Tentative Budget and Appropriation Ordinance of the Fountaindale Public Library District
Will and DuPage Counties, Illinois
for Fiscal Year July 1, 2026 to June 30, 2027
Whereas, Paul Mills, Library Director, has been designated by the Board of Trustees to prepare in tentative form a budget and appropriation ordinance for the Fountaindale Public Library District, Will and DuPage Counties, Illinois and in accordance with such designation has prepared such tentative budget and appropriation ordinance and on July 16, 2026 such tentative budget and appropriation ordinance was submitted to and inspected by the Board of Library Trustees who thereupon ordered the same filed with the Secretary and ordered the Secretary to make the same conveniently available to public inspection and the Secretary has made said tentative budget and appropriation ordinance conveniently available to public inspection for at least thirty days prior to action thereon; and
Whereas, prior to final action a public hearing was held as to such budget and appropriation ordinance on September 17, 2026, notice of which hearing was given at least thirty days prior thereto by publication in The Bugle, a newspaper regularly circulated in the District, and all other legal requirements having been complied with:
NOW, THEREFORE, BE IT ORDAINED by the Board of Library Trustees, of the Fountaindale Public Library District, Will and DuPage Counties, Illinois:
SECTION 1. That the following budget containing an estimate of receipts and expenditures of the Fountaindale Public Library District, Will and DuPage Counties, Illinois be and the same is hereby adopted as the budget of this District for the fiscal year commencing July 1, 2026 and ending June 30, 2027.
Estimated Available Revenue
Estimated Cash on Hand July 1, 2026
Cash in the Working Cash Fund: $2,093,773
Cash in the Special Reserve Fund: $22,857,876
Cash in the General Corporate Fund: $10,081,554
Cash in the Audit Fund: $12,128
Cash in the Liability Insurance Fund: $70,590
Cash in the FICA Fund: $80,894
Cash in the Illinois Municipal Retirement Fund: $218,575
Cash in the Building Maintenance Fund: $135,015
Total Estimated Cash on Hand: $35,550,405
Cash to be received from 2025 general corporate, municipal retirement, liability insurance, audit, and building maintenance tax levies:
Cash to be received from 2025 levy
Balance, Corporate Tax Levy: $5,159,330
Balance, FICA Tax Levy: $10,885
Balance, Liability Insurance Tax Levy: $62,198
Balance, FICA Tax Levy: $174,155
Balance, Illinois Municipal Retirement Tax Levy: $129,061
Balance, Building Maintenance Tax Levy: $236,353
Total Cash to be received from 2025 Levy: $5,771,982
Cash to be received from the 2026 general corporate, municipal retirement, liability insurance, audit, and building maintenance tax levies:
Cash to be received from 2026 levy
General Corporate Tax Levy: $10,407,957
Audit Tax Levy: $21,958
Liability Insurance Tax Levy: $125,473
FICA Tax Levy: $351,323
Illinois Municipal Retirement Tax Levy: $260,356
Building Maintenance Tax Levy: $476,796
Total 2026 Levy: $11,643,863
To be Collected after close of Fiscal Year: $6,054,809
To be Received during Fiscal Year: $5,589,054
Other Income:
Personal Property Replacement Tax: $125,000
State Per Capita Grant: $113,983
Interest: $225,100
Fees: $10,000
Copy Machines/Printing/Fax: $15,000
Miscellaneous Income: $7,000
Donations / Gifts / Grants: $10,000
Back Taxes and Adjustments: $5,400
Fund Transfer In: $5,260,000
Total Other Income: $5,771,483
Total Estimated Cash Available During the Year including Special Reserve Fund, Working Cash Fund and Bond Proceeds: $52,682,924
Note: In addition to the foregoing, there is presently $2,131,297 on hand in the Library Building Bond and Interest Fund. It is estimated that the following amounts will be received during the fiscal year to pay principal and interest on the September 14, 2016 issue of $9,775,000, December 11, 2018 issue of $10,545,000 and the November 25, 2019 issue of $7,290,000.
Bond Notation
Balance on hand July 1, 2026: $2,131,296
Cash to be received from 2025 Tax Levy: $1,559,099
Cash to be received from 2026 Tax Levy: $1,658,208
Total: $5,348,603
Estimated Expenditures
Salaries: 7,745,400
Total Salaries: $7,745,400
Prof. Dev. & Training: 96,200
Employee Recognition: 6,500
Membership Dues: 9,750
Dues – Institutional: 4,550
Mileage & Transportation: 28,600
Room/Board/Meals: 35,750
Human Resources Contractual Services: 16,250
Insurance Benefit Plan: 881,400
HR Assistance/Accommodation Services: 2,600
Total Personnel: $1,081,600
Equipment Rental: 7,800
Equipment Maintenance: 208,000
Leased Equipment: 65,000
Outreach Vehicle Maintenance: 33,800
Legal Expense – Attorney: 65,000
Legal Expense – Publication: 6,500
Bank Service Fees: 19,500
Payroll Service: 65,000
Professional Services: 91,000
Communication Contractual Services: 105,950
Internet Services: 45,500
Cable TV Services: 1,950
Catalog Management: 20,800
Computer Circulation Expense: 187,850
Total Contractual Services: $923,650
Telephone Service: 13,000
Telephone Data: 14,300
Electricity: 390,000
Gas: 58,500
Water & Sewer: 84,500
Minor Library Equipment: 6,500
Minor Office Equipment: 6,500
Minor Library Furniture: 6,500
Minor Office Furniture: 6,500
Office Supplies: 39,000
Program Supplies: 111,800
Computer Supplies: 9,100
Board Supplies: 3,900
Outreach Fuel Expense: 9,750
Library Supplies: 89,830
Postage & Shipping Costs: 39,000
Buildings: 32,500
Grounds: 91,000
Total Supplies & Utilities: $1,012,180
Books and AV: 1,137,760
Contractual Programs – Adult: 74,100
Contractual Programs – Children/Senior: 49,400
Contractual Programs – Young Adult: 24,700
Special Services/Events: 7,800
Donations Expended: 16,900
Computer Software: 682,890
Total Library Materials: $1,993,550
Library Equipment – Capital: 6,500
Office Equipment – Capital: 6,500
Library Furniture – Capital: 6,500
Office Furniture – Capital: 6,500
Special Projects: 16,296
Automated Systems: 97,500
PC Computer Equipment: 52,000
Buildings – Capital: 26,000
Grounds – Capital: 39,000
Total Capital Expenditures: $256,796
Miscellaneous: 26,000
Public Relation Advertisements: 71,500
Total Miscellaneous: 97,500
Per Capita Grant: 113,983
Total Per Capita Grant: $113,983
Fund Transfer Out: 5,260,000
Total Fund Transfer: $5,260,000
Total General Fund: $18,484,659
Audit Expense: 39,000
Total Audit Fund: $39,000
Unemployment Insurance: 15,600
Workmen’s Compensation: 39,000
Liability Insurance: 65,000
Umbrella Policy: 97,500
Treasurer’s Bond: 3,250
Total Liability Insurance Fund: $220,350
FICA: 591,926
Total Social Security Fund: $591,926
IMRF: 464,256
Total IMRF Fund: $464,256
Building Maintenance: 689,000
Building Supplies: 71,500
Total Maintenance Fund: $760,500
Bank Service Fees: 130
Special Reserve Special Project: 7,000,000
Total Special Reserve Fund: $7,000,130
Total Operating Fund Expenditures: $27,560,821
Estimated Cash on Hand at Close of Fiscal Year including Working Cash Fund, Special Reserve Fund, and Bond Proceeds: $25,122,103
SECTION 2. That the following amounts, or so much thereof as may be authorized by law and may be needed, be and the same are appropriated for general corporate purposes, audit expense, municipal retirement expense, liability insurance expense and building maintenance expense of the Fountaindale Public Library District, Will and DuPage Counties, Illinois, for the fiscal year commencing July 1, 2026 and ending June 30, 2027.
Estimated Expenditures
Salaries: 7,745,400
Total Salaries: $7,745,400
Prof. Dev. & Training: 96,200
Employee Recognition: 6,500
Membership Dues: 9,750
Dues – Institutional: 4,550
Mileage & Transportation: 28,600
Room/Board/Meals: 35,750
Human Resources Contractual Services: 16,250
Insurance Benefit Plan: 881,400
HR Assistance/Accommodation Services: 2,600
Total Personnel: $1,081,600
Equipment Rental: 7,800
Equipment Maintenance: 208,000
Leased Equipment: 65,000
Outreach Vehicle Maintenance: 33,800
Legal Expense – Attorney: 65,000
Legal Expense – Publication: 6,500
Bank Service Fees: 19,500
Payroll Service: 65,000
Professional Services: 91,000
Communication Contractual Services: 105,950
Internet Services: 45,500
Cable TV Services: 1,950
Catalog Management: 20,800
Computer Circulation Expense: 187,850
Total Contractual Services: $923,650
Telephone Service: 13,000
Telephone Data: 14,300
Electricity: 390,000
Gas: 58,500
Water & Sewer: 84,500
Minor Library Equipment: 6,500
Minor Office Equipment: 6,500
Minor Library Furniture: 6,500
Minor Office Furniture: 6,500
Office Supplies: 39,000
Program Supplies: 111,800
Computer Supplies: 9,100
Board Supplies: 3,900
Outreach Fuel Expense: 9,750
Library Supplies: 89,830
Postage & Shipping Costs: 39,000
Buildings: 32,500
Grounds: 91,000
Total Supplies & Utilities: $1,012,180
Books and AV: 1,137,760
Contractual Programs – Adult: 74,100
Contractual Programs – Children/Senior: 49,400
Contractual Programs – Young Adult: 24,700
Special Services/Events: 7,800
Donations Expended: 16,900
Computer Software: 682,890
Total Library Materials: $1,993,550
Library Equipment – Capital: 6,500
Office Equipment – Capital: 6,500
Library Furniture – Capital: 6,500
Office Furniture – Capital: 6,500
Special Projects: 16,296
Automated Systems: 97,500
PC Computer Equipment: 52,000
Buildings – Capital: 26,000
Grounds – Capital: 39,000
Total Capital Expenditures: $256,796
Miscellaneous: 26,000
Public Relation Advertisements: 71,500
Total Miscellaneous: $97,500
Per Capita Grant: 113,983
Total Per Capita Grant: $113,983
Fund Transfer Out: 5,260,000
Total Fund Transfer: $5,260,000
Total General Fund: $18,484,659
Audit Expense: 39,000
Total Audit Fund: $39,000
Unemployment Insurance: 15,600
Workmen’s Compensation: 39,000
Liability Insurance: 65,000
Umbrella Policy: 97,500
Treasurer’s Bond: 3,250
Total Liability Insurance Fund: $220,350
FICA: 591,926
Total Social Security Fund: $591,926
IMRF: 464,256
Total IMRF Fund: $464,256
Building Maintenance: 689,000
Building Supplies: 71,500
Total Maintenance Fund: $760,500
Bank Service Fees: 130
Special Reserve Fund Projects: 7,000,000
Total Special Reserve Fund: $7,000,130
Total Operating Fund Expenditures: $27,560,821
SECTION 3. That, except for bond proceeds, all unexpended balances of any item or items for which an appropriation is made by this budget and appropriation ordinance may be expended in making up any insufficiency or deficit in any item or items for which an appropriation is made by this ordinance.
SECTION 4. That, except for bond proceeds, all unexpended balances not applied in the manner set forth in Section 3 of this ordinance may be transferred to the special reserve fund created by Ordinance 1981-2 of this District, said fund to accumulate as provided in said Ordinance.
SECTION 5. That a certified copy of this ordinance be published at least once after passage in a newspaper published or circulated in the District.
SECTION 6. This Ordinance is effective immediately upon passage and approval.
Passed by the Board of Trustees of Fountaindale Public Library District, Will and DuPage Counties, Illinois, this 17th day of September, 2026.
Approved this 17th day of September, 2026.
/s/ Celeste M. Bermejo, President
Fountaindale Public Library District
Will & DuPage Counties, Illinois
ATTEST:
/s/ Robert Armstrong, Secretary
Fountaindale Public Library District
Will & DuPage Counties, Illinois