On the agenda: Bloomingtonil City of Bloomington Township Board of Trustees Meeting — data center (Aug 24)

Board of Trustees for the Town of the City of Bloomington - Agenda
Government Center Boardroom, 4th Floor, Room #400
115 E. Washington St., Bloomington, IL 61701
Monday, August 24, 2026 - 5:30 PM
1.

Call to Order

2.

Pledge of Allegiance

3.

Roll Call

4.

Public Comment
Individuals wishing to provide emailed public comment must email comments to
[email protected] at least 15 minutes before the start of the meeting. Individuals
wishing to speak in-person may register at cityblm.org/register at least 5 minutes before
the start of the meeting.

5.

Consent Agenda
Items listed on the Consent Agenda are approved with one motion; Items pulled from the
Consent Agenda are listed and voted on separately.

6.

A.

Consideration and Action to Approve the Minutes of the July 27, 2026, Regular
Session Township Meeting. (Recommended Motion: The proposed Minutes be
approved.)

B.

Consideration and Action to Certify the July 2026 Statement of Funds for the
General Town Administration Fund, General Assistance Fund, and Cemetery
Fund.
(Recommended Motion: The July 2026 Statement of Funds be certified.)

C.

Consideration and Action to Approve the August 24, 2026 General Town Fund
Request for Payment.
(Recommended Motion: The August 24, 2026 Request for Payment be approved.)

Regular Agenda
A.

Presentation and Acceptance of the Fiscal Year 2026 Annual Financial Report
(aka Annual Audit).
(Recommended Motion: The Fiscal Year 2026 Annual Financial Report, as presented
by Phillips & Associates, CPAs, P.C., be accepted and placed on file with the County

Page 1 of 99

Clerk.)
B.

7.

8.

Presentation and Acceptance of the Fiscal Year 2026 Annual Treasurer's
Report.
(Recommended Motion: The Fiscal Year 2026 Annual Treasurer's Report, as certified
by the Township Supervisor, be accepted and placed on file with the County Clerk.)

Reports by Elected Officials
A.

Presentation and Discussion of the Township Supervisor's Report.
(Recommended Motion: None; Presentation Only.)

B.

Presentation and Discussion of the Township Assessor's Report.
(Recommended Motion: None; Presentation Only.)

Adjournment

Individuals with disabilities planning to attend the meeting who require reasonable
accommodations to observe and/or participate, or who have questions about the accessibility of
the meeting, should contact the City's ADA Coordinator at 309-434-2468 or [email protected].

Page 2 of 99

Consent Agenda Item No. 5.A.
For Board of Trustees for the Town of the City of Bloomington: August 24, 2026
Ward Impacted: City of Bloomington Township
Subject: Consideration and Action to Approve the Minutes of the July 27, 2026, Regular
Session Township Meeting.
Recommended Motion: The proposed Minutes be approved.
Strategic Plan:
N/A
Background: The minutes of the meetings provided have been reviewed and certified as
correct and complete by the Deputy Township Clerk. In compliance with the Open Meetings
Act, minutes must be approved 30 days after the meeting or at the second subsequent regular
meeting whichever is later. In accordance with the Open Meetings Act, minutes are available
for public inspection and posted to the Township website within 10 days after approval.
Community Groups/Interested Persons Contacted: N/A
Financial Impact: N/A
Attachments:
1. DRAFT 07-27-2026 Township Minutes

Page 3 of 99

Minutes
Board of Trustees for the Town of the City of Bloomington
Monday, July 27, 2026 - 5:30 PM
The City of Bloomington Township Board convened in regular session in the Government
Center Boardroom at 5:30 PM.
Roll Call
Present:

Trustee Dan Brady
Trustee Jenna Kearns
Trustee Sheila Montney
Trustee Michael Straza
Trustee Cody Hendricks
Trustee Mollie Ward
Trustee Kent Lee
Trustee Abby Scott

Absent:

Trustee John Danenberger
Trustee Micheal Mosley

Public Comment
No Public Comment was received.
Consent Agenda
Items listed on the Consent Agenda are approved with one motion; Items pulled from the
Consent Agenda are listed and voted on separately.
Trustee Straza made a motion, seconded by Trustee Ward, to approve the Item as
presented.
Item 5.A. Consideration and Action to Approve the Minutes of the June 22, 2026, Regular
Session Township Meeting. (Recommended Motion: The proposed Minutes be approved.)
Item 5.B. Consideration and Action to Certify the June 2026 Statement of Funds for the
General Town Administration Fund, General Assistance Fund, and Cemetery Fund.
(Recommended Motion: The June 2026 Statement of Funds be certified.)
Item 5.C. Consideration and Action to Approve the July 27, 2026 General Town Fund
Request for Payment. (Recommended Motion: The July 27, 2026 Request for Payment be
approved.)
Trustee Brady directed the Clerk to call roll:
Ayes: Brady, Kearns, Montney, Straza, Hendricks, Ward, Lee, Scott
MINUTES
BOARD OF TRUSTEES FOR THE TOWN OF THE CITY OF BLOOMINGTON MONDAY, JULY 27, 2026, 5:30 PM
Page 1 of 4
Page 4 of 99

Motion Carried.
Regular Agenda
Item 6.A. Consideration and Action to Adopt Resolution No. 2026 - 01, Authorizing
Submission of an Advisory Question to the Voters of the Town of the City of Bloomington,
McLean County, Illinois.
Trustee Brady explained that the Voters of the Town of the City of Bloomington held a
special meeting on Monday, June 1, 2026 where there was majority approval for the submission
of the following advisory question to be placed on the November ballot:
“Should the United States federal government ban the transfer of weapons to any country
that is a dictatorship, apartheid state, or major violator of human rights?” [ ] Yes [ ] No
Per statute, the advisory question will be placed on the ballot at the next regularly
scheduled election on November 3, 2026.
Trustee Scott made a motion, seconded by Trustee Ward, to approve the Item as
presented.
Trustee Brady directed the Clerk to call roll:
Ayes: Brady, Kearns, Straza, Hendricks, Ward, Scott
Nayes: Montney, Lee
Motion Carried.
RESOLUTION NO. 2026 – 01
A RESOLUTION AUTHORIZING SUBMISSION OF AN ADVISORY QUESTION TO THE
VOTERS OF THE TOWN OF THE CITY OF BLOOMINGTON, MCLEAN COUNTY, ILLINOIS
Item 6.B. Consideration and Action to Adopt Resolution No. 2026 - 02, Authorizing
Submission of an Advisory Question to the Voters of the Town of the City of Bloomington,
McLean County, Illinois.
Trustee Brady explained that the Voters of the Town of the City of Bloomington held a
special meeting on Monday, June 1, 2026 where there was majority approval for the submission
of the following advisory question to be placed on the November ballot:
“Should the City of Bloomington repeal the added 1% grocery tax implemented by the
Bloomington City Council to provide relief for families?” [ ] Yes [ ] No
Per statute, the advisory question will be placed on the ballot at the next regularly
scheduled election on November 3, 2026.
Council Member Scott asked Township Clerk Leslie Yocum to describe the action taken
by the electors in regard to the questions presented at the Special Meeting, as well as what is
being asked of the Board. Clerk Yocum discussed the Statutory requirement for the Board to
certify that the questions received appropriate approval at the Special Meeting for moving them
forward. She stressed that the Board was not offering agreement or disapproval of the questions
in any sense, just that the electors had taken the action they did, and that doing so would allow
the questions to be formally filed with the Bloomington Election Commission and placed on the
November ballot.
Trustee Brady then asked Clerk Yocum to describe what an advisory question meant
MINUTES
BOARD OF TRUSTEES FOR THE TOWN OF THE CITY OF BLOOMINGTON MONDAY, JULY 27, 2026, 5:30 PM
Page 2 of 4
Page 5 of 99

on the ballot. She shared that an advisory question merely polled all electors voting on where
they stand with the particular question, which was done in an effort to better advise leaders
making decisions and acting on the elector’s behalf.
Trustee Ward made a motion, seconded by Trustee Kearns, to approve the Item
as presented.
Mayor Brady directed the Clerk to call roll:
Ayes: Brady, Kearns, Montney, Straza, Hendricks, Ward, Lee, Scott
Motion Carried.
RESOLUTION NO. 2026 – 02
A RESOLUTION AUTHORIZING SUBMISSION OF AN ADVISORY QUESTION TO THE
VOTERS OF THE TOWN OF THE CITY OF BLOOMINGTON, MCLEAN COUNTY, ILLINOIS
Item 6.C. Consideration and Action to Adopt Resolution No. 2026 - 03, Authorizing
Submission of an Advisory Question to the Voters of the Town of the City of Bloomington,
McLean County, Illinois.
Trustee Brady explained that the Voters of the Town of the City of Bloomington held a
special meeting on Monday, June 1, 2026 where there was majority approval for the submission
of the following advisory question to be placed on the November ballot:
“Should the City of Bloomington implement a moratorium on the creation of any
largescale data centers?” [ ] Yes [ ] No
Per statute, the advisory question will be placed on the ballot at the next regularly
scheduled election on November 3, 2026.
Trustee Kearns made a motion, seconded by Trustee Scott, to approve the Item
as presented.
Trustee Brady directed the Clerk to call roll:
Ayes: Brady, Kearns, Montney, Straza, Hendricks, Ward, Lee, Scott
Motion Carried.
RESOLUTION NO. 2026 – 03
A RESOLUTION AUTHORIZING SUBMISSION OF AN ADVISORY QUESTION TO THE
VOTERS OF THE TOWN OF THE CITY OF BLOOMINGTON, MCLEAN COUNTY, ILLINOIS
Reports by Elected Officials
7.A. Presentation and Discussion of the Township Supervisor's Report.
Deborah Skillrud, Township Supervisor, provided updates on the Housing Eviction Relief
Efforts ("HERE") Program, noting that the Township had received $1.5 million in reimbursements
since 1996, with ~$244,000 in reimbursements this year alone.
Trustee Kearns appreciated the update on the HERE program, noting how impactful it
was. Trustee Montney and Supervisor Skillrud discussed how the federal reimbursement funds
were deposited into the General Town Fund.
7.B. Presentation and Discussion of the Township Assessor's Report.
MINUTES
BOARD OF TRUSTEES FOR THE TOWN OF THE CITY OF BLOOMINGTON MONDAY, JULY 27, 2026, 5:30 PM
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Page 6 of 99

Steve Scudder, Township Assessor, reported that the 2026 assessments would
tentatively be published on September 21, 2026. He discussed an upcoming request for
proposal for a new Computer-Assisted Mass Appraisal ("CAMA") Program, which would allow
for a more efficient process. He then discussed collaboration with the City staff to ensure the
Township's assessment records were the most up-to-date.
Trustee Scott and Assessor Scudder discussed the CAMA Program.
Trustee Lee asked Supervisor Skillrud if there were increased requests for electricity due
to the heat and increased electricity rates. Supervisor Skillrud stated that since all other
government assistance was to be utilized before Township's assistance and Low-Income Home
Energy Assistance Program ("LIHEAP") funds were still available, all requests were directed to
them.
Adjournment
Trustee Hendricks made a motion, seconded by Trustee Lee, to adjourn the
meeting.
Trustee Brady directed the Clerk to call roll:
Ayes: Brady, Kearns, Montney, Straza, Hendricks, Ward, Lee, Scott
Motion Carried.
The meeting adjourned at 5:47 PM.
CITY OF BLOOMINGTON

ATTEST

________________________
Dan Brady, Board Chair

___________________________________
Amanda Stutsman, Deputy Township Clerk

MINUTES
BOARD OF TRUSTEES FOR THE TOWN OF THE CITY OF BLOOMINGTON MONDAY, JULY 27, 2026, 5:30 PM
Page 4 of 4
Page 7 of 99

Consent Agenda Item No. 5.B.
For Board of Trustees for the Town of the City of Bloomington: August 24, 2026
Ward Impacted: City of Bloomington Township
Subject: Consideration and Action to Certify the July 2026 Statement of Funds for the General
Town Administration Fund, General Assistance Fund, and Cemetery Fund.
Recommended Motion: The July 2026 Statement of Funds be certified.
Strategic Plan:
N/A
Background: Pursuant to Illinois Statute 60 ILCS 1/80-15, the Township Board of Trustees
shall examine and certify the accounts of the Supervisor for all money received and distributed
by them, including all expenses necessarily incurred for the use and benefit of the Township as
well as for General Assistance.
Community Groups/Interested Persons Contacted: N/A
Financial Impact: N/A
Attachments:
1. 20260731 Board Financial - COMBINED

Page 8 of 99

STATEMENT OF FUNDS--SUPERVISOR
ALL ACCOUNTS
McLEAN COUNTY, BLOOMINGTON, ILLINOIS
STATE OF ILLINOIS )
Town of the City Bloomington

) SS
COUNTY OF McLEAN)

OFFICE OF THE TOWNSHIP SUPERVISOR--GENERAL TOWN ADMINISTRATION FUND
The following is a statement by DEBORAH L. SKILLRUD, SUPERVISOR of the TOWN OF THE CITY OF BLOOMINGTON in the County and
State aforesaid, of the amount of public funds received and expended by her during the period just closed, ending on the 31st day of July 2026,
showing the amount of public funds on hand at the commencement of said period, the amount of public funds received and from what source
received, and the amount of public funds expended and for what purpose expended during said period ending as aforesaid.

The said DEBORAH L. SKILLRUD, being duly sworn, doth depose and say that the following statement by her subscribed is a correct statement
of the amount of public funds on hand at the commencement of the period above stated, the amount of public funds received and the sources from
which received, and the amount expended and the purpose for which expended as set forth in said statement.
Subscribed and sworn to before me this 24th day of August 2026.

Supervisor of the Town of the City of Bloomington, McLean County,
Illinois

Notary Public

This the 24th day of August 2026.
WE, the undersigned BOARD OF TRUSTEES of the TOWN OF THE CITY OF BLOOMINGTON, do hereby certify that we have this day
examined the foregoing and annexed account of DEBORAH L. SKILLRUD, SUPERVISOR of GENERAL TOWN ADMINISTRATION FUND, and find
the same in all respects true and correct and that there appears to be a balance of $3,053,500.44 in ILLINOIS FUNDS in SPRINGFIELD, ILLINOIS,
$131,137.79 in PRAIRIE STATE BANK & TRUST (30) in BLOOMINGTON, McLEAN COUNTY, ILLINOIS, a balance of $625,982.26 in PRAIRIE
STATE BANK & TRUST (64) in BLOOMINGTON, McLEAN COUNTY, ILLINOIS, and a balance of $24.68 in BLOOMINGTON MUNICIPAL CREDIT
UNION in BLOOMINGTON, McLEAN COUNTY, ILLINOIS, constituting the GENERAL TOWN ADMINISTRATION FUND of said TOWN.

WARD 1: Jenna L Kearns

WARD 6: Cody Hendricks

WARD 2: Micheal Mosley

WARD 7: Mary "Mollie" Ward

WARD 3: Sheila Montney

WARD 8: Kent Lee

WARD 4: John W Danenberger

WARD 9: Abby Scott

WARD 5: Michael Straza

Trustee Dan Brady

I, the TOWN CLERK of the Town of the City of Bloomington, McLean County, Illinois, do hereby attest that the payouts certified and submitted by
the TOWNSHIP SUPERVISOR have been made from the Township Treasury AND do hereby certify that the above actions taken by the BOARD
OF TRUSTEES of the Town of the City of Bloomington, have approved the Statement of Funds at a regularly constituted meeting of the TOWNSHIP
BOARD. I shall retain a copy of this documentation and shall forward the same to the TOWNSHIP SUPERVISOR.

Town Clerk

Page 9 of 99

TOWN OF THE CITY OF BLOOMINGTON: GENERAL TOWN ADMINSTRATION FUND
Statement of Funds: Month of

June

2025 Tax Levy (Extension):

Public Funds at Commencement

SUMMARY
Beginning Public Fund Balance
Total Monthly Revenue
Total Monthly Expenses
Changes in Payroll Liabilities
Ending Balance

$ 3,932,774
$
46,484
$ 168,613
$
$ 3,810,645

REVENUE
7000-Interest
7400-Other Income
7450-Township Litigation Income
7600-Personal Property Replacement Tax
7800-Tax Levy
7900-Proceeds from Loan/Bond

Revenue Total

$
$
$
$
$
$
$

EXPENSES

Apr
9,895
1,978
14,224
26,097

Cash: Prairie State Bank (9530)
Cash: BMCU (48,20) Combined
Reserve: Prairie State Bank (3664)
Reserve: Illinois Funds (1085)
Public Commencement Balance

$
$
$
$
$
$
$

Apr

May
9,609
1,868
34,994
46,472

June
$
9,465
$
1,938
$
$
$ 724,318
$
$ 735,721

May

June

$
$
$
$
$
$
$

July
9,856
2,123
34,505
46,484

$ 113,103
$
25
$ 775,887
$ 3,043,760
$ 3,932,774

July

$

Aug

Oct

-

$150,000

Cash: Prairie State Bank (9530)
Cash: BMCU (48,20) Combined
Reserve: Prairie State Bank (3664)
Reserve: Illinois Funds (1085)
Public Ending Balance

Sept

-

$200,000

Public Funds at Month End

Aug

$

1,451,553

$

Sept

Nov

-

$

Oct

Dec

-

$

Nov

$ 131,138
$
25
$ 625,982
$ 3,053,500
$ 3,810,645
Jan

-

$

Dec

$100,000
$50,000
$Total Monthly
Revenue

Feb

-

$

Jan

Mar

-

$

Feb

-

$
$
$
$
$
$
$

Mar

Total
38,825
7,908
83,723
724,318
854,774

Total Monthly
Expenses

Budget
$
75,000
$
41,450
$
25
$ 190,000
$ 1,451,600
$ 100,000
$ 1,858,075

% of Budget
51.8%
19.1%
0.0%
44.1%
49.9%
0.0%
46.0%

Budget

% of Budget

Total

Assessor's Office Expenses
9141-Rent/Debt Services

$

9151-Auto Expense

$

9161-Telephone

$

9171-Utilities
9191-Postage

-

$

-

$

$

153

$

95

$

$

-

$

21,544

$

442

$

7,000

-

$

582

$

579

$

6.3%

-

$

1,161

$

3,000

38.7%

$

423

$

377

$

503

$

-

$

-

$

-

$

573

$

1,876

$

8,000

23.5%

$

-

$

-

$

500

9201-Office Supplies

$

-

$

175

$

0.0%

-

$

-

$

175

$

2,000

9211-Publications & Printing

$

-

$

-

8.8%

$

-

$

-

$

-

$

500

9231-Equipment

$

-

$

0.0%

-

$

208

$

-

$

208

$

50,000

9241-Equipment Repair/Rental

$

-

0.4%

$

-

$

-

$

-

$

-

$

1,500

9251-Education/Meetings/Conferences

$

0.0%

5,199

$

-

$

885

$

-

$

6,084

$

50,000

12.2%

9261-Replatting & Remapping
9271-Appraisal Services

$

-

$

-

$

-

$

-

$

-

$

9,000

0.0%

$

-

$

-

$

-

$

-

$

-

$

50,000

0.0%

9291-Janitorial

$

-

$

175

$

350

$

-

$

525

$

2,500

21.0%

9301-Computer Services

$

1,743

$

1,958

$

1,472

$

1,505

$

6,678

$

25,000

26.7%

9302-CAMA Services

$

-

$

-

$

-

$

-

$

-

$

50,000

0.0%

9311-Mapping/GIS

$

-

$

-

$

-

$

-

$

-

$

100,000

0.0%

9312-Membership Dues

$

-

$

-

$

-

$

-

$

-

$

5,000

0.0%

Assessor's Office Total

$

7,462

$

3,420

$

4,093

$

2,175

$

17,150

$

385,544

4.4%

Township Building Improvements

$

-

$

-

$

-

$

-

$

-

$

525,163

0.0%

Comfort Station: East Side Basin

$

-

$

-

$

-

$

-

$

-

$

1

0.0%

Program Facility

$

-

$

-

$

-

$

-

$

-

$

1

0.0%

Capital Fund Reserve Total

$

-

$

-

$

-

$

-

$

-

$

525,165

0.0%

1021-Grant #1: HERE Program

$

-

$

4,693

$

6,408

$

11,029

$

22,130

$

150,000

14.8%

10211-Grant #2: Future Community Need

$

-

$

-

$

-

$

-

$

-

$

100,000

0.0%

1023-Community Medical

$

-

$

-

$

-

$

15,000

$

15,000

$

25,000

60.0%

1025-GA Client Services

$

1,396

$

1,548

$

1,971

$

1,604

$

6,519

$

65,000

10.0%

1026-Youth Services

$

-

$

-

$

-

$

40,000

$

40,000

$

85,000

47.1%

1027-Senior Services

$

-

$

-

$

10,000

$

-

$

10,000

$

80,000

12.5%

10288-Homeless Prevention

$

-

$

-

$

-

$

-

$

-

$

190,000

0.0%

Community Agency Funding Total

$

1,396

$

6,241

$

18,378

$

67,634

$

93,649

$

695,000

13.5%

97

-

$

96

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

-

0.0%

Capital Fund Reserve

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

-

Community Agency Funding

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

-

Page 10 of 99

Compensation & Benefits
7011-Township Supervisor

$

7,833

$

7,833

$

7,833

$

7,833

$

31,333

$

94,000

33.3%

7021-Township Assessor

$

8,000

$

8,000

$

8,000

$

8,000

$

32,000

$

96,000

33.3%

7031-Town Clerk

$

200

$

200

$

200

$

200

$

800

$

2,800

28.6%

7041-Town Trustees

$

-

$

-

$

500

$

-

$

500

$

2,500

20.0%

7051-General Assistance Staff

$

18,170

$

18,170

$

18,776

$

16,523

$

71,639

$

251,000

28.5%

7052-General Town Staff

$

8,555

$

8,555

$

9,305

$

8,555

$

34,970

$

150,000

23.3%

7061-Deputy Assessors

$

33,710

$

29,831

$

30,825

$

30,825

$

125,192

$

505,000

24.8%

7081-IMRF/Employer (2026=4.87%)

$

3,634

$

3,445

$

3,530

$

3,494

$

14,103

$

138,645

10.2%

7091-FICA (SS/MC)/Employer

$

5,568

$

5,263

$

5,481

$

5,252

$

21,563

$

84,250

25.6%

7101-Group Medical/Employer

$

13,899

$

13,899

$

13,899

$

13,899

$

55,598

$

250,000

22.2%

7102-LifeLock

$

44

$

44

$

44

$

44

$

176

$

1,200

14.6%

7111-State Unemployment/Employer

$

-

$

-

$

631

$

-

$

631

$

14,000

4.5%

Compensation & Benefits Total

$

99,614

$

95,240

$

99,025

$

94,625

$

388,504

$ 1,589,395

24.4%

1028-Membership Dues

$

550

$

-

$

934

$

-

$

1,484

$

2,500

59.3%

1029-Auditing Expenses

$

-

$

-

$

-

$

-

$

-

$

8,000

0.0%

1030-Legal Expenses

$

-

$

-

$

-

$

1,020

$

1,020

$

18,000

5.7%

1034-Insurance

$

13,713

$

-

$

-

$

-

$

13,713

$

13,000

105.5%

1035-Publishing

$

-

$

-

$

405

$

-

$

405

$

30,000

1.3%

1038-Other Expenditures

$

$

155

$

2,616

$

142

$

2,983

$

6,300

47.4%

1039-Debt Service-Principal & Interest

$

$

-

$

-

$

-

$

-

$

1,000

0.0%

1040-Building Maintenance

$

$

457

$

657

$

478

$

1,634

$

60,000

2.7%

1042-Janitorial Services & Supplies

$

-

$

306

$

613

$

-

$

919

$

7,000

13.1%

1043-Building Security

$

-

$

-

$

-

$

-

$

-

$

1,000

0.0%

1044-Building Repairs

$

-

$

-

$

-

$

-

$

-

$

160,000

0.0%

1045-Special Projects

$

-

$

-

$

-

$

-

$

-

$

100,000

0.0%

Services & Expenses Total

$

14,375

$

919

$

5,224

$

1,640

$

22,157

$

406,800

5.4%

8091-Postage

$

-

$

-

$

-

$

-

$

-

$

3,000

0.0%

8101-Rent/Debt Services

$

-

$

-

$

-

$

-

$

-

$

20,000

0.0%

8121-Janitorial

$

-

$

219

$

438

$

-

$

656

$

3,500

18.8%

8131-Utilities

$

634

$

566

$

755

$

860

$

2,814

$

12,000

23.5%

8141-Telephones

$

-

$

770

$

837

$

-

$

1,607

$

5,000

32.1%

8151-Car Expense

$

-

$

38

$

9

$

18

$

64

$

3,500

1.8%

8161-Education/Meetings/Conferences

$

-

$

697

$

1,219

$

957

$

2,874

$

7,000

41.1%

8171-Equipment

$

-

$

20

$

-

$

-

$

20

$

25,000

0.1%

8181-Equipment Repair/Rental

$

279

$

279

$

279

$

279

$

1,118

$

5,000

22.4%

8191-Office Supplies

$

-

$

333

$

118

$

228

$

679

$

6,000

11.3%

8201-Printing

$

-

$

-

$

-

$

-

$

-

$

3,000

0.0%

8211-Publications

$

50

$

-

$

-

$

-

$

50

$

1,000

5.0%

8221-Computer/Contract Services

$

56

$

734

$

267

$

166

$

1,222

$

25,000

4.9%

8241-Membership Dues

$

-

$

-

$

-

$

30

$

30

$

1,300

2.3%

Supervisor's Office Total

$

1,019

$

3,655

$

3,921

$

2,539

$

11,134

$

120,300

9.3%

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

-

Services & Expenses

70
42

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

-

Supervisor's Office

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

300,000

0.0%

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

300,000

0.0%

Emergency Transfer of Funds
GT Funds Transferred to GA Funds

$

-

$

-

$

-

$

-

Emergency Transfer of Funds Total

$

-

$

-

$

-

$

-

Expenses Total

$

123,865

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

532,594

$ 4,022,204

13.2%

Net Income

$

(97,768) $ (63,003) $ 605,080 $ (122,129) $

-

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

322,180 $ (2,164,129)

-14.9%

$ 109,475

$ 130,641

$ 168,613

Page 11 of 99

TOWN OF THE CITY OF BLOOMINGTON: GENERAL TOWN ADMINSTRATION FUND
Income and expenses by month
$800,000
$700,000
$600,000
$500,000
$400,000
$300,000
$200,000
$100,000
$Apr

May

June

July

Aug

Sept
Revenue Total

Oct

Nov

Dec

Jan

Feb

Mar

Expenses Total

Expenses for Fiscal Year
$45,000
$40,000
$35,000
$30,000
$25,000
$20,000
$15,000
$10,000
$5,000
$-

Page 12 of 99

TOWN OF THE CITY OF BLOOMINGTON:
GENERAL TOWN ADMINISTRATION FUND
Checking Account Activity:Prairie State Bank (9530)
Reconciliation Summary
7/31/2026
Beginning Balance
Cleared Transactions
Checks and Payments - 46 items
Deposits and Credits - 10 items
Total Cleared Transactions
Cleared Balance

-193,227.16
225,975.75
32,748.59
170,121.52

Uncleared Transactions
Checks and Payments - 13 items
Deposits and Credits - 1 item

-40,817.03
1,833.30

Total Uncleared Transactions
Register Balance as of 07/31/2026
New Transactions
Checks and Payments - 3 items
Total New Transactions
Ending Balance

137,372.93

-38,983.73
131,137.79
-3,734.50
-3,734.50
127,403.29

Page 13 of 99

TOWN OF THE CITY OF BLOOMINGTON:
GENERAL TOWN ADMINISTRATION FUND
Reconciliation Report
Date

Num

18009530
07/01/2026 Debit 11239
07/05/2026 ACH
07/05/2026 ACH
07/06/2026 Deposit
07/07/2026 ACH
07/08/2026 11266
07/08/2026 11267
07/08/2026 11268
07/08/2026 11269
07/08/2026 11270
07/08/2026 11271
07/08/2026 11272
07/08/2026 11273
07/08/2026 Transfer
07/13/2026 20260715
07/14/2026 11274
07/14/2026 11275
07/14/2026 11276
07/14/2026 11277
07/14/2026 11278
07/14/2026 11279
07/14/2026 Deposit
07/15/2026 ACH
07/15/2026 ACH
07/15/2026 70721927
07/15/2026 1-222-412-7
07/20/2026 Deposit
07/20/2026 ACH
07/21/2026 11280
07/21/2026 11281
07/21/2026 11282
07/21/2026 11283
07/21/2026 11284
07/21/2026 11285
07/21/2026 11286
07/21/2026 11287
07/21/2026 11288
07/21/2026 11289
07/27/2026 ACH
07/28/2026 11290
07/28/2026 11291
07/28/2026 11292
07/28/2026 11293
07/28/2026 11294
07/28/2026 11295
07/28/2026 11296
07/28/2026 11297
07/28/2026 Deposit
07/28/2026 Deposit
07/29/2026 20260731
07/30/2026 Debit
07/31/2026 ACH
07/31/2026 ACH
07/31/2026 71880567
07/31/2026 0-233-334-2
07/31/2026 ACH
07/31/2026 Deposit
07/31/2026 Credit

Name
Prairie State Bank & Trust
Merchant Services - Valutec
Merchant Services - Valutec
Mt Hope Township
NICOR Gas
Ameren Illinois
Dodson, M
Culligan Water Conditioning
TOI; Township Officials of IL
Young America Realty
Brog, Ivy
American Pest Control Inc
Star Cleaners
Prairie State Bank & Trust
Intuit Payroll S QuickBooks
U-Haul
Mescher Rinehart & Redlingshafer PC
TOI Supervisors Division
All Seasons Properties
City of Bloomington Finance Dept
Ace Industrial Properties Inc dba 1900E C
Illinois Dept of Revenue - PPRT
Prairie State Bank & Trust
TASC Funding
IRS USATaxPymt
IL Dept of Revenue EDI Pymnts
Allin TWP
City of Bloomington Water Dept
Town of the City of Bloomington - CEM
Town of the City of Bloomington - GA
Huck's/WEX Bank
Hermes Service & Sales Inc
VISA (SRS)
VISA (DLS)
NCPERS Group Life Ins
Watts Copy Systems
Baby Fold, The
Faith in Action of Bloomington-Normal
Ameren Illinois
U-Haul
Traeger, Timothy
Anglers Bloom LP
City of Bloomington LifeLock
City of Bloomington Health Insurance
Virtuoso LLC %AB Rentals Inc
Quill Corporation
Creative Technical Services, Inc (C-Tech)
Bloomington TWP
Town of the City of Bloomington - CEM
Intuit Payroll S QuickBooks
Prairie State Bank & Trust
Prairie State Bank & Trust
TASC Funding
IRS USATaxPymt
IL Dept of Revenue EDI Pymnts
IMRF Cash Conc
IMRF - Illinois Municipal Retirement Fund
Interest

Clr
















































Amount
1.00
-39.92
-25.60
75.00
-149.97
-747.49
-107.16
-66.50
-380.00
-1,008.80
-84.32
-42.00
-25.00
150,000.00
-24,092.32
-106.45
-1,020.00
-30.00
-1,984.00
-96.18
-1,000.00
55,902.41
-895.00
-208.33
-8,465.56
-1,565.00
35.00
-391.04
-14,264.97
-7,132.48
-98.86
-436.00
-1,355.28
-809.30
-64.00
-279.45
-40,000.00
-15,000.00
-892.63
-115.36
-2,680.00
-2,998.92
-63.84
-20,596.94
-1,610.00
-228.39
-150.00
180.00
8,788.34
-24,277.00
-30.00
-895.00
-208.33
-8,496.20
-1,565.00
-12,021.25
1,833.30
20.07
18,035.28
18,035.28
18,035.28

Balance
113,102.51
113,103.51
113,063.59
113,037.99
113,112.99
112,963.02
112,215.53
112,108.37
112,041.87
111,661.87
110,653.07
110,568.75
110,526.75
110,501.75
260,501.75
236,409.43
236,302.98
235,282.98
235,252.98
233,268.98
233,172.80
232,172.80
288,075.21
287,180.21
286,971.88
278,506.32
276,941.32
276,976.32
276,585.28
262,320.31
255,187.83
255,088.97
254,652.97
253,297.69
252,488.39
252,424.39
252,144.94
212,144.94
197,144.94
196,252.31
196,136.95
193,456.95
190,458.03
190,394.19
169,797.25
168,187.25
167,958.86
167,808.86
167,988.86
176,777.20
152,500.20
152,470.20
151,575.20
151,366.87
142,870.67
141,305.67
129,284.42
131,117.72
131,137.79
131,137.79
131,137.79
131,137.79

Page 14 of 99

STATEMENT OF FUNDS--SUPERVISOR
ALL ACCOUNTS
McLEAN COUNTY, BLOOMINGTON, ILLINOIS
STATE OF ILLINOIS )
Town of the City Bloomington

) SS
COUNTY OF McLEAN)

OFFICE OF THE TOWNSHIP SUPERVISOR--GENERAL ASSISTANCE FUND
The following is a statement by DEBORAH L. SKILLRUD, SUPERVISOR of the TOWN OF THE CITY OF BLOOMINGTON in the County and
State aforesaid, of the amount of public funds received and expended by her during the period just closed, ending on the 31st day of July 2026,
showing the amount of public funds on hand at the commencement of said period, the amount of public funds received and from what source
received, and the amount of public funds expended and for what purpose expended during said period ending as aforesaid.
The said DEBORAH L. SKILLRUD, being duly sworn, doth depose and say that the following statement by her subscribed is a correct
statement of the amount of public funds on hand at the commencement of the period above stated, the amount of public funds received and the
sources from which received, and the amount expended and the purpose for which expended as set forth in said statement.
Subscribed and sworn to before me this 24th day of August 2026.

Supervisor of the Town of the City of Bloomington, McLean County,
Illinois

Notary Public

This the 24th day of August 2026.
WE, the undersigned BOARD OF TRUSTEES of the TOWN OF THE CITY OF BLOOMINGTON, do hereby certify that we have this day
examined the foregoing and annexed account of DEBORAH L. SKILLRUD, SUPERVISOR of GENERAL ASSISTANCE FUND, and find the same
in all respects true and correct and that there appears to be a balance of $74,371.13 in ILLINOIS FUNDS (0879) in SPRINGFIELD, ILLINOIS,
$56,552.97 in PRAIRIE STATE BANK & TRUST (00) in BLOOMINGTON, McLEAN COUNTY, ILLINOIS, and a balance of $231,415.56 in
PRAIRIE STATE BANK & TRUST (19) in BLOOMINGTON, McLEAN COUNTY, ILLINOIS, constituting the GENERAL ASSISTANCE FUND of said
TOWN.

WARD 1: Jenna L Kearns

WARD 6: Cody Hendricks

WARD 2: Micheal Mosley

WARD 7: Mary "Mollie" Ward

WARD 3: Sheila Montney

WARD 8: Kent Lee

WARD 4: John W Danenberger

WARD 9: Abby Scott

WARD 5: Michael Straza

Trustee Dan Brady

I, the TOWN CLERK of the Town of the City of Bloomington, McLean County, Illinois, do hereby attest that the payouts certified and submitted
by the TOWNSHIP SUPERVISOR have been made from the Township Treasury AND do hereby certify that the above actions taken by the
BOARD OF TRUSTEES of the Town of the City of Bloomington, have approved the Statement of Funds at a regularly constituted meeting of the
TOWNSHIP BOARD. I shall retain a copy of this documentation and shall forward the same to the TOWNSHIP SUPERVISOR.

Town Clerk

Page 15 of 99

TOWN OF THE CITY OF BLOOMINGTON: GENERAL ASSISTANCE FUND
Statement of Funds: Month of

July

2025 Tax Levy (Extension):
Public Funds at Commencement
Cash: Prairie State Bank (3400)
Reserve: Prairie State Bank (3419)
Reserve: Illinois Funds (0879)
Balance

SUMMARY

$ 366,969
$ 30,705
$ 35,334
$ 362,340

Beginning Public Fund Balance
Total Monthly Revenue
Total Monthly Expenses
Ending Balance

REVENUE

Apr
258
2,940
3,198

$
$
$
$
$
$
$

May
261
7,234
572
8,067

June
July
Aug
$
265 $
280
$
$
$
$
7,132
$
2,941 $ 23,292
$ 149,723 $
$
$
$ 152,929 $ 30,705 $
-

Expenses Total

$
$
$
$
$
$
$
$
$
$

Apr
5,095
4,409
1,791
5,186
28
64
16,573

$
$
$
$
$
$
$
$
$
$

May
4,737
4,945
1,468
13,207
57
125
24,539

$
$
$
$
$
$
$
$
$
$

Net Income

$ (13,375) $ (16,473) $ 110,834 $

7400 - Other Income
7600 - PPRT
7700 - Refunds & Recoveries
7800 - Tax Levy
7900 - GTF Transfer to GAF

Revenue Total
EXPENSES
6011-Groceries/Personal Essentials
6021-Rent
6051-Utilites
6061-Medical
6071-Emergency Assistance
6081-Hospital
6091-Funeral/Burial
6101-Transportation
6121-Allowances

June
6,492
7,079
2,125
26,256
143
42,095

$
$
$
$
$
$
$
$
$
$

Sept

$

Oct

-

$

-

$

Oct

Dec

-

$

Nov

$
$
$
$

Jan

-

$

Dec

56,553
231,416
74,371
362,340

$32,000
$30,000
$28,000
Total Monthly
Revenue

Feb

-

$

-

$

Feb

Total Monthly
Expenses

-

$
$
$
$
$
$
$

Total
1,064
17,306
26,805
149,723
194,898

$
$
$
$
$
$
$

Budget
10,000
10
10,000
2,000
300,000
300,000
622,010

% of Budget
10.6%
0.0%
173.1%
1340.3%
49.9%
0.0%
31.3%

Total
23,963
20,232
7,943
65,285
585
532
118,541

$
$
$
$
$
$
$
$
$
$

Budget
80,000
150,000
30,000
10,000
360,000
5,000
2,500
2,500
5,000
645,000

% of Budget
30.0%
13.5%
26.5%
0.0%
18.1%
0.0%
0.0%
23.4%
10.6%
18.4%

76,357 $

(22,990)

-332.1%

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$
$
$
$
$
$
$
$
$
$

(4,630) $

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

Income and expenses by month

Jan

Mar

July
Aug
7,639
3,799
2,560
20,636
500
200
35,334 $
-

Sept

Nov

$36,000
$34,000

Public Funds at Month End
Cash: Prairie State Bank (3400)
Reserve: Prairie State Bank (3419)
Reserve: Illinois Funds (0879)
Balance

$ 16,455
$ 276,381
$ 74,134
$ 366,969

$
$
$
$
$
$
$

7000 - Interest

300,049

Mar

Total Expenses

$180,000

$70,000

$160,000

$60,000

$140,000

$50,000
$40,000

$120,000

$30,000

$100,000

$20,000

$80,000

$10,000
$60,000
$$40,000
$20,000
$Apr

May

June

July

Aug

Sept

Revenue Total

Oct

Nov

Dec

Jan

Feb

Mar

Expenses Total

Page 16 of 99

TOWN OF THE CITY OF BLOOMINGTON:
GENERAL ASSISTANCE FUND
Checking Account Activity: Prairie State Bank (3400)
Reconciliation Summary
7/31/2026
Beginning Balance
Cleared Transactions
Checks and Payments - 50 items
Deposits and Credits - 5 items
Total Cleared Transactions
Cleared Balance

-35,005.85
75,432.43
40,426.58
69,767.72

Uncleared Transactions
Checks and Payments - 18 items
Total Uncleared Transactions
Register Balance as of 07/31/2026

-13,214.75
-13,214.75
56,552.97

New Transactions
Checks and Payments - 10 items
Total New Transactions
Ending Balance

29,341.14

-4,912.75
-4,912.75
51,640.22

Page 17 of 99

TOWN OF THE CITY OF BLOOMINGTON:
GENERAL ASSISTANCE FUND
Reconciliation Report
Date

Num

18003400
07/08/2026 39125
07/08/2026 39126
07/08/2026 39127
07/08/2026 39128
07/08/2026 39129
07/08/2026 39130
07/08/2026 39131
07/08/2026 39132
07/08/2026 Transfer
07/08/2026 39133
07/10/2026 EFT
07/10/2026 Deposit
07/14/2026 39134
07/14/2026 39135
07/14/2026 39136
07/14/2026 39137
07/14/2026 39138
07/14/2026 39139
07/14/2026 39140
07/14/2026 39141
07/14/2026 39142
07/20/2026 Deposit
07/21/2026 39143
07/21/2026 39144
07/21/2026 39145
07/21/2026 39146
07/21/2026 39147
07/21/2026 39148
07/21/2026 39149
07/21/2026 39150
07/21/2026 Deposit
07/28/2026 39151
07/28/2026 39152
07/28/2026 39153
07/28/2026 39154
07/28/2026 39155
07/28/2026 39156
07/28/2026 39157
07/28/2026 39158
07/28/2026 39159
07/28/2026 39160
07/28/2026 39161
07/28/2026 39162
07/28/2026 39163
07/28/2026 39164
07/28/2026 39165
07/31/2026 Credit

Name
City of Bloomington Water Department
Traditions Essential Housing Impact Ptnrs
Star Cleaners
BHA; Blmgtn Housing Authority (laundry)
Traditions Essential Housing Impact Ptnrs
Young America Realty
M&M Real Estate Partnership LLC %Class Ac
Ameren Illinois
Transfer Funds
HH Greenwood Terrace MHP Bloomington, IL
EFT-Kroger via Valutec
Treasurer, State of IL, SSI Reimbursement
Liberty Partners LLC
Ameren Illinois
Corn Belt Energy Corporation
City of Bloomington Water Department
NICOR Gas
BHA; Blmgtn Housing Authority (rent)
Kenny, Daniel
All Seasons Properties
Home Sweet Home Ministries, Inc
Treasurer, State of IL, SSI Reimbursement
Aalayam Enterprise, Inc %Redbird Prop Mgm
Lincoln Lofts LLC
City of Bloomington Water Department
BHA; Blmgtn Housing Authority (rent)
Jessen, Chad & Micha dba Red Rock Prop
Ameren Illinois
VISA...2268 (GA)
Hilltop Mobile Home SALES
EFT-Personal Property Replacement Tax
Traeger, Timothy
City of Bloomington Water Department
Ameren Illinois
All Seasons Properties
Anglers Bloom LP
701 Fox Hill LLC
Franke 99 LLC
LTB DTB Canopy, LLC dba Lincoln Towers
Virtuoso LLC %AB Rentals Inc
Regions Property Mgmt; Treadlightly LLC
BHA; Blmgtn Housing Authority (rent)
GROVE AT MAIN, LLC %Young America
Highland B LLC
Traditions Essential Housing Impact Ptnrs
BHA; Blmgtn Housing Authority (laundry)
Interest

Clr

Amount

Balance




























-1,924.20
-2,406.00
-150.00
-25.00
-1,226.00
-701.80
-865.00
-562.53
45,000.00
-436.70
-7,639.10
7,531.00
-456.00
-155.47
-118.64
-302.53
-269.22
-100.00
-456.00
-1,226.00
-200.00
15,761.00
-456.00
-450.00
-198.78
-1,131.00
-257.22
-418.16
-500.00
-713.23
7,132.48
-990.00
-1,750.73
-698.03
-975.00
-990.00
-990.00
-456.00
-25.00
-990.00
-1,226.00
-356.45
-835.32
-456.00
-1,226.00
-25.00
7.95
40,098.32
40,098.32

16,454.65
14,530.45
12,124.45
11,974.45
11,949.45
10,723.45
10,021.65
9,156.65
8,594.12
53,594.12
53,157.42
45,518.32
53,049.32
52,593.32
52,437.85
52,319.21
52,016.68
51,747.46
51,647.46
51,191.46
49,965.46
49,765.46
65,526.46
65,070.46
64,620.46
64,421.68
63,290.68
63,033.46
62,615.30
62,115.30
61,402.07
68,534.55
67,544.55
65,793.82
65,095.79
64,120.79
63,130.79
62,140.79
61,684.79
61,659.79
60,669.79
59,443.79
59,087.34
58,252.02
57,796.02
56,570.02
56,545.02
56,552.97
56,552.97
56,552.97








Page 18 of 99

STATEMENT OF FUNDS--SUPERVISOR
ALL ACCOUNTS
McLEAN COUNTY, BLOOMINGTON, ILLINOIS
STATE OF ILLINOIS )
Town of the City Bloomington

) SS
COUNTY OF McLEAN)

OFFICE OF THE TOWNSHIP SUPERVISOR--CEMETERY FUND
The following is a statement by DEBORAH L. SKILLRUD, SUPERVISOR of the TOWN OF THE CITY OF BLOOMINGTON in the County and
State aforesaid, of the amount of public funds received and expended by her during the period just closed, ending on the 31st day of July 2026,
showing the amount of public funds on hand at the commencement of said period, the amount of public funds received and from what source
received, and the amount of public funds expended and for what purpose expended during said period ending as aforesaid.
The said DEBORAH L. SKILLRUD, being duly sworn, doth depose and say that the following statement by her subscribed is a correct
statement of the amount of public funds on hand at the commencement of the period above stated, the amount of public funds received and the
sources from which received, and the amount expended and the purpose for which expended as set forth in said statement.
Subscribed and sworn to before me this 10th day of August 2026.

Supervisor of the Town of the City of Bloomington, McLean County,
Illinois

Notary Public

This 10th day of August 2026.
WE, the undersigned BOARD OF TRUSTEES of EVERGREEN MEMORIAL CEMETERY, TOWN OF THE CITY OF BLOOMINGTON, do
hereby certify that we have this day examined the foregoing and annexed account of DEBORAH L. SKILLRUD, SUPERVISOR of EVERGREEN
MEMORIAL CEMETERY FUND, and find the same in all respects true and correct and that there appears to be a balance of $360,605.82 in
ILLINOIS FUNDS (0905) in SPRINGFIELD, ILLINOIS, $111,248.16 at HEARTLAND BANK (7774), BLOOMINGTON, McLEAN COUNTY,
ILLINOIS and a balance of $585,092.57 at HEARTLAND BANK (7782), BLOOMINGTON, McLEAN COUNTY, ILLINOIS, constituting the
EVERGREEN MEMORIAL CEMETERY FUND of said TOWN.

Cemetery Board President:

Secretary/Treasurer of Cemetery Board:

Joseph B Gibson

Brad A Williams

Cemetery Board Vice President:

Board of Trustees of the Evergreen Memorial Cemtery, Town of the
City of Bloomington, McLean County, Illinois

Garrett Thalgott

This 24th day of August.
WE, the undersigned BOARD OF TRUSTEES of the TOWN OF THE CITY OF BLOOMINGTON, do hereby certify that we have this day
examined the foregoing and annexed account of DEBORAH L. SKILLRUD, SUPERVISOR of CEMETERY FUND, and find the same in all
respects true and correct.
WARD 1: Jenna L Kearns

WARD 6: Cody Hendricks

WARD 2: Micheal Mosley

WARD 7: Mary "Mollie" Ward

WARD 3: Sheila Montney

WARD 8: Kent Lee

WARD 4: John W Danenberger

WARD 9: Abby Scott

WARD 5: Michael Straza

Trustee Dan Brady

I, the TOWN CLERK of the Town of the City of Bloomington, McLean County, Illinois, do hereby attest that the payouts certified and submitted
by the TOWNSHIP SUPERVISOR have been made from the Township Treasury AND do hereby certify that the above actions taken by the
BOARD OF TRUSTEES of the Town of the City of Bloomington, have approved the Statement of Funds at a regularly constituted meeting of the
TOWNSHIP BOARD. I shall retain a copy of this documentation and shall forward the same to the TOWNSHIP SUPERVISOR.

Town Clerk

Page 19 of 99

TOWN OF THE CITY OF BLOOMINGTON: CEMETERY FUND
Statement of Funds: Month of

July

2025 Tax Levy (Extension):

Public Funds at Commencement

SUMMARY

Total Monthly Revenue

$ 1,081,935
$ 729,944
$ 1,811,879
$
30,776

Total Monthly Expenses

$

51,821

Heartland Bank Trust 3189 Activity

$

34,711

Changes in Payroll Liabilities

$

-

Ending Balance

$ 1,825,546

Beginning Public Fund Balance
Beginning Trust Fund Balance
Combined Beginning Balance

REVENUE

Cash: Heartland Bank (7774)
Reserve: Heartland Bank (7782)
Reserve: Illinois Funds (0905)
Public Commencement Balance
Trust Funds at Commencement
Heartland Bank (7114-Trust O/C)
Illinois Funds (0904-Trust O/C)
Heartland Bank Irrev Trust (3189)
Trust Commencement Balance
Combined Commencement Balance

$ 137,387
$ 585,093
$ 359,456
$ 1,081,935

Cash: Heartland Bank (7774)
Reserve: Heartland Bank (7782)
Reserve: Illinois Funds (0905)
Public Ending Balance
Trust Funds at Month End
Heartland Bank (7114-Trust O/C)
Illinois Funds (0904-Trust O/C)
Heartland Bank Irrev Trust (3189)
Trust Ending Balance
Combined Ending Balance

$ 197,238
$ 231,397
$ 301,310
$ 729,944
$ 1,811,879

Total Monthly
Revenue

$

Total
Budget
299,445 $ 600,000

41000-Personal Property Replacement Tax

$
$
$
$
$
$
$
$
$
$
$
$
$
$

5,880
8,839
8,330
220
100
2,433
908
8,231
225
35,166

$
$
$
$
$
$
$
$
$
$
$
$
$
$

14,467
12,050
4,635
120
11,785
300
2,383
937
5,150
150
51,977

$
$
$
8,500 $
$
$
$
4,930 $
$
130 $
$
751 $
$
$
$
$
$ (2,490) $
$
2,619 $
$
906 $
$
50 $
$
375 $
$ 315,216 $

14,265
4,760
6,075
120
409
300
400
1,150
2,397
600
300
30,776

$
$
$
$
$
$
$
$
$
$
$
$
$
$

34,613 $
34,149 $
$
23,970 $
590 $
13,045 $
$
300 $
(1,790) $
8,585 $
5,148 $
14,031 $
1,050 $
433,135 $

70,000
100,000
10,000
65,000
11,000
35,000
500
700
1,500
25,000
11,000
6,000
3,500
939,200

Total

Budget

43500-Interest
49000-Income from Trusts
49020-Other Income & Special Events
49021-Inspection Fees

Revenue Total
EXPENSES

Apr

May

June

$

July

-

$

Aug

-

$

Sept

-

$

Oct

-

$

Nov

-

$

Dec

Feb

-

$

Jan

Mar

Total Monthly
Expenses

-

44900-Sales-Others

Jan

$-

July

44850-Sale of Pet Cemeteries

Dec

$10,000

June
$ 299,445 $

44700-Sale of Burial Supplies

Nov

$20,000

$ 200,441
$ 232,137
$ 336,021
$ 768,599
$ 1,825,546

-

43100-Sale of Niches

Oct

$30,000

$

43000-Sale of Crypts

Sept

$40,000

-

42500-Sale of Lots

Aug

$50,000

$ 111,248
$ 585,093
$ 360,606
$ 1,056,947

$

42100-Marker Commission

May

$60,000

Public Funds at Month End

40100-Real Estate Tax Levy

42000-Opening/Closing Fee

Apr

600,098

-

$

Feb

Mar

% of Budget
49.9%
49.4%
34.1%
0.0%
36.9%
5.4%
37.3%
0.0%
42.9%
-119.3%
34.3%
46.8%
233.9%
30.0%
46.1%
% of Budget

Administrative Expenses
51100-Casualty Insurance

$

20,569

$

-

$

-

$

-

$

20,569

$

26,000

79.1%

51500-Contractual Services

$

2,040

$

-

$

1,845

$

-

$

3,885

$

14,000

27.7%

52000-Office Supplies

$

-

$

575

$

360

$

-

$

935

$

4,000

23.4%

52500-Utilities

$

924

$

1,188

$

1,980

$

1,531

$

5,623

$

20,000

28.1%

54000-Advertising

$

258

$

-

$

-

$

-

$

258

$

5,000

5.2%

54500-Dues/Seminars

$

-

$

-

$

-

$

-

$

-

$

600

0.0%

55500-Legal Expenses

$

-

$

-

$

-

$

-

$

-

$

600

0.0%

55100-Audit Expenses

$

-

$

-

$

-

$

-

$

-

$

8,000

0.0%

55200-Finanical Administration

$

-

$

-

$

-

$

-

$

-

$

12,200

0.0%

55400-Special Event Expenses

$

-

$

-

$

11

$

227

$

238

$

5,000

4.8%

55450-Other Admin Expenses

$

444

$

1,729

$

6,354

$

312

$

8,840

$

8,000

110.5%

57900-Office Expenses

$

-

$

-

$

-

$

-

$

-

$

5,000

0.0%

Administrative Total

$

24,234

$

3,493

$

10,550

$

2,069

$

40,346

$

108,400

37.2%

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

-

Cemetery Improvements, Maintenance, & Repairs
57601-Flags & Poles

$

-

$

-

$

1,246

$

-

$

1,246

$

6,000

20.8%

57800-Operating Equipment

$

-

$

13,512

$

38,660

$

-

$

52,172

$

140,000

37.3%

58000-Mausoleum

$

5,800

$

-

$

-

$

-

$

5,800

$

150,000

3.9%

58260-Columbariums

$

-

$

-

$

-

$

-

$

-

$

1

0.0%

58300-Veterans Memorial

$

-

$

-

$

-

$

-

$

-

$

1

0.0%

58400-Scattering Grounds/Ossuary

$

-

$

-

$

-

$

-

$

-

$

1

0.0%

Cemetery Improvements Total

$

5,800

$

13,512

$

39,906

$

-

$

59,218

$

296,003

20.0%

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

-

Page 20 of 99

Cemetery Operations
55500-Fuel, Oil, and Equipment

$

663

$

2,327

$

2,082

$

1,905

$

6,978

$

14,000

49.8%

56000-Tree Removal/Monument Repair

$

-

$

11,500

$

30

$

-

$

11,530

$

15,000

76.9%

56500-Equipment Repairs

$

388

$

98

$

230

$

-

$

716

$

12,000

6.0%

56600-Cemetery Supplies/Maintenance

$

773

$

-

$

142

$

254

$

1,168

$

15,000

7.8%

56700-Rental Equipment

$

-

$

342

$

-

$

-

$

342

$

12,000

2.8%

56800-Disposal of Leaves/Branches

$

300

$

3,290

$

360

$

1,080

$

5,030

$

7,000

71.9%

57000-Office Building Maintenance/Repair

$

-

$

-

$

-

$

-

$

-

$

20,000

0.0%

57602-Grounds Maintenance/Repair

$

1,394

$

1,073

$

10,160

$

646

$

13,273

$

34,000

39.0%

57603-Road, Fence, Lot, Drains

$

-

$

-

$

-

$

-

$

-

$

2,000

0.0%

57700-Equipment Building/Workshop

$

65

$

-

$

-

$

385

$

450

$

10,000

4.5%

58100-Grave Markers

$

441

$

600

$

3,356

$

1,276

$

5,673

$

15,000

37.8%

59900-Other Cemetery Expenses

$

-

$

-

$

15,625

$

203

$

15,828

$

75,000

21.1%

Cemetery Operations Total

$

4,024

$

19,230

$

31,985

$

5,749

$

60,988

$

231,000

26.4%

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

-

Compensation & Benefits
50101-Wages:Administrative Staff

$

6,870

$

7,147

$

7,611

$

7,160

$

28,788

$

93,900

30.7%

50102-Wages:Cemetery Staff

$

26,584

$

28,400

$

28,602

$

27,838

$

111,424

$

334,000

33.4%

50201-Payroll Taxes

$

2,492

$

2,652

$

2,703

$

2,610

$

10,456

$

32,800

31.9%

50202-IMRF / Employer

$

1,564

$

1,655

$

1,686

$

1,637

$

6,541

$

43,000

15.2%

50203-IDES: Unemployment Insurance

$

-

$

-

$

2,432

$

-

$

2,432

$

13,500

18.0%

50204-Employee Health Insurance

$

4,738

$

4,738

$

4,738

$

4,738

$

18,952

$

85,000

22.3%

50205,6,7-Other Payroll Expenses

$

20

$

20

$

20

$

20

$

80

$

800

10.0%

Cemetery Operations Total

$

42,267

$

44,611

$

47,792

$

44,003

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

178,673

$

603,000

29.6%

Expenses Total

$

76,325

$

80,846

$ 130,232

$

51,821

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

339,224

$ 1,238,403

27.4%

Net Income

$

(41,159) $ (28,869) $ 184,984 $ (21,045) $

-

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

93,911 $ (299,203)

-31.4%

Page 21 of 99

TOWN OF THE CITY OF BLOOMINGTON:
CEMETERY FUND
Checking Account Activity: Heartland Bank (7774)
Reconciliation Summary
7/31/2026
Beginning Balance
Cleared Transactions
Checks and Payments - 40 items
Deposits and Credits - 18 items
Total Cleared Transactions
Cleared Balance

-221,717.41
29,000.28
-192,717.13
124,645.93

Uncleared Transactions
Checks and Payments - 11 items
Total Uncleared Transactions
Register Balance as of 07/31/2026

-13,397.77
-13,397.77
111,248.16

New Transactions
Checks and Payments - 5 items
Total New Transactions
Ending Balance

317,363.06

-6,920.34
-6,920.34
104,327.82

Page 22 of 99

TOWN OF THE CITY OF BLOOMINGTON:
CEMETERY FUND
Reconciliation Report
Date

Num

Name

10500 Heartland 7774 Checking
07/02/2026 Deposit
HBT - Heartland Bank & Trust
07/03/2026 Deposit
HBT - Heartland Bank & Trust
07/06/2026 Deposit
HBT - Heartland Bank & Trust
07/07/2026 Deposit
HBT - Heartland Bank & Trust
07/08/2026 43068
ColdSpring Memorial Group
07/08/2026 43069
Evergreen FS Inc
07/08/2026 43070
German-Bliss Equipment
07/09/2026 Deposit
HBT - Heartland Bank & Trust
07/10/2026 Debit
Heartland Bank & Trust
07/10/2026 Deposit
HBT - Heartland Bank & Trust
07/13/2026 20260715
Payroll Direct Deposit
07/13/2026 ACH
City of Bloomington Water Dept
07/13/2026 Deposit
HBT - Heartland Bank & Trust
07/14/2026 43071
ColdSpring Memorial Group
07/14/2026 43072
Dave Capodice Excavating Inc
07/15/2026 80718850
EFTPS - IRS
07/15/2026 0-735-496-6
IL Dept of Revenue
07/16/2026 Deposit
HBT - Heartland Bank & Trust
07/16/2026 Deposit
HBT - Heartland Bank & Trust
07/17/2026 Deposit
HBT - Heartland Bank & Trust
07/20/2026 Transfer
Onnen, Donna
07/20/2026 Transfer
Prescher, Terry
07/20/2026 Transfer
DeHaven, Peggy & Shawn
07/20/2026 Transfer
Harris, Rodney & Cheryl
07/20/2026 Transfer
DeHaven, Peggy & Shawn
07/21/2026 43073
ColdSpring Memorial Group
07/21/2026 43074
VISA BMCU...1484
07/21/2026 43075
Evergreen FS Inc
07/21/2026 43076
Pontiac Granite Co Inc
07/22/2026 Deposit
HBT - Heartland Bank & Trust
07/23/2026 Deposit
HBT - Heartland Bank & Trust
07/24/2026 ACH
City of Bloomington Water Dept
07/24/2026 ACH
NICOR Gas
07/24/2026 ACH
NICOR Gas
07/24/2026 Deposit
HBT - Heartland Bank & Trust
07/25/2026 Deposit
HBT - Heartland Bank & Trust
07/27/2026 Deposit
HBT - Heartland Bank & Trust
07/28/2026 43077
Pontiac Granite Co Inc
07/28/2026 43078
Evergreen FS Inc
07/28/2026 43079
City of Bloomington TWP - Reimburse
07/28/2026 Deposit
HBT - Heartland Bank & Trust
07/29/2026 20260731
Payroll Direct Deposit
07/30/2026 EFT
Ameren Illinois
07/30/2026 EFT
Ameren Illinois
07/30/2026 EFT
Ameren Illinois
07/30/2026 Deposit
HBT - Heartland Bank & Trust
07/31/2026 81548761
EFTPS - IRS
07/31/2026 1-808-274-9
IL Dept of Revenue

Clr
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













































Amount

Balance

1,168.65
201.56
653.83
1,251.15
-361.57
-640.44
-237.38
385.95
-30.00
96.40
-12,558.24
-4.94
4,971.78
-203.00
-1,726.17
-3,308.34
-744.19
120.27
4,758.28
19.15
-600.00
-600.00
-1,200.00
-1,200.00
600.00
-154.20
-931.67
-621.84
-275.00
48.55
14,314.97
-535.36
-66.18
-66.18
140.16
96.40
48.05
-485.00
-642.63
-8,788.34
96.40
-13,947.97
-56.26
-279.49
-218.72
28.73
-3,820.70
-835.56
-26,139.09
-26,139.09
-26,139.09

137,387.25
138,555.90
138,757.46
139,411.29
140,662.44
140,300.87
139,660.43
139,423.05
139,809.00
139,779.00
139,875.40
127,317.16
127,312.22
132,284.00
132,081.00
130,354.83
127,046.49
126,302.30
126,422.57
131,180.85
131,200.00
130,600.00
130,000.00
128,800.00
127,600.00
128,200.00
128,045.80
127,114.13
126,492.29
126,217.29
126,265.84
140,580.81
140,045.45
139,979.27
139,913.09
140,053.25
140,149.65
140,197.70
139,712.70
139,070.07
130,281.73
130,378.13
116,430.16
116,373.90
116,094.41
115,875.69
115,904.42
112,083.72
111,248.16
111,248.16
111,248.16
111,248.16

Page 23 of 99

Town of the City of Bloomington
STATEMENT OF FUNDS
Month of: July
Cemetery Public
Fund

General Town
Fund

Public Fund Balances at Beginning of Month

$

1,081,935

$

3,932,774

$

366,969

$

5,381,679

Revenues

Interest

$

1,150

$

9,856

$

280

$

11,286

Income from Trusts

$

1,453

$

1,453

Other Income & Special Events

$

600

$

2,123

$

-

$

2,723

Personal Property Replacement Tax

$

14,265

$

34,505

$

7,132

$

55,902

Opening/Closing Fees

$

4,760

$

4,760

Sales

$

7,304

$

7,304

Inspection Fees

$

300

$

300

$

23,292

Prepaid O/C Deposits transferred to/from Acct 7114

$

(3,000)

$

(3,000)

Total Revenues

$

26,833

$

104,021

$

2,069

$

2,069

$

2,175

$

35,334

$

5,749

Refunds and Recoveries

Expenditures

General
Assistance

$

Administrative Expenses
Assessor's Office

$

46,484

$

2,175

Casework/General Assistance

$

$

Cemetery Operations

$

5,749

$

44,003

Community Agency Funding

COMBINED
FUNDS

23,292

30,705

35,334

$

67,634

$

67,634

$

94,625

$

138,629

Services & Expenses

$

1,640

$

1,640

Supervisor's Office

$

2,539

$

2,539

Compensation & Benefits

Total Expenditures
Public Fund Balances at Month End

$

51,821

$

168,613

$

35,334

$

255,769

$

1,056,947

$

3,810,645

$

362,340

$

5,229,931

Town of the City of Bloomington
Revenue Distribution Report
Fiscal Year To Date ~ FY2027
Town Admin.
Fund

Cemetery Fund
FY2027 Tax Levy Extension for Tax Year 2025

$

Percentage

600,098

$

25.5176%

1,451,553

General
Assistance
$

61.7236%

300,049

COMBINED
FUNDS
$

12.7588%

2,351,701
100.0000%

FY2026 Personal Property Replacement Tax
04/06/2026 03-2026

$

5,880

$

14,224

$

2,940

$

23,045

05/06/2026 04-2026

$

14,467

$

34,994

$

7,234

$

56,695

$

14,265

$

34,505

$

7,132

$

55,902

$

34,613

$

83,723

$

17,306

$

135,642

06/02/2026 01-2026

$

71,922

$

173,969

$

35,961

$

281,852

06/15/2026 02-2026

$

116,993

$

282,989

$

58,496

$

458,478

06/25/2026 03-2026

$

110,531

$

267,359

$

55,265

$

433,156

$

299,445

$

724,318

$

149,723

$

1,173,486

07/08/2026 05-2026
TOTAL
FY2027 Tax Levy Extension for Tax Year 2025

TOTAL

Page 24 of 99

Consent Agenda Item No. 5.C.
For Board of Trustees for the Town of the City of Bloomington: August 24, 2026
Ward Impacted: City of Bloomington Township
Subject: Consideration and Action to Approve the August 24, 2026 General Town Fund
Request for Payment.
Recommended Motion: The August 24, 2026 Request for Payment be approved.
Strategic Plan:
N/A
Background: Pursuant to Township Code 60 ILCS 1/80-10, the Township Board must
examine and audit the accounts before any bills are paid (excluding general assistance and
wages and taxes) and may approve bills in a summary statement. Township is presenting this
request for payment for Board approval.
Community Groups/Interested Persons Contacted: N/A
Financial Impact: The amount approved for payment by the Cemetery Board of Trustees from
the Cemetery Fund is $3,000.00.
The amount requested for approval by the Board of Trustees from the General Town
Administration Fund is $16,493.34.
Attachments:
1. 20260824 Payment Request

Page 25 of 99

CERTIFICATE FOR PAYMENT OF ACCOUNTS
CEMETERY FUND ACCOUNTS
McLEAN COUNTY, BLOOMINGTON, ILLINOIS
STATE OF ILLINOIS )
Town of the City Bloomington

) SS
COUNTY OF McLEAN)

OFFICE OF THE TOWNSHIP SUPERVISOR--CEMETERY FUND
I, the CEMETERY MANAGER of EVERGREEN MEMORIAL CEMETERY, a component unit of the Town of the City of Bloomington,
McLean County, Illinois, do hereby attest that the payouts certified and submitted to the CEMETERY BOARD OF TRUSTEES of
EVERGREEN MEMORIAL CEMETERY, a component unit of the Town of the City of Bloomington, have passed this Motion at a
regularly constituted Meeting of the CEMETERY BOARD. I shall retain a copy of this documentation and shall forward the same to the
Township Supervisor for payment within twenty (20) days after presentation of this Certificate to the Town Supervisor.

Misty Porter, Cemetery Manager

That attached hereto as Exhibit "A" are requests for payment of various bills that have become due since the last meeting of the
Cemetery Board of Trustees. These amounts include billings that have been received from July 14, 2026 through August 10, 2026.
That said DEBORAH L. SKILLRUD, being duly sworn, doth depose and say that the following bills are correct, reasonable and
unpaid and should receive the approval of the Cemetery Board of Trustees.
Subscribed and sworn to before me this 10th day of August 2026.

Supervisor of the Town of the City of Bloomington, McLean County,
Illinois

Notary Public

This 10th day of August 2026.
WE, the undersigned CEMETERY BOARD OF TRUSTEES, do hereby authorize payment of the bills attached hereto as Exhibit "A".
We have examined the foregoing proposed claims and find the same in all respects true and correct and that there is a verified
statement from the Township Supervisor indicating that these amounts should be paid and that the CEMETERY BOARD OF
TRUSTEES of the Town of the City of Bloomington, at a regularly constituted Meeting and by Motion agreed to by majority of the
members of the CEMETERY BOARD OF TRUSTEES, said amounts shall be paid in accordance with 60 ILCS 1/80-50.

Cemetery Board President:

Secretary/Treasurer of Cemetery Board:

Joseph B Gibson

Brad A Williams

Cemetery Board Vice President:

Board of Trustees of the Evergreen Memorial Cemtery,
Town of the City of Bloomington, McLean County, Illinois

Garrett Thalgott

Page 26 of 99

CEMETERY FUND: Exhibit "A" - REQUEST FOR PAYMENT
August 10, 2026 Meeting
ACCT
56000

VENDORS
VISA/Embark/Others

DESCRIPTION
Tree Removal (estimated)

DUE DATE
8/31/2026

AMOUNT
$

3,000.00

TOTAL: VENDOR PAYMENTS

$

3,000.00

TOTAL: REQUEST FOR PAYMENTS

$

3,000.00

Page 27 of 99

CERTIFICATE FOR PAYMENT OF ACCOUNTS - SUPERVISOR
ALL ACCOUNTS
McLEAN COUNTY, BLOOMINGTON, ILLINOIS
STATE OF ILLINOIS )
Town of the City Bloomington

) SS
COUNTY OF McLEAN)

OFFICE OF THE TOWNSHIP SUPERVISOR--ALL ACCOUNTS
That attached hereto as Exhibit "A" are requests for payment of various bills that have become due since the last meeting of the
Cemetery Board of Trustees. These amounts include billings that have been received from July 28, 2026 through August 24, 2026.
That said DEBORAH L. SKILLRUD, being duly sworn, doth depose and say that the following bills are correct, reasonable and
unpaid and should receive the approval of the Cemetery Board of Trustees.
Subscribed and sworn to before me this 24th day of August 2026.

Supervisor of the Town of the City of Bloomington, McLean County,
Illinois

Notary Public

This 24th day of August 2026.
WE, the undersigned BOARD OF TRUSTEES, do hereby authorize payment of the bills attached hereto as Exhibit "A". We have
examined the foregoing proposed claims and find the same in all respects true and correct and that there is a verified statement from
the Supervisor indicating that these amounts should be paid and that the BOARD OF TRUSTEES of the Town of the City of
Bloomington, at a regularly constituted meeting of the BOARD OF TRUSTEES and by Motion agreed to by majority of the members of
the TOWNSHIP BOARD, said amounts shall be paid in accordance with 60 ILCS 1/80-50.

WARD 1: Jenna L Kearns

WARD 6: Cody Hendricks

WARD 2: Micheal Mosley

WARD 7: Mary "Mollie" Ward

WARD 3: Sheila Montney

WARD 8: Kent Lee

WARD 4: John W Danenberger

WARD 9: Abby Scott

WARD 5: Michael Straza

Trustee Dan Brady

I, the TOWN CLERK of the Town of the City of Bloomington, McLean County, Illinois, do hereby attest that the payouts certified and
submitted by the TOWNSHIP SUPERVISOR will be made from the Township Treasury AND do hereby certify that the above actions
taken by the BOARD OF TRUSTEES of the Town of the City of Bloomington, have approved the Statement of Funds at a regularly
constituted meeting of the TOWNSHIP BOARD. I shall retain a copy of this documentation and shall forward the same to the
TOWNSHIP SUPERVISOR.

Town Clerk

Page 28 of 99

GENERAL TOWN ADMINISTRATION FUND: Exhibit "A"
REQUEST FOR PAYMENT - August 24, 2026 Meeting
ACCT

COMPENSATION (SALARIES)

DESCRIPTION

DUE DATE

7011

Township Supervisor

D Skillrud

8/31/2026

$

3,916.67

7011

Township Supervisor

D Skillrud

8/31/2026

$

3,916.67

7021

Township Assessor

S Scudder

8/31/2026

$

4,000.00

7021

Township Assessor

S Scudder

8/31/2026

$

4,000.00

7041

Township Trustee 07/27/2026

Ward 1: J Kearns

8/31/2026

$

20.00

7041

Township Trustee 07/27/2026

Ward 3: S Montney

8/31/2026

$

20.00

7041

Township Trustee 07/27/2026

Ward 5: M Straza

8/31/2026

$

20.00

7041

Township Trustee 07/27/2026

Ward 6: C Hendricks

8/31/2026

$

20.00

7041

Township Trustee 07/27/2026

Ward 7: M Ward

8/31/2026

$

20.00

7041

Township Trustee 07/27/2026

Ward 8: K Lee

8/31/2026

$

20.00

7041

Township Trustee 07/27/2026

Ward 9: A Scott

8/31/2026

$

20.00

7041

Township Trustee 07/27/2026

Trustee D Brady

8/31/2026

$

20.00

TOTAL: COMPENSATION & BENFITS

AMOUNT

$ 15,993.34

ASSESSOR'S CLAIMS
ACCOUNT

DESCRIPTION

DUE DATE

AMOUNT

9151

Auto Expense

VISA/COB/WEX/Leman/Others

8/31/2026

$

300.00

9201

Office Supplies

VISA/Quill/Others

8/31/2026

$

200.00

$

500.00

TOTAL: ASSESSOR CLAIMS
TOTAL: REQUEST FOR PAYMENT

$ 16,493.34

Page 29 of 99

Regular Agenda Item No. 6.A.
For Board of Trustees for the Town of the City of Bloomington: August 24, 2026
Ward Impacted: City of Bloomington Township
Subject: Presentation and Acceptance of the Fiscal Year 2026 Annual Financial Report (aka
Annual Audit).
Recommended Motion: The Fiscal Year 2026 Annual Financial Report, as presented by
Phillips & Associates, CPAs, P.C., be accepted and placed on file with the County Clerk.
Strategic Plan:
N/A
Background: Illinois Statute 60 ILCS 1/80-20 stipulates that in townships that receive
revenues of $850,000 or more during any fiscal year, the township board shall have the
accounts and all records of the township thoroughly audited by a certified public accountant
within six months after the close of each fiscal year. Township has contracted with Phillips &
Associates, CPAs, P.C. to perform the annual audit. A copy of the accountant's report and
recommendations shall be filed with the county clerk for public inspection.
A representative from Phillips & Associates, CPAs, P.C. will present the findings of the audit.
Discussion, questions, and comments from the Board are welcome.
Community Groups/Interested Persons Contacted: The Annual Financial Report will be
placed on file with the McLean County Clerk and the public notified of its filing and availability
via publication in The Pantagraph.
Financial Impact: N/A
Attachments:
1. Communication of No Matl Weaknesses Identified
2. Communication to Governing Body
3. FY2026 Final Annual Audited Financial Statements

Page 30 of 99

Page 31 of 99

Page 32 of 99

Page 33 of 99

TOWN OF THE CITY OF BLOOMINGTON, ILLINOIS
ANNUAL FINANCIAL REPORT
As of and for the Year Ended
March 31, 2026

Phillips & Associates, CPAs P.C.

Page 34 of 99

TOWN OF THE CITY OF BLOOMINGTON, ILLINOIS
TABLE OF CONTENTS
March 31, 2026
PAGE
Independent Auditor's Report

1-III

Financial Statements
Government-Wide Financial Statements
Statement of Net Position — Modified Cash Basis
Statement of Activities — Modified Cash Basis
Fund Financial Statements
Governmental Funds
Statement of Assets, Liabilities, and Fund Balances — Modified Cash Basis
Statement of Revenues Received, Expenditures Disbursed,
and Changes In Fund Balances
Reconciliation of Government-Wide Financial Statements to
Governmental Fund Statements

1
2

3
4
5

Discrete Component Unit Financial Statements
Government-Wide Financial Statements
Statement of Net Position — Modified Cash Basis
Statement of Activities — Modified Cash Basis
Fund Financial Statements
Governmental Funds
Statement of Assets, Liabilities, and Fund Balances — Modified Cash Basis
Statement of Revenues Received, Expenditures Disbursed, and
Changes in Fund Balances
Reconciliation of Government-Wide Financial Statements to
Governmental Fund Statements
Fiduciary Funds
Statement of Fiduciary Net Position — Modified Cash Basis
Statement of Changes in Net Position — Modified Cash Basis
Notes to Financial Statements

6
7

8
9
10
11
12
13-25

Supplementary Information
Statement of Revenues, Expenditures, and Changes in Fund Balances —
Budget to Actual — Modified Cash Basis — General Town Fund
Statement of Revenues, Expenditures, and Changes in Fund Balances —
Budget to Actual — Modified Cash Basis — General Assistance Welfare Fund
Statement of Revenues, Expenditures, and Changes in Fund Balances —
Budget to Actual — Cash Basis — Component Unit General Governmental Fund
Notes to Supplementary Information

26-28
29
30-31
32

Other Information
Summary of Local Tax Data

33

Page 35 of 99

Phillips & Associates, CPAs, P.C.

INDEPENDENT AUDITORS' REPORT
Board of Trustees
Town of the City of Bloomington, Illinois
Opinions
We have audited the accompanying modified cash basis financial statements of the government
activities, the aggregate discretely presented component units, each major fund, and the aggregate
remaining fund information of the Town of the City of Bloomington, Illinois, as of and for the year ended
March 31, 2026, and the related notes to the financial statements, which collectively comprise the
Township'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 modified cash basis financial position of the governmental activities, the aggregate discretely
presented component units, each major fund, and the aggregate remaining fund information of the Town
of the City of Bloomington, Illinois, as of March 31, 2026, and the respective changes in financial
position—modified cash basis, thereof for the year then ended in accordance with the basis of accounting
as described in Note 1.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of
America (GAAS). 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 Town of the City of Bloomington, Illinois 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 opinion.

Emphasis of Matter—Basis of Accounting
We draw attention to Note 1 of the financial statements, which describes the basis of accounting. The
financial statements are prepared on the modified cash basis of accounting, which is a basis of
accounting other than accounting principles generally accepted in the United States of America. Our
opinion is not modified with respect to that matter.

Responsibilities of Management for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements in
accordance with the modified cash basis of accounting described in Note 1, and for determining that the
modified cash basis of accounting is an acceptable basis for the preparation of the financial statements in
the circumstances. Management is also responsible 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 Town of the City of
Bloomington, Illinois' 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.

1600 Hunt Drive, Suite B • Normal, IL 61761 • Phone: 309-452-2417 • Fax: 309-888-9261
Page 36 of 99

Phillips & Associates, CPAs, P.C.
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 GAAS will always detect a
material misstatement when it exists. The risk of not detecting a material misstatement resulting from
fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional
omissions, misrepresentations, or the override of internal control. Misstatements are considered material
if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment
made by a reasonable user based on the financial statements.

In performing an audit in accordance with GAAS, 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 Town of the City of Bloomington, Illinois' 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 Town of the City of Bloomington, Illinois' ability to continue
as a going concern for a reasonable period of time.

We are required to communicate with those charges 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.

Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively
comprise the Town of the City of Bloomington, Illinois' basic financial statements. The Budgetary
Comparison Schedules 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 GAAS. In our opinion, the Budgetary
Comparison Schedules are fairly stated, in all material respects, in relation to the basic financial
statements as a whole.

II
Page 37 of 99

Phillips 8z Associates, CPAs, P.C.
Other Information
Management is responsible for the other information included in the annual report. The other information
is comprised of the summary of local tax data, 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.

C/A.
Normal, Illinois
July 15, 2026

III
Page 38 of 99

TOWN OF THE CITY OF BLOOMINGTON, ILLINOIS
GOVERNMENT-WIDE STATEMENT OF NET POSITION
MODIFIED CASH BASIS
March 31, 2026

Assets
Cash & Cash Equivalents
Cash restricted
Investments
Right -To-Use Asset
Capital Assets (net of Accumulated Depreciation)

Governmental
Activities

Discrete
Component Unit

$

$

515,795
3,258,653
17,178
1,589,001
5,380,627

Total Assets
Liabilities
Current Portion of Lease Liabilities
Lease Liabilities (Noncurrent)

$

142,235
383,650
839,095
1,451,974

$

7,852
9,537

2,816,954

..

17,389

Total Liabilities
Net Position
Invested in Capital Assets (net of Related Debt)
Restricted for General Assistance
Restricted for Cemetery Operations
Unrestricted

1,451,974

1,588,790
285,983

1,364,980
3,488,466
$

Total Net Position

5,363,239

$

2,816,954

The Accompanying Notes Are an Integral Part of This Statement.

1

Page 39 of 99

TOWN OF THE CITY OF BLOOMINGTON, ILLINOIS
GOVERNMENT WIDE - STATEMENT OF ACTIVITIES
MODIFIED CASH BASIS
March 31, 2026

Program Revenues

Functions/Programs
Governmental Activities:
General Government
Public Assistance

Expenses
$

Total Governmental Activities
Component Unit:
General Government
Cemetery Operations
Total Component Unit

$

1,487,997
930,073

Fines, Fees, &
Charges for
Services
13,948

$

2,418,070

13,948

81,111
680,946

262,203

762,057

Net (Expense) / Revenue and Changes in Net Position

Operating
Grants and
Contributions

Capital Grants &
Contributions

Total
Governmental
Activities

$

$

$

(1,474,049)
(930,073)

Discrete
Component Unit

Total
$

(2,404,122)

(1,474,049)
(930,073)

$

(2,404,122)

(81,111)
(418,743)
-

(499,854)

1,748,208

1,748,208

598,746

201,585
49,608
153,117
30,342
-

201,585
49,608
153,117
30,342
-

69,041

2,182,860

2,182,860

727,562

Changes in Net Position

(221,262)

(221,262)

227,708

Net Position - Beginning

5,584,501

5,584,501

2,589,246

5,363,239

2,816,954

262,203

$

_

$

$

General Revenues:
Taxes
Intergovernmental
Replacement Taxes
Refunds and Recoveries
Interest
Miscellaneous
Transfers - Internal activity
Total General Revenues and Transfers

$

Net Position - Ending

5,363,239

$

32,097
27,678

The Accompanying Notes Are an Integral Part of This Statement.

2

Page 40 of 99

TOWN OF THE CITY OF BLOOMINGTON, ILLINOIS
GOVERNMENTAL FUNDS
STATEMENT OF ASSETS, LIABILITIES, AND FUND BALANCES
MODIFIED CASH BASIS
March 31, 2026

Major Governmental Funds
General
Assistance
General Town
Fund
Fund

Total
Governmental
Funds

Assets
Cash
Investments

$

303,256
3,185,209

$

212,539
73,444

$

515,795
3,258,653

Total Assets

$

3,488,465

$

285,983

$

3,774,448

Liabilities
Due to other funds
Due to governmental entities
Total Liabilities
Fund Balances
Restricted for General Assistance
Assigned
Unassigned

285,983
520,986
2,967,479

285,983

3,774,448

520,986
2,967,479
3,488,465

Total Fund Balances
Total Liabilities and Fund Balances

285,983

$

3,488,465

$

285,983

$

3,774,448

The Accompanying Notes Are an Integral Part of This Statement.

3

Page 41 of 99

TOWN OF THE CITY OF BLOOMINGTON, ILLINOIS
GOVERNMENTAL FUNDS
STATEMENT OF REVENUES RECEIVED, EXPENDITURES DISBURSED,
AND CHANGES IN FUND BALANCES
March 31, 2026

Major Governmental Funds

Revenues:
Taxes
Intergovernmental Revenue
Personal Property Replacement Tax
Local Revenue
Miscellaneous
Interest

General Town
Fund

General
Assistance Fund

$

$

1,648,458

99,750

Total
Governmental
Funds
$

1,748,208

44,231
146,441

11,502
49,608
59
6,676

201,585
49,608
44,290
153,117

TOTAL REVENUES

2,029,213

167,595

2,196,808

Expenditures:
General Government
Public Assistance

1,277,630
703,010

426,915

1,277,630
1,129,925

TOTAL EXPENDITURES

1,980,640

426,915

2,407,555

48,573

(259,320)

(210,747)

200,000

200,000
(200,000)

Excess (deficiency) of Revenues
Over Expenditures
Other Financing sources (uses):
Transfers in
Transfers out

190,083

(200,000)
(200,000)

200,000

Excess (deficiency) of revenues and
other sources over expenditures
and other uses

(151,427)

(59,320)

(210,747)

Fund Balance - Beginning of Year

3,639,892

345,303

3,985,195

Fund Balance - End of Year

3,488,465

285,983

3,774,448

Total other financing

$

The Accompanying Notes Are an Integral Part of This Statement.
4

Page 42 of 99

TOWN OF THE CITY OF BLOOMINGTON, ILLINOIS
RECONCILIATION OF GOVERNMENT-WIDE FINANCIAL STATEMENTS
TO GOVERNMENTAL FUND STATEMENTS
March 31, 2026

$

Total Fund Balance - Total Governmental Funds

3,774,448

Amounts Reported for Governmental Activities in the Statement
of Net Position are Different Because:
Capital Assets Used in Governmental Activities are Not Current
Financial Resources and Therefore are Not Reported in the
Governmental Funds Balance Sheet.

1,589,001

Long Term Assets are Not Available to Pay for Current
Period Expenditures and, Therefore, are Deferred in the Funds
Right to Use Assets - Leases

17,179

Long-Term Debt Does Not Require Current Financial Resources
Therefore, Long Term Debt is Not Reported
as a Liability in Governmental Funds Balance Sheet
Leases Payable

(17,389)

Net Position of Governmental Activities

$

5,363,239

Net change in fund balances - total governmental funds

$

(210,747)

Amounts reported for governmental activities in the statement of
activities are different because:
Depreciation expense on capital assets is reported in the governmentwide statement of activities and changes in net assets, but they
do not require the use of current financial resources. Therefore,
depreciation expense is not reported as expenditure in governmental funds.

(100,740)

Amortization of Right To Use Assets not requiring current financial resources

(3,071)

Current year capital additions recorded as capital outlay
in the governmental funds

90,435

Debt principal reduction on lease liability recorded as
lease rental expense on governmental fund statements

2,861

$

Change in Net Position of Governmental Activities

(221,262)

The Accompanying Notes are an Integral Part of these Financial Statements

5
Page 43 of 99

TOWN OF THE CITY OF BLOOMINGTON, ILLINOIS
CEMETERIES OF THE TOWN OF THE CITY OF BLOOMINGTON, ILLINOIS
DISCRETE COMPONENT UNIT
GOVERNMENT-WIDE STATEMENT OF NET POSITION
MODIFIED CASH BASIS
March 31, 2026

Governmental
Activities
Assets
Cash and cash equivalents
Cash reserved
Investments
Capital Assets (net of Accumulated
Depreciation)

$

Total Assets

142,235
383,650
839,095

Totals
$

142,235
383,650
839,095

1,451,974

1,451,974

$ 2,816,954

$ 2,816,954

1,451,974
1,364,980

1,451,974
1,364,980

$ 2,816,954

$ 2,816,954

Liabilities
Current Portion of Debt Certificates Payable
General Obligation Debt Certificates
Total Liabilities
Net Position
Invested in capital assets - Net of related debt
Unrestricted
Total Net Position

The Accompanying Notes are an Integral Part of these Financial Statements

6
Page 44 of 99

TOWN OF THE CITY OF BLOOMINGTON, ILLINOIS
CEMETERIES OF THE TOWN OF THE CITY OF BLOOMINGTON, ILLINOIS
DISCRETE COMPONENT UNIT
GOVERNMENT-WIDE STATEMENT OF ACTIVITIES
MODIFIED CASH BASIS
March 31, 2026

Functions/Programs
Governmental Activities:
General Government
Cemetery Operations
Total Governmental Activities

Expenses
$

Program Revenues
Capital Grants
Operating
Fines, Fees, &
&
Grants and
Charges for
Contributions
Contributions
Services

Net (Expense) / Revenue and
Changes in Net Position
Governmental
Activities

Total

$

$

(81,111)
(418,743)

$

$

(499,854)

(499,854)

598,746
69,041
32,097
27,678
-

598,746
69,041
32,097
27,678
_

727,562

727,562

Changes in Net Position

227,708

227,708

Net Position - Beginning

2,589,246

2,589,246

Net Position - Ending

2,816,954

81,111
680,946

$

262,203

$

762,057

$

262,203

$

-

General Revenues:
Taxes
Intergovernmental
Interest
Miscellaneous
Transfers - Internal activity
Total General Revenues and Transfers

$

$

(81,111)
(418,743)

2,816,954

The Accompanying Notes are an Integral Part of these Financial Statements
7

Page 45 of 99

TOWN OF THE CITY OF BLOOMINGTON, ILLINOIS
CEMETERIES OF THE TOWN OF THE CITY OF BLOOMINGTON, ILLINOIS
DISCRETE COMPONENT UNIT - GOVERNMENTAL FUNDS
STATEMENT OF ASSETS, LIABILITIES, AND FUND BALANCES
MODIFIED CASH BASIS
March 31, 2026

Governmental
Funds
Assets
Cash and cash equivalents
Cash restricted
Investments
Total Assets

Totals

$

142,235
383,650
839,095

$

142,235
383,650
839,095

$

1,364,980

$

1,364,980

Liabilities
$

Total Liabilities
Fund Balances
Restricted
Unassigned
Total Fund Balance

$

Total Liabilities and Fund Balance

$

1,364,980

1,364,980

1,364,980

1,364,980

1,364,980

$

1,364,980

The Accompanying Notes are an Integral Part of these Financial Statements

8
Page 46 of 99

TOWN OF THE CITY OF BLOOMINGTON, ILLINOIS
CEMETERIES OF THE TOWN OF THE CITY OF BLOOMINGTON, ILLINOIS
DISCRETE COMPONENT UNIT - GOVERNMENTAL FUNDS
STATEMENT OF REVENUES RECEIVED, EXPENDITURES DISBURSED,
AND CHANGES IN FUND BALANCES
March 31, 2026

Governmental
Funds
Revenues:
Taxes
Intergovernmental Revenue
Local Revenue
Miscellaneous
Interest

$

598,746
69,041
262,203
29,021
32,097

Totals
$

598,746
69,041
262,203
29,021
32,097

991,108

991,108

81,111
519,112
259,740

81,111
519,112
259,740

TOTAL EXPENDITURES

859,963

859,963

Excess (Deficiency) of Revenues
Over Expenditures

131,145

131,145

Fund Balance - Beginning of Year

1,233,835

1,233,835

TOTAL REVENUES
Expenditures:
General Government
Cemetery Operations
Capital Outlay
Debt Service - Principal
Debt Service - Interest

$

Fund Balance - End of Year

1,364,980

$

1,364,980

The Accompanying Notes Are an Integral Part of This Statement.

9
Page 47 of 99

TOWN OF THE CITY OF BLOOMINGTON, ILLINOIS
CEMETERIES OF THE TOWN OF THE CITY OF BLOOMINGTON, ILLINOIS
DISCRETE COMPONENT UNIT
RECONCILIATION OF GOVERNMENT-WIDE FINANCIAL STATEMENTS
TO GOVERNMENTAL FUND STATEMENTS
March 31, 2026

Change in net position per Statement of Activities
Modified Cash Basis

$ 227,708

Current year capital additions recorded as capital outlay
in the governmental funds

(174,785)

Depreciation recorded on government-wide Statement of
Activities not recorded on the governmental fund statements

115,236

Change in fund balance per the Statement of Revenues Received,
Expenditures Disbursed , and Changes in Fund Balances

$ 168,159

Net Position per Statement of Net Position Modified Cash Basis

$ 2,816,954

Beginning of year governmental fixed assets included on only the Statement
of Net Position Modified Cash Basis; net of accumulated
depreciation totaling $1,905,748

(1,355,411)

Additions to governmental fixed assets included on only the
Statement of Net Position - Modified Cash Basis

(174,785)

Deletions to governmental accumulated depreciation included
on only the Statement of Net Position - Modified Cash Basis

(37,014)

Depreciation recorded on government-wide Statement of
Activities not recorded on the governmental fund statements

115,236

Fund balances per the Statement of Assets, Liabilities,and
Fund Balances - Modified Cash Basis

$ 1,364,980

The Accompanying Notes are an Integral Part of these Financial Statements

10

Page 48 of 99

TOWN OF THE CITY OF BLOOMINGTON, ILLINOIS
CEMETERIES OF THE TOWN OF THE CITY OF BLOOMINGTON, ILLINOIS
DISCRETE COMPONENT UNIT - FIDUCIARY FUNDS
STATEMENT OF FIDUCIARY NET POSITION
MODIFED CASH BASIS
March 31, 2026

PrivatePurpose
Trusts
Assets
Cash and cash equivalents
Investments
Total Assets

$

30,633
301,310

$

331,943

Liabilities
Net Position Held in Trust
Restricted

331,943
$

Total Net Position

331,943

The Accompanying Notes are an Integral Part of these Financial Statements

11
Page 49 of 99

TOWN OF THE CITY OF BLOOMINGTON, ILLINOIS
CEMETERIES OF THE TOWN OF THE CITY OF BLOOMINGTON, ILLINOIS
DISCRETE COMPONENT UNIT - FIDUCIARY FUNDS
STATEMENT OF CHANGES IN NET POSITION
MODIFIED CASH BASIS
March 31, 2026

PrivatePurpose
Trusts
Additions
Investment Income
Gain (loss) on investments

$

6,093
32,985
39,078

Total Revenue
Deductions
Cemetery Operations

8,655

Total Expenditures

8,655

Change in Net Position

30,423

Net Position - Beginning of Year

301,520
$

Net Position - End of Year

331,943

The Accompanying Notes are an Integral Part of these Financial Statements

12
Page 50 of 99

TOWN OF THE CITY OF BLOOMINGTON, ILLINOIS
NOTES TO FINANCIAL STATEMENTS
March 31, 2026
NOTE 1 — SIGNIFICANT ACCOUNTING POLICIES
REPORTING ENTITY
The Town of the City of Bloomington, Illinois, operates under a trustee form of government. The Town has coterminous
boundaries with the City of Bloomington, Illinois. Therefore, in accordance with the Illinois Compiled Statutes, the City
Council members automatically serve as trustees for the Town. The Township Supervisor is the elected chief executive
officer for the Township. These financial statements present the Town of the City of Bloomington as a primary
government. The Township provides the following services as authorized by state statutes: general assistance, general
administrative services, and property assessment services.
Evergreen Memorial Cemetery is included in these financial statements as a discretely presented component unit. A
separate Board of Trustees appointed by the Township Board governs the operations of the Cemetery. However, the
Cemetery is financially dependent on the Township and has no independent power to contract bonded indebtedness or
to levy taxes. A complete set of financial statements for the Cemetery may be obtained from the Township office, 607
S. Gridley Street, Bloomington, Illinois 61701. The discretely presented component unit is reported in a separate column
in the government-wide financial statements to emphasize that it is legally separate from the Township. The discretely
presented component unit has a March year-end. The discretely presented component unit operates a cemetery.
The criteria of oversight responsibility, special financing relationships, and scope of public service was used in
determining the agencies or entities that comprise the Township for financial reporting purposes. Oversight
responsibility is determined by the extent of financial interdependency, control over the selection of the governing
operations, and accountability for fiscal matters. The accounting policies of the Town of the City of Bloomington,
Illinois, conform to generally accepted accounting principles as applicable to governments except that all funds are
accounted for on the modified cash basis of accounting instead of reporting on the modified accrual basis or accrual
basis of accounting.
BASIS OF PRESENTATION
A. Basic Financial Statements
The Township's basic financial statements include both government-wide (reporting the township as a whole) and
fund financial statements (reporting the Township's major funds). Both the government-wide and fund financial
statements categorize primary activities as governmental activities.
Government-Wide Statements
In the government-wide financial statements, the governmental activities columns (a) are presented on a consolidated
basis by column, (b) and are reported on the modified cash, economic resource basis, which recognizes all long-term
assets as well as long-term debt. The Township's net position is reported in three parts—invested in capital assets
net of related debt; restricted net assets; and unrestricted net assets. The Township first uses restricted resources
to finance qualifying activities.
The Statement of Net Assets - Modified Cash Basis and the Statement of Activities - Modified Cash Basis present
financial information about the reporting government as a whole. These statements include the financial activities of
the overall government in its entirety, except those that are fiduciary. Eliminations have been made to minimize the
double counting on internal transactions. Governmental activities generally are financed through taxes and
intergovernmental revenues.
The Statement of Activities - Modified Cash Basis reports both the gross and net cost of each of the Town's functions.
Gross program expenses (including depreciation) are offset by direct program revenues that are directly associated
with the function (general government, highways and streets, public assistance, cemetery, etc.). The net costs (by
function) are normally covered by general revenue (property or utility taxes, intergovernmental revenue, interest
income, etc.).
13

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TOWN OF THE CITY OF BLOOMINGTON, ILLINOIS
NOTES TO FINANCIAL STATEMENTS - CONTINUED
March 31, 2026
NOTE 1 — SIGNIFICANT ACCOUNTING POLICIES — CONTINUED
Government-Wide Statements - continued
This government-wide focus is more on the sustainability of the Township as an entity and the change in the
Township's net assets resulting from the current year's activities.
Fund Accounting
The financial transactions of the Township are reported in individual funds, which are all major funds in the fund
financial statements. Each fund is accounted for with a separate set of self-balancing accounts that comprise its
assets, liabilities, reserves, fund equity, revenues, and expenditures/expenses, as appropriate. The various funds
are reported by generic classification within the financial statements. The following are the Township's governmental
fund types:
Governmental Funds
The focus of the governmental funds' measurement (in the funds statements) is upon determination of financial
position and changes in financial position rather than upon net income. The following is a description of the
governmental funds of the Township:
Town Fund — is the general operating fund of the Township. It is used to account for all financial resources except
those that are required to be accounted for in another fund.
Special Revenue Funds — are used to account for the proceeds to specific revenue sources (other than special
assessments, expendable trust, or major capital projects) that are legally restricted to expenditures for specified
purposes. The General Assistance fund accounts for tax levies restricted for assistance to individuals and families in
need.
The emphasis in fund financial statements is on the major funds in the governmental activities category. Non-major
funds by category are summarized into a single column. GASB No. 34 sets forth minimum criteria (percentage of
assets, liabilities, revenues or expenditures/expenses of either fund category of the governmental activities) for the
determination of major funds. The Township has no non-major funds.
Fiduciary Funds
Trust Funds — are used to account for the proceeds from private sources (other than special assessments,
expendable trust, or major capital projects) that are legally restricted to expenditures for specified purposes.
B. Significant Accounting Policies
Basis of Accounting
Revenue and expenditures of governmental fund types are recognized on the modified cash basis of accounting.
Revenue is recognized in the accounting period when it is received.
Expenditures are generally recognized in the accounting period when obligations are paid, with the exception of
capital purchases. Capital purchases are recognized in the government-wide statement at full cost including
payments made during the fiscal year plus any financing used to complete their purchase.

14

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TOWN OF THE CITY OF BLOOMINGTON, ILLINOIS
NOTES TO FINANCIAL STATEMENTS - CONTINUED
March 31, 2026
NOTE 1 — SIGNIFICANT ACCOUNTING POLICIES — CONTINUED
B. Significant Accounting Policies - continued
Fair Value Measurements of Financial Instruments
The Cemetery follows accounting standards on fair value measurements which define fair value and establish a fair
value hierarchy organized into three levels based upon the input assumptions used in pricing assets. Level 1 inputs
have the highest reliability and are related to assets with quoted prices in active markets. Level 2 inputs relate to
assets with other than quoted prices that are observable, either directly or indirectly with fair value being determined
through the use of models or other valuation methodologies. Level 3 inputs are unobservable inputs and are used to
the extent that observable inputs do not exist.
Investments
Investments are stated at their fair value, (quoted market price or the best available estimate). Purchases and sales
are recorded on a trade-date basis. Interest and dividends are recorded when deposited into the investment trust
accounts. Realized and unrealized gains and losses are included in the determination of the change in net assets.
Property and Equipment
Equipment purchased or acquired with an original cost of $5,000 or more, and buildings costing in excess of $10,000
are capitalized at historical cost or estimated historical cost. Contributed assets are reported at fair market value as
of the date received. Additions, improvements and other capital outlays, where cost meets the Township's
capitalization policies and significantly extend the useful life of an asset, are also capitalized. Other costs incurred
for repairs and maintenance are expensed as incurred. Depreciation on all assets is provided on the straight-line
basis over the following estimated useful lives:
Buildings and Infrastructure
Land Improvements
Cemetery Infrastructure
Cemetery Buildings & Improvements
Machinery and Equipment
Technology

20-40 years
15 years
10 years
10 years
7 years
3 years

GASB No. 34 requires the Township to report and depreciate new infrastructure assets prospectively. Infrastructure
assets include roads, bridges, underground pipe (other than those related to utilities), traffic signals, etc. It is unlikely
that the Township will ever have any infrastructure assets since the Township is coterminous with the City of
Bloomington, Illinois', which is responsible for the infrastructure.
Resource Utilization
The Township first applies restricted resources to expenses when both restricted and unrestricted net position is
available. Similarly, the most limiting classification of committed, assigned, or unassigned amounts are considered
to have been spent when an expenditure is incurred for which any of those could be used.
Property and Other Taxes
The Township's property tax is levied each year on all taxable real property located within the Township boundaries on
or before the last Tuesday in December. The Board of Trustees passed the 2025 Levy on November 25, 2024 in
amounts deemed necessary to defray expenses and liabilities for the fiscal year ended March 31, 2026. Property taxes
attached as an enforceable lien on property as of January 1, 2025 and are payable in two installments in the following
year in June and September. Taxes from the 2025 Levy were collected and reported as revenue during the fiscal year
ended March 31, 2026.
15
Page 53 of 99

TOWN OF THE CITY OF BLOOMINGTON, ILLINOIS
NOTES TO FINANCIAL STATEMENTS - CONTINUED
March 31, 2026
NOTE 1 — SIGNIFICANT ACCOUNTING POLICIES — CONTINUED
Program Revenues
The Township receives program revenue from providing services to the discrete component unit and other townships
by intergovernmental agreement as follows:
Administrative Services
Discretely Presented Component Unit
Evergreen Memorial Cemetery (Cemeteries of the Town of the City of Bloomington, Illinois), maintains a general
operating fund and two fiduciary funds for private trusts. The fiduciary funds are used to account for specific revenue
sources that are legally restricted to expenditures for specified purposes. The Cemetery reimburses the Town Fund
for personnel expenses related to services provided by the fiscal office.
Government Fund Balance Reporting
Government Accounting Standards require government fund balances to be classified into five major classifications;
Nonspendable Fund Balance, Restricted Fund Balance, Committed Fund Balance, Assigned Fund Balance, and
Unassigned Fund Balance. Fund balances in the governmental fund statements have been restated as of the
beginning of the fiscal year to reflect changes in presentation. Below are definitions of the differences and a
reconciliation of how these balances are reported.
A. Nonspendable Fund Balance
The nonspendable fund balance classification includes amounts that cannot be spent because they are either
(a) not in spendable form or (b) legally or contractually required to be maintained intact. The "not in spendable
form" criterion includes items that are not expected to be converted to cash, for example inventories and prepaid
amounts. Due to the cash basis nature of the township all such items are expensed at the time of purchase, so
there is nothing to report for this classification.
B. Restricted Fund Balance
The restricted fund balance classification refers to amounts that are subject to outside restrictions, not controlled
by the entity. Things such as restrictions imposed by creditors, grantors, contributors, or laws and regulations of
other governments, or imposed by law through constitutional provisions or enabling legislation. Special Revenue
Funds are by definition restricted for those specified purposes. The township has several revenue sources
received within different funds that also fall into these categories such as property taxes, state grants, interest,
charges for services, and/or insurance reimbursement. The General Assistance funds and Cemetery funds are
restricted by the enabling legislation for property tax levies.
C. Committed Fund Balance
The committed fund balance classification refers to amounts that can only be used for specific purposes pursuant
to constraints imposed by formal action of the government's highest level of decision-making authority (the Board
of Trustees). Those committed amounts cannot be used for any other purpose unless the government removes
or changes the specified use by taking the same type of formal action it employed to previously commit those
amounts.
The Board of Trustees commits fund balance by making motions or passing resolutions to adopt policy or to
approve contracts. Committed fund balance also incorporates contractual obligations to the extent that existing
resources in the fund have been specifically committed for use in satisfying those contractual requirements. There
were no committed fund balances.
16

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TOWN OF THE CITY OF BLOOMINGTON, ILLINOIS
NOTES TO FINANCIAL STATEMENTS - CONTINUED
March 31, 2026
NOTE 1 — SIGNIFICANT ACCOUNTING POLICIES — CONTINUED
Government Fund Balance Reporting — continued
D. Assigned Fund Balance
The assigned fund balance classification refers to amounts that are constrained by the governments intent to be
used for a specific purpose, but are neither restricted nor committed. Intent may be expressed by (a) the Board
of Trustees or (b) the budget or finance committee or (c) an official to which the Board has delegated the authority
to assign amounts to be used for specific purposes. As of March 31, 2026, there was an assigned fund balance
of $520,986, for the purpose of recommended repairs and improvements.
E. Unassigned Fund Balance
The unassigned fund balance classification is the residual classification for amount in the General Operating
Funds for amounts that have not been restricted, committed, or assigned to specific purposes within the General
Funds.
F. Expenditures of Fund Balance
Unless specifically identified, expenditures act to reduce restricted balances first, then committed balances, next
assigned balances, and finally act to reduce unassigned balances. Expenditures for a specifically identified
purpose will act to reduce the specific classification of fund balance that is identified.
NOTE 2— BUDGET AND BUDGETARY ACCOUNTING
The budget appropriation ordinance is adopted on a cash basis. The appropriation ordinance for the Town of the City
of Bloomington, Illinois, which was adopted on March 24, 2025, covered appropriations for the general and special
revenue funds as well as Evergreen Memorial Cemetery, a discretely presented component unit of the Town of the City
of Bloomington, Illinois.
The Township follows these procedures in establishing the budgetary data reflected in the accompanying financial
statements:
(a) Prior to the beginning of a fiscal year, the Township Supervisor submits to the Board of Trustees a proposed
operating budget for the fiscal year. The operating budget includes proposed expenditures and the means of financing
them. It is prepared on a cash basis.
(b) Public hearings are held to obtain taxpayer comments.
(c) The budget is legally enacted through passage of an ordinance no later than during the first three months of the
fiscal year.
(d) Any budget amendments are approved by the Town Board of Trustees. Transfers of more than 10% of fund
appropriations require a repetition of the entire budget process.
(e) Appropriations lapse at the end of the fiscal year. The level of control for each budget is the fund total rather than
individual line items.
(f) Management makes estimates and assumptions during the preparation of financial statements. Accordingly, actual
results could differ from those estimates.

17

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TOWN OF THE CITY OF BLOOMINGTON, ILLINOIS
NOTES TO FINANCIAL STATEMENTS - CONTINUED
March 31, 2026
NOTE 3— CASH AND CASH INVESTMENTS
Permitted Deposits and Investments - Illinois statutes and the Township's investment policy authorizes the Township
to make deposits/invest in insured commercial banks, savings and loan institutions, obligations of the U.S. Treasury
and U.S. agencies, interest-bearing bonds of the State of Illinois or any county, township, or municipal corporation of
the State of Illinois, insured credit union shares, money market mutual funds with portfolios of securities issued or
guaranteed by the United States Government or agreements to repurchase these same obligations, repurchase
agreements, short-term commercial paper rated within the three highest classifications by at least two standard rating
services, and The Illinois Funds (a money market fund created by the State of Illinois under the State Treasurer that
maintains a $1 per share value).
The Illinois Public Treasurers' Investment Pool, known as The Illinois Funds, operates as a qualified external
investment pool in accordance with the criteria established in GASB Statement No. 79, Certain External Investment
Pools and Pool Participants, and thus, reports all investments at amortized cost rather than market value. The
investment in The Illinois Funds by participants is also reported at amortized cost. The Illinois Funds does not have
any limitations or restrictions on participant withdrawals. The Illinois Treasurer's Office issues a separate financial
report for The Illinois Funds which may be obtained by contacting the Administrative Office at Illinois Business Center,
400 West Monroe Street, Suite 401, Springfield, Illinois 62704.
The Township has formally adopted deposit and investment policies that limit its allowable deposits or investments
and address the specific types of risks to which the Township is exposed. State statutes authorize the Township to
make deposits in interest bearing depository accounts in federally insured and/or state chartered banks and savings
and loan associations, or other financial institutions as designated by ordinances, and to invest available funds in
direct obligations of, or obligations guaranteed by, the United States Treasury or agencies of the United States,
money market mutual funds whose portfolios consist of governmental securities, and Illinois Funds Money Market
Fund.
The Township's cash and investments are maintained in accounts fully covered by the Federal Deposit Insurance
Corporation or pledged collateral security held by the depository and in The Illinois Public Treasurers' Investment
Pool.
The Township holds the following investments at March 31, 2026:
$

Illinois Funds

3,258.653

Cemetery private trust funds are allowed by statute to be invested in every kind of investment, including specifically
bonds, debentures and other corporate obligations, preferred or common stocks and real estate mortgages.
Cash reserved represents cash on deposit for future cemetery burial services.
The Cemetery holds the following investments which are recorded using fair market values at March 31, 2026:
General Funds
Super Money Market
Super Money Market
Illinois Funds
Illinois Funds

$

$
Fiduciary Funds
Private Lot Trust Fund - Super Money Market

482,986
154,408
229,242
356,109
1,222.745
30.633

18

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TOWN OF THE CITY OF BLOOMINGTON, ILLINOIS
NOTES TO FINANCIAL STATEMENTS - CONTINUED
March 31, 2026
NOTE 3— CASH AND CASH INVESTMENTS -- continued
Investments in Private Irrevocable Trust
Money Market Funds
Mutual and Exchange Traded Funds
Fixed Income
Baird Aggregate Bond Institutional
Fidelity Advisor Investment Grade Bond Z
Vanguard Core Bond Fund Admiral Shares
Vanguard Total Bond Market Index
!Shares iBoxx Investment Grade Corporate Bond
Equities
SPDR Dow Jones Industrial Average
SPDR S&P 500
SPDR S&P Midcap 400
!Shares Russell 2000
IShares MSCI EAFE

1,718

9,459
12,609
9,298
11,470
16,675

$

48,172
98,201
60,443
20,832
12,433
301.310

Disclosures Relating to Interest Rate Risk
Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an investment.
One of the ways the cemetery addresses risk is the use a professional investment advisor.
Disclosures Relating to Credit Risk
Generally, credit risk is the risk that an issuer on an investment will not fulfill its obligation to the holder of the
investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization.
The cemetery's deposits with financial institutions are not subject to credit risk rating.
All investments held in the private trusts are Level 1 (quoted prices in active markets) in the fair value hierarchy.
NOTE 4— RIGHT TO USE ASSETS
Right to Use Asset
The Township has a lease for warehouse space used as part of the POTS Recycle Program and a lease for office
equipment. The fair value of the leases is recognized as a Right to Use Asset and amortized over the life of the
leases. A summary of changes in right to use assets for the year ended March 31, 2026, was as follows:
Governmental Activities:
Lease Obligations

Additions
Balance April 1
15,361
15,905 $

Deletions Balance March 31
17,178
$ 14.087 $

Lease Obligations
Lease obligations are recognized at the fair value of the lease and amortized over the life of the lease obligation and
recognized as principal and interest using an incremental borrowing rate of 3.5 — 9% for the Township. A summary of
changes follows:
Governmental Activities:
Lease Obligations

Deletions
Additions
Balance April 1
15,361 $ 13.877
15$05 $

Balance March 31
17,389
$

The Township expended $15,353 for leases during Fiscal Year 2026. The lease payments were recorded as $13,877
in principal and $1,476 interest expense.

19

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TOWN OF THE CITY OF BLOOMINGTON, ILLINOIS
NOTES TO FINANCIAL STATEMENTS - CONTINUED
March 31, 2026
NOTE 4— RIGHT TO USE ASSETS - continued
The following is a summary of the Township's minimum lease obligations.
Year Ending
March 31
2027
2028
2029
2030

Total
Interest

Total
Principal
7,852
3,068
3,178
3,291
17,389
$

$

501
285
175
62
1,023

Minimum Lease
Obligation
8,353
3,353
3,353
3,353
$
18,412

NOTE 5— CHANGES IN CAPITAL ASSETS
Capital expenditures included in the governmental funds statements as part of the General Government Expenditures
are presumed to benefit both current and non-current financial reporting periods and are included as capitalized
additions and depreciated in the government-wide statements.
Balance
April 1

Additions

Deletions

$

$

Governmental Activities:
Capital assets being depreciated
Building
Equipment
Land Improvements
Technology
Total Capital assets being depreciated

$ 1,834,726
156,972
273,867
27,163
2,292,728

Less accumulated depreciation for:
Building
Equipment
Land Improvements
Technology
Total accumulated depreciation
Total capital assets being depreciated, net
Governmental activities capital assets, net

(550,115)
(62,695)
(62,504)
(18,108)
(693,422)
1,599,306
$ 1,599,306 $

Balance
March 31

90,435

$ 1,854,026
199,293
302,681
27,163
2,383,163

90,435
90,435

(46,833)
(596,948)
(24,673)
(87,368)
(20,179)
(82,683)
(9,055)
(27,163)
(100,740)
(794,162)
(100,740)
1,589,001
(100,740) $ 1,589.001

19,300
42,321
28,814

-

$

Depreciation expense was charged to government-wide programs of the primary government as follows:
Governmental Activities — General Fund:
Building
Equipment
Land Improvements
Technology
Total Depreciation Expense - Governmental Activities

$

$

46,833
24,673
20,179
9,055
100,740

continued

20
Page 58 of 99

TOWN OF THE CITY OF BLOOMINGTON, ILLINOIS
NOTES TO FINANCIAL STATEMENTS - CONTINUED
March 31, 2026
NOTE 5— CHANGES IN CAPITAL ASSETS - continued
A summary of component unit fixed assets for the year ended March 31, 2026, was as follows:
Component Unit Activities:
Capital assets not being depreciated
Land
Capital assets being depreciated
Buildings & Improvements
Equipment
Land Improvements
Infrastructure
Veteran's Area
Mausoleum
Total capital assets being depreciated
Less accumulated depreciation for:
Buildings & Improvements
Equipment
Land Improvements
Infrastructure
Veteran's Area
Mausoleum
Total accumulated depreciation
Total capital assets being depreciated, net
Business-type activities capital assets, net

Balance
April 1
$

93,245

$

284,124
739,940
25,984
473,951
78,194
1,487,499
3,089,692

-

$

$
(56,087)

101,612
129,260

(56,087)

230,872

(283,121)
(654,753)
(19,054)
(336,108)
(41,833)
(492,657)
(1,827,526)
1,262,166
$ 1,355,411 $

Balance
March 31

Deletions

Additions

37,014

37,014
267,886
267,886

$

93,245
284,124
785,465
25,984
603,211
78,194
1,487,499
3,264,477

(284,125)
(1,004)
(653,572)
(35,833)
(1,733)
(20,787)
(369,284)
(33,176)
(7,077)
(48,910)
(36,413)
(529,070)
(1,905,748)
(115,236)
1,358,729
(171,323)
(171,323) $ 1,451,974

Depreciation expense was charged to programs of the component unit as follows:
Component Unit Activities — Cemetery Fund:
Buildings & Improvements
Equipment
Land Improvements
Infrastructure
Veteran's Area
Mausoleum
Total depreciation expense — Component Unit Activities:

1,004
35,833
1,733
33,176
7,077
36,413
$ 115,236

$

NOTE 6— CHANGES IN LONG-TERM DEBT AND LEASES
Bonds and Notes Payable
The Township had no long-term bond or note debt at year-end
Legal Debt Margin
The legal debt margin of the Township, as of March 31, 2026 is computed as follows:
Assessed Valuation (Property Tax Year 2024)

$ 2.632.009.805

Debt Limit — 2.875% of assessed value
Less: Debt subject to General Obligation Bond
Less: Lease Obligations — March 31, 2026
Legal Debt Margin

$

75,670,282
(4,889)
75,665.393

21

Page 59 of 99

TOWN OF THE CITY OF BLOOMINGTON, ILLINOIS
NOTES TO FINANCIAL STATEMENTS - CONTINUED
March 31, 2026
NOTE 7— RETIREMENT PLANS
ILLINOIS MUNICIPAL RETIREMENT PLAN
IMRF Plan Description
The Township's defined benefit pension plan for regular employees provides retirement and disability benefits, postretirement increases, and death benefits to plan members and beneficiaries. The Township's plan is affiliated with
the Illinois Municipal Retirement Fund (IMRF), an agent multiple-employer plan. Benefit provisions are established
by statute and may only be changed by the General Assembly of the State of Illinois. IMRF issues a publicly
available Annual Comprehensive Financial Report that includes financial statements, detailed information about the
pension plan's fiduciary net position, and required supplementary information. The report is available for download
at vvww. imrf. org.
Benefits Provided
IMRF has three benefit plans. The vast majority of IMRF members participate in the Regular Plan (REG). The Sheriffs
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).
All three IMRF benefit plans have two tiers. Employees hired before January 1, 2011, are eligible for Tier 1 benefits.
Tier 1 employees are vested for pension benefits when they have at least eight years of qualifying service credit. Tier
1 employees who retire at age 55 (at reduced benefits) or after age 60 (at full benefits) with eight years of service
are entitled to an annual retirement benefit, payable monthly for life, in an amount equal to 1-2/3% of the final rate
of earnings 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.
Employees Covered by Benefit Terms
At December 31, 2025, the measurement date, membership of the plan was as follows:
Retirees and beneficiaries
Inactive, non-retired members
Active members

31
24
20

Total

75

22

Page 60 of 99

TOWN OF THE CITY OF BLOOMINGTON, ILLINOIS
NOTES TO FINANCIAL STATEMENTS - CONTINUED
March 31, 2026
NOTE 7— RETIREMENT PLANS - continued
Contributions
As set by statute, Township regular plan members are required to contribute 4.5% of their annual covered salary.
The statutes require the Township to contribute the amount necessary, in addition to member contributions, to finance
the retirement coverage of its own employees. The Township's annual required contribution rate for the calendar year
2025 was 7.13%. The Township also contributes for disability benefits, death benefits, and supplemental retirement
benefits, all of which are pooled at the IMRF level. Contribution rates for disability and death benefits are set by the
IMRF Board of Trustees, while the supplemental retirement benefits rate is set by statute.
The Township's pension contributions included in these financial statements as expense for the current fiscal year
on a modified cash basis is $80,998. This includes $23,731 contributed by the discrete component unit Evergreen
Cemetery. Pension expense (income) determined for calendar year 2025 reported on an accrual basis was
$307,420.
Net Pension Liability
The Township's net pension liability(asset), $(448,849), was measured as of December 31, 2025. The total pension
liability used to calculate the net pension liability was determined by an actuarial valuation as of that date.
Actuarial Assumptions
The following are the methods and assumptions used to determine the 2025 Contribution Rates:
•
•
•

•
•
•
•
•
•
•

Actuarial Cost Method: Aggregate Entry Age Normal
Amortization Method: Level Percentage of Payroll, Closed
Remaining Amortization Period: Non-Taxing bodies: 10-year rolling period. Taxing bodies (Regular, SLEP
and ECO groups): 18-year closed period. Early Retirement Incentive Plan liabilities: a period up to 10 years
selected by the Employer upon adoption of ERI. SLEP supplemental liabilities attributable to Public Act 94712 were financed over 13 years for most employers (five employers were financed over 14 years; one
employer was financed over 15 years; two employers were financed over 16 years; one employer was
financed over 19 years; three employers were financed over 22 years; four employers were financed over
23 years and one employer was financed over 24 years).
Asset Valuation Method: 5-Year smoothed market; 20% corridor
Wage growth: 2.75%
Price Inflation: 2.25%
Salary Increases: 2.85% 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 2023 valuation pursuant to an experience study of the period 2020 - 2022.
Mortality: For non-disabled retirees, the Pub-2010, Amount-Weighted, below-median income, General,
Retiree, Male (adjusted 108%) and Female (adjusted 106.4%) tables, and future mortality improvements
projected using scale MP-2021. For disabled retirees, the Pub-2010, Amount-Weighted, below-median
income, General, Disable 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.

There were no benefit changes during the year.
Single Discount Rate
A Single Discount Rate of 7.25% was used to measure the total pension liability. The projection of cash flow used
to determine this Single Discount Rate assumed that the plan members' contributions will be made at the current
contribution rate, and that employer contributions will be made at rates equal to the difference between actuarially
determined contribution rates and the member rate.
23
Page 61 of 99

TOWN OF THE CITY OF BLOOMINGTON, ILLINOIS
NOTES TO FINANCIAL STATEMENTS - CONTINUED
March 31, 2026
NOTE 7— RETIREMENT PLANS - continued
The Single Discount Rate reflects:
1. The long-term expected rate of return on pension plan investments (to the extent that the plan's fiduciary net
position is projected to be sufficient to pay benefits), and
2. The tax-exempt municipal bond rate based on an index of 20-year general obligation bonds with an average
AA credit rating as of the measurement date (to the extent that the plan's projected fiduciary net position
is not sufficient to pay benefits).
For the purpose of this valuation, the expected rate of return on plan investments is 7.25%, the municipal bond
rate is 4.83%, and the resulting single discount rate is 7.25%.
Changes in Net Pension Liability
The Township's changes in net position liability / (asset) for the calendar year ended December 31, 2025 was as
follows:
Increase
(Decrease)
Net Pension
Plan Fiduciary
Total Pension
Liability/(Asset)
Net Position
Liability
(a)-(b)
(b)
(a)
97,159
$
97,159
Service Cost
$
597,073
597,073
Interest on the Total Pension Liability
Changes of benefit terms
Differences between expected and
actual experience of the Total Pension
99,953
99,953
Liability
Change of assumptions
Benefit payments, including refunds
(684,250)
(684,250)
of employee contributions
(86,360)
86,360
Contributions-Employer
(54,506)
54,506
Contributions-Employee
(1,365,058)
1,365,058
Net investment income
218,035
(218,035)
Other (Net Transfer)
(493,704)
603,639
109,935
Net Change in total pension liability
44,855
8,484,184
8,529,039
Balances at December 31, 2024
(448,849)
$
$ 9,087,823
$ 8 638,974
Balances at December 31, 2025
Sensitivity of the Net Pension Liability to Changes in the Discount Rate
The following presents the plan's net pension liability, calculated using a Single Discount Rate of 7.25%, as well
as what the plan's net pension liability would be if it were calculated using a Single Discount Rate that is 1% lower
or 1% higher:
1% Higher
Current Discount
1% Lower
(8.25%)
(7.25%)
(6.25%)
$(1,086,036)
$ (448,849)
$
334,878
Net Pension Liability/(Asset)

24

Page 62 of 99

TOWN OF THE CITY OF BLOOMINGTON, ILLINOIS
NOTES TO FINANCIAL STATEMENTS - CONTINUED
March 31, 2026
NOTE 8 — OTHER INDIVIDUAL FUND DISCLOSURES
A. The Cemetery (discrete component unit) employees participate in the IMRF pension plan and reimburse the
Town for their share of employer costs incurred. In addition, the Cemetery reimburses the Town for services
provided by the fiscal office. There were no individual fund inter-fund receivable and payable balances at March
31, 2026 between the Town fund and the Cemetery Fund component unit.
B. There were no deficit fund balances of individual funds at March 31, 2026.
NOTE 9- VACATION AND SICK LEAVE
The Township provides all employees with vacation and sick leave in varying amounts. Vacation and sick pay expenses
are charged to operations when taken by the employee. The Township has not recorded the liability for vacation, which
totals $49,848 on March 31, 2026.
NOTE 10- CONTINGENCIES AND COMMITMENTS
Debit Cards and Disbursing Orders
The Township provides assistance to income-qualified recipients in the form of debit cards, disbursing orders and
referrals. At year-end, the Township was liable for $5,095 for purchases made on the debit cards. In addition, unused
balances on debit cards issued totaled $0 and the total amount of unpaid general assistance disbursing orders was
$961 at March 31, 2026.
NOTE 11 — ACTIVITIES BETWEEN PRIMARY GOVERNMENT AND COMPONENT UNIT
The Township and its component unit, Evergreen Memorial Cemetery, file and make pension contributions together.
The Cemetery reimburses the General Fund for its share of the obligation on a monthly basis. Any amounts in due
to/from accounts are for IMRF withholdings from Evergreen Memorial Cemetery employees that have not been
transferred to the Township general fund for remittance. The Cemetery is purchasing employee benefits through the
Township; these include health, dental and vision insurance for full-time, permanent employees, Section 125 Cafeteria
plan for pre-tax insurance benefits, Flexible Spending Accounts and LifeLock Benefit Essential.
The Township also charges the Cemetery for financial administrative services which totaled $12,200 during the fiscal
year.
NOTE 12— SUBSEQUENT EVENTS
Management evaluated subsequent events occurring through July 15, 2026, which represents the date the financial
statements were available to be issued.

25
Page 63 of 99

TOWN OF THE CITY OF BLOOMINGTON, ILLINOIS
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES
BUDGET TO ACTUAL - MODIFIED CASH BASIS
General Town Fund
March 31, 2026

2026
Budgeted Amounts
Final
Original
REVENUES:
Local Tax Revenues:
Property Taxes
Intergovernmental Revenue:
Personal Property Replacement Tax
Work Fare Administration
Cemetery Financial Administration
Other Local Sources:
Interest
Retiree Insurance Reimbursements
Litigation Income
Proceeds from Loan/Bond
Other Income

Actual

Actual Over
(Under)
Budget

$ 1,651,600

$ 1,651,600

$ 1,648,458

(3,142)

190,000

190,000

190,083
313
12,200

83
313
12,200

75,000

75,000

146,441
20,810

25
100,000
41,450

25
100,000
41,450

10,908

71,441
20,810
(25)
(100,000)
(30,542)

2,058,075

2,058,075

2,029,213

(28,862)

EXPENDITURES:
Assessor's Office Expenditures:
Rent/Debt Service Principle
Auto Expense
Telephone
Utilities
Postage
Office Supplies
Publications and Printing
Equipment
Equipment Repair/Rental
Education/Conference/Meetings
Replatting/Remapping
Appraisal Services
Janitorial
Computer Services
CAMA Services
Mapping/GIS Services
Membership Dues/Assessor's Staff

21,544
7,000
3,000
7,500
300
2,000
500
50,000
1,500
30,000
9,000
50,000
2,500
25,000
50,000
100,000
5,000

21,544
7,000
3,000
7,500
300
2,000
500
50,000
1,500
30,000
9,000
50,000
2,500
25,000
50,000
100,000
5,000

2,998
3,121
6,820
237
591
48,161
24,685
4,745
2,100
19,739
3,602

(21,544)
(4,002)
121
(680)
(63)
(1,409)
(500)
(1,839)
(1,500)
(5,315)
(9,000)
(45,255)
(400)
(5,261)
(50,000)
(100,000)
(1,398)

Total Assessor's Office Expenditures

364,844

364,844

116,799

(248,045)

116,799

$ (248,045)

Total Revenues

Total Expenditures (current page)

$

364,844

$

364,844

$

(continued)

26

Page 64 of 99

TOWN OF THE CITY OF BLOOMINGTON, ILLINOIS
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES
BUDGET TO ACTUAL - MODIFIED CASH BASIS
General Town Fund
March 31, 2026
2026
Budgeted Amounts
Original
Final
Total Expenditures (previous page)
Community Agency Funding
HERE - Housing Eviction Relief Effort
EFBP - Emergency Food Benefit Program
Community Medical
GA Client Service Funding
Youth Services
Senior Services
Homeless Prevention

$

364,844

$

364,844

$

Actual

Actual Over
(Under)
Budget

116,799

$

(248,045)

150,000
150,000
25,000
52,000
35,000
80,000
150,000

150,000
150,000
25,000
52,000
35,000
80,000
150,000

130,468
64,612
15,000
25,402
35,000
80,000
150,000

(19,532)
(85,388)
(10,000)
(26,598)

642,000

642,000

500,482

(141,518)

94,000
96,000
2,800
2,500
225,000
125,000
475,000
128,800
79,325
228,800
1,200
14,000

94,000
96,000
2,800
2,500
225,000
125,000
475,000
128,800
79,325
228,800
1,200
14,000

94,000
102,000
2,400
2,120
202,528
100,901
409,009
57,266
65,150
175,759
575
7,702

6,000
(400)
(380)
(22,472)
(24,099)
(65,991)
(71,534)
(14,175)
(53,041)
(625)
(6,298)

1,472,425

1,472,425

1,219,410

(253,015)

Services and Expenses
Membership Dues
Auditing Expenses
Legal Expenses
Insurance
Publishing
Other Expenses
Debt Service-Princ. Int.
Building Maintenance
Janitorial Services and Supplies
Building Security
Building Reparis
Special Projects

2,500
8,000
18,000
13,000
30,000
6,300
1,000
60,000
5,000
1,000
250,000
160,000

2,500
8,000
18,000
13,000
30,000
6,300
1,000
60,000
5,000
1,000
250,000
160,000

1,818
7,500
5,200
12,219
650
3,993

54,349

(682)
(500)
(12,800)
(781)
(29,350)
(2,307)
(1,000)
(48,835)
(56)
(767)
(250,000)
(105,651)

Total Services and Expenses

554,800

554,800

102,071

(452,729)

$ 3,034,069

$ 3,034,069

$ 1,938,762

$ (1,095,307)

Compensation and Benefits
Supervisor
Assessor
Town Clerk
Town Trustees
General Assistance Staff
General Town Staff
Deputy Assessors
IMRF/Employer
FICA (SS/MC)/Employer
Group Medical Insurance/Employer
Unemployment Insurance/Employer
Total Compensation and Benefit Expenditures

Total Expenditures (current page)

11,165
4,944
233

(continued)
27

Page 65 of 99

TOWN OF THE CITY OF BLOOMINGTON, ILLINOIS
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES
BUDGET TO ACTUAL - MODIFIED CASH BASIS
General Town Fund
March 31, 2026

2026
Budgeted Amounts
Final
Original

Actual

Actual Over
(Under)
Budget

Total Expenditures (previous page)

$3,034,069

$ 3,034,069

$ 1,938,762

$ (1,095,307)

Supervisor's Office Expenditures:
Postage
Rent/Debt Service
Janitorial
Utilities
Telephones
Car Expense
Education/Conference/Meetings
Equipment
Equipment Repair/Rental
Office Supplies
Printing Expenses
Publications
Computer Services/Contracts
Membership Dues

3,000
20,000
3,500
12,000
5,000
3,500
7,000
5,000
8,000
6,000
3,000
1,000
20,000
1,300

3,000
20,000
3,500
12,000
5,000
3,500
7,000
5,000
8,000
6,000
3,000
1,000
20,000
1,300

1,950
2,625
10,229
3,913
192
6,051
2,880
3,531
2,256
2,348
90
5,815
(2)

(1,050)
(20,000)
(875)
(1,771)
(1,087)
(3,308)
(949)
(2,120)
(4,469)
(3,744)
(652)
(910)
(14,185)
(1,302)

Total Supervisor's Office Expenditures

98,300

98,300

41,878

(56,422)

Capital Fund Reserve
Building Improvements
Comfort Station: East Side Basin
Program Facility

525,163
1
1

525,163
1
1

(525,163)
(1)
(1)

Total Capital Fund Reserve

525,165

525,165

(525,165)

Total Expenditures

3,657,534

3,657,534

1,980,640

(1,676,894)

Excess (deficiency) of Revenues Received
over Expenditures Disbursed

(1,599,459)

(1,599,459)

48,573

1,648,032

(200,000)

(200,000)

(200,000)

(1,799,459)

(1,799,459)

(151,427)

Other Financing Sources (Used)
Operating Transfers - In
Operating Transfers - out
Excess (deficiency) of Revenues Received
and other financing sources over Expenditures
Disbursed and other financing uses

$

1,648,032

3,639,892

Fund Balance - Beginning of Year

$ 3,488,465

Fund Balance - End of Year

28

Page 66 of 99

TOWN OF THE CITY OF BLOOMINGTON, ILLINOIS
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES
BUDGET TO ACTUAL - MODIFIED CASH BASIS
General Assistance Welfare Fund
March 31, 2026

2026
Budgeted Amounts
Final
Original
Revenues:
Taxes:
Property Tax
Intergovernmental Revenue:
Personal Property Replacement Tax
Other Local Revenues
Refunds and Recoveries
Interest
Other
Total Revenues
Expenditures:
Public Assistance
Groceries/Personal Essentials
Rent
Utilities
Medical
Emergency Assistance
Hospital
Burial
Transportation
Allowances
Total Expenditures
Excess (deficiency) of Revenues Received
over Expenditures Disbursed
Other Financing Sources (Used)
Operating Transfers - In
Operating Transfers - out
Excess (deficiency) of Revenues Received
and other financing sources over Expenditures
Disbursed and other financing uses

$

100,000

$

100,000

Actual

$

99,750

Actual Over
(Under)
Budget

$

(250)

10,000

10,000

11,502

1,502

2,000
10,000
10

2,000
10,000
10

49,608
6,676
59

47,608
(3,324)
49

122,010

122,010

167,595

45,585

85,000
200,000
50,000
10,000
250,000
10,000
5,000
5,000
10,000

85,000
200,000
50,000
10,000
250,000
10,000
5,000
5,000
10,000

63,353
74,732
19,401
265,888

808
2,733

(21,647)
(125,268)
(30,599)
(10,000)
15,888
(10,000)
(5,000)
(4,192)
(7,267)

625,000

625,000

426,915

(198,085)

(502,990)

(502,990)

(259,320)

243,670

200,000

200,000

200,000

$ (302,990)

$ (302,990)

(59,320)

$ 243,670

345,303

Fund Balance - Beginning of Year
$

Fund Balance - End of Year

285,983

29

Page 67 of 99

TOWN OF THE CITY OF BLOOMINGTON, ILLINOIS
CEMETERIES OF THE TOWN OF THE CITY OF BLOOMINGTON, ILLINOIS
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES
BUDGET TO ACTUAL - MODIFIED CASH BASIS
Component Unit - General Governmental Fund
March 31, 2026

2026
Budgeted Amounts
Final
Original
REVENUES:
Local Taxes:
Property and Related Taxes
Intergovernmental Revenue:
Replacement Tax
Other Local Sources:
Opening/Closing
Marker Commission
Sale of Spaces
Interest from savings/Checking
Income from Trusts
Other Income
Inspection Fees

$

$

600,000

600,000

$

Actual

Actual Over
(Under)
Budget

598,746

$

(1,254)

70,000

70,000

69,041

(959)

90,000
9,000
118,700
18,000
6,000
6,000
4,000

90,000
9,000
118,700
18,000
6,000
6,000
4,000

114,085
10,792
133,651
32,097
12,528
16,493
3,675

24,085
1,792
14,951
14,097
6,528
10,493
(325)

Total Revenues

921,700

921,700

991,108

69,408

EXPENDITURES:
Administrative Expenditures:
Wages
Payroll Taxes & IMRF
IDES - Unemployment
Employee Insurance
Payroll Fees
Casualty Insurance
Contractual Services
Office Supplies
Utilities
Advertising
Dues and Seminars
Legal Expense
Audit Expense
Financial Administration Expense
Special Events
Office Equipment
Other Admin Expense

394,000
65,000
13,500
55,000
500
22,000
14,000
4,000
18,500
5,000
600
600
7,500
12,200
5,000
5,000
7,000

394,000
65,000
13,500
55,000
500
22,000
14,000
4,000
18,500
5,000
600
600
7,500
12,200
5,000
5,000
7,000

362,149
49,983
8,666
56,992
705
21,724
6,140
1,661
19,123
1,643
350

(31,851)
(15,017)
(4,834)
1,992
205
(276)
(7,860)
(2,339)
623
(3,357)
(250)
(600)

7,500
12,200
512
3,189
7,069

(4,488)
(1,811)
69

Total Administrative Expenditures

629,400

629,400

559,606

(69,794)

629,400

629,400

Total Expenditures (current page)

$

$

559,606

$

(69,794)

(continued)

30

Page 68 of 99

TOWN OF THE CITY OF BLOOMINGTON, ILLINOIS
CEMETERIES OF THE TOWN OF THE CITY OF BLOOMINGTON, ILLINOIS
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES
BUDGET TO ACTUAL - MODIFIED CASH BASIS
Component Unit - General Governmental Fund
March 31, 2026

2026
Budgeted Amounts
Final
Original
Total Expenditures (previous page)

$

629,400

$

629,400

$

Actual

Actual Over
(Under)
Budget

559,606

$

(69,794)

Cemetery Operations:
Fuel, Oil and Equipment
Tree Removal and Monument Repairs
Equipment Repairs
Cemetery Supplies & Maintenance
Equipment Rental and Leasing
Equipment Building
Leaves and Branches
Other Expenses

12,000
19,000
12,000
15,000
12,000
1,500
5,000
1,000

12,000
19,000
12,000
15,000
12,000
1,500
5,000
1,000

8,758
11,148
5,873
8,816
993
770
5,029
-

(3,242)
(7,852)
(6,127)
(6,184)
(11,007)
(730)
29
(1,000)

Total Cemetery Operation Expenditures

77,500

77,500

41,387

(36,113)

Capital Outlays:
Operating Equipment
Office Building
Flags & Poles
Grounds Maintenance & Repairs
Road, Fence, Lots, Drains, Flags & Flag Poles
Mausoleum (including debt service)
Grave Markers
Scattering Grounds

100,000
20,000
6,000
34,000
100,000
5,000
15,000
1,000

100,000
20,000
6,000
34,000
100,000
5,000
15,000
1,000

88,926
4,442
2,994
14,417
130,960
17,231
-

(11,074)
(15,558)
(3,006)
(19,583)
30,960
(5,000)
2,231
(1,000)

Total Capital Outlay Expenditures

281,000

281,000

258,970

(22,030)

Total Expenditures

987,900

987,900

859,963

(127,937)

Excess (deficiency) of Revenue over Expenditures

(66,200)

(66,200)

131,145

197,345

(66,200)

131,145

Excess (deficiency) of Revenues and
other sources over Expenditures
and other uses

$

(66,200)

$

$

197,345

1,233,835

Fund Balance - Beginning of Year

$ 1,364,980

Fund Balance - End of Year

31

Page 69 of 99

TOWN OF THE CITY OF BLOOMINGTON, ILLINOIS
NOTES TO SUPPLEMENTARY INFORMATION
March 31, 2026
NOTE 1 — BUDGET AND BUDGETARY ACCOUNTING
The budget or appropriation ordinance is adopted on a modified cash basis, which is the basis of accounting followed
by the Township when preparing its financial statements. The appropriation ordinance for the Town of the City of
Bloomington, Illinois, which was adopted on March 24, 2025, covered appropriations for the general and special revenue
funds as well as Evergreen Memorial Cemetery, a discretely presented component unit of the Town of the City of
Bloomington, Illinois.
The Township follows these procedures in establishing the budgetary data reflected in the accompanying financial
statements:
(a) Prior to the beginning of a fiscal year, the Township Supervisor submits to the Board of Trustees a proposed
operating budget for the fiscal year. The operating budget includes proposed expenditures and the means of financing
them. It is prepared on a cash basis.
(b) Public hearings are held to obtain taxpayer comments.
(c) The budget is legally enacted through passage of an ordinance no later than during the first three months of the
fiscal year.
(d) Any budget amendments are approved by the Town Board of Trustees. Transfers of more than 10% of fund
appropriations require a repetition of the entire budget process.
(e) Appropriations lapse at the end of the fiscal year. The level of control for each budget is the fund total rather than
individual line items.
(f) Management makes estimates and assumptions during the preparation of financial statements. Accordingly, actual
results could differ from those estimates.

32

Page 70 of 99

TOWN OF THE CITY OF BLOOMINGTON, ILLINOIS
SUMMARY OF LOCAL TAX DATA
FOR THE LEVY YEAR:
2025
Assessed Valuation

$

2024

2632009,805

$

2022

2023

2,467,823,676

$

2 247,011 083

2,047,940,809

2021
$

2019

2020

1,925,639,057

S

1,886863,676

$

2018

880,796,385

$

2017

2016

1,871,606,642

1,857,445 338

0.0832
0.0273
0.0162

0.0808
0.0274
0.0135
0.1217

Tax Rates:
General Corporate
Cemetery
General Assistance

0.0552
0.0228
0.0114

0.0669
0.0243
0.0041

0.0735
0.0267
0.0045

0.0803
0.0247
0.0098

0.0854
0.0263
0.0104

0.0872
0.0268
0.0106

0.0875
0.0269
0.0106

0.0881
0.0271
0.0107

Total Tax Rates

0.0894

0.0953

0.1047

0.1148

0.1221

0.1246

0.1250_

0.1259

,

0.1266

1,645,005
506,572
199,977

$

1,545,023
506,525
299,977

Tax Extensions:
Genera! Corporate
Cemetery
General Assistance
Total Tax Extensions
Collections •

$

1,451,553
600,098
300,049

$

1,651,714
599,928
99,947

5

1,651,553
599,952
99,992

5

1,644,906
506,661
200,084

$

1,645,073
506,636
200,074

$

1,644,968
506,623
200,008

$

1,644,945
506,686
199,929

$

2,351,701

5

2,351 589

5

2,351,497

S

2,351,650

S

2,351,783

_5

2,351,599

$

2,351,560

2 346,954

S

2,347,634

$

2,345,609

$

2,351,570

S

2,351,031

2,349,835

5

$

$

$

1,850,628,917

1,494,938
506,517
250,020

2,351,554

2,351,525

2,251,475

2,348,256, $

2,350,579 ,

2,249,780

* Collections include railroad, mobile home, and prior year collections, adjustments, and abatements.

33

Page 71 of 99

Regular Agenda Item No. 6.B.
For Board of Trustees for the Town of the City of Bloomington: August 24, 2026
Ward Impacted: City of Bloomington Township
Subject: Presentation and Acceptance of the Fiscal Year 2026 Annual Treasurer's Report.
Recommended Motion: The Fiscal Year 2026 Annual Treasurer's Report, as certified by the
Township Supervisor, be accepted and placed on file with the County Clerk.
Strategic Plan:
N/A
Background: Illinois Public Funds Statement Publication Act (30 ILCS 15/1-6) requires the
supervisor of every township that has received and dispersed public funds to prepare an
Annual Statement of Receipts and Disbursements, commonly known as the Annual
Treasurer’s Report. The report shall be subscribed and sworn to by the supervisor and,
following board acceptance, filed with the office of the county clerk. While no format is
specified by the statute, the statement must include the following: 1. All monies received and
from what sources; 2. All monies paid as compensation listed by name and grouped by
compensation range; 3. All monies paid to vendors, listed by name, where the total amount
paid during the fiscal year exceeds $2,500; 4. All monies to vendors receiving less than $2,500
yearly reported in aggregate as “All Other Disbursements Less than $2,500”; and 5. A
summary statement of operations for all funds and account groups. The adopted format for the
Township is presented in the following summaries: Revenue Summary Compensation
Summary Other Disbursements Summary Summary Statement of Condition of Funds
Community Groups/Interested Persons Contacted: The Annual Treasurer’s Report and
accompanying Certificate will be placed on file with the McLean County Clerk and the public
notified of its filing and availability via publication in The Pantagraph.
Financial Impact: N/A
Attachments:
1. FY2026 Annual Treasurers Report--FINAL

Page 72 of 99

ANNUAL TREASURER’S REPORT
TOWN OF THE CITY OF BLOOMINGTON
Fiscal Year 2026 Commencing 04/01/2025 and Ending 03/31/2026

COMBINED STATEMENT OF RECEIPTS AND DISBURSEMENTS
General Town General Assistance
Fund
Fund
$1,648,458
$99,750
$190,083
$11,502
$146,441
$6,676

REVENUE SUMMARY
Property Tax Levy Extension
Personal Property Replacement Tax
Interest Income
Income from Trusts
Refunds & Recoveries
Opening/Closing Fees
Sales
Marker Commissions
Inspection Fee
Retiree Insurance Reimbursements
Workfare Administration (POTS)
Cemetery Financial Administration
Other Income

$49,608
$114,085
$133,651
$10,792
$3,675

TOTAL REVENUE

COMPENSATION SUMMARY
Under $25,000:

$25,000-$49,999:

$50,000-$74,999:

$75,000-99,999:

Evergreen
Memorial
$598,746
$69,041
$32,097
$12,528

$20,810
$313
$12,200
$10,908
$2,029,213

General Town
Fund
N Becker
D Brady
I Brog
T Crumpler
J Danenberger
D Flakes
C Hendricks
J Kearns
K Lee
S Montney
M Mosley
M Mwilambwe
A Scott
R Scudder
M Straza
M Ward
L Yocum
N/A

K Canales
J Curtiss
M Dodson
J Gochanour
D Gosnell
B Ireland
K Strong
S Uzueta
K Walter
S Scudder
D Skillrud
M Sterrenberg
TOTAL COMPENSATION
$912,958

$59
$167,595

$16,493
$991,108

General Assistance
Evergreen
Fund
Memorial
N/A
W Novy
M Williams

N/A

TOTAL OF ALL
PUBLIC FUNDS
$2,346,954
$270,625
$185,214
$12,528
$49,608
$114,085
$133,651
$10,792
$3,675
$20,810
$313
$12,200
$27,460
$3,187,916

TOTAL OF ALL
PUBLIC FUNDS

A Anderson
N Armstrong
J Burroughs
A Madison
C Anderson
K Durflinger
M Porter

N/A

N/A

N/A

$0

$362,149

$1,275,108

Page 73 of 99

ANNUAL TREASURER’S REPORT
TOWN OF THE CITY OF BLOOMINGTON
Fiscal Year 2026 Commencing 04/01/2025 and Ending 03/31/2026

COMBINED STATEMENT OF RECEIPTS AND DISBURSEMENTS
OTHER DISBURSEMENTS SUMMARY
ACE Industrial Properties Inc
Adekoya, Tony S
ADT Security Services
AHW LLC
All Seasons Properties
Allied Properties LLC
AmerenIP dba Ameren Illinois
AR Real Estate LLC
ARC Activity & Recreation Center, Normal Township
Arcadia B LLC
Baby Fold, The
BayOak HC5 LLC
Bellis, Grant dba MCLT TEB-500
Bloomington Fence
Bloomington Housing Authority
Bowie Construction & Remodeling
Bowman, Danny
Bright Bombers Holiday Lighting
Butzirus, Brad L dba Butzirus Rental Prop
Chestnut Health Systems Inc
City of Bloomington
City of Bloomington Township
Clarity Technology Group Inc
Cold Spring Memorial Group
Core 3 Residential Real Estate LLC
Coughlin, Shane
Covert, John Michael & Joseph W Vilmos
Crowley,Terrence J
Dave Capodice Excavating Inc
Dawson, Daniel B dba Affordable Homes
Dotson, Bernard & Rearn M
Embark Tree Removal
Evergreen FS Inc.
Faith in Action of Bloomington-Normal
German-Bliss Equipment
Goose Creek LP
Green Trail Rentals LLC
Growing Grounds
Herald, Kurtis R & Amy N dba Herald Apts
Heritage Tractor
HH Greenwood Terrace MHP Bloomington, IL
Highland B LLC
H J Eppel and Company Inc
Holiday Park LP
Home Sweet Home Ministries Inc.
Illinois Department of Employment Security (IDES)
Illinois Municipal Retirement Fund (IMRF)
Internal Revenue Service (IRS)
J G Stewart Contractors, Inc.
Kahwaji Enterprises LLC %Class Act Realty
Kenny, Daniel
Khurana, Arun
Kroger via Valutec
Lakewood B LLC dba Lakewood Terrace Apts
Lincoln Lofts I LLC

General Town General Assistance
Fund
Fund
$12,000
$0
$1,710
$1,076
$0
$0
$0
$0
$2,593
$9,909
$2,530
$690
$18,909
$42,387
$4,421
$1,680
$40,000
$0
$1,430
$2,489
$10,000
$0
$1,263
$4,446
$2,675
$690
$0
$0
$10,945
$19,966
$0
$0
$4,745
$0
$19,300
$0
$0
$2,634
$30,000
$0
$204,413
$25,792
$0
$0
$3,825
$0
$0
$0
$1,748
$2,450
$2,881
$916
$0
$2,876
$2,369
$916
$0
$0
$2,788
$1,152
$0
$3,914
$0
$0
$0
$0
$15,000
$0
$0
$0
$0
$5,039
$0
$4,837
$0
$0
$0
$3,426
$0
$0
$5,671
$4,278
$605
$8,905
$0
$0
$0
$3,294
$120,000
$2,200
$7,702
$0
$0
$0
$65,150
$0
$4,140
$0
$2,898
$690
$0
$3,580
$2,248
$1,152
$64,612
$63,352
$0
$4,741
$8,962
$5,456

Evergreen
Memorial
$0
$0
$2,708
$6,390
$0
$0
$5,151
$0
$0
$0
$0
$0
$0
$10,706
$0
$3,850
$0
$0
$0
$0
$63,950
$12,333
$0
$11,176
$0
$0
$0
$0
$10,609
$0
$0
$11,148
$8,758
$0
$44,525
$0
$0
$6,733
$0
$41,662
$0
$0
$120,254
$0
$0
$8,666
$23,731
$26,249
$0
$0
$0
$0
$0
$0
$0

TOTAL OF ALL
PUBLIC FUNDS
$12,000
$2,786
$2,708
$6,390
$12,502
$3,220
$66,447
$6,101
$40,000
$3,919
$10,000
$5,709
$3,365
$10,706
$30,912
$3,850
$4,745
$19,300
$2,634
$30,000
$294,155
$12,333
$3,825
$11,176
$4,198
$3,797
$2,876
$3,285
$10,609
$3,940
$3,914
$11,148
$8,758
$15,000
$44,525
$5,039
$4,837
$6,733
$3,426
$41,662
$9,949
$9,510
$120,254
$3,294
$122,200
$16,368
$23,731
$91,399
$4,140
$3,588
$3,580
$3,400
$127,964
$4,741
$14,418

Page 74 of 99

ANNUAL TREASURER’S REPORT
TOWN OF THE CITY OF BLOOMINGTON
Fiscal Year 2026 Commencing 04/01/2025 and Ending 03/31/2026

COMBINED STATEMENT OF RECEIPTS AND DISBURSEMENTS
OTHER DISBURSEMENTS SUMMARY (cont.)
Lincoln Lofts II LLC
Long, Kathy
Ludwig, Wilbur Craig
M&M Real Estate Partnership LLC
Maple Grove Estates MH, LLC
McLean County Museum of History
Meadowview Lawn Care dba Spring Green
Mescher, Rinehart & Redlingshafer PC
Milestones Learning Center & Preschool
Miller Trust, Annetta O dba Miller Properties
MIMG LII Arbors at Eastland LLC
Minor, Carl
MJM Partnership LLC
NICOR Gas
Nord Enterprises Inc
OSF Healthcare System, Peace Meal
PBH Oak Creek LLC dba Oak Creek Crossing
Pedcor Investments-2002 dba Danbury Ct
Phillips & Associates, CPAs, PC
Pontiac Granite Co Inc
Prairie State Legal Services Inc.
Prairie View Landscaping & Lawn Care Inc
Quill Corporation
Regions Property Management; Treadlightly LLC
Rustom, Ragmed dba Fox Hills Inv
Sam Leman Ford Bloomington
Soaring Eagle Cleaning Services LLC
Square Inc
Srinivasan, Lakshmi Narasimhan %ETM
Stacking Properties LLC
Tornquist, Randall S dba RST Rentals
Torrington LLC
TOIRMA
Traditions Essential Housing Impact Partners
US Bank Home Mortgage
VISA
Watts Copy Systems
Widmer Interiors Inc
Wills, Shirley J & Donald
Young America Realty
Total disbursements greater than $2,500
All other disbursements less than $2,500
TOTAL OTHER DISBURSEMENTS

General Town General Assistance
Fund
Fund
$2,407
$4,149
$3,000
$916
$0
$2,850
$1,481
$8,039
$0
$3,810
$10,000
$0
$2,667
$0
$5,200
$0
$25,000
$0
$0
$6,586
$1,380
$7,059
$2,094
$916
$0
$3,875
$4,087
$7,671
$5,941
$0
$0
$0
$5,996
$3,983
$2,119
$3,819
$7,500
$0
$0
$0
$10,000
$0
$28,814
$0
$5,689
$0
$1,610
$1,152
$2,990
$690
$28,918
$0
$8,400
$0
$0
$0
$1,935
$1,146
$0
$2,665
$2,495
$7,841
$1,158
$2,741
$12,219
$0
$14,616
$23,530
$2,412
$1,388
$57,876
$82
$3,531
$0
$15,190
$0
$0
$2,634
$0
$5,274
$954,257
$337,750
$113,426
$89,165
$1,067,683
$426,915

Evergreen
Memorial
Cemetery Fund
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$4,444
$0
$0
$0
$0
$7,500
$6,055
$0
$0
$0
$0
$0
$0
$0
$3,288
$0
$0
$0
$0
$21,724
$0
$0
$26,495
$0
$0
$0
$0
$488,106
$9,707
$497,814

TOTAL OF ALL
PUBLIC FUNDS
$6,556
$3,916
$2,850
$9,520
$3,810
$10,000
$2,667
$5,200
$25,000
$6,586
$8,439
$3,010
$3,875
$16,202
$5,941
$0
$9,980
$5,938
$15,000
$6,055
$10,000
$28,814
$5,689
$2,762
$3,680
$28,918
$8,400
$3,288
$3,081
$2,665
$10,336
$3,899
$33,943
$38,146
$3,800
$84,453
$3,531
$15,190
$2,634
$5,274
$1,780,113
$212,298
$1,992,411

Page 75 of 99

ANNUAL TREASURER’S REPORT
TOWN OF THE CITY OF BLOOMINGTON
Fiscal Year 2026 Commencing 04/01/2025 and Ending 03/31/2026

COMBINED STATEMENT OF RECEIPTS AND DISBURSEMENTS
SUMMARY STATEMENT OF CONDITION OF FUNDS
Revenues
Disbursements: Compensation
Disbursements: All other
Excess Revenue Over (Under) Expenditures
Public Fund Balance, Beginning
Transfers In (Out)
Public Fund Balance, Ending

General Town General Assistance
Fund
Fund
$2,029,213
$167,595
$912,958
$0
$1,067,683
$426,915
$48,572
($259,320)
$3,639,892
$345,303
($200,000)
$200,000
$3,488,465
$285,983

Evergreen
Memorial
$991,108
$362,149
$497,814
$131,145
$1,233,835
$0
$1,364,980

TOTAL OF ALL
PUBLIC FUNDS
$3,187,916
$1,275,108
$1,992,411
($79,603)
$5,219,030
$0
$5,139,427

Subscribed and sworn to this 24th day of August 2026.

_________________________________________
Deborah L Skillrud - Treasurer

Page 76 of 99

Reports by Elected Officials Item No. 7.A.
For Board of Trustees for the Town of the City of Bloomington: August 24, 2026
Ward Impacted: City of Bloomington Township
Subject: Presentation and Discussion of the Township Supervisor's Report.
Recommended Motion: None; Presentation Only.
Strategic Plan:
N/A
Background: A report from the Township Supervisor will be provided. Questions, comments,
and discussion from the Board are welcome.
Community Groups/Interested Persons Contacted: N/A
Financial Impact: N/A
Attachments:
1. 20260824 Supervisor's Report
2. Cemetery Storm Damage Aug 2026

Page 77 of 99

CITY OF BLOOMINGTON TOWNSHIP
TO:
FROM:
DATE:
RE:

Township Trustees
Deborah L Skillrud, TWP Supervisor
August 24, 2026
Township Supervisor’s Report

General Assistance: One hundred twenty (120) applicants sought Township services in the month
of July. Of those, fifty (50) were potentially eligible for General Assistance and seventy (70) were
potentially eligible for Emergency Assistance.
The attached Systems Activity report shows the actual number of clients who received General
Assistance and Emergency Assistance.
Applicants from Stanford, Chenoa and Carlock Townships have applied.
During the month of July, Township received $23,292.00 from the Social Security office for two
Supplemental Security Income reimbursements from previous clients.
Workfare: Nineteen (19) General Assistance clients were actively engaged in workfare at eight (8)
Bloomington sponsor sites. Sponsor sites include Bloomington Public Library, Center for Hope
Outreach, POTS Recycling, COBT, YMCA, YWCA, Habitat for Humanity Restore, and Second
Presbyterian Church. Of the 19 individuals participating in workfare, a total of 349.50 hours were
completed in July.
HERE Program: Township is continuing with the Housing Eviction Relief Efforts program as approved
by the board at the April 27th, 2026, Township Board meeting for FY2027. In the month of July, the
Township provided $10,282.00 in rental/mortgage assistance and $747.00 in utility assistance through
the program.
Evergreen Memorial Cemetery: There have been forty-six (46) burials and eleven (11) pet burials
so far in 2026.
The cemetery experienced significant storm damage from the August 13th, 2026 severe
thunderstorms, resulting in several downed trees, damaged headstones and heavy branch removal.
Photos of the storm damage on pages 3-5 of report, for reference.

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Reports by Elected Officials Item No. 7.B.
For Board of Trustees for the Town of the City of Bloomington: August 24, 2026
Ward Impacted: City of Bloomington Township
Subject: Presentation and Discussion of the Township Assessor's Report.
Recommended Motion: None; Presentation Only.
Strategic Plan:
N/A
Background: A report from the Assessor's office will be provided. Questions, comments, and
discussion from the Board are welcome.
Community Groups/Interested Persons Contacted: N/A
Financial Impact: N/A
Attachments:
1. 20260824 Assessor's Report

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Steven R. Scudder, Assessor
City of Bloomington Township
607 S. Gridley St., Suite A
Bloomington, IL 61701
Office: 309.434.2890
[email protected]

To:

Town Trustees
From:
Steve Scudder
Date:
August 18, 2026
Subject: Assessor Report
We are finishing up on assessments for 2026.
Our assessment date of appraisal is January 1, 2026.
The City Township has received a multiplier the last three years. We are adjusting
many assessments to prevent another adjustment from the County. This being said
it is important that property owners are aware of the Board of Review process.
The Board of Review is an informal appeal process. If a taxpayer has a recent sale
price or recent appraisal that is the best evidence for a complaint.
Attached are suggestions from the County on how to file your appeal, the Board of
Review Rules for 2026, and a copy of the Non-farm property assessment complaint
form.
The phone number for the Board of Review is 309-888-5132. Email is
[email protected]
If someone needs information for the complaint, my office number is 309-4342890.
Questions or Comments;

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Board of Review
Robert Kahman, Chair
Floyd Aper, Vice Chair
Rachel Milton, Member
Tim Jorczak, Clerk
(309) 888-5132

115 E Washington St, Room 101
Bloomington, IL 61702-2400
mcleancountyil.gov

2026 Rules of the McLean County
Board of Review
The McLean County Board of Review (Board) consists of three members, together with
additional alternate members, appointed by the Chairman of the McLean County Board
(35 ILCS 200/6-5 & 6-25). Any member or alternate member of the board may conduct
a hearing. The Board has the authority to confirm, reduce or increase any
assessment as appears just (35 ILCS 200/16-55). The Board determines the correct
assessment, prior to state equalization, of any parcel of real property which is the
subject of an appeal based on standards of fair cash value, uniformity, correctness of
facts, evidence, exhibits, and briefs submitted to or elicited by the Board from an
appellant, assessor, and/or other interested parties.
Prior to filing an appeal, it is advisable that taxpayers discuss their assessments
with their township assessor. Many times, the reason for the assessment can be made
clear and the need for filing an appeal eliminated. If, after talking with the township
assessor, a taxpayer still wishes to pursue an appeal, he/she should become familiar with
the Rules of the McLean County Board of Review. The time period for filing an appeal
is statutory; extensions of time to accommodate discussions between taxpayers
and assessors will not be granted.

I. Administrative Rules
A. Convening the Board
The Board convenes on or before the first Monday of June and recesses from day to day
as may be necessary.

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B. Severability
In the event any section, provision or term of these rules is determined by a court or
other authority of competent jurisdiction to be invalid, that determination shall not

affect the remaining sections or provisions, which shall continue in full force and effect.
For this purpose, the provisions of these rules are severable.

C. Amendments
The rules may be amended from time to time; said amendments are effective upon their
being conspicuously posted and prominently displayed on the Board of Review website.

D. Failure to Follow Board Rules
Failure to follow any of these rules may be grounds for the denial of any change in
assessment.

E. Authority of the Board
In connection with any hearing before the Board, the Board has full authority to:

1. Conduct and control the procedure of the hearing.
2. Admit or exclude testimony or other evidence into the record.
3. Administer oaths and affirmations and examine all persons appearing at the
hearing to testify or to offer evidence.
4. Require the production of any book record, paper, or document at any stage of
the appeal process or at the hearing which is the foundation for any evidence or
testimony presented in the appeal. The Board also may request a property
inspection to clarify parcel characteristics and/or condition of a subject property.
Failure to produce a requested book, record, paper, or document or failure to
allow a property inspection within the prescribed time frame set by the Board
may result in in the rejection of that party’s evidence.

F. Code of Conduct for Board of Review Hearings
The expectation is that all participants in a Board of Review hearing conduct themselves
in a respectful and professional manner. The Board of Review reserves the right to

terminate a hearing and require any party to leave the proceeding or end the discussion,
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when that individual engages in threatening, disruptive, vulgar, abusive, or obscene
conduct or language that delays or protracts a proceeding.

G. Freedom of Information Act
The Board is a public body and is subject to the Freedom of Information Act as defined
in Illinois Law (5 ILCS 140/2). The following information is provided in accordance with
the Act:

1. The Board is responsible for hearing appeals, corrections, and requests for
certificates of error on property assessments from the county’s thirty-one
townships, acting on these applications, reviewing and making recommendations
on exempt property applications and representing the interest of McLean County
before the Illinois Property Tax Appeal Board.
2. The Board’s office is located at 115 East Washington Street, Room 101,
Bloomington, IL 61701.

Appeals and supporting evidence submitted shall not disclose any "personal
information". It is the filer’s responsibility to ensure that "personal information" is
redacted from any petitions for appeal or supporting evidence submitted. For purposes
of this subsection, the term "personal information" shall have the same meaning as that
term is defined in Section 5 of the Personal Information Protection Act (815 ILCS 530/5).

H. Open Meetings Act
Hearings held by the Board are open to the public, subject to the exceptions cited by
the Open Meetings Act (5 ILCS 120/1.02).

1. Audio or video recording is permitted by any person.
2. The Board does not provide transcripts of a hearing. If any party desires a
transcript of a hearing, a court reporter must be retained at the expense of that
party.
3. The Board’s assigned hearing room has a limited capacity. If any party anticipates
the attendance of more than five witnesses or other persons at a hearing, that
party must immediately contact the Clerk of the Board, who will attempt to
arrange for a more suitable venue.
4. Public comment – the Board will allow public comment in their scheduled
meetings. Public comment is limited to five minutes per attendee.

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I. Clerk of the Board of Review
The administrative functions of the Board are discharged by the McLean County Chief

County Assessment Officer, who shall act as the Clerk of the Board (35 ILCS 200/3-30).

II. Filing an Appeal
Certain criteria must be met to file an appeal and have the case scheduled for a hearing
in front of the Board:

A. Standing
Only an owner of a McLean County property or taxpayer of the subject property

dissatisfied with the property’s assessment, or a taxing body that has a tax revenue

interest in the decision of the board of Review on an assessment made by any local

assessment officer may file a complaint with the Board. A person or entity is considered

a taxpayer, for standing purposes, if they are legally obligated to pay the taxes on the
subject property.

1. Representation. Individual owners or individual taxpayers may represent
themselves or retain an Illinois licensed attorney to represent them before the
Board. Corporations, limited liability companies, limited partnerships, and other
similar entities shall be represented in an assessment appeal to the McLean
County Board of Review by a person licensed to practice law in the State of
Illinois (705 ILCS 205/1).
2. Assessment Appeal Cases Filed by Non-Attorney Agents. The Board will not
recognize an appeal filed by an individual or party that is not the owner or
taxpayer for a property. This includes, but is not limited to, accountants,
architects, engineers, property tax consultants, real estate appraisers, and real
estate brokers or agents licensed by the State of Illinois. Those not qualified to
practice law in the State of Illinois may not appear at hearings before the Board in
a representative capacity and my not conduct questioning, cross-examination, or
other investigations at the hearing. Non-attorney agents associated with any
given appeal may not elicit testimony at the hearing without the owner, taxpayer,
or designated attorney present. In the instance where an appeal is filed by a nonattorney agent, the materials provided will be returned to the agent. Filing
deadlines will not be extended for appellants who utilize non-attorney agents.
3. Ability to Provide Expert Witness Testimony. Accountants, architects,
engineers, real estate appraisers and real estate brokers or agents who are

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licensed by the State of Illinois may testify at hearings before the Board as expert
witnesses whose specialized knowledge in their respective field may have been
called upon by owners, taxpayers, and/or their attorneys in the preparation of a
property appeal case. Any individual with pertinent, factual information
concerning a subject property (including anyone who serves as an interpreter)
may be called upon by the Board to testify as a witness in the presence of an
owner, taxpayer and/or attorney actively representing the appeal in a hearing.
Individuals who are not licensed through the Illinois Department of Financial and
Professional Regulation (IDFPR) as real estate appraisers, brokers, or agents who
provide valuation evidence or testimony to the McLean County Board of Review
will be reported to IDFPR.
4. Condominium Association Appeals. The Board of Managers of a condominium
association that has been organized under the Illinois Condominium Property Act
has the power to file an assessment complaint on behalf of all property owners in
the condominium association, provided the filing was authorized by “a two-thirds
vote of the members of the board of manages or by the affirmative vote of not
less than a majority of the unit owners at a meeting duly called for such purpose,
or upon such greater vote as may be required by the declaration or bylaws”. (See
765 ILCS 605/10(c)). The Board requires that a signed copy of the resolution of
the association board action be submitted with any appeal.

B. Board of Review Forms
The Board requires all parties of an appeal to utilize the prescribed forms of the

McLean County Board of Review. These forms are available of the county’s website,

www.mcleancountyil.gov/assessor, by clicking on “Filing an Assessment Complaint”. The

forms can be completed online and submitted digitally. Additionally, forms are available
at the Chief County Assessment office.

C. Required Information
All information on the appeal application form is required per the detailed instructions
given. Of key importance, the appellant’s requested reduction in assessed value
must be provided. Pursuant to 35 ILCS 200/165-55, if an appellant requests a total

change in assessed value of $100,000 or more, the Board must notify each respective
taxing district. The Board has the authority to restrict reductions to a value under
$100,000 when taxing districts have not been appropriately notified. The board,

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therefore, requires that appellants supply their requested assessment total in the
appropriate space on the appeal form.

D. Evidence
The Board requires both the appeal application form and evidence at the time of

filing. The Board makes available a copy of each appeal and accompanying evidence to
the appropriate township assessor. Additional evidence submitted at a hearing by any

party (appellant, assessor, or intervenor) may be accepted by the Board; however, it may
be given less weight than evidence submitted in accordance with board rules.

E. Assessment Publication Timing and Filing Deadlines
The Chief County Assessment Officer will publish the annual assessment roll for all
affected properties in each township beginning at the earliest in mid-summer and

continuing until all townships are published. All appeals must be filed on or before 30
days after the date of publication of a township’s current year assessments (35 ILCS

200/16-55). The publication schedule and filing deadline for each township is posted on
the McLean County website, mcleancountyil.gov/109/Filing-an-Assessment-Complaint.

It is the appellant’s responsibility to file their appeal on or before the filing deadline by:

1. Hand delivering the appeal to the Board of Review office during normal business
hours.
2. Submitting the appeal with an official US postmark, official receipt of a private
mail/delivery service or signed affidavit of posting, indicating a date of
submission on or before the filing deadline. Please note that the date stamped on
metered mail is not accepted by the Board as an official postmark.
3. Electronic delivery via on-line submission or email shall be considered dated as of
the date received.
4. The Board will not accept appeals by facsimile transmission (FAX).

F. Remedy Period
Failure to complete all prescribed forms and attach all required evidence will result in a

delay of scheduling the appeal. The Board provides a remedy period of ten (10) business
days from the time of notification by the Board for appellants or their attorneys to
correct any errors or omissions in the filing of an appeal.

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G. Set for Preliminary Review or Hearing
Once all criteria are met, standing, use of required forms, completion of forms,

attachment of evidence, submitted in a timely fashion, or the remedy period has

expired, the appeal will be set for preliminary review or a hearing (35 ICLS 200/16-55).

III. Appeal Hearings
The purpose of a preliminary review or hearing is to evaluate a property assessment
based on evidence presented by all concerned parties: typically, appellant and assessor
and, where applicable, intervenor.

A. Preliminary Review
The Board may conduct a preliminary review of each properly filed appeal and will

render a proposal without scheduling a hearing. Appellants have seven (7) calendar days
to respond to the preliminary decision. If the decision is accepted by the appellant, no
hearing is scheduled, and the preliminary decision becomes final. The board may

consider the preliminary decision along with other pertinent information obtained
during the hearing in making the final value determination.

B. Notification
An appellant will be notified of the hearing date, time, and place of the hearing by US
mail or by email. If an appellant fails to appear for the hearing on the scheduled date
and time, that case will be decided on the evidence submitted with the appeal form
along with any evidence submitted or presented by other parties to the appeal or
dismissed.

C. Scheduled Hearings
Once scheduled, an invitation for the hearing will be sent via Microsoft Teams.

Appellants may appear in person, by telephone, or by video. The information for each
type of appearance will be listed in the Teams invitation. Due to the constraints of the
property tax cycle, scheduled hearings cannot be rescheduled.

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D. Hearing Format
After parties to a case are introduced, appeal hearings are conducted in the following
manner: Any party who has standing can present testimony and supporting evidence
regarding the assessment and answers any questions from the Board. The township

assessor or a representative from their office is expected to be present to give evidence

and testimony concerning the property and its assessment including any rebuttal to the
testimony and evidence of the appellant. The appellant and/or the attorney then

presents closing or rebuttal remarks. This concludes the evidentiary portion of the
hearing.

E. Length of Hearing
Due to the volume of appeals before the Board, most hearings are generally scheduled

at fifteen-minute intervals. Complex properties and properties with multiple parties may
be scheduled for ½ to 1-hour increments. All presentations by an appellant and an

assessor, along with questions and the deliberation of the Board must be completed

within this time frame. The amount of time allocated for the hearing will be noted on
the Teams invitation.

F. Decisions
After the Board closes for the year (usually December 31st), official findings for each
case are mailed to all appellants or their attorney. No written decisions are released
prior to this time.

G. Appellant’s Access to and Evidence Submitted by
Assessors

Appellants or designated attorneys should indicate an email address on the appeal

application form so they can receive email notification when the township assessors’
evidence for their case is available, or when communication from the Board on

preliminary review decisions require timely response by an appellant or attorney for
possible early settlement of an appeal. Assessors are to electronically submit their

evidence for a specific case to the Board of Review for the preliminary review process
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not later than five (5) days prior to the hearing date. Any additional evidence submitted
prior to a submission of evidence results in an email notification to the appellant or

attorney that the assessor’s evidence is available. For those appellants or their attorneys
who do not indicate an email address, assessors are to send their evidence via US mail
to the appropriate appellant or attorney at least five (5) days prior to the scheduled
hearing.

H. Evidence Submitted by Intervenors
A taxing body wishing to intervene in a matter before the Board must file a Request to
Intervene with the Board of Review at least five (5) days in advance of the scheduled

hearing. Any evidence being presented by a taxing district needs to be supplied to the
assessor, appellant, and Board of Review five (5) days prior to the hearing. The board

reserves the right to give little or no weight to evidence submitted less than five (5) days
prior to the hearing.

IV. Basis for Assessment Appeals
A. Appeals Based on Incorrect Assessor Data
1. Definition. Incorrect data includes, but is not limited to, size of the site, size of
the improvements, physical features, condition of the property, and locational
attributes.
2. Evidence. Appeals based on the application of incorrect subject property data by
a township assessor must include a copy of the property record card for the
subject, a statement highlighting the incorrect data, and evidence of the correct
data such as a plat of survey, or construction documents. When the basis of the
appeal is the adverse condition of a property which may require significant costs
to cure (that are non-routine maintenance in nature) and/or which affects fitness
for occupancy, required documentation should include date stamped
photographs, contractor repair estimates or actual paid invoices, along with
copies of any required building permits.
3. Assessor Access to Property. Appellants are urged to schedule a property
inspection with their assessor’s office for appeals related to the description,
physical characteristics and/or condition of the subject property.

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B. Appeals Based on the Recent Sale of the Subject
Property

The Board considers the sale of a subject property, which occurred within twelve (12)

months of the January 1 assessment date, as possible evidence of fair cash value. The
Board gives the most weight to the following required documentation in such an
appeal:

1. Documents that disclose the purchase price of the property and the date of
purchase, specifically including the signed and completed settlement statement
or the closing disclosures and summaries of transactions.
2. Testimony and/or documentation, such as the recorded Illinois Real Estate
Transfer Declarations (PTAX-203), printout from a multiple listing service, or the
closed client listing sheet and chronological property listing history of the subject
property.
3. If applicable, an itemized Bill of Sale, signed by seller(s) and buyer(s), and
supporting documentation of the fair cash value of any personal property
included in the purchase price of the subject property.

C. Appeals Based on Fair Cash Value
1. Definition. Fair cash value is defined as “the amount for which a property can be
sold in the due course of business and trade, not under duress, between a willing
buyer and a willing seller” (35 ILCS 200/1-50). Fair cash value is often used
interchangeably with market value.
2. Burden of Proof. When fair cash value is the basis of an appeal, the value of the
subject property must be proved by a preponderance of the evidence.
3. Appraisal Evidence. A professional appraisal done for ad valorem purposes
which values a subject property as of the lien date (January 1st of the
current assessment year), can serve as evidence in a Board of Review case.
Appraisals obtained for the purpose of an appeal should state the subject’s value
as of January 1 of the assessment year.
a. To be considered, an appraisal must be:
i. Prepared by an Illinois Licensed appraiser in conformance with the
Uniform Standards of Professional Appraisal Practice as currently
adopted by the Appraisal Standards Board.
ii. Signed by the appraiser(s).
iii. Presented in entirety, including all exhibits, with no missing pages.
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4.

5.

6.

7.

b. Except for homestead property, appraisal testimony offered to prove the
valuation asserted may be given only by a preparer of the appraisal whose
signature appears thereon.
An appraisal which does not accompany an initial application may be acceptable
to the Board if it is received by the Board (irrespective of postmark) within
fourteen (14) calendar days of the filing deadline for residential properties or
within thirty (30) calendar days of the filing deadline for commercial properties.
One original copy is required by the Board.
Recent Usable Sales of Comparable Properties. In lieu of a professional
appraisal, recent usable sales of comparable properties may be submitted as
evidence of the fair cash value of a subject property. A usable sale is an armslength transaction of a property between or among unrelated parties which has
been offered on the open market and advertised for sale. Generally, the key
metric in these cases is to compare the sale price per above ground living area
(AGLA) of the subject property and the comparable properties selected.
If recent usable sales of comparable properties are submitted as evidence for a
fair cash value appeal, it is preferable to select at least three (3) comparable
properties with a recorded date of sale as close to the January 1 lien date as
possible. Comparable properties should be located near the subject and/or in the
subject’s same neighborhood. They should be similar in style (e.g., ranch, 2- story,
split-level, etc.), construction (e.g., brick, frame, with or without a basement, etc.),
age, size, (e.g., square footage of lot and building), quality, and condition to the
subject. If a comparable is not located in the subject’s neighborhood, additional
explanation may be needed to confirm the similarity and suitability among all
comparable properties presented by all parties to the appeal.
Condition Issue – Assessor Access to Property. Appellants are urged to
schedule a property inspection with the assessor for appeals related to the
description, physical characteristics, and/or condition of the subject property.
Pictures of the subject property and the selected comparable properties are
helpful to the Board in its deliberations.
Other Evidence. Other evidence of fair cash value may consist of, but is not
limited to, the following:
a. Printouts from a multiple listing service – the current or closed client listing
sheet and chronological property listing history of the subject property.
b. A complete (final) sworn contractor’s affidavit of costs if the improvement
is new construction.
Income Producing Property. When an assessment appeal for an income
producing property is based on fair cash value, the income and expense data of
the property must be submitted as evidence. The income approach is most likely

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not an appropriate valuation approach for single unit residential, duplex, singletenant, owner-occupied commercial or industrial and special-purpose properties.
a. Where the entire commercial or industrial property is covered under a
single lease, the entire lease must be submitted as evidence.
b. Where multiple leases are in place, the Board will consider lease
summaries, audited financial statements, operating statements, rent rolls
with totals and representative samples of leases submitted by the
appellant and any such documents requested by the Board.
If the property has seven or more units or has a non-residential use, the appellant
must submit, at the time of filing, income and expense statements for the three
years prior to the assessment year and detailed rental information.

D. Appeals Based on Equity (also known as Uniformity)
1. Definition. Real property assessments shall be valued uniformly as the General
Assembly provides by law (Art. 9, Sec. 4, Illinois Constitution of 1970). An
inequitable assessment is one that values one property at a high level of
assessment relative to fair cash value than assessments of comparable properties.
When appealing uniformity, land and improvements are considered separately
based on the appropriate unit of comparison. Land may be valued by front foot,
square foot, acre, or site depending on the local market demands. Improvements
are generally compared by above grade square footage of living area, with
adjustments for differing amenities, such as square footage, basement, baths,
bedrooms, fireplace, and garage.
a. When unequal treatment in the application of uniform assessment
practices is the basis of the appeal, the lack of uniformity must be proven
by the appellant with clear and convincing evidence that the subject
property’s assessed price per square foot for either the building or land is
appreciably higher than most other comparable properties after account
for notable differences in the assigned value for specific features being
assessed.
b. Since the principle of uniformity relies on property group classifications
most often defined by common building and land characteristics in a
designated geographic locale which help distinguish a given
neighborhood for assessment purposes, the selection of suitable
comparable properties in the same neighborhood or area of a township is
of critical importance to help meet the standard for presenting clear and
convincing evidence. The dynamics for uniformity vary widely from
neighborhood to neighborhood. For example, uniformity in a
neighborhood of two-story homes can be significantly different from that
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found in another nearby neighborhood of two-story homes due to age
construction, material costs, and quality, etc. In addition, it may take more
than three (3) comparable properties to prove unequal treatment.
2. Burden of Proof. When unequal treatment in the assessment process is the basis
of an appeal, inequity must be proven by clear and convincing evidence. Courts
in Illinois have found that mathematical exactitude is not an absolute
requirement in estimating property assessments.
3. Evidence Considered. It is preferable to select at least three (3) comparable
properties. Comparable properties should be located near the subject property in
the same neighborhood or competing neighborhoods. They should be similar in
style (e.g., ranch, 2-story, split-level, etc.), construction (e.g., brick, frame, with or
without a basement, etc.), age, size (e.g., square footage of above ground living
area), quality, and condition to the subject. If comparable property is not located
in the subject’s neighborhood, additional explanation may be needed to confirm
the similarity. Generally, the key metric in these cases focuses on the building
value per AGLA or the land price per comparable unit. Characteristics of the
subject property and three (3) comparable properties must be provided.
4. Consult with the township assessor for any questions as to land value
determinations and practices. Pictures of the subject property and the selected
comparable properties are helpful to the Board in its deliberations.

E. Appeals Based on Matters of Law
1. Definition. Matters of law include such factors as carrying forward prior year
residential appeal results, preferential assessments, and farmland valuations.
2. Evidence. Appeals alleging an incorrect application of law must include a brief,
citing the law in question, as well as copies of any legal opinions and/or judicial
rulings regarding the law in question.

V. Assessor’s Request of the Board of Review
A. Certificate of Error
A certificate of error corrects an “error in fact”, affirmed by the township assessor. The

township assessor must complete the certificate of error form and submit it to the Clerk
of the Board two weeks prior to the final judgement application date of the County
Treasurer to close the assessment/tax year.

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B. Assessor Correction Requests (BRs)
Assessors’ requests for assessment valuations reductions are due no later than 5
business days prior to the close of Board of Review hearings for the year.

C. Instant Assessments
Instant assessments typically are applied to new improvements. The filing deadline for
instant assessments or any increases in assessed value is October 15. Notice is sent to

the property owner when an instant assessment is applied. A property owner so notified
has the right to appeal the assessment within ten (10) calendar days of the date posted
on the notice by contacting the Board office by mail or telephone. The rules and
procedures set forth above apply to the instant assessment hearing, except that
evidence is not required at the time of application.

D. Omitted Property
When a property is omitted from the property tax roll, the Board has the authority to

place an assessment on the property (35 ILCS 200/9-260, et seq.). If the Board initiates

proceedings to place omitted property on the tax roll, the Board gives written notice to

the concerned parties at least ten (10) days prior, advising them of the Board’s proposed
action. The deadline for adding omitted property is October 15.

VI. Non-Homestead Exemptions
A. Applications
Applications for non-homestead exemptions must be filed on forms of the Illinois

Department of Revenue: PTAX-300, PTAX-300-FS (for federal and state agencies), PTAX300-R (for religious entities). These forms, along with the general and specific

instructions for their completion, are available at the Board of Review office. If an

exemption for multiple parcels is sought, separate applications may be required. See the
Illinois Department of Revenue general instruction to determine the required number of

separate applications. According to the Illinois Department of Revenue, failure to answer
all questions and provide all evidence will result in the return of the petition and delay a
final decision.

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B. Documents
Depending on the type of exemption and corresponding PTAX application, all or a
subset of the following documents are required and must be attached to the
application:

1. Proof of ownership (deed, contract for deed, title insurance policy, copy of the
condemnation order and proof of payment, etc.)
2. Picture of the property
3. Notarized affidavit of use
4. Copies of any contracts or leases on the property

C. Notification of Units of Government
If the request for an exemption would reduce the assessment by $100,000 or more, the
applicant or their attorney mut notify the units of government in their jurisdiction. A
copy of the notice and postal return receipt for each unit of government must be
submitted with the application at the time of filing.

D. Deadline
They are processed throughout the assessment/tax year. Taxing bodies wanting to
intervene must file a request to intervene at least five (5) days in advance of the
exemption hearing.

E. Decision
The Board of Review makes a recommendation to the Illinois Department of Revenue on
whether a non-homestead exemption should be approved. The Illinois Department of
Revenue reviews the evidence along with the Board of Review recommendation and
renders the final decision.

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