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Home My WebLink About02 - February 2026 Monthly Financial ReportVILLAGE OAK BROOKOF MONTHLY FINANCIAL REPORTS FEBRUARY 2026 Estimated YTD YTD Net Fund Ending YTD YTD Increase Fund Balance Governmental Funds Revenues Expenditures (Decrease)(Deficit) General Fund (Major Fund)6,091,092$ 4,328,725$ 1,762,368$ 44,908,690$ Main operating fund of the Village. Hotel Fund (Major Fund)231,568$ 115,707$ 115,861$ 6,291,921$ Collects and spends resources from the 3% hotel/motel tax. Motor Fuel Tax Fund 79,895$ -$ 79,895$ 2,862,156$ Collects and spends resources from the State motor fuel tax. Infrastructure Fund (Major Fund)1,799,169$ 599,477$ 1,199,692$ 29,081,089$ Accounts for construction and maintenance of roadways, drainage, and safety path systems. Enterprise Funds Water Fund (Major Fund)1,642,810$ 648,517$ 994,293$ 25,309,099$ Collects user fees for the distribution of water and maintenance of infrastructure. Sports Core Fund (Major Fund)770,034$ 437,449$ 332,585$ 4,165,666$ Accounts for revenues and expenses relating to administration, programs, food and beverage operations, and golf course. Internal Service Funds Insurance Fund 541,375$ 556,903$ (15,527)$ 336,097$ Accounts for the Village's health insurance costs and the related contributions from the Village, employees, retirees, and other agencies. Garage Fund 1,964$ 70,374$ (68,411)$ 509,491$ Accounts for the maintenance of the Village's vehicle fleet and the related departmental reimbursements. Equipment Replacement Fund 25,846$ 146,240$ (120,394)$ 3,730,906$ 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 February 28, 2026 2/28/26 2/28/26 2/28/25 2/28/26 YTD % of YTD 2026 Difference YTD YTD Amended Amended Adopted Prior Actual Actual Budget Budget Budget Year OPERATING REVENUES Sales Tax 3,202,106$ 3,859,286 3,083,333$ 125.2%18,500,000$ 657,180$ State Income Tax 271,031 279,814 258,301 108.3%1,549,806 8,784 Replacement Tax 65,385 72,722 83,333 87.3%500,000 7,337 Road & Bridge Tax - - 5,617 0.0%33,700 - Local Use Tax 41,433 11,290 48,333 23.4%290,000 (30,143) Cannabis Use Tax 2,227 2,270 2,308 98.4%13,846 43 Grants 4,180 - 3,520 0.0%21,120 (4,180) Utility/Telecom. Tax 537,580 452,307 483,333 93.6%2,900,000 (85,272) Licenses and Permits 239,280 369,355 404,735 91.3%2,428,410 130,075 Charges for Services 379,176 348,959 340,675 102.4%2,044,050 (30,217) Investment Interest 159,372 - 233,333 0.0%1,400,000 (159,372) Miscellaneous Income 112,872 231,185 119,043 194.2%714,260 118,313 Total Operating Revenues 5,014,641$ 5,627,188$ 5,065,865$ 111.1%30,395,192$ 612,548$ OPERATING EXPENDITURES Personnel 3,568,473$ 3,681,376$ 4,149,642$ 88.7%24,897,854$ 112,903$ Materials and Supplies 81,789 64,673 119,738 54.0%718,429 (17,116)$ Operation and Contract 1,523,577 562,266 1,156,910 48.6%6,941,461 (961,311)$ Other Expenditures 2,117 1,844 1,650 111.8%9,900 (272)$ Capital Outlay 20,979 18,566 92,448 20.1%554,690 (2,413)$ Total Operating Expenditures 5,196,935$ 4,328,725$ 5,520,389$ 78.4%33,122,333$ (868,210)$ SURPLUS (DEFICIT) OF REVENUES OVER EXPENDITURES (182,294)$ 1,298,464$ (454,524)$ -285.7%(2,727,141)$ 1,480,758$ INTERFUND TRANSACTIONS Transfers In -$ -$ -$ N/A -$ -$ Transfers Out N/A - Reimbursements From Other Funds 335,176 463,904 463,906 100.0%2,783,433 128,728 Reimbursements To Other Funds - - - N/A - - Sports Core Loan N/A - - Total Interfund Transactions 335,176$ 463,904$ 463,906$ 100.0%2,783,433$ 128,728$ NET FUND INCREASE (DECREASE)152,882$ 1,762,368$ 9,382$ 56,292$ 1,609,486$ *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 February 28, 2026 2/28/26 2/28/26 2/28/25 2/28/26 YTD % of YTD 2026 Difference YTD YTD Amended Amended Adopted Prior Actual Actual Budget Budget Budget Year OPERATING REVENUES Hotel Tax 163,172$ 212,902$ 266,667$ 79.8%1,600,000$ 49,730$ Investment Interest 24,210 18,665 10,000 186.7%60,000 (5,545) Loan Interest - - - N/A - - Miscellaneous - - 83,083 498,500 - Total Operating Revenues 187,383$ 231,568$ 359,750$ 64.4%2,158,500$ 44,185$ EXPENDITURES Personnel 20,822$ 21,629$ 25,793$ 83.9%154,755$ 807$ Operation and Contract 20,504 46,120 185,123 24.9%1,110,740 25,616 Other Expenditures - - 47,960 0.0%287,758 - Capital Outlay 18,553 - 141,675 0.0%850,050 (18,552.71) Total Expenditures 59,878$ 67,749$ 374,758$ 18.1%2,403,303$ 7,063$ SURPLUS (DEFICIT) OF REVENUES OVER - EXPENDITURES 127,504$ 163,819$ (40,800)$ -401.5%(244,803)$ 37,122$ INTERFUND TRANSACTIONS Transfer Out -$ -$ -$ N/A -$ -$ Reimbursements to Other Funds (34,298) (47,958) 47,960 -100.0%287,758 (13,660) Total Interfund Transactions (34,298)$ (47,958)$ 47,960$ -100.0%287,758$ (13,660)$ NET FUND INCREASE (DECREASE)93,206$ 115,861$ 7,159$ 42,955$ 23,462$ Note - Expenditures are recorded in program 171. Village of Oak Brook Hotel Tax Fund Financial Update For the Period Ending February 28, 2026 2/28/26 2/28/26 2/28/25 2/28/26 YTD % of YTD 2026 Difference YTD YTD Amended Amended Adopted Prior Actual Actual Budget Budget Budget Year OPERATING REVENUES Non-Home Rule Sales Tax 1,358,019$ 1,701,969$ 1,432,500$ 118.8%8,595,000$ 343,950$ Charges for Services - - N/A -$ Investment Interest 94,267 97,200 83,333 116.6%500,000 2,933 Grants - - N/A - Miscellaneous - - N/A - Total Operating Revenues 1,452,286$ 1,799,169$ 1,515,833$ 118.7%9,095,000$ 346,883$ OPERATING EXPENDITURES Personnel 13,213$ 14,863$ -$ N/A -$ 1,650$ Materials and Supplies - 294 9,801 3.0%58,804 294 Operation and Contract 179,125 14,902 633,616 2.4%3,801,698 (164,223) Other Expenditures - - 184,138 0.0%1,104,830 - Capital Outlay 369,667 418,614 1,534,750 27.3%9,208,503 48,947 Total Operating Expenditures 562,005$ 448,673$ 2,362,306$ 19.0%14,173,835$ (113,332)$ SURPLUS (DEFICIT) OF REVENUES OVER EXPENDITURES 890,280$ 1,350,496$ (846,472)$ -159.5%(5,078,835)$ 460,216$ INTERFUND TRANSACTIONS Transfers In -$ -$ -$ N/A -$ -$ Reimbursements From Other Funds - - 333,333 0.0%2,000,000 - Reimbursements To Other Funds (116,984) (150,804) (184,138) 81.9%(1,104,830) (33,820) Total Interfund Transactions (116,984)$ (150,804)$ 149,195$ -101.1%895,170$ (33,820)$ NET FUND INCREASE (DECREASE)773,296$ 1,199,692$ (697,277)$ (4,183,665)$ 426,396$ Village of Oak Brook Infrastructure Fund Financial Update For the Period Ending February 28, 2026 2/28/26 2/28/26 2/28/25 2/28/26 YTD % of YTD 2026 Difference YTD YTD Amended Amended Adopted Prior Actual Actual Budget Budget Budget Year OPERATING REVENUES Plan Review Fees 150$ 75$ 125$ 60.0%750$ (75)$ Building/Inspection Fees - - - N/A - - Water Sales 1,226,582 1,455,760 2,068,167 70.4%12,409,000 229,177 Unmetered Sales 1,925 1,055 6,667 15.8%40,000 (870) Water Connection Fees 12,420 5,520 10,000 55.2%60,000 (6,900) Fire Service Charge - - - N/A - Meter Charges 5,058 1,740 2,750 63.3%16,500 (3,318) Special Services - - 2,500 0.0%15,000 - Investment Interest 158,806 107,340 141,667 75.8%850,000 (51,465) Proceeds from Property Sale - - - N/A - Miscellaneous 30,116 71,320 12,500 570.6%75,000 41,204 Total Operating Revenues 1,435,057$ 1,642,810$ 2,244,375$ 73.2%13,466,250$ 207,754$ OPERATING EXPENDITURES Personnel 87,733$ 100,399$ 117,192$ 85.7%703,153$ 12,666$ Materials and Supplies 21,849 9,712 25,422 38.2%152,532 (12,136) Operation and Contract 747,625 424,110 1,335,597 31.8%8,013,581 (323,515) Other Expenditures - - 114,126 0.0%684,758 - Capital Outlay 84,476 168 1,002,872 0.0%6,017,230 (84,308) Total Expenditures 941,682$ 534,389$ 2,595,209$ 20.6%15,571,254$ (407,293)$ Surplus (Deficit) of Revenues Over Expenditures 493,375$ 1,108,421$ (350,834)$ -315.9%(2,105,004)$ 615,046$ INTERFUND TRANSACTIONS Reimbursements To Other Funds (98,202)$ (114,128)$ (114,126)$ 100.0%(684,758)$ (15,926)$ Total Interfund Transactions (98,202)$ (114,128)$ (114,126)$ 100.0%(684,758)$ (15,926)$ Fund Increase/(Decrease) - Budgetary Basis 395,173$ 994,293$ (464,960)$ (2,789,762)$ 599,120$ *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 February 28, 2026 Village of Oak Brook Monthly Operating Statement Sports Core Fund Consolidated Presentation For the Period Ending February 28, 2026 2/28/26 2/28/26 2/28/26 YTD % of YTD 2026 2/28/25 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 469,475$ -$ -$ 149,600$ 619,075$ 173,815$ 356.2%1,042,890 370,083$ 248,992$ Greens Fees - - - - - 290,333 0.0%1,742,000 - - Pro Shop Sales - - - 440 440 30,000 1.5%181,000 1,401 (961) Golf Lessons - - - 3,500 3,500 16,667 21.0%100,000 2,250 1,250 Driving Range Fees - - - 78,466 78,466 129,833 60.4%779,000 28,883 49,583 Golf Surcharge - - - - - 41,667 0.0%250,000 - - Rentals 500 2,500 33,045 10,370 46,415 188,078 24.7%1,226,070 34,682 11,733 Programs/User Fees 350 - - - 350 25,970 1.3%155,820 4,750 (4,400) Food Sales - - - 1,487 1,487 19,292 7.7%115,750 480 1,007 Beverage Sales - - - - - 667 0.0%4,000 884 (884) Grants - - - - - - N/A - - - Other Revenue 6,928 - - 6,705 13,633 12,760 106.8%76,560 5,497 8,136 Total Operating Revenues 477,253$ 2,500$ 33,045$ 250,568$ 763,366$ 929,082$ 82.2%5,673,090$ 448,910$ 314,457$ OPERATING EXPENDITURES Personnel 32,584$ -$ -$ 107,207$ 139,791$ 302,920$ 46.1%1,817,521$ 132,784$ 7,006$ Materials & Supplies - - 3,587 12,581 16,168 76,315 21.2%457,887 16,824 (656) Operational & Contractual 76,997 395 - 43,453 120,846 188,919 64.0%1,133,511 103,407 17,440 Other - - - - - - N/A - - - Capital - - - 2,962 2,962 148,157 2.0%888,942 10,000 (7,037) Total Operating Expenditures 109,581$ 395$ 3,587$ 166,203$ 279,767$ 716,310$ 39.1%4,297,861$ 263,014$ 16,753$ B&T Administration Overhead Allocation*159,026$ (13,515)$ (28,472)$ (117,039)$ -$ (0)$ N/A -$ 0$ 0$ Operating Revenues Over (Under) Expenditures 526,698$ (11,410)$ 985$ (32,673)$ 483,599$ 212,772$ 227.3%1,375,229$ 185,896$ 297,704$ INTERFUND TRANSACTIONS Reimbursement From Other Funds 6,668$ -$ -$ -$ 6,668$ 6,667$ 100.0%40,000$ 6,668$ -$ Reimbursement To General Fund (157,682) - - - (157,682) (157,681) 100.0%(946,087) (92,360) (65,322) Total Interfund Transactions (151,014)$ -$ -$ -$ (151,014)$ (151,015)$ 100.0%(906,087)$ (85,692)$ (65,322)$ Total Revenues Over (Under) Expenditures - Budgetary Basis 375,684$ (11,410)$ 985$ (32,673)$ 332,585$ 61,757$ 469,142$ 100,204$ 232,382$ *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 February 28, 2026 2/28/26 2/28/26 822 2/28/26 YTD % of YTD 2026 2/28/25 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 -$ 458,970$ 10,505$ -$ 469,475$ 106,619$ 440.3%639,715$ 253,758$ 215,717$ Programs/User Fees - 350 - - 350 25,970 1.3%155,820 4,750 (4,400) Pro Shop Sales - - - - - 167 0.0%1,000 - - Rentals - - - 500 500 16,267 3.1%97,600 - 500 Food Sales - - - - - 1,000 0.0%6,000 - - Beverage Sales - - - - - 667 0.0%4,000 - - Grants - - - - - - N/A - - - Other Revenue 6,928 - - - 6,928 7,760 89.3%46,560 2,892 4,036 Total Operating Revenues 6,928$ 459,320$ 10,505$ 500$ 477,253$ 158,449$ 301.2%950,695$ 261,400$ 215,853$ OPERATING EXPENDITURES Personnel 32,584$ -$ -$ -$ 32,584$ 55,410$ 58.8%332,458$ 29,662$ 2,922$ Materials & Supplies - - - - - 4,767 0.0%28,600 2,987 (2,987) Operational & Contractual 76,997 - - - 76,997 97,942 78.6%587,649 75,636 1,362 Other - - - - - - N/A - - - Capital - - - - - 900 0.0%5,400 10,000 (10,000) Total Operating Expenditures 109,581$ -$ -$ -$ 109,581$ 159,018$ 68.9%954,107$ 118,285$ (8,703)$ B&T Administration Overhead Allocation*201,682$ (33,579)$ (6,653)$ (2,424)$ 159,026$ 159,026 100.0%954,154$ 109,339$ 49,686$ Operating Revenues Over (Under) Expenditures 99,028$ 425,741$ 3,852$ (1,924)$ 526,698$ 158,457$ 332.4%950,742$ 252,455$ 274,243$ INTERFUND TRANSACTIONS Reimbursement From Other Fund 6,668$ -$ -$ -$ 6,668$ 6,667$ 100.0%40,000$ 6,668$ -$ Reimbursement To General Fund (157,682) - - - (157,682) (157,681) 100.0%(946,087) (92,360) (65,322) Total Interfund Transactions (151,014)$ -$ -$ -$ (151,014)$ (151,015)$ 100.0%(906,087)$ (85,692)$ (65,322)$ Total Revenues Over (Under) Expenditures - Budgetary Basis (51,986)$ 425,741$ 3,852$ (1,924)$ 375,684$ 7,443$ 44,655$ 166,763$ 208,921$ *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 February 28, 2026 2/28/26 2/28/26 2/28/26 YTD % of YTD 2026 2/28/25 Difference 815 816 YTD Amended Amended Adopted YTD Prior Polo Open Fields Total Budget Budget Budget Total Year OPERATING REVENUES Field Rentals -$ 2,500$ 2,500$ 34,000$ 7.4%204,000$ 5,000$ (2,500)$ Range Rentals - - - - N/A - - - Other Revenue - - - N/A - - - Total Operating Revenues -$ 2,500$ 2,500$ 34,000$ 7.4%204,000$ 5,000$ (2,500)$ OPERATING EXPENDITURES Personnel -$ -$ -$ -$ N/A -$ -$ -$ Materials & Supplies - - -$ 1,582 0.0%9,490 - - Operational & Contractual - 395 395$ 12,887 3.1%77,322 1,092 (696) Capital - - -$ 33,333 0.0%200,000 - - Total Operating Expenditures -$ 395$ 395$ 47,802$ 0.8%286,812$ 1,092$ (696)$ B&T Administration Overhead Allocation*-$ (13,515)$ (13,515)$ (13,515) 100.0%(81,090)$ (9,292)$ (4,223)$ Total Revenues Over (Under) Expenditures - Budgetary Basis -$ (11,410)$ (11,410)$ (27,317)$ 41.8%(163,902)$ (5,384)$ (6,026)$ *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 February 28, 2026 2/28/26 2/28/26 821 YTD % of YTD 2026 2/28/25 Difference B&T Amended Amended Adopted YTD Prior Clubhouse Budget Budget Budget Total Year OPERATING REVENUES Rentals 33,045$ 40,000$ 82.6%240,000$ 24,032$ 9,013$ Other Revenue - - 0.0%- - - Total Operating Revenues 33,045$ 40,000$ 82.6%240,000$ 24,032$ 9,013$ OPERATING EXPENDITURES Personnel -$ -$ N/A -$ -$ -$ Materials & Supplies 3,587 833 430.5%5,000 14 3,574 Operational & Contractual - 10,575 0.0%63,450 5,663 (5,663) Capital - - N/A - - - Total Operating Expenditures 3,587$ 11,408$ 31.4%68,450$ 5,677$ (2,090)$ B&T Administration Overhead Allocation*(28,472)$ (28,472) 100.0%(170,832)$ (20,149)$ (8,323)$ Operating Revenues Over (Under) Expenditures 985$ 120$ 823.4%718$ (1,794)$ 2,779$ Total Revenues Over (Under) Expenditures - Budgetary Basis 985$ 120$ 718$ (1,794)$ 2,779$ *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 February 28, 2026 2/28/26 2/28/26 823 831 832 833 834 844 2/28/26 YTD % of YTD 2026 2/28/25 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 -$ 149,600$ -$ -$ -$ -$ 149,600$ 67,196$ 222.6%403,175$ 116,325$ 33,275$ Greens Fees - - - - - - - 290,333 0.0%1,742,000 - - Pro Shop Sales - 440 - - - - 440 30,000 1.5%180,000 1,401 (961) Golf Lessons - - 3,500 - - - 3,500 16,667 21.0%100,000 2,250 1,250 Driving Range Fees - - 78,466 - - - 78,466 129,833 60.4%779,000 28,883 49,583 Rentals 6,120 - 4,250 - - - 10,370 114,078 9.1%684,470 5,650 4,720 Food Sales 1,487 - - - - - 1,487 18,292 8.1%109,750 480 1,007 Beverage Sales - - - - - - - - N/A 884 (884) Golf Surcharge - - - - - - - 41,667 0.0%250,000 - - Other Revenue - 6,705 - - - - 6,705 5,000 134.1%30,000 2,605 4,100 Total Operating Revenues 7,607$ 156,745$ 86,216$ -$ -$ -$ 250,568$ 713,066$ 35.1%4,278,395$ 158,477$ 92,091$ OPERATING EXPENDITURES Personnel -$ 40,463$ -$ 89$ 66,655$ 107,207$ 247,511$ 43.3%1,485,063$ 103,123$ 4,084$ Materials & Supplies - 3,349 - - 9,231 12,581 69,133 18.2%414,797 13,822 (1,242) Operational & Contractual - 26,201 10 1,500 15,743 43,453 67,515 64.4%405,090 21,016 22,438 Other - - - - - - - N/A - - Capital - 2,962 - - - 2,962 113,924 2.6%683,542 - 2,962 Total Operating Expenditures -$ 72,976$ 10$ 1,589$ 91,629$ -$ 166,203$ 498,082$ 33.4%2,988,492$ 137,961$ 28,242$ Operating Revenues Over (Under) Expenditures 7,607$ 83,769$ 86,207$ (1,589)$ (91,629)$ -$ 84,365$ 214,984$ 39.2%1,289,903$ 20,516$ 63,849$ B&T Administration Overhead Allocation*-$ (117,039)$ -$ -$ -$ -$ (117,039)$ (117,039) 100.0%(702,232)$ (79,898)$ (37,141)$ INTERFUND TRANSACTIONS Reimbursement To General Fund -$ -$ -$ -$ -$ -$ N/A -$ 0.0%-$ -$ Total Interfund Transactions -$ -$ -$ -$ -$ -$ N/A -$ -$ -$ -$ Total Revenues Over (Under) Expenditures - Budgetary Basis 7,607$ (33,269)$ 86,207$ (1,589)$ (91,629)$ -$ (32,673)$ 97,945$ 587,671$ (59,382)$ 26,708$ *Estimates based on historical year-end audit adjustments. Actual amounts are not measured and recorded until the end of the year.