,494,470
119
City of Carbondale, Illinois
NOTES TO FINANCIAL STATEMENTS
April 30, 2025
NOTE KI OTHER BONDING
The following notes and bonds were issued by the City of Carbondale, Illinois, to finance various private
enterprise and individual projects. Although the legal form of the notes and bonds may vary, they do not
constitute an indebtedness, liability, or legal obligation of the City of Carbondale, Illinois, and,
accordingly, are not included in the City's financial statements. The following such notes and bonds
were issued bytheCity since the proceeds were u.sed for a purpose which benefited the general public.
Economic and Industrial Revenue Notes and Bonds
The City has issued $47,945,000 in economic and industrial revenue notes and bonds. Those notes and
bonds are payable solely from revenues, receipts, and other monies pledged bytheprivateenterpriseor
individual utilizing the proceeds.
NOTE LI OTHER REQUIRED DISCLOSURES
Excess of Expenditures Over Appropriations
Excess of expenditures over appropriations in individual funds for the year ended April 30, 2025, are as
follows:
Fund Expenditures Budget
Genera I Fund $ 33,122,277 $ 31,899,307
lnterna I Service Fund $ 5,450,108 $ 4,971,584
Waterworks and Sewerage Fund $ 11,228,235 $ 9,970,774
Rental Properties Fund $ 261,250 $ 239,015
120
City of Carbondale, Illinois
NOTES TO FINANCIAL STATEMENTS
April 30, 2025
NOTE M I INTERFUND RECEIVABLES AND PAYABLES
lnterfund receivables and interfund payables are as follows at April 30, 2025:
lnterfund lnterfund
Receivables Payables
Governmenta I Funds:
General Fund $ 606,762 $ 66,390
Fiduciary 30,327 3,050
Tax Increment Fund #1 22,730
Tax Increment Fund #2 22,730
lnterna I Service Fund 53,334
Total Governmental 659,819 145,504
Enterprise Funds:
Waterworks & Sewerage Fund 1,184,853 523,194
Solid Waste Management Fund 6,998
Renta I Properties Fund 1,018,347
Parking System Operations 164,625
Total Enterprise Funds 1,191,851 1,706,166
Tota I All Funds $ 1,851,670 $ 1,851,670
lnterfund balances result from the time lag between the dates that (1) interfund goods and services are
provided or reimbursable expenditures occur, (2) transactions are recorded in the accounting system
and (3) payment between funds are made.
lnterfund balances not expected to be repaid within one year:
Water and Sewer Fund of $483,000 payable to the General Fund for the funding of projects. The City has
not determined when the balance will be repaid.
121
City of Carbondale, Illinois
NOTES TO FINANCIAL STATEMENTS
April 30, 2025
NOTE N I INTERFUND TRANSFERS
The following is a schedule of transfers as included in the Statement of Activities of the City.
Transfers In Transfers Out
Major Governmental Funds:
General Fund $ 52,560 $ 3,120,000
Tota I Major Funds 52,560 3,120,000
Nonmajor Governmental Funds:
Liquor, Food and Beverage Fund 2,307,349
Debt Service 4,038,785
Local Improvement Fund 1,388,564
Tax Increment Fund 52,560
Total Nonmajor Funds 5,427,349 2,359,909
Tota I All Funds $ 5,479,909 $ 5,479,909
Transfers are used to (1) move revenues from the funds that statute or budget requires to collect them
to the fund that statute or budget requires to expend them or (2) use unrestricted revenues collected in
the General Fund to finance various programs accounted for in other funds in accordance with
budgetary authorizations.
NOTE O I RISK MANAGEMENT
The City is exposed to various risks of loss related to torts; theft of, damage to and destruction of assets;
errors and omissions; injuries to employees; and natural disasters.
The City maintains an internal service fund for its group health insurance. City employees are insured
under a Health ReimbursementAccount(HRA) provided through Health Alliance. Each participatingfund
makes payments to the self-insurance fund for amounts which are determined based on monthly
insurance claims reports. Such payments are displayed on the financial statements as revenues and
expenditures/expenses.
The City has contracted with Illinois Municipal League Risk Management Association to provide property
and general liability, and workers compensation coverage. The City's annual premium payment for fiscal
year ending April 30, 2025 was $1,144,585.
122
City of Carbondale, Illinois
NOTES TO FINANCIAL STATEMENTS
April 30, 2025
NOTE O I RISK MANAGEMENT
There has been no significant reduction in insurancecoveragefromthepreviousyearin any of the City's
policies. Settled claims resulting from these risks have not exceeded insurance coverage in any of the
past three fiscal years. There are certain outstanding claims against the City which the ultimate
outcome cannot be determined at this time.
NOTE P I INTEREST EXPENDITURES/EXPENSES
The total interest expenditures/expenses of the City aggregated $1,501,144.
NOTE QI FUND DEFICITS
The Internal Service Fund - Group Health Insurance had a deficit fund balance at fiscal year ending April
30, 2025 of ($1,514,000).
The Rental Properties fund had a deficit fund balance at fiscal year ending April 30, 2025 of {$324,743).
NOTE RI CHANGE IN ACCOUNTING PRINCIPLE
As detailed in Note A.4, Summary of Significant Accounting Policies, the City implemented GASB No.101,
Compensated Absences. The standard required the recognition of other compensated time that had not
previously been recognized as a liability on the balance sheet. An adjustment to the governmental
activities net position at April 30, 2024 was made to account for th is change.
Reporting Units Affected by Adjustments to and
Restatements of Beginning Balances
Government-Wide Component Unit
Governmental Business-Type
Activities Activities Public Library
4/30/2024, as previously reported $ 25,087,730 $ 59,109,334 $ 3,799,416
Change in accounting principle (GASB 101) (43,721)
4/30/2024, as adjusted or restated $ 25,044,009 $ 59,109,334 $ 3,799,416
NOTESISUBSEQUENTEVENT
Management evaluated all events and transactions that occurred after April 30, 202Sthrough November
24, 2025, the issue date of these financial statements.
123
City of Carbondale, Illinois
REQUIRED SUPPLEMENTARY INFORMATION
MULTIYEAR SCHEDULE OF CHANGES IN NET PENSION LIABILITY AND RELATED RATIOS
IMRF REGULAR PLAN
LAST 10 CALENDAR YEARS
Calendar year ending December 31 2024 202] 2022 2021 2020 2019 2018 2017 2016 2015
Total pension liability
Service cost 883,962 841,572 838,555 805,485 901,419 893,747 s 843,973 848,254 871,574 865,127
Interest on the total pension liability 5,308,333 5,203,436 5,104,645 4,994,943 4,851,072 4,743,801 4,689,531 4,756,497 4,667,687 4,507,508
Benefit changes
Difference between expected and actual experience 707,126 581,703 394,994 477,711 1,350,035 186,724 (143,021) (256,973) (280,509) 696,022
Assumption changes (93,252) (509,565) 1,694,021 (2,087,798) (139,113) 69,586
Benefit payments and refunds (5,134,803) (5,080,783) (4,873,368) (4,689,694) (4,431,451) (4,265,559) (4,143,904) (4,157,555) (4,022,947) (3,816,205)
Net change In total pension liability 1,764,618 s 1,452,676 $ 1,464,826 1,588,445 2,161,510 1,558,713 2,940,600 (897,575) 1,096,692 2,322,038
Total pension liability• beginning 75,343,811 73,891,135 72,426,309 70,837,864 68,676,354 67,117,641 64,177,041 65,074,616 63,977,924 61,655,886
Total pension liability• ending (a) 77,108,429 75,343,811 73,891,135 72,426,309 70,837,864 68,676,354 67,117,641 64,177,041 65,074,616 63,977,924
Plan fiduciary net position
Employer contributions 682,921 560,497 803,570 922,611 864,102 764,575 992,264 972,757 989,891 1,012,203
Employee contributions 485,605 429,295 413,029 396,308 419,876 408,583 385,296 380,635 397,595 368,793
Pension plan net Investment Income 7,379,247 7,629,881 (11,238,426) 12,884,609 9,750,542 11,454,234 (4,026,468) 10,818,915 3,929,611 283,936
Benefit payments and refunds (5,134,803) (5,080,783) (4,873,368) (4,689,694) (4,431,451) (4,265,559) (4,143,904) (4,157,555) (4,022,947) (3,816,205)
Other (1,530,749) 1,465,734 (221,462) (652,770) 122,179 16,969 1,102,349 (2,424,429) 42,255 1,459,576
Net change in plan fiduciary net position 1,882,221 5,004,624 (15,116,657) 8,861,064 6,725,248 8,378,802 (5,690,463) 5,590,323 1,336,405 (691,697)
Plan fiduciary net position• beginning 72,402,535 67,397,911 82,514,568 73,653,504 66,928,256 58,549,454 64,239,917 58,649,594 57,313,189 58,004,886
Plan fiduciary net position - ending (b) 741284,756 72,402,535 67,397,911 821514,568 73,653,504 66,928,256 5815491454 64,239,917 58,649,594 57,313,189
Net pension llablllty/(asset) • ending (a) • (bl 2,823,673 2,941,276 6,493,224 (10,088,259) (2,815,640) 1,748,098 8,568,187 (62,876) 6,425,022 6,664,735
Plan fiduciary net position as a percentage
of total pension llablllty 96.34% 96.10% 91.21% 113.93% 103.97% 97.45% 87.23% 100,10% 90,13% 89.58%
Cover valuation payroll 10,458,204 9,539,878 8,996,008 8,761,738 8,972,669 8,737,999 8,509,983 8,393,071 7,957,335 8,033,357
Net pension liablllty as a percentage
of covered valuation payroll 27.00% 30.83% 72.18% -115.14% -31,38% 20.01% 100.68% -0.75% 80.74% 82.96%
Primary government - net pension llabllity/(asset) s 2,654,253 2,764,799 6,103,631 (9,482,963) (2,646,702) 1,643,212 8,054,096 (59,103) 5,461,269 6,264,851
Component unit- net pension liability/(asset) 169,420 176,477 389,593 (605,296) (168,938) 104,886 514,091 (3,773) 963,753 399,884
Net pension llablllty/(asset) - ending 2,823,673 2,941,276 6,493,224 110,0881259) (2,8151640) 1,748,098 8,568,187 (621876) 6,425,022 6,664,735
See independent auditors' report.
124
City of Carbondale, Illinois
REQUIRED SUPPLEMENTARY INFORMATION
MULTIYEAR SCHEDULE OF CHANGES IN NET PENSION LIABILITY AND RELATED RATIOS
IMRF SLEP PLAN
LAST 10 CALENDAR YEARS
Calendar year ending December 31, 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
Total pension liability
Service cost $ $ $ $ $ $ $ $ $ $
Interest on the total pension liability 94,509 94,573 94,331 93,971 93,751 93,332 93,447 94,473 91,784 90,782
Benefit changes
Difference between expected and actual experience 11,298 11,917 11,499 11,177 8,647 8,135 7,524 6,995 7,318 8,349
Assumption changes (2,516) (1,442) 33,817 (23,997) (130,742) (11,848)
Benefit payments and refunds (106,021) (103,686) (101,301) (99,050) (96,813) (94,549) (92,273) (90,022) (87,858) (85,620)
Net change In total pension liability (214) 288 4,529 6,098 4,143 6,918 42,515 (12,551) (119,498) 1,663
Total pension liability• beginning 1,356,587 1,356,299 1,351,770 1,345,672 1,341,529 1,334,611 1,292,096 1,304,647 1,424,145 1,422,482
Total pension liability - ending (a) $ 11356,373 $ 1,356,587 $ 1,356,299 $ 1,3511770 $ 1,345,672 $ 1,341,529 $ 1,3341611 $ 1,292,096 $ 1,304,647 $ 1,424,145
Plan fiduciary net position
Employer contributions $ $ 36,765 $ 41,368 $ 44,395 $ 46,258 $ 44,552 $ 45,791 $ 73,799 $ 74,924 $ 77,614
Employee contributions
Pension plan net Investment Income 89,263 94,013 (157,518) 166,099 127,006 150,960 (61,550) 134,655 150,296 2,984
Benefit payments and refunds (106,021) (103,686) (101,301) (99,050) (96,813) (94,549) (92,273) (90,022) (87,858) (85,620)
Other (6,561) 23,871 6,039 3,489 5,999 3,307 39,871 (21,814) (101,986) 37,768
Net chan1e in plan fiduciary net position (23,319) 50,963 (211,412) 114,933 82,450 104,270 (68,161) 96,618 35,376 32,746
Plan fiduciary net position • beginning 838,554 787,591 999,003 884,070 801,620 697,350 765,511 668,893 633,517 600,771
Plan fiduciary net position• ending (b) $ 815,235 $ 838,554 $ 787,591 $ 999,003 $ 884,070 $ 801,620 $ 6971350 $ 765,511 $ 668,893 $ 633,517
Net pension liabllity/(asset) • ending (a) • (b) $ 541,138 $ 518,033 568,708 352,767 461,602 539,909 637,261 526,585 635,754 790,628
Plan fiduciary net position as a percentage
of total pension liability 60.10% 61.81% 58.07% 73.90% 65.70% 59.75% 52.25% 59.25% 51.27% 44.48%
Cover valuation payroll $ $ $ $ $ $ $ $ $ $
Net pension liability as a percentage
of Covered valuation payroll 0.00% 0.00% 0.00% 0,00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
See independent auditors' report.
125
City of Carbondale, Illinois
REQUIRED SUPPLEMENTARY INFORMATION
MULTIYEAR SCHEDULE OF CHANGES IN NET PENSION LIABILITY AND RELATED RATIOS
FIREFIGHTERS' PENSION PLAN
LAST 10 CALENDAR YEARS
Fiscal year ending April 30 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Total pension liability
Service cost 599,958 $ 564,054 $ 508,793 $ 418,960 $ 396,246 438,405 383,257 $ 408,256 $ 397,507 $ 391,583
Interest on the total pension liability 2,431,690 2,419,871 2,238,470 2,175,468 2,137,310 1,836,564 1,853,219 1,816,028 1,828,656 1,704,543
Benefit changes 27,161
Difference between expected and actual experience 968,971 (587,501) 133,872 81,147 136,990 3,313,317 (382,801) 54,653 (758,076) 645,743
Assumption changes 1,967,084 420,048 19,221 936,575 733,220
Benefit payments (2,208,154) (2,120,092) (2,103,952) (2,102,953) (2,082,848) (2,034,304) (1,843,374) (1,630,318) (1,676,184) (1,602,708)
Refunds (29,657) (40,983) (12,292)
Administrative expense (39,449) !37,477) (29,313) (36,567) !25,082) (29,279)
Net change In total pension liability 1,723,359 238,855 2,673,971 956,103 569,545 4,488,439 10,301 648,619 (208,097) 1,872,381
Total pension liability - beginning 37,237,186 36,998,331 34,324,360 33,368,257 32,798,712 28,310,273 28,299,972 27,651,353 27,859,450 25,987,069
Total pension liability - ending (a) $ 38,960,545 $ 37,237,186 $ 36,998,331 $ 34,324,360 $ 33,368,257 $ 32,798,712 $ 28,310,273 $ 28,299!972 $ 27,651,353 $ 27,859,450
Plan fiduciary net position
Employer contributions $ 663,293 $ 416,474 $ 392,995 $ 18,785,915 $ 978,565 $ 1,355,729 $ 1,315,197 $ 1,238,607 $ 937,738 $ 809,742
Employee contributions 217,836 201,690 191,398 181,864 179,357 176,916 173,606 227,274 168,561 161,057
Pension plan net investment income 3,132,715 2,948,320 195,728 (1,860,588) 3,353,851 (160,570) 671,722 956,575 1,141,021 (310,801)
Benefit payments and refunds (2,237,811) (2,120,092) (2,144,935) (2,102,953) (2,095,140) (2,034,304) (1,843,374) (1,630,318) (1,676,184) (1,602,708)
Other (39,449) (37,477) !29,313) (36,567) (25,082) (29,279) (30,026) (25,869) (25,731) (29,404)
Net change In plan fiduciary net position 1,736,584 1,408,915 (1,394,127) 14,967,671 2,391,551 (691,508) 287,125 766,269 545,405 (972,114)
Plan fiduciary net position • beginning 30,779,680 29,370,765 30,764,892 15,797,221 13,405,670 14,097,178 13,810,053 13,043,784 12,498,379 13,470,493
Plan Fiduciary net position - ending (bl 32,516,264 $ 30,779,680 $ 29,370,765 $ 30,764,892 $ 15,797,221 $ 13,405,670 $ 14,097,178 $ 13,810,053 $ 131043,784 $ 12,4981379
Net Pension Llablllty/(Asset) - Ending (a) - (b) 6,444,281 6,457,506 7,627,566 3,559,468 17,571,036 19,393,042 14,213,095 14,489,919 14,607,569 15,361,071
Plan fiduciary net position as a percentage
of total pension liability 83.46% 82.66% 79,38% 89.63% 47.34% 40.87% 49.80% 48.80% 47.17% 44.86%
Cover valuation payroll $ 2,271,586 $ 2,143,942 $ 1,999,159 $ 1,935,556 $ 1,815,678 $ 1,739,242 $ 1,955,436 $ 1,830,355 $ 1,776,833 $ 1,733,554
Net pension liability as a percentage
of covered valuation payroll 283.69% 301.20% 381.54% 183.90% 967.74% 1115.03% 726.85% 791.65% 822.11% 886.10%
See independent auditors' report.
126
City of Carbondale, Illinois
REQUIRED SUPPLEMENTARY INFORMATION
MUL TIYEAR SCHEDULE OF CHANGES IN NET PENSION LIABILITY AND RELATED RATIOS
POLICE PENSION PLAN
LAST 10 CALENDAR YEARS
Fiscal year ending April 30 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Total pension liability
Service cost $ 1,065,823 $ 1,021,388 $ 922,679 $ 1,020,167 $ 1,061,614 $ 1,118,777 $ 1,006,284 $ 985,684 $ 956,462 $ 917,764
Interest on the total pension liability 4,430,470 4,343,387 4,094,897 3,953,765 3,791,818 3,752,997 3,627,039 3,473,759 3,289,486 3,171,932
Benefit changes 89,377
Difference between expected and actual experience 2,928,277 (584,764) (551,089) 308,750 564,678 (3,000,002) 147,014 484,611 1,089,502 (1,421,636)
Assumption changes 2,636,153 167,802 36,399 1,381,774 1,550,863
Benefit payments and refunds (3,498,473) (3,381,556) (3,368,095) (3,237,473) (2,751,593) (2,689,715) (2,690,499) (2,658,645) (2,560,486) (2,407,083)
Administrative expenses (46,007) (45,008) (45,907) (51,422) (40,513) (44,569)
Net change In total pension liability 4,880,090 1,353,447 3,688,638 2,161,589 2,662,403 608,639 2,089,838 2,285,409 2,774,964 1,811,840
Total pension liability• beginning 67,531,604 66,178,157 62,489,519 60,327,930 57,665,527 57,056,888 54,967,050 52,681,641 49,906,677 48,094,837
Total pension liability• ending (a) $ 72,411,694 $ 67,531,604 $ 66,178,157 $ 62,489,519 $ 60,327,930 $ 57,665,527 $ 57,056,888 $ 54,967,050 $ 52,681,641 $ 49,906,677
Plan fiduciary net position
Employer contributions $ 1,076,879 $ 795,597 $ 869,223 $ 23,393,896 $ 2,520,973 $ 3,000,726 $ 2,951,797 $ 2,958,276 $ 2,514,224 $ 2,175,859
Employee contributions 528,362 466,114 363,368 472,396 397,294 482,453 409,901 558,972 454,017 393,468
Pension plan net investment income 5,567,533 5,138,070 840,236 (2,058,090) 7,884,532 131,506 1,765,598 1,624,878 2,017,775 (29,806)
Benefit payments and refunds (3,498,473) (3,381,556) (3,368,095) (3,237,473) (2,751,593) (2,689,715) (2,690,499) (2,658,645) (2,560,486) (2,407,083)
Other (46,007) (45,008) (45,907) (51,422) (40,513) (44,569) (44,729) (57,030) (44,813) (59,011)
Net change in plan fiduciary net position 3,628,294 2,973,217 (1,341,175) 18,519,307 8,010,693 880,401 2,392,068 2,426,451 2,380,717 73,427
Plan fiduciary net position• beginning 58,445,025 55,471,808 56,812,983 38,293,676 30,282,983 29,402,582 27,010,514 24,584,063 22,203,346 22,129,919
Plan fiduciary net position• ending (b) $ 62,073,319 $ 58,445,025 $ 55,471,808 $ 56,812,983 $ 38,293,676 $ 30,282,983 $ 29,402,582 $ 27,010,514 $ 24,584,063 $ 22,203,346
Net pension llablllty/(asset) • ending (a)• (bl 10,338,375 9,086,579 10,706,349 5,676,536 22,034,254 27,382,544 27,654,306 27,956,536 28,097,578 27,703,331
Plan fiduciary net position as a percentage
of total pension liability 85.72% 86.54% 83.82% 90.92% 63.48% 52.51% 51.53% 49.14% 46.67% 44.49%
Cover valuation payroll $ 4,740,673 $ 4,127,713 $ 3,811,454 $ 3,659,935 $ 3,906,616 $ 4,120,557 $ 4,255,156 $ 4,123,844 $ 4,044,497 $ 3,859,338
Net pension liability as a percentage
of covered valuation payroll 218.08% 220.14% 280.90% 155.10% 564.02% 664.54% 649.90% 677.92% 694.71% 717.83%
See independent auditors' report.
127
City of Carbondale, Illinois
REQUIRED SUPPLEMENTARY INFORMATION
MULTIYEAR SCHEDULE OF CONTRIBUTIONS
LAST 10 FISCAL YEARS
IMRF - Regular Plan
Fiscal Year Actuarially Contribution Covered Actual C-ribution
Ending Determined Actual Deficiency Valuation asao/oof
April 30, Contribution Contribution (Excess} Pa):roll Covered Valuation Palroll
2025
Primary Government 641,946 s 617,126 24,820 $ 9,830,712
Component Unit 40,975 39,391 1,584 627,492
682,921 656,517 $ 26,404 s 10,458,204 6.28%
2024
Primary Government $ 526,867 s 556,908 (30,041) $ 8,967,485
Component Unit 33,630 35,547 (1,917) 572,393
560,497 592,455 (31,958) s 9,539,878 6.21%
2023
Primary Government s 755,356 679,739 75,616 $ 8,456,248
Component Unit 48,214 43,388 4,827 539,760
803,570 723,127 s 80,443 $ 8,996,008 8.04%
2022
Primary Government $ 867,254 823,255 s 44,000 8,236,034
Component Unit 55,357 52,548 2,808 525,704
922,611 875,803 46,808 8,761,738 10.00'%
2021
Primary Government $ 942,112 790,371 151,741 s 8,434,309
Component Unit 60,135 50,449 9,686 538,360
1,002,247 840,820 s 161,427 $ 8,972,669 9.37%
2020
Primary Government 718,701 s 751,932 $ (33,232) 8,213,719
Component Unit 45,874 47,996 (2,121} 524,280
764,575 799,928 (35,353) 8,737,999 9.15%
2019
Primary Government 932,728 860,574 72,154 s 7,999,384
Component Unit 59,536 54,930 4,606 510,599
992,264 915,504 s 76,760 $ 8,509,983 10.76%
2018
Primary Government 914,392 s 922,640 (8,248) $ 7,889,487
Component Unit 58,365 58,892 (527) 503,584
972,757 s 981,532 (8,775) $ 8,393,071 11.69%
2017
Primary Government 930,498 918,574 11,925 s 7,479,895
Component Unit 59,394 58,632 761 477,440
989,892 977,206 12,686 $ 7,957,335 12.28%
2016
Primary Government s 951,471 s 979,766 (28,295) $ 7,551,356
Component Unit 60,732 62,538 (1,806) 482,001
1,012,203 1,042,304 (30,101) s 8,033,357 12.97%
•Estimated based on contribution rate of 6.53% and covered valuation payroll of $10,458,204.
IMRF - SLEP Plan
Fiscal Year Actuarially Contribution Covered Actual Contribution
Ending Determined Actual Deficiency Valuation asa%of
December 31 2 Contribution Contribution (Excess} Pa):roll Covered Valuation Pa):!oll
2024 s $ s $
2023 $ s 36,765 $ (36,765) $
2022 $ $ 41,368 s (41,368) s
2021 $ $ 44,395 $ (44,395) $
2020 s $ 46,258 s {46,258) s
2019 s s 44,552 $ {44,552) s
2018 s s 45,791 s {45,791) s
2017 s s 73,799 s (73,799) s
2016 s s 74,924 s (74,924) s
2015 s s 77,614 s (77,614) s
•Estimated based on contribution rate of 12.48% and covered valuation payroll of $0
See independent auditors' report.
128
City of Carbondale, Illinois
REQUIRED SUPPLEMENTARY INFORMATION
MUL TIYEAR SCHEDULE OF CONTRIBUTIONS
LAST 10 FISCAL YEARS
Notes to Schedule:
Summary Actuarial Methods and Assumptions Used in the Calculation of the 2024 Contribution Rate**
Valuation Date:
Notes Actuarially determined contribution rates are calculated as of December 31 each year, which are 12
months prior to the beginning of the fiscal year in which contributions are reported.
Methods and Assumptions Used to Determine 2024 Contribution Rates:
Actuarial Cost Method: Aggregate entry age normal
Amortization Method: Level percentage of payroll, closed
Remaining Amortization Period: Non-Taxing bodies: 10-year rolling period
Taxing bodies (Regular, SLEP and ECO groups): 20-year closed period
Early Retirement Incentive Plan liabilities: a period up to 10 years selected by the Employer upon
adoption of ERi.
SLEP supplemental liabilities attributable to Public Act 94-712 were financed over 14 years for most
employers (five employers were financed over 15 years; one employer was financed over 16 years; two employers
were financed over 17 years; one employer was financed over 20 years; three employers were financed over
23 years; four employers were financed over24 years; and one employer was financed over 25 years).
Asset Valuation Method: 5-year smoothed market; 20% corridor
Wage Growth: 2.75%
Price Inflation: 2.25%
Salary Increases: 2.75% to 13.75% including inflation
Investment Rate of Return: 7.25%
Retirement Age: Experience-based table of rates that are specific to the type of eligibility condition. Last updated for the
2020 valuation pursuant to an experience study of the period 2017 - 2019.
Mortality: For non-disabled retirees, the Pub- 2010, Amount-Weighted, below-median income, General,
Retiree, Male (adjusted 106%) and Female (adjusted 105%) tables, and future mortality improvements
projected using scale MP-2020. For disabled retirees, the Pub-2010, Amount-Weighted, below-median
income, General, Disabled Retiree, Male and Female (both undajusted) tables, and future mortality
inprovements projected using scale MP-2020. For active members, the Pub-2010, Amount-Weighted,
below-median income, General, Employee, Male and Female (both unadjusted) tables, and
future mortality improvements projected using scale MP-2020.
Other Information:
Notes There were no benefit changes during the year.
•• Based on Valuation Assumptions used in the December 31, 2022 actuarial valuation
See independent auditors' report.
129
City of Carbondale, Illinois
REQUIRED SUPPLEMENTARY INFORMATION
MULTIYEAR SCHEDULE OF CONTRIBUTIONS
LAST 10 FISCAL YEARS
Fire Pension Plan
Fiscal Year Actuarially Contribution Covered Actual Contribution
Ending Determined Actual Deficiency Valuation asa%of
April 30, Contribution Contribution (Excess) Payroll Covered Valuation Payroll
2025 $ 422,200 $ 663,293 $ (241,093) $ 2,271,586 29.20%
2024 $ 169,715 $ 416,474 $ (246,759) $ 2,143,942 19.43%
2023 $ 232,319 $ 392,995 $ (160,676) $ 1,999,159 19.66%
2022 $ 1,263,527 $ 18,785,915 $ (17,522,388) $ 1,935,556 970.57%
2021 $ 980,635 $ 978,565 $ 2,070 $ 1,815,678 53.90%
2020 $ 1,125,979 $ 1,355,729 $ (229,750) $ 1,739,242 77.95%
2019 $ 1,078,016 $ 1,315,197 $ (237,181) $ 1,955,436 67.26%
2018 $ 977,624 $ 1,238,607 s (260,983) $ 1,830,355 67.67%
2017 $ 887,372 s 937,738 $ (50,366) s 1,776,833 52.78%
2016 $ 671,819 $ 809,742 $ (137,923) $ 1,733,554 46.71%
Police Pension Plan
Fiscal Year Actuarially Contribution Covered Actual Contribution
Ending Determined Actual Deficiency Valuation asa%of
April 30, Contribution Contribution (Excess) Payroll Covered Valuation Payroll
2025 $ 611,758 $ 1,076,879 s (465,121) s 4,740,673 22.72%
2024 $ 350,111 $ 795,597 s (445,486) $ 4,127,713 19.27%
2023 $ 675,373 $ 869,223 $ (193,850) $ 3,811,454 22.81%
2022 $ 2,524,289 s 23,393,896 $ {20,869,607) s 3,659,935 639.19%
2021 $ 2,526,614 $ 2,520,973 $ 5,641 s 3,906,616 64.53%
2020 $ 2,464,756 $ 3,000,727 s (535,971) $ 4,120,557 72.82%
2019 $ 2,389,378 $ 2,951,797 $ (562,419) $ 4,255,156 69.37%
2018 $ 2,166,883 $ 2,958,276 s {791,393) s 4,123,844 71.74%
2017 $ 1,942,621 $ 2,514,224 s (571,603) $ 4,044,497 62.16%
2016 $ 1,646,503 $ 2,175,859 s (529,356) s 3,859,338 5638%
Notes to Schedule:
Summary Actuarial Methods and Assumptions Used in the Calculation of the 2025 Contribution Rate
Valuation Date: Actuarially determined contributions are calculated as of May 1 of each year
prior to the beginning of the year in which contributions are reported.
Methods and Assumptions Used to Determine Total Pension Liability and Contribution Rates
Actuarial Cost Method: Entry age normal
Amortization Method: Level dollar
Amortization Period: Ends in fiscal year 2040
Asset Valuation Method: 5-year smoothed market, no corridor for contribution determination
Salary Increases: Graded by service
Inflation: 2.50%
Investment Rate of Return: 6. 75% per year
A detailed description of the actuarial assumptions and methods can be found in the May 1, 2025 actuarial valuation report.
See independent auditors' report.
130
City of Carbondale, Illinois
REQUIRED SUPPLEMENTARY INFORMATION
MULTIYEAR SCHEDULE OF CONTRIBUTIONS
LAST 10 FISCAL YEARS
Methods and Assumptions used to Determine Total Pension Liability and Contribution Rates
Actuarial Cost Method: Entry age normal
Amortization Method: Level dollar
Amortization Period: Ends In fiscal year 2040
Asset Valuation Method: 5-year smoothed market, no corridor for contribution determination
Salary Increases: Graded rates assessed on age for Fire and service for Police
Payroll Growth 3.00% for Fire and Police per year
Investment Rate of Return: 6.75% per year
Retirement Age:
Tierl
Rate of Rate of
Age Retirement Age Retirement
Eire. .P.Q.l@ Eire. .P2ill.
50 0.12 0.20 61 0.25 0.25
51 0.12 0.20 62 0.25 0.25
52 0.15 0.20 63 0.33 0.33
53 0.15 0.20 64 0.33 0.40
54 0.20 0.20 65 1.00 1.00
55 0.20 0.25 66 1.00 1.00
56 0.20 0.25 67 1.00 1.00
57 0.20 0.25 68 1.00 1.00
58 0.20 0.25 69 1.00 1.00
59 0.20 0.25 70 1.00 1.00
60 0.25 0.25
Tier2
Rate of Rate of
Age Retirement Age Retirement
Eire. ~ .Eire .Pl2!i.ce
so 0.03 0.05 61 0.25 0.25
51 0.03 0.05 62 0.25 0.25
52 0.03 0.05 63 0.33 0.33
53 0.03 0.05 64 0.33 0.40
54 0.03 0.05 65 1.00 1.00
55 0.30 0.40 66 1.00 1.00
56 0.20 0.25 67 1.00 1.00
57 0.20 0.25 68 1.00 1.00
58 0.20 0.25 69 1.00 1.00
59 0.20 0.25 70 1.00 1.00
60 0.25 0.25
Mortality: Probably of death for participants were according to the Pubs-2010 table rates projected
generationally using scale MP2021 for Police Officers and Firefighters. For all others
the PubG-2010 table base rates projected generationally using scale MP2021 was used.
PubS-2010 base mortality rates were adjusted in accordance with factors as
specified in the Police and Fire fundings reports as of May 1, 2025
Diability: Age only, assuming 60% of Police and 80% of Fire disabilities occur in the line of duty.
Other Information: There were no benefit changes during the year.
A detailed description of the actuarial assumptions and methods can be found in the May 1, 2025 actuarial valuation report.
See independent auditors' report.
131
City of Carbondale, Illinois
REQUIRED SUPPLEMENTARY INFORMATION
MULTIYEAR SCHEDULE OF CHANGES IN OTHER POST EMPLOYMENT BENEFITS AND RELATED RATIOS
OTHER POSTEMPLOYMENT BENEFIT PLAN
Fiscal year ending April 30 2025 2024 2023 2022 2021 2020 2019
Total pension liability
Service cost s 500,228 s 519,678 s 375,342 s 501,970 s 398,365 s 348,402 s 323,335
Interest on the total pension liability 510,121 472,085 400,722 295,301 351,644 385,808 377,542
Benefit changes
Difference between expected and actual experience (2,891,473) (233,108) (491,864)
Assumption changes (1,240,913) (686,931) 679,526 (2,654,533) 1,917,979 1,502,420 269,962
Benefit payments and refunds (456,876} (433,916) (400,804) (309,151) (352,548) (311,963) (290,198)
Net change in total pension liability (3,578,913) (129,084) 821,678 (2,166,413) 1,823,576 1,924,667 680,641
Total pension liability- beginning 12,610,027 12,739,111 11,917,433 14,083,846 12,260,270 10,335,603 9,654,962
Total pension liability- ending (a) s 9,031,114 s 12,610,027 s 12,739,111 s 11,917,433 s 14,083,846 s 12,260,270 s 10,335,603
Plan Fiduciary net position
Employer contributions s 456,876 s 433,916 s 400,804 s 309,151 s 352,548 s 311,963 s 290,198
Employee contributions
Pension plan net investment income
Benefit payments and refunds (456,876) (433,916) (400,804) (309,151) (352,548) (311,963) (290,198)
Other
Net change in plan fiduciary net position
Plan fiduciary net position - beginning
Plan fiduciary net position - e (b) s s s s s s
Net pension liability/(asset) - ending (a) - (b) 9,031,114 12,610,027 12,739,111 11,917,433 14,083,846 12,260,270 10,335,603
Plan fiduciary net position as a percentage
of total pension liability 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%. 0.00%
Covered employee-payroll s 17,761,402 s 14,682,021 s 14,254,390 s 15,442,135 s 14,992,363 s 15,383,914 s 14,935,839
Net pension liability as a percentage
of covered-employee payroll 50.85% 85.89% 89.37% 77.17% 93.94% 79.70% 69.20%
Notes to Schedule:
No assets are accumulated in a trust that meets the criteria in paragraph 4 of GASB Statement 75.
A 10-year schedule is required. This statement provides the required information for as many years for which information has been measured.
A 10-year schedule will be built prospectively.
See independent auditors' report.
132
City of Carbondale, Illinois
REQUIRED SUPPLEMENTARY INFORMATION
SCHEDULE OF REVENUES, EXPENDITURES,AND CHANGES IN FUND BALANCE- BUDGET AND ACTUAL
GENERAL FUND
For the fiscal year ended April 30, 2025
Original Final Variance with
Budget Budget Actual Final Budget
REVENUES
General property taxes $ 1,035,331 $ 1,035,331 $ 1,031,409 $ (3,922)
Sales, service and utility taxes 14,093,883 14,093,883 14,083,823 (10,060)
Intergovernmental revenue 13,875,791 16,727,420 17,589,153 861,733
Business franchise taxes and licenses 481,765 481,765 462,730 (19,035)
Fines 199,000 199,000 188,269 (10,731)
Use of money and property 768,713 843,713 715,083 (128,630)
Service charges, permits and fees 997,100 997,100 1,078,778 81,678
Total revenues 31,451,583 34,378,212 35,149,245 771,033
EXPENDITURES
General government 3,535,645 3,815,626 3,686,254 129,372
Finance 1,349,446 1,349,446 1,314,941 34,505
Police 11,849,826 11,721,500 12,826,614 (1,105,114)
Fire and emergency management 4,215,667 4,304,316 4,443,448 (139,132)
Development services 1,874,759 2,801,267 2,334,724 466,543
Public works 3,280,733 3,177,162 3,484,145 (306,983)
Parks & Recreation 381,927 381,927 385,685 (3,758)
Community services 1,529,785 1,579,785 1,853,189 (273,404)
Capital Outlays 385,400 2,768,278 2,793,277 {24,999)
Total expenditures 28,403,188 31,899,307 33,122,277 (1,222,970)
Excess {Deficiency) of revenues over expenditures 3,048,395 2,478,905 2,026,968 (451,937)
OTHER FINANCING SOURCES (USES)
Transfers in 52,560 52,560 52,560
Transfers out (3,120,000) (3,120,000) (3,120,000)
Insurance proceeds 25,000 62,121 76,814 14,693
Total other financing sources {uses) (3,042,440) (3,005,319) (2,990,626) 14,693
NET CHANGE IN FUND BALANCES 5,955 (526,414) (963,658) (437,244)
FUND BALANCES, BEGINNING OF YEAR, AS PREVIOUSLY STATED 13,298,022 13,298,022 13,298,022
CHANGE IN ACCOUNTING PRINCIPAL (GASB 101} (43,721) (43,721) (43,721)
FUND BALANCES, AS ADJUSTED OR RESTATED 13,254,301 13,254,301 13,254,301
FUND BALANCES, END OF YEAR $ 13,260,256 $ 12,727,887 $ 12,290,643 $ (437,244)
See independent auditors' report.
133
City of Carbondale, Illinois
REQUIRED SUPPLEMENTARY INFORMATION
NOTES TO REQUIRED SUPPLEMENTARY INFORMATION
April 30, 2025
BUDGETARY BASIS OF ACCOUNTING
The City adopts annual operating budgets for all funds except for the Trust and Agency Funds. The
City's procedures for developing its operating budgets are as follows:
- The budgetary process begins in mid-fall with re-estimation of current fiscal year revenues and
expenditures.
- In December or January, budget ceilings are calculated by computing the estimated fund balance
as of the beginning of the next fiscal year for each fund and adding projected fund revenues for the
next fiscal year.
- After calculating the budget ceilings, the amount of available spendable resources is calculated by
subtracting debt service and capital improvement expenditures from the budget ceilings.
- Available spendable resources are allocated to departments based upon the coming year's
philosophy of budgetary intent.
- Department heads prepare budgets based upon their individual department budget ceilings.
- The City Manager, the Finance Director, and the department heads meet to discuss the details of
each department's proposed budget.
- After the City Manager has approved the proposed budgets, all department budgets are available
for public inspection at the City Clerk's Office, the Finance Office, the Public Library, and via the
City's website.
- In January, the City Council conducts a review of proposed new projects for the five-year capital
improvement project plans. The upcoming fiscal year of the plan is then incorporated into the
City's annual budget for adoption prior to May 1.
- One week prior to the public hearing on the budget, the City Manager submits the proposed
budget to the City Council for review.
- At least ten days prior to the enactment of the budget, a public hearing is conducted to obtain
citizen comments on the proposed City budget.
- The ordinance enacting the budget is adopted by the City Council prior to May 1.
134
City of Carbondale, Illinois
REQUIRED SUPPLEMENTARY INFORMATION
NOTES TO REQUIRED SUPPLEMENTARY INFORMATION
April 30, 2025
- Department and division heads may initiate the transfer of funds between line-item accounts with
the approval of the City Manager. Transfer of budget funds from one department/division to
another department/division requires City Council approval. Increases or decreases in overall
budget revenue or expenditure requires City Council approval. The legal level of budgetary
control is the department level.
- Formal budgetary integration is employed as a management control device during the year for the
General, Special Revenue, Capital Projects, Debt Service, Enterprise and Internal Service Funds.
- Budgets for the General, Special Revenue, Capital Projects, Debt Service and Enterprise Funds are
adopted on a basis consistent with generally accepted accounting principles.
- All appropriated budgets, including those in Capital Projects Funds, lapse at year end.
135
MAJOR GOVERNMENTAL FUNDS
The General Fund accounts for all revenues and expenditures used to finance the traditional
services associated with a municipal government which are not accounted for in other funds.
These services include general government, public safety, community development, public
works, lake and forestry management, and debt service.
Capital Projects Funds are created to account for financial resources to be used for the
acquisition or construction of major capital facilities, except for those projects financed by
Enterprise or Special Revenue Funds.
The Local Improvement Fund provides the control for construction of Capital
Improvements Program projects that are not funded in other capital project,
governmental, or proprietary funds. The primary sources of funding include the three-
cent per gallon locally collected motor fuel tax, the funding source transfer from the
General Fund and bond proceeds.
City of Carbondale, Illinois
GENERAL FUND
SCHEDULE OF DETAILED REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES· BUDGET AND ACTUAL
For the fiscal year ended April 30, 2025
Original Final Variance with
1.1!..dm ~ Actual Final ~udg1t
REVENUES
General property taxes
Firefighters' pension $ 300,281 $ 300,281 $ 299,142 $ (1,139)
Police pension 735,050 735,050 732,267 (2,783)
Total general property taxes 1,035,331 1,035,331 1,031,409 (3,922)
Sales, service and utility taxes
Home rule sales 9,986,652 9,986,652 10,144,722 158,070
Use 921,928 921,928 571,212 (350,716)
Cannabis excise tax 34,097 34,097 34,248 151
Telephone and telegraph utility 240,671 240,671 222,727 (17,944)
Gas utility 280,330 280,330 284,765 4,435
Electric utility 970,471 970,471 978,620 8,149
Water utility 152,539 152,539 161,961 9,422
Municipal motor fuel tax 360,000 360,000 378,240 18,240
Municipal hotel/motel tax 854,445 854,445 992,689 138,244
Misc sales related taxes 292,750 292,750 314,639 21,889
Total sales, service and utility taxes 14,093,883 14,093,883 14,083,823 (10,060)
Intergovernmental revenue
Sales tax 6,205,721 6,205,721 6,519,718 313,997
Illinois state income tax 3,737,547 3,737,547 3,897,893 160,346
Firemen's pension replacement tax 29,533 29,533 47,140 17,607
Police pension replacement tax 56,410 56,410 76,600 20,190
Road and bridge replacement tax 75,000 75,000 65,666 (9,334)
Township road and bridge tax 155,000 155,000 156,381 1,381
General Replacement tax 555,000 555,000 223,764 (331,236)
Mobile home privilege tax 635 635 553 (82)
Other governmental units 887,502 3,737,603 4,205,048 467,445
Illinois ESDA grant 26,000 26,000 17,881 (8,119)
Housing rehab grant 405,000 405,000 88,226 (316,774)
Police grants 1,412,443 1,412,443 1,934,272 521,829
Fire grants 1,528 22,243 20,715
Video gaming tax 330,000 330,000 333,768 3,768
Total intergovernmental revenue 13,875,791 16,727,420 17,589,153 861,733
137
City of Carbondale, Illinois
GENERAL FUND
SCHEDULE OF DETAILED REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES- BUDGET AND ACTUAL
For the fiscal year ended April 30, 2025
Original Final Variance with
.B.u.dpl 111.dm Am!.11 Einal B111him
Business franchise taxes and licenses
Utility franchise fees 210,480 210,480 210,480
Cable television franchise tax 105,000 105,000 90,961 (14,039)
Liquor licenses 75,000 75,000 75,374 374
Vending licenses 100 100 305 205
Taxicab licenses 45 45 . (45)
Entertainment machine licenses 6,500 6,500 48,025 41,525
Motion picture licenses 1,600 1,600 (1,600)
Contractor and builder licenses 40 40 370 330
Hotel and motel licenses 3,000 3,000 2,520 (480)
Miscellaneous licenses 80,000 80,000 34,695 (45,305)
Total business franchise taxes and licenses 481,765 481,765 462,730 (19,035)
Fines
Court fines 115,000 115,000 93,386 (21,614)
Animal violations 2,000 2,000 692 (1,308)
Parking non-meter 4,500 4,500 4,047 (453)
Pay by mail fines 13,500 13,500 21,200 7,700
Miscellaneous fines 64,000 64,000 68,944 4,944
Total fines 199,000 199,000 188,269 (10,731)
Use of money and property
Interest on investments 654,514 654,514 435,880 (218,634)
Rental of property 69,699 69,699 49,006 (20,693)
Rental of parks 9,500 9,500 6,595 (2,905)
Sale of city property 1,363 1,363
Private contributions 75,000 21,550 (53,450)
Police gifts and contributions 5,000 5,000 44,945 39,945
Miscellaneous 30,000 30,000 155,744 125,744
Total use of money and property 768,713 843,713 715,083 (128,630)
Service charges, permits and fees
General government 30,650 30,650 35,713 5,063
Public safety 582,350 582,350 624,988 42,638
Community development 283,600 283,600 286,495 2,895
Public works 100,500 100,500 131,582 31,082
Total service charges, permits and fees 997,100 997,100 1,078,778 81,678
Total revenues 31,451,583 34,378,212 35,149,245 771,033
(Continued)
138
City of Carbondale, Illinois
GENERAL FUND
SCHEDULE OF DETAILED REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES· BUDGET AND ACTUAL
For the Fiscal Year ended April 30, 2025
Original Final Variance with
l!!.!lgn Iii.dpt Am!!.! Final B11dg1i
EXPENDITURES
General Government
Mayor and City Council:
Personal services 109,675 109,675 109,377 298
Direct operating charges and services 17,713 17,713 25,123 (7,410)
Total Mayor and City Council 127,388 127,388 134,500 (7,112)
City Manager
Personal services 304,439 304,439 276,683 27,756
Direct operating charges and services 10,574 10,574 38,044 (27,470)
Total City Manager 315,013 315,013 314,727 286
City Clerk
Personal services 214,988 214,988 224,209 (9,221)
Direct operating charges and services 16,634 16,634 11,207 5,427
Total City Clerk 231,622 231,622 235,416 (3,794)
City Attorney
Personal services 330,306 330,306 340,835 (10,529)
Direct operating charges and services 20,640 20,640 31,230 (10,590)
Total City Attorney 350,946 350,946 372,065 (21,119)
Human Resources
Personal services 297,224 297,224 313,210 (15,986)
Direct operating charges and services 49,299 49,299 50,703 (1,404)
Total human resources 346,523 346,523 363,913 (17,390)
Economic development
Personal services 219,057 219,057 236,139 (17,082)
Direct operating charges and services 75,735 75,735 43,214 32,521
Expenditures transferred out (42,260) (42,260) (42,260)
Total ecomonic development 252,532 252,532 237,093 15,439
Support services
Personal services 72,797 72,797 78,038 (5,241)
Direct operating charges and services 559,095 635,502 605,316 30,186
Services and charges transferred in 153,379 153,379 139,040 14,339
Capital outlays 95,000 1,529,500 1,524,266 5,234
Program loans 4,861 (4,861)
Program grants 180,000 180,000 380,554 (200,554)
Division contingency 100,000 200,000 200,000
Total support services 1,160,271 2,771,178 2,732,075 39,103
(Continued)
139
City of Carbondale, Illinois
GENERAL FUND
SCHEDULE OF DETAILED REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES- BUDGET AND ACTUAL
For the fiscal year ended April 30, 2025
Original Final Variance with
I.Y.dm Budget Actual Final Byi;!get
City Hall/Civic Center
Personal services 898,479 898,479 777,846 120,633
Direct operating charges and services 52,109 52,109 45,439 6,670
Non operating charges 2,300 2,300 410 1,890
Expenditures transferred out (106,538) (2,964) (2,964)
Total City Hall/Civic Center 846,350 949,924 820,731 129,193
Total general government 3,630,645 5,345,126 5,210,520 134,606
Finance
Financial Management
Personal services 917,590 917,590 935,620 (18,030)
Direct operating charges and services 198,997 198,997 213,761 (14,764)
Expenditures transferred out (404,538) (404,538) (411,248) 6,710
Total financial management 712,049 712,049 738,133 (26,084)
Information Systems
Personal services 301,822 301,822 296,631 5,191
Direct operating charges and services 328,990 328,990 309,083 19,907
Capital outlays 19,490 19,490 19,490
Expenditures transferred out (28,905) (28,905) (28,906) 1
Division contingency 16,000 16,000 16,000
Total information systems 637,397 637,397 576,808 60,589
Total finance 1,349,446 1,349,446 1,314,941 34,505
Police
Personal services 10,191,367 10,111,367 11,038,777 (927,410)
Direct operating charges and services 1,657,959 1,609,633 1,787,436 (177,803)
Capital outlays 138,000 713,284 712,938 346
Employee Premium Payments 500 500 401 99
Total police 11,987,826 12,434,784 13,539,552 (1,104,768)
(Continued)
140
City of Carbondale, Illinois
GENERAL FUND
SCHEDULE OF DETAILED REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
For the fiscal year ended April 30, 2025
Original Final Variance with
!wwt Aw!U! ~ Ein1IBudg1t
Fire
Fire protection
Personal services 3,761,213 3,761,213 3,894,935 (133,722)
Direct operating charges and services 193,187 283,219 300,995 (17,776)
Capital outlays 330,000 330,000
Debt redemption 113,772 113,772 113,766 6
Division contingency 5,000 3,617 3,617
Total fire protection 4,073,172 4,491,821 4,639,696 (147,875)
Emergency management
Personal services 118,682 118,682 113,320 5,362
Direct operating charges and services 23,813 23,813 20,432 3,381
Capital outlays
Total emergency management 142,495 142,495 133,752 8,743
Total fire and emergency management 4,215,667 4,634,316 4,773,448 (139,132)
Development services
Development management
Personal services 642,684 642,684 615,550 27,134
Direct operating charges and services 132,181 317,789 217,537 100,252
Program Grants 8,750 749,650 740,900 8,750
Capital outlays 28,873 (28,873)
Services and charges transferred in (80,193) (80,193) (80,193)
Total development management 703,422 1,629,930 1,522,667 107,263
Building and neighborhood services
Personal services 677,466 677,466 671,418 6,048
Direct operating charges and services 488,054 488,054 164,822 323,232
Capital outlay 64,500 64,500 78,549 (14,049)
Services and charges transferred in 5,200 5,200 4,464 736
Total building and neighborhood services 1,235,220 1,235,220 919,253 315,967
Planning services
Direct operating charges and services 617 617 226 391
Total planning services 617 617 226 391
Total development services 1,939,259 2,865,767 2,442,146 423,621
(Continued)
141
City of Carbondale, Illinois
GENERAL FUND
SCHEDULE OF DETAILED REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES- BUDGET AND ACTUAL
For the fiscal year ended April 30, 2025
Original Final Variance with
!l!dpt Al!dpt Fin1ll11ll&e1
Public works
Engineering and administration
Personal services 628,888 628,888 518,423 110,465
Direct operating charges and services 39,024 39,024 29,915 9,109
Services and charges transferred in 5,000 5,000 5,226 (226)
Expenditures transferred out (383,813) (383,813) (437,628) 53,815
Total engineering and administration 289,099 289,099 115,936 173,163
Equipment maintenance
Personal services 328,821 328,821 379,475 (50,654)
Direct operating charges and services 25,177 25,177 18,844 6,333
Services and charges transferred in 5,000 5,000 1,136 3,864
Capital outlays 11,200 11,200 10,000 1,200
Expenditures transferred out (7,925) (111,496) (72,231) (39,265)
Total equipment maintenance 362,273 258,702 337,224 (78,522)
Building maintenance
Personal services 251,758 251,758 306,270 (54,512)
Direct operating charges and services 323,546 323,546 458,427 (134,881)
Services and charges transferred in 500 500 241 259
Expenditures transferred out (134,885) (134,885) (153,237) 18,352
Total building maintenance 440,919 440,919 611,701 (170,782)
Street maintenance
Personal services 1,502,003 1,502,003 1,582,239 (80,236)
Direct operating charges and services 198,598 198,598 144,353 54,245
Services and charges transferred in 101,715 101,715 189,286 (87,571)
Capital outlays 67,500 67,500 58,609 8,891
Debt Redemption 52,788 52,788 52,788
Expenditures transferred out (179,494) (179,494) (120,063) (59,431)
Total street maintenance 1,743,110 1,743,110 1,907,212 (164,102)
Cemeteries
Personal services 266,609 266,609 256,134 10,475
Direct operating charges and services 41,783 41,783 46,754 (4,971)
Capital outlay 43,094 44,594 (1,500)
Total cemeteries 308,392 351,486 347,482 4,004
(Continued)
142
City of Carbondale, Illinois
GENERAL FUND
SCHEDULE OF DETAILED REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES· BUDGET AND ACTUAL
For the fiscal year ended April 30, 2025
Original Final Variance with
I.II.dpt ~ Aru!.11 Ei DII I!11.u!1et
Forestry management
Personal services 112,392 112,392 138,664 (26,272}
Direct operating charges and services 118,285 118,285 138,617 (20,332}
Capital outlay 9,200 9,200 5,448 3,752
Expenditures transferred out (15,037} (15,037} 512 (151549}
Total forestry management 224,840 224,840 283,241 (58,401}
Total Public Works 3,368,633 3,308,156 3,602,796 (294,640}
Parks & Recreation
Personal Services 276,992 276,992 278,486 (1,494}
Direct operating charges and services 118,350 118,350 107,199 11,151
Services and charges Operating Div (13,415} (13,415} (13,415}
Total Parks & Recreation 381,927 381,927 385,685 (3,758}
Community services
Agencies and organizations
Direct operating charges and services 516,656 566,656 840,060 (273,404}
Nonoperating charges 1,000,000 1,000,000 1,000,000
Services and charges transferred in 13,129 13,129 13,129
Total agencies 1,529,785 1,579,785 1,853,189 (273,404}
Total community services 1,529,785 1,579,785 1,853,189 (273,404}
Total expenditures 28,403,188 31,899,307 33,122,277 (1,222,970}
Excess of revenues over expenditures 3,048,395 2,478,905 2,026,968 (451,937}
OTHER FINANCING SOURCES AND (USES)
Transfersto debt service fund (3,120,000} (3,120,000} (3,120,000}
Transfers from Specialtax Allocation fund 52,560 52,560 52,560
Insurance Proceeds 25,000 62,121 76,814 14,693
Total other financing sources and (uses} (3,042,440} (3,005,319} (2,990,626} 14,693
NET CHANGE IN FUND BALANCE 5,955 (526,414} (963,658} (437,244}
FUND BALANCES, BEGINNING OF YEAR, 13,298,022 13,298,022 13,298,022
AS PREVIOUSLY STATED
CHANGE IN ACCOUNTING PRINCIPAL (GASB 101) (43,721} (43,721} (43,721}
FUND BALANCES, AS ADJUSTED OR RESTATED 13,254,301 13,254,301 13,254,301
FUND BALANCES, END OF YEAR $ 13,260,256 $ 12,727,887 $ 12,290,643 $ (437,244)
143
City of Carbondale, Illinois
LOCAL IMPROVEMENT FUND
SCHEDULE OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES- BUDGET AND ACTUAL
For the fiscal year ended April 30, 2025
Original Final Variance with
Budgeted Budgeted Actual Final Budget
REVENUES
Municipal motorfuel tax $ 300,000 $ 300,000 $ 300,000 $
Sa !es, seNice and utility taxes 512,451 512,451 533,933 21,482
Intergovernmental revenue 17,683,799 17,833,799 12,716,824 (5,116,975)
Use of money and property 19,000 19,000 8,880 (10,120)
Total revenues 18,515,250 18,665,250 13,559,637 (5,105,613)
EXPENDITURES
Publicworks 17,227 (17,227)
Capital outlays 20,233,603 21,400,803 12,948,127 8,452,676
Total expenditures 20,233,603 21,400,803 12,965,354 8,435,449
Deficiency of revenues over expenditures (1,718,353) (2; 735,553) 594,283 3,329,836
OTHER FINANCING SOURCES (USES)
Transfers in 1,337,500 1,337,500 1,388,564 51,064
Transfers out
Loan proceeds
Total other financing sources (uses) 1,337,500 1,337,500 1,388,564 51,064
NET CHANGE IN FUND BALANCES (380,853) (1,398,053) 1,982,847 3,380,900
FUND BALANCES, BEGINNING OF YEAR 1,503,880 1,503,880 1,503,880
FUND BALANCES, END OF YEAR $ 1,123,027 $ 105,827 $ 3,486,727 $ 3,380,900
144
NON MAJOR GOVERNMENTAL FUNDS
Special Revenue Funds are used to account for the proceeds of specific revenue sources
(other than major capital projects) that are legally restricted to expenditures for specified
purposes.
The Tax Increment Fund #1 accounts for expense in tax increment financing district #1.
The Tax Increment Fund #2 accounts for expense in tax increment financing district #2.
The Tax Increment Fund #3 accounts for expense in tax increment financing district #3.
The Motor Fuel Tax Fund accounts for motor fuel tax allocations from the State of
Illinois for street maintenance, major street construction and traffic signal capital
projects as approved by the Illinois Department ofTransportation.
Foreign Fire Insurance Board accounts for money received from the state under the
Illinois Foreign Fire Fund Statute.
Enterprise Zone Fees Fund accounts for the fees generated from enterprise zone
permits and their allocation to the City of Carbondale and the Jackson Growth Alliance.
Package Liquor and Food and Beverage Fund accounts for monies received from
area businesses in relation to sales of packaged liquor, food and other beverages, and
the allocation to be divided between the Local Improvement Fund and the Police and
Fire Pension Funds
The Debt Service Fund accounts for financial resources to be used for the redemption of
principal, interest and paying agent fees for General Obligation Bonds issued on behalf of
Governmental Activities.
City of Carbondale, Illinois
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
April 30, 2025
Special Revenue
Foreign Enterprise Package Liquor, Food
Tax Increment Tax Increment Tax Increment Motor Fuel Tax Fire Insurance Zone Fees and Beverage Tax Debt Service
Fund#l Fund#2 Fund#3 Fund Board Fund Fund Fund Total
ASSETS
Cash $ 709,709 $ 928,494 $ 56,654 $ 1,130,097 $ 80,165 $ 93,463 $ 40,139 $ 1,765,700 $ 4,804,421
Accounts receivable
Consumers 139,045 73,089 212,134
Other governmental units and agencies 24,254 82,706 263 107,223
Due from other funds 22,730 22,730
Prepayments and other 578 578
Total assets 733,963 1,090,269 56,654 1,285,892 80,165 94,041 40,402 1,765,700 5,147,086
Total assets $ 733,963 $ 1,090,269 $ 56,654 $ 1,285,892 $ 80,165 $ 94,041 $ 40,402 $ 1,765,700 $ 5,147,086
LIABILITIES
Accounts payable $ $ 141,434 $ $ 35,636 $ $ 933 $ $ $ 178,003
Due to other funds 22,730 22,730
Due to fiduciary
Total liabilities 22,730 141,434 35,636 933 200,733
DEFERRED INFLOWS OF RESOURCES
Deferred - property taxes 24,254 24,254
Total deferred inflows of resources 24,254 24,254
FUND BALANCES
Nonspendable
Restricted for
Economic development 686,979 948,835 56,654 93,108 40,402 1,825,978
Maintenance of roadways 1,250,256 1,250,256
Debt service 1,765,700 1,765,700
Public safety 80,165 80,165
Assigned
Unassigned
Total fund balances (deficits) 686,979 948,835 56,654 1,250,256 80,165 93,108 40,402 1,765,700 4,922,099
Total Liabilities, Deferred Inflows of Resources,
and Fund Balances (deficits) $ 733,963 $ 1,090,269 $ 56,654 $ 1,285,892 $ 80,165 $ 94,041 $ 40,402 $ 1,765,700 $ 5,147,086
146
City of Carbondale, Illinois
COMBINING STATEMENT OF REVENUES, EXPENDITURES,AND CHANGES IN FUND BALANCES
NONMAJORGOVERNMENTALFUNDS
For the fiscal year ended April 30, 2025
Special Revenue
Foreign Enterprise Package Liquor, Food
Tax Increment Tax Increment Tax Increment Motor Fuel Tax Fire Insurance Zone Fees and Beverage Tax Debt Service
Fund #1 Fund #2 Fund #3 Fund Board Fund Fund Fund Total
REVENUES
General property taxes $ 241,854 $ 1,143,764 $ 17,168 $ $ $ $ $ $ 1,402,786
Sales, service and utility tax 2,280,668 2,280,668
Intergovernmental revenue 987,906 74,302 1,062,208
Use of money and property 21,104 27,939 1,388 131,188 763 715 14,782 197,879
Service charges, permits and fees 4,952 4,952
Total Revenues 262,958 1,171,703 18,556 1,119,094 74,302 5,715 2,281,383 14,782 4,948,493
EXPENDITURES
Public works 525,547 525,547
Community services 119,626 1,246,321 36,049 5,502 1,407,498
Capital outlays 629,467 24,956 654,423
Debt Service
Principal 2,625,000 2,625,000
Interest 1,414,041 1,414,041
Fiscal agent fees 1,499 1,499
Total Expenditures 119,626 1,246,321 1,155,014 61,005 5,502 4,040,540 6,628,008
Excess (Deficiency) of revenues over expenditures 143,332 (74,618) 18,556 (35,920) 13,297 213 2,281,383 (4,025,758) (1,679,515)
OTHER FINANCING SOURCES (USES)
Transfers in 4,038,785 4,038,785
Transfers out (52,560) (2,307,349) (2,359,909)
Total other financing sources (uses) (52,560) (2,307,349) 4,038,785 1,678,876
NET CHANGE IN FUND BALANCES 90,772 (74,618) 18,556 (35,920) 13,297 213 (25,966) 13,027 (639)
FUND BALANCES, BEGINNING OF YEAR 596,207 1,023,453 38,098 1,286,176 66,868 92,895 66,368 1,752,673 4,922,738
FUND BALANCES, END OF YEAR $ 686,979 $ 948,835 $ 56,654 $ 1,250,256 $ 80,165 $ 93,108 ~ 40,402 $ 1,765,700 s 4,922,099
147
City of Carbondale, lllinos
TAX INCREMENT FUND #1
SCHEDULE OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
For the fiscal year ended April 30, 2025
Original Final Variance with
Budgeted Budgeted Actual Final Budget
REVENUES
General property tax $ 234,415 $ 234,415 $ 241,854 $ 7,439
Use of money and property 17,426 17,426 21,104 3,678
Total revenues 251,841 251,841 262,958 11,117
EXPENDITURES
Community services
Development incentives - grants 124,801 124,801 116,926 7,875
Direct operating charges and services 2,000 2,000 2,700 (700}
Total community services 126,801 126,801 119,626 7,175
Total expenditures 126,801 126,801 119,626 7,175
Excess of revenues over expenditures 125,040 125,040 143,332 18,292
OTHER FINANCING SOURCES (USES)
Transfers out (52,560} 265,206 (52,560) (317,766)
Total other financing sources (uses) (52,560) 265,206 (52,560) (317,766)
NET CHANGE IN FUND BALANCES 72,480 390,246 90,772 (299,474)
FUND BALANCES, BEGINNING OF VEAR 596,207 596,207 596,207
FUND BALANCES, END OF VEAR $ 668,687 $ 986,453 $ 686,979 $ (299,474}
148
City of Carbondale, Illinois
TAX INCREMENT FUND #2
SCHEDULE OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES- BUDGET AND ACTUAL
For the fiscal year ended April 30, 2025
Original Final Variance with
B1u!1eted !111!!11t1d &i.!!.i.l Eim1I B11!!1et
REVENUES
General property tax $ 967,880 $ 967,880 $ 1,143,764 $ 175,884
Use of money and property 15,000 15,000 27,939 12,939
Total revenues 982,880 982,880 1,171,703 188,823
EXPENDITURES
Community services
Development incentives - grants 771,429 1,251,736 1,163,990 87,746
Direct operating charges and services 83,350 83,350 82,331 1,019
Total community services 854,779 1,335,086 1,246,321 88,765
Total expenditures 854,779 1,335,086 1,246,321 88,765
Excess (Deficiency) of revenues over expenditures 128,101 (352,206) (74,618) 277,588
OTHER FINANCING SOURCES (USES)
Transfers in
Total other financing sources (uses)
NET CHANGE IN FUND BALANCES 128,101 (352,206) (74,618) 277,588
FUND BALANCES, BEGINNING OF VEAR 1,023,453 1,023,453 1,023,453
FUND BALANCES, END OF VEAR $ 1,151,554 $ 671,247 $ 948,835 $ 277,588
149
City of Carbondale, Illinois
TAX INCREMENT FUND #3
SCHEDULE OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES- BUDGET AND ACTUAL
For the fiscal year ended April 30, 2025
Original Final Variance with
Bydgeted Budgeted Actual Final Bydg1t
REVENUES
General property tax $ 5,859 $ 5,859 $ 17,168 $ 11,309
Use of money and property 1,000 1,000 1,388 388
Total revenues 6,859 6,859 18,556 11,697
EXPENDITURES
Community services
Development incentives - grants
Direct operating charges and services
Total community services
Total expenditures
Excess of revenues over expenditures 6,859 6,859 18,556 11,697
OTHER FINANCING SOURCES (USES)
Transfers out
Total other financing sources (uses)
NET CHANGE IN FUND BALANCES 6,859 6,859 18,556 11,697
FUND BALANCES, BEGINNING OF YEAR 38,098 38,098 38,098
FUND BALANCES, END OF YEAR $ 44,957 $ 44,957 $ 56,654 $ 11,697
150
City of Carbondale, Illinois
MOTORFUELTAXFUND
SCHEDULE OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES· BUDGET AND ACTUAL
For the Fiscal year ended April 30, 2025
Original Final Variance with
Budgeted !;!udget1d Am!Al EiDil!I !;!udget
REVENUES
Intergovernmental revenue $ 1,834,005 $ 1,834,005 $ 987,906 $ (846,099)
Use of money and property 64,900 64,900 131,188 66,288
Total revenues 1,898,905 1,898,905 1,119,094 (779,811)
EXPENDITURES
Public works
Direct operating charges and services 550,312 550,312 525,547 24,765
Capital outlays 2,971,800 2,971,800 629,467 2,342,333
Total expenditures 3,522,112 3,522,112 1,155,014 2,367,098
Excess (Deficiency) of revenues over expenditures (1,623,207) (1,623,207) (35,920) 1,587,287
OTHER FINANCING SOURCES (USES)
Transfers out
Total other financing sources (uses)
NET CHANGE IN FUND BALANCES (1,623,207) (1,623,207) (35,920) 1,587,287
FUND BALANCES, BEGINNING OF YEAR 1,286,176 1,286,176 1,286,176
FUND BALANCES, END OF YEAR $ (337,031) $ (337,031) $ 1,250,256 $ 1,587,287
151
City of Carbondale, Illinois
FOREIGN FIRE INSURANCE BOARD
SCHEDULE OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
For the fiscal year ended April 30, 2025
Original Final Variance with
Budgeted Budgeted Actual Final Budget
REVENUES
Intergovernmental revenue $ 65,000 $ 65,000 $ 74,302 $ 9,302
Use of money and property
Total revenues 65,000 65,000 74,302 9,302
EXPENDITURES
Public Safety
Other expenditures 72,500 72,500 48,944 23,556
Capital outlay 12,061 (12,061)
Total community services 72,500 72,500 61,005 11,495
Total expenditures 72,500 72,500 61,005 11,495
Excess of revenues over expenditures (7,500) (7,500) 13,297 20,797
OTHER FINANCING SOURCES (USES)
Transfers out
Total other financing sources (uses)
NET CHANGE IN FUND BALANCES (7,500) (7,500) 13,297 20,797
FUND BALANCES, BEGINNING OF YEAR 66,868 66,868 66,868
FUND BALANCES, END OF YEAR $ 59,368 $ 59,368 $ 80,165 $ 20,797
152
City of Carbondale, Illinois
ENTERP~SEZONEFEESFUND
SCHEDULE OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
For the fiscal year ended April 30, 2025
Original Final Variance with
Budgeted Budgeted Actual Final Budget
REVENUES
Use of money and property $ 480 $ 480 $ 763 $ 283
Service charges, permits and fees 2,500 2,500 4,952 2,452
Total revenues 2,980 2,980 5,715 2,735
EXPENDITURES
Development services
Other Expenditures 27,500 27,500 5,502 21,998
Total community services 27,500 27,500 5,502 21,998
Total expenditures 27,500 27,500 5,502 21,998
Excess of revenues over expenditures (24,520} (24,520) 213 24,733
OTHER FINANCING SOURCES (USES)
Transfers out
Total other financing sources (uses}
NET CHANGE IN FUND BALANCES (24,520} (24,520} 213 24,733
FUND BALANCES, BEGINNING OF YEAR 92,895 92,895 92,895
FUND BALANCES, END OF YEAR $ 68,375 $ 68,375 $ 93,108 $ 24,733
153
City of Carbondale, Illinois
PACKAGE LIQUOR, FOOD AND BEVERAGE TAX FUND
SCHEDULE OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
For the fiscal year ended April 30, 2025
Original Final Variance with
Bur.l1u1ted aud111t11d ArtLlal EinalBud11t
REVENUES
Package liquor tax $ 430,000 $ 430,000 $ 469,779 $ 39,779
Food and beverage tax 1,815,000 1,815,000 1,810,888 (4,112)
Use of money and property 6,000 6,000 715 (5,285)
Total revenues 2,251,000 2,251,000 2,281,382 30,382
EXPENDITURES
Other expenditures
Total exper,iditures
Excess of revenues over expenditures 2,251,000 2,251,000 2,281,382 30,382
OTHER FINANCING SOURCES (USES)
Transfers out (2,245,000) (2,245,000) (2,307,348) (62,348)
Total other financing sources (uses) (2,245,000) (2,245,000) (2,307,348) (62,348)
NET CHANGE IN FUND BALANCES 6,000 6,000 (25,966) (31,966)
FUND BALANCES, BEGINNING OF YEAR 66,368 66,368 66,368
FUND BALANCES, END OF YEAR $ 72,368 $ 72,368 $ 40,402 $ (31,966)
154
City of Carbondale, Illinois
DEBT SERVICE FUND
SCHEDULE OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES- BUDGET AND ACTUAL
For the fiscal year ended April 30, 2025
Original Final Variance with
Budgeted Budgeted Amill EiDill B1.ulg11t
REVENUES
Use of money and property $ 25,500 $ 25,500 $ 14,782 $ (10,718)
Total revenues 25,500 25,500 14,782 (10,718)
EXPENDITURES
Debt service
Principal 2,625,000 2,625,000 2,625,000
Interest 1,414,042 1,414,042 1,414,041 1
Fiscal agent fees 2,250 2,250 1,499 751
Other debt interest
Total expenditures 4,041,292 4,041,292 4,040,540 752
Deficiency of revenues over expenditures (4,015,792) (4,015,792) (4,025,758) (9,966)
OTHER FINANCING SOURCES (USES)
Transfers in (out) 4,027,500 4,027,500 4,038,785 11,285
Total other financing sources 4,027,500 4,027,500 4,038,785 11,285
NET CHANGE IN FUND BALANCES 11,708 11,708 13,027 1,319
FUND BALANCES, BEGINNING OF YEAR 1,752,673 1,752,673 1,752,673
FUND BALANCES, END OF YEAR $ 1,764,381 $ 1,764,381 $ 1,765,700 $ 1,319
155
ENTERPRISE FUNDS
Enterprise Funds are established to account for the financing of self-supporting municipal
activities which render services on a user charge basis to the general public.
The significant characteristic of an Enterprise Fund is that the accounting system makes it
possible to determine operating profit or loss. Because of this feature and the fact that reports
for an Enterprise Fund are self-contained, creditors and the general public can evaluate the
performance of the municipal enterprise on the same basis as investor-owned enterprises in
the same industry.
The Waterworks and Sewerage Fund provides for the operation and maintenance of the
municipal water and wastewater treatment and distribution systems. In addition, transfers
from the Operating Account provide the financing of Capital Improvements and Debt Service
requirements. Operating revenues are derived from water and sewer service charges. Capital
Improvements are also financed from property owner contributions and General Obligation
Bond proceeds. The Public Works Department is responsible for the administration of the
Waterworks and Sewerage Fund.
The Parking System Operations Fund operates and maintains public use parking lots and
metered street areas. Revenue is derived from parking meter receipts, permits, and fines. The
Finance Department is responsible for the administration of this fund. Maintenance of the
municipal parking lots and meters are provided by the Street Maintenance Division of the
Public Works Department.
The Solid Waste Management Fund, which is administered by the Public Works Department,
provides for the municipal refuse collections, landscape waste removal, and the recycling
program. Revenue is derived from City refuse customer service fees, landscape waste fees and
recycling assessment fees.
The Rental Properties Fund operates the University City Municipal Complex as a service
center for government offices and other nonprofit organizations. Rental income, which
provides funds for operating expenses and financing or mortgage principal and interest
payments, is the major source of revenue. The Public Works Department is responsible for the
operation of this fund.
City of Carbondale, Illinois
STATEMENT OF NET POSITION BY FUND
NON MAJOR PROPRIETARY FUNDS
April 30, 2025
Parking Solid
System Waste Rental
ORerations Management PrQRerties Total
ASSETS
CURRENT ASSETS
Cash $ s 318,333 $ s 318,333
Accounts receivable
Consumers 287 142,219 12,119 154,625
Prepayments and other 1,601 40,829 13,378 55,808
Due from other funds 6,998 6,998
Total current assets 1,888 508,379 25,497 535,764
NONCURRENT ASSETS
Capital assets, net 1,057,482 186,280 681,607 1,925,369
Total noncurrent assets 1,057,482 186,280 681,607 1,925,369
Total assets 1,059,370 694,659 707,104 2,461,133
DEFERRED OUTFLOWS OF RESOURCES
Deferred outflows- lMRF regular 52,912 52,912
Total deferred outflows of resources 52,912 52,912
Total Assets and Deferred outflows of Resources s 1,059,370 s 747,571 $ 707,104 s 2,514,045
LIABILITIES
CURRENT LIABILITIES
Accounts payable s 1,423 s 12,201 s 8,732 $ 22,356
Other deposits 3,812 4,768 8,580
Accrued Payroll 22,450 22,450
Current portion of compensated absences 1,363 9,088 10,451
Current portion of notes payable 43,559 43,559
Due to other funds 164,625 1,018,347 1,182,972
Total current liabilities 171,223 87,298 1,031,847 1,290,368
NONCURRENT LIABILITIES
Notes payable 85,897 85,897
Pension liability 56,473 56,473
Total noncurrent liabilities 142,370 142,370
Total liabilities 171,223 229,668 1,031,847 1,432,738
DEFERRED INFLOWS OF RESOURCES
Deferred revenue- lMRF regular 665 665
Total deferred inflows of resources 665 665
Total Liabilities and Deferred Inflows of Resources 171,223 230,333 1,031,847 1,433,403
NET POSITION
Net investment in capital assets 1,057,482 56,824 681,607 1,795,913
Unrestricted (169,335) 460,414 (1,006,350) (715,271)
Total net position s 888,147 s 517,238 s (324,743) s 1,080,642
157
City of Carbondale, Illinois
STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION BY FUND
NONMAJOR PROPRIETARY FUNDS
For the fiscal year ended April 30, 2025
Parking Solid
System Waste Rental
ORerations Management ProRerties Total
OPERATING REVENUES
Charges for services $ 22,302 $ 1,000,722 $ $ 1,023,024
Rentals 34,782 34,782
Fines 15,878 15,878
Other 3,325 3,325
Total operating revenues 38,180 1,000,722 38,107 1,077,009
OPERATING EXPENSES
Personal services 37,901 379,952 417,853
Commodities 489 77,260 2,504 80,253
Contractual 78,326 338,852 194,449 611,627
Maintenance 30,577 250,305 21,201 302,083
Other charges 3,444 3,444
Depreciation 60,056 105,306 39,652 205,014
Total operating expenses 207,349 1,151,675 261,250 1,620,274
Operating (loss) (169,169) (150,953) (223,143) (543,265)
NONOPERATING REVENUES (EXPENSES)
Use of money and property 8,962 3,677 20 12,659
Other interest expense (3,102) (3,102)
Total nonoperating revenues (expenses) 8,962 575 20 9,557
Loss before transfers (160,207) (150,378) (223,123) {533,708)
TRANSFERS IN.
CHANGE IN NET POSITION {160,207) (150,378) (223,123) {533,708)
NET POSITION, BEGINNING OF YEAR 1,048,354 667,616 (101,620) 1,614,350
TOTAL NET POSITION, END OF YEAR $ 888,147 $ 517,238 $ (324,743) $ 1,080,642
158
City of Carbondale, Illinois
STATEMENT OF CASH FLOWS
NONMAJOR PROPRIETARY FUNDS
For the fiscal year ended April 30, 2025
Nonmajor Business-type Activities• Enterprise Funds
Parking System Solid Waste Rental
Operations Management Properties 12.W
CASH FLOWS FROM OPERATING ACTIVITIES
Receipts from customers and users s 38,180 s 998,564 s 37,252 s 1,073,996
Payments to suppliers (9,319) (692,871) (37,272) (739,462)
Payments to employees (37,823) (336,890) (374,713)
Net cash used in operating activities (8,962) (31,197) (20) (40,179)
CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES
Transfers from other funds
Net cash provided by noncapital financing activities
CASH FLOWS FROM CAPITAL AND RELATED FINANCING
ACTIVITIES
Acquisition and construction of capital assets
Principal payments on note payable agreements (42,911) (42,911)
Interest paid (3,102) (3,102)
Net cash used in capital and related financing activities (46,013) (46,013)
CASH FLOWS FROM INVESTING ACTIVITIES
Investment income 8,962 3,677 20 12,659
Net cash provided by investing activities 8,962 3,677 20 12,659
Net increase (decrease) in cash (73,533) (73,533)
CASH, BEGINNING OF VEAR 391,866 391,866
CASH, END OF VEAR s s 318,333 s s 318,333
RECONCILIATION OF OPERATING INCOME (LOSS)
TON ET CASH FLOWS FROM OPERATING ACTIVITIES
Operating income (loss) s (169,169) $ (150,953) $ (223,143) s (543,265)
Adjustments to Reconcile Operating Income (Loss)
to Net Cash from Operating Activities
Depreciation and amortization 60,056 105,306 39,652 205,014
Changes in Assets and Liabilities
Account receivable (2,158) (855) (3,013)
Due from other funds (6,998) (6,998)
Prepaid and other expenses (41) (4,896) (861) (5,798)
Accounts payable 288 (9,164) 4,504 (4,372)
Accrued salaries 78 4,871 4,949
Due to otherfunds 99,826 (5,396) 180,683 275,113
Deferred outflows of resources 41,143 41,143
Pension liability (2,352) (2,352)
Deferred inflows of resources (600) (600)
NET CASH FROM OPERATING ACTIVITIES s (8,962) s (31,197) s (20) s (40,179)
CASH AND CASH EQUIVALENTS
Cash and cash equivalents s s 318,333 s s 318,333
TOTAL CASH AND CASH EQUIVALENTS s s 318,333 s s 318,333
159
City of Carbondale. Illinois
WATERWORKS AND SEWERAGE FUND
SCHEDULE OF REVENUES, EXPENSES AND
CHANGES IN NET POSITION· BUDGET AND ACTUAL
For the fiscal year ended April 30, 2025
Original Final Variance with
~ BY.dpt Actual Einal Bi.uf&et
OPERATING REVENUES
Charges for services
Water $ 4,070,500 $ 4,070,500 $ 4,357,970 $ 287,470
Sewerage 4,292,000 4,292,000 4,799,479 507,479
Other 459,025 459,025 436,613 (22,412)
8,821,525 8,821,525 9,594,062 772,537
LESS
Uncollectable accounts 35,000 35,000 80 34,920
Cost of materials sold 27,500 27,500 23,328 4,172
Total operating revenues 8,759,025 8,759,025 9,570,654 811,629
OPERATING EXPENSES
Personal services 3,977,922 3,876,283 4,414,490 (538,207)
Commodities 655,908 681,245 662,528 18,717
Contractual 1,866,135 1,981,661 2,296,292 (314,631)
Maintenance 708,731 895,032 1,006,490 (111,458)
Other charges 38,487 25,916 24,445 1,471
Depreciation 2,510,637 2,510,637 2,823,990 (313,353)
Total operating expenses 9,757,820 9,970,774 11,228,235 (1,257,461)
Operating income (loss) (998,795) (1,211,749) (1,657,581) (445,832)
NONOPERATING REVENUES (EXPENSES)
Intergovernmental revenue 100,000 100,000 (100,000)
Use of money and property 206,110 206,110 259,324 53,214
Other debt interest expense (62,308) (62,308) (68,166) (5,858)
Insurance proceeds 332,447 538,460 206,013
Total Nonoperating revenue (expenses) 243,802 576,249 729,618 153,369
CHANGE IN NET POSITION (754,993) (635,500) (927,963) (292,463)
NET POSITION, BEGINNING OF VEAR 57,679,198 57,679,198 57,679,198
NET POSITION, END OF YEAR $ 56,924,205 $ 57,043,698 $ 56,751,235 $ (292,463)
160
City of Carbondale, Illinois
PARKING SYSTEM OPERATIONS FUND
SCHEDULE OF REVENUES, EXPENSES AND
CHANGES IN NET POSITION- BUDGET AND ACTUAL
For the fiscal year ended April 30, 2025
Original Final Variance with
lY.d.m .lu..d&n Amlll Eh:ial Bud1et
OPERATING REVENUES
Charges for services
Parking meters $ 28,301 $ 28,301 $ 12,192 $ (16,109)
Parking permits 7,674 7,674 10,110 2,436
Fines 16,500 16,500 15,878 (622)
Total operating revenues 52,475 52,475 38,180 (14,295)
OPERATING EXPENSES
Personal services 58,611 58,611 37,901 20,710
Commodities 1,768 1,768 489 1,279
Contractual 92,750 90,250 78,326 11,924
Maintenance 69,118 71,618 30,577 41,041
Other charges 50 50 50
Depreciation 63,488 63,488 60,056 3,432
Total operating expenses 285,785 285,785 207,349 78,436
Operating income (loss) (233,310) (233,310) (169,169) 64,141
NON OPERATING REVENUES
Use of money and property 8,962 8,962
Total nonoperating revenues 8,962 8,962
CHANGE IN NET POSITION (233,310) (233,310) (160,207) 73,103
NET POSITION, BEGINNING OF YEAR 1,048,354 1,048,354 1,048,354
NET POSITION, END OF YEAR $ 815,044 $ 815,044 $ 888,147 $ 73,103
161
City of Carbondale, Illinois
SOLID WASTE MANAGEMENT FUND
SCHEDULE OF REVENUES, EXPENSES AND
CHANGES IN NET POSITION - BUDGET AND ACTUAL
For the fiscal year ended April 30, 2025
Original Final Variance with
Budget Budget Actual Final Budget
OPERATING REVENUES
Charges for services
Refuse collection fees $ 696,000 $ 696,000 $ 695,172 $ (828)
Recycling collection fees 289,536 289,536 289,711 175
Landscape waste collection fees 15,000 15,000 15,839 839
Total operating revenues 1,000,536 1,000,536 1,000,722 186
OPERATING EXPENSES
Personal services 378,959 378,959 379,952 {993)
Commodities 113,190 113,190 77,260 35,930
Contractual 332,947 332,947 338,852 (5,905)
Maintenance 218,049 218,049 250,305 (32,256)
Other charges 3,560 3,560 3,560
Depreciation 105,306 105,306 105,306
Total operating expenses 1,152,011 1,152,011 1,151,675 336
Operating income (loss) (151,475) (151,475) (150,953) (150)
NONOPERATING REVENUES (EXPENSES)
Use of money and property 3,210 3,210 3,677 467
Other debt interest (3,414) (3,414) (3,102) 312
Total nonoperating revenues (expenses) (204) (204) 575 779
CHANGE IN NET POSITION (151,679) (151,679) (150,378) 629
NET POSITION, BEGINNING OF YEAR 667,616 667,616 667,616
NET POSITION, END OF YEAR $ 515,937 $ 515,937 $ 517,238 $ 629
162
City of Carbondale, Illinois
RENTAL PROPERTIES FUND
SCHEDULE OF REVENUES, EXPENSES AND
CHANGES IN NET POSITION - BUDGET AND ACTUAL
For the fiscal year ended April 30, 2025
Original Final Variance with
Budget Budget Actual Final Budget
OPERATING REVENUES
Rentals s 55,478 s 55,478 s 34,782 s (20,696)
Other 1,250 1,250 3,325 2,075
Total operating revenues 56,728 56,728 38,107 (18,621)
OPERATING EXPENSES
Commodities 13,795 13,795 2,504 11,291
Contractual 149,926 149,926 194,449 (44,523)
Maintenance 28,231 28,231 21,201 7,030
Other charges 3,400 3,400 3,444 (44)
Depreciation 43,663 43,663 39,652 4,011
Total operating expenses 239,015 239,015 261,250 (22,235)
Operating income (loss) (182,287) (182,287) (223,143) (40,856)
NONOPERATING REVENUES
Use of money an property 20 (20)
Total nonoperating revenues 20 (20)
CHANGE IN NET POSITION (182,287) (182,287) (223,123) (40,876)
NET POSITION, BEGINNING OF YEAR (101,620) (101,620) (101,620)
NET POSITION, END OF VEAR s (283,907) s (283,907) s (324,743) s (40,836)
163
INTERNAL SERVICE FUND
The Internal Service Fund is established to account for the financing of goods or services
provided by one department or agency to other departments or agencies of the governmental
unit, orto other governmental units, on a cost reimbursement basis.
The Group Health Insurance Fund is used to account for the City's Group Health Insurance
premiums which are financed by City, employee, and retiree contributions, this fund is
administered by the General Government Department- Human Resources Division.
City of Carbondale, Illinois
INTERNAL SERVICE FUND
SCHEDULE OF REVENUES, EXPENDITURES AND
CHANGES IN NET POSITION
For the fiscal year ended April 30, 2025
Original Final The Group Health Variance with
~ .hdpt Insurance Fund Fiaa! Bydggt
OPERATING REVENUES
Employee contributions $ 550,259 $ 550,259 $ 520,134 $ (30,125)
Retiree contributions 265,047 265,047 227,239 (37,808)
City contributions 4,248,695 4,248,695 4,130,283 (118,412)
Total operating revenues 5,064,001 5,064,001 4,877,656 (186,345)
OPERATING EXPENSES
Contractual 1,320,404 1,320,404 1,319,246 1,158
Health insurance claims 3,651,180 3,651,180 4,130,862 (479,682)
Total operating expenses 4,971,584 4,971,584 5,450,108 (478,524)
Operating income (loss) 92,417 92,417 (572,452) (664,869)
NONOPERATING REVENUES
Use of money and property 2,720 2,720 9,740 7,020
Totalnonoperatingrevenues 2,720 2,720 9,740 7,020
Income before transfers 95,137 95,137 (562,712) (657,849)
OTHER FINANCING SOURCES (USES)
Transfers in
CHANGE IN NET POSITION 95,137 95,137 (562,712) (657,849)
NET POSITION· BEGINNING OF YEAR (951,288) (951,288) (951,288)
NET POSITION· END OF YEAR $ (856,151) $ (856,151) $ (1,514,000) $ (657,849)
165
FIDUCIARY FUNDS
Fiduciary Funds are established to account for assets held by the City in a trustee capacity.
Fiduciary Funds include pension trust funds, private purpose trust funds and agency funds.
Firefighters' Pension Fund is used to account for the accumulation of resources for pension
benefit payments to qualified firemen.
Police Pension Fund is used to account for the accumulation of resources for pension benefit
payments to qualified policemen.
City of Carbondale, Illinois
STATEMENT OF FIDUCIARY NET POSITION
PENSION TRUST FUNDS
April 30, 2025
Firefighters' Police
Pension Pension
Fund Fund Totals
ASSETS
Cash $ 986,283 $ 786,783 $ 1,773,066
Due from other funds 11,461 18,866 30,327
Prepaid Expenses 1,500 1,500 3,000
999,244 807,149 1,806,393
Investments, at fair value
Illinois Police Officers Pension Investment Funds, pooled 61,267,666 61,267,666
Illinois Firefighters Pension Investment Funds, pooled 31,518,574 31,518,574
Total investments 31,518,574 61,267,666 92,786,240
Total assets $ 32,517,818 $ 62,074,815 $ 94,592,633
LIABILITIES
Due to other funds $ 1,553 $ 1,497 $ 3,050
Total liabilities 1,553 1,497 3,050
NET POSITION HELD IN TRUST FOR PENSION BENEFITS $ 32,516,265 $ 62,073,318 $ 94,589,583
167
City of Carbondale, Illinois
STATEMENT OF CHANGES IN FIDUCIARY NET POSITION
PENSION TRUST FUNDS
For the fiscal year ended April 30, 2025
Firefighters' Police
Pension Pension
Fund Fund Totals
ADDITIONS
Contributions
Employer $ 663,293 $ 1,076,879 $ 1,740,172
Plan Member 217,836 528,362 746,198
Total contributions 881,129 1,605,241 2,486,370
Investment income
Net appreciation of investments 2,175,371 4,112,132 6,287,503
Gain (loss) on sale of investments 362,563 1,120,351 1,482,914
Interest 459,182 31,088 490,270
Dividends 187,051 187,051
Investment expense (51,089) (39,658) (90,747)
Other Income (loss) (363) 343,618 343,255
Net investment income 3,132,715 5,567,531 8,700,246
Total additions 4,013,844 7,172,772 11,186,616
DEDUCTIONS
Benefits and refunds of contributions 2,237,811 3,498,473 5,736,284
Administrative expense 39,447 46,007 85,454
Total deductions 2,277,258 3,544,480 5,821,738
INCREASE IN NET POSITION HELD IN TRUST
FOR PENSION BENEFITS 1,736,586 3,628,292 5,364,878
NET POSITION HELD IN TRUST FOR PENSION
BENEFITS, BEGINNING OF VEAR 30,779,679 58,445,026 89,224,705
NET POSITION HELD IN TRUST FOR PENSION
BENEFITS, END OF VEAR $ 32,516,265 $ 62,073,318 $ 94,589,583
168
DISCRETELY PRESENTED COMPONENT UNIT
Component units are legally separate entities that meet any of three tests: 1) the primary
government appoints the voting majority of the board of the component unit and is able to
impose its will or is in a relationship of financial burden or benefit; 2) the component unit is
fiscally dependent upon the primary government; or 3) the financial statements would be
misleading if data from the component unit were not included. The following meet all
qualifications.
The Public Library Fund provides a general program of public library services to the residents
of Carbondale. The primary source of revenue is local property taxes.
City of Carbondale, Illinois
PUBLIC LIBRARY FUND
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES- BUDGET AND ACTUAL
For the fiscal year ended April 30, 2025
Variance with
Original Final Final
Budiet Budiet Actual Budiet
REVENUES
General property taxes $ 1,200,512 $ 1,200,512 $ 1,195,384 $ (5,128}
Intergovernmental revenue 107,289 107,289 70,158 (37,131}
Fines 8,000 8,000 (8,000}
Use of money and property 22,250 22,250 145,090 122,840
Service charges, permits and fees 10,000 10,000 28,061 18,061
Contributions 53,060 53,060 202,073 149,013
Total revenues 1,401,111 1,401,111 1,640,766 239,655
EXPENDITURES
Current- Library
Personal services 909,739 909,739 886,753 22,986
Direct operating charges and services 462,981 462,981 517,681 (54,700}
Capital outlay 20,000 20,000 20,000
Total expenditures 1,392,720 1,392,720 1,404,434 (11,714}
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES 8,391 8,391 236,332 227,941
FUND BALANCES, BEGINNING OF YEAR 2,203,412 2,203,412 2,203,412
FUND BALANCES, END OF YEAR $ 2,211,803 $ 2,211,803 $ 2,439,744 $ 227,941
170
City of Carbondale, Illinois
RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES,
AND CHANGES IN FUND BALANCES OF DISCRETELY PRESENTED COMPONENT UNITS
TO THE STATEMENT OF ACTIVITIES
For the fiscal year ended April 30, 2025
Net change in fund balances - total discretely presented component units s 236,332
The change in net position reported for discretely presented component units in the
statement of activities is different because:
Governmental funds report capital outlays as expenditures. However, in the
statement of activities the cost of those assets are allocated over their estimated
useful lives and reported as depreciation expense. This is the amount by
which depreciation ($14,505) exceededs capital outlays ($0) in the current period. (14,505)
The net effect of the change in deferred revenues. Revenues in the statement
of activities that do not provide current financial resources are not reported in
the funds. 37,484
Governmental funds report pension contributions as expenditures. However
in the statement of activities, the cost of pension benefits earned net of employee
contributions is reported as pension expense. (113,719)
Change in net position of discretely presented component units s 145,592
171
CAPITAL ASSETS USED IN THE OPERATION OF GOVERNMENTAL FUNDS
Capital assets used in the operations are not accounted for in governmental funds in the fund
financial statements but are included in the governmental activities column in the government-
wide financial statements. These include all capital assets including infrastructure assets not
accounted for in Proprietary Funds or Trust Funds.
City of Carbondale, Illinois
CAPITAL ASSETS USED IN THE OPERATION OF GOVERNMENTAL FUNDS
SCHEDULE BY SOURCE
April 30, 2025
2025
Governmental Funds Capital Assets
Land and improvements $ 13,516,952
Buildings 23,665,232
Streets, storm sewers, and sidewalks 72,518,319
Equipment 14,582,925
Construction in progress 26,966,508
Total Governmental Funds Capital Assets $ 151,249,936
Investments in Governmental Funds Capital Assets by source
General fund $ 30,314,418
Special revenue fund 19,106,331
Community development grant 407,275
Foreign fire insurance board 147,585
Capital projects fund 101,274,327
Total Governmental Funds Capital Assets $ 151,249,936
This schedule presents only the capital asset balances related to governmental funds.
Accordingly, the capital assets reported in internal service funds are excluded from the
above amounts. Generally, the capital assets of internal service funds are included as
governmental activities in the statement of net position.
173
City of Carbondale, Illinois
CAPITAL ASSETS USED IN THE OPERATION OF GOVERNMENTAL FUNDS
SCHEDULE BY FUNCTION AND ACTIVITY
April 30, 2025
Streets, Construction
Land and storm sewers, in
lmRrovgments Byildings and sidgwalks EQYiRmtnt P[ggrgss Total
Function and Activity
General Government $ 1,073,174 $ 331,756 $ 843,364 $ 1,775,662 $ $ 4,023,956
Public Safety
Police 640,539 8,052,467 4,829,339 13,522,345
Fire 199,172 5,208,205 3,985,037 9,392,414
Total Public Safety 839,711 13,260,672 8,814,376 22,914,759
Public Works 9,812,442 10,072,804 71,674,955 3,712,344 26,966,508 122,239,053
Parks & Recreation 155,012 136,033 291,045
Development Services 1,636,613 144,510 1,781,123
Total Governmental Funds Capital Assets $ 13,516,952 $ 23,665,232 $ 72,518,319 $ 14,582,925 $ 26,966,508 $ 151,249,936
This schedule presents only the capital asset balances related to governmental funds.
Accordingly, the capital assets reported in internal service funds are excluded from the
above amounts. Generally, the capital assets of internal service funds are included as
governmental activities in the statement of net position.
174
City of Carbondale, Illinois
CAPITAL ASSETS USED IN THE OPERATION OF GOVERNMENTAL FUNDS
SCHEDULE OF CHANGES BY FUNCTION AND ACTIVITY
April 30, 2025
Governmental Governmental
Funds Capital Funds Capital
Assets Assets
April 30, 2024 Additions Deductions April 30, 2025
Function and Activity
General Government: $ 2,871,128 $ 640,867 $ $ 3,511,995
Public Safety:
Police 13,838,369 424,790 (97,281) 14,165,878
Fire 8,910,114 330,000 9,240,114
Total Public Safety 22,748,483 754,790 (97,281) 23,405,992
Public Works: 107,245,761 15,000,170 (41,340) 122,204,591
Parks & Recreation 292,039 292,039
Development Services: 1,850,419 (15,100) 1,835,319
Total Governmental Funds Capital Assets $ 135,007,830 $ 16,395,827 $ (153,721) $ 151,249,936
This schedule presents only the capital asset balances related to governmental funds.
Accordingly, the capital assets reported in internal service funds are excluded from the
above amounts. Generally, the capital assets of internal service funds are included as
governmental activities in the statement of net position.
175
STATISTICAL SECTION
The statistical section of the City's comprehensive annual financial report presents detailed
information as a context for understanding what the information presented in the financial
statements, note disclosures and required supplementary information say about the City's
overall financial health.
Contents
Financial Trends 177-182
These schedules contain trend information to help the reader understand
how the City's financial performance and well-being have changed over
time.
Revenue Capacity 183-195
These schedules contain information to help the readers assess the City's
most significant local revenue source, the sales tax.
Debt Capacity 196-200
These schedules present information to help the reader asses the
affordability of the City's current levels of outstanding debt and the
City's ability to issue additional debt in the future.
Demographic and Economic Information 201-204
These schedules offer demographic and economic indicators to help
the reader understand the environment within which the City's
financial activities take place.
Operating Information 205-206
These schedules contain seNice and infrastructure data to help the reader
understand how the information in the City's financial report relates to
the seNices the City provides and the activities it performs.
Miscellaneous Information 207-208
Sources: Unless otherwise noted, the information in these schedules is derived from the
comprehensive annual financial reports for the relevant year.
City of tarbondale, Illinois
NET POSITION BY COMPONENTS
Last ten fiscal years
(Accrual Basis of Accounting)
2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Governmental activities:
Net investment in capital assets s 34,733,217 s 36,302,259 s 36,970,813 s 38,755,049 s 41,487,985 s 42,844,880 s 46,599,354 s 52,190,509 s 67,862,283 s 81,128,106
Restricted 4,182,816 4,203,435 3,918,418 4,504,819 5,198,153 5,841,237 7,013,428 7,821,093 6,327,692 6,888,654
Unrestricted (29,746,775) (33,661,239) (35,447,252) (46,464,805) (51,264,899) (50,080,514) (52,760,218) (61,680,779) (49,047,990) (49,842,758)
Total governmental activities net position s 9,169,258 s 6,844,455 s 5,441,979 s (3,204,937) s (4,578,761) s (1,394,397) s 852,564 s (1,669,177) s 25,141,985 s 38,174,002
Business-type activities:
Net investment in capital assets s 46,575,061 s 51,194,354 s 53,024,801 s 51,562,653 s 52,898,623 s 53,395,768 s 52,943,982 s 53,167,459 s 55,613,971 s 57,803,984
Restricted
Unrestricted 9,237,266 7,700,036 7,127,115 6,817,653 5,253,863 5,147,410 6,173,522 2,240,696 3,495,363 {264,240)
Total business-type activities net position s 55,812,327 s 58,894,390 s 60,151,916 s 58,380,306 s 58,152,486 s 58,543,178 s 59,117,504 s 55,408,155 s 59,109,334 s 57,539,744
Primary Government
Net investment in capital assets s 81,308,278 s 87,496,613 s 89,995,614 s 90,317,702 s 94,386,608 s 96,240,648 s 99,543,336 s 105,357,968 s 105,357,968 s 138,932,090
Restricted 4,182,816 4,203,435 3,918,418 4,504,819 5,198,153 5,841,237 7,013,428 7,821,093 6,327,692 6,888,654
Unrestricted {20,509,509) (25,961,203) (28,320,137) {39,647,152) {46,011,036) (44,933,104) {46,586,696) {59,440,083) (45,552,627) (50,106,998)
Total primary government net position s 64,981,585 s 65,738,845 s 65,593,895 s 55,175,369 s 53,573,725 s 57,148,781 s 59,970,068 s 53,738,978 s 66,133,033 s 95,713,746
177
City of Carbondale, lllinoi1
CHANGES IN NET POSITION
Last ten fi•cal years
(Accrual Basis of Accounting)
2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Expenses:
Governmental activities:
General government 5,050,840 5,596,103 6,952,357 5,806,854 5,361,775 4,709,792 6,874,219 12,357,177 3,294,454 7,533,935
Public safety 15,129,336 17,160,819 16,319,330 17,213,748 19,354,380 16,882,942 20,142,820 20,226,116 9,892,437 20,585,308
Community development 4,122,966 4,342,558 3,809,593 3,097,048 3,369,009 3,003,957 3,563,379 3,464,201 1,618,089 6,375,454
Public works 3,074,046 3,574,530 3,437,547 3,520,323 3,206,066 3,238,465 3,266,792 5,202,305 1,512,381 4.693,959
Interest on long~term debt 729,338 649,093 639;635 579,478 528,745 594,177 217,110 1,184,885 1,470 877 1415 540
Total 1av11r'l'U'l1el'lt■ l actlvitlH exp•nses 28!1061526 311323,103 31,158,462 30,217,451 31,819,975 28,429,333 34,064,320 42,434,684 17t7BB,238 40,604!196
Buslness~type activities:
Waterworks and sewerage 7,881,874 8,518,761 9,343,628 9,014,301 9,197j806 8,092,383 8,112,340 12,529,117 6i434,875 11,393,066
Solid Waste 797,993 791,572 987.645 941,681 1,072,351 956,848 1,052,901 1,2751558 828,226 1,166,031
Other programs 548 752 442,323 359,524 551,916 481 092 424 703 485 398 436,041 435,527 468,599
Total busln1111..type ■ ctlvltfH e,cpen1es 91228,619 9.7521656 10,690,797 10,507,898 10,751,249 9,4731934 9,650,639 14,2401716 7,698,628 13f027?696
Total primary 1ov1rnment expen111 37,335,145 41,075,759 41,849,259 40,725,349 42,571,224 37,903,267 43,714,959 56t675.400 25,486,866 53,631,892
Program Revenue:
Governmental activities:
Charges for services:
General government 772,141 608,352 479,459 421,453 351,621 247,506 185,753 43,289 36,164 40,665
Public safety 432,756 464,423 499,764 452,647 523,302 504,472 488,132 590,065 794,665 813,257
Community development 280,712 304,382 314,641 341,925 308,913 288,613 297,538 308,775 262,350 286,495
Public works 95,263 118,453 104,220 98,311 101,209 106,195 123,609 165,673 131,921 131,582
Operating grants and contributions:
General government 243,660 290,992 232,390 35,090 1,068,536 2,175,434 115,564 4,205,048
Public safety 280,209 239,791 338,026 379,453 168,449 121,305 93,131 207,349 1,359,839 2,136,924
Community development 152,648 237,622 1,656,862 25,000 1,896,528
Publlc works 148,681 187,215 134,016
Other governmental
Capital grants and contributions:
General government 3,631,700 8,785,101 12,716,824
Public safety
Tot ■ l 1overnm1ntal activities pro1ra"1 revenue 2!406,070 21451,230 2,102,516 1,728,879 3,1101356 2,336,627 3,388,597 6,9581943 11,3701040 20,330,795
Business-type activities:
Charges for services:
Waterworks and sewerage 10,728,003 10,394,974 9,998,590 9,381,996 9,178,207 8,727,472 8,941,821 9,167,760 8,944,377 9,570,654
Solid Waste 929,751 950,055 958,550 1,010,539 999,869 996,163 l,002,832 1,006,308 1,005,232 1,000,722
Other programs 346,997 306,869 259,066 207,737 137,352 71,163 135,585 127,856 104,881 76,287
Operating grants and contributions:
Waterworks and sewerage 271,147
Solid Waste
Other programs
Operating grants and contributions:
Waterworks and sewerage 750,000
Solid Waste
Other programs
Total business-type activities pro1r■ m revenue 12,004,751 11,651,898 11!216,206 10,600,272 10,3151428 9,794,798 101080,23a 10,301,924 11,015,637 10,647,663
Total primary 1overnmant pro1ram revenue 14,410,821 141103,128 13,318,722 12,329,151 13,4251784 12,131,425 13,468,835 17,260,867 22,445,677 30,978,458
Net (Expense) Revenue:
Governmental activities (25,700,456) (28,871,873) (29,055,946) (28,488,572) (28,709,619) (26,092,706) (30,675,723) (35,475,741) (6,418,198) (20,273,401)
Business-type activities 2,776,132 1,899,242 525,409 92,374 (435,821) 320,864 429,599 (3,938,792) 3,377,009 12,380,033)
Tot ■ l primary 1overnm1nt nit (expense) r1venu1 (22,924,324) (26,972,631) (28,530,537! (28,396,198) (29,145,440) (25,771,842) (30,246,124) (39,414,533) (3,041,189) (22,653,434)
(Continued)
178
City of Carbondale, Illinois
CHANGES IN NET POSITION
Last ten fiscal years
(Accrual Basis of Accounting)
2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
General Revenues and Other Changes in Net Position
Governmental activities:
Taxes
General property taxes 1,226,871 1,390,312 1,854,168 1,749,469 1,740,820 1,804,964 1,989,700 2,033,306 2,212,232 2,434,195
Home rule and local tax 10,230,493 10,028,424 9,528,858 9,325,503 8,470,723 10,970,540 11,937,799 11,752,511 12,824,589 12,959,323
Service taxes 1,475,938 2,151,884 3,802,787 3,933,001 3,697,924 1,863,171 2,087,073 2,125,898 1,285,776 1,326,457
Utility taxes 2,024,984 1,941,737 1,909,074 1,876,259 1,762,102 1,662,041 1,767,500 1,707,140 1,585,646 1,648,073
Business franchise taxes and licenses 500,828 495,053 502,224 486,861 501,828 490,015 512,407 504,372 513,934 462,730
Motor fuel tax 1,076,761 1,511,192 1,573,179 1,549,581 1,300,129 2,170,400 2,035,486 1,583,680 1,618,551 1,666,146
Mobile home privilege tax
Intergovernmental revenues• unrestricted
State sales, income, and use tax 8,694,160 8,255,549 8,052,537 8,241,774 8,967,491 9,685,500 11,597,972 10,959,185 11,186,133 11,338,263
Replacement tax 234,158 293,170 221,608 360,736 426,573 424,307 764,143 985,081 804,045 569,551
Federal Subsidies for Build America Bonds interest 148,018 143,876 138,942 133,695 127,656 95,601 7,946
Investment earnings 322,876 216,286 446,330 407,239 254,443 104,197 182,715 791,327 1,181,344 921,842
Miscellaneous 94,556 119,587 125,937 77,960 86,106 6,334 39,943 511,500 17,110 76,814
Transfers (502,174)
Total governmental activities 26,029,643 26,547,070 27,653,470 28,142,078 27,335,795 29,277,070 32,922,684 32,954,000 33,229,360 33,403,394
Business-type activities:
Investment earnings 85,565 110,122 159,916 247,563 208,001 66,505 61,076 228,666 293,001 271,983
Intergovernmental revenue 29,617 1,069,816 63,113 63,379
Insurance Proceeds
Miscellaneous 124,983 2,883 6,914 3,586 3,323 20,272 777 31,169 538,460
Transfers 502,174
Total business-type activities 240,165 1,182,821 732,117 251,149 208,001 69,828 144,727 229,443 324,170 810,443
Total primary government 26,269,808 27,729,891 28,385,587 28,393,227 27,543,796 29,346,898 33,067,411 33,183,443 33,553,530 34,213,837
Changes in Net Position:
Governmental activities: 329,187 (2,324,803) (1,402,476) (346,494) (1,373,824) 3,184,364 2,246,961 (2,521,741) 26,811,162 13,129,993
Business-type activities: 3,016,297 3,082,063 1,257,526 343,523 (227,820) 390,692 574,326 (3,709,349) 3,701,179 (1,569,590)
Total primary government 3,345,484 757,260 (144,950) (2,971) (1,601,644) 3,575,056 2,821,287 (6,231,090) 30,512,341 11,560,403
Changes in accounting principals and corrections of errors
Governmental activities: (32,433,851) (9,654,962) (43,721)
Business-type activities: (1,068,633) (2,115,133)
Total primary government (33,502,484) (11,770,095) (43,721)
Changes in Net Position after changes in accouting princpals and corrections of errors:
Governmental activities: (32,104,664) (2,324,803) (1,402,476) (10,001,456) (1,373,824) 3,184,364 2,246,961 (2,521,741) 26,811,162 13,086,272
Business-type activities: 1,947,664 3,082,063 1,257,526 (1,771,610) (227,820) 390,692 574,326 (3,709,349) 3,701,179 (1,569,590)
Total primary government (30,157,000) 757,260 (144,950) (11,773,066) (1,601,644) 3,575,056 2,821,287 (6,231,090) 30,512,341 11,516,682
179
City of Carbondale, Illinois
FUND BALANCES, GOVERNMENTAL FUNDS
Last ten fiscal years
201& 2017 2018 2019 2020 2021 2022 2023 2024 2025
General Fund:
Nonspendable s 518,245 s 421,430 s 453,243 s 400,405 s 713,786 s 692,566 s 724,303 s 794,154 s 982,882 s 855,423
Restricted 533,075 575,998 775,088 958,334 1,058,999 1,110,495 1,199,074 1,281,602 1,404,954 1,966,555
Committed 1,647,689 1,681,377 1,707,454 1,512,779 1,537,818 1,578,655 1,616,640 1,666,554 1,689,728 1,720,732
Assigned 3,950 3,950 3,950 4,808 4,808 4,808 5,656 6,091 7,185 7,743
Unassigned 5,925,588 4,868,331 3,750,273 3,465,524 1,346,308 4,453,685 8,499,859 9,240,055 9,213,273 7,740,190
Total General Fund s 8,628,547 s 7,551,086 6,690,008 s 6,341,850 s 4,661,719 s 7,840,209 12,045,532 s 12,988,456 13,298,022 s 12,290,643
All Other Governmental Funds:
Special revenue funds
Restricted s 1,136,864 s 1,107,556 s 1,178,903 1,342,642 2,521,766 s 3,130,557 s 4,287,132 s 4,859,506 s 3,170,065 s 3,156,399
Unassigned (14,802) (228,989)
Capital project funds
Restricted
Assigned 845,266 381,022 845,358 251,896 288,133 564,917 1,796,005 1,503,880 3,486,727
Debt service fund
Nonspendable
Restricted 2,512,877 2,494,881 1,920,853 1,913,704 1,617,388 1,600,072 1,527,222 1,679,984 1,752,673 1,765,700
Total all other governmental funds s 4,480,205 s 3,983,459 s 3,945,114 3,508,242 s 4,427,287 s 4,501,640 s 6,379,271 s 8,335,495 s 6,426,618 s 8,408,826
GASB Statement No. 54 was implemented at April 30, 2012.
180
City of Carbondale, Illinois
CHANGES IN FUND BALANCE, GOVERNMENTAL FUNDS
Last ten fiscal years
2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Revenues:
General property taxes 1,229,297 1,473,184 1,854,168 1,749,469 1,740,820 1,804,964 1,989,700 2,033,306 2,212,232 2,434,195
Sales Service and utility taxes 14,015,318 14,806,309 15,961,562 15,804,901 14,933,417 15,203,271 17,017,990 17,126,865 17,199,471 17,198,424
Intergovernmental revenue 10,546,372 10,331,267 9,830,912 9,896,496 11,516,838 12,729,534 15,465,548 17,924,903 22,250,209 31,368,185
Business franchise taxes and licenses 500,828 495,052 502,224 486,861 501,828 490,015 512,407 504,372 513,934 462,730
Fines 626,482 512,398 400,961 351,739 294,343 241,540 167,341 197,660 181,237 188,269
Use of money and property 322,876 216,286 446,330 407,239 254,443 123,691 182,716 791,327 1,181,344 921,842
Service charges, permits and fees 917,231 993,866 990,363 962,597 990,702 918,747 927,691 1,107,802 1,043,863 1,083,730
Federal subsidies for Build America Bonds interest 148,018 143,876 138,942 133,695 127,656 95,601 7,946
Property owner contributions 33,657
Total Revenues 28,306,422 28,972,238 30,125,462 29,792,997 30,393,704 31,607,363 36,271,339 39,686,235 44,582,290 53,657,375
Expenditures
General government 2,579,686 2,528,327 2,597,240 2,258,261 2,303,810 2,466,403 2,970,306 3,211,107 3,370,198 3,686,254
Finance 953,224 1,001,238 1,118,122 1,018,141 1,102,704 977,075 1,181,514 1,131,222 1,243,853 1,314,941
Police 9,534,607 10,318,871 10,970,205 10,931,990 11,138,743 10,511,970 31,360,978 9,182,713 10,795,539 12,826,614
Fire 3,799,134 3,914,875 4,437,785 5,089,128 4,444,001 4,016,123 22,071,238 3,716,758 3,972,858 4,443,448
Development services 1,281,351 1,228,975 1,045,842 1,040,266 1,071,759 1,135,948 919,393 1,133,630 1,225,762 2,334,724
Public works 3,111,713 3,438,859 3,318,650 3,843,136 3,193,701 3,142,937 3,123,891 3,279,998 3,396,508 4,026,919
Parks & Recreation 136,303 163,152 421,602 385,685
Community services 2,838,788 3,073,009 2,740,782 2,054,644 2,138,609 1,975,195 2,198,194 3,807,659 2,025,732 3,260,687
Capital improvements 1,322,921 2,670,427 4,904,912 2,922,137 3,461,159 2,104,123 4,418,005 6,382,672 15,535,782 16,395,827
Debt service
Principal 1,710,000 1,765,000 1,805,000 1,340,000 1,785,000 1,600,000 1,670,000 3,320,000 2,740,000 2,625,000
Interest 690,903 627,815 599,661 576,328 525,345 591,027 214,510 1,183,384 1,469,877 1,414,041
Fiscal agent fees 4,080 4,050 3,072 3,150 3,400 3,150 2,600 1,501 1,000 1,499
Total Expenditures 27,826,407 30,571,446 33,541,271 31,077,181 31,168,231 28,523,951 70,266,932 36,513,796 46,198,711 52,715,639
Excess of revenues {under} expenditures 480,015 (1,599,208) (3,415,809) (1,284,184) (774,527) 3,083,412 (33,995,593) 3,172,439 (1,616,421) 941,736
Other Financing Sourcas (Uses):
Refunding bond proceeds (152,179) (546,394)
Loan proceeds 2,970,149 460,200
Bond proceeds 315,276 40,584,999
Insurance proceeds 64,984 25,001 48,411 38,954 13,441 6,334 39,943 226,708 17,110 76,814
Transfers in 2,605,396 2,859,822 3,018,792 3,033,576 2,639,284 3,359,495 4,019,659 5,699,723 5,667,019 5,479,909
Transfers out (2,605,396) (2,859,822) (3,520,966) (3,033,576) (2,639,284) (3,359,495) (4,019,659) (6,199,723) (5,667,019) (5,479,909)
Total other financing sources (uses} 64,984 25,001 2,516,386 499,154 13,441 169,431 40,078,548 (273,292) 17,110 76,814
Net changes in fund balance 544,999 (1,574,207) (899,423) (785,030) (761,086) 3,252,843 6,082,955 2,899,147 (1,599,311) 1,018,550
Debt service as a percentage of noncapital expenditures 9.1% 8.6% 8.4% 6.8% 8.4% 8.3% 2.9% 15.0% 13.7% 11.1%
181
City of Carbondale, Illinois
GOVERNMENT-WIDE EXPENSES BY FUNCTION
Last ten fiscal years
(Unaudited)
Interest on
Fiscal General Public Community Public Long Term Waterworks Solid Other
Year Government Safety Development Works Debt and Sewerage Waste Programs Total
2016 $ 5,050,840 $ 15,129,336 $ 4,122,966 $ 3,074,046 $ 729,338 $ 7,881,874 $ 797,993 $ 548,752 $ 37,335,145
2017 $ 5,596,103 $ 17,160,819 $ 4,342,558 $ 3,574,530 $ 649,093 $ 8,518,761 $ 791,572 $ 442,323 $ 41,075,759
2018 $ 6,952,357 $ 16,319,330 $ 3,809,593 $ 3,437,547 $ 639,635 $ 9,343,628 $ 987,645 $ 359,524 $ 41,849,259
2019 $ 5,806,854 $ 17,213,748 $ 3,097,048 $ 3,520,323 $ 579,478 $ 9,014,301 $ 941,681 $ 551,916 $ 40,725,349
2020 $ 5,361,775 $ 19,354,380 $ 3,369,009 $ 3,206,066 $ 528,745 $ 9,197,806 $ 1,072,351 $ 481,092 $ 42,571,224
2021 $ 4,709,792 $ 16,882,942 $ 3,003,957 $ 3,238,465 $ 594,177 $ 8,092,383 $ 956,848 $ 424,703 $ 37,903,267
2022 $ 6,874,219 $ 20,142,820 $ 3,563,379 $ 3,266,792 $ 217,110 $ 8,112,340 $ 1,052,901 $ 485,398 $ 43,714,959
2023 $ 12,357,177 $ 20,226,116 $ 3,464,201 $ 5,202,305 $ 1,184,885 $ 12,529,117 $ 1,275,558 $ 436,041 $ 56,675,400
2024 $ 3,294,454 $ 9,892,437 $ 1,618,089 $ 1,512,381 $ 1,470,877 $ 6,434,875 $ 828,226 $ 435,527 $ 25,486,866
2025 $ 7,533,935 $ 20,585,308 $ 6,375,454 $ 4,693,959 $ 1,415,540 $ 11,393,066 $ 1,166,031 $ 468,599 $ 53,631,892
182
City of Carbondale, Illinois
GOVERNMENT-WIDE REVENUES
Last ten fiscal years
(Unaudited)
Program Revenues General Revenues
Service Charges Operating Capital
Fiscal Permits and Grants and Grants and Investment Intergovernmental Insurance Federal Subsidies
Year Fees Contributions Contributions Taxes Earnings Revenues Proceeds Build America Bonds Miscellaneous Total
2016 $ 13,585,623 $ 825,198 $ $ 16,770,033 $ 408,441 $ 8,723,777 $ $ 148,018 $ 219,539 $ 40,680,629
2017 $ 13,147,508 $ 955,620 $ $ 17,811,772 $ 326,408 $ 9,325,365 $ $ 143,876 $ 122,470 $ 41,833,019
2018 $ 12,614,290 $ 704,432 $ $ 19,391,898 $ 606,246 $ 8,115,650 $ $ 138,942 $ 132,851 $ 41,704,309
2019 $ 11,914,608 $ 414,543 $ $ 19,281,410 $ 654,802 $ 8,241,774 $ $ 133,695 $ 81,546 $ 40,722,378
2020 $ 11,600,473 $ 1,825,311 $ $ 17,900,099 $ 462,444 $ 8,967,491 $ $ 127,656 $ 86,106 $ 40,969,580
2021 $ 10,941,584 $ 1,189,841 $ $ 19,385,438 $ 104,197 $ 9,685,500 $ $ 95,601 $ 6,334 $ 41,408,495
2022 $ 11,175,270 $ 2,293,565 $ $ 21,063,994 $ 243,791 $ 11,691,465 $ $ 7,946 $ 60,215 $ 46,536,246
2023 $ 11,409,726 $ 2,219,441 $ 3,631,700 $ 21,936,201 $ 1,019,993 $ 9,714,972 $ $ $ 511,277 $ 50,443,310
2024 $ 11,279,590 $ 1,359,839 $ 8,785,101 $ 20,040,728 $ 1,474,345 $ 13,011,325 $ $ $ 48,279 $ 55,999,207
2025 $ 11,919,662 $ 6,341,972 $ 12,716,824 $ 20,496,924 $ 1,193,825 $ 11,907,814 $ $ $ 615,274 $ 65,192,295
183
City of Carbondale, llllnol•
GENERAL GOVERNMENTAL EXPENDITURES BY FUNCTION
TOTAL PRIMARY GOVERNMENT
Last ten flac ■I years
Totals
Flscal General Development Public Parks and Community Capital Debt Primary
Year Government Finance Police Fire Services Works Recreation Services Improvements Service Government
2016 Gen.,Spec!al R@v., DebtServ,,Cap. Proj. Funds 2,377,345 953,224 9,534,607 3,799,134 1,281,351 3,111,713 2,838,788 1,525,262 2,404,983 27,826,407
E,:pendableTrustFunds
Tota[ll 2,377,345 953,224 9,534,607 3,799,134 1,281,351 3,111,713 2,838,788 1,525,262 2,404,983 27,826,407
2017 Gen,, Special Rev., Debt Sf'ltv,, Cap. Proj. FLmds 2,528,327 l,DDl,238 1D,318,871 3,914,875 1,228,975 3,438,859 3,073,009 2,670,427 2,396,865 30,571,446
E,:pendablll!lrustF"unds
Totals 2,528,327 1,001,238 10,318,871 3,914,875 1,228,975 3,438,859 3,013,009 2,670,427 2,396,865 30,511,446
2018 Gll!n., speclal flev., Dll!bt Serv., Cap, Proj, f:"unds 2,587,240 1,118,122 10,970,205 4,437,785 1,045,842 3,318,650 2,740,782 4,904,912 2,407,733 33,541,271
Expendablll! Trutt Funds
totalt 2,597,240 1,118,122 10,870,205 4,437,785 1,045,842 3,318,650 2,740,782 4,904,912 2,407,733 33,541,271
2019 Gen., Special Rll!v,, D1bt Serv., Cap. ProJ, FLmds 2,258,261 1,018,141 10,931,990 5,089,128 1,040,266 3,843,136 2,054,644 2,922,137 1,919,478 31,077,181
Expendable Trust F"unds
Totalt 2,258,261 1,018,141 10,931,990 5,089,128 1,040,266 3,843,136 2,054,644 2,922,137 1,919i478 31,077,181
2020 Gen,, Spf!clal Rev., Debt Serv., Cap, ProJ, Funds 2,303,810 1,102,704 11,138,743 4,444,001 1,071,759 3,193,701 2,138,609 3,461,159 2,313,745 31,168,231
Expendable Trust Funds
Totals 2,303,SlO 1,102,704 11,138,743 4,444,001 1,071,759 3,193,701 2,138,609 3,461,159 2,313,745 31,168,231
2021 Gen,, Special Rev., Debt Serv., Cap. ProJ. Funds 2,466,403 977,075 10,511,970 4,016,123 1,135,948 3,142,937 1,975,195 2,104,123 2,194,177 28,523,951
Expendable Trust Funds
Totals 2,466,403 977,075 10,511,970 4,016,123 1,135,948 3,142,937 1,975,195 2,104,123 2,194,177 28,523,951
2022 Gen., Special Rev., Debt S1rv, 1 Cap, Proj. Funds 2,970,306 1,181,514 31,360,978 22,071,238 919,393 3,123,891 136,303 2,198,194 4,418,005 1,887,110 70,266,932
Expendable Trust F"unds
Totals 2,970,306 1,181,514 31,360,978 22,071,238 919,393 3,123,891 136,303 2,198,194 4,418,005 1,881,110 70,266,932
2023 Gen., Special Rev,, Debt Serv., Cap. ProJ. Funds 3,211,107 1,131,222 9,182,713 3,716,758 1,133,630 3,279,99B 153,152 3,807,659 6,382,672 4,504,885 36,513,796
Expendable Trust Funds
Totals 3,211,107 1,131,222 9,182,713 3,716,758 1,133,630 3,279,998 163,152 3,807,659 6,382,672 4,504,885 36,513,796
2024 Gen,, Special Rev,, Debt Serv., Cap, Proj, Funds 3,370,19B 1,243,853 10,795,539 3,972,858 1,225,762 3,396,508 421,602 2,025,732 lS,535,782 4,210,817 46,198,711
E,:p ■ ndableTrust Funds
Totals 3,370,198 1,243,853 10,795,539 3,972,858 1,22.5,762 3,396,508 421,602 2,025,732 15,535,782 4,210,877 46,198,711
2025 Gtn,, Special Riv., D ■ bt Serv,, Cap. Proj. Funds 3,686,254 1,314,941 12,826,614 4,443,448 2,334,724 4,026,919 385,685 3,260,687 16,395,827 4,040,540 52,715,639
Expend■ bl ■ Trust Funds
Totals 3,686,254 1,314,941 12,826,614 4,443,448 2,334,724 4,026,919 385,685 3,260,687 16,395,827 4,040,540 52,715,639
184
City DfC.rband■le, IIRnol•
GENERAL GOVERNMENTAL EXPENDITURES BY FUNCTION
TOTAL REPORTING ENTITY
Last ten flac■l p■n
Totals
F"=I
Year
General
Government Finance Police .... Development
Services
Public
Work,
Parks and
Recreation
Community
Services
Capital
l~rovements
Debt
Service
Reporting
Enti!l:
2016 Totals-Prlma,y Gowmment 2,377,345 953,224 9,534,607 3,799,134 1):81,351 3,111,713 2,838,788 1,525,262 2,404,983 27,826,407
Discrete Component Unit 1,030,859
Totals 2,377,345 953,224 9,534,607 3,799,134 1,281,351 3,111,713 2,838,788 1,525,262 2,404,983 28,857,266
2017 Totals-Primary Government 2,5211,327 1,001,238 10,318,871 3,914,875 1,228,975 3,438,859 3,073,009 2,670,427 2,396,865 30,571,446
Discrete Component Unit l,lSD,748
Totals 2,528,327 1,001,238 10,318,871 3,914,875 1,228,975 3,438)!59 3,073,009 2,670,427 2,396,865 31,722,194
2018 Totals-Prima,y GOVt"mment 2,597,240 1,118,122 10,970,205 4,437,785 1,045,842 3,318,650 2,740,782 4,904,912 2,407,733 33,541.271
Discrete Component Unit 1,054,329
Totals 2,597,240 1,118,.122 10,970,205 4,437,785 1,045,842 3,318,650 2,740,782 4,904,912 2,407,733 34,595,600
2019 Totals-Primary Government 2,258,261 1,018,.141 10,931,990 5,089,128 1,040,266 3,843,136 2,054,644 2,922,137 1,919,478 31,077,181
Dism!t:e Component Unit 1,126,205
Totals 2,258,261 1,018,141 10,931,990 5,089,128 1,040,266 3J143,136 2,054,644 2,922,137 1,919,478 32,203,386
2020 Totals-Primary Government 2,303,1110 1,102,704 11,138,743 4,444,001 1,071,759 3,193,701 2,138,609 3,461,159 2,313,745 31,168,231
Discrete Component Unit 1,047,079
Totals 2,303,1110 1,102,704 11,138,743 4,444,001 1,071,759 3,193,701 2,138,609 3,461,159 2,313,745 32,215,310
2021 Totals-Primary Government 2,466,403 977,075 10,511,970 4,016,123 1,135,948 3,142,937 1,975,195 2,104,123 2,194,177 28,523,951
Discrete Component Unit 1,037,471
Totails 2,466,403 977,075 10,511,970 4,016,123 l.].35,948 3,142,937 1,975,195 2,104,123 2,194,177 29,561,422
2022 Totals-Prima,yGovemment 2,970,306 1,181,514 31,360,978 22,071,238 919,393 3,123,891 136,303 2.].98,194 4,418,005 1,887,110 70,266,932
DlscreteComponentUnft 1.].89,609
Totals 2,970,306 1.181,514 31,360,978 22,071,238 919,393 3,123,891 136,303 2,198,194 4,418,005 1,887,110 71,456,541
2023 Totals.Primary Government 3,211,107 1,131,222 9,182,713 3,716,758 1,133,630 3,279,998 163,152 3,807,659 6,382,672 4,504,885 36,513,796
Discrete Component Unit 1,193,131
Totals 3,211,107 1,131,222 9,182,713 3,716,758 1,133,630 3,279,998 163,152 3,807,659 6,382.672 4,504,885 37,706,927
2024 Totals-Primary Government 3,370.].98 1,243,853 10,795,539 3,972,858 1,225.762 3,396,508 421,602 2,D25,732 15,535,782 4,210,877 46,198,711
Dist:rete Component Unit 1,284,092
Totals 3,370,198 1,243,853 10,795,539 3,972,858 1,225.762 3,396,508 421,602 2,025,732 15,535,782 4,210,877 47,482,803
2025 Totals-Primary Government 3,686,254 1,314,941 12,826,614 4,443,448 2,334,724 4,026,919 385,685 3,260,687 16,395,827 4,040,540 52,715,639
Discrete Component Unit 1,404,434
Totals 3,686,254 1,314,941 12,826,614 4,443,448 2,334,724 4,026,919 385,685 3,260,687 16,395,827 4,040,540 54,120,073
Note: Primary Governm■nttotals lnclud ■ th• General, Specl■t Revenue, Debt S■rvlce ■r'ld Capital Projects Funds
Note: Discrete Compon■nt Unit Is the Csrbondale Public Ubrary
185
City of Carbondale, Illinois
GENERAL GOVERNMENTAL REVENUES BY SOURCE
TOTAL PRIMARY GOVERNMENT
L■11t ten f111cal years
Business Service
General Sales, Inter- Franchise Useof Charges, Property Totals
Fiscal Property Service& governmental Taxes Money& Permits OWner Primary
Year Taxes Utility Taxes Revenue &Licenses Fines Property &Fees Contributions Government
2016 Gen., Special Rev., Debt Serv., cap. Proj. Funds 1,229,297 14,015,318 10,694,390 500,828 626,482 322,876 917,231 28,306,422
Expendable Trust Funds
Totals 1,229,297 14,015,318 10,694,390 500,828 626,482 322,876 917,231 28-306,422
2017 Gen., Special Rev., Debt Serv., cap. Proj. Funds J.473,184 14,950,185 10,331.267 495,052 512,398 216,286 993,866 28,972,238
Expendable Trust Funds
Totals l,473,184 14,950,185 10,331,267 495,052 512,398 216,286 993,866 28,972,238
2018 Gen., Special Rev., Debt Serv., Cap. Proj. Funds 1,854,168 15,961,562 9,969.854 502,224 400,961 446,330 990,363 30,125,462
Expendable Trust Funds
Totals 1,854,168 15,!161,562 9,!169,854 502,224 400,!161 446,330 990,363 30,125,462
2019 Gen., Special Rev., Debt Serv., Cap. Proj. Funds l,749,469 15,804,901 10,030,191 486,861 351,739 407,239 962.597 29,792,997
Expendable Trust Funds
Totals 1,749,469 15,804,901 10,030,191 486,861 351,739 407,239 962,597 29,792,997
2020 Gen., Special Rev., Debt Serv., Cap. Proj. Funds 1,740,820 14,933,417 ll,644,494 SOJ.828 294,343 254,443 990,702 33,657 30,393,704
Expendable Trust Funds
Totals l,740,820 14,933,417 ll,644,494 501,828 294,343 254,443 990,702 33,657 30,393,704
2021 Gen., Special Rev., Debt Se~.• Cap. Proj. Funds 1,804,964 15,203,271 12,825,135 490,015 241,540 123,691 918,747 31,607,363
Expendable Trust Funds
Totals l,804,964 15,203,271 U,825,135 490,015 241.540 123,691 918,747 31,607,363
2022 Gen., Special Rev., Debt Serv., Cap. Proj. Funds 1,989,700 17,017,990 15,473,495 SU,407 167,341 182,715 927,691 36,271,339
Expendable Trust Funds
Totals 1,989,700 17,017,990 15,473,495 512,407 167,341 182,715 927,691 36,271,339
2023 Gen., Special Rev., Debt Serv., Cap. Proj. Funds 2,033,306 17,U6,865 17,924,903 504,3n 197,660 791,327 l,107,802 39,686,235
Expendable Trust Funds
Totals 2,033,306 17,126,865 17,924,903 504,372 197,660 791.327 1,107,802 39,686,235
2024 Gen., Special Rev., Debt Serv., Cap. Proj. Funds 2,212,232 17,199,471 22,250,209 513,934 181.237 1,181,344 1,043,863 44,582,290
Expendable Trust Funds
Totals 2,212,232 17,199,471 22,250,209 513,934 181,237 l,181,344 1,043,863 44,582,290
2025 Gen., Special Rev., Debt Serv., Cap. Proj. Funds 2,434,195 17,198,424 31.368,185 462,730 188,269 921,842 1,083,730 53,657,375
Expendable Trust Funds
Totals 2,434,195 17,198,424 31,368,185 462,730 188,269 921,842 l,083,730 53,657,3T5
186
City of Carbondale, Illinois
GENERAL GOVERNMENTAL REVENUES BY SOURCE
TOTAL REPORTING ENTITY
last ten fiscal ytoan
Business Service
General Sales, Inter- Franchise Use of Charges, Property Totals
Fiscal Property Service& governmental Taxes Money& Permits Owner Reporting
Year Taxes Utility Taxes Revenue &Licenses Fines Property &Fees Contributions Entity
2016 Totals-Primary Government 1,229,297 14,015,318 10,694,390 500,828 626,482 322,876 917,231 s 28,306,422
Discrete Component Unit 1,002,469 56,712 15,879 676 3,746 65,750 1,145,232
Totals 2,231,766 14,015,318 10,751,102 500,828 s 642,361 323,552 s 920,9TT 65,750 29,451,654
2017 Totals-Primary Government 1,473,184 14,950,185 10,331,267 495,052 512,398 s 216,286 993,866 28,972,238
Discrete Component Unit 1,026,877 52,742 6,462 18,737 112,245 1,217,063
Totals s 2,500,061 s 14,950,185 s 10,384,009 s 495,052 512,398 s 222,748 1,012,603 112,245 s 30,189,301
2018 Totals-Primary Government s 1,854,168 16,100,504 9,830,912 s 502,224 400,961 446,330 990,363 s s 30,125,462
Discrete Component Unit 1,027,473 52,399 6,871 18,256 70,487 1,175,486
Totals 2,881,641 16,100,504 9,883,311 502,224 s 400,961 453,201 s 1,008,619 s 70,487 31,300,948
2019 Totals-Primary Government s 1,749,469 s 15,804,901 10,030,191 s 486,861 351,739 407,239 962,597 s 29,792,997
Discrete Component Unit 1,042,196 42,967 ll,402 19,345 105,013 1.221,923
Totals 2,791.665 15,804,901 10,073,158 486,861 351,739 419,641 981,942 s 105,013 31,014,920
2020 Totals-Primary Government 1,740,820 14,933,417 11,644,494 501,828 s 294,343 254,443 s 990,702 33,657 s 30,393,704
Discrete Component Unit 1,058,4ll 55,242 48,769 16,597 48,847 1,227,927
Totals 2,799,292 14,933,417 s 11,699,736 501,828 s 294,343 s 303,2ll 1,007,299 s 82,504 31,621,631
2021 Totals-Primary Government 1_1104,964 15,203,271 U,825,135 490,015 s 241,540 U3,691 s 918,747 s 31,607,363
Discrete Component Unit 1,067,976 52,231 35,6ll 5,318 63,501 1,224,638
Totals 2,en,940 15,203,271 s 12,BTT,366 490,015 s 241,540 s 159,303 s 924,065 s 63,501 32,832,001
2022 Totals-Primary Government s 1,989,700 17,017,990 15,473,495 SU,407 s 167,341 s 182,715 927,691 36,271,339
Discrete Component Unit 1,106,Sll U0,121 40,675 11,722 107,138 1,386,168
Totals s 3,096,212 s 17,017,990 s 15,593,616 s 512,407 167,341 223,390 939,413 107,138 s 37,657,507
2023 Totals-Primary Government s 2,033,306 s 17,ll6,865 17,924,903 s 504,372 197,660 s 791,327 s 1,107,802 39,686,235
Discrete Component Unit 1,lll,462 157,214 77,424 10,947 172,352 1,530,399
Totals s 3,145,768 s 17,ll6,865 s 18,082,117 s 504,372 197,660 868,751 1,118,749 172,352 s 41,216,634
2024 Totals-Primary Government 2,212,232 17,199,471 22,250,209 513,934 s 181,237 s 1,181,344 1,043,863 s 44,582,290
Discrete Component Unit 1,154,844 113,868 134,940 24,797 169,370 1,597,819
Totals s 3,367,076 s 17,199,471 22,364,077 513,934 181,237 s 1,316,284 1,068,660 169,370 46,180,109
2025 Totals-Primary Government 2,434,195 s 17,198.424 31,368,185 462,730 s 188,269 s 921,842 1,083,730 s 53,657,375
Discrete Component Unit 1,232,868 70,158 145,090 28,061 202,073 1,678,250
Totals 3,667,063 s 17,198,424 31,438,343 462,730 188,269 s 1,066,932 s 1,111,791 s 202,073 55,335,625
Note: Primary Government totals Include the Genera~ Spedal Revenue, Debt Service and Capital Projects Funds
Note: Discrete Component Unit Is the Carbondale Public Library
187
City of Carbondale, Illinois
TAXABLE SALES BY CATEGORY - MUNICIPAL TAX
Last ten calendar years
(Unaudited)
Calendar Year 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
General Merchandise $ 974,225 $ 942,920 $ 896,671 $ 896,686 $ 912,814 $ 782,695 $ 850,965 $ 850,440 $ 876,352 $ 936,077
Food 848,535 830,010 836,916 861,838 850,174 809,074 867,729 879,695 901,216 953,880
Drinking and Eating Places 837,571 807,626 740,279 732,086 746,031 580,954 713,872 760,059 796,898 795,577
Apparel 353,816 336,602 307,027 294,612 292,606 207,640 306,827 266,437 269,359 263,604
Furniture & H.H. & Radio 360,887 332,917 313,925 294,911 287,569 277,777 208,725 180,457 158,109 144,936
Lumber, Building, Hardware 376,906 379,728 378,231 347,782 351,354 407,047 421,504 462,650 428,128 423,543
Automotive & Filling Stations 1,054,117 1,014,821 972,547 935,851 911,943 860,848 921,613 858,663 876,985 858,039
Drugs & Miscellaneous Retail 905,413 908,682 894,408 875,346 881,859 1,013,365 1,381,992 1,344,399 1,360,381 1,426,399
Agriculture & All Others 228,894 277,850 303,859 297,379 288,488 240,369 331,931 389,322 393,233 446,143
Manufacturers 75,934 80,067 84,053 80,863 72,317 49,931 56,856 72,675 70,581 70,836
TOTAL $ 6,016,298 $ 5,911,223 $ 5,727,916 $ 5,617,354 $ 5,595,155 $ 5,229,700 $ 6,062,014 $ 6,064,797 $ 6,131,242 $ 6,319,034
CITY DIRECT SALES TAX RATE 1.00% 1.00% 1.00% 1.00% 1.00% 1.00% 1.00% 1.00% 1.00% 1.00%
Data Source
Illinois Department of Revenue
Taxable Sales figures are not provided by the state, however the sales tax receipts are provided per category and estimated sales can be calculated by dividing the
sales tax receipts by the tax rate. Retail businesses are offered a discount on taxes submitted on a timely basis and the municipality cannot determine if the
discount has been reduced from amounts listed.
188
City of Carbondale, Illinois
TAXABLE SALES BY CATEGORY - HOME RULE
Last ten calendar years
(Unaudited)
Calendar Year 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
General Merchandise $ 1,785,151 $ 1,804,668 $ 1,721,092 $ 1,702,979 $ 1,653,468 $ 1,403,768 $ 1,582,772 $ 1,501,971 $ 1,507,382 $ 1,541,565
Food 784,137 772,513 775,421 768,839 789,476 718,197 906,819 995,358 925,889 928,477
Drinking and Eating Places 1,962,590 1,993,153 1,835,393 1,817,338 1,887,667 1,441,271 1,772,823 1,852,770 1,981,965 1,975,520
Apparel 843,187 840,318 766,638 735,600 730,396 518,093 765,727 665,453 672,510 657,400
Furniture & H.H. & Radio 846,574 820,057 773,707 727,520 710,562 683,867 509,957 446,345 390,527 354,211
Lumber, Building, Hardware 892,044 947,375 942,922 867,894 876,026 1,015,679 1,051,978 1,150,297 1,067,956 1,055,303
Automotive & Filling Stations 448,371 451,665 457,142 516,166 466,746 406,904 482,328 500,031 483,702 481,047
Drugs & Miscellaneous Retail 1,612,870 1,674,474 1,630,307 1,563,308 1,536,277 1,616,298 2,447,026 2,317,635 2,335,239 2,426,416
Agriculture & All Others 483,838 631,282 687,920 669,493 643,216 534,608 736,624 906,013 916,391 1,038,100
Manufacturers 175,263 191,178 200,462 191,986 167,233 114,474 149,747 175,374 169,166 169,160
TOTAL $ 9,834,025 $ 10,126,683 $ 9,791,004 $ 9,561,123 $ 9,461,067 $ 8,453,159 $ 10,405,801 $ 10,511,247 $ 10,450,727 $ 10,627,199
CITY DIRECT SALES TAX RATE 2.50% 2.50% 2.50% 2.50% 2.50% 2.50% 2.50% 2.50% 2.50% 2.50%
Data Source
Illinois Department of Revenue
Taxable Sales figures are not provided by the state, however the sales tax receipts are provided per category and estimated sales can be calculated by dividing the
sales tax receipts by the tax rate. Retail businesses are offered a discount on taxes submitted on a timely basis and the municipality cannot determine If the
discount has been reduced from amounts listed.
Home Rule Sales Tax Implemented September 1, 1992 -
Home Rule Sales Tax Revised July 1, 1999 -
Home Rule Sales Tax Revised January 1, 2008 -
Home Rule Sales Tax Revised July 1, 2010 -
Home Rule Sales Tax Revised July 1, 2014 -
Home Rule Sales Tax Revised July 1, 2015 -
189
City of Carbondale, Illinois
DIRECT AND OVERLAPPING SALES TAX RATES
Last ten calendar years
(Unaudited)
City County
Calendar Direct County Schools State
Year Rate Rate Rate Rate Total
2015 3.50% 0.25% 0.00% 5.00% 8.75%
2016 3.50% 0.25% 0.00% 5.00% 8.75%
2017 3.50% 0.25% 0.00% 5.00% 8.75%
2018 3.50% 0.25% 1.00% 5.00% 9.75%
2019 3.50% 0.25% 1.00% 5.00% 9.75%
2020 3.50% 0.25% 1.00% 5.00% 9.75%
2021 3.50% 0.25% 1.00% 5.00% 9.75%
2022 3.50% 0.25% 1.00% 5.00% 9.75%
2023 3.50% 0.25% 1.00% 5.00% 9.75%
2024 3.50% 0.25% 1.00% 5.00% 9.75%
Data Source
City and County Records
Home Rule Sales Tax Implemented September 1, 1992 0.75%
Home Rule Sales Tax Revised July 1, 1999 1.00%
Home Rule Sales Tax Revised January 1, 2009 1.50%
Home Rule Sales Tax Revised July 1, 2010 2.00%
Home Rule Sales Tax Revised July 1, 2014 2.25%
Home Rule Sales Tax Revised July 1, 2015 2.50%
190
City of Carbondale, Illinois
ASSESSED AND ESTIMATED ACTUAL VALUE OF TAXABLE PROPERTY
Last ten fiscal years
(Unaudited)
Assessed
Value as a
Fiscal Residential Commercial Industrial Farm Railway Total Taxable Percent Total Direct Actual Percentage of
Year Property Property Property Property Property Assessed Value Growth Tax Rate Taxable Value Actual Value
2016 $136,878,103 $154,202,953 $2,007,228 $3,428,166 $696,644 $297,213,094 0.46% 0.34791 $891,639,282 33.33%
2017 $139,494,953 $161,065,740 $2,076,643 $3,507,517 $768,592 $306,913,445 3.26% 0.33691 $920,740,335 33.33%
2018 $139,006,110 $164,219,022 $2,333,975 $3,574,434 $672,081 $309,805,622 0.94% 0.33393 $929,416,866 33.33%
2019 $132,440,218 $162,751,342 $2,065,372 $3,510,177 $785,530 $301,552,639 -2.66% 0.34333 $904,657,917 33.33%
2020 $128,745,282 $153,168,139 $2,016,786 $3,424,962 $636,128 $287,991,297 -4.50% 0.35921 $863,973,891 33.33%
2021 $127,730,126 $149,964,423 $2,035,709 $3,272,964 $558,641 $283,561,863 -1.54% 0.36481 $850,685,589 33.33%
2022 $127,259,282 $147,000,602 $2,056,895 $3,339,730 $633,544 $280,290,053 -1.15% 0.36905 $840,870,159 33.33%
2023 $134,174,403 $155,357,424 $2,268,680 $3,648,479 $750,940 $296,199,926 5.68% 0.34925 $888,599,778 33.33%
2024 $141,158,892 $164,659,434 $2,322,038 $4,311,708 $869,287 $313,321,359 5.78% 0.33016 $939,964,077 33.33%
2025 $156,789,788 $173,552,881 $2,502,717 $4,751,783 $1,095,660 $338,692,829 8.10% 0.30515 $1,016,078,487 33.33%
Source: Jackson County Tax Extension Office
Note: State law prescribes an assessment ratio of 33% of actual value.
191
CITY OF CARBONDALE, ILLINOIS
PROPERTY TAX RATES PER $100 OF EQUALIZED ASSESSED VALUATION
ALL OVERLAPPING GOVERNMENTS
LAST TEN FISCAL YEARS
FISCAL YEAR 2016 2017 2018 2019 2020
YEAR PAYABLE 2015 2016 2017 2018 2019
ASSESSMENT YEAR 2014 2015 2016 2017 2018
STATE MULTIPLIER 1.00000 1.00000 1.00000 1.00000 0.98170
Equalized assessed valuation by type:
Residential $136,878,103 $136,476,047 $139,494,953 $139,006,110 $132,440,218
Commercial 154,202,953 159,539,300 161,065,740 164,219,022 162,751,342
Industrial 2,007,228 2,027,228 2,076,643 2,333,975 2,065,372
Fann 3,428,166 3,489,522 3,507,517 3,574,434 3,510,177
State R.R. 696,644 789,721 768,592 672,081 785,530
Total Taxable Assessed Value $297,213,094 $302,321,818 $306,913,445 $309,805,622 $301,552,639
City Government:
IMRF Pension 0.00000 0.00000 0.00000 0.00000 0.00000
Firemens Pension 0.25290 0.09241 0.09102 0.09022 0.09268
Police Pension 0.09501 0.24963 0.24589 0.24371 0.25038
Street Lighting 0.00000 0.00000 0.00000 0.00000 0.00000
Public Benefit 0.00000 0.00000 0.00000 0.00000 0.00000
Debt Service - G.0. Bonds 0.00000 0.00000 0.00000 0.00000 0.00000
Total City Government 0.34791 0.34204 0.33691 0.33393 0.34306
Public Library:
Operating 0.33669 0.34134 0.34093 0.33769 0.35189
Debt Service• G.O. Bonds 0.00000 0.00000 0.00000 0.00000 0.00000
Total Public Library 0.33669 0.34134 0.34093 0.33769 0.35189
Total Municipal Rate 0.68460 0.68338 0.67784 0.67162 0.69495
Overlapping Governments:
Jackson County 1.60448 1.64610 1.64605 1.69302 1.76717
Carbondale Township 0.27712 0.28050 0.28049 0.28371 0.29850
Southern Illinois Airport 0.23960 0.23740 0.23745 0.23551 0.24877
Carbondale Park District 0.48698 0.48930 0.48931 0.50359 0.52525
Carbondale Mosquito Abatement 0.03539 0.03620 0.03617 0.03458 0.03408
Carbondale Road and Bridge 0.10709 0.10840 0.10839 0.11056 0.11632
Logan Jr. College #530 0.58817 0.61450 0.61446 0.62168 0.62761
Carbondale High School #165 2.39078 2.42080 2.42077 2.50251 2.42965
Carbondale Grade School #95 3.83904 3.88060 3.88063 4.06480 4.3ll29
Total· tax rate within School District #95 $10.25325 $10.39718 $10.39156 $10.72158 $11.05359
Giant City School #130 3.14206 3,22720 3.14690 3.12901 3.16787
Total tax rate within School District #130 $9.55627 $9.74378 $9.65783 $9.78579 $9.91017
Unity Point School #140 2.63956 2.67450 2.66141 2.64291 2.75646
Total tax rate within School Distric # 140 $9.05377 $9.19108 $9.17234 $9.29969 $9.49876
Source: Jackson County Records
Note: NA Not available from Jackson County
192
CITY OF CARBONDALE, ILLINOIS
PROPERTY TAX RATES PER $100 OF EQUAUZED ASSESSED VALUATION
ALL OVERLAPPING GOVERNMENTS
LAST TEN FISCAL YEARS
FISCAL YEAR 2021 2022 2023 2024 2025
YEAR PAYABLE 2020 2021 2022 2023 2024
ASSESSMENT YEAR 2019 2020 2021 2022 2023
STATE MULTIPLIER 1.00000 1.01770 1.01580 1.01930 1.00000
Equalized assessed valuation by type:
Residential $128,745,282 $127,730,126 $127,259,282 $134,174,403 $141,158,892
Commercial 153,168,139 149,964,423 147,000,602 155,357,424 164,659,434
Industrial 2,016,786 2,035,709 2,056,895 2,268,680 2,322,038
Farm 3,424,962 3,272,964 3,339,730 3,648,479 4,311,708
State R.R. 636,128 558,641 633,544 750,940 869,287
Total Taxable Assessed Value $287,991,297 $283,561,863 $280,290,053 $296,199,926 $313,321,359
City Government:
IMRF Pension 0.00000 0,00000 0.00000 0.00000 0.00000
Firemens Pension 0.09705 0.14132 0.10703 0.10130 0.09576
Police Pension 0.26216 0.22349 0.26202 0.24795 0.23440
Street Lighting 0.00000 0.00000 0.00000 0.00000 0.00000
Public Benefit 0.00000 0.00000 0.00000 0.00000 0.00000
Debt Service· G.O. Bonds 0.00000 0.00000 0.00000 0.00000 0.00000
Total City Government 0.35921 0.36481 0.36905 0.34925 0.33016
Public Library:
Operating 0.37361 0.37944 0.39891 0.38939 0.38284
Debt Service· G.O. Bonds 0.00000 0.00000 0.00000 0.00000 0.00000
Total Public Library 0.37361 0.37944 0.39891 0.38939 0.38284
Total Municipal Rate 0.73282 0.74425 0.76796 0.73864 0.71300
Overlapping Governments:
Jackson County 1.84921 1.90820 1.93610 1.89629 1.78444
Carbondale Township 0.31912 0.32787 0.33713 0.31634 0.30472
Southern Illinois Airport 0.25837 0.26438 0.26987 0.25774 0.24458
Carbondale Park District 0.52365 0.55231 0.58519 0.58259 0.57831
Carbondale Mosquito Abatement 0.03771 0.03836 0.03919 0.03858 0.03819
Carbondale Road and Bridge 0.12436 0.12949 0.13555 0.13369 0.13073
Logan Jr. College #530 0.63389 0.74913 0.75233 0.73719 0.70736
Carbondale High School #165 2.56731 2.66184 2.74445 2.85575 2.79082
Carbondale Grade School #95 4.61619 4.82578 5.04978 4.58380 4.52815
Total tax rate within School District #95 $11.66263 $12.20161 $12.61755 $12.14061 $11.82030
Giant City School #130 3.04884 3.23221 3.22595 2.55386 3.31034
Total tax rate within School District #130 $10.09528 $10.60804 $10.79372 $10.11067 $10.60249
Unity Point School #140 2.82772 2.85992 2.85468 2.99762 2.96142
Total tax rate within School Distric #140 $9.87416 $10.23575 $10.42245 $10.55443 $10.25357
Source: Jackson County Records
Note: NA Not available from Jackson County
193
City of Carbondale, Illinois
PROPERTY TAX LEVIES AND COLLECTIONS
Last ten fiscal years
(Unaudited)
Percent of Percent of Percent of
Equalized Total Current Delinquent Total Tax Outstanding Delinquent
Fiscal Assessed Rate Per Tax Levy Current Tax Taxes Tax Total Tax Collections Delinquent Taxes to Total
Year Value $100 EAV Extended Collections Collected Collections Collections to Tax Levy Taxes Tax Levy
2016 $ 297,573,815 0.34791 $ 1,176,162 $ 1,174,515 99.9% $ 420 $ 1,174,965 99.9% N/A(l) N/A(l)
2017 $ 306,913,445 0.33691 $ 1,177,964 $ 1,177,157 99.9% $ (2,946) $ 1,174,211 99.7% N/A(l) N/A(l)
2018 $ 309,805,622 0.33393 $ 1,158,972 $ 1,158,110 99.9% $ (3,589) $ 1,154,521 99.6% N/A(l) N/A(l)
2019 $ 301,552,639 0.34333 $ 1,163,504 $ 1,162,891 99.9% $ (614) $ 1,162,277 99.9% N/A(l) N/A(l)
2020 $ 287,991,297 0.35921 $ 1,166,745 $ 1,165,655 99.9% $ (1,130) $ 1,164,525 99.8% N/A(l) N/A(l)
2021 $ 283,561,863 0.36481 $ 1,166,725 $ 1,165,459 99.9% $ (4,960) $ 1,160,498 99.5% N/A(l) N/A(l)
2022 $ 280,290,053 0.36905 $ 1,167,109 $ 1,165,742 99.9% $ (5,034) $ 1,160,707 99.5% N/A(l) N/A(l)
2023 $ 296,199,926 0.34925 $ 1,173,406 $ 1,172,553 99.9% $ (500) $ 1,172,053 99.9% N/A(l) N/A(l)
2024 $ 313,321,359 0.33016 $ 1,186,569 $ 1,185,475 99.9% $ (449) $ 1,185,026 99.9% N/A(l) N/A(l)
2025 $ 338,692,829 0.30515 $ 1,187,335 $ 1,185,893 99.9% $ (437) $ 1,185,456 99.8% N/A(l) N/A(l)
Source: Jackson County Treasurer
(1) Information not Available from County
194
City of Carbondale, Illinois
SPECIAL ASSESSMENTS BILLINGS AND COLLECTIONS
Last ten fiscal years
(Unaudited)
Percent of
Special Special Billed Assessments
Fiscal Assessments Assessments Assessments Outstanding
Year Billing Collected Collected End of Year*
2012 $ $ 0% $
2013 $ $ 0% $
2014 $ $ 0% $
2015 $ $ 0% $
2016 $ $ 0% $
2017 $ $ 0% $
2018 $ $ 0% $
2019 $ $ 0% $
2020 $ $ 0% $
2021 $ $ 0% $
* Assessments receivable secured by property liens.
195
City of Carbondale, Illinois
RATIO OF GENERAL BONDED DEBT OUTSTANDING
TO TAXABLE VALUE OF PROPERTY AND PER CAPITA
Last ten fiscal years
(Unaudited)
Taxable Less Funds Ratio of Net
Value of Gross Reserved for Net Bonded Debt to Net Bonded
Fiscal Property (in Bonded Debt Bonded Taxable Value Debt Per
Vear Population* Thousands) Debt Service Debt of Property Capita
201S 26,324 $ 887,545 $ 24,300,292 2,541,544 21,758,748 2.45% $ 826.57
2016 26,399 $ 891,639 $ 21,837,787 2,512,877 19,324,910 2.17% $ 732.03
2017 26,305 $ 920,740 $ 19,310,283 2,494,881 16,815,402 1.83% $ 639.25
2018 26,151 $ 929,417 $ 16,745,816 1,920,853 14,824,963 1.60% $ 566.90
2019 25,376 $ 904,658 $ 14,677,942 1,913,704 12,764,238 1.41o/o $ 503.00
2020 25,376 $ 863,974 $ 12,555,067 1,617,388 10,937,679 1.27% $ 431.02
2021 21,857 $ 850,686 $ 10,587,193 1,600,072 8,987,121 1.06% $ 411.18
2022 22,388 $ 840,870 $ 49,139,319 1,527,222 47,612,097 5.66% $ 2,126.68
2023 22,039 $ 888,600 $ 45,441,444 1,679,984 43,761,460 4.92% $ 1,985.64
2024 21,592 $ 939,964 $ 41,937,201 1,752,673 40,184,528 4.28% $ 1,861.08
2025 22,223 $ 1,016,078 $ 38,543,334 1,765,700 36,777,634 3.62% $ 1,654.94
• Source - Demographic & Economic Statistics Schedule
196
City of Carbondale, Illinois
RATIO OF OUTSTANDING DEBT BY TYPE
TO PERSONAL INCOME AND NET DEBT PER CAPITA
Last ten fiscal years
Governmental Activities Business-Type Activities
General Term Term Other Total Percentage
Fiscal Obligation Bank Loans Water IEPA Loans Term Notes Primary of Personal Per
Year Bonds Payable Bonds Payable Payable Government Income Capita
2016 $ 15,334,639 $ 740,085 $ 6,503,148 $ 2,626,731 $ 975,842 $ 26,180,445 6.84% $ 991.72
2017 $ 13,471,003 $ 591,906 $ 5,839,280 $ 2,494,078 $ 838,255 $ 23,234,522 5.57% $ 883.27
2018 $ 11,585,404 $ 3,357,973 $ 5,160,412 $ 2,364,107 $ 707,296 $ 23,175,192 5.37% $ 886.21
2019 $ 10,206,398 $ 3,247,646 $ 4,471,544 $ 2,244,682 $ 2,718,218 $ 22,888,488 5.33% $ 901.97
2020 $ 8,782,392 $ 2,618,560 $ 3,772,675 $ 2,122,650 $ 2,754,119 $ 20,050,396 4.31% $ 790.13
2021 $ 7,528,386 $ 1,995,560 $ 3,058,807 $ 1,997,727 $ 2,446,529 $ 17,027,009 3.92% $ 779.02
2022 $ 46,804,380 $ 1,364,989 $ 2,334,939 $ 1,869,918 $ 2,146,701 $ 54,520,927 11.40% $ 2,435.27
2023 $ 43,845,374 $ 754,579 $ 1,596,070 $ 1,739,162 $ 1,843,663 $ 49,778,848 10.19% $ 2,258.67
2024 $ 41,095,000 $ 579,982 $ 842,201 $ 1,605,386 $ 1,537,629 $ 45,660,198 8.80% $ 2,114.68
2025 $ 38,470,000 $ 430,013 $ 73,334 $ 1,468,523 $ 1,229,242 $ 41,671,112 7.86% $ 1,875.13
Note: Details regarding the City's outstanding debt can be found in the notes to the financial statements.
197
City of Carbondale, Illinois
RATIO OF ANNUAL DEBT SERVICE EXPENDITURES
FOR GENERAL BONDED DEBT
TO TOTAL GENERAL GOVERNMENTAL EXPENDITURES
Last ten fiscal years
Ratio of
Total General Bonded
Total General Debt Service
Fiscal Debt Governmental to General
Year Principal Interest Service Expenditures* Expenditures
2016 $ 1,710,000 $ 690,903 $ 2,400,903 $ 27,826,407 8.63%
2017 $ 1,765,000 $ 627,815 $ 2,392,815 $ 30,571,446 7.83%
2018 $ 1,805,000 $ 599,661 $ 2,404,661 $ 33,541,271 7.17%
2019 $ 1,740,000 $ 576,328 $ 2,316,328 $ 31,077,181 7.45%
2020 $ 1,785,000 $ 525,345 $ 2,310,345 $ 31,168,231 7.41%
2021 $ 1,600,000 $ 591,027 $ 2,191,027 $ 28,523,951 7.68%
2022 $ 1,670,000 $ 214,510 $ 1,884,510 $ 70,266,932 2.68%
2023 $ 3,320,000 $ 1,183,384 $ 4,503,384 $ 36,513,796 12.33%
2024 $ 2,740,000 $ 1,469,877 $ 4,209,877 $ 46,198,711 9.11%
2025 $ 2,625,000 $ 1,414,041 $ 4,039,041 $ 52,715,639 7.66%
* Includes General, Special Revenue, Debt Service and Capital Projects Funds.
Expendable Trust Funds are excluded.
198
CITY OF CARBONDALE, ILLINOIS
COMPUTATION OF DIRECT AND OVERLAPPING BONDED DEBT
GENERAL OBLIGATION BONDS
APRIL 30, 2025
Estimated
Net General Percentage Amount
Governmental Obligation Bonded Applicable to Applicable to
Jurisdiction Debt Outstanding City of Carbondale City of Carbondale
Direct:
City of Carbondale - GOB s 38,543,334 100.00% s 38,543,334
City of Carbondale- Notes Payable 3,127,778 100.00% 3,127,778
Total Direct 41,671,112 41,671,112
Overlapping:
Southern Illinois Airport 3,900,000 63.97% 2,494,830
Carbondale Park District 3,134,335 98.92% 3,100,484
School District #95 1,645,000 87.45% 1,438,553
School District #130 1,580,000 14.73% 232,734
High School District #165 162,518 61.20% 99,461
School District #140 1,906,000 25.98% 495,179
Jackson County 180,000 37.01% 66,618
Logan College District #530 16,920,000 13.78% 2,331,576
Total Overlapping 29,427,853 10,259,435
Total Direct and Overlapping s 71,098,965 s 51,930,547
Debt Ratios:
Direct debt to 2025 assessed valuation (338,692,829) 12.30%
Total direct and overlapping debt to 2025 assessed valuation 15.33%
Direct debt per capita (22,223) $1,875.13
Total direct and overlapping debt per capita $2,336.79
Source:
Debt outstanding provided by Jackson County, Illinois.
The percentage of bonded debt applicable to the citizens of the City of Carbondale was calculated by comparing the
Equalized Assessed Value (EAV) of property for the City of Carbondale compared to that of the overlapping taxing districts.
For example all of the City of Carbondale is located within the Southern Illinois Airport's tax district and the EAV of property
was 66.49% of the total EAV for the Southern Illinois Airport's taxing district.
199
City of Carbondale, Illinois
SCHEDULE OF LEGAL DEBT MARGIN
April 30, 2025
The City of Carbondale is a home rule municipality.
Article VII, Section G(k) of the 1970 Illinois Constitution governs computation of the legal debt
margin.
"The General Assembly may limit by law the amount and require referendum approval of debt to
be incurred by home rule municipalities, payable from and valorem property tax receipts, only in
excess of the following percentages of the assessed value of its taxable property ... (2) if its
population is more than 25,000 and less than 500,000 an aggregate of one percent:
... indebtedness which is outstanding on the effective date (July 1, 1971) of this constitution or
which is thereafter approved by referendum ... shall not be included in the foregoing percentage
amounts."
To date the General Assembly has set no limits for home rule municipalities.
200
City of Carbondale, Illinois
DEMOGRAPHIC AND ECONOMIC STATISTICS
Last ten calendar years
(Unaudited)
Median Median Pre K-12
Calendar Income Household Median House School Unemployment
Year Population * Per Capita Income Age Costs Enrollment Rate
Ended (1) (2) (2) (2) (2) (3) (4)
2015 26,324 14,500 18,000 23.0 114,000 3,727 6.3%
2016 26,399 15,860 17,764 23.5 111,600 3,450 5.7%
2017 26,305 16,510 18,902 23.6 122,451 3,419 4.4%
2018 26,151 16,918 20,194 23.8 132,206 3,393 4.7%
2019 25,376 18,528 21,398 24.0 140,180 3,328 4.1%
2020 21,857 19,866 22,152 24.4 146,858 3,601 7.8%
2021 22,388 21,878 24,093 25.0 153,743 3,451 6.1%
2022 22,039 22,164 24,452 24.8 146,792 3,640 4.5%
2023 21,592 24,038 27,360 24.8 124,900 3,433 5.0%
2024 22,223 23,849 29,670 24.9 124,800 3,433 5.9%
Sources:
(1) U.S. Census Bureau Annual Estimate* (Populations are estimates - excluding 2020 Census which is accurate)
(2) U.S. Census Bureau Quick Facts
(3) Illinois Report Card
(4) Bureau of Labor Statistics
201
City of Carbondale, Illinois
PRINCIPAL EMPLOYERS
Fisca I year 2025
(Unaudited}
2025
Percentage
ofTotal City
Employees Rank Employment
Southern Illinois University 6,407 1 28.83%
SIH/Carbondale Memorial Hospital 3,975 2 17.89%
E.T. Simonds 767 3 3.45%
Neuro Restorative 476 4 2.14%
Carbondale School Districts 95 and 165 421 5 1.89%
Wal-Mart Super Center 270 6 1.21%
City of Carbondale 266 7 1.20%
Com-Pac International, Inc. 176 8 0.79%
Illinois Department ofTransportation 151 9 0.68%
Lowe's 148 10 . 0.67%
Shawnee Health Services 140 11 0.63%
lntertape Polymer Group 124 12 0.56%
Unity Point 124 13 0.56%
Kroger 120 14 0.54%
Note:
The Estimated population in 2025 is: 22,223
Sources:
World Population Review, U.S. Census
N/A indicates Not Available
202
City of Carbondale, Illinois
PROPERTY VALUE AND CONSTRUCTION
Last ten fiscal years
(Unaudited}
New Construction * Repairs and Alterations*
Fiscal Property Number of Units Number of Units
Year Value (1) Commercial Residential Total Value Commercial Residential Total Value
2016 $892,721,445 16 37 53 $17,267,045 36 32 68 $4,265,818
2017 $906,965,454 7 8 15 $12,143,557 54 51 105 $10,225,333
2018 $929,416,866 4 6 10 $5,184,135 23 34 57 $4,503,284
2019 $904,657,917 8 9 17 $18,253,996 28 36 64 $13,737,953
2020 $863,973,891 5 1 6 $7,205,649 15 29 44 $8,158,274
2021 $851,388,489 2 1 3 $679,989 37 125 162 $10,320,684
2022 $840,870,159 5 0 5 $2,604,236 21 25 46 $3,070,328
2023 $888,437,274 5 0 5 $32,758,000 36 66 102 $7,143,150
2024 $939,791,388 1 4 5 $1,330,000 31 75 106 $6,057,114
2025 $1,015,883,028 4 2 6 $2,557,000 20 109 129 $5,113,230
* Source: Development Services Department, City of Carbondale, Illinois
(1) Includes commercial and residential. Breakdown not available on commercial and residential.
Non-taxable valuations not available from Jackson County.
203
City of Carbondale, Illinois
FULL TIME EQUIVALENT CITY GOVERNMENT EMPLOYEES BY FUNCTIONS/PROGRAMS
Last ten fiscal years
(Unaudited)
Full-Time Equivalent Employees as of April 30
2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Functions/Program
General Government:
Mayor and Council 7.00 7.00 7.00 7.00 7.00 7.00 7.00 7.00 6.87 7.00
City Manager 3.00 2.63 3.00 2.00 2.09 2.15 2.11 2.12 2.33 2.14
City Clerk 2.00 2.17 3.00 3.00 3.00 2.08 2.17 2.98 3.00 3.00
City Attorney 3.00 2.79 2.73 3.00 2.88 3.00 3.00 2.79 2.73 3.00
Economic Development 1.00 1.00 1.00 1.00 1.00 1.00 1.63 2.00 2.00 2.00
Support Services 1.02 1.02 1.00 1.00 1.00 1.23 1.00 1.00 1.00 1.00
Tourism & Special Events 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2.13
Special Programs 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1.77
Administrative Services:
Human Resources 4.00 3.37 2.00 3.00 3.00 3.00 2.79 3.00 3.00 3.00
City Hall/Civic Center 5.44 5.02 4.96 4.96 5.05 4.88 4.80 4.92 4.62 4.96
Finance Department:
Financial Management 11.00 10.79 10.06 10.00 9.93 10.00 10.00 9.63 10.00 10.00
Information Systems 5.00 5.00 4.98 5.00 5.00 4.12 3.91 3.00 3.46 3.48
Public Parking Services 1.00 1.00 1.00 1.00 1.00 0.04 0.61 0.64 0.53 1.00
Police Department:
Police Protection 82.56 82.46 82.78 79.26 83.76 77.19 73.98 74.65 80.87 88.25
Fire Department:
Fire Protection 29.50 29.15· 28.50 29.00 29.49 29.00 28.63 29.01 29.34 30.01
Emergency Management 1.54 1.54 1.54 1.04 1.01 1.00 1.01 1.00 1.00 1.00
Development Services Department
Development Management 3.42 3.27 5.77 6.00 5.43 4.75 4.78 5.52 6.00 7.00
Building and Neighborhood Services 7.48 6.30 7.45 7.48 7.44 6.58 6.27 6.38 7.85 8.00
Planning 3.00 3.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Public Works Department:
Engineering and Administration 7.71 6.96 6.95 8.62 7.93 6.13 5.34 5.68 6.25 6.62
Equipment Maintenance 4.00 4.00 4.00 4.00 4.00 4.00 3.67 3.93 3.87 4.00
Building Maintenance 5.00 5.00 5.00 5.00 5.00 4.08 3.00 3.00 3.00 3.00
Street Maintenance 18.00 17.50 19.00 19.00 18.86 17.72 17.30 15.55 16.01 17.00
Cemeteries 2.96 2.96 2.96 2.96 2.86 2.56 2.48 2.96 2.74 2.95
Forestry Management 1.96 1.96 2.96 2.96 2.91 2.55 2.43 2.96 1.80 1.80
Support Services 4.00 3.81 4.00 4.00 4.00 3.89 4.08 4.00 4.43 4.48
Lake Management 3.71 3.66 3.65 3.58 3.58 2.98 3.57 3.46 3.61 3.79
Central Laboratory 5.00 4.78 5.00 5.00 5.00 4.31 4.52 3.89 4.00 4.00
Water Treatment Plant 7.00 5.67 7.00 7.00 5.00 4.77 5.49 6.00 5.71 6.00
Water Distribution 3.00 3.00 3.00 3.00 2.76 2.42 2.68 3.00 2.37 3.00
Meter Services 3.00 3.00 3.00 3.00 3.00 3.19 3.18 2.77 3.32 4.00
Sewer Collection 3.00 3.00 2.37 3.00 3.00 3.00 2.42 3.00 2.89 3.00
Southeast WWTPlant 8.00 8.00 8.00 8.00 8.00 6.87 6.64 6.88 6.68 7.00
Northwest WWTPlant 8.00 8.00 8.00 8.00 7.71 7.56 7.83 7.10 6.95 8.00
Refuse & Recycling Services 7.00 6.00 5.98 6.00 5.92 5.00 4.97 5.00 5.21 5.00
Parks and Recreation Department 0.00 0.00 0.00 0.00 0.00 0.00 0.62 0.96 3.52 3.48
Total 262.30 254.81 257.64 256.86 257.61 238.05 233.91 235.78 246.96 265.86
Source: Fiscal Years Budgets 2016-2025
204
City of Carbondale, Illinois
OPERATING INDICATORS BY FUNCTION/PROGRAM
Last ten fiscal years
(Unaudited)
As of April 30
2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Functions/Program
Police
Calls for service 66,120 61,408 69,051 70,247 73,094 63,243 53,283 58,813 60,736 58,673
Adult arrest charges 2,936 3,529 3,191 3,057 3,036 2,631 1,773 2,549 2,815 2,951
Juvenile arrest charges 192 192 77 176 177 103 79 109 102 189
Traffic citations (Other than Speeding and DUI} 4,686 2,573 2,434 2,307 2,617 1,163 1,369 1,683 1,391 1,115
Speeding citations 350 248 66 169 136 80 54 66 66 53
DUI citations 240 240 218 176 142 94 66 142 116 104
Total traffic citations 5,276 3,061 2,718 2,652 2,895 1,337 1,489 1,891 1,573 1,272
Fire:
Total fire runs 1,024 1,164 1,314 1,351 1,673 1,629 1,624 1,901 1,970 1,812
Total estimated property loss $374,125 $334,705 $497,944 $894,460 $6,154,420 $829,280 $713,717 $827,215 $631,050 $467,733
Building safety:
Total building permits 132 120 229 81 51 165 51 107 111 135
Total value all permits $21,532,863 $22,368,890 $9,571,223 $31,991,949 $15,509,794 $12,128,042 $5,674,564 $39,901,150 $7,387,114 $7,670,230
Public service:
Refuse collected and disposed of (Ton) 3,340 3,176 3,581 3,326 3,445 3,633 3,620 3,045 3,650 3,524
Recyclables collected and disposed of (Ton) 510 611 507 506 495 549 470 445 410 377
Landscape waste bags/bundles disposed of (Cu. Yd.) 584 484 418 1,904 2,062 647 536 583 678 627
Vacuum leaves disposed of (Cu. Yd.) 982 518 795 886 772 624 638 520 613 554
Sources:
Number of Full-Time Equivalent Employees as listed in the Annual Budget
City of Carbondale various Departments/Divisions
205
City of Carbondale, Illinois
CAPITAL ASSET STATISTICS BY FUNCTION/PROGRAM
Last ten fiscal years
(Unaudited)
As of April 30
Functions/Program
2016
... 2017 2018 2019 2020 2021 2022 2023 2024 2025
Police:
Stations 1 1 1 1 1 1 1 1 1 1
Fire:
Fire Stations 2 2 2 2 2 2 2 2 2 2
City Vehicles:
Public Works 947 101 101 103 101 101 101 104 113 112
Police 40 43 43 44 44 45 46 47 52 53
Fire 12 19 17 16 17 17 17 20 17 17
General City Vehicles 12 12 12 10 11 10 10 10 12 12
Parking 1 1 1 1 1 1 1 1 1 1
Non License Equipment 158 153 136 136 141 121 121 123 169 173
Standby Generators N/A 24 25 25 24 23 23 24 39 39
Street Maintenance:
Streets (Miles) . 147.00 147.00 147.00 147.00 147.00 147.00 147.00 147.00 147.00 147.00
Traffic Signal Faces 1,774 1,774 1,774 2,070 2,070 2,149 2,070 2,070 2,070 2,070
Water:
Lakes 2 2 2 2 2 2 2 2 2 2
Treated Water Storage Capacity (MGD) 6.50 6.50 6.50 6.50 6.50 6.50 6.50 6.50 6.50 6.50
Average Daily Consumption (MGD) 3.79 3.76 3.41 3.12 3.12 3.10 3.30 3.44 3.44 3.70
Peak Consumption (MGD) 5.94 5.00 3.85 5.13 5.13 4.85 4.50 6.97 6.97 4.90
Wastewater:
Sanitary Sewer Mains (Miles) 136.90 136.90 136.90 136.90 136.90 136.90 136.90 142.00 142.00 142.00
••• Starting in 2017 Standby Generators will be added. Previous years data is unavailable.
Sources:
City of Carbondale various Departments/Divisions
Traffic Signal Faces - Survey completed for LED study
Note: MGD - Million Gallons per Day 206
City of Carbondale, Illinois
MISCELLANEOUS STATISTICAL DATA
May 1, 2024 -April 30, 2025
Platted November 27, 1852
Incorporated August 23, 1873
Council/Manager Form of Government
Home Rule Municipality
Area in Square Miles 17.40
Number of Full-Time Equivalent Employees 265.86
(Unaudited)
Fire Protection Public Works
Full-time firemen 30 Streets and Sanitation:
Stations 2 Miles of streets 147
Fire hydrants flowed 1,394 Streetlights 2,118
Fire insurance rating (ISO) 02/2X Cemeteries 2
Refuse customers 4,105
Police Protection Waterworks & Sewerage:
Full-time sworn officers 58 Total metered customer accounts 7,073
Full-time support personnel 30
Cust. charge residential and commercial 4.70-90.00
City Clerk Water rate per 1,000g of water 5.25
Business licenses issued 160 Cust. charge bulk water (flat-rate) 470.00
Bulk water rate per 1,000g of water 4.84
Development Services Cust. Charge for wastewater 6.29 - 110.00
Planning Commission Wastewater rate per l,0O0g of water 7.50
Subdivision Ordinance in effect Recycle 3.70
Historic Preservation Plan in effect June 2002 Refuse 14.00
Single Family Conversion Program in effect October 2007 Refuse additional 7.00
Comprehensive Plan in effect June, 2010 Deposit for service: $100 for 5/8"; $200 for 1"; $300 for 2" meters
Zoning Ordinance updated April 2013 3" and larger equals estimate of 2 month's bills
Official Zoning Map updated December 2017 Gallons of water pumped from Cedar Lake
Downtown Master Plan in effect March 2016 (May 1, 2024 - April 30, 2025) 1,417,486,387
Building permits issued 135 Water supply & treatment:
Solar permits issued 54 City-owned Cedar Lake 1,800 acres
Zoning certificates issued 88 Treated water storage capacity 6.5 million gal/day
Site plans processed 4 Water plant clear wells (2) 1,000,000 gal./ea.
Sign permits issued 58 Helen Street water tower 250,000 gal.
Demolished structures 19 Chautauqua Street water tower 750,000 gal.
Rental inspections/reinspections 2,430 Bicentennial ground storage tank 500,000 gal.
Environmental inspections/reinspection, 4,989 Park Street ground storage tank 3,000,000 gal.
Water Treatment Plant
Public Parking Facilities Storage capacity 2 million gal.
Metered lots 12 Design capacity of plant 8 million gal./day
Parking lot stalls 845 Average consumption 3.7 million gal./day
On-street parking stalls 255 Peak consumption 4.9 million gal./day
Vehicles impounded 9 Wastewater Treatment Plants: (2) - SEWWTP - NWWWTP
Parking permits issued 137 Number of plants SE= 6.5 (Mill.) NW=2.64 (Mill.)
Senior Citizen Parking permits issued 387 Design capacity SE= 12 (Mill.) NW= 6.6 (Mill.)
Parking Citations issued 2,466 Maximum capacity SE=22 (Mill.) NW=15 (Mill.)
Number of parking lots maintained 14 Excess capacity SE= 12 (Mill.) NW= 6.6 (Mill.)
SE=22 (Mill.) NW=15 (Mill.)
207
City of Carbondale, Illinois
MISCELLANEOUS STATISTICAL DATA
April 30, 2025
{Unaudited)
LABOR AGREEMENTS
Local-No. 1961, International Associations of Firefighters, AFL-CIO Exp. 04/30/27
The Fraternal Order of Police, Lodge No. 192 and the Illinois State Exp. 04/30/29
Fraternal Order of Police Labor Council
General Teamsters Local No. 347, Affiliated with the International . Exp. 04/30/29
Brotherhood of Teamsters, Chauffeurs, Warehousemen and
Helpers of America (Street Maintenance and Solid Waste employees)
Local No.160, United Association of Journeymen and Apprentices Exp. 04/30/29
of the Plumbing and Pipefitting Industry of the United States and
Canada, AFL-CIO (Waterworks and Sewerage employees)
The Illinois State Fraternal Order of Police Labor Council Telecommunicators Exp. 04/30/29
NOTE: Labor Agreements that are expired are in union negotiations.
208
FEDERAL FINANCIAL ASSISTANCE
l<erber, Eck & Braeckel LLP P 618 .993 .8724
keb 3401 Office Par k Dr ive
Marlon, IL 62959
F 6 1 8 .993. 1 9 0 3
Independent Auditors' Report on Internal Control
Over Financial Reporting and on Compliance and Other
Matters Based on an Audit of Financial Statements Performed in
Accordance with Government Auditing Standards
City of Carbondale, Illinois
Carbondale, Illinois
We have audited, in accordance with the auditing standards generally accepted in the United States
of America and the standards applicable to financial audits contained in Government Auditing
Standards issued by the Comptroller General of the United States, the financial statements of the
governmental activities, the business-type activities, the aggregate discretely presented
component units, each majorfund, and the aggregate remaining fund information of the City of
Carbondale, Illinois (the City), as of and for the year ended April 30, 2025, and the related notes to the
financial statements, which collectively comprise the City's basic financial statements and have
issued our report thereon dated November 24, 2025.
Report on Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the City's internal
control over financial reporting to determine the audit procedures that are appropriate in the
circumstances for the purpose of expressing our opinions on the financial statements, but not for the
purpose of expressing an opinion on the effectiveness of City's internal control. Accordingly, we do not
express an opinion on the effectiveness of the City's internal control.
A deficiency in internal control exists when the design or operation of a control does not allow
management or employees, in the normal course of perform in g their assigned functions, to
prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency,
or a combination of deficiencies, in interna l control such that there is a reasonable possibility that a
material misstatement of the entity's financial statements will not be prevented, or detected and
corrected on a timely basis. Asignificant deficiency is a deficiency, or a combination of deficiencies, in
internal control that is less severe than a material weakness, yet important enough to merit attention
by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of
this section and was not designed to identify all deficiencies in internal control that might be
material weaknesses or significant deficiencies. Given these limitations, during our audit we did not
identify any deficiencies in internal control that we consider to be material weaknesses. However,
material weaknesses or significant deficiencies may exist that were not identified.
kebcpa .com
Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether City of Carbondale, Illinois' financial
statements are free of material misstatement, we performed tests of its compliance with certain
provisions of laws, regulations, contracts and grant agreements, noncompliance with which could
have a direct and material effect on the determination of financial statement amounts. However,
providing an opinion on compliance with those provisions was not an objective of our audit and,
accordingly, we do not express such an opinion. The results of our tests disclosed no instances of
noncompliance that are required to be reported under Government Auditing Standards.
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and
compliance and the results of that testing, and not to provide an opinion on the effectiveness of the
entity's internal control or on compliance. This report is an integral part of an audit performed in
accordance with Government Auditing Standards in considering the entity's internal control and
compliance. Accordingly, this communication is not suitable for any other purpose.
Marion, Illinois
November 24, 2025
211
l<erber, Eck&, Braeckel LLP P 618 ,993 .8724
keb 3401 Office Park Drive
Marion, IL 62959
F 618 .9 93 .1903
Independent Auditors' Report on Compliance for
Each Major Federal Program and Report on Internal Control Over Compliance
In Accordance with the Uniform Guidance
City of Carbondale Board
Courthouse
Murphysboro, Illinois
Report on Compliance for Each Major Federal Program
Opinion on Each Major Federal Program
We have audited the City of Carbondale, Illinois' (the City) compliance with the types of compliance
requirements identified as subject to audit in the 0MB Compliance Supplement that could have a direct
and material effect on each of the City's major federal programs for the year ended April 30, 2025. The
City's major federal programs are identified in the summary of auditor's results section of the
accompanying schedule of findings and questioned costs.
In our opinion, the City complied, in all material respects, with the compliance requirements referred to
above that could have a direct and material effect on each of its major federal programs for the year
ended April 30, 2025.
Basis for Opinion on Each Major Federal Program
We conducted our audit of compliance in accordance with auditing standards generally accepted in the
United States of America (GAAS); the standards applicable to financial audits contained in Government
Auditing Standards issued by the Comptroller General of the United States (Government Auditing
Standards); and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform
Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform
Guidance). Our responsibilities under those standards and the Un iform Guida nee are further described in
the Auditor's Responsibilities for the Audit of Compliance section of our report.
We are required to be independent of the City and to meet our other ethical responsibilities, in
accordance with relevant ethical requirements relating to our audit. We believe that the audit evidence we
have obtained is sufficient and appropriate to provide a basis for our opinion on compliance for each
majorfederal program. Our audit does not provide a legal determination of the City's compliance with the
compliance requirements referred to above.
Responsibilities of Management for Compliance
Management is responsible for compliance with the requirements referred to above and for the design,
implementation, and maintenance of effective internal control over compliance with the requirements of
laws, statutes, regulations, rules and provisions of contracts or grant agreements applicable to the City's
federal programs.
kebcpa.com
Auditors' Responsibilities for the Audit of Compliance
Our objectives are to obtain reasonable assurance about whether material noncompliance with the
compliance requirements referred to above occurred, whether due to fraud or error, and express an
opinion on the City's compliance based on our audit. Reasonable assurance is a high level of assurance
but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with
GAAS, Government Auditing Standards, and the Uniform Guidance will always detect material
noncompliance when it exists. The risk of not detecting material noncompliance resulting from fraud is
higher than for that resulting from error, as fraud may involve collusion, forgery, intentional omissions,
misrepresentations, or the override of internal control. Noncompliance with the compliance requirements
referred to above is considered material, if there is a substantial likelihood that, individually or in the
aggregate, it would influence the judgment made by a reasonable user of the report on compliance about
the City's compliance with the requirements of each major federal program as a whole.
In performing an audit in accordance with GAAS, Government Auditing Standards, and the Uniform
Guidance, we:
• Exercise professional judgment and maintain professional skepticism throughout the audit.
• Identify and assess the risks of material noncompliance, whether due to fraud or error, and design
and perform audit procedures responsive to those risks. Such procedures include examining, on a
test basis, evidence regarding the City's compliance with the compliance requirements referred to
above and performing such other procedures as we considered necessary in the circumstances.
• Obtain an understanding of the City's internal control over compliance relevant to the audit in
order to design audit procedures that are appropriate in the circumstances and to test and report
on internal control over compliance in accordance with the Uniform Guidance, but not for the
purpose of expressing an opinion on the effectiveness of the City's internal control over
compliance. Accordingly, no such opinion is expressed.
We are required to communicate with those charged with governance regarding, among other matters,
the planned scope and timing of the audit and any significant deficiencies and material weaknesses in
internal control over compliance that we identified during the audit.
Other Matters
The results of our auditing procedures disclosed an instance of noncompliance which is required to be
reported in accordance with the Uniform Guidance and which is described in the accompanying schedule
of findings and questioned costs as items 2025-001. Our opinion on each major federal program is not
modified with respect to these matters. Government Auditing Standards requires the auditor to perform
limited procedures on the City's response to the noncompliance findings identified in our compliance
audit described in the accompanying schedule offindings and questioned costs. The City's response was
not subjected to the other auditing procedures applied in the audit of compliance and, accordingly, we
express no opinion on the response.
213
Report on Internal Control Over Compliance
Our consideration of internal control over compliance was for the limited purpose described in the
Auditor's Responsibilities for the Audit of Compliance section above and was not designed to identify all
deficiencies in internal control over compliance that might be material weaknesses or significant
deficiencies in internal control over compliance and therefore, material weaknesses or significant
deficiencies may exist that were not identified. We did not identify any deficiencies in internal control over
compliance that we consider to be material weaknesses. However, as discussed below, we did identify
certain deficiencies in internal control over compliance that we consider to be significant deficiencies.
A deficiency in internal control over compliance exists when the design or operation of a control over
compliance does not allow management or employees, in the normal course of performing their assigned
functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a
federal program on a timely basis. A material weakness in internal control over compliance isa deficiency, or
a combination of deficiencies, in internal control over compliance, such that there is a reasonable
possibility that material noncompliance with a type of compliance requirement of a federal program will
not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control
over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with
a type of compliance requirement of a federal program that is less severe than a material weakness in
internal control over compliance, yet important enough to merit attention by those charged with
governance.
We consider the deficiency in internal control over compliance described in the accompanying schedule of
findings and questioned costs as items 2025-001 to be a significant deficiency.
Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal
control over compliance. Accordingly, no such opinion is expressed. Government Auditing Standards
requires the auditor to perform limited procedures on the City's response to the internal control over
compliance findings identified in our audit described in the accompanying schedule of findings and
questioned costs. The City's response was not subjected to the other auditing procedures applied in the
audit of compliance and, accordingly, we express no opinion on the response.
The purpose of this report on internal control over compliance is solely to describe the scope of our
testing of internal control over compliance and the results of that testing based on the requirements of
the Uniform Guidance. Accordingly, this report is not suitable for any other purpose.
Marion, Illinois
November 24, 2025
214
City of C■ rbondalo, Illinois
Schedult of Expenditures of Federal Awards
For the Year Ended April 30, 2025
Federal Grontor/Progrom or Cluster Title Federal CFDA Paa-through Grantor and Number (wh,re Federal
Number applicable/ Expenditure,/$)
Clustor Programs
Child Care and Development Fund (CCDF) Cluster
Department of Health and Human Services
93.596 Illinois Network of Child Care Resource and
CCR&R and Provider Support and Services-Child Care Assistance Program Referral ARencies 64,52B
Total CCR&R and Provider Support and Services- Child Care Assistance Program 64 52B
Total Department of Health and Human Services 64 52B
Total Child Care and Development Fund (CCDF) Cluster 64 52B
Economic Development Cluster
Department of Commerce and Economic Development
Economic Adjustment Assistance 11.307 Illinois Travel and Tourism Grant Program 20 coo
Total Economic Adjustment Assistance 20 coo
Total Department of Commerce and Economic Development 20 coo
Total Economic Development Cluster 20 coo
Total Cluater Programs B4,52B
Other Programs
National Foundation on the Arts and the Humanities
Project Ne>Ct: Generation 45.310 31531
Total Project Next Generation 31531
Total Notional Foundation on the Arts and the Humanities 31,531
Department of Homeland Security
Emergency Management Performance Grant Program 97.042 Illinois Emergency Management Agency 4 426
Total Emergency Management Performance Grant Program 23EMACARBO 4 426
Tata/ Department ofHomeland Security 4,426
Department of Transportation
National Infrastructure Investments 20.933 llllnofs Department of Transportation BB2B 756 ••
Total National Infrastructure Investments B,B2B,756
Highway Planning and Construction 20.205 Illinois Department of Transportation 294,B06
Total Highway Planning and Construction 294,B06
Recreational Trails Program 20.219 Illinois Department of Natural Resources; Office ------'12=9-'0"-34'-
Total Recreational Tralls Program of Conservation Grant Administration 129 034
Total Department of Transportation 9,252,596
Department of the Treasury
COVID - American Rescue Plan Act 21.027 2 975,339 ••
Total COVID -American Rescue Plan Act 2 975 339
Total Department of the Treasury 2,975,339
Department of Commerce and Economic Development
COVID-American Rescue Plan Act 21.027 S 741
Total COVID - American Rescue Plan Act S 741
Total Department of Commerce and Econamfr: Development 5,741
Department of Energy
Energy Efficiency and Conservation Block Grant Program B1.12B 26,215
Total Energy Efficiency and Conservation Block Grant Program 26 215
Total Department of Energy 26,215
Department of Justice
Community Oriented Policing Services (COPS) Technology and Equipment 16.710 579 723
Total Community Oriented Policing Services (COPS) Technology and Equipment 579 723
Community Oriented Policing Services (COPS) Body Worn Camera 16.B35 63 67B
Total Community Oriented Policing Services (COPS) Technology and Equipment 63 67B
Tata/ Department of Justice 643,401
Delta Regional Authority
Comprehensive Stormwater Master Plan 90.200 ll 955
Total Comprehensive Stormwater Master Plan 11955
Total Delta Re_qianal Autharity 11,955
Total Other Programs 12 951204
Total Expenditures of Federal Awards 13,035,732
The accompanying notes are an integral part of this schedule
.,. Denotes major program.
215
City of Carbondale, Illinois
NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the fiscal year ended April 30, 2025
I
NOTE 1 BASIS OF PRESENTATION
The accompanying schedule of expenditures of federal awards (the Schedule) includes federal grant
activity of the City of Carbondale, Illinois under programs of the federal governmentfortheyearended
April 30, 2025. The information in this Schedule is presented in accordance with Title 2 U.S. Code of
Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit
Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this
schedule may differ from amounts presented in, or used in the preparation of, the general purpose
financial statements.
I
NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such
expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein
certain types of expenditures are not allowable or are limited as to reimbursement.
I
NOTE 3 SUBRECIPIENTS AND BENEFICIARIES
The City of Carbondale, Illinois received funding through Child Care and Development Block Grant and
the American Rescue Plan Act (ARPA) from the Department of Health and Human Services and
Department of Treasury, respectively, which they awarded to various small businesses and not-for-
profits within the City. In fiscal year ending April 30, 2025, there were 5 grants to a local businesses and
not-for-profits from both programs exceeding $2,600,000.
NOTE 41 INDIRECT COST RATE
City of Carbondale, Illinois has elected not to use the 10% de mini mis indirect cost rate allowed under
the Uniform Guidance.
I
NOTES NON-CASH ASSISTANCE, INSURANCE OR LOANS
As required by the Uniform Guidance section 310(b)(6), City of Carbondale, Illinois did not receive or
ad minister any insurance and had no loans or loan guarantees outstanding at year ended April 30, 2025.
Non-cash assistance was not received or reported on the Schedule of Expenditures of Federal Awards.
216
City of Carbondale, Illinois
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
For the fiscal year ended April 30, 2025
Section I - Summary of Auditors' Results
Financial Statements
Type of auditors' report issued: unmodified
Internal control over financial reporting:
• Material weakness(es) identified? ___ yes -~X_ no
• Significant deficiencies identified that are not
considered to be material weaknesses? ___ yes _.._.X_ none reported
Noncompliance material to financial statements noted? __yes _.._.X_no
Federal Awards
Internal control over major programs:
• Material weakness(es) identified? ___ yes _.._.X_no
• Significant deficiencies identified that are not
considered to be material weakness(es)? X yes _ _ _ none reported
Type of auditors' report issued on compli"ance for major programs: unmodified
Any audit findings disclosed that are required to be
reported in accordance with 2CFR 200.SlG(a)? X yes _ _ _ no
Identification of major programs:
CFDANumber Name of Federal Program
20.933 National Infrastructure Investments
21.027 American Rescue Plan Act
Dollar threshold used to distinguish between type
A and type B programs: $750,000
Auditee qualified as low-risk auditee? ___ yes _.._.X_no
217
City of Carbondale, Illinois
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
For the fiscal year ended April 30, 2025
Section II - Financial Statement Findings
No findings.
218
City of Carbondale, Illinois
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
For the fiscal year ended April 30, 2025
Section Ill - Federal Award Findings and Questioned Costs
Significant Deficiency
Finding number 2025 - 001
Federal Program
21.027 American Rescue Plan Act (ARPA)
Criteria
Noncompliance finding of IMRF contributions being incorrectly allocated to the grant funds and included
in the annual report to the federal agency.
Condition and Context
The City incorrectly allocated IMRF contributions as a portion of salaries and benefits. This amount was
reported on the annual report to the Department ofTreasury
~
The City failed to removethelMRF contributions amounts from total salaries and benefits when reporting
that information to the third-party consultant who assists with submitting the annual report.
Effect
The total allocated to the ARPA funds for the fiscal year was overstated on the initial version of the
schedule of expenditures offederal awards.
The total salaries and benefits as allocated to the fiscal year on the annual report to the Department of
Treasury was overstated.
Questioned Costs
21.027 American Rescue Plan Act (ARPA) - $14,921
IMRF contributions are a percentage of eligible salaries as determined by Illinois State Statute and were
incorrectly included in the total salaries and benefits for employees performing administrative duties for
the federal program.
219
City of Carbondale, Illinois
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
For the fiscal year ende-d April 30, 2025
Recommendation
We recommended management contact their third-party consultant who assists with the annual report to
the Department ofTreasuryfor guidance on self-reporting the unallowabletotal. The City was advised to
remove the questioned allocation from the schedule of expenditures of federal awards and record the
amount as deferred revenue on the financial statements. The annual report to the Department of
Treasury can not be amended or adjusted after submission, which was due prior to fiscal year ending April
30, 2025. A correction will need to be made on the next annual report, due prior to the end of the next
fiscal year.
Views of the responsible officials and planned corrective actions
Management agreed with the recommendation from the third-party consultant. An entry was made to the
financial statements to remove the dollar amount from recognized revenue, and record as deferred
revenue, and costs removed from the schedule of expenditures of federal awards. The total amount of
questioned costs is immaterial to the program and to the financial statements, however, management
decided the entry was in the best interest of the City and should be recognized in a future year.
Official Responsible for Ensuring the Corrective Action Plan is Implemented
Jeff Davis, City Treasurer/Director of Finance; Stan Reno, City Manager.
Planned Completion Date for the Corrective Action Plan
Recommendations are considered at the issuance of the report, November 24, 2025.
220
City of Carbondale, Illinois
SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
For the fiscal year ended April 30, 2025
Prior Audit Findings
Material Weakness
Finding Number 2024-001- The number and dollaramountof journalentriesfromthefinancialstatement
audit as a result of the schedule of expenditures of federal awards revised during the audit.
Finding Number 2024-002 - Schedule of expenditures of federal awards needing several revisions during
the audit.
221
ADDITIONAL REPORTING INFORMATION
Consolidated Year-end Financial Report (CYEFR)
GATA I Audit CYEFR
= . ... ..
... ,,, ~~., ' ... ;"" ~
~
Illinois Grant Accountability and Transparency Act
Grantee Portal - Audit Consolidated Year-End Financial Report
~
Grantee Portal I Audit Reviews I Audit I CYEFR I
- ~ . -~
Close ] [ Add a Program] [ Mark Complete) [Comment) •
•,,.._..,_,:..,-~~~ r
"""""'I 0
I
CSFA # Program Name State Federal Match Total I!
(View) 420-25-2973 Illinois Travel 0.00 20,000.00 20,000.00
and Tourism
Grant Program
(View) 420-27-2645 Tourism 0.00 0.00 0.00
Attractions &
Festivals Grant
Program
[View) 420-27-2777 RISE Local 0.00 5,741.00 5,741.00
and Regional
Planning Grant
Program
'.
'
(View) 420-35-3071 Energy ' 36,250.00 0.00 36,250.00
Transition
Community
Grant Program
(View) 422-11-1154 Recreation aI 0.00 129,034.00 129,034.00
Trails Program
(View) 482-00-0894 EMS 1,528.00 0.00 1,528.00
Assistance
(View) 532-30-3183 Energy 0.00 26,215.00 26,215.00
Efficiency
Conservation
Block Grant
ill
(View) 532-60-0378 Section 319(h) 0.00 0.00 0.00 J
- Nonpoint
Source
Pollution ;
Control
Financial
Assistance
Program
(View) 532-60-3017 Lead Service 0.00 0.00 0.00 0.00
,
Line Inventory
'
Totals: 707,640.00 13,035,732.00 0.00 13,743,372.00
GATA I Audit CYEFR
Grant Program
[View) 569-00-3150 ILETSB - 448,786.00 0.00 448,786.00
Officer
Recruitment
and Retention
Grant Program
,,
[View) 569-00-3275 FY 24 ILETSB 221,076.00 0.00 221,076.00 ·
- NIBIN
Advance
Capital Grant
Program ;
j
i
[View) 588-40-0450 Emergency 0.00 4,426.00 4,426.00!,
Management I
"
Performance
Grants
[ Edit l All other 12,850,316.00 12,850,316.00
federal
expenditures
Totals: 707,640.00 13,035,732.00 0.00 13,743,372.00 Ii
Please note the following:
• The CYEFR is pre-populated with programs based on existing State-issued awards in the
CSFA. These programs cannot be removed. If.no spending occurred in a program, leave
the amounts at zero. • • •
• If a program is missing, please click the "Add a Program" button and select the State
agency and State program from the dropdown list provided.
• Any items in red must be fixed before the CYEFR can be marked complete. I
• When finished updating the CYEFR, click the "Mark Complete" button and continue to thjeI
next step._ . . .
- - - - - - - - ~ ? m RI¥ I Yi!W&W WIS GAJ&.i\t l ~ H W-IJP'i!IP22& H:WWW:: +Mr:li'f!
224
keb
City of Carbondale, Illinois
Presentation to the Honorable
Mayor and City Council Regarding
Results of the Audit
as of April 30, 2025
• . • . • kebc p a.com • . • . • . • . • . • . • . • . • . • . • . • . • . • . • . • . • . • . • . • . • . • . • . • . • . • . • . • . •
City of Carbondale, Illinois
DISCUSSION AGENDA
CONTENTS
PAGE
I. OVERVIEW OF THE 2025 AUDIT 1
II. MANAGEMENT COMMUNICATIONS 5
Ill. PERFORMANCE HIGHLIGHTS:
STATEMENT OF NET POSITION 10
STATEMENT OF ACTIVITIES 12
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES
IN FUND BALANCES - GOVERNMENTAL FUNDS 13
STATEMENT OF REVENUES, EXPENSES, AND CHANGES
IN NET POSITION - PROPRIETARY FUNDS 14
RECONCILIATION OF THE STATEMENT OF REVENUES,
EXPENDITURES, AND CHANGES IN FUND BALANCES
- GOVERNMENTAL FUNDS AND RECONCILIATION OF
THE STATEMENT OF REVENUES, EXPENSES, AND CHANGES
IN NET POSITION - PROPRIETARY FUNDS 15
GENERAL FUND COMPARISON 16
WATER AND SEWER FUND COMPARISON 17
GOVERNMENT WIDE REVENUES 18
GOVERNMENT WIDE EXPENSES 19
GOVERNMENTAL FUNDS REVENUE 20
SALES TAX 21
GENERAL FUND 22
IV. PENSION 23
v. ADVISORY COMMENTS 26
City of Carbondale, Illinois
OVERVIEW OF THE FY 2025 AUDIT
Management's Responsibility
• Fair presentation of financial statements
• Designing, implementing and maintaining internal controls, including
monitoring ongoing activities.
Auditor Responsibility
• Express an opinion on the financial statements
• Audit performed in accordance with Generally Accepted Auditing Standards
(GAAS), Governmental Auditing Standards (GAS), and by Title 2 U.S. Code of
Federal Regulations Part 200, Uniform Administrative Requirements, Cost
Principles, and Audit Requirements for Federal Awards
• Objective is reasonable - not absolute - assurance that the financial
statements are free of material misstatement whether caused by error or
fraud
Types ofAudit Opinions
• Unmodified opinion - The unmodified opinion has no reservations concerning
the financial statements. This is also known as a "clean opinion" meaning that
the financial statements appear to be presented fairly in conformity with
Generally Accepted Accounting Principles (GAAP)
• Modified opinion - This means that the auditor has taken exception to certain
accounting applications or is unable to establish the potential outcome of a
material uncertainty
Report on 2025 Audit
• Unmodified opinion has been issued for the 2025 audit.
1
City of Carbondale, Illinois
OVERVIEW OF THE FY 2025 AUDIT
Audit Approach
• Our audit approach is to perform substantive audit tests of the City's general
ledger and subsidiary ledger accounts. All material asset and liability general
ledger accounts are agreed to the supporting detail and then tested through
third party confirmations, vouching to supporting invoices and other
supporting documentation, reviewing transactions occurring subsequent to
year end, etc.
• In the planning stage of the audit, we perform formal risk assessments of the
following:
Overall audit risk assessment
Management override of controls
Improper revenue recognition
Improper distribution of expenses due to fraud
Internal control assessment
■ Segregation of duties
■ Proper authorization of transactions
■ Proper reconciliation procedures
■ Physical security over assets (cash, inventory, etc.)
Fraud risk assessment
• The significant areas of focus are the following:
Cash and cash equivalents
Investments
Accounts receivable
Accounts payable
Revenue
Expense
• In accordance with our auditing standards, we obtain an understanding of
your internal control structure to properly plan the audit and- determine the
extent of substantive procedures. However, we do not test internal controls or
place any reliance on internal controls to reduce our substantive audit testing.
• We rely on substantive audit tests and do not place reliance on internal
control testing and analytical procedures solely.
• Our audits are performed in accordance with Generally Accepted Auditing
Standards, Governmental Auditing Standards, by Title 2 U.S. Code of Federal
Regulations Part 200, Uniform Administrative Requirements, Cost Principles,
and Audit Requirements for Federal Awards, and KEB's Quality Control
Document.
2
City of Carbondale, Illinois
OVERVIEW OF THE FY 2025 AUDIT
Accounting Policies
• The City's significant accounting policies are described in Note A to the
financial statements.
• Implemented GASB Statement No. 100 - Changes in Accounting Principles and
Error Corrections: GASB 101- Compensated Absences
Transactions
• No transactions that lack authoritative guidance or consensus.
• All significant transactions have been recognized in the financial statements in
the proper period.
• The financial statement disclosures are neutral, consistent, and clear.
Management Cooperation
• Management representation letter dated November 24, 2025
• Received full cooperation.
• Full access to books and records.
• No disagreements with management.
Management Judgments and Accounting Estimates
• The most sensitive estimates affecting the financial statements were:
- The estimated useful lives of assets used to calculate depreciation
expense.
■ Depreciation is based on estimated useful life of each asset.
- Value of compensated absences
■ Value is based on historical information
- Actuarial Assumptions and Methods Underlying the Net Pension
Liability and the OPEB Liability
■ Valuation based on actuarial value prepared by outside entity
• Based on the results of our audit procedures, we have concluded that
estimates are reasonably stated.
3
City of Carbondale, Illinois
OVERVIEW OF THE FY 2025 AUDIT
• None
Unusual Technical Issues and Disagreements with Management
• None
Audit Journal Entries
• The following is a summary of audit adjustments for fiscal year 2025:
Number of lncrease/(Decrease) in
Fund Adjustments Fund Balance
General Fund 3 $ 435,069
GF Capital Assets 1
GF LongTerm Debt 1
Enterprise Funds 1 (515,585)
$ (62,516)
• There were no passed audit journal entries.
4
Kerber, Eck & Braeckel LLP P 618 .993 .8724
3401 Office Park Drive
~ keb
F 618.993.1903
Marion, IL 62959
City Council
City of Carbondale, Illinois
We have audited the financial statements of the City of Carbondale for the year ended April 30, 2025,
and we will issue our report thereon dated November 24, 2025. Professional standards require that we
advise you of the following matters relating to our audit.
Our Responsibility in Relation to the Financial Statement Audit
As communicated in our engagement letter dated April 24, 2025, our responsibility, as described by
professional standards, is to form and express an opinion about whether the financial statements that
have been prepared by management with your oversight are presented fairly, in all material respects,
in accordance with accounting principles generally accepted in the United States of America. Our audit
of the financial statements does not relieve you or management of its respective responsibilities.
Our responsibility, as prescribed by professional standards, is to plan and perform our audit to obtain
reasonable, rather than absolute, assurance about whether the financial statements are free of material
misstatement. An audit offinancial statements includes consideration of the system of internal control
over financial reporting as a basis for designing audit procedures that are appropriate in the
circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's
internal control over financial reporting. Accordingly, as part of our audit, we considered the system of
internal control of the City of Carbondale solely for the purpose of determining our audit procedures
and not to provide any assurance concerning such internal control.
We are also responsible for communicating significant matters related to the audit that are, in our
professional judgment, relevant to your responsibilities in overseeing the financial reporting process.
However, we are not required to design procedures for the purpose of identifying other matters to
communicate to you.
We have provided our findings regarding significant control deficiencies over financial reporting noted
during our audit in a separate letter to you dated November 24, 2025.
Planned Scope and Timing of the Audit
We conducted our audit consistent with the planned scope and timing we previously communicated to
you.
Compliance with All Ethics Requirements Regarding Independence
The engagement team, others in our firm, as appropriate, our firm, and our network firms have
complied with all relevant ethical requirements regarding independence.
• . • . • kebc p a.com • . • . • . • . • . • . • . • . • . • . • . • . • . • . • . • . • . • . •
Significant Risks Identified
We have identified the following significant risks:
• Improper revenue recognition is considered an inherent risk according to GAAS
• Management override of controls is considered an inherent risk according to GAAS
Qualitative Aspects of the Entity's Significant Accounting Practices
Significant Accounting Policies
Management has the responsibility to select and use appropriate accounting policies. A summary of
the significant accounting policies adopted by the City of Carbondale is included in Note A to the
financial statements. The City adopted GASB Statement No. 100 - Changes in Accounting Principles
and Corrections of Error and Statement No. 101 - Compensated Absences. GASB 100 primarily
focused on financial statement presentation and note disclosure information and had no effect on
the fund balance or net position of the City. GASB 101 required the City to examine the value of
compensated absences recorded as long-term liabilities, and record a more robust accrual for future
payments. The adoption of this standard resulted in an adjustment related to a change in
accounting principle to the general fund on the statement of activities. No matters have come to our
attention that would require us, under professional standards, to inform you about (1) the methods
used to account for significant unusual transactions and (2) the effect of significant accounting
policies in controversial or emerging areas for which there is a lack of authoritative guidance or
consensus.
SignificantAccounting Estimates and Related Disclosures
Accounting estimates are an integral part of the financial statements prepared by management and
are based on management's current judgments. Those judgments are normally based on knowledge
and experience about past and current events and assumptions about future events. Certain
accounting estimates are particularly sensitive because of their significance to the financial
statements and because of the possibility that future events affecting them may differ markedly from
management's current judgments.
The most sensitive accounting estimates affecting the financial statements are:
• Useful Life of Capital Assets - Management's estimate of the useful life of capital assets is based on
the historical asset life information for City capital assets and industry standards, in order to
determine the value and period of time over which individual capital assets are to be depreciated.
• Actuarial Assumptions and Methods Underlying the Net Pension liability(asset) and the OPEB
Liability- Management's acceptance of various actuarial assumptions and methods underlying the
calculation of the City's net pension and OPEB liability is based on the actuarial valuation prepared
by an outside actuary.
6
Financial Statement Disclosures
Certain financial statement disclosures involve significant judgment and are particularly sensitive
because of their significance to financial statement users. We find that the financial statement
disclosures are neutral, consistent, and clear.
Significant Difficulties Encountered during the Audit
We encountered no significant difficulties in dealing with management relating to the performance of
the audit.
Uncorrected and Corrected Misstatements
For purposes of this communication, professional standards also require us to accumulate all known
and likely misstatements identified during the audit, other than those that we believe are trivial, and
communicate them to the appropriate level of management. Further, professional standards require
usto also communicate the effectofuncorrected misstatements related to prior periods on the relevant
classes of transactions, account balances or disclosures, and the financial statements as a whole and
each applicable opinion unit. There were no uncorrected misstatements noted during our audit.
In addition, professional standards require us to communicate to you all material, corrected
misstatements that were brought to the attention of management as a result of our audit procedures.
The attached material misstatements were identified as a result of our audit procedures and were
brought to the attention of, and corrected by, management.
Disagreements with Management
For purposes of this letter, professional standards define a disagreement with management as a matter,
whether or not resolved to our satisfaction, concerning a financial accounting, reporting, or auditing
matter, which could be significant to the City of Carbondale's financial statements or the auditor's
report. No such disagreements arose during the course of the audit.
Representations Requested from Management
We have requested certain written representations from management, which are included in the
attached letter dated November 24, 2025.
Management's Consultations with Other Accountants
In some cases, management may decide to consult with other accountants about auditing and
accounting matters. Management informed us that, and to our knowledge, there were no consultations
with other accountants regarding auditing and accounting matters.
Other Significant Matters, Findings, or Issues
In the normal course of our professional association with the City of Carbondale, we generally discuss
a variety of matters, including the application of accounting principles and auditing standards,
significant events or transactions that occurred during the period, business conditions affecting the
entity, and business plans and strategies that may affect the risks of material misstatement. None of
the matters discussed resulted in a condition to our retention as the City of Carbondale's auditors.
7
This report is intended solely for the information and use of the board of directors, membership, and
management of the City of Carbondale and is not intended to be and should not be used by anyone
other than these specified parties.
Very truly yours,
Kerber, Eck & Braeckel LLP
8
City of Carbondale, Illinois
TOTAL AUDIT ADJUSTING JOURNAL ENTRIES BY FUND
April 30, 2025
Balance Sheet Income Statement lncrease/{Decrease}
Debits Credits Debits Credits In Fund Balance
GENERAL FUND
General Fund
01.20905-006 Deferred Revenue Grant AJEl 344,126
01.00.00000.30103-080 Intergovernmental Revenues Other Governmental Units 344,126
To record revenues from grants.
01.00.00000.30103-080 Intergovernmental Revenues Other Governmental Units AJE3 14,921
01.20905-006 Deferred Revenue Grant 14,921
Single Audit finding: To remove unallowable expenses and recognized revenue.
Ol.20.40101.10400 Accrued Comp Time AJE4 10,757
01.21005-001 Accrued Compensated Absences Accrued Sick Leave 36,421
01.21005-030 Accrued Compensated Absences Compensated Time 43,721
01.21005-030 Accrued Compensated Ansences Compensated Time 54,124
01.29999-000 Fund Balance Undesignated 43,721
Ol.20.40101.10100 Accrued Sick Leave 36,421
01.20.40101.10400 Accrued Comp Time 32,212
01.20.40101.10400 Accrued Comp Time 42,969
01.20.40151.10400 Accrued Comp Time 11,509
Ol.20.40151.10400 Accrued Comp Time 11,155
01.20.40151.10400 Accrrued Comp Time 355
01.21005-030 Accrued Compensated AnsencesCompensated Time 43,721
01.21005-030 Accrued Compensated Absences Compensated Time 10,402
To correct compensated absences balances, GASB lOl implementation.
TOTAL GENERAL FUNDS 522,113 69,044 25,678 478,747 453,069
GFCAPITALASSETS FUND
GF CaeJtal Assets Fund
90.29109-010 Invest in Fixed Assets General Fund AJE2 227,271
90.15303-503 Capital Assets Equipment 227,271
To correct f,xed assets amounts
TOTAL GF CAPITAL ASSETS FUNDS 227,271 227,271
GFLONG TERM DEBT
GF Lon Term Debt
91.21005-001 Accrued Compensated Absences Accrued Sick Leave AJE4 50,246
91.16904-000 Amount to be Provided-Accrued Leave Accrued Sick Leave 50,246
To correct compensated absences balances
TOTAL GF LONG TERM DEBT
50,246 50,246
ENTERPRISE
Water & Sewer Fund
70.26101-001 Deferred inflows of Resources IMRF - Regular Pension A.JES 29,401
70.26101-002 Deferred inflows of Resources GASS 68 7,499
70.40.47000.13200 Pension Expense - GASS 68 477,394
70.16101-001 Deferred Outflows- Pension Resources IMRF - Regular Pension 514,294
To record GASB 68
Solid Waste Manas;ement Fund
72.26101-001 Deferred Inflows of Resources IMRF - Regular Pension A.JES 2,352
72.26101-002 Deferred Inflows of Resources GASB 68 600
72.40.47200.13200 Pension Expense - GASS 68 38,191
72.16101-001 Deferred Outflows- Pension Resources IMRF - Regular Pension 41,143
To record GASB 68
TOTAL ENTERPRISE FUNDS 39,852 555,437 515,585 {515,585)
TOTAL GOVERNMENT-WIDE FUNDS 839!482 901,998 5412263 478,747 $ (62,516)
9
City of Carbondale, Illinois
STATEMENT OF NET POSITION
April 30, 2025
Primary Government Component Unit
Governmental Business-type
Activities Activities nrtll Iml
ASSETS
CURRENT ASSETS
Cash $ 15,840,210 $ 1,458,646 $ 17,298,856 $ 2,225,567
Investments 208,786
Interest receivable on investments 3,323 3,323
Accounts receivable, net
Consumers 1,326,721 1,185,348 2,512,069
Business service and franchise tax 111,336 111,336
Other governmental units and agencies , 8,109,788 8,109,788
Property taxes 1,035,331 1,035,331 1,236,519
Other 5,115 5,115 17,174
Internal balance 514,315 (514,315)
Due from primary government
Due from fiduciary funds
Prepayments and other 861,601 836,466 1,698,067
Total current assets 27,804,417 2,969,468 30,773,885 3,688,046
NONCURRENT ASSETS
Land 7,417,044 5,880,981 13,298,025 150,000
Construction in progress 26,966,508 1,171,091 28,137,599
Other capital assets, net 49,654,567 52,676,958 102,331,525 129,870
Total noncurrent assets 84,038,119 59,729,030 143,767,149 279,870
Total assets 111,842,536 62,698,498 174,541,034 3,967,916
DEFERRED OUTFLOWS OF RESOURCES
Deferred outflows - IMRF regular, net 1,771,696 714,311 2,486,007 159,591
Deferred outflows - IMRF SLEP, net 21,305 21,305
Deferred outflows - Firefighters pension, net 2,041,001 2,041,001
Deferred outflows - Police pension, net 3,761,657 3,761,657
Deferred outflows - OPEB 2,526,266 2,526,266
Total deferred outflows of resources 10,121,925 714,311 10,836,236 159,591
Total assets and deferred outflows of resources $ 121,964,461 $ 63,412,809 $ 185,377,270 $ 4,127,507
10
City of Carbondale, Illinois
STATEMENT OF NET POSITION
April 30, 2025
Primary Government Component Unit
Governmental Business-type
Activities Activities Total Total
LIABILITIES
CURRENT LIABILITIES
Accounts payable $ 2,361,978 $ 1,033,749 $ 3,395,727 $ 5,035
Accrued payroll and related 2,152,306 196,775 2,349,081 6,048
Consumer deposits 754,375 754,375
Due to other funds
Due to fiduciary funds
Due within one year
General obligation bonds 2,165,000 73,334 2,238,334
Notes payable 155,460 453,147 608,607
Compensated abscences 481,680 68,833 550,513
OPEB 480,000 480,000
Other deposits 22,000 29,866 51,866
Total current liabilities 7,818,424 2,610,079 10,428,503 11,083
NONCURRENT LIABILITIES
General obligation bonds 36,305,000 36,305,000
Notes payable 274,553 2,244,618 2,519,171
Compensated absences 1,912,181 246,933 2,159,114
OPEB liability 8,551,114 8,551,114
Pension liability- lMRF regular 1,891,862 762,391 2,654,253 169,420
Pension liability- lMRF SLEP 541,138 541,138
Pension liability- Firefighters pension 6,444,281 6,444,281
Pension liability- Police pension 10,338,375 10,338,375
Total noncurrent liabilities 66,258,504 3,253,942 69,512,446 169,420
Total liabilities 74,076,928 5,864,021 79,940,949 180,503
DEFERRED INFLOWS OF RESOURCES
Deferred inflows- lMRF regular 22,284 8,980 31,264 1,996
Deferred inflows - IMRF SLEP
Deferred inflows - Firefighters pension 545,200 545,200
Deferred inflows - Police pension 607,265 607,265
Deferred inflows - OPEB 6,658,343 6,658,343
Deferred inflows - other 1,880,439 64 1,880,503
Total deferred inflows of resources 9,713,531 9,044 9,722,575 1,996
Total liabilities and deferred
inflows of resources $ 83,790,459 $ 5,873,065 $ 89,663,524 $ 182,499
NET POSITION
Net investment in capital assets $ 81,128,106 $ 57,803,984 $ 138,932,090 $ 279,870
Restricted for:
Public Safety 2,020,352 2,020,352
Grant funds 26,368 26,368
Debt Service 1,765,700 1,765,700
Economic development 1,825,978 1,825,978
Maintenance of roadways 1,250,256 1,250,256
Unrestricted (deficit) (49,842,758) (264,240) (50,106,998) 3,665,138
Total net position $ 38,174,002 $ 57,539,744 $ 95,713,746 $ 3,945,008
11
City of Carbondale, Illinois
STATEMENT OF ACTIVITIES
For the fiscal year ended April 30, 2025
Net (Expense) Revenue and
Prol!am Revenues Chances in Net Position
Service Charges, Operating capital Primaa: Government
Permits, and Grants and Grants and Governmental Business-Type Component
Functions/Pro;:rams Exeenses Fees Contributions Contributions Activities Activities Total Unit
Primary government
Governmental activities
General government (7,533,935) 40,665 4,205,048 12,716,824 9,428,602 9,428,602 s
Public safety (20,585,308) 813,257 2,136,924 (17,635,127) (17,635,127)
Community development (6,375,454) 286,495 (6,088,959) (6,088,959)
Public works (4,693,959) 131,582 (4,562,377) (4,562,377)
Interest on longterm debt (1,415,540) (1,415,540) (1,415,540)
Total governmental activities (40,604,196) 1,271,999 6,341,972 12,716,824 (20,273 401) (20,273,401)
Business-Type activities:
Waterworks and Sewerage (11,393,066) 9,570,654 (1,822,412) (1,822,412)
Solid Waste (1,166,031) 1,000,722 (165,309) (165,309)
Parking (207,349) 38,180 (169,169) (169,169)
Rental Properties (261,250) 38,107 (223,143) (223,143)
Total Business-Type activities (13,027 696) 10,647 663 (2,380,033) (2,380,033)
Total primary government (53,631,892) 11,919,662 6,341,972 12,716,824 (20,273,401) (2,380,033) (22,653,434)
Component unit
Public Library (1,532,658) 28 061 202,073 (1,302,524)
Total component unit (1,532,658) 28,061 202,073 (1,302,524)
General Revenues
Taxes
General property taxes 2,434,195 2,434,195 1,232,868
Business franchise taxes and licenses 371,769 371,769
Motor fuel tax 1,666,146 1,666,146
Home rule tax 10,678,655 10,678,655
Telecommunication tax 222,727 =,727
Utility tax 1,425,346 1,425,346
Hotel/Motel tax 992,689 992,689
Package liquor and food and beverage tax 2,280,668 2,280,668
Games tax 333,768 333,768
Cable TV franchise tax 90,961 90,961
Intergovernmental- Unrestricted
State sales and income tax 10,417,611 10,417,611
Local use tax 571,212 571,212
Replacement taxes 569,551 569,551 70,158
Other 349,440 349,440
Investment earnings 921,842 271,983 1,193,825 145,090
Miscellaneous 76,814 538,460 615,274
Transfers
Total general revenues, intergovernmental
revenue and transfers 33,403,394 810,443 34,213,837 1,448,116
Change in net position 13,129,993 (1,569,590) 11,560,403 145,592
Net position, beginning of year as previously stated 25,087,730 59,109,334 84,197,064 3,799,416
Change in accounting principal (GASB 101) (43,721) (43,721)
Net position, beginning of year as adjusted or restated 25,044,009 59,109,334 84,153,343 3,799,416
Net position, end of year 38,174,002 57,539,744 95,713,746 3,945,008
12
City of Carbondale, Illinois
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES
GOVERNMENTAL FUNDS
For the fiscal year ended April 30, 2025
Local Other Total
Improvement Governmental Governmental
.Gfil!M.1.1 Fund f.l!.ru!l .E.l!.ru!I
REVENUES
General property taxes $ 1,031,409 $ $ 1,402,786 $ 2,434,195
Sales, service and utility taxes 14,083,823 833,933 2,280,668 17,198,424
Intergovernmental revenue 17,589,153 12,716,824 1,062,208 31,368,lBS
Business franchise taxes and licenses 462,730 462,730
Fines 188,269 188,269
Use of money and property 715,083 8,880 197,879 921,842
Service charges, permits and fees 1,078,778 4,952 1,083,730
Total revenues 35,149,245 13,559,637 4,948,493 53,657,375
EXPENDITURES
Current
General government 3,686,254 3,686,254
Finance 1,314,941 1,314,941
Police 12,826,614 12,826,614
Fire 4,443,448 4,443,448
Development services 2,334,724 2,334,724
Public works 3,484,145 17,227 525,547 4,026,919
Parks & Recreation 385,685 385,685
Community services 1,853,189 1,407,498 3,260,687
Capital outlays 2,793,277 12,948,127 654,423 16,395,827
Debt service
Principal 2,625,000 2,625,000
Interest 1,414,041 1,414,041
Fiscal agent fees 1,499 1,499
Total expenditures 33,122,277 12,965,354 6,628,008 52,715,639
Excess (Deficiency) of revenues over expenditures 2,026,968 594,283 (1,679,515) 941,736
OTHER FINANCING SOURCES (USES)
Transfers in 52,560 1,388,564 4,038,785 5,479,909
Transfers out (3,120,000) (2,359,909) (5,479,909)
Insurance proceeds 76,814 76,814
Total other financing sources (uses) (2,990,626) 1,388,564 1,678,876 76,814
NET CHANGE IN FUND BALANCES (963,658) 1,982,847 (639) 1,018,550
FUND BALANCES, BEGINNING OF VEAR, AS PREVIOUSLY STATED 13,298,022 1,503,880 4,922,738 19,724,640
CHANGE IN ACCOUNTING PRINCIPAL (GASB 101) (43,721) (43,721)
FUND BALANCES, AS ADJUSTED OR RESTATED 13,254,301 1,503,880 4,922,738 19,680,919
FUND BALANCES, END OF YEAR ~ 12,290,643 $ 3,486,727 $ 4,922,099 $ 20,699,469
13
City of Carbondale, Illinois
STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION
PROPRIETARY FUNDS
For the fiscal year ended April 30, 2025
Governmental Activities -
Business-type Activities - Ente!]!rise Funds Internal Service Fund
Waterworks Nonmajor Group Health
and Sewera1e Funds Total Insurance Fund
OPERATING REVENUES
Charges for services $ 9,570,654 $ 1,023,024 $ 10,593,678 $
Rentals 34,782 34,782
Fines 15,878 15,878
Other 3,325 3,325
Employee contributions 520,134
Retiree contributions 227,239
City contributions 4,130,283
Total operating revenues 9,570,654 1,077,009 10,647,663 4,877,656
OPERATING EXPENSES
Personal services 4,414,490 417,853 4,832,343
Commodities 662,528 80,253 742,781
Contractual 2,296,292 611,627 2,907,919 1,319,246
Maintenance 1,006,490 302,083 1,308,573
Health insurance claims 4,130,862
Other charges 24,445 3,444 27,889
Depreciation 2,823,990 205,014 3,029,004
Total operating expenses 11,228,235 1,620,274 12,848,509 5,450,108
Operating income (loss) (1,657,581) (543,265) (2,200,846) (572,452)
NONOPERATING REVENUES (EXPENSES)
Use of money and property 259,324 12,659 271,983 9,740
Other interest expense (68,166) (3,102) (71,268)
Insurance proceeds 538,460 538,460
Total nonoperating revenues (expenses) 729,618 9,557 739,175 9,740
Income before transfers (927,963) (533,708) (1,461,671) (562,712)
OTHER FINANCING SOURCES (USES)
Transfers in
Change in net position (927,963) (533,708) (1,461,671) (562,712)
NET POSITION, BEGINNING OF YEAR 57,679,198 1,614,350 59,293,548 (951,288)
NET POSITION, END OF YEAR $ 56,751,235 $ 1,080,642 $ 57,831,877 $ (1,514,000)
14
City of Carbondale Illinois
For the fiscal year ended April 30, 2025
RECONCILIATION·OF THE STATEMENT OF REVENUES,
EXPENDITURES, AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS
TO THE STATEMENT OF ACTIVITIES
Net change in fund balances -total governmental funds $ 1,018,550
The change in net position reported for governmental activities in the statement of
activities is different because:
Governmental funds report capital outlays as expenditures. However, in the
statement of activities the cost of those assets is allocated over their estimated
useful lives and reported as depreciation expense. This is the amount by
which capital outlays $16,395,827 exceeded depreciation ($2,939,973)
in the current period. 13,455,854
Some expenses reported in the statement of activities do not require the use of
current financial resources and, therefore, are not reported as expenditures in
governmental funds:
Change in compensated absences 458,537
The issuance of long-term debt provides current financial resources to
governmental funds, while the repayment of the principal of long-term
debt consumes the current financial resources of governmental funds.
Neither transaction, however, has any effect on net position. Also, governmental
funds report the effect of issuance costs, premiums, discounts, and similar
items when debt is first issued, whereas these amounts are deferred and
amortized in the statement of activities. This amount is the net effect of these
differences in the treatment of long-term debt and related items.
Repayment on long-term debt 2,774,969
Internal service funds are used by management to charge the costs of various
activities internally to individual funds. The net revenue of certain activities
of internal service funds is reported with governmental activities. (346,873)
Internal service funds allocated to business-type activities (107,919)
The net effect of the change in deferred revenues. Revenues in the statement
of activities that do not provide current financial resources are not reported in
the funds. 24,254
The increase in OPEB obligation resulting from contributions less than the annual
required contribution is not a financial liability and is not reported in the funds. (277,586)
Governmental funds report pension contributions as expenditures. However
in the statement of activities, the cost of pension benefits earned net of employee
contributions is reported as pension expense. {3,869,793)
Change in net position of governmental activities $ 13,129,993
RECONCILIATION OF THE STATEMENT OF REVENUES,
EXPENSES, AND CHANGES IN NET POSITION OF PROPRIETARY FUNDS
TO THE STATEMENT OF ACTIVITIES
Net change in net position - total proprietary funds $ (1,461,671)
Adjustment for the net effect of the current year activity between
the internal service funds and the enterprise funds (107,919)
Change in net position of business-type activities $ (1,569,590)
15
City of Carbondale, Illinois
SCHEDULE OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND BALANCE
GENERAL FUND COMPARISON
For the fiscal year ended April 30
Change
Between Years
Favorable
2025 2024 (Unfavorable)
REVENUES
General property taxes $ 1,031,409 $ 1,036,056 $ (4,647)
Sales, service and utility taxes 14,083,823 13,994,591 89,232
Intergovernmental revenue 17,589,153 12,438,825 5,150,328
Business franchise taxes and licenses 462,730 513,934 (51,204)
Fines 188,269 181,237 7,032
Use of money and property 715,083 866,226 (151,143)
Service charges, permits and fees 1,078,778 1,036,927 41,851
Total revenues 35,149,245 30,067,796 5,081,449
EXPENDITURES
General government 3,686,254 3,370,198 (316,056)
Finance 1,314,941 1,243,853 (71,088)
Police 12,826,614 10,795,539 (2,031,075)
Fire 4,443,448 3,972,858 (470,590)
Development services 2,334,724 1,225,762 (1,108,962)
Public works 3,484,145 2,861,439 (622,706)
Parks & Recreation 385,685 421,602 35,917
Community services 1,853,189 1,463,808 (389,381)
Capital outlays 2,793,277 1,109,370 (1,683,907)
Total expenditures 33,122,277 26,464,429 (6,657,848)
Excess (Deficiency) of revenues over expenditures 2,026,968 3,603,367 (1,576,399)
OTHER FINANCING SOURCES (USES)
Transfers in 52,560 52,560
Transfers out (3,120,000) (3,310,911) 190,911
Insurance proceeds 76,814 17,110 59,704
Total other financing sources (uses) (2,990,626) (3,293,801) 303,175
NET CHANGE IN FUND BALANCES (963,658) 309,566 (1,273,224)
FUND BALANCES, BEGINNING OF VEAR, AS PREVIOUSLY STATED 13,298,022 12,988,456 309,566
CHANGE IN ACCOUNTING PRINCIPAL (GASB 101) (43,721) (43,721)
FUND BALANCES, AS ADJUSTED OR RESTATED 13,254,301 12,988,456 265,845
FUND BALANCES, END OF VEAR $ 12,290,643 $ 13,298,022 $ (1,007,379)
16
City of Carbondale, Illinois
SCHEDULE OF REVENUES, EXPENSES,AND
CHANGES IN FUND NET POSITION
WATER AND SEWER FUND COMPARISON
For the fiscal year ended April 30
Change
Between Years
Favorable
21!.2.5. m! (UnfavQri!bltl
OPERATING REVENUES
Charges for services $ 9,570,654 $ 8,944,377 $ 626,277
Total operating revenues 9,570,654 8,944,377 626,277
OPERATING EXPENSES
Personal services 4,414,490 221,851 (4,192,639)
Commodities 662,528 578,634 (83,894)
Contractua 1 2,296,292 1,981,792 (314,500)
Maintenance 1,006,490 762,878 (243,612)
Other charges 24,445 19,654 (4,791)
Depreciation 2,823,990 2,679,396 (144,594)
Total operating expenses 11,228,235 6,244,196 (4,984,030)
Operating Income (Loss) (1,657,581) 2,700,181 (4,357,762)
NONOPERATING REVENUES (EXPENSES)
Intergovernmental revenue 1,021,147 (1,021,147)
Use of money and property 259,324 288,612 (29,288)
Interest expense (68,166) (87,675) 19,509
Insurance proceeds 538,460 31,169 507,291
Total nonoperating revenues (expenses) 729,618 1,253,253 (523,635)
CHANGE IN NET POSITION (927,963) 3,953,434 (4,881,397)
NET POSITION, BEGINNING OF YEAR 57,679,198 53,725,764 3,953,434
NET POSITION, END OF YEAR $ 56,751,235 s 57,679,198 s (927,963)
17
CITY OF CARBONDALE
Government Wide Revenues - 2025
Service Charges,
Permits and Fees
18.5%
Intergovernmental
revenue - unrestricted Miscellaneous
18.5% 0.1%
Investment Earnings Operating Grants and
1.4% Contributions
9.9%
Contributions
19.8%
CITY OF CARBONDALE
Government Wide Revenues - 2024
Service Charges,
Intergovernmental Permits and Fees
revenue - unrestricted Miscellaneous 22.7%
23.1% 1.0%
4.4%
Capital Grants and
Contributions
7.2%
axes
39.9%
18
CITY OF CARBONDALE
Government Wide Expenses - 2025
Other Programs General Government
Waterworks and Solid Waste
0.9% 14.0%
Sewerage 2.2%
21.2%\
Interest on
Long Term
Debt
2.6%
8.8%
CITY OF CARBONDALE
Government Wide Expenses - 2024
Other Programs General Government
1.7% 12.9%
Solid Waste
Waterworks and 3.2%
Public Safety
5.9% 6.3% 38.8%
19
CITY OF CARBONDALE
Governmental Funds Revenue
34
32
30
28
26
C"' 24
~:E 22
20
18
16
14
12
10
8
6
2021 2022 2023 2024 2025
......,__ Intergovernmental Revenue -+- Sales, Service & Utility Taxes
20
CITY OF CARBONDALE
Sales Tax
12
10
8
V)
C
0 6
:::::
~
4
2
0
2021 2022 2023 2024 2025
_._ Municipal Sales Tax -+- Home Rule Sales Tax
21
CITY OF CARBONDALE
General Fund
65
60
55
50
Ill 45
C
40
:3 35
'.i 30
25
20
15
-
10
5
,✓
2021 2022 2023 2024 2025
■ Expenditures ■ Fund Balance
22
City of Carbondale
Pension Liability
April 30, 2025
Total Pension Plan Net Pension Unfunded
Liability Assets Liability (Asset) Percent
IMRF - Regular $ 77,108,429 $ 74,284,756 $ 2,823,673 4%
IMRF - Sheriff's
Law Enforcement $ 1,356,373 $ 815,235 $ 541,138 40%
Firefighters' Pension $ 38,960,545 $ 32,516,264 $ 6,444,281 17%
Police Pension $ 72,411,694 $ 62,073,319 $ 10,338,375 14%
23
CITY OF CARBONDALE
Police Pension Fund 2025
Unfunded portion
14%
Funded portion
86%
■ Funded portion ■ Unfunded portion
CITY OF CARBONDALE
Police Pension Fund 2024
Unfunded portion
16%
Funded portion
84%
■ Funded portion ■ Unfunded portion
24
CITY OF CARBONDALE
Firemen's Pension Fund 2025
Unfunded portion
17%
Funded portion
83%
D Funded portion D Unfunded portion
CITY OF CARBONDALE
Firemen's Pension Fund 2024
Unfunded portion
17%
D Funded portion D Unfunded portion
25
City of Carbondale, Illinois
Client Advisory Letter
April 30, 2025
Kerber, Eck & Braeckel LLP P 618 .993 .8724
~ keb
3401 Office Park Drive F 618 .993.1903
Marion, IL 62959
To The Honorable Mayor and City Council
City of Carbondale, Illinois
In planning and performing our audit of the basic financial statements of the City of Carbondale,
Illinois (the City) as of and for the year ended April 30, 2025, in accordance with auditing standards
generally accepted in the United States of America and the standards applicable to financial audits
contained in Government Auditing Standards, issued by the Comptroller General of the United States,
we considered the City's internal control over financial reporting (internal control) as a basis for
designing audit procedures that are appropriate in the circumstances for the purpose of expressing
our opinions on the financial statements, but not for the purpose of expressing an opinion on the
effectiveness of the entity's internal control. Accordingly, we do not express an opinion on the
effectiveness of the City's internal control over financial reporting.
Our consideration of internal control was for the limited purpose described in the preceding
paragraph and was not designed to identify all deficiencies in internal control that might be
significant deficiencies or material weaknesses and therefore, significant deficiencies or material
weaknesses may exist that have not been identified. However, as discussed below, we identified
certain deficiencies in internal control that we consider to be material weaknesses and other
deficiencies that we consider to be other matters.
A deficiency in internal control exists when the design or operation of a control does not allow
management or employees, in the normal course of performing their assigned functions, to prevent,
or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a
combination of deficiencies in internal control over financial reporting, such that there is a reasonable
possibility that a material misstatement of the entity's financial statements will not be prevented, or
detected and corrected on a timely basis. A reasonable possibility exists when the likelihood of an
event occurring is either reasonably possible or probable as defined as follows:
Reasonably possible. The chance of the future event or events occurring is more than remote but less
than likely.
Probable. The future event or events are likely to occur.
We consider the following deficiencies in the City's internal control to be material weaknesses:
• . • . • kebcpa.com
City of Carbondale, Illinois
COMMENTS AND RECOMMENDATIONS
April 30, 2025
Significant Deficiency
Finding number 2025 - 001
Federal Program
21.027 American Rescue Plan Act (ARPA)
Criteria
Noncompliance finding of IMRF contributions being incorrectly allocated to the grant funds and
included in the annual report to the federal agency.
Condition and Context
The City incorrectly allocated IMRF contributions as a portion of salaries and benefits. This amount
was reported on the annual report to the Department of Treasury
Cause
The City failed to remove the IMRF contributions amounts from total salaries and benefits when
reporting that information to the third-party consultant who assists with submitting the annual
report.
Effect
The total allocated to the ARPA funds for the fiscal year was overstated on the initial version of the
schedule of expenditures of federal awards.
The total salaries and benefits as allocated to the fiscal year on the annual report to the Department
of Treasury was overstated.
Questioned Costs
21.027 American Rescue Plan Act (ARPA) - $14,921
IMRF contributions are a percentage of eligible salaries as determined by Illinois State Statute and
were incorrectly included in the total salaries and benefits for employees performing administrative
duties for the federal program.
Recommendation
We recommended management contact their third-party consultant who assists with the annual
report to the Department of Treasury for guidance on self-reporting the unallowable total. The City
was advised to remove the questioned allocation from the schedule of expenditures of federal awards
and record the amount as deferred revenue on the financial statements. The annual report to the
Department of Treasury can not be amended or adjusted after submission, which was due prior to
fiscal year ending April 30, 2025. A correction will need to be made on the next annual report, due
prior to the end of the next fiscal year.
27
City of Carbondale, Illinois
COMMENTS AND RECOMMENDATIONS
April 30, 2025
Views of the responsible officials and planned corrective actions
Management agreed with the recommendation from the third-party consultant. An entry was made
to the financial statements to remove the dollar amount from recognized revenue, and record as
deferred revenue, and costs removed from the schedule of expenditures of federal awards. The total
amount of questioned costs is immaterial to the program and to the financial statements, however,
management decided the entry was in the best interest of the City and should be recognized in a
future year.
Official Responsible for Ensuring the Corrective Action Plan is Implemented
Jeff Davis, City Treasurer/Director of Finance; Stan Reno, City Manager.
Planned Completion Date for the Corrective Action Plan
Recommendations are considered at the issuance of the report, November 24, 2025.
OTHER MATTERS
TIF Audit and Reimbursements
We found the following issue:
The City underpaid the reimbursement to the property owner of parcel numbers 15-21-409-
016 and 15-21-409-009 in the amount of $1.85. This amount will be reimbursed in future years.
Management will pay the amount owed to the property owner with the next distribution.
Utility Accounts Receivable Aging Detail - (repeated)
The accounts receivable aging detail for utility collections did not agree to the general ledger. Upon
inspection, it was discovered that a glitch during the software conversion in 2018 caused some
accounts to duplicate. Customers are not receiving duplicate bills for services, however, since the
aging detail does not agree with the general ledger, testing individual accounts became more difficult.
We would recommend the City examine this detail and take action to remove duplicate accounts.
Uninsured Deposits (Repeat)
During testing of FDIC limits, it was noted that at April 30, 2025 the City's bank accounts were
uninsured iri the amount of $671,862 with local banks.
28
City of Carbondale, Illinois
COMMENTS AND RECOMMENDATIONS
April 30, 2025
Accounting System Access (Repeat)
Finance personnel have had full access to the City's accounting system and the ability to initiate and
approve journal entries. If an individual has control over an entire transaction, there is a possibility
errors and irregularities can be concealed in the course of performing day to day activities.
Management has and will continue to strengthen limited access within accounting system.
Management believes they have other compensating controls that mitigate this internal control
weakness such as; multiple reviews by separate individuals are performed at both detailed and high-
level variances to note any discrepancies or unusual transactions.
The purpose of this communication, which is an integral part of our audit, is to describe for
management, those charged with governance, others within the organization, and other
governmental authorities, the scope of our testing of internal control over financial reporting and the
results of that testing. Accordingly, this communication is not intended to be and should not be used
for any other purpose.
Marion, Illinois
November 24, 2025
29
City Council Meeting January 13, 2026
1. Roll Call
Councilmembers present
Councilmember Clare Killman, Councilmember Adam Loos, Councilmember Dawn Roberts,
Councilmember Nathan Colombo, Mayor Carolin Harvey
Councilmembers absent
Councilmember Nancy Maxwell and Councilmember Brian Stanfield
Meeting called to order at 6:00 PM.
2. Public Comments
Members of the public addressing the City Council included James Cooper, Jr., Jairus Harvey,
and Pepper Holder.
3. Council Comments, General Announcements, and Proclamations
Councilmember Roberts announced the musician playing prior to the meeting and thanked the
public for attending. She remarked on a recent arson attack and the impact on the Carbondale
community.
Councilmember Colombo commented on a public meeting held by a potential solar developer at
a neighborhood church and clarified the nature of his comments. He expressed his appreciation
for those who spent time cleaning up College Street.
Councilmember Loos suggested a meeting between the City Council and City Staff regarding
communication and setting priorities. He then remarked on events involving the federal
government in Minnesota during the prior week, and shared what options were available in
response to those actions.
Mayor Harvey announced the annual Martin Luther King celebration to be held this Sunday at
the Civic Center.
4. Public Hearings and Special Reports
5. Consent Agenda
MOTION: Approve
Motion by Clare Killman, second by Dawn Roberts
Final Resolution: Motion Passed
Yea: Clare Killman, Adam Loos, Dawn Roberts, Nathan Colombo, Carolin Harvey
1. Approval of Minutes from the Regular City Council Meeting of December 9, 2025
2. Approval of Warrant 1526 for Period Ending: 12/05/2025 in the amount of
$4,341,336.83
3. Approval of Warrant 1527 for Period Ending: 12/19/2025 in the amount of
$2,341,313.57
4. Approval of Warrant 1528 for Period Ending: 01/02/2026 in the amount of
$1,227,197.77
5. Approval of Wells Fargo Warrant for the Period Ending 11/30/2025 FY 2025 Warrant
#WF 11/2025 in the Amount of $150,653.98
6. Acceptance of Approved Meeting Minutes from Boards, Commissions, and
Committees
7. Ordinance Authorizing a Budget Adjustment to the FY 2026 Police Department in the
Amount of $6,355 for Repairs to Camera Systems Damaged by Lightning
MOTION: Adopt the Ordinance Authorizing A Budget Adjustment to the FY 2026 Police
Department Budget for Repairs to Camera Systems Damaged by Lightning
Motion by Adam Loos, second by Dawn Roberts
Final Resolution: Motion Passed
Yea: Adam Loos, Dawn Roberts, Carolin Harvey
Nay: Nathan Colombo, Clare Killman
8. Ordinance Approving a Budget Adjustment to Increase the CIP Local Improvement
Fund Budget in the Amount of $126,242.62, and Adding CIP SP1805 "Multi-Use Path
From Giant City Road to Reed Station Road"
9. Resolution Authorizing the City Manager to Execute a Change Order on the Dystor
Rehabilitation Project (WW1801) in the Amount of $39,126.75
10. Resolution Authorizing the Mayor to Accept Deeds From Residential Demolition
Activities
6. General Business
1. Review of Capital Improvement Program (CIP) Checklist Items for Proposed New
Projects
Comments and questions from the City Council included commenting on CIP projects related to
parks and that the best outcome would be to merge, support for the addition of a roundabout at
University, Illinois, and Mill streets (item 16A), commented on the need to publicize the
locations of public facilities identified as storm shelter locations (item 27A), expressed concerns
about accessibility issues between on-street parking and sidewalks identified in item 11C,
including questions about the feasibility of modifications, the funds expended in the downtown
improvements, and support for making small changes as we are able to make them, as well as
responding to public comments.
Donald Monty asked why the City would refer issues with Williams Field to the Park District,
suggested that ensuring recommendations from the public for IDOT's jurisdiction are passed on
to them, commented that information about storm shelters needs to be widely dispersed and the
structures labeled as such, and commented on the viability of and functionality for pedestrians
for a roundabout at Grand Avenue.
7. Executive Session
8. Adjournment
There being no further business to come before the City Council, the meeting was declared
adjourned at 6:54 p.m..
_______________________________ _______________________________
Jennifer R. Sorrell, City Clerk Date
Agenda Item Details
Meeting: January 27, 2026 - City Council Meeting
Category: Consent Agenda
Subject: Approval of Warrant 1529 for Period Ending 01/16/2026 in the amount of
$1,285,008.84
Type: Action - Consent
Recommended Action:
Goals: Goal 3: Demonstrate fiscal responsibility and transparency while providing high-quality
City services.
Originating Department: Finance
Background: Recommended Action: Accept the report of payments made for the period ending 1/16/2026 in the
amount of $1,285,008.84.
Additional Information:
Attachments:
1. Warrant 1529 2026-01-27
Motion & Voting:
Motion by None, seconded by None.
Final Resolution: Motion
Yea: None
Nay: None
Warrant to the City Treasurer
The undersigned hereby certify that the following bills or invoices represent a true and
correct statement of cost of goods and/or services rendered to the City of Carbondale by
firms or persons listed an that said firms or persons are entitled to payment for same in
the amounts shown.
Vendor Invoice No. Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount
Fund 01 - General
Account 10511-275 - Inventory Unleaded Gasoline
934 - HINES OIL COMPANY 197556 Gasoline Purchases Paid by Check 01/06/2026 01/06/2026 01/06/2026 01/06/2026 15,856.75
# 24087
Account 10511-275 - Inventory Unleaded Gasoline Totals Invoice Transactions 1 $15,856.75
Account 10521-275 - Inventory Diesel Fuel
934 - HINES OIL COMPANY 197556 Gasoline Purchases Paid by Check 01/06/2026 01/06/2026 01/06/2026 01/06/2026 4,145.94
# 24087
Account 10521-275 - Inventory Diesel Fuel Totals Invoice Transactions 1 $4,145.94
Account 10531-311 - Inventory In House Veh Parts
934 - HINES OIL COMPANY 197526 Gasoline Purchases Paid by Check 01/06/2026 01/06/2026 01/06/2026 01/06/2026 528.00
# 24087
1805 - PLAZA TIRE SERVICE INC 901217683+9 Vehicle Tires & Service Paid by Check 01/06/2026 01/06/2026 01/06/2026 01/06/2026 933.43
# 24090
1855 - QUALITY SHEET METALS LLC 15123 Materials for equipment Paid by Check 01/14/2026 01/16/2026 01/16/2026 01/15/2026 206.51
repair # 24171
934 - HINES OIL COMPANY 197570 85 gallons of AW46 Paid by Check 01/14/2026 01/16/2026 01/16/2026 01/15/2026 742.90
hydraulic fluid @ 8.74 # 24146
3601 - BEST ONE TIRE & SERVICE 3060030252 per gallon
3060030603-Tires, Tire Paid by Check 01/14/2026 01/16/2026 01/16/2026 01/15/2026 837.68
Repair and Services # 24123
Account 10531-311 - Inventory In House Veh Parts Totals Invoice Transactions 5 $3,248.52
Account 10541-311 - Inventory Outside Veh Parts
7287 - DAVE'S COLLISION CENTER e3d78683-1 Collision Repair 47200- Paid by Check 01/06/2026 01/06/2026 01/06/2026 01/06/2026 1,500.00
006-Painted Hood # 24084
1805 - PLAZA TIRE SERVICE INC 901217683+9 Vehicle Tires & Service Paid by Check 01/06/2026 01/06/2026 01/06/2026 01/06/2026 1,115.65
# 24090
3601 - BEST ONE TIRE & SERVICE 3060030252 3060030603-Tires, Tire Paid by Check 01/14/2026 01/16/2026 01/16/2026 01/15/2026 2,868.50
Repair and Services # 24123
Account 10541-311 - Inventory Outside Veh Parts Totals Invoice Transactions 3 $5,484.15
Account 10551-281 - Prepaid Expense Insurance
6710 - ILLINOIS DEPARTMENT OF LABOR-IL 01/06/2026 Settlement Agreement-- Paid by Check 01/07/2026 01/07/2026 01/07/2026 01/07/2026 5,000.00
OSHA Citation & Penalty # 24092
9/5/25 Incident Account 10551-281 - Prepaid Expense Insurance Totals Invoice Transactions 1 $5,000.00
Account 14012-010 - Intrafund F/R Due from Operating
394 - CITY OF CARBONDALE 12/29/2025 Flex Spend & Dep Care Paid by Check 01/06/2026 01/06/2026 01/06/2026 01/06/2026 4,050.87
12/26/2025 # 24079
394 - CITY OF CARBONDALE 01/09/26 Flex Spend & Dep Care Paid by Check 01/13/2026 01/13/2026 01/13/2026 01/13/2026 4,050.87
01/09/2026 # 24106
Account 14012-010 - Intrafund F/R Due from Operating Totals Invoice Transactions 2 $8,101.74
Account 20205-002 - Accounts Payable Replacement Taxes
326 - CARBONDALE PUBLIC LIBRARY 01/08/2026 6th Distribution of Paid by Check 01/13/2026 01/13/2026 01/13/2026 01/13/2026 10,598.95
Corporate Replacement # 24101
Taxes
Page 1 of 19
The undersigned hereby certify that the following bills or invoices represent a true and
correct statement of cost of goods and/or services rendered to the City of Carbondale by
firms or persons listed an that said firms or persons are entitled to payment for same in
the amounts shown.
326 - CARBONDALE PUBLIC LIBRARY 01/12/2026 5th Distribution of Real Paid by Check 01/13/2026 01/13/2026 01/13/2026 01/13/2026 40,741.92
Estate Tax # 24102
Account 20205-002 - Accounts Payable Replacement Taxes Totals Invoice Transactions 2 $51,340.87
Account 20605-011 - Accrued Payroll Employee Retire W/H- Police
1747 - POLICE PENSION FUND 01/09/2026 Payroll Contributions for Paid by Check 01/13/2026 01/13/2026 01/13/2026 01/13/2026 18,528.17
Payroll 01/09/2026 # 24111
Account 20605-011 - Accrued Payroll Employee Retire W/H- Police Totals Invoice Transactions 1 $18,528.17
Account 20605-012 - Accrued Payroll Employee Reitre W/H- Fire
6685 - FIRE PENSION FUND 01/09/2026 Payroll Contributions for Paid by Check 01/13/2026 01/13/2026 01/13/2026 01/13/2026 9,703.78
Payroll 01/09/2026 # 24107
Account 20605-012 - Accrued Payroll Employee Reitre W/H- Fire Totals Invoice Transactions 1 $9,703.78
Account 20605-021 - Accrued Payroll Participating 125 Plan
3302 - AFLAC 619597/619604 Plan Premiums-January Paid by Check 01/13/2026 01/13/2026 01/13/2026 01/13/2026 1,159.06
2026 # 24095
Account 20605-021 - Accrued Payroll Participating 125 Plan Totals Invoice Transactions 1 $1,159.06
Account 20605-040 - Accrued Payroll Employee Savings W/H Def Comp
1658 - NATIONWIDE RETIREMENT 2026-00000117 NW 457 STND $ - Paid by EFT # 01/07/2026 01/07/2026 01/09/2026 01/09/2026 20,629.07
SOLUTIONS Nationwide 457 Stnd 1460
Amt*
Account 20605-040 - Accrued Payroll Employee Savings W/H Def Comp Totals Invoice Transactions 1 $20,629.07
Account 20605-041 - Accrued Payroll Employee Savings W/H ICMA
2398 - VANTAGEPOINT TRANSFER AGENTS 2026-00000120 ICMA 457 STND $ - Paid by EFT # 01/07/2026 01/07/2026 01/09/2026 01/09/2026 525.00
LLC-457 ICMA 457 Standard 1462
Amt* Account 20605-041 - Accrued Payroll Employee Savings W/H ICMA Totals Invoice Transactions 1 $525.00
Account 20605-050 - Accrued Payroll Employee Union Dues W/H IAFF
1030 - IAFF LOCAL #1961 01/09/26 Dues whld from Payroll Paid by Check 01/06/2026 01/16/2026 01/16/2026 01/15/2026 840.00
# 24151
Account 20605-050 - Accrued Payroll Employee Union Dues W/H IAFF Totals Invoice Transactions 1 $840.00
Account 20605-051 - Accrued Payroll Employee Union Dues W/H FOP
704 - FRATERNAL ORDER POLICE #192 01/09/26 Dues for Payroll Paid by Check 01/06/2026 01/16/2026 01/16/2026 01/15/2026 217.00
# 24140
1071 - ILLINOIS FRATERNAL ORDER POLICE 01/09/2026 Dues for Payroll Paid by Check 01/06/2026 01/16/2026 01/16/2026 01/15/2026 1,215.00
# 24154
Account 20605-051 - Accrued Payroll Employee Union Dues W/H FOP Totals Invoice Transactions 2 $1,432.00
Account 20605-053 - Accrued Payroll Employee Union Dues W/H Plumbr
1748 - PLUMBERS & PIPEFITTERS #160 01/09/26 Dues whld from Payroll Paid by Check 01/06/2026 01/16/2026 01/16/2026 01/15/2026 1,361.13
# 24168
Account 20605-053 - Accrued Payroll Employee Union Dues W/H Plumbr Totals Invoice Transactions 1 $1,361.13
Account 20605-054 - Accrued Payroll Employee W/H SIU Credit Union
2053 - SIU CREDIT UNION 2026-00000118 SIU CU - SIU Credit Paid by Check 01/07/2026 01/07/2026 01/09/2026 01/07/2026 150.00
Union # 24094
Account 20605-054 - Accrued Payroll Employee W/H SIU Credit Union Totals Invoice Transactions 1 $150.00
Account 20605-055 - Accrued Payroll Employee Union Dues- Telecommuni
1071 - ILLINOIS FRATERNAL ORDER POLICE 01/09/26 Dues whld from Payroll Paid by Check 01/06/2026 01/16/2026 01/16/2026 01/15/2026 297.00
# 24153
Page 2 of 19
The undersigned hereby certify that the following bills or invoices represent a true and
correct statement of cost of goods and/or services rendered to the City of Carbondale by
firms or persons listed an that said firms or persons are entitled to payment for same in
the amounts shown.
Account 20605-055 - Accrued Payroll Employee Union Dues- Telecommuni Totals Invoice Transactions 1 $297.00
Account 20605-060 - Accrued Payroll Employee W/H-Other Deduction
2116 - STATE DISBURSEMENT UNIT 2026-00000119 CHILD SUPP 1 - Child Paid by EFT # 01/07/2026 01/07/2026 01/09/2026 01/09/2026 3,565.29
Support 1* 1461
7816 - BBL 01/09/2026 Wage Garnishment for Paid by Check 01/13/2026 01/13/2026 01/13/2026 01/13/2026 113.41
C. Hubbard # 24096
6196 - BLITT AND GAINES PC 01/09/2026 Wage Garnishment for L. Paid by Check 01/13/2026 01/13/2026 01/13/2026 01/13/2026 89.08
Polley # 24097
3839 - CARRIE N. STREET 01/09/2026 Wages for Z. Street Paid by Check 01/13/2026 01/13/2026 01/13/2026 01/13/2026 238.38
# 24103
7346 - RESURGENCE LEGAL GROUP, PC 01/09/2026 Wages for T. Kerrens Paid by Check 01/13/2026 01/13/2026 01/13/2026 01/13/2026 81.21
# 24112
6450 - RUSSELL C SIMON-CHAPTER 13 01/09/2026 Wage Assignment-D. Paid by Check 01/13/2026 01/13/2026 01/13/2026 01/13/2026 646.35
TRUSTEE Shelton Case #24-40493- # 24113
1KGAccount 20605-060 - Accrued Payroll Employee W/H-Other Deduction Totals Invoice Transactions 6 $4,733.72
Account 20605-090 - Accrued Payroll Non-Participating 125 Plan
3302 - AFLAC 619597/619604 Plan Premiums-January Paid by Check 01/13/2026 01/13/2026 01/13/2026 01/13/2026 245.98
2026 # 24095
Account 20605-090 - Accrued Payroll Non-Participating 125 Plan Totals Invoice Transactions 1 $245.98
Department 10 - General Government
Division 40003 - City Attorney
Account 27100 - Other Outside Services
4828 - WEST PAYMENT CENTER THOMSON 853036601 Clear System December Paid by Check 01/06/2026 01/16/2026 01/16/2026 01/15/2026 245.61
REUTERS, INC 2025 # 24183
Account 27100 - Other Outside Services Totals Invoice Transactions 1 $245.61
Account 27300 - Operating Supplies & Materials
6765 - LEXISNEXIS 3096239549 Information Charges- Paid by Check 01/06/2026 01/16/2026 01/16/2026 01/15/2026 619.00
December 2025 # 24161
Account 27300 - Operating Supplies & Materials Totals Invoice Transactions 1 $619.00
Division 40003 - City Attorney Totals Invoice Transactions 2 $864.61
Division 40010 - Support Services
Account 21000 - Publishing & Filing Fees
1181 - JACKSON COUNTY CLERK December Reimburse Recording Paid by Check 01/06/2026 01/16/2026 01/16/2026 01/15/2026 1,026.00
Fees # 24157
Account 21000 - Publishing & Filing Fees Totals Invoice Transactions 1 $1,026.00
Account 23200 - Utilities- Water & Sewer
313 - CARBONDALE WATER & SEWAGE 12/30/25 1511600-002 Paid by Check 01/06/2026 01/16/2026 01/16/2026 01/15/2026 52.99
SYSTEMS # 24126
Account 23200 - Utilities- Water & Sewer Totals Invoice Transactions 1 $52.99
Account 25100 - Repairs & Maint- Bldg & Struc
313 - CARBONDALE WATER & SEWAGE 12/30/25 1511600-002 Paid by Check 01/06/2026 01/16/2026 01/16/2026 01/15/2026 453.70
SYSTEMS # 24126
Account 25100 - Repairs & Maint- Bldg & Struc Totals Invoice Transactions 1 $453.70
Account 27300 - Operating Supplies & Materials
Page 3 of 19
The undersigned hereby certify that the following bills or invoices represent a true and
correct statement of cost of goods and/or services rendered to the City of Carbondale by
firms or persons listed an that said firms or persons are entitled to payment for same in
the amounts shown.
2285 - TRI-STATE MAILING SYSTEM INC M0106 Mail Machine- Paid by Check 01/13/2026 01/13/2026 01/13/2026 01/13/2026 195.00
Maintenance Contract # 24115
6028 - AMATEUR SPORTS PROMOTION 110088 Mid-Winter Classic Paid by Check 01/14/2026 01/16/2026 01/16/2026 01/15/2026 89.00
Basketball Program # 24116
Account 27300 - Operating Supplies & Materials Totals Invoice Transactions 2 $284.00
Account 28000 - Subscriptions & Memberships
477 - CARBONDALE COMMUNITY HIGH 01/09/2026 Sponsorship - CCHS Paid by Check 01/14/2026 01/16/2026 01/16/2026 01/15/2026 250.00
SCHOOL #165 MidWinter Classic # 24125
Tournament Account 28000 - Subscriptions & Memberships Totals Invoice Transactions 1 $250.00
Account 44000 - Program Grants
326 - CARBONDALE PUBLIC LIBRARY 016 Youth grant Contract Paid by Check 01/06/2026 01/06/2026 01/06/2026 01/06/2026 7,000.00
9/15/25-12/31/25 Birth # 24077
7191 - MELANIE ENDRES 01/05/26 Grant
to Five Grant
Recipient #CAP- Paid by Check 01/13/2026 01/13/2026 01/13/2026 01/13/2026 3,000.00
108 - 810 N. Springer St. # 24108
7874 - THE LITTLE RESOURCE CENTER 01/12/2026 Youth grant Contract Paid by Check 01/13/2026 01/13/2026 01/13/2026 01/13/2026 1,000.00
12/16/25-01/15/26 Birth # 24114
7882 - BRANDON HENRY 01/05/2026 to
Grant
Five Grant
Recipient #DPA- Paid by Check 01/13/2026 01/13/2026 01/13/2026 01/13/2026 2,250.00
099 206 S. Maple St. # 24098
Account 44000 - Program Grants Totals Invoice Transactions 4 $13,250.00
Division 40010 - Support Services Totals Invoice Transactions 10 $15,316.69
Division 40015 - City Hall/Civic Center
Account 27100 - Other Outside Services
7664 - CINTAS CORP 425374040/1230 Uniform Rental Paid by Check 01/06/2026 01/06/2026 01/06/2026 01/06/2026 237.10
99 # 24078
6436 - LAUNDRY WORLD 54167/54177/+2 Laundering of Cleaning Paid by Check 01/06/2026 01/06/2026 01/06/2026 01/06/2026 144.74
Rags # 24089
7664 - CINTAS CORP 10225343.5 Uniform Rental Paid by Check 01/13/2026 01/13/2026 01/13/2026 01/13/2026 118.55
# 24104
Account 27100 - Other Outside Services Totals Invoice Transactions 3 $500.39
Division 40015 - City Hall/Civic Center Totals Invoice Transactions 3 $500.39
Department 10 - General Government Totals Invoice Transactions 15 $16,681.69
Department 15 - Financial Management
Division 40033 - Information Services
Account 24000 - Travel, Conf., Training
394 - CITY OF CARBONDALE 12/31/2025 Reimburse Petty Cash Paid by Check 01/06/2026 01/06/2026 01/06/2026 01/06/2026 130.90
FY2026 # 24083
Account 24000 - Travel, Conf., Training Totals Invoice Transactions 1 $130.90
Division 40033 - Information Services Totals Invoice Transactions 1 $130.90
Department 15 - Financial Management Totals Invoice Transactions 1 $130.90
Department 20 - Public Safety
Division 40101 - Police Protection
Account 13100 - Employee Retirement Benefits
1747 - POLICE PENSION FUND 01/12/2026 5th Distribution of Real Paid by Check 01/13/2026 01/13/2026 01/13/2026 01/13/2026 24,187.08
Estate Tax # 24110
Page 4 of 19
The undersigned hereby certify that the following bills or invoices represent a true and
correct statement of cost of goods and/or services rendered to the City of Carbondale by
firms or persons listed an that said firms or persons are entitled to payment for same in
the amounts shown.
Account 13100 - Employee Retirement Benefits Totals Invoice Transactions 1 $24,187.08
Account 20000 - Professional & Consultant Fees
6930 - Klein, Thorpe and Jenkins, Ltd. 254551 FOIA Consultation for Paid by Check 01/14/2026 01/16/2026 01/16/2026 01/15/2026 94.00
November 2025 # 24160
Account 20000 - Professional & Consultant Fees Totals Invoice Transactions 1 $94.00
Account 24000 - Travel, Conf., Training
7890 - ERIN PUFFER 810492 Per Diem for Travel Paid by Check 01/14/2026 01/16/2026 01/16/2026 01/15/2026 259.00
# 24137
6187 - MONICA BOHM 810489 Per Diem for Travel Paid by Check 01/06/2026 01/16/2026 01/16/2026 01/15/2026 259.00
# 24162
7891 - SILEC-MTU #14 010926C Registration for Acray & Paid by Check 01/14/2026 01/16/2026 01/16/2026 01/15/2026 170.00
Dunning # 24177
Account 24000 - Travel, Conf., Training Totals Invoice Transactions 3 $688.00
Account 25000 - Repairs & Maintenance- Equip
5945 - THOMAS SECURITY INDUSTRIES 1204/1196 HARD DRIVES & Paid by Check 01/14/2026 01/16/2026 01/16/2026 01/15/2026 1,581.60
REPAIRS IN DISPATCH # 24181
5945 - THOMAS SECURITY INDUSTRIES 1225 Repairs at 4 different Paid by Check 01/14/2026 01/16/2026 01/16/2026 01/15/2026 655.00
camera locations # 24182
6684 - AXON ENTERPRISE, INC INUS410233 True Up Fleet 3 Add-On Paid by Check 01/06/2026 01/16/2026 01/16/2026 01/15/2026 7,920.36
(Q-771514) # 24122
Account 25000 - Repairs & Maintenance- Equip Totals Invoice Transactions 3 $10,156.96
Account 27100 - Other Outside Services
394 - CITY OF CARBONDALE 12/31/2025 Reimburse Petty Cash Paid by Check 01/06/2026 01/06/2026 01/06/2026 01/06/2026 140.00
FY2026 # 24083
7649 - MURPHYSBORO VETERINARY CLINIC, 12/20/2025 Animan Control Paid by Check 01/14/2026 01/16/2026 01/16/2026 01/15/2026 108.14
LLC Veterinary Services # 24166
7498 - SPECTRUM GRAPHICS STUDIO 5868 (4) New Vehicle Decal Paid by Check 01/06/2026 01/16/2026 01/16/2026 01/15/2026 3,500.00
Installation (Use Rest. # 24179
Funds 01U) Account 27100 - Other Outside Services Totals Invoice Transactions 3 $3,748.14
Account 27300 - Operating Supplies & Materials
394 - CITY OF CARBONDALE 12/31/2025 Reimburse Petty Cash Paid by Check 01/06/2026 01/06/2026 01/06/2026 01/06/2026 21.29
FY2026 # 24083
Account 27300 - Operating Supplies & Materials Totals Invoice Transactions 1 $21.29
Account 50300 - Machinery & Equipment
5945 - THOMAS SECURITY INDUSTRIES 00001206 Video Security Map for Paid by Check 01/06/2026 01/16/2026 01/16/2026 01/15/2026 5,550.00
Elementary Schools(cost # 24180
split w/schools) Account 50300 - Machinery & Equipment Totals Invoice Transactions 1 $5,550.00
Division 40101 - Police Protection Totals Invoice Transactions 13 $44,445.47
Division 40151 - Fire Protection
Account 13100 - Employee Retirement Benefits
6685 - FIRE PENSION FUND 01/12/2026 5th Distribution of Real Paid by Check 01/13/2026 01/13/2026 01/13/2026 01/13/2026 9,875.88
Estate Tax # 24107
Account 13100 - Employee Retirement Benefits Totals Invoice Transactions 1 $9,875.88
Account 24000 - Travel, Conf., Training
Page 5 of 19
The undersigned hereby certify that the following bills or invoices represent a true and
correct statement of cost of goods and/or services rendered to the City of Carbondale by
firms or persons listed an that said firms or persons are entitled to payment for same in
the amounts shown.
394 - CITY OF CARBONDALE 12/31/2025 Reimburse Petty Cash Paid by Check 01/06/2026 01/06/2026 01/06/2026 01/06/2026 67.20
FY2026 # 24083
Account 24000 - Travel, Conf., Training Totals Invoice Transactions 1 $67.20
Division 40151 - Fire Protection Totals Invoice Transactions 2 $9,943.08
Department 20 - Public Safety Totals Invoice Transactions 15 $54,388.55
Department 25 - Development Services
Division 40200 - Development Management
Account 24000 - Travel, Conf., Training
394 - CITY OF CARBONDALE 12/31/2025 Reimburse Petty Cash Paid by Check 01/06/2026 01/06/2026 01/06/2026 01/06/2026 20.00
FY2026 # 24083
Account 24000 - Travel, Conf., Training Totals Invoice Transactions 1 $20.00
Division 40200 - Development Management Totals Invoice Transactions 1 $20.00
Division 40210 - Building & Neighborhood Services
Account 15000 - Special Contractual Benefits
2014 - SILKWORM INC INV/303177 Port Authority Hooded Paid by Check 01/14/2026 01/16/2026 01/16/2026 01/15/2026 73.00
Charger Jacket (4XL) # 24178
Account 15000 - Special Contractual Benefits Totals Invoice Transactions 1 $73.00
Account 24000 - Travel, Conf., Training
394 - CITY OF CARBONDALE 12/31/2025 Reimburse Petty Cash Paid by Check 01/06/2026 01/06/2026 01/06/2026 01/06/2026 60.00
FY2026 # 24083
Account 24000 - Travel, Conf., Training Totals Invoice Transactions 1 $60.00
Account 27100 - Other Outside Services
1266 - KEEP CARBONDALE BEAUTIFUL 12/03/25 1st Payment Pursuant to Paid by Check 01/14/2026 01/16/2026 01/16/2026 01/15/2026 5,000.00
FY26 Service Agreement # 24159
4828 - WEST PAYMENT CENTER THOMSON 853036601 Clear System December Paid by Check 01/06/2026 01/16/2026 01/16/2026 01/15/2026 245.61
REUTERS, INC 2025 # 24183
Account 27100 - Other Outside Services Totals Invoice Transactions 2 $5,245.61
Account 28000 - Subscriptions & Memberships
7889 - OSCAR LEWIS 102141966 Reimbursement for Paid by Check 01/14/2026 01/16/2026 01/16/2026 01/15/2026 305.00
Online Test # 24167
Account 28000 - Subscriptions & Memberships Totals Invoice Transactions 1 $305.00
Division 40210 - Building & Neighborhood Services Totals Invoice Transactions 5 $5,683.61
Department 25 - Development Services Totals Invoice Transactions 6 $5,703.61
Department 40 - Public Works
Division 40300 - Engineering & Administration
Account 27100 - Other Outside Services
5191 - RICOH USA INC 5072532220 Service Contract Paid by Check 01/14/2026 01/16/2026 01/16/2026 01/15/2026 203.76
#5545598 # 24172
Account 27100 - Other Outside Services Totals Invoice Transactions 1 $203.76
Division 40300 - Engineering & Administration Totals Invoice Transactions 1 $203.76
Division 40310 - Equipment Maintenance
Account 27100 - Other Outside Services
Page 6 of 19
The undersigned hereby certify that the following bills or invoices represent a true and
correct statement of cost of goods and/or services rendered to the City of Carbondale by
firms or persons listed an that said firms or persons are entitled to payment for same in
the amounts shown.
2648 - L AND L INDUSTRIAL SUPPLY 85336 Vehicle Lift Inspections Paid by Check 01/06/2026 01/06/2026 01/06/2026 01/06/2026 502.00
# 24088
Account 27100 - Other Outside Services Totals Invoice Transactions 1 $502.00
Division 40310 - Equipment Maintenance Totals Invoice Transactions 1 $502.00
Division 40330 - Building Maintenance
Account 23000 - Utilities- Electric
7140 - SR Carbondale Holdings, LLC 01/05/2026 Electric Bill for Civic Paid by EFT # 01/06/2026 01/06/2026 01/06/2026 01/06/2026 2,248.16
ABA#021000021 Center & Public Safety 1458
303 - AMEREN ILLINOIS 01/02/26-1 Dec
52220-06116 Paid by Check 01/06/2026 01/16/2026 01/16/2026 01/15/2026 290.74
# 24117
303 - AMEREN ILLINOIS 01/02/26-2 39990-28008 Paid by Check 01/06/2026 01/16/2026 01/16/2026 01/15/2026 112.60
# 24117
303 - AMEREN ILLINOIS 01/05/26-5 08030-78120 Paid by Check 01/06/2026 01/16/2026 01/16/2026 01/15/2026 504.85
# 24117
303 - AMEREN ILLINOIS 12/31/25 83620-01513 Paid by Check 01/06/2026 01/16/2026 01/16/2026 01/15/2026 1,661.72
# 24121
303 - AMEREN ILLINOIS 01/06/26-1 51420-06018 Paid by Check 01/14/2026 01/16/2026 01/16/2026 01/15/2026 198.31
# 24117
303 - AMEREN ILLINOIS 01/07/26-4 00280-18001 Paid by Check 01/14/2026 01/16/2026 01/16/2026 01/15/2026 1,392.87
# 24117
Account 23000 - Utilities- Electric Totals Invoice Transactions 7 $6,409.25
Account 23100 - Utilities- Gas
303 - AMEREN ILLINOIS 01/05/26-1 16330-64000 Paid by Check 01/06/2026 01/16/2026 01/16/2026 01/15/2026 486.34
# 24117
303 - AMEREN ILLINOIS 01/05/26-2 16520-02719 Paid by Check 01/06/2026 01/16/2026 01/16/2026 01/15/2026 255.79
# 24117
303 - AMEREN ILLINOIS 01/05/26-3 29850-33038 Paid by Check 01/06/2026 01/16/2026 01/16/2026 01/15/2026 1,526.98
# 24119
303 - AMEREN ILLINOIS 01/05/26-9 27981-19014 Paid by Check 01/14/2026 01/16/2026 01/16/2026 01/15/2026 106.79
# 24117
303 - AMEREN ILLINOIS 01/05/26-11 96320-01518 Paid by Check 01/14/2026 01/16/2026 01/16/2026 01/15/2026 571.83
# 24117
303 - AMEREN ILLINOIS 01/06/26-1 51420-06018 Paid by Check 01/14/2026 01/16/2026 01/16/2026 01/15/2026 200.97
# 24117
303 - AMEREN ILLINOIS 01/06/26-3 00280-18029 Paid by Check 01/14/2026 01/16/2026 01/16/2026 01/15/2026 856.89
# 24117
Account 23100 - Utilities- Gas Totals Invoice Transactions 7 $4,005.59
Account 23200 - Utilities- Water & Sewer
313 - CARBONDALE WATER & SEWAGE 12/23/25 1411110-002 Paid by Check 01/06/2026 01/16/2026 01/16/2026 01/15/2026 362.50
SYSTEMS # 24126
313 - CARBONDALE WATER & SEWAGE 12/23/25-1 1423950-010 Paid by Check 01/06/2026 01/16/2026 01/16/2026 01/15/2026 129.21
SYSTEMS # 24126
313 - CARBONDALE WATER & SEWAGE 12/30/25-5 1605475-001 Paid by Check 01/06/2026 01/16/2026 01/16/2026 01/15/2026 193.34
SYSTEMS # 24126
313 - CARBONDALE WATER & SEWAGE 01/08/26 100000-001 Paid by Check 01/14/2026 01/16/2026 01/16/2026 01/15/2026 271.41
SYSTEMS # 24126
Page 7 of 19
The undersigned hereby certify that the following bills or invoices represent a true and
correct statement of cost of goods and/or services rendered to the City of Carbondale by
firms or persons listed an that said firms or persons are entitled to payment for same in
the amounts shown.
313 - CARBONDALE WATER & SEWAGE 01/08/26-10 2400250-001 Paid by Check 01/14/2026 01/16/2026 01/16/2026 01/15/2026 5.50
SYSTEMS # 24126
313 - CARBONDALE WATER & SEWAGE 01/08/26-11 2400260-001 Paid by Check 01/14/2026 01/16/2026 01/16/2026 01/15/2026 5.50
SYSTEMS # 24126
313 - CARBONDALE WATER & SEWAGE 01/08/26-12 2400270-001 Paid by Check 01/14/2026 01/16/2026 01/16/2026 01/15/2026 4.94
SYSTEMS # 24126
Account 23200 - Utilities- Water & Sewer Totals Invoice Transactions 7 $972.40
Account 25100 - Repairs & Maint- Bldg & Struc
313 - CARBONDALE WATER & SEWAGE 12/23/25 1411110-002 Paid by Check 01/06/2026 01/16/2026 01/16/2026 01/15/2026 273.70
SYSTEMS # 24126
313 - CARBONDALE WATER & SEWAGE 12/23/25-1 1423950-010 Paid by Check 01/06/2026 01/16/2026 01/16/2026 01/15/2026 48.70
SYSTEMS # 24126
313 - CARBONDALE WATER & SEWAGE 12/30/25-5 1605475-001 Paid by Check 01/06/2026 01/16/2026 01/16/2026 01/15/2026 93.70
SYSTEMS # 24126
313 - CARBONDALE WATER & SEWAGE 01/08/26 100000-001 Paid by Check 01/14/2026 01/16/2026 01/16/2026 01/15/2026 360.00
SYSTEMS # 24126
313 - CARBONDALE WATER & SEWAGE 01/08/26-10 2400250-001 Paid by Check 01/14/2026 01/16/2026 01/16/2026 01/15/2026 48.70
SYSTEMS # 24126
313 - CARBONDALE WATER & SEWAGE 01/08/26-11 2400260-001 Paid by Check 01/14/2026 01/16/2026 01/16/2026 01/15/2026 3.70
SYSTEMS # 24126
313 - CARBONDALE WATER & SEWAGE 01/08/26-12 2400270-001 Paid by Check 01/14/2026 01/16/2026 01/16/2026 01/15/2026 3.70
SYSTEMS # 24126
Account 25100 - Repairs & Maint- Bldg & Struc Totals Invoice Transactions 7 $832.20
Division 40330 - Building Maintenance Totals Invoice Transactions 28 $12,219.44
Division 40340 - SIMMS
Account 23000 - Utilities- Electric
303 - AMEREN ILLINOIS 01/08/26-3 10740-14099 Paid by Check 01/14/2026 01/16/2026 01/16/2026 01/15/2026 3,511.28
# 24120
Account 23000 - Utilities- Electric Totals Invoice Transactions 1 $3,511.28
Division 40340 - SIMMS Totals Invoice Transactions 1 $3,511.28
Division 40370 - Cemeteries
Account 23200 - Utilities- Water & Sewer
313 - CARBONDALE WATER & SEWAGE 01/08/26-7 492510-014 Paid by Check 01/14/2026 01/16/2026 01/16/2026 01/15/2026 4.94
SYSTEMS # 24126
Account 23200 - Utilities- Water & Sewer Totals Invoice Transactions 1 $4.94
Account 25100 - Repairs & Maint- Bldg & Struc
313 - CARBONDALE WATER & SEWAGE 01/08/26-7 492510-014 Paid by Check 01/14/2026 01/16/2026 01/16/2026 01/15/2026 3.70
SYSTEMS # 24126
Account 25100 - Repairs & Maint- Bldg & Struc Totals Invoice Transactions 1 $3.70
Account 27100 - Other Outside Services
7758 - CURT HEISINGER MONUMENT 035714 30 monuments Paid by Check 01/06/2026 01/16/2026 01/16/2026 01/15/2026 3,000.00
RESTORATION straightened # 24131
Account 27100 - Other Outside Services Totals Invoice Transactions 1 $3,000.00
Division 40370 - Cemeteries Totals Invoice Transactions 3 $3,008.64
Division 40390 - Forestry Management
Page 8 of 19
The undersigned hereby certify that the following bills or invoices represent a true and
correct statement of cost of goods and/or services rendered to the City of Carbondale by
firms or persons listed an that said firms or persons are entitled to payment for same in
the amounts shown.
Account 23200 - Utilities- Water & Sewer
313 - CARBONDALE WATER & SEWAGE 12/23/25-3 1113600-010 Paid by Check 01/06/2026 01/16/2026 01/16/2026 01/15/2026 9.45
SYSTEMS # 24126
313 - CARBONDALE WATER & SEWAGE 12/23/25-4 1115100-009 Paid by Check 01/06/2026 01/16/2026 01/16/2026 01/15/2026 9.45
SYSTEMS # 24126
Account 23200 - Utilities- Water & Sewer Totals Invoice Transactions 2 $18.90
Account 25100 - Repairs & Maint- Bldg & Struc
313 - CARBONDALE WATER & SEWAGE 12/23/25-3 1113600-010 Paid by Check 01/06/2026 01/16/2026 01/16/2026 01/15/2026 3.70
SYSTEMS # 24126
313 - CARBONDALE WATER & SEWAGE 12/23/25-4 1115100-009 Paid by Check 01/06/2026 01/16/2026 01/16/2026 01/15/2026 3.70
SYSTEMS # 24126
Account 25100 - Repairs & Maint- Bldg & Struc Totals Invoice Transactions 2 $7.40
Account 27100 - Other Outside Services
7357 - CLEARVIEW TREE SERVICE 417 Contracted Tree Paid by Check 01/06/2026 01/16/2026 01/16/2026 01/15/2026 4,600.00
Removal # 24127
Account 27100 - Other Outside Services Totals Invoice Transactions 1 $4,600.00
Division 40390 - Forestry Management Totals Invoice Transactions 5 $4,626.30
Department 40 - Public Works Totals Invoice Transactions 39 $24,071.42
Department 45 - Parks and Recreation
Division 40500 - Parks and Recreation
Account 23000 - Utilities- Electric
303 - AMEREN ILLINOIS 01/06/26 96320-00421 Paid by Check 01/14/2026 01/16/2026 01/16/2026 01/15/2026 49.64
# 24117
Account 23000 - Utilities- Electric Totals Invoice Transactions 1 $49.64
Account 23200 - Utilities- Water & Sewer
313 - CARBONDALE WATER & SEWAGE 12/23/25-5 1195590-003 Paid by Check 01/06/2026 01/16/2026 01/16/2026 01/15/2026 20.45
SYSTEMS # 24126
313 - CARBONDALE WATER & SEWAGE 12/23/25-6 1195570-007 Paid by Check 01/06/2026 01/16/2026 01/16/2026 01/15/2026 67.73
SYSTEMS # 24126
313 - CARBONDALE WATER & SEWAGE 12/23/25-7 1195510-002 Paid by Check 01/06/2026 01/16/2026 01/16/2026 01/15/2026 9.45
SYSTEMS # 24126
313 - CARBONDALE WATER & SEWAGE 12/30/25-4 1513990-012 Paid by Check 01/06/2026 01/16/2026 01/16/2026 01/15/2026 27.50
SYSTEMS # 24126
313 - CARBONDALE WATER & SEWAGE 12/30/25-6 1618600-011 Paid by Check 01/06/2026 01/16/2026 01/16/2026 01/15/2026 51.13
SYSTEMS # 24126
313 - CARBONDALE WATER & SEWAGE 12/30/25-7 1618650-002 Paid by Check 01/06/2026 01/16/2026 01/16/2026 01/15/2026 51.13
SYSTEMS # 24126
313 - CARBONDALE WATER & SEWAGE 01/08/26-8 493155-003 Paid by Check 01/14/2026 01/16/2026 01/16/2026 01/15/2026 11.23
SYSTEMS # 24126
Account 23200 - Utilities- Water & Sewer Totals Invoice Transactions 7 $238.62
Account 25100 - Repairs & Maint- Bldg & Struc
313 - CARBONDALE WATER & SEWAGE 12/23/25-5 1195590-003 Paid by Check 01/06/2026 01/16/2026 01/16/2026 01/15/2026 3.70
SYSTEMS # 24126
313 - CARBONDALE WATER & SEWAGE 12/23/25-6 1195570-007 Paid by Check 01/06/2026 01/16/2026 01/16/2026 01/15/2026 3.70
SYSTEMS # 24126
Page 9 of 19
The undersigned hereby certify that the following bills or invoices represent a true and
correct statement of cost of goods and/or services rendered to the City of Carbondale by
firms or persons listed an that said firms or persons are entitled to payment for same in
the amounts shown.
313 - CARBONDALE WATER & SEWAGE 12/23/25-7 1195510-002 Paid by Check 01/06/2026 01/16/2026 01/16/2026 01/15/2026 3.70
SYSTEMS # 24126
313 - CARBONDALE WATER & SEWAGE 12/30/25-4 1513990-012 Paid by Check 01/06/2026 01/16/2026 01/16/2026 01/15/2026 3.70
SYSTEMS # 24126
313 - CARBONDALE WATER & SEWAGE 12/30/25-6 1618600-011 Paid by Check 01/06/2026 01/16/2026 01/16/2026 01/15/2026 3.70
SYSTEMS # 24126
313 - CARBONDALE WATER & SEWAGE 01/08/26-8 493155-003 Paid by Check 01/14/2026 01/16/2026 01/16/2026 01/15/2026 3.70
SYSTEMS # 24126
Account 25100 - Repairs & Maint- Bldg & Struc Totals Invoice Transactions 6 $22.20
Division 40500 - Parks and Recreation Totals Invoice Transactions 14 $310.46
Department 45 - Parks and Recreation Totals Invoice Transactions 14 $310.46
Fund 01 - General Totals Invoice Transactions 123 $254,069.51
Fund 08 - Payroll Claim Fund
Account 20605-001 - Accrued Payroll Federal Income Tax Withholding
1093 - INTERNAL REVENUE SERVICE 2026-00000116 FICA - FICA* Paid by EFT # 01/07/2026 01/07/2026 01/09/2026 01/09/2026 68,940.55
71486
Account 20605-001 - Accrued Payroll Federal Income Tax Withholding Totals Invoice Transactions 1 $68,940.55
Account 20605-002 - Accrued Payroll Payroll Tax W/H- SIT
1029 - ILLINOIS DEPARTMENT OF REVENUE 2026-00000115 SIT - State Income Tax Paid by EFT # 01/07/2026 01/07/2026 01/09/2026 01/09/2026 32,840.46
71485
Account 20605-002 - Accrued Payroll Payroll Tax W/H- SIT Totals Invoice Transactions 1 $32,840.46
Account 20605-003 - Accrued Payroll Payroll Tax W/H- FICA
1093 - INTERNAL REVENUE SERVICE 2026-00000116 FICA - FICA* Paid by EFT # 01/07/2026 01/07/2026 01/09/2026 01/09/2026 71,805.12
71486
Account 20605-003 - Accrued Payroll Payroll Tax W/H- FICA Totals Invoice Transactions 1 $71,805.12
Fund 08 - Payroll Claim Fund Totals Invoice Transactions 3 $173,586.13
Fund 11 - Motor Fuel Tax Fund
Department 40 - Public Works
Division 41013 - MFT Operating & Maintenance
Account 23000 - Utilities- Electric
303 - AMEREN ILLINOIS 01/02/26 05911-08278 Paid by Check 01/06/2026 01/16/2026 01/16/2026 01/15/2026 69.55
# 24117
303 - AMEREN ILLINOIS 01/07/26 09211-40133 Paid by Check 01/14/2026 01/16/2026 01/16/2026 01/15/2026 101.77
# 24117
303 - AMEREN ILLINOIS 01/08/26 01081-71059 Paid by Check 01/14/2026 01/16/2026 01/16/2026 01/15/2026 71.10
# 24117
303 - AMEREN ILLINOIS 01/08/26-1 10810-44016 Paid by Check 01/14/2026 01/16/2026 01/16/2026 01/15/2026 84.56
# 24117
303 - AMEREN ILLINOIS 01/09/26 08780-75018 Paid by Check 01/14/2026 01/16/2026 01/16/2026 01/15/2026 480.70
# 24117
7520 - DIRECT ENERGY BUSINESS 2600800585202 1832110 Paid by Check 01/14/2026 01/16/2026 01/16/2026 01/15/2026 2,202.48
23 # 24132
637 - EGYPTIAN ELECTRIC 01/07/26-3 10469-015-Security Paid by Check 01/14/2026 01/16/2026 01/16/2026 01/15/2026 4,932.66
Lighting # 24136
Account 23000 - Utilities- Electric Totals Invoice Transactions 7 $7,942.82
Page 10 of 19
The undersigned hereby certify that the following bills or invoices represent a true and
correct statement of cost of goods and/or services rendered to the City of Carbondale by
firms or persons listed an that said firms or persons are entitled to payment for same in
the amounts shown.
Account 25000 - Repairs & Maintenance- Equip
7720 - GERSTNER ELECTRIC 1 Meter Cabinet Paid by Check 01/06/2026 01/16/2026 01/16/2026 01/15/2026 6,910.00
# 24141
Account 25000 - Repairs & Maintenance- Equip Totals Invoice Transactions 1 $6,910.00
Division 41013 - MFT Operating & Maintenance Totals Invoice Transactions 8 $14,852.82
Department 40 - Public Works Totals Invoice Transactions 8 $14,852.82
Department 50 - Community Investment
Division 41017 - MFT CIP & Replacement
Account 53100 - CIP Design Eng- Contractual
4034 - THOUVENOT WADE & MOERCHEN INC 95161 Balance Due This Pay Paid by Check 01/14/2026 01/16/2026 01/16/2026 01/15/2026 4,500.00
Estimate-ST2601 # 24184
Account 53100 - CIP Design Eng- Contractual Totals Invoice Transactions 1 $4,500.00
Division 41017 - MFT CIP & Replacement Totals Invoice Transactions 1 $4,500.00
Department 50 - Community Investment Totals Invoice Transactions 1 $4,500.00
Fund 11 - Motor Fuel Tax Fund Totals Invoice Transactions 9 $19,352.82
Fund 25 - Enterprise Zone Fees
Account 20125-007 - Accounts Payable Murphysboro
4502 - JACKSON GROWTH ALLIANCE 01/12/2026 Smooth Move Real Paid by Check 01/14/2026 01/16/2026 01/16/2026 01/15/2026 1,078.00
Estate # 24158
Account 20125-007 - Accounts Payable Murphysboro Totals Invoice Transactions 1 $1,078.00
Fund 25 - Enterprise Zone Fees Totals Invoice Transactions 1 $1,078.00
Fund 40 - Local Improvement Fund
Department 50 - Community Investment
Division 44007 - CIP & Replacement
Account 27100 - Other Outside Services
4034 - THOUVENOT WADE & MOERCHEN INC 95287 Balance Due This Pay Paid by Check 01/14/2026 01/16/2026 01/16/2026 01/15/2026 7,500.00
Estimate-SP2401 # 24185
Account 27100 - Other Outside Services Totals Invoice Transactions 1 $7,500.00
Account 52100 - CIP Prelim- Eng Contractual
793 - GREATER EGYPT REGIONAL PLANNING 6 Balance Due This Pay Paid by Check 01/14/2026 01/16/2026 01/16/2026 01/15/2026 9,924.95
& DEVELOPMENT Estimate-SS9902 # 24142
793 - GREATER EGYPT REGIONAL PLANNING 7 Balance Due This Pay Paid by Check 01/14/2026 01/16/2026 01/16/2026 01/15/2026 2,127.35
& DEVELOPMENT Estimate-SS9902 # 24143
Account 52100 - CIP Prelim- Eng Contractual Totals Invoice Transactions 2 $12,052.30
Account 53100 - CIP Design Eng- Contractual
5139 - DESIGN WORKS & HMB ARCHITECTS 12/31/2025 Balance Due This Pay Paid by Check 01/06/2026 01/06/2026 01/06/2026 01/06/2026 4,103.47
LLC Estimate # 24085
Account 53100 - CIP Design Eng- Contractual Totals Invoice Transactions 1 $4,103.47
Account 54100 - CIP Resident Eng- Contractual
7313 - HUTCHISON ENGINEERING, INC. 16 Balance Due This Pay Paid by Check 01/14/2026 01/16/2026 01/16/2026 01/15/2026 32,045.80
Estimate-OS2101 # 24147
7313 - HUTCHISON ENGINEERING, INC. #3 Balance Due This Pay Paid by Check 01/14/2026 01/16/2026 01/16/2026 01/15/2026 1,955.00
Estimate-ST2405 # 24148
Page 11 of 19
The undersigned hereby certify that the following bills or invoices represent a true and
correct statement of cost of goods and/or services rendered to the City of Carbondale by
firms or persons listed an that said firms or persons are entitled to payment for same in
the amounts shown.
7313 - HUTCHISON ENGINEERING, INC. 17 Balance Due This Pay Paid by Check 01/14/2026 01/16/2026 01/16/2026 01/15/2026 17,520.10
Estimate-OS2101 # 24149
7313 - HUTCHISON ENGINEERING, INC. 18 Balance Due This Pay Paid by Check 01/14/2026 01/16/2026 01/16/2026 01/15/2026 1,265.00
Estimate-OS2101 # 24150
Account 54100 - CIP Resident Eng- Contractual Totals Invoice Transactions 4 $52,785.90
Account 56500 - CIP Construction- Contractual
1503 - FAGER-MCGEE CONSTRUCTION INC 01/09/2026 Balance Due This Pay Paid by Check 01/14/2026 01/16/2026 01/16/2026 01/15/2026 312,194.80
Estimate-SP1002 # 24139
Account 56500 - CIP Construction- Contractual Totals Invoice Transactions 1 $312,194.80
Division 44007 - CIP & Replacement Totals Invoice Transactions 9 $388,636.47
Department 50 - Community Investment Totals Invoice Transactions 9 $388,636.47
Fund 40 - Local Improvement Fund Totals Invoice Transactions 9 $388,636.47
Fund 70 - Water & Sewer Fund
Account 10501-252 - Inventory Water Dist Supplies
1020 - IMCO UTILITY SUPPLY 4072164-00 Inventory Parts Paid by Check 01/14/2026 01/16/2026 01/16/2026 01/15/2026 2,502.66
# 24156
4269 - RUSSELL FORBY TRUCKING LLC 25-003 CA-11 Rock-INV. 25-003 Paid by Check 01/06/2026 01/16/2026 01/16/2026 01/15/2026 4,231.81
# 24174
Account 10501-252 - Inventory Water Dist Supplies Totals Invoice Transactions 2 $6,734.47
Department 00 - Undesignated
Division 00000 - Undesignated
Account 37022-065 - Other Charges & Fees Cedar Lake Concession Sales
394 - CITY OF CARBONDALE 01/09/2026 Cedar Lake Beach Paid by Check 01/13/2026 01/13/2026 01/13/2026 01/13/2026 378.00
Concessions Sales Tax # 24105
Account 37022-065 - Other Charges & Fees Cedar Lake Concession Sales Totals Invoice Transactions 1 $378.00
Division 00000 - Undesignated Totals Invoice Transactions 1 $378.00
Department 00 - Undesignated Totals Invoice Transactions 1 $378.00
Department 40 - Public Works
Division 47000 - Support Services
Account 24000 - Travel, Conf., Training
394 - CITY OF CARBONDALE 12/31/2025 Reimburse Petty Cash Paid by Check 01/06/2026 01/06/2026 01/06/2026 01/06/2026 30.00
FY2026 # 24083
Account 24000 - Travel, Conf., Training Totals Invoice Transactions 1 $30.00
Account 27100 - Other Outside Services
2009 - SENSUS USA, INC ZA82501360 Software support Paid by Check 01/06/2026 01/16/2026 01/16/2026 01/15/2026 4,699.00
10/09/25-10/08/266 # 24176
Account 27100 - Other Outside Services Totals Invoice Transactions 1 $4,699.00
Division 47000 - Support Services Totals Invoice Transactions 2 $4,729.00
Division 47002 - Lake Management
Account 25100 - Repairs & Maint- Bldg & Struc
313 - CARBONDALE WATER & SEWAGE 12/30/25-3 1513984-001 Paid by Check 01/06/2026 01/16/2026 01/16/2026 01/15/2026 90.00
SYSTEMS # 24126
Account 25100 - Repairs & Maint- Bldg & Struc Totals Invoice Transactions 1 $90.00
Page 12 of 19
The undersigned hereby certify that the following bills or invoices represent a true and
correct statement of cost of goods and/or services rendered to the City of Carbondale by
firms or persons listed an that said firms or persons are entitled to payment for same in
the amounts shown.
Division 47002 - Lake Management Totals Invoice Transactions 1 $90.00
Division 47011 - Water Treatment Plant
Account 23000 - Utilities- Electric
303 - AMEREN ILLINOIS 01/07/26-3 09210-79003 Paid by Check 01/14/2026 01/16/2026 01/16/2026 01/15/2026 1,309.64
# 24117
303 - AMEREN ILLINOIS 01/08/26-2 21320-05718 Paid by Check 01/14/2026 01/16/2026 01/16/2026 01/15/2026 68.18
# 24117
637 - EGYPTIAN ELECTRIC 01/07/26-1 10469-012 Paid by Check 01/14/2026 01/16/2026 01/16/2026 01/15/2026 21,895.35
# 24134
637 - EGYPTIAN ELECTRIC 01/07/26-2 10469-017 Paid by Check 01/14/2026 01/16/2026 01/16/2026 01/15/2026 13,656.56
# 24135
Account 23000 - Utilities- Electric Totals Invoice Transactions 4 $36,929.73
Account 25000 - Repairs & Maintenance- Equip
5391 - COGENT INC 5640859 Radio Antenna Paid by Check 01/06/2026 01/16/2026 01/16/2026 01/15/2026 1,616.40
Troubleshoot Service # 24128
1434 - MUNICIPAL EQUIPMENT CO INC INV0028246 Dayton Motor & Gearbox Paid by Check 01/06/2026 01/16/2026 01/16/2026 01/15/2026 2,065.24
# 24163
1434 - MUNICIPAL EQUIPMENT CO INC INV0028222 Renu Pumpheads Paid by Check 01/06/2026 01/16/2026 01/16/2026 01/15/2026 3,170.23
# 24164
Account 25000 - Repairs & Maintenance- Equip Totals Invoice Transactions 3 $6,851.87
Account 25100 - Repairs & Maint- Bldg & Struc
313 - CARBONDALE WATER & SEWAGE 12/30/25-1 1513982-001 Paid by Check 01/06/2026 01/16/2026 01/16/2026 01/15/2026 90.00
SYSTEMS # 24126
313 - CARBONDALE WATER & SEWAGE 12/30/25-2 1513983-001 Paid by Check 01/06/2026 01/16/2026 01/16/2026 01/15/2026 45.00
SYSTEMS # 24126
Account 25100 - Repairs & Maint- Bldg & Struc Totals Invoice Transactions 2 $135.00
Account 27300 - Operating Supplies & Materials
4806 - HAWKINS INC 7302982 Chemical Bid 25-22- Paid by Check 01/14/2026 01/16/2026 01/16/2026 01/15/2026 16,471.35
Potassium # 24145
4842 - POLYDYNE INC 1985473 Chemical
Permanganate
Bid 25-22- Paid by Check 01/06/2026 01/16/2026 01/16/2026 01/15/2026 33,832.80
Cationic Polymer # 24169
7781 - PVS DX, INC 237001602-25 Chemical Bid 25-22- Paid by Check 01/06/2026 01/16/2026 01/16/2026 01/15/2026 7,308.00
Chlorine # 24170
2321 - UNIVAR SOLUTIONS USA LLC 53557784 Chemical Bid 25-22- Paid by Check 01/06/2026 01/16/2026 01/16/2026 01/15/2026 8,439.77
Caustic Soda # 24186
Account 27300 - Operating Supplies & Materials Totals Invoice Transactions 4 $66,051.92
Division 47011 - Water Treatment Plant Totals Invoice Transactions 13 $109,968.52
Division 47015 - Water Distribution
Account 27300 - Operating Supplies & Materials
1987 - SCHULTE SUPPLY INC S1236558.001 S1237911.001 Stanley Paid by Check 01/06/2026 01/16/2026 01/16/2026 01/15/2026 194.76
+1 Model HP28 Twin # 24175
Hydraulic Power Unit Account 27300 - Operating Supplies & Materials Totals Invoice Transactions 1 $194.76
Account 50300 - Machinery & Equipment
1987 - SCHULTE SUPPLY INC S1236558.001 S1237911.001 Stanley Paid by Check 01/06/2026 01/16/2026 01/16/2026 01/15/2026 8,069.00
+1 Model HP28 Twin # 24175
Hydraulic Power Unit
Page 13 of 19
The undersigned hereby certify that the following bills or invoices represent a true and
correct statement of cost of goods and/or services rendered to the City of Carbondale by
firms or persons listed an that said firms or persons are entitled to payment for same in
the amounts shown.
Account 50300 - Machinery & Equipment Totals Invoice Transactions 1 $8,069.00
Division 47015 - Water Distribution Totals Invoice Transactions 2 $8,263.76
Division 47019 - Meter Services
Account 25000 - Repairs & Maintenance- Equip
2009 - SENSUS USA, INC ZA25020883 Replacement Autogun Paid by Check 01/06/2026 01/16/2026 01/16/2026 01/15/2026 359.63
Extension # 24176
Account 25000 - Repairs & Maintenance- Equip Totals Invoice Transactions 1 $359.63
Division 47019 - Meter Services Totals Invoice Transactions 1 $359.63
Division 47022 - SE Wastewater Treatment Plant
Account 23000 - Utilities- Electric
7140 - SR Carbondale Holdings, LLC 01/05/26 Electric Bill for WWTP Paid by EFT # 01/06/2026 01/06/2026 01/06/2026 01/06/2026 2,220.88
ABA#021000021 Dec 1459
303 - AMEREN ILLINOIS 12/30/25 82220-06319 Paid by Check 01/06/2026 01/16/2026 01/16/2026 01/15/2026 5,356.83
# 24118
Account 23000 - Utilities- Electric Totals Invoice Transactions 2 $7,577.71
Account 23100 - Utilities- Gas
303 - AMEREN ILLINOIS 01/05/26-4 72220-06212 Paid by Check 01/06/2026 01/16/2026 01/16/2026 01/15/2026 336.22
# 24117
Account 23100 - Utilities- Gas Totals Invoice Transactions 1 $336.22
Account 24000 - Travel, Conf., Training
394 - CITY OF CARBONDALE 12/31/2025 Reimburse Petty Cash Paid by Check 01/06/2026 01/06/2026 01/06/2026 01/06/2026 120.00
FY2026 # 24083
Account 24000 - Travel, Conf., Training Totals Invoice Transactions 1 $120.00
Account 25000 - Repairs & Maintenance- Equip
3745 - ILLINOIS ELECTRIC WORKS INC SI14350 Blower Oil Paid by Check 01/14/2026 01/16/2026 01/16/2026 01/15/2026 453.45
# 24152
1020 - IMCO UTILITY SUPPLY 4072051-00 4 inch valve rebuild kits Paid by Check 01/14/2026 01/16/2026 01/16/2026 01/15/2026 1,298.76
# 24155
Account 25000 - Repairs & Maintenance- Equip Totals Invoice Transactions 2 $1,752.21
Account 25100 - Repairs & Maint- Bldg & Struc
313 - CARBONDALE WATER & SEWAGE 01/08/26-9 2400240-002 Paid by Check 01/14/2026 01/16/2026 01/16/2026 01/15/2026 48.70
SYSTEMS # 24126
Account 25100 - Repairs & Maint- Bldg & Struc Totals Invoice Transactions 1 $48.70
Account 27300 - Operating Supplies & Materials
1900 - WAITES COMPANY INC 0039025-IN Blower Filters Paid by Check 01/14/2026 01/16/2026 01/16/2026 01/15/2026 125.20
# 24188
Account 27300 - Operating Supplies & Materials Totals Invoice Transactions 1 $125.20
Division 47022 - SE Wastewater Treatment Plant Totals Invoice Transactions 8 $9,960.04
Division 47023 - NW Wastewater Treatment Plant
Account 23000 - Utilities- Electric
637 - EGYPTIAN ELECTRIC 01/07/26 10469-008 Paid by Check 01/14/2026 01/16/2026 01/16/2026 01/15/2026 28,292.21
# 24133
Account 23000 - Utilities- Electric Totals Invoice Transactions 1 $28,292.21
Account 23100 - Utilities- Gas
Page 14 of 19
The undersigned hereby certify that the following bills or invoices represent a true and
correct statement of cost of goods and/or services rendered to the City of Carbondale by
firms or persons listed an that said firms or persons are entitled to payment for same in
the amounts shown.
303 - AMEREN ILLINOIS 01/05/26-7 81420-07318 Paid by Check 01/06/2026 01/16/2026 01/16/2026 01/15/2026 102.68
# 24117
303 - AMEREN ILLINOIS 01/05/26-8 91420-07415 Paid by Check 01/06/2026 01/16/2026 01/16/2026 01/15/2026 175.13
# 24117
Account 23100 - Utilities- Gas Totals Invoice Transactions 2 $277.81
Account 24000 - Travel, Conf., Training
394 - CITY OF CARBONDALE 12/31/2025 Reimburse Petty Cash Paid by Check 01/06/2026 01/06/2026 01/06/2026 01/06/2026 120.00
FY2026 # 24083
1434 - MUNICIPAL EQUIPMENT CO INC INV0028220 Electrical Training Paid by Check 01/06/2026 01/16/2026 01/16/2026 01/15/2026 1,500.00
# 24165
Account 24000 - Travel, Conf., Training Totals Invoice Transactions 2 $1,620.00
Account 25100 - Repairs & Maint- Bldg & Struc
313 - CARBONDALE WATER & SEWAGE 01/08/26-6 132540-002 Paid by Check 01/14/2026 01/16/2026 01/16/2026 01/15/2026 93.70
SYSTEMS # 24126
Account 25100 - Repairs & Maint- Bldg & Struc Totals Invoice Transactions 1 $93.70
Account 25200 - Repairs & Maint- Other Improv
5553 - EVOQUA WATER TECHNOLOGIES LLC 907307201 Motor and Gear Box Paid by Check 01/06/2026 01/16/2026 01/16/2026 01/15/2026 5,645.14
# 24138
Account 25200 - Repairs & Maint- Other Improv Totals Invoice Transactions 1 $5,645.14
Account 27300 - Operating Supplies & Materials
5781 - C & C PUMPS & SUPPLY SERVICE INV34399 Check Valve Paid by Check 01/06/2026 01/16/2026 01/16/2026 01/15/2026 460.56
# 24124
Account 27300 - Operating Supplies & Materials Totals Invoice Transactions 1 $460.56
Account 29900 - Operating Equipment
2348 - USA BLUEBOOK INV00900934 Sampler Paid by Check 01/06/2026 01/16/2026 01/16/2026 01/15/2026 4,257.82
# 24187
Account 29900 - Operating Equipment Totals Invoice Transactions 1 $4,257.82
Division 47023 - NW Wastewater Treatment Plant Totals Invoice Transactions 9 $40,647.24
Division 47025 - Sewage Lift Stations
Account 23000 - Utilities- Electric
303 - AMEREN ILLINOIS 01/05/26 68220-04418 Paid by Check 01/06/2026 01/16/2026 01/16/2026 01/15/2026 50.17
# 24117
303 - AMEREN ILLINOIS 01/07/26-5 62320-01618 Paid by Check 01/14/2026 01/16/2026 01/16/2026 01/15/2026 428.06
# 24117
303 - AMEREN ILLINOIS 01/07/26-6 05320-03018 Paid by Check 01/14/2026 01/16/2026 01/16/2026 01/15/2026 158.54
# 24117
Account 23000 - Utilities- Electric Totals Invoice Transactions 3 $636.77
Division 47025 - Sewage Lift Stations Totals Invoice Transactions 3 $636.77
Department 40 - Public Works Totals Invoice Transactions 39 $174,654.96
Department 50 - Community Investment
Division 47044 - Wastewater System- CIP & Replace
Account 53100 - CIP Design Eng- Contractual
793 - GREATER EGYPT REGIONAL PLANNING #4 Optimization Study Paid by Check 01/14/2026 01/16/2026 01/16/2026 01/15/2026 12,000.00
& DEVELOPMENT WW2301 # 24144
Page 15 of 19
The undersigned hereby certify that the following bills or invoices represent a true and
correct statement of cost of goods and/or services rendered to the City of Carbondale by
firms or persons listed an that said firms or persons are entitled to payment for same in
the amounts shown.
5117 - RJN GROUP INC 402105A Balance Due This Pay Paid by Check 01/14/2026 01/16/2026 01/16/2026 01/15/2026 1,340.10
Estimate-SA2001 # 24173
Account 53100 - CIP Design Eng- Contractual Totals Invoice Transactions 2 $13,340.10
Division 47044 - Wastewater System- CIP & Replace Totals Invoice Transactions 2 $13,340.10
Department 50 - Community Investment Totals Invoice Transactions 2 $13,340.10
Department 60 - Debt Service
Division 47049 - Water & Sewer Bonds & Loans
Account 64000 - Other Debt Principal
2642 - FIRST SOUTHERN BANK 12/30/2025 Loan #25968 January Paid by Check 01/06/2026 01/06/2026 01/06/2026 01/06/2026 4,816.59
2026 # 24086
Account 64000 - Other Debt Principal Totals Invoice Transactions 1 $4,816.59
Account 64100 - Other Debt Interest
2642 - FIRST SOUTHERN BANK 12/30/2025 Loan #25968 January Paid by Check 01/06/2026 01/06/2026 01/06/2026 01/06/2026 1,238.80
2026 # 24086
Account 64100 - Other Debt Interest Totals Invoice Transactions 1 $1,238.80
Division 47049 - Water & Sewer Bonds & Loans Totals Invoice Transactions 2 $6,055.39
Department 60 - Debt Service Totals Invoice Transactions 2 $6,055.39
Fund 70 - Water & Sewer Fund Totals Invoice Transactions 46 $201,162.92
Fund 71 - Parking
Department 40 - Public Works
Division 47100 - Public Parking Services
Account 23000 - Utilities- Electric
7520 - DIRECT ENERGY BUSINESS 2600800585202 1832110 Paid by Check 01/14/2026 01/16/2026 01/16/2026 01/15/2026 385.62
23 # 24132
Account 23000 - Utilities- Electric Totals Invoice Transactions 1 $385.62
Account 27100 - Other Outside Services
4828 - WEST PAYMENT CENTER THOMSON 853036601 Clear System December Paid by Check 01/06/2026 01/16/2026 01/16/2026 01/15/2026 245.61
REUTERS, INC 2025 # 24183
Account 27100 - Other Outside Services Totals Invoice Transactions 1 $245.61
Division 47100 - Public Parking Services Totals Invoice Transactions 2 $631.23
Department 40 - Public Works Totals Invoice Transactions 2 $631.23
Fund 71 - Parking Totals Invoice Transactions 2 $631.23
Fund 72 - Solid Waste Management
Department 40 - Public Works
Division 47200 - Refuse & Recycling Services
Account 27100 - Other Outside Services
1626 - NEW EARTH COMPOST 01/01/2026 December Blanket Paid by Check 01/13/2026 01/13/2026 01/13/2026 01/13/2026 1,971.00
# 24109
7511 - CRC SOUTHERN RECYCLING, LLC 80998 November Statement Paid by Check 01/06/2026 01/16/2026 01/16/2026 01/15/2026 1,613.50
# 24129
7511 - CRC SOUTHERN RECYCLING, LLC 81892 December Statement Paid by Check 01/14/2026 01/16/2026 01/16/2026 01/15/2026 2,378.45
# 24130
Account 27100 - Other Outside Services Totals Invoice Transactions 3 $5,962.95
Page 16 of 19
The undersigned hereby certify that the following bills or invoices represent a true and
correct statement of cost of goods and/or services rendered to the City of Carbondale by
firms or persons listed an that said firms or persons are entitled to payment for same in
the amounts shown.
Account 64000 - Other Debt Principal
6076 - FIRST MID ILLINOIS BANK 01/06/2026 Loan #2739025730 Paid by Check 01/07/2026 01/07/2026 01/07/2026 01/07/2026 3,637.14
January 2026 # 24091
Account 64000 - Other Debt Principal Totals Invoice Transactions 1 $3,637.14
Account 64100 - Other Debt Interest
6076 - FIRST MID ILLINOIS BANK 01/06/2026 Loan #2739025730 Paid by Check 01/07/2026 01/07/2026 01/07/2026 01/07/2026 197.24
January 2026 # 24091
Account 64100 - Other Debt Interest Totals Invoice Transactions 1 $197.24
Division 47200 - Refuse & Recycling Services Totals Invoice Transactions 5 $9,797.33
Department 40 - Public Works Totals Invoice Transactions 5 $9,797.33
Fund 72 - Solid Waste Management Totals Invoice Transactions 5 $9,797.33
Fund 73 - Rental Properties
Department 40 - Public Works
Division 47300 - Municipal Rental Properties
Account 23000 - Utilities- Electric
303 - AMEREN ILLINOIS 12/31/25 83620-01513 Paid by Check 01/06/2026 01/16/2026 01/16/2026 01/15/2026 430.59
# 24121
303 - AMEREN ILLINOIS 01/06/26-2 96520-02418 Paid by Check 01/14/2026 01/16/2026 01/16/2026 01/15/2026 659.38
# 24117
303 - AMEREN ILLINOIS 01/07/26-1 76320-01324 Paid by Check 01/14/2026 01/16/2026 01/16/2026 01/15/2026 366.61
# 24117
303 - AMEREN ILLINOIS 01/07/26-2 09030-28049 Paid by Check 01/14/2026 01/16/2026 01/16/2026 01/15/2026 48.61
# 24117
303 - AMEREN ILLINOIS 01/07/26/-4 01320-02214 Paid by Check 01/14/2026 01/16/2026 01/16/2026 01/15/2026 344.68
# 24117
Account 23000 - Utilities- Electric Totals Invoice Transactions 5 $1,849.87
Account 23100 - Utilities- Gas
303 - AMEREN ILLINOIS 01/05/26-6 46520-02011 Paid by Check 01/06/2026 01/16/2026 01/16/2026 01/15/2026 77.46
# 24117
303 - AMEREN ILLINOIS 01/05/26-10 96520-02427 Paid by Check 01/14/2026 01/16/2026 01/16/2026 01/15/2026 362.70
# 24117
Account 23100 - Utilities- Gas Totals Invoice Transactions 2 $440.16
Account 23200 - Utilities- Water & Sewer
313 - CARBONDALE WATER & SEWAGE 12/23/25-2 1424400-001 Paid by Check 01/06/2026 01/16/2026 01/16/2026 01/15/2026 129.21
SYSTEMS # 24126
313 - CARBONDALE WATER & SEWAGE 01/08/26-1 101210-001 Paid by Check 01/14/2026 01/16/2026 01/16/2026 01/15/2026 25.66
SYSTEMS # 24126
313 - CARBONDALE WATER & SEWAGE 01/08/26-4 101220-018 Paid by Check 01/14/2026 01/16/2026 01/16/2026 01/15/2026 4.94
SYSTEMS # 24126
313 - CARBONDALE WATER & SEWAGE 01/08/26-5 112400-016 Paid by Check 01/14/2026 01/16/2026 01/16/2026 01/15/2026 9.45
SYSTEMS # 24126
Account 23200 - Utilities- Water & Sewer Totals Invoice Transactions 4 $169.26
Account 24000 - Travel, Conf., Training
394 - CITY OF CARBONDALE 12/31/2025 Reimburse Petty Cash Paid by Check 01/06/2026 01/06/2026 01/06/2026 01/06/2026 20.00
FY2026 # 24083
Page 17 of 19
The undersigned hereby certify that the following bills or invoices represent a true and
correct statement of cost of goods and/or services rendered to the City of Carbondale by
firms or persons listed an that said firms or persons are entitled to payment for same in
the amounts shown.
Account 24000 - Travel, Conf., Training Totals Invoice Transactions 1 $20.00
Account 25100 - Repairs & Maint- Bldg & Struc
313 - CARBONDALE WATER & SEWAGE 12/23/25-2 1424400-001 Paid by Check 01/06/2026 01/16/2026 01/16/2026 01/15/2026 3.70
SYSTEMS # 24126
313 - CARBONDALE WATER & SEWAGE 01/08/26-1 101210-001 Paid by Check 01/14/2026 01/16/2026 01/16/2026 01/15/2026 3.70
SYSTEMS # 24126
313 - CARBONDALE WATER & SEWAGE 01/08/26-4 101220-018 Paid by Check 01/14/2026 01/16/2026 01/16/2026 01/15/2026 3.70
SYSTEMS # 24126
313 - CARBONDALE WATER & SEWAGE 01/08/26-5 112400-016 Paid by Check 01/14/2026 01/16/2026 01/16/2026 01/15/2026 3.70
SYSTEMS # 24126
Account 25100 - Repairs & Maint- Bldg & Struc Totals Invoice Transactions 4 $14.80
Division 47300 - Municipal Rental Properties Totals Invoice Transactions 16 $2,494.09
Department 40 - Public Works Totals Invoice Transactions 16 $2,494.09
Fund 73 - Rental Properties Totals Invoice Transactions 16 $2,494.09
Fund 79 - Group Health Insurance
Account 14012-010 - Intrafund F/R Due from Operating
406 - CARBONDALE MEDICAL CLAIMS 01/02/2026 Medical Claims for Paid by Check 01/06/2026 01/06/2026 01/06/2026 01/06/2026 25,373.27
01/02/2026 # 24076
406 - CARBONDALE MEDICAL CLAIMS 01/13/2026 Record Medical Claims Paid by Check 01/13/2026 01/13/2026 01/13/2026 01/13/2026 205,387.76
for FY26 January 13, # 24100
2026 Account 14012-010 - Intrafund F/R Due from Operating Totals Invoice Transactions 2 $230,761.03
Fund 79 - Group Health Insurance Totals Invoice Transactions 2 $230,761.03
Fund 80 - Fire Pension
Account 20405-010 - Intra F/P General Fund
394 - CITY OF CARBONDALE 01/02/2026 Reimbursement for Paid by Check 01/06/2026 01/06/2026 01/06/2026 01/06/2026 26.12
Interfund Payable # 24080
Postage Account 20405-010 - Intra F/P General Fund Totals Invoice Transactions 1 $26.12
Fund 80 - Fire Pension Totals Invoice Transactions 1 $26.12
Fund 81 - Police Pension
Account 20405-010 - Intra F/P General Fund
394 - CITY OF CARBONDALE 01/02/26 Reimbursement for Paid by Check 01/06/2026 01/06/2026 01/06/2026 01/06/2026 51.06
Interfund Payable # 24081
394 - CITY OF CARBONDALE 12/29/25 Salary
Postage& Fringe Paid by Check 01/06/2026 01/06/2026 01/06/2026 01/06/2026 1,692.75
December 2025 # 24082
Account 20405-010 - Intra F/P General Fund Totals Invoice Transactions 2 $1,743.81
Fund 81 - Police Pension Totals Invoice Transactions 2 $1,743.81
Fund 89 - Downtown SSA # 1
Account 20125-002 - Accounts Payable Real Estate Taxes
392 - CARBONDALE MAIN STREET 01/12/2026 5th Distribution of Real Paid by Check 01/13/2026 01/13/2026 01/13/2026 01/13/2026 1,669.38
Estate Tax # 24099
Account 20125-002 - Accounts Payable Real Estate Taxes Totals Invoice Transactions 1 $1,669.38
Fund 89 - Downtown SSA # 1 Totals Invoice Transactions 1 $1,669.38
Page 18 of 19
The undersigned hereby certify that the following bills or invoices represent a true and
correct statement of cost of goods and/or services rendered to the City of Carbondale by
firms or persons listed an that said firms or persons are entitled to payment for same in
the amounts shown.
Grand Totals Invoice Transactions 220 $1,285,008.84
______________________________ ____________________________
DIRECTOR OF FINANCE CITY MANAGER
______________________________ ______________________________
DATE DATE
This is to certify that the above warrant was duly presented at a meeting of the council on __________________ and payment of said warrant
has been made in accordance with the Carbondale Revised Code.
APPROVED: ____________________________________________
Carolin Harvey, Mayor
ATTEST: __________________________________
Jennifer R. Sorrell, City Clerk
LIST OF WARRANTS REVIEWED BY:
________________________________________
Jeffrey M. Davis, City Treasurer
Page 19 of 19
Agenda Item Details
Meeting: January 27, 2026 - City Council Meeting
Category: Consent Agenda
Subject: Resolution Authorizing the Mayor to Sign a Joint Funding Agreement for the
Engineering Costs Related to CIP OS-1901 for Phase II of the NW Trail from New Era
Road to East of Airport Road
Type: Action - Consent
Recommended Action:
Goals: Goal 1: Provide a high quality of life and foster a sense of community.
Goal 4: Encourage responsible and progressive economic development/tourism/arts
and entertainment.
Goal 5: Provide high-quality City infrastructure.
Originating Department: Public Works
Background: In June 2025, the City was awarded $1,213,010 in Illinois Transportation Enhancement Program
(ITEP) grant funds with zero match to pave the Mudline bike path Phase II from New Era to East of Airport Road.
The project is now at the Engineering/Design Phase. It is estimated that the engineering costs will be $60,000,
with the City's portion being $0. The Illinois Department of Transportation (IDOT), which administers the funds,
requires a formal agreement between the City and IDOT. The Federal Highway agreement will be executed by the
Mayor pending City Council approval of the resolution.
Recommended Action: Adopt a Resolution Authorizing the Mayor sign a Joint Funding Agreement with the Illinois
Department of Transportation for the engineering costs related to CIP OS-1901 for Phase II of the Northwest Trail
from New Era Road to east of Airport Road.
Additional Information:
Attachments:
1. Resolution Authorizing the Mayor to Execute a Joint Funding Agreement for NW trail Phase II 2026-01-27
2. Joint Funding Agreement OS1901 Mudline 2026-01-27
Motion & Voting:
Motion by None, seconded by None.
Final Resolution: Motion
Yea: None
Nay: None
RESOLUTION NO. 2026 - R - ______
RESOLUTION AUTHORIZING THE MAYOR TO ENTER INTO A JOINT FUNDING
AGREEMENT WITH IDOT FOR THE NORTHWEST TRAIL PHASE II FROM NEW
ERA RD TO EAST OF AIRPORT RD(OS1901) ALSO KNOWN AS IDOT SECTION 25-
00168-00-BT
WHEREAS, the City of Carbondale, Illinois, is proposing to construct Phase II of the
Northwest Trail from New Era Rd to East of Airport Road, known by the Illinois Department of
Transportation (IDOT) as Section Number 25-00168-00-BT and job Number P-99-010-26; and
WHEREAS, the above-stated improvement will necessitate the use of funding provided
through the Illinois Department of Transportation (IDOT); and signee
WHEREAS, the use of these funds requires a joint funding agreement (AGREEMENT)
with IDOT; and
NOW, THEREFORE, BE RESOLVED BY THE CITY COUNCIL OF THE
CITY OF CARBONDALE, ILLINOIS, AS FOLLOWS:
SECTION 1. The Mayor of the City of Carbondale is hereby authorized to execute an
AGREEMENT with IDOT for the above-mentioned project.
SECTION 2. That the City agrees to pass a supplemental resolution to provide
additional funds for its share of the cost of this improvement if the amount appropriated herein
proves to be insufficient to cover said cost.
SECTION 3. That the City Manager of the City of Carbondale, Illinois, be and is hereby
authorized to do any and all things reasonable, necessary, and proper to carry out the intent and
purposes of this Resolution.
SECTION 4. The City Clerk of the City of Carbondale is directed to transmit 4 (four)
copies of the Agreement and Resolution to IDOT District #9 Bureau of Local Roads and Streets.
SECTION 5. That this Resolution be spread at length upon the minute records of the
City Council of the City of Carbondale, Illinois.
This Resolution adopted at a regular meeting of the City Council of the City of
Carbondale on the 27th day of January, 2026.
APPROVED: ________________________________________
Carolin Harvey, Mayor
ATTEST: __________________________________________
Jennifer R. Sorrell, City Clerk
Agenda Item Details
Meeting: January 27, 2026 - City Council Meeting
Category: Consent Agenda
Subject: Resolution Authorizing the Mayor to Accept Deeds From the Jackson County Trustee
Purchase and Bonnie Brae Residents Association
Type: Action - Consent
Recommended Action:
Goals: Goal 1: Provide a high quality of life and foster a sense of community.
Goal 3: Demonstrate fiscal responsibility and transparency while providing high-quality
City services.
Goal 6: Enhance residential development/rehabilitation/home ownership.
Originating Department: Community Development
Background: Background: The City has an ongoing residential demolition program that is funded through the
Illinois Housing Development Authority's Strong Communities Program, Round 2. A requirement of the program is
for the City to obtain ownership of the sites post-demolition. City staff does this through judicial deeds, tax
purchases, or voluntary transfers.
605 N. Marion Street was obtained through a Jackson County Trustee purchase, which acquisition was approved
by the City Council on October 14, 2025. The home on this site was demolished during Round 1 of the City's
current demolition program, and the deed was recorded on December 30, 2025.
Bonnie Brae Subdivision was annexed into the Corporate City Limits in the summer of 2022. The subdivision was
annexed when it became contiguous to the City's boundary. The subdivision had an annexation agreement
requiring such annexation, due to its connection to the City sanitary sewer system when it was constructed
initially. All of the lots were annexed except for one lot at 687 Wood Road that was owned jointly by the Bonnie
Brae Residents Association. This lot contains the sanitary sewer pump station for the subdivision. Approval of this
resolution will place the property under City ownership. The deed for this property was recorded on December 5,
2025.
Recommended Action: Adopt a Resolution authorizing the Mayor to accept deeds from the Jackson County
Trustee and Bonnie Brae Residents Association.
Additional Information:
Attachments:
1. 605 North Marion Street Deed from Jackson County Trustee November 2025
2. Bonnie Brae Residents Association Quitclaim Deed 687 Wood Road 14 November 2025
3. Resolution Authorizing the Mayor To Accept Deeds for the Conveyance of Land
Motion & Voting:
Motion by None, seconded by None.
Final Resolution: Motion
Yea: None
Nay: None
RESOLUTION NO. 2026-R-______
A RESOLUTION AUTHORIZING THE MAYOR TO ACCEPT DEEDS FOR THE
CONVEYANCE OF LAND
WHEREAS, the City of Carbondale, Illinois, is a home rule unit of local government under
the Illinois Constitution, 1970, Article VII, Section 6; and
WHEREAS, pursuant to Article VII, Section 6(a) of the Illinois Constitution, 1970, the
City of Carbondale 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; and
WHEREAS, the City has received a deed for 605 North Marion Street from the Jackson
County Trustee, which parcel was obtained as a result of the City’s demolition program; and
WHEREAS, following annexation of properties in the Bonnie Brae Subdivision, the
parcel located at 687 Wood Road, which property contains the sanitary sewer pump station for the
subdivision, has been deeded to the City by the Bonnie Brae Residents Association; and
WHEREAS, in accordance with Carbondale Revised Code section 1-13-6.C, the City
Council must act to authorize the Mayor to accept any deed or other evidence of transfer of title
on behalf of the City in order to receive real estate; and
WHEREAS, the Carbondale City Council finds it in the best interest of the City of
Carbondale to accept said property from Sellers.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY
OF CARBONDALE, ILLINOIS, AS FOLLOWS:
SECTION ONE. That the City Council deems it in the best interest of the City of
Carbondale to accept the deeds from the property owners for 605 N. Marion Street, and 687 Wood
Road in Carbondale, Illinois, as shown in the deeds attached hereto and incorporated herein.
SECTION TWO. That the Mayor of the City of Carbondale be and is hereby
authorized to accept the Deeds from the Property Owners for the transfer of real property described
above.
SECTION THREE. That the City Manager and Staff are hereby authorized to take any
and all necessary, reasonable, and proper actions to carry out the intent and purpose of this
Resolution.
SECTION FOUR. That this Resolution be spread at length upon the minute records of
the City Council of the City of Carbondale, Illinois.
This Resolution was adopted at a meeting of the City Council of the City of Carbondale,
Illinois on the 27th day of January, 2026.
APPROVED: ____________________________________
Carolin Harvey, Mayor
ATTEST: ______________________________
Jennifer R. Sorrell, City Clerk
Agenda Item Details
Meeting: January 27, 2026 - City Council Meeting
Category: Consent Agenda
Subject: An Ordinance Amending the Carbondale Revised Code Establishing a Definition for Fire
Lanes on Privately-owned Streets, Drives, and Alleyways and the Enforcement of No
Parking.
Type: Action - Consent
Recommended Action:
Goals: Goal 1: Provide a high quality of life and foster a sense of community.
Originating Department: City Attorney
Background: The Carbondale Revised Code lacks specific language addressing "no parking" in fire lanes, even
though it provides for "no parking where prohibited." This creates a gap regarding fire lanes on privately owned
streets, drives, and alleyways. To ensure unobstructed access for fire apparatus to private properties, it is
essential to establish clear authority to enforce no parking in fire lanes on these private thoroughfares.
It is recommended that the City Council adopt an ordinance amending the Carbondale Revised Code to include a
definition of a fire lane on private streets, drives, and alleyways, and the enforcement of no parking in fire lanes.
Recommended Action: Adopt an Ordinance amending the Carbondale Revised Code to establish a definition for
fire lanes on privately-owned streets, drives, and alleyways, and providing for the enforcement of No Parking in
said fire lanes.
Additional Information:
Attachments:
1. Exhibit A - An Ordinance Establishing and Regulating Fire Lanes on Privately Owned Property 2026-01-26
2. Ordinance Amending Title 8 and Title 18 Prohibiting Parking in Fire Lanes 2026-01-27
Motion & Voting:
Motion by None, seconded by None.
Final Resolution: Motion
Yea: None
Nay: None
Exhibit A
8-5-6: FIRE LANES:
A. Designation; Signs Posted: All privately owned alleys, streets, and driveways less than
twenty feet (20') in width located on property used for industrial or commercial purposes, or
located adjacent to or on the same lot as a multi-family residential building containing four (4) or
more dwelling units, are hereby designated as fire lanes. For purposes of this section, the width
of an alley, street, or driveway shall be measured at its narrowest point from the edge of the
pavement to the edge of the pavement or, if unpaved, from the edge of the driving surface to the
edge of the driving surface. Nothing in this section shall prohibit the owner of a privately owned
alley, street, or driveway from designating fire lanes when the distance between the curb lines is
greater than twenty feet (20’).
B. Parking Prohibited: No vehicle shall be parked or stopped in a designated fire lane except
for an “authorized emergency vehicle” as defined by the Illinois Motor Vehicle Code.
C. Signs Posted:
1. The owner of the premises on which a fire lane is located shall post and maintain, or
cause to be posted and maintained, signs along the curbs and sides of the fire lane which state
“Fire Lane/No Parking/No Stopping/At Any Time”.
2. The signs shall be erected or placed along each curb or side of the fire lane at least once
every fifty feet (50').
3. The signs shall be not less than twelve inches by eighteen inches (12" x 18") and shall
have white lettering on a red background or shall be of such other size and design as approved by
the Fire Chief, or designee, of the Carbondale Fire Department.
D. Penalty: Any person who violates the provisions of this section shall, upon conviction, be
subject to a fine of not less than one hundred dollars ($100.00) nor more than two hundred fifty
dollars ($250.00) for each violation. For purposes of this section, a separate and distinct violation
of subsection B of this section shall occur for each thirty (30) minute period or part thereof
during which a vehicle is parked or stopped in violation of said subsection B, and a separate and
distinct violation of subsection C of this section shall occur on each day or part thereof that signs
are not erected or maintained in violation of said subsections C.
18-12-1: ENFORCEMENT OF PARKING ORDINANCES:
A. Issue Citations: All police officers, fire fighters, and any other officer of the city, who is
otherwise authorized to issue citations for violations of this chapter, shall immediately issue a
citation to the owner or operator of a vehicle whenever that vehicle is parked in a location or
manner prohibited by this chapter. Any city official from the building and neighborhood services
division is hereby authorized to issue citations to the owner or operator of any vehicle which is
parked in violation of this chapter. If the owner or operator of a vehicle parked in violation of
this chapter is not present to accept the citation, the citation shall be placed on the vehicle.
B. Citation Response Time: If the city's citation is not satisfied within fourteen (14) days, the
city will send notice of said citation to the registered owner of the vehicle as shown by the
records of the Illinois secretary of state.
C. Filed In County Court; License Suspension: If the citation is not satisfied within thirty (30)
days, the city may cause a complaint to be filed in Jackson County circuit court. The city, where
appropriate, may utilize the procedures established in 625 Illinois Compiled Statutes 5/6-306.5
concerning the suspension of a person's driver's license for outstanding parking tickets.
D. Authority To Impound Or Tow: Nothing in this section shall prevent or limit the city's
authority to impound or tow vehicles pursuant to this chapter or to file a complaint sooner as
provided for in this title.
E. Owner Liability: In any prosecution with regard to a vehicle parked or left in a place in
violation of any provision of this chapter, proof that the particular vehicle described in the
complaint was parked or left in violation of a provision hereof, together with proof that the
defendant named in the complaint was at that time the registered owner of such vehicle, shall
constitute prima facie evidence that the defendant was the person who parked or left the vehicle
in violation of this section. (Ord. 2015-29)
18-12-2: PARKING PROHIBITED IN SPECIFIED PLACES:
A. Enumerated: No person shall park a vehicle, except when necessary to avoid conflict with
other traffic or in compliance with the directions of a police officer or traffic control device, in
any of the following places:
1. On a sidewalk;
2. In front of a public or private driveway;
3. Within an intersection;
4. Within fifteen feet (15') of a fire hydrant;
5. On a crosswalk;
6. Within twenty feet (20') of a crosswalk at an intersection;
7. Within thirty feet (30') upon the approach of any flashing beacon, stop sign, or traffic
control signal located at the side of a roadway;
8. Between a safety zone and the adjacent curb or within thirty feet (30') of points on the
curb immediately opposite the ends of a safety zone, unless a different length is indicated by
signs or markings;
9. Within fifty feet (50') of the nearest rail of a railroad grade crossing;
10. Within twenty feet (20') of the driveway entrance of any fire station and on the side of a
street opposite the entrance to any station within seventy five feet (75') of said entrance when
properly posted;
11. Alongside or opposite any street excavation or obstruction when such parking would
obstruct traffic;
12. On the roadway side of any vehicle parked at the edge or curb of a street;
13. Upon any bridge or other elevated structure upon a highway or within a highway tunnel;
14. At any place where official signs prohibit parking.
15. Within a fire lane as defined in 8-5-6 of this Code.
B. Specific Parking Prohibitions:
1. Parking In Streets And Alleys Not To Obstruct Traffic: No person shall park a motor
vehicle within a street or alley in such a manner or under such conditions as to leave available
less than ten feet (10') of the width of the roadway for the free movement of vehicular traffic. No
person shall stop, stand, or park a vehicle within a street or alley in such a position as to block
the driveway entrance to any abutting property.
2. Parking On Right-Of-Way Prohibited: No person shall park a motor vehicle on real
property situated between the sidewalk and the roadway, or upon any land dedicated for right-of-
way for road or street purposes unless said area is paved, and unless signs indicate that parking is
permitted at said locations.
3. Parking For Certain Purposes Prohibited: No person shall park a motor vehicle upon any
roadway for the principal purpose of:
a. Displaying such vehicle for sale;
b. Washing, greasing, repairing, or maintaining such vehicles, except for repairs
necessitated by an emergency.
4. Parking More Than Seventy Two Hours Prohibited: No person shall park a motor vehicle
on any street for a period of time in excess of seventy two (72) hours.
5. Parking Of Certain Commercial Vehicles On Residential Streets Prohibited: Parking of
commercial vehicles in excess of four (4) tons is prohibited on residential streets.
a. No person shall park, stop, or stand a commercial vehicle or any combination thereof
with weight in excess of four (4) tons on any street at any place other than a street so designated
for said parking by the City.
b. The operator of a commercial vehicle with a weight in excess of four (4) tons shall not
stop such vehicle upon any street in any place except for the purpose of loading or unloading,
and except in the case of an emergency.
6. Front Yards Of One-, Two-, Three- Or Four-Unit Dwellings: For the purpose of this
section, "front yard" shall have the definition as set forth in title 15 of this Code. (Ord. 2015-29)
C. Authority Of City Manager To Establish Temporary No Parking Zones During
Emergencies And Special Events:
1. The City Manager or his designee is hereby authorized to establish temporary no parking
areas during a special event or during an emergency.
a. A special event shall be any event that includes, but is not limited to, residential block
parties, festivals, sporting events, parades, or carnivals. (Ord. 2017-04)
CITY OF CARBONDALE, ILLINOIS
ORDINANCE NO. 2026-_____
AN ORDINANCE AMENDING THE CARBONDALE REVISED CODE
ESTABLISHING A DEFINITION FOR FIRE LANES ON PRIVATELY OWNED
STREETS, DRIVES, AND ALLEYWAYS AND THE ENFORCEMENT OF NO
PARKING
ADOPTED BY THE CITY COUNCIL
OF THE CITY OF CARBONDALE, ILLINOIS
ON THE 27th DAY OF JANUARY 2026
Published in pamphlet form by the authority of the City Council of the City of Carbondale,
Jackson County, Illinois, this 28th day of January 2026.
CERTIFICATE OF PUBLICATION
I, Jennifer R. Sorrell, the duly qualified and acting City Clerk of the City of
Carbondale, Illinois, and the official custodian of the records of said City, do hereby certify
that this Ordinance was published in pamphlet form by the authority of the City Council
on the 28th day of January 2026.
_______________________________
Jennifer R. Sorrell, City Clerk
ORDINANCE NO. 2026-_____
AN ORDINANCE AMENDING THE CARBONDALE REVISED CODE
ESTABLISHING A DEFINITION FOR FIRE LANES ON PRIVATELY OWNED
STREETS, DRIVES, AND ALLEYWAYS AND THE ENFORCEMENT OF NO
PARKING
WHEREAS, the City of Carbondale, Illinois, is a home rule unit of local government
under the Illinois Constitution, 1970, Article VII, Section 6; and
WHEREAS, pursuant to Article VII, Section 6(a), of the Illinois Constitution, 1970, the
City of Carbondale 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; and
WHEREAS, the Carbondale Revised Code presently has no reference or regulation
related to fire lane enforcement; and
WHEREAS, the presence and use of fire lanes within the City provides essential access
for fire safety to buildings and premises; and
WHEREAS, the enforcement of maintaining access in fire lanes, alleys, and streets free
from obstruction is in the interest of public health, safety, and welfare; and
WHEREAS, the Carbondale City Council finds that it is in the best interest of the health,
safety, and welfare of the City of Carbondale to amend the Carbondale Revised Code
establishing a definition and regulation of fire lanes as shown in Exhibit A, attached hereto and
incorporated herein.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE
CITY OF CARBONDALE, ILLINOIS, AS FOLLOWS:
SECTION 1. That the Carbondale Revised Code of the City of Carbondale, is hereby
amended to establish a definition for fire lanes and enforcement of no parking within a fire lane
on privately owned streets, drives, and alleyways, as shown in Exhibit “A”, attached hereto and
incorporated herein.
SECTION 2. That all ordinances and parts thereof in conflict herewith are
expressly repealed and are of no other force and effect.
SECTION 3. The repeal of any ordinance by this Ordinance shall not affect any rights
accrued or liability incurred under said repealed ordinance to the effective date hereof. The
provisions of this Ordinance, insofar as they are the same or substantially the same as those of
any prior ordinance, shall be construed as a continuation of said prior ordinance.
SECTION 4. That it is the intention of the City Council of the City of Carbondale that
this Ordinance and every provision thereof shall be considered separable and the invalidity of
any section, clause, or provision of this Ordinance shall not affect the validity of any other
portion of this Ordinance.
SECTION 5. That the City Council of the City of Carbondale finds that the subject
matter of this ordinance pertains to the government and affairs of the City of Carbondale and is
passed under the provisions of Article VII, Section 6(a) of the 1970 Illinois Constitution.
SECTION 6. That this Ordinance shall take effect upon its passage, approval, recording,
and publication in pamphlet form in accordance with law.
APPROVED: ________________________________________
Carolin Harvey, Mayor
ATTEST: _______________________________________
Jennifer R. Sorrell, City Clerk
Agenda Item Details
Meeting: January 27, 2026 - City Council Meeting
Category: Consent Agenda
Subject: Ordinance Authorizing a Budget Adjustment to Increase Support Services Division
Budget in the Amount of $30,000 for Additional City-Funded Housing Grants
Type: Action - Consent
Recommended Action:
Goals: Goal 6: Enhance residential development/rehabilitation/home ownership.
Goal 3: Demonstrate fiscal responsibility and transparency while providing high-quality
City services.
Goal 1: Provide a high quality of life and foster a sense of community.
Originating Department: Community Development
Background: The City-funded housing grant programs are administered through the Community Development
Department, but the budget is in the Support Services Division (40010). The program has been well-received for
several years, including this year. The initial FY 2026 budget for the city-funded housing programs was $127,500
and will soon be depleted by the various housing programs. So far in Fiscal Year 2026, there have been eight
Single Family Conversion grants for a cost of $40,000, eleven Down Payment Assistance grants for a cost of
$29,720, and nineteen Curb Appeal grants for a cost of $49,153. The combined total of these grants so far in FY
2026 is $118,873.
In order to process currently pending applications and to continue accepting additional applications, Staff
requests that the City Council approve a Budget Adjustment from the General Fund Balance to the Support
Services Division Budget in the amount of $30,000.00, for the remainder of the fiscal year.
Recommended Action: Adopt an Ordinance Authorizing a Budget Adjustment to Increase the Support Services
Division Budget in the Amount of $30,000 for Additional City-funded Housing Grants.
Additional Information:
Attachments:
1. An Ordinance Authorizing a Budget Adjustment to Increase the Support Services Division for Costs Related
to the City Funded Housing Grants 2026-01-27
2. Exhibit A-Budget Adjustment Housing Programs 2026-01-27
Motion & Voting:
Motion by None, seconded by None.
Final Resolution: Motion
Yea: None
Nay: None
CITY OF CARBONDALE, ILLINOIS
ORDINANCE NO. 2026-_____
AN ORDINANCE AUTHORIZING A BUDGET ADJUSTMENT TO INCREASE THE
SUPPORT SERVICES DIVISION FOR COSTS RELATED TO THE CITY FUNDED
HOUSING GRANTS
ADOPTED BY THE CITY COUNCIL
OF THE CITY OF CARBONDALE, ILLINOIS
THE 27TH DAY OF JANUARY, 2026
Published in pamphlet form by authority of the City Council of the City of Carbondale,
Jackson County, Illinois, this 28th day of January, 2026.
CERTIFICATE OF PUBLICATION
I, Jennifer R. Sorrell, the duly qualified City Clerk of the City of Carbondale,
Illinois, and the official custodian of the records of said City, do hereby certify that this
ordinance was published in pamphlet form by authority of the City Council on the 28th
day of January, 2026.
_________________________________
Jennifer R. Sorrell, City Clerk
ORDINANCE NO. 2026-_____
AN ORDINANCE AUTHORIZING A BUDGET ADJUSTMENT TO INCREASE THE
SUPPORT SERVICES DIVISION FOR COSTS RELATED TO THE CITY FUNDED
HOUSING GRANTS
WHEREAS, the City of Carbondale, Illinois, is a home rule unit of local government
under the Illinois Constitution, 1970, Article VII, Section 6; and
WHEREAS, pursuant to Article VII, Section 6(a), of the Illinois Constitution, 1970, the
City of Carbondale 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; and
WHEREAS, in Fiscal Year 2026 the City of Carbondale budgeted $127,500.00 for
Rental Home Conversion, Curb Appeal, and Down payment Assistance Housing Programs; and
WHEREAS, the $127,500.00 budgeted has been expended and a budget transfer should
be made to the Support Services division to cover the expenses of the City Housing Grants; and
WHEREAS, the City Council of the City of Carbondale finds it in the best interest of the
City of Carbondale to increase the Support Services Fiscal Year 2026 (FY2026) budget by a total
of $30,000.00 in a manner as described in Exhibit “A”, attached here and incorporated herein.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE
CITY OF CARBONDALE AS FOLLOWS:
SECTION 1. That the City Council deems it in the best interest of the citizens of
Carbondale to increase the Support Services Fiscal Year 2026 (FY2026) budget by a total of
$30,000.00 in a manner as described in Exhibit “A”, attached here and incorporated herein.
SECTION 2. That the FY2026 budget is hereby increased in accordance with the
expenditures as shown in Exhibit “A”, and such funds are hereby appropriated in accordance
with law for the purposes of this Ordinance.
SECTION 3. That the City Manager of the City of Carbondale is hereby authorized to
execute such assurances, certifications and other documents as may be necessary to fulfill the
intent of this Ordinance and shall take any and all reasonable, necessary, and proper action to
carry out the intent and purposes of this Ordinance.
SECTION 4. That the Finance Director is hereby authorized to increase the Support
Services Fiscal Year 2026 (FY2026) budget by a total of $30,000.00 in a manner as described in
Exhibit “A”, attached hereto.
SECTION 5. That all ordinances and parts thereof in conflict herewith are expressly
repealed and are of no other force and effect.
SECTION 6. That it is the intention of the City Council of the City of Carbondale that
this Ordinance and every provision thereof shall be considered separable, and the invalidity of
any section, clause, or provision of this Ordinance shall not affect the validity of any other
portion of this Ordinance.
SECTION 7. That the City Council of the City of Carbondale finds that the subject
matter of this Ordinance pertains to the government and affairs of the City of Carbondale and is
passed pursuant to authorities granted it by State statutes and the Home Rule powers of the City
of Carbondale pursuant to the provisions of Article VII, Section 6(a) of the Illinois Constitution.
SECTION 8. That this Ordinance shall take effect upon its passage, approval, recording,
and publication in pamphlet form in accordance with law.
APPROVED:_______________________________________
Carolin Harvey, Mayor
ATTEST: _______________________________________
Jennifer R. Sorrell, City Clerk
CITY OF CARBONDALE, IL BUDGET TRANSFER PAGE 1 OF 1
FUND NO: 01 FUND NAME: General Fund B/A NUMBER:
INSTRUCTIONS
Use separate forms for each Fund. Amounts must be in whole dollars. Expenditure Accounts: To add, use the DEBIT columns;
to deduct, use the CREDIT columns. Revenue Accounts: To add, use the CREDIT columns; to deduct, use the DEBIT columns.
ACCOUNT NO. $ AMOUNT
DIVISION NAME - ACCOUNT TITLE DEBIT DEBIT
Support Services - Program Grants 10.40010.440 $30,000
TOTAL: $30,000
ACCOUNT NO. $ AMOUNT
DIVISION NAME - ACCOUNT TITLE CREDIT CREDIT
Fund Balance - Undesignated ** DO NOT KEY ** 29999-000 $30,000
TOTAL: $30,000
FINANCE DEPT. USE ONLY REF. NO. JE
ESTIMATED REVENUES (CONTRA ACCT.) A/C# 27009-000
BUDGETED EXPENDITURES (CONTRA ACCT.) A/C# 27109-000
EQUITY ACCOUNT TITLE: Reserve for Restricted Account A/C# 28059-000
EQUITY ACCOUNT TITLE: Fund Balance Undesignated A/C# 29999-000
EXPLANATION: To increase the FY 2026 budget to provide additional funding to the Rental Home Conversion Program, the Downpayment
Assistnace Grant, and the Curb Appeal Program. These Housing Programs funded by the City of Carbondale are
being utilized by citizens to convert rental properties to owner occupied single family homes and to beautify properties
throughout Carbondale.
Additional monies will be provided from the fund balances of the General Fund.
INITIATED BY: Jeff Davis/John Lenzini DATE: 01/20/2026
COUNCIL ACTION REQUIRED: X YES NO DATE APPROVED:
APPROVED:
FINANCE DIRECTOR DATE CITY MANAGER DATE
Agenda Item Details
Meeting: January 27, 2026 - City Council Meeting
Category: General Business
Subject: Discussion Regarding Downtown Entertainment and Event Venue Name and
Resolution Naming the Downtown Entertainment and Events Plaza
Type: Discussion, Action
Recommended Action:
Goals: Goal 8: Update the downtown master plan as a guide to revitalize the City Center.
Goal 5: Provide high-quality City infrastructure.
Goal 4: Encourage responsible and progressive economic development/tourism/arts
and entertainment.
Goal 3: Demonstrate fiscal responsibility and transparency while providing high-quality
City services.
Goal 1: Provide a high quality of life and foster a sense of community.
Originating Department: City Manager
Background: As the City advances toward completion of Phase 2 of the Downtown Entertainment and Events
Plaza, it is appropriate for the City Council to formally establish an official name for the venue. To date, the project
has operated under a working title intended for planning and development purposes.
The Downtown Entertainment and Events Plaza is a publicly owned, multi-phase civic investment designed to
support live music, community events, festivals, markets, and ticketed regional and national performances. As a
long-term public asset and a cornerstone of downtown revitalization efforts, the naming of the venue carries both
symbolic and practical importance.
Community Input
To inform the Council’s consideration, City staff conducted two calls for community input on potential venue and
component names in 2024. The first occurred in January 2024 and generated approximately 180 responses,
followed by a second round in September 2024 with approximately 130 responses. Summaries of both rounds are
provided for the Council’s review.
Collectively, the responses reflect strong community engagement and pride in Carbondale’s longstanding music
and arts culture. A significant portion of the feedback suggested naming the venue or its components in honor of
an individual who has played a meaningful role in the local music scene. Staff acknowledges and values the intent
behind these suggestions, which reflect appreciation for the many individuals who have contributed to
Carbondale’s cultural life over decades.
Naming Considerations
When naming publicly owned entertainment venues, municipalities commonly apply principles that emphasize
long-term flexibility, inclusivity, and broad public identification. This typically results in venue names that are
place-based or civic in nature, neutral and timeless, and easily understood beyond the local context—particularly
when venues are intended to attract regional and national performers and visitors.
From a branding and economic development perspective, a clear and descriptive venue name supports
marketability, reduces the need for contextual explanation, and reinforces the space as a shared civic gathering
place.
Many cities also intentionally distinguish between naming an entire facility and recognizing individuals through
other means. Rather than naming a publicly funded venue after a single person, communities often honor
contributors through named components, programming, or physical recognition within the venue.
In the case of the Downtown Entertainment and Events Plaza, staff have identified a specific opportunity for
individual recognition within the design of the Event Stage. Along the exterior base of the stage, space exists for
up to eighteen (18) bronze plaques, each approximately 36 inches by 18 inches, which could be used to honor
musicians and others who have made notable contributions to Carbondale’s music scene. Please see "Recognition
Plaque Placement 01-27-2026.pdf" attached. This approach allows for recognition across multiple eras and
disciplines while preserving the Plaza’s identity as an inclusive civic space.
Council may also wish to consider whether to preserve flexibility for future commercial naming rights associated
with the Plaza or specific components. Many publicly owned venues utilize sponsorships to help offset operating
and maintenance costs. While no commercial naming agreements are proposed at this time, staff believes it is
appropriate to consider this option as part of the overall naming framework.
Recommended Action: It is recommended that the Council discuss and arrive at a name for the Downtown
Entertainment and Events Plaza and adopt a Resolution to name the Downtown Entertainment & Event Plaza
formally.
Additional Information:
Attachments:
1. January 2024 Stage Name Round ONE 01-27-2026
2. September 2024 Stage Name Round TWO 01-27-2026
3. Recognition Plaque Placement 01-27-2026
4. Resolution Authorizing the Naming of the Downtown Entertainment and Events Plaza 2026-01-27
Motion & Voting:
Motion by None, seconded by None.
Final Resolution: Motion
Yea: None
Nay: None
Stage Name Round 1 Comment
Suggestions Period:
January 2024
Suggestions named after Individuals
Name Submitted/ Total # of
Applicant ID #’s Variations of Name Context/More Details Applicants
A definition of brush pile includes
The Brush Pile "an uncomplicated structure that
ID #: offers habitat to all sorts of
10928 wildlife and natives". This could
also describe Carbondale, it's rich
history of being attractive to all
sorts of people, and it's proximity
to the Shawnee National Forest. A
brush pile conjures images of
people congregating around a
space to socialize.
Robbie Stokes Plaza Variations: 6
The Robbie Stokes Live Legacy 4
ID #’s: Stage/Robbie Stokes Memorial
Stage/Robbie Stokes Memorial
10269 Entertainment Center/
10271 Robbie Stokes Center for
10282 Performing Arts/ Stokes,
10287
10289
The Robbie Stokes "One
10292
10305 Human Family" Music Center,
10306
10307 Stokeswood Stage
10308
10309
10314 Stokes-Beaty-Gregory Forum or
10316
Gregory stokes beaty
10317
10318 Robert W. Stokes Jr. Community
10319 Entertainment Plaza
10321
10322
10326
10329
10331
10339
10340
10344
10345
10347
10349
10353
10355
Stage Name Round 1 Comment
Suggestions Period:
January 2024
10356
10358
10360
10361
10362
10943
10365
10366
10367
10368
10369
10371
10372
10374
10375
10376
10377
10378
10381
10382
10390
10391
10392
10402
10405
10406
10410
10423
10426
10428
10432
10435
10436
10437
10464
Nod to robbie stoke and
Stokes & Fuller buckminster fuller
Dome
ID #10384
StokesDale Theater
ID #:
10514
3
Tim Beaty Plaza Variations:
ID #: Tim Beaty Memorial Plaza,
The Timothy S. Beaty Memorial
10311 Entertainment Plaza
Stage Name Round 1 Comment
Suggestions Period:
January 2024
10334
10555
Fuller View Art's and Nod to Buckminster Fuller 2
Entertainment Venue
ID #:
10942
10940
Frankie Trumbauer
Enterainment Plaza
ID #:
10871
Named after Big Larry Twist
The Twist
ID # 10268
Neil and Mary Ellen
Dillard
ID #:
10280
Bes Amphiteater Egyptian god
ID #: 10286
DuBois-Santana
Plaza
ID #:
10327
TawlRobbie or
PaulRobbie E.C.
ID #:
10951
William "Tippy" Cook Bandshell 2
Tippy's Stage
ID #’s :
Stage Name Round 1 Comment
Suggestions Period:
January 2024
10955
10956
Jason Tanner Plaza
ID # 11054
Wayman Presley
Entertainment Plaxa
ID #10419
Stage Name Round 1 Comment
Suggestions Period:
January 2024
Abstract/Misc. Name Suggestions
Name Submitted/ Total # of
Applicant ID #’s Variations of Name Context/More Details Applicants
Legends Plaza or Legendary 5
Legends
Plaza/Stage
ID #:
10873
10877
10304
10443
10444
Foundation Park/Plaza
ID #:
Rockin' the' Dale
Entertainment Stage
ID #:
Melting Pot
ID #:
10455
The Carbondale Eclipse, The 7
The Eclipse Great Eclipse,
ID #: The Eclipse Amphitheatre,
11084 Eclipse Landing
10313
10324
10330
10788
10379
10458
"The Beat" - of
Southern Illinois
ID #:
Stage Name Round 1 Comment
Suggestions Period:
January 2024
10478
SALUKI-PALOOZA
ID #:
10482
Carbondelay
ID #:
10483
Off The Strip
Entertainment Center
ID #:
The Dale 5
The 'Dale
Entertainment
Center
ID #:
10293
10336
10502
10431
10501
City Centre The Stage itself should be named
ID #: the Robbie Stokes Stage. Venue
10531 name of City Centre.
Saluki Soundstage at Saluki Soundstage, 2
Carbondale's Artists
Park
ID #:
10580
10385
One Love
ID #:
10623
Stage Name Round 1 Comment
Suggestions Period:
January 2024
3
The Crossroads
or
Crossroads
Performing Arts
Center
ID #:
10272
10274
10357
Trackside @
Washington and
Main
ID # 10182
The Plaza Community Plaza 2
ID #
11097
10701
Encompass
ID # 10265
Carbondale Arts
Center
ID #10396
Center of Sound
ID #10266
The Egyptian
Symphony Station
ID #:
10275
Roundhouse Plaza
ID # 10270
Stage Name Round 1 Comment
Suggestions Period:
January 2024
Carbonite
ID #:
10279
Carbondale City
Arena
ID # 10950
Stage Against the
Machine
ID #: 10288
Freedom Park
ID #:
10312
Little Town Opry
ID #:
10315
The Meliora
ID #:
10320
TOWN CENTRAL The STAGE itself should be 2
PLAZA. named THE ROBBIE STOKES
ID #: STAGE. Venue should be named
10328 TOWN CENTRAL PLAZA.
10421
WASHINGTON STREET 2
PLAZA. The STAGE itself should be
ID #: named THE ROBBIE STOKES
10332 STAGE. Venue should be
10420
named WASHINGTON STREET
PLAZA.
Southern Illinois
Sound Stage
ID #
10290
Railside Centre
ID #
Stage Name Round 1 Comment
Suggestions Period:
January 2024
10943 Stage Name - The Robbie
Stokes Stage; Venue Name -
Railside Centre
Carbondale Center
Stage
ID # 10283
Pioneer Plaza
ID #10333
Union Hall
ID #10335
Stage Left
ID #10337
The Southern
Illinois Stage Coach
ID #10341
Little Egypt’s Event
Center
ID #10343
Southern Star
Entertainment Center
ID # 10359
Off The Strip
Entertainment Center
ID # 10501
The S.I. All-Stars
Memorial Stage.
ID #10363
BYOB & CHAIR
ID #10364
UNITY ARTS &
PERFORMANCE PARK
ID #10370
Carbon Community
Center for the Arts
ID #10373
Ozark Horizon Plaza
ID # 10380
The View on
Washington
ID #10386
Stage Name Round 1 Comment
Suggestions Period:
January 2024
Potpourri of
Carbondale
ID #10388
Washington Beat
ID #10389
Neighborhood hope
dealer
ID #10398
Totality Station
ID #10407
Carbondale Event
Center
ID # 10411
Carbondale
Community Sounds
Stage
ID #10413
Carbondale Culture
and Arts Stage
ID # 10414
Carbondale
Community Arts
Pavilion
ID #’s
10415
10416
Pyramid Plaza
ID #10417
Wayman Presley
Entertainment Plaxa
ID #10419
618 Performing Arts
Center
ID # 10434
Little Egypt Event
Center for
Performing Arts
10439
Stage Name Round 1 Comment
Suggestions Period:
January 2024
Unity Park
10441
Prodigy Plaza
10442
Rockin' the' Dale
Entertainment
Stage
10446
These were indeed submissions:
Frogtits
ID #:
10276
Douglas C. Stagely
ID #:
10277
Institute for
Pudding
Research
ID #:
10278
Stange Name Round TWO Comment Period
September 2024
Suggestions named after Individuals
Name Submitted/ Total #of
Applicant ID #’s Variations of Name Context/More Details Applicants
Robbie Stokes Event 3
Robbie Stokes Center, 6
ID #: The Stoke,
13818 Bobbie Stokes
13816 Ampitheatre
13814
13779
13773
13772
13766
13765
13763
13762
13760
13759
13756
13752
13750
13746
13740
13739
13737
13736
13735
13733
13732
13731
13730
13729
13727
13707
13665
13656
13643
13604
13602
13591
13589
Stange Name Round TWO Comment Period
September 2024
13574
3
Tim Beatty Community
Amphitheater
Tim Beaty Event
Center
ID #
13705
13679
13592
Bardo Center
ID #13629 The Bardo family has served the city
in several ways. Never asking for any
return.
Marshall Anderson
Memorial Stadium
ID #13594
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September 2024
Suggestions that are abstract/misc.
Name Submitted/ Total #of
Applicant ID #’s Variations of Name Context/More Details Applicants
The Odyssey
ID #:
13842
Railroad Crossing
Center
ID #:
13835
SI DOME
ID #:
13813
Entertainment
Station
ID #:
13812
Crossroads Stage 4
ID#: Crossroads,
13811
13-51 Crossroads,
13651
13761 Eclipse Crossroads
13646 Event Center
The Egyptian
Amphitheater
ID #:
13809
I believe the fire horses for the
The Fire Horse Carbondale fire depratment were kept
in this location from about 1900 to
Entertainment & 1920.
Events Plaza (or
Firehorse. One
word?)
ID #: 13808
Independence The first train through
Plaza Carbondale arrived on
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September 2024
ID# 13806 Independence Day 1854. The
venue site is located in the
original railroad square.
Midtown Music
and Events Plaza
(The Midtowner
for short name.)
ID # 13775
Bright Sound Stoker I am offering a compromise that
Porch on references train terminology and an
Carbondale’s homage to Robby Stokes. Robert
Trackside Music means “bright fame”. Stokes has two
Garden meanings , stocc- “tree” or generally
“place”. There are no trees at this
location so instead of using Stokes, I
learned that a “stoker” is the person
who feeds the fire in a locomotive,
which in way is what Robby did with his
mixing board. Porch is a slang term for
train platform, which seemed fitting for
our general area, instead of station,
terminal, and waiting deck. The second
half of the title is utilizing more train
terminology, “trackside” to reference
the location of the larger venue.
Area 618
Performing Arts
Center
ID # 13742
Harmony at The
Dale
ID # 13717
Southern Expanse
Opulence Center of
Carbondale
ID # 13715
The levy stage
ID # 13711
The Dawg House
ID # 13710
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September 2024
The L.O.C.U.S.
(The Location of
Carbondale's
Unity Structure)
ID # 13709
BeaUtiful
ID # 13708
Spacie
McSpaceface
ID # 13706
Whistle Stop
It's musical and ties into the
ID #13701
train aspect of Carbondale's
history.
4
Carbondale Legends Stage, To honor the many musical legends of
Carbondale Legends Carbondale through the years
"Legends"
Stage
Stage/Plaza
ID #
13697
13683
13607
13597
Nile
ID # 13694 Little egypt, the Nile was central
to Egyptian life and socials
School mascot, hs and college
The Doghouse
ID # 13693
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September 2024
Assemblage Means a gathering of people or
Plaza things or a group of unrelated
subjects to make art. I feel this
ID # 13691 fits the inclusivity and diversity
goal in the naming and the word
itself is rhythmic. Maybe add a
slogan “here to hear” like we
want to listen to understand
what each artist has to say.
The Turntable The name speaks to
ID # 13686 Carbondale's railroad history as
well as to music.
Heartland Bandstand, an open air stage, also
Bandstand triggers fond memories of great
musicians and dancing. Carbondale
needs to claim it's the Heartland of
ID #13682 Southern Illinois.
Coal brought the railroad railroad built
Coal Fields Carbondale
Concert stage
ID # 13681
Stagey
McStageFace
ID # 13680
In the early 20th century, Carbondale
The Carbondale was known as the "Athens of Egypt,"
due to the expansion of the college and
Coliseum university, and the region's moniker of
"Little Egypt."[8] The phrase dates to at
ID # 13677 least 1903, when it appeared in a local
paper.[9] By 1922, the Carbondale Free
Press was using the phrase on its
flag.[10]"
Shawnee Venue Keep it simple don’t We’re
ID #13674 make it too located
complicated here
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September 2024
The Agora Since Carbondale, Illinois has a
connection to Greek history
through its nickname "Little
ID #13671 Egypt" and the Southern Illinois
University Carbondale's Ancient
Legacies program, I thought this
would be a good name and keep
the Greek tradition going in
Carbondale.
Agora means gathering place, and the
new entertainment center will be a
space for everyone to gather
2
Saluki Oasis Saluki Oasis Plaza Saluki students will be the
ID # primary users of this event
13688 plaza ; it will be their "oasis". A
13637 place for them to "rest" from
their daily studies.
Then they can sell punny merch
Downtown that says "Going DEEP in
Entertainment & Carbondale"
Events Plaza
(DEEP)
ID # 13664
The Eclipse
ID #13662
The Everybody
Dance Now!
Stage
ID # 13661
Highlighting the energy and heartbeat
The Pulse of live entertainment in the Carbondale
community
Pavilion
ID # 13660
Encore Stage
ID # 13658 Suggesting that the quality of
entertainment would leave the
audiences asking for more
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September 2024
Harmony Plaza, Harmony Symbolizing unity through music and 3
Harmony Square Hall performance
Stage
ID #
13657
13635
13634
Carbondale
Amphitheater
ID #13655
Town Center Stage
ID #13654
Band Wagon is railroad slang, the
Carbondale Band venue is next to the tracks
Wagon
ID # 13653
The Egyptian
Stage
Entertainment
Venue
ID #13652
Little Egypt Event Park or 2
Little Egypt Pavillion
Event Center
ID #
13650
13608
Carbondales
Collective
Creations Center
ID #13647
Most residents are from or affiliated
Three ninety with someone from Chicago that is 390
miles north of Carbondale. Or,
south (390 Carbondale is 390 miles South of
South) Arts and Carbondale.
Entertainment
ID #13645
Because we are Little Egypt and
hopefully, if we build it "they will
Stange Name Round TWO Comment Period
September 2024
Little Egypt come"; Mississippi Flyway because this
is the flyway for geese
Stage of Dreams
or Mississippi
Flyway Events
Plaza
ID # 13642
Beats & Rhythm Music
Hall (on the strip)
ID #13640
Carbondale
ID #13638
Where Music Lives
Theater
ID #13632
The Hive Someone suggested the Den
ID # 13631 and we already have "the cave"
amphitheater
THE DAWG PARK
ID #13627
Acquarius the name comes from the song sang by
ID #13624 the group the Fifth Dimension, one of
the first concerts to play at SIU on April
29, 1969. The band was famous for
various genres of music including, pop,
jazz, soul, etc, and has been
generational through the years.
The Nexus That is where it all comes
ID #13622 together.
Railway Events
Plaza
ID # 13619
Carbondale Cultural
Arts Center
ID #13618
Excelsior
ID #13617
The Embassy an Embassy is a place that brings
ID # 13616 cultures, nations, etc. together
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September 2024
as this event center will bring
people together from our
communities.
Diversity Plaza Celebrate what makes Carbondale
ID # 13613 great
Music Unite
ID # 13611 Music in all forms and from all
over the world unite all of us as
a species!
The Pathway Stage
ID #13610 It aligns with the tagline of the
City and is across from the new
transportation center
For Early and days of jazz, blues,
The Big Twist swing. And ragtime. It also
ID #13609 refers to the early days of rock n
roll. The twist was a popular
song and dance rock song in the
1960 ‘ started by chubby checker
Bands in the earlier days in the 1960’
s and 1970’s would stop in
Carbondale to play shows on their
way to Chicago or St Lious. Even lots
of them had members from
Carbondale or close bye and even
where students at SIU. Like Big twist
and the mellow fellows, koko taylor,
Jason and the Scorcherss, and bass
that Robbie stokes even played on. It
would also honor musicians that or
from the area. .
Freedom Park
ID # 13606
Railside Event Plaza
ID #13603
Washington
Street Event
Plaza
ID #13601
Stange Name Round TWO Comment Period
September 2024
Town Central Event
Plaza or Towne
Central Event Plaza
ID# 13600
Glacier's End Because Highway 13 is roughly where 2
ID # the Wisconsin Glacier ended
13599
13598
City Centre
ID # 13596
LEGACY,
MEMORIAL,
MUSICIANS....PA
RK, PLAZA,
AUDITORIUM
ID # 13590
The HeArt of our
CommUnity
ID #13587
The Carbondale
Connection
ID # 13586
Downtown
Sound
ID #13580
Southern Illinois
Sound stage/
Little Egypt
Entertainment
venue
ID # 13577
Common Ground
Entertainment &
Events Plaza (or
Stage, or Center)
Stange Name Round TWO Comment Period
September 2024
ID #13576
Institute for
Pudding
Research
ID # 13595
RESOLUTION NO. 2026-R-______
A RESOLUTION NAMING THE DOWNTOWN ENTERTAINMENT AND EVENTS
PLAZA___________________________________________________
WHEREAS, the City of Carbondale, Illinois, is a municipal corporation created under
the laws of the State of Illinois; and
WHEREAS, the City of Carbondale, Illinois, is a home rule unit of local government
under the Illinois Constitution, 1970, Article VII, Section 6; and
WHEREAS, pursuant to Article VII, Section 6(a), of the Illinois Constitution, 1970, the
City of Carbondale 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; and
WHEREAS, as the City advances toward completion of Phase 2 of the Downtown
Entertainment and Events Plaza, it is appropriate for the City Council to formally establish an
official name for the venue; and
WHEREAS, the Downtown Entertainment and Events Plaza is a publicly owned, multi-
phase civic investment designed to support live music, community events, festivals, markets, and
ticketed regional and national performances; and
WHEREAS, as a long-term public asset and a cornerstone of downtown revitalization
efforts, the naming of the venue carries both symbolic and practical importance; and
WHEREAS, the Carbondale City Council finds it is in the best interest of the City of
Carbondale to name the Downtown Entertainment and Events Plaza ______________________;
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE
CITY OF CARBONDALE, ILLINOIS, AS FOLLOWS:
SECTION 1. That the City Council deems it in the best interest of the citizens of the
City of Carbondale to name the Downtown Entertainment and Events Plaza
______________________.
SECTION 2. That the City Manager, Finance Director, and Staff are hereby authorized
to take any and all necessary, reasonable and proper actions to carry out the intent and purpose of
this Resolution.
SECTION 3. That this Resolution be spread at length upon the minute records of the
City Council of the City of Carbondale, Illinois.
APPROVED: ________________________________________
Carolin Harvey, Mayor
ATTEST: _______________________________________
Jennifer R. Sorrell, City Clerk
Agenda Item Details
Meeting: January 27, 2026 - City Council Meeting
Category: General Business
Subject: A Resolution Authorizing Staff to Initiate a Text Amendment Relative to Uses in the
Retail Revitalization Overlay District and Other Commercial Districts
Type: Action
Recommended Action:
Goals: Goal 1: Provide a high quality of life and foster a sense of community.
Goal 4: Encourage responsible and progressive economic development/tourism/arts
and entertainment.
Goal 5: Provide high-quality City infrastructure.
Originating Department: Community Development
Background: The Retail Revitalization Overlay District, established in 2022, aims to provide flexibility and promote
development in areas initially designed as retail shopping spaces. During a review of the allowable uses within this
district, staff identified several uses that are not explicitly permitted. They propose that the Planning Commission
explore additional possibilities, drawing inspiration from the successful revitalization of other retail properties in
the region. This includes considering uses like entertainment, public amusement, hotels, motels, automotive
sales, and other economically harmonious activities for Carbondale promote economic development and growth.
Staff recommends adding these potential uses to the Nonresidential Use Table in Title 15 of the Carbondale
Revised Code. You can refer to the existing table here. Adopting the proposed resolution will prompt the Planning
Commission to hold hearings on these text amendments, possibly affecting the Retail Overlay District and other
commercial areas. The hearing results will be presented to the City Council for further consideration.
Recommended Action: Adopt a resolution authorizing staff to initiate this text amendment process for the Retail
Revitalization Overlay District and beyond.
Additional Information:
Attachments:
1. Resolution Authorizing Staff to Initiate A Text Amendment Relative to Uses in Commercial Districts, 2026-
01-27
Motion & Voting:
Motion by None, seconded by None.
Final Resolution: Motion
Yea: None
Nay: None
RESOLUTION NO. 2026-R -____
A RESOLUTION AUTHORIZING CITY STAFF TO INITIATE A TEXT AMENDMENT
RELATIVE TO VARIOUS ACTIVITIES IN THE RO, RETAIL REVITALIZATION
OVERLAY, DISTRICT AND OTHER COMMERCIAL DISTRICTS
WHEREAS, the City of Carbondale is a home rule unit of local government under the
Illinois Constitution, 1970, Article VII, Section 6; and
WHEREAS, pursuant to Article VII, Section 6(a), of the Illinois Constitution,
1970, the City of Carbondale 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; and,
WHEREAS, Title 15 of the Carbondale Revised Code (CRC) establishes zoning districts
to regulate land use and development; and,
WHEREAS, the intent of the RO, Retail Revitalization Overlay, District is to create
flexibility in land use and stimulate growth strategically in some commercial areas; and,
WHEREAS, the City Council requests the Planning Commission hold a hearing to
consider text amendments to Title 15 that explicitly allow for more uses in the RO District and
possibly other commercial districts.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE
CITY OF CARBONDALE, ILLINOIS, AS FOLLOWS:
Section 1. That the City Council of the City of Carbondale authorizes city staff to initiate
the text amendment process to amend Title 15 of the CRC to explicitly allow for more uses in the
RO District and other commercial districts; and,
Section 2. That the City Council of the City of Carbondale finds that the subject matter
of this Resolution pertains to the government and affairs of the City of Carbondale and is passed
pursuant to the provisions of Article VII, Section 6(a) of the 1970 Illinois Constitution.
Section 3. That this Resolution be spread at length upon the minute records of the
City Council of the City of Carbondale, Illinois.
This Resolution was adopted at a regular meeting of the City Council of the City of
Carbondale on the 27th day of January, 2026.
APPROVED: ______________________________
Carolin Harvey, Mayor
ATTEST: _______________________________
Jennifer R. Sorrell, City Clerk
Agenda Item Details
Meeting: January 27, 2026 - City Council Meeting
Category: Executive Session
Subject: Executive Session to Discuss Collective Negotiating Matters Between the Public Body
and Its Employees or Their Representatives, or Deliberations Concerning Salary
Schedules for One or More Classes of Employees, and Pending or Imminent Litigation
as Permitted by 5 ILCS 120(c)(2) and (c)(11) of the Illinois Open Meetings Act
Type: Discussion
Recommended Action:
Goals: Goal 3: Demonstrate fiscal responsibility and transparency while providing high-quality
City services.
Originating Department: Finance
Background: Discussion by the public body in Executive Session of the below-listed exception is permitted by the
Illinois Open Meetings Act (5 ILCS/120.) While no action is anticipated, if any action is taken as a result of the
discussions held in the Executive Session, final action will be taken only upon return to open session and will be
preceded by a public recital of the nature of the matter being considered and other information that will inform
the public of the business being conducted.
5 ILCS 120/2(c)
(2) Collective negotiating matters between the public body and its employees or their representatives, or
deliberations concerning salary schedules for one or more classes of employees.
(11) Litigation, when an action against, affecting or on behalf of the particular public body has been filed and is
pending before a court or administrative tribunal, or when the public body finds that an action is probable or
imminent, in which case the basis for the finding shall be recorded and entered into the minutes of the closed
meeting.
Recommended Action: Enter Into Executive Session to Discuss Collective Negotiating Matters Between the Public
Body and Its Employees or Their Representatives, or Deliberations Concerning Salary Schedules for One or More
Classes of Employees, and Pending or Imminent Litigation as Permitted by 5 ILCS 120(c)(2) and (c)(11) of the Illinois
Open Meetings Act.
Additional Information:
Attachments:
None
Motion & Voting:
Motion by None, seconded by None.
Final Resolution: Motion
Yea: None
Nay: None
Agenda Item Details
Meeting: January 27, 2026 - City Council Meeting
Category: Executive Session
Subject: Return to Open Session
Type: Action
Recommended Action:
Goals: Goal 3: Demonstrate fiscal responsibility and transparency while providing high-quality
City services.
Originating Department: City Clerk
Background: Following the adjournment of Executive Session, the City Council will return to Open Session. No
action is anticipated as a result of the discussion occurring in Executive Session, but should there be any action
taken, it will only occur after a full recital of the subject matter to be acted upon.
Recommended Action: Return to Open Session
Additional Information:
Attachments:
None
Motion & Voting:
Motion by None, seconded by None.
Final Resolution: Motion
Yea: None
Nay: None