City Council

Regular Meeting

DeKalb, IL · May 11, 2016

Minutes

MINUTES CITY OF DEKALB JOINT CITY COUNCIL & FINANCE ADVISORY COMMITTEE MEETING MAY 11, 2016 A joint meeting of the City Council and Finance Advisory Committee of was held on May 11, 2016 in the City Council Chambers of the DeKalb Municipal Building, 200 South Fourth Street, DeKalb, Illinois. A. CALL TO ORDER Mayor Rey called the meeting to order at 5:31 p.m. B. ROLL CALL FOR ATTENDANCE City Clerk Jennifer Jeep Johnson called the roll, and the following members of the City Council were present: Alderman Michael Marquardt, Alderman Bob Snow, Alderman Kate Noreiko, Alderman Tony Faivre and Mayor John Rey. Alderman Bill Finucane arrived at 5:45 p.m. Alderman David Jacobson and Alderman Dave Baker were absent. The following members of the Finance Advisory Committee (FAC) were present: Chairman Mike Peddle, Connie Golden, Tom Teresinski, David Conlin, Mike Verbic, and Lynn Neely. Ronald Partch was absent. Also present were: Assistant City Manager Patty Hoppenstedt, Finance Director Cathy Haley, Deputy Police Chief Wes Hoadley, Deputy Fire Chief Jeff McMaster, Public Works Director Tim Holdeman, Community Development Director Ellen Divita, Management Analyst Lauren Stott, Management Analyst Jared Heyn, Assistant Finance Director Robert Miller and City Clerk Jennifer Jeep Johnson. The Mayor made opening remarks, stating the City Manager would not be in attendance in order to tend to family issues. He reminded everyone that the budget is more than just a financial document. C. SIX-MONTH BUDGET PROCESS Finance Director Haley provided an overview of the six month budget, which is being called FY2016.5. She briefly explained how the budgeting process works, and how the document was prepared. Finance Director Haley explained that the City’s 2025 Strategic Plan has been incorporated into the budget, stating the goals contained therein have been aligned with the budget dollars. She highlighted that the budget had been prepared with technology in mind in order to create efficiencies throughout current City operations. Joint Council & Finance Advisory Committee Meeting May 11, 2016 Page 2 of 6 Finance Director Haley briefly explained that General Fund FY16 revenues are trending slightly below budget and FY16 expenditures are trending in below budgeted parameters by more than $1.0 million. Graphs were provided showing these trends. She explained that property tax revenue for FY16.5 is shown in full since all dollars will be collected prior to December 31, 2016. Chairman Peddle provided greater insight into what citizens would be seeing on their property tax bill: the City’s portion, the library, pension levy. Finance Director Haley continued to provide an overview of:  Revenue assumptions.  Income tax assumptions.  The continued transfer in from Water for the EPI study recommendation of payment in lieu of taxes. Brief discussion ensued as to State versus County wide trends regarding taxing. Brief discussion ensued as to when the Library budget will be incorporated for discussion. Finance Director Haley provided a 10 year trend in property tax assumption graph, as well as Home Rule sales tax, and income tax. Brief discussion ensued as to EAV trends. Finance Director Haley also highlighted Municipal sales tax, Local Use tax, and Telecom tax. D. REVENUES 1. Overview of Comparables 2. Recommended changes for FY 2016.5 Finance Director Haley walked the Council and FAC through the table of various tax revenues compared to other cities. Deputy Fire Chief McMaster provided information on insurance rates from the Fire Department. Further discussion ensued as to what savings have been realized under the ACA, if any. Brief discussion ensued as to the cost of ambulance fees. Joint Council & Finance Advisory Committee Meeting May 11, 2016 Page 3 of 6 Finance Director Haley highlighted changes in both the ambulance revenue charges, and video gaming revenue, which was recommended to be increased to the maximum allowed. Both revenue recommendations would be made for General Fund purposes. Further discussion ensued as to the fees, and how they work. Mr. Teresinski thought the revenue projections were exactly what the FAC needed in order to make decisions. Brief discussion ensued as to liquor licensing fees. Further discussion ensued as to how insurance billing works regarding ambulance needs. E. FY2016.5 BUDGET PRESENTATION Finance Director Haley provided the following overview via a slide presentation:  General Fund Expenditures: trending below budget by just over $1.07 million  Salary Assumptions: Police Union Contract  Staffing Changes: Increasing Telecommunications part-time hours, which will have a decrease for overtime dollars  Filling the IT Director position in three months (reflected in the budget)  Increasing CDAA hours ($8,400)  Other Expenditure Assumptions:  Transfer of $636,418 to Fleet and Equipment for new purchases  Matchpoint Consultant Phase I  Digital Soundboard  Fire Department increase in training and membership  Intelligent stream recorded system  Meggitt Training Firearms simulator and Police Department equipment  50-50 Tree Planting Program reinstated City staff recommended a language change to the Fund Balance Reserve Policy. Joint Council & Finance Advisory Committee Meeting May 11, 2016 Page 4 of 6 It was further explained that with recommended transfers, the City would have a deficit budget of a little over $619,000, but the reserve fund balance is still at 25%. Mr. Teresinski wondered whether the Airport would require a subsidy. Brief discussion ensued as to whether the Airport would receive a loan or a transfer. Finance Director Haley explained that the goal is for the Airport to be self-sufficient. Finance Director Haley highlighted the increase in the fund balance from FY2013 to FY2016, stating they’re at their highest rate in 10 years. 1. FY16.5 12-month budget comparison: What the 12 month projection would look like. 2. Five-Year Financial Projection: Appendix section of the Budget. Meant to be a tool for more thorough projections. Finance Director Haley drew attention to the City’s health care expenditure history. Finance Director Haley walked Council and the FAC through the projections, pointing out that it is a tool to help guide expenditures. Chairman Peddle stated concern with ending projections at a 20% reserve, with further discussion as to how best to approach the fund balance, and where expenditures will fit into the five year projections. Police and Fire Pension Funds: Separate Funds with their own boards, with their own accounting. Mr. Teresinski pointed out that pensions are established at the State level, and are non-negotiable, but asked whether any of the other components are moveable, with Finance Director Haley saying no. Chairman Peddle stated he wanted to look at the big picture, which is that the City’s pension liabilities are underfunded, so looking government wide, there isn’t a giant surplus of cash that the City is sitting on. Further discussion ensued as to retiree benefits. Brief discussion ensued as to the General Fund transfer. Chairman Peddle pointed out that one of the points of this process is for citizens to be able to understand the budgeting process. He explained where information can be found on the website. Joint Council & Finance Advisory Committee Meeting May 11, 2016 Page 5 of 6 3. Internal Service Funds Finance Director Haley walked everyone through these numbers, including workers compensation numbers. She highlighted all of the expenditures. Brief discussion ensued as to the health care plan offered by the City. Assistant City Manager Hoppenstedt provided a brief explanation of the deductibles for the family plans, and the insurance coverages of employees. Discussion ensued as to the Water Fund. Property and liability insurance was addressed. Finance Director Haley directed everyone’s attention to the summary of the General Fund, and Fund Balance Report (page 27), showing every fund across the City, and where the fund balance is expected to fall in FY16 and FY16.5. Brief discussion ensued as to the staff phase out projects. Chairman Peddle inquired into the employee gift card line item, which has been eliminated this year. F. OTHER ITEMS Mr. Teresinski stated the FAC expectations of the five year plan. The FAC agrees with the mechanics, and would like to see DeKalb compared to other college towns, to understand what the City is doing and why. Chairman Peddle highlighted the notion of comparables and the need to develop a set of comparable communities that would be used for different purposes: wages, versus menu of services. Expectations on comparables for expense side, median income, etc. in order to make a five year plan that makes sense, and is sustainable. Assistant City Manager Hoppenstedt stated that comparables can vary so drastically from town to town that it requires a remarkable level of detail in order to sort out the details. Alderman Noreiko requested a breakdown of full time and part time employee hours, asking for them to be listed in full time equivalent. Assistant City Manager Hoppenstedt said staff has attempted to simplify the data to total number of people, instead of total number of hours, because there are variances in part time staff. The calculation of all of the variances was skewing the numbers, so it was simplified to number of people. Joint Council & Finance Advisory Committee Meeting May 11, 2016 Page 6 of 6 Chairman Peddle stated that the goal was to be transparent and strategic, highlighting the importance of prioritizing what needs to be known. He wants the numbers broken down in all the ways that are needed, without saying that the data is too complicated. He respectfully acknowledged the difficulty in compiling the data, but said it needs to be understood better. The goal for any organization is to have benchmarks, and it’s the FAC’s opinion that adequate benchmarks currently do not exist. The FAC is asking for such benchmarks in order to better understand what’s being done. Alderman Snow agreed with the former comments. G. PUBLIC PARTICIPATION Mr. Dwayne Brown inquired as to what percentage of Police and Fire pensions are funded, with Finance Director Haley responding 51.4% Police and 41.4% Fire. Mr. Brown asked specific questions about his tax bill, with discussion ensuing as to how Illinois state taxes work. H. CONFIRM NEXT MEETING DATE AND TIME The next joint meeting of Council and the FAC will take place on Wednesday, May 25, 2016. Mayor Rey thanked Finance Director Haley, City staff, the FAC and Council members for their participation. I. ADJOURNMENT MOTION Alderman Noreiko motioned to adjourn: seconded by Alderman Marquardt. VOTE Motion carried on a voice vote of all Council and FAC members present. The meeting adjourned at 7:39 p.m. _____________________________________ JENNIFER JEEP JOHNSON, City Clerk Approved by City Council June 13, 2016. Approved by Finance Advisory Committee July 12, 2016.

Agenda

AGENDA Joint City Council & Finance Advisory Committee Meeting Wednesday May 11, 2016 5:30 p.m. City Hall Council Chambers (Second Floor) A. Call to Order B. Roll Call for Attendance C. Six-month budget process 1. Property tax revenue and expenditures 2. Explanation of why not 50% less across all revenues and expenditures 3. What FY2016.5 would look like if it was a full year. 4. DeKalb’s 2025 Strategic Plan incorporation for FY2016.5 vs FY2017 Budget 5. Overview of FY2016.5 Budget D. Revenues 1. Overview of Comparables 2. Recommended changes for FY2016.5 E. FY2016.5 Budget Presentation 1. General Fund 2. Refuse Fund 3. Debt Service Funds 4. Police and Fire Pension Funds 5. Foreign Fire Insurance Fund 6. Internal Service Funds F. Other Items G. Public Participation H. Confirm Next Meeting Date and Time 1. May 25, 2016 at 5:30 p.m. in the City Hall Council Chambers I. Adjournment The Finance Advisory Committee’s role (as listed in Chapter 54-11) is to provide well-reasoned, financially sound recommendations to the Council. Meetings and reporting shall be on a project-by-project basis or as otherwise assigned by the City Council. The Finance Advisory Committee shall work in cooperation with the City Council and the City Manager to analyze the City’s financial policies, long term financial stability, options for greater efficiencies and possible revenue and expenditure modifications. Page |2 CITY OF DEKALB FY2016.5 12-MONTH BUDGET COMPARISON Agenda Item C3 FY 2016.5 FY 2014 FY 2015 FY 2016 FY 2016 FY 2016.5 12-Month ACTUAL ACTUAL BUDGET ESTIMATE BUDGET PROJECTION GENERAL FUND REVENUES 01-00-00-001-3110 PROPERTY TAX - CORPORATE 0 0 0 0 824,107 824,107 01-00-00-001-3111 PROPERTY TAX - FICA 457,897 482,554 204,791 202,966 204,818 204,818 01-00-00-001-3112 PROPERTY TAX - IMRF 314,075 247,062 251,028 248,765 251,035 251,035 01-00-00-001-3113 PROPERTY TAX - POLICE PENSION 1,352,291 1,448,949 1,636,885 1,622,105 1,636,914 1,636,914 01-00-00-001-3114 PROPERTY TAX - FIRE PENSION 2,037,490 2,024,522 2,177,836 2,158,156 2,177,856 2,177,856 TOTAL PROPERTY TAXES 4,161,753 4,203,086 4,270,540 4,231,992 5,094,730 5,094,730 01-00-00-002-3131 SALES TAX - CITY 5,935,106 6,673,332 7,000,000 6,500,000 3,510,000 6,550,000 01-00-00-002-3132 MROT 4,458,400 5,422,936 5,400,000 5,315,000 2,765,000 5,400,000 01-00-00-002-3133 LOCAL USE TAX 785,080 918,868 900,000 1,012,000 538,050 1,086,000 01-00-00-002-3135 HOTEL/MOTEL TAX 0 0 290,000 275,000 137,500 290,000 01-00-00-002-3142 RESTAURANT & BAR TAX 1,831,234 1,856,308 1,825,000 1,900,000 925,000 1,900,000 TOTAL SALES & USE TAXES 13,009,820 14,871,444 15,415,000 15,002,000 7,875,550 15,226,000 01-00-00-003-3161 FRANCHISE TAX 469,860 485,468 470,000 485,000 245,000 485,000 01-00-00-003-3162 MUNICIPAL UTILITY TAX 3,600,059 2,557,384 2,560,000 2,340,000 1,150,000 2,550,000 01-00-00-003-3163 TELECOMMUNICATIONS TAX 0 876,495 850,000 840,000 400,000 819,000 TOTAL GROSS RECEIPTS TAXES 4,069,919 3,919,347 3,880,000 3,665,000 1,795,000 3,854,000 01-00-00-004-3221 AMUSEMENT LICENSES 2,900 2,950 2,900 2,900 0 2,900 01-00-00-004-3222 LIQUOR LICENSES 242,200 227,531 215,000 215,000 122,000 224,400 01-00-00-004-3225 ROOMING HOUSE LICENSES 11,400 21,500 13,500 15,800 7,900 15,800 01-00-00-004-3239 OTHER LICENSES 29,820 53,502 25,000 25,000 0 75,000 01-00-00-004-3242 BUILDING PERMITS 185,298 278,789 455,401 375,000 140,000 280,000 01-00-00-004-3244 ELECTRIC PERMITS 18,660 51,656 30,000 50,000 25,000 50,000 01-00-00-004-3245 PLUMBING PERMITS 16,589 22,283 20,000 20,000 10,000 20,000 01-00-00-004-3246 SEWER PERMITS 3,960 2,740 3,750 2,500 1,250 3,750 01-00-00-004-3247 HVAC PERMITS 10,989 16,607 15,000 15,000 7,500 15,000 01-00-00-004-3259 OTHER PERMITS 10,850 8,115 5,500 18,000 4,000 10,000 01-00-00-004-3266 FIRE LIFE SAFETY LICENSES 18,794 22,432 20,000 20,000 10,000 20,000 01-00-00-004-3271 PARKING PERMITS 3,280 5,460 3,240 2,000 1,000 3,240 01-00-00-004-3330 RENTAL CRIME FREE REGISTRATION 197,586 188,893 190,000 190,000 100,000 190,000 TOTAL LICENSES & PERMITS 752,326 902,456 999,291 951,200 428,650 910,090 01-00-00-005-3310 FEDERAL GRANTS 0 799 0 4,171 0 0 01-00-00-005-3315 FEDERAL PASS THROUGH 23,660 28,499 15,000 15,000 7,000 7,000 01-00-00-005-3320 FIRE GRANTS 0 0 217,272 220,773 76,500 76,500 01-00-00-005-3325 POLICE GRANTS 0 0 0 8,500 0 0 01-00-00-005-3340 STATE GOVT GRANTS 4,585 6,674 0 0 0 0 01-00-00-005-3351 STATE INCOME TAX 4,197,440 4,515,729 4,358,970 4,743,000 2,245,530 4,600,000 01-00-00-005-3356 PERSONAL PROP REPLACE TAX 131,245 205,113 150,000 170,000 64,000 170,000 01-00-00-005-3358 OTHER SHARED REVENUES 128,066 159,492 155,000 154,000 75,500 155,000 01-00-00-005-3359 TOWNSHIP ROAD & BRIDGE TAX 225,838 147,697 200,000 148,000 148,000 148,000 01-00-00-005-3362 VIDEO GAMING TAX 47,703 84,469 80,000 130,000 65,000 200,000 TOTAL INTERGOVERNMENTAL REVENUES 4,758,537 5,148,471 5,176,242 5,593,444 2,681,530 5,356,500 01-00-00-006-3413 PLANNING/ZONING FEES 0 6,452 0 0 0 0 CITY OF DEKALB FY2016.5 12-MONTH BUDGET COMPARISON Agenda Item C3 FY 2016.5 FY 2014 FY 2015 FY 2016 FY 2016 FY 2016.5 12-Month ACTUAL ACTUAL BUDGET ESTIMATE BUDGET PROJECTION 01-00-00-006-3414 ENGINEERING PLAN REVIEW 0 0 0 0 0 0 01-00-00-006-3415 ZONING FEES 7,934 5,125 5,300 10,000 5,000 10,000 01-00-00-006-3416 DEVELOPMENT INSPECTION FEES 0 458 0 229 0 0 01-00-00-006-3417 HOTEL INSPECTION FEES 3,966 5,277 4,000 5,000 0 5,000 01-00-00-006-3421 POLICE SERVICES 1,763 9,200 4,000 7,500 3,750 7,500 01-00-00-006-3422 FIRE SERVICES 822,322 836,768 800,000 850,000 425,000 871,250 01-00-00-006-3423 AMBULANCE SERVICES 782,766 840,302 820,000 875,000 437,500 1,025,000 01-00-00-006-3437 FUEL SALES 152,321 143,674 150,000 100,000 50,000 145,000 01-00-00-006-3446 ADMINSTRATION FEES 0 0 112,500 33,750 67,500 135,000 01-00-00-006-3448 FINGER PRINT FEE [FY15 ONLY] 1,345 3,210 0 0 0 0 TOTAL SERVICE CHARGES 1,772,417 1,850,467 1,895,800 1,881,479 988,750 2,198,750 01-00-00-007-3511 CIRCUIT COURT FINES 331,228 321,744 300,000 300,000 150,000 300,000 01-00-00-007-3512 DUI FINES - COUNTY 0 45,320 110,000 55,500 25,000 55,500 01-00-00-007-3513 DUI FINES 26,784 44,118 0 0 0 0 01-00-00-007-3514 POLICE FINES 65,310 59,863 70,000 60,000 30,000 60,000 01-00-00-007-3515 ABATEMENT FINES 40,951 6,175 10,000 5,000 2,500 5,000 01-00-00-007-3517 FALSE FIRE ALARM FINES 1,700 5,100 2,000 5,000 2,500 5,000 01-00-00-007-3518 MAIL-IN FINES 67,305 69,153 72,000 72,000 36,000 72,000 01-00-00-007-3519 TOW FINES 2,775 2,131 2,000 2,000 1,000 2,000 01-00-00-007-3520 CRIME FREE HOUSING FINES 400 250 500 0 0 500 01-00-00-007-3521 ADMINISTRATIVE TOW FINES 324,048 223,010 235,000 220,000 110,000 225,000 01-00-00-007-3529 OTHER FINES 27,877 26,565 27,000 27,000 13,500 27,000 TOTAL FINES 888,377 803,429 828,500 746,500 370,500 752,000 01-00-00-008-3185 MISCELLANEOUS TAXES-AUTO RENTA 16,601 21,517 20,000 20,000 10,000 20,000 01-00-00-008-3610 INVESTMENT INTEREST 84,758 121,791 84,950 40,000 17,500 50,000 01-00-00-008-3910 REFUNDS / REIMBURSEMENTS 467,852 384,064 300,000 375,000 190,900 375,000 01-00-00-008-3920 SALES OF ASSETS 42,185 520 0 0 0 0 01-00-00-008-3947 POLICE FORFEITURES 9,115 112,149 35,000 35,900 103,987 103,987 01-00-00-008-3948 ANTI-CRIME ACTIVITIES 80,288 37,400 35,000 35,000 17,500 35,000 01-00-00-008-3949 CRIME LAB 3,881 13,390 15,000 15,000 7,500 15,000 01-00-00-008-3961 DONATIONS 1,000 4,804 5,000 5,000 1,000 5,000 01-00-00-008-3965 TIF PROPERTY TAX SURPLUS 177,985 192,252 180,000 190,221 185,000 185,000 01-00-00-008-3966 TIF SALES TAX SURPLUS 385,653 365,063 350,000 350,000 339,915 339,915 01-00-00-008-3970 MISCELLANEOUS INCOME 43,363 126,313 59,800 25,000 15,000 50,000 TOTAL OTHER INCOME 1,312,681 1,379,262 1,084,750 1,091,121 888,302 1,178,902 01-00-00-009-4705 TRANSFER FROM ECON DEV FUND 0 91,405 0 0 0 0 01-00-00-009-4725 TRANSFER FROM WORK COMP FUND 0 0 250,000 250,000 0 0 01-00-00-009-4732 TRANSFER FROM CAPITAL FUND 0 299,843 0 0 0 0 01-00-00-009-4740 TRANSFER FROM WATER FUND 650,000 702,518 258,965 258,965 271,100 271,100 01-00-00-009-4747 TRANSFER FROM REFUSE FUND 204,146 96,379 175,000 175,000 35,350 175,000 01-00-00-009-4761 TRANSFER FROM TRANSPORTATION 11,074 5,611 21,590 17,486 8,999 20,000 01-00-00-009-4762 TRANSFER FROM MOTOR FUEL 67,469 0 0 0 0 0 01-00-00-009-4763 TRANSFER FROM TIF FUND #1 791,672 791,672 678,576 678,576 282,740 565,480 01-00-00-009-4766 TRANSFER FROM TIF FUND #2 150,931 150,931 113,198 113,198 47,877 95,754 01-00-00-009-4767 TRANSFER FROM REHAB FUND 1,000 0 0 0 0 0 01-00-00-009-4772 TRANSFER FROM CDBG FUND 87,797 71,334 86,500 86,500 40,600 86,500 CITY OF DEKALB FY2016.5 12-MONTH BUDGET COMPARISON Agenda Item C3 FY 2016.5 FY 2014 FY 2015 FY 2016 FY 2016 FY 2016.5 12-Month ACTUAL ACTUAL BUDGET ESTIMATE BUDGET PROJECTION 01-00-00-009-4781 TRANSFER FROM SSA #3 500 500 500 500 500 500 01-00-00-009-4782 TRANSFER FROM SSA #4 500 225 500 500 500 500 01-00-00-009-4783 TRANSFER FROM SSA #6 500 500 500 500 500 500 01-00-00-009-4784 TRANSFER FROM SSA #14 0 500 500 500 500 500 TOTAL TRANSFERS IN 1,965,589 2,211,417 1,585,829 1,581,725 688,666 1,215,834 TOTAL GENERAL FUND REVENUES 32,691,419 35,289,377 35,135,952 34,744,461 20,811,678 35,786,806 GENERAL FUND EXPENDITURES 01-00-00-100-8101 REGULAR WAGES 13,948,310 14,595,323 15,003,777 14,670,087 7,826,336 15,556,557 01-00-00-100-8102 OVERTIME 1,472,045 1,084,122 1,069,722 1,079,631 742,070 1,185,231 01-00-00-100-8103 PART-TIME WAGES 488,859 508,686 823,116 708,131 406,943 905,955 01-00-00-100-8112 WELLNESS BONUS 4,800 6,150 9,300 5,100 0 9,300 01-00-00-100-8113 LONGEVITY 135,333 153,348 150,802 141,540 73,993 137,354 01-00-00-100-8119 EDUCATION BONUS 5,000 4,875 5,000 4,875 5,000 5,000 01-00-00-100-8171 FICA 504,745 511,840 578,303 510,874 310,773 617,728 01-00-00-100-8172 POLICE/FIRE PENSION 3,389,781 3,473,470 3,814,721 3,780,265 4,638,877 4,638,877 01-00-00-100-8173 IMRF 978,085 816,849 739,386 656,934 424,750 829,731 01-00-00-100-8174 CLOTHING ALLOWANCE 112,592 108,521 113,688 113,688 45,000 114,005 01-00-00-100-8175 HEALTH INSURANCE 3,784,631 3,806,524 3,508,504 3,508,504 2,162,724 3,996,119 01-00-00-100-8178 WORKERS COMPENSATION 702,346 1,056,175 1,061,375 1,061,375 530,691 1,061,375 01-00-00-100-8179 UNEMPLOYMENT INSURANCE 20,806 12,942 10,000 3,750 0 0 01-00-00-100-8304 CAR ALLOWANCE 12,033 17,992 17,271 16,624 10,509 20,700 TOTAL PERSONNEL 25,559,367 26,156,816 26,904,965 26,261,378 17,177,666 29,077,932 01-00-00-200-8201 BOARDS & COMMISSIONS 3,058 2,500 7,835 5,335 2,605 5,335 01-00-00-200-8202 PRINTED MATERIALS 41,537 49,897 86,659 61,449 37,405 61,449 01-00-00-200-8204 OFFICE SUPPLY 37,547 26,793 28,456 22,970 14,271 22,970 01-00-00-200-8210 BUILDING MECH SYS- MAINTENANCE 14,673 13,205 17,720 16,000 8,500 16,000 01-00-00-200-8219 BUILDING SUPPLIES 31,570 8,662 7,537 8,400 4,268 8,400 01-00-00-200-8226 VEHICLE MAINTENANCE & PARTS 214,709 156,846 194,079 169,600 85,057 169,600 01-00-00-200-8228 STREET/ALLEY MATERIALS 30,798 29,712 30,500 30,500 10,000 30,500 01-00-00-200-8229 STREETLIGHTS, PARTS 11,349 11,440 24,000 22,000 11,000 22,000 01-00-00-200-8230 TRAFFIC SIGNALS, PARTS & SUPPS 22,519 14,717 42,000 35,000 21,000 35,000 01-00-00-200-8231 TRAFFIC & STREET SIGNS 17,587 17,900 20,000 20,000 10,000 20,000 01-00-00-200-8233 STORMWATER SYSTEM PARTS 15,397 8,568 20,000 18,000 10,000 18,000 01-00-00-200-8235 SNOW & ICE CONTROL MATERIALS 141,769 134,619 140,500 85,500 40,500 140,500 01-00-00-200-8237 HOSPITAL PATIENT SUPPLIES 37,461 23,262 0 0 0 0 01-00-00-200-8240 FIREFIGHTING SUPPLY/EQUIP 18,047 19,407 36,530 36,000 22,250 36,000 01-00-00-200-8241 AMBULANCE SUPPLY/EQUIP 24,040 25,763 45,500 40,000 23,000 40,000 01-00-00-200-8242 INSPECTOR SUPPLY/EQUIPMENT 139,417 91,675 84,980 78,600 128,973 78,600 01-00-00-200-8243 INVESTIGATIONS SUPPLY/LIVESCAN 22,227 26,615 11,510 6,700 4,930 6,700 01-00-00-200-8244 LAB SUPPLY AND MINOR EQPT 692 559 600 0 300 600 01-00-00-200-8245 OIL GAS & ANTIFREEZE 459,206 333,635 391,902 227,835 138,403 250,000 01-00-00-200-8246 DUI FINES EXPENDITURES 0 -676 15,000 9,000 13,884 15,000 01-00-00-200-8247 POLICE FORFEITURES EXPENDITURE 0 10,024 5,000 18,000 11,070 35,000 01-00-00-200-8248 ANTI-CRIME ACTIVITIES 0 21,014 6,200 7,500 6,000 35,000 CITY OF DEKALB FY2016.5 12-MONTH BUDGET COMPARISON Agenda Item C3 FY 2016.5 FY 2014 FY 2015 FY 2016 FY 2016 FY 2016.5 12-Month ACTUAL ACTUAL BUDGET ESTIMATE BUDGET PROJECTION 01-00-00-200-8249 CRIME LAB EXPENDITURES 0 1,094 4,000 3,000 5,800 15,000 01-00-00-200-8270 WEARING APPAREL 38,696 20,816 23,125 20,089 16,364 21,000 01-00-00-200-8285 TECHNOLOGY SUPPLIES 74,632 47,382 65,317 65,677 25,100 50,200 01-00-00-200-8291 JANITORIAL SUPPLIES 15,748 16,557 17,500 16,500 8,250 16,500 01-00-00-200-8294 ACTIVITIES SUPPLIES 160 0 1,150 1,150 1,700 3,400 01-00-00-200-8295 SMALL TOOLS & EQUIPMENT 10,394 11,343 22,722 13,572 10,046 20,092 01-00-00-200-8299 COMMODITIES 15,283 9,060 10,560 9,050 6,705 10,000 TOTAL COMMODITIES 1,438,516 1,132,388 1,360,882 1,047,427 677,381 1,182,846 01-00-00-300-8301 RENTAL, EQPT & FACILITIES 0 0 1,400 1,400 700 1,400 01-00-00-300-8305 FREIGHT & POSTAGE 20,422 27,113 41,824 27,670 16,153 41,824 01-00-00-300-8306 SPECIAL EVENTS 7,101 16,159 22,850 19,750 16,700 22,850 01-00-00-300-8307 HUMAN & SOCIAL SERVICES 148,233 147,461 150,000 150,000 78,000 150,000 01-00-00-300-8310 EQUIPMENT - MAINTENANCE 82,190 69,386 78,814 65,973 33,433 78,814 01-00-00-300-8311 BUILDING MECH SYS- MAINTENANCE 30,120 31,265 35,778 34,000 15,600 35,778 01-00-00-300-8313 LANDSCAPE&GROUNDS- MAINTENAN 18,579 18,793 21,500 27,000 16,500 21,500 01-00-00-300-8315 VEHICLES - MAINTENANCE 101,182 98,559 114,525 113,782 62,906 114,525 01-00-00-300-8316 STREETS/ALLEYS - MAINTENANCE 1,998 8,781 9,000 8,500 5,000 9,000 01-00-00-300-8318 TRAFFIC SIGNALS - MAINTENANCE 24,649 12,835 15,000 15,000 7,500 15,000 01-00-00-300-8319 SNOW & ICE CONTROL 99,475 72,415 60,000 40,000 15,000 70,000 01-00-00-300-8320 INTERGOVT'L SERVICES 5,504 6,506 6,600 5,000 3,300 6,600 01-00-00-300-8321 SIDEWALKS - MAINTENANCE 258 4 1,500 2,264 750 1,500 01-00-00-300-8325 KISHWAUKEE RIVER SYS-MAINTENCE 7,050 8,379 14,000 12,000 8,250 12,000 01-00-00-300-8327 STORMWATER SYSTEM- MAINTENAN 0 4,905 10,000 10,000 5,000 10,000 01-00-00-300-8330 TECHNOLOGY SERVICES 1,486 11,031 7,624 16,125 8,122 16,125 01-00-00-300-8331 ARCHITECT / ENGINEER SERVICES 3,157 8,908 46,400 17,900 50,500 50,500 01-00-00-300-8333 PERSONNEL RECRUITMENT 20,834 32,621 25,350 36,000 27,500 27,500 01-00-00-300-8334 MOSQUITO ABATEMENT 4,574 4,326 5,000 5,456 6,000 6,000 01-00-00-300-8335 RENTAL, TECHNOLOGY EQUIPMENT 0 537 1,500 1,000 0 1,500 01-00-00-300-8337 TELEPHONE SYSTEM 124,524 118,008 109,355 108,847 57,654 115,000 01-00-00-300-8342 FINANCIAL & MGMT SERVICES 52,276 81,311 25,327 24,260 51,305 25,300 01-00-00-300-8343 DEVELOPMENTAL SERVICES 4,046 0 165,000 140,000 70,000 140,000 01-00-00-300-8345 PSYCH & MEDICAL SERVICES 31,380 25,490 43,890 35,375 41,831 42,000 01-00-00-300-8347 NUISANCE ABATEMENT SERVS 2,115 4,345 6,000 7,000 40,000 40,000 01-00-00-300-8348 BUILDINGS - MAINTENANCE 34,466 19,544 28,475 28,611 14,950 30,000 01-00-00-300-8349 LEGAL SERVICES 2,038 950 959 710 158,440 158,440 01-00-00-300-8352 ELECTRICITY 28,609 71,193 60,000 60,000 30,000 60,000 01-00-00-300-8355 UTILITIES 10,272 35,770 15,764 15,970 9,855 16,000 01-00-00-300-8366 LEGAL EXPENSES & NOTICES 9,360 26,407 212,510 255,690 10,410 25,000 01-00-00-300-8373 MARKETING ADS & PUBLIC INFO 17,647 21,167 29,925 21,980 15,020 25,000 01-00-00-300-8375 DUES & SUBSCRIPTIONS 36,763 46,382 62,116 58,715 41,986 60,000 01-00-00-300-8376 TRAINING, EDUC, & PROF DVLP 108,096 122,860 262,419 170,990 197,519 250,000 01-00-00-300-8379 EDUCATION TUITION REIMBURSEMNT 0 0 20,000 5,000 15,000 30,000 01-00-00-300-8384 WARNING SIRENS 0 0 0 0 6,480 12,960 01-00-00-300-8384 TOWING 6,392 5,179 4,445 3,800 2,040 3,800 01-00-00-300-8385 TAXES, LICENSES, & FEES 23,559 25,834 7,300 11,878 10,750 10,750 01-00-00-300-8386 FORESTRY 14,574 29,359 32,000 32,000 16,000 32,000 01-00-00-300-8387 WEATHER SERVICES 3,649 3,120 3,649 3,120 3,649 3,649 01-00-00-300-8395 UNEMPLOYMENT INSURANCE 0 0 0 0 7,300 10,000 CITY OF DEKALB FY2016.5 12-MONTH BUDGET COMPARISON Agenda Item C3 FY 2016.5 FY 2014 FY 2015 FY 2016 FY 2016 FY 2016.5 12-Month ACTUAL ACTUAL BUDGET ESTIMATE BUDGET PROJECTION 01-00-00-300-8399 CONTRACTUAL SERVICES 191,084 380,546 625,990 630,310 337,284 649,219 TOTAL CONTRACTUAL SERVICES 1,277,661 1,597,449 2,383,789 2,223,076 1,514,387 2,431,534 01-00-00-400-8430 TAX SHARING AGREEMENTS 0 1,641,711 1,592,700 1,614,000 790,000 1,580,000 01-00-00-400-8450 CONTRACTED SERVICES 487,320 561,751 390,137 408,177 214,789 420,422 01-00-00-400-8471 SURETY BONDS & INSURANCE 68,070 70,000 70,000 70,000 35,000 70,000 01-00-00-400-8497 CONTINGENCIES 119,872 198,946 83,713 91,213 45,900 52,500 TOTAL OTHER SERVICES 675,262 2,472,408 2,136,550 2,183,390 1,085,689 2,122,922 01-00-00-600-8510 OFFICE FURNITURE & EQUIP 21,210 2,928 17,245 16,220 13,220 15,000 01-00-00-600-8515 TECHNOLOGY EQUIPMENT 11,874 10,117 16,000 11,486 14,000 20,000 01-00-00-600-8521 VEHICLES 0 0 56,500 44,029 0 0 01-00-00-600-8540 MACHINERY & MAJOR TOOLS 17,773 19,523 21,964 20,900 12,559 21,964 01-00-00-600-8580 TELEPHONE & RADIO EQUIPMENT 8,750 21,455 35,576 31,000 32,941 32,941 01-00-00-600-8599 OTHER EQUIPMENT 0 0 239,000 237,000 0 0 01-00-00-600-8639 OTHER CAPITAL IMPROVEMENTS 0 242,514 57,486 57,486 0 0 TOTAL EQUIPMENT 59,607 296,537 443,771 418,121 72,720 89,905 01-00-00-900-9010 TRSF TO MFT FUND 0 10,694 0 31,425 51,670 51,670 01-00-00-900-9025 TRSF TO WORKERS COMP FUND 500,000 0 0 0 0 0 01-00-00-900-9026 TRSF TO HEALTH INSURANCE FUND 225,000 350,000 0 0 0 0 01-00-00-900-9032 TRSF TO CAPITAL PROJECTS 0 0 0 0 32,479 0 01-00-00-900-9033 TRSF TO PUB SFTY BLDNG FUND 500,000 0 0 0 0 0 01-00-00-900-9034 TRSF TO FLEET FUND 176,695 421,103 0 0 315,588 0 01-00-00-900-9035 TRSF TO EQUIPMENT FUND 207,334 35,000 0 0 298,351 0 01-00-00-900-9048 TRSF TO AIRPORT FUND 225,000 730,000 0 0 16,853 16,853 01-00-00-900-9061 TRSF TO TRANSPORTATION FUND 1,228 0 19,626 19,626 8,628 19,626 01-00-00-900-9220 TRSF TO GENERAL FUND DEBT SRVC 1,009,050 1,010,163 1,504,066 1,504,066 180,000 1,449,962 TOTAL TRANSFERS OUT 2,844,306 2,556,960 1,523,692 1,555,117 903,569 1,538,111 GENERAL FUND EXPENDITURES 31,854,719 34,212,557 34,753,650 33,688,509 21,431,412 36,443,250 SURPLUS/(DEFICIT) 836,700 1,076,820 382,303 1,055,952 (619,734) (656,444) FUND BALANCE 7,144,443 8,018,755 8,401,058 9,074,707 8,454,973 8,418,263 % of Exepnditures 22.43% 23.44% 24.17% 26.94% 25.10% 23.10% RETURN TO AGENDA DATE: May 4, 2016 TO: Honorable Mayor John Rey City Council Finance Advisory Committee FROM: Anne Marie Gaura, City Manager Cathy Haley, Finance Director SUBJECT: Increased Revenue Source Recommendations FY2016.5 Budget City staff did reviewed a number of the current fees, fines and charges for services and compared them to a list of communities (Attachment A). Based on this data City staff is recommending two revenue enhancements for the FY16.5 budget year. Note, neither of these revenue changes have been incorporated in to the FY16.5 budget dollars. 1. Ambulance Fee Increase (Potential Annual Revenue Increase $156,710): Based on the Ambulance Fee Survey (Attachment B) conducted annually by the Naperville Fire Department of 100 different ambulance service providers, the DeKalb Fire Department fees for service are below average. It is proposed to increase our ambulance fees to the average of the survey. Based on Fiscal Year 2015 ambulance fee data, the City should realize a gain in net revenue of $156,710.72. This gain in net revenue is attributable to the increase in fees for private insurance. Although all fees will be increased, Medicare and Medicaid fees are already at their maximum allowable fee schedule. Self-pay customers have a very low rate of revenue return. Therefore, all estimated revenue gained is attributable to private insurance. Net Revenue Ambulance Charges Number of Calls Percentage of Calls Current Pricing Proposed Pricing Current Pricing Proposed Pricing Medicare 918 32.48% $325,474.85 $388,188.57 $474,316.03 $774,177.81 Medicaid 545 19.29% $197,698.25 $243,150.66 $280,640.65 $583,228.81 Insurance 814 28.80% $370,605.02 $527,315.99 $468,623.78 $743,668.40 Self Pay 549 19.43% $159,441.26 $266,474.86 $295,876.16 $811,392.79 Totals 2826 100% $1,053,219.38 $1,425,130.09 $1,519,456.62 $2,912,467.81 Medicare and Medicaid will not increase in revenue because our current charges already max out the benefit. Medicare, Medicaid and Insurance will not pay for treat/non-transport. Only revenue increase in this category is from self-pay Gain in Net Revenue $156,710.97 (Insurance Gain only) If Resident Co-Pay is Waived, will lose between $105,000 and $130,000 in revenue Current Pricing Proposed Pricing Resident ALS2 $773.00 $971.31 ALS1 $538.00 $822.09 BLS $445.00 $656.24 Treat/Non-transport $0.00 $253.67 Mileage $9.70 $13.41 Non-Resident ALS2 $1,110.00 $1,202.55 ALS1 $773.00 $1,035.20 BLS $639.00 $833.22 Treat/Non-transport $0.00 $253.67 Mileage $9.70 $14.62 NIU Student Housing ALS2 $939.00 $1,139.00 ALS1 $658.00 $958.00 BLS $545.00 $745.00 Treat/Non-transport $0.00 $253.67 Mileage $9.70 $13.41 2. Video Gaming Revenue (Potential Annual Revenue Increase $42,900): The Illinois Gaming Board establishes the minimum payout for Video Gaming, which has to be at least 80%. The City receives 5% of the Net Terminal Income (NTI) from the machine (1/6 of the state’s 30% tax). If the City is receiving $1,700 per machine, then the operators are receiving nearly $24,000 per machine. On average, revenue received by the operators would be about $120,000 for five machines. So for every dollar gambled, at least $.80 is returned to the gamer (theoretically, over the machine's lifetime). The portion not returned is the NTI. NTI is taxed at 30% and 16.67% of the 30% is paid to the City. As an example, for a machine set at the 'lowest permitted odds', for every $1.00 gambled, $.20 would be earned as NTI. Of that, $.06 would be paid as tax to the state. Of that, $.01 would be paid to the City. For a machine set at the lowest permitted odds, the City receives 1% of the total amount gamed. Machines may be set to have better payouts, which would reduce NTI and reduce revenue to the City. With that information in mind, City staff is recommending increasing the machine fee from $25 to $1,000 per machine as well as increase the application fee from $25 to $500. The application fee is a one-time fee and the machine fee is done annually with their liquor license renewal application. As of March 2016, the City had 16 gaming establishments and 88 machines (Attachment C). This report can be viewed monthly using the link below. http://www.igb.illinois.gov/VideoReports.aspx Page |2 ATTACHMENT A Hotel/Motel Tax Restaurant & Bar Taxi Business Amusement Vehicle Local Fuel Tax City Liquor Tax Rate Liquor License Fee Total Sales Tax Rate Home Rule Rate Tobacco Tax Tobacco License Parking Tickets Taxi Vehicle Fee Contractor Property Tax Property Tax Rate Tax Rate Fee Tax Stickers Cents/Gallon Licenses Gas Use Tax Gaming Devices (City) (Total) $25/Machine $25 DeKalb 7.00% 2.00% 0.00% $500.00 8.00% 1.75% $350.00 Annual $25.00 $100.00 $25.00 n/a n/a $0.035 $50.00 $0.0400 Application 1.02452 13.06666 Batavia n/a n/a 2.00% $250.00 8.00% 1.00% None $50.00 Annual $15.00 n/a n/a n/a $0.010 $0.0300 n/a 0.715334 9.862077 Initial Issuance Fee Belvidere 4.00% None None None n/a $7.00 $55.00 n/a n/a n/a n/a $10,000.00 7.75% 1.6342 11.4785 Annual, $100 for Bloomington 6.00% 2.00% 4.00% Tiered $100-$500 None $25.00 per year $25.00 first cab, $25.00 4.0% n/a $0.040 $75.00 $60/Machine n/a n/a 7.75% 1.50% after $500 Application $200.00 for first Carbondale 9.00% None None $100.00 None n/a $10.00 n/a n/a $0.030 0.26799 9.156856 8.75% 2.50% cab, $25.00 after $25/Machine $250 first Machine Carpentersville n/a None None $100.00 None $250.00 $35.00 n/a n/a n/a $0.020 $0.0450 9.00% 2.00% $50 ea addtl. 1.456 9.641 Champaign 5.00% 0.50% 0.50% $500.00 9.00% 1.50% None n/a $15.00 $30.00 n/a n/a $0.040 n/a 1.3152 8.5423 By Class, ranges from $300- Charleston 5.00% None None n/a $15.00 $100.00 $25.00 n/a n/a n/a n/a n/a $1,400 6.75% $25/Machine Crystal Lake 5.00% n/a n/a $3,000.00 7.75% 0.75% $50.00 $20.00 $100.00 $50.00 n/a $10 n/a $0.0000 Tiered $100-$500 0.7153 12.324584 Based on Class Code Fees, Elk Grove Village 6.00% 1.00% None Ranges from $150.00- $1,000.00 $25.00 n/a n/a $ 25.00 n/a $0.0100 $2900.00 9.25% 1.00% $1,000/Machine 0.965 11.116 $500/Machine $500 Hanover Park 3.00% 3.00% None $500.00 $100.00 $30.00 $50.00 n/a n/a n/a $0.0150 7.75% 0.75% Application 2.637 13.657 Based on Class Code Fees, Hoffman Estates 6.00% 2.00% 5.00% range from $950.00- None $95.00 Annual $30.00 n/a 6.0% n/a $0.025 $100.00 $0.0500 $6000.00 9.00% 1.00% $100/Machine 1.456 11.743 By class, ranges from $500 Macomb 5.00% None None None n/a $20.00 n/a n/a n/a n/a n/a n/a n/a to $2,000 8.00% $100.00 per car or Rolling Meadows 8.00% 2.00% None $250.00 None $150.00 $50.00 $250.00 whichever n/a $30 $0.030 $75-100 $0.0000 $1,000/Machine is greater 9.25% $500 Application 1.719 12.255 Romeoville 9.00% 1.25% 3.00% $500.00 8.00% 1.00% $55.00 Annual $30.00 n/a n/a n/a $0.040 $150.00 $0.0350 n/a 1.1363 10.5263 St.Charles 5.00% Repealed 2.00% $200.00 8.25% 1.00% $50.00-$250.00 $25.00 n/a 10.0% n/a n/a $0.0000 n/a 0.927509 9.710182 Streamwood n/a 2.00% None $300.00 9.00% 1.00% None $200.00 $20.00 $50.00 n/a n/a n/a $0.0325 $100 Application 1.565 12.716 Initial Issuance Fee Sycamore 5.00% 2.00% 0.00% $200.00 $10.00 $150.00 $50.00 n/a n/a $0.020 $50.00 $0.0000 $5,000.00 8.00% 1.75% 0.78579 11.27284 Wheaton 5.00% 1.00% None $500.00 8.25% 1.00% $125.00 $30.00 $125.00 n/a n/a n/a $0.0300 None 1.0341 8.1082 ATTACHMENT B Net Revenue Ambulance Charges Number of Calls Percentage of Calls Current Pricing Proposed Pricing Current Pricing Proposed Pricing Medicare 918 32.48% $325,474.85 $388,188.57 $474,316.03 $774,177.81 Medicaid 545 19.29% $197,698.25 $243,150.66 $280,640.65 $583,228.81 Insurance 814 28.80% $370,605.02 $527,315.99 $468,623.78 $743,668.40 Self Pay 549 19.43% $159,441.26 $266,474.86 $295,876.16 $811,392.79 Totals 2826 100% $1,053,219.38 $1,425,130.09 $1,519,456.62 $2,912,467.81 Medicare and Medicaid will not increase in revenue because our current charges already max out the benefit. Medicare, Medicaid and Insurance will not pay for treat/non-transport. Only revenue increase in this category is from self-pay Gain in Net Revenue $156,710.97 (Insurance Gain only) If Resident Co-Pay is Waived, will lose between $105,000 and $130,000 in revenue Current Pricing Proposed Pricing Resident ALS2 $773.00 $971.31 ALS1 $538.00 $822.09 BLS $445.00 $656.24 Treat/Non-transport $0.00 $253.67 Mileage $9.70 $13.41 Non-Resident ALS2 $1,110.00 $1,202.55 ALS1 $773.00 $1,035.20 BLS $639.00 $833.22 Treat/Non-transport $0.00 $253.67 Mileage $9.70 $14.62 NIU Student Housing ALS2 $939.00 $1,139.00 ALS1 $658.00 $958.00 BLS $545.00 $745.00 Treat/Non-transport $0.00 $253.67 Mileage $9.70 $13.41 ILLINOIS GAMING BOARD ATTACHMENT C 5/6/2016 VIDEO GAMING REPORT 8:22 am DeKalb March 2016 VGT Wagering Activity VGT Income VGT Tax Distribution License VGT Amount Amount Net Wagering NTI Tax Rate State Municipality Municipality Establishment Number Count Played Won Activity Funds In Funds Out NTI (30%) Share Share DeKalb DE KALB COLUMBUS CLUB, INC. 140703884 5 $94,784.03 $81,860.59 $12,923.44 $33,177.00 $20,253.56 $12,923.44 $3,877.08 $3,230.90 $646.18 DeKalb De Kalb Lodge No. 586 Loyal Order of Moose 120812716 4 $172,399.89 $161,210.99 $11,188.90 $56,957.00 $45,768.10 $11,188.90 $3,356.64 $2,797.20 $559.44 DeKalb DEKALB LODGE NO. 765 BENEVOLENT AND 130804494 3 $94,713.25 $85,297.29 $9,415.96 $28,023.00 $18,607.04 $9,415.96 $2,824.83 $2,354.03 $470.80 PROTECTIVE ORDER OF ELKS OF THE UNITED STATES OF AMERICA, INC. DeKalb Dekalb Post #66 of the American Legion, Department 120900443 4 $51,511.54 $47,558.21 $3,953.33 $16,057.00 $12,103.67 $3,953.33 $1,186.07 $988.39 $197.68 of Illinois DeKalb Five Step Holdings LLC 150702848 3 $41,067.90 $37,420.44 $3,647.46 $12,302.00 $8,654.54 $3,647.46 $1,094.27 $911.89 $182.38 DeKalb Frieden USA Inc. 150700603 5 $302,926.10 $280,795.42 $22,130.68 $87,430.00 $65,299.32 $22,130.68 $6,639.21 $5,532.68 $1,106.53 DeKalb Haymaker Enterprises, Inc. 130703040 3 $87,527.78 $80,382.21 $7,145.57 $27,803.00 $20,657.43 $7,145.57 $2,143.67 $1,786.39 $357.28 DeKalb Knowlton & Drury, Inc. 120700261 5 $324,751.20 $296,128.65 $28,622.55 $99,351.00 $70,728.15 $28,622.85 $8,586.89 $7,155.75 $1,431.14 DeKalb Mardi Gras Lanes, Inc. 120702298 5 $396,496.22 $368,121.97 $28,374.25 $111,074.00 $82,699.75 $28,374.25 $8,512.32 $7,093.60 $1,418.72 DeKalb Mark Thompson 130702362 5 $161,853.84 $145,640.89 $16,212.95 $56,190.00 $39,977.06 $16,212.94 $4,863.96 $4,053.30 $810.66 DeKalb Molly's SSK, Inc. 120710387 3 $60,865.77 $57,103.96 $3,761.81 $21,727.00 $17,965.32 $3,761.68 $1,128.49 $940.41 $188.08 DeKalb MT Nest, L.L.C. 140700630 4 $135,037.44 $125,172.57 $9,864.87 $41,060.00 $31,195.13 $9,864.87 $2,959.48 $2,466.24 $493.24 DeKalb Shelby's - DeKalb, LLC 150701413 5 $719,422.41 $657,580.13 $61,842.28 $191,305.00 $129,462.47 $61,842.53 $18,552.81 $15,460.68 $3,092.13 DeKalb Sullivan's Tavern, INC. 120707633 5 $410,547.55 $375,247.28 $35,300.27 $120,222.00 $84,921.73 $35,300.27 $10,590.19 $8,825.16 $1,765.03 DeKalb Twin Tavern & Discount Liquors, Inc. 150704009 3 $140,480.79 $129,072.17 $11,408.62 $38,804.00 $27,395.38 $11,408.62 $3,422.65 $2,852.20 $570.45 DeKalb UNIVERSAL RESTAURANT GROUP, INC. 120708647 4 $105,985.42 $98,042.29 $7,943.13 $41,147.00 $33,203.81 $7,943.19 $2,382.97 $1,985.81 $397.16 REPORT TOTAL: 16 Establishments 66 $3,300,371.13 $3,026,635.06 $273,736.07 $982,629.00 $708,892.46 $273,736.54 $82,121.53 $68,434.63 $13,686.90 Page 1 of 1 RETURN TO AGENDA