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FOR THE FISCAL YEAR OF 2019
WEST CHICAGO, ILLINOIS
2019DUPAGE AIRPORT AUTHORITY
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Mark Doles, Director of Aviation Facilities & Property
Fiscal Year 2019Operating Plan and
Capital Improvements PlanFor the period January 1, 2019 - December 31, 2019
DuPage Airport AuthorityWest Chicago, IL
Board of CommissionersStephen L. Davis, Chairman
Juan E. Chavez
Gina R. LaMantia, Vice Chairman
Michael V. Ledonne, Treasurer
Charles E. DonnellyHerbert A. Getz
Gregory J. Posch
Donald C. Sharp, Secretary
Daniel J. Wagner
David Bird, Executive DirectorPatrick Hoard, Director of Finance & Administration
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TABLE OF CONTENTS
TRANSMITTAL LETTER _________________________________________________ 6 AWARD ______________________________________________________________ 7
ORGANIZATIONAL CHART ______________________________________________ 8 PAYROLL HEADCOUNT ________________________________________________ 9
FINANCIAL POLICIES _________________________________________________ 10
BUDGET TIMELINE ___________________________________________________ 15 BUDGET SUMMARIES _________________________________________________ 16 DEPARTMENT BUDGETS
A100 - Administration Summary _________________________________________________________ 27 Budget ___________________________________________________________ 28
A150 – Procurement & Project Management Summary _________________________________________________________ 29 Budget ___________________________________________________________ 30
A200 – Field Maintenance Summary _________________________________________________________ 31 Budget ___________________________________________________________ 32
A300 – Building Maintenance Summary _________________________________________________________ 33 Budget ___________________________________________________________ 34
A400 – Flight Center Building Maintenance Summary _________________________________________________________ 35 Budget ___________________________________________________________ 36
A500 – Equipment Maintenance Summary _________________________________________________________ 37 Budget ___________________________________________________________ 38
A600 - Commissioners Summary _________________________________________________________ 39 Budget ___________________________________________________________ 40
A700 – Business Development Summary _________________________________________________________ 41 Budget ___________________________________________________________ 42
A800 – Finance & Accounting Summary _________________________________________________________ 43 Budget ___________________________________________________________ 44
F100 – DuPage Flight Center Summary _________________________________________________________ 46 Budget ___________________________________________________________ 47
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P100 – Golf Administration Summary _________________________________________________________ 49 Budget ___________________________________________________________ 50
P200 – Golf Maintenance Summary _________________________________________________________ 51 Budget ___________________________________________________________ 52
P300 – Golf Operations Summary _________________________________________________________ 53 Budget ___________________________________________________________ 54
P400-P700 – Consolidated Food & Beverage Summary _________________________________________________________ 55 Budget ___________________________________________________________ 56
P400 – Food & Beverage (a la carte) Summary _________________________________________________________ 57 Budget ___________________________________________________________ 58
P500 – Weddings Summary _________________________________________________________ 59 Budget ___________________________________________________________ 60
P600 – Private Events Summary _________________________________________________________ 61 Budget ___________________________________________________________ 62
P700 – Golf Outings Summary _________________________________________________________ 63 Budget ___________________________________________________________ 64
P900 – Kitty Hawk Cafe Summary _________________________________________________________ 65 Budget ___________________________________________________________ 66
CAPITAL IMPROVEMENTS & MAJOR MAINTENANCE
Capital & Major Maintenance Plan _____________________________________ 68 Capital Program Summary ___________________________________________ 71 Major Maintenance Summary _________________________________________ 75
BUDGET & APPROPRIATIONS ORDINANCE ______________________________ 78
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FILESTAMPS & SIGNATORIES _________________________________________ 84
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FY2017 FY2018 FY2019 BudgetPrior Current Budget vs. Curr.
DEPARTMENT
AIRPORT AUTHORITYDAA Commissioners 9 9 9 0Administration 5 5 5 0Procurement/Project Mgmt. 3 3 3 0Field Maintenance 9 9 9 0Buildings Maintenance 4 4 4 0Equipment Maintenance 3 3 3 0Marketing 0 0 0 0Finance 3 3 3 0
TOTAL AIRPORT AUTHORITY 36 36 36 0
FLIGHT CENTERLine Service 14 14 14 0Counter 4 4 4 0Accounting 1 1 1 0
TOTAL FLIGHT CENTER 19 19 19 0
GOLF COURSEFood, Beverage, Banquets 4 4 4 0Administration/Accounting 1 1 1 0Golf Operations 2 2 2 0Maintenance 4 4 4 0
TOTAL GOLF COURSE 11 11 11 0
GRAND TOTAL 66 66 66 0
Notes on Staffing Changes:
Marketing Department has one full-time position that has been open since FY2016. Thisposition has remained unfilled to help reduce operating expenses. The position will notbe budgeted until such time the Authority deems the resposibilities of this position arerequired.
DUPAGE AIRPORT AUTHORITYWEST CHICAGO, ILLINOIS
SCHEDULE OF FULL-TIME EQUIVALENT EMPLOYEES BY DEPARTMENTFor the Budget Year Ending December 31, 2019
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FINANCIAL POLICIES
The budget process and format shall be performance based and focused on goals, objectives and performance indicators.
Basis of Accounting The accounting policies for the Authority conform to GAAP applicable to proprietary funds of governmental units. The financial records of the Authority are maintained by utilizing the accrual basis of accounting. Under this method, revenues are recorded when earned, and expenses are recorded when the liability is incurred or economic asset used.
Basis of Budgeting The budget is created using a balanced approach whereby the Authority staff estimates all revenues and expenditures, including depreciation, based on historical trends and anticipated future results and aims to achieve at minimum a balanced net operating profit. Management’s control of the budget is maintained at the department level. It is the responsibility of each department to administer its operations in such a manner as to ensure that the use of funds is consistent with the goals and programs authorized by the Board of Commissioners.
The Authority’s definition of a balanced budget is one in which revenues and other resources equal or exceed expenditures and other uses. A balanced budget is an integral part of maintaining the Authority’s financial integrity. Strategies employed to attain this balance include cost reductions, personnel and service efficiencies, and increasing fees to match related expenses.
Operating Revenues and Expenses The Authority distinguishes operating revenues and expenses from non-operating items. Operating revenues and expenses generally result from providing services in connection with the Authority’s operations. The principal operating revenues of the Authority are fuels sales, lease revenues, and golf, grill, and banquet revenues from Prairie Landing Golf Club. Operating expenses for the Authority include cost of sales and services, and general and administrative expenses. All revenues and expenses not meeting this definition are reported as non-operating revenues and expenses.
Cash, Cash Equivalents and Investments The Authority considers all highly-liquid investments (including short-term investments) with maturity of three months or less when purchased to be cash equivalents.
Investments with a maturity of less than one year when purchased, non-negotiable certificates of deposit, and other nonparticipating investments are stated at cost or amortized cost. Investments with a maturity greater than one year when purchased and all investments of the pension trust funds are stated at fair value. Fair value is the price that would be received to sell an asset or paid to transfer the liability in an orderly transaction between market participants at the measurement date.
Custodial Credit Risk – Deposits: Custodial credit risk is the risk that in the event of bank failure, the Authority’s deposits may not be returned to it. The Authority’s investment policy requires pledging of collateral for all bank balances in excess of depository insurance, at an amount not less than 110% of the fair market value of the funds secured, with the collateral held by the Authority, an independent third party, or the Federal Reserve Bank in the Authority’s name.
Credit Risk: The Authority may invest in public funds in certain types of security as allowed by the Public Funds Investment Act, 30 ILCS 235 et seg. Allowed investments are: insured commercial banks, savings
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and loan institutions, obligations of the U.S. Treasury and U.S. agencies, insured credit union shares, money market 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 with the three highest classifications by at least two standard rating services, and Illinois Funds. Custodial Credit Risk – Investments: For an investment, custodial credit risk is the risk that, in the event of the failure of the counterparty to the investment, the Authority will not be able to recover the value of its investments that are in the possession of an outside party. To limit its exposure, the Authority’s investment policy requires all security transactions that are exposed to custodial credit risk to be processed on a delivery versus payment (DVP) basis with the underlying investments held by a third party acting as the Authority’s agent separate from where the investment was purchased. Concentration of Credit Risk – Investments: The Authority’s investment policy specifies the following preferred asset allocations by investment type: Cash and equivalents 5% U.S. Treasury Securities/U.S. agency Securities 95% Interest Rate Risk: Interest rate risk is the risk that changes in interest rates will adversely affect the fair value of an investment. The Authority limits its exposure to interest rate risk by structuring the portfolio so that securities mature to meet cash requirements. Unless matched to a specific cash flow, the Authority does not directly invest in securities maturing more than ten years from the date of purchase. The maturity/modified duration of the portfolio will be maintained at approximately three years and will range from two to seven years. Accounts Receivable Accounts receivable includes amounts due from Authority tenants as well as amounts due from the federal and state governments for grants. The amount shown is reduced by an estimated reserve for uncollectible accounts. Taxes Receivable Taxes receivable include taxes levied in the current fiscal year that will be paid in the following fiscal year. The balance is fully deferred at year-end because the tax levy will be used to fund expenses of the following year. Designated/Restricted Assets Designated assets include all deposits and receivables that the board has designated for certain purposes. The board has designated that revenues received from property tax revenues are to only be used for:
• Capital Assets – Any purchase or project which qualifies as a Capital asset per the Authority’s Capital policy
• Major Maintenance – Any significant maintenance needed to be done on existing Capital assets that do not add to the value or service capacity of the asset or materially extend the assets useful life.
• Other – Any other project that is approved as part of the budgeting process that may not qualify as a Capital Asset per the Authority’s Capital policy, but is deemed significant enough in expense and scope to be included.
Restricted assets are funds derived from the sale of land. Any gains from land sales are to only be used for aviation purposes.
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Inventories Inventories are valued at the lower of cost or market using the first-in/first-out (FIFO) method. Inventories are accounted for using the consumption method. Prepaid Expenses Payments made to vendors for services that will benefit future periods are recorded as prepaid expenses. Capital Assets An accounting and inventory of all capital assets is maintained to ensure proper accounting control resulting in accurate financial reports. All individual items with a cost in excess of $5,000 that provide more than one year of economic benefit are capitalized. Depreciation is calculated by the straight-line method using the useful lives of the assets as classified below:
Assets Years Buildings 35 Building Improvements 10-20 Land Improvements 10-20 Equipment and Vehicles 3-10 Runways, Ramps, and Parking Lots 20 Office and Other Equipment 3-8
Routine maintenance and repairs are expensed as incurred. Significant betterment and improvements are capitalized and depreciated over their estimated useful lives. Compensated Absences The Authority accrues vacation and sick pay benefits as earned by its employees. Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets, deferred outflows of resources, liabilities, deferred inflows of resources, disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenditures/expenses during the reporting period. Actual results could differ from those estimates. Net Position In the government-wide financial statements, restricted net position is legally restricted by outside parties for a specific purpose. Net investment in capital assets represents the book value of capital assets less any outstanding long-term debt issued to acquire or construct the capital assets. None of the restricted net position results from enabling legislation adopted by the Authority. The Authority’s flow of funds assumption prescribes that the funds with the highest level of constraint are expended first. If restricted or unrestricted funds are available for spending, the restricted funds are spent first. Tax Rate The Authority has levied the same amount since 2012 ($5,976,024). We plan to levy the same tax amount for the Fiscal Year 2019.
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Risk Management The Authority is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; injuries to employees; illnesses of employees; and natural disasters. These risks are covered by commercial insurance purchased from independent third parties. Rates & Charges The Authority periodically approves a Rates & Charges Policy by resolution. The charges incorporated therein are determined by examining costs associated with the revenue stream. Rates & Charges are reviewed and amended periodically. Rates and Charges are based on a combination of both residual and compensatory methods. Internal Controls The Authority’s internal control structure is an important and integral part of its entire accounting system. The current structure in place is designed to provide reasonable, but not absolute, assurance that:
1) Assets are safeguarded against loss from unauthorized use or disposition; 2) Transactions are executed in accordance with management’s authorization; 3) Financial records are reliable for preparing financial statements and maintaining accountability for
assets; 4) There is compliance with applicable laws and regulations; and 5) There is effectiveness and efficiency of operations.
The concept of reasonable assurance recognizes that the cost of control should not exceed the benefits that are likely to be derived from them, and that the evaluation of cost and benefits requires estimates and judgment by management. Budget Document Budgeting serves as an important management tool to plan, control and evaluate the operations of the Authority. The budget has been prepared in accordance with the standards set forth by the Government Finance Officers Association (GFOA) Distinguished Budget Presentation Award Program to fully disclose the financial operations of the Authority. Upon successful review and approval, this budget will be submitted to the GFOA for their consideration of this prestigious award. This will be the first time that the Authority has submitted our budget for consideration for this award. The budget will be balanced with current revenues equal to or greater than current expenditures. Budget Process Budget Adoption: The Authority’s budget is adopted by ordinance to comply with the provisions of State of Illinois Statute 70 ILCS 5/13, which requires a governing body to approve a budget within or before the first quarter of the fiscal year. In accordance with that same statute, the budget serves as the annual appropriations ordinance. The statute further requires that the County Board Chairman be presented with the approved ordinance as he has the power to veto or reduce any line item in the ordinance. The budget is prepared on an accrual basis, whereby all revenues and expenses are recognized in the period earned or incurred.
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Budget Calendar: State law requires a tentative budget and appropriation ordinance be made conveniently available for public inspection at least thirty (30) days prior to final action thereon. Further, at least one (1) public hearing must be held prior to budget adoption and notice of this public hearing must be published in a newspaper at least thirty (30) days prior to the time of such hearing. The tentative schedule for this process is as follows: Nov. 14, 2018 Approve Tentative Budget and Appropriation Ordinance Nov. 19, 2018 Submit to DuPage County Board Chairman Nov. 26, 2018 File for public inspection Nov. 26, 2018 Notice of Public Hearing to be published Jan. 07, 2019 Public hearing to be held Jan. 17, 2019 Budget and Appropriation Ordinance to be adopted The departmental heads begin creating draft operating and capital budgets in June each year. The Executive and Finance Directors review the budgets, and there are multiple iterations over the next couple months. In October, the Executive Director and staff meet with the Finance Committee to perform a detailed review of the proposed budget that will be presented to the full Board in November. Budget Amendment: The Budget is amended only upon the occurrence of an extraordinary event, as deemed by the Executive Director, with concurrence by a majority of the Board of Commissioners and then only if funds are available. Budget Monitoring: The independent monitoring of the budget continues throughout the fiscal year for management control purposes. Monthly financial statements comparing to budget are presented to all Senior Staff and Board Members for review. In addition, there is a review and discussion of financials at every board meeting during the year.
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2019 BUDGET TIMELINE
2019 Capital Plan
-06/15/18 (Friday) – Communicate 2019 Plan schedule
-06/20/18 (Wednesday) – Distribute 2018 YTD Capital Forecast and 2019 Capital Plan templates
-07/16/18 (Monday) – All 2019 Capital/Major Maintenance budget requests returned to Accounting
-08/03/18 (Friday) - 2019 Capital Plan 1st Pass Review
-08/09/18 (Thursday) – 2019 Capital Plan review with all department heads
-08/17/18 (Friday) - 2019 Capital Plan revisions, Adjustments, Additions returned to Accounting
-08/20/18 (Monday) - 2019 Capital Plan 2nd Pass Review
-08/31/18 (Friday) - 2019 Capital Plan finalized
2018 Operating Forecast
-07/20/18 (Friday) - 2018 Operating Forecast templates distributed
-07/27/18 (Friday) - 2018 Operating Forecasts returned to Accounting
2019 Operating Plan
-07/09/18 (Monday) – Department summaries/objectives to be distributed
-07/20/18 (Friday) - Department summaries/objectives returned to Accounting
-07/30/18 (Monday) - 2019 Operating Plan templates to be distributed
-08/10/18 (Friday) - 2019 Operating Plan 1st Pass returned to Accounting
-08/13/18-08/17/18 - 2019 Operating Plan 1st Pass Review with managers
-08/24/18 (Friday) - 2019 Operating Plan 2nd Pass returned to Accounting
-08/31/18 (Friday) – 2019 Operating Plan finalized
2019 Final Operating & Capital Plans
-09/19/18 (Wednesday) – 2019 Operating Plan summary & final Capital Plan presented to Board
-10/25/18 (Thursday) - 2019 Operating & Capital Plan presentation to Finance Committee
-11/14/18 (Wednesday) – Tentative 2019 Operating & Capital Plan presented to Board
-01/17/19 (Thursday) – Board approval of Ordinance adopting 2019 Operating & Capital Plan
-04/16/19 (Tuesday) – Official 2019 Plan to be submitted to GFOA within 90 days of approval
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Forecast Prior2019 2018 Change 2018 2017
Operating RevenuesAirport Operations 3,545,412$ 3,476,852$ 2.0% 3,515,806$ 3,671,966$ Flight Center Operations 12,090,912$ 10,370,504$ 16.6% 11,601,482$ 10,454,221$ Prairie Landing Golf Course Operations 2,558,585$ 2,578,115$ -0.8% 2,438,312$ 2,289,565$
Total Operating Revenues 18,194,909$ 16,425,471$ 10.8% 17,555,600$ 16,415,752$
Operating ExpensesAirport Operations 6,847,827$ 6,754,090$ 1.4% 6,636,630$ 6,723,695$ Flight Center Fuel Operations 8,949,872$ 7,348,370$ 21.8% 8,322,007$ 7,444,484$ Prairie Landing Golf Course Operations 2,246,658$ 2,280,352$ -1.5% 2,156,281$ 2,153,883$
Total Operating Expenses 18,044,357$ 16,382,812$ 10.1% 17,114,918$ 16,322,062$
Operating Income 150,552$ 42,659$ 252.9% 440,682$ 93,690$
Non-Operating RevenuesMiscellaneous Taxes 60,000$ 60,000$ 0.0% 60,000$ 59,007$ Property Taxes/Abatement 5,538,000$ 6,038,000$ -8.3% 6,037,500$ 6,050,368$ Federal & State Grants 505,080$ 174,930$ 188.7% 459,999$ 666,869$ Interest Income 125,004$ 15,000$ 733.4% 89,220$ 36,036$ Unrealized Gain/Loss From Investments -$ -$ 0.0% -$ (36)$ Gain from Sale of Fixed Assets 30,000$ 30,000$ 0.0% 13,229,632$ 422,856$
Total Non-Operating Revenues 6,258,084$ 6,317,930$ -0.9% 19,876,352$ 7,235,101$
Non-Operating ExpensesProperty Tax (DAA) 214,020$ 219,000$ -2.3% 200,458$ 217,037$ Property Tax (PLGC) 249,204$ 246,324$ 1.2% 242,307$ 235,897$
Total Non-Operating Expenses 463,224$ 465,324$ -0.5% 442,765$ 452,934$
Non-Operating Income 5,794,860$ 5,852,606$ -1.0% 19,433,586$ 6,782,166$
Net Profit 5,945,412$ 5,895,265$ 0.9% 19,874,268$ 6,875,856$
Capital Development ProgramAviation Programs 7,014,925$ 4,274,709$ 64.1% 2,558,638$ 16,680,016$ Golf Course Programs 668,500$ 627,828$ 6.5% 542,003$ 132,180$ Major Maintenance of Capital Assets 787,466$ 1,203,764$ -34.6% 953,646$ 276,782$
Total Capital Development Program 8,470,891$ 6,106,301$ 38.7% 4,054,287$ 17,088,979$
Total Revenues 24,452,993$ 22,743,401$ 7.5% 37,431,952$ 23,650,853$ Total Expenditures 26,978,472$ 22,954,437$ 17.5% 21,611,970$ 33,863,975$ Net Cash Inflow / (Outflow) (2,525,479)$ (211,036)$ -1096.7% 15,819,982$ (10,213,122)$
Budget
BUDGET SUMMARY
The Budget presented has many highlights discussed in subsequent sections. Operating Revenue is budgeted at $18,194,909 for FY2019. This is a 10.8% increase in Operating Revenue from the FY2018 Budget and is mostly due to higher projected fuel sales revenue. Operating Expenses are budgeted at $18,044,357, a 10.1% increase from the prior-year Budget, which is mostly due to the higher cost of fuel sales. Net Operating Income is budgeted to increase 252% ($107,893) from the FY2018 Budget. Considerable actions were taken to keep increases in Operating Expenses to a minimum in order to maintain a positive operating profit. The overall Net Profit (excluding depreciation) is budgeted to increase 0.9% ($50,147) and includes a significant increase in anticipated grant revenue for capital projects, interest income from investments of land sales proceeds, and a property tax abatement.
(Traditional Version)
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FORECAST PRIOR2019 2018 Change 2018 2017
OPERATING REVENUESAircraft Storage 3,080,400 2,925,568 5.3% 2,977,937 2,764,189 Leases, Commissions, Fees 753,012 761,284 -1.1% 743,333 1,121,093 Golf Course Operations 2,623,867 2,638,822 -0.6% 2,504,218 2,347,041 Line Service 11,775,504 10,126,956 16.3% 11,298,924 10,187,360
Total Operating Revenues 18,232,783 16,452,630 10.8% 17,524,412 16,419,683
OPERATING EXPENSESDirect Costs
Airport Operations 5,306,813 5,391,684 -1.6% 5,101,404 4,402,772 Golf Course Operations 1,916,451 2,235,376 -14.3% 1,966,635 1,935,815 Line Service 7,239,268 5,711,359 26.8% 6,722,955 5,783,560
General and AdministrativeSalaries and Benefits 3,122,324 3,044,780 2.5% 3,074,912 3,212,171 Utilities 82,462 85,450 -3.5% 81,130 63,841 Office Expense 232,581 210,914 10.3% 203,988 194,990 Insurance 201,648 210,708 -4.3% 190,176 180,711 Professional Services 403,144 396,300 1.7% 400,193 442,882 Postage 9,504 9,300 2.2% 8,620 6,477 Real Estate Tax 463,224 465,324 -0.5% 442,765 452,934 Advertising and Promotions 203,110 192,816 5.3% 189,294 182,606 Miscellaneous 183,300 162,096 13.1% 198,530 253,470
Total Operating Expenses 19,363,829 18,116,107 6.9% 18,580,602 17,112,230
OPERATING INCOME (LOSS) BEFORE DEPRECIATION (1,131,046) (1,663,477) -32.0% (1,056,190) (692,547)
Depreciation 7,166,172 7,086,276 1.1% 7,092,110 6,973,238
OPERATING INCOME (LOSS) (8,297,218) (8,749,753) -5.2% (8,148,300) (7,665,785)
NON-OPERATING REVENUES (EXPENSES)Property Taxes 5,538,000 6,038,000 -8.3% 6,037,500 6,050,368 Personal Property Replacement Tax 60,000 60,000 0.0% 60,000 59,007 Investment Income 125,004 15,000 733.4% 89,220 36,001 Miscellaneous Income 30,908 37,048 -16.6% 100,461 56,521 Gain (Loss) on Disposal of Capital Assets 30,000 30,000 0.0% 13,229,632 422,856
Total Non-Operating Revenues (Expenses) 5,783,912 6,180,048 -6.4% 19,516,813 6,624,752
INCOME (LOSS) BEFORE CONTRIBUTIONS (2,513,306) (2,569,705) -2.2% 11,368,513 (1,041,034)
Contributions 505,080 174,930 188.7% 459,999 666,869
CHANGE IN NET POSITION (2,008,226) (2,394,775) -16.1% 11,828,512 (374,164)
NET POSITION, JANUARY 1 181,403,309 169,574,797 7.0% 169,574,797 169,948,961
NET POSITION, DECEMBER 31 179,395,083 167,180,022 7.3% 181,403,309 169,574,797
CAPITAL DEVELOPMENT PROGRAM NOTES:Aviation Programs / Equipment 7,014,925 4,274,709 64.1% 2,558,638 16,680,016 Golf Course Programs / Equipment 668,500 627,828 6.5% 542,003 132,180 Major Maintenance of Capital Assets 787,466 1,203,764 -34.6% 953,646 276,782
Total Capital Development Program Costs 8,470,891 6,106,301 38.7% 4,054,287 17,088,979
ANNUAL BUDGET
BUDGET SUMMARY(CAFR VERSION)
The Budget presented on this page has been adjusted to coincide with the Airport's new CAFR version of reporting financial results. Compared to the traditional budget summary, the main differences mostly affect the Operting Income. Both Major Maintenance expenses ($787K) and Real Estate Tax expenses ($463K) are now reported as Operating Expenses, as they are on the Airport's annual audited financial reports. The Kitty Hawk Cafe reimbursement ($69K) is now included as an Operating Revenue for PLGC, where before it was included as a credit in G&A expenses. Miscellaneous Income for all operations ($31K) was previously reported as Operating Revenues but is now included under Non-Operating Revenues. Total Expenditures and Net Cash Flow remain unchanged. Note, for some time, the Board has designated Property Tax Revenue to be used for our Capital Program and Major Maintenance expenses. Hence, the reason Major Maintenance expenses were traditionally reported below the line with the Capital Program expenses.
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Please note the narrative of the FY2019 Budget is based on the “Traditional” format of the Authority’s budget summary as it has been in the past. In subsequent years, we will convert the budget summary and related reports to conform to the “CAFR” version that is currently used for the Authority’s financial statements.
As with last year’s budget, the FY2019 Budget process has been challenging as we attempt to balance changes in Operating Revenues and Operating Expenses to maintain positive Operating Income. The Authority’s total Operating Revenues are budgeted to increase nearly 11% while Operating Expenses are expected to rise 10%. Operating Income is planned to increase 252% from last year’s budget.
The tentative budget includes several actions that grow Operating Revenue and help keep increases in Operating Expenses to a minimum. In Operating Revenue, the budget anticipates a slightly higher volume of fuel gallons to be sold at higher prices than the FY2018 budget anticipated due to a significant increase in Jet A fuel prices in 2018. It also includes a few new high-value month-to-month aviation and office leases, and the increased rates for ordinance hangars/tiedowns implemented in June 2018. This results in an increase of $1,769,438 in Operating Revenue from the previous budget year.
In Operating Expenses, the budget includes several cost savings for pension contributions, insurance, maintenance, utilities, and waste services that help offset and minimize increases in other expenses. The cost of fuel is budgeted to increase $1,504,092 in line with the expected increase in fuel sales revenue. Salary and wage costs are increasing almost 3%. And we hired a new managed IT network service. This results in an increase of $1,661,545 in Operating Expenses from the previous budget year.
Through the combined budget efforts from all departments and the determination of Authority staff, we are pleased to present a budget with a positive operating profit of over $150,000 for FY2019.
Operating Revenue The Authority budgets two types of revenue, operating and non-operating. Operating Revenue is derived from the day-to-day operations of the Airport, Flight Center, and Golf Course and includes fuel sales, hangar leases, building and office leases, farm and non-farm land leases, tiedown permits, airport services, golf activities, and food and beverage sales.
Forecast Budget
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Total Operating Revenue for FY2019 is budgeted at $18,194,909 and represents a 10.8% increase over the previous year’s budget.
The majority of Operating Revenue (66%) comes from the Flight Center operations. The Authority maintains its own fuel farm and sells aviation fuel to its based tenants and itinerant customers. Fuel sale revenues are planned to increase in FY2019 due to a slight increase in the volume of fuel to be sold next year. However, the larger driver of increased fuel revenue is a 26% increase in actual jet fuel prices in 2018. The FY2019 budget calculates higher fuel sales revenue based on these higher fuel prices.
Additionally, we are planning higher Operating Revenues as the Airport expects $165,000 of increased hangar and lease revenue from itinerant customers and based tenants. The Authority implemented a 2% rate increase for aviation leases in June 2018. The FY2018 budget only included seven months at these higher rates, but the FY2019 budget includes the full 12 months of higher rates. The plan includes a few new higher-value leases, and cash farm leases were renegotiated to reallocate acres and increase the lease rates per acre of farmed land.
Operating Expenses Like Operating Revenue, the Authority also budgets two types of expenses, operating and non-operating. Operating Expenses are directly related to the day-to-day operations of the Airport, Flight Center, and Golf Course and include the costs of fuel sold, payroll, utilities, maintenance, supplies, and the costs of food, beverage, and merchandise sold.
Airport Operations20%
Flight Center Operations
66%
Golf Course Operations
14%
2019 BudgetOperating Revenue by Operation
19
Total Operating Expenses for FY2019 are budgeted at $18,044,357 and represent a 10.1% increase over the previous year’s budget.
Forecast
Budget
$14,500
$15,000
$15,500
$16,000
$16,500
$17,000
$17,500
$18,000
$18,500
$19,000
$19,500
2013
2014
2015
2016
2017
2018
2019
Thou
sand
sOperating Expense History
Airport Operations38%
Flight Center Operations
50%
Golf Course Operations
12%
2019 BudgetOperating Expenses by Operation
20
Flight Center operations account for 50% of the budgeted Operating Expenses and are due mostly to the purchase cost of aviation fuel sold to based tenants and itinerant customers. Costs of Jet A fuel, in particular, increased 26.1% in 2018 and are anticipated to remain at a higher cost for the FY2019 budget.
While total Operating Expenses are expected to rise, the plan includes savings in a few costs and services that help keep the total increase to a minimum. The largest cost saving in Operating Expenses is from a reduction in the IMRF contribution percentage mandated by the state. IMRF costs are planned at $77,000 less than the FY2018 budget. Other planned reductions include: lower disposal costs of international waste by using the Airport’s newly-acquired sanitation system ($43,200), lower cost of inland marine insurance ($26,000), decreased building maintenance expenses ($24,000), and an overall decrease in utility expenses ($19,000).
Non-operating Revenue Non-operating Revenue is derived from sources not associated with the daily operations of the Authority. This includes revenue from property taxes, federal and state grant programs, interest income, and gains from the sale of assets.
Total Non-operating Revenue for FY2019 is budgeted at $6,258,084 and represents a 1% decrease in revenue from the previous year’s budget. Actual FY2018 Non-operating Revenue is forecast at nearly $20 million due to $13.2 million in proceeds from the sale of multiple parcels of land at the DuPage Business Center. These proceeds will be saved and restricted for future Airport infrastructure capital improvements.
Forecast
Budget
$-
$5,000
$10,000
$15,000
$20,000
$25,000
2013
2014
2015
2016
2017
2018
2019
Thou
sand
s
Non-Operating Revenue History
21
The vast majority of budgeted Non-operating Revenue (89%) in FY2019 comes from property taxes collected as a special assessment from DuPage County. Property tax revenue is specially designated to be used to fund capital development and major maintenance projects for Authority assets. Revenue from property tax assessments is budgeted to decrease 8.3% from the prior year’s budget as we are including a $500,000 tax abatement in 2019.
Funding from Federal and State grant programs is the next largest portion of Non-operating Revenue and is budgeted to increase by 189% from the previous year’s budget. Grant funds are awarded to the Authority to be used for aviation capital development projects. The FY2019 budget includes $296,000 for phases two and three of the Echo T-hangar asphalt rehabilitation project, and $209,000 to construct the extension of the north perimeter road.
Non-operating Expenses Non-operating Expenses are costs unrelated to the day-to-day operations of the Authority. Often these costs include property taxes, debt service payments, and interest expenses. The Authority’s only Non-operating Expenses are property taxes paid on the 2,800-plus acres of land on which the Airport, Flight Center, Golf Course, and DBC Business Park reside. Of the 2,800-plus acres, about 1,900 acres are tax-exempt airfield and farmed land. The remaining acreage is a combination of long-term leasehold properties, the Flight Center property, the PLGC golf course property, and DAA-owned land within the business park.
Miscellaneous Taxes
1%
Property Taxes/Abatement
89%
Federal & State Grants
8%
Interest Income2%
2019 BudgetNon-Operating Revenue
22
Total Non-operating Expenses for FY2019 are budgeted at $463,224 and represent a slight decrease of 0.5% from the previous year’s budget.
Forecast Budget
$-
$100
$200
$300
$400
$500
$600
$700
2013
2014
2015
2016
2017
2018
2019
Thou
sand
sNon-Operating Expenses History
Property Tax (DAA)46%
Property Tax (PLGC)
54%
2019 BudgetNon-Operating Expenses
23
Capital Development Program Costs associated with the Authority’s Capital Development Program include capital projects, purchases of fixed assets and equipment, and major maintenance of capital assets for the Airport, Flight Center, and Golf Course. All project, asset, and equipment purchase costs are evaluated against the Authority’s fixed asset policy. Costs that qualify for capitalization are recorded on the Airport’s books and depreciated accordingly. Expenses for the major maintenance of capital assets are not capitalized but are reported with the Capital Development Program due to the significant costs and time considerations usually associated with these projects. Major Maintenance costs are expensed to their respective Authority operation (DAA, DFC, or PLGC).
Total Capital Development Program expenditures for FY2019 are budgeted at $8,470,891 and represent a 39% increase from the previous year’s budget.
Forecast
Budget
$-
$2,000
$4,000
$6,000
$8,000
$10,000
$12,000
$14,000
$16,000
$18,000
$20,000
2013
2014
2015
2016
2017
2018
2019
Thou
sand
s
Capital Development History
24
The FY2019 Capital Development Program includes $5.9 million in new funding requests, $2.06 million in funds carried over from the previous budget year to complete projects already under construction, and $505K in funds from Federal and State grant programs.
Of the $8.47 million budgeted for the Capital Development Program in FY2019, $5.1 million is for capital projects, fixed assets, and equipment purchases. This includes $4.4 million for Airport capital, $669K for Golf Course capital, and $100K reserved in contingency funding for unplanned, emergency expenditures. In addition to capital projects, another $787K is budgeted for the major maintenance of capital assets.
Major expenditures in the FY2019 Capital Development Program include $2M for the renovation of the U.S. Customs & Border Protection facility, $1.25M to fill and grade a pond at the Business Center, $670K for a new high-speed runway plow/broom , $628K for easement acquisitions related to Runway 10/28, $585K for the design and construction of the new boardroom on the third floor of the Flight Center, $464K to renovate the Prairie Landing Grill Room and Bar, $150K for phase three of the Master Plan update, $125K for new rough mowers at PLGC, $106K to replace the roof and insulation on the Echo 1 hangar building, as well as several smaller projects.
Debt Obligations The Authority currently does not carry any debt obligations and has no plans to assume any debt in the foreseeable future. The budget process is carefully monitored, reviewed, and approved by department managers, executive staff, and the Board of Commissioners to ensure all operating and capital expenditures are fully funded by the anticipated operating revenues, property tax revenues, and any proceeds from the sales of Airport property.
Airport Capital Program
83%
Golf Course Capital Program
8%
Major Maintenance
9%
2019 BudgetCapital Development Program
25
26
A100 – Administration
The DuPage Airport Administration Department consists of (5) employees, including the Executive Director, the Director of Aviation Facilities & Properties (and Director of DuPage Flight Center), the Director of Finance & Administration (and the Director of Prairie Landing Golf Club), the IT Manager, and the Executive Assistant.
The department is used to aggregate revenues and costs that are enterprise-wide in nature.
Budget Summary
The FY2019 budget for the Administration Department includes $6,420,336 in total revenues and $2,480,732 in total expenses, excluding depreciation. The overall budgeted Net Income, excluding depreciation, is $3,939,604 for FY2019. This is a 2% decrease from the previous year and includes a 1% decrease in total revenues and a 1% increase in total expenses.
• Decreased revenues are primarily driven by a $500K property tax abatement budgeted for 2019. However, the abatement is nearly offset by higher one-time Federal/State grant funding expected in FY2019. Grant funds are budgeted to increase 189% from the FY2018 budget of $175K to $505K. Also, Investment Income is expected to increase 733% from $15K in FY18 to $125K due to investment of proceeds from DBC land sales.
• Salaries and payroll-related items comprise 33% of the total FY2019 budgeted expenses and include salaries, payroll taxes, unemployment taxes, group insurance, and IMRF contributions. Salaries and payroll-related items are up 3% from the FY2018 budget.
• Air Traffic Control Tower (ATCT) and U.S. Customs (USC) expenses represent 25% of the total budgeted expenses (excluding depreciation) at $749K.
Significant Variances
Federal/State Grants - Revenue is budgeted with $505K in grant funding for the Echo T-hangar Asphalt Rehab and Perimeter Road Construction capital projects. There was only $175K in grant funds budgeted in FY2018. This is an increase of 189% ($330K) from last year.
Investment Income – Budgeted an increase of 733% in FY2019 to $125K. A portion of the proceeds from the sale of land parcels at the DuPage Business Park will be invested in short- to medium-term investment options ranging from 6 to 24-month maturities.
Property Tax Revenue – The Authority is planning $500K in tax revenue abatement for 2019.
U.S Customs - Expenses are budgeted to decrease 24% (-$38K) from last year. We purchased our own in-house sanitation system for international waste and will no longer need to pay an outside company for this service.
Communications – Budget is 36% lower (-$15K) than last year due to “cloud” management services that were anticipated in FY2018 but never occurred.
Group Insurance – The FY2019 budget is up 29% ($11K) from last year’s budget as an additional employee has elected Airport health insurance coverage.
Salaries – Compensation is budgeted to increase $23K due to standard annual COL and merit increases (about 4%).
27
Dep
artm
ent
A100
- Ai
rpor
t Adm
inis
trat
ion
Stat
emen
t of R
even
ues
and
Expe
nses
FORE
CAST
2015
2016
2017
2018
2018
2019
Perc
ent C
hang
e
3195
SA
SO C
omm
issio
ns32
,170
$
32
,170
$
32
,245
$
31
,795
$
32
,241
$
32
,244
$
0%
3250
Cu
stom
s Fee
121,
650
$
104,
433
$
110,
660
$
112,
994
$
112,
994
$
110,
004
$
-3%
3900
Co
ntrib
utio
n Re
venu
e28
7,04
8$
-
$
514,
723
$
109,
060
$
-$
-
$
0%39
10
Repl
acem
ent T
axes
63,0
58$
55,8
75$
59,0
07$
60,0
00$
60,0
00$
60,0
00$
0%39
30
Prio
r Yea
rs P
rope
rty
Taxe
s8,
767
$
4,
387
$
4,
233
$
2,
500
$
3,
000
$
3,
000
$
0%
3940
Pr
oper
ty T
axes
6,03
5,63
8$
6,04
7,29
2$
6,04
6,13
5$
6,03
5,00
0$
6,03
5,00
0$
5,53
5,00
0$
-8%
3960
Fe
dera
l/Sta
te G
rant
s32
7,77
8$
-
$
152,
147
$
350,
940
$
174,
930
$
505,
080
$
189%
3970
In
vest
men
t Inc
ome
69,5
34$
160,
433
$
36,0
36$
89,2
20$
15,0
00$
125,
004
$
733%
3972
U
nrea
lized
Gai
n/Lo
ss fr
om In
vest
men
ts(1
7,81
0)$
(7
1,44
7)$
(3
6)$
-$
-
$
-$
0%
3981
G
ain
on S
ale
of F
ixed
Ass
ets
1,43
7,06
9$
1,08
3,26
5$
422,
856
$
13,2
29,6
32$
30
,000
$
30
,000
$
0%
3990
M
isc. I
ncom
e35
,118
$
11
,498
$
45
,875
$
90
,000
$
24
,996
$
20
,004
$
-2
0%To
tal R
even
ue8,
400,
021
$
7,
427,
907
$
7,
423,
880
$
20
,111
,141
$
6,48
8,16
1$
6,42
0,33
6$
-1%
5410
Eq
uip
Leas
es/M
aint
. Con
trac
ts6,
630
$
5,
592
$
6,
174
$
43
,470
$
77
,280
$
72
,504
$
-6
%54
30
Supp
lies
7,83
8$
10,6
26$
11,8
03$
6,50
0$
7,50
0$
16,1
52$
115%
5440
DO
T/Dr
ug T
estin
g/Ba
ckgr
ound
461
$
1,
356
$
1,
134
$
1,
400
$
1,
404
$
1,
296
$
-8
%59
99
Misc
ella
neou
s Exp
ense
446
$
19
$
(2
3,99
8)$
20
4$
204
$
-
$
-100
%61
00
Sala
ries
733,
328
$
657,
118
$
677,
168
$
671,
706
$
662,
837
$
686,
155
$
4%61
10
Payr
oll T
axes
47,5
77$
42,4
90$
35,6
86$
46,0
00$
43,3
66$
44,7
19$
3%61
15
Une
mpl
oym
ent t
axes
6,66
8$
5,85
9$
4,30
9$
4,42
3$
4,55
0$
4,55
6$
0%61
20
Gro
up In
sura
nce
82,9
85$
67,2
46$
38,3
20$
74,7
25$
36,7
20$
47,5
44$
29%
6160
IM
RF11
3,21
8$
19
6,74
9$
10
3,75
4$
59
,800
$
56
,750
$
47
,276
$
-1
7%62
00
Prop
erty
Tax
108,
009
$
99,4
98$
119,
510
$
107,
550
$
114,
000
$
112,
512
$
-1%
6300
M
arke
ting/
Adve
rtisi
ng1,
000
$
74
$
10
5$
-$
-
$
-$
0%
6320
Co
mm
unity
/Cus
tom
er R
elat
ions
2,03
5$
1,52
6$
3,59
4$
2,00
4$
2,00
4$
2,00
4$
0%63
30
Trav
el9,
182
$
7,
958
$
6,
926
$
3,
000
$
3,
000
$
5,
004
$
67
%63
35
Educ
atio
n2,
530
$
4,
132
$
4,
378
$
1,
000
$
2,
004
$
2,
004
$
0%
6340
Du
es S
ubsc
riptio
ns P
erm
its5,
936
$
10
,699
$
10
,482
$
11
,004
$
11
,004
$
7,
860
$
-2
9%63
50
Offi
ce E
xpen
se4,
268
$
3,
728
$
2,
864
$
3,
500
$
4,
296
$
4,
500
$
5%
6356
Co
mpu
ter a
nd S
oftw
are
39,0
77$
76,4
80$
38,9
90$
35,0
00$
41,1
96$
35,0
04$
-15%
6390
Co
mm
unic
atio
ns28
,165
$
21
,985
$
26
,487
$
30
,000
$
41
,584
$
26
,496
$
-3
6%64
20
Bad
Debt
Exp
ense
(43,
665)
$
(19,
369)
$
8,49
9$
24,0
00$
-$
-
$
0%64
30
Bank
Cha
rges
470
$
26
$
15
$
20
0$
96$
96$
0%65
25
Cons
ultin
g Se
rvic
es11
1,59
6$
28
5,68
3$
22
1,37
8$
22
6,25
0$
17
5,80
0$
18
6,64
8$
6%
6527
O
utsid
e Se
rvic
es14
6,82
2$
15
7,36
6$
8,
953
$
9,
500
$
9,
996
$
10
,200
$
2%
6529
Du
Page
Bus
ines
s Par
k As
soci
atio
n Ex
pens
e25
1,54
1$
15
3,92
9$
23
9,63
1$
16
2,32
5$
15
0,00
0$
17
1,20
4$
14
%65
31
U.S
. Cus
tom
s18
1,80
9$
17
4,26
8$
22
6,53
4$
14
0,00
0$
15
9,99
6$
12
1,80
0$
-2
4%65
32
Air T
raffi
c Co
ntro
l Tow
er38
8,16
8$
48
8,94
9$
53
9,75
7$
60
0,00
0$
60
0,00
0$
62
7,45
8$
5%
6535
Le
gal
212,
374
$
165,
903
$
218,
752
$
168,
000
$
210,
000
$
210,
000
$
0%67
70
Insu
ranc
e59
,859
$
60
,062
$
36
,529
$
36
,636
$
44
,004
$
37
,740
$
-1
4%To
tal E
xpen
se2,
508,
324
$
2,
679,
950
$
2,
567,
734
$
2,
468,
197
$
2,
459,
591
$
2,
480,
732
$
1%
Net
Inco
me
not i
nclu
ding
Dep
reci
atio
n or
Maj
or M
aint
enan
ce5,
891,
697
$
4,
747,
957
$
4,
856,
147
$
17
,642
,944
$
4,02
8,57
0$
3,93
9,60
4$
-2%
ACTU
ALS
ANN
UAL
PLA
N
28
A150 – Procurement & Project Management
The DuPage Airport Authority Procurement & Project Management Department employs three (3) full-time staff positions including the Operations and Capital Program Manager, the Operations and Safety Supervisor, and the Procurement Specialist. The department has the overall responsibility for the safe and secure operation of the airport. This includes monitoring and ensuring compliance with all FAA, TSA, EPA, OSHA, Federal, State and Local regulatory requirements.
The department also manages the Capital Improvement Program and procurement functions for three business operations and one joint business venture. Department staff provide project management support and coordination during the planning, design and construction phases of capital projects. In addition, the department ensures the organization’s compliance with the Authority’s Procurement Code and issues competitive solicitations for materials, supplies, equipment, services, and capital improvements.
Budget Summary
The total FY2019 budget for the Procurement & Project Management Department is $343,252. This department was implemented in FY2016 with two (2) existing staff members from A100 Administration and one (1) existing staff member from A200 Field Maintenance.
Salaries and payroll-related items are the largest portion of the department’s budget. Payroll-related items comprise 91% of the total FY2019 budget and include salaries, payroll taxes, unemployment taxes, group insurance, and IMRF contributions.
Computer and Software costs along with Supplies account for 5% of FY2019 budget and include subscriptions for airport inspection software, contract software, and security access control supplies.
The remaining 4% of the FY2019 budget includes OSHA Bloodborne Pathogens Exposure Control Plan supplies, employee/contractor background checks and fingerprinting fees, regulatory training fees for all employees, subscription services, and education.
Significant Variances
Group Insurance - Costs are planned to decrease about 43% (-$27K) in FY2019 due to lower health plan participation.
Maintenance Expense – FY2019 budgeted costs have been moved to the A200 department.
Salaries - Compensation is budgeted to increase $11K due to standard annual COL and merit increases (about 5%).
29
Dep
artm
ent
A150
‐ Pr
ojec
t & P
rocu
rem
ent M
anag
emen
tSt
atem
ent o
f Rev
enue
s an
d Ex
pens
esFO
RECA
ST20
1520
1620
1720
1820
1820
19Pe
rcen
t Cha
nge
Tota
l Rev
enue
‐$
‐$
‐$
‐$
‐$
‐$
0%
5205
M
aint
enan
ce E
xpen
se‐
$
‐$
‐$
‐$
25,5
96$
‐$
‐100
%54
10
Equi
p Le
ases
/Mai
nt. C
ontr
acts
‐$
‐$
‐$
‐$
2,12
0$
1,08
0$
‐49%
5430
Su
pplie
s‐
$
6,36
9$
4,22
4$
1,49
2$
2,00
4$
7,24
5$
262%
5440
DO
T/Dr
ug T
estin
g/Ba
ckgr
ound
‐$
‐$
879
$
700
$
756
$
850
$
12%
6100
Sa
larie
s‐
$
178,
814
$
226,
310
$
230,
573
$
227,
443
$
238,
861
$
5%61
10
Payr
oll T
axes
‐$
12,7
44$
14,9
65$
16,8
34$
17,4
00$
18,2
73$
5%61
15
Une
mpl
oym
ent t
axes
‐$
218
$
2,58
6$
3,56
4$
2,73
0$
2,74
2$
0%61
20
Gro
up In
sura
nce
‐$
42,3
35$
69,2
49$
57,6
63$
62,9
88$
35,9
56$
‐43%
6160
IM
RF‐
$
14,8
87$
37,7
31$
20,8
90$
20,6
06$
16,4
58$
‐20%
6330
Tr
avel
‐$
‐$
101
$
‐$
‐$
2,20
0$
0%63
35
Educ
atio
n‐
$
1,10
7$
1,27
5$
‐$
‐$
2,44
5$
0%63
40
Dues S
ubsc
riptio
ns P
erm
its‐
$
1,26
0$
1,28
9$
2,73
3$
3,08
3$
2,94
0$
‐5%
6356
Co
mpu
ter a
nd S
oftw
are
‐$
‐$
2,52
6$
5,74
0$
5,20
0$
9,51
0$
83%
6390
Co
mm
unic
atio
ns‐
$
1,03
6$
2,68
2$
3,00
0$
3,00
0$
3,00
0$
0%65
25
Cons
ultin
g Se
rvic
es‐
$
‐$
9,37
3$
‐$
‐$
‐$
0%67
70
Insu
ranc
e‐
$
‐$
‐$
1,69
6$
‐$
1,69
2$
0%To
tal E
xpen
se‐
$
258,
770
$
373,
189
$
344,
885
$
372,
926
$
343,
252
$
‐8%
Net In
com
e no
t inc
ludi
ng D
epre
ciat
ion
or M
ajor M
aint
enan
ce‐
$
(258
,770
)$
(373
,189
)$
(344
,885
)$
(372
,926
)$
(343
,252
)$
8%
ACTU
ALS
ANN
UAL
PLA
N
30
A200 – Field Maintenance The DuPage Airport Field Maintenance Department consists of nine employees, including (2) Airfield Maintenance Supervisors and (7) Airfield Maintenance Technician II positions.
The department maintains over 2.4 million square feet of runways and 1,100 acres of airfield and landside grounds. Responsibilities include snow removal, landscaping, and all maintenance tasks associated with the operational integrity of the runways, taxiways, and movement areas on the airfield along with maintaining the landside portion of the airport.
Budget Summary
The FY2019 budget for the Field Maintenance Department includes $427,332 in total revenues and $1,806,314 in total expenses. The overall budgeted Net Loss of $1,378,982 for FY2019 is a 2% decrease from the previous year and includes a 4% increase in total revenues and a 2% increase in total expenses.
Salaries and payroll-related items are the largest portion of the Field Maintenance department’s budget. Payroll-related items comprise 50% of the total FY2019 budget and include salaries, payroll taxes, unemployment taxes, group insurance, and IMRF contributions. As a percent of the total budget, there is no significant change compared to last year.
Aircraft Rescue & Firefighting (ARFF) expenses represent 27% of the total budgeted expenses and are up 1.4% from the previous year’s budget.
Maintenance Expense is 7.8% of the total budgeted expense and is unchanged from the prior year’s budget.
Significant Variances
Non-airfield Rent/Lease/Maintenance Revenue – Revenue is budgeted with a 10% increase over last year’s budget due to an annual lease with Pheasant Run for the driving range ($10K) which was not anticipated in the FY2018 budget, rate increases for the cash farm leases ($10K), and rent escalations for ordinance hangars implemented in 2018 ($4.3K).
Utilities Electric – Utility costs for electricity are budgeted to decrease 23% (-$15K) in 2019, which is in line with trending actual costs over the past couple years.
IMRF – Department costs for IMRF contributions are decreasing 20% (-$11K) in 2019 due to lower contribution formulas required by the pension agency.
Salaries - Compensation is budgeted to increase $31K (5%) due to standard annual COL and merit increases, and also a promotion.
Ice Control Supplies – Expenses for de-icing supplies are budgeted to increase 47% ($21K) from the FY2018 budget as we increase inventories of supplies on hand. Previously, in FY2017, we had pre-purchased ice control supplies to span two winter seasons, which allowed us to budget a lower cost for supplies in FY2018.
31
Dep
artm
ent
A200
‐ Fi
eld
Mai
nten
ance
Stat
emen
t of R
even
ues
and
Expe
nses
FORE
CAST
2015
2016
2017
2018
2018
2019
Perc
ent C
hang
e
3190
Co
llect
ion
Fees S
ervi
ce F
ees T
owin
g55
9$
444
$
186
$
156
$
324
$
300
$
‐7%
3191
Ra
mp
Tie
Dow
ns & O
vern
ight fe
es13
0,32
8$
151,
848
$
141,
818
$
137,
667
$
154,
163
$
143,
748
$
‐7%
3299
N
on A
irfie
ld R
ent/
Leas
e/M
aint
enan
ce R
even
ue1,
070,
694
$
893,
942
$
664,
965
$
268,
189
$
258,
337
$
283,
284
$
10%
Tota
l Rev
enue
1,20
1,58
0$
1,04
6,23
4$
806,
969
$
406,
012
$
412,
824
$
427,
332
$
4%
5205
M
aint
enan
ce E
xpen
se17
8,98
8$
157,
180
$
141,
984
$
120,
004
$
140,
004
$
140,
004
$
0%54
10
Equi
p Le
ases
/Mai
nt. C
ontr
acts
87$
‐$
‐$
‐$
26,3
04$
27,9
96$
6%54
15
Gar
bage
/Was
te R
emov
al4,
909
$
4,03
6$
2,65
9$
3,50
0$
4,59
6$
6,09
6$
33%
5430
Su
pplie
s11
,990
$
15,8
17$
6,03
3$
7,50
0$
12,9
96$
9,99
6$
‐23%
5433
Ic
e Co
ntro
l Sup
plie
s22
,065
$
75,8
49$
33,8
12$
46,3
07$
45,0
00$
66,1
44$
47%
5440
DO
T/Dr
ug T
estin
g/Ba
ckgr
ound
‐$
‐$
‐$
‐$
540
$
756
$
40%
5720
U
tiliti
es E
lect
ric69
,569
$
63,5
97$
54,9
09$
45,0
00$
65,0
00$
50,0
04$
‐23%
6100
Sa
larie
s69
4,67
9$
630,
743
$
626,
558
$
645,
708
$
620,
539
$
651,
822
$
5%61
10
Payr
oll T
axes
49,1
62$
46,1
80$
45,7
52$
48,0
57$
47,4
71$
49,8
64$
5%61
15
Une
mpl
oym
ent t
axes
9,52
6$
9,59
8$
7,75
7$
7,96
1$
8,29
1$
8,19
0$
‐1%
6120
G
roup
Insu
ranc
e11
3,89
1$
125,
919
$
141,
111
$
141,
088
$
140,
640
$
145,
923
$
4%61
30
Uni
form
s4,
403
$
3,89
2$
(1,4
97)
$
5,19
6$
5,19
6$
6,75
6$
30%
6160
IM
RF10
9,16
3$
191,
671
$
103,
087
$
58,5
03$
56,2
21$
44,9
11$
‐20%
6330
Tr
avel
2,64
1$
648
$
128
$
‐$
504
$
1,54
8$
207%
6335
Ed
ucat
ion
2,06
7$
3,25
5$
225
$
504
$
504
$
2,25
6$
348%
6340
Du
es S
ubsc
riptio
ns P
erm
its43
9$
489
$
‐$
50$
96$
48$
‐50%
6350
O
ffice E
xpen
se‐
$
32$
‐$
‐$
‐$
‐$
0%63
90
Com
mun
icat
ions
1,93
9$
1,60
5$
1,54
0$
1,68
0$
840
$
1,83
6$
119%
6525
Co
nsul
ting
Serv
ices
1,80
0$
1,80
0$
2,04
0$
1,80
0$
1,80
0$
1,80
0$
0%65
27
Out
side
Serv
ices
52,7
10$
46,6
21$
24,9
97$
50,0
04$
50,0
04$
50,0
04$
0%65
48
ARFF
457,
829
$
449,
914
$
465,
794
$
482,
592
$
482,
592
$
489,
636
$
1%67
70
Insu
ranc
e61
,065
$
55,7
64$
48,0
91$
49,7
31$
57,0
00$
50,7
24$
‐11%
Tota
l Exp
ense
1,84
8,92
1$
1,88
4,60
8$
1,70
4,98
0$
1,71
5,18
5$
1,76
6,13
8$
1,80
6,31
4$
2%
Net In
com
e no
t inc
ludi
ng D
epre
ciat
ion
or M
ajor M
aint
enan
ce(6
47,3
40)
$
(838
,374
)$
(898
,012
)$
(1,3
09,1
73)
$
(1,3
53,3
14)
$
(1,3
78,9
82)
$
‐2%
ACTU
ALS
ANN
UAL
PLA
N
32
A300 – Building Maintenance
The DuPage Airport Building Maintenance Department employs (4) full-time staff members to maintain and repair the buildings on the airfield. The maintenance crew takes care of approximately 40 buildings. These buildings range in complexity from simple T-Hangars to the High-tail Jet Hangars, Air Traffic Control Tower, and The Prairie Landing Golf Course buildings. Responsibilities include scheduling and performing preventive maintenance on the buildings and all mechanical systems. Repairs required from age, weather damage, accidental damage or tenant requests. In addition to buildings, this crew performs maintenance and repairs on all outside building and street lighting, as well as repairs and maintenance on all power gate operators, and assists with the gate access control system. Staff also maintains inventory of repair parts and assists other departments as required.
Budget Summary
The FY2019 budget for the Building Maintenance Department includes $2,716,620 in total revenues and $984,239 in total expenses. The overall budgeted Net Income of $1,732,381 for FY2019 is a 2% increase from the previous year and includes a 2% increase in total revenues and a 3% increase in total expenses.
• Salaries and payroll-related items are the largest portion of the Building Maintenance department’s budget. Payroll-related items comprise 41% of the total FY2019 budget and include salaries, payroll taxes, unemployment taxes, group insurance, and IMRF contributions. Total payroll-related costs are budgeted to decrease 1% (-$5K) compared to last year.
• Building utilities, including natural gas, electric, and water, represent 24% of the total budgeted expenses and are down 1% (-$3K) from the previous year’s budget.
• Maintenance Expense is 12.6% of the total budgeted expense and is down 1% (-$1K) from last year’s budget.
Significant Variances
Hangar Rentals –Lease revenue is budgeted to increase 4% ($95K) from FY2018 due to increased occupancy and also a 2% rate increase on all month-to-month hangar rentals that began in June 2018.
Non Airfield Rent – Revenue is budgeted to decrease 13% (-$36K) from last year due a lease of the 2nd-floor Government Center that never materialized in FY2018.
Salaries – Compensation is budgeted to decrease 6% (-$16K) in 2019 mainly due to a headcount replacement at a lower wage rate.
Group Insurance – The FY2019 budget is up 31% ($20K) from last year’s budget due to employees electing family health insurance coverage.
33
Dep
artm
ent
A300
‐ Bu
ildin
g M
aint
enan
ceSt
atem
ent o
f Rev
enue
s an
d Ex
pens
esFO
RECA
ST20
1520
1620
1720
1820
1820
19Pe
rcen
t Cha
nge
3180
Ha
ngar R
enta
ls2,
132,
051
$
2,15
8,27
0$
2,21
9,16
3$
2,39
9,39
2$
2,39
0,33
4$
2,48
5,59
6$
4%31
90
Colle
ctio
n Fe
es S
ervi
ce F
ees T
owin
g22
8$
1,23
9$
927
$
469
$
516
$
504
$
‐2%
3299
N
on A
irfie
ld R
ent/
Leas
e/M
aint
enan
ce R
even
ue71
3,53
5$
587,
059
$
224,
935
$
236,
452
$
266,
283
$
230,
520
$
‐13%
Tota
l Rev
enue
2,84
5,81
4$
2,74
6,56
8$
2,44
5,02
5$
2,63
6,31
3$
2,65
7,13
3$
2,71
6,62
0$
2%
5205
M
aint
enan
ce E
xpen
se14
4,03
9$
118,
467
$
116,
439
$
125,
004
$
125,
004
$
123,
996
$
‐1%
5206
Re
imbu
rse
for M
aint
enan
ce2,
769
$
3,19
0$
(4,7
14)
$
‐$
‐$
13,5
48$
0%54
10
Equi
p Le
ases
/Mai
nt. C
ontr
acts
4,11
8$
2,74
3$
2,44
6$
22,8
00$
22,8
00$
35,7
96$
57%
5415
G
arba
ge/W
aste R
emov
al5,
723
$
5,61
1$
6,06
2$
6,50
4$
6,50
4$
7,29
6$
12%
5416
Ja
nito
rial S
ervi
ces
9,98
0$
12,1
17$
15,0
26$
22,5
00$
22,5
00$
29,4
00$
31%
5430
Su
pplie
s5,
051
$
6,06
2$
6,00
7$
6,00
0$
6,00
0$
6,00
0$
0%54
40
DOT/
Drug
Tes
ting/
Back
grou
nd‐
$
‐$
‐$
‐$
180
$
252
$
40%
5710
U
tiliti
es N
atur
al G
as11
4,07
4$
94,5
72$
82,1
19$
110,
000
$
100,
000
$
110,
004
$
10%
5720
U
tiliti
es E
lect
ric11
8,55
5$
114,
008
$
112,
372
$
112,
000
$
120,
000
$
111,
996
$
‐7%
5730
U
tiliti
es W
ater
/Sew
e r13
,394
$
(3,3
25)
$
16,8
56$
13,0
00$
20,0
04$
15,0
00$
‐25%
6100
Sa
larie
s28
1,58
9$
287,
306
$
282,
402
$
268,
872
$
290,
047
$
273,
601
$
‐6%
6110
Pa
yrol
l Tax
es19
,864
$
21,1
29$
20,5
16$
19,9
42$
22,1
89$
20,9
30$
‐6%
6115
U
nem
ploy
men
t tax
es4,
425
$
3,48
6$
3,44
7$
4,28
5$
3,64
0$
3,64
0$
0%61
20
Gro
up In
sura
nce
52,1
87$
58,1
18$
66,0
60$
70,9
71$
65,6
76$
86,0
57$
31%
6130
U
nifo
rms
2,53
4$
2,59
0$
3,77
4$
2,50
0$
3,09
6$
3,27
6$
6%61
60
IMRF
45,2
77$
81,4
98$
47,7
20$
23,4
03$
26,2
78$
18,8
51$
‐28%
6335
Ed
ucat
ion
64$
‐$
‐$
‐$
‐$
‐$
0%63
90
Com
mun
icat
ions
1,68
0$
1,68
0$
1,68
0$
1,68
0$
1,68
0$
2,42
4$
44%
6527
O
utsid
e Se
rvic
es30
,520
$
7,00
0$
13,8
78$
‐$
‐$
‐$
0%67
70
Insu
ranc
e14
2,95
3$
141,
739
$
111,
854
$
119,
781
$
117,
432
$
122,
172
$
4%To
tal E
xpen
se99
8,79
6$
957,
992
$
903,
943
$
929,
242
$
953,
030
$
984,
239
$
3%
Net In
com
e no
t inc
ludi
ng D
epre
ciat
ion
or M
ajor M
aint
enan
ce1,
847,
019
$
1,78
8,57
6$
1,54
1,08
1$
1,70
7,07
1$
1,70
4,10
3$
1,73
2,38
1$
2%
ACTU
ALS
ANN
UAL
PLA
N
34
A400 – Flight Center Building Maintenance
The DuPage Airport Flight Center Building Maintenance Department is an extension of the Building Maintenance Department and utilizes the same staff. Duties include maintenance and repairs for the Flight Center building and all the systems and environmental controls associated with it.
The Flight Center building includes offices for 10 tenants as well as the DAA administrative offices, the Flight Center concierge services, Kitty Hawk Café, Pilot’s Lounge, a U.S. congressional field office, an extension office for the West Chicago Police Department, and multiple conference rooms.
Budget Summary
The FY2019 budget for the Flight Center Building Maintenance Department includes $239,208 in total revenues and $390,024 in total expenses. The overall budgeted Net Loss of $150,816 for FY2019 represents a 12% decrease from the previous year, which includes a 1% increase in total revenue and a 5% increase in total expenses.
• Building utilities, including natural gas, electric, and water, represent 33% of the total budgeted expenses and are down 1.5% (-$2K) from the previous year’s budget.
• Property Taxes are 26% of the total budgeted expense and are down 3% (-$3.5K) from last year’s budget.
• Janitorial Services account for 20% of total budgeted expenses and will increase 53% ($25K) from 2018.
Significant Variances
Janitorial Services – Cleaning services/frequency in employee areas of the Flight Center will return to normal levels after being significantly reduced in an effort to lower overall Airport operating expenses in the FY2018 budget.
35
Dep
artm
ent
A400
‐ Fl
ight C
ente
r Bui
ldin
gSt
atem
ent o
f Rev
enue
s an
d Ex
pens
esFO
RECA
ST20
1520
1620
1720
1820
1820
19Pe
rcen
t Cha
nge
3299
N
on A
irfie
ld R
ent/
Leas
e/M
aint
enan
ce R
even
ue17
5,58
9$
219,
797
$
231,
193
$
238,
692
$
236,
664
$
239,
208
$
1%To
tal R
even
ue17
5,58
9$
219,
797
$
231,
193
$
238,
692
$
236,
664
$
239,
208
$
1%
5205
M
aint
enan
ce E
xpen
se21
,784
$
46,5
76$
32,6
58$
35,0
00$
39,9
96$
39,0
00$
‐2%
5410
Eq
uip
Leas
es/M
aint
. Con
trac
ts20
,589
$
14,9
62$
18,0
85$
35,4
96$
35,4
96$
33,8
04$
‐5%
5415
G
arba
ge/W
aste R
emov
al1,
176
$
1,20
0$
1,10
0$
1,20
0$
1,20
0$
1,20
0$
0%54
16
Jani
toria
l Ser
vice
s42
,039
$
63,3
01$
54,8
94$
50,0
04$
50,0
04$
76,5
00$
53%
5430
Su
pplie
s12
,313
$
11,4
30$
9,09
3$
10,0
00$
11,0
04$
11,0
04$
0%57
10
Util
ities N
atur
al G
as33
,213
$
24,2
06$
14,7
72$
24,0
00$
24,0
00$
24,0
00$
0%57
20
Util
ities E
lect
ric99
,264
$
101,
092
$
89,6
99$
95,0
00$
95,0
00$
95,0
04$
0%57
30
Util
ities W
ater
/Sew
e r7,
443
$
72,5
56$
16,1
92$
7,00
0$
9,99
6$
8,00
4$
‐20%
6200
Pr
oper
ty T
ax96
,955
$
99,7
98$
97,5
27$
92,9
08$
105,
000
$
101,
508
$
‐3%
6527
O
utsid
e Se
rvic
es6,
491
$
‐$
2,25
0$
‐$
‐$
‐$
0%To
tal E
xpen
se34
1,26
7$
435,
120
$
336,
272
$
350,
608
$
371,
696
$
390,
024
$
5%
Net In
com
e no
t inc
ludi
ng D
epre
ciat
ion
or M
ajor M
aint
enan
ce(1
65,6
78)
$
(215
,323
)$
(105
,079
)$
(111
,916
)$
(135
,032
)$
(150
,816
)$
‐12%
ACTU
ALS
ANN
UAL
PLA
N
36
A500 – Equipment Maintenance
The DuPage Airport Equipment Maintenance department is responsible for maintaining all of the Airport’s equipment used in the Field maintenance, Building Maintenance, Line service and Administration departments. It employs two full-time mechanics that take care of 105 pieces of equipment including 13 standby generators, 6 trailers, and numerous pieces of small equipment such as chain saws, weed whips, lavatory carts, water carts, and other support equipment. Primary duties include scheduled/preventive maintenance on all equipment and repairs as required. This department also maintains inventory of all maintenance parts and wear parts for mowers and snow equipment. The Equipment Maintenance department also helps other departments as needed for snow removal and hangar door repairs.
Budget Summary
The total FY2019 budget for the Equipment Maintenance Department is $512K, which is a 2% decrease from the FY2018 budget. While we anticipate lower costs, this department is often difficult to forecast as it is affected by factors beyond our control such as fuel prices and weather.
• Salaries and payroll-related items are the largest portion of the Equipment Maintenance department’s budget. Payroll-related items account for 65% of the total FY2019 budget and include salaries, payroll taxes, unemployment taxes, group insurance, and IMRF contributions.
• Fuel/Oil Vehicles Equipment – Fuel & Oil costs for equipment are 13% of the budget and are expected to increase 2% ($1.5K) from the previous year’s budget.
• Maintenance Expense – Costs to maintain equipment and vehicles are 10% of the budget and remain unchanged from the FY2018 budget.
Significant Variances
Insurance – Expense to provide coverage of Authority equipment is budgeted to decrease 47% (-$20K) in FY2019 due to lower rates for inland marine insurance.
IMRF – Department costs for IMRF contributions are decreasing 20% (-$4K) in 2019 due to lower contribution formulas required by the pension agency.
Salaries – Compensation is budgeted to increase $12K due to standard annual COL and merit increases (about 5%).
37
Dep
artm
ent
A500
‐ Sh
op & E
quip
men
tSt
atem
ent o
f Rev
enue
s an
d Ex
pens
esFO
RECA
ST20
1520
1620
1720
1820
1820
19Pe
rcen
t Cha
nge
Tota
l Rev
enue
‐$
‐$
‐$
‐$
‐$
‐$
0%
5205
M
aint
enan
ce E
xpen
se57
,453
$
49,6
33$
48,6
28$
50,0
00$
50,0
04$
50,0
04$
0%54
10
Equi
p Le
ases
/Mai
nt. C
ontr
acts
233
$
170
$
180
$
500
$
996
$
996
$
0%54
20
Fuel
/Oil
Vehi
cles E
quip
men
t48
,110
$
55,8
54$
41,8
49$
63,5
00$
63,5
04$
65,0
04$
2%54
30
Supp
lies
3,95
8$
2,95
6$
3,02
3$
3,99
6$
3,99
6$
3,99
6$
0%54
35
Smal
l Equ
ipm
ent
2,04
2$
1,28
0$
2,39
0$
1,50
0$
1,50
0$
1,50
0$
0%54
40
DOT/
Drug
Tes
ting/
Back
grou
nd‐
$
‐$
‐$
‐$
180
$
252
$
40%
5710
U
tiliti
es N
atur
al G
as10
,420
$
9,21
2$
6,67
8$
13,0
00$
9,20
0$
12,9
96$
41%
5720
U
tiliti
es E
lect
ric18
,823
$
17,6
68$
15,2
63$
16,0
00$
17,3
00$
15,9
96$
‐8%
5730
U
tiliti
es W
ater
/Sew
e r1,
777
$
(4,7
08)
$
1,36
0$
1,40
0$
2,00
4$
1,40
4$
‐30%
6100
Sa
larie
s22
5,02
9$
245,
209
$
241,
649
$
245,
495
$
239,
030
$
250,
775
$
5%61
10
Payr
oll T
axes
16,4
41$
17,9
54$
17,5
47$
18,1
72$
18,2
86$
19,1
84$
5%61
15
Une
mpl
oym
ent t
axes
2,30
7$
2,61
5$
2,58
6$
2,65
4$
2,73
0$
2,73
0$
0%61
20
Gro
up In
sura
nce
38,8
47$
45,6
65$
49,0
61$
43,7
35$
44,0
52$
44,2
10$
0%61
30
Uni
form
s1,
680
$
2,37
1$
2,77
1$
1,00
0$
2,00
4$
1,89
6$
‐5%
6160
IM
RF33
,799
$
62,5
42$
40,2
30$
22,2
42$
21,6
56$
17,2
78$
‐20%
6390
Co
mm
unic
atio
ns84
0$
840
$
940
$
1,50
0$
1,50
0$
1,50
0$
0%67
70
Insu
ranc
e36
,713
$
40,3
62$
38,9
35$
21,7
37$
42,2
28$
22,1
76$
‐47%
Tota
l Exp
ense
498,
472
$
549,
624
$
513,
089
$
506,
431
$
520,
170
$
511,
897
$
‐2%
Net In
com
e no
t inc
ludi
ng D
epre
ciat
ion
or M
ajor M
aint
enan
ce(4
98,4
72)
$
(549
,624
)$
(513
,089
)$
(506
,431
)$
(520
,170
)$
(511
,897
)$
2%
ACTU
ALS
ANN
UAL
PLA
N
38
A600 – Commissioners
The Commissioners Department is used to capture the costs associated with board meetings and communications, as well as salaries and related payroll taxes. The DuPage Airport Authority Board is comprised of (9) members that are appointed by the DuPage County Chairman. The Commissioners attend 6 regular meetings throughout the year as well as special meetings, as needed.
The Board of Commissioners, in its capacity of governing the operations of the DuPage Airport Authority, enacts ordinances and resolutions to ensure efficient operational procedures and transparent expenditure of funds for capital projects and day-to-day operations.
Budget Summary
The total FY2019 budget for the Commissioners Department is $105K, which is basically unchanged from the FY2018 budget.
• Salaries and payroll-related items are the largest portion of the Commissioners department budget. Payroll-related items comprise 92% of the total FY2019 budget and includes salaries and payroll taxes
• Insurance is 4.7% ($5K) of the total FY2019 operating budget for the Commissioners department. This line includes Crime and D&O insurance.
• The remaining 3% ($3.3K) of the FY2019 budget is miscellaneous costs for Board meetings and communications.
Significant Variances
The total FY2019 budget is relatively unchanged from the prior year.
39
Dep
artm
ent
A600
‐ Co
mm
issi
oner
sSt
atem
ent o
f Rev
enue
s an
d Ex
pens
esFO
RECA
ST20
1520
1620
1720
1820
1820
19Pe
rcen
t Cha
nge
Tota
l Rev
enue
‐$
‐$
‐$
‐$
‐$
‐$
0%
5430
Su
pplie
s31
5$
1,10
2$
1,03
6$
1,50
0$
1,50
0$
1,29
6$
‐14%
6100
Sa
larie
s87
,240
$
90,0
00$
90,0
00$
87,5
00$
90,0
00$
90,0
00$
0%61
10
Payr
oll T
axes
6,05
6$
6,88
5$
6,88
5$
6,69
5$
6,88
8$
6,88
8$
0%63
50
Offi
ce E
xpen
se2,
669
$
2,34
4$
2,01
2$
2,00
0$
2,00
4$
2,00
4$
0%63
90
Com
mun
icat
ions
26$
49$
4$
50$
36$
48$
33%
6770
In
sura
nce
4,24
7$
4,63
2$
4,89
9$
4,24
8$
5,00
4$
5,00
4$
0%To
tal E
xpen
se10
0,55
3$
105,
011
$
104,
835
$
101,
993
$
105,
432
$
105,
240
$
0%
Net In
com
e no
t inc
ludi
ng D
epre
ciat
ion
or M
ajor M
aint
enan
ce(1
00,5
53)
$
(105
,011
)$
(104
,835
)$
(101
,993
)$
(105
,432
)$
(105
,240
)$
0%
ACTU
ALS
ANN
UAL
PLA
N
40
A700 – Business Development The Business Development Department provides business development and marketing support services to all the departments and divisions of the Airport Authority. This department consists of one position that has been unfilled since the end of FY2016. The services and support provided through this department include development, production, and distribution of print, web and electronic media, logoed marketing items, coordination with media and local communities, trade show and conference coordination and logistics. Budget Summary The total FY2019 budget for Business Development is $94K, which is a 1% increase from the FY2018 budget.
• Marketing/Advertising and Community/Customer Relations are the largest portions of the Business Development budget. These line items account for 96.2% of the total FY2019 budget and include outside communication, management services, promotional items, costs for aviation-related trade shows, and events to market the Airport and Flight Center.
• Dues, Subscriptions, and Permits account for the remaining 3.9% ($3.6K) of the total
FY2019 budget and include newspaper/magazine subscriptions and chamber of commerce memberships.
Significant Variances Salaries and Payroll-related - For the FY2019 budget, as in the FY2018 budget, management elected to leave the Marketing position unfilled to help reduce the overall Airport operating expenses. This open position will be reassessed in 2019 during the FY2020 budgeting process.
41
Dep
artm
ent
A700
‐ Bu
sine
ss D
evel
opm
ent/
Mar
ketin
gSt
atem
ent o
f Rev
enue
s an
d Ex
pens
esFO
RECA
ST20
1520
1620
1720
1820
1820
19Pe
rcen
t Cha
nge
Tota
l Rev
enue
‐$
‐$
‐$
‐$
‐$
‐$
0%
5430
Su
pplie
s43
$
‐$
‐$
‐$
‐$
‐$
0%61
00
Sala
ries
46,5
87$
28,3
52$
‐$
‐$
‐$
‐$
0%61
10
Payr
oll T
axes
3,53
4$
2,16
9$
‐$
‐$
‐$
‐$
0%61
15
Une
mpl
oym
ent t
axes
808
$
872
$
‐$
‐$
‐$
‐$
0%61
60
IMRF
7,73
2$
12,1
11$
‐$
‐$
‐$
‐$
0%63
00
Mar
ketin
g/Ad
vert
ising
86,8
33$
81,3
32$
67,4
08$
75,0
00$
75,0
00$
75,5
04$
1%63
20
Com
mun
ity/C
usto
mer R
elat
ions
14,7
98$
5,70
3$
4,53
4$
12,0
00$
15,0
00$
15,0
00$
0%63
30
Trav
el1,
757
$
‐$
‐$
‐$
‐$
‐$
0%63
40
Dues S
ubsc
riptio
ns P
erm
its3,
324
$
3,95
8$
3,67
5$
3,25
2$
3,25
2$
3,62
4$
11%
6350
O
ffice E
xpen
se63
9$
‐$
32$
‐$
‐$
‐$
0%63
56
Com
pute
r and
Sof
twar
e1,
203
$
‐$
‐$
‐$
‐$
‐$
0%63
90
Com
mun
icat
ions
420
$
280
$
‐$
‐$
‐$
‐$
0%67
70
Insu
ranc
e57
5$
615
$
‐$
‐$
‐$
‐$
0%To
tal E
xpen
se16
8,25
1$
135,
392
$
75,6
50$
90,2
52$
93,2
52$
94,1
28$
1%
Net In
com
e no
t inc
ludi
ng D
epre
ciat
ion
or M
ajor M
aint
enan
ce(1
68,2
51)
$
(135
,392
)$
(75,
650)
$
(90,
252)
$
(93,
252)
$
(94,
128)
$
‐1%
ACTU
ALS
ANN
UAL
PLA
N
42
A800 – Finance & Accounting
The DuPage Airport Finance & Accounting Department employs three full-time staff positions, including two senior accountants and a staff accountant. In conjunction with support staff from other departments, the Airport Accounting Department coordinates and facilitates the accounting functions for three business operations and one joint business venture.
Major functions and responsibilities include daily operational tasks for Accounts Payable, Accounts Receivable, Payroll, Fixed Assets, and Financial Reporting for the Airport, the Flight Center, the Prairie Landing Golf Club, and the DuPage Business Center Property Owners Association. The Accounting Department is also tasked with the annual financial audit, coordinating the annual operating and capital plans, capital improvement program maintenance and reporting, and administrating multiple accounting and document management software applications across all operations at the airport and golf club.
Budget Summary
The total FY2019 budget for the Finance & Accounting Department is $346K, which is a 5% ($15K) increase from the FY2018 budget.
• Salaries and payroll-related items are the largest portion of the Finance & Accounting department’s budget. Payroll-related items comprise 65% of the total FY2019 budget and include salaries, payroll taxes, unemployment taxes, group insurance, and IMRF contributions.
• Outside Services is 9.5% ($34K) of the total FY2019 operating budget for Finance & Accounting. This line includes costs for the annual audit, miscellaneous consulting services throughout the year from our accounting firm and our accounting software support company, and costs associated with developing and submitting the CAFR and Budget to the GFOA.
• The remaining 1% ($3.3K) of the FY2019 budget includes monthly insurance premiums, education, travel, and supplies.
Significant Variances
Salaries – Compensation is budgeted to increase $12K due to standard annual COL and merit increases.
Group Insurance – The FY2019 budget is up 11% ($5.1K) from last year’s budget as an additional employee is expected to elect Airport health insurance coverage during the October 2019 open enrollment.
43
Dep
artm
ent
A800
‐ Ac
coun
ting
Stat
emen
t of R
even
ues
and
Expe
nses
FORE
CAST
2015
2016
2017
2018
2018
2019
Perc
ent C
hang
e
Tota
l Rev
enue
‐$
‐$
‐$
‐$
‐$
‐$
0%
5430
Su
pplie
s81
8$
327
$
204
$
400
$
804
$
504
$
‐37%
6100
Sa
larie
s20
8,37
3$
219,
079
$
223,
058
$
214,
335
$
211,
846
$
223,
773
$
6%61
10
Payr
oll T
axes
14,8
82$
15,7
60$
13,6
14$
14,7
50$
16,2
06$
17,1
19$
6%61
15
Une
mpl
oym
ent t
axes
2,35
6$
2,61
5$
2,58
6$
2,65
4$
2,73
0$
2,73
5$
0%61
20
Gro
up In
sura
nce
35,9
56$
39,5
96$
44,7
05$
45,0
00$
44,5
68$
49,6
76$
11%
6160
IM
RF33
,144
$
60,5
62$
35,6
15$
19,0
00$
19,1
93$
15,4
18$
‐20%
6330
Tr
avel
84$
‐$
‐$
‐$
504
$
‐$
‐100
%63
35
Educ
atio
n19
2$
740
$
85$
996
$
996
$
996
$
0%65
27
Out
side
Serv
ices
37,3
49$
43,4
49$
39,3
25$
31,5
00$
32,0
04$
34,0
00$
6%67
70
Insu
ranc
e2,
269
$
1,83
4$
1,84
9$
1,66
0$
2,00
4$
1,80
0$
‐10%
Tota
l Exp
ense
335,
422
$
383,
961
$
361,
040
$
330,
295
$
330,
855
$
346,
021
$
5%
Net In
com
e no
t inc
ludi
ng D
epre
ciat
ion
or M
ajor M
aint
enan
ce(3
35,4
22)
$
(383
,961
)$
(361
,040
)$
(330
,295
)$
(330
,855
)$
(346
,021
)$
‐5%
ACTU
ALS
ANN
UAL
PLA
N
44
45
F100 – DuPage Flight Center
The DuPage Flight Center is a 24/7/365 operation that provides aircraft and customer support products and services to both based and transient customers of DuPage Airport. These based and transient customer operations vary from student and recreational pilots to international corporate and private flight departments flying worldwide to and from DuPage Airport. This department has a total headcount of 19.5 including (1) General Manager, (13) line staff, (4.5) concierge staff, and (1) accounting position. The DuPage Flight Center is the major aviation revenue-producing department to assist in funding support of the day-to-day operations of the Airport. The major functions and responsibilities of this department include quality control, fueling (both Jet A and 100LL), hangar storage of aircraft, ground support services (towing of aircraft, auxiliary power, lavatory and water service, de-icing of aircraft), concierge service for both crew and passengers, and support of the other Airport Authority departments. The aviation market for Chicagoland is extremely competitive with 15 airports within 35 miles of DuPage Airport, and includes 19 other businesses that sell aviation fuel. Budget Summary The FY2019 budget for the Flight Center includes $12.1M in total revenues and $8.9M in total expenses for a Net Income of $3.1M, which is a 4% increase from the FY2018 budget.
• Fuel and Oil Sales is the largest revenue line within the Flight Center budget at $11.7M and accounts for over 97% of the revenue for this department. This revenue is comprised of the sale of Jet A and 100LL aviation fuels.
• Revenue from Hangar Rentals is budgeted at $308K for the storage of aircraft visiting DuPage Airport either for business or recreational purposes.
• Other revenue from aviation support services such as de-icing, towing, lavatory and
water service total $90K. • Fuel and Oil Cost of Sales is the largest expense line within the DuPage Flight Center
budget at $6.7M and accounts for 75% of the expenses for this department. • Salaries and payroll-related items are the second-largest expense at $1.48M and 17% of
total expenses. • Credit Card Expense is budgeted at $146K (1.6%) of the total expense and includes the
processing fees (swipe fees) incurred for accepting credit card payments. Significant Variances Fuel and Oil Sales - Revenue in FY2019 is budgeted at a 16% ($1.7M) increase. Fuel and Oil Cost of Sales is budgeted with a 29% increase based upon an anticipated product cost increase from the FY2018 budget and higher costs charged for fuel in the market place.
46
Dep
artm
ent
F100
‐ Fl
ight C
ente
r Ope
ratio
nsSt
atem
ent o
f Rev
enue
s an
d Ex
pens
esFO
RECA
ST20
1520
1620
1720
1820
1820
19Pe
rcen
t Cha
nge
3180
Ha
ngar R
enta
ls22
7,71
6$
259,
393
$
259,
190
$
295,
464
$
234,
996
$
308,
004
$
31%
3191
Ra
mp
Tie
Dow
ns & O
vern
ight fe
es29
,230
$
36,6
31$
32,7
61$
26,4
24$
23,0
04$
23,0
04$
0%32
00
Fuel a
nd O
il Sa
les
10,6
18,4
79$
9,20
8,89
4$
10,1
33,9
61$
11,2
09,4
87$
10,0
78,4
52$
11,7
30,0
00$
16%
3201
Vo
lum
e Re
bate
‐$
(36,
801)
$
(39,
110)
$
(37,
500)
$
(37,
500)
$
(37,
500)
$
0%32
10
Line
Ser
vice O
ther
76,4
94$
63,3
84$
43,6
25$
86,2
95$
45,0
00$
45,0
00$
0%32
15
Airc
raft C
ater
ing
45,0
13$
23,6
69$
16,1
23$
14,2
18$
18,0
00$
15,0
00$
‐17%
3299
N
on A
irfie
ld R
ent/
Leas
e/M
aint
enan
ce R
even
ue8,
634
$
8,70
3$
7,67
1$
7,09
4$
8,55
2$
7,40
4$
‐13%
3981
G
ain
on S
ale
of F
ixed
Ass
ets
‐$
3,65
6$
‐$
‐$
‐$
‐$
0%To
tal R
even
ue11
,005
,565
$
9,56
7,53
0$
10,4
54,2
21$
11,6
01,4
82$
10,3
70,5
04$
12,0
90,9
12$
17%
4200
Fu
el a
nd O
il Co
st o
f Sal
es5,
482,
534
$
4,51
8,39
6$
5,27
7,74
9$
6,20
0,00
0$
5,20
2,99
6$
6,70
7,08
8$
29%
4220
De
ice
Cost o
f Goo
ds20
,842
$
47,2
13$
888
$
24,9
96$
24,9
96$
25,0
00$
0%43
00
Cred
it Ca
rd E
xpen
se14
7,09
2$
123,
568
$
127,
298
$
141,
736
$
123,
144
$
146,
100
$
19%
4305
Re
nt E
xpen
se48
,000
$
48,0
00$
48,0
00$
48,0
00$
48,0
00$
48,0
00$
0%43
15
Food
CO
GS
123,
612
$
83,6
68$
76,2
60$
81,2
11$
81,2
11$
82,5
00$
2%52
05
Mai
nten
ance E
xpen
se27
,882
$
67,3
28$
37,7
46$
32,0
00$
36,0
00$
36,0
00$
0%54
20
Fuel
/Oil
Vehi
cles E
quip
men
t19
,365
$
10,8
18$
9,46
4$
10,0
08$
10,0
08$
11,0
04$
10%
5430
Su
pplie
s11
,818
$
27,8
94$
30,7
99$
23,0
04$
23,0
04$
26,0
76$
13%
5436
Re
ntal E
quip
men
t13
4,90
1$
131,
643
$
138,
649
$
138,
900
$
138,
900
$
138,
420
$
0%54
40
DOT/
Drug
Tes
ting/
Back
grou
nd‐
$
176
$
653
$
1,38
0$
1,38
0$
840
$
‐39%
5720
U
tiliti
es E
lect
ric3,
033
$
3,14
3$
2,71
7$
3,00
0$
3,20
4$
3,20
4$
0%59
99
Misc
ella
neou
s Exp
ense
11,7
84$
10,0
10$
‐$
5$
‐$
‐$
0%61
00
Sala
ries
898,
327
$
918,
912
$
1,05
1,10
9$
1,01
2,37
5$
1,03
5,51
8$
1,07
0,72
1$
3%61
10
Payr
oll T
axes
63,1
01$
67,6
66$
77,2
64$
75,5
65$
79,2
17$
81,9
10$
3%61
15
Une
mpl
oym
ent t
axes
18,7
55$
16,8
20$
17,6
13$
17,5
76$
17,2
90$
18,2
61$
6%61
20
Gro
up In
sura
nce
151,
689
$
154,
728
$
177,
544
$
196,
564
$
200,
892
$
234,
423
$
17%
6130
U
nifo
rms
18,2
68$
6,45
5$
(4,8
42)
$
12,0
00$
12,0
00$
11,6
00$
‐3%
6160
IM
RF14
2,85
1$
257,
883
$
164,
154
$
92,7
89$
93,8
18$
73,7
73$
‐21%
6300
M
arke
ting/
Adve
rtisi
ng37
,777
$
34,1
76$
42,1
02$
36,5
04$
36,5
04$
42,8
50$
17%
6330
Tr
avel
6,77
3$
6,63
5$
10,9
62$
10,3
02$
8,00
4$
12,4
00$
55%
6335
Ed
ucat
ion
507
$
2,01
0$
1,66
0$
2,00
0$
4,10
4$
4,34
0$
6%63
40
Dues S
ubsc
riptio
ns P
erm
its99
0$
275
$
275
$
2,76
0$
2,76
0$
4,00
0$
45%
6350
O
ffice E
xpen
se43
,068
$
24,3
87$
22,9
75$
17,8
32$
17,8
32$
17,8
32$
0%63
56
Com
pute
r and
Sof
twar
e9,
316
$
10,6
46$
10,8
00$
10,0
00$
6,99
6$
18,9
38$
171%
6390
Co
mm
unic
atio
ns5,
679
$
9,74
3$
380
$
8,49
6$
8,49
6$
8,50
8$
0%65
25
Cons
ultin
g Se
rvic
es6,
500
$
4,47
0$
5,32
5$
12,0
00$
12,0
00$
12,0
00$
0%65
27
Out
side
Serv
ices
3,71
6$
3,57
2$
36,7
07$
23,1
00$
23,1
00$
19,0
80$
‐17%
6770
In
sura
nce
115,
493
$
104,
283
$
80,2
36$
87,9
04$
96,9
96$
95,0
04$
‐2%
Tota
l Exp
ense
7,55
3,67
3$
6,69
4,51
9$
7,44
4,48
4$
8,32
2,00
7$
7,34
8,37
0$
8,94
9,87
2$
22%
Net In
com
e no
t inc
ludi
ng D
epre
ciat
ion
or M
ajor M
aint
enan
ce3,
451,
892
$
2,87
3,01
1$
3,00
9,73
7$
3,27
9,47
5$
3,02
2,13
4$
3,14
1,04
0$
4%
ACTU
ALS
ANN
UAL
PLA
N
47
48
P100 - Golf Administration
The PLGC Administration Department employs (1) full-time senior accountant. The Golf Administration Department coordinates and facilitates the accounting functions for seven departments within Prairie Landing Golf Club.
The Administration Department also maintains all maintenance, supplies, and utilities related to the Prairie Landing Clubhouse.
Budget Summary
The total FY2019 budget for the Golf Administration Department is $681K, which is relatively unchanged from the FY2018 budget.
• Salaries and payroll-related items are the largest portion of the Golf Administration department’s budget and comprise 54% ($371K) of the total FY2019 operating budget for the Golf Administration. Payroll-related items include salaries, payroll taxes, unemployment taxes, group insurance and IMRF contributions.
• Property Taxes are the second largest portion of the Golf Administration department’s budget and make up 36% ($249K) of the total FY2019 budget. This includes all property taxes related to the clubhouse and land of Prairie Landing Golf Club.
• Insurance is 9% ($62K) of the total FY2019 budget. Insurance includes auto, commercial, liability, and workers compensation.
• The remaining 37% ($251K) of the FY2019 budget includes clubhouse maintenance, supplies, utilities, credit card expense, and marketing.
Significant Variances
The total FY2019 budget is relatively unchanged from the prior year.
49
Dep
artm
ent
P100
‐ G
olf A
dmin
istr
atio
nSt
atem
ent o
f Rev
enue
s an
d Ex
pens
esFO
RECA
ST20
1520
1620
1720
1820
1820
19Pe
rcen
t Cha
nge
3970
In
vest
men
t Inc
ome
2$
2$
0$
‐$
‐$
‐$
0%39
81
Gai
n on
Sal
e of F
ixed
Ass
ets
(175
)$
‐$
‐$
‐$
‐$
‐$
0%39
90
Misc
. Inc
ome
103,
433
$
4,75
7$
2,97
5$
3,36
7$
3,50
0$
3,50
0$
0%To
tal R
even
ue10
3,26
0$
4,75
9$
2,97
5$
3,36
7$
3,50
0$
3,50
0$
0%
4300
Cr
edit
Card E
xpen
se48
,142
$
46,1
23$
44,8
12$
47,9
29$
46,2
00$
46,2
00$
0%44
00
Assn O
utin
g Cu
stom
er C
omps
.4,
914
$
5,80
3$
3,89
1$
4,14
2$
4,20
0$
4,30
0$
2%52
05
Mai
nten
ance E
xpen
se35
,484
$
42,9
64$
32,9
16$
27,0
51$
35,0
04$
30,0
00$
‐14%
5415
G
arba
ge/W
aste R
emov
al1,
906
$
1,62
3$
1,62
0$
1,61
1$
1,80
0$
1,80
0$
0%54
16
Jani
toria
l Ser
vice
s3,
819
$
‐$
‐$
‐$
‐$
‐$
0%54
30
Supp
lies
5,35
9$
7,21
6$
6,34
6$
6,47
4$
6,99
6$
7,00
0$
0%54
37
Rent
al T
owel L
inen
etc
650
$
532
$
‐$
661
$
1,00
0$
500
$
‐50%
5440
DO
T/Dr
ug T
estin
g/Ba
ckgr
ound
5,18
4$
4,29
8$
4,04
9$
2,90
2$
4,00
0$
3,50
0$
‐13%
5710
U
tiliti
es N
atur
al G
as28
,064
$
8,25
6$
5,81
8$
8,40
0$
9,00
0$
7,50
0$
‐17%
5720
U
tiliti
es E
lect
ric37
,849
$
42,9
66$
34,6
32$
39,0
00$
41,2
00$
39,0
00$
‐5%
5730
U
tiliti
es W
ater
/Sew
e r2,
710
$
7,29
9$
3,93
4$
4,28
2$
3,65
0$
4,50
0$
23%
5999
M
iscel
lane
ous E
xpen
se(3
10)
$
220
$
238
$
‐$
‐$
‐$
0%61
00
Sala
ries
157,
324
$
80,6
73$
77,4
71$
88,6
51$
77,3
83$
82,2
25$
6%61
10
Payr
oll T
axes
11,5
45$
5,75
7$
5,57
3$
6,55
1$
5,92
0$
6,28
8$
6%61
15
Une
mpl
oym
ent t
axes
2,56
6$
1,41
3$
1,01
2$
1,63
1$
910
$
910
$
0%61
20
Gro
up In
sura
nce
21,4
19$
24,5
01$
25,8
41$
26,0
16$
25,8
12$
27,0
34$
5%61
60
IMRF
27,1
26$
40,4
50$
13,8
94$
7,09
8$
7,01
1$
5,66
4$
‐19%
6200
Pr
oper
ty T
ax25
0,26
0$
192,
351
$
235,
897
$
242,
307
$
246,
324
$
249,
204
$
1%63
00
Mar
ketin
g/Ad
vert
ising
46,3
07$
44,7
74$
41,1
73$
41,3
15$
44,0
00$
41,0
00$
‐7%
6320
Co
mm
unity
/Cus
tom
er R
elat
ions
83$
‐$
‐$
‐$
‐$
‐$
0%63
30
Trav
el‐
$
126
$
75$
120
$
500
$
‐$
‐100
%63
35
Educ
atio
n16
0$
‐$
‐$
‐$
‐$
‐$
0%63
40
Dues S
ubsc
riptio
ns P
erm
its9,
459
$
9,91
9$
8,53
7$
10,7
91$
9,84
0$
9,65
5$
‐2%
6350
O
ffice E
xpen
se3,
136
$
5,54
3$
1,56
9$
3,12
0$
3,00
0$
3,00
0$
0%63
56
Com
pute
r and
Sof
twar
e5,
212
$
9,48
4$
5,39
9$
3,60
7$
2,00
4$
5,80
0$
189%
6390
Co
mm
unic
atio
ns10
,327
$
11,5
66$
10,8
75$
14,0
17$
10,5
00$
11,7
60$
12%
6527
O
utsid
e Se
rvic
es20
,857
$
14,0
58$
27,5
47$
21,8
29$
30,0
00$
31,9
40$
6%65
35
Lega
l17
,097
$
1,86
8$
564
$
3,75
0$
7,50
0$
3,99
6$
‐47%
6770
In
sura
nce
68,4
31$
73,9
27$
57,1
97$
59,7
28$
62,7
00$
62,1
00$
‐1%
Tota
l Exp
ense
825,
079
$
683,
708
$
650,
878
$
672,
983
$
686,
454
$
684,
876
$
0%
Net In
com
e no
t inc
ludi
ng D
epre
ciat
ion
or M
ajor M
aint
enan
ce(7
21,8
19)
$
(678
,949
)$
(647
,903
)$
(669
,616
)$
(682
,954
)$
(681
,376
)$
0%
ACTU
ALS
ANN
UAL
PLA
N
50
P200 - Golf Maintenance
The PLGC Maintenance Department is comprised of (4) full-time staff positions (Course Superintendent, Assistant Superintendent, Foreman and Mechanic), (14) full-time seasonal employees, and (4) positions classified as temporary summer help. The department’s main objective is to provide championship-caliber golf course conditioning on a daily basis for our membership and daily-fee players.
The Maintenance Department is responsible for daily mowing and maintenance of all playing surfaces, maintaining bunkers, setting up the course for daily play, integrated pest management, application of fungicides, insecticides and growth regulators, fertilization, water management, irrigation system management, management of sensitive wetland/native areas, tree care, native prairie-grass areas, clubhouse grounds and ornamental plantings, some building/structure maintenance, and upkeep/maintenance of all hard-surfaces including roads and parking lots. The department’s mechanic is responsible for the upkeep/repair of all equipment necessary to complete these tasks. This department is also responsible for annual budgeting, course improvement/project development and planning, and capital development.
Budget Summary
The total FY2019 budget for Golf Maintenance is $776K, which is nearly unchanged from the FY2018 budget.
• Salaries and payroll-related items are the largest portion of the Golf Maintenance department’s budget. Payroll-related items comprise 77% ($599K) of the total FY2019 budget and include salaries, payroll taxes, unemployment taxes, group insurance, and IMRF contributions.
• Fertilizer/Pesticides is 10.5% ($81.5K) of the total FY2019 operating budget for Golf Maintenance. This line includes fertilizers and plant protectants used throughout the year on the golf course.
• The remaining 13% ($97.8K) of expenses of the FY2019 budget includes maintenance for equipment, supplies for maintenance building and staff, fuel for vehicles and equipment, landscape supplies, utilities, staff uniforms, and bunker sands.
Significant Variances
IMRF – Department costs for IMRF contributions are decreasing 21% (-$7.7K) in 2019 due to lower contribution formulas required by the pension agency.
Maintenance Expense – Costs for maintenance, including equipment parts and shop expenses, are budgeted to decrease 11% (-$4K) versus last year.
Salaries – Compensation is budgeted to increase $14K due to standard annual COL and merit increases.
51
Dep
artm
ent
P200
‐ G
olf M
aint
enan
ceSt
atem
ent o
f Rev
enue
s an
d Ex
pens
esFO
RECA
ST20
1520
1620
1720
1820
1820
19Pe
rcen
t Cha
nge
Tota
l Rev
enue
‐$
‐$
‐$
‐$
‐$
‐$
0%
5205
M
aint
enan
ce E
xpen
se44
,515
$
34,7
80$
21,2
14$
24,5
33$
35,0
00$
31,0
00$
‐11%
5415
G
arba
ge/W
aste R
emov
al1,
724
$
1,29
4$
1,32
0$
1,32
0$
1,72
8$
1,32
0$
‐24%
5420
Fu
el/O
il Ve
hicl
es E
quip
men
t13
,671
$
11,4
29$
13,7
62$
16,4
00$
14,0
00$
14,0
00$
0%54
30
Supp
lies
2,13
2$
4,81
5$
4,20
1$
4,64
5$
5,00
0$
5,00
0$
0%54
31
Top
Dres
sing
/ Bun
ker S
ands
‐$
‐$
6,07
1$
10,0
00$
10,0
00$
10,0
00$
0%54
32
Land
scap
e Su
pplie
s9,
430
$
13,6
44$
3,96
5$
4,01
5$
5,00
0$
5,00
0$
0%54
34
Fert
ilize
r/Pe
stic
ides
72,1
98$
79,1
26$
79,0
84$
81,3
09$
81,5
00$
81,5
00$
0%54
36
Rent
al E
quip
men
t2,
782
$
1,70
0$
1,75
0$
3,00
0$
3,00
0$
2,00
0$
‐33%
5710
U
tiliti
es N
atur
al G
as2,
835
$
2,57
6$
1,98
9$
2,89
4$
3,00
0$
2,85
0$
‐5%
5720
U
tiliti
es E
lect
ric10
,680
$
6,30
6$
7,45
7$
8,78
2$
10,5
00$
9,50
0$
‐10%
5730
U
tiliti
es W
ater
/Sew
e r2,
715
$
403
$
4,55
2$
3,87
6$
4,00
0$
5,00
0$
25%
6100
Sa
larie
s45
9,57
2$
429,
241
$
437,
462
$
432,
334
$
459,
828
$
474,
168
$
3%61
10
Payr
oll T
axes
33,2
75$
32,4
69$
32,9
65$
32,7
86$
35,1
75$
36,2
73$
3%61
15
Une
mpl
oym
ent t
axes
15,6
62$
14,5
81$
14,8
43$
13,7
43$
16,6
33$
15,9
51$
‐4%
6120
G
roup
Insu
ranc
e17
,824
$
29,1
57$
37,4
03$
41,4
50$
41,9
04$
42,1
60$
1%61
30
Uni
form
s1,
638
$
636
$
2,32
4$
2,00
0$
2,00
0$
2,00
0$
0%61
60
IMRF
64,0
07$
118,
597
$
69,7
73$
34,5
87$
36,4
02$
28,7
27$
‐21%
6340
Du
es S
ubsc
riptio
ns P
erm
its81
0$
375
$
659
$
1,48
9$
1,00
0$
1,00
0$
0%63
90
Com
mun
icat
ions
3,13
7$
3,28
2$
3,74
4$
4,33
4$
3,84
0$
5,16
0$
34%
6525
Co
nsul
ting
Serv
ices
2,32
7$
929
$
2,18
8$
2,19
3$
3,00
0$
2,50
0$
‐17%
6527
O
utsid
e Se
rvic
es77
5$
1,45
6$
925
$
1,50
0$
1,50
0$
1,50
0$
0%To
tal E
xpen
se76
1,70
9$
786,
795
$
747,
648
$
727,
190
$
774,
010
$
776,
609
$
0%
Net In
com
e no
t inc
ludi
ng D
epre
ciat
ion
or M
ajor M
aint
enan
ce(7
61,7
09)
$
(786
,795
)$
(747
,648
)$
(727
,190
)$
(774
,010
)$
(776
,609
)$
0%
ACTU
ALS
ANN
UAL
PLA
N
52
P300 - Golf Operations
The Prairie Landing Golf Club is an 18-hole course with two practice holes and a driving range. The Golf Operations Department has (3) full-time employees, (4) part-time employees, and (25) seasonal employees. The full-time and part-time employees include the golf operations manager, outing coordinator, and pro shop attendants. The seasonal employees include the outside service staff, which are the rangers, starters, marshals, and cart attendants.
Major functions and responsibilities include running the daily operations of the golf course, merchandising the Pro Shop, and maintaining the current fleet of 76 electric golf carts with GPS systems. The Golf Operations Department is also responsible for booking golf outings, working with clients to prepare for events, and making sure events run smoothly. Also, on a monthly basis, the Golf Operations department does a monthly physical inventory count to adjust inventory and reconcile cost of goods sold.
Budget Summary
The FY2019 budget for the Golf Operations Department includes total revenues of $1.46M and total expenses of $340K. The overall budgeted Net Income of $1.12M for FY2019 is 5% higher than the FY2018 budget.
• Greens Fees & Golf Cart Rentals are the largest portion of revenue for the Golf Operations’ budget. These items compromise 72% ($1.05M) of the total FY2019 revenue. We are anticipating a total of 24,000 rounds of golf in FY2019.
• Memberships and Practice Center account for 19% ($270K) of total revenues. We are
anticipating 200 total memberships in FY2018. A portion of membership revenues is allocated to the practice center.
• Salaries and payroll-related items are the largest expense portion of the Golf Operations’
budget. Payroll–related items comprise 70% ($238K) of the total FY2019 expenses and include salaries, payroll taxes, unemployment taxes, group insurance, and IMRF contributions.
Significant Variances
Memberships – Revenue from golf club memberships is budgeted to increase 14% ($20K) in FY2019. Many PLGC members switched to higher-value memberships in 2018, and we anticipate that to carry through to FY2019. A portion of membership revenues is allocated to the practice center.
Discount Expense – Costs related to discounts are budgeted to decrease 90% (-$27K) in FY2019. A new golf pricing matrix has reduced the need to discount rates. PLGC is discontinuing “Deal Caddie” for FY2019, which accounted for more than half of the budgeted discounts in 2018.
53
Dep
artm
ent
P300
‐ G
olf O
pera
tions
Stat
emen
t of R
even
ues
and
Expe
nses
FORE
CAST
2015
2016
2017
2018
2018
2019
Perc
ent C
hang
e
3300
G
reen
s Fee
s81
6,88
7$
802,
303
$
655,
854
$
657,
750
$
750,
000
$
702,
000
$
‐6%
3310
G
olf C
art R
enta
ls35
7,14
7$
358,
359
$
299,
174
$
309,
797
$
314,
000
$
351,
000
$
12%
3320
M
embe
rshi
ps12
9,96
1$
124,
389
$
140,
348
$
170,
002
$
140,
000
$
160,
000
$
14%
3330
Cl
ub R
enta
ls7,
100
$
5,66
1$
4,50
5$
4,35
7$
4,00
0$
5,00
0$
25%
3340
G
olf A
cade
my
7,50
0$
5,00
0$
5,00
0$
5,79
3$
5,00
0$
5,00
0$
0%33
50
Prac
tice
Cent
er12
1,25
8$
129,
169
$
132,
915
$
120,
375
$
130,
000
$
130,
000
$
0%33
80
Gol
f Mer
chan
dise S
ales
184,
766
$
137,
739
$
104,
939
$
109,
509
$
120,
000
$
110,
000
$
‐8%
3385
Ho
le 'N
One
Con
test
‐$
‐$
‐$
5,32
4$
‐$
6,00
0$
0%33
90
Awar
ds E
xpen
se(1
,587
)$
(1,7
84)
$
(1,5
49)
$
(1,5
00)
$
(1,5
00)
$
(1,5
00)
$
0%33
95
Disc
ount E
xpen
se(4
2,55
3)$
(14,
776)
$
(3,3
37)
$
(2,5
65)
$
(15,
000)
$
(2,0
00)
$
87%
3396
Di
scou
nt E
xpen
se D
eal C
addy
‐$
(12,
506)
$
(2,2
17)
$
(439
)$
(15,
000)
$
(1,0
00)
$
93%
Tota
l Rev
enue
1,58
0,47
8$
1,53
3,55
4$
1,33
5,63
2$
1,37
8,40
3$
1,43
1,50
0$
1,46
4,50
0$
2%
4330
M
erch
andi
se C
OG
S13
4,79
8$
98,3
75$
74,7
59$
80,7
14$
84,0
00$
77,0
00$
‐8%
5205
M
aint
enan
ce E
xpen
se28
,400
$
18,6
86$
8,75
6$
6,07
3$
12,5
00$
7,25
0$
‐42%
5430
Su
pplie
s15
,231
$
16,1
66$
12,7
69$
12,2
97$
10,6
00$
10,5
00$
‐1%
6100
Sa
larie
s17
9,60
3$
217,
125
$
187,
750
$
193,
609
$
204,
526
$
199,
407
$
‐3%
6110
Pa
yrol
l Tax
es13
,121
$
16,7
95$
14,3
43$
14,7
85$
15,6
45$
15,2
54$
‐2%
6115
U
nem
ploy
men
t tax
es8,
929
$
10,4
94$
8,86
6$
8,80
0$
9,67
5$
9,33
5$
‐4%
6120
G
roup
Insu
ranc
e5,
354
$
711
$
8,05
8$
7,93
3$
7,89
6$
8,01
7$
2%61
30
Uni
form
s2,
030
$
2,10
7$
2,29
4$
2,18
3$
2,50
0$
2,50
0$
0%61
60
IMRF
12,3
04$
27,8
28$
16,7
97$
9,16
7$
9,54
1$
6,34
2$
‐34%
6330
Tr
avel
‐$
‐$
889
$
‐$
500
$
‐$
‐100
%63
40
Dues S
ubsc
riptio
ns P
erm
its40
0$
‐$
‐$
‐$
‐$
‐$
0%65
27
Out
side
Serv
ices
6,21
4$
5,02
5$
4,86
5$
4,71
5$
5,00
0$
5,00
0$
0%To
tal E
xpen
se40
6,38
5$
413,
312
$
340,
147
$
340,
276
$
362,
383
$
340,
605
$
‐6%
Net In
com
e no
t inc
ludi
ng D
epre
ciat
ion
or M
ajor M
aint
enan
ce1,
174,
093
$
1,12
0,24
1$
995,
486
$
1,03
8,12
7$
1,06
9,11
7$
1,12
3,89
5$
5%
ACTU
ALS
ANN
UAL
PLA
N
54
P400-P700 – Consolidated Food & Beverage
The various Food & Beverage-related departments at Prairie Landing Golf Club often use, split, and share operating resources including personnel, goods sold, supplies, and other operating expenses. For this reason, we present the following consolidated view of the budgets for the Food & Beverage-related departments at PLGC. This consolidated report includes the a la carte P400 Food & Beverage department, the P500 Weddings department, the P600 Private Events department, and the P700 Golf Outings department. Budgets and summaries for the individual departments follow the consolidated view.
55
Dep
artm
ents P
400‐
P700
‐ Co
nsol
idat
ed F
ood
& B
ever
age
Stat
emen
t of R
even
ues
and
Expe
nses
FORE
CAST
2015
2016
2017
2018
2018
2019
Perc
ent C
hang
e
3300
G
reen
s Fee
s‐
$
‐$
91,3
90$
91,7
43$
116,
000
$
100,
000
$
‐14%
3310
G
olf C
art R
enta
ls‐
$
‐$
29,8
53$
31,2
04$
39,0
00$
34,5
00$
‐12%
3330
Cl
ub R
enta
ls‐
$
‐$
125
$
‐$
‐$
‐$
0%33
80
Gol
f Mer
chan
dise S
ales
‐$
‐$
7,41
8$
4,58
6$
20,0
00$
5,00
0$
‐75%
3600
Fo
od S
ales
637,
342
$
561,
181
$
495,
120
$
562,
720
$
596,
975
$
591,
545
$
‐1%
3610
Be
vera
ge S
ales
298,
803
$
270,
735
$
248,
687
$
271,
760
$
300,
040
$
290,
040
$
‐3%
3620
Ba
nque
t Ren
tal I
ncom
e73
,565
$
64,6
82$
53,3
04$
72,8
29$
43,5
00$
43,5
00$
0%To
tal R
even
ue1,
009,
710
$
896,
598
$
925,
895
$
1,03
4,84
2$
1,11
5,51
5$
1,06
4,58
5$
‐5%
4315
Fo
od C
OG
S14
9,63
0$
117,
704
$
108,
473
$
117,
126
$
125,
437
$
126,
749
$
1%43
20
Beve
rage C
OG
S85
,541
$
74,8
98$
69,8
47$
73,9
76$
79,4
06$
78,5
07$
‐1%
4330
M
erch
andi
se C
OG
S‐
$
‐$
4,40
7$
2,55
6$
14,0
00$
3,50
0$
‐75%
5205
M
aint
enan
ce E
xpen
se9,
806
$
5,84
2$
4,21
5$
6,15
4$
6,00
0$
6,00
0$
0%54
30
Supp
lies
23,4
84$
15,4
54$
15,4
95$
18,9
99$
24,0
00$
18,9
00$
‐21%
5435
Sm
all E
quip
men
t7,
522
$
2,94
4$
4,22
0$
5,00
0$
5,00
0$
5,00
0$
0%54
36
Rent
al E
quip
men
t44
,051
$
31,6
75$
27,6
89$
31,7
70$
28,5
00$
28,5
00$
0%54
37
Rent
al T
owel L
inen
etc
11,4
96$
6,95
9$
12,7
90$
14,1
45$
11,0
00$
18,0
00$
64%
6100
Sa
larie
s27
9,07
7$
236,
429
$
260,
913
$
280,
056
$
289,
030
$
293,
927
$
2%61
10
Payr
oll T
axes
26,3
08$
23,6
07$
24,4
90$
23,5
35$
22,1
09$
22,4
84$
2%61
15
Une
mpl
oym
ent t
axes
16,1
34$
12,0
60$
12,2
08$
12,1
28$
11,1
74$
15,2
61$
37%
6120
G
roup
Insu
ranc
e28
,765
$
30,5
53$
41,6
43$
31,1
68$
41,6
04$
35,5
75$
‐14%
6130
U
nifo
rms
1,13
2$
2,00
8$
2,07
1$
2,93
7$
3,00
0$
3,00
0$
0%61
60
IMRF
32,8
08$
58,5
59$
34,5
08$
16,8
89$
15,9
69$
12,3
69$
‐23%
Tota
l Exp
ense
715,
754
$
618,
690
$
622,
968
$
636,
439
$
676,
229
$
667,
772
$
‐1%
Net In
com
e no
t inc
ludi
ng D
epre
ciat
ion
or M
ajor M
aint
enan
ce29
3,95
6$
277,
908
$
302,
928
$
398,
403
$
439,
286
$
396,
813
$
‐10%
ACTU
ALS
ANN
UAL
PLA
N
56
P400 – Food & Beverage (a la carte)
The main a la carte Food & Beverage operation for PLGC is the McChesney Pub & Grill, which is open from 10 a.m. until dark, seven days a week, March through November. The restaurant features daily specials paired with a selection of craft beer. With its unique architecture and casual dining, this cozy eatery is a great place to settle up or settle in for a high-definition TV sporting event.
The PLGC Food & Beverage Department (for a la carte operations) employs (2) full-time employees and (20) seasonal and part-time staff. The full-time staff includes the Food & Beverage Manager, and the Chef. The seasonal and part-time staff includes bartenders, servers, beverage cart staff, halfway attendants, and kitchen staff.
This department is responsible for the daily operations of the restaurant, halfway café, beverage carts, and maintaining the kitchens.
Budget Summary
The FY2019 budget for the a la carte Food & Beverage Department includes $280K in total revenues and $302K of total expenses. The overall budgeted Net Loss of $22.3K is a 74% decrease from the FY2018 budget
• Salaries and payroll-related items are the largest expense in the Food & Beverage Department’s budget. Payroll-related items comprise 67% of the total FY2019 budget related to expenses. This includes salaries, payroll taxes, unemployment taxes, group insurance and IMRF contributions. P400 also includes 50% of the payroll expenses for the F&B Director and the Chef, with the remaining 50% in P500.
• Food & Beverage Cost of Goods Sold is 26% ($77.7K) of the total expenses budgeted in FY2019. These line items include the cost of food and beverages related to weddings. Food COGS is 21% of food sales and Beverage COGS is 30% of beverage sales.
• The remaining 7.8% ($23.5K) of the FY2019 budgeted expenses includes maintenance to kitchen related items, supplies, purchase of small equipment and staff uniforms.
Significant Variances
Food & Beverage Sales - The FY2019 budget shows a 7% ($20K) decrease because last year’s budget had anticipated a higher volume of F&B sales. The 2019 budget is more in line with actual results over the past couple years.
Salaries – Compensation is budgeted to increase $2.6K due to standard annual COL and merit increases (about 2%).
57
Dep
artm
ent
P400
‐ Fo
od a
nd B
ever
age
Stat
emen
t of R
even
ues
and
Expe
nses
FORE
CAST
2015
2016
2017
2018
2018
2019
Perc
ent C
hang
e
3600
Fo
od S
ales
82,0
51$
76,0
87$
66,4
26$
69,2
37$
80,0
00$
70,0
00$
‐13%
3610
Be
vera
ge S
ales
206,
386
$
213,
446
$
195,
070
$
207,
506
$
220,
000
$
210,
000
$
‐5%
Tota
l Rev
enue
288,
437
$
289,
533
$
261,
496
$
276,
743
$
300,
000
$
280,
000
$
‐7%
4315
Fo
od C
OG
S19
,345
$
15,9
61$
14,8
74$
15,3
95$
18,4
00$
14,7
00$
‐20%
4320
Be
vera
ge C
OG
S63
,868
$
62,0
93$
58,9
73$
61,2
49$
63,8
00$
63,0
00$
‐1%
5205
M
aint
enan
ce E
xpen
se9,
806
$
5,84
2$
4,21
5$
6,15
4$
6,00
0$
6,00
0$
0%54
30
Supp
lies
13,2
28$
9,68
8$
8,44
7$
10,7
68$
13,5
00$
10,5
00$
‐22%
5435
Sm
all E
quip
men
t7,
522
$
2,94
4$
4,22
0$
5,00
0$
5,00
0$
5,00
0$
0%61
00
Sala
ries
152,
408
$
127,
971
$
138,
044
$
146,
536
$
152,
830
$
155,
445
$
2%61
10
Payr
oll T
axes
14,0
20$
13,2
54$
12,9
25$
11,8
47$
11,6
91$
11,8
91$
2%61
15
Une
mpl
oym
ent t
axes
8,94
2$
7,97
0$
7,14
0$
6,21
3$
6,72
6$
7,89
5$
17%
6120
G
roup
Insu
ranc
e28
,765
$
20,3
65$
26,6
33$
14,5
56$
16,8
48$
13,4
50$
‐20%
6130
U
nifo
rms
703
$
1,52
3$
1,28
5$
1,96
6$
2,00
0$
2,00
0$
0%61
60
IMRF
32,8
08$
58,5
59$
34,5
08$
16,8
89$
15,9
69$
12,3
69$
‐23%
Tota
l Exp
ense
351,
414
$
326,
170
$
311,
263
$
296,
573
$
312,
764
$
302,
250
$
‐3%
Net In
com
e no
t inc
ludi
ng D
epre
ciat
ion
or M
ajor M
aint
enan
ce(6
2,97
7)$
(36,
637)
$
(49,
767)
$
(19,
830)
$
(12,
764)
$
(22,
250)
$
‐74%
ACTU
ALS
ANN
UAL
PLA
N
58
P500 - Weddings
The Prairie Landing Golf Club has an award-winning banquet facility which features floor-to-ceiling windows overlooking a beautiful Scottish links-style golf course. Prairie Landing offers both indoor and outdoor settings, as well as indoor and outdoor cocktail space options.
The Wedding Department employs (3) full-time staff and (10) part-time staff. The full-time staff includes the Food & Beverage Manager, the Chef, and the Banquet Assistant Manager. The part-time staffs include servers, bussers, and kitchen staff. With our in-house event coordinators, full-service catering, and all-inclusive packages, every detail of planning is covered.
This department tracks the food and beverage revenue and rental income related to weddings. It also tracks the expense related to all banquets (weddings, private events, and golf outings). These expenses are salaries and payroll-related items, rental linen and equipment, and banquet-related supplies.
Budget Summary
The FY2019 budget for the Weddings Department includes $392K of total revenues and $306K of total expenses. The overall budgeted Net Income of $85K is a 12% decrease from the FY2018 budget.
• Total revenue for Food & Beverage Sales is $348K for FY2019. These revenue line items include the food and beverage for 29 weddings budgeted in FY2019. The average price for food & beverage for a wedding is estimated at $12K.
• Salaries and payroll-related items is the largest expense in the Weddings department budget. Payroll-related items comprise of 61% of the total FY2019 budget related to expenses. This consists of includes salaries, payroll taxes, unemployment taxes, and group insurance.
• Food & Beverage Cost of Goods Sold is 23% ($71.2K) of the total FY2019 expenses. These line items include the cost of the food and beverages related to the weddings. Food COGS is 21.5% of food sales and Beverage COGS is 17.5% of beverage sales.
• The remaining 17% ($56K) of the FY2019 budget includes supplies, rental equipment, linens, and staff uniforms.
Significant Variances
Salaries – Compensation is budgeted to increase $2.3K due to standard annual COL and merit increases (about 2%).
59
Dep
artm
ent
P500
‐ W
eddi
ngs
Stat
emen
t of R
even
ues
and
Expe
nses
FORE
CAST
2015
2016
2017
2018
2018
2019
Perc
ent C
hang
e
3600
Fo
od S
ales
325,
095
$
222,
251
$
186,
230
$
254,
073
$
267,
960
$
267,
960
$
0%36
10
Beve
rage S
ales
92,4
17$
57,2
88$
53,6
16$
64,2
54$
80,0
40$
80,0
40$
0%36
20
Banq
uet R
enta
l Inc
ome
68,8
04$
59,7
42$
48,4
56$
69,8
79$
43,5
00$
43,5
00$
0%To
tal R
even
ue48
6,31
6$
339,
282
$
288,
302
$
388,
206
$
391,
500
$
391,
500
$
0%
4315
Fo
od C
OG
S76
,547
$
46,6
22$
41,3
16$
51,2
75$
53,5
92$
57,6
12$
8%43
20
Beve
rage C
OG
S17
,589
$
10,7
49$
10,0
20$
12,2
85$
13,6
06$
14,0
07$
3%54
30
Supp
lies
10,2
57$
5,76
5$
7,04
8$
8,23
1$
10,5
00$
8,40
0$
‐20%
5436
Re
ntal E
quip
men
t44
,051
$
31,6
75$
27,6
89$
31,7
70$
28,5
00$
28,5
00$
0%54
37
Rent
al T
owel L
inen
etc
11,4
96$
6,95
9$
12,7
90$
14,1
45$
11,0
00$
18,0
00$
64%
6100
Sa
larie
s12
6,66
9$
108,
458
$
122,
869
$
133,
520
$
136,
200
$
138,
482
$
2%61
10
Payr
oll T
axes
12,2
88$
10,3
53$
11,5
65$
11,6
88$
10,4
18$
10,5
93$
2%61
15
Une
mpl
oym
ent t
axes
7,19
2$
4,09
0$
5,06
7$
5,91
5$
4,44
8$
7,36
6$
66%
6120
G
roup
Insu
ranc
e‐
$
10,1
88$
15,0
11$
16,6
12$
24,7
56$
22,1
25$
‐11%
6130
U
nifo
rms
428
$
485
$
786
$
971
$
1,00
0$
1,00
0$
0%To
tal E
xpen
se30
6,51
8$
235,
344
$
254,
161
$
286,
412
$
294,
020
$
306,
085
$
4%
Net In
com
e no
t inc
ludi
ng D
epre
ciat
ion
or M
ajor M
aint
enan
ce17
9,79
8$
103,
938
$
34,1
41$
101,
794
$
97,4
80$
85,4
15$
‐12%
ACTU
ALS
ANN
UAL
PLA
N
60
P600 - Private Events
The PLGC Private Events Department tracks all other events that are not related to weddings or golf outings. Private Events include bridal showers, baby showers, chamber events, business meetings, and holiday events. It also includes in-house events such as Valentine’s Day Dinner, Easter Brunch, Mother’s Day Brunch, and Breakfast with Santa. This department tracks the food and beverage revenue and costs related to these events.
Budget Summary
The total FY2019 Net Income budgeted for Private Events is $90.1K, which is a 3% ($3K) increase from the FY2018 budget.
• Revenue in this department is from food sales related to Private Events anticipated for 2019. The Food Sales Revenue is $118K, which is a 3% ($3.3K) increase from the FY2018 budget. The FY2019 budget anticipates 49 lunches, 19 dinners, and 3 “other” events such as Easter, Mother’s Day, and Breakfast with Santa.
• The expenses are related to cost of goods sold from the food and beverage sales. Cost of Goods Sold is 23% of the related food sales. The budgeted costs are $27.5K, which is a 1% increase from the FY 2018 budget.
Significant Variances
Food Sales – The FY2019 budget is up 3% from last year’s budget because the 2019 budget anticipates more high-value events than the 2018 budget.
61
Dep
artm
ent
P600
‐ Pr
ivat
e Ev
ents
Stat
emen
t of R
even
ues
and
Expe
nses
FORE
CAST
2015
2016
2017
2018
2018
2019
Perc
ent C
hang
e
3600
Fo
od S
ales
107,
504
$
111,
799
$
111,
756
$
108,
093
$
115,
015
$
118,
285
$
3%36
20
Banq
uet R
enta
l Inc
ome
2,21
0$
3,02
2$
3,75
8$
2,85
0$
‐$
‐$
0%To
tal R
even
ue10
9,71
4$
114,
821
$
115,
514
$
110,
943
$
115,
015
$
118,
285
$
3%
4315
Fo
od C
OG
S24
,811
$
23,4
36$
24,2
97$
23,2
24$
25,3
05$
26,0
24$
3%43
20
Beve
rage C
OG
S4,
084
$
1,83
2$
853
$
442
$
2,00
0$
1,50
0$
‐25%
Tota
l Exp
ense
28,8
95$
25,2
68$
25,1
51$
23,6
66$
27,3
05$
27,5
24$
1%
Net In
com
e no
t inc
ludi
ng D
epre
ciat
ion
or M
ajor M
aint
enan
ce80
,819
$
89,5
53$
90,3
64$
87,2
77$
87,7
10$
90,7
61$
3%
ACTU
ALS
ANN
UAL
PLA
N
62
P700 - Golf Outings
The PLGC Golf Outings Department was established to track the food & beverage revenue and costs related to golf outings. Golf Outings are defined as a group of 16 or more players. The food and beverage portion can include lunch at the turn (hotdogs or brats), a buffet lunch or dinner, or a seated lunch or dinner.
Budget Summary
The total FY2019 Net Income budgeted for Golf Outings is $243K, which is a 9% ($24K) decrease from the FY2018 budget.
• Revenue in this department is from greens fees, cart rentals, and merchandise and food sales related to Golf Outings anticipated for the 2019 golf season. Revenue estimates are based on 35 outings anticipated during the 2019 season.
• Expenses are related to cost of goods sold (COGS) from food and merchandise sales. Food COGS is 21% of the related food sales, whereas merchandise COGS is 70% of sales.
Significant Variances
Outing Revenue – Greens fees, cart rentals, and food sales revenues are anticipated to decrease 6.6% (-$19K) in FY2019 due to fewer outings that have already been booked or are anticipated to be booked. The FY2018 budget included 45 outings versus 35 outings budgeted in FY2019.
Golf Merchandise Sales – Revenue from merchandise sales is budgeted to decrease 75% ($15K) in FY2019 due to the decrease in anticipated outings in 2019.
Cost of Goods Sold – The FY2019 budget for P700 uses 21% to calculate the food COGS as a percentage of food sales, and 70% to calculate merchandise COGS as a percentage of merchandise sales. Merchandise COGS are budgeted to decrease 75% in line with the anticipated decrease in merchandise sales.
63
Dep
artm
ent
P700
‐ G
olf O
utin
gsSt
atem
ent o
f Rev
enue
s an
d Ex
pens
esFO
RECA
ST20
1520
1620
1720
1820
1820
19Pe
rcen
t Cha
nge
3300
G
reen
s Fee
s‐
$
‐$
91,3
90$
91,7
43$
116,
000
$
100,
000
$
‐14%
3310
G
olf C
art R
enta
ls‐
$
‐$
29,8
53$
31,2
04$
39,0
00$
34,5
00$
‐12%
3330
Cl
ub R
enta
ls‐
$
‐$
125
$
‐$
‐$
‐$
0%33
80
Gol
f Mer
chan
dise S
ales
‐$
‐$
7,41
8$
4,58
6$
20,0
00$
5,00
0$
‐75%
3600
Fo
od S
ales
122,
692
$
151,
044
$
130,
707
$
131,
317
$
134,
000
$
135,
300
$
1%36
20
Banq
uet R
enta
l Inc
ome
2,55
2$
1,91
8$
1,09
0$
100
$
‐$
‐$
0%To
tal R
even
ue12
5,24
4$
152,
962
$
260,
583
$
258,
950
$
309,
000
$
274,
800
$
‐11%
4315
Fo
od C
OG
S28
,927
$
31,6
85$
27,9
85$
27,2
32$
28,1
40$
28,4
13$
1%43
20
Beve
rage C
OG
S‐
$
224
$
‐$
‐$
‐$
‐$
0%43
30
Mer
chan
dise C
OG
S‐
$
‐$
4,40
7$
2,55
6$
14,0
00$
3,50
0$
‐75%
Tota
l Exp
ense
28,9
27$
31,9
09$
32,3
92$
29,7
88$
42,1
40$
31,9
13$
‐24%
Net In
com
e no
t inc
ludi
ng D
epre
ciat
ion
or M
ajor M
aint
enan
ce96
,316
$
121,
053
$
228,
190
$
229,
162
$
266,
860
$
242,
887
$
‐9%
ACTU
ALS
ANN
UAL
PLA
N
64
P900- Kitty Hawk
Kitty Hawk Café is a restaurant featuring a modern and inviting setting for people to relax before, after, or between flights. It also services the tenants in the Flight Center building. The restaurant serves a variety of food items that can be enjoyed at the café or prepared to go. Offerings include salads, deli sandwiches, house-made chili, and rotating specials and soups.
The café employs (1) full-time employee that is in charge of managing the restaurant. This employee runs the daily activities, prepares daily specials, accounts for sales (cash and credit card), performs a monthly food and beverage inventory, and prepares requisitions to the PLGC kitchen for weekly food, beverages, and supplies.
Budget Summary
The FY2019 budget for Kitty Hawk Café includes $26K in total revenues and $94.7K in total expenses. The overall budgeted Net Loss of $68.7K is reimbursed by the DuPage Flight Center and represents an 7% decrease from the FY2018 budget.
• Food & Beverage Sales are budgeted at $26K and include pre-made ready-to-go meals and beverages.
• Salaries and payroll-related items is the largest expense in the Kitty Hawk budget. Payroll-related items comprise 72% of the total FY2019 budget related to expenses. This consists of includes salaries, payroll taxes, unemployment taxes, and group insurance, and IMRF contributions
• Food & Beverage Cost of Goods Sold is 16% ($15K) of total expenses budgeted in FY2019. These line items include the cost of the food and beverages sold at the café. Food COGS is 60% and Beverage COGS is 50% of their respective sales.
• The remaining 12% of budgeted expenses ($11.6K) includes credit card fees, supplies, and utilities.
Significant Variances
Salaries and payroll-related items - The FY2019 budget includes a $3K increase due to standard annual COL and merit increases for Salaries, as well as increased Group Insurance costs.
65
Dep
artm
ent
P900
‐ Ki
tty
Haw
k Ca
féSt
atem
ent o
f Rev
enue
s an
d Ex
pens
esFO
RECA
ST20
1520
1620
1720
1820
1820
19Pe
rcen
t Cha
nge
3600
Fo
od S
ales
26,1
63$
23,7
04$
22,1
20$
19,3
00$
24,0
00$
23,0
00$
‐4%
3610
Be
vera
ge S
ales
3,36
1$
3,84
5$
2,94
2$
2,40
0$
3,60
0$
3,00
0$
‐17%
Tota
l Rev
enue
29,5
23$
27,5
50$
25,0
62$
21,7
00$
27,6
00$
26,0
00$
‐6%
4300
Cr
edit
Card E
xpen
se78
2$
1,14
4$
1,03
7$
1,06
0$
840
$
911
$
8%43
15
Food
CO
GS
12,8
50$
11,9
64$
15,1
19$
12,5
45$
13,2
00$
13,8
00$
5%43
20
Beve
rage C
OG
S3,
119
$
2,90
9$
3,31
0$
2,00
0$
1,80
0$
1,50
0$
‐17%
5205
M
aint
enan
ce E
xpen
se54
3$
2,27
8$
347
$
500
$
996
$
984
$
‐1%
5415
G
arba
ge/W
aste R
emov
al96
0$
883
$
960
$
960
$
960
$
960
$
0%54
30
Supp
lies
5,36
8$
2,45
4$
4,19
0$
3,60
0$
3,60
0$
3,60
0$
0%54
35
Smal
l Equ
ipm
ent
1,14
0$
1,23
5$
1,14
0$
1,14
0$
1,14
0$
1,14
0$
0%57
20
Util
ities E
lect
ric3,
359
$
2,56
5$
2,36
3$
2,40
0$
2,40
0$
2,40
0$
0%59
99
Misc
ella
neou
s Exp
ense
8$
(12)
$
(4)
$
‐$
‐$
‐$
0%61
00
Sala
ries
41,5
77$
35,3
27$
31,2
96$
33,3
78$
33,3
78$
34,9
48$
5%61
10
Payr
oll T
axes
3,18
1$
2,77
4$
2,25
2$
2,55
4$
2,55
4$
2,67
2$
5%61
15
Une
mpl
oym
ent t
axes
1,56
1$
1,37
6$
883
$
917
$
910
$
911
$
0%61
20
Gro
up In
sura
nce
23,8
76$
17,4
54$
18,0
37$
25,3
44$
25,3
44$
26,9
17$
6%61
30
Uni
form
s‐
$
‐$
‐$
‐$
150
$
‐$
‐100
%61
60
IMRF
10,0
95$
16,0
08$
6,17
4$
3,02
5$
3,02
5$
2,40
9$
‐20%
6340
Du
es S
ubsc
riptio
ns P
erm
its71
0$
560
$
533
$
550
$
550
$
550
$
0%63
90
Com
mun
icat
ions
167
$
820
$
955
$
1,00
0$
960
$
1,08
0$
13%
6800
Ki
tty
Haw
k Lo
ss R
eim
burs
emen
t(7
9,77
5)$
(59,
671)
$
(60,
451)
$
(69,
273)
$
(64,
207)
$
(68,
782)
$
‐7%
Tota
l Exp
ense
29,5
23$
40,0
68$
28,1
39$
21,7
00$
27,6
00$
26,0
00$
‐6%
Net In
com
e no
t inc
ludi
ng D
epre
ciat
ion
or M
ajor M
aint
enan
ce‐
$
(12,
519)
$
(3,0
77)
$
‐$
‐$
‐$
0%
ACTU
ALS
ANN
UAL
PLA
N
66
Capital Improvements2019
67
DAA
4,44
7,24
6$
DFC
-$
PL
GC
668,
500
$
To
tal C
apita
l5,
115,
746
$
DAA
787,
467
$
DF
C-
$
PLG
C-
$
Tota
l Maj
or M
aint
enan
ce78
7,46
7$
NEW
FU
NDS
REQ
UES
TED
FOR
CAPI
TAL
& M
AJO
R M
AIN
TEN
ANCE
5,90
3,21
3$
Capi
tal F
unds
Car
ried
Ove
r fro
m P
rior Y
ear
2,06
2,60
0$
Gra
nt F
undi
ng50
5,08
1$
TOTA
L CA
PITA
L &
MAJ
OR
MAI
NTE
NAN
CE P
LAN
8,47
0,89
4$
Capi
tal P
roje
cts &
Ass
ets
New
$Ca
rryo
ver $
Gra
nt $
Tota
l $
DAA
Build
ing
U.S
. Cus
tom
s & B
orde
r Pro
tect
ion
Faci
lity
-
1,
997,
600
-
1,
997,
600
DA
AFi
eld
Fill
and
Gra
de P
ond
at D
BC1,
246,
442
-
-
1,24
6,44
2
DAA
Equi
pmen
tHi
gh-s
peed
Run
way
Plo
w/B
room
Com
bo U
nit
670,
000
-
-
67
0,00
0
DA
AFi
eld
Runw
ay 1
0/28
Avi
gatio
n Ea
sem
ent A
cqui
sitio
n62
8,07
9
-
-
628,
079
DAA
Build
ing
3rd
Floo
r Boa
rd R
oom
and
Offi
ces R
enov
atio
n52
0,00
0
65,0
00
-
585,
000
DAA
Fiel
dFa
rm T
ile D
rain
age
Repa
irs
205,
000
-
-
20
5,00
0
DA
AFi
eld
Prop
erty
Acq
uisi
tion
Parc
el 1
- N
orth
of N
orth
Ave
nue
/ Ea
st o
f Pow
i38
8,80
9
-
-
388,
809
DAA
Equi
pmen
tRe
plac
e Ac
cess
Con
trol
Sys
tem
Har
dwar
e an
d So
ftw
are
167,
500
-
-
16
7,50
0
DA
AFi
eld
Cons
truc
t Nor
th P
erim
eter
Roa
d Ex
tens
ion
(AIP
Pro
ject
)27
,298
-
209,
066
23
6,36
4
DA
AFi
eld
Echo
T-H
anga
r Pav
emen
t Reh
ab P
hase
II (A
IP P
roje
ct)
9,28
8
-
176,
479
18
5,76
7
DA
AFi
eld
Echo
T-H
anga
r Pav
emen
t Reh
ab P
hase
III (
AIP
Proj
ect)
6,29
2
-
119,
536
12
5,82
8
Capi
tal S
umm
ary
Maj
or M
aint
enan
ce S
umm
ary
DU
PAG
E AI
RPO
RT A
UTH
ORI
TY20
19 C
APIT
AL &
MAJ
OR
MAI
NTE
NAN
CE P
LAN
68
Capi
tal P
roje
cts &
Ass
ets (
cont
'd.)
New
$Ca
rryo
ver $
Gra
nt $
Tota
l $DA
AFi
eld
Mill
and
Ove
rlay
Tow
er R
oad
70,3
38
-
-
70,3
38
DA
ABu
ildin
gRe
plac
e (3
) gat
e op
erat
ors
60,0
00
-
-
60,0
00
DA
AEq
uipm
ent
Ram
p Pl
ow fo
r Mow
ing
Trac
tor
50,0
00
-
-
50,0
00
DA
ABu
ildin
gVa
ult I
mpr
ovem
ents
46,5
00
-
-
46,5
00
DA
AEq
uipm
ent
Repl
acem
ent S
UV
for a
dmin
istr
atio
n45
,000
-
-
45
,000
DAA
Equi
pmen
tTa
nk fo
r Typ
e 1
Gly
col a
t New
Tra
nsie
nt H
anga
r40
,000
-
-
40
,000
DAA
Fiel
dCo
nsta
nt C
urre
nt R
egul
ator
s (3)
36,0
00
-
-
36,0
00
DA
AEq
uipm
ent
Repl
acem
ent o
f Vid
eo S
urve
illan
ce E
quip
men
t27
,500
-
-
27
,500
DAA
Equi
pmen
tRe
plac
e AL
CMS
Com
pute
rs a
t Mai
nten
ance
& A
TCT
20,0
00
-
-
20,0
00
DA
AEq
uipm
ent
Repl
acem
ent o
f Com
pute
r Wor
ksta
tions
and
Prin
ters
20,0
00
-
-
20,0
00
DA
AEq
uipm
ent
Inst
all W
irele
ss M
esh
Com
mun
icat
ion
Tow
ers
18,4
50
-
-
18,4
50
DA
AEq
uipm
ent
Util
ity T
ract
or a
nd A
ttac
hmen
ts16
,000
-
-
16
,000
DAA
Equi
pmen
t3r
d Fl
oor B
oard
room
A/V
Equ
ipm
ent
15,0
00
-
-
15,0
00
DA
AEq
uipm
ent
Torn
ado
War
ning
Sire
n13
,750
-
-
13
,750
PLG
CBu
ildin
gPr
airie
Lan
ding
Bar
, Ent
ranc
e &
Hal
fway
Hou
se R
enov
atio
n46
4,00
0
-
-
464,
000
PLG
CFi
eld
PLG
C Ro
ugh
Mow
ers
125,
000
-
-
12
5,00
0
PL
GC
Fiel
dPL
GC
Side
-Mou
nt F
lail
Mow
er25
,000
-
-
25
,000
PLG
CFi
eld
PLG
C Fa
irway
Rol
ler
20,0
00
-
-
20,0
00
PL
GC
Fiel
dPL
GC
Beve
rage
Car
t18
,000
-
-
18
,000
PLG
CFi
eld
PLG
C Co
urse
and
Tee
Yar
dage
Mar
kers
16,5
00
-
-
16,5
00
DAA
Cont
inge
ncy
Cont
inge
ncy
100,
000
-
-
10
0,00
0
Tota
l Cap
ital
5,11
5,74
6
2,06
2,60
0
50
5,08
1
7,
683,
427
69
Maj
or M
aint
enan
ce P
roje
cts
New
$Ca
rryo
ver $
Gra
nt $
Tota
l $
DAA
Fiel
dM
aste
r Pla
n U
pdat
e Ph
ase
III15
0,00
0
-
-
150,
000
DAA
Build
ing
Repl
ace
roof
and
insu
latio
n on
low
er se
ctio
n of
E1
105,
570
-
-
10
5,57
0
DA
ABu
ildin
g20
Yea
r Fac
ilitie
s Mai
nten
ance
Mas
ter P
lan
75,0
00
-
-
75,0
00
DA
ABu
ildin
gU
pdat
e al
l VAV
box
es o
n se
cond
floo
r of f
light
cen
ter
78,1
20
-
-
78,1
20
DA
ABu
ildin
gRe
furb
ish
Hang
ar F
loor
s78
,000
-
-
78
,000
DAA
Build
ing
Pain
t/Ca
ulk
S. H
ight
ail H
anga
r38
,500
-
-
38
,500
DAA
Fiel
dAi
rfie
ld P
avem
ent M
arki
ng47
,682
-
-
47
,682
DAA
Build
ing
Repl
ace
louv
ers a
nd o
ther
com
pone
nts o
n ai
rhan
dler
s50
,625
-
-
50
,625
DAA
Build
ing
Mis
c. H
VAC
Repl
acem
ents
45,9
00
-
-
45,9
00
DA
AFi
eld
Repa
ir dr
aina
ge in
airf
ield
29,0
00
-
-
29,0
00
DA
ABu
ildin
gU
pdat
e fir
e al
arm
syst
ems
29,0
00
-
-
29,0
00
DA
ABu
ildin
gU
pdat
e HV
AC c
ontr
ols i
n AT
CT20
,880
-
-
20
,880
DAA
Build
ing
Mis
c. F
light
cen
ter r
enov
atio
ns18
,190
-
-
18
,190
DAA
Build
ing
Repl
ace
Roll
up d
oor i
n fli
ght c
ente
r gar
age
15,0
00
-
-
15,0
00
DA
AFi
eld
Repl
ace
sign
age
on p
erim
eter
fenc
e6,
000
-
-
6,00
0
Tota
l Maj
or M
aint
enan
ce78
7,46
7
-
-
787,
467
Tota
l Cap
ital &
Maj
or M
aint
enan
ce5,
903,
213
2,
062,
600
505,
081
8,47
0,89
4
70
2019 Capital Program
DUPAGE AIRPORT AUTHORITY U.S. Customs & Border Protection Facility $1,997,600 This project renovates space on the 1st floor of the Flight Center for U.S. CBP. Fill and Grade Pond at DBC $1,249,442 Fill and grade pond at DuPage Business Center off Innovation Drive. High-speed Runway Plow/Broom Combo Unit $670,000 Replace 1999 Oshkosh runway broom with plow/broom combo unit. Runway 10/28 Avigation Easement Acquisition $628,079 Acquire ALP defined RPZ and Approach/Transitional Zone Easements. 3rd Floor Board Room and Offices Renovation $585,000 Construct 3rd-floor boardroom, demo and office renovations. Property Acquisition Parcel 1 - North of North Avenue / East of Powis $388,809 Acquire "St. Charles Scrap" parcel north of Route 64, west of Powis (3N780 Powis Road; 1.05 acres). Construct North Perimeter Road Extension (AIP Project) $236,364 Construct N. Perimeter Road Extension. Programmed AIP Project. Farm Tile Drainage Repairs $205,000 Drainage repairs located North of North Avenue. Echo T-Hangar Pavement Rehab Phase II (AIP Project) $185,767 Echo T-Hangar Pavement Rehab Phase II. Programmed AIP Project. Replace Access Control System Hardware and Software $167,500 Replace all access control readers and software. Echo T-Hangar Pavement Rehab Phase III (AIP Project) $125,828 Echo T-Hangar Pavement Rehab Phase III (AIP Project) Mill and Overlay Tower Road $70,338 Mill and Overlay Tower Road. Kautz Road to Hangar E10. Replace (3) gate operators $60,000 Replace (3) gate operators.
71
Ramp Plow for Mowing Tractor $50,000 Plow for mowing tractor to utilize equipment for summer and winter season.
Vault Improvements $46,500 Maintenance Building Vault Improvements.
Replacement SUV for administration $45,000 Replace 2009 Ford Escape used by admin.
Tank for Type 1 Glycol at New Transient Hangar $40,000 Above ground tank and pumping system.
Constant Current Regulators (3) $36,000 Replace (3) airfield lighting regulators. Current regulators are in excess of 25 years old. Replacement of Video Surveillance Equipment $27,500 Replacement of video surveillance 2 PTZ, 4 Network Cameras and related communication equipment. Replace ALCMS Computers at Maintenance & ATCT $20,000 Replace airfield lighting control system computers at Maintenance & ATCT. Replacement of Computer Workstations and Printers $20,000 Replacement of computer workstations and printers. Install Wireless Mesh Communication Towers $18,450 Install ten (10) Rohn Towers and foundations. Utility Tractor and Attachments $16,000 Replace 1993 utility tractor used at Flight Center. 3rd-floor Boardroom A/V Equipment $15,000 LED displays, audio & communication equipment for the new 3rd-floor boardroom. Tornado Warning Siren $13,750 50% cost sharing with City of West Chicago for Tornado Siren.
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PRAIRIE LANDING GOLF CLUB Prairie Landing Grill Room/Bar $464,000 Expanding PLGC grill room, building new bar, and outside deck seating. PLGC Rough Mowers $125,000 Two (2) new rough mowers to replace units that were purchased in 2007-2008. PLGC Side-Mount Flail Mower $25,000 Side-mount flail mower for new tractor, which already has a center flail unit. The new unit will provide additional cutting capacity and more stability. PLGC Fairway Roller $20,000 Dedicated roller for fairways to reduce mowing hours, smooth playing surfaces, reduce thatch, and remove dew quickly thereby reducing disease pressure and occurrence. PLGC Beverage Cart $18,000 New beverage cart to replace one of two existing, which are in their sixth season of use. PLGC Course and Tee Yardage Markers $16,500 The “Kirby”-branded fairway yardage markers will replace the current yardage markers, which were installed in 1995 and are no longer usable or maintainable.
Contingency Funds Contingency Reserve – All Operations $100,000 Funding for any unplanned Capital or Major Maintenance projects (e.g. emergency repairs, replacements, or major unforeseen capital projects) will be pulled from contingency funds. Contingency funds will be replenished throughout the year with unused plan dollars from 2019 projects that are completed under budget.
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Major Maintenance2019
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2019 Major Maintenance Program
DuPage Airport Authority Master Plan Update Phase III $150,000 Phase 3 of ongoing projects to update the Authority’s long-term Master Plan for future airport improvements. Replace roof and insulation on lower section of E1 $105,570 Remove old membrane and steel roof. Remove 2 layers of roof insulation. Replace with metal roof and insulate with closed cell foam. Upper roof was done two years ago. Update all VAV boxes on second floor of flight center $78,120 Update VAVs with new controls, fan motors, and wireless thermostats on 2nd floor and lower level. Refurbish Hangar Floors $78,000 This project is to refurbish existing hangar flooring in multiple locations based upon tenancy and obsolescence. 20-year Facilities Maintenance Master Plan $75,000 Update the Authority’s long-term maintenance master plan. Replace Louvers and Other Components on Air Handlers $50,625 Replace louvers, actuators, and fan bearings and repair insulation in air handlers. Airfield Pavement Marking $47,682 Airfield pavement marking for 2019. Part of three-year pavement marking contract. Misc. HVAC Replacements $45,900 Replace (2) RTUs at Treehouse office, additional radiant heat for fire station, unit heater for Pilot Shop hangar, and (1) RTU at old admin. building. Paint/Caulk S. Hightail Hangar $38,500 Paint and caulk S. Hightail Hangar. Two coats of concrete stain, caulking and cleaning. Repair drainage in airfield $29,000 Repair several areas where drainage has failed or is damaged.
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Update Fire Alarm Systems $29,000 Replace old systems with new addressable systems. Update HVAC controls in ATCT $20,880 Replace old controllers with new style. Old controllers no longer supported. Miscellaneous Flight Center renovations $18,190 Flooring in old kitchen, remove cabinets in old kitchen, and carpet in DEA. Replace Roll-up Door in Flight Center Garage $15,000 Replace Roll up door in Flight Center garage Replace Signage on Perimeter Fence $6,000 Old signs are faded and hard to read.
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West Chicago, IL
Fiscal Year 2019Budget & Appropriations Ordinance
For the period January 1, 2019 - December 31, 2019DuPage Airport Authority
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WHEREAS, The Board of Commissioners of the DuPage Airport Authority, an Illinois Special District, has adopted a fiscal year beginning January 1, 2019 and ending December 31, 2019, and has estimated the sums of moneynecessary to pay the costs of operating the DuPage Airport Authority and all other expenses and liabilities of the Authority for Fiscal Year 2019.
NOW, THEREFORE, BE IT ORDAINED by the Board of Commissioners of the DuPage Airport Authority, anIllinois Special District, as follows:
SECTION 1: For the fiscal year beginning January 1, 2019 and ending December 31, 2019 the following sums ofmoney below are hereby budgeted and appropriated for the corporate purposes of the Corporate Fund of the DuPageAirport Authority:
Estimated Beginning Cash Balance 23,550,861$
OPERATING REVENUESAirport Operations 3,545,412$ Flight Center Fuel Operations 12,090,912$ Prairie Landing Golf Course 2,558,585$
TOTAL OPERATING REVENUES 18,194,909$
OPERATING EXPENSESAirport Operations 6,847,827$ Flight Center Fuel Operations 8,949,872$ Prairie Landing Golf Course 2,246,658$
TOTAL OPERATING EXPENSES 18,044,357$
NON OPERATING - REVENUE / DEBT SERVICE / CAPITAL / TAXES
REVENUESMiscellaneous Taxes 60,000$ Property Taxes/Abatement 5,538,000$ Federal & State Grants 505,080$ Interest Income 125,004$ Unrealized Gain/Loss from Investments -$ Gain of Sale from Fixed Assets 30,000$
TOTAL NON-OPERATING REVENUES 6,258,084$
EXPENSESProperty Tax (DAA) 214,020$ Property Tax (PLGC) 249,204$
TOTAL NON-OPERATING EXPENSES 463,224$
CAPITAL DEVELOPMENT PROGRAMAVIATION PROGRAMS / EQUIPMENT 7,014,925$ GOLF COURSE PROGRAMS / EQUIPMENT 668,500$ MAJOR MAINTENANCE OF CAPITAL ASSETS 787,466$
TOTAL CAPITAL DEVELOPMENT PROGRAM 8,470,891$
TOTAL REVENUES 24,452,993$ TOTAL EXPENDITURES 26,978,472$
CASH BALANCE - ENDING 21,025,382$
ORDINANCE 2019-331
BUDGET & APPROPRIATIONS ORDINANCEfor the DUPAGE AIRPORT AUTHORITY
for the FISCAL YEAR BEGINNINGJANUARY 1, 2019 AND ENDING DECEMBER 31, 2019
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SECTION 2: That the following budget and appropriations, containing an estimate of the receipts andexpenditures for FISCAL YEAR 2019, be and are hereby adopted as the budget and appropriations of theCorporate Fund of the DuPage Airport Authority for said fiscal year:
AIRPORT ADMINISTRATION / OPERATIONS
REVENUESHANGAR RENTALS 2,485,596$ COLLECTION, SERVICE, TOWING FEES 804$ COMMISSIONS 32,244$ CUSTOMS FEES 110,004$ RAMP, TIE DOWN, OVERNIGHT FEES 143,748$ NON AIRFIELD, RENT/LEASE REVENUE 753,012$ MISCELLANEOUS 20,004$
TOTAL REVENUES 3,545,412$
CASH ON HAND - BEGINNING 6,923,969$
TOTAL FUNDS AVAILABLE 10,469,381$
EXPENDITURESSALARIES
STAFF & COMMISSIONERS 2,414,987$ SALARIES TOTAL 2,414,987$
BENEFITSFICA 176,977$ UNEMPLOYMENT INSURANCE 24,593$ GROUP INSURANCE 409,366$ UNIFORMS 11,928$ IMRF 160,192$
BENEFITS TOTAL 783,056$
GENERAL & ADMINISTRATIVEEDUCATION / TRAINING / TRAVEL 16,453$ DUES & SUBSCRIPTIONS 14,472$ COMPUTER AND SOFTWARE 44,514$ COMMUNICATIONS 35,304$ GENERAL OFFICE 6,504$ MISCELLANEOUS 3,502$
GEN. & ADMIN. TOTAL 120,749$
OUTSIDE SERVICESCONSULTING SERVICES 188,448$ ACCOUNTING / AUDIT 34,000$ CUSTOMS/CONTROL TOWER 749,258$ MISC OUTSIDE SERVICES 337,308$ LEGAL 210,000$ SNOW REMOVAL/ICE CONTROL 66,144$ ARFF 489,636$
OUTSIDE TOTAL 2,074,794$
MAINTENANCEEQUIPMENT LEASE / MAINT. CONTRACTS 172,176$ SUPPLIES/HANDTOOLS & SMALL EQUIPMENT 57,693$ FUEL/OIL VEHICLES & EQUIPMENT 65,004$ FIELD MAINTENANCE 140,004$ BUILDING MAINTENANCE 176,544$ MACHINE & EQUIPMENT 50,004$
MAINTENANCE TOTAL 661,425$
INSURANCE 241,308$ INSURANCE TOTAL 241,308$
MARKETING / PUBLIC RELATIONS 92,508$ MARKETING / PUBLIC RELATIONS TOTAL 92,508$
UTILITIESGARBAGE REMOVAL / JANITORIAL 14,592$ GAS HEAT 147,000$ ELECTRIC 273,000$ WATER/SEWER 24,408$
TOTAL UTILITIES 459,000$
TOTAL EXPENDITURES:AUTHORITY ADMINISTRATION & OPERATIONS 6,847,827$
CASH ON HAND ENDING 3,621,554$
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DUPAGE FLIGHT CENTER FUEL OPERATIONS
REVENUESFUEL & OIL SALES 11,692,500$ SERVICES & CATERING 391,008$ MISCELLANEOUS INCOME 7,404$
TOTAL REVENUES 12,090,912$
CASH ON HAND - BEGINNING 17,709,176$
TOTAL FUNDS AVAILABLE 29,800,088$
EXPENDITURESSALARIES
STAFF 1,070,721$ SALARIES TOTAL 1,070,721$
BENEFITSFICA 81,910$ UNEMPLOYMENT INSURANCE 18,261$ GROUP INSURANCE 234,423$ UNIFORMS 11,600$ IMRF 73,773$
BENEFITS TOTAL 419,967$
COST OF SALESCOST OF SALES - FUEL/OIL 6,707,088$ COST OF SALES - DE-ICE 25,000$ COST OF SALES - CATERING 82,500$
COST OF SALES TOTAL 6,814,588$
GENERAL & ADMINISTRATIVEBUILDING RENT 48,000$ EDUCATION / TRAINING / TRAVEL 16,740$ DUES & SUBSCRIPTIONS 4,000$ MISC OFFICE EXPENSE 18,672$ SOFTWARE 18,938$ COMMUNICATIONS 8,508$ CREDIT CARD EXPENSE 146,100$ MARKETING 42,850$
GEN. & ADMIN. TOTAL 303,808$
OUTSIDE SERVICESCONSULTING SERVICES/LEGAL 31,080$
OUTSIDE SERVICES TOTAL 31,080$
MAINTENANCE / OPERATIONSEQUIPMENT LEASE / MAINT. CONTRACTS 138,420$ SUPPLIES 26,076$ FUEL / OIL VEHICLES 11,004$ MAINTENANCE EXPENSE 36,000$
MAINTENANCE TOTAL 211,500$
INSURANCE 95,004$ INSURANCE TOTAL 95,004$
UTILITIESELECTRIC 3,204$
UTILITIES TOTAL 3,204$
TOTAL EXPENDITURES:FLIGHT CENTER FUEL OPERATIONS 8,949,872$
CASH ON HAND ENDING 20,850,216$
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PRAIRIE LANDING GOLF COURSE
REVENUESGOLF OPERATIONS
GREENS FEES/CART RENTAL 1,187,500$ ASSOCIATION MEMBERSHIPS 160,000$ RENTALS 5,000$ PRACTICE CENTER 135,000$ PRO SHOP SALES 116,500$
TOTAL GOLF OPERATIONS 1,604,000$
FOOD & BEVERAGECLUBHOUSE 280,000$ KITTY HAWK - DELI 26,000$ BANQUET 645,085$
TOTAL FOOD & BEVERAGE 951,085$
MISCELLANEOUS INCOME 3,500$ TOTAL MISCELLANEOUS INCOME 3,500$ TOTAL REVENUES 2,558,585$
CASH ON HAND - BEGINNING (1,082,284)$
TOTAL FUNDS AVAILABLE 1,476,301$
EXPENDITURESSALARIES
STAFF 1,084,675$ SALARIES TOTAL 1,084,675$
BENEFITSFICA 82,971$ UNEMPLOYMENT INSURANCE 42,368$ GROUP INSURANCE 139,703$ UNIFORMS 7,500$ IMRF 55,511$
BENEFITS TOTAL 328,053$
COST OF SALESCOST OF SALES - GOLF 81,300$ COST OF SALES - GRILL,EVENT, BANQUETS 208,756$ COST OF SALES - KITTY HAWK 15,300$ CREDIT CARD FEES 47,111$
COST OF SALES TOTAL 352,467$
GENERAL & ADMINISTRATIVEEDUCATION / TRAINING / TRAVEL -$ DUES & SUBSCRIPTIONS 11,205$ COMPUTER AND SOFTWARE 5,800$ COMMUNICATIONS 18,000$ TRANSFER COSTS TO FLIGHT CENTER (68,782)$ MARKETING 41,000$
GEN. & ADMIN. TOTAL 7,223$
OUTSIDE SERVICESCONSULTING SERVICES / LEGAL 44,936$
OUTSIDE SERVICES TOTAL 44,936$
MAINTENANCE / OPERATIONSCOURSE MAINTENANCE 112,500$ SUPPLIES 85,000$ RENTAL EQUIPMENT 36,640$ FUEL / OIL VEHICLES 14,000$ BUILDING MAINTENANCE EXPENSE 44,234$
MAINTENANCE TOTAL 292,374$
INSURANCE 62,100$ INSURANCE TOTAL 62,100$
UTILITIESGARBAGE REMOVAL / JANITORIAL 4,080$ GAS HEAT 10,350$ ELECTRIC 50,900$ WATER/SEWER 9,500$
UTILITIES TOTAL 74,830$
TOTAL EXPENDITURES:PRAIRIE LANDING GOLF COURSE 2,246,658$
CASH ON HAND ENDING (770,357)$
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NON OPERATING - REVENUE / DEBT SERVICE / CAPITAL / TAXES
MISCELLANEOUS TAXES 60,000$ PROPERTY TAXES 5,538,000$ FEDERAL & STATE GRANTS 505,080$ INTEREST INCOME 125,004$ UNREALIZED GAIN/LOSS FROM INVESTMENTS -$ GAIN OF SALE FROM FIXED ASSETS 30,000$
TOTAL NON-OPERATING REVENUES 6,258,084$
CAPITAL DEVELOPMENT PROGRAM
AVIATION PROGRAMS / EQUIPMENT 7,014,925$ GOLF COURSE PROGRAMS / EQUIPMENT 668,500$ MAJOR MAINTENANCE OF CAPITAL ASSETS 787,466$
TOTAL CAPITAL DEVELOPMENT 8,470,891$
PROPERTY TAX
PROPERTY TAX (DAA) 214,020$ PROPERTY TAX (PLGC) 249,204$
TOTAL PROPERTY TAX 463,224$
TOTAL REVENUES 24,452,993$ TOTAL EXPENDITURES 26,978,472$
CASH ON HAND ENDING 21,025,382$
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Said appropriation items shall constitute the Budget for the Corporate Fund of the Authority for FISCAL YEAR 2019.
In support of said Budget and as part thereof, the following statement is made under Section 3 of "AN ACT providing for and regulating methods of adopting Budgets and making appropriations by certain tax levyingbodies of this State" approved July 12, 1937, as amended, (Ill. Rev. Stats. Ch. 85, par. 8035) and Section195-1/2 of the "Revenue Act of 1939, as amended (Ill. Rev. Stats. Ch. 120, par. 676A).
The amounts specified are the maximum estimated for probable expenditures orcommitments prior to December 31, 2019, and there is included in the appropriatedamounts, funds derived from other sources than local taxation, and which may be spent forthe benefit of the authority without actually being received and expended by it.
All unexpended balance of any item or items of any general appropriation made by this Ordinance may beexpended in making up any deficiency in any item or items in the same general appropriation made by thisOrdinance.
SECTION 3: This Ordinance shall be in full force and effect immediately upon its adoption and approval.
Passed and approved by the Board of Commissioners of the DuPage Airport Authority on January 17, 2019.
Record of Roll Call Vote:
Juan E. ChavezStephen L. DavisCharles E. DonnellyHerbert A. GetzGina R. LaMantiaMichael V. LedonneGregory J. PoschDonald C. SharpDaniel J. Wagner
Chairman
(seal)ATTEST:
Secretary
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