OFFICIAL PROCEEDINGS OF A REGULAR MEETING OF THE …

Minutes: Regular Park Board Meeting June 26, 2019

OFFICIAL PROCEEDINGS OF A REGULAR MEETING OF THE BOARD OF TRUSTEES OF THE PLEASURE DRIVEWAY AND PARK DISTRICT OF PEORIA, ILLINOIS, HELD AT 6:00 P.M., JUNE 26, 2019 AT THE NOBLE CENTER FOR PARK DISTRICT ADMINISTRATION, 1125 WEST LAKE AVENUE, PEORIA, ILLINOIS. TRUSTEES PRESENT: Trustees Cassidy, Harant, Petty, Ryan, Vice President Snowden,

and President Johnson. TRUSTEES ABSENT: None. STAFF PRESENT: Executive Director Emily Cahill, Deputy Director Brent Wheeler,

Attorney Bill Streeter, Attorney Kevin Day, Chief Sylvester Bush, Karrie Ross, Shalesse Pie, Mike Friberg, Mike Miller, Matt Freeman, Scott Loftus, Nick Conrad Willie Howe, Greg Walker, JD Russell, Meg Boyich, Kadar Heffner, Trish Blattenberger, and Board Secretary Carley Allensworth.

OTHERS PRESENT: Adam Pulley and Lindsey Samp of CliftonLarsonAllen; Abraham

Ghantous of Body Fitness. PRESS PRESENT: None. 1) CALL TO ORDER

President Johnson presided and called the meeting to order at 6:05 p.m. 2) ROLL CALL 3) MOMENT OF SILENCE AND PLEDGE OF ALLEGIANCE

All stood for a moment of silence and then recited the Pledge of Allegiance. 4) MINUTES:

4.A Approval of Park Board Minutes of June 12, 2019

Joyce Harant MOVED TO approve Park Board minutes of June 12, 2019. Motion seconded by Nancy Snowden and carried on a unanimous voice vote. (Results: 6 Ayes; 0 Nays)

5) STAFF REPORTS:


5.A Executive Director Weekly Updates of June 11 & 18, 2019

Executive Director Cahill presented the Executive Director’s Weekly Updates of June 11 & 18, 2019.

5.B Parks Division Monthly Report

Superintendent Matt Freeman presented the May 2019 parks division monthly report.

5.C Peoria PlayHouse Children's Museum Update

Rebecca Herz presented the Board with an update on Peoria PlayHouse Children’s Museum operations. (See attached presentation.) Trustees thanked Ms. Herz and her staff for the hard work they put in for the 125th anniversary party.

6) COMMITTEE REPORTS:

6.A Finance Committee: Approval of Accounts Payable and Payroll VICE PRESIDENT SNOWDEN REPORTED THE FINANCE COMMITTEE HAD EXAMINED THE BILLS AND MOVED THAT THE PRESIDENT AND SECRETARY BE AUTHORIZED TO ISSUE ORDERS ON THE TREASURER FOR THE SEVERAL AMOUNTS:

Peoria Park District Thursday, June 20, 2019 GENERAL 390,375.50 RECREATION 336,039.68 AUDIT 6,000.00 LIABILITY 1,227.40 MUSEUM 7,847.86 POLICE 16,335.88 BONDED PROJECTS 98,676.42 PAVING & LIGHTING 3,162.30 RIVERFRONT EVENTS 206,495.88 GOLF 54,680.44 HISRA 81,997.84 RIVERPLEX 44,171.38


TOTAL PAYABLES $1,247,010.58 PAYROLL #11 $482,316.90 PAYROLL #12 $550,687.56

Nancy Snowden MOVED TO approve the accounts payable and payroll. Motion seconded by Jacqueline Petty and carried on unanimous voice vote. (Results: 6 Ayes; 0 Nays)

7) NEW BUSINESS:

7.A Presentation and Receive and File of 2018 Audit

Adam Pulley of CliftonLarsonAllen presented the 2018 Audit Report. (See attached presentation.) The 2018 Audit Report was received and filed by the Board of Trustees.

7.B Approval of Lease Agreement with Body Fitness

Nancy Snowden MOVED TO approve the lease agreement with Body Fitness. Motion seconded by Joyce Harant and carried on a unanimous voice vote. (Results: 6 Ayes; 0 Nays)

8) CALENDAR OF CONSENT ITEMS:

8.A Request for Use of Peoria Stadium (Diamonds #1-4) on August 17, 2019 for Easter Seals Softball Tournament

Joyce Harant MOVED TO approve the request for use of Peoria Stadium (Diamonds #1-4) on August 17, 2019 for Easter Seals Softball Tournament. Motion seconded by Joseph Cassidy and carried on a unanimous voice vote. (Results: 6 Ayes; 0 Nays)

8.B Request for Use of Glen Oak Amphitheater on August 3, 2019 for Interfaith

Blessing and Drum Ceremony

Joyce Harant MOVED TO approve the request for use of Glen Oak Amphitheater on August 3, 2019 for Interfaith Blessing and Drum Ceremony. Motion seconded by Joseph Cassidy and carried on a unanimous voice vote. (Results: 6 Ayes; 0 Nays)

9) PENDING BUSINESS: None.

PEORIA PLAYHOUSE

CHILDREN’S MUSEUM

The Peoria PlayHouse Children's Museum provides

children with the tools and inspiration they need to be

explorers and creators of the world.

- ref lect ive

pract ice and

expl ic i t ly

encouraging

exper imentat ion

PROFESSIONAL

DEVELOPMENT

-approaches to

p lay fac i l i tat ion

PROFESSIONAL

DEVELOPMENT

COMMUNICATION-Dai ly meet ings

-Memos

-Weekly repor ts

-L is tening!

ALLEASHA

“The trainings allow us to share information about what works…. Along with that we are introduced to wonderful people who want to make a difference in children’s lives through play – that is an amazing goal to have for a community.”

ABBY

“[We have started] conversations about what is working or what is not working at the PlayHouse. I feel like as floor staff our voices are being heard, which has helped us to realize that our feedback does matter. We are all in this together to create the best space we can for kids to learn in.”

Take -away : I f s taf f are empowered to share the i r ideas and make them happen, you need to be prepared to move quickly to suppor t these ideas .

I SPY TREE

Take-away: Our

f loor s taf f can

quickly c reate

engaging

programming,

and they love

hav ing the

oppor tunity to

do th is .

DRESS UP

DAYS:

WORLD

BOOK DAY

Take-away: When f loor s taf f become change-makers , communicat ion gets more compl icated –they need to inform youabout what ’s new

ENCHANTED

PLAYHOUSE

WEALTH ADVISORY | OUTSOURCING | AUDIT, TAX, AND CONSULTING

Investment advisory services are offered through CliftonLarsonAllen Wealth Advisors, LLC, an SEC-registered investment advisor

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Peoria Park District

Audit Closing Discussion

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Create Opportunities

2018 Audit Results

CliftonLarsonAllen issued:• Unmodified (clean) audit opinion on the financial statements.

– District implemented GASB 75 for OPEB in the current year

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Audit Areas of Emphasis

Restatement of Net Position (Note 15):– Adjustment for beginning net position of $1.4m. Ending OPEB

liability of $7.5m at 12/31/18.

– Similar to the pension liability, reflects long-term liability of benefits earned over time – figures are driven by several actuarial assumptions.

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Create Opportunities14

2014 2015 2016 2017 2018

Total $13,106,661 $13,296,936 $13,874,326 $14,200,047 $13,725,076

$-

$2,000,000

$4,000,000

$6,000,000

$8,000,000

$10,000,000

$12,000,000

$14,000,000

$16,000,000

STATEMENT OF ACTIVITIESCharges for Services

As noted in the MD&A, charges for services

decreased due to lower revenues associated with the

District’s Vagabond Tours program, the Peoria Zoo,

and Riverfront Events.

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STATEMENT OF ACTIVITIESTaxes

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2014 2015 2016 2017 2018

Total $18,162,806 $18,623,851 $19,672,963 $20,272,410 $19,955,905

$-

$5,000,000

$10,000,000

$15,000,000

$20,000,000

$25,000,000

Replacement taxes decreased about 2% while

property taxes increased only 0.1% in 2018.

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2014 2015 2016 2017 2018

Personnel $13,483,512 $13,296,110 $13,469,119 $13,104,675 $12,605,124

Benefits $7,005,486 $6,299,242 $7,381,400 $7,579,793 $5,767,110

Supplies $4,951,853 $5,179,614 $4,753,604 $4,978,291 $4,907,348

Services $4,852,643 $4,744,823 $5,603,346 $5,804,459 $5,328,098

Depreciation and Amortization $2,848,468 $2,826,034 $2,818,864 $2,795,171 $2,934,386

$-

$2,000,000

$4,000,000

$6,000,000

$8,000,000

$10,000,000

$12,000,000

$14,000,000

$16,000,000

6

The District had a continued reduction in full-

time and part-time staff, leading to a decrease in

personnel and benefits costs.

Total operating expenses decreased $2.7m from

the prior year.

STATEMENT OF ACTIVITIESOperating Expenses

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STATEMENT OF ACTIVITIES

2014 2015 2016 2017 2018

Net Income (Loss) Before CapitalContributions

$(1,430,630) $223,481 $215,602 $1,539,771 $3,189,065

Change in Net Position $5,185,963 $3,244,216 $692,661 $1,848,805 $4,947,228

$(2,000,000)

$(1,000,000)

$-

$1,000,000

$2,000,000

$3,000,000

$4,000,000

$5,000,000

$6,000,000

7

This slide demonstrates the effect capital

contributions have on the change in net position.

The majority of capital contributions recognized

in 2018 was associated with a State grant for the

renovation of Lakeview Recreation Center.

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STATEMENT OF NET POSITIONLong Term Debt

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2014 2015 2016 2017 2018

Total $11,997,781 $10,787,225 $9,126,669 $7,296,113 $5,350,557

$-

$2,000,000

$4,000,000

$6,000,000

$8,000,000

$10,000,000

$12,000,000

$14,000,000

In 2018, $5m of bonds were issued. However, nearly

$7m of debt service payments were made during

2018 which resulted in the overall decrease in long

term debt.

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STATEMENT OF NET POSITIONPensions and OPEB

2015 2016 2017 2018

Net Pension Liability (Asset) $1,210,701 $5,979,605 $5,405,180 $(1,321,159)

OPEB Liability $6,125,426 $6,399,327 $6,814,982 $7,452,591

Deferred Outflows $3,414,572 $6,926,334 $5,251,324 $1,994,046

Deferred Inflows $- $10,177 $534,660 $5,240,759

Change in Balances $389,964 $1,541,220 $1,693,678 $481,341

$(2,000,000) $(1,000,000)

$- $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 $7,000,000 $8,000,000

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STATEMENT OF NET POSITIONTotal Net Position

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2014 2015 2016 2017 2018

Total $89,461,696 $95,397,385 $96,090,046 $96,545,545 $101,492,773

$-

$20,000,000

$40,000,000

$60,000,000

$80,000,000

$100,000,000

$120,000,000

The 2018 increase is primarily the result of

increased capital contributions, as well as a

reduction of operating expenses noted on a previous

slide. Approximately 95% of the total net position

consists of net position invested in capital assets.

Unrestricted net position was $1.5m and $1.0m as

of December 2017 and 2018, respectively.

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Required Communication Letters

CliftonLarsonAllen issued:– Letter to Governance

◊ No disagreements or difficulties with management

◊ No material audit adjustments

◊ Significant estimates

• Liability and related deferrals for pension other post-employment benefits and liability for compensated absences

– No Internal Control Letter was issued in the current year

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CLAconnect.com

CLA can help!• Outsourcing• Telecommunications Efficiency Service• IT Vulnerability Assessment

Questions / Discussion

Adam Pulley, CPAPrincipal

[email protected]

Lindsey Samp, CPAManager

[email protected]

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