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Home My WebLink About01 - January 2026 Monthly Financial ReportVILLAGE OAK BROOK OF MONTHLY FINANCIAL REPORTS JANUARY 2026 Estimated YTD YTD Net Fund Ending YTD YTD Increase Fund Balance Governmental Funds Revenues Expenditures (Decrease)(Deficit) General Fund (Major Fund)3,302,000$ 2,137,594$ 1,164,406$ 44,310,729$ Main operating fund of the Village. Hotel Fund (Major Fund)110,298$ 60,730$ 49,568$ 6,225,628$ Collects and spends resources from the 3% hotel/motel tax. Motor Fuel Tax Fund 40,790$ -$ 40,790$ 2,823,050$ Collects and spends resources from the State motor fuel tax. Infrastructure Fund (Major Fund)887,741$ 371,518$ 516,223$ 28,397,620$ Accounts for construction and maintenance of roadways, drainage, and safety path systems. Enterprise Funds Water Fund (Major Fund)1,213,893$ 124,727$ 1,089,167$ 25,403,973$ Collects user fees for the distribution of water and maintenance of infrastructure. Sports Core Fund (Major Fund)146,082$ 163,921$ (17,839)$ 3,815,242$ Accounts for revenues and expenses relating to administration, programs, food and beverage operations, and golf course. Internal Service Funds Insurance Fund 268,956$ 278,365$ (9,408)$ 342,216$ Accounts for the Village's health insurance costs and the related contributions from the Village, employees, retirees, and other agencies. Garage Fund 1,131$ 20,464$ (19,333)$ 558,568$ Accounts for the maintenance of the Village's vehicle fleet and the related departmental reimbursements. Equipment Replacement Fund 23,955$ 46,240$ (22,285)$ 3,829,015$ Accounts for the replacement of the Village's vehicle fleet and the related departmental contributions. Further information on the Village's major funds (as indicated above) can be found on the proceeding pages. Executive Summary on Village Funds Through January 31, 2026 1/31/26 1/31/26 1/31/25 1/31/26 YTD % of YTD 2026 Difference YTD YTD Amended Amended Adopted Prior Actual Actual Budget Budget Budget Year OPERATING REVENUES Sales Tax 1,573,889$ 1,910,617 1,541,667$ 123.9%18,500,000$ 336,728$ State Income Tax 149,171 155,367 129,151 120.3%1,549,806 6,196 Replacement Tax 57,599 61,665 41,667 148.0%500,000 4,066 Road & Bridge Tax - - 2,808 0.0%33,700 - Local Use Tax 15,123 6,484 24,167 26.8%290,000 (8,639) Cannabis Use Tax 1,149 1,286 1,154 111.4%13,846 137 Grants 4,180 - 1,760 0.0%21,120 (4,180) Utility/Telecom. Tax 145,250 283,173 241,667 117.2%2,900,000 137,924 Licenses and Permits 88,958 244,202 202,368 120.7%2,428,410 155,244 Charges for Services 115,571 297,606 170,338 174.7%2,044,050 182,035 Investment Interest 85,203 48,341 116,667 41.4%1,400,000 (36,862) Miscellaneous Income 39,692 61,307 59,522 103.0%714,260 21,615 Total Operating Revenues 2,275,783$ 3,070,048$ 2,532,933$ 121.2%30,395,192$ 794,264$ OPERATING EXPENDITURES Personnel 1,830,543$ 1,873,547$ 2,074,821$ 90.3%24,897,854$ 43,003$ Materials and Supplies 40,524 25,786 59,869 43.1%718,429 (14,737)$ Operation and Contract 1,087,678 217,850 578,455 37.7%6,941,461 (869,828)$ Other Expenditures 2,117 1,844 825 223.5%9,900 (272)$ Capital Outlay 6,327 18,566 46,224 40.2%554,690 12,239$ Total Operating Expenditures 2,967,188$ 2,137,594$ 2,760,194$ 77.4%33,122,333$ (829,595)$ SURPLUS (DEFICIT) OF REVENUES OVER EXPENDITURES (691,405)$ 932,454$ (227,262)$ -410.3%(2,727,141)$ 1,623,859$ INTERFUND TRANSACTIONS Transfers In -$ -$ -$ N/A -$ -$ Transfers Out N/A - Reimbursements From Other Funds 167,588 231,952 231,953 100.0%2,783,433 64,364 Reimbursements To Other Funds - - - N/A - - Sports Core Loan N/A - - Total Interfund Transactions 167,588$ 231,952$ 231,953$ 100.0%2,783,433$ 64,364$ NET FUND INCREASE (DECREASE)(523,817)$ 1,164,406$ 4,691$ 56,292$ 1,688,223$ *Includes the collection of Income Tax, Use Tax, Road & Bridge Tax, Personal Property Replacement Tax, and Cannabis Use Tax. Village of Oak Brook General Fund Financial Update For the Period Ending January 31, 2026 1/31/26 1/31/26 1/31/25 1/31/26 YTD % of YTD 2026 Difference YTD YTD Amended Amended Adopted Prior Actual Actual Budget Budget Budget Year OPERATING REVENUES Hotel Tax 86,385$ 100,462$ 133,333$ 75.3%1,600,000$ 14,077$ Investment Interest 12,916 9,836 5,000 196.7%60,000 (3,080) Loan Interest - - - N/A - - Miscellaneous - - 41,542 498,500 - Total Operating Revenues 99,301$ 110,298$ 179,875$ 61.3%2,158,500$ 10,997$ EXPENDITURES Personnel 10,366$ 10,751$ 12,896$ 83.4%154,755$ 385$ Operation and Contract - 26,000 92,562 28.1%1,110,740 26,000 Other Expenditures - - 23,980 0.0%287,758 - Capital Outlay - - 70,838 0.0%850,050 - Total Expenditures 10,366$ 36,751$ 187,379$ 19.6%2,403,303$ 26,000$ SURPLUS (DEFICIT) OF REVENUES OVER - EXPENDITURES 88,935$ 73,547$ (20,400)$ -360.5%(244,803)$ (15,003)$ INTERFUND TRANSACTIONS Transfer Out -$ -$ -$ N/A -$ -$ Reimbursements to Other Funds (17,149) (23,979) 23,980 -100.0%287,758 (6,830) Total Interfund Transactions (17,149)$ (23,979)$ 23,980$ -100.0%287,758$ (6,830)$ NET FUND INCREASE (DECREASE)71,786$ 49,568$ 3,580$ 42,955$ (21,833)$ Note - Expenditures are recorded in program 171. Village of Oak Brook Hotel Tax Fund Financial Update For the Period Ending January 31, 2026 1/31/26 1/31/26 1/31/25 1/31/26 YTD % of YTD 2026 Difference YTD YTD Amended Amended Adopted Prior Actual Actual Budget Budget Budget Year OPERATING REVENUES Non-Home Rule Sales Tax 644,801$ 837,130$ 716,250$ 116.9%8,595,000$ 192,329$ Charges for Services - - N/A -$ Investment Interest 49,756 50,611 41,667 121.5%500,000 855 Grants - - N/A - Miscellaneous - - N/A - Total Operating Revenues 694,556$ 887,741$ 757,917$ 117.1%9,095,000$ 193,184$ OPERATING EXPENDITURES Personnel 4,797$ 5,162$ -$ N/A -$ 365$ Materials and Supplies - 294 4,900 6.0%58,804 294 Operation and Contract 123,187 (8,608) 316,808 -2.7%3,801,698 (131,795) Other Expenditures - - 92,069 0.0%1,104,830 - Capital Outlay 280,041 299,268 767,375 39.0%9,208,503 19,227 Total Operating Expenditures 408,026$ 296,116$ 1,181,153$ 25.1%14,173,835$ (111,910)$ SURPLUS (DEFICIT) OF REVENUES OVER EXPENDITURES 286,531$ 591,625$ (423,236)$ -139.8%(5,078,835)$ 305,094$ INTERFUND TRANSACTIONS Transfers In -$ -$ -$ N/A -$ -$ Reimbursements From Other Funds - - 166,667 0.0%2,000,000 - Reimbursements To Other Funds (58,492) (75,402) (92,069) 81.9%(1,104,830) (16,910) Total Interfund Transactions (58,492)$ (75,402)$ 74,598$ -101.1%895,170$ (16,910)$ NET FUND INCREASE (DECREASE)228,039$ 516,223$ (348,639)$ (4,183,665)$ 288,185$ Village of Oak Brook Infrastructure Fund Financial Update For the Period Ending January 31, 2026 1/31/26 1/31/26 1/31/25 1/31/26 YTD % of YTD 2026 Difference YTD YTD Amended Amended Adopted Prior Actual Actual Budget Budget Budget Year OPERATING REVENUES Plan Review Fees 75$ -$ 63$ 0.0%750$ (75)$ Building/Inspection Fees - - - N/A - - Water Sales 850,381 1,139,244 1,034,083 110.2%12,409,000 288,863 Unmetered Sales 600 987 3,333 29.6%40,000 387 Water Connection Fees 6,440 5,520 5,000 110.4%60,000 (920) Fire Service Charge - - - N/A - Meter Charges 2,775 1,740 1,375 126.5%16,500 (1,035) Special Services - - 1,250 0.0%15,000 - Investment Interest 84,601 56,199 70,833 79.3%850,000 (28,402) Proceeds from Property Sale - - - N/A - Miscellaneous 6,252 10,203 6,250 163.2%75,000 3,951 Total Operating Revenues 951,125$ 1,213,893$ 1,122,188$ 108.2%13,466,250$ 262,769$ OPERATING EXPENDITURES Personnel 45,327$ 52,563$ 58,596$ 89.7%703,153$ 7,236$ Materials and Supplies 4,015 1,408 12,711 11.1%152,532 (2,607) Operation and Contract 221,447 13,692 667,798 2.1%8,013,581 (207,756) Other Expenditures - - 57,063 0.0%684,758 - Capital Outlay - - 501,436 0.0%6,017,230 - Total Expenditures 270,789$ 67,663$ 1,297,604$ 5.2%15,571,254$ (203,127)$ Surplus (Deficit) of Revenues Over Expenditures 680,335$ 1,146,231$ (175,417)$ -653.4%(2,105,004)$ 465,896$ INTERFUND TRANSACTIONS Reimbursements To Other Funds (49,101)$ (57,064)$ (57,063)$ 100.0%(684,758)$ (7,963)$ Total Interfund Transactions (49,101)$ (57,064)$ (57,063)$ 100.0%(684,758)$ (7,963)$ Fund Increase/(Decrease) - Budgetary Basis 631,234$ 1,089,167$ (232,480)$ (2,789,762)$ 457,933$ *Estimates based on historical year-end audit adjustments. Actual amounts are not measured and recorded until the end of the year. Village of Oak Brook Water Fund Financial Update For the Period Ending January 31, 2026 Village of Oak Brook Monthly Operating Statement Sports Core Fund Consolidated Presentation For the Period Ending January 31, 2026 1/31/26 1/31/26 1/31/26 YTD % of YTD 2026 1/31/25 Difference B&T Recreation Field Clubhouse Golf YTD Amended Amended Adopted YTD Prior Operations Operations Operations Club Total Budget Budget Budget Total Year OPERATING REVENUES Memberships 100,125$ -$ -$ -$ 100,125$ 86,908$ 115.2%1,042,890 5,775$ 94,350$ Greens Fees - - - - - 145,167 0.0%1,742,000 - - Pro Shop Sales - - - 350 350 15,000 2.3%181,000 1,201 (851) Golf Lessons - - - - - 8,333 0.0%100,000 - - Driving Range Fees - - - 9,139 9,139 64,917 14.1%779,000 11 9,128 Golf Surcharge - - - - - 20,833 0.0%250,000 - - Rentals 250 - 21,231 7,310 28,791 94,039 30.6%1,226,070 18,453 10,338 Programs/User Fees - - - - - 12,985 0.0%155,820 - - Food Sales - - - 885 885 9,646 9.2%115,750 - 885 Beverage Sales - - - - - 333 0.0%4,000 884 (884) Grants - - - - - - N/A - - - Other Revenue 3,458 - - - 3,458 6,380 54.2%76,560 1,524 1,934 Total Operating Revenues 103,833$ -$ 21,231$ 17,684$ 142,748$ 464,541$ 30.7%5,673,090$ 27,848$ 114,900$ OPERATING EXPENDITURES Personnel 16,208$ -$ -$ 52,701$ 68,908$ 151,460$ 45.5%1,817,521$ 67,682$ 1,226$ Materials & Supplies - - - 1,881 1,881 38,157 4.9%457,887 3,522 (1,641) Operational & Contractual - - - 14,291 14,291 94,459 15.1%1,133,511 81,532 (67,241) Other - - - - - - N/A - - - Capital - - - - - 74,079 0.0%888,942 - - Total Operating Expenditures 16,208$ -$ -$ 68,873$ 85,080$ 358,155$ 23.8%4,297,861$ 152,736$ (67,656)$ B&T Administration Overhead Allocation*79,513$ (6,758)$ (14,236)$ (58,519)$ 0$ (0)$ N/A -$ (0)$ 0$ Operating Revenues Over (Under) Expenditures 167,138$ (6,758)$ 6,995$ (109,707)$ 57,668$ 106,386$ 54.2%1,375,229$ (124,889)$ 182,556$ INTERFUND TRANSACTIONS Reimbursement From Other Funds 3,334$ -$ -$ -$ 3,334$ 3,333$ 100.0%40,000$ 3,334$ -$ Reimbursement To General Fund (78,841) - - - (78,841) (78,841) 100.0%(946,087) (46,180) (32,661) Total Interfund Transactions (75,507)$ -$ -$ -$ (75,507)$ (75,507)$ 100.0%(906,087)$ (42,846)$ (32,661)$ Total Revenues Over (Under) Expenditures - Budgetary Basis 91,631$ (6,758)$ 6,995$ (109,707)$ (17,839)$ 30,878$ 469,142$ (167,735)$ 149,895$ *Overhead allocation is comprised of salaries, business forms, liability insurance, building & grounds maintenance and bank service fees in Program 811 - Sports Core General Operations distributed to various Sports Core Programs on a % basis. **Estimates based on historical year-end audit adjustments. Actual amounts are not measured and recorded until the end of the year. Village of Oak Brook Monthly Operating Statement Bath & Tennis Club Recreation Operations For the Period Ending January 31, 2026 1/31/26 1/31/26 822 1/31/26 YTD % of YTD 2026 1/31/25 Difference 811 812 813 Poolside YTD Adopted Amended Adopted YTD Prior B&T Admin Swimming Tennis Café Total Budget Budget Budget Total Year OPERATING REVENUES Memberships -$ 98,655$ 1,470$ -$ 100,125$ 53,310$ 187.8%639,715$ -$ 100,125$ Programs/User Fees - - - - - 12,985 0.0%155,820 - - Pro Shop Sales - - - - - 83 0.0%1,000 - - Rentals - - - 250 250 8,133 3.1%97,600 - 250 Food Sales - - - - - 500 0.0%6,000 - - Beverage Sales - - - - - 333 0.0%4,000 - - Grants - - - - - - N/A - - - Other Revenue 3,458 - - - 3,458 3,880 89.1%46,560 254 3,204 Total Operating Revenues 3,458$ 98,655$ 1,470$ 250$ 103,833$ 79,225$ 131.1%950,695$ 254$ 103,579$ OPERATING EXPENDITURES Personnel 16,208$ -$ -$ -$ 16,208$ 27,705$ 58.5%332,458$ 14,764$ 1,444$ Materials & Supplies - - - - - 2,383 0.0%28,600 2,975 (2,975) Operational & Contractual - - - - - 48,971 0.0%587,649 71,190 (71,190) Other - - - - - - N/A - - - Capital - - - - - 450 0.0%5,400 - - Total Operating Expenditures 16,208$ -$ -$ -$ 16,208$ 79,509$ 20.4%954,107$ 88,929$ (72,721)$ B&T Administration Overhead Allocation*100,841$ (16,789)$ (3,327)$ (1,212)$ 79,513$ 79,513 100.0%954,154$ 54,670$ 24,843$ Operating Revenues Over (Under) Expenditures 88,091$ 81,866$ (1,857)$ (962)$ 167,138$ 79,229$ 211.0%950,742$ (34,005)$ 201,144$ INTERFUND TRANSACTIONS Reimbursement From Other Fund 3,334$ -$ -$ -$ 3,334$ 3,333$ 100.0%40,000$ 3,334$ -$ Reimbursement To General Fund (78,841) - - - (78,841) (78,841) 100.0%(946,087) (46,180) (32,661) Total Interfund Transactions (75,507)$ -$ -$ -$ (75,507)$ (75,507)$ 100.0%(906,087)$ (42,846)$ (32,661)$ Total Revenues Over (Under) Expenditures - Budgetary Basis 12,584$ 81,866$ (1,857)$ (962)$ 91,631$ 3,721$ 44,655$ (76,851)$ 168,483$ *Overhead allocation is comprised of salaries, business forms, liability insurance, building & grounds maintenance and bank service fees in Program 811 - Sports Core General Operations distributed to various Sports Core Programs on a percentage basis. **Estimates based on historical year-end audit adjustments. Actual amounts are not measured and recorded until the end of the year. Village of Oak Brook Monthly Operating Statement Open Fields Operations For the Period Ending January 31, 2026 1/31/26 1/31/26 1/31/26 YTD % of YTD 2026 1/31/25 Difference 815 816 YTD Amended Amended Adopted YTD Prior Polo Open Fields Total Budget Budget Budget Total Year OPERATING REVENUES Field Rentals -$ -$ -$ 17,000$ 0.0%204,000$ 2,500$ (2,500)$ Range Rentals - - - - N/A - - - Other Revenue - - - N/A - - - Total Operating Revenues -$ -$ -$ 17,000$ 0.0%204,000$ 2,500$ (2,500)$ OPERATING EXPENDITURES Personnel -$ -$ -$ -$ N/A -$ -$ -$ Materials & Supplies - - - 791 0.0%9,490 - - Operational & Contractual - - - 6,444 0.0%77,322 244 (244) Capital - - - 16,667 0.0%200,000 - - Total Operating Expenditures -$ -$ -$ 23,901$ 0.0%286,812$ 244$ (244)$ B&T Administration Overhead Allocation*-$ (6,758)$ -$ (6,758) 0.0%(81,090)$ (4,646)$ 4,646$ Total Revenues Over (Under) Expenditures - Budgetary Basis -$ (6,758)$ -$ (13,659)$ 0.0%(163,902)$ (2,390)$ 2,390$ *Overhead allocation is comprised of salaries, business forms, liability insurance, building & grounds maintenance and bank service fees in Program 811 - Sports Core General Operations distributed to various Sports Core Programs on a percentage basis. **Estimates based on historical year-end audit adjustments. Actual amounts are not measured and recorded until the end of the year. Village of Oak Brook Monthly Operating Statement Bath & Tennis Clubhouse Operations For the Period Ending January 31, 2026 1/31/26 1/31/26 821 YTD % of YTD 2026 1/31/25 Difference B&T Amended Amended Adopted YTD Prior Clubhouse Budget Budget Budget Total Year OPERATING REVENUES Rentals 21,231$ 20,000$ 106.2%240,000$ 13,203$ 8,028$ Other Revenue - - 0.0%- - - Total Operating Revenues 21,231$ 20,000$ 106.2%240,000$ 13,203$ 8,028$ OPERATING EXPENDITURES Personnel -$ -$ N/A -$ -$ -$ Materials & Supplies - 417 0.0%5,000 - - Operational & Contractual - 5,288 0.0%63,450 700 (700) Capital - - N/A - - - Total Operating Expenditures -$ 5,704$ 0.0%68,450$ 700$ (700)$ B&T Administration Overhead Allocation*(14,236)$ (14,236) 100.0%(170,832)$ (10,075)$ (4,161)$ Operating Revenues Over (Under) Expenditures 6,995$ 60$ 11690.0%718$ 2,428$ 4,567$ Total Revenues Over (Under) Expenditures - Budgetary Basis 6,995$ 60$ 718$ 2,428$ 4,567$ *Overhead allocation is comprised of salaries, business forms, liability insurance, building & grounds maintenance and bank service fees in Program 811 - Sports Core General Operations distributed to various Sports Core Programs on a percentage basis. **Estimates based on historical year-end audit adjustments. Actual amounts are not measured and recorded until the end of the year. Village of Oak Brook Monthly Operating Statement Golf Club Programs For the Period Ending January 31, 2026 1/31/26 1/31/26 823 831 832 833 834 844 1/31/26 YTD % of YTD 2026 1/31/25 Difference Golf Golf General Golf Learning Golf Cart Golf Course Golf YTD Amended Amended Adopted YTD Prior Café Operation & Practice Operations Maintenance Surcharge Total Budget Budget Budget Total Year OPERATING REVENUES Memberships -$ -$ -$ -$ -$ -$ -$ 33,598$ 0.0%403,175$ 5,775$ (5,775)$ Greens Fees - - - - - - - 145,167 0.0%1,742,000 - - Pro Shop Sales - 350 - - - - 350 15,000 2.3%180,000 1,201 (851) Golf Lessons - - - - - - - 8,333 0.0%100,000 - - Driving Range Fees - - 9,139 - - - 9,139 64,917 14.1%779,000 11 9,128 Rentals 3,060 - 4,250 - - - 7,310 57,039 12.8%684,470 2,750 4,560 Food Sales 885 - - - - - 885 9,146 9.7%109,750 - 885 Beverage Sales - - - - - - - - N/A 884 (884) Golf Surcharge - - - - - - - 20,833 0.0%250,000 - - Other Revenue - - - - - - - 2,500 0.0%30,000 1,270 (1,270) Total Operating Revenues 3,945$ 350$ 13,389$ -$ -$ -$ 17,684$ 356,533$ 5.0%4,278,395$ 11,891$ 5,794$ OPERATING EXPENDITURES Personnel -$ 20,365$ -$ 89$ 32,246$ 52,701$ 123,755$ 42.6%1,485,063$ 52,918$ (218)$ Materials & Supplies - 89 - - 1,792 1,881 34,566 5.4%414,797 547 1,334 Operational & Contractual - 4,174 - - 10,117 14,291 33,758 42.3%405,090 9,398 4,893 Other - - - - - - - N/A - - Capital - - - - - - 56,962 0.0%683,542 - - Total Operating Expenditures -$ 24,628$ -$ 89$ 44,156$ -$ 68,873$ 249,041$ 27.7%2,988,492$ 62,863$ 6,009$ Operating Revenues Over (Under) Expenditures 3,945$ (24,278)$ 13,389$ (89)$ (44,156)$ -$ (51,188)$ 107,492$ -47.6%1,289,903$ (50,972)$ (216)$ B&T Administration Overhead Allocation*-$ (58,519)$ -$ -$ -$ -$ (58,519)$ (58,519) 100.0%(702,232)$ (39,949)$ (18,570)$ INTERFUND TRANSACTIONS Reimbursement To General Fund -$ -$ -$ -$ -$ -$ N/A -$ 0.0%-$ -$ Total Interfund Transactions -$ -$ -$ -$ -$ -$ N/A -$ -$ -$ -$ Total Revenues Over (Under) Expenditures - Budgetary Basis 3,945$ (82,797)$ 13,389$ (89)$ (44,156)$ -$ (109,707)$ 48,973$ 587,671$ (90,921)$ (18,786)$ *Estimates based on historical year-end audit adjustments. Actual amounts are not measured and recorded until the end of the year.