Ordinance 2025-04 – Minooka FPD
| ORDINANCE NO. 2025-04 | |||||
| AN ORDINANCE PROVIDING FOR THE BUDGET AND APPROPRIATION | |||||
| OF THE MINOOKA FIRE PROTECTION DISTRICT | |||||
| FOR THE FISCAL YEAR BEGINNING 1/01/26 AND ENDING 12/31/26 | |||||
| WHEREAS, the Board of Trustees of said MINOOKA FIRE PROTECTION DISTRICT have prepared or caused to be prepared in tentative form, a Budget and Annual Appropriation Ordinance, and the Secretary of this Board has made the same conveniently available for public inspection for at least thirty (30) days prior to the date hereof; and | |||||
| WHEREAS, a public hearing was held as to such Budget and Annual Appropriation Ordinance on November 13, 2025, and notice of said hearing was given by publication in a newspaper known as the Farmers Weekly, a newspaper published within the MINOOKA FIRE PROTECTION DISTRICT and having a general circulation in the MINOOKA FIRE PROTECTION DISTRICT, and all other legal requirements have been complied with. | |||||
| NOW, THEREFORE, BE IT ORDAINED BY THE BOARD OF TRUSTEES OF THE MINOOKA FIRE PROTECTION DISTRICT, in the Counties of Will, Grundy and Kendall and State of Illinois: | |||||
| SECTION 1: That the following budget containing an estimate of revenue and expenditures be and the same is hereby adopted as the budget of said MINOOKA FIRE PROTECTION DISTRICT for the fiscal year beginning January 1, 2026 and ending December 31, 2026 and shall be in full force and effect from and after this date: | |||||
| APPROPRIATION | |||||
| CORPORATE FUND | $ 4,121,243 | ||||
| AMBULANCE FUND | $ 6,412,343 | ||||
| TORT LIABILITY FUND | $ 598,203 | ||||
| AUDIT FUND | $ 13,200 | ||||
| PENSION FUND | $ 583,351 | ||||
| SOCIAL SECURITY FUND | $ 119,111 | ||||
| OPEB FUND | $ 55,000 | ||||
| IMRF FUND | $ 33,022 | ||||
| CAPITAL & DEBT SERVICE FUND | $ 6,600,275 | ||||
| GRAND TOTAL | $ 18,535,749 | ||||
| or as much thereof as may be authorized by law is hereby appropriated to defray the necessary expenses and liabilities of the Minooka Fire Protection District for the fiscal year of said District beginning January 1, 2026 and ending December 31, 2026, for the respective objects and purposes, as set forth namely: | |||||
| Part I | |||||
| CORPORATE FUND | |||||
| ESTIMATED RECEIPTS | |||||
| Beginning Balance – Cash on Hand | $ 2,758,174 | ||||
| Personal Property Replacement | $ 25,000 | ||||
| Property Tax | $ 2,512,500 | ||||
| TIF | $ 374,808 | ||||
| EDPA | $ 114,577 | ||||
| Public Education Income | $ 6,000 | ||||
| Grants | $ 30,000 | ||||
| Donations | $ 1,000 | ||||
| EMS Report | $ 200 | ||||
| EOC Reimbursements | $ 3,500 | ||||
| Impact Fees | $ 20,000 | ||||
| Interest Income | $ 590,000 | ||||
| Misc. Income | $ 15,000 | ||||
| Plan Review / Inspections | $ 4,000 | ||||
| Foreign Fire | $ 50,000 | ||||
| TOTAL ESTIMATED AMOUNT AVAILABLE | $ 6,504,759 | ||||
| Estimated Expenditures – Corporate Fund | |||||
| BUDGET | APPROPRIATION | ||||
| Salaries and Wages | $ 1,372,474 | $ 1,509,721 | |||
| Benefits | $ 545,152 | $ 599,667 | |||
| Office Expense | $ 16,500 | $ 18,150 | |||
| Contractual Expense | $ 156,080 | $ 171,688 | |||
| Fire Commission | $ 2,800 | $ 3,080 | |||
| Building | $ 45,200 | $ 49,720 | |||
| Utilities | $ 51,000 | $ 56,100 | |||
| Fire Operations | $ 247,708 | $ 272,479 | |||
| Special Operations | $ 27,200 | $ 29,920 | |||
| Education & Training | $ 59,500 | $ 65,450 | |||
| Fire & Health Education | $ 10,750 | $ 11,825 | |||
| Other | $ 72,600 | $ 79,860 | |||
| Foreign Fire | $ 50,000 | $ 55,000 | |||
| Bond Payments | $ 177,228 | $ 194,951 | |||
| Capital Expenditures | $ 10,000 | $ 11,000 | |||
| Transfer Out | $ 902,393 | $ 992,633 | |||
| TOTAL ESTIMATED CORPORATE FUND EXPENDITURES/APPROPRIATIONS: | $ 3,746,585 | $ 4,121,243 | |||
| The foregoing appropriations are appropriated from the above revenue sources including the general property tax for corporate purposes: | |||||
| Estimated Balance on Hand as of December 31, 2026: | $ 2,758,174 | ||||
| Part II | |||||
| AMBULANCE FUND | |||||
| ESTIMATED RECEIPTS | |||||
| Beginning Balance – Cash on Hand | $ 3,266,243 | ||||
| Property Tax | $ 3,372,506 | ||||
| Ambulance Fees | $ 1,400,000 | ||||
| GEMT Funding | $ 400,000 | ||||
| TIF | $ 503,101 | ||||
| EDPA | $ 153,796 | ||||
| TOTAL ESTIMATED AMOUNT AVAILABLE | $ 9,095,646 | ||||
| Estimated Expenditures – Ambulance Fund | |||||
| BUDGET | APPROPRIATION | ||||
| Salaries and Wages | $ 2,882,195 | $ 3,170,415 | |||
| Benefits | $ 639,571 | $ 703,528 | |||
| Office Expense | $ 24,750 | $ 27,225 | |||
| Contractual Expense | $ 166,620 | $ 183,282 | |||
| Fire Commission | $ 4,200 | $ 4,620 | |||
| Building | $ 67,800 | $ 74,580 | |||
| Utilities | $ 51,000 | $ 56,100 | |||
| Fire Operations | $ 245,362 | $ 269,898 | |||
| Education & Training | $ 59,355 | $ 65,291 | |||
| Fire & Health Education | $ 13,450 | $ 14,795 | |||
| Other | $ 283,400 | $ 311,740 | |||
| Bond Payments | $ 177,228 | $ 194,951 | |||
| Capital Expenditures | $ 10,000 | $ 11,000 | |||
| Transfer Out | $ 1,204,472 | $ 1,324,919 | |||
| TOTAL ESTIMATED AMBULANCE FUND EXPENDITURES/APPROPRIATIONS | $ 5,829,403 | $ 6,412,343 | |||
| The foregoing appropriations are appropriated from above revenue sources including the general property tax for ambulance purposes. | |||||
| Estimated Balance on Hand as of December 31, 2026: | $ 3,266,243 | ||||
| Part III | |||||
| PENSION FUND | |||||
| ESTIMATED RECEIPTS | |||||
| Beginning Balance – Cash on hand | $ 25 | ||||
| Property Tax | $ 465,000 | ||||
| TIF | $ 69,367 | ||||
| EDPA | $ 21,205 | ||||
| TOTAL ESTIMATED AMOUNT AVAILABLE | $ 555,598 | ||||
| Estimated Expenditures – Pension Fund | |||||
| BUDGET | APPROPRIATION | ||||
| Downstate Firefighter’s Pension | $ 555,573 | $ 583,351 | |||
| TOTAL ESTIMATED PENSION FUND EXPENDITURES/APPROPRIATION | $ 555,573 | $ 583,351 | |||
| The foregoing appropriations from above revenue sources including the general property tax for pension purposes. | |||||
| Estimated Balance on Hand as of December 31, 2026: | $ 25 | ||||
| Part IV | |||||
| TORT/LIABILITY FUND | |||||
| ESTIMATED RECEIPTS | |||||
| Beginning Balance – Cash on hand | $ 351,719 | ||||
| Property Taxes | $ 375,000 | ||||
| TIF | $ 55,941 | ||||
| EDPA | $ 17,101 | ||||
| TOTAL ESTIMATED AMOUNT AVAILABLE: | $ 799,762 | ||||
| Estimated Expenditures – Tort/Liability Fund | |||||
| BUDGET | APPROPRIATION | ||||
| Salaries and Wages | $ 370,244 | $ 407,268 | |||
| Benefits | $ 112,477 | $ 123,724 | |||
| Fire Operations | $ 36,100 | $ 39,710 | |||
| Other | $ 25,000 | $ 27,500 | |||
| TOTAL ESTIMATED TORT/LIABILITY FUND EXPENDITURES/APPROPRIATIONS | $ 543,821 | $ 598,203 | |||
| The foregoing appropriations are appropriated from above revenue sources including the general property tax for tort/liability purposes. | |||||
| Estimated Balance on Hand as of December 31, 2026: | $ 255,941 | ||||
| Part V | |||||
| SOCIAL SECURITY FUND | |||||
| ESTIMATED RECEIPTS | |||||
| Beginning Balance – Cash on hand | $ 45,609 | ||||
| Property Taxes | $ 85,000 | ||||
| TIF | $ 12,680 | ||||
| EDPA | $ 3,876 | ||||
| TOTAL ESTIMATED AMOUNT AVAILABLE | $ 147,165 | ||||
| EXPENSES | |||||
| BUDGET | APPROPRIATION | ||||
| FICA & Medicare | $ 108,283 | $ 119,111 | |||
| TOTAL ESTIMATED SOCIAL SECURITY FUND EXPENDITURES/APPROPRIATIONS | $ 108,283 | $ 119,111 | |||
| The foregoing appropriations are appropriated from above revenue sources including the general property tax for social security/medicare purposes | |||||
| Estimated Balance on Hand as of December 31, 2026: | $ 38,882 | ||||
| Part VI | |||||
| AUDIT FUND | |||||
| ESTIMATED RECEIPTS | |||||
| Beginning Balance – Cash on hand | $ 17,817 | ||||
| Property Taxes | $ 9,000 | ||||
| TIF | $ 1,343 | ||||
| EDPA | $ 410 | ||||
| TOTAL ESTIMATED AMOUNT AVAILABLE | $ 28,570 | ||||
| EXPENSES | |||||
| BUDGET | APPROPRIATION | ||||
| Annual Audit | $ 12,000 | $ 13,200 | |||
| TOTAL ESTIMATED AUDIT FUND EXPENDITURES/APPROPRIATIONS | $ 12,000 | $ 13,200 | |||
| The foregoing appropriations are appropriated from above revenue sources including the general property tax for audit purposes. | |||||
| Estimated Balance on Hand as of December 31, 2026: | $ 16,570 | ||||
| Part VII | |||||
| IMRF FUND | |||||
| ESTIMATED RECEIPTS | |||||
| Beginning Balance – Cash on hand | $ (2,511) | ||||
| Property Taxes | $ 30,000 | ||||
| TIF | $ 4,475 | ||||
| EDPA | $ 1,368 | ||||
| TOTAL ESTIMATED AMOUNT AVAILABLE | $ 33,332 | ||||
| EXPENSES | |||||
| BUDGET | APPROPRIATION | ||||
| IMRF Expense | $ 30,020 | $ 33,022 | |||
| TOTAL ESTIMATED IMRF FUND EXPENDITURES/APPROPRIATIONS | $ 30,020 | $ 33,022 | |||
| The foregoing appropriations are appropriated from above revenue sources including grants for IMRF purposes. | |||||
| Estimated Balance on Hand as of December 31, 2026: | $ 3,312 | ||||
| Part VIII | |||||
| OPEB FUND | |||||
| ESTIMATED RECEIPTS | |||||
| Beginning Balance – Cash on hand | $ 42,000 | ||||
| Transfer In | $ 350,000 | ||||
| TOTAL ESTIMATED AMOUNT AVAILABLE | $ 392,000 | ||||
| EXPENSES | |||||
| BUDGET | APPROPRIATION | ||||
| Sick Time Buyback | $ 50,000 | $ 55,000 | |||
| TOTAL CAPITAL & DEBT SERVICE | $ 50,000 | $ 55,000 | |||
| TOTAL ESTIMATED CAPITAL & DEBT SERVICE FUND EXPENDITURES/APPROPRIATIONS | $ 50,000 | $ 55,000 | |||
| The foregoing appropriations are appropriated from above revenue sources for OPEB purposes. | |||||
| Estimated Balance on Hand as of December 31, 2026: | $ 342,000 | ||||
| Part IX | |||||
| CAPITAL & DEBT SERVICE FUND | |||||
| ESTIMATED RECEIPTS | |||||
| Beginning Balance – Cash on hand | $ 8,195,281 | ||||
| Loan Proceeds | $ 1,100,000 | ||||
| Transfer In | $ 1,745,429 | ||||
| TOTAL ESTIMATED AMOUNT AVAILABLE | $ 11,040,710 | ||||
| EXPENSES | |||||
| Capital & Debt Service | BUDGET | APPROPRIATION | |||
| Equipment | $ 95,250 | $ 104,775 | |||
| Vehicles | $ 1,885,000 | $ 2,073,500 | |||
| Building Improvements/Land Purchase | $ 4,020,000 | $ 4,422,000 | |||
| TOTAL CAPITAL & DEBT SERVICE | $ 6,000,250 | $ 6,600,275 | |||
| TOTAL ESTIMATED CAPITAL & DEBT SERVICE FUND EXPENDITURES/APPROPRIATIONS | $ 6,000,250 | $ 6,600,275 | |||
| The foregoing appropriations are appropriated from above revenue sources for capital purposes. | |||||
| Estimated Balance on Hand as of December 31, 2026: | $ 5,040,460 | ||||
| RE-CAP OF ESTIMATED BUDGET & APPROPRIATIONS | |||||
| for the 2026 calendar year | |||||
| Budgeted | Appropriated | ||||
| CORPORATE FUND | $ 3,746,585 | $ 4,121,243 | |||
| AMBULANCE FUND | $ 5,829,403 | $ 6,412,343 | |||
| PENSION FUND | $ 555,573 | $ 583,351 | |||
| TORT FUND | $ 543,821 | $ 598,203 | |||
| SOCIAL SECURITY FUND | $ 108,283 | $ 119,111 | |||
| AUDIT FUND | $ 12,000 | $ 13,200 | |||
| IMRF FUND | $ 30,020 | $ 33,022 | |||
| OPEB FUND | $ 50,000 | $ 55,000 | |||
| CAPITAL & DEBT SERVICE FUND | $ 6,000,250 | $ 6,600,275 | |||
| Grand Total | $ 16,875,934 | $ 18,535,749 | |||
| Section 2: All unexpended balance of any item or items of any general appropriation made by this Ordinance may be expended in making up any deficiency in any item or items in the same general appropriation made by this Ordinance | |||||
| Section 3: If any item or any portion thereof of this Ordinance shall for any reason be held invalid, such decision shall not affect the validity of the remaining portions of this Ordinance | |||||
| Section 4: This Ordinance shall be in full force and effect from and after passage, approval, and publication as provided by law | |||||
| PASSED in lawful session of the Board of Trustees of said MINOOKA FIRE PROTECTION DISTRICT, on November 13, 2025 | |||||
| President | |||||
| MINOOKA FIRE PROTECTION DISTRICT | |||||
| ATTEST: | |||||
| Secretary | |||||
| MINOOKA FIRE PROTECTION DISTRICT | |||||
|
| |||||
Published 11/27/2025
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Minooka FPD FY2026 Ordinance (spreadsheet is here)