Board of Trustees

Agenda Village Board of Trustees Meeting Monday, December 15, 2025 – 7:30 p.m. 1. Pledge of Allegiance led by Village Clerk Minal Desai 2. Call to Order and Roll Call 3. Approve Consent Agenda 4. *Approve, as submitted, minutes of the Strategic Plan Workshop and regular meeting held Go To Monday, December 1, 2025 Go To 5. * Approve Voucher List #15-FY26 of December 15, 2025 Go To 6. Proclamations and Resolutions 7. Recognition, Awards and Honorary Presentations 8. Appointments, Reappointments and Resignations a. *Resignations Appearance Commission: Mike Lynk Beautification and Improvement Commission: George Hubchak Board of Health: Dr. Kyungran Shim 9. Public Comment (3 minutes per person, maximum of 30 minutes) 10. Presentations and Reports a. Presentation Annual Comprehensive Financial Report (ACFR) Presentation by Jennifer Martinson, Go To CPA of Lauterbach & Amen, LLP 11. Report of the Village Manager Go To a. Repealing and Replacing the Previously Adopted Ordinance 25-8-C-4753. Go to A 12. Report of the Corporation Counsel Go To a. *An Ordinance granting a special use permit to a limited service restaurant at 3358 Go to A Main Street, Skokie, Illinois in a B1 Service Commercial district. Item A is on the consent agenda for second reading and adoption. The first reading was on November 17, 2025. b. *An Ordinance approving a modification to the previously approved site plan for Go to B Touhy Marketplace, located at 3626-3654 Touhy Avenue, Skokie, Illinois in a B2 Commercial district. Item B is on the consent agenda for second reading and adoption. The first reading was on December 1, 2025. FIRST READING c. An Ordinance approving a Plat of Dedication for a portion of property located at 8201 Go to C Skokie Boulevard, Skokie, Illinois in a CX Core Mixed Use district. Item C is on the agenda for first reading. The second reading will be on January 5, 2026. 13. Unfinished Business #636837  14. New Business a. Corporation Counsel Appointment. Go To b. Case 2025-03M – A request by Old Orchard Apartments, LLC at 5202-5250 Old Go to 2025-03M Orchard Road for an amendment to site plan approval ordinance 24-4-Z-4683 through the modified review procedure. 15. Plan Commission 16. Consolidated Annual Performance and Evaluation Report (CAPER) for Community Go To Development Block Grant (CDBG) Program Year 2024. 17. Public Comment (3 minutes per person, maximum of 30 minutes) 18. Adjournment Items marked with an asterisk (*) indicate they are part of the Consent Agenda that contains routine items or items which have already been discussed by the Mayor and Board at a previous public meeting and require a second reading. Items on the Consent Agenda are passed in one vote at the beginning of the Board Meeting. Prior to the vote on the Consent Agenda, the Mayor will inquire if there is any matter which anyone wishes to remove from the Consent Agenda. If there is an item on the Consent Agenda which you wish to address, please inform the Mayor at that time you wish to remove it from the Consent Agenda. #636837  Return to Agenda '' :^ ^, '» ''/i i MENUTES of Board Retreat Strategic Planning of the Mayor and Board ofTmstees of the Village of Skokie, County of Cook, Illinois held in Conference Room D and E of the Village Hall at 5:33 p.m. on Monday, December 1, 2025 Start Time: 5:33 pm Location: Conference Room D and E Present were: Mayor Tennes, Clerk Desai, Trustees Iverson, Lissa Levy, Robinson, Schechter and Pure Slovin. Also present were Village Manager Lockerby, Corporation Counsel Mangler, and members of the management team. Trustee Kimani Levy arrived at 5:59 pm. Cory Plasch from CP2 Consulting, reviewed the strategic planning process, meeting format, major strategic issues, and targets developed by staff. Trustees provided feedback on areas needing greater emphasis, including equity, fair housing, youth engagement and communication. The board reviewed strategic goals across services, engagement, community vibrancy, governance, and finance, and discussed what success would look like in each area. Staff recommendations on re venue-related targets were supported. There were no public comments. The retreat adjourned at 7:16 PM. Moved by Trustee Pure Slovin Seconded by Trustee Lissa Levy Ann Tennes, Mayor Minal Desai, Village Clerk  13937 Return to Agenda MINUTESof a regular meeting of the Mayor and the Board of Trustees of the Village of Skokie, Cook County, Illinois held in the Council Chambers at 5127 Oakton Street at 7:30 p.m. on Monday, December 1,2025 Village W\\ of Pledge of Allegiance led by Village Clerk Minal Desai. / SKOKIE Call meeting to order and roll call. <.>, The meeting was called to order by Mayor Ann Tennes. v'/' ^ Roll call: Trustees Pure Slovin, Schechter, Kimani Levy, Robinson, Iverson, Lissa Levy and Mayor ^ /^ Tennes. '<<"•.' Approval of Consent Agenda. <'^" •' Moved: Trustee Iverson Seconded: Trustee Lissa Levy <^-'^ •. Ayes: Lissa Levy, Pure SIovin, Schechter, Kimani Levy, Robinson, Iverson ^.- Absent: None Nays: None MOTION CARRIED * Approve, as submitted, minutes of the regular meeting held Monday, November 17, 2025 Omnibus vote. * Approve Voucher List #14-FY26 of December 1, 2025 Omnibus vote. Mayor Tennes recognized the appointees in attendance, including Commissioner Valerie Schuman, Chair and long-serving member of the Beautification and Improvement Commission, and Oren Dekalo, recently appointed to the Public Safety Commission. Mayor Tennes reported that since August, 47 residents have been appointed to advisory boards and commissions, not including reappointments. The new "class of 2025" that represents a combined 919 years and 5 months of Skokie residency, ranging from 75 years to just 2 months. The Mayor thanked the new members and colleagues for their work in the appointment process. Interviews will continue monthly and emphasizing the value of these volunteer roles to the community. Proclamations and Resolutions a. Proclamation Niles Township Food Pantry Awareness Month - December 2025 The mayor announced December as Niles Township Food Pantry Awareness Month, and Tmste.e Iverson read a proclamation highlighting the pantry s growth and impact. The proclamation noted ongoing food insecurity, the pantry's volunteer support and m-pantry shopping, and the Foundation's_holiday gift card'program. Trustee lyerson urged residents to support the Foundation. Trustee Marie Benjamin thanked the board, and Mayor Tennes asked residents to recognize the ongoing need and the importance of supporting the pantry. Recognition, Awards and Honorary Presentations a. Award Presentations Business of the Year Awards presented by the Consumer Affairs Commission Chair Biju Krishnan: Winner: FLX Move - 5117 Brown Street and 5039 Oakton Street Andrea Metcalf thanked for the honor for the award. Honorable Mention: Don Julio Cafe - 7919 Lincoln Avenue Victoria, Beatrice and Chef Mike thanked the community for appreciation and welcoming. Honorable Mention: Orange Pediatric Therapy - 5225 Old Orchard Road, Unit 15 Honorable Mention: Marketplace on Oakton-4817 Oakton Street Consumer Affairs Commission Chau- Biju Krisbian presented the Business of the Year Awards. He noted the awards are unique because nominees are selected by residents. He thanked staff for managing the process, also tfianking Carol White for her work. Honorable Mentions_were awarded to Marketplace on Skokie, Orange Pediatric Therapy, and Don Julio Cafe. FLX Move was named Business of the Year, with AndreaMetcalfsharmg remarks about the business s community impact. Representatives fromDon Julio Cafe also^expressed gratitude for community support. Chairman Krishnan and Mayor Tennes congratulated alT winners, the mayor shared the importance of small businesses and noting recent local collaborations. The board recessed for 7 minutes for photos and celebration and resumed at 8:00 PM. 636767  13938 Return to Agenda Meeting of the Mayor and Board of Trustees Monday, December 1,2025 Page Two Appointments, Reappointments and Resignations a. ^Appointments Beautification and Improvement Commission: Erin Maxen-Lewis and Valerie Shuman as Chair Commission on Family Services: Karen Sherman Public Safety Commission: Oren Dekalo Fine Arts Commission: John Amundsen Technology Advancement and Transformation Commission: Catherine Herscher b. *Reappointments Appearance Commission: Joe Maschek, Julia Naumiak, Jay Pathak and Thomas DaMario as Vice Chair Board of Fire andPolice Commission'. Will Evans as Chair Plan Commission Housing Sub-CommiUee: Peter Levavi as Chair c. *Resignation Technology Advancement and Transformation Commission: Jason Kandik Omnibus vote. Public Comment (3 minutes per person, maximum of 30 minutes) Imran Shah gave strong critique of village governance, safety issues, lack of accountability, and unequal enforcement, transparency, resident-focused decision-making, and restoring oversight to the elected board. David Dalka spoke about the village's snow response on Nov. 29 that his block received no plowing. He spoke about internet access, and unaddressed requests, and called for new village management. Rose Meccia, spoke about poor snow removal, including a plow-created barrier blocking a neighbor's driveway. Mayor Termes asked her to provide details so staff could follow up Board Response: Tmstee Lissa Levy addressed Mr. Dalka, objecting to Us disrespectful tone toward women on the board and requesting proper titles be used. Mayor Tennes concurred, condemning the misogynistic comments and reaffirming strong confidence m Village Manager Lockerby, Assistant Manager Wyatt and staff. Trustee Lissa Levy, supported by the Mayor, stated that disrespect toward the women on the board will not be tolerated. Presentations and Reports Report of the Village Manager a. Recommendation to Include Self-Selectiag Properties in the Lead Service Line Replacements Program. Motion to include the self-selecting residential property owners m the annual replacement schedule up to the total 688 planned and budgeted replacements. Village Manager John Lockerby recommended revising the Lead Service Line Replacement Program to allow self-selecting residential property owners to participate, up to the budgeted 688 replacements per year starting May 1, The program caps private costs at $3,090 with 15-year low-interest financing. About 50 property owners expressed interest since September. Mayor Tennes noted this addresses prior concerns about equal subsidy opportunities. Trustee Schechter asked about communications; the manager confirmed a newsletter would announce the program. Trustee Iverson clarified that excess requests would roll to next year. Finance Director Prendi noted the 688 number is federally and state mandated, with internal crews providing flexibility. Moved: Trustee Lissa Levy Seconded: Trustee Pure Slovin Ayes: Lissa Levy, Pure Slovin, Schechter, Kimani Levy, Robinson, Iversoa Absent: None Nays: None MOTION CARRIED Report of the Corporation Counsel SECOND READING A. Tax Levy and Assessment, FY 2025. Item A is on the agenda for second reading and adoption. The first reading was on November 17, 2025. Corporation Counsel Barbara Mangler presented two ordinances for second reading and adoption (first reading was November 17, 2025). Item A established the 2025 Cook County property tax levy. The village's levy had been frozen since 1990 at $15,456,695. This would increase by $749,649.71 to $16,206,345, mcluding amounts for debt repayment. Additionally, $3,262 was levied for SSA #10 improvements and $13,092,965 for the Skokle Public Library. Finance Director Julian Prendi gave a presentation of the Tax Levy and Abatement he provided a detailed presentation on the property tax levy process and its implications. He explained the complex Cook County system involving taxing bodies setting levy amounts by ordinance while the county maintains property assessments. 636767  Return to Agenda 13939 Meeting of the Mayor and Board of Trustees Monday, December 1, 2025 Page Three Ordinance 25-12-F-4763 Motion to adopt the Tax Levy and Assessment for FY 2025. Moved: Trustee Lissa Levy Seconded: Trustee Schechter Ayes: Lissa Levy, Pure Slovin, Schechter, Ivcrson Absent: None Nays: Kimani Levy, Robicson MOTION CARRIED B. Tax Levy Abatement, Tax Year 2025. Item B is on the agenda for second reading and adoption. The first reading was on November 17, 2025. Item B would reduce the total property tax collected for 2025 by abating $5,099,31 8.96, as the village had previously filed ordinances directmg collection of $17,611,876.36 for various debt issues. Ordinance 25-12-F-4764 Motion to adopt the Tax Levy Abatement Tax Year 2025 Moved: Trustee Lissa Levy Seconded: Trustee Schechter Ayes: Lissa Levy, Pure SIovin, Schechter, Kimani Levy, Xverson Absent: None Nays: Robinson MOTION CARRIED Trustee Schechter questioned why the levy increase was set at $750,000 and suggested strategic use of funds to incentivize commercialAndustriaI growth to reduce residential burden, Trustee Robinson asked about the deficit despite recent housing and business growth and whether other revenue sources, such as video gaming, had been considered. Tmstee Pure Slovin asked about impacts on safety with new residences Tmstee Kimani Levy asked about preventing large future increases and protecting renters and seniors; discussion included ensuring seniors claim exemptions. Trustee Iverson stated the $750,000 represented the minimum needed, for us to strengthen our conservative and sound village, Public Comment; Ellen Davila supported the levy but questioned the villagers residentiaVcommercial balance and suggested slowing density increases. Dan Ryan noted property tax provides certainty and equity compared to regressive taxes, Shelley Patt in favor to pay to maintain services, noting population growth and prior tax freezes. Kimberly Polka agreed the increase was overdue due to 35 frozen positions and not being able to maintain services without funding. Eugene Salganik spoke about raising revenue by attracting businesses and middle-ciass residents, offering a 25-point plan. UPDATE Item C is a summary and status update, 4930 Oakton Street. Attached is a Memorandum date November 26, 2025, Rodney Lewis firom Polsinelli Law Fimi provided an update on litigation regarding the incomplete hotel project. The Village had successfully moved to dismiss complaints naming them as defendant, allowing monitoring without incurring legal expenses. An arbitration panel determined the general contractor had priority over the lender for any resources from eventual sale or development. The full arbitration was scheduled for September 2026. The Village was active and meeting with both the lender (owed approximately $9.7 million) and general contractor to explore proposals for resolving litigation and moving the project forward. Board questions focused on safety concerns, with assurances that the village conducts annual stmctural assessments with Excalibur, Discussion covered the arbitration delay and ongoing negotiations with all parties including E&M (the owner). CLOSED SESSION d. Request for a Closed Session in accordance with paragraph 2(c) (11) of the Illinois Open Meetings Act pertaining to the review and discussion of pending litigation. Motion to approve the request of the Corporation Counsel for a Closed Session in accordance with paragraph 2(c) (11) of the Illinois Open Meetings Act pertaining to the review and discussion of pending litigation. Moved: Trustee Kimani Levy Seconded: Trustee Pure SIovia Ayes: Lissa Levy, Pure Slovin, Schechter, Kimani Levy, Robinson, Iversou Absent: None Nays: None MOTION CARRIED 636767 13940 Return to Agenda Meeting of the Mayor and Board of Trustees Monday, December 1,2025 Page Four Unfinished Busmess New Business Case 2025-04M - A request by Walmart at 3534-3654 Touhy Avenue for amendments to site plan approval ordinance 15-4-Z-4132 through the modified review procedure. Motion to approve the request by Walmart at 3545-3654 Touhy Avenue for amendments to site plan approval ordinance 15-4-Z-41 32 through the modified review procedure be approved subject to all conditions. Moved: Trustee Robinson Seconded: Trustee Lissa Levy Plan Commission Chairman Paul Luke reported on Walmart's request to amend their site plan to include 10 EV charging spaces in the northernmost parking row. The proposal included 2 ADA accessible and 8 standard charging stations, reducing total parking from 454 to 441 spaces while maintaining minimum requirements. Tmstee Kimam Levy confirmed ADA compliance would be maintained. Trustee Schechter asked why Plan Commission review was needed; staff explained the modified review process for changes not substantially affecting underlying approvals. Trustee Robinson in favor of the plan and asked about future expansion possibilities, which would be up to Walmart. Public comment: Mr. DaUca, disagreed with parking adequacy, citing difficulty finding spaces on weekends due to out lot development. He requested a moratorium on further outlet development. Ayes: Lissa Levy, Pure Slovia, Schechter, Kimani Levy, Robinson, Iversoa Absent: Noae Nays: None MOTION CARRIED Plan Commission A. Plan Commission Case 2025-04P - Site Plan Approval: 7952 Lincoln Avenue. Motion to concur with Plan Commission and approve a site plan approval for a 2-lot planned development at 7952 Lincoln subject to all conditions, B. Plan Commission Case 2025-05P ~ Subdivision: 7952 Lincoln Avenue. Motion to approve the subdivision of 3 lots into 2 lots that includes a dedication of varying widths ofLincoki Avenue right-of-way to the Illinois Department of Transportation be approved subject to all conditions. C. Commission Case 2025-20P - Special Use Permit: 7952 Lincohi Avenue. Motion to approve the request fonn 7952 Lincoln LLC for a special use permit to allow a child and youth services on a retail proportionate was approved subject to all conditions. Chairman Luke presented three related cases for a mixed-use development including a 6-story building with 58 residential units, first-floor commercial, expansion of existing commercial for Action Behavior Centers, and a restaurant with outdoor dining. The petitioner, represented by attorney Tyler M'anmch, explained the project mcluded: • 72% studios and 1-bedrooms (market-driven) • 3 affordable units mcludmg one 3-bedroom • Mediterranean restaurant "Evi" • Art walk connecting to theater • Shared parking and valet service Board discussion: Unit mix concerns, traffic impacts and no-left-tum restrictions during rush hours, ABC serving autistic children with staggered 3-hour minimum sessions, 5-year timeline due to IDOT, MWRD permit requirements and parking impacts on farmers market and theater. Trustee Schechter asked about the special use for a non-retail use downtown. Trustee Lissa Levy raised traffic and safety concerns for child pickup/drop off. Trustee Pure Slovm asked about IDOT approval certainty and public parking loss. Public comments mcluded: Rita L. asked about the site's fit with imique requu-ements David Dalka requested proper traffic studies Kimberly Polka spoke about financing concerns Michael Kaplow concerned about high-end development changing Skokie's character Eugene Salganik (speaking personally) supporting the project but recommending fmancial verification 636767  Return to Agenda 13941 Meeting of the Mayor and Board of Trustees Moodgy, December 1,2025 Page Five Board discussion: Unit mix concerns, traffic impacts and no-left-tum restrictions during msh hours, ABC serving autistic children with staggered 3-hour minunum sessions, 5-year timeline due to IDOT, MWRD permit requirements and parking impacts on farmers market and theater. Trustee Schechter asked about the special use for a non-retail use downtown. Tmstee Lissa Levy raised traffic and safety concerns for child pickup/drop off. Tmstee Pure Slovin asked about IDOT approval certainty and public parking loss. Public comments included: Rita L. asked about the site's fit with unique requirements David Dalka requested proper traffic studies Kimberly Polka spoke about fmancing concerns Michael Kaplow concerned about high-end development changing Skokie's character Eugene Salganik (speaking personally) supporting the project but recommending financial verification Motion to concur with the plan commission recommendation for 2025-04P site plan approval Moved: Trustee Iverson Seconded: Trustee Pure Slovia Mayor Tennes proposed two amendments: 1. Requiring proof of complete construction financing before permits 2. Reducing completion timeline from 5 to 3 years Mayor Tennes made a motion to amend the plan commission recommendation - No building permits or occupancy permits will be issued for the site until the developer demonstrates to the satisfaction of the village through the production of such documents as the village may require that the developer has the financial means including securing ail construction fmancing to not only commence construction of the development but aiso to complete construction of the development within 3 years of the date of adoption of this ordinance. Moved: Mayor Tames Seconded: Trustee Schechter Ayes: Lissa Levy, Pure Slovia, Schechter, Kimaoi Levy, Robinsoa, Iverson Absent: None Nays: None MOTION CARRIED Mayor Tennes made a motion to amend condition #7. The development shall be completed and ready for the issuance of occupancy permits within 3 years of the date of adoption of this ordinance (pertaining to the residential and commercial building). Mloved; Mayor Tennes Sccoaded: Trustee Schechter Ayes: Lissa Levy, Pure SIovin, Sehechter, Kimani Levy, Robinson, Iverson Absent: None Nays: None MOTION CARRIED Motion restated to concur with Plan Commission recommendations for site plan approval as amended with the two additional conditions, Moved: Trustee Inversion Seconded: Trustee Pure Slovin Ayes: Pure SIovis, Iverson Absent: None Nays: Lisa Levy, Schechter, Kimaai Levy, Robinson Motion Fails Item B and C on the agenda regarding the subdivision and special use permit cases were deemed moot and not voted upon. D. Plan Commission Case 2025-07P - Site Plan Approval: 5360 Touhy Avenue. Chamnan Luke presented McDonald's request to demolish and reconstruct their restaurant with two drive-through lanes. The project included sustainability measures targeting LEED Zero carbon standards with solar panels and energy-efficient systems. The southern Niles Center Road access would be removed. Motion to approve the request from McDonalcTs US LLC for site plan approval to demolish and reconstruct the existing McDonald's restaurant at 5360 Touhy subject to all conditions. Moved: Trustee Pure SIovin Seconded: Trustee Lissa Levy Ayes: Lissa Levy, Pure Slovin, Schechter, Kimam Levy, Robinsoo, Iverson Absent: None Nays: None MOTION CARRIED 636767  Return to Agenda 13942 Meeting of the IVIayor and Board of Trustees Monday, December 1,2025 Page Six A. Plan Commission Case 2025-08P - Special Use Permit: 5360 Touhy Avenue. Motion to approve the special use permit at 5360 Touhy subject to all conditions. Moved; Trustee Lissa Levy Seconded: Trustee Iverson Ayes: Lissa Levy, Pure Slovin, Scheehter, Kimani Levy, Robinson, Xversoa Absent: None Nays: None MOTION CARRIED Kimberly Polka asked about bird-friendly glass. David Dalka against double drive-throughs as safety hazards, citing issues at Chick-fil-A. Public Comment (3 minutes per person, maximum of 30 minutes) Dr. Cameron Foroughi suggested implementing AT and new technologies in village operations to save staff positions and costs, Mayor Tennes acknowledged they had been discussing AI implementation. Public Comments by email Joseph Nowik-Request to delay property tax levy increase until full review, vote Yes on Lincoln & Oakton project with safeguards for success. Rena Thompson-Property tax mcrease Sheila Gross-We are opposed to the increase in property taxes Maggie Vandermeer-Do not approve the commodification of abuse Matt Temkin-Oppose the proposed 7952 Lincohi Avenue project Mr. Jinsky Jean Pois-Homewood Suites hotel project update Robert Serb-Revocation of Old Orchard Business District additional sales Irene Bennett-Tonighfs vote-7952 Lincohi Avenue Adjournment Motion to move to go into Closed Session at 11:21 pm and adjourn the main meeting immediately upon the adjournment of closed session. Moved: Trustee Lissa Levy Seconded: Trustee Kimani Levy Ayes: Lissa Levy, Pure Slovin, Schechter, Kimani Levy, Robinson, Iverson Nays: None Absent; None MOTION CARRIED Closed Session The Closed Session started at 11 :25 p.m. Present were Mayor Temies, Clerk Desai, Trustees Iverson, Kimani Levy, Lissa Levy, Robinson, Schechter and Pure Slovin. Also present were Manager Lockerby, Assistant Manager Wyatt, Corporation Counsel Mangler and Assistant Corporation Counsel McCarthy. The meeting ended a£ 11:31pm. Approved: Village Clerk Minat Desai Approved; Mayor Ann Tennes Items marked -with an asterisk (*) indicate Ehsy are part of the Consent Agenda that contains routine items or items which have already been discussed by the Mayor and Board at a previous public meeting and require a second readmg. Items on the Consent Agenda are passed in one vote ai the beginning of the Board Meeting. Prior to the vote on the Consent Agenda, the Mayor will inquire if there is any matter which anyone wishes to remove from the Consent Agenda. If there ban item on the Consent Agenda which you wish to address, please mfom! the Mayor at that time you wish to remove it &om the Consent Agenda, 636767  Return to Agenda VILLAGE OF SKOKIE VOUCHER REPORT #15 DECEMBER 15,2025 FUND AMOUNT 001-GENERAL FUND $ 437/080 002-WATER FUND 343,177 003 - MOTOR FUEL TAX FUND 9,107 008 - COMMUNITY DEV BLOCK GRANT 50/873 013-CASH ESCROW FUND 16/500 014-TIF SCIENCE &TECH 62/500 020 - CAPITAL PROJECTS FUND 298/686 022 - CASUALTY SELF INSURANCE 163/180 023-LOCAL FUEL TAX 200 025 - ECONOMIC DEVELOPMENT FUND 16/779 030-OAKTON&NILESTIF 17 144 - OLD ORCHARD BUSINESS DISTRICT 384/494 $ 1/782/594  Return to Agenda VILLAGE OF SKOKIE VOUCHER REPORT#1S DECEMBER 15, 2025 Invoice Refff FY Date Vendor Invoice Description Amount 229686 12/09/2026 406 MICHIGAN AVENUE LLC EMERGENCY FUND ASSISTANCE 1,000.00 229282 12/01/2025 AARON, SYLViA UB REFUND: 03815 108,00 229350 12/02/2025 ABT REFRiG FOR STATION #17 737.10 229705 11/30/2025 ACE HARDWARE M!SC. TOOLS AND HARDWARE 149.84 229449 12/03/2025 ACME TRUCK BRAKE & SUPPLY CO VALVE SOLENOtD 339.96 22954S 12/05/2025 ACME TRUCK BRAKE & SUPPLY CO AIR HOSE 47.04 229567 12/05/2025 ACME TRUCK BRAKE & SUPPLY CO BRAKES 1,045.64 229342 12/02/2025 ACT! VE 911 iNC SUBSCRIPTION-FIREDEPT 10.88 229666 10/30/2025 ADAM PEASE CELL PHONE STIPEND 195.00 229252 11/25/2025 ADVANCE AUTO PARTS OIL DYE 15.98 229533 12/05/2025 ADVANCE AUTO PARTS WHEELCHOCK 12.11 229604 12/08/2025 ADVANCED CLEANING SYSTEMS !NC DEC 2025 CLEANING FOR PW & VH 5,935.11 229292 12/01/2025 ADVANCED CLEANING SYSTEMS INC 4051 MAIN STREET FARMER'S MARKET 250.00 229340 12/02/2025 ADVANCED CLEANING SYSTEMS INC FtRE DEPARTMENT CLEANING FOR DECEMBER 25 181.48 229709 12/01/2025 ADVANCED CLEANING SYSTEMS INC NOVEMBER GARAGE CLEANING 455.00 229710 12/01/2025 ADVANCED CLEANING SYSTEMS INC COMM MONTHLY CLEANING -DEC 2025 287.10 229711 12/01/2025 ADVANCED CLEANING SYSTEMS !NC PO MONTHLY ClEANtNG SERVICE -DEC 2025 7,S87.86 229384 12/03/2025 AETNA TRUCK PARTS INC CLAMPS-STOCK 23.80 229611 12/08/2025 AIR ONE EQUIPMENT INC SCBA REPAIRS 102,32 229594 11/13/2025 ALAN F FRIEDMAN PH.D., !NC PRE-PLACEMENT EVALUATION 833,40 229464 12/04/2025 ALLISON A R1CKETT NEWSKOKIE PR!NT, SORT & DELIVER FEES - WiNTER 25/26 9,940.00 229433 12/03/2025 ALVAREZfNC. DOWNTOWN MAINTENANCE, MULCH & OPTIONAL ITEMS NOV 2025 4,300.00 229514 12/05/2025 ALVERMFKRAATZ BD BOND REFUND.8429 TRLMBUL AVE 1,500.00 229273 11/26/2025 AMANDASABRI MEAL REIMBURSEMENT HRC MEETiNG- OCTOBER 16.67 229274 11/26/2025 AMANDASABR! MEAL RE!M8UF1SEMENTHRC MEETING NOV 16.28 229277 11/26/2025 AMAZON CAPITAL SERVICES OFFICE SUPPLIES 209.18 229278 11/26/2025 AMAZON CAPITAL SERViCES HEADSET FOR INTERN 25.89 229246 11/25/2025 AMAZON CAPITAL SERVICES SKOKIE FIRE DEPT - OFFICE SUPPLIES 114.33 229260 11/2S/202S AMAZON CAPITAL SERVICES UNIFORM SOCKS 69.00 229261 11/25/2025 AMAZON CAPITAL SERVICES PENS 56.49 229262 11/25/2025 AMAZON CAPITAL SERVICES STORAGE B!NS 28.23 229341 12/02/2025 AMAZON CAPITAL SERVICES CORD COVER-FIRE 15,95 229338 12/02/2025 AMAZON CAPITAL SERVICES OFFICE SUPPLIES 88.69 229343 12/02/202S AMAZON CAPITAL SERVICES MONITOR MOUNT-FiRE 39.96 229345 12/02/202S AMAZON CAPITAL SERVICES PAGING PARTS-FIREDEPT 5.18 229346 12/02/2025 AMAZON CAPITAL SERVfCES PAGiNGPARTS-FIREOEPT 8.99 229412 12/03/2025 AMAZON CAPITAL SERVICES AMAZON CREDIT CARD - M!SC TOOLS/ECtUIP 273.00 229416 12/08/202S AMAZON CAPITAL SERVICES AMAZON CREDIT CARD - MSSC TOOLS/EQUIP 136.36 229417 12/03/2025 AMAZON CAPITAL SERVICES STATION BATTERY CHARGER 225,99 229418 12/03/2025 AMAZON CAPITAL SERVICES ELECTRIC PIG TAIL ENDS 87.27 229365 12/03/2025 AMAZON CAPITAL SERVICES CREDIT MEMO - POWER STRIPS (148.39) 229366 12/03/2025 AMAZON CAPITAL SERVICES BUNKROOM DESKCHAIR5-FIRE 1,042.26 229368 12/03/2025 AMAZON CAPITAL SERVICES COAT HOOK-FfRE 2S.98 229369 12/03/2025 AMAZON CAPITAL SERVICES BUNKROOM DESKS-FIRE 2,134.70 229370 12/03/2025 AMAZON CAPITAL SERViCES BUNKROOM POWER STRIPS-FIRE 477.41 229372 12/03/2025 AMAZON CAPITAL SERVICES OFFICE CHAIR-FIRE 89.96 229373 12/03/2025 AMAZON CAPITAL SERVICES POWER STRJP.FIRE 97.93 229377 12/03/2025 AMAZON CAPITAL SERVICES TABLET HOLDER 75.99 M^J^^^J^J^J^"»^Jr^M^J^J^">^JM^J^^^J^JM^J^J^JM^J^J^JI^^^^JM^^^JM^J^J^JI<»^JMM^J^^J^J^^ M^^r^^MF^I^^^r^M^^^J^JM^JNJ^^^I^MMN>h^NJI^NJM^I^hJ^NJ^^^^^hJ^J^ <OlD^^^^LD1^^^^<0^^^^^1^kD^lDlDlDkDtDlDU3U?U>U?^DU>lDU)U>^OU>lD^D^DU;^D^D^D^OtDlDU> ^^a^wwa^a^a>^u^a)<^o^^a^a^^^^^^^ww^^^^^^^^^<^^<^^^<j^ww^^n^n^t»-^nu^ a^^ooo^o^o^4^uiuivi^vi^4^^ujajtj^^^c^o^uioiviLn^^^a^^hjr^rvJr^NJ^h^h^^tDLuLiLi^i-^oQo^ U^031^01^?^U^JI^O^?Ul^MOMOW104ai<TlNOU>Mh-lU100infcUJM>--10CTltUOa-^lfsJ^-10^1U100!> f~-l tsJt-J!->>-»!->MMNlKl!->f-i 1-* M M f-- t-i 0 M ^ M M 0 0 0 0 0 N1 N1 N N1 ^ 0 f-> tU 00 0 0 00 W Ult^(B^I->h->l->LnM0301>001D<J1^1U1*-NMV1 l->LnM0301>001DLn l-l00 0 ul U) U) 030a d; ^1 t-> ^ *a in w fj M N1 M t^j t-J M M N [^r^Nj|^JtsJ^J^JhJMhJN»hJr^MM[^N»t^hJi^MF^J MK»^JF^l^JMMMMMMI^M^Jh^ a o 00 a 0000 ooaooooooooooooooooooo F^J t\j r^jl^j M (-JI>Jt>J>>JM>-Jl^ir^>!-Jt>Jr^lt>Jt>J!^MMMN>N)h-IMt>J 00000000000000000 Nu}|sJ^JhJf<JN>hJI^JMMM^JMh-tMhJ^ >>>>>>>>>>>>>>>>>>>>>>>>>>>> >>>>>> > > > > > > > > > > > > > ~z: z z s s ssssssssesssss s s s S £: S SSS s s s s s s s s s s s s s "" 0 ^ ^ >>>>>>>>>>>>>>>>>>>> > > >>>>>> > > > > > > > > > > > > > 3D m C~i N N N (M(^l NN N N N N N M N N N N N N 0 M ^ > > 000 00 0 00 0 0 0 0 0 '0 '6 0 0 0 0 N 0 0 o S 3 §: s ZZ^'^ZZZZZ'ZZ'Z:ZZZ:.E'ZZZ:Z zzzzzzzz z z z z z z z z z z z VL z Z ~n V nnnnnnnnn n n n nn nn n n n n n n n n r~i n (~1 n n n "0*0-0 >>>>>>>>> -O-O-D-O-O-U-O-tl > > > >>>>>> > -D -0 -0 -0-0 -0 -0 -0 TQ > -0 -0 > > > > > > > e > :> > "0 •V -a -a t) t> t> "0 -D ~0 "0 t/1 = ^11 -i-i -i -i ? 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LEAD LINE REPLACEMENT @ 8145 K05TNER 4,500.00 229606 12/08/2025 BILL'S PLUMBING AND SEWER IMC. LEAD LINE REPLACEMENT @ 5125 WRIGHTTERR 8,650.00 229607 12/08/2025 BILL'S PLUMBING AND SEWER INC. LEAD LINE REPLACEMENT @ 5129 WRIGHTTERR 8,630.00 229608 12/08/2025 BILL'S PLUMBING AND SEWER INC. LEAD LINE REPLACEMENT @ 8S39 HARDING 4,500.00 229609 12/08/2025 BILL'S PLUMBING AND SEWER INC. LEAD LINE REPLACEMENT (® 5139 WRIGHTTERR 8,650.00 229680 12/09/2025 BILL'S PLUMBING AND SEWER INC. UNDERGROUND WORK @ 8539 HARDING AVE 1,300.00 2296S8 12/08/2025 BILL'S PLUMBING AND SEWER INC. WATER SERVICE @ 8145 KOSTNER 1,300.00 229419 12/03/2025 BOUND TREE MEDICAL LLC GLUCOMETER STRIPS 604.44 229420 12/03/2025 BOUND TREE MEDICAL LLC EMS DISPOSABLE ET TUBES AND EQUIPMENT 1,176.67 229356 12/03/2025 BRYAN BASSETT REPLACEMENT STATION SHOES 150.00 229529 10/31/2025 C&H PRECISION, LLC MOUNT FOR OPTIC-LOEW 77.39 229357 12/03/202S C.R.SCHMIDTJNC. DEMPSTER STREET BRICK PAVER INSTALL 98,979.90 229290 12/01/2025 CARBON DAY EV CHARGING PUBLIC WORKS EV CHARGER 3,815.00 229707 11/24/2025 CDS OFFICE TECHNOLOGIES DUAL PORT CHARGERS -MALTESE 173.00 229668 U/08/202S CDW GOVERNMENT !NC USB-C DOUBLE EAR HEADSETS QJV 10 140.SO 229761 12/08/2025 CENTRAL SHEET METAL PRODUCTS INC CUSTOM BRACKETS FOR NEW BUILDS 600.20 229763 12/10/2025 CHICAGO COMMUNICATIONS LLC SIREN #S BATTERY 30.00 229575 12/05/2025 CHICAGO COMMUNICATIONS LLC RADIO PROGRAMMiNG 192.50 229708 11/2G/2025 CHICAGO PET ftESCUE FEES FOR NOVEMBER 100.00 229489 12/04/2025 CHiCASO TRIBUNE MEDIA GROUP ADVERTISING FEES 1,086.47 229363 12/03/2025 Christine & James Yoo BD BOND REFUND-8434 KEYSTONE AVE 2,500.00 229493 12/04/2025 CHRISTOPHER B BURKE ENGiNEERiNG LTD CRAWFORD AVENUE PHASE II DESIGN(COUNTC) 30,089.25 229495 12/04/2025 CHRISTOPHER B BURKE ENGINEERiNG LTD CRAWFORD AVENUE PHASE i! DESIGN(COUNP(r) 6,660.74 229496 12/04/2025 CHRISTOPHER B BURKE ENGINEERiNG LTD CRAWFORD PHASE II LOCAL ELEMENTS 819.87 229441 12/03/2025 CHRISTY WEBBER & COMPANY HANGING BASKETS & FLOWER CONTAINER MAtNTENANCE OCT 2025 3,583.80 229673 11/30/2025 CffY OF EVANSTON WATER SUPPLY NOV 2025 319,338.10 229527 12/05/2025 CLAIM MANAGEMENT CONSULTANTS LLC PRE-FUMD WORKER'S COMP 38,217.51 229528 12/OS/2025 CLA!M MANAGEMENT CONSULTANTS LLC PRE-FUND WORKER'S COMP 30,689.12  Return to Agenda VILLAGE OF SKOKIE VOUCHER REPORTffl5 DECEMBER 15, 2025 Invoice Refft FY Date Vendor Invoice Description 229407 12/03/2025 CLAIM MANAGEMENT CONSULTANTS LLC PRE-FUND WORKER'S COMP 90,778,83 229248 11/13/2025 CLARK HILL PLC LEGAL SERVICES THROUGH 10/31/25 6,688.50 229455 12/04/2025 CLE5EN WHOLESALE HOLIDAY POTS 8,148.05 229471 12/04/2025 COMCAST BUSINESS NOV PW CABLE BILL 32.22 229477 12/04/2025 COMED ELECTRIC SERVICE 1,581.84 229713 11/27/2025 COMPASSION FUNERAL SERVICE }NC 11/24/202S SERVICE FEE 415.00 229714 11/30/2025 COMPASSION FUNERAL SERVICE iNC 11/28/2025 SERVICE FEE 275.00 229283 11/13/2025 CONRAD POLYGRAPH INC PRE-PLACEMENT EVALUATIONS 4SO.OO 229298 12/02/2025 CONSTRUCTION & GEOTECHNICAL FIELD ENViRONMENTALSAMPUNG 13,790.00 229299 12/02/2025 CONSTRUCTION & GEOTECHNICAL CONCRETE STREET PATCHING 4,130.00 229294 12/02/202S CONSTRUCTION & GEOTECHNiCAL MATERIAL TESTING FOR NON-ARTERIAL STREET RESURFACING TO INCLUDE CONCRETE AND HOT-MfX ASPHALT TESTING. 4,490.00 229295 12/02/2025 CONSTRUCTION & GEOTECHNiCAL MATERIAL TESTING NON ARTERIAL STREETS 5,576.00 229296 12/02/2025 CONSTRUCTION & GEOTECHNICAL WATERMAIN TESTING 3,890.00 229675 12/08/202S CONSTRUCTION & GEOTECHNSCAL NON ARTERiAL STREETS 1,956.00 229676 12/08/202S CONSTRUCTION & GEOTECHNiCAL SIDEWALK PROGRAM 1,924.00 229775 12/09/2025 CONTINUA INTERIORS LIFE CHAIRS 5,432.76 229404 12/03/2025 CONTOUR LANDSCAPING INC OAKTON CTA SKOKIE BLVD LANDSCAPE MAINTENANCE NOV 202S 2,195.00 229406 12/03/2025 CONTOUR LANDSCAPiNG iNC WEST DEMPSTER LANDSCAPE & STREETSCAPE MAINTENANCE NOV 25 2,043.00 229428 12/03/2025 CONTOUR LANDSCAPING !NC POLICE STATION LANDSCAPE & HARDSCAPE MAINTENANCE NOV 2025 1,876.00 229430 12/03/2025 CONTOUR LANDSCAPING INC KRIER PLAZA LANDSCAPE & HARDSCAPE MAINTENANCE NOV 2025 503.00 229423 12/03/2025 CONTOUR LANDSCAPiNG INC SE INDUSTRIAL LANDSCAPE & HAFtDSCAPE MAINTENANCE NOV 2025 1,361.00 229425 12/03/2025 CONTOUR LANDSCAPING INC EAST INDUSTR!AL LANDSCAPE & HARDSCAPE MAINTENANCE NOV 202S 1,361.00 229426 12/03/2025 CONTOUR LANDSCAPING INC CRAWFORD MEOiANS IANDSCAPE MAINTENANCE NOV 2025 1,624.00 229442 12/03/2025 CONTOUR LANDSCAPING JNC FIRE STATIONS & LOUiSE/LAMON PARK LANDSCAPE MAINTENANCE NOV 2025 1,991.00 223772 11/21/2025 CREATiVE PROMOTIONAL PRODUCTS PROMOTIONAL COFFEE MUGS 6,519.51 229579 12/05/2025 CRITICAL REACHING 2026 APBNET ANNUAL SUPPORT FEE 1,040.00 229451 12/03/2Q25 CSC CYBERTEK CORPORATtON RMA 5YS IMPLEMENTATION 10-1-2S TO 11-30-25 1,023.00 229540 12/01/2025 DAVID PAWLAK REIMBURSEMENT FOR UNIFORM SHOES 293.99 229718 12/01/2025 DEFENSE TECHNOLOGY LLC SHELD/BATON TRAINING FOR 4 OFFICERS 2,300,00 229764 12/10/202S DELL MARKETING LP SPEAKERS 259.96 229657 12/08/2025 DOCUSiGN INC DOCUSfGN ADD-ON 1,136.03 229754 11/13/2025 EAP CONSULTANTS LLC EAP MONTHLY ADMIN FEE 577,20 229729 11/30/2025 EMS MANAGEMENT & CONSULTANTS NOV COLLECTIONS 2,385,98 229303 11/13/2025 ENDEAVOR HEALTH OMEGA PRE-PLACEMENT EXAMS 878.00 229259 11/13/2025 ENDEAVOR HEALTH OMEGA PRE-PLACEMENT EVALUATiONS 4,711.00 229479 12/04/2025 ENGINEERING ENTERPRISE INC LEAD SERVICE LINE INVENTORY SERVICES 154.00 229698 11/17/2025 EQUIFAX INFORMATION SVCS LLC LOCAL CREDIT REPORT & ANCILLIARY SERViCES -NOV 2025 25.00 229424 12/03/2025 ERIK RADZIS2EWSKI RADZISZEWSKI BACKGROUND CHECK FOR PARAMEDIC SCHOOL 52,00 229584 12/OS/2025 ESCH CONSTRUCTiON SUPPLY INC PRO DIAMOND BLADE 1,167.90 229448 12/03/2025 FAST MRO SUPPLIES fNC BRAKE PARTS 254.03 229284 11/13/2025 FIDEUTf' SECURIPC LIFE INSURANCE CO MONTHLY ADMIN FEE - DECEMBER 2025 1,366.33 229388 12/03/2025 G&M TRUCKING INC CA-7 STONE 2,756.92 229401 12/03/2025 G&M TRUCKING IWC DIRT REMOVED 11/13/2025 650.00 229659 12/08/202S G&M TRUCKING INC CA-7 STONE 3,277.73 229662 12/08/202S G&M TRUCKING INC DIRT REMOVED 325.00 229704 11/19/2025 GALLS LLC DETECTIVE BADGES -CIANCHETTI 419,07 229722 12/09/2025 GENUINE PARTS COMPANY WIPERS 27.22 229723 12/09/202S GENUINE PARTS COMPANY FILTERS 264.17  Return to Agenda VILLAGE OF SKOKIE VOUCHER REPORT #15 DECEMBER 15, 2025 Invoice Reftt FY Date Vendor Invoice Description Amount 229724 12/09/2025 GENUINE PARTS COMPANY BULBS 40.20 229644 12/08/2025 GENUINE PARTS COMPANY WHEELCHOCKS 28.14 229G41 12/08/2025 GENUINE PARTS COMPANY FUSE 21.36 229642 12/08/2025 GENUINE PARTS COMPANY FILTERS 308.35 229692 12/09/2025 GENUINE PARTS COMPANY FUSES (19.20) 229693 12/09/2025 GENUINE PARTS COMPANY FUSES 70.40 229690 12/09/2025 GENUINE PARTS COMPANY WIPERS 16.86 229392 12/03/2025 GENUINE PARTS COMPANY STOCK/SNOW PLOW FLUID 20.46 229394 12/03/2025 GENUINE PARTS COMPANY STOCK/TENSIONER 167.22 229390 12/03/2025 GENUINE PARTS COMPANY STOCK/UGHT 68.90 229385 12/03/2025 GENUINE PARTS COMPANY PUBLIC WORKS 124A/BATFERY 61.95 229386 12/03/2026 GENUINE PARTS COMPANY STOCK/FUSE 15.50 229387 12/03/2025 GENUINE PARTS COMPANY STOCK/OEF FLUID 230.00 229381 12/03/2025 GENUINE PARTS COMPANY GENERATOR FILTERS 443.86 228251 11/25/2025 GENUINE PARTS COMPANY PB BLASTER 99.12 229253 11/2S/202S GENUINE PARTS COMPANY TOG6LE SWITCH 11.47 229255 11/25/2025 GENUINE PARTS COMPANY HOSE FITTING 31.90 229266 11/26/2025 GENUINE PARTS COMPANY MINI BULBS 12.00 229585 12/05/202S GENUINE PARTS COMPANY AIR FILTER 89.04 229586 12/05/2025 GENUINE PARTS COMPANY LEO LAMP 206.70 229S66 12/05/2025 GENUiNE PARTS COMPANY ZIP TIES 108.98 229562 12/OS/202S GENUINE PARTS COMPANY HYD HOSE FITTING RETURN (11.55) 229563 12/OS/202S GENUINE PARTS COMPANY HYD HOSE FETTiNGS - STOCK 57.75 229564 12/05/2025 GENUINE PARTS COMPANY SWITCHES-STOCK 49.68 229581 12/05/2025 GENUINE PARTS COMPANY BULBS 27.80 229582 12/05/2025 GENUiNE PARTS COMPANY 0-R1NG5 4.20 229583 12/05/2025 GENUINE PARTS COMPANY FILTER CAP 47.24 229570 12/05/2025 GENU!NE PARTS COMPANY WHEELCHOCKS 18S.44 229700 12/09/2025 SiS PLANNING INC ZOOM PROSPECTOR ENTERPRISE - RENEWAL 2,000.00 229375 12/03/2025 5LEN RENO REIMBURSEMENT - EMT UCENSE 21.00 229382 12/03/2025 GOLF M!LL FORD PD 320 ALTERNATOR 760.18 229380 12/03/2025 GOLF MILL FORD PD 324 TUBE SEALS 655.41 229256 11/25/2025 GOLF MILL FORD COOLANT HOSE 44.00 229287 12/01/2025 GOLF MILL FORD AXLE SHAFT REPLACEMENT 377.17 229444 12/03/2025 GOLF M!U FORD INTERMEDIATE PIPE 379.53 229445 12/03/2025 GOLF MILL FORD HOOD STRUT 74.16 229446 12/03/2025 GOLF MILL FORD HARNESS 83.78 229694 12/09/2025 GOLF MILL FORD CATAIYTIC CONVERTER 1,120.52 229615 12/08/2025 GOODMARK NURSERIES GRANT FUNDED TREES 2,520.00 229469 12/04/2025 GRAINGER MISCELLANEOUS ITEMS FOR SIGN SHOP 254.23 229397 12/03/2025 GRAINGER VACUUM BREAKER REPAIR K!T FOR PD 11.19 229398 12/03/202S GRAINGER DiAPHRAGM ASSEMBLY FOR PO 67.88 229614 12/08/202S GREAT LAKES URBAN FORESTRY INC RE-INVENTORY WORK FOR PARKWAYTREES 5,456.00 229490 12/04/2025 H & H ELECTRIC CO #47432 - 4034 DEMPSTER STREET 6,986.19 229491 12/04/2025 H & H ELECTRIC CO iNVOICES #47307 - 7436 LECLAIRE AVENUE 2,471.89 229483 12/04/2025 H&H ELECTRIC CO NON ROUTINE INVOICES #47432, 47307, 47526 (2368.96) 229629 12/08/2025 HEALTH !NSPECT!ON PROFESSIONALS INC NOVEMBER 2025 HEALTH INSPECTIONS 2,400.00 229454 12/04/202S HOLIDAY DESIGNS DOWNTOWN HOUDAY LIGHTS 2,209.62  Return to Agenda VILLAGE OF SKOKIE VOUCHER REPORT #15 DECEMBER 15, 2025 Invoice RefS FY Date Vendor Invoice Description Amount 229695 12/OS/2025 IAPEM 2026 MEMBERSHIP RENEWAL FOR CSO J. BERKOWITZ 50.00 229696 12/05/2025 IAPEM 2026 MEMBERSHIP RENEWAL FOR CSO MiURA 50.00 229275 11/26/202S IDPH SURCHARGE FEE-OCTOBER 172.00 229599 12/08/2025 ILLINOIS TACTICAL OFFICERS ASSN 2026 MEMBERSHIP RENEWAL FOR LARSON 40.00 229288 12/01/202S ILLINOISTOLLWAY TEMP PLATE TOLLS FD221 13.90 229289 12/01/2025 ILLINOIS TOUWAY TEMP PLATE TOLLS PW122 13.90 229687 12/09/2025 IMPERIALSUPPLIESLLC BOLTS G87.84 229634 12/08/2025 INTERSTATE BILLING SERVICE INC PW #142 SEAT BELT 439.72 229639 12/08/2025 INTERSTATE BILLING SERVICE INC PW #149 6LOWER MOTOR RES!STOR 606.33 229640 12/08/2025 INTERSTATE SILLING SERVICE INC PW #168 TEMP SENSOR 64.90 229656 12/08/2025 INTERSTATE BILLING SERVICE INC HEAD LIGHTS 941.90 229726 12/09/2025 INTERSTATE BILLING SERVICE INC PW #146 FUEL PUMP 1,009.31 229364 11/30/2025 INVOICE CLOUD NOV 2025 FEES 7,848,35 229667 11/30/2025 ISBS COPiER MAiNTENANCE-NOV 608.12 229G77 12/08/2025 JG UNIFORMS INC REPIACEMENT POLO SHIRT-CONNOR 59.SO 229678 12/08/2025 JG UNIFORMS iNC REPLACEMENT DRESS 8LOUSE-VASIS 220,00 229679 12/08/2025 J G UNIFORMS INC DRESS SHOES 75.50 229279 11/30/2025 JG UNIFORMS 1NC REPLACEMENT POLO SHIRTS 119.00 229280 11/30/2025 JG UNIFORMS INC NAMEPLATE 23.00 229281 11/30/2025 JG UNIFORMS !NC UNIFORM PINS 48.30 229352 12/02/2025 JG UNIFORMS !NC UTILITY COAT ALTERATIONS 48.00 229353 12/02/2025 JG UNIFORMS INC UNIFORM SHIRT ALTERATIONS 208.00 229S34 11/06/2025 JG UNIFORMS INC UNIFORM BODY ARMOR -OH 6SO.OO 229535 11/21/2025 JG UNIFORMS INC CARRIER FOR UNIFORM BODY ARMOR -OH 350.00 229536 11/06/2025 JG UNIFORMS INC UNIFORM BODY ARMOR -JAFFE 650,00 229537 11/21/2025 JG UNiFORMSINC CARRIER FOR UNiFORM BODY ARMOR -JAFFE 350.00 229589 12/07/2025 JENNIFER ENGEL FARMER'S MARKET MANAGER DUTIES 2025 - OCTOBER 1,87S.OO 229660 10/30/2025 JESSE BARN ES CELL PHONE STIPEND 195.00 229543 12/03/2025 JOHN LOCKE8BY REIMBURSEMENT FOR DOWNTOWN PARKING TO ATTEND BISNOW EVENT ON 12/3/25 17,00 223347 12/02/2025 JONES & BARTLETT LEARNING LLC INSTRUCTOR MANUALS-FIRE OEP 334.18 229542 12/02/2025 KFUSTOPHER IWANSKI REIMBURSEMENT FOR INVEST! GAT! 0 N5 UNIFORM 358.60 229771 09/05/2025 UNDENMEYR MUNROE PAPER FOR VILLAGE HALL 1,840.00 229488 12/04/2025 USA SANZENBACHER REIMBURSEMENT FOR GREEN BUSINESS RECOGNITION EVENT 247.74 229681 12/09/2025 LIZZEFTE MEDINA & CO PINE TREE TRANSPLANTS 504.00 229636 12/08/2025 MACQUEEN EQUIPMENT LLC FIRE TLS16SEAL LOT 301.80 229637 12/08/2025 MACQUEEN EQUIPMENT LLC FREIGHT CREDiT FROM !NV P36728 (42.76) 229603 12/08/2025 MACQUEEN EQUIPMENT LLC FAN FOR ENGINE #18 12,161.91 229560 12/05/2025 MACQUEEN EQUIPMENT LLC ENGiNE # 17 STEERING SHAFT 1,945.06 229S61 12/05/2025 MACQUEEN EQUIPMENT LLC FIRE TL #16 MANIFOLD 1,088.11 229376 12/03/202S MACQUEEN EQUIPMENT LLC FtRE TRUCK TL16 HYDRAULIC PUMP 2,540.84 229671 12/02/2025 MATRIX CONSULTING GROUP LTD. CONSULTiNGSVCS 1,600.00 229383 12/03/2025 MCKENNA AUTOMOTIVE SERVICES PWff227HYDRAUUCHOSE 786.34 229354 12/03/2025 MCMASTER CARR SUPPLY CO SCREWS 28.20 229355 12/03/2025 MCMASTER CARR SUPPLY CO MASKS 77.76 229267 11/26/2025 MCMASTER CARR SUPPLY CO CLEViS PIN 93.52 229268 11/26/2025 MCMASTER CARR SUPPLY CO TUBE FITTING 26.96 229269 11/26/2025 MCMASTER CARR SUPPLY CO WATER COUPLING 17.47 229264 11/25/2025 MCMASTER CARR SUPPLY CO BOLTS 30.57  Return to Agenda VILLAGE OF SKOKIE VOUCHER REPORT #15 DECEMBER 15,2025 Invoice Reftt FY Date Vendor Invoice Description Amount 229480 12/04/202S MCMASTER CARR SUPPLY CO LOCK WASHERS" STOCK 173.02 229481 12/04/2025 MCMASTER CARR SUPPLY CO PLOW BOLTS-STOCK 683,16 229627 12/08/2025 MEDICO-MARTtNC FLU VACCINE 12,797.91 223628 12/08/2025 MEDICO-MARTiNC CREDiT FOS RETURNEO VACCINE. (4,646.22) 229568 12/05/2025 MENARDS MORTON GROVE 20'GREEN CORD 54.95 229569 12/05/2025 MENARDS MORTON GROVE 40'GREEN CORD 127.84 229478 12/04/2025 MENARDS MORTON SROVE SELF DRILL HEX 6.19 229344 12/02/2025 MENARDS MORTON GROVE BUNKROOM CONSTRUCTION SUPPLIES-FIRE 90.09 229395 12/03/2025 MENARDS MORTON GROVE MARfANNA 2H HIARC KITCHEN FOR PW 93.89 229396 12/03/202S MENARDS MORTON GROVE PIPE5EALAW AND COUPLING 106.84 229393 12/03/2025 MENARDS MORTON GROVE MOEN DBL CARTRIDGE FOR VH 31.96 229391 12/03/2025 MENARDS MORTON GROVE FLUSH REPAW PLUG FOR FD 20.98 229403 12/03/2025 MENARDS MORTON GROVE 8' CEDAR STD & BTR S3.06 229413 12/03/2025 MENARDS MORTON GROVE GAS PIPING FOR STATION 16 510.26 22971S 12/09/2025 METROPOLITAN FAMILY SERVICES MFS REIM FOR SKOKIE GRANT " DEC 2025 50,000.00 229297 11/13/202S METROPOLITAN UFE INSURANCE COMPANY TS05384221-DEC.202S 2,038.31 229619 11/30/2025 MGPINC GIS STAFFING SERVICES FY2026 - NOVEMBER 2025 14,027.98 229664 10/30/2025 MICHAEL GREENWOOD CELL PHONE STIPEND 195.00 229421 12/03/2025 MICHAEL Zi EG LER PARAMEDfC LICENSE FEE 61.35 229422 12/03/2025 MICHAEL Z! EG LER NATIONAL ERMT EXAM 175.00 229683 12/09/2025 MID AMERICAN WATER OF WAUCONOA INC 4" PVC PIPE 602.00 229487 09/10/2025 MIDPOINT INTERNATIONAL INC 9 CONTAINERS FOR COMPOST, ftECYCUNG AND LANDFILL 1,485.00 229576 12/05/2025 MOTOROLA SOLUTiQNS-STARCOM NETWORK STARCOMAIRTIMEFD 2,321,00 229577 12/05/2025 MOTOROLA SOLUTIONS-STARCOM NETWORK STARCOMAIRTIMEPD 7,510.00 229362 12/03/2025 MUJAHIDHUSSAN! BD BOND REFUND-7S2S KEELER AVE 500.00 229443 12/03/2025 MURRAY AND TRETTEL INC SNOW AND ICE WEATHER REPORTS '25-26 1,550.00 229691 12/05/2025 NACA 2026 ANNUAL ASSN MEMBERSHIPS/ 7 ANIMAL CONTROL CSO'S -JAWORSKI 87.50 229439 12/03/2025 NATURES PERSPECTIVE LANDSCAPING VILLAGE GREEN & VtUAGE HALL NATURAL LANDSCAPE MAINTENANCE NOV 2025 697.00 229440 12/03/2025 NATURES PERSPECTIVE LANDSCAPING VILLAGE GREEN & VILLAGE HALL NATURAL LANDSCAPE MAINTENANCE NOV 2025 801.00 229402 12/03/2025 NEUCOINC PROG DIGITAL TSTAT 3.56.02 22S461 11/25/202S NICKWYATT REtMBURSEMENT FOR PUBLIC ARTS MEETiNG ON NOVEMBER 25, 2025 19.59 229600 12/08/2025 NICKZUCKERMAN SAFETC BOOTS 109,26 229555 12/OS/202S NICOR GAS 9050 GROSS POINT RD 2,024.91 229557 12/05/2025 NICORGAS 8135 CENTRAL PARK AVE 157.33 229558 12/05/2025 NICOR GAS 4051 MAIN ST 156.58 229553 12/05/2025 NICOR GAS 9050 GROSS POINT RD REAR 192.84 229551 12/05/2025 NICOR GAS 9024 GROSS POINT RD 376.63 229547 12/05/2025 NICORGAS 5147 MAIN ST 95.26 229548 12/OS/202S NICOR GAS 5127 OAKTON ST 1,762.79 229549 12/05/2025 NICOR GAS 8157 CENTRAL PARK AVE 516,90 229757 12/09/2025 NIPSTA iCS 300/400 TRAINING -OKON 810.00 2297S8 12/09/2025 NIPSTA Al FOR PUBLIC SAFETY LEADERS -BARNES 199.00 229759 12/03/2025 NIPSTA DRIVER TRAINING PAD RENTAL IN AUG 2025 1,000.00 229760 10/27/202S 1MIPSTA DRIVER TRAINING PAD RENTAL IN OCT 2025 2,000.00 229450 12/03/2025 NORMANDY CONSTRUCTiON CO INC. BD BOND REFUND-3950 EMERSON ST 500.00 229276 11/26/2025 NORTHERN ILLINOIS PUBLIC HEALTH MEMBERSHIP DUES FY26 1,000.00 229633 12/08/2025 OFFICE DEPOT INC OFFICE SUPPLIES 30.66 229770 12/31/2025 OLD ORCHARD URBAN LP OOBD TAX REVENUE DISBURSEMENT REPORT DATE 12/2025 384,494.43  Return to Agenda VILLAGE OF SKOKIE VOUCHER REPORT #15 DECEMBER 15, 2025 invoice Refff FY Date Vendor Invoice Description Amount 229465 12/04/2025 GUI OU! ENTERPRISES LLC PORTABLE RESTROOM MAINT @ CHANNEL PARK, LOT D 380.00 229466 12/04/2025 GUI OUi ENTERPRISES LLC PORTABLE RESTROOM MAINT @ CHANNEL PARKJOB SITE 4588 380.00 229467 12/04/2025 GUI GUI ENTERPRISES LLC PORTABLE RESTROOM MAINT @ CHANNEL PARKJOB SITE 4590 380.00 229286 11/13/2025 PADDOCK PUBLiCATIONS INC JOB POSTING - FiRE INSPECTOR 800.00 229782 12/10/2025 PICKLEDiLLYLLC FINAL TiF PAYMENT 62,500.00 229438 12/03/2025 Pi2ZO& ASSOCIATES LTD RAINGARDEM MAINTENANCE ATTHE POLfCE STATION NOV 2025 609.38 229626 12/08/2025 PIZZO& ASSOCIATES LTD MADISON DETENTION POND RESTORATION/5TEWARD5HIP 23,134.04 229541 12/05/2025 PLATINUM PEST SOLUTIONS RAT PROGRAM CONTRACTUAL SERViCE - NOVEMBER2S 17,833.33 2297S6 12/01/2025 PORTER LEE CORPORATION 2026 ANNUAL SOFTWARE SUPPORT BEAST EViDENCE 875.00 229674 12/02/2025 PREACT CONSULTING SERVICES COMPREHENSIVE EVIDENCE INVENTORY-MOERSFELDER 14,850.00 229272 11/26/2025 PRO-VISION SOLUTIONS LLC CAMERAS FOR PW149 AND PW146 3,571.40 229766 11/24/2025 PULSE TECHNOLOGY OF !LUNOIS PRiNTER MAINTENANCE 173.00 229701 12/01/202S QUENCH USA !NC MONTHLY WATER FILTER CONTRACT AT PD -DEC 2025 92.40 229631 12/08/2025 RACHEL8LUT MiLBASEFORNIPHICERC 16.87 229302 11/24/2025 RAYO'HERRONCOfNC UNIFORM PANTS-GRACIA 196.73 229304 11/05/2025 RAYO'HERRONCOINC CAP 5-STAR NAVY -S2 7 67.99 229305 11/13/2025 RAYO'HERRONCOiNC ADM!N SHIRTS FOR TORRES 120,98 229335 11/17/2025 RAYO'HERRONCOINC ADMIN SHIRTS FOR TORRES 20.00 229336 11/13/2025 SAYO'HERRONCOINC ADMfN SHIRT FOR POLINSKI 75,75 229337 11/13/2025 RAYO'HERRONCOINC ADMiN SHIRT FOR PECHTER 83,75 229339 10/30/2025 RAYO'HERRONCOiNC UNIFORM PANTS/JACKET-LA2ARESCU 351.59 229348 10/30/2025 RAYO'HERRONCOINC UNIFORM SWEATER/JACKET -GEORGE 328,24 229349 11/05/2025 ftAYO'HERRONCOiNC BLAUER SPD UNIFORM BB CAPS 342.44 229522 11/28/202S RAYO'HERRONCOfNC UNITED SHIELD VEST CARRIER PKG -ARMAS 1,545.00 229525 11/28/2025 RAYO'HERRONCOINC UNITED SHIELD VEST CARRIER PKG -SHERR 1,545.00 229484 11/13/2025 RAYO'HERRONCOJNC UNIFORM SHIRTS -ZURAWSKI 147.2S 229497 11/07/2025 RAYO'HERRONCOJNC UNITED SHIELD VEST CARRIER PKG -VALSAMIS 1,545.00 229498 11/07/2025 RAYO'HERRONCOINC UNITED SHIELD VEST CARRIER PKG "NUNE2 1,735.00 229504 11/25/2025 RAYO'HERRONCOINC UNITED SHIELD VEST CARRIER PKG -TONDRYK 1,545.00 223508 11/28/2025 RAYO'HERRONCOiNC UNITED SHIELD VEST CARRIER PKG "ACOSTA 1,545.00 229515 11/28/2025 RAYO'HERRONCOINC UNITED SHiELD VEST CARRiER PKG -BAUER 1,545.00 229472 11/13/2025 RAYO'HERRONCOtNC UNIFORM SHIRTS-MARINO 231.IS 229452 11/13/2025 RAY O'HERRON GOING UNIFORM ITEMS-FRANKLIN 526.94 229716 11/28/2025 RMG ENT, PETWANTS CHICAGO NORTH K-9 PET FOOD-SHELTON 67.50 229717 11/28/2025 RMG ENT. PETWANTS CHiCAGO NORTH DOG FOOD/SUPPLIE5 FOR JINN -NOV 2025 140.40 229351 12/02/2025 RNOW iNC CUMM!NSQUiCKSERVE 900.00 229379 12/03/202S RNOW iNC PW 175 A!R VALVE S31.01 229431 12/03/202S RON TURLEY ASSOCIATES WC. ANNUAL FLEET MANAGEMENT SOFTWARE 22,763.52 229588 12/05/2025 RUSH ENTERPRISES, INC. HOSES 89.11 229645 12/08/2025 RUSH ENTERPRISES, INC. FUELINJECTOR 1,460.33 229647 12/08/202S RUSH ENTERPRISES, INC. SEALS AND GASKETS 416.52 229271 11/26/202S RUSS RiETVELO IDFFPR LICENSE FOR RUSS RIETVELD 127.81 229669 10/30/2025 SEANGIBSON CELL PHONE STIPEND 195.00 2293S9 12/03/2025 SHERWiN WILLIAMS CO PAINT FOR PD 65.19 229617 12/05/2025 SKOKiE CHAMBER OF COMMERCE 2025 ANNUAL SKOKIE CHAMBER HOLIDAY EVENT ON DEC.11, 2025 450.00 229769 11/30/2025 SKOKIE PUBUC LIBRARY OCT/NOV 2025 PPRT 68,298.54 2295SS 12/05/2025 SOLID WASTE AGENCY N COOK CNTY SWANCC REFUSE TONNAGE FEES 40,933,54 229257 11/25/2025 STANDARD EQUIPMENT COMPANY TAKE UP BEARING 200.46  Return to Agenda VILLAGE OF SKOKIE VOUCHER REPORT #15 DECEMBER 15,2025 Invoice Refft FY Date Vendor Invoice Description 229470 12/04/202S STANLEY ACCESS TECH CONTROLLER & ENCODER KIT & SENSOR @ PD 2,386.80 229706 10/30/2025 STEPHEN JA6MAN CELL PHONE STIPEND 195.00 229721 11/26/202S STREICHERS INC NfPAS EQUIPMENT FOR ORCHARD 110.00 229486 12/04/2025 SUBURBAN 8LDG OFFICIALS CONFERENCE 2026 ANNUAL MEMEBERSHIP & RENEWAL.A5 100.00 2297SS 12/05/2025 T-M081LEU5AINC TDOA REQUEST-MENDEZ 50.00 229719 11/29/2025 T-M081LEU5AINC TOOA REQUE5T-ZURAWSKI so.oo 229720 11/29/2025 T-M081LEUSAINC TDOA REQUEST-IWANSKI 50.00 229601 12/08/2025 THELEN MATERIALS LLC YARD LEAF REMOVAL 11,187.00 229605 12/08/2025 THELEN MATERIALS LLC YARD WASTE LEAF REMOVAL 27,967.50 229610 12/08/2025 THEIEN MATERIALS LLC LEAF YARD WASTE PICK UP 12,936.00 229753 12/01/2025 THOMSON REUTERS - WEST CLEAR INVESTIGATIVE SUITE MONTHLY CHARGES -NOV tNVOECE 2025 786.20 229S44 12/04/2025 TOMASZ KROZEL REIMBURSEMENT FOR UNIFORM 800TS 148,80 229712 11/01/202S TOPS IN DOG TRAINING CORP K-9 MAINTENANCE TRAINING FOR NOV 2025 -JINN 400.00 229689 12/03/2025 TRANSCHICAGO TRUCK GROUP GASKET 9.86 229684 12/09/2025 TRANSCHICAGO TRUCK GROUP SPLASH SHIELD 136.38 229685 12/09/2025 TRANSCHICAGO TRUCK GROUP SENSOR AND BASKET 534,74 229655 12/08/2025 TRANSCHICAGO TRUCK GROUP PW #151 MUD FLAP 16.72 229580 12/OS/2025 TRANSCHICAGO TRUCK GROUP SPLASH SHIELD 136.38 229587 12/05/2025 TT TECHNOLOGIES STEEL DOWEL PIN 42.65 229728 12/03/2025 ULINE RANGE SUPPUES-RUSSELL 413.33 229463 12/04/2025 UPS AUTO WEEKLY CHARGE 49.44 229447 12/03/2025 VALDES LLC OIL 699.00 229546 12/05/2025 VALDES LLC DEF FLUID 510.45 229638 12/08/202S VALOES LLC HYDRAULIC FLUID 2,035.10 229725 12/09/2025 VESTIS UNIFORMS&WORKPLACE SUPPLIES AUTOMOTIVE UNIFORMS 69.46 229482 12/04/2025 VE5TIS UNIFORMS&WORKPLACE SUPPLIES AUTOMOTIVE UNiFORMS 68.76 229258 11/25/2025 VE5TIS UNIFORMS&WORKPLACE 5UPPUES UNIFORMS 68.76 229453 12/03/2025 VOX POTENTIA CONSULTING LLC CONSULTiNG SERVICES TO iNTEGRATE NEW 2,100.00 229414 12/03/2025 WAREHOUSE DIRECT ALL STATION CLEANING SUPPLIES 2,777.73 229415 12/03/2025 WAREHOUSE DIRECT CLEANING SUPPLIES 127.92 2294S7 12/04/2025 WEST SIDE TRACTOR SALES PW210JOYSTICK REPLACEMENT 4,013.30 229436 12/03/2025 YELLOWSTONE LANDSCAPE INC NOV 2025 MAIN ST MEDIANS & GATEWAY MAINTENANCE 2,803.00 229682 12/OS/2025 YELLOWSTONE LANDSCAPE iNC FALL 2025 GRANT TREE PLANTING 2,310.00 229408 12/03/2025 ZOLL MEDICAL CORPORATION ZOLLAEDPRO(4) 714.44 229410 12/03/2025 ZOLL MEDICAL CORPORATION X-SERiES ADVANCED WITH TRADE-IN AND ADDITIONAL ACCESSORIES 3,676.06 229727 12/02/2025 ZOROT00151NC FIRE EXTtNGUISHER BRACKETS-MALTESE 204.85 Totat: $ 1,782,594.26  Return to Agenda Memorandum Mayor's Office TO: Board pf Trustees FROM: Mayoi DATE: December 15, 2025 SUBJECT: Resignations * A Resignations Appearance Commission Mike Lynk Beautification &JmprpvementCQminission George Hubchak Board of Health Dr. Kyungran Shim 623790 Board of Trustees 12-15-2025  Return to Agenda Memorandum Finance Department To: John Lockerby, Village Manager From: ___________________________________ Julian Prendi, Director of Finance Date: December 5, 2025 Subject: Agenda Item: December 15, 2025 Village Board Meeting Auditor Presentation on Financial Statements for the Year Ended April 30, 2025 Respectfully submitted for distribution is the Village’s Annual Comprehensive Financial Report (“ACFR” or annual audit) for the fiscal year ending April 30, 2025, as audited by Lauterbach & Amen, LLP, a firm of Certified Public Accountants. The 2025 ACFR includes the audit opinion from the auditors, who attest that the Village has properly reported its financial position in accordance with accounting standards. In addition to the ACFR, attached is also the Auditor’s Management Letter report, which discusses the results of the internal control review undertaken as part of the annual audit. The auditors include in their correspondence, as required by law, recommendations on internal controls and policies and procedures. The Finance department works directly with auditors to implement all appropriate recommendations in future years’ reports. Ms. Jennifer Martinson, CPA, of Lauterbach & Amen will make a brief presentation on the annual audit at the December 15, 2025 board meeting. Please let me know if you have any questions or need additional information. -Attachments- 582288v3  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS MANAGEMENT LETTER FOR THE FISCAL YEAR ENDED APRIL 30, 2025 5127 W Oakton St Skokie, IL 60077 Phone: 847.933.8246 www.skokie.org  Return to Agenda December 4, 2025 The Honorable Village Mayor Members of the Board of Trustees Village of Skokie, Illinois In planning and performing our audit of the financial statements of the Village of Skokie, Illinois, (the Village) for the year ended April 30, 2025, we considered its internal control structure in order to determine our auditing procedures for the purpose of expressing our opinion on the financial statements and not to provide assurance on the internal control structure. We do not intend to imply that our audit failed to disclose commendable aspects of your system and structure. For your consideration, we herein submit our comments and suggestions which are designed to assist in effecting improvements in internal controls and procedures. Those less-significant matters, if any, which arose during the course of the audit, were reviewed with management as the audit field work progressed. The accompanying comments and recommendations are intended solely for the information and use of the Board, Finance Director and senior management of the Village of Skokie, Illinois. We will review the status of these comments during our next audit engagement. We have already discussed many of these comments and suggestions with various Village personnel. We would be pleased to discuss our comments and suggestions in further detail with you at your convenience, to perform any additional study of these matters, or to review the procedures necessary to bring about desirable changes. We commend the finance department for the well prepared audit package and we appreciate the courtesy and assistance given to us by the entire Village staff. LAUTERBACH & AMEN, LLP  Return to Agenda CURRENT RECOMMENDATIONS 1. IT SECURITY AWARENESS AND MONITORING OF EMERGING RISKS Comment Recently, we have noted the increasing importance of information technology (IT) security for local governments. While we did not identify a specific security breach during our auditing procedures, we have noted increased risks to local governments in the following areas of IT security: • Ransomware and Phishing Attacks – Increasingly targeted at local governments due to limited IT staffing and valuable public data. • Multi-Factor Authentication (MFA) – This is now considered a minimum standard of protection for access to email, financial systems and remote logins. • Vendor and Third-Party Risk – Cloud service providers, software vendors, and contractors may present risks if not adequately monitored. • Data Backup and Recovery – Secure, tested backups are critical to minimize downtime and financial loss in the event of an incident. • Staff Awareness and Training – Many breaches local governments occur due to human error; regular training and simulated testing can help reduce exposure. Recommendation We recommend that the Village formally adopt an Information Technology (IT) Security and Controls Policy to strengthen its cybersecurity posture and institutionalize best practices. This policy should: • Establish minimum security standards for access controls, including mandatory use of multi- factor authentication (MFA) for email, financial systems, and remote access. • Define procedures for regular data backup, testing of recovery plans, and secure storage of backup files. • Require periodic staff training on cybersecurity awareness, including phishing and social engineering threats. • Include guidelines for evaluating and monitoring third-party vendors and cloud service providers for compliance with security standards. • Outline incident response protocols to ensure timely and effective action in the event of a breach or system compromise. By implementing a formal policy, the Village can better manage IT risks, protect sensitive data, and ensure continuity of operations in an increasingly complex digital environment. Management Response Management acknowledges this comment and will continue to monitor and strengthen IT security efforts.  Return to Agenda CURRENT RECOMMENDATIONS - Continued 2. LACK OF CONTROLS SURROUNDING INVENTORY TRACKING Comment During our current year-end audit procedures, we noted that the Performing Arts Center does not have proper controls or procedures in place for tracking inventory. Recommendation We recommend implementing a comprehensive inventory tracking system. Management Response Management acknowledges this comment and will work to correct it in the coming year.  Return to Agenda PRIOR RECOMMENDATIONS 1. EXCESS OF ACTUAL EXPENDITURES/EXPENSES, EXCLUSIVE OF DEPRECIATION, OVER BUDGET Comment Previously and during our current year-end audit procedures, we noted that the following funds had an excess of actual expenditures/expenses, exclusive of depreciation, over budget for the fiscal years: Fund 04/30/24 04/30/25 General $ 8,826,479 11,364,242 Science and Technology TIF 3,474,049 1,737,175 Motor Fuel Tax 37,065 72,994 Economic Development — 211,358 Community Development Block Grant 74,125 — Wireless Alarm — 36,391 Centre East Development 380,855 160,666 Oakton and Niles TIF 168,748 — Performing Arts Center 3,342,955 1,270,862 Police Pension 319,186 — Firefighters' Pension 149,056 — Recommendation We recommended the Village investigate the causes of the funds over budget and adopt appropriate future funding measures. Status This comment has not been implemented and will be repeated in the future. Management Response Management acknowledges the discrepancy between budget and actuals for the funds in the report, but clarifies that such discrepancy particularly in the General Fund is largely driven by the reclassification of pension-related transfers originally budgeted in the Fire, Police, and IMRF funds, but required to be reported as expenditures in the General Fund. It should be noted that both expenditures and revenues are similarly affected, as addressed in the Management Discussion and Analysis. The discrepancy in the Science and Technology TIF has been remedied in the FY26 budget. Discrepancies in the remaining funds are due in large part to unforeseen circumstances, however, management will address in future years by re-evaluating estimating methodology.  Return to Agenda PRIOR RECOMMENDATIONS - Continued 2. FUNDS WITH DEFICIT FUND BALANCE Comment Previously and during our current year-end audit procedures, we noted several funds with deficit fund balance. See the following fund balances: Fund 04/30/24 04/30/25 Local Fuel Tax $ 35,083 — Visitor's Bureau 38,135 79,710 Special Service Area NR 10 13,061 9,795 Recommendation We recommended the Village investigate the causes of the various deficits and adopt appropriate future funding measures. Status This comment has not been implemented and will be repeated in the future. Management Response Management acknowledges the deficit balance finding. As stated in prior years reports, SSA #10 will maintain a negative balance until sufficient property taxes have been collected to repay contributions to capital at time of inception, as was its intended design and purpose. The Visitor’s Bureau fund deficit is due to an allocation difference rectified in the FY26 budget and report.  Return to Agenda UPCOMING STANDARDS 1. GASB STATEMENT NO. 102 CERTAIN RISK DISCLOSURES In December 2023, the Governmental Accounting Standards Board (GASB) issued Statement No. 102, Certain Risk Disclosures, which establishes the requirements for disclosing, in the notes to the financial statements, the risks related to a government’s vulnerabilities due to certain concentrations or constraints that are essential to their analyses for making decisions or assessing accountability. Governments may be vulnerable to risks from certain concentrations or constraints that limit their ability to acquire resources or control spending. Concentration risk is a lack of diversity related to an aspect of a significant inflow of resources (revenues) or outflow of resources (expenses). Constraint risk is a limitation that is imposed by an external party or by formal action of a government’s highest level of decision-making authority. GASB Statement No. 102, Certain Risk Disclosures is applicable to the Village’s financial statements for the year ended April 30, 2026. 2. GASB STATEMENT NO. 103 FINANCIAL REPORTING MODEL IMPROVEMENTS In April 2024, the Governmental Accounting Standards Board (GASB) issued Statement No. 103, Financial Reporting Model Improvements, which establishes improvements to key components of the financial reporting model to enhance effectiveness in providing information that is essential for decision making and assessing a government’s accountability. The Statement addresses application issues related to management’s discussion and analysis, unusual or infrequent items, presentation of the proprietary fund statements of revenues, expenses, and changes in fund net position, major component unit information, and budgetary comparison information. GASB Statement No. 103, Financial Reporting Model Improvements is applicable to the Village’s financial statements for the year ended April 30, 2027.  Return to Agenda December 4, 2025 The Honorable Village Mayor Members of the Board of Trustees Village of Skokie, Illinois We have audited the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the Village of Skokie (the Village), Illinois for the year ended April 30, 2025. Professional standards require that we provide you with information about our responsibilities under generally accepted auditing standards (and, if applicable, Government Auditing Standards and the Uniform Guidance), as well as certain information related to the planned scope and timing of our audit. We have communicated such information to you in our engagement letter. Professional standards also require that we communicate to you the following information related to our audit. Significant Audit Findings Qualitative Aspects of Accounting Practices Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the Village are described in the Note 1 to the financial statements. No new accounting policies were adopted, and the application of existing policies was not changed during the year ended April 30, 2025, except for the implementation of GASB Statement No. 100, Accounting Changes and Error Corrections and GASB Statement No. 101, Compensated Absences. We noted no transactions entered into by the Village during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period. Accounting estimates are an integral part of the financial statements prepared by management and are based on management’s 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 significantly from those expected. The most sensitive estimates affecting the governmental and business-type activities’ financial statements are noted below. Management’s estimates of the: • Depreciation/amortization expense on capital assets is based on estimated useful lives of the underlying capital assets • Compensated absences are based on management assumptions and estimates related to benefit time usage • Net pension related accounts are based on estimated assumptions used by the actuary • Total OPEB related accounts are based on estimated assumptions used by the actuary The financial statement disclosures are neutral, consistent, and clear. Difficulties Encountered in Performing the Audit We encountered no significant difficulties in dealing with management in performing and completing our audit.  Return to Agenda Village of Skokie, Illinois December 4, 2025 Page 2 Significant Audit Findings - Continued Corrected and Uncorrected Misstatements Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are clearly trivial, and communicate them to the appropriate level of management. Any material misstatements detected as a result of audit procedures were corrected by management. Disagreements with Management For purposes of this letter, a disagreement with management is a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditor’s report. We are pleased to report that no such disagreements arose during the course of our audit. Management Representations We have requested certain representations from management that are included in the management representation letter dated December 4, 2025. Management Consultations with Other Independent Accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a “second opinion” on certain situations. If a consultation involves application of an accounting principle to the Village’s financial statements or a determination of the type of auditor’s opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants. Other Audit Findings or Issues We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as the Village’s auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention. Other Matters We applied certain limited procedures to the required supplementary information (RSI), as listed in the table of contents, that supplements the basic financial statements. Our procedures consisted of inquiries of management regarding 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 did not audit the RSI and do not express an opinion or provide any assurance on the RSI.  Return to Agenda Village of Skokie, Illinois December 4, 2025 Page 3 Other Matters - Continued We were engaged to report on the other supplementary information and supplemental schedules, as listed in the table of contents, which accompany the financial statements but are not RSI. With respect to this supplementary information, we made certain inquiries of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with the accounting principles generally accepted in the United States of America, the method of preparing it has not changed from the prior period, and the information is appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the financial statements or to the financial statements themselves. We were not engaged to report on the introductory section and statistical section, which accompany the financial statements but are not RSI. Such information has not been subjected to the auditing procedures applied in the audit of the basic financial statements, and accordingly, and we do not express an opinion or provide any assurance on it. Restrictions on Use This information is intended solely for the use of the Board of Trustees and management of the Village and is not intended to be, and should not be, used by anyone other than these specified parties. We wish to express our gratitude to the Board of Trustees and staff (in particular the Finance Department) of the Village of Skokie, Illinois for their valuable cooperation throughout the audit engagement. LAUTERBACH & AMEN, LLP  Return to Agenda December 4, 2025 The Honorable Village Mayor Members of the Board of Trustees Village of Skokie, Illinois In planning and performing our audit of the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the Village of Skokie (the Village), Illinois, as of and for the year ended April 30, 2025, in accordance with auditing standards generally accepted in the United States of America, we considered the Village’s system of internal control over financial reporting (internal control) as a basis for designing our auditing 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 Village’s internal control. Accordingly, we do not express an opinion on the effectiveness of the Village’s internal control. 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 material weaknesses or significant deficiencies and therefore material weaknesses or significant deficiencies may exist that were not identified. However, as discussed below, we identified certain deficiencies in internal control that we consider to be material weaknesses. 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, such that there is a reasonable possibility that a material misstatement of the Village’s financial statements will not be prevented, or detected and corrected, on a timely basis. We consider the following deficiency in the Village’s internal control to be a material weakness: The Village audit resulted in a material restatement to fund balance/net position that was detected by auditing procedures. A significant 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. We did not identify any deficiencies in internal control that we consider to be significant deficiencies. This communication is intended solely for the information and use of management, Village of Skokie’s Board of Trustees, and others within the Village, and is not intended to be and should not be used by anyone other than these specified parties. LAUTERBACH & AMEN, LLP  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS ANNUAL COMPREHENSIVE FINANCIAL REPORT FOR THE FISCAL YEAR ENDED APRIL 30, 2025 5127 W Oakton St Skokie, IL 60077 Phone: 847.933.8246 www.skokie.org  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS ANNUAL COMPREHENSIVE FINANCIAL REPORT FOR THE FISCAL YEAR ENDED APRIL 30, 2025 Prepared by: Finance Department Julian Prendi, Finance and Management Information Systems Director  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS TABLE OF CONTENTS PAGE INTRODUCTORY SECTION Principal Officials 1 Organizational Structure 2 Letter of Transmittal 3 GFOA Certificate of Achievement for Excellence in Financial Reporting 8 FINANCIAL SECTION INDEPENDENT AUDITOR'S REPORT 11 MANAGEMENT’S DISCUSSION AND ANALYSIS 15 BASIC FINANCIAL STATEMENTS Government-Wide Financial Statements Statement of Net Position 30 Statement of Activities 32 Fund Financial Statements Balance Sheet - Governmental Funds 34 Reconciliation of Total Governmental Fund Balance to the Statement of Net Position - Governmental Activities 36 Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds 38 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances to the Statement of Activities - Governmental Activities 40 Statement of Net Position - Proprietary Funds 42 Statement of Revenues, Expenses, and Changes in Net Position - Proprietary Funds 44 Statement of Cash Flows - Proprietary Funds 46 Statement of Fiduciary Net Position 48 Statement of Changes in Fiduciary Net Position 49 Notes to the Financial Statements 50 REQUIRED SUPPLEMENTARY INFORMATION Schedule of Employer Contributions Illinois Municipal Retirement Fund - Regular Plan - Last Ten Fiscal Years 101 Illinois Municipal Retirement Fund - SLEP Plan - Last Ten Fiscal Years 102  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS TABLE OF CONTENTS PAGE FINANCIAL SECTION - Continued REQUIRED SUPPLEMENTARY INFORMATION - Continued Schedule of Employer Contributions - Continued Police Pension Fund - Last Ten Fiscal Years 103 Firefighters’ Pension Fund - Last Ten Fiscal Years 104 Schedule of Changes in the Employer’s Net Pension Liability/(Asset) Illinois Municipal Retirement Fund - Regular Plan - Last Ten Fiscal Years 106 Illinois Municipal Retirement Fund - SLEP Plan - Last Ten Fiscal Years 108 Schedule of Changes in the Employer’s Net Pension Liability/(Asset) - Continued Police Pension Fund - Last Ten Fiscal Years 110 Firefighters’ Pension Fund - Last Ten Fiscal Years 112 Schedule of Investment Returns Police Pension Fund - Last Ten Fiscal Years 114 Firefighters’ Pension Fund - Last Ten Fiscal Years 115 Schedule of Changes in the Employer’s Total OPEB Liability Retiree Benefit Plan 116 Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual General Fund 118 Science and Technology TIF - Special Revenue Fund 119 Economic Development - Special Revenue Fund 120 OTHER SUPPLEMENTARY INFORMATION Combining and Individual Fund Statements and Schedules Schedule of Revenues - Budget and Actual - General Fund 126 Schedule of Expenditures - Budget and Actual - General Fund 128 Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Debt Service Fund 131 Building and Equipment - Capital Projects Fund 132 Combining Balance Sheet - Nonmajor Governmental - Special Revenue Funds 133 Combining Statement of Revenues, Expenditures and Changes in Fund Balances Nonmajor Governmental - Special Revenue Funds 135 Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual West Dempster TIF - Special Revenue Fund 137 Motor Fuel Tax - Special Revenue Fund 138 Local Fuel Tax - Special Revenue Fund 139 Visitors Bureau - Special Revenue Fund 140 Community Development Block Grant - Special Revenue Fund 141 IMRF - Special Revenue Fund 142 Wireless Alarm - Special Revenue Fund 143 Centre East Development - Special Revenue Fund 144 Special Service Area NR 10 - Special Revenue Fund 145 Oakton and Niles TIF - Special Revenue Fund 146  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS TABLE OF CONTENTS PAGE FINANCIAL SECTION - Continued OTHER SUPPLEMENTARY INFORMATION - Continued Schedule of Revenues, Expenses, and Changes in Net Position - Budget and Actual Water and Sewer - Enterprise Fund 147 Schedule of Operating Expenses - Budget and Actual - Water and Sewer - Enterprise Fund 148 Schedule of Revenues, Expenses, and Changes in Net Position - Budget and Actual Performing Arts Center - Enterprise Fund 149 Casualty Self Insurance - Internal Service Fund 150 Combining Statement of Fiduciary Net Position - Pension Trust Funds 151 Combining Statement of Changes in Fiduciary Net Position - Pension Trust Funds 152 Schedule of Changes in the Fiduciary Net Position - Budget and Actual Police Pension - Pension Trust Fund 153 Firefighters' Pension - Pension Trust Fund 154 SUPPLEMENTAL SCHEDULES Long-Term Debt Requirements General Obligation Bonds of 2013A 156 General Obligation Refunding Taxable Bonds of 2016A 157 General Obligation Taxable Bonds of 2018A 158 General Obligation Bonds of 2019 159 General Obligation Bonds of 2022A 160 General Obligation Bonds of 2022B 161 STATISTICAL SECTION (Unaudited) Net Position by Component - Last Ten Fiscal Years 164 Changes in Net Position - Last Ten Fiscal Years 166 Program Revenue by Function/Program - Last Ten Fiscal Years 168 Fund Balances of Governmental Funds - Last Ten Fiscal Years 170 Changes in Fund Balances of Governmental Funds - Last Ten Fiscal Years 172 General Governmental Tax Revenues by Source - Last Ten Fiscal Years 174 Assessed Value and Actual Value of Taxable Property - Last Ten Fiscal Years 176 Direct and Overlapping Property Tax Rates - Last Ten Fiscal Years 178 Principal Property Tax Payers - Current Fiscal Year and Nine Fiscal Years Ago 180 Property Tax Levies and Collections - Last Ten Fiscal Years 181 Sales Tax by Category (in Thousands) - Last Ten Calendar Years 182 Direct and Overlapping Sales Tax Rates - Last Ten Fiscal Years 184 Ratios of Outstanding Debt by Type - Last Ten Fiscal Years 185 Ratios of General Bonded Debt Outstanding - Last Ten Fiscal Years 186 Schedule of Direct and Overlapping Governmental Activities Debt 187 Legal Debt Margin 188  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS TABLE OF CONTENTS PAGE STATISTICAL SECTION (Unaudited) - Continued Demographic and Economic Statistics - Last Ten Fiscal Years 189 Principal Employers - Current Fiscal Year and Nine Fiscal Years Ago 190 Full-Time Equivalent Village Government Employees by Function - Last Ten Fiscal Years 191 Operating Indicators by Function/Program - Last Ten Fiscal Years 192 Capital Asset Statistics by Function/Program - Last Ten Fiscal Years 194 INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENT PERFORMED IN ACCORDANCE WITH GOVERNMENTAL AUDITING STANDARDS 197 Schedule of Findings and Responses 199  Return to Agenda INTRODUCTORY SECTION This section includes: Principal Officials Organizational Structure Letter of Transmittal Certificate of Achievement for Excellence in Financial Reporting  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Principal Officials April 30, 2025 LEGISLATIVE Ann Tennes, Mayor James Iverson, Trustee Keith Robinson, Trustee Kimani Levy, Trustee Gail Schechter, Trustee Lissa Levy, Trustee Allison Pure-Slovin, Trustee Minal Desai, Clerk ADMINISTRATIVE John T. Lockerby, Village Manager Nicholas Wyatt, Assistant Village Manager Barbara Mangler, Corporation Counsel Julian Prendi, Finance Director Debra Stinson, Personnel Director Nicholas Eschner, Fire Chief Jesse Barnes, Police Chief Max L. Slankard Jr., Public Works Director Patrick Deignan, Marketing and Communications Director Michael Charley, Health and Human Services Director Johanna Nyden, Community Development Director 1  Return to Agenda 2  Return to Agenda December 4, 2025 The Honorable Mayor Ann E. Tennes Members of the Skokie Village Board Citizens of the Village of Skokie The Annual Comprehensive Financial Report (ACFR) of the Village of Skokie, Illinois, for the fiscal year ended April 30, 2025, is hereby submitted as mandated by both local ordinances and state statutes. These ordinances and statutes require that the Village issue annually a report on its financial position and activity presented in conformity with generally accepted accounting principles (GAAP) and audited in accordance with generally accepted auditing standards (GAAS) by an independent firm of certified public accountants. This report consists of management’s representations concerning the finances of the Village. Consequently, management assumes full responsibility for the completeness and reliability of all of the information presented in this report. To provide a reasonable basis for making these representations, management of the Village has established a comprehensive internal control framework that is designed both to protect the government’s assets from loss, theft, or misuse, and to compile sufficient reliable information for the preparation of the Village of Skokie’s financial statements in accordance with GAAP. Because the cost of internal controls should not outweigh their benefits, the Village’s comprehensive framework of internal controls has been designed to provide reasonable assurance, rather than absolute assurance, that the financial statements will be free from material misstatement. As management, we assert that to the best of our knowledge and belief, this financial report is complete and reliable in all material aspects. The Village’s financial statements have been audited by Lauterbach & Amen, LLP., a firm of licensed certified public accountants. The goal of the independent audit is to provide reasonable assurance that the financial statements of the Village of Skokie for the year ended April 30, 2025 are free of material misstatement. The independent auditors concluded that there was a reasonable basis for rendering an unmodified opinion that the Village’s financial statements are fairly presented in conformity with GAAP. The independent auditors’ report is presented as the first component of the financial section of this report. GAAP requires that management provide a narrative introduction, overview, and analysis to accompany the basic financial statements in the form of Management’s Discussion and Analysis (MD&A). Complementing the MD&A is this letter of transmittal and both letters should be read in conjunction with each other. The Village’s MD&A can be found immediately following the report of the independent auditors. Profile of the Village of Skokie The Village of Skokie was incorporated in 1888 under the name of the Village of Niles Center. The name was changed to the Village of Skokie in 1940. The Village operates under the Council/Manager form of government. It is a home rule community, as defined by the Illinois Constitution. Skokie is located approximately 16 miles northwest of the City of Chicago in Cook County and has a land area of approximately 10.47 square miles, with approximately 185 miles of streets inclusive of both arterial and non-arterial roads. As of the 2020 Census, the Village’s population was 67,824. Policy-making and legislative authority are vested in the Village Board, which consists of the Mayor and six trustees. This governing body is responsible, among other things, for passing ordinances, adopting the budget, appointing committees, and hiring the Village Manager and Corporation Counsel. The Village Manager is responsible for carrying out the policies and ordinances of the Village Board, for overseeing the day-to-day operations of the Village, and for appointing heads of the Village’s departments. The Board is elected on a nonpartisan basis, with one Trustee elected from each of four districts, and two Trustees, the Village Clerk, and Mayor, elected at large. The Mayor and Trustees are elected to four-year staggered terms every two years. 3  Return to Agenda The Village provides a full range of services through various departments, including two accredited public safety departments (Fire and Police) and an accredited Public Works Department. Skokie was the first community in the United States to have nationally accredited Fire, Police and Public Works Departments. In addition to the accredited departments, the Village also has a state-certified Health Department. Overall, Village services include public safety (fire and police), streets, sanitation, health services, culture, public improvements, planning and zoning, and general administrative services. The annual budget serves as the foundation for the Village’s planning and control. All departments of the Village are required to submit requests for appropriation to the Village Manager during January of each year. The Manager uses these requests as the starting point for developing a proposed budget. This proposed budget is presented to the Council for review during three public hearings in late April. Using the final budget amounts, the Council adopts an appropriation ordinance in compliance with State statutes. While considered a desirable residential community with 62% of its taxable valuation categorized as residential, the Village also has a strong commercial and industrial base. Commercial property accounts for 29% of the Village’s equalized assessed valuation and industrial property the balance of 9%. Skokie's commercial and industrial base is widespread among over 4,200 businesses. Major Initiatives Economic Development As a mature inner-ring community, it is imperative to attract new business and replace outdated infrastructure. The use of economic development tools such as Tax Increment Financing (TIF), property tax incentives and national and state grant funds have allowed Skokie to reinvent a significant portion of its business sector. The Village’s Downtown is currently the subject of two TIF districts. The oldest district, the Science and Technology TIF was formed in 2005. This 23-acre site includes portions of the Village’s Downtown and is home to the Illinois Science and Technology Park (IS+TP). The IS+TP was redeveloped in partnership with Forest City Enterprises. The original property was a pharmaceutical research campus, much of which has since been demolished, with four buildings, comprising about 660,000 square feet, retained and improved to state-of-the-art biosciences lab and office space. The redeveloped site has become a premier bioscience and nanotechnology campus with nearly 1,700 employees. The Illinois Science + Technology Park continues to expand as primary tenants include Endeavor Health, New Zealand-based LanzaTech Inc., Vetter Development Services, Inc., and the Materials Discovery Research Institute by Underwriters Laboratories (UL). The park is almost fully leased. The original redevelopment project cost an estimated $180 million, towards which the Village provided $10 million in financial support in the form of TIF bonds. More recently, the Highpoint at 8000 North development opened its doors to new residents in 2022, offering urban upscale amenities in a suburban environment. The $65 million mixed use rental development at the corner of Oakton and Lincoln was made possible in partnership between the Village and private developers. The Village’s contribution to the project is the public-private garage at Oakton and Floral, constructed at a cost of just over $8 million, completed in FY21. The second downtown TIF encompasses several parcels of land north-east of the Oakton/Niles intersection (Oakton Street/Niles Ave -OSNA TIF). The District’s redevelopment plan includes the addition of a downtown hotel, new mixed-use developments, additional parking facilities (i.e. public-parking garage), and the redevelopment of two parcels currently within the Illinois Science and Technology Park. The Village’s third and final TIF was added in November 2010 and is called the West Dempster Street TIF. It is comprised of 58.9 acres generally encompassing the West Dempster Street commercial corridor between Gross Point Road on the west and Kilpatrick Avenue on the east. The TIF was established in response to the many vacant, deteriorated, and obsolete commercial strip centers that line West Dempster Street, particularly near the Skokie Swift transportation center. Major redevelopments include among others a new O’Reilly’s Auto Parts, and a new flexible format Target store. Village staff continues efforts to draw new development to the area. 4  Return to Agenda The Village is also home to one business district encompassing the entirety of the Westfield Old Orchard mall. The District was approved in March of 2022 after months of review of the proposed plans submitted by the mall ownership. Since the inception of the business district, mall ownership has invested nearly $69 million in improving tenant spaces and common areas. Over $100 million in total investments are projected over the life of the business district, with the goal of significantly renovating and refreshing the mall, including common areas as well as store-specific spaces. These efforts are funded in part through a portion of the sales taxes collected from retail activity at the mall. For the Next Year and Beyond The Village Board has embarked on a strategic planning process to help guide the next five years and beyond. The completed plan will outline the community's vision, goals and priorities and is intended to guide decision- making and resource allocation. The plan helps align Village services, infrastructure and policies with community needs and future growth. The project began in August 2025 and involves several internal and external stakeholders. Work is anticipated to be complete in early 2026, with a final report presented to the Board in January. Exciting developments are expected to continue through the Village. “The Henry at Harms Woods”, a 245 multi- family unit and 49 townhomes development in the northwest section of the Village, is anticipated to complete by Spring 2026, including at least a portion of planned 13,000 square feet of commercial space (at 5400 Old Orchard). A redevelopment project previously approved to convert two existing seven-story, partially occupied office buildings (at 5202 and 5250 Old Orchard Road) into a 245-unit mixed-use residential development, is expected to break ground in the coming year. Main Street remains a development priority; a new Main Street Commercial Corridor plan was adopted recently; new projects are in the works including the addition of 68 new townhomes on what was previously tax-exempt property. Along Skokie Boulevard, a new transit-oriented re- development north of Oakton Street, labeled the ‘Swift District’ encompasses three approved projects awaiting construction, comprised in total of 144 new rental units. Development activity continues at the Old Orchard Business District. The next development phase involves transforming the shopping center into a sustainably designed lifestyle destination where people can live, shop, work, and play. The vision for the future of the mall includes modern residences, gourmet markets, green spaces and outdoor lounges to create and maintain a vibrant, multifaceted destination. A tastefully designed outdoor environment will be a hub for community gatherings, from outdoor concerts and farmers markets to festivals, creating a go-to destination for residents and visitors alike. Phase 1 of this development begins in 2026. Phase 2 envisions an additional 600 apartment homes, street-level retail and restaurant space, a new public common area and event space, a 200-key hotel or additional residential units, a parking garage and more. 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 Village operates. Local economy: The Village of Skokie is diverse with major retail centers and various commercial and industrial areas, each of which is discussed below. Skokie has several large shopping centers. The largest, Westfield Old Orchard Shopping Center, is a premier outdoor regional shopping center, home to large anchor retailers such as Nordstrom, Bloomie’s, and Macy’s, plus over 140 other retailers and restaurants. A second shopping center, Village Crossing, includes major stores Best Buy, Office Max, PetSmart, Rally House Chicago, and Michaels as well as a recently redeveloped AMC Showplace with 18 movie screens. The Shops at Old Orchard Place is located on the north edge of the Village and includes anchors tenants DSW Shoe Warehouse, Nordstrom Rack, Ulta 3, and HomeGoods. The newest shopping center, Touhy Marketplace, is located on the eastern edge of the Village and includes Walmart Supercenter as anchor tenant along with several dining and service businesses. 5  Return to Agenda Skokie has four major hotels (Hampton Inn & Suites, DoubleTree, Holiday Inn, and Extended Stay America) which combine to provide approximately 1,100 rooms for visitors to the Village. An added attraction is a performing arts center (North Shore Center for the Performing Arts in Skokie) which offers a wide variety of entertainment from plays to orchestra events. These facilities provide excellent accommodations, as well as entertainment opportunities. To enhance Skokie’s retail, hotel, and performing arts businesses, the Village was instrumental in establishing the North Shore Convention & Visitors Bureau in cooperation with the Bureau’s two other founding municipalities, the City of Evanston and the Village of Wilmette. The Bureau was formed to promote its member communities to leisure and business travelers from around the country. Further adding to the quality of life afforded Village residents is NorthShore Skokie Hospital, which is a premier 268-bed hospital, recently updated into a state-of-the art orthopedic and spinal surgery center. Skokie Hospital is near completion of a multi-year renovation and expansion that will ensure the hospital continues to provide Skokie and surrounding communities with exceptional medical care for years to come. Finally, the Village has several large industrial areas encompassing approximately 250 businesses employing about 8,000 individuals. These areas provide significant property tax revenue to local school districts as well as other taxing bodies. Skokie is also the home to several major corporations including Federal Mogul, and Tech Lighting. The Village’s robust and diverse local economy was a key factor in how the organization weathered the worst of the COVID-19 pandemic. A combination of factors, among which the federal aid enabled by the American Recovery Plan Act (ARPA), and the legislative changes on retail occupation taxes from 2021, have been critical to restoring financial viability. As a community heavily reliant on retail economic activity (over 60% of operating revenues), management will continue to weigh the needs of the community and the level of services provided against revenue trends and the overall economy. Debt administration. As of April 30, 2025, the Village had a number of outstanding debt issues. In total, the Village’s outstanding GO bonds amount to $187,250,000,excluding any unamortized premium or discount. The most recent GO issue took place in FY22 after the Village funded a large portion of its unfunded pension liabilities through GO debt, thereby achieving over $36 million in present value savings. The year-end debt figure includes $14,185,000 in outstanding debt issued on behalf of the Skokie Public Library, payable from the Library’s portion of property taxes. The Village continues to receive very high credit ratings from both Fitch and Moody’s rating agencies, an indication of financial stability and overall credit worthiness. The amount of debt ($2,901 per capita) is considered modest and within acceptable standards for a community of the size and population of Skokie. Long-term financial planning. The Village prepares financial forecasts to guide management and elected officials in the planning of future funding of operations, long term liabilities, and capital needs of the organization and the community. Revenue and expenses are projected in a multi-year context. In addition, staff prepares a Capital Improvement Program (CIP) document on an annual basis as part of the budget process. The CIP details all capital spending that is planned for a five-year period. Thus, anticipated capital expenditures are detailed and financing mechanisms are identified long before they are needed. Skokie’s philosophy is to provide funding from existing revenue sources where possible. However, large projects occasionally require the issuance of debt. Also included in the Village’s CIP are projects that affect Skokie but that will be paid for, in whole or in part, by funding from federal, state, county or other sources. Risk management. For the year ended April 30, 2025 the Village maintained a self-insurance policy for property, casualty and liability claims up to a specific maximum of $2,000,000. The Village maintains reserve funds to cover the full number of known claims at year end. Coverage for potential losses in excess of $2,000,000 through FY25 was provided by a commercial policy. 6  Return to Agenda Pension and other post-employment benefits. The Village maintains two pension trust funds mandated by Illinois state statutes, one for firefighters and one for police officers (other employees are covered by the Illinois Municipal Retirement Fund). The net position of the two funds combined increased by $20 million to $364,221,449 during the year ended April 30, 2025, due to better than expected market performance. Skokie continues to fund future benefit obligations based on valid actuarial assumptions and methods. For the year ended April 30, 2025 the Village maintained a conservative earning assumption of 6.75% when determining pension funding. The Village’s independent actuary firm, Lauterbach & Amen, has determined that, at April 30, 2025, the Skokie Police Pension Fund had an actuarial accrued liability in excess of assets of $33,807,932, and the Skokie Fire Pension Fund had an actuarial accrued liability in excess of assets of $30,747,600. The Police and Fire Pension Funds were 83.69% and 83.21% funded, respectively. The Village is required to report pension assets on a fair value basis, and the aforementioned funding percentages include the unrealized gains or losses resulting from marking to market. Additional information on the Village’s pension arrangements can be found in Note 4 of the financial statements. Financial Policies The Village maintains several financial policies intended to address current and long-term obligations, as well as retain the Village’s financial strength. Among these are a 25% General Fund fund balance policy, actuarially required contribution (ARC) funding for pension systems to achieve the required funding by 2040, capital replacement policies, periodic expenditure review polices, etc. These policies are adaptable to the changing economic environment and pressures from longer term liabilities, such as the Village’s three public pensions. Examples of adaptability include reductions in the investment earnings assumption, and new revenue sources to address specific funding needs (i.e. the Municipal Utility Tax in 2010, Food and Beverage Tax in 2015, Amusement, Packaged Liquor, and Self-Storage fees in 2019). Certificate of Achievement The Government Finance Officers Association (GFOA) awarded a Certificate of Achievement for Excellence in Financial Reporting to the Village of Skokie for its Annual Comprehensive Financial Report (ACFR) for the fiscal year ended April 30, 2024. This was the 36th consecutive year that the Village has received this prestigious award. In order to be awarded a Certificate of Achievement, the Village published an easily readable and efficiently organized annual report, the contents of which conform to program standards. This report satisfied both generally accepted accounting principles and applicable legal requirements. A Certificate of Achievement is valid for a period of one year only. We believe that our current financial report continues to meet the Certificate of Achievement Program’s requirements. We are submitting it to the GFOA to determine its eligibility for another certificate. Acknowledgments The preparation of this report could not have been accomplished without the efficient and dedicated services of the entire staff of the Finance Department. Additionally, we would like to acknowledge the Mayor and Board of Trustees for their leadership and support in planning and conducting the financial operations of the Village in a responsible and progressive manner. 7  Return to Agenda 8  Return to Agenda FINANCIAL SECTION This section includes: Independent Auditor's Report Management’s Discussion and Analysis Basic Financial Statements Required Supplementary Information Other Supplementary Information Supplemental Schedules 9  Return to Agenda INDEPENDENT AUDITOR'S REPORT This section includes the opinion of the Village’s independent auditing firm. 10  Return to Agenda INDEPENDENT AUDITOR'S REPORT December 4, 2025 The Honorable Village Mayor Members of the Board of Trustees Village of Skokie, Illinois Report on the Audit of the Financial Statements Opinion We have audited the accompanying financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the Village of Skokie (the Village), Illinois, as of and for the year ended April 30, 2025, and the related notes to the financial statements, which collectively comprise the Village’s basic financial statements as listed in the table of contents. In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the Village of Skokie, 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 of America. Basis for Opinions We conducted our audit 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. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the Village, 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 Village’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. 11  Return to Agenda Village of Skokie, Illinois December 4, 2025 Auditor’s 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 auditor’s 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 generally accepted 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 generally accepted auditing standards 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 Village’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 Village’s ability to continue as a going concern for a reasonable period of time. 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. Required Supplementary Information Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis, the budgetary comparison schedules, and supplementary pension and other post- employment benefit (OPEB) schedules, as listed in the table of contents, 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 Board, who considers it to be an essential part of financial 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. 12  Return to Agenda Village of Skokie, Illinois December 4, 2025 Supplementary Information Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the Village of Skokie, Illinois’ basic financial statements. The other supplementary information and supplemental schedules are presented for purposes of additional analysis and are not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The 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 or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, other supplementary information and supplemental schedules are fairly stated, in all material respects, in relation to the basic financial statements as a whole. Other Information Management is responsible for the other information included in the annual report. The other information comprises the introductory and statistical sections but does not include the basic financial statements and our auditor’s 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 material 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 December 4, 2025, on our consideration of the Village’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 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 Village’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 Village’s internal control over financial reporting and compliance. LAUTERBACH & AMEN, LLP 13  Return to Agenda MANAGEMENT'S DISCUSSION AND ANALYSIS 14  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Management's Discussion and Analysis April 30, 2025 The Management’s Discussion and Analysis (MD&A) offers the readers of the Village of Skokie’s (“Village”) financial statements a narrative overview and analysis of the financial activities of the Village for the fiscal year ended April 30, 2025. The information presented here should be considered in conjunction with the additional information that has been furnished in the Letter of Transmittal, which can be found in the introductory section of this report, and the Village's financial statements, which can be found in the basic financial statements of this report. Financial Highlights • The assets and deferred outflows of resources of the Village’s activities exceeded its liabilities and deferred inflows of resources at the close of the most recent fiscal year by $196,538,854 (net position). • In total, net position from operations increased by $9,873,138. A review of the factors contributing to this increase is contained within this analysis. • As of the close of the current fiscal year, the Village’s governmental funds reported combined ending fund balances of $129,827,746, an increase of $3,689,609 in comparison with the prior year. $34,961,661 is available for spending at the government’s discretion (unassigned fund balance), an increase of $620,231 from the prior year. • General revenues net of transfers accounted for $106,333,668 in revenue or 80.8% of all governmental activities revenues. Program specific revenues in the form of charges for services, fees, and grants accounted for $25,211,251 or 19.2% of total governmental activities revenues of $131,544,919. • The Village had $129,449,847 in expenses related to government activities. However, only $25,211,251 of these expenses were offset by program specific charges and grants. • At the end of the current fiscal year, fund balance available at management’s discretion (unassigned and assigned) for the General Fund was $38,643,700, or 47.0% of the total General Fund expenditures. • The Village’s non-pension related long term obligations (debt net of premiums and discounts) decreased by $12,902,767 during the current year to $208,624,488. $12,600,000 of long-term debt was retired in the current year. • During the year, the Village corrected an error in recognition of a prior year TIF note and restated beginning net position of governmental activities by $6,067,970. In addition, the Village also removed an IMRF reserve liability and restated the beginning IMRF fund balance by $505,155. Overview of the Financial Statements This discussion and analysis is intended to serve as an introduction to the Village’s basic financial statements. The Village’s basic financial statements are comprised of three components: 1) government-wide financial statements, 2) fund financial statements, and 3) notes to the financial statements. In addition to the basic financial statements this report also contains other supplementary and statistical information. 15  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Management's Discussion and Analysis April 30, 2025 Government-Wide Financial Statements. The government-wide financial statements are designed to provide readers with a broad overview of the Village’s finances, in a manner similar to a private-sector business. The Statement of Net Position presents information on all of the Village’s assets/deferred outflows and liabilities/ deferred inflows, with the difference between the two reported as net position. Over time, increases or decreases in the net position may serve as a useful indicator of whether the Village’s financial position is improving or deteriorating. The Statement of Activities presents information showing how the Village’s net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will result in cash flows in future fiscal periods. Both of the government-wide financial statements distinguish functions of the Village that are principally supported by taxes and intergovernmental revenues (governmental activities) from other functions that are intended to recover all or a significant portion of their costs through user fees and charges (business-type activities). The governmental activities of the Village include general government, public safety, public works, and health and welfare. The business-type activities of the Village consist of the municipal water and sewer system, a non-major parking system fund, and the activities of the North Shore Center for the Performing Arts in Skokie (abbreviated as NSCPAS). Fund Financial Statements. A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The Village, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. All of the funds of the Village can be divided into three categories: governmental funds, proprietary funds, and fiduciary funds. Governmental Funds. Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a government’s near-term financing requirements. Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the government’s near-term financing decisions. The Governmental Funds Balance Sheet and the Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balances provide a reconciliation to facilitate this comparison between governmental funds and government activities. The Village maintains 16 individual governmental funds. Information is presented separately in the Governmental Funds Balance Sheet and in the Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balances for the General Fund, the Science and Technology TIF Fund, the Economic Development Fund, the Debt Service Fund, and the Building and Equipment Fund, all of which are considered to be major funds. Data from the other governmental funds is combined into a single, aggregated presentation. Individual fund data for each of these nonmajor governmental funds is provided in the form of combining statements. The Village adopts an annual appropriated budget for all of its funds, except the CTA Parking Lot Fund. A budgetary comparison schedule has been provided where appropriate to demonstrate compliance with these budgets. 16  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Management's Discussion and Analysis April 30, 2025 Proprietary Funds. The Village maintains two different types of proprietary funds. Enterprise funds are used to report the same functions presented as business-type activities in the government-wide financial statements. The Village uses enterprise funds to account for its municipal water operations, its parking system operations, and the operations of the NSCPAS. Internal service funds are used to accumulate and allocate costs internally among the Village’s various functions. The Village uses an internal service fund to account for its risk management (insurance) operations. Because insurance services predominantly benefit governmental rather than business-type functions, they have been included within governmental activities in the government-wide financial statements. Proprietary fund financial statements provide the same type of information as the government-wide financial statements, only in more detail. The proprietary fund financial statements provide separate information for the Water and Sewer Fund and the Performing Arts Center Fund, which are considered to be major funds of the Village. Fiduciary Funds. Fiduciary funds are used to account for resources held for the benefit of parties outside the government. Fiduciary funds are not reflected in the government-wide financial statements because the resources of those funds are not available to support the Village’s own programs. These funds consist of resources to provide retirement benefits to the Village’s public employees. The accounting used for fiduciary funds is much like that used for proprietary funds. Notes to the Financial Statements. The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements. Other Information. In addition to the basic financial statements and accompanying notes, this report also presents budget versus actual results for the major governmental funds and required supplementary information concerning the Village’s progress in funding its obligation to provide pension benefits to its employees. The combining statements and individual schedules for both major and nonmajor governmental funds, as well as proprietary and fiduciary funds, are presented immediately following the required supplementary information on pensions. 17  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Management's Discussion and Analysis April 30, 2025 Government-Wide Financial Analysis As noted earlier, net position may serve over time as a useful indicator of a government’s financial position. In the case of the Village, assets exceeded liabilities by $196,538,854 at the close of the most recent fiscal year. Net Position Governmental Business-Type Activities Activities Total 2025 2024 2025 2024 2025 2024 Current and Other Assets $ 174,763,554 170,245,983 23,136,368 23,216,430 197,899,922 193,462,413 Capital Assets 212,847,209 211,535,018 69,376,315 62,228,258 282,223,524 273,763,276 Total Assets 387,610,763 381,781,001 92,512,683 85,444,688 480,123,446 467,225,689 Deferred Outflows 24,560,557 47,431,598 574,178 1,079,964 25,134,735 48,511,562 Total Assets/Deferred 412,171,320 429,212,599 93,086,861 86,524,652 505,258,181 515,737,251 Long-Term Debt 259,138,871 276,334,235 418,663 607,447 259,557,534 276,941,682 Other Liabilities 32,526,926 31,208,967 2,028,168 2,168,234 34,555,094 33,377,201 Total Liabilities 291,665,797 307,543,202 2,446,831 2,775,681 294,112,628 310,318,883 Deferred Inflows 14,509,943 13,069,800 96,756 120,037 14,606,699 13,189,837 Total Liabilities/Deferred 306,175,740 320,613,002 2,543,587 2,895,718 308,719,327 323,508,720 Net Position Net Investment in Capital 173,824,552 169,263,802 69,376,315 62,228,258 243,200,867 231,492,060 Restricted 48,874,173 46,800,745 16,438 — 48,890,611 46,800,745 Unrestricted (Deficit) (116,703,145) (107,464,950) 21,150,521 21,400,676 (95,552,624) (86,064,274) Total Net Position 105,995,580 108,599,597 90,543,274 83,628,934 196,538,854 192,228,531 By far the largest portion of the Village’s net position reflects its net investment in capital assets (e.g., land, construction in progress, streets and land improvements, buildings, furniture, equipment and vehicles, subscriptions assets - software, water storage tanks, meters, pump houses, and hydrants, and underground water and sewer system less any related debt used to acquire those assets that is still outstanding). The Village uses these capital assets to provide services to citizens; consequently, these assets are not available for future spending. Although the Village’s net investment in its capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities. A portion, $48,890,611, of the Village’s net position represents resources that are subject to external pending restrictions. The remaining balance of unrestricted net position may be used to meet any other of the Village’s ongoing obligations. 18  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Management's Discussion and Analysis April 30, 2025 Change in Net Position Governmental Business-Type Activities Activities Total 2025 2024 2025 2024 2025 2024 Revenues Program Revenues Charges for Services $ 18,051,251 18,345,244 20,060,856 19,407,156 38,112,107 37,752,400 Operating Grants/ Contributions 4,761,103 4,487,674 57,766 97,293 4,818,869 4,584,967 Capital Grants/ Contributions 2,398,897 2,656,645 593,787 700,248 2,992,684 3,356,893 General Revenues Property Taxes 23,237,962 25,707,180 — — 23,237,962 25,707,180 Sales Taxes 39,326,878 37,236,654 — — 39,326,878 37,236,654 Other Taxes 34,063,471 34,698,809 — — 34,063,471 34,698,809 Investment Income 6,482,298 6,675,341 436,051 250,947 6,918,349 6,926,288 Other General Revenues 3,223,059 1,853,024 1,809,134 206,446 5,032,193 2,059,470 Total Revenues 131,544,919 131,660,571 22,957,594 20,662,090 154,502,513 152,322,661 Expenses General Government 22,573,977 15,251,808 — — 22,573,977 15,251,808 Public Safety 68,682,811 70,959,146 — — 68,682,811 70,959,146 Public Works 33,150,675 23,988,917 — — 33,150,675 23,988,917 Health and Welfare 2,933,137 2,837,071 — — 2,933,137 2,837,071 Interest on Long-Term Debt 2,109,247 1,929,418 — — 2,109,247 1,929,418 Water and Sewer — — 10,435,443 8,363,263 10,435,443 8,363,263 Performing Arts Center — — 4,744,085 3,342,955 4,744,085 3,342,955 Total Expenses 129,449,847 114,966,360 15,179,528 11,706,218 144,629,375 126,672,578 Change in Net Position Before Transfers 2,095,072 16,694,211 7,778,066 8,955,872 9,873,138 25,650,083 Transfers 863,726 2,407,812 (863,726) (2,407,812) — — Change in Net Position 2,958,798 19,102,023 6,914,340 6,548,060 9,873,138 25,650,083 Net Position - as Previously Reported 108,599,597 89,497,574 83,628,934 77,080,874 192,228,531 166,578,448 Restatement - Change in Reporting Entity 505,155 — — — 505,155 — Restatement - Error Correction (6,067,970) — — — (6,067,970) — Net Position - Beginning as Restated 103,036,782 89,497,574 83,628,934 77,080,874 186,665,716 166,578,448 Net Position - Ending 105,995,580 108,599,597 90,543,274 83,628,934 196,538,854 192,228,531 19  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Management's Discussion and Analysis April 30, 2025 Governmental Activities. Governmental activities increased the Village’s net position by $2,958,798. Key elements of the change are as follows: • Although there are several factors impacting the net position increase (see reconciliation of governmental funds’ revenues and expenditures to statement of governmental activities), the outperforming of revenue compared to budget across several governmental funds was a key reason. Sales taxes as a category saw a 5.6% increase thanks to a resilient local retail economy driven by Westfield Old Orchard. • Governmental activities saw a decrease of 0.1% in reported revenues; while sales, income, and other local taxed performed consistent with expectation, use and replacement taxes drove the minor decrease due to processing changes at the Illinois Department of Revenue. • Only 19.5% of government expenses are covered by program revenues, requiring the subsidy of general revenues like sales and other taxes (see below). Governmental activities are subsided in large part by sales taxes, the largest single source of revenue (combining home rule and municipal share of intergovernmental payments from the state), income and use taxes, as well as several smaller locally imposed taxes and fees, like food and beverage, hotel/motel, packaged liquor, amusement, etc. • Total expenses increased for governmental activities by $14,483,487, 11.4% from the previous fiscal year, driven largely by increases in general government, capital expenditures in the Building and Equipment Fund and Debt Service payments in the current year. Business-Type Activities. Business-type activities increased the Village’s net position by $6,914,340. Key elements of this increase are as follows: • Program revenues for business-type activities increased 2.5% from the prior year. Water and Sewer revenues saw an increase of 5.32% due to both annual rate increases as well increases in lead-line replacement customer repayments, a program which began in the prior year. Total Performing Arts Center revenues saw a decrease by 10.08% largely due to decreases in ticket sales. • General revenues for business-type activities increased from the prior year by $1,787,792, or 390.9%, due almost exclusively to other general revenues.. • Expenses in the Water and Sewer Fund increased by 24.8%, due to a combination of payroll increases, maintenance costs and professional and contractual services. 20  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Management's Discussion and Analysis April 30, 2025 Financial Analysis of the Government’s Funds As noted earlier, the Village uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. Governmental Funds. The focus of the Village’s governmental funds is to provide information on near-term inflows, outflows, and balances of spendable resources. Such information is useful in assessing the Village’s financing requirements. In particular, unassigned (previously unreserved) and unrestricted fund balances may serve as a useful measure of a government’s net resources available for spending at the end of the fiscal year. As of the end of the current fiscal year, the Village's governmental funds reported combined ending fund balances of $129,827,746, an increase of $3,689,609, or 2.9% compared with the prior fiscal year; the majority of the fund balance is noted in the General fund (addressed separately below). Although the net change in fund balances fluctuates across funds, the Village employs an allocation-based funding for debt, capital, and self-insurance specifically. As such, the ending fund balance in these funds specifically, as well as the General Fund, should be understood as both a reflection of financial performance as well as management’s funding decision with regard to debt, capital, and self-insurance. The ‘unassigned” fund balance across governmental funds is $34,961,661 or 27.0%, which is available for spending at the government’s discretion. The “assigned” fund balance of $20,421,050 or 15.7%, has been assigned to denote an intended use of the resources. The “restricted” fund balance of $51,145,284 or 39.4%, has been restricted to denote an external, enforceable legal restriction. The “committed” fund balance of $18,389,604 or 14.2%, has been committed due to self-imposed restraints placed by the Village Board. The remaining balance of $4,910,147 or 3.8%, represents non-spendable resources like inventories, advances and receivables. The largest increase in net fund balance change is seen in the Science and Technology TIF Fund, at $2,805,279. On the revenue side completed projects continue to produce strong incremental property taxes, thanks to recent changes in commercial re-assessments. With regards to expenditures and transfers out, as the TIF fund matures toward retirement certain outlays remain stable (predominantly debt service transfers and pay-as-you-go TIF notes). Efforts to fund additional projects are underway, however, and the timing of these outlays does not always match that of the incremental revenues. The General Fund also noted a significant $1,578,199 increase, a reflection of both revenue/expenditure performance as well as allocation decisions to address future capital needs (i.e. planned renovations at the Village Hall, fire apparatus replacements, etc.), in response to the cash funding policy for capital. The Debt Service Fund noted an increase of $54,601, with the intent to bring the level of debt- specific reserves close to one year’s worth of debt service need (currently at $17.5 million). The General Fund is the largest governmental fund and the primary operating fund of the Village. At the end of the fiscal year, spendable and unrestricted/uncommitted fund balance in the General Fund was $38,643,700, which represents a $682,731 increase from the prior year. The increase is reflective of customary operations where, although there may be fluctuations in budget-to-actual performance across revenues and expenditure, the net result at year end are positive. As a matter of policy, maintaining the stated target of 25% fund balance requires annual increases that at minimum are consistent with the rate of increase in total general fund budget expenditures. The increase in spendable and unrestricted balance is 1.8%, shy of the FY26 increase in budgeted expenditures. The total General Fund balance is $59,420,363. As a measure of the General Fund’s liquidity, it may be useful to compare both total fund balance and the unrestricted/uncommitted fund balance to total fund expenditures. Total fund balance represents 72.2% of fiscal 2025 total General Fund expenditures, while the unrestricted/uncommitted fund balance represents 47.0% of that same amount. 21  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Management's Discussion and Analysis April 30, 2025 The Science and Technology TIF Fund records the financial activity of projects within the boundaries of the TIF district. As of the end of fiscal 2025, the Science and Technology TIF reported a fund balance of $14,512,935, of which $7,900,000 is comprised of notes receivable. All available assets in the TIF fund are restricted to fulfill the liabilities incurred by the TIF during its life. The positive year-end performance is a combination of incremental revenue from previous (now complete) developments along with delayed outlays for several projects in the works along Skokie Boulevard. The Economic Development Fund records the financial information related to the general economic development efforts within Village. The Village places a high value on business retention and business attraction. Our planners and economic development liaisons work with existing and potential businesses to make the Village an attractive option for job retention and creation. This mission is funded by the Village’s real estate transfer tax of $3 per thousand of value sold. By design, this fund would operate at breakeven and have little fund balance. The $3,859,713 closing fund balance for fiscal 2025 reflects funds planned to support general development through public improvement capital contributions during the next five years. The Debt Service Fund records the financial information for the accumulation and payment for debt service on the Village’s outstanding long-term debt. As of the end of fiscal 2025, the Debt Service Fund reported a fund balance of $16,180,267 which represents accumulated reserves for future debt payments. Total debt service due in the upcoming year, principal and interest, is $17,573,019 (see Note 3 of the basic financial statements), and 92.1% of it could be covered by the cash on hand at April 30. The available debt funds reserves are critical to funding semi- annual debt service outlays without impact from delays in collections, particularly in property taxes, a common occurrence in the past few years. Annual allocations are anticipated to be completed by year end, ultimately allowing the Village to maintain the debt service fund balance for instances of extreme revenue shortfalls. The Building and Equipment Fund records the financial information related to the Village’s purchases of equipment and general capital improvements. Resources are provided by sales and other local taxes, grants and various fee allocations. As of the end of fiscal 2025, the fund reported a surplus balance of $19,437,362, with assets reserved to cover payment of anticipated capital exceeding existing liabilities by the same amount. As a matter of operating procedure, funds are typically accumulated over several years before committing to any major project in order to avoid the need to issue debt. It should be noted that $3,127,626 of the available balance is not spendable due to prepayments made on three Fire apparatus, the expensing of which will occur when taking delivery of each apparatus, expected during the next two fiscal years. The nonmajor governmental funds section includes 11 special revenue funds. As a group, the nonmajor funds reported an ending fund balance of $16,417,106, a $310,776 decrease from the prior year. The decrease is due to a combination of net increases and decreases across nonmajor funds, but largely due to spending down of prior-year balance (debt proceeds issued as part of the 2022B Series) for redevelopment purposes in the Oakton and Niles TIF. Balance was also utilized in the Wireless Alarms fund to fund necessary radio equipment, and the Community Development Block Grant due to timing of grant-related expenditures. The remaining funds reported net surpluses at year end, reducing the overall decrease in combined ending fund balance. 22  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Management's Discussion and Analysis April 30, 2025 Proprietary Funds. The Village’s proprietary funds provide the same type of information found in the business type activities of the government-wide financial statements, but in more detail. The Village reports the Water and Sewer Fund as a major enterprise fund. This fund accounts for all of the operations of the municipal water system. Water is purchased from the City of Evanston. Since Skokie is contiguous to Evanston, delivery of supply is accomplished at three interconnections at the city limits. The Village and City of Evanston are under a 20-year supply agreement entered in April of 2021. Water was sold to all municipal customers at a rate of $61.88 per thousand cubic feet ($8.27 per thousand gallons) through August 2024, and $66.52 per thousand cubic feet ($8.89 per thousand gallons) through April 2025. The spread between purchase and sale rates is intended to finance the operations of the water system, including labor costs, supplies, and infrastructure maintenance and replacement reserves. The Village intends to run the fund at a breakeven pace. Periodically, there will be an annual surplus or drawdown due to timing of capital projects and the reclassification of these projects to capital assets. The surplus during the current fiscal year was $6,975,129 largely due to timing of projects and corresponding transfer to the Capital Projects Fund. The capital spending plan for the next five years calls for major investments in underground water infrastructure, in addition to ramping up lead service line replacements and potentially issuing debt to fund five major stormwater facilities. These costs are in addition to ongoing operations, sewer maintenance, and regular fleet and equipment replacements. The unrestricted net position of the Water Fund at the end of the year was $20,914,858 which is a decrease of $110,298 over the prior year’s balance. The fiscal 2025 report includes the NSCPAS fund as a second major enterprise fund. The fund reports the financial information and activities of the Performing Arts Center, as managed through April 30, 2025 VenuWorks, which was engaged to administer the center beginning on July 2022. The Performing Arts Center offers year-round performing arts programming for a customer base that spans the Chicago metropolitan region. At the end of the current year, the NSCPAS fund reported total assets of $11,718,797, of which $10,286,903 are capital assets net of depreciation, and liabilities (all of which are current) of $1,468,130. The year-end net position was $10,250,667 of which a deficit $36,236 is unrestricted, with the remainder invested in capital assets. The unrestricted net position decreased $149,816 from the prior year. The Village reports the Skokie/Edison Parking Lot as a nonmajor enterprise fund. This fund had a net surplus of $9,959 for the year, increasing net position to $271,899. The Village reports the Risk Management (Casualty Self Insurance) Fund as an internal service fund. Insurance is necessary to protect the Village’s assets by the inherent risk of all operations. The cost of claims expense is accumulated in the risk management fund and allocated to operating funds. For fiscal 2025, the Village is self- insured for every individual claim to $2,000,000, with claims above that threshold protected against through a commercial policy. Claims are reserved and recognized as expense when incurred. The ending net position for the Self Insurance Fund is a net position of $4,915,781, an increase of $168,171 over the prior year’s balance. The net position reflects the difference between required claims reserves and available financial resources based on the most recent estimate for settlements. Final settlement of these claims may occur several years hence, for more or less than reserved. More detailed information on risk management can be found in Note 4 of the basic financial statements. 23  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Management's Discussion and Analysis April 30, 2025 General Fund Budgetary Highlights The General Fund is reported as a major fund and accounts for the routine operations of the Village. Total revenues reported in the General Fund were $96,791,869, and reported expenditures were $82,305,587. The financials incorporate items within the General Fund that are budgeted in different funds at the onset of the fiscal year, like for example, both public safety and non-public safety revenue allocations and associated expenditures. In addition, certain revenues budgeted in other funds is reported as revenue in the General in the financials, while reclassifying the allocations as transfers out. These factors may inadvertently inflate the year-end performance when comparing with the annual budget. In an effort to clarify this distinction, a reconciliation is presented below: General Fund Budget Reconciliation Revenues Expenditures General Fund Budget as Adopted $ 89,429,536 70,941,345 Items Reported in General Fund/ Budgeted in Others Non-Public Safety Pensions/FICA Allocation 3,097,500 — Fire Pension Allocation 2,905,806 — Police Pension Allocation 2,460,141 — Pension Reserve Allocation and Utilization 500,000 748,000 Budget as Reported in Financials 79,477,028 70,941,345 General Fund Actuals Reconciliation Year-End Actuals as Reported in Financials 97,624,399 82,305,587 Less: Allocations Reported as Transfers Out: Home Rule Sales Taxes (12,902,505) — Ambulance Service Fees (850,000) — Less: Items Reported in General Fund/Budgeted in Others Less: IMRF & FICA Taxes (2,953,004) (2,953,004) Less: Fire Pension Items (2,905,806) (2,905,806) Less: Police Pension Items (2,460,141) (2,460,141) Less: Fire/Police Pension Additional Transfers (1,899,146) (748,000) General Fund Actuals 73,653,797 73,238,636 The actual year-end performance, excluding items outlined above was better than expected revenue wise and worse than expected on the expenditure front. Revenues exceeded expectations by $3,140,216 thanks in large part to sales, income, and food & beverage taxes outperforming budget, riding a strong regional economy through the spring. On the other hand, expenditures also exceeded budget by $3,045,291 due primarily to overtime expenditures in public safety as a result of industry-wide difficulties with recruitment and retention in the profession. Expenditures did not exceed appropriated amounts. 24  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Management's Discussion and Analysis April 30, 2025 Capital Asset and Debt Administration Capital Assets. The Village’s investment in capital assets for its governmental and business type activities as of April 30, 2025 amounts to $282,223,524 (net of accumulated depreciation/amortization). This investment in capital assets includes land, construction in progress, streets and land improvements, buildings, furniture, equipment and vehicles, water storage tanks, meters, pump houses, and hydrants, and underground water and sewer system. Capital Assets - Net of Depreciation Governmental Business-Type Activities Activities Total 2025 2024 2025 2024 2025 2024 Land $ 41,850,873 41,650,353 1,943,265 1,943,265 43,794,138 43,593,618 Construction in Progress 2,345,805 8,367,145 671,096 102,561 3,016,901 8,469,706 Streets and Land Improvements 116,227,589 110,139,320 — — 116,227,589 110,139,320 Buildings 37,602,336 38,555,615 8,929,251 8,632,683 46,531,587 47,188,298 Furniture, Equipment, and Vehicles 12,411,301 10,069,094 1,632,203 1,057,556 14,043,504 11,126,650 Subscription Assets - Software 2,409,305 2,753,491 — — 2,409,305 2,753,491 Water Storage Tanks, Meters, Pump Houses, and Hydrants — — 5,793,237 5,994,735 5,793,237 5,994,735 Underground Water and Sewer System — — 50,407,263 44,497,458 50,407,263 44,497,458 Total 212,847,209 211,535,018 69,376,315 62,228,258 282,223,524 273,763,276 Major capital asset additions during the current fiscal year included the following: Land 202,695 Construction in Progress 5,163,999 Streets and Land Improvements (1,289,186) Buildings 791,509 Furniture, Equipment, and Vehicles 5,284,798 Water Storage Tanks, Meters, Pump Houses, and Hydrants 533,873 Underground Water and Sewer System 6,536,629 17,224,317 Additional information on the Village’s capital assets can be found in Note 3 of the basic financial statements. 25  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Management's Discussion and Analysis April 30, 2025 Long-Term Debt. The table below summarizes the Village’s bonded and other long-term debt. Overall, the Village reports long-term debt outstanding of $273,007,357. Of this amount, $189,201,999 is in the form of general obligation bonds (net of premiums or discounts). In FY22 the Village issued two GO debt series, 2022A and 2022B. The 2022A series ($150,450,000) is referred to as the Pension Obligation Bonds (POBs) and was intended to reduce the unfunded pension liabilities in the Fire and Police pensions, thereby achieving over $36 million in net present value savings over the life of the bonds. The 2022B series ($26,670,000) is intended to fund developments in the Oakton and Niles TIF, including a public/private garage and a new Hilton branded hotel. In FY24 the Village issued Subscriptions Payable for Axon in the amount of $3,097,677. In the prior year the Village also issued two TIF revenue notes, Series A and Series B intended to reimburse the developer for certain project costs incurred in the Downtown Science and Technology TIF. At the time of issue, thanks to favorable market conditions as of the end of the prior fiscal year, the net pension liability for the four Village plans was markedly reduced. For fiscal 2025, fluctuating markets and other actuarial changes have had a mixed impact on the unfunded liabilities across all pensions systems. The Police pension noted a decrease of $2,405,368, while the Fire pension also decreased by $5,496,995 and IMRF saw a decrease of $2,498,516. Pension liabilities will be funded by future fund investment earnings and tax revenues. In addition, a portion of the committed balance in the General Fund ($16,871,435) is reserved to address severe liability increases in the Fire and Police pension funds. More detailed information about debt administration can be found in Note 3 of the basic financial statements. More detailed information on pension administration can be found in Note 4 of the basic financial statements. Long-Term Debt Outstanding Governmental Business-type Activities Activities Total 2025 2024 2025 2024 2025 2024 General Obligation Bonds - Net of Unamortized Premiums/Discounts $ 189,201,999 201,206,757 — — 189,201,999 201,206,757 Notes Payable 5,109,750 5,989,750 — — 5,109,750 5,989,750 Subscriptions Payable 2,420,710 2,711,718 — — 2,420,710 2,711,718 Net Pension Liabilities - All Plans 64,399,307 74,586,207 (16,438) 200,205 64,382,869 74,786,412 Other Long-Term Liabilities 11,429,324 11,716,700 462,705 484,346 11,892,029 12,201,046 Total 272,561,090 296,211,132 446,267 684,551 273,007,357 296,895,683 The Village’s outstanding general obligation debt is rated “Aa2” by Moody’s Investment Services and “AA” by Fitch Ratings, Inc. which places our credit ratings in the top ten percent of municipal credits nationwide. As a Home Rule community in Illinois, there is no limit placed on the amount of debt that may be issued, nor is referendum authority required prior to debt issuance. 26  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Management's Discussion and Analysis April 30, 2025 Economic Factors and Next Year’s Budgets and Rates • Fiscal 2025 saw continued improvement in several intergovernmental sources, with municipal sales up 5.5%, and income up 7.2%. Part of the reason for these changes can be attributed to changes in processing of use tax returns as well as reductions in replacement taxes, which resulted in respective reductions of 29% and 38.6%, but likely shifted to sales and income taxes respectively. Local sources also experienced positive results, among them home rule sales up 8.6%, food and beverage up 8.6%, hotel taxes up 14.4%, and amusement up 2.4%. Sales tax growth is surprising and likely attributable to the continued investment at Old Orchard Mall by the primary owner, and unlikely to continue at this level in the future. Retail activity is difficult to predict, but likely approaching capacity for the regional market, barring the addition of new tax producers. Development activity remains a priority for staff, understanding that economic base expansion has quick positive effects on local revenues. • The unemployment rate for the Village as of April 2025 increased to 4.5% from 3.6% the prior year. The increase is consistent with the greater metropolitan statistical area and reflects the regional economic conditions more so than the Village specifically. • The total taxable assessed value in the Village increased by $62 million or 1.9% over the prior year. The inflationary increase is consistent with mid-assessment years (not a complete re-assessment by the County) and is overall a positive development to the benefit of the Village. Even though the Village maintained a property tax freeze for FY2025, taxable assessed values are one indicator of the overall health of the local economy, and an important factor in the Village’s financial planning activities. • The Village’s General Fund ending fund balance (spendable and unassigned/assigned for insurance) of $38,643,700 represents 55.1% of the FY25 adopted General Fund budget. The balance is well above the Village’s policy to maintain a minimum of 25% towards the following fiscal year’s operating expenses and reflective of the Village’s reliance on economically sensitive sources of revenue. • The Village’s public safety pension systems improved significantly when POBs were issued in 2022, and continue to show progress towards the 90% funding target by the 2040 state-mandated deadline. The outstanding general obligation bonds balance was reduced by $11.7 million in the prior year. Net pension liabilities were reduced in the IMRF fund ($2,488,724), in the Police Pension fund ($2,405,368), and in the Fire Pension fund ($5,496,595). The IMRF, Fire, and Police pension funds closed the year with funding ratios of 100.13%, 83.21%, and 83.69% respectively, on a market value basis. For fiscal 2026 the pension stabilization reserve in the General Fund will once again be utilized to help control the increase in unfunded liability. The Village’s funding policy is consistent with state law, targeting 90% by 2040. • The Village has two collective bargaining agreements, with its Firefighters (IAFF) and Police Officers (FOP). Both contracts were recently renewed, with the IAFF contract expiring on April 30, 2028 and the FOP contract expiring on April 30, 2028. As such, no contractual wage accruals were required at year end. Requests for information This financial report is designed to provide a general overview of the Village’s finances for all those with an interest in the Village’s operations. Questions concerning any of the information provided in this report or requests for additional financial information should be addressed to the Office of the Finance Director, Village of Skokie, 5127 W. Oakton Street, Skokie, Illinois 60077. 27  Return to Agenda BASIC FINANCIAL STATEMENTS The basic financial Statements include integrated sets of financial statements as required by the GASB. The sets of statements include: Government-Wide Financial Statements Fund Financial Statements • Governmental Funds • Proprietary Funds • Fiduciary Funds In addition, the notes to the financial statements are included to provide information that is essential to a user’s understanding of the basic financial statements. 28  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Statement of Net Position April 30, 2025 See Following Page 29  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Statement of Net Position April 30, 2025 Governmental Business-Type Activities Activities Totals ASSETS Current Assets Cash and Cash Equivalents $ 123,725,488 18,034,528 141,760,016 Receivables - Net of Allowances 25,361,850 4,933,353 30,295,203 Due from Other Governments 22,084,238 — 22,084,238 Internal Balances (2,577) 2,577 — Payroll Advances 253,311 — 253,311 Prepaids/Inventories 3,166,090 149,472 3,315,562 Total Current Assets 174,588,400 23,119,930 197,708,330 Noncurrent Assets Capital Assets Nondepreciable 44,196,678 2,614,361 46,811,039 Depreciable 335,838,441 116,360,448 452,198,889 Accumulated Depreciation (167,187,910) (49,598,494) (216,786,404) Total Capital Assets 212,847,209 69,376,315 282,223,524 Other Assets Net Pension Asset - IMRF 175,154 16,438 191,592 Total Noncurrent Assets 213,022,363 69,392,753 282,415,116 Total Assets 387,610,763 92,512,683 480,123,446 DEFERRED OUTFLOWS OF RESOURCES Deferred Items - IMRF 4,605,099 432,189 5,037,288 Deferred Items - SLEP 8,866 — 8,866 Deferred Items - Police Pension 8,730,474 — 8,730,474 Deferred Items - Firefighters' Pension 7,751,050 — 7,751,050 Deferred Items - RBP 3,352,465 141,989 3,494,454 Unamortized Loss on Refunding 112,603 — 112,603 Total Deferred Outflows of Resources 24,560,557 574,178 25,134,735 Total Assets and Deferred Outflows of Resources 412,171,320 93,086,861 505,258,181 The notes to the financial statements are an integral part of this statement. 30  Return to Agenda Governmental Business-Type Activities Activities Totals LIABILITIES Current Liabilities Accounts Payable $ 6,897,878 872,573 7,770,451 Retainage Payable 32,794 — 32,794 Accrued Payroll 1,950,093 123,685 2,073,778 Accrued Interest Payable 2,446,265 — 2,446,265 Claims Payable 2,012,207 — 2,012,207 Deposits Payable 4,019,391 — 4,019,391 Other Payables 1,570,925 987,868 2,558,793 Current Portion of Long-Term Debt 13,597,373 44,042 13,641,415 Total Current Liabilities 32,526,926 2,028,168 34,555,094 Noncurrent Liabilities Compensated Absences Payable 1,976,169 66,603 2,042,772 Net Pension Liability - SLEP 18,929 — 18,929 Net Pension Liability - Police Pension 33,807,932 — 33,807,932 Net Pension Liability - Firefighters' Pension 30,747,600 — 30,747,600 Total OPEB Liability - RBP 8,158,988 352,060 8,511,048 General Obligation Bonds Payable - Net 177,196,999 — 177,196,999 Notes Payable 5,109,750 — 5,109,750 Subscriptions Payable 2,122,504 — 2,122,504 Total Noncurrent Liabilities 259,138,871 418,663 259,557,534 Total Liabilities 291,665,797 2,446,831 294,112,628 DEFERRED INFLOWS OF RESOURCES Property Taxes 7,546,241 — 7,546,241 Leases 1,298,597 — 1,298,597 Grants 262,336 — 262,336 Deferred Items - IMRF 125,344 11,764 137,108 Deferred Items - Police Pension 490,712 — 490,712 Deferred Items - Firefighters' Pension 2,779,981 — 2,779,981 Deferred Items - RBP 2,006,732 84,992 2,091,724 Total Deferred Inflows of Resources 14,509,943 96,756 14,606,699 Total Liabilities and Deferred Inflows of Resources 306,175,740 2,543,587 308,719,327 NET POSITION Net Investment in Capital Assets 173,824,552 69,376,315 243,200,867 Restricted Public Safety 1,042,913 — 1,042,913 Community/Economic Development 31,970,055 — 31,970,055 Debt Service 13,734,002 — 13,734,002 Employee Benefits 731,106 16,438 747,544 Highways and Streets 740,950 — 740,950 Commuter Parking Lot 277,970 — 277,970 Local Fuel Tax 377,177 — 377,177 Unrestricted (Deficit) (116,703,145) 21,150,521 (95,552,624) Total Net Position 105,995,580 90,543,274 196,538,854 The notes to the financial statements are an integral part of this statement. 31  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Statement of Activities For the Fiscal Year Ended April 30, 2025 Program Revenues Charges Operating Capital for Grants/ Grants/ Expenses Services Contributions Contributions Governmental Activities General Government $ 22,573,977 6,905,537 — 357,574 Public Safety 68,682,811 8,792,666 448,616 — Public Works 33,150,675 2,353,048 3,111,437 — Health and Welfare 2,933,137 — — 2,041,323 Interest on Long-Term Debt 2,109,247 — 1,201,050 — Total Governmental Activities 129,449,847 18,051,251 4,761,103 2,398,897 Business-Type Activities Water and Sewer 10,435,443 17,829,037 — — Performing Arts Center 4,744,085 2,221,860 57,766 593,787 Skokie/Edison Parking Lot — 9,959 — — Total Business-Type Activities 15,179,528 20,060,856 57,766 593,787 Total Primary Government 144,629,375 38,112,107 4,818,869 2,992,684 General Revenues Taxes Property Taxes Home Rule Sales Taxes Utility Taxes Food and Beverage Tax Hotel and Motel Taxes Telecommunications Taxes Other Taxes Intergovernmental - Unrestricted State Income Tax Sales Tax Local Use Tax Replacement Tax Other Intergovernmental Taxes Investment Income Miscellaneous Transfers - Internal Activity Change in Net Position Net Position - as Previously Reported Restatement - Change in Accounting Entity Restatement - Error Correction Net Position - Beginning as Restated Net Position - Ending The notes to the financial statements are an integral part of this statement. 32  Return to Agenda Net (Expenses)/Revenues Governmental Business-Type Activities Activities Totals (15,310,866) — (15,310,866) (59,441,529) — (59,441,529) (27,686,190) — (27,686,190) (891,814) — (891,814) (908,197) — (908,197) (104,238,596) — (104,238,596) — 7,393,594 7,393,594 — (1,870,672) (1,870,672) — 9,959 9,959 — 5,532,881 5,532,881 (104,238,596) 5,532,881 (98,705,715) 23,237,962 — 23,237,962 18,832,130 — 18,832,130 5,384,525 — 5,384,525 5,590,538 — 5,590,538 2,121,549 — 2,121,549 931,592 — 931,592 3,874,250 — 3,874,250 12,095,471 — 12,095,471 20,494,748 — 20,494,748 1,835,015 — 1,835,015 1,884,391 — 1,884,391 346,140 — 346,140 6,482,298 436,051 6,918,349 3,223,059 1,809,134 5,032,193 863,726 (863,726) — 107,197,394 1,381,459 108,578,853 2,958,798 6,914,340 9,873,138 108,599,597 83,628,934 192,228,531 505,155 — 505,155 (6,067,970) — (6,067,970) 103,036,782 83,628,934 186,665,716 105,995,580 90,543,274 196,538,854 The notes to the financial statements are an integral part of this statement. 33  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Balance Sheet - Governmental Funds April 30, 2025 General ASSETS Cash and Investments $ 41,465,927 Receivables - Net of Allowances Property Taxes 2,104,495 Other Taxes 6,028,208 Accounts 1,296,956 Notes 701,050 Leases 282,147 Due from Other Governments 7,458,960 Due from Other Funds 12,215,233 Advances to Other Funds 1,490,746 Payroll Advances 253,311 Prepaids 37,074 Inventories 1,390 Total Assets 73,335,497 LIABILITIES Accounts Payable 3,552,181 Retainage Payable — Accrued Payroll 1,930,666 Other Payables 1,513,760 Deposits 3,886,397 Due to Other Funds 282,072 Advances from Other Funds — Total Liabilities 11,165,076 DEFERRED INFLOWS OF RESOURCES Property Taxes 2,031,760 Other Taxes 111,630 Leases 344,332 Grants 262,336 Deferred Revenue — Total Deferred Inflows of Resources 2,750,058 Total Liabilities and Deferred Inflows of Resources 13,915,134 FUND BALANCES Nonspendable 1,782,521 Restricted 1,042,913 Committed 17,951,229 Assigned 3,592,534 Unassigned 35,051,166 Total Fund Balances 59,420,363 Total Liabilities, Deferred Inflows of Resources and Fund Balances 73,335,497 The notes to the financial statements are an integral part of this statement. 34  Return to Agenda Special Capital Revenue Projects Science and Economic Debt Building and Technology TIF Development Service Equipment Nonmajor Totals 6,812,568 11,590,662 16,181,092 18,145,934 22,504,545 116,700,728 — — 5,513,013 — 1,468 7,618,976 — — — 46,209 65,434 6,139,851 — 141,350 — — 274,490 1,712,796 7,900,000 — — — — 8,601,050 1,007,030 — — — — 1,289,177 — — 14,185,000 66,908 373,370 22,084,238 175 271 — 11,000 393,166 12,619,845 — — — — — 1,490,746 — — — — — 253,311 — — — 3,127,626 — 3,164,700 — — — — — 1,390 15,719,773 11,732,283 35,879,105 21,397,677 23,612,473 181,676,808 138,753 317,852 825 1,794,527 942,542 6,746,680 — — — 32,794 — 32,794 3,597 8,778 — — 4,405 1,947,446 — 45,940 — — 11,225 1,570,925 — — — 132,994 — 4,019,391 110,223 7,500,000 — — 4,744,981 12,637,276 — — — — 1,490,746 1,490,746 252,573 7,872,570 825 1,960,315 7,193,899 28,445,258 — — 5,513,013 — 1,468 7,546,241 — — — — — 111,630 954,265 — — — — 1,298,597 — — — — 0 262,336 — — 14,185,000 — — 14,185,000 954,265 — 19,698,013 — 1,468 23,403,804 1,206,838 7,872,570 19,698,838 1,960,315 7,195,367 51,849,062 — — — 3,127,626 — 4,910,147 14,512,935 3,859,713 16,180,267 — 15,549,456 51,145,284 — — — — 438,375 18,389,604 — — — 16,309,736 518,780 20,421,050 — — — — (89,505) 34,961,661 14,512,935 3,859,713 16,180,267 19,437,362 16,417,106 129,827,746 15,719,773 11,732,283 35,879,105 21,397,677 23,612,473 181,676,808 The notes to the financial statements are an integral part of this statement. 35  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Reconciliation of the Total Governmental Fund Balance to the Statement of Net Position - Governmental Activities April 30, 2025 Total Governmental Fund Balances $ 129,827,746 Amounts reported for governmental activities in the Statement of Net Position are different because: Capital assets used in Governmental Activities are not financial resources and therefore, are not reported in the funds. 212,847,209 Deferred outflows (inflows) of resources related to the pensions not reported in the funds. Deferred Items - IMRF 4,429,627 Deferred Items - SLEP 8,866 Deferred Items - Police Pension 8,239,762 Deferred Items - Firefighters' Pension 4,971,069 Deferred Items - RBP 1,343,988 A net pension asset is not considered to represent a financial resource and therefore is not reported in the funds. Net Pension Asset - IMRF 173,194 Certain revenues that are deferred in the governmental funds are recognized as revenue in the governmental activities 14,296,630 Internal service funds are used by the Village to charge the costs of vehicle and equipment management and employee compensated absences to individual funds. The assets and liabilities of the internal service funds are included in the governmental activities in the Statement of Net Position 4,915,781 Long-term liabilities are not due and payable in the current period and therefore are not reported in the funds. Compensated Absences Payable (2,470,211) Net Pension Liability - SLEP (18,929) Net Pension Liability - Police Pension (33,807,932) Net Pension Liability - Firefighters' Pension (30,747,600) Total OPEB Liability - RBP (8,947,499) General Obligation Bonds Payable (187,250,000) Notes Payable (5,109,750) Subscriptions Payable (2,420,710) Unamortized Bond Premium (1,951,999) Unamortized Loss on Refunding 112,603 Accrued Interest Payable (2,446,265) Net Position of Governmental Activities 105,995,580 The notes to the financial statements are an integral part of this statement. 36  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds For the Fiscal Year Ended April 30, 2025 See Following Page 37  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds For the Fiscal Year Ended April 30, 2025 General Revenues Taxes $ 18,265,777 Intergovernmental 57,695,960 Licenses and Permits 2,951,030 Charges for Services 11,711,456 Fines 2,006,243 Investment Income 3,490,506 Miscellaneous 670,897 Total Revenues 96,791,869 Expenditures General Government 12,317,980 Public Safety 51,078,181 Public Works 16,618,413 Health and Welfare 2,291,013 Capital Outlay — Debt Service Principal Retirement — Interest and Fiscal Charges — Total Expenditures 82,305,587 Excess (Deficiency) of Revenues Over (Under) Expenditures 14,486,282 Other Financing Sources (Uses) Disposal of Capital Assets 111,058 Transfers In 233,364 Transfers Out (13,252,505) (12,908,083) Net Change in Fund Balances 1,578,199 Fund Balances - as Previously Reported 57,842,164 Restatement - Change within Accounting Entity — Fund Balances - Beginning as Restated 57,842,164 Fund Balances - Ending 59,420,363 The notes to the financial statements are an integral part of this statement. 38  Return to Agenda Special Capital Revenue Projects Science and Economic Debt Building and Technology TIF Development Service Equipment Nonmajor Totals 7,044,965 1,215,775 12,128,014 — 2,485,885 41,140,416 — — 1,201,050 — 3,843,651 62,740,661 — — — 745,188 — 3,696,218 — — — — 634,334 12,345,790 — — — — 3,000 2,009,243 45,218 8 — 1,999,996 946,570 6,482,298 349,108 151,648 — 2,721,133 10,273 3,903,059 7,439,291 1,367,431 13,329,064 5,466,317 7,923,713 132,317,685 961,359 752,068 4,776 1,595,651 1,110,384 16,742,218 — — 3,738,873 — — 54,817,054 — — — — 854,654 17,473,067 — — — — 642,124 2,933,137 — — — 19,863,453 — 19,863,453 880,000 — 11,720,000 291,008 — 12,891,008 234,660 — 2,086,961 66,437 — 2,388,058 2,076,019 752,068 17,550,610 21,816,549 2,607,162 127,107,995 5,363,272 615,363 (4,221,546) (16,350,232) 5,316,551 5,209,690 — — — — — 111,058 — — 4,276,147 17,291,805 — 21,801,316 (2,557,993) (1,994,630) — — (5,627,327) (23,432,455) (2,557,993) (1,994,630) 4,276,147 17,291,805 (5,627,327) (1,520,081) 2,805,279 (1,379,267) 54,601 941,573 (310,776) 3,689,609 11,707,656 5,238,980 16,125,666 18,495,789 16,222,727 125,632,982 — — — — 505,155 505,155 11,707,656 5,238,980 16,125,666 18,495,789 16,727,882 126,138,137 14,512,935 3,859,713 16,180,267 19,437,362 16,417,106 129,827,746 The notes to the financial statements are an integral part of this statement. 39  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of the Governmental Funds to the Statement of Activities - Governmental Activities For the Fiscal Year Ended April 30, 2025 Net Change in Fund Balances - Total Governmental Funds $ 3,689,609 Amounts reported for governmental activities in the Statement of Activities are 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. Capital Outlays 8,094,534 Depreciation Expense (6,733,732) Disposals - Cost (111,532) Disposals - Accumulated Depreciation 62,921 An addition to a net pension asset is not considered to be an increase in a financial asset in the governmental funds. Change in Net Pension Asset - IMRF 2,250,039 Changes in certain revenues recognized as revenue only in the governmental activities. (772,766) The net effect of deferred outflows (inflows) of resources related to the pensions not reported in the funds. Change in Deferred Items - IMRF (4,737,974) Change in Deferred Items - SLEP (10,202) Change in Deferred Items - Police Pension (7,931,818) Change in Deferred Items - Firefighters'' Pension (11,907,225) Change in Deferred Items - RBP (452,401) The issuance of long-term debt provides current financial resources to governmental funds, while the repayment of the principal on long-term debt consumes the current financial resources of the governmental funds. Change in Compensated Absences Payable (97,514) Change in Net Pension Liability - SLEP 2,664 Change in Net Pension Liability - Police Pension 2,405,368 Change in Net Pension Liability - Firefighters' Pension 5,496,995 Change in Total OPEB Liability - RBP 373,842 Retirement of Debt 12,891,008 Amortization of Bond Premium 284,758 Amortization of Loss on Refunding (65,334) Internal service funds are used by the Village to charge the costs of vehicle and equipment management and employee compensated absences to individual funds. The net revenue of certain activities of internal service funds is reported with governmental activities. 168,171 Changes to accrued interest on long-term debt in the Statement of Activities does not require the use of current financial resources and, therefore, are not reported as expenditures in the governmental funds. 59,387 Changes in Net Position of Governmental Activities 2,958,798 The notes to the financial statements are an integral part of this statement. 40  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Statement of Net Position - Proprietary Funds April 30, 2025 See Following Page 41  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Statement of Net Position - Proprietary Funds April 30, 2025 Business-Type Activities - Enterprise Governmental Nonmajor Activities Water and Performing Skokie/Edison Internal Sewer Arts Center Parking Lot Totals Service ASSETS Current Assets Cash and Investments $ 16,667,622 1,095,007 271,899 18,034,528 7,024,760 Receivables - Net of Allowances Accounts 4,745,938 187,415 — 4,933,353 — Due from Other Funds 2,577 — — 2,577 14,854 Prepaids — 132,283 — 132,283 — Inventories — 17,189 — 17,189 — Total Current Assets 21,416,137 1,431,894 271,899 23,119,930 7,039,614 Noncurrent Assets Capital Assets Nondepreciable 756,335 1,858,026 — 2,614,361 — Depreciable 89,954,663 22,858,876 3,546,909 116,360,448 — Accumulated Depreciation (31,621,586) (14,429,999) (3,546,909) (49,598,494) — Total Noncurrent Assets 59,089,412 10,286,903 — 69,376,315 — Other Assets Net Pension Asset - IMRF 16,438 — — 16,438 1,960 Total Noncurrent Assets 59,105,850 10,286,903 — 69,392,753 1,960 Total Assets 80,521,987 11,718,797 271,899 92,512,683 7,041,574 DEFERRED OUTFLOWS OF RESOURCES Deferred Items - IMRF 432,189 — — 432,189 51,531 Deferred Items - RBP 141,989 — — 141,989 4,346 Total Deferred Outflows of Resources 574,178 — — 574,178 55,877 Total Assets and Deferred Outflows of Resources 81,096,165 11,718,797 271,899 93,086,861 7,097,451 The notes to the financial statements are an integral part of this statement. 42  Return to Agenda Business-Type Activities - Enterprise Governmental Nonmajor Activities Water and Performing Skokie/Edison Internal Sewer Arts Center Parking Lot Totals Service LIABILITIES Current Liabilities Accounts Payable $ 439,645 432,928 — 872,573 151,198 Retainage Payable — — — — — Accrued Payroll 70,699 52,986 — 123,685 2,647 Accrued Interest Payable — — — — — Claims Payable — — — — 2,012,207 Due to Other Funds — — — — — Other Payables 5,652 982,216 — 987,868 — Current Portion of Long-Term Debt 44,042 — — 44,042 8,772 Total Current Liabilities 560,038 1,468,130 — 2,028,168 2,174,824 Noncurrent Liabilities Compensated Absences Payable 66,603 — — 66,603 — Net Pension Liability - IMRF — — — — — Total OPEB Liability - RBP 352,060 — — 352,060 2,842 Total Noncurrent Liabilities 418,663 — — 418,663 2,842 Total Liabilities 978,701 1,468,130 — 2,446,831 2,177,666 DEFERRED INFLOWS OF RESOURCES Deferred Items - IMRF 11,764 — — 11,764 1,403 Deferred Items - RBP 84,992 — — 84,992 2,601 Total Deferred Inflows of Resources 96,756 — — 96,756 4,004 Total Liabilities and Deferred Inflows of Resources 1,075,457 1,468,130 — 2,543,587 2,181,670 NET POSITION Net Investment in Capital Assets 59,089,412 10,286,903 — 69,376,315 — Restricted - Employee Benefits 16,438 — — 16,438 1,960 Unrestricted 20,914,858 (36,236) 271,899 21,150,521 4,913,821 Total Net Position 80,020,708 10,250,667 271,899 90,543,274 4,915,781 Total Liabilities, Deferred Inflows of Resources, and Net Position 81,096,165 11,718,797 271,899 93,086,861 7,097,451 The notes to the financial statements are an integral part of this statement. 43  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Statement of Revenues, Expenses, and Changes in Net Position - Proprietary Funds For the Fiscal Year Ended April 30, 2025 Water and Sewer Operating Revenues Charges for Services $ 17,781,388 Interfund Services — Other 47,649 Total Operating Revenues 17,829,037 Operating Expenses Operations 9,114,903 Depreciation 1,320,540 Total Operating Expenses 10,435,443 Operating Income (Loss) 7,393,594 Nonoperating Revenues Operating Grants and Contributions — Investment Income 215,466 Other Income 229,795 445,261 Income (Loss) before Transfers and Contributions 7,838,855 Transfers Out (863,726) Transfers In — Capital Contributions — (863,726) Change in Net Position 6,975,129 Net Position - Beginning 73,045,579 Net Position - Ending 80,020,708 The notes to the financial statements are an integral part of this statement. 44  Return to Agenda Business-Type Activities Governmental Nonmajor Activities Performing Skokie/Edison Internal Arts Center Parking Lot Totals Service 2,112,929 9,959 19,904,276 — — — — 1,130,107 108,931 — 156,580 — 2,221,860 9,959 20,060,856 1,130,107 4,082,899 — 13,197,802 3,456,801 661,186 — 1,981,726 — 4,744,085 — 15,179,528 3,456,801 (2,522,225) 9,959 4,881,328 (2,326,694) 57,766 — 57,766 — 220,585 — 436,051 — 1,579,339 — 1,809,134 — 1,857,690 — 2,302,951 — (664,535) 9,959 7,184,279 (2,326,694) — — (863,726) — — — — 2,494,865 593,787 — 593,787 — 593,787 — (269,939) 2,494,865 (70,748) 9,959 6,914,340 168,171 10,321,415 261,940 83,628,934 4,747,610 10,250,667 271,899 90,543,274 4,915,781 The notes to the financial statements are an integral part of this statement. 45  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Statement of Cash Flows - Proprietary Funds For the Fiscal Year Ended April 30, 2025 Water and Sewer Cash Flows from Operating Activities Receipts from Customers and Users $ 17,958,552 Interfund Services Provided — Payments to Suppliers (7,449,740) Payments to Employees (1,851,052) 8,657,760 Cash Flows from Capital and Related Financing Activities Purchase of Capital Assets (8,389,529) Cash Flows from Noncapital Financing Activities Transfers In — Transfers Out (863,726) (863,726) Cash Flows from Investing Activities Investment Income 215,466 Net Change in Cash and Cash Equivalents (380,029) Cash and Cash Equivalents - Beginning 17,047,651 Cash and Cash Equivalents - Ending 16,667,622 Reconciliation of Operating Income to Net Cash Provided (Used) by Operating Activities Operating Income (Loss) 7,393,594 Adjustments to Reconcile Operating Income to Net Cash Provided by (Used in) Operating Activities: Depreciation Expense 1,320,540 Other Income (Expense) 511,706 (Increase) Decrease in Current Assets (382,191) Increase (Decrease) in Current Liabilities (185,889) Net Cash Provided by Operating Activities 8,657,760 Noncash Capital and Related Financing Activities Capital Contributions — The notes to the financial statements are an integral part of this statement. 46  Return to Agenda Business-Type Activities Governmental Nonmajor Activities Performing Skokie/Edison Internal Arts Center Parking Lot Totals Service 3,903,083 9,959 21,871,594 36,115 — — — 1,131,357 (4,041,704) — (11,491,444) (3,731,836) — — (1,851,052) (221,551) (138,621) 9,959 8,529,098 (2,785,915) (146,467) — (8,535,996) — — — — 2,494,865 — — (863,726) — — — (863,726) 2,494,865 220,585 — 436,051 — (64,503) 9,959 (434,573) (291,050) 1,159,510 261,940 18,469,101 7,315,810 1,095,007 271,899 18,034,528 7,024,760 (2,522,225) 9,959 4,881,328 (2,326,694) 661,186 — 1,981,726 — 1,637,105 — 2,148,811 36,115 44,118 — (338,073) 1,250 41,195 — (144,694) (496,586) (138,621) 9,959 8,529,098 (2,785,915) 593,787 — 593,787 — The notes to the financial statements are an integral part of this statement. 47  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Statement of Fiduciary Net Position April 30, 2025 Pension Trust ASSETS Cash and Cash Equivalents $ 289,140 Investments Illinois Police Officers' Pension Investment Fund 173,379,739 Illinois Firefighters' Pension Investment Fund 190,553,894 Prepaids 7,361 Total Assets 364,230,134 LIABILITIES Accounts Payable 8,685 NET POSITION Net Position Restricted for Pensions 364,221,449 The notes to the financial statements are an integral part of this statement. 48  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Statement of Changes in Fiduciary Net Position For the Fiscal Year Ended April 30, 2025 Pension Trust Additions Contributions Employer $ 6,113,947 Plan Members 2,518,123 Total Contributions 8,632,070 Investment Earnings Interest Earned 3,551,445 Net Change in Fair Value 31,320,607 34,872,052 Less Investment Expenses (426,463) Net Investment Income 34,445,589 Total Additions 43,077,659 Deductions Administration 160,954 Benefits and Refunds 22,942,800 Total Deductions 23,103,754 Change in Fiduciary Net Position 19,973,905 Net Position Restricted for Pensions Beginning 344,247,544 Ending 364,221,449 The notes to the financial statements are an integral part of this statement. 49  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Notes to the Financial Statements April 30, 2025 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The Village of Skokie, Illinois (the Village), was incorporated in 1888. The Village is a home-rule municipality, under the 1970 Illinois Constitution, located in Cook County, Illinois. The Village operates as a municipal corporation governed by an elected board. The government-wide financial statements are prepared in accordance with generally accepted accounting principles (GAAP). The Governmental Accounting Standards Board (GASB) is responsible for establishing GAAP for state and local governments through its pronouncements (Statements and Interpretations). The more significant of the Village’s accounting policies established in GAAP and used by the Village are described below. REPORTING ENTITY The Village is a municipal corporation governed by an elected mayor and six-member Board of Trustees. The accompanying financial statements present the government and its component units, entities for which the government is considered to be financially accountable. Blended component units are, in substance, part of the primary government’s operations, even though they are legally separate entities. Thus, blended component units are appropriately presented as funds of the primary government. Each discretely presented component unit is reported in a separate column in the government-wide financial statements to emphasize that it is both legally and substantively separate from the government. Management has determined that there are two fiduciary component units that are required to be included in the financial statements of the Village as pension trust funds and there are no discretely component units to include in the reporting entity. Blended Component Units Skokie Police Pension Fund The Village’s sworn police employees participate in the Skokie Police Pension Fund (SPPF). SPPF functions for the benefit of these employees and is governed by a five-member pension board. Two members appointed by the Village’s Mayor, one elected pension beneficiary and two elected police employees constitute the pension board. The participants are required to contribute a percentage of salary as established by state statute and the Village is obligated to fund all remaining SPPF costs based upon actuarial valuations. The State of Illinois is authorized to establish benefit levels and the Village is authorized to approve the actuarial assumptions used in the determination of contribution levels. Although it is legally separate from the Village, the SPPF is reported as if it were part of the primary government because its sole purpose is to provide retirement benefits for the Village’s police employees. The SPPF is reported as a pension trust fund. Skokie Firefighters' Pension Fund The Village’s sworn firefighters participate in the Skokie Firefighters' Pension Fund (SFPF). SFPF functions for the benefit of those employees and is governed by a five-member pension board, with two members appointed by the Village Mayor, two elected from active participants of the Fund, and one elected from the retired members of the Fund. The participants are required to contribute a percentage of salary as established by state statute and the Village is obligated to fund all remaining SFPF costs based upon actuarial valuations. The State of Illinois is authorized to establish benefit levels and the Village is authorized to approve the actuarial assumptions used in the determination of contribution levels. Although it is legally separate from the Village, the SFPF is reported as if it were part of the primary government because its sole purpose is to provide retirement benefits for the Village’s sworn firefighters. The SFPF is reported as a fiduciary fund, and specifically a pension trust fund, due to the fiduciary responsibility exercised over the SFPF. 50  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Notes to the Financial Statements April 30, 2025 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued BASIS OF PRESENTATION Government-Wide Statements The Village’s basic financial statements include both government-wide (reporting the Village as a whole) and fund financial statements (reporting the Village’s major funds). Both the government-wide and fund financial statements categorize primary activities as either governmental or business-type. The Village’s public safety, public works, health and welfare, and general administrative services are classified as governmental activities. The Village’s water and sewer, performing arts center, and Skokie/Edison parking lot services are classified as business-type activities. In the government-wide Statement of Net Position, both the governmental and business-type activities columns are: (a) presented on a consolidated basis by column, and (b) reported on a full accrual, economic resource basis, which recognizes all long-term assets/deferred outflows and receivables as well as long-term debt/deferred inflows and obligations. The Village’s net position is reported in three parts: net investment in capital assets; restricted; and unrestricted. The Village utilizes restricted resources to finance qualifying activities. The government-wide Statement of Activities reports both the gross and net cost of each of the Village’s functions and business-type activities (general government, public safety, public works, health and welfare, etc.). The functions are supported by general government revenues (property, sales and use taxes, certain intergovernmental revenues, fines, permits and charges, etc.). The Statement of Activities reduces gross expenses (including depreciation) by related program revenues, operating and capital grants. Program revenues must be directly associated with the function (general government, police and fire, public works, health and welfare, etc.) or a business-type activity. Operating grants include operating-specific and discretionary (either operating or capital) grants while the capital grants column reflects capital-specific grants. The net costs (by function or business-type activity) are normally covered by general revenue (property taxes, intergovernmental revenues, fines, permits and charges, etc.). The Village does not allocate indirect costs. An administrative service fee is charged by the General Fund to the other operating funds that is eliminated like a reimbursement (reducing the revenue and expense in the General Fund) to recover the direct costs of General Fund services provided (finance, personnel, purchasing, legal, technology management, etc.). This government-wide focus is more on the sustainability of the Village as an entity and the change in the Village’s net position resulting from the current year’s activities. Fund Financial Statements The financial transactions of the Village are reported in individual funds in the fund financial statements. Each fund is accounted for by providing a separate set of self-balancing accounts that comprise its assets/deferred outflows, liabilities/deferred inflows, fund equity, revenues and expenditures/expenses. Funds are organized into three major categories: governmental, proprietary, and fiduciary. The emphasis in fund financial statements is on the major funds in either the governmental or business-type activities categories. 51  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Notes to the Financial Statements April 30, 2025 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued REPORTING ENTITY - Continued Fund Financial Statements - Continued GASB Statement No. 34 sets forth minimum criteria (percentage of the assets/deferred outflows, liabilities/ deferred inflows, revenues or expenditures/expenses of either fund category or the governmental and enterprise combined) for the determination of major funds. The Village may selectively add funds, as major funds, which either had debt outstanding or specific community focus. The nonmajor funds are combined in a column in the fund financial statements. A fund is considered major if it is a primary operating fund of the Village or meets the following criteria: Total assets/deferred outflows, liabilities/deferred inflows, revenues, or expenditures/expenses of that individual governmental or enterprise fund are at least 10 percent of the corresponding total for all funds of that category or type; and Total assets/deferred outflows, liabilities/deferred inflows, revenues, or expenditures/expenses of the individual governmental or enterprise fund are at least 5 percent of the corresponding total for all governmental and enterprise funds combined. The various funds are reported by generic classification within the financial statements. The following fund types are used by the Village: Governmental Funds The focus of the governmental funds’ measurement (in the fund statements) is upon determination of financial position and changes in financial position (sources, uses, and balances of financial resources) rather than upon net income. The following is a description of the governmental funds of the Village: General Fund is the general operating fund of the Village. It accounts for all revenues and expenditures of the Village which are not accounted for in other funds. The General Fund is a major fund. Special Revenue Funds are used to account for the proceeds of specific revenue sources that are legally restricted to expenditures for specified purposes. The Village maintains 13 special revenue funds. The Science and Technology TIF Fund, a major fund, is used used to account for incremental property tax revenues that are restricted for improvements to the area encompassing the former Pfizer pharmaceutical company research and development facilities. The Economic Development Fund, a major fund, is used to account for a portion of real estate transfer taxes (66% on an annual basis) and expenditures related to broader economic development efforts throughout the Village. 52  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Notes to the Financial Statements April 30, 2025 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued BASIS OF PRESENTATION - Continued Fund Financial Statements - Continued Governmental Funds - Continued Debt Service Funds are used to account for the accumulation of of resources for, and the payment of, general long-term debt principal and interest. The Debt Service Fund is treated as a major fund. Capital Projects Funds are used to account for financial resources to be used for the acquisition or construction of major capital facilities (other than those financed by business-type/proprietary funds). The Village maintains one capital projects funds. The Building and Equipment Fund is treated as a major fund, and used to account for revenues that are restricted, committed or assigned for building construction, computerization and major equipment purchases. Proprietary Funds The focus of proprietary fund measurement is upon determination of operating income, changes in net position, financial position, and cash flows. The generally accepted accounting principles applicable are those similar to businesses in the private sector. The following is a description of the proprietary funds of the Village: Enterprise funds account for operations for which a fee is charged to external users for goods or services and the activity (a) is financed with debt that is solely secured by a pledge of the net revenues, (b) has third party requirements that the cost of providing services, including capital costs, be recovered with fees and charges or (c) establishes fees and charges based on a pricing policy designed to recover similar costs. The Village maintains three enterprise funds. The Water and Sewer Fund, a major fund, accounts for operations of the water and sewer services provided to the residents of the Village. The Performing Arts Center Fund, also a major fund, accounts for operations of the North Shore Center for Performing Arts in Skokie. Internal Service Funds are used to account for the financing of goods or services provided by an activity to other departments, funds or component units of the Village on a cost-reimbursement basis. The Village maintains one internal services funds. The Casualty Insurance Fund is used to account for resources set aside to protect the Village from risk inherent to its operations and associated expenditures. The fund records general liability, property, and workers’ compensation insurance reserves and claim expenses. The Village’s internal service funds are presented in the proprietary funds’ financial statements. Because the principal users of the internal services are the Village’s governmental activities, the financial statements of the internal service funds are consolidated into the governmental column when presented in the government-wide financial statements. To the extent possible, the cost of these services is reported in the appropriate functional activity (general government, police and fire, highways and streets, etc.). 53  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Notes to the Financial Statements April 30, 2025 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued BASIS OF PRESENTATION - Continued Fund Financial Statements - Continued Fiduciary Funds Fiduciary funds are used to report assets held in a trustee or custodial capacity for others and therefore are not available to support Village programs. The reporting focus is on net position and changes in net position and is reported using accounting principles similar to proprietary funds. Pension Trust Funds are used to account for assets held in a trustee capacity for pension benefit payments. The Police Pension Fund accounts for the accumulation of resources to pay retirement and other related benefits for sworn members of the Village’s police force. The Firefighters’ Pension Fund accounts for the accumulation of resources to pay retirement and other related benefits for sworn members of the Village’s Fire Department. The Village’s fiduciary funds are presented in the fiduciary fund financial statements. Since by definition these assets are being held for the benefit of a third party (pension participants) and cannot be used to address activities or obligations of the Village, these funds are not incorporated into the government-wide statements. MEASUREMENT FOCUS AND BASIS OF ACCOUNTING Measurement focus is a term used to describe “which” transactions are recorded within the various financial statements. Basis of accounting refers to “when” transactions are recorded regardless of the measurement focus applied. Measurement Focus On the government-wide Statement of Net Position and the Statement of Activities, both governmental and business-type activities are presented using the economic resources measurement focus as defined below. In the fund financial statements, the “current financial resources” measurement focus or the “economic resources” measurement focus is used as appropriate. All governmental funds utilize a “current financial resources” measurement focus. Only current financial assets/ deferred outflows and liabilities/deferred inflows are generally included on their balance sheets. Their operating statements present sources and uses of available spendable financial resources during a given period. These funds use fund balance as their measure of available spendable financial resources at the end of the period. All proprietary and fiduciary funds utilize an “economic resources” measurement focus. The accounting objectives of the “economic resources” measurement focus is the determination of operating income, changes in net position (or cost recovery), financial position, and cash flows. All assets/deferred outflows, liabilities/deferred inflows (whether current or noncurrent) associated with their activities are reported. 54  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Notes to the Financial Statements April 30, 2025 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued MEASUREMENT FOCUS AND BASIS OF ACCOUNTING - Continued Basis of Accounting In the government-wide Statement of Net Position and Statement of Activities, governmental and business-type activities are presented using the accrual basis of accounting. Under the accrual basis of accounting, revenues are recognized when earned and expenses are recorded when the liability/deferred inflow is incurred or economic asset used. Revenues, expenses, gains, losses, assets/deferred outflows, and liabilities/deferred inflows resulting from exchange and exchange-like transactions are recognized when the exchange takes place. In the fund financial statements, governmental funds are presented on the modified accrual basis of accounting. Under this modified accrual basis of accounting, revenues are recognized when “measurable and available.” Measurable means knowing or being able to reasonably estimate the amount. Available means collectible within the current period or within sixty days after year end. The Village recognizes property taxes when they become both measurable and available in accordance with GASB Codification Section P70. A sixty-day availability period is used for revenue recognition for all other governmental fund revenues. Expenditures (including capital outlay) are recorded when the related fund liability is incurred, except for general obligation bond principal and interest which are recognized when due. In applying the susceptible to accrual concept under the modified accrual basis, those revenues susceptible to accrual are property taxes, sales and use taxes, utility taxes, hotel/motel taxes, fines, interest revenue, and charges for services. All other revenues are not susceptible to accrual because generally they are not measurable until received in cash. All proprietary funds, pension trust funds and custodial funds utilize the accrual basis of accounting. Under the accrual basis of accounting, revenues are recognized when earned and expenses are recorded when the liability is incurred or economic asset used. 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 of the Village’s enterprise funds and of the Village’s internal service funds are charges to customers for sales and services. The Village also recognizes as operating revenue the portion of tap fees intended to recover the cost of connecting new customers to the system. Operating expenses for enterprise funds and internal service 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. 55  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Notes to the Financial Statements April 30, 2025 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued ASSETS/DEFERRED OUTFLOWS, LIABILITIES/DEFERRED INFLOWS, AND FUND BALANCE/ NET POSITION Cash and Investments Cash and cash equivalents on the Statement of Net Position are considered to be cash on hand, demand deposits, cash with fiscal agent. For the purpose of the proprietary funds “Statement of Cash Flows,” cash and cash equivalents are considered to be cash on hand, demand deposits, cash with fiscal agent, and all highly liquid investments with an original maturity of three months or less. Investments are generally reported at fair value. Short-term investments are reported at cost, which approximates fair value. For investments, the Village categorizes its fair value measurements within the fair value hierarchy established by generally accepted accounting principles. The hierarchy is based on the valuation inputs used to measure the fair value of the asset. Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs are significant other observable inputs; Level 3 inputs are significant unobservable inputs. Receivables In the government-wide financial statements, receivables consist of all revenues earned at year-end and not yet received. Allowances for uncollectible accounts receivable are based upon historical trends and the periodic aging of accounts receivable. Major receivables balances for governmental activities include property taxes, sales and use taxes, franchise taxes, and grants. Business-type activities report charges for services as their major receivables. Interfund Receivables, Payables and Activity Interfund activity is reported as loans, services provided, reimbursements or transfers. Loans are reported as interfund receivables and payables as appropriate and are subject to elimination upon consolidation. Services provided, deemed to be at market or near market rates, are treated as revenues and expenditures/expenses. Reimbursements are when one fund incurs a cost, charges the appropriate benefiting fund and reduces its related cost as a reimbursement. All other interfund transactions are treated as transfers. Any residual balances outstanding between the governmental activities and business-type activities are reported in the government-wide financial statements as “internal balances.” Prepaids/Inventories Prepaids/inventories are valued at cost, which approximates market, using the first-in/first-out (FIFO) method. Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaids in both the government-wide and fund financial statements. The costs of governmental fund-type prepaids/ inventories are recorded as expenditures when consumed rather than when purchased. 56  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Notes to the Financial Statements April 30, 2025 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued ASSETS/DEFERRED OUTFLOWS, LIABILITIES/DEFERRED INFLOWS, AND FUND BALANCE/ NET POSITION - Continued Capital Assets Capital assets purchased or acquired with an original cost of $2,500 or more (depending on asset class) and an estimated useful life in excess of five years, are reported at historical cost or estimated historical cost. Contributed assets are reported at acquisition value as of the date received. Additions, improvements and other capital outlays that significantly extend the useful life of an asset are capitalized. Other costs incurred for repairs and maintenance are expensed as incurred. The accounting and financial reporting treatment applied to a fund is determined by its measurement focus. General capital assets are long-lived assets of the Village as a whole. When purchased, such assets are recorded as expenditures in the governmental funds and capitalized. Infrastructure such as streets, traffic signals and signs are capitalized. The valuation basis for general capital assets are historical cost, or where historical cost is not available, estimated historical cost based on replacement costs. Capital assets in the proprietary funds are capitalized in the fund in which they are utilized. The valuation bases for proprietary fund capital assets are the same as those used for the general capital assets. Donated capital assets are capitalized at acquisition value on the date donated. Depreciation on all assets is computed and recorded using the straight-line method of depreciation over the following estimated useful lives: Streets and Land Improvements 10 - 100 Years Buildings 10 - 50 Years Furniture, Equipment and Vehicles 5 - 20 Years Water Storage Tanks, Meters, Pump Houses, and Hydrants 20 - 75 Years Underground Water and Sewer System 50 - 100 Years Subscription Assets - Software 10 Years Deferred Outflows/Inflows of Resources Deferred outflow/inflow of resources represents a consumption/acquisition of net assets that applies to a future period and therefore will not be recognized as an outflow of resources (expense)/inflow of resources (revenue) until that future time. Compensated Absences The Village's policy allows full time employees to earn varying amounts of sick and vacation pay for each year employed. Full time employees accrue vacation between two to six weeks. Employees are eligible to accrue vacation based on their length of service with the Village. Full time employees earn one sick day per month and may accrue up to 240 days. 57  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Notes to the Financial Statements April 30, 2025 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued ASSETS/DEFERRED OUTFLOWS, LIABILITIES/DEFERRED INFLOWS, AND FUND BALANCE/ NET POSITION - Continued Compensated Absences - Continued Upon separation of employment any unused and accrued vacation and sick time is paid out to the employee. All vacation pay is accrued when incurred in the government-wide and proprietary fund financial statements. A liability for these amounts is reported in the governmental funds only if they have matured, for example, as a 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 bonds using the effective interest method. Bonds payable are reported net of the applicable bond premium or discount. Bond issuance costs are reported as expenses at the time of issuance. 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 as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures. Net Position In the government-wide financial statements, equity is classified as net position and displayed in three components: Net Investment in Capital Assets - Consists of capital assets, including restricted capital assets, net of accumulated depreciation, and reduced by the outstanding balances of any bonds, mortgages, notes or other borrowings that are attributable to the acquisition, construction, or improvement of those assets. Restricted - Consists of net position with constraints placed on the use either by (1) external groups such as creditors, grantors, contributors, or laws or regulations of other governments; or (2) law through constitutional provisions or enabling legislation. Unrestricted - All other net position balances that do not meet the definition of “restricted” or “net investment in capital assets.” Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumption that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenditures/expenses during the reporting period. Actual results could differ from those estimates. 58  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Notes to the Financial Statements April 30, 2025 NOTE 2 - STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY BUDGETARY INFORMATION Annual budgets are adopted on a basis consistent with generally accepted accounting principles for all governmental funds. Budget amounts are as originally adopted by the Board of Trustees. All annual appropriations lapse at fiscal year end. Prior to April 30, the Village Manager submits to the Village Board a proposed operating budget for the fiscal year commencing May 1. The operating budget includes proposed expenditures and the means of financing them. Public hearings are conducted to obtain taxpayer comments. Prior to July 31, the budget is legally enacted through passage of an appropriation ordinance. The Village is authorized to change appropriated amounts of any fund; however, revision must be approved by two-thirds of the members of the Village Board. No revisions can be made increasing the budget unless funding is available for the purpose of the revision. The legal level of budgetary control (i.e., the level at which expenditures may not legally exceed appropriations) is the fund level. The appropriated budget is prepared by fund, function, and department. The Village Manager is authorized to transfer budget amounts between departments within any fund; however, the Village Board must approve revisions that alter the total expenditures of any fund. During the current year, budgets were not adopted for the CTA Parking Lot Fund (Special Revenue) and the Skokie/Edison Parking Lot Fund (Enterprise). EXCESS OF ACTUAL EXPENDITURES/EXPENSES OVER BUDGET IN INDIVIDUAL FUNDS The following funds had an excess of actual expenditures/expenses, exclusive of depreciation, over budget as of the date of this report: Fund Excess General $ 11,364,242 Science and Technology TIF 1,737,175 Motor Fuel Tax 72,994 Economic Development 211,358 Wireless Alarm 36,391 Centre East Development 160,666 Performing Arts Center 1,270,862 59  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Notes to the Financial Statements April 30, 2025 NOTE 2 - STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY - Continued DEFICIT FUND BALANCES The following funds had deficit fund balance as of the date of this report: Fund Deficit Visitor's Bureau $ 79,710 Special Service Area NR 10 9,795 NOTE 3 - DETAIL NOTES ON ALL FUNDS DEPOSITS AND INVESTMENTS The Village maintains a cash and investment pool that is available for use by all funds except the pension trust funds. Each fund type's portion of this pool is displayed on the financial statements as "cash and investments." In addition, investments are separately held by several of the Village's funds. The deposits and investments of the pension trust funds are held separately from those of other funds. Permitted Deposits and Investments - Illinois Statutes authorizes the Village to make deposits/invest in commercial banks, savings and loan institutions, obligations of the U.S. Treasury and U.S. Agencies, obligations of States and their political subdivisions, credit union shares, repurchase agreements, commercial paper rated within the three highest classifications by at least two standard rating services, Illinois Funds, Illinois Metropolitan Investment Fund, and Illinois Trust. The Illinois Funds is an investment pool managed by the Illinois Public Treasurer’s Office which allows governments within the State to pool their funds for investment purposes. The Illinois Funds is not registered with the SEC as an investment company. Investments in Illinois Funds are valued at the share price, the price for which the investment could be sold. The Illinois Trust was established for the purpose of allowing various public agencies including, but not limited to, counties, townships, cities, towns, villages, school districts, housing authorities and public water supply districts, to jointly invest funds in accordance with the Laws of the State of Illinois. Participation in the Illinois Trust is voluntary. The Illinois Trust is not registered with the SEC as an Investment Company. Investments in the Illinois Trust are valued at the share price, the price for which the investment could be sold. 60  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Notes to the Financial Statements April 30, 2025 NOTE 3 - DETAIL NOTES ON ALL FUNDS - Continued DEPOSITS AND INVESTMENTS - Continued Village Deposits. At year-end, the carrying amount of the Village’s deposits for governmental and business-type totaled $32,203,460 and the bank balances totaled $32,311,489. At year-end, the Village had $69,608,086 invested in the Illinois Funds and $39,948,470 invested in Illinois Trust which are measured by net asset value per share as determined by the pool. Interest Rate Risk. Interest rate risk is the risk that changes in interest rates will adversely affect the fair value of an investment. In accordance with its investment policy, the Village limits its exposure to interest rate risk by structuring the portfolio to provide liquidity for cash requirements for ongoing operations in short-term securities, money market funds or similar investment pools. The Village’s investments in the Illinois Funds, IMET and the Illinois Trust have an average maturity of less than one year. Credit Risk. Credit risk is the risk that an issuer or other counterparty to an investment will not fulfill its obligations. The Village limits its exposure to credit risk by limiting investments to the safest types of securities; prequalifying the financial institutions, intermediaries and advisors with which the Village will conduct business; and diversifying the investment portfolio so that potential losses on individual investments will be minimized. At year-end, the Village’s investment in the Illinois Funds was rated AAA by Fitch, the investments in IMET and Illinois Trust were AAAm by Standard & Poor's. Custodial Credit Risk. In the case of deposits, this is the risk that in the event of a bank failure, the Village’s deposits may not be returned to it. The Village investment policy requires pledging of collateral for all bank balances in excess of federal depository insurance, at an amount not less than 110% of the fair market value of the funds secured, with the collateral held by an independent third party custodian, in the name of the Village. At year-end, the entire amount of the bank balance of deposits was covered by collateral, federal depository or equivalent insurance. For an investment, this is the risk that in the event of the failure of the counterparty, the Village will not be able to recover the value of its investments or collateral securities that are in the possession of an outside party. To limit exposure, the Village investment policy requires all security transactions that are exposed to custodial credit risk to be processed on a delivery versus payment (DVP) basis with the underlying investments held by an independent third party custodian and evidenced by safekeeping receipts and a written custodial agreement. The Village’s investments in the Illinois Funds, IMET, and the Illinois Trust are not subject to custodial credit risk. Concentration Risk. This is the risk of loss attributed to the magnitude of the Village’s investment in a single issuer. The Village investment policy requires diversification of investments to avoid unreasonable risk by limiting investments to avoid over concentration in securities from a specific issuer or business sector (excluding U.S. Treasury securities); limiting investment in securities that have higher credit risks; investing in securities with varying maturities; and continuously investing a portion of the portfolio in readily available funds such as local government investment pools (LGIPS) or money market funds to ensure that proper liquidity is maintained in order to meet ongoing obligations. At year-end, the Village has no investments over 5 percent of the total cash and investment portfolio (other than investments issued or explicitly guaranteed by the U.S. government and investments in mutual funds, external investment pools, and other pooled investments). 61  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Notes to the Financial Statements April 30, 2025 NOTE 3 - DETAIL NOTES ON ALL FUNDS - Continued DEPOSITS AND INVESTMENTS - Continued Police Pension Fund The Illinois Police Officers Pension Investment Fund (IPOPIF) is an investment trust fund responsible for the consolidation and fiduciary management of the pension assets of Illinois suburban and downstate police pension funds. IPOPIF was created by Public Act 101-0610, and codified within the Illinois Pension Code, becoming effective January 1, 2020, 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 pension funds is mandatory. Investments of the Fund are combined in a commingled external investment pool and held by IPOPIF. A schedule of investment expenses is included in IPOPIF‘s annual comprehensive financial report. For additional information on IPOPIF’s investments, please refer to their annual comprehensive financial report, which can be obtained from IPOPIF at 456 Fulton Street, Suite 402 Peoria, Illinois 61602 or at www.ipopif.org Deposits. The Fund retains all its available cash with one financial institution. Available cash is determined to be that amount which is required for the current expenditures of the Fund. The excess of available cash is required to be transferred to IPOPIF for purposes of the long-term investment for the Fund. At year-end, the carrying amount of the Fund’s cash on hand totaled $120,314 and the bank balances totaled $120,314. Custodial Credit Risk. In the case of deposits, this is the risk that in the event of a bank failure, the Fund’s deposits may not be returned to it. The Fund’s investment policy does not require pledging of collateral for all bank balances in excess of federal depository insurance, since flow-through FDIC insurance is available for the Fund's deposits with financial institutions. At year-end, all of the bank balance of deposits was covered by collateral, federal depository or equivalent insurance. For investments, the Fund’s investment policy limits its exposure by requiring all security transactions that are exposed to custodial credit risk to be processed on a delivery versus payment (DVP) basis with the underlying investments held by a third party custodian, in the name of the respective Fund, and evidenced by safekeeping receipts. The Fund's investment in IMET is not subject to custodial credit risk. Investments. At year-end the Fund has $173,379,739 invested in IPOPIF. In addition, the Fund has $— invested in IMET which is 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. Investments in IPOPIF are valued at IPOPIF’s share price, which is the price the investment could be sold. There are no unfunded commitments at year-end. The fund may redeem shares with a seven calendar day notice. IPOPIF may, at its sole discretion and based on circumstances, process redemption requests with fewer than a seven calendar day notice. Regular redemptions of the same amount on a particular day of the month may be arranged with IPOPIF. Investment Policy. IPOPIF’s current investment policy was adopted by the Board of Trustees on December 17, 2021. IPOPIF is 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 or Article 3 of the Illinois Pension Code. Rate of Return For the year ended April 30, 2025, the annual money-weighted rate of return on pension plan investments, net of pension plan investment expense, was 11.10%. The money-weighted rate of return expresses investment performance, net of investment expense, adjusted for the changing amounts actually invested. 62  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Notes to the Financial Statements April 30, 2025 NOTE 3 - DETAIL NOTES ON ALL FUNDS - Continued DEPOSITS AND INVESTMENTS - Continued Firefighters’ Pension Fund The Illinois Firefighters’ Pension Investment Fund (IFPIF) is an investment trust fund responsible for the 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, becoming effective January 1, 2020, 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. A schedule of investment expenses is included in IFPIF’s annual report. For additional information on IFPIF’s investments, please refer to their annual comprehensive financial report, which can be obtained from IFPIF at 1919 South Highland Avenue, Building A, Suite 237, Lombard, IL 60148 or at www.ifpif.org. Deposits. The Fund retains all its available cash with one financial institution. Available cash is determined to be that amount which is required for the current expenditures of the Fund. The excess of available cash is required to be transferred to IFPIF for purposes of the long-term investment for the Fund. At year-end, the carrying amount of the Fund’s cash on hand totaled $168,826 and the bank balances totaled $168,826. Custodial Credit Risk. In the case of deposits, this is the risk that in the event of a bank failure, the Fund’s deposits may not be returned to it. The Fund's investment policy requires pledging of collateral for all bank balances in excess of federal depository insurance at an amount not less than 110% of the fair market value of the funds secured, with the collateral held by an independent third party or the Federal Reserve Bank. At year-end, the entire carrying amount of the bank balance of deposits is covered by federal depository or equivalent insurance. Investments. At year-end the Fund has $190,553,894 invested in IFPIF. The pooled investments consist of the investments as noted in the target allocation table available at www.ifpif.org. Investments in IFPIF are valued at IFPIF’s share price, which is the price the investment could be sold. There are no unfunded commitments at year- end. The plan may redeem shares by giving notice by 5:00 pm central time on the 1st of each month. Requests properly submitted on or before the 1st of each month will be processed for redemption by the 14th of the month. Expedited redemptions may be processed at the sole discretion of IFPIF. 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. Rate of Return For the year ended April 30, 2025, the annual money-weighted rate of return on pension plan investments, net of pension plan investment expense, was 12.30%. The money-weighted rate of return expresses investment performance, net of investment expense, adjusted for the changing amounts actually invested. 63  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Notes to the Financial Statements April 30, 2025 NOTE 3 - DETAIL NOTES ON ALL FUNDS - Continued INTERFUND ADVANCES Interfund advances as of the date of this report are as follows: Receivable Fund Payable Fund Amount General Nonmajor Governmental $ 1,490,746 Interfund advances represent payments of tax increment financing expenditures on behalf of these funds. These amounts will be paid over several years. INTERFUND BALANCES The composition of interfund balances as of the date of this report, is as follows: Receivable Fund Payable Fund Amount General Nonmajor Governmental $ 4,715,233 General Economic Development 7,500,000 Science and Technology TIF Nonmajor Governmental 175 Economic Development Nonmajor Governmental 271 Building and Equipment Nonmajor Governmental 11,000 Nonmajor Governmental Nonmajor Governmental 871 Nonmajor Governmental Science and Technology TIF 110,223 Nonmajor Governmental General 282,072 Internal Service Nonmajor Governmental 14,854 Water Nonmajor Governmental 2,577 12,637,276 Interfund balances result from the time lag between when transactions are recorded in the accounting system and payments between funds are made. Also, interfund balances are advances in anticipation of receipts to cover temporary cash shortages. 64  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Notes to the Financial Statements April 30, 2025 NOTE 3 - DETAIL NOTES ON ALL FUNDS - Continued INTERFUND TRANSFERS Interfund transfers for the year consisted of the following: Transfer In Transfer Out Amount General Nonmajor Governmental $ 233,364 (1) Building and Equipment General 9,907,640 (3) Building and Equipment Science and Technology TIF 68,856 (3) Building and Equipment Nonmajor Governmental 3,606,953 (3) Building and Equipment Water 863,726 (3) Building and Equipment General 850,000 (3) Building and Equipment Economic Development 1,994,630 (3) Debt Service Science and Technology TIF 2,489,137 (2) Debt Service Nonmajor Governmental 1,787,010 (2) Internal Service General 2,494,865 (1) 24,296,181 Transfers are used to (1) move revenues from the fund that statute or budget requires to collect them to the fund that statute or budget requires to expend them and (2) move receipts restricted to debt service from the funds collecting the receipts to the Debt Service Fund as debt service payments become due and (3) use unrestricted revenues to finance various programs accounted for in other funds in accordance with budgetary authorizations. PROPERTY TAXES Property taxes for 2024 attach as an enforceable lien on January 1, on property values assessed as of the same date. Taxes are levied by December of the subsequent fiscal year (by passage of a Tax Levy Ordinance). Tax bills are prepared by the County and are payable in two installments, on or about June 1 and August 1 during the following year. The County collects such taxes and remits them periodically. 65  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Notes to the Financial Statements April 30, 2025 NOTE 3 - DETAIL NOTES ON ALL FUNDS - Continued CAPITAL ASSETS Governmental Activities Governmental capital asset activity for the year was as follows: Beginning Ending Balances Increases Decreases Balances Nondepreciable Capital Assets Land $ 41,650,353 202,695 2,175 41,850,873 Construction in Progress 8,367,145 4,595,464 10,616,804 2,345,805 50,017,498 4,798,159 10,618,979 44,196,678 Depreciable/Amortizable Capital Assets Streets and Land Improvements 221,903,662 9,327,618 — 231,231,280 Buildings 58,257,034 197,722 46,436 58,408,320 Furniture, Equipment, and Vehicles 38,776,246 4,387,839 62,921 43,101,164 Subscription Assets - Software 3,097,677 — — 3,097,677 322,034,619 13,913,179 109,357 335,838,441 Less Accumulated Depreciation/Amortization Streets and Land Improvements 111,764,342 3,239,349 — 115,003,691 Buildings 19,701,419 1,104,565 — 20,805,984 Furniture, Equipment, and Vehicles 28,707,152 2,045,632 62,921 30,689,863 Subscription Assets - Software 344,186 344,186 — 688,372 160,517,099 6,733,732 62,921 167,187,910 Total Net Depreciable/Amortizable Capital Assets 161,517,520 7,179,447 46,436 168,650,531 Total Net Capital Assets 211,535,018 11,977,606 10,665,415 212,847,209 Depreciation expense was charged to governmental activities as follows: General Government $ 895,966 Public Safety 1,929,077 Public Works 3,908,689 6,733,732 66  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Notes to the Financial Statements April 30, 2025 NOTE 3 - DETAIL NOTES ON ALL FUNDS - Continued CAPITAL ASSETS - Continued Business-Type Activities Business-type capital asset activity for the year was as follows: Beginning Ending Balances Increases Decreases Balances Nondepreciable Capital Assets Land $ 1,943,265 — — 1,943,265 Construction in Progress 102,561 568,535 — 671,096 2,045,826 568,535 — 2,614,361 Depreciable Capital Assets Streets and Land Improvements 3,546,909 — — 3,546,909 Buildings 21,085,710 593,787 — 21,679,497 Furniture, Equipment and Vehicles 4,328,159 896,959 — 5,225,118 Water Storage Tanks, Meters, Pump Houses, and Hydrants 11,837,751 533,873 — 12,371,624 Underground Water and Sewer System 67,000,671 6,536,629 — 73,537,300 107,799,200 8,561,248 — 116,360,448 Less Accumulated Depreciation Streets and Land Improvements 3,546,909 — — 3,546,909 Buildings 12,453,027 297,219 — 12,750,246 Furniture, Equipment and Vehicles 3,270,603 322,312 — 3,592,915 Water Storage Tanks, Meters, Pump Houses, and Hydrants 5,843,016 735,371 — 6,578,387 Underground Water and Sewer System 22,503,213 626,824 — 23,130,037 47,616,768 1,981,726 — 49,598,494 Total Net Depreciable Capital Assets 60,182,432 6,579,522 — 66,761,954 Total Net Capital Assets 62,228,258 7,148,057 — 69,376,315 Depreciation expense was charged to business-type activities as follows: Water and Sewer $ 1,320,540 Performing Arts Center 661,186 1,981,726 67  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Notes to the Financial Statements April 30, 2025 NOTE 3 - DETAIL NOTES ON ALL FUNDS - Continued INTERGOVERNMENTAL RECEIVABLE A portion of the General Obligation Bonds of 2019 were issued to provide financing to the Skokie Public Library (the Library). The Library is repaying this bond issued by the Village. Future principal and interest payments owed from the Library are as follows, with the principal portion recorded as an intergovernmental receivable in the Debt Service Fund/governmental activities. Fiscal Year Principal Interest Totals 2026 $ 715,000 487,050 1,202,050 2027 750,000 451,300 1,201,300 2028 785,000 413,800 1,198,800 2029 825,000 374,550 1,199,550 2030 870,000 333,300 1,203,300 2031 895,000 307,200 1,202,200 2032 920,000 280,350 1,200,350 2033 950,000 252,750 1,202,750 2034 975,000 224,250 1,199,250 2035 1,005,000 195,000 1,200,000 2036 1,035,000 164,850 1,199,850 2037 1,065,000 133,800 1,198,800 2038 1,100,000 101,850 1,201,850 2039 1,130,000 68,850 1,198,850 2040 1,165,000 34,950 1,199,950 14,185,000 3,823,850 18,008,850 68  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Notes to the Financial Statements April 30, 2025 NOTE 3 - DETAIL NOTES ON ALL FUNDS - Continued LEASES RECEIVABLE The Village is a lessor on the following leases at year end: Leases Start Date End Date Payments Interest Rate AT&T Lease July 1, 2011 June 30, 2031 $4,284 monthly 3.00% Parking Garage Lease January 1, 2019 December 31, 2030 $225,000 annually 3.81% During the fiscal year, the Village has recognized $234,185 of lease revenue. The future principal and interest lease payments as of the year-end were as follows: Fiscal Totals Governmental Year Principal Interest 2026 $ 228,006 48,402 2027 236,724 39,684 2028 245,771 30,637 2029 255,165 21,243 2030 264,920 11,490 2031 50,043 1,365 2032 8,548 41 1,289,177 152,862 LONG-TERM DEBT General Obligation Bonds The Village issues general obligation bonds to provide funds for the acquisition and construction of major capital facilities, for certain unfunded Police and Firefighters' Pension obligations of the Village, and to provide financing for the Skokie Public Library. General obligation bonds have been issued for governmental and business-type activities. General obligation bonds are direct obligations and pledge the full faith and credit of the Village. General obligation bonds currently outstanding are as follows: 69  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Notes to the Financial Statements April 30, 2025 NOTE 3 - DETAIL NOTES ON ALL FUNDS - Continued LONG-TERM DEBT - Continued General Obligation Bonds - Continued Beginning Ending Issue Balances Issuances Retirements Balances $9,415,000 General Obligation Bonds of 2013A - Due in annual installments of $495,000 to $785,000 plus interest at 3.00% to 3.75% through December 1, 2028. $ 3,675,000 — 685,000 2,990,000 $9,225,000 General Obligation Refunding Taxable Bonds of 2016A - Due in annual installments of $385,000 to $970,000 plus interest at 0.65% to 2.55% through December 1, 2026. 2,830,000 — 920,000 1,910,000 $9,990,000 General Obligation Taxable Bonds of 2018A - Due in annual installments of $515,000 to $700,000 plus interest at 2.15% to 6.00% through December 1, 2037. 7,550,000 — 415,000 7,135,000 $30,065,000 General Obligation Bonds of 2019 - Due in annual installments of $895,000 to $2,655,000 plus interest at 3.00% to 5.00% through December 1, 2039. 23,935,000 — 1,940,000 21,995,000 $150,450,000 General Obligation Bonds of 2022A - Due in annual installments of $6,580,000 to $10,050,000 plus interest at 0.89% to 3.39% through December 1, 2040. 136,615,000 — 6,655,000 129,960,000 $26,670,000 General Obligation Bonds of 2022B - Due in annual installments of $1,090,000 to $1,725,000 plus interest at 0.81% to 3.47% through December 1, 2041. 24,365,000 — 1,105,000 23,260,000 198,970,000 — 11,720,000 187,250,000 70  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Notes to the Financial Statements April 30, 2025 NOTE 3 - DETAIL NOTES ON ALL FUNDS - Continued LONG-TERM DEBT - Continued Tax Increment Revenue Notes The Village, pursuant to an economic development agreement dated October 26, 2020, has agreed to reimburse the developer (8000 North Lincoln Owner LLC) for certain project costs the developer has incurred in the Oakton and Niles TIF District. This note is payable from and secured solely by the pledged incremental revenues of the Oakton and Niles TIF District. See below for the notes issued and outstanding as of April 30, 2025. Fund Debt Beginning Ending Issue Retired by Balances Issuances Retirements Balances Oakton and Niles TIF Revenue Note Series A, Oakton and Niles bearing 3.75% interest TIF $ 1,275,000 — 90,000 1,185,000 Oak and Niles TIF Revenue Notes Series B, bearing Oakton and Niles 5.00% interest. TIF 4,714,750 — 790,000 3,924,750 5,989,750 — 880,000 5,109,750 71  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Notes to the Financial Statements April 30, 2025 NOTE 3 - DETAIL NOTES ON ALL FUNDS - Continued LONG-TERM DEBT - Continued Long-Term Liabilities Activity Changes in long-term liabilities during the fiscal year were as follows: Restated Amounts Beginning Ending Due within Type of Debt Balances Additions Deductions Balances One Year Governmental Activities Compensated Absences General $ 2,372,697 97,514 — 2,470,211 494,042 Net Pension Liability/(Asset) - IMRF General 2,076,845 — 2,250,039 (173,194) — Internal Service 29,874 — 31,834 (1,960) — Net Pension Liability - SLEP 21,593 — 2,664 18,929 — Net Pension Liability - Police Pension 36,213,300 — 2,405,368 33,807,932 — Net Pension Liability - Firefighters' Pension 36,244,595 — 5,496,995 30,747,600 — Total OPEB Liability - RBP General 9,321,341 — 373,842 8,947,499 791,353 Internal Service 22,662 — 11,048 11,614 8,772 General Obligation Bonds 198,970,000 — 11,720,000 187,250,000 12,005,000 Plus: Unamortized Premium 2,236,757 — 284,758 1,951,999 — TIF Notes Payable 5,989,750 — 880,000 5,109,750 — Subscriptions Payable 2,711,718 — 291,008 2,420,710 298,206 296,211,132 97,514 23,747,556 272,561,090 13,597,372 Business-Type Activities Compensated Absences 89,039 — 5,785 83,254 16,651 Net Pension Liability/(Asset) - IMRF 200,205 — 216,643 (16,438) — Total OPEB Liability - RBP 395,307 — 15,856 379,451 27,391 684,551 — 238,284 446,267 44,042 For the governmental activities, payments on the net pension liabilities/(assets), and the total OPEB liability are made by the General Fund or Insurance Fund. Payments on general obligation bonds are being liquidated by the Debt Service Fund, payments on the notes payable are being liquidated by the Oakton and Niles TIF fund, and the subscriptions payable are being liquidated by the Building and Equipment Fund. Internal service funds predominantly serve the governmental funds. Accordingly, long-term liabilities for them are included as part of the above totals for governmental activities. Additionally, for the business-type activities, the net pension liability/(asset) and the total OPEB liability are being liquidated by the Water and Sewer Fund. 72  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Notes to the Financial Statements April 30, 2025 NOTE 3 - DETAIL NOTES ON ALL FUNDS - Continued LONG-TERM DEBT - Continued Debt Service Requirements to Maturity The annual debt service requirements to maturity, including principal and interest, are as follows: Governmental Activities General Obligation Fiscal Bonds Year Principal Interest 2026 $ 12,005,000 5,568,019 2027 12,335,000 5,276,877 2028 11,695,000 4,952,299 2029 12,060,000 4,628,039 2030 11,640,000 4,271,593 2031 10,100,000 3,971,640 2032 10,375,000 3,702,477 2033 10,660,000 3,416,696 2034 10,960,000 3,118,150 2035 11,295,000 2,792,034 2036 11,650,000 2,445,913 2037 12,020,000 2,078,546 2038 12,420,000 1,688,827 2039 12,100,000 1,276,400 2040 12,495,000 878,405 2041 11,715,000 458,194 2042 1,725,000 59,840 Totals 187,250,000 50,583,950 Subscriptions Payable The Village has the following subscriptions payable at year end: Subscriptions Start Date End Date Payments Interest Rate Axon May 1, 2023 May 1, 2031 $357,513 - $414,538 annually 2.65% 73  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Notes to the Financial Statements April 30, 2025 NOTE 3 - DETAIL NOTES ON ALL FUNDS - Continued LONG-TERM DEBT - Continued Subscriptions Payable - Continued During the fiscal year, the Village has recognized $357,445 of subscription expenses. The future principal and interest subscription arrangement payments as of the year-end were as follows: Fiscal Totals Governmental Year Principal Interest 2026 $ 298,206 59,307 2027 305,583 52,001 2028 323,797 44,515 2029 342,779 36,582 2030 362,558 28,183 2031 383,163 19,301 2032 404,624 9,913 2,420,710 249,802 Legal Debt Margin Article VII, Section 6(k) of the 1970 Illinois Constitution governs the computation of legal debt margin. “The General Assembly may limit by law the amount and require referendum approval of debt to the incurred by home rule municipalities, payable from ad 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 Illinois General Assembly has set no limits for home rule municipalities. The Village is a home rule municipality. 74  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Notes to the Financial Statements April 30, 2025 NOTE 3 - DETAIL NOTES ON ALL FUNDS - Continued NET POSITION CLASSIFICATIONS Net investment in capital assets was comprised of the following as of April 30, 2025: Governmental Activities Capital Assets - Net of Accumulated Depreciation $ 212,847,209 Plus: Loss on Refunding 112,603 Unspent Bond Proceeds 15,309,770 Less Capital Related Debt: General Obligation Bonds (48,245,000) Unamortized Premium (1,951,999) Subscriptions Payable (2,420,710) Capital Accounts Payable (1,794,527) Retainage Payable (32,794) Net Investment in Capital Assets 173,824,552 Business-Type Activities Capital Assets - Net of Accumulated Depreciation 69,376,315 Less Capital Related Debt: Retainage Payable — Net Investment in Capital Assets 69,376,315 REPORTING UNITS AFFECTED BY ADJUSTMENTS TO AND RESTATEMENTS OF BEGINNING BALANCES Beginning net position was restated to correct an error in recognition of prior year TIF note payables. Beginning fund balance in the IMRF fund was also restated to remove an IMRF reserve liability. The following is a summary of the net position/fund balances as originally reported and as restated: Governmental Activities IMRF Beginning Net Position/Fund Balance as Previously Reported $ 108,599,597 51,147 Change within the Reporting Entity 505,155 505,155 Error Corrections (6,067,970) — Beginning Net Position/Fund Balance as Restated 103,036,782 556,302 75  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Notes to the Financial Statements April 30, 2025 NOTE 3 - DETAIL NOTES ON ALL FUNDS - Continued FUND BALANCE CLASSIFICATIONS In the governmental funds financial statements, the Village considers restricted amounts to have been spent when an expenditure is incurred for purposes for which both restricted and unrestricted fund balance is available. The Village first utilizes committed, then assigned and then unassigned fund balance when an expenditure is incurred for purposes for which all three unrestricted fund balances are available. Nonspendable Fund Balance. Consists of resources that cannot be spent because they are either: a) not in a spendable form; or b) legally or contractually required to be maintained intact. Restricted Fund Balance. Consists of resources that are restricted to specific purposes, that is, when constraints placed on the use of resources are either: a) externally imposed by creditors (such as through debt covenants), grantors, contributors, or laws or regulations of other governments; or b) imposed by law through constitutional provisions or enabling legislation. Committed Fund Balance. Consists of resources constrained (issuance of an ordinance) to specific purposes by the government itself, using its highest level of decision-making authority, the Board of Trustees; 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. Consists of amounts that are constrained by the Village Board intent to be used for specific purposes but are neither restricted nor committed. Intent is expressed by the Village Board itself or by a body or official to which the Village Board has delegated the authority to assign amounts to be used for specific purposes. The Village’s’ highest level of decision-making authority is the Village Board, who is authorized to assign amounts to a specific purpose. Unassigned Fund Balance. Consists of residual net resources of a fund that has not been restricted, committed, or assigned within the General Fund and deficit fund balances of other governmental funds. Minimum Fund Balance Policy. The Village’s fund balance policy for the General Fund requires unassigned fund balance to be maintained at a minimum of 25% current year expenditures. 76  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Notes to the Financial Statements April 30, 2025 NOTE 3 - DETAIL NOTES ON ALL FUNDS - Continued FUND BALANCE CLASSIFICATIONS - Continued The following is a schedule of fund balance classifications for the governmental funds as of the date of this report: Special Revenue Capital Science and Projects Technology Economic Debt Building and General TIF Development Service Equipment Nonmajor Totals Fund Balances Nonspendable Advances to Other Funds $ 1,490,746 — — — — — 1,490,746 Payroll Advance 253,311 — — — — — 253,311 Prepaids 1,390 — — — 3,127,626 — 3,129,016 Inventories 37,074 — — — — — 37,074 1,782,521 — — — 3,127,626 — 4,910,147 Restricted Public Safety 1,042,913 — — — — — 1,042,913 Community/Economic Development — 14,512,935 3,859,713 — — 13,597,407 31,970,055 Debt Service — — — 16,180,267 — — 16,180,267 Employee Benefits — — — — — 555,952 555,952 Highways and Streets — — — — — 740,950 740,950 Commuter Parking Lot — — — — — 277,970 277,970 Local Fuel Tax — — — — — 377,177 377,177 1,042,913 14,512,935 3,859,713 16,180,267 — 15,549,456 51,145,284 Committed Public Safety 16,871,435 — — — — 438,375 17,309,810 Community/Economic Development 1,079,794 — — — — — 1,079,794 17,951,229 — — — — 438,375 18,389,604 Assigned Insurance 1,989,834 — — — — — 1,989,834 Community/Economic Development 1,596,850 — — — — 518,780 2,115,630 Capital Projects 5,850 — — — 16,309,736 — 16,315,586 3,592,534 — — — 16,309,736 518,780 20,421,050 Unassigned 35,051,166 — — — — (89,505) 34,961,661 Total Fund Balances 59,420,363 14,512,935 3,859,713 16,180,267 19,437,362 16,417,106 129,827,746 77  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Notes to the Financial Statements April 30, 2025 NOTE 4 - OTHER INFORMATION RISK MANAGEMENT The Village is exposed to various risks of loss related to torts; theft of, damage to, or destruction of assets; errors and omissions; workers compensation; and health care of its employees. The Village has purchased insurance from private insurance companies for employee bonds, boiler and machinery, property, and health risks. The Village maintains a commercial policy to insure against claims above $2 million, while maintaining self-insurance for all claims up to that level. All funds of the Village participate in the risk management program. Premiums are paid into the internal service fund by the departments of the General Fund and other funds based upon historical cost estimates. A liability for a claim is established if information indicates that it is probable that a liability has been incurred at the date of the financial statements and the amount of the loss is reasonably estimable. Liabilities include an amount for claims that have been incurred but not reported. The Village does not allocate overhead costs or other nonincremental costs to the claims liability. The workers' compensation/general liability claims payable is reported in the Insurance Fund and health claims payable is reported as accounts payable in the General Fund. Changes in the balances of claims payable are as follows: Workers' Compensation/ General Liability Health 4/30/2025 4/30/2024 4/30/2025 4/30/2024 Claims Payable - Beginning $ 2,638,505 3,549,556 1,214,027 1,249,814 Incurred Claims (2,720,937) (2,108,589) (8,689,260) (9,481,515) Claims Paid 2,094,639 1,197,538 9,699,057 9,445,728 Claims Payable - Ending 2,012,207 2,638,505 2,223,824 1,214,027 78  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Notes to the Financial Statements April 30, 2025 NOTE 4 - OTHER INFORMATION - Continued JOINT VENTURES Solid Waste Agency of Northern Cook County (SWANCC) The Village of Skokie is a member of SWANCC, which consists of 23 municipalities. SWANCC is a municipal corporation and public body politic and corporate established pursuant to the Constitution of the State of Illinois and the Intergovernmental Cooperation Act of the State of Illinois, as amended (the Act). SWANCC is empowered under the Act to plan, construct, finance, operate and maintain a solid waste disposal system to serve its members. The governing body (the Board of Directors) is made up of the Mayor and President from each member municipality. Each Director has an equal vote. The officers of SWANCC are appointed by the Board of Directors. The Board of Directors determines the general policy of SWANCC, makes all appropriations, approves contracts, adopts resolutions providing for the issuance of bonds or notes by SWANCC, adopts by-laws, rules and regulations, and exercises such powers and performs such duties as may be prescribed in the Agency Agreement or the by-laws. Complete financial statements for SWANCC can be obtained from SWANCC's administrative office at 77 W. Hintz Road, Suite 200, Wheeling, Illinois 60090. The Village does not have an equity interest in SWANCC. CONTINGENT LIABILITIES Litigation From time to time, the Village is party to various pending claims and legal proceedings with respect to employment, civil rights, property taxes and other matters. Although the outcome of such matters cannot be forecasted with certainty, it is the opinion of management and the Village attorney that the likelihood is remote that any such claims or proceedings will have a material adverse effect on the Village's financial position or results of operations. Grants Amounts received or receivable from grantor agencies are subject to audit and adjustment by grantor agencies, principally the federal government. Any disallowed claims, including amounts already collected, may constitute a liability of the applicable funds. The amount, if any, of expenditures which may be disallowed by the grantor cannot be determined at this time although the Village expects such amounts, if any, to be immaterial. 79  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Notes to the Financial Statements April 30, 2025 NOTE 4 - OTHER INFORMATION - Continued EMPLOYEE RETIREMENT SYSTEM - DEFINED BENEFIT PENSION PLANS The Village contributes to three defined benefit pension plans, the Illinois Municipal Retirement Fund (IMRF), a defined benefit agent multiple-employer public employee retirement system, the Police Pension Plan which is a single-employer pension plan, and the Firefighters’ Pension Plan which is also a single-employer pension plan. IMRF does issue a publicly available financial report that includes financial statements and required supplementary information for the plan as a whole, but not by individual employer. That report may be obtained on-line at www.imrf.org. The Police and Firefighters’ Pension Plans also issue separate reports that may be obtained by writing the Village at 5127 Oakton Street, Skokie, IL 60077. The benefits, benefit levels, employee contributions and employer contributions are governed by Illinois Compiled Statutes (ILCS) and can only be amended by the Illinois General Assembly. The aggregate amounts recognized for the pension plans are: Net Pension Pension Liability/ Deferred Deferred Expense (Asset) Outflows Inflows IMRF Regular $ 3,828,164 (191,592) 5,037,288 137,108 SLEP 8,786 18,929 8,866 — Police Pension 8,339,591 33,807,932 8,730,474 490,712 Firefighters' Pension 9,711,036 30,747,600 7,751,050 2,779,981 21,887,577 64,382,869 21,527,678 3,407,801 80  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Notes to the Financial Statements April 30, 2025 NOTE 4 - OTHER INFORMATION - Continued EMPLOYEE RETIREMENT SYSTEM - DEFINED BENEFIT PENSION PLANS - Continued Illinois Municipal Retirement Fund (IMRF) Plan Descriptions Plan Administration. All employees (other than those covered by the Police and Firefighters’ Pension Plan) hired in positions that meet or exceed the prescribed annual hourly standard must be enrolled in IMRF as participating members. The plan is accounted for on the economic resources measurement focus and the accrual basis of accounting. Employer and employee contributions are recognized when earned in the year that the contributions are required, benefits and refunds are recognized as an expense and liability when due and payable. 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 could adopt the Elected County Official (ECO) plan for officials elected prior to August 8, 2011 (the ECO plan was closed to new participants after that date). IMRF provides two tiers of pension benefits. 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 for the first 15 years of service credit, plus 2% for each year of service credit after 15 years to a maximum of 75% of their final rate of earnings. Final rate of earnings is the highest total earnings during any consecutive 48 months within the last 10 years 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. 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 of 75% 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 • 1/2 of the increase in the Consumer Price Index of the original pension amount. 81  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Notes to the Financial Statements April 30, 2025 NOTE 4 - OTHER INFORMATION - Continued EMPLOYEE RETIREMENT SYSTEM - DEFINED BENEFIT PENSION PLANS - Continued Illinois Municipal Retirement Fund (IMRF) - Continued Plan Descriptions - Continued Sheriff’s Law Enforcement Personnel. SLEP members having accumulated at least 30 years of SLEP service and terminating IMRF on or after July 1, 1998, may elect to retire at or after age 50 with no early retirement discount penalty. SLEP members meeting these two qualifications are entitled to an annual retirement benefit, payable monthly for life, in an amount equal to 2.50% of their final rate of earnings, for each year of credited service up to 20 years, 2.00% of their final earnings rate for the next 10 years of credited service and 1.00% for each year thereafter. For those SLEP members retiring with less than 20 years of SLEP service, the regular IMRF pension formula applies. SLEP also provides death and disability benefits. These benefit provisions and all other requirements are established by State statues. Plan Membership. As of December 31, 2024, the measurement date, the following employees were covered by the benefit terms: Regular SLEP Inactive Plan Members Currently Receiving Benefits 442 1 Inactive Plan Members Entitled to but not yet Receiving Benefits 195 — Active Plan Members 330 — Total 967 1 Contributions. As set by statute, the Village’s Regular Plan Members are required to contribute 4.50% 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. For the year-ended April 30, 2025, the Village’s contributions were 5.15% of covered payroll. SLEP members are required to contribute 7.50% of their annual covered salary. The Village’s annual contribution rate for the year was 0.00% of covered payroll. Net Pension Liability/(Asset). The Village’s liability/(asset) was measured as of December 31, 2024. The total pension liability/(asset) used to calculate the liability/(asset) was determined by an actuarial valuation as of that date. 82  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Notes to the Financial Statements April 30, 2025 NOTE 4 - OTHER INFORMATION - Continued EMPLOYEE RETIREMENT SYSTEM - DEFINED BENEFIT PENSION PLANS - Continued Illinois Municipal Retirement Fund (IMRF) - Continued Plan Descriptions - Continued Actuarial Assumptions. The total pension liability was determined by an actuarial valuation performed, as of December 31, 2024, using the following actuarial methods and assumptions: Actuarial Cost Method Entry Age Normal Asset Valuation Method Fair Value Actuarial Assumptions Interest Rate Regular 7.25% SLEP 7.25% Salary Increases 2.85% to 13.75% Cost of Living Adjustments 2.75% Inflation 2.25% For non-disabled retirees, the Pub-2010, Amount-Weighted, below-median income, General, Retiree, Male (adjusted 108.0%) 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. The long-term expected rate of return on pension plan investments was determined using a building-block method in which best-estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expense, and inflation) are developed for each major asset class. These ranges are combined to produce the long-term expected rate of return by weighting the expected future real rates of return to the target asset allocation percentage and adding expected inflation. The target allocation and best estimates of geometric real rates of return for each major asset class are summarized in the following table: 83  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Notes to the Financial Statements April 30, 2025 NOTE 4 - OTHER INFORMATION - Continued EMPLOYEE RETIREMENT SYSTEM - DEFINED BENEFIT PENSION PLANS - Continued Illinois Municipal Retirement Fund (IMRF) - Continued Plan Descriptions - Continued Actuarial Assumptions - Continued. Long-Term Expected Real Asset Class Target Rate of Return Fixed Income 24.50% 5.20% Domestic Equities 33.50% 4.35% International Equities 18.00% 5.40% Real Estate 10.50% 6.40% Blended 12.50% 4.85% - 6.25% Cash and Cash Equivalents 1.00% 3.60% Discount Rate The discount rate used to measure the total pension liability was 7.25% for the Regular Plan and the SLEP Plan, the same as the prior valuation. The projection of cash flows used to determine the discount rate assumed that member contributions will be made at the current contribution rate and that Village contributions will be made at rates equal to the difference between the actuarially determined contribution rates and the member rate. Based on those assumptions, the Fund’s fiduciary net position was projected to be available to make all project future benefit payments of current plan members. Therefore, the long-term expected rate of return on pension plan investments was applied to all period of projected benefit payments to determine the total pension liability. Discount Rate Sensitivity The following is a sensitivity analysis of the net pension liability/(asset) to changes in the discount rate. The table below presents the net pension liability/(asset) of the Village calculated using the discount rate as well as what the Village’s net pension liability/(asset) would be if it were calculated using a discount rate that is one percentage point lower or one percentage point higher than the current rate: Current 1% Decrease Discount Rate 1% Increase Regular Plan (6.25%) (7.25%) (8.25%) Net Pension Liability/(Asset) $ 15,347,817 (191,592) (12,702,094) 84  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Notes to the Financial Statements April 30, 2025 NOTE 4 - OTHER INFORMATION - Continued EMPLOYEE RETIREMENT SYSTEM - DEFINED BENEFIT PENSION PLANS - Continued Illinois Municipal Retirement Fund (IMRF) - Continued Discount Rate Sensitivity - Continued Current 1% Decrease Discount Rate 1% Increase SLEP Plan (6.25%) (7.25%) (8.25%) Net Pension Liability $ 36,968 18,929 2,555 Changes in the Net Pension Liability/(Asset) - Regular Plan Total Net Pension Pension Plan Fiduciary Liability/ Liability Net Position (Asset) (A) (B) (A) - (B) Balances at December 31, 2023 $ 141,084,076 138,777,152 2,306,924 Changes for the Year: Service Cost 1,827,363 — 1,827,363 Interest on the Total Pension Liability 10,297,227 — 10,297,227 Difference Between Expected and Actual Experience of the Total Pension Liability (155,071) — (155,071) Change of Assumptions — — — Contributions - Employer — 1,024,001 (1,024,001) Contributions - Employees — 943,591 (943,591) Net Investment Income — 14,317,547 (14,317,547) Benefit Payments, Including Refunds of Member Contributions (8,474,755) (8,474,755) — Other (Net Transfer) — (1,817,104) 1,817,104 Net Changes 3,494,764 5,993,280 (2,498,516) Balances at December 31, 2024 144,578,840 144,770,432 (191,592) 85  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Notes to the Financial Statements April 30, 2025 NOTE 4 - OTHER INFORMATION - Continued EMPLOYEE RETIREMENT SYSTEM - DEFINED BENEFIT PENSION PLANS - Continued Illinois Municipal Retirement Fund (IMRF) - Continued Changes in the Net Pension Liability - SLEP Plan Total Pension Plan Fiduciary Net Pension Liability Net Position Liability (A) (B) (A) - (B) Balances at December 31, 2023 $ 330,818 309,225 21,593 Changes for the Year: Service Cost — — — Interest on the Total Pension Liability 22,703 — 22,703 Difference Between Expected and Actual Experience of the Total Pension Liability 5,091 — 5,091 Change of Assumptions — — — Contributions - Employer — — — Contributions - Employees — — — Net Investment Income — 33,213 (33,213) Benefit Payments, Including Refunds of Member Contributions (35,356) (35,356) — Other (Net Transfer) — (2,755) 2,755 Net Changes (7,562) (4,898) (2,664) Balances at December 31, 2024 323,256 304,327 18,929 Pension Expense, Deferred Outflows of Resources, and Deferred Inflows of Resources Related to Pensions For the year ended April 30, 2025, the Village recognized pension expense of $3,828,164 for the regular plan, and the SLEP plan recognized pension expense of $8,786. At April 30, 2025, the Village reported deferred outflows or resources and deferred inflows of resources related to pensions from the following sources: 86  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Notes to the Financial Statements April 30, 2025 NOTE 4 - OTHER INFORMATION - Continued EMPLOYEE RETIREMENT SYSTEM - DEFINED BENEFIT PENSION PLANS - Continued Illinois Municipal Retirement Fund (IMRF) - Continued Pension Expense, Deferred Outflows of Resources, and Deferred Inflows of Resources Related to Pensions - Continued Regular SLEP Deferred Deferred Deferred Deferred Outflows of Inflows of Outflows of Inflows of Resources Resources Resources Resources Totals Difference Between Expected and Actual Experience $ 1,199,637 (106,611) — — 1,093,026 Change in Assumptions — (30,497) — — (30,497) Net Difference Between Projected and Actual Earnings on Pension Plan Investments 3,420,392 — 8,418 — 3,428,810 Total Expense to be Recognized in Future Periods 4,620,029 (137,108) 8,418 — 4,491,339 Contributions Subsequent to Measurement Date 417,259 — 448 — 417,707 Total Deferred Amounts Related to IMRF 5,037,288 (137,108) 8,866 — 4,909,046 $417,259 reported as deferred outflows of resources related to pensions resulting from employer contributions subsequent to the measurement date and will be recognized as a reduction of the net pension liability in the reporting year ended April 30, 2026. 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: Fiscal Net Deferred (Outflows/(Inflows) of Resources Year Regular SLEP Totals 2026 $ 2,488,423 3,962 2,492,385 2027 4,727,122 12,301 4,739,423 2028 (1,895,686) (5,409) (1,901,095) 2029 (836,938) (2,436) (839,374) 2030 — — — Thereafter — — — Totals 4,482,921 8,418 4,491,339 87  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Notes to the Financial Statements April 30, 2025 NOTE 4 - OTHER INFORMATION - Continued EMPLOYEE RETIREMENT SYSTEM - DEFINED BENEFIT PENSION PLANS - Continued Police Pension Plan Plan Descriptions Plan Administration. The Police Pension Plan is a single-employer defined benefit pension plan that covers all sworn police personnel. The defined benefits and employee and minimum employer contribution levels are governed by Illinois Compiled Statutes (40 ILCS 5/3-1) and may be amended only by the Illinois legislature. The Village accounts for the Fund as a pension trust fund. The Fund is governed by a five-member pension board. Two members of the Board are appointed by the Village President, one member is elected by pension beneficiaries and two members are elected by active police employees. Plan Membership. At April 30, 2025, the measurement date, membership consisted of the following: Inactive Plan Members Currently Receiving Benefits 139 Inactive Plan Members Entitled to but not yet Receiving Benefits 23 Active Plan Members 108 Total 270 Benefits Provided. The following is a summary of the Police Pension Plan as provided for in Illinois State Statutes. The Police Pension Plan provides retirement benefits through two tiers of benefits as well as death and disability benefits. Covered employees hired before January 1, 2011 (Tier 1), attaining the age of 50 or older with 20 or more years of creditable service are entitled to receive an annual retirement benefit of ½ of the salary attached to the rank held on the last day of service, or for one year prior to the last day, whichever is greater. The annual benefit shall be increased by 2.5 percent of such salary for each additional year of service over 20 years up to 30 years, to a maximum of 75 percent of such salary. Employees with at least eight years but less than 20 years of credited service may retire at or after age 60 and receive a reduced benefit. The monthly benefit of a police officer who retired with 20 or more years of service after January 1, 1977 shall be increased annually, following the first anniversary date of retirement and be paid upon reaching the age of at least 55 years, by 3 percent of the original pension and 3 percent compounded annually thereafter. Covered employees hired on or after January 1, 2011 (Tier 2), attaining the age of 55 or older with 10 or more years of creditable service are entitled to receive an annual retirement benefit equal to the average monthly salary obtained by dividing the total salary of the police officer during the 48 consecutive months of service within the last 60 months of service in which the total salary was the highest by the number of months of service in that period. Police officer salary for the pension purposes is capped at $106,800, plus the lesser of ½ of the annual change in the Consumer Price Index or 3 percent compounded. The annual benefit shall be increased by 2.5 percent of such a salary for each additional year of service over 20 years up to 30 years to a maximum of 75 percent of such salary. Employees with at least 10 years may retire at or after age 50 and receive a reduced benefit (i.e., ½ percent for each month under 55). The monthly benefit of a Tier 2 police officer shall be increased annually at age 60 on the January 1st after the police officer retires, or the first anniversary of the pension starting date, whichever is later. Noncompounding increases occur annually, each January thereafter. The increase is the lesser of 3 percent or ½ of the change in the Consumer Price Index for the proceeding calendar year. 88  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Notes to the Financial Statements April 30, 2025 NOTE 4 - OTHER INFORMATION - Continued EMPLOYEE RETIREMENT SYSTEM - DEFINED BENEFIT PENSION PLANS - Continued Police Pension Plan - Continued Plan Descriptions - Continued Contributions. Covered employees are required to contribute 9.91% of their base salary to the Police Pension Plan. If an employee leaves covered employment with less than 20 years of service, accumulated employee contributions may be refunded without accumulated interest. The Village is required to contribute the remaining amounts necessary to finance the plan and the administrative costs as actuarially determined by an enrolled actuary. However, effective January 1, 2011, ILCS requires the Village to contribute a minimum amount annually calculated using the projected unit credit actuarial cost method that will result in the funding of 90% of the past service cost by the year 2040. For the year-ended April 30, 2025, the Village’s contribution was 21.82% of covered payroll. Concentrations. At year end, the Pension Plan does not have any investments over 5 percent of net plan position available for retirement benefits (other than investments issued or explicitly guaranteed by the U.S. government and investments in mutual funds, external investment pools, and other pooled investments). Actuarial Assumptions The total pension liability was determined by an actuarial valuation performed, as of April 30, 2025, using the following actuarial methods and assumptions: Actuarial Cost Method Entry Age Normal Asset Valuation Method Fair Value Actuarial Assumptions Interest Rate 6.75% Salary Increases Graded by Years of Service Cost of Living Adjustments 3.50% Inflation 2.50% Active morality rates were based on PubS-2010 base rates projected generationally with Scale MP2021. Discount Rate The discount rate used to measure the total pension liability was 6.75%, the same as the prior valuation. The projection of cash flows used to determine the discount rate assumed that member contributions will be made at the current contribution rate and that Village contributions will be made at rates equal to the difference between the actuarially determined contribution rates and the member rate. Based on those assumptions, the Fund’s fiduciary net position was projected to be available to make all project future benefit payments of current plan members. Therefore, the long-term expected rate of return on pension plan investments was applied to all period of projected benefit payments to determine the total pension liability. 89  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Notes to the Financial Statements April 30, 2025 NOTE 4 - OTHER INFORMATION - Continued EMPLOYEE RETIREMENT SYSTEM - DEFINED BENEFIT PENSION PLANS - Continued Police Pension Plan - Continued Discount Rate Sensitivity The following is a sensitive analysis of the net pension liability to changes in the discount rate. The table below presents the net pension liability of the Village calculated using the discount rate as well as what the Village’s net pension liability would be if it were calculated using a discount rate that is one percentage point lower or one percentage point higher than the current rate: Current 1% Decrease Discount Rate 1% Increase (5.75%) (6.75%) (7.75%) Net Pension Liability $ 62,320,292 33,807,932 10,528,665 Changes in the Liability Total Pension Plan Fiduciary Net Pension Liability Net Position Liability (A) (B) (A) - (B) Balances at April 30, 2024 $ 200,865,197 164,651,897 36,213,300 Changes for the Year: Service Cost 2,843,947 — 2,843,947 Interest on the Total Pension Liability 13,157,086 — 13,157,086 Changes of Benefit Terms — — — Difference Between Expected and Actual Experience of the Total Pension Liability 2,031,528 — 2,031,528 Changes of Assumptions (611,339) — (611,339) Contributions - Employer — 2,813,141 (2,813,141) Contributions - Employees — 1,259,535 (1,259,535) Net Investment Income — 15,810,786 (15,810,786) Benefit Payments, Including Refunds of Employee Contributions (10,978,591) (10,978,591) — Administration — (56,872) 56,872 Net Changes 6,442,631 8,847,999 (2,405,368) Balances at April 30, 2025 207,307,828 173,499,896 33,807,932 90  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Notes to the Financial Statements April 30, 2025 NOTE 4 - OTHER INFORMATION - Continued EMPLOYEE RETIREMENT SYSTEM - DEFINED BENEFIT PENSION PLANS - Continued Police Pension Plan - Continued Pension Expense, Deferred Outflows of Resources, and Deferred Inflows of Resources Related to Pensions For the year ended April 30, 2025, the Village recognized pension expense of $8,339,591. At April 30, 2025, the Village reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources: Deferred Deferred Outflows of Inflows of Resources Resources Totals Difference Between Expected and Actual Experience $ 5,395,641 — 5,395,641 Change in Assumptions 3,179,571 (490,712) 2,688,859 Net Difference Between Projected and Actual Earnings on Pension Plan Investments 155,262 — 155,262 Total Deferred Amounts Related to Police Pension 8,730,474 (490,712) 8,239,762 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: Net Deferred Outflows/ Fiscal (Inflows) Year of Resources 2026 $ 8,185,339 2027 1,295,987 2028 (789,436) 2029 (471,182) 2030 19,054 Thereafter — Total 8,239,762 91  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Notes to the Financial Statements April 30, 2025 NOTE 4 - OTHER INFORMATION - Continued EMPLOYEE RETIREMENT SYSTEM - DEFINED BENEFIT PENSION PLANS - Continued Firefighters’ Pension Plan Plan Descriptions Plan Administration. The Firefighters’ Pension Plan is a single-employer defined benefit pension plan that covers all sworn firefighter personnel. The defined benefits and employee and minimum employer contribution levels are governed by Illinois Compiled Statutes (40 ILCS 5/4-1) and may be amended only by the Illinois legislature. The Village accounts for the Fund as a pension trust fund. The Fund is governed by a five-member pension board. Two members of the Board are appointed by the Village President, one member is elected by pension beneficiaries and two members are elected by active fire employees. Plan Membership. At April 30, 2025, the measurement date, membership consisted of the following: Inactive Plan Members Currently Receiving Benefits 172 Inactive Plan Members Entitled to but not yet Receiving Benefits 9 Active Plan Members 112 Total 293 Benefits Provided. The following is a summary of the Firefighters’ Pension Plan as provided for in Illinois State Statutes. The Firefighters’ Pension Plan provides retirement benefits through two tiers of benefits as well as death and disability benefits. Covered employees hired before January 1, 2011 (Tier 1), attaining the age of 50 or older with 20 or more years of creditable service are entitled to receive an annual retirement benefit of ½ of the salary attached to the rank held on the last day of service, or for one year prior to the last day, whichever is greater. The annual benefit shall be increased by 2.5 percent of such salary for each additional year of service over 20 years up to 30 years, to a maximum of 75 percent of such salary. Employees with at least eight years but less than 20 years of credited service may retire at or after age 60 and receive a reduced benefit. The monthly benefit of a firefighter who retired with 20 or more years of service after January 1, 1977 shall be increased annually, following the first anniversary date of retirement and be paid upon reaching the age of at least 55 years, by 3 percent of the original pension and 3percent compounded annually thereafter. Covered employees hired on or after January 1, 2011 (Tier 2), attaining the age of 55 or older with 10 or more years of creditable service are entitled to receive an annual retirement benefit equal to the average monthly salary obtained by dividing the total salary of the firefighter during the 48 consecutive months of service within the last 60 months of service in which the total salary was the highest by the number of months of service in that period. Firefighters’ salary for the pension purposes is capped at $106,800, plus the lesser of ½ of the annual change in the Consumer Price Index or 3 percent compounded. The annual benefit shall be increased by 2.5 percent of such a salary for each additional year of service over 20 years up to 30 years to a maximum of 75 percent of such salary. Employees with at least 10 years may retire at or after age 50 and receive a reduced benefit (i.e., ½ percent for each month under 55). The monthly benefit of a Tier 2 firefighter shall be increased annually at age 60 on the January 1st after the firefighter retires, or the first anniversary of the pension starting date, whichever is later. Noncompounding increases occur annually, each January thereafter. The increase is the lesser of 3 percent or ½ of the change in the Consumer Price Index for the proceeding calendar year. 92  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Notes to the Financial Statements April 30, 2025 NOTE 4 - OTHER INFORMATION - Continued EMPLOYEE RETIREMENT SYSTEM - DEFINED BENEFIT PENSION PLANS - Continued Firefighters’ Pension Plan - Continued Plan Descriptions - Continued Contributions. Covered employees are required to contribute 9.455% of their base salary to the Firefighters’ Pension Plan. If an employee leaves covered employment with less than 20 years of service, accumulated employee contributions may be refunded without accumulated interest. The Village is required to contribute the remaining amounts necessary to finance the plan and the administrative costs as actuarially determined by an enrolled actuary. However, effective January 1, 2011, ILCS requires the Village to contribute a minimum amount annually calculated using the projected unit credit actuarial cost method that will result in the funding of 90% of the past service cost by the year 2040. For the year-ended April 30, 2025, the Village’s contribution was 25.02% of covered payroll. Concentrations. At year end, the Pension Plan does not have any investments over 5 percent of net plan position available for retirement benefits (other than investments issued or explicitly guaranteed by the U.S. government and investments in mutual funds, external investment pools, and other pooled investments). Actuarial Assumptions The total pension liability was determined by an actuarial valuation performed, as of April 30, 2025, using the following actuarial methods and assumptions: Actuarial Cost Method Entry Age Normal Asset Valuation Method Fair Value Actuarial Assumptions Interest Rate 6.75% Salary Increases Graded by Years of Service Cost of Living Adjustments 3.50% Inflation 2.50% Active morality rates were based on PubS-2010 base rates projected generationally with Scale MP2021. Discount Rate The discount rate used to measure the total pension liability was 6.75%, the same as the prior valuation. The projection of cash flows used to determine the discount rate assumed that member contributions will be made at the current contribution rate and that Village contributions will be made at rates equal to the difference between the actuarially determined contribution rates and the member rate. Based on those assumptions, the Fund’s fiduciary net position was projected to be available to make all project future benefit payments of current plan members. Therefore, the long-term expected rate of return on pension plan investments was applied to all period of projected benefit payments to determine the total pension liability. 93  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Notes to the Financial Statements April 30, 2025 NOTE 4 - OTHER INFORMATION - Continued EMPLOYEE RETIREMENT SYSTEM - DEFINED BENEFIT PENSION PLANS - Continued Firefighters’ Pension Plan - Continued Discount Rate Sensitivity The following is a sensitive analysis of the net pension liability to changes in the discount rate. The table below presents the net pension liability of the Village calculated using the discount rate as well as what the Village’s net pension liability would be if it were calculated using a discount rate that is one percentage point lower or one percentage point higher than the current rate: Current 1% Decrease Discount Rate 1% Increase (5.75%) (6.75%) (7.75%) Net Pension Liability $ 59,538,258 30,747,600 7,034,540 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 $ 215,840,242 179,595,647 36,244,595 Changes for the Year: Service Cost 2,959,793 — 2,959,793 Interest on the Total Pension Liability 14,131,801 — 14,131,801 Changes of Benefit Terms — — — Difference Between Expected and Actual Experience of the Total Pension Liability (268,514) — (268,514) Changes of Assumptions 773,141 — 773,141 Contributions - Employer — 3,300,806 (3,300,806) Contributions - Employees — 1,258,400 (1,258,400) Net Investment Income — 18,634,807 (18,634,807) Benefit Payments, Including Refunds of Employee Contributions (11,964,209) (11,964,209) — Administration — (100,797) 100,797 Net Changes 5,632,012 11,129,007 (5,496,995) Balances at April 30, 2025 221,472,254 190,724,654 30,747,600 94  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Notes to the Financial Statements April 30, 2025 NOTE 4 - OTHER INFORMATION - Continued EMPLOYEE RETIREMENT SYSTEM - DEFINED BENEFIT PENSION PLANS - Continued Firefighters’ Pension Plan - Continued Pension Expense, Deferred Outflows of Resources, and Deferred Inflows of Resources Related to Pensions For the year ended April 30, 2025, the Village recognized pension expense of $9,711,036. At April 30, 2025, the Village reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources: Deferred Deferred Outflows of Inflows of Resources Resources Totals Difference Between Expected and Actual Experience $ 3,277,880 (250,147) 3,027,733 Change in Assumptions 4,473,170 (99,386) 4,373,784 Net Difference Between Projected and Actual Earnings on Pension Plan Investments — (2,430,448) (2,430,448) Total Deferred Amounts Related to Firefighters' Pension 7,751,050 (2,779,981) 4,971,069 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: Net Deferred Outflows/ Fiscal (Inflows) Year of Resources 2026 $ 7,801,741 2027 368,391 2028 (1,951,468) 2029 (1,253,302) 2030 5,707 Thereafter — Total 4,971,069 95  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Notes to the Financial Statements April 30, 2025 NOTE 4 - OTHER INFORMATION - Continued OTHER POST-EMPLOYMENT BENEFITS General Information about the OPEB Plan Plan Description. The Village’s defined benefit OPEB plan, Retiree Benefits Plan (RBP), provides OPEB for all permanent full-time general and public safety employees of the Village. RBP is a single-employer defined benefit OPEB plan administered by the Village. Article 11 of the State Compiled Statutes grants the authority to establish and amend the benefit terms and financing requirements to the Village Board. No assets are accumulated in a trust that meets the criteria in paragraph 4 of GASB Statement 75. Benefits Provided. Eligible retirees may continue coverage into retirement on the Village plan on a pay-all basis. Coverage is also available for eligible dependents on a pay-all basis. Coverage can continue when Medicare eligible. Coverage for dependents can continue upon the death of the retiree given that contributions continue. Police Officers and Firefighters that suffer a catastrophic injury or are killed in the line of duty may receive 100% Village paid coverage for the employee, their spouse, and each dependent child under the Public Safety Employee Benefits Act. The Village will cover 100% of the single or family HMO premium until the employee turns 65. The employee may elect the PPO plan, but must pay the cost difference with the HMO Plan. Plan Membership. As of April 30, 2025, the measurement date, the following employees were covered by the benefit terms: Inactive Plan Members Currently Receiving Benefits 56 Inactive Plan Members Entitled to but not yet Receiving Benefits — Active Plan Members 452 Total 508 Total OPEB Liability The Village’s total OPEB liability was measured as of April 30, 2025, and was determined by an actuarial valuation as of that date. Actuarial Assumptions and Other Inputs. The total OPEB liability in the April 30, 2025 actuarial valuation was determined using the following actuarial assumptions and other inputs, applied to all periods included in the measurement, unless otherwise specified: 96  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Notes to the Financial Statements April 30, 2025 NOTE 4 - OTHER INFORMATION - Continued OTHER POST-EMPLOYMENT BENEFITS - Continued Total OPEB Liability - Continued Actuarial Assumptions and Other Inputs - Continued. Inflation 3.00% Salary Increases 4.00% Discount Rate 4.42% Healthcare Cost Trend Rates Initial PPO - 4.10%, Ultimate PPO - 4.50%; Initial HMO - 4.10%, Ultimate HMO - Ultimate HMO 4.50% Retirees' Share of Benefit-Related Costs 100% of projected health insurance premiums for retirees. The discount rate was based on the S&P Municipal Bond 20-Year High-Grade Rate Index as of April 30, 2024. Mortality rates were based on the rates from the December 31, 2023 IMRF Actuarial Valuation Report for IMRF Employees and Retirees; PubS.H-2010 Mortality Table - Safety with Mortality Improvement using Scale MP-2020 for Firefighter and Police Employees and Retirees. Change in the Total OPEB Liability Total OPEB Liability Balance at April 30, 2024 $ 9,739,310 Changes for the Year: Service Cost 159,597 Interest on the Total OPEB Liability 412,189 Changes of Benefit Terms — Difference Between Expected and Actual Experience — Changes of Assumptions or Other Inputs (145,017) Benefit Payments (827,515) Other Changes — Net Changes (400,746) Balance at April 30, 2025 9,338,564 97  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Notes to the Financial Statements April 30, 2025 NOTE 4 - OTHER INFORMATION - Continued OTHER POST-EMPLOYMENT BENEFITS - Continued Sensitivity of the Total OPEB Liability to Changes in the Discount Rate The discount rate used to measure the total pension liability was 4.42%, the same as the prior valuation. The following presents the total OPEB liability, calculated using the discount rate, as well as what the total OPEB liability would be if it were calculated using a discount rate that is one percentage point lower or one percentage point higher: Current 1% Decrease Discount Rate 1% Increase (3.42%) (4.42%) (5.42%) Total OPEB Liability $ 8,751,508 9,338,564 9,989,140 Sensitivity of the Total OPEB Liability to Changes in the Healthcare Cost Trend Rates The following presents the total OPEB liability, calculated using a variable Healthcare Trend Rate, as well as what the total OPEB liability would be if it were calculated using a Healthcare Trend Rate that is one percentage point lower or one percentage point higher: Healthcare Cost Trend 1% Decrease Rates 1% Increase (Varies) (Varies) (Varies) Total OPEB Liability $ 10,096,940 9,338,564 8,670,318 98  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Notes to the Financial Statements April 30, 2025 NOTE 4 - OTHER INFORMATION - Continued OTHER POST-EMPLOYMENT BENEFITS - Continued OPEB Expense and Deferred Outflows of Resources and Deferred Inflows of Resources Related to OPEB For the year ended April 30, 2025, the Village recognized OPEB expense of $900,978. At April 30, 2025, the Village 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 Totals Difference Between Expected and Actual Experience $ 2,106,583 (456,388) 1,650,195 Change in Assumptions and Other Inputs 1,387,871 (1,635,336) (247,465) Net Difference Between Projected and Actual Earnings — — — Total Deferred Amounts Related to OPEB 3,494,454 (2,091,724) 1,402,730 Amounts reported as deferred outflows of resources and deferred inflows of resources related to OPEB will be recognized in OPEB expense as follows: Net Deferred Outflows/ Fiscal (Inflows) Year of Resources 2026 $ 329,192 2027 334,553 2028 311,378 2029 176,988 2030 270,956 Thereafter (20,337) Totals 1,402,730 99  Return to Agenda REQUIRED SUPPLEMENTARY INFORMATION Required supplementary information includes financial information and disclosures that are required by the GASB but are not considered a part of the basic financial statements. Such information includes: • Schedule Employer Contributions Illinois Municipal Retirement Fund - Regular Plan - Last Ten Fiscal Years Illinois Municipal Retirement Fund - SLEP - Last Ten Fiscal Years Police Pension Fund - Last Ten Fiscal Years Firefighters' Pension Fund - Last Ten Fiscal Years • Schedule of Changes in the Employer's Net Pension Liability/(Asset) Illinois Municipal Retirement Fund - Regular Plan - Last Ten Fiscal Years Illinois Municipal Retirement Fund - SLEP - Last Ten Fiscal Years Police Pension Fund - Last Ten Fiscal Years Firefighters' Pension Fund - Last Ten Fiscal Years • Schedule of Investment Returns Police Pension Fund - Last Ten Fiscal Years Firefighters' Pension Fund - Last Ten Fiscal Years • Schedule of Changes in the Employer's Total OPEB Liability Retiree Benefit Plan • Budgetary Comparison Schedules General Fund Science and Technology TIF - Special Revenue Fund Economic Development - Special Revenue Fund Notes to the Required Supplementary Information Budgetary Information - Budgets are adopted on a basis consistent with generally accepted accounting principles. 100  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Illinois Municipal Retirement Fund - Regular Plan Schedule of Employer Contributions - Last Ten Fiscal Years April 30, 2025 Contributions in Relation to Actuarially the Actuarially Contribution Contributions as Fiscal Determined Determined Excess/ Covered a Percentage of Year Contribution Contribution (Deficiency) Payroll Covered Payroll 4/30/16 $ 1,788,638 $ 1,864,641 $ 76,003 $ 16,439,690 11.34% 4/30/17 1,907,516 1,947,624 40,108 17,420,608 11.18% 4/30/18 1,830,787 1,843,543 12,756 17,326,532 10.64% 4/30/19 1,971,131 1,975,933 4,802 17,610,811 11.22% 4/30/20 1,505,391 1,521,459 16,068 17,452,334 8.72% 4/30/21 1,719,620 1,724,446 4,826 17,299,999 9.97% 4/30/22 1,850,162 1,850,162 — 18,067,321 10.24% 4/30/23 1,205,265 1,205,265 — 18,973,912 6.35% 4/30/24 951,898 951,898 — 21,203,836 4.49% 4/30/25 1,043,639 1,043,639 — 20,278,667 5.15% Notes to the Required Supplementary Information: Actuarial Cost Method Aggregate Entry Age Normal Amortization Method Level % Pay (Closed) Remaining Amortization Period 19 Years Asset Valuation Method 5-Year Smoothed Fair Value 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 unadjusted) tables, and future mortality improvements 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. 101  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Illinois Municipal Retirement Fund - SLEP Plan Schedule of Employer Contributions - Last Ten Fiscal Years April 30, 2025 Contributions in Relation to Actuarially the Actuarially Contribution Contributions as Fiscal Determined Determined Excess/ Covered a Percentage of Year Contribution Contribution (Deficiency) Payroll Covered Payroll 4/30/16 $ — $ 19,120 $ 19,120 $ — 0.00% 4/30/17 — 18,721 18,721 — 0.00% 4/30/18 — 14,100 14,100 — 0.00% 4/30/19 — 6,616 6,616 — 0.00% 4/30/20 — 4,494 4,494 — 0.00% 4/30/21 — 5,200 5,200 — 0.00% 4/30/22 — 3,064 3,064 — 0.00% 4/30/23 — 1,516 1,516 — 0.00% 4/30/24 — 584 584 — 0.00% 4/30/25 — 1,248 1,248 — 0.00% Notes to the Required Supplementary Information: Actuarial Cost Method Aggregate Entry Age Normal Amortization Method Level % Pay (Closed) Remaining Amortization Period 19 Years Asset Valuation Method 5-Year Smoothed Fair Value 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 unadjusted) tables, and future mortality improvements 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. 102  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Police Pension Fund Schedule of Employer Contributions - Last Ten Fiscal Years April 30, 2025 Contributions in Relation to Actuarially the Actuarially Contribution Contributions as Fiscal Determined Determined Excess/ Covered a Percentage of Year Contribution Contribution (Deficiency) Payroll Covered Payroll 4/30/16 $ 2,610,813 $ 2,208,070 $ (402,743) $ 10,763,550 20.51% 4/30/17 3,022,210 3,424,615 402,405 11,415,927 30.00% 4/30/18 3,606,686 3,571,063 (35,623) 11,481,147 31.10% 4/30/19 3,772,291 3,876,355 104,064 11,618,950 33.36% 4/30/20 4,047,855 4,051,112 3,257 11,446,667 35.39% 4/30/21 4,274,603 4,214,276 (60,327) 11,434,191 36.86% 4/30/22 4,274,068 58,128,671 53,854,603 11,903,054 488.35% 4/30/23 5,567,831 2,449,964 (3,117,867) 12,365,832 19.81% 4/30/24 1,700,117 2,092,166 392,049 12,767,722 16.39% 4/30/25 2,095,255 2,813,141 717,886 12,891,817 21.82% Notes to the Required Supplementary Information: Actuarial Cost Method Entry Age Normal Amortization Method Level % Pay (Closed) Remaining Amortization Period 16 Years Asset Valuation Method 5-Year Smoothed Fair Value Inflation 2.50% Salary Increases 3.50% Investment Rate of Return 6.750% Retirement Age Graded by age (20.00% at 50 to 100% at age 65) Mortality PubS-2010 base rates projected generationally with Scale MP 2021. 103  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Firefighters' Pension Fund Schedule of Employer Contributions - Last Ten Fiscal Years April 30, 2025 Contributions in Relation to Actuarially the Actuarially Contribution Contributions as Fiscal Determined Determined Excess/ Covered a Percentage of Year Contribution Contribution (Deficiency) Payroll Covered Payroll 4/30/16 $ 3,723,798 $ 3,595,244 $ (128,554) $ 10,034,519 35.83% 4/30/17 4,005,623 4,205,553 199,930 10,800,181 38.94% 4/30/18 4,845,181 4,825,390 (19,791) 11,014,242 43.81% 4/30/19 5,194,285 5,353,020 158,735 10,562,751 50.68% 4/30/20 5,943,878 5,952,151 8,273 11,211,425 53.09% 4/30/21 6,317,098 6,199,883 (117,215) 11,208,747 55.31% 4/30/22 6,718,955 91,394,672 84,675,717 11,393,607 802.16% 4/30/23 8,306,733 4,808,718 (3,498,015) 12,000,599 40.07% 4/30/24 1,938,747 2,453,506 514,759 12,390,618 19.80% 4/30/25 2,571,830 3,300,806 728,976 13,193,572 25.02% Notes to the Required Supplementary Information: Actuarial Cost Method Entry Age Normal Amortization Method Level % Pay (Closed) Remaining Amortization Period 15 Years Asset Valuation Method 5-Year Smoothed Fair Value Inflation 2.50% Salary Increases 3.50% Investment Rate of Return 6.750% Retirement Age Graded by age (12.00% at 50 to 100% at age 65) Mortality PubS-2010 base rates projected generationally with Scale MP2021. 104  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Illinois Municipal Retirement Fund Schedule of Changes in the Employer's Net Pension Liability/(Asset) April 30, 2025 See Following Page 105  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Illinois Municipal Retirement Fund - Regular Plan Schedule of Changes in the Employer's Net Pension Liability/(Asset) - Last Ten Fiscal Years April 30, 2025 12/31/15 12/31/16 12/31/17 Total Pension Liability Service Cost $ 1,758,064 1,777,979 1,850,146 Interest 7,541,216 7,887,814 8,409,838 Changes in Benefit Terms — — — Differences Between Expected and Actual Experience 217,914 2,894,539 (1,721,825) Change of Assumptions 249,204 (264,660) (3,619,892) Benefit Payments, Including Refunds of Member Contributions (4,961,883) (5,430,178) (5,684,849) Net Change in Total Pension Liability 4,804,515 6,865,494 (766,582) Total Pension Liability - Beginning 102,151,451 106,955,966 113,821,460 Total Pension Liability - Ending 106,955,966 113,821,460 113,054,878 Plan Fiduciary Net Position Contributions - Employer $ 1,864,641 1,947,624 1,843,543 Contributions - Members 746,037 809,421 779,591 Net Investment Income 488,536 6,547,182 18,201,162 Benefit Payments, Including Refunds of Member Contributions (4,961,883) (5,430,178) (5,684,849) Other (Net Transfer) (424,646) 1,106,127 (2,075,476) Net Change in Plan Fiduciary Net Position (2,287,315) 4,980,176 13,063,971 Plan Net Position - Beginning 98,882,838 96,595,523 101,575,699 Plan Net Position - Ending 96,595,523 101,575,699 114,639,670 Employer's Net Pension Liability/(Asset) $ 10,360,443 12,245,761 (1,584,792) Plan Fiduciary Net Position as a Percentage of the Total Pension Liability 90.31% 89.24% 101.40% Covered Payroll $ 16,439,690 17,420,608 17,326,532 Employer's Net Pension Liability/(Asset) as a Percentage of Covered Payroll 63.02% 70.29% (9.15%) Changes of Assumptions. Changes in assumptions related to the discount rate were made in 2015 through 2018 and 2020. Changes in assumptions related to the demographics were made in 2017 and 2023. 106  Return to Agenda 12/31/18 12/31/19 12/31/20 12/31/21 12/31/22 12/31/23 12/31/24 1,679,572 1,837,655 1,755,827 1,651,385 1,707,607 1,875,609 1,827,363 8,157,227 8,617,588 8,541,198 8,785,700 8,506,651 10,573,786 10,297,227 — — — — — — — 1,387,314 (21,314) 174,358 (948,481) 1,937,580 2,193,112 (155,071) 3,212,915 — (1,001,993) — — — — (6,058,966) (6,965,554) (6,781,773) (6,900,040) (7,508,895) (8,378,870) (8,474,755) 8,378,062 3,468,375 2,687,617 2,588,564 4,642,943 6,263,637 3,494,764 113,054,878 121,432,940 124,901,315 127,588,932 130,177,496 134,820,439 141,084,076 121,432,940 124,901,315 127,588,932 130,177,496 134,820,439 141,084,076 144,578,840 1,975,933 1,409,856 1,794,692 1,724,446 1,411,114 903,441 1,024,001 828,176 792,606 791,835 778,501 864,990 937,653 943,591 (6,359,110) 20,027,513 17,167,543 22,475,259 (19,953,012) 15,113,019 14,317,547 (6,058,966) (6,965,554) (6,781,773) (6,900,040) (7,508,895) (8,378,870) (8,474,755) 1,880,138 203,596 32,316 (1,132,586) (308,904) 3,372,565 (1,817,104) (7,733,829) 15,468,017 13,004,613 16,945,580 (25,494,707) 11,947,808 5,993,280 114,639,670 106,905,841 122,373,858 135,378,471 152,324,051 126,829,344 138,777,152 106,905,841 122,373,858 135,378,471 152,324,051 126,829,344 138,777,152 144,770,432 14,527,099 2,527,457 (7,789,539) (22,146,555) 7,991,095 2,306,924 (191,592) 88.04% 97.98% 106.11% 117.01% 94.07% 98.36% 100.13% 17,610,811 17,579,696 17,272,909 17,299,999 18,682,656 20,766,518 19,911,242 82.49% 14.38% (45.10%) (128.01%) 42.77% 11.11% (0.96%) 107  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Illinois Municipal Retirement Fund - SLEP Plan Schedule of Changes in the Employer's Net Pension Liability/(Asset) - Last Ten Fiscal Years April 30, 2025 12/31/15 12/31/16 12/31/17 Total Pension Liability Service Cost $ — — — Interest 50,283 50,146 51,140 Changes in Benefit Terms — — — Differences Between Expected and Actual Experience 12,645 13,365 13,709 Change of Assumptions (4,094) (25,545) (28,100) Benefit Payments, Including Refunds of Member Contributions (67,247) (68,708) (70,113) Net Change in Total Pension Liability (8,413) (30,742) (33,364) Total Pension Liability - Beginning 756,077 747,664 716,922 Total Pension Liability - Ending 747,664 716,922 683,558 Plan Fiduciary Net Position Contributions - Employer $ 19,120 18,721 14,100 Contributions - Members — — — Net Investment Income 2,906 42,411 125,095 Benefit Payments, Including Refunds of Member Contributions (67,247) (68,708) (70,113) Other (Net Transfer) 57,397 11,540 (18,351) Net Change in Plan Fiduciary Net Position 12,176 3,964 50,731 Plan Net Position - Beginning 605,268 617,444 621,408 Plan Net Position - Ending 617,444 621,408 672,139 Employer's Net Pension Liability/(Asset) $ 130,220 95,514 11,419 Plan Fiduciary Net Position as a Percentage of the Total Pension Liability 82.58% 86.68% 98.33% Covered Payroll $ — — — Employer's Net Pension Liability/(Asset) as a Percentage of Covered Payroll 0.00% 0.00% 0.00% Changes of Assumptions. Changes in assumptions related to the discount rate were made in 2015 through 2018 and 2020. Changes in assumptions related to the demographics were made in 2017 and 2023. 108  Return to Agenda 12/31/18 12/31/19 12/31/20 12/31/21 12/31/22 12/31/23 12/31/24 — — — — — — — 48,582 48,329 24,783 23,964 23,522 23,029 22,703 — — — — — — — 15,433 (333,619) 9,353 9,126 9,947 10,890 5,091 11,305 — (7,308) — — (334) — (71,585) (41,367) (37,602) (38,654) (39,712) (40,822) (35,356) 3,735 (326,657) (10,774) (5,564) (6,243) (7,237) (7,562) 683,558 687,293 360,636 349,862 344,298 338,055 330,818 687,293 360,636 349,862 344,298 338,055 330,818 323,256 6,616 3,723 6,035 3,529 2,141 272 — — — — — — — — (54,042) 125,304 52,283 66,191 (61,409) 35,611 33,213 (71,585) (41,367) (37,602) (38,654) (39,712) (40,822) (35,356) 25,707 (336,501) 1,592 6,103 7,844 15,829 (2,755) (93,304) (248,841) 22,308 37,169 (91,136) 10,890 (4,898) 672,139 578,835 329,994 352,302 389,471 298,335 309,225 578,835 329,994 352,302 389,471 298,335 309,225 304,327 108,458 30,642 (2,440) (45,173) 39,720 21,593 18,929 84.22% 91.50% 100.70% 113.12% 88.25% 93.47% 94.14% — — — — — — — 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 109  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Police Pension Fund Schedule of Changes in the Employer's Net Pension Liability - Last Ten Fiscal Years April 30, 2025 4/30/16 4/30/17 4/30/18 Total Pension Liability Service Cost $ 2,075,970 2,139,562 2,098,467 Interest 9,431,181 10,280,600 10,553,323 Changes in Benefit Terms — — — Differences Between Expected and Actual Experience (3,882,757) 441,101 (2,873,497) Change of Assumptions 9,674,209 (459,902) 4,075,545 Benefit Payments, Including Refunds of Member Contributions (6,721,145) (6,640,570) (7,030,261) Net Change in Total Pension Liability 10,577,458 5,760,791 6,823,577 Total Pension Liability - Beginning 121,250,329 131,827,787 137,588,578 Total Pension Liability - Ending 131,827,787 137,588,578 144,412,155 Plan Fiduciary Net Position Contributions - Employer $ 2,208,070 3,424,615 3,571,063 Contributions - Members 1,059,517 1,127,262 1,132,608 Net Investment Income 234,862 8,816,385 7,202,377 Benefit Payments, Including Refunds of Member Contributions (6,721,145) (6,640,570) (7,030,261) Administrative Expenses (45,297) (47,656) (38,785) Net Change in Plan Fiduciary Net Position (3,263,993) 6,680,036 4,837,002 Plan Net Position - Beginning 84,268,362 81,004,369 87,684,405 Plan Net Position - Ending 81,004,369 87,684,405 92,521,407 Employer's Net Pension Liability $ 50,823,418 49,904,173 51,890,748 Plan Fiduciary Net Position as a Percentage of the Total Pension Liability 61.45% 63.73% 64.07% Covered Payroll $ 10,763,550 11,415,927 11,481,147 Employer's Net Pension Liability as a Percentage of Covered Payroll 472.18% 437.15% 451.96% 110  Return to Agenda 4/30/19 4/30/20 4/30/21 4/30/22 4/30/23 4/30/24 4/30/25 2,154,141 2,208,232 2,260,791 2,261,751 2,540,098 3,076,386 2,843,947 10,711,630 10,882,709 11,287,379 11,772,945 12,242,705 12,550,561 13,161,231 — 627,638 — — — — — (3,699,296) 959,594 2,812,387 1,660,641 2,714,680 3,763,060 2,031,528 3,586,826 (475,924) (724,471) 15,259,324 — 204,763 (611,339) (7,489,119) (8,644,865) (8,890,560) (9,215,707) (9,769,788) (10,175,469) (10,978,591) 5,264,182 5,557,384 6,745,526 21,738,954 7,727,695 9,419,301 6,446,776 144,412,155 149,676,337 155,233,721 161,979,247 183,718,201 191,445,896 200,865,197 149,676,337 155,233,721 161,979,247 183,718,201 191,445,896 200,865,197 207,311,973 3,876,355 4,051,112 4,214,276 58,128,670 2,449,964 2,092,166 2,813,141 1,136,539 1,507,173 1,383,610 1,149,734 1,256,228 1,452,766 1,263,680 5,374,333 534,757 27,632,365 (7,039,241) 3,115,542 14,509,580 15,810,786 (7,489,119) (8,644,865) (8,890,560) (9,215,708) (9,769,788) (10,175,469) (10,978,591) (37,550) (46,258) (81,404) (77,535) (214,618) (52,565) (56,872) 2,860,558 (2,598,081) 24,258,287 42,945,920 (3,162,672) 7,826,478 8,852,144 92,521,407 95,381,965 92,783,884 117,042,171 159,988,091 156,825,419 164,651,897 95,381,965 92,783,884 117,042,171 159,988,091 156,825,419 164,651,897 173,504,041 54,294,372 62,449,837 44,937,076 23,730,110 34,620,477 36,213,300 33,807,932 63.73% 59.77% 72.26% 87.08% 81.92% 81.97% 83.69% 11,618,950 11,446,667 11,434,191 11,903,054 12,365,832 12,767,722 12,891,817 467.29% 545.57% 393.01% 199.36% 279.97% 283.63% 262.24% 111  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Firefighter's Pension Fund Schedule of Changes in the Employer's Net Pension Liability - Last Ten Fiscal Years April 30, 2025 4/30/16 4/30/17 4/30/18 Total Pension Liability Service Cost $ 2,028,756 2,064,252 2,068,938 Interest 9,932,521 11,076,556 11,332,334 Changes in Benefit Terms — — — Differences Between Expected and Actual Experience (1,093,803) 1,584,547 926,000 Change of Assumptions 10,879,544 (926,955) 3,224,225 Benefit Payments, Including Refunds of Member Contributions (7,226,005) (7,667,147) (8,534,095) Net Change in Total Pension Liability 14,521,013 6,131,253 9,017,402 Total Pension Liability - Beginning 127,769,511 142,290,524 148,421,777 Total Pension Liability - Ending 142,290,524 148,421,777 157,439,179 Plan Fiduciary Net Position Contributions - Employer $ 3,595,244 4,205,553 4,825,390 Contributions - Members 931,116 940,662 1,129,162 Net Investment Income (1,093,935) 6,798,104 6,451,114 Benefit Payments, Including Refunds of Member Contributions (7,226,005) (7,667,147) (8,534,095) Administrative Expenses (100,627) (97,168) (84,230) Net Change in Plan Fiduciary Net Position (3,894,207) 4,180,004 3,787,341 Plan Net Position - Beginning 73,348,619 69,454,412 73,634,416 Plan Net Position - Ending 69,454,412 73,634,416 77,421,757 Employer's Net Pension Liability $ 72,836,112 74,787,361 80,017,422 Plan Fiduciary Net Position as a Percentage of the Total Pension Liability 48.81% 49.61% 49.18% Covered Payroll $ 10,034,519 10,800,181 11,014,242 Employer's Net Pension Liability as a Percentage of Covered Payroll 725.86% 692.46% 726.49% 112  Return to Agenda 4/30/19 4/30/20 4/30/21 4/30/22 4/30/23 4/30/24 4/30/25 2,308,862 2,247,764 2,493,353 2,500,322 2,658,621 3,122,463 2,959,793 11,639,543 11,917,260 11,976,399 12,765,938 13,259,585 13,615,428 14,124,555 — 692,521 — — — — — (1,587,143) (3,630,428) 7,900,059 (173,648) 3,900,262 2,864,562 (268,514) 3,529,210 (491,546) (814,769) 19,264,532 — (165,736) 773,141 (9,108,258) (9,758,342) (10,600,276) (11,112,513) (11,236,749) (11,576,213) (11,964,209) 6,782,214 977,229 10,954,766 23,244,631 8,581,719 7,860,504 5,624,766 157,439,179 164,221,393 165,198,622 176,153,388 199,398,019 207,979,738 215,840,242 164,221,393 165,198,622 176,153,388 199,398,019 207,979,738 215,840,242 221,465,008 5,353,020 5,952,151 6,199,883 91,394,672 4,808,718 2,453,506 3,300,806 1,045,361 1,054,806 1,083,670 1,074,042 1,151,811 1,193,747 1,254,443 5,393,337 1,173,445 23,513,164 (7,795,909) 3,832,404 17,399,710 18,634,803 (9,108,258) (9,758,342) (10,600,276) (11,112,513) (11,236,749) (11,576,213) (11,964,209) (89,125) (104,151) (105,743) (91,471) (227,257) (97,550) (104,082) 2,594,335 (1,682,091) 20,090,698 73,468,821 (1,671,073) 9,373,200 11,121,761 77,421,757 80,016,092 78,334,001 98,424,699 171,893,520 170,222,447 179,595,647 80,016,092 78,334,001 98,424,699 171,893,520 170,222,447 179,595,647 190,717,408 84,205,301 86,864,621 77,728,689 27,504,499 37,757,291 36,244,595 30,747,600 48.72% 47.42% 55.87% 86.21% 81.85% 83.21% 83.21% 83.21% 10,562,751 11,211,425 11,208,747 11,393,607 12,000,599 12,390,618 13,193,572 797.19% 774.79% 693.46% 241.40% 314.63% 292.52% 233.05% 113  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Police Pension Fund Schedule of Investment Returns April 30, 2025 Annual Money- Weighted Rate of Return, Net Fiscal of Investment Year Expense 2016 0.28% 2017 11.25% 2018 8.45% 2019 5.96% 2020 0.57% 2021 30.33% 2022 (4.95%) 2023 1.84% 2024 9.54% 2025 11.10% 114  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Firefighters' Pension Fund Schedule of Investment Returns April 30, 2025 Annual Money- Weighted Rate of Return, Net Fiscal of Investment Year Expense 2016 (1.52%) 2017 11.42% 2018 8.69% 2019 6.93% 2020 1.49% 2021 30.69% 2022 (5.60%) 2023 2.21% 2024 14.27% 2025 12.30% 115  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Retiree Benefit Plan Schedule of Changes in the Employer's Total OPEB Liability April 30, 2025 4/30/19 Total OPEB Liability Service Cost $ 188,759 Interest 302,705 Changes in Benefit Terms (374,477) Differences Between Expected and Actual Experience 334,320 Change of Assumptions or Other Inputs (25,396) Benefit Payments (681,538) Other Changes — Net Change in Total OPEB Liability (255,627) Total OPEB Liability - Beginning 8,679,755 Total OPEB Liability - Ending 8,424,128 Covered-Employee Payroll $ 39,050,409 Total OPEB Liability as a Percentage of Covered-Employee Payroll 21.57% Notes: This schedule is intended to show information for ten years. Information for additional years will be displayed as it becomes available. No assets are accumulated in a trust that meets the criteria in paragraph 4 of GASB Statement 75. Changes of Assumptions. There were changes of assumptions related to the discount rate in 2019 to 2025. N/A - Not Available 116  Return to Agenda 4/30/20 4/30/21 4/30/22 4/30/23 4/30/24 4/30/25 150,723 162,604 240,129 167,563 165,124 159,597 258,993 255,634 172,231 297,543 295,402 412,189 — — — — — — — — (768,328) — 2,950,831 — 599,893 668,358 (935,350) (80,269) (419,086) (145,017) (711,533) (675,254) (614,132) (674,357) (776,567) (827,515) 585,030 — — — — — 883,106 411,342 (1,905,450) (289,520) 2,215,704 (400,746) 8,424,128 9,307,234 9,718,576 7,813,126 7,523,606 9,739,310 9,307,234 9,718,576 7,813,126 7,523,606 9,739,310 9,338,564 N/A N/A 41,001,206 42,650,828 47,005,270 N/A N/A N/A 19.06% 17.64% 20.72% N/A 117  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS General Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended April 30, 2025 Original Final Budget Budget Actual Revenues Taxes $ 34,884,672 34,884,672 37,097,907 Intergovernmental 35,154,854 35,154,854 38,863,830 Licenses and Permits 4,046,853 4,046,853 2,951,030 Charges for Services 9,749,994 9,749,994 11,711,456 Fines 2,096,973 2,096,973 2,006,243 Investment Income 2,239,088 2,239,088 3,490,506 Miscellaneous 1,257,102 1,257,102 670,897 Total Revenues 89,429,536 89,429,536 96,791,869 Expenditures General Government 18,972,616 18,972,616 12,317,980 Public Safety 36,199,631 36,199,631 51,078,181 Public Works 13,760,899 13,760,899 16,618,413 Health and Welfare 2,008,199 2,008,199 2,291,013 Total Expenditures 70,941,345 70,941,345 82,305,587 Excess (Deficiency) of Revenues Over (Under) Expenditures 18,488,191 18,488,191 14,486,282 Other Financing Sources (Uses) Disposal of Capital Assets — — 111,058 Transfers In 500,000 500,000 233,364 Transfers Out (10,452,505) (10,452,505) (13,252,505) (9,952,505) (9,952,505) (12,908,083) Net Change in Fund Balance 8,535,686 8,535,686 1,578,199 Fund Balance - Beginning 57,842,164 Fund Balance - Ending 59,420,363 118  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Science and Technology TIF - Special Revenue Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended April 30, 2025 Original Final Budget Budget Actual Revenues Taxes Property Taxes $ 5,100,000 5,100,000 7,044,965 Investment Income — — 45,218 Miscellaneous — — 349,108 Total Revenues 5,100,000 5,100,000 7,439,291 Expenditures General Government 338,844 338,844 961,359 Debt Service Principal Retirement — — 880,000 Interest and Fiscal Charges — — 234,660 Total Expenditures 338,844 338,844 2,076,019 Excess (Deficiency) of Revenues Over (Under) Expenditures 4,761,156 4,761,156 5,363,272 Other Financing (Uses) Transfers Out (2,656,600) (2,656,600) (2,557,993) Net Change in Fund Balance 2,104,556 2,104,556 2,805,279 Fund Balance - Beginning 11,707,656 Fund Balance - Ending 14,512,935 119  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Economic Development - Special Revenue Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended April 30, 2025 Original Final Budget Budget Actual Revenues Taxes Real Estate Transfer Tax $ 1,023,654 1,023,654 1,215,775 Home Rule Tax — — — Investment Income — — 8 Miscellaneous 12,000 12,000 151,648 Total Revenues 1,035,654 1,035,654 1,367,431 Expenditures General Government 540,710 540,710 752,068 Excess (Deficiency) of Revenues Over (Under) Expenditures 494,944 494,944 615,363 Other Financing (Uses) Transfers Out (2,840,000) (2,840,000) (1,994,630) Net Change in Fund Balance (2,345,056) (2,345,056) (1,379,267) Fund Balance - Beginning 5,238,980 Fund Balance - Ending 3,859,713 120  Return to Agenda OTHER SUPPLEMENTARY INFORMATION Other supplementary information includes financial statements and schedules not required by the GASB, nor a part of the basic financial statements, but are presented for purposes of additional analysis. Such statements and schedules include: • Budgetary Comparison Schedules - Major Governmental Funds • Combining Statements - Nonmajor Governmental Funds • Budgetary Comparison Schedules - Nonmajor Governmental Funds • Budgetary Comparison Schedules - Major Enterprise Fund • Budgetary Comparison Schedule - Internal Service Fund • Combining Statements - Pension Trust Funds • Budgetary Comparison Schedules - Pension Trust Funds 121  Return to Agenda INDIVIDUAL FUND DESCRIPTIONS GENERAL FUND The General Fund is used to account for all financial resources except those required to be accounted for in another fund. SPECIAL REVENUE FUNDS Special Revenue Funds are used to account for the proceeds of specific revenue sources (other than fiduciary funds or capital projects funds) that are legally restricted to expenditure for specified purposes. Science and Technology TIF Fund The Science and Technology TIF Fund is used to account for incremental property tax revenues that are restricted for improvements to the area encompassing the former Pfizer pharmaceutical company research and development facilities. Economic Development Fund The Economic Development Fund is used to account for a portion of real estate transfer taxes (66% on an annual basis) and expenditures related to broader economic development efforts throughout the Village. West Dempster TIF Fund The West Dempster TIF Fund is used to account for property tax increment received from the TIF district and expenditures related to the redevelopment or parcels within the district. Motor Fuel Tax Fund The Motor Fuel Tax Fund is used to account for expenditures related to approved motor fuel tax projects and revenue from the state gasoline tax as collected and distributed by the State of Illinois. CTA Parking Lot Fund The CTA Parking Lot Fund is used to account for the operations of the Village’s commuter parking lot. Financing is provided by parking fees. Local Fuel Tax Fund The Local Fuel Tax Fund is used to account for revenue from the local fuel tax ($0.5 per gallon) and expenditures, inclusive of transfers, to fund road resurfacing and other road maintenance efforts in the Village. 122  Return to Agenda INDIVIDUAL FUND DESCRIPTIONS SPECIAL REVENUE FUNDS - Continued Visitor's Bureau Fund The Visitor's Bureau Fund is used to account for a portion of the local hotel tax dedicated to funding the Village’s participation in the North Shore Convention and Visitors Bureau, as well as other tourism related activities. Community Development Block Grant Fund The Community Development Block Grant Fund is used to account for federal grants received from the Department of Housing and Urban Development (HUD), and the use of resources to fund programs and activities in accordance with the annual CDBG plan filed with HUD. Illinois Municipal Retirement (IMRF) Fund The IMRF Fund is used to account for budgeted IMRF pension and FICA expenditures of all non-enterprise employees, funded by an allocation of property, sales, food and beverage taxes, or other sources as may from time to time be required. Wireless Alarm Fund The Wireless Alarm Fund is used to account for revenue received from and expenditures related to monitoring of private alarms from Skokie businesses and residences. Centre East Development Fund The Centre East Development Fund is used to account for a portion of the hotel tax allocated to offsetting operating expenses of the North Shore Center for the Performing Arts in Skokie. Special Service Area NR 10 Fund The Special Service Area NR 10 Fund is used to account for is used to account for the special assessment (property taxes) and infrastructure improvement expenditures limited to within the SSA, originally implemented in 2018. Oakton and Niles TIF Fund The Oakton and Niles TIF Fund is used to account for the property taxes, collected on the incremental increase in the equalized assessed value, and restricted for expenditures incurred related to the Oakton and Niles TIF District. DEBT SERVICE FUND The Debt Service Fund is used to account for the accumulation of resources for, and the payment of, general long-term debt principal and interest. 123  Return to Agenda INDIVIDUAL FUND DESCRIPTIONS CAPITAL PROJECTS FUND Capital Projects Funds are used to account for financial resources to be used for the acquisition or construction of major capital facilities (other than those financed by business-type/proprietary funds). Building and Equipment Fund The Building and Equipment Fund is used to account for revenues that are restricted, committed or assigned for building construction, computerization and major equipment purchases. ENTERPRISE FUNDS Enterprise Funds are used to account for operations that are financed and operated in a manner similar to private business enterprises where the intent is that costs of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges; or where it has been 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 purpose. Water and Sewer Fund The Water and Sewer Fund is used to account for all activities related to providing safe and potable water to all customers within the Village. Performing Arts Center Fund The Performing Arts Center Fund is used to account for all activities related to the operations of the North Shore Center for the Performing Arts in Skokie, a live performance venue under third-party management. Skokie/Edison Parking Lot Fund The Skokie/Edison Parking Lot Fund is used to account for the operations of the North Parking Lot at the CTA Skokie Swift station, including parking revenue derived from the lot, land lease, and maintenance expenditures. INTERNAL SERVICE FUND Internal Service Funds are used to account for the financing of goods or services provided by one department or agency to other departments or agencies other governmental unit, or to other governmental units, on a cost- reimbursement basis. 124  Return to Agenda INDIVIDUAL FUND DESCRIPTIONS INTERNAL SERVICE FUND - Continued Casualty Self Insurance Fund The Casualty Self Insurance Fund is used to account for allocated revenue and related expenditures to provide the Village’s self-insurance program for general, property, auto, and workers’ compensation claims. FIDUCIARY FUNDS PENSION TRUST FUNDS Police Pension Fund The Police Pension Fund is used to account for the accumulation of resources to be used for retirement pensions for the Village’s sworn police personnel. Most rules and regulations of the fund are established by the Pension Division of the Illinois Department of Insurance. Resources are contributed by sworn police personnel at rates fixed by state statutes and by the Village through an annual property tax levy. Firefighter's Pension Fund The Firefighters’ Pension Fund is used to account for the accumulation of resources to be used for retirement pensions for the Village’s sworn firefighter/paramedic personnel. Most rules and regulations of the fund are established by the Pension Division of the Illinois Department of Insurance. Resources are contributed by sworn firefighter/paramedic personnel at rates fixed by state statutes and by the Village through an annual property tax levy. 125  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS General Fund Schedule of Revenues - Budget and Actual For the Fiscal Year Ended April 30, 2025 Original Final Budget Budget Actual Taxes Property Taxes $ 4,179,491 4,179,491 3,620,924 Home Rule Sales Taxes 16,366,765 16,366,765 18,832,130 Telecommunications Tax — — 82,781 Utility 5,365,947 5,365,947 5,384,525 Hotel and Motel Tax 1,972,899 1,972,899 1,818,396 Real Estate Transfer Tax 192,809 192,809 — Wireless 911 1,127,000 1,127,000 964,403 Food and Beverage Tax 4,815,180 4,815,180 5,590,538 Amusement Surcharge 373,926 373,926 334,843 Liquor Tax 490,655 490,655 469,367 Total Taxes 34,884,672 34,884,672 37,097,907 Intergovernmental State Income Tax 9,828,603 9,828,603 12,095,471 Sales Tax 18,058,305 18,058,305 20,494,748 Local Use Tax 2,550,119 2,550,119 1,927,781 Personal Property Replacement Tax 2,343,001 2,343,001 1,884,391 Charitable Games — — 2,177 Cannabis Excise Tax 474,313 474,313 343,963 Federal Grants 410,128 410,128 448,616 State Grants 1,140,385 1,140,385 1,328,422 Local Grants 350,000 350,000 338,261 Total Intergovernmental 35,154,854 35,154,854 38,863,830 Licenses and Permits Liquor Licenses 120,000 120,000 191,420 Business Licenses 300,000 300,000 220,038 Building Permits 1,209,725 1,209,725 859,640 Engineering Permits 415,000 415,000 110,610 Cable Franchise Fees 966,240 966,240 603,356 Community Refuse Franchise Fees 173,000 173,000 288,304 Fire Alarm Permits — — 40,384 Plumbing Permits 156,290 156,290 132,756 Electrical Permits 106,556 106,556 95,232 Police Alarm Permits 55,000 55,000 38,544 Motor Vehicles 198,542 198,542 136,728 126  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS General Fund Schedule of Revenues - Budget and Actual - Continued For the Fiscal Year Ended April 30, 2025 Original Final Budget Budget Actual Licenses and Permits - Continued Natural Gas Franchise Allotment $ 50,000 50,000 91,082 Other Licenses and Permits 296,500 296,500 142,936 Total Licenses and Permits 4,046,853 4,046,853 2,951,030 Charges for Services Administrative Service Charge 250,000 250,000 22,401 Police Service Fees 342,320 342,320 905,585 Fire Service Fees — — 9,389 Ambulance Fees 4,211,520 4,211,520 5,678,790 Food Sales 157,000 157,000 177,425 Legal Recording Fees — — 5,020 Passport Services — — 38,046 Sidewalk Repair Program 8,500 8,500 97,196 Tree Planting Program — — 5,475 CTA Lot Maintenance 18,000 18,000 12,867 Fire Department Service Fees 130,000 130,000 113,731 Inspections 35,000 35,000 37,337 Refuse Fees 2,323,151 2,323,151 2,338,263 Other Charges for Services 2,274,503 2,274,503 2,269,931 Total Charges for Services 9,749,994 9,749,994 11,711,456 Fines Court Fines 68,500 68,500 78,632 Parking Fines 417,285 417,285 304,752 Parking Judgements — — 138 Administrative Hearings 48,375 48,375 80,737 Impoundment Fees 54,000 54,000 35,500 Automated Traffic Fines 1,508,813 1,508,813 1,506,484 Total Fines 2,096,973 2,096,973 2,006,243 Investment Income 2,239,088 2,239,088 3,490,506 Miscellaneous Cell Service Property Lease 83,000 83,000 85,425 Reimbursements — — 507 Miscellaneous 1,174,102 1,174,102 584,965 Total Miscellaneous 1,257,102 1,257,102 670,897 Total Revenues 89,429,536 89,429,536 96,791,869 127  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS General Fund Schedule of Expenditures - Budget and Actual For the Fiscal Year Ended April 30, 2025 Original Final Budget Budget Actual General Government Board of Trustees $ 292,148 292,148 411,025 Boards and Commissions Plan Commission and Board of Appeals 45,520 45,520 24,845 Board of Fire and Police 65,800 65,800 65,628 Human Relations 10,225 10,225 4,378 Public Safety 2,050 2,050 77 Liquor Control 2,200 2,200 148 Fine Arts 13,750 13,750 15,398 Beautification and Improvement 10,750 10,750 12,739 Board of Health 800 800 421 Appearance 8,460 8,460 8,721 Consumer Affairs 15,620 15,620 76,167 Performing Arts Center 10,335 10,335 — Family Services 1,200 1,200 1,192 186,710 186,710 209,714 Village Manager's Office Administration 960,523 960,523 1,462,426 Personnel 381,959 381,959 511,378 Multi-Media 138,298 138,298 36,020 Human Services 395,922 395,922 476,009 Marketing and Public Information 379,251 379,251 344,701 Information Technology 756,849 756,849 951,055 3,012,802 3,012,802 3,781,589 Community Development Administration 283,484 283,484 273,970 Planning 222,522 222,522 329,159 Building, Zoning, and Property Standards 1,187,125 1,187,125 1,594,309 Property Standards — — 1 1,693,131 1,693,131 2,197,439 Village Clerk Elections — — 478 Records 188,239 188,239 253,609 188,239 188,239 254,087 128  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS General Fund Schedule of Expenditures - Budget and Actual - Continued For the Fiscal Year Ended April 30, 2025 Original Final Budget Budget Actual General Government - Continued Corporate Counsel Scofflaw Program $ — — 94 Legal Counsel 868,177 868,177 1,143,561 868,177 868,177 1,143,655 Finance Administration 621,575 621,575 755,974 Collections 279,742 279,742 245,379 Purchasing 158,901 158,901 214,483 Duplicating 73,000 73,000 78,628 Violations Administration 92,315 92,315 120,798 1,225,533 1,225,533 1,415,262 Insurance 10,707,876 10,707,876 2,131,421 Contributions 748,000 748,000 748,000 Contingency 50,000 50,000 25,788 Total General Government 18,972,616 18,972,616 12,317,980 Public Safety Fire Administration 839,729 839,729 732,182 Fire Prevention 552,037 552,037 902,390 Firefighting 13,158,652 13,158,652 19,815,851 EMS - Ambulance 706,621 706,621 777,513 E-911 144,769 144,769 192,789 Foreign Fire Insurance 99,405 99,405 121,182 15,501,213 15,501,213 22,541,907 129  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS General Fund Schedule of Expenditures - Budget and Actual - Continued For the Fiscal Year Ended April 30, 2025 Original Final Budget Budget Actual Public Safety - Continued Police Administration $ 2,945,527 2,945,527 2,897,138 Communications 2,461,826 2,461,826 3,509,706 Investigation 2,189,081 2,189,081 2,399,915 Uniform Patrol 12,030,788 12,030,788 18,274,697 E-911 116,805 116,805 134,408 Supplemental Funding 954,391 954,391 1,320,410 20,698,418 20,698,418 28,536,274 Total Public Safety 36,199,631 36,199,631 51,078,181 Public Works Administration 754,137 754,137 846,379 Streets and Alleys 2,235,869 2,235,869 2,880,303 Tree Maintenance 1,252,785 1,252,785 1,739,424 Snow and Ice Control 197,491 197,491 69,513 Automotive 1,734,976 1,734,976 2,296,734 Refuse Collection 3,533,746 3,533,746 4,421,528 Refuse Disposal 1,333,500 1,333,500 1,087,115 Buildings 1,039,114 1,039,114 1,051,919 Civil Engineering 535,838 535,838 802,518 Traffic Engineering 1,143,443 1,143,443 1,422,980 Total Public Works 13,760,899 13,760,899 16,618,413 Health and Welfare Administration 392,719 392,719 468,059 Environmental Health 842,704 842,704 856,741 Personal Health Service 379,532 379,532 422,142 Annual Grant Programs 270,994 270,994 429,826 Animal Control 122,250 122,250 114,245 Total Health and Welfare 2,008,199 2,008,199 2,291,013 Total Expenditures 70,941,345 70,941,345 82,305,587 130  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Debt Service Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended April 30, 2025 Original Final Budget Budget Actual Revenues Taxes Property Taxes $ 11,277,204 11,277,204 11,279,203 Telecommunications Taxes 804,637 804,637 848,811 Intergovernmental 1,201,050 1,201,050 1,201,050 Total Revenues 13,282,891 13,282,891 13,329,064 Expenditures General Government Professional Services 10,000 10,000 4,776 Public Safety Professional Services 3,738,873 3,738,873 3,738,873 Debt Service Principal Retirement 11,720,000 11,720,000 11,720,000 Interest and Fiscal Charges 2,086,961 2,086,961 2,086,961 Total Expenditures 17,555,834 17,555,834 17,550,610 Excess (Deficiency) of Revenues Over (Under) Expenditures (4,272,943) (4,272,943) (4,221,546) Other Financing Sources Transfers In 4,273,308 4,273,308 4,276,147 Net Change in Fund Balance 365 365 54,601 Fund Balance - Beginning 16,125,666 Fund Balance - Ending 16,180,267 131  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Building and Equipment - Capital Projects Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended April 30, 2025 Original Final Budget Budget Actual Revenues Taxes Motor Vehicle Licenses $ — — 745,188 Charges for Services Investment Income 2,000,000 2,000,000 1,999,996 Miscellaneous 4,468,975 4,468,975 2,721,133 Total Revenues 6,468,975 6,468,975 5,466,317 Expenditures General Government 1,369,135 1,369,135 1,595,651 Capital Outlay 36,329,280 36,329,280 19,863,453 Debt Service Principal Retirement — — 291,008 Interest and Fiscal Charges — — 66,437 Total Expenditures 37,698,415 37,698,415 21,816,549 Excess (Deficiency) of Revenues Over (Under) Expenditures (31,229,440) (31,229,440) (16,350,232) Other Financing Sources Disposal of Capital Assets 40,000 40,000 — Transfers In 31,898,190 31,898,190 17,291,805 31,938,190 31,938,190 17,291,805 Net Change in Fund Balance 708,750 708,750 941,573 Fund Balance - Beginning 18,495,789 Fund Balance - Ending 19,437,362 132  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Nonmajor Governmental - Special Revenue Funds Combining Balance Sheet April 30, 2025 West Motor CTA Local Dempster Fuel Parking Fuel Visitor's TIF Tax Lot Tax Bureau ASSETS Cash and Investments $ 4,687,497 1,899,892 194,189 307,249 — Receivables - Net of Allowances Property Taxes — — — — — Other Taxes — — — 65,434 — Accounts — — — 4,494 — Due from Other Governments — 245,164 — — — Due from Other Funds — 48,790 234,038 — — Total Assets 4,687,497 2,193,846 428,227 377,177 — LIABILITIES Accounts Payable — 169,600 8,044 — 31,182 Accrued Payroll — — — — — Other Payables — — — — — Due to Other Funds — 1,283,296 142,213 — 48,528 Advances from Other Funds 1,490,746 — — — — Total Liabilities 1,490,746 1,452,896 150,257 — 79,710 DEFERRED INFLOWS OF RESOURCES Property Taxes — — — — — Total Liabilities and Deferred Inflows of Resources 1,490,746 1,452,896 150,257 — 79,710 FUND BALANCES Restricted 3,196,751 740,950 277,970 377,177 — Committed — — — — — Assigned — — — — — Unassigned — — — — (79,710) Total Fund Balances 3,196,751 740,950 277,970 377,177 (79,710) Total Liabilities, Deferred Inflows of Resources, and Fund Balances 4,687,497 2,193,846 428,227 377,177 — 133  Return to Agenda Community Development Centre Special Oakton Block Wireless East Service and Niles Grant IMRF Alarm Development Area NR 10 TIF Totals 183,056 1,035,314 452,094 412,286 1,205 13,331,763 22,504,545 — — — — 1,468 — 1,468 — — — — — — 65,434 — — — 269,996 — — 274,490 72,161 56,045 — — — — 373,370 115 — — — — 110,223 393,166 255,332 1,091,359 452,094 682,282 2,673 13,441,986 23,612,473 42,087 508,311 11,369 163,502 — 8,447 942,542 2,055 — 2,350 — — — 4,405 — — — — — 11,225 11,225 — 27,096 — — 11,000 3,232,848 4,744,981 — — — — — — 1,490,746 44,142 535,407 13,719 163,502 11,000 3,252,520 7,193,899 — — — — 1,468 — 1,468 44,142 535,407 13,719 163,502 12,468 3,252,520 7,195,367 211,190 555,952 — — — 10,189,466 15,549,456 — — 438,375 — — — 438,375 — — — 518,780 — — 518,780 — — — — (9,795) — (89,505) 211,190 555,952 438,375 518,780 (9,795) 10,189,466 16,417,106 255,332 1,091,359 452,094 682,282 2,673 13,441,986 23,612,473 134  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Nonmajor Governmental - Special Revenue Funds Combining Statement of Revenues, Expenditures and Changes in Fund Balances For the Fiscal Year Ended April 30, 2025 West Motor CTA Local Dempster Fuel Parking Fuel Visitor's TIF Tax Lot Tax Bureau Revenues Taxes $ 913,457 — — 889,862 83,153 Intergovernmental — 3,111,437 — — — Charges for Services — 5,780 111,888 — — Fines — — 3,000 — — Investment Income — 211,609 — — — Miscellaneous — — — — — Total Revenues 913,457 3,328,826 114,888 889,862 83,153 Expenditures General Government — — 73,885 — 124,728 Public Works — 854,654 — — — Health and Welfare — — — — — Total Expenditures — 854,654 73,885 — 124,728 Excess (Deficiency) of Revenues Over (Under) Expenditures 913,457 2,474,172 41,003 889,862 (41,575) Other Financing (Uses) Transfers Out (146,003) (2,422,364) (33,364) (477,602) — Net Change in Fund Balances 767,454 51,808 7,639 412,260 (41,575) Fund Balances - as Previously Reported 2,429,297 689,142 270,331 (35,083) (38,135) Restatement - Change within Accounting Entity — — — — — Fund Balances - Beginning as Restated 2,429,297 689,142 270,331 (35,083) (38,135) Fund Balances - Ending 3,196,751 740,950 277,970 377,177 (79,710) 135  Return to Agenda Community Development Centre Special Oakton Block Wireless East Service and Niles Grant IMRF Alarm Development Area NR 10 TIF Totals — — — 220,000 3,266 376,147 2,485,885 712,901 — — 19,313 — — 3,843,651 — — 516,666 — — — 634,334 — — — — — — 3,000 — 893 — — — 734,068 946,570 10,273 — — — — — 10,273 723,174 893 516,666 239,313 3,266 1,110,215 7,923,713 — 1,243 253,815 160,666 — 496,047 1,110,384 — — — — — — 854,654 642,124 — — — — — 642,124 642,124 1,243 253,815 160,666 — 496,047 2,607,162 81,050 (350) 262,851 78,647 3,266 614,168 5,316,551 (194,803) — (560,000) — — (1,793,191) (5,627,327) (113,753) (350) (297,149) 78,647 3,266 (1,179,023) (310,776) 324,943 51,147 735,524 440,133 (13,061) 11,368,489 16,222,727 — 505,155 — — — — 505,155 324,943 556,302 735,524 440,133 (13,061) 11,368,489 16,727,882 211,190 555,952 438,375 518,780 (9,795) 10,189,466 16,417,106 136  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS West Dempster TIF - Special Revenue Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended April 30, 2025 Original Final Budget Budget Actual Revenues Taxes Property Taxes $ 350,000 350,000 913,457 Expenditures General Government 50,000 50,000 — Excess (Deficiency) of Revenues Over (Under) Expenditures 300,000 300,000 913,457 Other Financing (Uses) Transfers Out (67,500) (67,500) (146,003) Net Change in Fund Balance 232,500 232,500 767,454 Fund Balance - Beginning 2,429,297 Fund Balance - Ending 3,196,751 137  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Motor Fuel Tax - Special Revenue Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended April 30, 2025 Original Final Budget Budget Actual Revenues Intergovernmental MFT Allotments $ 2,836,653 2,836,653 3,111,437 Charges for Services — — 5,780 Investment Income 30,000 30,000 211,609 Total Revenues 2,866,653 2,866,653 3,328,826 Expenditures Public Works 781,660 781,660 854,654 Excess (Deficiency) of Revenues Over (Under) Expenditures 2,084,993 2,084,993 2,474,172 Other Financing (Uses) Transfers Out (2,207,500) (2,207,500) (2,422,364) Net Change in Fund Balance (122,507) (122,507) 51,808 Fund Balance - Beginning 689,142 Fund Balance - Ending 740,950 138  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Local Fuel Tax - Special Revenue Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended April 30, 2025 Original Final Budget Budget Actual Revenues Taxes Other $ 760,480 760,480 889,862 Expenditures Public Works — — — Excess (Deficiency) of Revenues Over (Under) Expenditures 760,480 760,480 889,862 Other Financing (Uses) Transfers Out (610,000) (610,000) (477,602) Net Change in Fund Balance 150,480 150,480 412,260 Fund Balance - Beginning (35,083) Fund Balance - Ending 377,177 139  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Visitors Bureau - Special Revenue Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended April 30, 2025 Original Final Budget Budget Actual Revenues Taxes Hotel/Motel $ 83,152 83,152 83,153 Expenditures General Government 124,728 124,728 124,728 Net Change in Fund Balance (41,576) (41,576) (41,575) Fund Balance - Beginning (38,135) Fund Balance - Ending (79,710) 140  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Community Development Block Grant - Special Revenue Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended April 30, 2025 Original Final Budget Budget Actual Revenues Intergovernmental $ 552,000 552,000 712,901 Miscellaneous — — 10,273 Total Revenues 552,000 552,000 723,174 Expenditures Health and Welfare 1,159,249 1,159,249 642,124 Excess (Deficiency) of Revenues Over (Under) Expenditures (607,249) (607,249) 81,050 Other Financing (Uses) Transfers Out — — (194,803) Net Change in Fund Balance (607,249) (607,249) (113,753) Fund Balance - Beginning 324,943 Fund Balance - Ending 211,190 141  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS IMRF - Special Revenue Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended April 30, 2025 Original Final Budget Budget Actual Revenues Investment Income $ — — 893 Expenditures General Government 2,981,475 2,981,475 1,243 Net Change in Fund Balance (2,981,475) (2,981,475) (350) Fund Balance - as Previously Reported 51,147 Restatement - Change in Reporting Entity 505,155 Fund Balance - Beginning as Restated 556,302 Fund Balance - Ending 555,952 142  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Wireless Alarm - Special Revenue Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended April 30, 2025 Original Final Budget Budget Actual Revenues Charges for Services $ 845,000 845,000 516,666 Expenditures General Government 217,424 217,424 253,815 Excess (Deficiency) of Revenues Over (Under) Expenditures 627,576 627,576 262,851 Other Financing (Uses) Transfers Out (560,000) (560,000) (560,000) Net Change in Fund Balance 67,576 67,576 (297,149) Fund Balance - Beginning 735,524 Fund Balance - Ending 438,375 143  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Centre East Development - Special Revenue Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended April 30, 2025 Original Final Budget Budget Actual Revenues Taxes Hotel/Motel $ 220,000 220,000 220,000 Grants — — 19,313 220,000 220,000 239,313 Expenditures General Government — — 160,666 Excess (Deficiency) of Revenues Over (Under) Expenditures 220,000 220,000 78,647 Other Financing (Uses) Transfers Out (220,000) (220,000) — Net Change in Fund Balance — — 78,647 Fund Balance - Beginning 440,133 Fund Balance - Ending 518,780 144  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Special Service Area NR 10 - Special Revenue Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended April 30, 2025 Original Final Budget Budget Actual Revenues Taxes Property Taxes $ 3,500 3,500 3,266 Expenditures General Government — — — Net Change in Fund Balance 3,500 3,500 3,266 Fund Balance - Beginning (13,061) Fund Balance - Ending (9,795) 145  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Oakton and Niles TIF - Special Revenue Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended April 30, 2025 Original Final Budget Budget Actual Revenues Taxes Property Taxes $ 500,000 500,000 376,147 Investment Income — — 734,068 Total Revenues 500,000 500,000 1,110,215 Expenditures General Government 5,210,000 5,210,000 496,047 Excess (Deficiency) of Revenues Over (Under) Expenditures (4,710,000) (4,710,000) 614,168 Other Financing (Uses) Transfers Out (1,787,010) (1,787,010) (1,793,191) Net Change in Fund Balance (6,497,010) (6,497,010) (1,179,023) Fund Balance - Beginning 11,368,489 Fund Balance - Ending 10,189,466 146  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Water and Sewer - Enterprise Fund Schedule of Revenues, Expenses and Changes in Net Position - Budget and Actual For the Fiscal Year Ended April 30, 2025 Original Final Budget Budget Actual Operating Revenues Charges for Services $ 17,480,129 17,480,129 17,781,388 Other — — 47,649.00 17,480,129 17,480,129 17,829,037 Operating Expenses Operations Sewerage and Water 8,675,111 8,675,111 7,798,841 Water Meter 813,616 813,616 635,734 Flood Control 686,636 686,636 680,328 Depreciation — — 1,320,540 Total Operating Expenses 10,175,363 10,175,363 10,435,443 Operating Income 7,304,766 7,304,766 7,393,594 Nonoperating Revenues Interest Income — — 215,466 Other Income 97,038 97,038 229,795 97,038 97,038 445,261 Income before Transfers 7,401,804 7,401,804 7,838,855 Transfers Out (19,233,000) (19,233,000) (863,726) Change in Net Position (11,831,196) (11,831,196) 6,975,129 Net Position - Beginning 73,045,579 Net Position - Ending 80,020,708 147  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Water and Sewer - Enterprise Fund Schedule of Operating Expenses - Budget and Actual For the Fiscal Year Ended April 30, 2025 Original Final Budget Budget Actual Operating Expenses Operations Sewerage and Water Personal Services $ 1,533,636 1,533,636 1,119,085 Employee Benefits 487,414 487,414 669,912 Contractual and Professional Services 2,163,568 2,163,568 2,027,424 Maintenance/Rentals 337,000 337,000 13,734 Other Purchased Services 24,920 24,920 402,229 Materials and Supplies 3,938,573 3,938,573 3,520,124 Capital Expenses 190,000 190,000 46,333 8,675,111 8,675,111 7,798,841 Water Meter Personal Services 412,573 412,573 365,654 Employee Benefits 116,532 116,532 131,421 Contractual and Professional Services 200,000 200,000 — Maintenance/Rentals 14,000 14,000 15,742 Other Purchased Services 6,000 6,000 1,000 Materials and Supplies 64,511 64,511 118,291 Miscellaneous — — 3,626 813,616 813,616 635,734 Flood Control Personal Services 352,563 352,563 366,313 Employee Benefits 133,838 133,838 147,097 Contractual and Professional Services 116,115 116,115 100,545 Other Purchased Services 1,600 1,600 895 Materials and Supplies 70,200 70,200 65,313 Capital Expenses 12,320 12,320 165 686,636 686,636 680,328 Total Operations 10,175,363 10,175,363 9,114,903 Depreciation — — 1,320,540 Total Operating Expenses 10,175,363 10,175,363 10,435,443 148  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Performing Arts Center - Enterprise Fund Schedule of Revenues, Expenses and Changes in Net Position - Budget and Actual For the Fiscal Year Ended April 30, 2025 Original Final Budget Budget Actual Operating Revenues Charges for Services $ 2,001,653 2,001,653 2,112,929 Other 13,000 13,000 108,931 Total Operating Revenues 2,014,653 2,014,653 2,221,860 Operating Expenses Operations Operations 2,535,187 2,535,187 3,890,143 Supplies 86,900 86,900 106,443 Services 189,950 189,950 86,313 Depreciation — — 661,186 Total Operating Expenses 2,812,037 2,812,037 4,744,085 Operating (Loss) (797,384) (797,384) (2,522,225) Nonoperating Revenues Operating Grants and Contributions 84,896 84,896 57,766 Investment Income 220,660 220,660 220,585 Other Income 496,908 496,908 1,579,339 802,464 802,464 1,857,690 Income (Loss) before Transfers and Contributions 5,080 5,080 (664,535) Capital Contributions — — 593,787 Change in Net Position 5,080 5,080 (70,748) Net Position - Beginning 10,321,415 Net Position - Ending 10,250,667 149  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Casualty Self Insurance - Internal Service Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended April 30, 2025 Original Final Budget Budget Actual Operating Revenues Interfund Services Charges for Services $ 1,130,110 1,130,110 1,130,107 Operating Expenses Personal Services 216,078 216,078 221,509 Employee Benefits 62,274 62,274 84,065 Contractual and Professional Services 139,587 139,587 122,736 Maintenance/Rentals 75,500 75,500 24,240 Other Purchased Services 815,397 815,397 899,078 Materials and Supplies 1,475 1,475 485 Miscellaneous 2,377,378 2,377,378 2,104,688 Total Operating Expenses 3,687,689 3,687,689 3,456,801 Operating (Loss) (2,557,579) (2,557,579) (2,326,694) Nonoperating Revenues Disposal of Capital Assets 50,000 50,000 — (Loss) before Transfers (2,507,579) (2,507,579) (2,326,694) Transfers In — 2,494,865 2,494,865 Change in Net Position (2,507,579) (12,714) 168,171 Net Position - Beginning 4,747,610 Net Position - Ending 4,915,781 150  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Pension Trust Funds Combining Statement of Fiduciary Net Position April 30, 2025 Police Firefighters' Pension Pension Totals ASSETS Cash and Cash Equivalents $ 120,314 168,826 289,140 Investments Illinois Police Officers' Pension Investment Fund 173,379,739 — 173,379,739 Illinois Firefighters' Pension Investment Fund — 190,553,894 190,553,894 Prepaids 6,811 550 7,361 Total Assets 173,506,864 190,723,270 364,230,134 LIABILITIES Accounts Payable 2,823 5,862 8,685 NET POSITION Net Position Restricted for Pensions 173,504,041 190,717,408 364,221,449 151  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Pension Trust Funds Combining Statement of Changes in Fiduciary Net Position For the Fiscal Year Ended April 30, 2025 Police Firefighters' Pension Pension Totals Additions Contributions - Employer $ 2,813,141 3,300,806 6,113,947 Contributions - Plan Members 1,263,680 1,254,443 2,518,123 Total Contributions 4,076,821 4,555,249 8,632,070 Investment Income Interest Earned 978,425 2,573,020 3,551,445 Net Change in Fair Value 14,945,506 16,375,101 31,320,607 15,923,931 18,948,121 34,872,052 Less Investment Expenses (113,145) (313,318) (426,463) Net Investment Income 15,810,786 18,634,803 34,445,589 Total Additions 19,887,607 23,190,052 43,077,659 Deductions Administration 56,872 104,082 160,954 Benefits and Refunds 10,978,591 11,964,209 22,942,800 Total Deductions 11,035,463 12,068,291 23,103,754 Change in Fiduciary Net Position 8,852,144 11,121,761 19,973,905 Net Position Restricted for Pensions Beginning 164,651,897 179,595,647 344,247,544 Ending 173,504,041 190,717,408 364,221,449 152  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Police Pension - Pension Trust Fund Schedule of Changes in the Fiduciary Net Position - Budget and Actual For the Fiscal Year Ended April 30, 2025 Original Final Budget Budget Actual Additions Contributions - Employer $ 2,460,141 2,460,141 2,813,141 Contributions - Plan Members 1,308,172 1,308,172 1,263,680 Total Contributions 3,768,313 3,768,313 4,076,821 Investment Earnings Interest Earned 353,000 353,000 978,425 Net Change in Fair Value — 11,233,545 14,945,506 353,000 11,586,545 15,923,931 Less Investment Expenses — — (113,145) Net Investment Income 353,000 11,586,545 15,810,786 Total Additions 4,121,313 15,354,858 19,887,607 Deductions Administration 61,442 61,442 56,872 Benefits and Refunds 20,628,908 20,628,908 10,978,591 Total Deductions 20,690,350 20,690,350 11,035,463 Change in Fiduciary Net Position (16,569,037) (5,335,492) 8,852,144 Net Position Restricted for Pensions Beginning 164,651,897 Ending 173,504,041 153  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Firefighters' Pension - Pension Trust Fund Schedule of Changes in the Fiduciary Net Position - Budget and Actual For the Fiscal Year Ended April 30, 2025 Original Final Budget Budget Actual Additions Contributions - Employer $ 2,905,806 2,905,806 3,300,806 Contributions - Plan Members 1,211,246 1,211,246 1,254,443 Total Contributions 4,117,052 4,117,052 4,555,249 Investment Earnings Interest Earned — — 2,573,020 Net Change in Fair Value 12,612,357 12,612,357 16,375,101 12,612,357 12,612,357 18,948,121 Less Investment Expenses — (127,612) (313,318) Net Investment Income 12,612,357 12,484,745 18,634,803 Total Additions 16,729,409 16,601,797 23,190,052 Deductions Administration 133,993 133,993 104,082 Benefits and Refunds 23,726,395 23,726,395 11,964,209 Total Deductions 23,860,388 23,860,388 12,068,291 Change in Fiduciary Net Position (7,130,979) (7,258,591) 11,121,761 Net Position Restricted for Pensions Beginning 179,595,647 Ending 190,717,408 154  Return to Agenda SUPPLEMENTAL SCHEDULES 155  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Long-Term Debt Requirements General Obligation Bonds of 2013A April 30, 2025 Date of Issue September 16, 2013 Date of Maturity December 1, 2028 Authorized Issue $9,415,000 Interest Rates 3.00% - 3.75% Interest Dates June 1 and December 1 Principal Maturity Date December 1 Payable at Bank of New York Mellon CURRENT AND LONG-TERM PRINCIPAL AND INTEREST REQUIREMENTS Fiscal Requirements Interest Due On Year Principal Interest Totals Jun. 1 Amount Dec. 1 Amount 2026 $ 710,000 106,612 816,612 2026 53,306 2026 53,306 2027 735,000 81,762 816,762 2027 40,881 2027 40,881 2028 760,000 56,038 816,038 2028 28,019 2028 28,019 2029 785,000 29,438 814,438 2029 14,719 2029 14,719 2,990,000 273,850 3,263,850 136,925 136,925 156  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Long-Term Debt Requirements General Obligation Refunding Taxable Bonds of 2016A April 30, 2025 Date of Issue May 26, 2016 Date of Maturity December 1, 2026 Authorized Issue $9,225,000 Interest Rates 0.65% - 2.55% Interest Dates June 1 and December 1 Principal Maturity Date December 1 Payable at Bank of New York Mellon CURRENT AND LONG-TERM PRINCIPAL AND INTEREST REQUIREMENTS Fiscal Requirements Interest Due On Year Principal Interest Totals Jun. 1 Amount Dec. 1 Amount 2026 $ 940,000 47,766 987,766 2026 23,883 2026 23,883 2027 970,000 24,736 994,736 2027 12,368 2027 12,368 1,910,000 72,502 1,982,502 36,251 36,251 157  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Long-Term Debt Requirements General Obligation Taxable Bonds of 2018A April 30, 2025 Date of Issue May 3, 2018 Date of Maturity December 1, 2037 Authorized Issue $9,990,000 Interest Rates 2.15% - 6.00% Interest Dates June 1 and December 1 Principal Maturity Date December 1 Payable at Bank of New York Mellon CURRENT AND LONG-TERM PRINCIPAL AND INTEREST REQUIREMENTS Fiscal Requirements Interest Due On Year Principal Interest Totals Jun. 1 Amount Dec. 1 Amount 2026 $ 430,000 253,262 683,262 2026 126,631 2026 126,631 2027 445,000 239,718 684,718 2027 119,859 2027 119,859 2028 460,000 225,478 685,478 2028 112,739 2028 112,739 2029 480,000 210,528 690,528 2029 105,264 2029 105,264 2030 500,000 194,688 694,688 2030 97,344 2030 97,344 2031 515,000 177,686 692,686 2031 88,843 2031 88,843 2032 540,000 159,662 699,662 2032 79,831 2032 79,831 2033 560,000 140,492 700,492 2033 70,246 2033 70,246 2034 585,000 120,332 705,332 2034 60,166 2034 60,166 2035 610,000 98,980 708,980 2035 49,490 2035 49,490 2036 640,000 76,410 716,410 2036 38,205 2036 38,205 2037 670,000 52,410 722,410 2037 26,205 2037 26,205 2038 700,000 26,950 726,950 2038 13,475 2038 13,475 7,135,000 1,976,596 9,111,596 988,298 988,298 158  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Long-Term Debt Requirements General Obligation Bonds of 2019 April 30, 2025 Date of Issue December 10, 2019 Date of Maturity December 1, 2039 Authorized Issue $30,065,000 Interest Rates 3.00% - 5.00% Interest Dates June 1 and December 1 Principal Maturity Date December 1 Payable at Bank of New York Mellon CURRENT AND LONG-TERM PRINCIPAL AND INTEREST REQUIREMENTS Fiscal Requirements Interest Due On Year Principal Interest Totals Jun. 1 Amount Dec. 1 Amount 2026 $ 2,065,000 841,850 2,906,850 2026 420,925 2026 420,925 2027 2,200,000 738,600 2,938,600 2027 369,300 2027 369,300 2028 2,340,000 628,600 2,968,600 2028 314,300 2028 314,300 2029 2,495,000 511,600 3,006,600 2029 255,800 2029 255,800 2030 2,655,000 386,850 3,041,850 2030 193,425 2030 193,425 2031 895,000 307,200 1,202,200 2031 153,600 2031 153,600 2032 920,000 280,350 1,200,350 2032 140,175 2032 140,175 2033 950,000 252,750 1,202,750 2033 126,375 2033 126,375 2034 975,000 224,250 1,199,250 2034 112,125 2034 112,125 2035 1,005,000 195,000 1,200,000 2035 97,500 2035 97,500 2036 1,035,000 164,850 1,199,850 2036 82,425 2036 82,425 2037 1,065,000 133,800 1,198,800 2037 66,900 2037 66,900 2038 1,100,000 101,850 1,201,850 2038 50,925 2038 50,925 2039 1,130,000 68,850 1,198,850 2039 34,425 2039 34,425 2040 1,165,000 34,950 1,199,950 2040 17,475 2040 17,475 21,995,000 4,871,350 26,866,350 2,435,675 2,435,675 159  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Long-Term Debt Requirements General Obligation Bonds of 2022A April 30, 2025 Date of Issue February 9, 2022 Date of Maturity December 1, 2040 Authorized Issue $150,450,000 Interest Rates 0.89% - 3.39% Interest Dates June 1 and December 1 Principal Maturity Date December 1 Payable at Bank of New York Mellon CURRENT AND LONG-TERM PRINCIPAL AND INTEREST REQUIREMENTS Fiscal Requirements Interest Due On Year Principal Interest Totals Jun. 1 Amount Dec. 1 Amount 2026 $ 6,740,000 3,651,094 10,391,094 2026 1,825,547 2026 1,825,547 2027 6,850,000 3,542,648 10,392,648 2027 1,771,324 2027 1,771,324 2028 6,980,000 3,414,072 10,394,072 2028 1,707,036 2028 1,707,036 2029 7,120,000 3,271,890 10,391,890 2029 1,635,945 2029 1,635,945 2030 7,280,000 3,111,974 10,391,974 2030 1,555,987 2030 1,555,987 2031 7,455,000 2,937,546 10,392,546 2031 1,468,773 2031 1,468,773 2032 7,645,000 2,745,132 10,390,132 2032 1,372,566 2032 1,372,566 2033 7,850,000 2,540,170 10,390,170 2033 1,270,085 2033 1,270,085 2034 8,065,000 2,325,786 10,390,786 2034 1,162,893 2034 1,162,893 2035 8,305,000 2,089,402 10,394,402 2035 1,044,701 2035 1,044,701 2036 8,555,000 1,837,676 10,392,676 2036 918,838 2036 918,838 2037 8,825,000 1,569,820 10,394,820 2037 784,910 2037 784,910 2038 9,110,000 1,284,684 10,394,684 2038 642,342 2038 642,342 2039 9,410,000 982,324 10,392,324 2039 491,162 2039 491,162 2040 9,720,000 670,006 10,390,006 2040 335,003 2040 335,003 2041 10,050,000 340,594 10,390,594 2041 170,297 2041 170,297 129,960,000 36,314,818 166,274,818 18,157,409 18,157,409 160  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Long-Term Debt Requirements General Obligation Bonds of 2022B April 30, 2025 Date of Issue February 9, 2022 Date of Maturity December 1, 2041 Authorized Issue $26,670,000 Interest Rates 0.81% - 3.47% Interest Dates June 1 and December 1 Principal Maturity Date December 1 Payable at Bank of New York Mellon CURRENT AND LONG-TERM PRINCIPAL AND INTEREST REQUIREMENTS Fiscal Requirements Interest Due On Year Principal Interest Totals Jun. 1 Amount Dec. 1 Amount 2026 $ 1,120,000 667,434 1,787,434 2026 333,717 2026 333,717 2027 1,135,000 649,414 1,784,414 2027 324,707 2027 324,707 2028 1,155,000 628,110 1,783,110 2028 314,055 2028 314,055 2029 1,180,000 604,582 1,784,582 2029 302,291 2029 302,291 2030 1,205,000 578,080 1,783,080 2030 289,040 2030 289,040 2031 1,235,000 549,208 1,784,208 2031 274,604 2031 274,604 2032 1,270,000 517,332 1,787,332 2032 258,666 2032 258,666 2033 1,300,000 483,284 1,783,284 2033 241,642 2033 241,642 2034 1,335,000 447,782 1,782,782 2034 223,891 2034 223,891 2035 1,375,000 408,652 1,783,652 2035 204,326 2035 204,326 2036 1,420,000 366,976 1,786,976 2036 183,488 2036 183,488 2037 1,460,000 322,516 1,782,516 2037 161,258 2037 161,258 2038 1,510,000 275,344 1,785,344 2038 137,672 2038 137,672 2039 1,560,000 225,226 1,785,226 2039 112,613 2039 112,613 2040 1,610,000 173,450 1,783,450 2040 86,725 2040 86,725 2041 1,665,000 117,600 1,782,600 2041 58,800 2041 58,800 2042 1,725,000 59,840 1,784,840 2042 29,920 2042 29,920 23,260,000 7,074,830 30,334,830 3,537,415 3,537,415 161  Return to Agenda STATISTICAL SECTION (Unaudited) This part of the annual comprehensive financial report presents detailed information as a context for understanding what the information in the financial statements, note disclosures, and required supplementary information says about the Village’s overall financial health. Financial Trends These schedules contain trend information to help the reader understand how the Village’s financial performance and well-being have changed over time. Revenue Capacity These schedules contain information to help the reader assess the Village’s most significant local revenue sources. Debt Capacity These schedules present information to help the reader assess the affordability of the Village’s current levels of outstanding debt and the government’s ability to issue additional debt in the future. Demographic and Economic Information These schedules offer demographic and economic indicators to help the reader understand the environment within which the Village’s financial activities take place. Operating Information These schedules contain service and infrastructure data to help the reader understand how the information in the Village’s financial report relates to the services the Village provides and the activities it performs. 162  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Net Position by Component - Last Ten Fiscal Years* April 30, 2025 (Unaudited) See Following Page 163  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Net Position by Component - Last Ten Fiscal Years* April 30, 2025 (Unaudited) 2016** 2017 2018 Governmental Activities Net Investment in Capital Assets $ 149,529,618 146,248,683 165,505,280 Restricted 13,090,262 13,399,903 10,740,276 Unrestricted (Deficit) (96,917,319) (94,285,724) (117,283,830) Total Governmental Activities Net Position 65,702,561 65,362,862 58,961,726 Business-Type Activities Net Investment in Capital Assets 29,665,706 33,787,801 46,549,904 Unrestricted 7,258,943 5,777,896 7,335,981 Total Business-Type Activities Net Position 36,924,649 39,565,697 53,885,885 Primary Government Net Investment in Capital Assets 179,195,324 180,036,484 212,055,184 Restricted 13,090,262 13,399,903 10,740,276 Unrestricted (Deficit) (89,658,376) (88,507,828) (109,947,849) Total Primary Government Net Position 102,627,210 104,928,559 112,847,611 Data Source: The Village of Skokie's Annual Comprehensive Financial Report * Accrual Basis of Accounting ** The Village implemented GASB 68 and 71 in fiscal year 2016. Information for fiscal years 2015 and prior have not been restated for this implementation. *** The Village implemented GASB 75 in fiscal year 2019. Information for fiscal years 2018 and prior has not been restated for this implementation. 164  Return to Agenda 2019*** 2020 2021 2022 2023 2024 2025 167,425,553 164,680,358 154,136,138 162,022,223 162,948,274 169,263,802 173,824,552 16,116,633 12,701,317 14,500,862 45,944,717 39,538,163 46,800,745 48,874,173 (137,739,711) (146,030,953) (129,469,932) (128,609,023) (112,988,863) (107,464,950) (116,703,145) 45,802,475 31,350,722 39,167,068 79,357,917 89,497,574 108,599,597 105,995,580 49,296,637 50,848,440 53,900,137 55,725,262 57,206,324 62,228,258 69,376,315 6,390,990 8,196,644 11,829,947 15,215,303 19,874,550 21,400,676 21,150,521 55,687,627 59,045,084 65,730,084 70,940,565 77,080,874 83,628,934 90,526,836 216,722,190 215,528,798 208,036,275 217,747,485 220,154,598 231,492,060 243,200,867 16,116,633 12,701,317 14,500,862 45,944,717 39,538,163 46,800,745 48,874,173 (131,348,721) (137,834,309) (117,639,985) (113,393,720) (93,114,313) (86,064,274) (95,552,624) 101,490,102 90,395,806 104,897,152 150,298,482 166,578,448 192,228,531 196,522,416 165  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Changes in Net Position - Last Ten Fiscal Years* April 30, 2025 (Unaudited) 2016 2017 2018** 2019 2020 2021 2022 2023 2024 2025 Expenses Governmental Activities General Government $ 11,074,095 13,333,308 13,993,118 17,922,036 38,152,155 26,347,071 13,219,564 23,586,446 15,251,808 22,573,977 Public Safety 44,797,739 53,680,664 59,480,795 56,193,815 60,353,016 46,003,125 57,894,436 69,560,525 70,959,146 68,682,811 Public Works 21,488,785 19,737,539 18,920,426 19,317,017 18,138,484 13,727,092 21,666,933 19,642,434 23,988,917 33,150,675 Health and Welfare 2,077,618 2,149,596 2,178,825 2,224,477 2,185,925 2,459,802 1,959,313 3,138,625 2,837,071 2,933,137 Interest on Long-Term Debt 2,334,932 1,742,307 1,596,669 1,995,638 2,090,007 1,622,851 4,200,955 2,277,160 1,929,418 2,109,247 Total Governmental Activities Expenses 81,773,169 90,643,414 96,169,833 97,652,983 120,919,587 90,159,941 98,941,201 118,205,190 114,966,360 129,449,847 Business-Type Activities Water and Sewer 8,092,932 8,587,645 9,216,129 10,211,290 8,578,530 4,951,012 7,457,045 8,309,428 8,363,263 10,435,443 Performing Arts Center — — 2,235,210 2,186,012 2,196,318 1,688,826 1,919,235 3,247,802 3,342,955 4,744,085 Skokie Edison Parking Lot — — — — — — — — — — Total Business-Type Activities Expenses 8,092,932 8,587,645 11,451,339 12,397,302 10,774,848 6,639,838 9,376,280 11,557,230 11,706,218 15,179,528 Total Primary Government Expenses 89,866,101 99,231,059 107,621,172 110,050,285 131,694,435 96,799,779 108,317,481 129,762,420 126,672,578 144,629,375 Program Revenues Governmental Activities Charges for Services General Government 9,466,104 8,961,195 9,604,697 9,098,599 2,975,946 3,666,710 4,383,464 5,958,840 5,836,547 6,905,537 Public Safety 660,973 716,958 459,169 235,629 4,348,039 5,083,829 7,532,829 8,234,036 8,005,548 8,792,666 Public Works 675,000 675,000 863,000 864,062 3,627,992 3,219,008 2,958,230 3,965,901 4,503,149 2,353,048 Operating Grants and Contributions 3,385,984 3,468,950 3,065,081 3,300,105 3,913,407 6,392,675 5,356,588 4,723,481 4,487,674 4,761,103 Capital Grants and Contributions 273,696 564,775 352,716 183,255 1,343,113 2,360,296 14,506,688 3,067,624 2,656,645 2,398,897 Total Governmental Activities Program Revenues 14,461,757 14,386,878 14,344,663 13,681,650 16,208,497 20,722,518 34,737,799 25,949,882 25,489,563 25,211,251 Business-Type Activities Charges for Services Water and Sewer 11,208,118 11,679,558 12,824,903 13,404,360 13,339,679 13,933,755 14,784,211 15,611,657 16,928,574 17,829,037 Performing Arts Center — — 1,398,226 1,410,976 1,196,464 154,503 967,557 2,486,350 2,470,835 2,221,860 Skokie Edison Parking Lot 20,512 36,742 48,772 49,539 37,636 11,539 14,459 12,295 7,747 9,959 Operating Grants and Contributions — — 300,550 315,000 250,000 250,000 731,423 48,164 97,293 57,766 Capital Grants and Contributions — — 238,625 179,630 521,726 403,322 — 1,105,197 700,248 593,787 Total Business-Type Activities Program Revenues 11,228,630 11,716,300 14,811,076 15,359,505 15,345,505 14,753,119 16,497,650 19,263,663 20,204,697 20,712,409 Total Primary Government Program Revenues 25,690,387 26,103,178 29,155,739 29,041,155 31,554,002 35,475,637 51,235,449 45,213,545 45,694,260 45,923,660 Net (Expense) Revenue Governmental Activities (67,311,412) (76,256,536) (81,825,170) (83,971,333) (104,711,090) (69,437,423) (64,203,402) (92,255,308) (89,476,797) (104,238,596) Business-Type Activities 3,135,698 3,128,655 3,359,737 2,962,203 4,570,657 8,113,281 7,121,370 7,706,433 8,498,479 5,532,881 Total Primary Government Net (Expense) Revenue (64,175,714) (73,127,881) (78,465,433) (81,009,130) (100,140,433) (61,324,142) (57,082,032) (84,548,875) (80,978,318) (98,705,715) 166  Return to Agenda 2016 2017 2018** 2019 2020 2021 2022 2023 2024 2025 General Revenues and Other Changes in Net Position Governmental Activities Taxes Property Taxes $ 18,285,452 18,297,501 18,327,997 19,741,761 19,284,405 22,720,556 25,478,035 22,904,347 25,707,180 23,237,962 Home Rule Sales Tax 14,347,272 14,215,245 13,903,275 13,041,059 10,229,431 8,011,711 13,910,914 15,034,823 17,802,040 18,832,130 Utility Taxes 5,124,899 5,249,288 5,373,522 5,524,738 5,222,424 5,158,741 5,806,194 5,877,764 5,345,449 5,384,525 Hotel and Motel Taxes 2,263,847 2,080,873 1,946,995 1,990,601 1,666,400 1,009,832 1,555,346 2,134,973 1,853,883 2,121,549 Telecommunications Taxes 2,358,264 2,233,580 1,954,037 1,784,104 1,574,497 1,393,674 1,196,042 1,061,255 934,168 931,592 Real Estate Transfer Taxes 1,887,066 1,576,507 1,183,292 1,242,743 419,547 352,319 231,431 — — — Other Taxes 4,350,693 5,918,757 5,864,882 6,299,983 7,395,090 6,847,123 9,179,000 8,909,551 9,300,868 9,464,788 Intergovernmental State Income Taxes 6,904,189 6,123,697 6,763,251 6,702,247 6,373,773 7,863,633 10,574,597 10,437,534 11,287,299 12,095,471 Sales Taxes 16,239,872 15,465,511 15,476,235 14,881,453 14,197,796 13,148,362 16,919,319 18,404,094 19,434,614 20,494,748 Use Taxes 1,495,474 1,597,343 1,717,494 1,991,661 2,328,473 2,893,175 2,578,964 2,777,250 2,584,054 1,835,015 Replacement Taxes 1,269,886 1,333,937 1,087,277 1,122,153 1,477,363 1,392,967 3,238,045 4,244,597 3,069,105 1,884,391 Other Intergovernmental Taxes — — — — 13,659 380,833 620,904 657,243 323,983 346,140 Investment Interest 22,986 159,214 325,573 811,874 2,685,355 2,855,550 1,784,992 7,218,250 6,675,341 6,482,298 Miscellaneous 1,265,170 1,180,993 1,500,155 1,774,232 16,100,933 1,759,600 1,366,149 1,807,431 1,853,024 3,223,059 Transfers 810,653 484,391 49 — 1,518,646 1,465,692 1,972,565 1,804,693 2,407,812 863,726 Disposal of Capital Assets — — — — — — — — — — Total Governmental Activities General Revenues 76,625,723 75,916,837 75,424,034 76,908,609 90,487,792 77,253,768 96,412,497 103,273,805 108,578,820 107,197,394 Business-Type Activities Hotel and Motel Taxes — — 110,209 115,262 116,004 19,833 60,576 — — — Investment Income (8,561) (3,216) (2,807) 19,047 16,063 16,925 — 146 250,947 436,051 Miscellaneous — — — — 2,314 — — — — — Transfers (810,653) (484,391) (49) — (1,518,646) 653 1,100 238,423 206,446 1,809,134 Special Item — — — 10,853,098 — (1,465,693) (1,972,565) (1,804,693) (2,407,812) (863,726) Total Business-Type Activities General Revenues (819,214) (487,607) 107,353 10,987,407 (1,384,265) (1,428,282) (1,910,889) (1,566,124) (1,950,419) 1,381,459 Total Primary Government General Revenues 75,806,509 75,429,230 75,531,387 87,896,016 89,103,527 75,825,486 94,501,608 101,707,681 106,628,401 108,578,853 Changes in Net Position Governmental Activities 9,314,311 (339,699) (6,401,136) (7,062,724) (14,223,298) 7,816,345 32,209,095 11,018,497 19,102,023 2,958,798 Business-Type Activities 2,316,484 2,641,048 3,467,090 13,949,610 3,186,392 6,684,999 5,210,481 6,140,309 6,548,060 6,914,340 Total Primary Government Changes in Net Position 11,630,795 2,301,349 (2,934,046) 6,886,886 (11,036,906) 14,501,344 37,419,576 17,158,806 25,650,083 9,873,138 Data Source: The Village of Skokie's Annual Comprehensive Financial Report *Accrual Basis of Accounting ** At the beginning of fiscal year 2018, operations of the Performing Arts Center were transferred from the Centre East Metropolitan, Exposition, Auditorium, and Office Building Authority, a discretely presented component unit, to the Village, which resulted in the Preforming Arts Center being presented as an enterprise fund. 167  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Program Revenue by Function/Program - Last Ten Fiscal Years* April 30, 2025 (Unaudited) 2013 2017 2018** Governmental Activities Charges for Services General Government $ 9,466,104 8,961,195 9,604,697 Public Safety 660,973 716,958 459,169 Public Works 675,000 675,000 863,000 Total Charges for Services 10,802,077 10,353,153 10,926,866 Operating Grants and Contributions General Government 736,766 823,445 816,742 Public Safety 640,160 592,106 354,410 Public Works 1,682,348 1,727,039 1,573,504 Investment Income 326,710 326,360 320,425 Total Operating Grants and Contributions 3,385,984 3,468,950 3,065,081 Capital Grants and Contributions General Government — — — Public Works 273,696 564,775 352,716 Health and Welfare — — — Total Capital Grants and Contributions 273,696 564,775 352,716 Total Government Activities 14,461,757 14,386,878 14,344,663 Business-Type Activities: Charges for Services Water and Sewer 11,208,118 11,679,558 12,824,903 Performing Arts Center — — 1,398,226 Skokie Edison Parking Lot 20,512 36,742 48,772 Total Charges for Services 11,228,630 11,716,300 14,271,901 Operating Grants and Contributions Performing Arts Center — — 300,550 Capital Grants and Contributions Performing Arts Center — — 238,625 Total Business-Type Activities 11,228,630 11,716,300 14,811,076 Total Government 25,690,387 26,103,178 29,155,739 Data Source: The Village of Skokie's Annual Comprehensive Financial Report *Accrual Basis of Accounting **At the beginning of FY2018, operations of the Performing Arts Center were transferred from the Centre East Metropolitan, Exposition, Auditorium, and Office Building Authority, a discretely presented component unit, to the Village, which resulted in the Performing Arts Center being presented as an enterprise fund. 168  Return to Agenda 2019 2020 2021 2022 2023 2024 2025 9,098,599 2,975,946 3,666,710 4,383,464 5,958,840 5,836,547 6,905,537 235,629 4,348,039 5,083,829 7,532,829 8,234,036 8,005,548 8,792,666 864,062 3,627,992 3,219,008 2,958,230 3,965,901 4,503,149 2,353,048 10,198,290 10,951,977 11,969,547 14,874,523 18,158,777 18,345,244 18,051,251 924,003 — — — — — — 370,874 58,735 27,763 87,368 30,392 253,037 448,616 1,698,036 2,440,469 4,493,894 4,070,920 3,494,039 3,036,337 3,111,437 307,192 1,414,203 1,871,018 1,198,300 1,199,050 1,198,300 1,201,050 3,300,105 3,913,407 6,392,675 5,356,588 4,723,481 4,487,674 4,761,103 — 3,000 17,074 12,260,790 462,281 790,154 357,574 183,255 — — — — — — — 1,340,113 2,343,222 2,245,898 2,605,343 1,866,491 2,041,323 183,255 1,343,113 2,360,296 14,506,688 3,067,624 2,656,645 2,398,897 13,681,650 16,208,497 20,722,518 34,737,799 25,949,882 25,489,563 25,211,251 13,404,360 13,339,679 13,945,294 14,798,670 15,623,952 16,936,321 17,838,996 1,410,976 1,196,464 154,503 967,557 2,486,350 2,470,835 2,221,860 49,539 37,636 — — — — — 14,864,875 14,573,779 14,099,797 15,766,227 18,110,302 19,407,156 20,060,856 315,000 250,000 250,000 731,423 48,164 97,293 57,766 179,630 521,726 403,322 — 1,105,197 700,248 593,787 15,359,505 15,345,505 14,753,119 16,497,650 19,263,663 20,204,697 20,712,409 29,041,155 31,554,002 35,475,637 51,235,449 45,213,545 45,694,260 45,923,660 169  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Fund Balances of Governmental Funds - Last Ten Fiscal Years* April 30, 2025 (Unaudited) 2016 2017 2018 General Fund Advances to Other Funds $ 2,930,882 1,908,682 1,385,938 Payroll Advances — 477,546 420,672 Prepaids 40,512 108,707 895 Inventories 26,683 55,765 26,397 Notes Receivable 90,000 60,000 30,000 Restricted Public Safety 702,642 792,868 792,868 Committed Public Safety — — Community/Economic Development — — — Assigned Insurance 1,821,238 1,893,097 1,893,097 Community/Economic Development — — — Public Safety — — — Unassigned 13,399,950 14,765,222 15,436,941 Total General Fund 19,011,907 20,061,887 19,986,808 All Other Governmental Funds Nonspendable Prepaids — — — Restricted Community/Economic Development 5,316,705 4,546,308 2,913,948 Debt Service 7,875,631 7,765,410 6,652,458 Employee Benefits — 12,436 127,297 Highways and Streets 3,745 846,686 842,104 Commuter Parking Lot 133,742 154,011 181,638 Local Fuel Tax — — — Unrestricted Committed Public Safety 603,135 696,442 481,451 Assigned Community/Economic Development 1,776,268 463,896 547,529 Capital Projects — — — Unassigned (Deficit) (5,268,757) (2,779,613) (2,902,835) Total All Other Governmental Funds 10,440,469 11,705,576 8,843,590 Total Governmental Funds 29,452,376 31,767,463 28,830,398 Data Source: The Village of Skokie's Annual Comprehensive Financial Report *Modified Accrual Basis of Accounting 170  Return to Agenda 2019 2020 2021 2022 2023 2024 2025 1,490,746 1,490,746 1,490,746 1,490,746 1,490,746 1,490,746 1,490,746 390,732 361,760 333,832 308,729 294,453 277,722 253,311 — 27,338 47,357 39,374 40,332 1,453 1,390 45,509 300 1,780 1,390 1,453 45,154 37,074 — — — — — — — 825,072 780,495 861,836 1,033,305 973,468 1,022,526 1,042,913 — — — — 14,988,719 15,720,289 16,871,435 — 827,473 821,671 972,953 859,767 1,323,305 1,079,794 1,943,737 1,889,465 1,838,359 1,875,904 1,912,908 1,951,081 1,989,834 — 400,772 715,473 909,692 1,202,033 1,582,179 1,596,850 — — — — — — 5,850 15,527,712 13,777,857 12,918,461 41,838,869 37,984,284 34,427,709 35,051,166 20,223,508 19,556,206 19,029,515 48,470,962 59,748,163 57,842,164 59,420,363 — — — — — 3,127,626 3,127,626 15,553,602 6,236,607 8,979,501 35,722,453 31,053,273 31,069,365 31,970,055 6,652,317 4,905,072 3,383,936 10,005,786 8,388,254 16,125,666 16,180,267 119,558 112,043 106,053 96,551 61,632 51,147 555,952 1,604,646 1,146,580 1,667,087 1,181,631 1,323,994 689,142 740,950 208,431 314,553 259,631 257,952 261,765 270,331 277,970 — — — — — — 377,177 714,094 954,083 1,186,240 1,080,588 1,058,299 735,524 438,375 548,448 552,504 517,015 440,636 124,988 440,133 518,780 — — 295,442 4,869,241 7,999,039 15,368,163 16,309,736 (8,531,474) (2,703,609) (1,855,551) (678,671) (332,865) (86,279) (89,505) 16,869,622 11,517,833 14,539,354 52,976,167 49,938,379 67,790,818 70,407,383 37,093,130 31,074,039 33,568,869 101,447,129 109,686,542 125,632,982 129,827,746 171  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Changes in Fund Balances of Governmental Funds - Last Ten Fiscal Years* April 30, 2025 (Unaudited) 2016 2017 2018 Revenues Taxes Property Taxes $ 18,285,452 18,297,501 18,327,997 Other Taxes 26,010,391 28,622,880 28,376,666 Intergovernmental 30,852,363 29,386,748 30,145,350 Licenses and Permits 5,344,232 4,585,027 4,625,965 Charges for Services 2,745,774 3,195,420 4,326,705 Fines 2,589,763 2,223,271 1,953,788 Investment Interest 22,986 159,214 325,573 Miscellaneous 1,071,429 1,327,065 1,043,538 Total Revenues 86,922,390 87,797,126 89,125,582 Expenditures General Government 9,667,673 10,973,977 11,627,488 Public Safety 39,480,037 42,078,694 43,482,110 Public Works 14,405,729 13,823,336 13,949,134 Health and Welfare 2,002,274 2,074,832 2,085,454 Capital Outlay 10,372,563 11,561,634 14,169,003 Debt Service Principal 6,777,017 7,597,813 5,128,955 Interest and Fiscal Charges 2,542,761 2,025,261 1,705,438 Total Expenditures 85,248,054 90,135,547 92,147,582 Excess (Deficiency) of Revenues Over (Under) Expenditures 1,674,336 (2,338,421) (3,022,000) Other Financing Sources (Uses) Debt Issuance — 9,225,000 — Premium on Debt Issuance — — — Payments to Escrow Agent — (9,073,344) — Disposal of Capital Assets 805,969 4,017,461 84,886 Transfers In 6,577,857 6,088,873 8,025,284 Transfers Out (5,767,204) (5,604,482) (8,025,235) 1,616,622 4,653,508 84,935 Net Change in Fund Balances 3,290,958 2,315,087 (2,937,065) Debt Service as a Percentage of Noncapital Expenditures 11.90% 12.40% 11.70% Data Source: The Village of Skokie's Annual Comprehensive Financial Report *Modified Accrual Basis of Accounting 172  Return to Agenda 2019 2020 2021 2022 2023 2024 2025 19,741,761 19,284,405 22,720,556 25,478,035 22,904,347 25,707,180 23,237,962 27,518,488 26,507,389 14,761,690 17,968,013 17,983,543 17,434,368 17,902,454 29,437,274 29,586,095 42,464,921 67,702,105 59,360,734 59,131,675 62,740,661 4,468,663 5,045,994 5,728,746 4,939,708 5,721,784 6,087,107 3,696,218 3,711,051 4,136,117 4,799,361 7,933,636 10,680,902 10,192,866 12,345,790 1,808,305 2,031,657 1,441,440 2,001,179 1,756,091 2,065,271 2,009,243 805,343 690,138 92,307 (109,873) 4,723,385 6,675,341 6,482,298 1,867,774 606,079 2,989,600 1,951,149 2,422,431 2,498,024 3,903,059 89,358,659 87,887,874 94,998,621 127,863,952 125,553,217 129,791,832 132,317,685 15,386,778 34,210,282 17,107,231 20,208,997 21,174,690 18,315,123 16,742,218 44,768,485 47,139,544 46,148,904 187,698,518 52,753,671 51,262,665 54,817,054 14,528,058 13,794,600 14,084,585 14,798,677 15,966,147 16,131,261 17,473,067 2,238,346 2,185,925 2,459,802 1,959,313 3,138,625 2,837,071 2,933,137 8,029,533 8,780,613 8,277,656 8,457,019 11,031,283 16,840,786 19,863,453 4,916,423 5,531,291 4,035,000 3,490,000 12,105,000 11,850,959 12,891,008 1,737,353 1,952,024 1,920,834 1,817,239 2,259,988 2,245,633 2,388,058 91,604,976 113,594,279 94,034,012 238,429,763 118,429,404 119,483,498 127,107,995 (2,246,317) (25,706,405) 964,609 (110,565,811) 7,123,813 10,308,334 5,209,690 9,990,000 30,065,000 — 177,120,000 — 3,097,677 — — 3,098,351 — (1,072,695) — — — — (15,230,610) — — — — — 704,761 92,530 64,529 424,201 189,747 132,617 111,058 4,722,830 7,789,718 9,597,502 17,090,924 11,912,439 23,800,888 21,801,316 (4,722,830) (6,271,072) (8,131,810) (15,118,359) (10,107,746) (21,393,076) (23,432,455) 10,694,761 19,543,917 1,530,221 178,444,071 1,994,440 5,638,106 (1,520,081) 8,448,444 (6,162,488) 2,494,830 67,878,260 9,118,253 15,946,440 3,689,609 8.60% 8.17% 6.92% 2.31% 13.38% 13.22% 12.84% 173  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS General Governmental Tax Revenues by Source - Last Ten Fiscal Years* April 30, 2025 (Unaudited) Regular and Fiscal Home Rule Year Property Replacement Sales Income/Use Hotel/Motel 2016 $ 18,285,452 1,269,886 26,265,494 8,399,663 (1) 2,263,847 2017 18,297,501 1,333,937 27,029,386 7,721,040 (1) 2,080,873 2018 18,327,997 1,087,277 (2) 27,530,173 (2) 8,467,296 (1) (2) 1,946,995 2019 19,741,761 1,122,153 (2) 27,922,512 (2) 8,693,908 (1) (2) 1,990,601 2020 19,284,405 1,477,363 (2) 24,427,227 (2) 8,702,246 (1) (2) 1,666,400 2021 22,720,556 1,392,967 (2) 21,160,073 (2) 10,756,808 (1) (2) 1,009,832 2022 25,478,035 3,238,045 (2) 30,830,233 (2) 13,128,378 (1) (2) 1,555,346 2023 22,904,347 4,244,597 (2) 33,438,917 (2) 13,214,784 (1) (2) 2,134,973 2024 25,707,180 3,069,105 (2) 36,994,606 (2) 13,849,352 (1) (2) 1,853,883 2025 23,237,962 1,884,391 (2) 39,805,664 (2) 14,016,102 (1) (2) 2,264,459 Data Source: The Village of Skokie's Annual Comprehensive Financial Report (1) Includes State Income Tax shown as Intergovernmental Revenue in the General Fund. (2) Replacement, regular sales, and use taxes shown as Intergovernmental Revenue in the General Fund. 174  Return to Agenda Food and Real Estate Utility Tax Tax Telecommunication Transfer Local Fuel (Local) (Local) Other Totals 2,358,264 1,887,066 1,198,571 5,124,899 2,283,963 60,764 69,397,869 2,233,580 1,576,507 1,181,439 5,249,288 4,151,540 56,698 70,911,789 1,954,037 1,183,292 1,099,023 5,373,522 4,192,316 50,421 71,212,349 1,784,104 1,242,743 975,279 5,524,738 4,303,826 88,404 73,390,029 1,574,497 1,408,566 929,008 5,222,424 4,091,460 1,848,941 70,632,537 1,393,674 1,345,065 742,535 5,158,741 3,572,060 1,920,616 71,172,927 1,196,042 2,244,271 782,196 5,806,194 4,625,795 2,509,894 91,394,429 1,061,255 1,332,051 759,655 5,877,764 5,037,826 2,437,262 92,443,431 934,168 1,306,158 758,574 5,345,449 5,149,415 2,410,703 97,378,593 931,592 1,215,775 889,862 5,384,525 5,590,538 2,114,753 97,335,623 175  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Assessed Value and Actual Value of Taxable Property (in Thousands) - Last Ten Fiscal Years April 30, 2025 (Unaudited) Total Estimated Taxable Total Actual Fiscal Residential Commercial Industrial Assessed Direct Tax Taxable Year Property Property Property Other Value (a) Rate (b) Value 2016 $ 1,221,971 $ 683,738 $ 183,463 $ 381 $ 2,089,553 0.7600 $ 6,268,659 2017 1,484,302 747,855 205,765 388 2,438,310 0.6510 7,314,930 2018 1,548,394 716,767 184,907 396 2,450,464 0.6390 7,351,392 2019 1,446,932 783,684 203,604 425 2,434,645 0.6520 7,303,935 2020 1,644,868 879,979 251,067 464 2,776,378 0.5730 8,329,134 2021 1,633,159 923,258 277,631 484 2,834,532 0.5620 8,503,596 2022 1,502,176 878,332 249,037 484 2,630,029 0.6050 7,890,087 2023 1,952,609 903,691 268,658 578 3,125,536 0.5004 9,376,608 2024 2,003,729 941,174 278,201 624 3,223,728 0.4853 9,671,184 2025 2,003,729 941,174 278,201 624 3,223,728 0.4869 9,671,184 Data Source: Cook County Assessor's Office *2024 Assessment not available at the time of this report. Note: Property in the Village of Skokie is reassessed on a triennial basis. Property is assessed at 33.33% of estimated actual value. Tax rates per $100 of equalized assessed value. *Information not available at the time of this report, prior year's data. (a) County deducts the tax-exempt property from each property category before reporting this data. (b) Village of Skokie rate only. Excludes all other taxing jurisdictions. 176  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Direct and Overlapping Property Tax Rates - Last Ten Fiscal Years April 30, 2025 (Unaudited) See Following Page 177  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Direct and Overlapping Property Tax Rates - Last Ten Fiscal Years April 30, 2025 (Unaudited) 2016 2017 2018 Village Direct Rates Village Basic Rate 0.6650 0.5570 0.5590 General Obligation Debt Service 0.0950 0.0940 0.0800 Total Village Direct Rates 0.7600 0.6510 0.6390 Overlapping Rates (a) Skokie Public Library 0.6300 0.5450 0.5570 Skokie Park District 0.5070 0.4400 0.4400 Cook County 0.5520 0.5330 0.4960 Metropolitan Water Reclamation District 0.4260 0.4060 0.4020 Average Grade School (b) 4.4210 3.9310 3.6500 Average High School (c) 3.3410 2.8960 2.8690 Oakton Community College 0.2710 0.2310 0.2320 Other Minor Districts 0.1410 0.1260 0.1570 Total Overlapping Rates 10.2890 9.1080 8.8030 Total Direct and Overlapping Rates 11.0490 9.7590 9.4420 Data Source: Cook County Tax Extension Office. *Information not available at the time of this report, prior year's data. Note: The Village's basic and debt service rates are the result of a calculation performed by the Cook County Treasurer's Office. The tax levy that forms the basis for the tax rates is based on an annual vote of the Village Board and the enabling ordinances for debt service which specifies the annual required debt levy amount. (a) Overlapping rates are those of local and county governments that apply to property owners within the Village of Skokie. (b) There are six elementary school districts within the Village of Skokie. The rate shown is an average of the six districts. The individual school districts are 65, 68, 69, 72, 73, and 73.5. (c) There are two high school districts within the Village of Skokie. The rate shown is an average of the two districts. The individual high school districts are 202 and 219. 178  Return to Agenda 2019 2020 2021 2022 2023 2024 2025 0.5860 0.5413 0.5423 0.5822 0.1985 0.1999 0.1345 0.0660 0.0317 0.0197 0.0228 0.3019 0.2854 0.3524 0.6520 0.5730 0.5620 0.6050 0.5004 0.4853 0.4869 0.5690 0.4990 0.4890 0.5270 0.4430 0.4300 0.4300 * 0.4630 0.4110 0.4060 0.4510 0.4070 0.4070 0.4070 * 0.4890 0.4540 0.4530 0.4460 0.4310 0.3860 0.3860 * 0.4020 0.3890 0.3780 0.3820 0.3740 0.3450 0.3450 * 4.3790 3.7550 3.8238 4.2388 3.6948 3.6568 3.6568 * 2.9000 2.5210 2.5505 2.8180 2.5425 2.5905 2.5905 * 0.2500 0.2210 0.2270 0.2520 0.2210 0.2270 0.2270 * 0.1270 0.1210 0.1200 0.1260 0.1430 0.1390 0.1390 * 9.5790 8.3710 8.4473 9.2408 8.2563 8.1813 8.1813 10.2310 8.9440 9.0093 9.8458 8.7567 8.6666 8.6682 179  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Principal Property Tax Payers - Current Fiscal Year and Nine Fiscal Years Ago April 30, 2025 (Unaudited) 2025 2016 Percentage of Percentage of Total Village Total Village Equalized Equalized Equalized Equalized Assessed Assessed Assessed Assessed Taxpayer Value Rank Value Value Rank Value Westfield - Old Orchard $ 170,232,139 1 5.28% $ 156,517,284 1 7.49% Village Crossing 59,375,277 2 1.84% 39,492,431 2 1.89% Zeller Realty Group 25,862,272 3 0.80% 25,136,758 4 1.20% IRC Shops At Old Orchard 25,803,484 4 0.80% Ten Portfolio Holdings 22,197,296 5 0.69% Imperial Realty 19,971,109 6 0.62% Singerman Real Estate 19,607,896 7 0.61% DoubleTree Chicago North Shore 18,041,347 8 0.56% Milbrook Skokie LLC 17,610,291 9 0.55% 11,549,903 10 0.55% TMF Skokie JV LLC 17,375,946 10 0.54% Forest City 34,673,732 3 1.66% Inland Realty Group 20,013,745 5 0.96% Walton Street Capital 19,397,044 6 0.93% CFO2 Skokie 18,638,520 7 0.89% Fel-Pro Realty Corp./Federal Mogul 11,901,491 8 0.57% Mark Zetti 11,730,875 9 0.56% 396,077,057 12.29% 349,051,783 16.70% Data Source: Cook County Assessor's Office 180  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Property Tax Levies and Collections - Last Ten Fiscal Years April 30, 2025 (Unaudited) Taxes Collected within the Collections Tax Levied for Fiscal Year of the Levy in Total Collections to Date Fiscal Levy the Fiscal Percentage Subsequent Percentage Year Year Year Amount of Levy Years Amount of Levy 2016 2015 $ 16,414,067 $ 9,232,456 56.25% $ 6,219,066 $ 15,451,522 94.14% 2017 2016 16,426,758 8,358,901 50.89% 6,946,803 15,305,704 93.18% 2018 2017 16,204,036 7,891,807 48.70% 7,337,922 15,229,729 93.99% 2019 2018 16,054,809 8,443,365 52.59% 7,603,783 16,047,148 99.95% 2020 2019 15,908,647 8,369,001 52.61% 7,099,903 15,468,904 97.24% 2021 2020 15,916,912 7,057,965 44.34% 7,392,574 14,450,539 90.79% 2022 2021 15,905,696 8,303,370 52.20% 7,508,125 15,811,495 99.41% 2023 2022 15,637,718 9,021,867 57.69% 6,461,546 15,483,413 99.01% 2024 2023 15,644,373 8,036,287 51.37% 7,306,425 15,342,712 98.07% 2025 2024 (1) 15,582,080 7,964,571 51.11% 284,113 8,248,684 52.94% Data Source: Office of County Clerk Note: (1) Tax levy still in collection. 181  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Sales Tax by Category (in Thousands) - Last Ten Calendar Years April 30, 2025 (Unaudited) Calendar Year 2015 2016 2017 2018 General Merchandise $ 4,759 4,321 4,243 4,138 Food 1,580 1,702 1,734 1,790 Drinking and Eating Places 3,923 3,982 4,017 3,957 Apparel 5,598 5,514 5,291 5,049 Furniture 2,767 3,023 3,164 3,341 Lumber, Hardware 381 366 326 337 Automotive and Filling Stations 3,867 3,578 3,533 3,876 Drugs, Retail 3,414 3,800 3,603 3,468 Agriculture and all Others 3,217 2,760 2,805 2,009 Manufacturing 725 691 676 621 Totals 30,231 29,737 29,392 28,586 Aggregate Village Sales Tax Rate 2.25% 2.25% 2.25% 2.25% Source: Illinois Department of Revenue Notes: Categorical retail sales tax information is not available on a Village fiscal-year basis. 182  Return to Agenda 2019 2020 2021 2022 2023 2024 4,298 3,165 4,069 4,263 4,318 4,522 1,876 1,969 2,023 2,079 2,207 2,328 4,073 3,133 3,813 4,169 4,560 4,813 4,729 2,396 4,395 4,797 4,667 5,164 3,284 2,411 3,196 3,287 3,293 3,377 320 352 439 449 340 367 3,751 3,108 3,534 3,618 4,510 3,400 3,601 2,486 6,481 9,751 10,257 9,841 1,722 1,442 2,052 2,664 2,938 3,392 723 587 668 718 665 550 28,377 21,049 30,670 35,795 37,755 37,754 2.25% 2.25% 2.25% 2.25% 2.25% 2.25% 183  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Direct and Overlapping Sales Tax Rates - Last Ten Fiscal Years April 30, 2025 (Unaudited) Fiscal Village Direct Year Rate Cook County 2016 2.25% 10.25% 2017 2.25% 10.25% 2018 2.25% 10.25% 2019 2.25% 10.25% 2020 2.25% 10.25% 2021 2.25% 10.25% 2022 2.25% 10.25% 2023 2.25% 10.25% 2024 2.25% 10.25% 2025 2.25% 10.25% Source: Illinois Department of Revenue 184  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Ratios of Outstanding Debt by Type - Last Ten Fiscal Years April 30, 2025 (Unaudited) Governmental Activities General Special General Business-Type Total Percentage Fiscal Obligation Service Area Tax Increment Notes Subscriptions Activities Primary of Personal Per Year Bonds Bonds Financing Payable Payable Water Bonds Government Income (1) Capita (1) 2016 $ 40,592,844 $ 1,500,845 $ 9,040,000 $ — $ — $ 767,380 $ 51,901,069 2.44% $ 801 2017 43,227,515 998,873 — — — 497,922 44,724,310 1.96% 690 2018 38,482,188 479,741 — — — 218,272 39,180,201 1.82% 605 2019 43,784,925 178,046 — — — — 43,962,971 1.97% 679 2020 56,362,497 — — — — — 56,362,497 2.28% 870 2021 52,001,031 — — — — — 52,001,031 2.35% 767 2022 225,346,273 — — — — — 225,346,273 8.48% 3,323 2023 212,956,515 — — — — — 212,956,515 7.50% 3,140 2024 201,206,757 — — 5,989,750 2,711,718 — 209,908,225 7.38% 3,095 2025 189,201,999 — — 5,109,750 2,420,710 — 196,732,459 6.74% 2,901 Data Source: Village of Skokie's Annual Comprehensive Financial Report (1) See the Schedule of Demographic and Economic Statistics for personal income and population data. 185  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Ratio of General Bonded Debt Outstanding - Last Ten Fiscal Years April 30, 2025 (Unaudited) Less: Percentage of General Amounts Net General Actual Taxable Fiscal Obligation Available for Bonded Value of Per Year Bonds Debt Service Debt Property (1) Capita (2) 2016 $ 40,592,844 $ 7,875,631 $ 32,717,213 0.52% $ 505 2017 43,227,515 7,765,410 35,462,105 0.48% 547 2018 38,482,188 6,652,458 31,829,730 0.43% 491 2019 43,784,925 5,932,857 37,852,068 0.52% 584 2020 56,362,497 2,434,908 53,927,589 0.65% 832 2021 52,001,031 2,626,754 49,374,277 0.58% 728 2022 225,346,273 7,652,825 217,693,448 2.76% 3,210 2023 212,956,515 5,864,031 207,092,484 2.21% 3,053 2024 201,206,757 13,698,234 187,508,523 1.94% 2,765 2025 189,201,999 13,734,002 175,467,997 1.81% 2,587 Data Source: The Village of Skokie's Annual Comprehensive Financial Report (1) See the Schedule of Assessed Value and Actual Value of Taxable Property for property value data. (2) See the Schedule of Demographic and Economic Statistics for population data. 186  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Schedule of Direct and Overlapping Governmental Activities Debt April 30, 2025 (Unaudited) Estimated Estimated Debt Percentage Share of Governmental Unit Outstanding Applicable Overlapping Village $ 196,732,459 100.00% $ 196,732,459 Overlapping Debt Schools Community Consolidated School District #65 105,414,499 9.51% 10,024,919 School District #67 4,425,834 2.89% 127,907 School District #68 8,994,988 99.46% 8,946,415 School District #69 33,235,000 80.97% 26,910,380 School District #70 1,099,997 1.37% 15,070 School District #72 11,847,339 99.99% 11,846,154 School District #73 40,230,000 99.99% 40,225,977 School District #73.5 8,810,000 98.92% 8,714,852 Evanston Township High School District #202 30,405,000 9.51% 2,891,516 Community High School District #219 — 53.15% — Oakton Community College District #535 117,232,471 10.91% 12,790,063 Other Debt Cook County 2,093,131,750 1.53% 32,024,916 Cook County Forest Preserve District 83,326,530 1.53% 1,274,896 Metropolitan Water Reclamation District 3,248,879,000 1.56% 50,682,512 Glenview Park District 34,385,166 12.89% 4,432,248 Skokie Park District 24,427,010 97.73% 23,872,517 Total Overlapping Debt 5,845,844,584 234,780,342 Total Direct and Overlapping Debt 6,042,577,043 431,512,801 Data Source: Assessed value data used to estimate applicable percentages provided by the Cook County Assessor's Office. Debt outstanding data provided by Cook County Tax Extension Office. Note: Overlapping governments are those that coincide, at least in part, with the geographic boundaries of the Village of Skokie. This schedule estimates the portion of the outstanding debt of those overlapping governments that is borne by the residents and businesses of Skokie. This process recognizes that, when considering the Village's ability to issue and repay long-term debt, the entire debt burden borne by the residents and businesses should be taken into account. However, this does not imply that every taxpayer is a resident, and therefore responsible for repaying the debt, of each overlapping government. For debt repaid with property taxes, the percentage of overlapping debt applicable is estimated using taxable assessed property values. Applicable percentages were estimated by determining the portion of another governmental unit's taxable assessed value that is within the Village's boundaries and dividing it by each unit's total taxable assessed value. 187  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Legal Debt Margin April 30, 2025 (Unaudited) The Village is a home rule municipality. Article VII, Section 6(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 form ad valorem property tax receipts, only in excess of the following percentages of the essential value of its taxable property...(2) if its population is more than 25,ooo 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 amounts." To date, the General Assembly has set no limits for home rule municipalities. 188  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Demographic and Economic Statistics - Last Ten Fiscal Years April 30, 2025 (Unaudited) Personal Per Income Capita Fiscal (thousands Personal Unemployment Year Population of dollars) Income Rate 2016 64,784 $ 2,129,321 $ 32,868 5.3% 2017 64,784 2,278,000 35,163 4.5% 2018 64,784 2,158,279 33,315 2.9% 2019 64,784 2,232,781 34,465 2.9% 2020 64,784 2,475,850 38,217 19.0% 2021 67,824 2,212,758 32,625 7.1% 2022 67,824 2,658,430 39,196 3.1% 2023 67,824 2,838,509 41,851 2.6% 2024 67,824 2,843,046 41,918 3.6% 2025 67,824 2,919,130 44,330 4.5% Data Sources: Population and per capita information provided by the U.S. Census Bureau. Unemployment data provided by Illinois Department of Employment Security (IDES) 189  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Principal Employers - Current Fiscal Year and Nine Fiscal Years Ago April 30, 2025 (Unaudited) 2025 2016 Percentage Percentage of Total of Total Village Village Employer Employees Rank Employment Employees Rank Employment NorthShore University HealthSystem * 2,831 1 8.52% 2,296 1 7.18% Tenneco/FederalMogul 1,030 2 3.10% 1,279 2 4.00% Niles Township High School District 219 834 3 2.51% 950 3 2.97% Amazon 615 4 1.85% Skokie Park District 466 5 1.40% 432 10 1.35% Georgia Nut 465 6 1.40% 700 5 2.19% Village of Skokie 448 7 1.35% 505 8 1.58% Cook County Circuit Court 400 8 1.20% 465 9 1.46% Visual Comfort Co./Generation brands 399 9 1.20% Macy's 350 10 1.05% 910 4 2.85% Nordstrom 618 6 1.93% Comman Transport 520 7 1.63% Total Village Employment 7,838 23.58% 8,675 27.14% Data Source: Village Employment Survey *Prior Year Data is most recent available at the time of this report 190  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Full-Time Equivalent Village Government Employees by Function - Last Ten Fiscal Years April 30, 2025 (Unaudited) Function 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 General Government Executive Services 48 48 49 49 44 32 32 35 36 34 Finance 14 14 14 15 14 13 13 13 13 13 Community Development 16 16 19 20 21 21 17 17 17 17 Health 15 15 16 17 14 16 16 16 15 17 93 93 98 101 93 82 78 81 81 81 Public Safety Fire 123 123 123 122 119 118 118 118 118 118 Police 171 171 171 170 161 161 161 159 159 159 294 294 294 292 280 279 279 277 277 277 Public Works 94 94 95 94 81 77 77 77 76 75 Water and Sewer 22 22 24 24 23 21 21 24 24 24 Totals 503 503 511 511 477 459 455 459 458 457 Data Source: Village Budget 191  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Operating Indicators by Function/Program - Last Ten Fiscal Years April 30, 2025 (Unaudited) Function/Program 2016 2017 2018 General Government Manager's Office Charitable Solicitation Permits Issued 17 17 17 Total New Hires 56 48 48 Copies of NewSkokie Distributed 250,000 250,000 250,000 Freedom of Information Act Requests 850 820 820 Human Services Requests for Services 30,000 30,000 20,000 Meals-on-Wheels Delivered 5,600 5,600 4,250 Total Volunteer Hours 3,600 3,600 3,500 Individuals Assisted (Services/EFA) — — — Co-Responder Calls for Service — — — Corporation Counsel's Office Ordinances Recorded 120 100 120 Ticket Summons Issued/Admin. Hearings 1,020 1,020 1,020 Finance Department Vehicle Licenses Sold 49,350 43,800 42,750 Purchase Orders Issued 3,300 3,500 2,005 Parking Tickets Processed 1,020 4,100 13,210 Community Development Building Permits 5,800 5,100 3,900 Certificates of Completion 600 520 520 Inspections 7,900 2,220 2,227 Health Department Animal Control Contacts 7,000 7,000 7,200 Child Vision/Hearing Screenings 3,500 4,800 4,600 Food Services Inspections 1,450 1,625 1,550 Public Safety Total EMS Calls 6,004 5,994 6,119 Total Fire Calls 3,635 3,443 3,348 Total 911 Calls — — — Fire Prevention Inspections 1,993 1,866 1,837 E-911 Calls Fire 9,300 9,437 9,467 Reports Processed 51,000 52,231 52,820 Traffic Accidents 2,810 2,890 3,021 Traffic Citations Issued — — — Public Works Tons of Refuse Disposed of 17,800 16,897 17,800 Curb Miles of Street Swept 14,000 17,078 15,516 Miles of Streets Plowed 10,000 3,862 6,078 Data Source: Village Records N/A - Not Available 192  Return to Agenda 2019 2020 2021 2022 2023 2024 2025 15 18 21 2 2 N/A N/A 43 28 25 28 31 38 38 250,000 170,000 170,000 170,000 122,000 112,000 112,000 820 820 820 1,200 1,200 2,076 2,998 20,000 20,000 20,000 N/A N/A N/A N/A 4,250 4,250 4,250 N/A N/A N/A N/A 3,500 3,500 3,500 500 500 N/A N/A — — — — 2,300 1,653 1,701 — — — — 198 1,000 1,110 115 105 110 33 68 54 115 1,071 1,125 1,181 612 1,112 1,210 1,623 42,385 42,600 42,600 42,900 41,220 42,150 42,304 2,251 2,280 2,300 1,238 820 N/A N/A 18,186 19,000 19,000 12,000 7,500 7,600 4,500 3,926 4,100 4,100 4,050 3,700 2,510 3,500 600 560 560 600 620 550 450 7,860 8,900 8,900 7,150 6,400 4,254 6,500 7,200 N/A N/A N/A N/A N/A N/A 4,600 4,200 4,200 4,200 4,200 4,200 3,386 1,550 1,500 1,550 1,060 1,060 1,000 900 6,184 6,422 6,422 6,599 6,908 N/A 7,700 3,898 4,051 4,051 3,472 3,733 171 160 — — — — — 46,474 45,350 1,252 1,800 1,800 1,353 1,784 2,704 2,014 12,767 14,000 14,000 12,956 13,515 14,374 14,534 64,879 60,318 60,318 51,235 66,828 56,531 60,000 2,911 3,036 3,036 4,875 2,074 N/A 2,855 — — — — — 3,203 3,771 18,021 17,779 17,867 20,483 19,000 17,300 17,500 15,475 15,791 15,791 15,861 15,861 15,861 17,561 3,617 9,695 7,791 14,358 14,358 14,000 14,000 193  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Capital Asset Statistics by Function/Program - Last Ten Fiscal Years April 30, 2025 (Unaudited) Function/Program 2016 2017 2018 General Government Facilities Village Hall 1 1 1 Fire Stations 3 3 3 Police Stations 1 1 1 Public Works Facilities 1 1 1 Fire Department Fire Apparatus 12 12 12 Mobile Intensive Care Units (Ambulances) 4 4 4 Police Department Squad Cars 42 42 42 Public Works Refuse Packers 13 13 13 Miles of Skokie Streets 146 146 146 Water and Sewer Average Daily Water Consumption (000's Gals.) 7,413 7,567 7,665 Water Mains (Miles) 177 177 177 Sewer Facilities 163 163 163 Data Source: Village Records 194  Return to Agenda 2019 2020 2021 2022 2023 2024 2025 1 1 1 1 1 1 1 3 3 3 3 3 3 3 1 1 1 1 1 1 1 1 1 1 1 1 1 1 12 12 13 13 13 13 13 4 4 5 5 5 5 5 42 42 37 40 40 40 40 13 13 12 12 12 12 12 146 146 146 146 146 146 146 7,674 7,219 7,376 5,504 5,221 5,385 5,053 177 177 177 177 177 177 177 163 163 163 163 163 163 163 195  Return to Agenda INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENTAL AUDITING STANDARDS 196  Return to Agenda INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENTAL AUDITING STANDARDS December 4, 2025 The Honorable Village Mayor Members of the Board of Trustees Village of Skokie, 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, each major fund, and the aggregate remaining fund information of the Village of Skokie (the Village), Illinois, as of and for the year ended April 30, 2025, and the related notes to the financial statements, which collectively comprise the Village’s basic financial statements, and have issued our report thereon dated December 4, 2025. Report on Internal Control Over Financial Reporting In planning and performing our audit of the financial statements, we considered the Village’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 Village’s internal control. Accordingly, we do not express an opinion on the effectiveness of the Village’s internal control. 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 material weaknesses or significant deficiencies and therefore, material weaknesses or significant deficiencies may exist that were not identified. However, as described in the accompanying schedule of findings and questioned costs, we identified certain deficiencies in internal control that we consider to be material weaknesses and significant deficiencies. 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 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. We consider the deficiencies described in the accompanying schedule of findings and questioned costs as item 2025-001 to be a material weakness. 197  Return to Agenda Village of Skokie, Illinois December 4, 2025 Report on Compliance and Other Matters As part of obtaining reasonable assurance about whether the Village’s financial statements are free from 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 financial statements. 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 or other matters that are required to be reported under Government Auditing Standards. Village’s Response to Findings Government Auditing Standards requires the auditor to perform limited procedures on the Village’s response to the findings identified in our audit and described in the accompanying schedule of findings and questioned costs. Village’s response was not subjected to the other auditing procedures applied in the audit of the financial statements and, accordingly, we express no opinion on the response. 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 Village’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 Village’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose. LAUTERBACH & AMEN, LLP 198  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Schedule of Findings and Responses April 30, 2025 MATERIAL WEAKNESSES Finding 2025 - 1: Restatement to Fund Balance/Net Position Comment: During audit fieldwork, it was identified a TIF Revenue note was not recorded in the prior year and the beginning net position to governmental activities was restated to correct the error. In addition, the Village removed an IMRF reserve liability and restated the beginning fund balance for the IMRF Fund. Recommendation: We recommend the Village implement effective internal controls in order to provide an accurate assessment of reporting requirements for long-term debt and related liabilities. Management Response: Management acknowledges the issue with the reporting of the TIF revenue note; TIF revenue notes of the nature identified are not common in the Village's operations and as such their handling requires procedures not previously established. Since this issue was identified, Management has taken steps to establish such procedures and ensure timely reporting in order to avoid unnecessary restatements of prior balances. 199  Return to Agenda INDEPENDENT AUDITOR’S REPORT ON SUPPLEMENTARY INFORMATION December 4, 2025 The Honorable Village Mayor Members of the Board of Trustees Village of Skokie, Illinois We have audited the financial statements of the governmental activities of the Village of Skokie (the Village), Illinois, as of and for the year ended April 30, 2025, and the related notes to the financial statements, which collectively comprise the Village’s basic financial statements. We issued our report thereon dated December 4, 2025, which contained unmodified opinions on those financial statements. Our audit was performed for the purpose of forming opinions on the financial statements that collectively comprise the basic financial statements. The Consolidated Year-End Financial Report is presented for purposes of additional analysis and is not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The 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 or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the Consolidated Year-End Financial Report is fairly stated in all material respects, in relation to the basic financial statements as a whole. LAUTERBACH & AMEN, LLP  Return to Agenda VILLAGE OF SKOKIE, ILLINOIS Consolidated Year-End Financial Report April 30, 2025 CSFA # Program Name State Federal Total 402-06-3050 93.071 FFY 2022 MIPPA Priority 1 for SHIPs $ — 154 154 420-00-1758 Site Improvements 136,421 — 136,421 420-25-2973 Illinois Travel and Tourism Grant 19,313 — 19,313 444-26-1565 Tobacco Enforcement Program 6,422 — 6,422 482-00-0263 Public Health Emergency Preparedness — 54,533 54,533 482-00-0265 Cities Readiness Initiative — 83,304 83,304 482-00-0901 Local Health Protection Grant and LHPG Opioid — Overdose Prevention and LHGP TB Prevention 98,463 — 98,463 482-00-0902 Tanning Program 67 — 67 482-00-0903 Body Art Establishment Inspection Grant Program 1,712 — 1,712 482-00-0904 Vector Surveillance and Control Grants and Tick — Surveillance 14,805 — 14,805 482-00-0919 Pre-school Vision and Hearing 14,763 — 14,763 482-00-1583 Lead Poisoning Prevention and Response 24,473 — 24,473 482-00-2878 LHD DIS Workforce Development Support Grant — 118,630 118,630 482-00-3127 Strengthening Illinois Public Health Administration — 111,073 111,073 482-00-3371 LHD Respiratory Surveillance and Outbreak — Response Grant — 78,723 78,723 494-10-0343 State and Community Highway Safety/National — Priority Safety Program — 97,928 97,928 532-60-3017 Lead Service Line Inventory Grant Program 47,649 — 47,649 569-00-3150 ILETSB - Officer Recruitment and Retention — — — Grant Program 137,494 — 137,494 Other Grant Programs and Activities — 2,026,876 2,026,876 — Totals 501,582 2,571,221 3,072,803  Return to Agenda Memorandum Manager's Office TO: The Honorable Mayor and Board of Trustees Village Clerk Corporation Counsel FROM: Joljfn T. Lockerby, VillAge Manager DATE: December 11, 2025 SUBJECT: MANAGER'S REPORT BOARD MEETING OF MONDAY, DECEMBER 15,2025 A. Repeal and Replace the Previously Adopted Ordinance 25-8-C-4753. The Village was notified today by the State of Illinois that the Village's Ordinance needs modifications prior to January 1, 2026. The enclosed Ordinance reflects the required changes. A motion is needed to suspend the rules and waive the second reading as required. In addition, I am respectfully requesting approval of the revised ordinance. #636836  Return to Agenda A Memorandum Finance Department To: John Lockerby, Village Manager / ^ .^ ^ -/- From: /-^tlitiarf^rendi, Director of Finance Date: December 11, 2025 Subject: Agenda Item: December 15, 2025 Village Board Meeting Repealing and Replacing Previously Adopted Ordinance 25-8-C-4753 The Municipal Grocery Retailers Occupation and Municipal Grocery Service Occupation Tax was enabled by ordinance 25-8-C-4753, adopted on August 4, 2025. This locally imposed tax is administered by the Illinois Department of Revenue, and a certified copy of the ordinance was timely filed with the Department as required by their regulations. On December 11, 2025 the Village Clerk received a notice from the Department, acknowledging the filing but requiring that an amendment be made pertaining to the service occupation portion of the tax. Specifically, the language incorporated under 98- 205(b) must impose the 1% tax on the "selling price. .." as opposed to the original language of "gross receipts...". In compliance with the Department's request, a replacement ordinance reflecting this change and repealing the original ordinance is attached. This is the only substantive change from the originally adopted language. The Department has mandated that the new ordinance be certified no later than January 1,2026. As such, I respectfully request the Mayor and Board review and take action on the attached at the December 15, 2025 meeting. -Attachment- 636992  Return to Agenda BAM: 12/15/25 1ST reading 2nd reading waived THIS ORDINANCE IWAY BE CITED AS VILLAGE ORDINANCE NUMBER 25-12-C- AN ORDINANCE AMENDING CHAPTER 98, ARTICLE VII, OF THE SKOKIE VILLAGE CODE, AND REPEALING ORDINANCE NO. 25-8-C-4753, CONCERNING A MUNICIPAL GROCERY RETAILERS' OCCUPATION TAX AND MUNICIPAL GROCERY SERVICE OCCUPATION TAX WHEREAS, the Illinois Municipal Code, 65 ILCS 5/1-2-1, provides that the corporate authorities of each municipality may pass all ordinances and make all ru!es and regulations proper or necessary, to carry into effect the powers granted to municipalities, with such fines or penalties as may be deemed proper; and WHEREAS, the Village of Skokie is a home rule Illinois municipality pursuant to the Constitution of the State of Illinois of 1970, as amended;and WHEREAS, on August 5, 2025, the Village adopted Ordinance 25-8-C-4753, amending Chapter 98, Article Vil of the Skokie Village Code {"Village Code"}, to impose a municipa! grocery retailers' occupation tax ("Municipal Grocery Retailer Tax") on all persons engaged in the business of selling groceries in the Village, pursuant to Section 8-11 -24 of the Illinois Municipal Code (65 ILCS 5/8-11-24) ("Act'}; and WHEREAS, as required by the Act, the Village simultaneously amended the Village Code to adopt a municipai grocery service occupation tax on all persons engaged in the business of making sales of service, who, as an incident to making sales of service, transfer groceries as an incident to a sale of service ("Municipal Grocery Service Tax"}; and WHEREAS, the Mayor and Board of Trustees desire to further amend Chapter 98, Article VII of the Village Code to update and clarify the Municipal Grocery Retailer Tax and Municipal Grocery Service Tax in accordance with a request from the Illinois Department of Revenue {"IDOR"}\ and WHEREAS, the Village President and Board of Trustees have determined that it will serve and be in the best interests of the Village to repeal Ordinance 25-8-C-4753 and further amend Chapter 98, Article VII of the Village Code to clarify the Municipal Grocery Retailer Tax and Municipa! Grocery Service Tax, pursuant to this Ordinance; NOW, THEREFORE, BE IT ORDAINED, by the Mayor and Board of Trustees of the Village of Skokie, Cook County, Illinois; Section 1: Recitals. That the recitals of this Ordinance are hereby incorporated as though fully set forth herein. Section 2: Repeal of Ordinance 25-8-C-4753. Ordinance 25-8-C-4753 is hereby repealed in its entirety and is of no further force or effect. Additions are bold and double-un de rlinjed; deletions are struck through. 4909-8799-9361, v. I  Return to Agenda Section 3: Amendment to Chaptet98. Article Vlt, titled "Home Rule Sales Tax" of Chapter 98, titled "Taxation," of the Village Code Is hereby amended to add a new Division 3 to read as follows: "Chapter 98-TAXATION Article VII. HOME RULE SALES TAX DIVISION 3 - MUNICIPAL GROCERY RETAILERS' OCCUPATION TAX AND MUNICIPAL GROCERY SERVICE OCCUPATION TAX 98-205. - Imposed. (a) MUNICIPAL GROCERY RETAILERS' OCCUPATION TAX IMPOSED. A tax is hereby imposed upon all persons engaged in the business of selling groceries at retail in the Village, at the rate of one percent of the gross receipts from such sales made in the course of such business while this Division 3 is in effect. The imposition of this tax is in accordance with and subject to the provisions of Section 8-11 -24 of the Hlinois IVIumcipal Code (65 ILCS 5/8-11-24). (b) MUNICIPAL GROCERY SERVICE OCCUPATION TAX IMPOSED. A tax is hereby imposed upon all persons engaged in the Village in the business of making sales of service who transfer groceries as an incident to a sale of service, at the rate of one percent of the selling price of ail groceries transferred incident to a sale of service while this Division 3 is in effect. The imposition of this tax is in accordance with and subject to the provisions of Section 8-11-24 of the Illinois Municipal Code f65 ILCS 5/8-11-24). 98-206. - Collection and Enforcement of Taxes. The taxes hereby imposed bv this Article, and all civil penalties that may be assessed as an incident of the taxes, wilt be collected and enforced bv the State of Illinois Department of Revenue. The Illinois Department of Revenue has the full power to administer and enforce the provisions of this Article. 98-207. - Effective Date. The taxes imposed by this Division 3 are and will be effective as of and after January 1,2026." Section 4: Filing of Ordinance. As required by Section 8-11-24 of the Illinois Municipal Code (65 ILCS 5/8-11-24), the Village C!erk is hereby directed to file a certified copy of this Ordinance with the IDOR on or before October 1,2025. Section 5: Severability. If any provision of this Ordinance or part thereof is held invalid by a court of competent jurisdiction, the remaining provisions of this Ordinance are to remain in full force and effect, and are to be interpreted, applied, and enforced so as to 4909-8799-9361, v. 1  Return to Agenda achieve, as near as may be, the purpose and intent of this Ordinance to the greatest extent permitted by applicable law. Section 6: Publication. The Village Clerk is hereby directed to publish this Ordinance in pamphlet form pursuant to the Statutes of the State of Illinois Section 7: Effective Date. This Ordinance will be in full force and effect from and after its passage, approval, and publication In the manner provided by law. The taxes imposed pursuant to this Ordinance will take effect on January 1, 2026. ADOPTED this 15th day of December, 2025. Ayes: Nays: Village Clerk Absent: Attested and filed in my office Approved by me this 16th day of this 16th day of December, 2025; December, 2025. and published in pamphlet form according to law from December 15th, 2025 to December 25th, 2025. Mayor, Village of Skokie Village Clerk 4909-8799-9361, V. 1  Return to Agenda STATE OF ILLINOIS } COUNTY OF COOK } VILLAGE OF SKOKiE } CERTIFICATE OF VILLAGE CLERK I, Minal Desal, Village Clerk of the Village of Skokie, in the County of Cook and State of Illinois and being the custodian of records of said Village of Skokie and keeper of the corporate seal thereof, DO HEREBY CERTIFY that the attached and foregoing is a true, correct, and exact copy: Ordinance AN ORDINANCE AMENDING CHAPTER 98, ARTICLE VII, OF THE SKOKIE VILLAGE CODE, AND REPEALING ORDINANCE NO. 25-8-C-4753, CONCERNING A MUNICIPAL GROCERY RETAILERS' OCCUPATION TAX AND MUNICIPAL GROCERY SERVICE OCCUPATION TAX WITNESS my hand and the corporate seal of the said Village of Skokie, Illinois, this 15th day of December, 2025. Minal Desal, Village Clerk Village ofSkokie, Illinois (SEAL) 4909-8799-9361, v. 1  Return to Agenda Memorandum Corporation Counsel's Office TO: The Honorable Mayor and Board of Trustees FROM: ' Barbara A. Mangler, Corporation Counsel DATE: December 11, 2025 SUBJECT: December 15, 2025 Corporation Counsel's Report CONSENT *A. Ordinance, Special Use Permit. 2025-15P, Limited Service Restaurant, 3358 Main Street Item A is on the consent agenda for second reading and adoption. The first reading was on November 17, 2025. This ordinance wifl grant a special use permit to Mrs. Kay's Kitchen, to allow a limited service restaurant with seating, located at 3358 Main Street. Skokie, Illinois. Five tables with seating for 16 people will be added in the current reception area. Mrs. Kay's Kitchen is currently a carryout and catering establishment. *B. Qrdjnance, Modified Review. 2025-041VI, Touhy Marketplace, 3626-3654 Touhv Marketplace Item B is on the consent agenda for second reading and adoption. The first reading was on December 1, 2025. This ordinance will modify the previously approved site plan found in Village Ordinance Number 15-4-Z-4132, for the Touhy Marketplace development at 3626-3654 Touhy Avenue. Condition number 1 in the above cited ordinance wil! be modified to allow an updated site plan dated September 26, 2025, for the indusion of ten (10) electric vehicle charging spaces located along the northernmost parking row of the existing parking lot. The total number of parking spaces open to all vehicles will be reduced by fourteen (14); from 455 to 441. However, the site and use will continue to meet the minimum parking requirements. FIRST READING C. Ordinance, Dedication, 8201 Skokie Boulevard. Right of Way Item C is on the agenda for first reading. The second reading will be on the January 5, 2026 agenda. This ordinance will dedicate a portion of the property at 8201 Skokie Boulevard, for the purpose of widening the adjacent public alley right-of-way. The Village of Skokie is the current property owner and this dedication concerns a portion of property approximately 2.00' x 209.78' along the east side of the property, in order to increase the public alley's right-of-way width from 16' to 18'. A Memorandum from Community Development Director, Johanna Nyden, dated November 10, 2025 is attached. ec: Minal Desai John Lockerfay Page 1 of 1 VOSDOCS-#636894-v1-12_15_25_Corporation_Counset_s_Report  Return to Corp Rpt Memorandum Community Development Department TO: Barbara Mangler, Interim Corporation Counsel FROM: _l _J^M^^^ /L^ Jol^iina Nyden, Commumt^Developmcnt Director ^ t. • DATE: November 10, 2025 SUBJECT: AGENDA ITEM - PLAT OF DEDICATION Attached for the preparation of an ordinance and approval by the Board of Trustees Is a plat of right-of-way dedication of land for a public alley adjacent to 8201 Skokie Boulevard. The Village ofSkokie, being the current property owner, is requesting a land dedicalion of approximately 2.00' x 209.78' along the cast side of the property in order to increase the public alley's right-of-way width from 16' to 18\ The proposed plat meets all Village requirements. The land dedication will be made to the Village. Please place this dedication request on your agenda for approval by the Board ofTrustees at your convenience. Attachments ec: John T. Lockerby, Village Manager Max Slankard, Director of Public Works Russ Rletveld, Director of Engineering Jackie Crooks, Administrative Secretary VOSDOCS-#618239-vl-Right-of-Way_Dedicalion_Adjacent_to_8201_Skokie_Boulcvard  Return to Corp Rpt BAM: 11,17/25 - PC Report *12/15/25 PC: 2025-15P SUP: 637.01 THIS ORDINANCE MAY BE CITED AS VILLAGE ORDINANCE NUMBER 25-12-Z- AN ORDINANCE GRANTING A SPECIAL USE PERMIT TO A LIMITED SERVICE RESTAURANT AT 3358 MAIN STREET, SKOKIE, ILLINOIS IN A B1 SERVICE COMMERCIAL DISTRICT 1 WHEREAS, Ademilota Kayode (hereinafter "Petitioner"), with the consent of Elvia 2 Viilegas, owner of the following described real property: 3 4 LOTS 16 AND 17 IN BLOCK 5 IN NORTH SIDE REALTY AND COMPANY'S DEMPSTER 5 GOLF COURSE SUBDIVISION IN THE NORTHEAST % OF SECTION 23, TOWNSHIP 41 6 NORTH, RANGE 13, EAST OF THE THIRD PRINCIPAL MERIDIAN, IN COOK COUNTY, 7 !LUNOIS. 8 9 PIN: 10-23-223-059-0000 10 more commonly described as 3358 Main Street, Skokie, illinois (the "Subject Property"), n petitioned the Village of Skokie for a special use permit to allow a limited service restaurant 12 with seating in a B1 Service Commercial district; and 13 14 WHEREAS, Mrs. Kay's Kitchen is an existing carryout restaurant and the Petitioner 15 desires to expand by adding five tables with seating for 16 people in the current reception ie area; and 17 WHEREAS, at a public hearing of the Skokie Plan Commission, duly held on October is 16, 2025, for which proper legal notice had been achieved and after hearing ati testimony, the 19 Skokie Plan Commission (a) made the appropriate findings of fact as required under Section 20 118-6(f) of the Skokie Village Code and (b) voted to recommend to the Mayor and Board of 21 Trustees that the requested special use permit be granted subject to the conditions contained 22 in the P!an Commission Report dated November 17, 2025; and 23 WHEREAS, the Mayor and Board of Trustees, at a public meeting duly held on 24 November 17, 2025, concurred in the aforesaid recommendations and findings of fact of the 25 Skokie Plan Commission; 26 NOW, THEREFORE, BE IT ORDAINED by the Mayor and Board of Trustees of the 27 Village of Skokie, Cook County, lliinois: 28 Section 1: That the special use permit requested by the Petitioner to allow a limited 29 service restaurant with seating at the Subject Property, described above and commonly known 30 as 3358 Main Street, Skokie, Illinois, in a B1 Service Commercial district, be and the same is 31 hereby granted and approved subject to each of the conditions set forth below: 32 Page 1 of 2 VOSDOCS-#636830-v1-Ordinance_2025-15P_SUP_3358_Main^Street_Mrs_Kay_s  Return to Corp Rpt 1. The petitioner shall develop the Subject Property in substantial conformance with the final Village approved site plan dated August 12, 2025, and floor plan dated August 12, 2025. 2. Waste receptades shall be placed on the Subject Property for the use of customers, placed at each entrance. 3. At least once during every 4 hours of operation and before opening and closing of the business, employees shall patrol the Subject Property and dear it of debris. Section 2: That a notice of the approval of this Ordinance incorporating the conditions contained herein shall be executed by the owner of the property in writing and duty recorded with the Cook County Clerk's Office at the owner's expense. 10 Section 3: That this Ordinance shall be in full force and effect from and after its 11 passage, approval and recordation as provided by law. ADOPTED this 15th day of December, 2025. Ayes: Village Clerk Nays: Absent: Approved by me this 16th day of Attested and filed in my office this December, 2025. 16th day of December, 2025. Mayor, Village of Skokie Village Clerk Page 2 of 2 VOSDOCS-#636830-v1-Ordinance_2025-15P_SUP_3358_Main_Street_Mrs_Kay_s  Return to Corp Rpt BAM; 12/1/25 New Business *12/15/25 PC: 2025-04M SUP: 428.03 B THIS ORDINANCE MAY BE CITED AS VILLAGE ORDINANCE NUMBER 25-12-Z- AN ORDINANCE APPROVING A MODIFICATION TO THE PREVIOUSLY APPROVED SITE PLAN FOR TOUHY MARKETPLACE, LOCATED AT 3626-3654 TOUHY AVENUE, SKOK/E, ILLINOIS IN A B2 COMMERCIAL DISTRICT 1 WHEREAS, Walmart, on behalf of the owner of the property, Wal-Mart Real Estate 2 Business Trust, located at 3626-3654 Touhy Avenue, Skokie, Illinois, in a B2 Commercial district, 3 requested an amendment to its site plan approval through the modified review procedure; and 4 WHEREAS, on April 16, 2015, the Mayor and Board of Trustees adopted Village Ordinance 5 Number 15-4-Z-4132, amending the site plan for an existing planned development, in a B2 6 Commercial district, on the following described real property: 7 LOTS 1 THROUGH 4 IN TOUHY MARKETPLACE SUBDIVISION, BEING A SUBDIVISION OF 8 PART OF THE WEST HALF OF THE SOUTHEAST QUARTER AND EAST HALF OF THE 9 SOUTHWEST QUARTER OF SECTION 26, TOWNSHIP 41 NORTH, RANGE 13 EAST OF THE to THIRD PRINCIPAL MERIDIAN ACCORDING TO THE PLAT THEREOF RECORDED n FEBRUARY 27, 2013 AS DOCUMENT NUMBER 1305831055, IN COOK COUNTY, ILLINOIS. 12 ALSO 13 LOTS 1 AND 2 !N TOUHY MARKETPLACE FIRST RESUBDMSION, BEING A 14 RESUBDIVISION OF LOT 5 IN TOUHY MARKETPLACE SUBDIVISION OF PART OF THE 15 WEST HALF OF THE SOUTHEAST QUARTER AND EAST HALF OF THE SOUTHWEST 16 QUARTER OF SECTION 26, TOWNSHIP 41 NORTH, RANGE 13 EAST OF THE THIRD 17 PRINCIPAL MERIDIAN, IN COOK COUNTY, ILLINOIS. 18 PINS; 10-26-318-038-0000, 10-26-318-039-0000, 10-26-318-040-0000, 10-26-318-041-0000, 19 10-26-318-042-0000, 10-26-318-043-0000, 10-26-402-064-0000, 10-26-402-065-0000, 20 10-26-402-066-0000 21 more commonly known as Touhy Marketplace, 3626-3654 Touhy Avenue, Skokie, Illinois in a B2 22 Commercial district; and 23 WHEREAS, Walmart desires to include ten (10) electric vehicle (EV) charging spaces 24 located along the northernmost parking row of the existing parking lot. Included in these spaces 25 are two (2) ADA-accessible EV charging spaces and eight (8) standard EV charging spaces; 26 and 27 WHEREAS, as a consequent of this change in parking spaces, the total number of parking 28 spaces open to all vehicles will be reduced by fourteen (14), from 455 to 441. The site and use 29 will continue to meet the minimum parking requirements; and Page 1 of 2 VOSDOCS-#636818-v1 -Ordinance_2025-04M_Walmart^3626_Touhy  Return to Corp Rpt 1 WHEREAS, the Corporation Counsel, Plan Commission Chairman and Community 2 Development Director for the Village of Skokie reviewed the request and found that the requested 3 modifications: (i) are in substantial compliance with the site plan approval granted, pursuant to Village 4 Ordinance Number 15-4-Z-41 32; and (ii) do not change the intent of the site p!an. !t was determined 5 that the approval for the site plan for the Subject Property could be amended utilizing the modified 6 review procedure pursuant to Chapter 118, Section 11 8-34, of the Skokie Village Code; and 7 WHEREAS, the Corporation Counsel, Plan Commission Chairman and Community 8 Development Director recommended to the Mayor and Board of Trustees that the requested 9 modification be granted, subject to the modified condition contained in the Skokie Plan Commission 10 Chairman's memorandum dated December 1, 2025;and n WHEREAS, at a public meeting duly held on December 1, 2025, the Mayor and Board of 12 Trustees concurred in the aforesaid recommendation of the Corporation Counsel, Plan Commission 13 Chairman and Community Development Director; 14 NOW, THEREFORE, BE IT ORDAINED by the Mayor and Board of Trustees of the Village 15 ofSkokie, Cook County, Illinois: 16 Section 1: That Condition 1 of Village Ordinance Number 15-4-Z-4132 be amended as 17 follows. The highlighted and stricken through material shall be deleted and the highlighted in bold is material shal! be added; 19 1. The petitioners shall develop the Subject Property in substantial confomnance with 20 the: final Village approved Site Plan dated March /1, 2015 September 26, 2025; 21 landscape plans that are recorded for each lot; monument sign plan for Touhy 22 Marketplace dated February 6, 2012; and Walmart wall signage on the elevations 23 dated March 13, 2012 (sheets 1 and 2); 24 Section 2: That a notice of the approval of this Ordinance incorporating the conditions 25 contained herein shall be executed by the owner of the property in writing and duly recorded with 26 the Cook County Clerk's Office at the owner's expense. 27 Section 3: That this Ordinance shall be in full force and effect from and after its 28 passage, approval and recordation as provided by law. ADOPTED this 15th day of December, 2025. Ayes: Nays: Village Clerk Absent: Attested and filed in my office this Approved by me this 16th day of 16th day of December, 2025. December, 2025. Village Clerk Mayor, Village of Skokie Page 2 of 2 VOSDOCS-#636818-v1 -Ordinance_2025-04(\/l_Walmart_3626_Touhy  Return to Corp Rpt BAM: 12/15/25 1st reading *1,5/26 THIS ORDINANCE MAY BE CITED AS VILLAGE ORDINANCE NUMBER 26-1-Z" AN ORDINANCE APPROVING A PLAT OF DEDICATION FOR A PORTION OF PROPERTY LOCATED AT 8201 SKOKIE BOULEVARD, SKOKIE, ILLINOIS IN A CX CORE MIXED USE DISTRICT 1 WHEREAS, the Village of Skokie, a municipal corporation, the owner of the following 2 described real property: 3 LOTS 8 TO 15, BOTH INCLUSIVE, (EXCEPT THE WEST 7 FEET THEREOF) IN VALOS MAIN 4 STREET ADDITION OF BLOCK 4 IN THE SUBDIVISION OF THS WEST 1/z OF THE 5 SOUTHWEST V4 OF SECTION 22, TOWNSHIP 41 NORTH, RANGE 13 EAST OF THE THIRD 6 PRINCIPAL MERIDIAN, IN COOK COUNTY, ILLINOIS. 7 8 PIN: 10-22-310-051-0000 9 more commonly known as 8201 Skokie Boulevard, Skokie, ItlJnois (hereinafter the "Subject io Property"), in a CX Core Mixed Use district, desires to dedicate a portion of the Subject n Property for the public purpose of utilization as part of a public alley right of way. The 12 portion of land to be dedicated is depicted on the "Plat of Dedication", dated November 6, 13 2025, a copy of which is attached hereto as Exhibit "1"; and 14 WHEREAS, the land to be dedicated is legally described as follows: 15 THE EAST 2 FEET OF LOTS 8 TO 15, (EXCEPT THE WEST 7 FEET THEREOF) INCLUSIVE, 16 IN VALOS MAIN STREET ADDITION OF BLOCK 4 IN THE SUBDIVISION OF THE WEST % 17 OF THE SOUTHWEST 1/4 OF SECTION 22, TOWNSHIP 41 NORTH, RANGE 13 EAST OF 18 THE THIRD PRINCIPAL MERIDIAN, IN COOK COUNTY !LLINOiS. 19 (hereinafter the "Dedicated Property"); and 20 WHEREAS, the Dedicated Property is a rectangular shaped parcel along the east 21 property line of the Subject Property, measuring 2 feet east to west and approximately 209 22 feet north to south. This dedication is to increase the public alley right of way width from 16 23 feet to 18 feet; and 24 WHEREAS, the Community Development Director reviewed the proposed Piat of 25 Dedication and has determined that the dedication meets ati Village requirements and has 26 recommended its acceptance as Indicated in her memorandum, dated November 10, 2025; 27 and Page 1 of 3 VOSDOCS-#636889-v1-Ordinance_Plat_of_Dedication_8201_Skokie_Blvd_Public_RighLon/Vay  Return to Corp Rpt 1 NOW, THEREFORE, BE IT ORDAINED by the Mayor and Board of Trustees of the 2 Village of Skokie, Cook County, Illinois: 3 Section 1: That the above stated Recitals are restated and incorporated herein as 4 if stated in full. 5 Section 2: That the dedication of the Dedicated Property, legally described above e and depicted on the "Plat of Dedication", dated November 6, 2025, for the public purpose of 7 being utilized as part of the public alley right of way, adjacent to the Subject Property, be 8 and the same is hereby approved. 9 Section 3: That the "Plat of Dedication", attached hereto as "Exhibit 1", except as 10 it may be revised subject to the approval of the Corporation Counsel and the Village n Manager or designee, be and the same is hereby accepted. The Plat shall be recorded with 12 the Office of the Cook County Clerk. 13 Section 4: That a notice of the approval of this Ordinance incorporating the 14 conditions contained herein shall be executed by the owner of the property in writing and 15 duty recorded with the Office of the Cook County Clerk. ie Section 5: That this Ordinance shall be in full force and effect from and after its 17 passage, approval and recordation as provided by law. ADOPTED this 5th day of January, 2026. Ayes: Viiiage C!erk Nays: Absent: Approved by me this 6th day of Attested and filed in my January, 2026. office this 6th day of January, 2026. Mayor, Village of Skokie Village Clerk Page 2 of 3 VOSDOCS-#636889-v1-Ordinance_PlaLoLDedication_8201_Skokie_B!vd_Public_RighLon/Vay  ill Hl!l I I! iii US 41 (Skofae Blvd.) ^ n F ^. . 1 n^ iF "a ina D n li^ <5" ~ol Ir!s •I ^rf ® iVti 5> m D ai 3 a. Q. 0 ^Q -"h u tn 0 :3 is :.\ CD -0 m 00 M CL M su x 3- 0 (0 (D 0- 'a> '.?. l<? 1? CO i' II f u': '';\. j' ; !6i7S' t •v-^ Oils ^lt Hi ^I I ^1II fi U E Ill ^ 0 st ',?? 3 co H : K < r.' •^2. TO ^ .0. -a it? m li't II c: si 0" I:: 70 i m: I *-T; ^ f, (Q !Sil m i F5 a.* a 11 Hi t i (E'S8''-" E^3 rn il Ill Ill '—.tv ?f < ^ifl •si? s£ ii ?z : }i1 1H i^ II NE Hi fl iS^ *<t; u ft "t '??" 3 2$ Return to Corp Rpt  Return to Agenda Memorandum Mayor's Office TO: Village Clerk Minal Desai / Boq^ci1 of Trustees FROM: Aim/U. Tennes, Mayor I DATE: December 11, 2025 SUBJECT: Corporation Counsel Appointment ~ December 15, 2025 When the Village's Corporation Counsel position became vacant due to retirement last May, the Village launched an extensive recruitment process seeking applications from both interested individuals and firms. In total, 37 individuals and seven firms applied for consideration. I appointed a committee of individuals to review the applications, conduct initial interviews and recommend finalists. The committee was led by Village Manager John Lockerby and also included Nick Wyatt, Assistant Village Manager; Johanna Nyden, Community Development Director; Michael Charley, Health and Human Services Director and Debra Stinson, Human Resources Director. Additional committee members included The Honorable Mathias Delort, retired Illinois Appellate Court Judge as well as four attorneys who live in Skokie and were selected by an application/interview process: Laura Balson, Brian Clarke, Deborah Klein and Michele Nueundorf. After screening all applications, the committee conducted preliminary interviews with eight individuals and second interviews with the strongest candidates. Ultimately, the committee recommended two individuals to advance for further consideration. The committee also conducted preliminary interviews with five firms, and selected Elrod Friedman as the recommended firm. Village Manager John Lockerby and I then interviewed the two recommended individuals as well as Mr. Elrod and his team. I believe that the Village and organization will be best served by representation from Elrod Friedman and the team at Elrod Friedman LLP in conjunction with the existing Corporation Counsel s Department staff. The Village Board had an opportunity to meet with Mr. Elrod and the team of other attorneys from the firm that will serve the Village. I should also note that Mr. Elrod has proven to be a valuable resource during the last six months as he served as special counsel to the Village. Enclosed are both the Resolution and Letter of Engagement. I respectfully seek the Village's Board consent to appoint Steven Elrod firm founder and principal of Elrod Friedman LLP to serve as the Corporation Counsel effective January 1. Details of the firm's retainer agreement and code of ordinance changes for the Corporation Counsel's Office will be forwarded to the Board for consideration during early 2026. Enclosures: Resolution, Letter of Engagement, Introduction to Elrod Friedman LLP and Staff Biographies C: John Lockerby, Village Manager #636533v2  Return to Memo BAM: 12/15/25 New Business THIS RESOLUTION MAY BE CITED AS VILLAGE RESOLUTION 25-12-R- A RESOLUTION CONSENTING TO THE APPOINTMENT OF STEVEN M. ELROD OF THE LAW FIRM ELROD FRIEDMAN LLP TO SERVE AS CORPORATION COUNSEL FOR THE VILLAGE OF SKOKIE 1 WHEREAS, Chapter 2, Article III of the Skokie Village Code creates the office of 2 Corporation Counsel and provides that the position of Corporation Counsel shall be 3 appointed by the Mayor with the consent of the Board of Trustees; and 4 WHEREAS, when a vacancy in the position of Corporation Counse! occurred in the 5 spring of 2025, an interim Corporation Counsel was appointed effective May 19, 2025 to 6 serve until such time as the position of Corporation Counsel is filled; and 7 WHEREAS, on June 18, 2025, the Village issued a Request for Qualifications to s qualified attorneys and law firms to solicit statements of qualifications to serve as 9 Corporation Counsel for the Village; and 10 WHEREAS, at the direction of the Mayor, a search committee, consisting of Village n residents, local attorneys, a municipal iaw expert, the Village Manager, and members of the 12 Village Staff, reviewed qualifications and interviewed potential candidates; and 13 WHEREAS, based on the recommendation of the search committee, the Mayor has 14 determined that the most qualified candidate to serve as Corporation Counsel is Sfeven M. 15 Elroct of the law firm Elrod Friedman LLP; and 16 WHEREAS, the Board of Trustees has considered the Mayor's determination, has 17 reviewed the qualifications of the Etrod Friedman !aw firm, has met with Mr. Elrod and 18 members of the law firm team who will be primarily serving the Village, and concurs with 19 and consents to the appointment of Steven M. Elrod of E!rod Friedman LLP as the 20 Corporation Counsel; and 21 WHEREAS, the Mayor and the Board of Trustees have determined that Mr. Elrod 22 and Elrod Friedman LLP satisfy the quaiifications for appointment as Corporation Counsel, 23 as set forth in Section 2-163 of the Skokie Village Code; and 24 WHEREAS, while Mr. Elrod will serve as the head of the Office of Corporation 25 Counsel, as provided in Section 2-164(a) of the Skokie Village Code, he and his law firm will 26 work and interact with the existing in-house attorneys and staff members in the Office of 27 Corporation Counsel to, collectively, fulfill the duties of Corporation Counsel as defined in 28 the Skokie Village Code; and Page 1 of 2 VOSDOCS-#636907-v1-Resofution_Appointing_CorporatEon_CounseLSteven_M_Eirocf_Elrod_Friedman  Return to Memo 1 WHEREAS, the terms of engagement for Mr. Elrod and his law firm are set forth in 2 the Elrod Friedman LLP Letter of Engagement dated December 11, 2025 and attached to 3 this Resolution as Exhibit 1 (the "Engagement Letter"); and 4 WHEREAS, the Engagement Letter currently contemplates that bifting for legal 5 services will be on an hourly basis; however, the Village and Elrod Friedman LLP 6 contemplate, and have been discussing, moving to an arrangement whereby a majority of 7 the legal services will be covered under a monthly retainer, consistent with the arrangement 8 used by many other suburban local governments that utilize outside counsel legal services. 9 NOW, THEREFORE, BE IT RESOLVED by the Mayor and Board of Trustees of the io Village of Skokie, Cook County, Illinois, that n (a) the Board of Trustees do hereby approve and consent to the Mayor's 12 appointment of Steven M. Elrod to serve as the Corporation Counsel, effective 13 January 1,2026;and 14 (b) the Engagement Letter is hereby approved and the Mayor and Village Manager 15 are hereby authorized to countersign the letter, in the event that the Village and is Etrod Friedman desire to utilize a monthly retainer arrangement for certain of the 17 legal fees, such arrangement would be memorialized in an amendment to the is Engagement Letter, and would become effective only after such amendment is 19 reviewed and approved by the Mayor and Board of Trustees at a public meeting. PASSED this _ day of December, 2025. Ayes: Village Clerk Nays: Absent: Approved by me this _ day of Abstain: December, 2025. Village Clerk Mayor, Village of Skokie Page 2 of 2 VOSDOCS-#636907-v1-ResolutJon_Appofnting_Corporation_Counsel_Steven_M_E!rod_Elrod_Friedman Return to Memo Return to Memo Return to Memo Return to Memo Return to Memo Return to Memo  Return to Memo Elrod Friedman takes great pleasure in submitting this Statement of Qualifications to provide legal services to the Village of Skokie. Given our long-standing relationship with the Village, combined with our municipal law expertise, we believe our firm is uniquely qualified to serve as Corporation Counsel for the Village of Skokie- Skokie is already familiar with the quality and value of our legal services. We have established an excellent working relationship with the Village staff, attorneys, and elected officials, and we are honored to have been invited to submit a proposal to provide legal services. We are ready to provide a full spectrum of services for the Village, at whatever level the Village desires. As you review our qualifications and experience, we think you will see that we are the right choice to provide these services to Skokie. We are excited to submit this Proposal because Skokie is a sophisticated north suburban community with sophisticated legal needs. Our deep knowledge of the Village, the unique issues it faces, and the demands and desires of the community and the region will enable us to provide outstanding general counsel representation in all substantive areas of law affecting the Village. Our law firm Is distinct. We approach our local government representation as a cohesive team, not as individual or siloed practitioners. We take special pride in our responsiveness, collaboration, and efficient work product. As you will read in Section III of this Proposal, we have designated a specific team leader (Steve Elrod) and a specific team of attorneys to represent Skokie. Our team-oriented, client-flrst approach, combined with our depth and experience, enables us to provide superior service and value to our clients. There are no weak links in our firm. Each of our attorneys, whether partners or associates, are excellent and among the most experienced municipal lawyers in Illinois. No other local government firm in Illinois has been ranked Tier One in Zoning and Land Use by Chambers USA - America's Leading Business Lawyers Guide, a highly respected lawyer rating service. Our extensive list of municipal representations is a testament to our approach. We establish and maintain attomey-client relationships that stand the test of time. We have advised Illinois municipal and local governments of all sizes and structures on all matters affecting their activities for more than 40 years. Our practice has a strong focus on suburban communities that, like Skokle, value high-quality residential neighborhoods and vibrant commercial sectors, while preserving and respecting the natural environment and character that the community enjoys. We know all Illinois local governments are different. Our engagements with each of our clients is focused on each individually. Our Statement of Interest. Skokie is a well-pl armed, well-organized, and well-governed municipality facing critical economic, development, and infrastructure opportunities. We want to help the Village with these matters; we know that we can. Our firm does not respond to every request for qualifications we receive. We specifically seek out and thrive on representing local governments that, like Skokie demonstrate leadership and innovation in governing. Simply put, our interest in representing Skokie is not Just to add another municipality to our client base - it Is to support the Village as it serves its residents and provide Skokie's staff and elected officials with the necessary, sophisticated counsel to advance the Village's policies. The attorneys in our firm did not get here by chance - we all have deeply invested our careers in local government law. We established EIrod Friedman to be able to practice local government law at the highest, most efficient level. We have the personnel ready, willing, and able to provide the Village with all 4931-1449-7105, v. 1 Proposal to the Village ofSkokie - 1  Return to Memo of the requested general counsel legal services. If that were not the case, we would not be responding to this RTQ. We are ready and able to serve the Village in either of the following two capacities: (a) outside counsel serving as the general counsel to the Village, providing all general counsel legal services or (b) outside counsel serving as general counsel and supervising the Village's in-house staff attorneys. Our firm does not offer collective bargaining, workers compensation, or prosecutorial services, but we can and do supervise outside firms retained by the Village for these specific areas. Our Knowledge. We can provide excellent counsel for each and every one of the general counsel areas of responsibilities the Village may desire. The materials included with this Proposal describe our expertise in greater detail. We understand, from a general municipal law perspective, how a home rule village like Skokie works; the competing interests it must balance; why It must be especially aware of budgets, proper procedures, political and public communications concerns, and how and when it must be responsive to regulatory and other legal matters. When changes in law or circumstances occur that generally impact municipal governments, we are almost always able to prepare responsive materials for our clients on ajoint and shared cost basis, allowing each of our clients the benefit of the collective efforts of multiple attorneys at a fraction of the cost. And our private sector experience sets us apart from other firms that only represent local governments. Deep Knowledge of Regional Issues. Our lawyers have strong roots in Cook County, and particularly in the north and northwest suburbs. Through our decades of representation of local governments in this area, we are intimately aware of the legal, planning, infrastructure, and related issues in and around Skolde. We have excellent, longstanding relationships with numerous elected and appointed officials at all levels throughout Cook County, and we make it a point to keep informed of, and to study, critical matters and issues facing towns throughout the County. For example, we advised numerous municipalities regarding the effects of the Illinois Paid Leave for All Workers Act requirements, management of migrant arrivals from Texas, the regulation. of food vendor trucks and peddling, commercial refuse hauler contracts, lead service line replacements, mural policies, the regulation of intoxicating hemp products, and the use of TIF for economic development strategies. The bottom line is that we can help the Village meet its important policy goals. Our Depth and Breadth. Our law firm currently consists of 16 attorneys all dedicated to serving units of local government throughout the State, and we can handle a broad spectrum of issues. We believe that no other firm in Illinois can match the depth and breadth that we offer to our governmental clients. And we know how to tailor our resources and practice to economically provide responsive and timely work for governments of all sizes. Our Government Operations and Ethics Experience. For the Village of Skokie to accomplish its goals for the community and its residents, its government must operate In a proper and transparent fashion. We support our clients in day-to-day operational issues, such as parliamentary procedures, Open Meetings Act and Freedom of Information Act compliance, as well as conflicts of interest and ethics issues. Our advice focuses on practical, legally appropriate, and publicly defensible outcomes. Governments at all levels throughout the state (including the State of Illinois itself) have retained us to navigate FOIA and OMA issues. As a credit to the way we practice, we have established an excellent relationship wife several key officials in the Illmois Attorney General's office, particularly the Public Access Counselor and staff involved in FOIA and OMA matters. Although we often disagree with the PAC's interpretations ofOMA and FOIA, the office has high respect for our firm and knows that we do not take our positions without strong support and logic. The AG's respect often inures to the benefit of our clients. We would be happy to share specific examples of our unique strategies that have led to particularly important successes on FOIA and OMA challenges during the Interview process. 4931-1449-7105, v. l Proposal to the Village ofSkokie - 2  Return to Memo Our Transition Experience. Our ability to manage legal fees and provide concrete value for our clients is evidenced by how we handle transitions to new village attorney/corporation counsel engagements. Our history with new general counsel municipal engagements makes us confident that we will immediately bring the depth and breadth of our experience and personnel to bear to help Skolde find creative and economical solutions to particular concerns in the conduct of the Village's business. We have commenced new general counsel representations in many different economic and political climates. We have always been able to adapt and tailor the nature and scope of our services to the organizational needs and policy choices of our clients. One thing never changes - our ability to provide the highest level of quality legal representation to our municipal clients. Additionally, through our special counsel engagement with Skokie we have developed deep knowledge of the Village and established strong relationships with Its key staff and elected officials, all of which will further enable a smooth transition Into the Corporation Counsel role. Our Litigation Experience. Our attorneys are excellent municipal litigators. Skokie is familiar with our litigation expertise, as we have assisted the Village in several matters in the Cook County Circuit Court over the past years. We have also successfully handled local government cases in all levels of state and federal Illinois courts, including the Illinois Supreme Court. We say this not only to give you comfort that we can handle any litigation in which the Village may become involved, but also to emphasize a unique and telling aspect of the history of our local government representations -we have consistently reduced litigation costs for our clients because we have significantly reduced the litigation they have been forced to undertake or defend. Developers; contractors, disgruntled employees, and others have learned that a weli-represented municipality is to be negotiated -with, not litigated against. When litigation is necessary or advantageous, we defend our clients vigorously, and often with great success; and when litigation is unnecessary or 111- advised, we guide our clients to the best available outcome under the circumstances — we understand the fmanclal and political consequences of a bad lawsuit. We are not afraid to provide candid and thorough legal guidance that our clients deserve and expect. Our Approach to Legal Fees. Our general counsel local government hourly rates, which will be provided on request, are substantially discounted from both our special counsel government rates and our private sector rates. We know that legal fees will be an important consideration in Skokie's selection process. We urge the Village to thoughtfally consider the fee proposals that it receives holistically. The Village should not assume that the lowest hourly billing rates will necessarily result in the lowest total legal fees. This is most definitely not the case. Frankly, firms offering the lowest hourly rate tend to work slowly and inefficiently. Further, good general counsel is an investment. The best way to avoid undesirable and unnecessary procedural issues, disputes, or litigation expenses is to pay for quality representation up-front. We know this through experience witnessing other municipalities struggle with unnecessarily high legal bills coupled with unmet expectations regarding the level and quality of legal services. The longevity of our municipal representations - for other governments that, like Skokie, understand the difference between price and value - speaks volumes about the efficient and cost-effective legal services that we consistently offer to local governments. A primary reason my partner Peter Friedman and I founded our own firm was to be able to offer our services to our clients m the most economical way. We understand and respect that Skokie's Request for Qualifications did not request specific information concerning legal fees at this point in the Village's evaluation process. While the Village is already fully aware of our hourly billing rate structure, we would be happy, upon request, to submit to the Village more details regarding fee arrangements and our innovative approaches to reduce legal costs. We would also be happy to engage in a discussion with the Village about a monthly retainer structure to allow for efficiency m the provision of legal services and predictability in budgeting for fee legal fee costs. Our Comprehensive Expertise. As the materials in this Proposal demonstrate, our ability to provide counsel to the Village goes far beyond how to run a meeting, or call a vote, or adopt an ordinance. We have 4931-1449-7105, v- ! Proposal to the Village ofSkoid.e - 3  Return to Memo experience and broad expertise in all aspects of municipal governance. We do the little things right, and we do the big and complicated things right as well. After you have reviewed our Proposal, please feel free to contact us directly with any questions or comments. We are excited about this opportunity and we look forward to hearing from you. Steven M. Elrod Managing Partner 4931-1449-7105, v, 1 Proposal to the Village ofSkokie - 4  Return to Memo Steven M. Elrod Partner, Elrod Friedman LLP Chicago Overview About Steve Elrod Steve Elrod represents private and public sector clients on land use and municipal law matters. He is the co-founding partner of Elrod Friedman LLP and serves as the firm’s Managing Partner. Steve is a past-president of the Chicago Bar Association, the largest metropolitan bar association in the nation. He is the Corporation Counsel for the City of Highland Park, and the Village Attorney for the Villages of Deerfield, Glencoe, Lincolnwood and Northbrook. Steve represents owners and developers in a variety of land use projects, and is regularly engaged to secure zoning relief, entitlements, incentives and approvals from state and local governments. His practice focuses on:  Municipal law  Public-private partnerships  Tax incentive and abatement agreements, including tax increment financing (TIF) and special service area (SSA) financing  Annexation, subdivision and development agreements  Affordable housing programs Steve has litigated land use issues, including eminent domain, regulatory taking, inverse condemnation, RLUIPA, the First Amendment and the Second Amendment. He drafted, and successfully defended a federal court challenge to, the City of Highland Park Assault Weapons Ban ordinance and a state court challenge to the Village of Deerfield Assault Weapons Ban ordinance. 1  Return to Memo Steve is an adjunct professor at Northwestern University Pritzker School of Law, where he teaches Land Use and Local Government Law. He is a founding member of the North Suburban Legal Aid Clinic and serves on its Board of Directors. Chambers USA 2024 placed Steve in its highest possible ranking level. Here is a link to the full Chambers 2024 Ranking: Link Credentials Education  Northwestern University Pritzker School of Law, J.D.  Tulane University, B.A., magna cum laude Bar Admissions/Licenses  Illinois  S. Court of Appeals for the Seventh Circuit Memberships  American College of Real Estate Attorneys (ACREL)  Chicago Bar Association, Past President  Urban Land Institute, Chicago Local Council  The Economic Club of Chicago Honors & Awards  Chambers USA – Real Estate: Zoning/Land Use, Tier 1, 2012 – 2020; Star Individual, 2021 – 2024  CBA Vanguard Award, 2023  Northwestern Pritzker School of Law – Outstanding Adjunct Professor Award  Northwestern Pritzker School of Law – Volunteer of the Year Award  The Best Lawyers in America guide, Land Use and Zoning Law; Real Estate Law, 2005-2020; Government Relations Law, 2012-2022  Lawyer of the Year – The Best Lawyers in America guide, Chicago Land Use & Zoning  Ranked No. 1 in Top Ten List of Leading Land Use & Zoning Lawyer in Illinois, Leading Lawyers Network  Tree of Life Award for Civic Service, Jewish National Fund  Lecturer of Merit Award, National College of District Attorneys 2  Return to Memo Representative Matters  Representation of Regency Centers in obtaining land use and TIF approvals for the Mellody Farm Shopping Center in Vernon Hills, IL  Representation of Northwestern Medicine/Central DuPage Hospital in securing zoning and entitlements as part of a public private partnership with the Village of Winfield for the establishment of a retail and office district and expansion of hospital facilities.  Representation of Greystar Development in securing land use and zoning approvals for an age- restricted multifamily residential development complex.  Representation of the City of Chicago in the establishment of the multi-billion dollar Red Line Transit TIF District.  Representation of the Village of Lincolnwood in the redevelopment and public financing of the former Purple Hotel site for the District 1860 mixed-use Development project.  Representation of Buckeye Community Hope Foundation in securing a multi- million settlement in a housing discrimination lawsuit filed against the Village of Tinley Park, IL.  Representation of the Village of Northbrook, IL in the comprehensive redevelopment and public financing of the 105 acre Northbrook Court Shopping Center Property (ongoing). Publications  IICLE Commercial Real Estate: Financing and Transactional Issues 2025 Edition  IICLE Land Use Law: Special Topics 2021 Edition  Elected Official Immunity in Making Local Zoning Decisions, The Urban Lawyer, June 1, 2010  Glossary of Zoning Terms – 2007 Supplement, IICLE – Land Use Law, 2007 Community Service  Chicago Bar Association Edward J. Lewis Lawyers in the Classroom Program  Harold E. Eisenberg Foundation, Second Vice President  Illinois Local Government Lawyers Association  Lambda Alpha International Honorary Land Economics Society  North Suburban Legal Aid Clinic, Board of Directors Speaking Engagements  ICSC Chicago Roundtable Group Leader, 2024  IRMA 10th Annual Education Summit, 2023  IICLE Land Use Law in Illinois, 2022  Chicago Bar Association – Counseling Local Governments, 2022 3  Return to Memo  American Planning Association, Illinois Chapter State Conference 2021  Chicago Bar Association Local Government Committee, 2021  IICLE Local Government Institute 2015-2024  Illinois Local Government Lawyers Association Annual Forum, 2020  John Marshal Kratovil Real Estate Conference 2017, 2019  Seventh Circuit Bar Association Symposium on Gun Violence October 2017 In the News News Articles  NBC – Channel 5 News Investigative Report on Assault Weapon Bans featuring Steven Elrod | NBC Chicago | November 15, 2022  Lincolnwood clears the way for hotel at District 1860 development, where Purple Hotel stood | Chicago Tribune | August 23, 2022  Deerfield’s assault weapons ban upheld by deadlocked Illinois Supreme Court | Chicago Tribune | November 18, 2021  Chicago Suburbs poised to begin outdoor dining | Chicago Sun Times | May 24, 2020  Sunday Breakfast with Steven Elrod | North Shore Weekend Magazine | April 22, 2019  Civility Chat with CBA President Steven Elrod | 2Civility | February 6, 2019  Elrod Wants CBA to lead profession back to civility. | Chicago Daily Law Bulletin | October 18, 2018  Steven M. Elrod Dealmaker Extraordinaire | Chicago Bar Record | July/August 2018  Suburban Attorney Named Bar Association President | Patch.com | June 2018  Court Upholds Highland Park Assault Weapons Ban | Daily North Shore | May 7, 2015  US Supreme Court rejects weapon ban challenge | APNews.com | December 8, 2015 4  Return to Memo Stewart J. Weiss Partner, Elrod Friedman LLP Chicago Overview About Stew Weiss Stew Weiss counsels municipalities on land use, government regulations, and contract matters. He serves as Assistant Village Attorney for the Village of Northbrook and the Village of Glencoe and assistant General Counsel for the City of Des Plaines Stew focuses on minimizing risk and establishing internal best practices, while providing clients with the flexibility to respond to external opportunities and challenges. He has assisted the Firm’s local government clients in the negotiation, drafting, and implementation of redevelopment and subdivision agreements, tax incentive and sales tax rebate agreements, and annexation agreements. Mr. Weiss has guided cities and villages through the rewrites of their business licensing, building code, zoning, and subdivision regulations. He has extensive experience in both public contracting and development incentives, and serves as counsel to village boards of trustees, city councils, zoning boards, plan commissions, and electoral boards. With deep knowledge of the Illinois Cannabis Regulation and Tax Act and the Illinois Compassionate Use of Medical Cannabis Act, he has advised communities and businesses across the state on the regulation and licensing of the cannabis industry as well and unregulated hemp-derived products. Stew dedicates his pro bono practice to organizations that link the well-being of communities to open space and urban agriculture. He serves as pro bono counsel to NeighborSpace, a not-for-profit landbank that maintains over 115 community gardens in the City of Chicago. Stew is also a member of the Board of Directors for Growing Home, a jobs training program in Chicago’s Englewood neighborhood dedicated to providing essential life skills to persons with barriers to the job market through urban farming. 1  Return to Memo Chambers USA 2021 placed Stew in the Associates to Watch tier in Illinois, and included the following observation: Stew “has a sophisticated approach, provides in-depth knowledge and has an expert ability to translate complex issues. He provides perspective, alternatives and likely outcomes of varying scenarios; he is tremendously helpful.” Credentials EDUCATION  Northwestern University Pritzker School of Law, J.D. Cum Laude  Claremont McKenna College, Cum Laude BAR ADMISSIONS/LICENSES  Illinois  U.S. District Court for the Northern District of Illinois MEMBERSHIPS  International Cannabis Bar Association  Chicago Bar Association – Local Government Committee Chair (2014-2015), Vice Chair (2014- 2013), Legislative Liaison (2012-2013) HONORS & AWARDS  Chambers USA – America’s Leading Business Lawyers guide, Real Estate: Zoning/Land Use, Associates to Watch, 2021 Publications  One of the Bills to Reopen the Federal Government Closes the “Hemp Loophole” Nationwide | Elrod Friedman Client Alert | November 13, 2025  Illinois General Assembly Adopts “People Over Parking” Act Overriding Municipal Authority Over Parking Minimums in Transit-Served Areas | Elrod Friedman Client Alert | November 3, 2025  Cannabis, Intoxicating Hemp, and CBD – One Plant, Many Problems | Elrod Friedman Client Alert | February 25, 2025  Equitable Solution to Cannabis Dispensary Showdown Emerges in Springfield | Elrod Friedman Client Alert | April 26, 2021  Best Practices for Public Participation in Virtual Public Meetings and Public Hearings | Elrod Friedman Client Alert | April 2020  An Analysis of Governor Pritzker’s “Stay at Home” Executive Order from a Local Government Perspective | Elrod Friedman Client Alert | March 2020  Illinois Legislature Legalizes Recreational Marijuana | An Overview of the Cannabis Regulation and Tax Act, Holland & Knight Client Alert | May 2019 2  Return to Memo  Missouri v Seibert – Two-Stepping Towards the Apocalypse | Journal of Criminal Law and Criminology (2005) Speaking Engagements  Zoning for Data Centers and Cryptocurrency Mining – APA Illinois Chapter, October 2022  Cannabis Zoning Principles – Coffee & Cannabis, presented by Redmond Construction, March 2022  Cannabis in Illinois: Trends, Developments, and Opportunities – ULI Chicago’s Front Stoop Series, November 2021  Mitigating Cyber-Security Risk in Public Contracting – Chicago Bar Association Local Government Committee – April, 2021  Affordable Housing in the Chicago Metropolitan Area – Chicago Bar Association Local Government Committee Annual Seminar – June, 2020  CEJA and Local Opportunities for Clean Energy – Chicago Bar Association Local Government Annual Seminar – February, 2020  Cannabis Enforcement Basics for Law Enforcement, Client Roundtable – January, 2020  Standing on the Precipice of Legalization: The State of Local Authority under the Cannabis Regulation and Tax Act – Illinois Institute for Continuing Legal Education, Local Government Law Institute – December, 2019  Local Licensing and Zoning Regulation of Cannabis Businesses – Illinois Municipal League Annual Conference – September, 2019  Recreational Cannabis Legalization, Northwest Municipal Conference – January 2019, DuPage Mayors and Managers Association – February 2019, Illinois Municipal League – April, 2019 Community Service  Growing Home – President, Board of Directors  Domestic Violence Legal Clinic – Volunteer Attorney  Bowmanville Community Organization – Zoning Committee Representative Matters  Negotiated Development & Host Community Agreement and Ground Lease for $500 million casino and entertainment complex on behalf of City of Waukegan  Obtained special use approval from the Chicago Zoning Board of Appeals for approximately 10,000 square foot cannabis infusing facility in the West Loop. 3  Return to Memo In the News  Waukegan’s planned casino development clears another hurdle; ‘This is a pretty significant real estate transaction’ | Chicago Tribune | January 5, 2023  Waukegan’s planned casino development clears another hurdle; ‘This is a pretty significant real estate transaction’ | Chicago Tribune | January 5, 2023  Waukegan takes apartment building managers to court; ‘If you are not willing to be a good landlord … we will be nonstop going after you’ | Chicago Tribune | September 9, 2022 4  Return to Memo Marcus E. Martinez Attorney, Elrod Friedman LLP Chicago Overview About Marcus Martinez Marcus Martinez focuses his practice on real estate transactions, zoning, land use, and municipal law. Marcus’ commercial real estate practice includes counseling clients on acquisitions, dispositions, leasing, financing, and public-private partnerships. He also works with private developers and property owners to obtain municipal approvals for real estate development projects including zoning changes, special uses, variations, annexation and development agreements, subdivisions, and planned developments. Prior to joining Elrod Friedman, Marcus served in the City of Chicago’s Department of Law for thirteen years. As an attorney in the Law Department’s Real Estate and Land Use Division, Marcus provided legal assistance to the Department of Planning and Development, Department of Housing, and Department of Transportation, among other client departments in connection with the purchase, sale, leasing, condemnation, zoning and development of land. In that role, Marcus negotiated land acquisitions and sales; drafted a variety of transactional documents, including redevelopment agreements, intergovernmental agreements, leases, and rights of entry; oversaw the City’s eminent domain program; efficiently coordinated and closed transactions; and served as counsel to the Chicago Zoning Board of Appeals. Marcus also represented the City’s Department of Housing before the Chicago Commission on Human Relations. Marcus also represents municipal and local government clients in real estate acquisition matters; annexation and development agreements; intergovernmental agreements; construction and consulting contracts; ethics compliance; license and concession agreements; and compliance with the Freedom of Information Act and Open Meetings Act. 1  Return to Memo In addition to his transactional work, Marcus has extensive litigation experience. During his tenure with the Chicago Law Department, he oversaw high-visibility eminent domain proceedings and handled complex matters in chancery court, criminal court, administrative hearings and administrative review. In that capacity, he participated in multi-departmental taskforces and represented the City in numerous high-profile, high-stakes litigation matters. Marcus is passionate about public service and has a track record of advocating for underserved communities. During law school, Marcus served as a PILI Fellow in the Cabrini Green Legal Aid (CGLA) Housing Law Program. In that role, Marcus advocated for low-income Cook County residents against wrongful terminations of public housing vouchers and to secure the return of security deposits. Marcus also helped establish DePaul University College of Law’s Special Education Advocacy Clinic, a program designed to protect the educational rights of children with developmental disabilities. Credentials EDUCATION  DePaul University College of Law, Juris Doctor  University of Illinois at Chicago, Bachelor of Science in Management  University of Illinois at Chicago, Bachelor of Science in Marketing BAR ADMISSIONS/LICENSES  Illinois  U.S. District Court, Northern District of Illinois  7th Circuit Court of Appeals MEMBERSHIPS  Chicago Bar Association Representative Matters Representation of the City of Chicago Department of Planning and Development in various projects, including:  Sale of city-owned property as part of redevelopment agreement for a community art lawn project on Garfield Boulevard in collaboration with the University of Chicago.  Acquisition of private land for the relocation of a Streets and Sanitation facility.  Redevelopment agreement amendments for anaerobic digester and renewable energy facility.  Land acquisition for conveyance to NeighborSpace for el Paseo Community Garden.  Sale of city-owned property to Veterans of America for Hope Manor Village.  Exchange of land with Salvation Army for establishment of new Chicago Park District skate park. Representation of the Chicago Department of Transportation in various projects, including: 2  Return to Memo  75th Street Corridor Improvement Project under Chicago Region Environmental and Transportation Efficiency (CREATE) program.  Division Street Widening Project. Representation of the Zoning Board of Appeals in administrative review case Tri-Taylor Community Association, et al. v. the ZBA, et al. Representation of Chicago Department of Cultural Affairs and Special Events on lease agreements with National Public Radio, After School Matters, Chicago Architecture Biennial, the Millennium Park Foundation, Story Corp, Design Museum, and the Chicago Park District. Publications  Federal Court Dismisses Challenge to Illinois Sanctuary Policies, Upholding Local Control Over Immigration Enforcement | Elrod Friedman Client Alert | March 21, 2025  Supreme Court Will Consider Whether Public Officials Can Block Social Media Critics | Elrod Friedman Client Alert | April 26, 2023  Legislative Update: Remote Meetings and the Open Meetings Act | Elrod Friedman Client Alert | March 9, 2023  Local Government Board Censures Do Not Violate First Amendment: United States Supreme Court | Elrod Friedman Client Alert | March 28, 2022 Community Service  Chicago Bar Association, Judicial Evaluation Committee  Housing Law PILI Fellow for Cabrini Green Legal Aid Clinic 3  Return to Memo Kelsea Neal Nolot Attorney, Elrod Friedman LLP Chicago Overview About Kelsea Neal Nolot Kelsea Neal Nolot practices zoning, land use, and municipal law, advising public and private sector clients on an array of local government and real estate development matters, including land use regulation, statutory compliance, and regulatory matters. Her experience includes zoning, licensing, governance, contractual matters, and statutory compliance, including the Illinois Freedom of Information Act and the Illinois Open Meetings Act. Before her legal career, Kelsea worked with global architectural and construction firms as a business development and marketing strategist, pursuing new opportunities with institutional, private development, corporate, government, and P3 clients. She also worked for several years on state and federal campaigns and elections. While at Chicago-Kent College of Law, Kelsea received an Environmental and Energy Law and Policy certification. Credentials EDUCATION  Chicago-Kent College of Law, Juris Doctor  Ball State University, Bachelor of Science, Journalism and Strategic Communications 1  Return to Memo BAR ADMISSIONS/LICENSES  Illinois MEMBERSHIPS  Chicago Bar Association  Urban Land Institute, Chicago Publications  Federal Court Dismisses Challenge to Illinois Sanctuary Policies, Upholding Local Control Over Immigration Enforcement | Elrod Friedman Client Alert | August 7, 2025  Federal Court Dismisses Challenge to Illinois Sanctuary Policies, Upholding Local Control Over Immigration Enforcement | Elrod Friedman Client Alert | March 21, 2025  New Accessibility Guidelines for Pedestrian Facilities in Public Rights-of-Way Could Require Local Government Action | Elrod Friedman Client Alert | March 21, 2025 2  Return to Agenda Memorandum TO: Honorable Mayor and Board of Trustees FROM: Paul Luke, Chairman Skokie Plan Commission DATE: December 15, 2025 SUBJECT: CASE 2025-03M – A REQUEST BY OLD ORCHARD APARTMENTS, LLC AT 5202-5250 OLD ORCHARD ROAD FOR AN AMENDMENT TO SITE PLAN APPROVAL ORDINANCE 24-4-Z-4683 THROUGH THE MODIFIED REVIEW PROCEDURE Staff recommends that the request by 5250 Old Orchard, LLC to amend site plan approval ordinance 24-4-Z-4683 to modify the site plan at 5202-5250 Old Orchard Road be approved through modified review. In accordance with the Village Code, the Corporation Counsel, Plan Commission Chairman, and Community Development Director reviewed the request. It was their opinion that the modification to the site is in substantial compliance with the intent of the original site plan approval. Summary: The Village received a request from 5250 Old Orchard, LLC to amend Ordinance 24-4-Z-4683 through the modified review procedure. On April 15, 2024, Zeller OOT, LLC received approval from the Village Board for site plan approval for a mixed-use development at 5202-5250 Old Orchard Road in the OR Office Research district. The site plan approval authorized the adaptive reuse by conversion of two existing seven story office buildings at 5202 and 5250 Old Orchard Road to include office space and 245 residential units, conversion of the upper deck of the existing parking garage into a partial recreational green space amenity space for the residential tenants, the addition of EV charging stations within the garage, and retention of the existing clinic at 5230 Old Orchard Road. While the affordable housing ordinance was not adopted at that time, the Developer agreed to designate 5% of the units in the South Tower as affordable housing at 120% AMI for 25 years. The petitioner, 5250 Old Orchard, LLC, was granted ownership of the subject site by Special Warranty Deed on March 21, 2024. As current owner, the petitioner is requesting to amend the approved site plan, approved landscape plan, and building elevations and is also requesting that the Board of Trustees waive the requirements of Section 94.5 of the Village’s Subdivision Ordinance, and the requirement to prepare and record a new plat of subdivision or resubdivision related to petitioner’s interest in conveying Lot 2 to 5250 Old Orchard Apartments, LLC. The proposed revisions to the site plan, landscape plan, and elevations relate to the following: 1) minor façade changes, reconfiguration of the exterior balconies, and relocation of first floor residential units to higher floors for both the North and South Towers, 2) removal of the amenity deck from the roof of the existing parking garage due to structural concerns and removal of the vegetated screens on the exterior sides of the garage, 3) the addition of recreational amenities at VOSDOC 636855 Page 1 of 2  Return to top of 03M the ground level of the property adjacent to the perimeter of the existing garage structure and on the first floor of the North and South Towers and the removal of 35 parking spaces along the perimeter of the garage to accommodate those amenities, 4) additional landscaping along the northwest elevation of the garage. The project was not subject to the Village’s inclusionary housing ordinance since it started the entitlement process prior to the Village’s adoption of the ordinance. The petitioner is also requesting modification of the designated 5% of units in the South Tower as affordable housing at 120% AMI for 25 years to eliminate said units. The redevelopment is intended to occur in stages, with the North Tower redevelopment commencing first and the South Tower redevelopment following completion of the North Tower. The petitioner acknowledges that delivery of affordable housing units in the South Tower would not be date certain. Therefore, the petitioner is proposing to make a total $600,000 affordable housing contribution in two equal parts, $300,000 with the issuance of the building permits for the North Tower and $300,000 with the issuance of building permits for the South Tower. The $300,000 affordable housing contribution is intended to serve as a fee in lieu for the South Tower. As directed in Condition #29 of Ordinance 24-4-Z-4683, “All modifications to building elevations, signage, and landscaping shall be subject to the review and approval of the Appearance Commission, the petitioner brought portions of the proposed changes to the Appearance Commission on June 11, 2025 and complete proposed changes to the Appearance Commission on November 12, 2025. Certificates of Appropriateness were issued on both occasions. Staff has reviewed the site plan approval modification request. Staff has no objections to the request and recommends that the Petitioner’s request be approved to amend site plan approval ordinance 24-4-Z-4683 to modify the site plan at 5202-5250 Old Orchard Road to reflect the current ownership and according to the attached proposed plan set dated November 20, 2025. Attachments 1. 5202-5250 Old Orchard Road Plan Set dated November 20, 2025 2. Statement of Effects 3. Ordinance 24-4-Z-4683 cc: Barbara Mangler, Interim Corporation Counsel Johanna Nyden, Community Development Director VOSDOC 636855 Page 2 of 2  Return to top of 03M 5202-5250 OLD ORCHARD ROAD OCTOBER NOVEMBER15, 20,2025 2025 LIST OF EXHIBITS 5202 OLD ORCHARD ROAD - NORTH TOWER PREVIOUSLY APPROVED BY APPEARANCE COMMISSION 5250 OLD ORCHARD ROAD - SOUTH TOWER OPTION A 5250 OLD ORCHARD ROAD - SOUTH TOWER OPTION B 5202-5250 OLD ORCHARD ROAD - FULL SITE LANDSCAPE & AMENITY PLAN APPENDIX PREVIOUSLY APPROVED NORTH TOWER FLOOR PLANS D.I.R. DEVELOPMENT BELGRAVIA GROUP 9730 S WESTERN AVE STE 204, 1101 W MONROE ST STE 200 EVERGREEN PARK, IL 60805 CHICAGO, ILLINOIS 60607 © 2025 SULLIVAN GOULETTER & WILSON, LTD. / SGWARCH.COM  Return to top of 03M 5202 & 5250 OLD ORCHARD RD SKOKIE, ILLINOIS 1" = 120' 0 30' 60' 120' 240' N SITE PLAN NOVEMBER15, OCTOBER 20,2025 2025 © 2025 SULLIVAN GOULETTE & WILSON, LTD. / SGWARCH.COM  Return to top of 03M q ARCHITECTURE ) & DESIGN 5202 OLD 5202 OLD ORCHARD ORCHARD ROAD ROAD -- NORTH NORTH TOWER TOWER PREVIOUSLY APPROVED PREVIOUSLY BY APPEARANCE APPROVED BY COMMISSION APPEARANCE COMMISSION © 2025 4 2025 SULLIVAN SULLIVAN GOULETTER GOULETTER & WILSON, WILSON, LTD. LTD. / SGWARCH.COM SGWARCH.COM  Return to top of 03M PROPOSED SOUTHEAST ELEVATION 5202 & 5250 OLD ORCHARD RD SKOKIE, ILLINOIS 1" = 30' 0 10' 20' 30' 60' N APPROVED NORTH TOWER ELEVATIONS NOVEMBER15, OCTOBER 20,2025 2025 PROPOSED WEST ELEVATION © 2025 SULLIVAN GOULETTE & WILSON, LTD. / SGWARCH.COM  Return to top of 03M 5202 & 5250 PROPOSED NORTH ELEVATION OLD ORCHARD RD SKOKIE, ILLINOIS 1" = 30' 0 10' 20' 30' 60' N APPROVED NORTH TOWER ELEVATIONS NOVEMBER15, OCTOBER 20,2025 2025 © 2025 SULLIVAN GOULETTE & WILSON, LTD. / SGWARCH.COM  Return to top of 03M 5202 & 5250 OLD ORCHARD RD SKOKIE, ILLINOIS N NORTHWEST VIEW OF NORTH TOWER NORTHWEST VIEW OF NORTH TOWER NOVEMBER15, OCTOBER 20,2025 2025 © 2025 SULLIVAN GOULETTE & WILSON, LTD. / SGWARCH.COM  Return to top of 03M 5202 & 5250 OLD ORCHARD RD SKOKIE, ILLINOIS N VIEW OF PROPOSED NORTH TOWER ENTRANCE VIEW OF NORTH TOWER ENTRANCE NOVEMBER15, OCTOBER 20,2025 2025 © 2025 SULLIVAN GOULETTE & WILSON, LTD. / SGWARCH.COM  Return to top of 03M 5202 & 5250 OLD ORCHARD RD SKOKIE, ILLINOIS N NORTHEAST VIEW OF NORTH TOWER NORTHEAST VIEW OF NORTH TOWER NOVEMBER15, OCTOBER 20,2025 2025 © 2025 SULLIVAN GOULETTE & WILSON, LTD. / SGWARCH.COM  Return to top of 03M q ARCHITECTURE ) & DESIGN 5250 OLD 5250 OLD ORCHARD ORCHARD ROAD ROAD -- SOUTH SOUTH TOWER TOWER OPTION AA OPTION RESIDENTIAL CONVERSION RESIDENTIAL CONVERSION IDENTICAL IDENTICAL TO TO NORTH NORTH TOWER TOWER DEVELOPMENT © 2025 SULLIVAN GOULETTER & WILSON, LTD. / SGWARCH.COM  Return to top of 03M EXISTING PARKING REPLACED WITH TREES TO SCREEN GARAGE. REFER TO LANDSCAPE PLANS FOR TREE LOCATIONS 569.34' 1' 4.9 14 AT GRADE 177.18' AMENITY PREVIOUSLY SPACE APPROVED PD AT 5202 OLD ORCHARD RD NORTH TOWER EXISTING GARAGE TO ' REMAIN AS IS 8.50 21 697.08' EXISTING ATRIUM AT 5230 OLD ORCHARD RD ' .82 TO REMAIN AS IS 18 SOUTH DOG ' RUN 4.85 17 ' PROPOSED RESIDENTIAL .18 CONVERSION OF 173 SOUTH TOWER AT 5250 OLD ORCHARD RD 4' RETENTION 103.8 POND 5202 & 5250 OLD ORCHARD RD SKOKIE, ILLINOIS 119.22' REFER TO LANDSCAPE 1" = 120' DRAWINGS FOR TREE AND PLANTING LOCATIONS 0 30' 60' 120' 240' 168.08' N SITE PLAN NOVEMBER15, OCTOBER 20,2025 2025 © 2025 SULLIVAN GOULETTE & WILSON, LTD. / SGWARCH.COM  Return to top of 03M PROPOSED SOUTHEAST ELEVATION 5202 & 5250 OLD ORCHARD RD SKOKIE, ILLINOIS 1" = 30' 0 10' 20' 30' 60' N PROPOSED SOUTH TOWER ELEVATIONS NOVEMBER15, OCTOBER 20,2025 2025 PROPOSED NORTH ELEVATION © 2025 SULLIVAN GOULETTE & WILSON, LTD. / SGWARCH.COM  Return to top of 03M PROPOSED WEST ELEVATION 5202 & 5250 OLD ORCHARD RD SKOKIE, ILLINOIS 1" = 30' 0 10' 20' 30' 60' N PROPOSED SOUTH TOWER ELEVATION NOVEMBER15, OCTOBER 20,2025 2025 © 2025 SULLIVAN GOULETTE & WILSON, LTD. / SGWARCH.COM  Return to top of 03M 5202 & 5250 OLD ORCHARD RD SKOKIE, ILLINOIS N SOUTHWEST VIEW OF SOUTH TOWER SOUTHWEST VIEW OF SOUTH TOWER NOVEMBER15, OCTOBER 20,2025 2025 © 2025 SULLIVAN GOULETTE & WILSON, LTD. / SGWARCH.COM  Return to top of 03M 5202 & 5250 OLD ORCHARD RD SKOKIE, ILLINOIS N VIEW OF SOUTH TOWER RESIDENTIAL ENTRANCE VIEW OF SOUTH TOWER RESIDENTIAL ENTRANCE NOVEMBER15, OCTOBER 20,2025 2025 © 2025 SULLIVAN GOULETTE & WILSON, LTD. / SGWARCH.COM  Return to top of 03M 5202 & 5250 OLD ORCHARD RD SKOKIE, ILLINOIS N SOUTHEAST VIEW OF SOUTH TOWER NORTHEAST VIEW OF SOUTH TOWER NOVEMBER15, OCTOBER 20,2025 2025 © 2025 SULLIVAN GOULETTE & WILSON, LTD. / SGWARCH.COM  Return to top of 03M q ARCHITECTURE ) & DESIGN 5250 OLD 5250 OLD ORCHARD ORCHARD ROAD ROAD -- SOUTH SOUTH TOWER TOWER OPTION BB OPTION PRESERVE EXISTING PRESERVE EXISTING OFFICE OFFICE TOWER TOWER DEVELOPMENT NOVEMBER 20,20,2025 2025 © 2025 SULLIVAN GOULETTER & WILSON, LTD. / SGWARCH.COM  Return to top of 03M EXISTING PARKING REPLACED WITH TREES TO SCREEN GARAGE. REFER TO LANDSCAPE PLANS FOR TREE LOCATIONS 569.34' 1' 4.9 14 AT GRADE 177.18' AMENITY PREVIOUSLY SPACE APPROVED PD AT 5202 OLD ORCHARD RD NORTH TOWER EXISTING GARAGE TO ' REMAIN AS IS 8.50 21 697.08' EXISTING ATRIUM AT 5230 OLD ORCHARD RD ' .82 TO REMAIN AS IS 18 SOUTH DOG ' RUN 4 .85 17 ' EXISTING SOUTH .18 TOWER AT 5250 173 OLD ORCHARD RD TO REMAIN AS IS 4' RETENTION 103.8 POND 5202 5202&OLD 5250 OLD ORCHARD RDRD ORCHARD SKOKIE, ILLINOIS 119.22' REFER TO LANDSCAPE DRAWINGS FOR TREE AND 1" = 120' PLANTING LOCATIONS 0 30' 60' 120' 240' 168.08' N SITE PLAN NOVEMBER 20, 2025 © 2025 SULLIVAN GOULETTE & WILSON, LTD. / SGWARCH.COM  Return to top of 03M EAST VIEW OF EXISTING SOUTH TOWER VIEW OF EXISTING SOUTH TOWER WEST ENTRANCE 5202 & 5250 OLD ORCHARD RD SKOKIE, ILLINOIS N EXISTING SOUTH TOWER SITE PHOTOS NOVEMBER15, OCTOBER 20,2025 2025 SOUTH VIEW OF EXISTING SOUTH TOWER SOUTHEAST VIEW OF EXISTING SOUTH TOWER © 2025 SULLIVAN GOULETTE & WILSON, LTD. / SGWARCH.COM  Return to top of 03M q ARCHITECTURE ) & DESIGN 5202 -- 5250 5202 5250 OLD OLD ORCHARD ORCHARD ROAD ROAD FULL SITE FULL SITE LANDSCAPE LANDSCAPE AND EXTERIOR AMENITY AND EXTERIOR PLAN AMENITY PLAN © 2025 Lb 2025 SULLIVAN SULLIVAN GOULETTER GOULETTER & WILSON, WILSON, LTD. LTD. / SGWARCH.COM SGWARCH.COM  Return to top of 03M Refer to Structural Report "5202 Old Orchard Road – Garage Roof Review". Existing garage structure cannot support the load of previously approved garage roof amenity deck. Amenities have been moved to ground level. Refer to Ground Level Amenities page. 5230, 5230 5202 &5250 & 5250 5250 OLD ORCHARD OLD ORCHARD RDRD SKOKIE, ILLINOIS 1" = 40' 0 10' 20' 40' 80' N PREVIOUSLY APPROVED GARAGE ROOF PLAN OCTOBER 06, 07, NOVEMBER08, 20,2025 2025 © 2025 SULLIVAN GOULETTE & WILSON, LTD. / SGWARCH.COM  Return to top of 03M All landscape work will be completed in conjunction with the residential conversion of 5202 Old Orchard, except areas labeled 'Phase 2' which will be completed concurrent shaded pergola and seating with future renovation of 5250 Old Orchard grills (South Tower) es table pac s table s er e 35 uff pavers ornamental tree at t b in lan im p el for existing bocce court couch and fire table dog run with fence and gate walking path evergreen tree walk through connection Refer to Structural Report "5202 Old Orchard Road - Garage Roof Review". Existing garage structure cannot support the load of previous approved garage roof amenity deck. Amenities PHASE PHASE 2II have been moved to ground level. DOGDOG PARK PARK gate Shade structure, grills, seating dog park turf bench table fence 42’ ht dog water fountain patio PHASE II EXTENSION OF WALKING PATH AROUND SOUTH TOWER Note: Removal of 41 parking spaces SCALE: 1”=50’ PREPARED FOR Ground Level Amenities NORTH 0’ 50’ 100’ IN ASSOCIATION WITH 5202 Old Orchard Rd ISSUE DATE: NOVEMBER 19, 2025 All drawings are preliminary and subject to change. Skokie, Illinois © 2025 Hitchcock Design Group Return to top of 03M NOVEMBER 20, 2025 LANDSCAPE SUMMARY: TREE TYPE: PREVIOUS APPROVAL CURRENT PLAN: NOV. 13, 2023 PHASE. 1 / PHASE. 2 : SHADE TREES 21 21 (11/10) EVERGREEN TREES 18 23 (17/6) ORNAMENTAL 35 35 (16/19) TREES  Return to top of 03M Refer to Structural Report "5202 Old Orchard Road – Garage Roof Review". Previously approved green PREVIOUSLY APPROVED NORTHWEST GARAGE ELEVATION screens may increase lateral loading beyond acceptable limits. The newly proposed design replaces the facade mounted screens with a new set of trees. PREVIOUSLY APPROVED SOUTHWEST GARAGE ELEVATION NORTHEAST ELEVATION SIMILAR 5202 5230,&5250 5230 5250 OLD ORCHARD RD SKOKIE, ILLINOIS 1" = 30' 0 10' 20' 30' 60' N PREVIOUSLY APPROVED SOUTHEAST ELEVATION OF ATRIUM BUILDING PREVIOUSLY APPROVED GARAGE ELEVATIONS 07, NOVEMBER08, OCTOBER 20,2025 2025 © 2025 SULLIVAN GOULETTE & WILSON, LTD. / SGWARCH.COM  Return to top of 03M PROPOSED NORTHWEST GARAGE ELEVATION PROPOSED NORTHEAST GARAGE ELEVATION SOUTHWEST ELEVATION SIMILAR 5202 5230 & & 5250 5250 OLD OLD ORCHARD RD ORCHARD RD SKOKIE, ILLINOIS 1" = 30' 0 10' 20' 30' 60' N PROPOSED SOUTHEAST ELEVATION OF ATRIUM BUILDING GARAGE ELEVATIONS NOVEMBER08, OCTOBER 20,2025 2025 © 2025 SULLIVAN GOULETTE & WILSON, LTD. / SGWARCH.COM  Return to top of 03M q ARCHITECTURE ) & DESIGN APPENDIX APPENDIX PREVIOUSLY APPROVED PREVIOUSLY NORTH TOWER APPROVED NORTH FLOOR PLANS TOWER FLOOR PLANS © 2025 4 2025 SULLIVAN SULLIVAN GOULETTER GOULETTER & WILSON, WILSON, LTD. LTD. / SGWARCH.COM SGWARCH.COM  Return to top of 03M RESIDENTIAL BIKE STORAGE ENTRY WITH PACKAGE CO-WORKING MAIL FIRE-RATED SPACE FITNESS AREA CHARGING 1,390 SF 1,665 SF CLOSET 1239 SF STAIR 1 TRASH ROOM COMED LEASING OFFICE 607 SF COMMUNITY AREA ELEV 2 RESIDENTIAL PUMP ROOM LOUNGE WITH KITCHEN LOBBY 1,720 SF ELEV 1 BLDG ENGINEER COMMERCIAL COMMERCIAL ENTRY LOBBY STAIR 2 EXISTING COMMERCIAL 5,343 SF EXISTING CAFE 1,435 SF 5202 & 5250 OLD ORCHARD RD SKOKIE, ILLINOIS 1" = 30' 0 10' 20' 30' 60' N APPROVED NORTH TOWER GROUND FLOOR PLAN NOVEMBER15, OCTOBER 20,2025 2025 © 2025 SULLIVAN GOULETTE & WILSON, LTD. / SGWARCH.COM  Return to top of 03M X11 2 BEDROOM X09 X05 X10 X07 X06 1,100 SF 1 BEDROOM X08 3 BEDROOM 1 BEDROOM 2 BEDROOM 1 BEDROOM + DEN 2 BEDROOM 1,345 SF + DEN + DEN 657 SF 758 SF 758 SF 1,145 SF 1,104 SF X12 STAIR 1 STUDIO 505 SF 17 STORAGE TRASH UNITS X13 1 BEDROOM ELEV 3 X04 + DEN 2 BEDROOM 758 SF 2 1,114 SF X02 X03 ELEV 1 1 BEDROOM 1 BEDROOM 760 SF 760 SF UTILITY X14 1 BEDROOM + DEN 758 SF X01 2 BEDROOM 1,205 SF X21 1 BEDROOM X15 760 SF 2 BEDROOM 1,145 SF NEW BALCONY TYP. STAIR 2 X20 1 BEDROOM 760 SF X22 X19 3 BEDROOM 2 BEDROOM 1455 SF 1,114 SF 5202 & 5250 PEDWAY OLD ORCHARD RD SKOKIE, ILLINOIS X18 3 BEDROOM 1,345 SF 1" = 30' 0 10' 20' 30' 60' N APPROVED NORTH TOWER SECOND FLOOR DEMISING PLAN NOVEMBER15, OCTOBER 20,2025 2025 PROPOSED © 2025 SULLIVAN GOULETTE & WILSON, LTD. / SGWARCH.COM  Return to top of 03M X11 2 BEDROOM X09 X05 X10 X07 X06 1,100 SF 1 BEDROOM X08 3 BEDROOM 1 BEDROOM 2 BEDROOM 1 BEDROOM + DEN 2 BEDROOM 1,345 SF + DEN + DEN 657 SF 758 SF 758 SF 1,145 SF 1,104 SF X12 STAIR 1 STUDIO 505 SF 17 STORAGE TRASH UNITS X13 1 BEDROOM ELEV 3 X04 + DEN 2 BEDROOM 758 SF 2 1,114 SF X02 X03 ELEV 1 1 BEDROOM 1 BEDROOM 760 SF 760 SF UTILITY X14 1 BEDROOM + DEN 758 SF X01 2 BEDROOM 1,205 SF X21 1 BEDROOM X15 760 SF 2 BEDROOM 1,145 SF NEW BALCONY TYP. STAIR STAIR 1 2 X20 1 BEDROOM 760 SF X16 2 BEDROOM X19 + DEN 2 BEDROOM 1,104 SF 1,114 SF X17 1 BEDROOM 657 SF 5202 & 5250 OLD ORCHARD RD SKOKIE, ILLINOIS X18 3 BEDROOM 1,345 SF 1" = 30' 0 10' 20' 30' 60' N APPROVED NORTH TOWER TYPICAL FLOOR DEMISING PLAN NOVEMBER15, OCTOBER 20,2025 2025 PREVIOUSLY APPROVED PROPOSED © 2025 SULLIVAN GOULETTE & WILSON, LTD. / SGWARCH.COM  Return to top of 03M EXISTING MECHANICAL EXISTING PENTHOUSE SCREEN WALL NEW MECHANICAL EXISTING MECHANICAL EQUIPMENT EQUIPMENT 5202 & 5250 OLD ORCHARD RD SKOKIE, ILLINOIS 1/16" = 1'-0" 0 4' 8' 16' 32' N APPROVED NORTH TOWER ROOF PLAN NOVEMBER15, OCTOBER 20,2025 2025 © 2025 SULLIVAN GOULETTE & WILSON, LTD. / SGWARCH.COM  Return to top of 03M OLD ORCHARD TOWERS APPLICATION FOR MODIFIED REVIEW NOVEMBER 21, 2025 STATEMENT OF EFFECTS The subject property is located at 5202-5250 Old Orchard Road and is commonly known as the “Old Orchard Towers” (the “Property”). The Property is improved with two mostly vacant office buildings, the Block Center for Integrative Cancer Treatment in a separate concourse building, a parking garage and a surface parking lot. On April 15, 2024, the Village Board of Trustees passed Ordinance 24-4-Z-4683 (the “Approval Ordinance”) approving a site plan, a landscape plan and building elevations for, among other things, the adaptive reuse of the aforesaid office buildings (referred to individually as the “South Tower” and the “North Tower” and collectively as the “Project”) for multi-family residential use. The current owner of the Property is 5250 Old Orchard Road, LLC, an Illinois limited liability company (the “Petitioner”). This entity has as its members principals or entities affiliated with DIR Development About DIR Development - DIR Development. Lot 1 of the Property consists of the South Tower and half of the parking garage divided vertically along a diagonal line running through the middle of the garage building from southeast to northwest. Lot 2 of the Property consists of the North Tower and the other half of the garage building. The Petitioner intends to convey Lot 2 to a recently formed Illinois limited liability company--5250 Old Orchards Apartments, LLC--which has as its members principals or entities affiliated with DIR Development and principals or entities affiliated with Belgravia Group Belgravia Group | New Developments in Chicago. The Petitioner then intends to convey to the newly formed entity, by a metes and bounds description of the relevant portion of Lot 1, the portions of the top floors of the parking garage which are a part of Lot 1, and the new entity will then convey to the Petitioner, by a metes and bounds description of the relevant portion of Lot 2, the portions of the lower floors of the garage which are a part of Lot 2. At present, the Petitioner intends to retain title to the South Tower and the lower portions of the garage. In the end, the Petitioner and the newly formed limited liability company seek to be identified as the parties benefited by an amended and restated approval ordinance which the Board of Trustees considers through the Modified Review process. On June 11th, the Village’s Appearance Commission unanimously voted to grant a Certificate of Appropriateness to the Petitioner to renovate the North Tower for residential use with minor modifications to the elevations for the North Tower referenced in the Approval Ordinance. The changes that were presented on that date contemplated reconfiguration of the balconies on the exterior of the North Tower and minor modifications to previously submitted floor plans for the North Tower to relocate the bike storage from the garage to the first floor and relocate to higher floors units which were initially proposed to be created on the first floor. There was no change to the total number of dwelling units the Approval Ordinance approved for the North Tower (125) or balconies as a result of these changes. Thereafter, Petitioner encountered several issues which prevented commencement of the approved renovations and prompted further discussions with Village staff. The Petitioner  Return to top of 03M subsequently submitted a new application to the Village requesting Appearance Commission consideration of modifications to the site plan and landscape plan for the Project and for the renovation of the South Tower for residential use, again with minor modifications to the elevations for that building referenced in the Approval Ordinance. The South Tower, if converted to multi-family residential use, will also include 125 dwelling units, which is an increase of five units from what the Approval Ordinance approved for the South Tower. On November 12th, the Appearance Commission unanimously voted to grant a Certificate of Appropriateness to the Petitioner for the South Tower if it is converted to multi-family residential use, and for the modified site plan and landscape plan, with two requested plan revisions that the Petitioner is willing to incorporate into its plans. The modified plans contemplate identical revisions to the elevations and floor plans for the North Tower and South Tower, the removal of the amenity deck from the roof of the garage that sits between the North Tower and the South Tower due to structural concerns1 and the removal of the green screen on the sides of the garage, the addition of recreational amenities at the ground level of the Property adjacent to the perimeter of the existing garage structure and on the first floor of the North Tower and the South Tower, the removal of 35 parking spaces along the perimeter of the garage to accommodate those amenities, and the addition of landscape plantings along the northwest elevation of the garage for added screening. Section 29 of the Approval Ordinance states that any modification to the approved elevations and landscaping plan shall be subject to review and approval by the Skokie Appearance Commission. It is for that reason that the Petitioner appeared before that commission on June 11th and November 12th. The modified site plan, landscape plans and building elevations substantially conform to those approved by the Approval Ordinance. There will be no negative impacts to surrounding property values, traffic conditions, public utilities, stormwater management requirements, or other matters pertaining to the public health, safety, morals and general welfare of the surrounding community as a result of the redevelopment of the Property pursuant to the modified plans. In addition to seeking approval of its desired plan changes, the Petitioner is proposing to advance the Village’s goals with respect to the creation of new affordable housing opportunities in Skokie by making a $600,000 affordable housing contribution to the Village. The Petitioner will pay the Village half of this fee upon Village issuance of a building permit to construct the North Tower building improvements, and it will pay the other half of this fee upon Village issuance of a building permit to construct the South Tower building improvements. It should be noted that, with respect to the North Tower, the Approval Ordinance contemplated neither a monetary contribution for affordable housing nor the provision of affordable housing units in the building, and, with respect to the South Tower, the Approval Ordinance required no monetary contribution for affordable housing, but it did contemplate the reservation of 5% of its units as affordable housing units, for a period of 25 years, for families making 120% of the area median income. The Petitioner now proposes to pay the fee described above in lieu of the provision of these affordable units. Finally, since the division of the garage and the conveyances described above would fall under exemptions in the Illinois Plat Act, since the Property has already been subdivided, and since no new buildings are being constructed on the Property, the Petitioner is requesting that the Board 1 A memorandum prepared by the structural engineering firm Thornton Tomasetti, Inc. which discusses the load limits of the garage roof has been shared with Village staff. 2  Return to top of 03M of Trustees waive the requirements of Section 94.5 .of the Village’s Subdivision Ordinance, and the requirement to prepare and record a new plat of subdivision or resubdivision. In conclusion, based on the foregoing, the Petitioner respectfully requests Board of Trustees adoption of an ordinance amending the Approval Ordinance to (i) approve the Petitioner’s modified site plan, landscape plans, building elevations and floor plans, (ii) provide for the Petitioner’s payment of the affordable housing contribution described above; (iii) identify the Petitioner and the aforementioned newly formed limited liability company as the parties benefited by an amended and restated approval ordinance; and (iv) waiving the requirements of Section 94.5 of the Village’s Subdivision Ordinance to the extent they would apply to the plan of redevelopment described above. 3  Return to top of 03M MML: 3/18/24 Plan Commission 4/1/24 Motion to Reconsider *4/15/24 PC: 2023-31P SPA: 147.09 THIS ORDINANCE MAY BE CITED AS VILLAGE ORDINANCE NUMBER 24-4-Z-4683 AN ORDINANCE GRANTING SITE PLAN APPROVAL FOR A MIXED USE DEVELOPMENT AT 5202-5250 OLD ORCHARD ROAD, SKOKIE, ILLINOIS, IN AN OR OFFICE RESEARCH DISTRICT 1 WHEREAS, Zeller OOT, LLC, the owner of the following described real property: 2 Parcel 1: 3 ALL THAT PART OF THE NORTHWEST FRACTIONAL QUARTER OF SECTION 9, 4 TOWNSHIP 41 NORTH, RANGE 13 EAST OF THE THIRD PRINCIPAL MERIDIAN, LYING 5 WEST OF THE EAST 15 ACRES OF SAID FRACTIONAL QUARTER AND EASTERLY OF 6 A LINE DRAWN PARALLEL WITH AND 135 FEET EASTERLY OF AND MEASURED AT 7 RIGHT ANGLES TO THE EASTERLY RIGHT OF WAY OF THE CHICAGO AND 8 NORTHWESTERN RAILROAD COMPANY; EXCEPT THE NORTH 20 FEET OF THE 9 SOUTH 50 FEET OF THAT PART OF THE NORTHWEST FRACTIONAL QUARTER OF 10 SECTION 9, TOWNSHIP 41 NORTH, RANGE 13 EAST OF THE THIRD PRINCIPAL 11 MERIDIAN, LYING WEST OF THE EAST 15 ACRES OF SAID FRACTIONAL QUARTER 12 AND EASTERLY OF A LINE DRAWN PARALLEL WITH AND 135 FEET EASTERLY OF 13 AND MEASURED AT RIGHT ANGLES TO THE EASTERLY RIGHT OF WAY LINE OF THE 14 CHICAGO AND NORTHWESTERN RAILROAD COMPANY, AS DESCRIBED IN 15 WARRANTY DEED RECORDED NOVEMBER 3, 1972 AS DOCUMENT 22108958 AND 16 ALSO EXCEPT THAT PART FALLING IN HARRISON STREET, IN COOK COUNTY, 17 ILLINOIS. 18 19 Parcel 2: 20 LOTS 1 AND 2 IN OLD ORCHARD OFFICE CENTRE RESUBDIVISION OF KIDDER'S 21 SUBDIVISION OF WITTBOLD'S RAPID TRANSIT TERRACE NO. 4 AND VACATED 22 STREETS AND ALLEYS IN THE EAST 1/2 OF THE NORTHWEST FRACTIONAL 23 QUARTER OF SECTION 9, TOWNSHIP 41 NORTH, RANGE 13 EAST OF THE THIRD 24 PRINCIPAL MERIDIAN, IN COOK COUNTY, ILLINOIS, ACCORDING TO THE PLAT 25 THEREOF RECORDED DECEMBER 22, 1983 AS DOCUMENT 26906605. 26 27 PIN: 10-09-102-063-0000 28 29 legally described above and commonly known as 5202-5250 Old Orchard Road, Skokie Illinois 30 (hereinafter “Subject Property”), petitioned the Village of Skokie on behalf of GW Property 31 Group, LLC (hereinafter “Developer”) for approval to modify an existing site plan in order to 32 convert two existing seven story office buildings at 5202 and 5250 Old Orchard Road into an 33 office and 245 unit residential mixed use development; and Page 1 of 11 VOSDOCS-#618538-v1-24-4-Z-4683__2023-31P__Site_Plan_Approval__5202_5250_Old_Orchard_Road  Return to top of 03M 1 WHEREAS, the Developer has planned this project to be an adaptive reuse of the 2 property, which avoids the demolition of the buildings on the property and the impact, such as 3 landfill, which would result; and 4 WHEREAS, additionally, the Developer is planning to retain the existing clinic at 5230 5 Old Orchard Road and convert the upper deck of the existing parking garage into a partial 6 recreational green space for the residential tenants; and 7 WHEREAS, the residential mix in the north and south towers will be nearly identical 8 consisting of studio, one, two and three-bedroom units; and 9 WHEREAS, the site plan contemplates improvements to the garage including EV 10 charging stations. Guest parking will be located on the ground floor of the garage as well as 11 outdoor spaces; and 12 WHEREAS, the Skokie Plan Commission, at a public hearing duly held on December 7, 13 2023: (i) determined that proper legal notice had been achieved; (ii) made the appropriate 14 findings of fact in the affirmative, as required under Section 118-6(g) of the Skokie Village Code; 15 and (iii) voted to recommend to the Mayor and Board of Trustees that the requested site plan 16 approval be granted subject to the conditions contained in the Plan Commission Report dated 17 March 18, 2023; and 18 WHEREAS, the Mayor and Board of Trustees, at a public meeting duly held on March 19 18, 2024, voted to concur in the aforesaid recommendations and findings of fact of the Skokie 20 Plan Commission by a vote of 3-2 in favor. However, pursuant to the Skokie Village Code, a 21 motion before the Village Board must have 4 affirmative votes to pass and therefore, the Skokie 22 Plan Commission case was not approved; and 23 WHEREAS, the Mayor and Board of Trustees, at the next public meeting duly held on 24 April 1, 2024, on a motion to reconsider, voted to concur in the aforesaid recommendations and 25 findings of fact of the Skokie Plan Commission by a vote of 5-1 in favor. (It was determined 26 upon clarification of the identity of the Developer, that the previous recusal by one of the Trustees 27 was not necessary); and 28 WHEREAS, while the Village has not adopted an affordable housing ordinance which 29 would govern this project, the Developer has agreed to designate 5% of the units in the 30 south tower as affordable housing at 120% AMI for 25 years; and 31 WHEREAS, it has also been determined by the Corporation Counsel, that it is in the best 32 interest for legislative economy that Village Ordinances 10-11-Z-3796 and 15-7-Z-4156, 33 constituting the previous site plan approval and amendments for this property, be repealed. 34 This action was also recommended by staff in the report dated December 7, 2023 to the Plan 35 Commission, but was inadvertently not included in the Plan Commission’s case 36 recommendations to the Mayor and Board of Trustees. 37 NOW, THEREFORE, BE IT ORDAINED by the Mayor and Board of Trustees of the 38 Village of Skokie, Cook County, Illinois: 39 Section 1: That the site plan approval requested by the Petitioner to convert two (2) 40 existing seven (7) story office buildings into an office and residential mixed use development at 41 the property legally described above and commonly known as 5202-5250 Old Orchard Road, Page 2 of 11 VOSDOCS-#618538-v1-24-4-Z-4683__2023-31P__Site_Plan_Approval__5202_5250_Old_Orchard_Road  Return to top of 03M 1 Skokie in an OR Office Research district is hereby granted and approved subject to each of the 2 conditions set forth below: 3 1. The petitioner shall develop the Subject Property in substantial conformance with the final 4 Village approved site plan, dated November 27, 2023; landscape plan, dated November 5 13, 2023; and elevations, dated November 27, 2023. 6 2. Developer shall incorporate 5% affordable housing units in the south tower, at 120% AMI 7 for a period of 25 years and shall have a residential mix of units of the entire south tower. 8 3. Coordinate with Cook County on parkway trees location along Old Orchard Road due to 9 impending roadway improvements scheduled for the next two years. 10 4. One 8" healthy honeylocust is slated to be removed, a $900 bond is required for this tree 11 and may be refunded after the project is completed & new trees are planted. All other 12 removals indicated are acceptable & require no bond. 13 5. Regarding the trees on the garage roof, largest container/tree well possible is required. 14 Specialized lightweight soil is required to maximize health & lifespan of trees planted. 15 6. Tree protection is required for all existing trees to remain that are located near the 16 construction area. The protection must remain in place for the duration of the project. 17 7. Any new parking lot and exterior lighting shall meet Illuminating Engineering Society of 18 North America (IES) standards, be full cut-off design, and be directed away from adjacent 19 properties, subject to the approval of the Engineering Division. 20 8. Any outdoor sound systems shall at all times maintain audio levels that are compliant with 21 the Skokie Village Code. 22 9. All existing damaged public sidewalks or public sidewalks damaged due to the 23 implementation of this plan shall be replaced. 24 10. No objects are allowed within a 15' sight distance triangle in OR Zoning districts, 25 between 30" and 84" in height from grade except traffic control devices listed in the 26 Manual on Uniform Traffic Control Devices. 27 11. Prior to the issuance of building permits, the petitioner shall submit a temporary 28 pedestrian and bicycle circulation plan, including routing, signage, and barriers, to be in 29 place prior to the commencement of construction, subject to the approval of the 30 Engineering Division. 31 12. All fencing, walls, sidewalks, driveways, curbs, wheel stops, parking areas, signage, 32 landscaping, structures, and any other facilities or infrastructure on the Subject Property 33 shall be maintained in a good state of repair, and when needed, be repaired or replaced 34 in a timely manner. 35 13. All private and public sidewalks shall be maintained free of snow, ice, sleet, or other 36 objects that may impede travel. 37 14. Trash shall only be allowed within a designated trash enclosure and shall be screened 38 from public view in an enclosure approved by the Appearance Commission. All trash shall 39 be contained in such a way as to remain out of sight at all times, except for waste 40 receptacles in pedestrian or parking areas. Page 3 of 11 VOSDOCS-#618538-v1-24-4-Z-4683__2023-31P__Site_Plan_Approval__5202_5250_Old_Orchard_Road  Return to top of 03M 1 15. Waste receptacles shall be placed on the Subject Property for use by patrons, and the 2 Health Department shall determine the size, type, and location of these units. 3 16. All off-street parking spaces shall be legibly striped and maintained. 4 17. Any plan to modify parking lot striping must be approved by the Director of Engineering. 5 18. The proposed development shall have a minimum of 518 off-street vehicle parking spaces 6 including 15 handicapped parking spaces, as indicated on the Subject Property plan dated 7 August 3, 2023. 8 19. The handicapped parking spaces shall be installed and maintained in compliance with State 9 of Illinois Accessibility Standards and the Skokie Village Code, including required signage. 10 20. Vehicles shall not be allowed to be parked in or otherwise block common driveways, 11 sidewalks, aisles, or other points of access at any time, shall only be parked in designated 12 parking spaces, and shall not overlap the striped lines of designated parking spaces. 13 21. No required parking space on the site may be for the exclusive use of any commercial 14 tenant. 15 22. All new utilities on the Subject Property or in adjacent right-of-way shall be placed or 16 relocated underground. The petitioner shall bear the full cost of any utility relocation 17 and/or conflicts. 18 23. The owner of the Subject Property shall cooperate with any public utility project. 19 24. The petitioner shall sign an "Agreement for Installation and Maintenance of Landscaping" 20 to assure that the Subject Property and parkway landscaping is completed and 21 maintained, including trimming, watering, and replacing of dead plant materials in a timely 22 manner in accordance with the final approved landscape plan. A copy of said Agreement 23 is attached hereto, marked Exhibit “A” and hereby made part of this Ordinance. This 24 “Agreement for Installation and Maintenance of Landscaping" shall be recorded at the 25 petitioner’s expense. 26 25. All new construction, alterations, and remodeling shall meet current International Building 27 and NFPA Life Safety Codes as amended. 28 26. The petitioner shall obtain all required permits and approvals for improvements to County, 29 State, or Federal rights-of-way from the governing jurisdiction. 30 27. The Subject Property must conform to the Village's storm water control requirements as 31 contained in the Skokie Village Code, including the disconnection of any downspouts. 32 28. All signage shall conform to the Skokie Village Code, except as provided in this ordinance. 33 Any legal nonconforming sign on the Subject Property that shall conform with the Village 34 Code when it is damaged >50%, modified, or replaced in the future. 35 29. All modifications to building elevations, signage, and landscaping shall be subject to the 36 review and approval of the Skokie Appearance Commission. 37 30. The petitioner shall submit to the Planning Division electronic files of the plat of survey, 38 site plan, and landscape plan in their approved and finalized form. The files shall be 39 scaled 2-dimensional drawing files on non-compressed, non-read only CD-ROM *.dwg 40 AutoCAD format. Page 4 of 11 VOSDOCS-#618538-v1-24-4-Z-4683__2023-31P__Site_Plan_Approval__5202_5250_Old_Orchard_Road  Return to top of 03M 1 31. Prior to the issuance of building permits, the petitioner shall submit to the Planning 2 Division of the Community Development Department the name, property address, email 3 address, and telephone number of the company and contact person responsible for site 4 maintenance in compliance with this site plan approval. 5 32. If work is to be performed on public property or if public property is utilized or impacted 6 during construction and/or development, the owner shall provide, or shall cause the 7 developer and/or contractor to provide, the Village of Skokie with a certificate of insurance 8 naming the Village of Skokie as additionally insured for any and all claims related to any 9 and all work. The owner shall hold, and shall cause the developer and/or contractor to 10 hold, the Village of Skokie harmless and indemnify the Village for any and all claims for 11 property damage or personal injury related to work on or use of public property. 12 33. The petitioner shall comply with all Federal and State statutes, laws, rules and regulations 13 and all Village codes, ordinances, rules, and regulations. 14 34. Failure to abide by any and all terms of this Ordinance shall be cause for the Village to 15 initiate hearings to determine whether the subject Ordinance, as well as any applicable 16 business licenses, should be revised or revoked. The petitioner shall pay all costs related 17 to any hearings conducted as a result of non-compliance with any of the provisions of the 18 enabling ordinance. The costs shall include but not be limited to court reporter fees, 19 attorney fees, and staff time required researching and conducting said hearing. 20 Section 2: The Village Ordinance Numbers 10-11-Z-3796 and 15-7-Z-4156 are 21 hereby repealed. 22 Section 3: That a notice of the approval of this Ordinance incorporating the conditions 23 contained herein shall be executed by the owner of the property in writing and duly recorded 24 with the Cook County Clerk’s Office at the owner’s expense. 25 Section 4: That this Ordinance shall be in full force and effect from and after its 26 passage, approval, and recordation as provided by law. ADOPTED this 15th day of April, 2024. Ayes: 6 (Khoeun, Klein, Pure Slovin, Robinson, Sutker, Van Dusen) Acting Village Clerk Nays: 1 (Johnson) Absent: 0 Approved by me this 16th day of Attested and filed in my office this April, 2024. 16th day of April, 2024. Mayor, Village of Skokie Acting Village Clerk Page 5 of 11 VOSDOCS-#618538-v1-24-4-Z-4683__2023-31P__Site_Plan_Approval__5202_5250_Old_Orchard_Road  Return to top of 03M Exhibit A Page 6 of 11 VOSDOCS-#618538-v1-24-4-Z-4683__2023-31P__Site_Plan_Approval__5202_5250_Old_Orchard_Road  Return to top of 03M Page 7 of 11 VOSDOCS-#618538-v1-24-4-Z-4683__2023-31P__Site_Plan_Approval__5202_5250_Old_Orchard_Road  Return to top of 03M Page 8 of 11 VOSDOCS-#618538-v1-24-4-Z-4683__2023-31P__Site_Plan_Approval__5202_5250_Old_Orchard_Road  Return to top of 03M Page 9 of 11 VOSDOCS-#618538-v1-24-4-Z-4683__2023-31P__Site_Plan_Approval__5202_5250_Old_Orchard_Road  Return to top of 03M Page 10 of 11 VOSDOCS-#618538-v1-24-4-Z-4683__2023-31P__Site_Plan_Approval__5202_5250_Old_Orchard_Road  Return to top of 03M Page 11 of 11 VOSDOCS-#618538-v1-24-4-Z-4683__2023-31P__Site_Plan_Approval__5202_5250_Old_Orchard_Road  Return to Agenda Memorandum Community Development Department, Neighborhood Services Division TO: John T. Lockerby, Village Manager FROM: Johanna Nyden, AICP, Community Development Director Kate Portillo, AICP, Planning Manager Justin Malone, Neighborhood & Housing Coordinator / CDBG Administrator DATE: December 5, 2025 Subject: Consolidated Annual Performance and Evaluation Report (CAPER) for Community Development Block Grant (CDBG) Program Year 2024 December 15, 2025, Village Board Meeting and Public Hearing Overview Attached is a draft copy of Skokie’s Consolidated Annual Performance and Evaluation Report (CAPER) for Program Year 2024 (May 1, 2024, through September 30, 2025) to be reviewed at the Monday, December 15, 2025 Village Board meeting. Earlier this month, a draft copy of the plan was made available to the public on the Village’s website and physical copies were available upon request. Approval of the plan will be requested at the meeting on Monday, December 15. Background The term of the one-year Action Plan began May 1, 2024 and was extended to September 30, 2025 after Skokie joined the Cook County Consortium’s Program Year timeline. Beginning with the 2025 Program Year, the program year dates will run from October 1 to September 30, annually. The one-year CAPER serves as the annual report that the Village submits to the U.S. Department of Housing and Urban Development (HUD) to reflect on the previous program year’s goals and accomplishments. The CAPER addresses the Village's use of Community Development Block Grant (CDBG) funds, addresses the priorities and specific objectives identified in the plan, and gives attention to the activities completed by the grant’s applicants. HUD regulations require that public input to the CAPER be sought through a legal notice, making a draft of the plan available to the public, and conducting a public hearing. In addition to the calendar of CDBG public hearings on the Village’s website, the CAPER legal ad was published in the Skokie Review, a publication within the Chicago Tribune, on December 11, 2025. The ad stated the draft report’s availability and invited public input at a public hearing held at the Board of Trustees meeting on Monday, December 15. Next Steps Following a brief presentation and invitation for public comment, the Board will be asked to approve the CAPER to submit it to HUD for final review and approval. 636846 CDBG PY24 CAPER Memo Page 1 of 1  Return to Memo CAPER 2024 Consolidated Annual Performance and Evaluation Report FOR COMMUNITY DEVELOPMENT BLOCK GRANT TO BE SUBMITTED TO THE U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT PROGRAM YEAR: 2024 (Extended Program Year Dates May 1, 2024 - September 30, 2025) Prepared by the Village of Skokie Community Development Department 5127 Oakton Street Skokie, IL 60077 DRAFT COPY FOR THE PUBLIC COMMENT PERIOD December 11, 2025 to December 26, 2025  Return to Memo PLEASE NOTE THAT THIS IS A DRAFT OF THE PY2024 CAPER FOR THE PUBLIC COMMENT PERIOD AND THE PUBLIC HEARING. THERE ARE OUTSTANDING INVOICES WHICH ARE NOT REFLECTED IN THE PR-26 REPORT ATTACHED TO THIS CAPER, HOWEVER THE ANTICIPATED AMOUNT IS REFLECTED IN THE NARRATIVE. AN UPDATED PR-26 REPORT WILL BE SUBMITTED TO HUD IN TIME TO MEET THE DECEMBER 29, 2025 CAPER SUBMISSION DEADLINE. CR-05 - Goals and Outcomes Progress the jurisdiction has made in carrying out its strategic plan and its action plan. 91.520(a) This could be an overview that includes major initiatives and highlights that were proposed and executed throughout the program year. During the Program year 2024 (PY2024), the Village received $548,892 in new CDBG funding. Combined with unexpected funds from previous program years totaling $116,668, a total of $665,560 in entitlement funding was available for program activities during the year. This total does not include any CDBG-CV funding, where a balance in the amount of $266,791.00 in COVID-19 relief funds remains to be used by July, 2026. HUD closely monitors the Village’s timely spending of program year funding to ensure it is used expeditiously. In PY2024, the Village spent $513,282 on CDBG-eligible construction projects throughout the Village. The Village amended the 2024 Action Plan to account for a change in the number of project activities and scopes of work for projects carried out by organizations with the use of CDBG funds. There were no new subrecipients funded via the amendment, only subrecipients that were already being funded by the previously approved Action Plan. The amendment would include changes in the scope of work for two subrecipients, while three new projects would be added to the Action Plan by other subrecipients utilizing $173,885 in prior year funding. The amendment was also to include an additional $80,000 in funding for the Village’s increasingly popular Home Improvement Program, utilizing prior year funding. The following items reflect accomplishments and Action Plan progress for the 2024 Program Year: Affordable Housing: In PY24, the Village worked closely with North West Housing Partnership, a HUD-approved non-profit organization, to assist with the implementation of the Village’s Home Improvement Program. This program remains in high demand as much of Skokie’s housing stock is aging and is in need of weatherization updates. The funding from any applicants and billing hours that were processed during the 2024 Program Year will be drawn from the PY24 Program Year. Additional prior year funding was added to this activity via Action Plan amendment to supplement the existing funding and allow for more applicants to continue in the program. In PY24, the Home Improvement Program expected to rehabilitate 15 homes and completed 7 as of September 30, 2025. Improve Facilities: The Village funded 9 Public Facility improvement projects, 9 of which were completed. Additional prior year funding was added to this project, allowing for an additional 5 projects to be funded and completed within the 2024 Program Year. Of the expected 4,403 persons to be assisted with these projects, 3,955 were actually assisted.  Return to Memo Public Infrastructure: The Village completed two (2) infrastructure projects in PY24, including street resurfacing in low-to moderate-income census tracts as well as a sidewalk replacement program for low-to moderate-income residents. Between both projects, 2,575 actual persons were assisted instead of the 1,965 expected. Through the Village’s 50/50 Sidewalk Replacement Program (referenced above), thirteen (13) low-to moderate-income homeowners were assisted with replaced sidewalks in front of their properties. Planning and Administration: does not report. Public Services: Four (4) public service organizations, including the Village’s Social Worker position, received CDBG public services funding and activities were completed by the end PY24. Out of the expected 1,106 expected residents to be assisted, 2,924 (264.38%) were actually assisted through these public services. This high number of actual assisted residents highlights the need for increased funding for public services for the community in the future. Projects that warranted an extension to be requested and granted include: Affordable Housing: The Village will continue to work with applicants who are in the process of completion with 2024 Program Year funds to be spent on the Village’s Home Improvement Program. Comparison of the proposed versus actual outcomes for each outcome measure submitted with the consolidated plan and explain, if applicable, why progress was not made toward meeting goals and objectives. 91.520(g) Categories, priority levels, funding sources and amounts, outcomes/objectives, goal outcome indicators, units of measure, targets, actual outcomes/outputs, and percentage completed for each of the grantee’s program year goals. Goal Category Source Indicator Unit of Expected Actual – Percent Expected Actual – Percent / Measure – Strategic Complete – Program Complete Amount Strategic Plan Program Year Plan Year Capital CDBG: Homeowner Housing Household Improvements: Affordable Housing 79 21 26.58% 15 7 46% $ Rehabilitated Housing Unit Affordable Housing Non-Homeless Public Facility or Infrastructure Capital Special Needs CDBG: Activities other than Persons Improvements: Non-Housing 9,721 9,707 99.8% 4403 3995 90.7% $ Low/Moderate Income Housing Assisted Improve Facilities Community Benefit Development Public Facility or Infrastructure Capital Non-Housing CDBG: Activities other than Persons Improvements: Public Community 9915 9968 100.53% 1965 2575 131.04% $ Low/Moderate Income Housing Assisted Infrastructure Development Benefit  Return to Memo Homeless Public service activities other CDBG: Persons Services Non-Homeless than Low/Moderate Income 2690 10606 394.28% 1106 2924 264.38% $ Assisted Special Needs Housing Benefit Conduct Planning and Planning and CDBG: Administration Other Other 1 1 100% 1 1 100% Administration $ Activities Table 1 - Accomplishments – Program Year & Strategic Plan to Date Assess how the jurisdiction’s use of funds, particularly CDBG, addresses the priorities and specific objectives identified in the plan, giving special attention to the highest priority activities identified. Consistent with prior program years, the Village’s use of CDBG funding distribution is conceptually broken down as: 65% public facilities and infrastructure, 15% public services, and 20% program administration activities. The Village has three capital improvements goals: 1. Ensure housing is affordable, accessible, and sustainable. In January 2024, the Village acquired the assistance of North West Housing Partnership, a HUD-approved non-profit organization, to assist with the approval and facilitation of the Village’s Home Improvement program. Funding from any applicants and billing hours that were processed prior to the end of the 2024 Program Year will be drawn from PY24 Program Year funding. The remaining balances will be carried forward and used during PY25. 2. Improve infrastructure. Approximately 1,965 residents of Census Tract 807400 Block Groups 2 and 5 and Census Tract 807700 Block Group 2 are now experiencing improved, resurfaced streets through the Village’s street resurfacing program. 3. Improve facilities. Housing Opportunity Development Corporation (HODC) has installed security cameras at supportive housing properties in Skokie, benefiting 42 residents. Search, Inc. replaced the concrete and updated surrounding landscaping at a supportive living residence in Skokie, benefiting 8 residents. CJE SeniorLife Turning Point has upgraded to energy efficient lighting at a low-income senior housing facility, benefitting 250 residents. AHS Family Services made improvements to the parking lot of a health clinic benefiting 500 Skokie residents. WINGS installed a privacy fence and alarm system at a property for victims of domestic violence in Skokie, benefiting 21 residents. Turning Point’s facility improvements, including updated entrance and garage doors will benefit 328 Skokie residents. The Harbour installed security cameras a transitional housing facility in Skokie, benefiting 15 residents. SHORE Community Services replaced the boiler heating system at their facility, benefiting 44 residents. Metropolitan Family Services made ADA improvements with exterior and interior doors at their facility, benefiting 30 residents. North Shore Senior Center replaced HVAC units and made façade improvements at their facility, benefiting 198 residents.  Return to Memo The Village has one services goal: 4. Provide financial assistance for programs and services. Supported organizations provided counseling, supportive, and referral services; child and youth services; services that enabled seniors to “age in place”; special needs services; health care services, including dental; interpretation services with multilingual staff; and housing-related services by addressing issues such as homelessness prevention. Finally, the Village has one planning and administration goal: Conduct planning and administration activities. Village staff regularly contacted subrecipients, including activities such as agreement preparation and execution, quarterly reporting, reimbursement processing, monitoring, and in-person or remote pre-construction meetings and post-construction administration. Additional communication with members of other north/northwest suburban CDBG entitlement communities and other resources were also utilized, working on creating consistent monitoring and reporting activities.  Return to Memo CR-10 - Racial and Ethnic composition of families assisted Describe the families assisted (including the racial and ethnic status of families assisted). 91.520(a) CDBG White 2,459 Black or African American 1,067 Asian 2,297 American Indian or Alaska Native 97 Native Hawaiian or Other Pacific Islander 11 American Indian or Alaskan Native & White 13 Asian & White 1 Black or African American & White 9 Other Multi-Racial 1,480 Total 7,434 Hispanic 671 Not Hispanic 6,763 Table 2 – Table of assistance to racial and ethnic populations by source of funds Narrative These numbers of residents assisted reported are provided by subrecipient reporting for LMC National Objective Activities.  Return to Memo CR-15 - Resources and Investments 91.520(a) Identify the resources made available Source of Funds Source Resources Made Available Amount Expended During Program Year $665,560 ($548,892 allocation + $116,668 prior CDBG public - federal year funding) $665,560 Table 3 - Resources Made Available Narrative No Program Income was expended during Program Year 2024. Identify the geographic distribution and location of investments Target Area Planned Actual Narrative Description Percentage of Percentage of Allocation Allocation Low/Moderate- Block Groups where at least 48% of Income Areas 100 100 households are Low or Moderate-Income Skokie- Village wide 35 35 Table 4 – Identify the geographic distribution and location of investments Narrative The Village spent 37% of its PY24 budget on a street resurfacing project in one low/moderate-income-eligible neighborhood, bound by: • Kilbourn Avenue (between Cleveland St. to Main St.) in Census Tract 807400 (Block Group 2) • Kenneth Avenue (between James Dr. to Main St.) in Census Tract 807400 (Block Group 5) • Lamon Avenue (between Jarvis Ave and Howard St) Census Tract 807700 (Block Group 2) Any remaining funds supported persons, households, businesses, and planning/administration activities during PY24, or will be carried forward support activities that will be completed in PY25.  Return to Memo Leveraging Explain how federal funds leveraged additional resources (private, state and local funds), including a description of how matching requirements were satisfied, as well as how any publicly owned land or property located within the jurisdiction that were used to address the needs identified in the plan. The Village’s CDBG funding that was awarded to public services subrecipients covered a small fraction of their operating expenses, both to Village residents and to their respective coverage areas. Public facilities subrecipients were expected to provide a minimum 25% match toward their construction and rehabilitation projects, and some had a cost share that exceeded 25% once the budget and project’s scope of work was finalized. Village-related activities all had funding matches as well. Street resurfacing, the social worker position, and the planning and administration staff had cost shares sourced by the Village’s general fund. Street resurfacing was also supported by the motor fuel tax (MFT) and the local fuel tax (LFT). The only publicly-owned land within the Village’s jurisdiction that was used to address the needs identified in the plan was existing public right-of-way.  Return to Memo CR-20 - Affordable Housing 91.520(b) Evaluation of the jurisdiction's progress in providing affordable housing, including the number and types of families served, the number of extremely low-income, low-income, moderate-income, and middle-income persons served. One-Year Goal Actual Number of Homeless households to be provided affordable housing units 0 0 Number of Non-Homeless households to be provided affordable housing units 0 0 Number of Special-Needs households to be provided affordable housing units 0 0 Total 0 0 Table 5 – Number of Households One-Year Goal Actual Number of households supported through Rental Assistance Number of households supported through The Production of New Units Number of households supported through Rehab of Existing Units 15 7 Number of households supported through Acquisition of Existing Units Total 15 7 Table 6 – Number of Households Supported Discuss the difference between goals and outcomes and problems encountered in meeting these goals. The HUD-certified nonprofit North West Housing Partnership (NWHP) collaborates with the Village and carries out the popular Home Improvement Program, which aims to assist qualified low-to moderate-income homeowners in Skokie. According to conversations with NWHP, there is a continued high interest in the program since the new partnership, resulting in a short waitlist. which may signal several completed actual homeowner units rehabbed for the next Program Year. In the upcoming 2025 Program Year, there is confidence that expected one-year goal numbers will be reached as a result of the assistance provided by NWHP. Discuss how these outcomes will impact future annual action plans. Skokie understands that a higher priority needs to be placed on affordable housing goals. With the newly acquired assistance of North West Housing Partnership, Skokie aims to meet affordable housing goals in PY25. Include the number of extremely low-income, low-income, and moderate-income persons served by each activity where information on income by family size is required to determine the eligibility of the activity.  Return to Memo Number of Households Served CDBG Actual HOME Actual Extremely Low-income 6 0 Low-income 0 0 Moderate-income 1 0 Total 7 0 Table 7 – Number of Households Served Narrative Information A total of 7 households received assistance from the Home Improvement program during the program year, which is reflected in Table 13 above. The Village does not administer a HUD HOME program, instead participating as a member and providing its share of HOME funding to the Cook County HOME Consortium.  Return to Memo CR-25 - Homeless and Other Special Needs 91.220(d, e); 91.320(d, e); 91.520(c) Evaluate the jurisdiction’s progress in meeting its specific objectives for reducing and ending homelessness through: Reaching out to homeless persons (especially unsheltered persons) and assessing their individual needs The Health and Human Services Department refers homeless persons in need of assistance to a shelter in neighboring Evanston, Illinois, and other homeless service providers throughout the Chicago region. The Homeless Protocol, established in 2014, will be followed, and care packages will be made available. Referrals to supporting services will be provided to interested homeless individuals, couples, and families. Addressing the emergency shelter and transitional housing needs of homeless persons The Health and Human Services Department will follow the Homeless Protocol. In addition, any individuals, families, families with children, veterans and their families, and unaccompanied youth, including those who are living with family or friends, will be assisted by the Health and Human Services Department staff to find shelter and support services that will help them ultimately find permanent housing. Homeless prevention is the Village’s primary approach to homelessness. A homeless person protocol was established on September 29, 2014. Introduction The Village of Skokie is committed to lending support to those who are homeless. This Homeless Protocol has been developed to help ensure that homeless individuals are treated respectfully and appropriately and are not discriminated against on the basis of their current circumstance. This protocol aims to assist homeless people to receive services as they need, or request them. It is important that Village employees provide consistent service when responding to the issue of homelessness. The purpose of establishing a protocol is to provide guidelines for the interactions between Village employees and homeless people in public places. The Village of Skokie acknowledges that, like all other members of the public, homeless people have the right to be in public spaces and to participate in public events while at the same time respects the right of local communities to safe and peaceful environments. Instructions If a homeless person seeks assistance from an employee of the Village of Skokie, such as looking for shelter information, or other information pertaining to help, that person can be directed to the Village of Skokie’s Human Services Division. The Health and Human Services Department will provide information on shelters, a care package* and other services during regular business hours, 8:30 a.m. – 5:00 p.m. Should a homeless person seek assistance after regular business hours, public safety personnel are equipped to respond. Human Services staff provide the Police Department with homeless care packages complete with information on shelters. When possible, the Police Department may provide transportation to the nearest Chicago Police Station or hospital, where the homeless person can request transport to a city shelter. There may be a two-plus hour wait for the Chicago police transportation. * Care packages may include, but are not limited to: a bag of food, a hygiene bag, a warm blanket or hat, and a list of area resources, including shelters.  Return to Memo Helping low-income individuals and families avoid becoming homeless, especially extremely low- income individuals and families and those who are: likely to become homeless after being discharged from publicly funded institutions and systems of care (such as health care facilities, mental health facilities, foster care and other youth facilities, and corrections programs and institutions); and, receiving assistance from public or private agencies that address housing, health, social services, employment, education, or youth needs The Health and Human Services Department will work with local and regional service providers and local school districts to address issues such as homelessness prevention and the needs of the special needs population, including housing, health, social, employment, education, and youth services. The Village's Social Worker in the Health Department is a main point of contact to assist low-income individuals and families to avoid becoming homeless, including individuals with worse case needs and special needs due to disabilities, and especially those who are discharged from publicly funded institutions and systems of care. This Social Worker works directly with these individuals and families to provide direct assistance or provide referrals to sources within Skokie's vast public services network to address issues ranging from housing, health, employment, education, or youth needs. The Social Worker may directly work with individuals who need assistance finding housing and/or employment or income. The Social Worker will help the individuals fill out applications for housing, search for apartments or subsidized housing or apply for employment. The Health & Human Services Department also may provide direct assistance to low income residents in the form of providing rental assistance or financial assistance for past due utility bills. Discharge Policies from the CoC lead are followed. A Village Social Worker was involved in the development of the Cook County Continuum of Care Strategic Plan for services to the homeless and those at risk of becoming homeless. The Strategic Plan listed the following purposes of the Continuum of Care: • Promoting a philosophy of ‘Housing First’ for all homeless persons with a vision for the elimination of homelessness in Suburban Cook County. • Formulating plans consisting of goals, strategies, and projects that address the continuum of supportive services and housing needs of people who are homeless and those who are at-risk of homelessness. • Providing communication and coordination of services to the homeless population across the suburban area. • Facilitating the grant application process for funds dealing with Super Notice of Funding Availability (SuperNOFA) and other grants related to homelessness issues. The Association of Homeless Advocates of the Northern District (AHAND) is the regional section of the Task Force that includes Skokie. The organization prioritizes the distribution of funding for homelessness programming in the region. By actively participating in the organization, the Village can refer residents for services through programs in other participating communities. AHAND helps the Village maintain connections with the area organizations that provide prevention funds and other financial assistance. Because of this connection, the Village remains up-to-date on who receives funding and how people can apply. The Village often assists with that process in terms of Case Management. During regular regional meetings, the participating communities share information on available shelter space and other programming availability. In this way, regional resources can be more efficiently and effectively maximized. The Local Area Network (LAN) coalition is comprised of school social workers and employees of the Village’s local non-profit organizations. This group no longer receives allocations of funding through the Illinois Department of Children and Family Services (DCFS) to provide assistance to families with the intention of stabilizing at-risk issues  Return to Memo for children. The Village also makes referrals to assist in obtaining clothing and furniture when families are in crisis. Helping homeless persons (especially chronically homeless individuals and families, families with children, veterans and their families, and unaccompanied youth) make the transition to permanent housing and independent living, including shortening the period of time that individuals and families experience homelessness, facilitating access for homeless individuals and families to affordable housing units, and preventing individuals and families who were recently homeless from becoming homeless again The Health and Human Services Department will work with the Alliance to End Homelessness in Suburban Cook County and other services providers to help the homeless population make the transition to permanent housing and independent living, including shortening the duration of homelessness, facilitating access to affordable housing, and preventing the recurrence of homelessness. The Village's Social Worker in the Health Department is a main point of contact to assist low-income individuals and families to make the transition to permanent housing and independent living. This Social Worker works directly with these individuals and families to provide direct assistance or provide referrals to sources within Skokie's vast public services network. The Social Worker may directly work with individuals to get them connected to housing and sources of income such as jobs, disability, or social security. The Social Worker will help the individuals look for housing or connect them with Connections for the Homeless for additional aid finding housing. The public Service entity Impact Behavioral Health also has a new building in Skokie with apartments to assist low income residents in need. Most homeless assistance in Skokie is of a preventive nature as opposed to direct services to someone without a residence; however, The Harbour helps homeless youth transition into permanent housing and independent living.  Return to Memo CR-30 - Public Housing 91.220(h); 91.320(j) Actions taken to address the needs of public housing The Village’s Health & Human Services Department refers residents to several agencies in the community, including the Center of Concern (CoC) and the Housing Authority of Cook County (HACC) and will continue to work and stay informed of upcoming and necessary improvements and actions for current and future public housing. In May 2024, the Village adopted an Inclusionary Housing Ordinance, which aims to lay the groundwork for future affordable and attainable housing in Skokie. As of December 2025, thirteen (13) newly built affordable units have been completed for residents at or below 80% Area Median Income (AMI). Actions taken to encourage public housing residents to become more involved in management and participate in homeownership A Social Worker position is partially funded through CDBG within our Health & Human Services Department. This position works with the Village’s low- to moderate-income residents with assistance on all fronts, including housing assistance requests. The Social Worker‘s knowledge of the Housing Choice Voucher Program allows them to assist those who are interested in a path toward homeownership. Actions taken to provide assistance to troubled PHAs The HACC is not designated as troubled.  Return to Memo CR-35 - Other Actions 91.220(j)-(k); 91.320(i)-(j) Actions taken to remove or ameliorate the negative effects of public policies that serve as barriers to affordable housing such as land use controls, tax policies affecting land, zoning ordinances, building codes, fees and charges, growth limitations, and policies affecting the return on residential investment. 91.220 (j); 91.320 (i) The Village assists low- to moderate-income households with its CDBG Home Improvement Program. This program provides income-eligible residents with up to $20,000 in forgivable loans for the rehabilitation of their homes, addressing issues related to building code, health, safety, wellness, and accessibility can be addressed. Accompanied by the Village’s recently adopted Inclusionary Housing Ordinance, additional policy is being drafted surrounding a municipally-supported Housing Fund, an Affordable Housing Rehabilitation Program, and a Community Land Trust. Each of these programs have the potential to assist current and future residents of Skokie find a home they can afford to live in and maintain. The Village is also exploring policies to permit and regulate both Accessory Dwelling Units (ADUs) and Short Term Rentals (STRs) in hopes to allow housing-type flexibility and avoid displacement of Skokie residents. Actions taken to address obstacles to meeting underserved needs. 91.220(k); 91.320(j) The Village has distributed, and will continue to fairly distribute, CDBG funding to social services and other applicable organizations who work toward addressing the obstacles in meeting the underserved needs of the community. Actions taken to reduce lead-based paint hazards. 91.220(k); 91.320(j) Many households that apply for the Village’s Home Improvement Program must be screened for lead paint and these residents are provided with abatement information or mitigation as a part of their repair process. Additionally, the Skokie Health Department will continue to monitor the Lead-Based Paint (LBP) topic, and if there is a case for further action, the existing procedures will be reviewed and amended as needed. Per the Center for Disease Control and Prevention website, children from low-income households and those who live in housing built before 1978 are at the greatest risk of lead exposure. An estimated 86% of Skokie’s housing stock was built prior to 1978, including both rental and owner-occupied housing. Inquiries from residents regarding LBP hazards are directed to the Skokie Health Department. Actions taken to reduce the number of poverty-level families. 91.220(k); 91.320(j) The Village will work toward maintaining or increasing affordable housing and providing a stable base environment from which to work. In addition, the Village’s Economic Vitality Division is making strides to grow the Village’s economy by working to redevelop vacant properties, fill commercial spaces, and attracting new businesses to Skokie. Job (and employer) training is another initiative to ultimately improve the socioeconomic status of low-to moderate- income families and individuals, including disabled individuals. Most if not all of the economic development activities were accomplished using several funding sources including the Village’s Economic Vitality Fund, tax increment financing (TIF), and local funding, with little to no CDBG funding. In 2022, the Village updated their Sustainability Plan, which has several long-term goals on energy and utility savings for families, through energy-efficient appliances and products, water-saving techniques, and other updates to outdated consuming measure. Actions taken to develop institutional structure. 91.220(k); 91.320(j)  Return to Memo The Village maintains policies and procedures for the CDBG program. CDBG administration staff will continue to look for operational efficiencies and attend relevant training and conferences. Additionally, Skokie continues to participate as a member of the Northwest CDBG Network, a group that continues to improve upon procedures and establish consistent reporting for the region. The Northwest CDBG Network consists of CDBG staff from Arlington Heights, Des Plaines, Mount Prospect, Palatine, Schaumburg, and Hoffman Estates. Village staff provided, and will continue to provide, technical assistance to subrecipients throughout the program year, including on-site or Zoom.us-based pre-construction meetings and quarterly reporting assistance, and on-site or desktop monitoring. Since the Village’s 2023 HUD monitoring visit, policies and procedures related to grant management have been monitored, updated as needed, and documented in the CDBG procedures folder. CDBG administration staff will continue to look for operational efficiencies and attend relevant training and conferences. Actions taken to enhance coordination between public and private housing and social service agencies. 91.220(k); 91.320(j) In addition to the aforementioned technical assistance and monitoring activities, Community Development, and Public Health and Human Services, staff members have collaborated, and will continue to collaborate, with each other and reach out to housing and social services agencies as needed. The Village has scheduled consultations with the Housing Authority of Cook County (HACC) and the Illinois Housing Development Agency (IHDA) in efforts to plan for studies and strategies to evaluate Skokie’s affordable housing deficiencies. Identify actions taken to overcome the effects of any impediments identified in the jurisdictions analysis of impediments to fair housing choice. 91.520(a) The Village is committed to making Skokie a better place to live, work, and play for all residents, workers, and employers. Although relatively affordable compared to many other jurisdictions in the North Shore region, housing costs in Skokie continued to rise in recent years. As of October 2025, Skokie home prices are up 5% compared to last year, selling for a median price of $464K. As a result, housing affordability and availability have become a greater barrier to fair housing choice in Skokie. Internally, the Village has been working on policy-driven efforts toward creating and maintaining accessible housing for all. Externally, the Village is working closely with developers, the State, and Cook County to identify resources to maintain accessibility to Skokie's housing stock for current and prospective residents. The 2025 Fair Market Rents (FMR) for Cook County, Illinois for a studio was $1,480; one-bedroom $1,581; two- bedroom $1,781; three-bedroom $2,294 and four-bedroom $2,653. Fair Market Rents within the Village of Skokie were higher. The average rent across Skokie’s three (3) zip codes for a studio apartment was $1,703; one-bedroom $1,816; two-bedroom $2,046; three-bedroom $2,636 and a four-bedroom $3,046. Skokie maintains a high number existing of 2-flat and 3-flat multifamily properties as well as condominiums and townhouses, which are often rented. At the same time, the lack of new housing development and rental housing opportunities, especially for seniors and young families, continues to place additional pressures on the existing housing inventory. Since Fair Market Rents for Cook County guide the pricing for housing choice vouchers, this may provide difficulties for voucher-holders to find housing opportunities in Skokie within their voucher price range. Skokie is in the process of implementing important policies around housing, specifically those that pertain to on-site affordable or attainable housing. Some potential policy additions may include the addition of an inclusionary housing ordinance, fee-in-lieu opportunities for developers which would funnel into a Community Land Trust (CLT), and flexible zoning policies that include both internal and external Accessory Dwelling Units (ADUs). Through these policies, Skokie hopes to continue to be an affordable housing option within the North Shore region for new and current residents.  Return to Memo The Village of Skokie is continuing efforts to make its housing more energy-efficient and free of environmental hazards. In 2022, the Village updated their Sustainability Plan, which has several long-term goals on energy and utility savings for families, through energy-efficient appliances and products, water-saving techniques, and other updates to outdated consuming measures. By creating opportunities for owners and landlords to make necessary repairs to their properties allows Skokie to invest in its existing affordable housing. The Health and Human Services Department works with the Alliance to End Homelessness in Suburban Cook County on an as-needed basis to address the needs of homeless persons and persons at risk of homelessness. In addition, Human Services can be contacted by any sheltered or unsheltered homeless person to find other resources to help them take the next step(s) toward permanent housing. Human Services staff members work with the YWCA, Family Promise North Shore, and Connections for the Homeless in addressing the needs of chronically homeless individuals and families, families with children, veterans, and unaccompanied youth. These organizations work with the Village and the Continuum of Care to ensure that the needs at each stage of homelessness are addressed. The Village supports several nonprofit organizations and programs that assist the elderly, persons with severe mental illness and disabilities, substance abuse problems, or HIV/AIDS.  Return to Memo CR-40 - Monitoring 91.220 and 91.230 Describe the standards and procedures used to monitor activities carried out in furtherance of the plan and used to ensure long-term compliance with requirements of the programs involved, including minority business outreach and the comprehensive planning requirements The Department’s staff relies on HUD monitoring handbooks, guidelines, and technical assistance publications to ensure funded programs are in compliance with all applicable rules and regulations. All subrecipients are required to send reports to the CDBG Administrator when requested. Subrecipients are to be monitored annually, in addition to the best practice of quarterly reporting. Skokie monitors subrecipients on a quarterly basis. In addition, public facilities projects involve pre-construction meetings, where CDBG-related administration, cross cutting requirements including minority business outreach and comprehensive planning requirements, and expectations are listed in written form and explained verbally to the contractor and subrecipient staff, payroll processing, etc. Finally, public services subrecipients are to receive further monitoring when they are new to the program, have new staff, and/or possible discrepancies are found in their quarterly reporting. Citizen Participation Plan 91.105(d); 91.115(d) Describe the efforts to provide citizens with reasonable notice and an opportunity to comment on performance reports. The Village of Skokie publishes all required legal advertisements, posts notices on the Village’s website, and conducts at least three (3) public hearings every year. This year, the Village held five (5) public hearings regarding CDBG; applicant presentations for the upcoming 2024 Program Year on February 5, 2024, staff presentation of funding recommendations and scope of Annual Action Plan for Village Board consideration and approval on June 7, 2024, a staff presentation regarding a Program Year status update on November 18, 2024, a staff presentation regarding a revision of future Program Year start dates on December 16, 2024, and a staff presentation regarding an amendment to the 2024 Annual Action Plan on March 17, 2025. A legal notice requesting public input on this CAPER was published on December 11, 2025. The 15-day comment period began on December 11, 2025, and ended at 5:00 p.m. on December 26, 2025. The draft CAPER was available online at https://www.skokie.org/DocumentCenter/View/15582/PY24-CAPER-Draft- and hard copies were made available at Village Hall. Written comments could be submitted by these three methods: email to Justin.Malone@skokie.org; or mail to Village of Skokie, Justin Malone, Neighborhood & Housing Coordinator, 5127 Oakton Street, Skokie, IL, 60077; or via the Village’s drop box located by the public entry to Village Hall. Per Village policy, Village staff responds within 15 days of receipt of written comments. Accommodations for individuals with disabilities or language barriers were provided upon request. To-date, no written or verbal citizen comments have been received. If any comments are received, they will be forwarded to HUD accordingly. CR-45 - CDBG 91.520(c) Specify the nature of, and reasons for, any changes in the jurisdiction’s program objectives and indications of how the jurisdiction would change its programs as a result of its experiences. To date, no changes have been made to the Village’s regular CDBG program objectives. There is a remaining balance of $266,791 in CDBG-CV funds to support Skokie’s COVID-19 response for low/moderate-income residents as they were not addressed in the existing goals and objectives. Village staff is in discussions of protentional projects and activities to complete prior to the July 2026 spending deadline.  Return to Memo CR-58 – Section 3 Identify the number of individuals assisted and the types of assistance provided Total Labor Hours CDBG HOME ESG HOPWA HTF Total Number of Activities 0 0 0 0 0 Total Labor Hours 0 Total Section 3 Worker Hours 0 Total Targeted Section 3 Worker Hours 0 Table 8 – Total Labor Hours Qualitative Efforts - Number of Activities by Program CDBG HOME ESG HOPWA HTF Outreach efforts to generate job applicants who are Public Housing 0 Targeted Workers Outreach efforts to generate job applicants who are Other Funding 0 Targeted Workers. Direct, on-the job training (including apprenticeships). 0 Indirect training such as arranging for, contracting for, or paying tuition 0 for, off-site training. Technical assistance to help Section 3 workers compete for jobs (e.g., 0 resume assistance, coaching). Outreach efforts to identify and secure bids from Section 3 business 0 concerns. Technical assistance to help Section 3 business concerns understand 0 and bid on contracts. Division of contracts into smaller jobs to facilitate participation by 0 Section 3 business concerns. Provided or connected residents with assistance in seeking employment including: drafting resumes, preparing for interviews, 0 finding job opportunities, connecting residents to job placement services. Held one or more job fairs. 0 Provided or connected residents with supportive services that can 0 provide direct services or referrals. Provided or connected residents with supportive services that provide one or more of the following: work readiness health screenings, 0 interview clothing, uniforms, test fees, transportation. Assisted residents with finding child care. 0 Assisted residents to apply for, or attend community college or a four 0 year educational institution. Assisted residents to apply for, or attend vocational/technical training. 0 Assisted residents to obtain financial literacy training and/or coaching. 0 Bonding assistance, guaranties, or other efforts to support viable bids 0 from Section 3 business concerns. Provided or connected residents with training on computer use or 0 online technologies. Promoting the use of a business registry designed to create 0 opportunities for disadvantaged and small businesses. Outreach, engagement, or referrals with the state one-stop system, as designed in Section 121(e)(2) of the Workforce Innovation and 0 Opportunity Act. Other. 0 Table 9 – Qualitative Efforts - Number of Activities by Program Narrative Section 3 applies to CDBG-assisted public construction projects when the total amount of assistance exceeds $200,000. The Village did not commit CDBG funding in the amount of $200,000 to a single activity during the 2024 Program Year.  Return to Memo The Village does ensure that its CDBG subrecipient agreements and the Interdepartmental Memorandum of Understanding (MOU) forms include language that addresses Section 3 compliance in the provision of training, employment, and business opportunities, in case Section 3 compliance becomes required. The Village also ensures that Davis-Bacon & Related Acts requirements for public infrastructure and facility improvement projects were met via pre-construction meetings, the posting of the prevailing wage at the work sites, HUD interviews, and review of the submitted Certified Payroll Forms.