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Home My WebLink About04 - April 2026 Monthly Financial ReportVILLAGE OAK BROOKOF MONTHLY FINANCIAL REPORTS APRIL 2026 Estimated YTD YTD Net Fund Ending YTD YTD Increase Fund Balance Governmental Funds Revenues Expenditures (Decrease)(Deficit) General Fund (Major Fund)12,989,171$ 10,336,181$ 2,652,990$ 45,799,313$ Main operating fund of the Village. Hotel Fund (Major Fund)665,059$ 298,346$ 366,714$ 6,542,774$ Collects and spends resources from the 3% hotel/motel tax. Motor Fuel Tax Fund 152,124$ 58,856$ 93,268$ 2,875,529$ Collects and spends resources from the State motor fuel tax. Infrastructure Fund (Major Fund)3,921,695$ 1,088,580$ 2,833,115$ 30,714,512$ Accounts for construction and maintenance of roadways, drainage, and safety path systems. Enterprise Funds Water Fund (Major Fund)3,321,513$ 2,521,733$ 799,780$ 25,114,586$ Collects user fees for the distribution of water and maintenance of infrastructure. Sports Core Fund (Major Fund)1,787,332$ 1,476,432$ 310,900$ 4,143,981$ Accounts for revenues and expenses relating to administration, programs, food and beverage operations, and golf course. Internal Service Funds Insurance Fund 1,084,262$ 1,097,402$ (13,139)$ 338,485$ Accounts for the Village's health insurance costs and the related contributions from the Village, employees, retirees, and other agencies. Garage Fund 226,566$ 190,217$ 36,349$ 614,251$ Accounts for the maintenance of the Village's vehicle fleet and the related departmental reimbursements. Equipment Replacement Fund 504,424$ 689,363$ (184,939)$ 3,666,361$ 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 April 30, 2026 4/30/26 4/30/26 4/30/25 4/30/26 YTD % of YTD 2026 Difference YTD YTD Amended Amended Adopted Prior Actual Actual Budget Budget Budget Year OPERATING REVENUES Sales Tax 6,837,771$ 8,291,342 6,166,667$ 134.5%18,500,000$ 1,453,571$ State Income Tax 492,399 516,996 516,602 100.1%1,549,806 24,597 Replacement Tax 113,951 129,430 166,667 77.7%500,000 15,479 Road & Bridge Tax 1 8 11,233 0.1%33,700 7 Local Use Tax 78,558 24,692 96,667 25.5%290,000 (53,866) Cannabis Use Tax 4,346 4,342 4,615 94.1%13,846 (4) Grants 5,320 - 7,040 0.0%21,120 (5,320) Utility/Telecom. Tax 1,018,590 1,248,806 966,667 129.2%2,900,000 230,216 Licenses and Permits 585,170 621,946 809,470 76.8%2,428,410 36,777 Charges for Services 497,524 669,158 681,350 98.2%2,044,050 171,634 Investment Interest 499,189 361,604 466,667 77.5%1,400,000 (137,585) Miscellaneous Income 182,900 193,040 238,087 81.1%714,260 10,140 Total Operating Revenues 10,315,717$ 12,061,363$ 10,131,731$ 119.0%30,395,192$ 1,745,646$ OPERATING EXPENDITURES Personnel 7,148,941$ 8,109,739$ 8,299,285$ 97.7%24,897,854$ 960,798$ Materials and Supplies 166,239 140,875 239,476 58.8%718,429 (25,364)$ Operation and Contract 2,230,025 2,046,722 2,313,820 88.5%6,941,461 (183,303)$ Other Expenditures 3,961 3,684 3,300 111.6%9,900 (277)$ Capital Outlay 67,763 35,162 184,897 19.0%554,690 (32,601)$ Total Operating Expenditures 9,616,928$ 10,336,181$ 11,040,778$ 93.6%33,122,333$ 719,253$ SURPLUS (DEFICIT) OF REVENUES OVER EXPENDITURES 698,789$ 1,725,182$ (909,047)$ -189.8%(2,727,141)$ 1,026,393$ INTERFUND TRANSACTIONS Transfers In -$ -$ -$ N/A -$ -$ Transfers Out N/A - Reimbursements From Other Funds 670,352 927,808 927,811 100.0%2,783,433 257,456 Reimbursements To Other Funds - - - N/A - - Sports Core Loan N/A - - Total Interfund Transactions 670,352$ 927,808$ 927,811$ 100.0%2,783,433$ 257,456$ NET FUND INCREASE (DECREASE)1,369,141$ 2,652,990$ 18,764$ 56,292$ 1,283,849$ *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 April 30, 2026 4/30/26 4/30/26 4/30/25 4/30/26 YTD % of YTD 2026 Difference YTD YTD Amended Amended Adopted Prior Actual Actual Budget Budget Budget Year OPERATING REVENUES Hotel Tax 426,733$ 478,644$ 533,333$ 89.7%1,600,000$ 51,911$ Investment Interest 65,992 53,916 20,000 269.6%60,000 (12,076) Loan Interest - - - N/A - - Miscellaneous 104,500 132,500 166,167 498,500 28,000 Total Operating Revenues 597,224$ 665,059$ 719,500$ 92.4%2,158,500$ 67,835$ EXPENDITURES Personnel 41,732$ 48,820$ 51,585$ 94.6%154,755$ 7,088$ Operation and Contract 94,883 152,817 370,247 41.3%1,110,740 57,934 Other Expenditures - - 95,919 0.0%287,758 - Capital Outlay 38,892 793 283,350 0.3%850,050 (38,099.42) Total Expenditures 175,507$ 202,430$ 749,516$ 27.0%2,403,303$ 19,835$ SURPLUS (DEFICIT) OF REVENUES OVER - EXPENDITURES 421,717$ 462,630$ (81,601)$ -566.9%(244,803)$ 48,000$ INTERFUND TRANSACTIONS Transfer Out -$ -$ -$ N/A -$ -$ Reimbursements to Other Funds (68,596) (95,916) 95,919 -100.0%287,758 (27,320) Total Interfund Transactions (68,596)$ (95,916)$ 95,919$ -100.0%287,758$ (27,320)$ NET FUND INCREASE (DECREASE)353,121$ 366,714$ 14,318$ 42,955$ 20,680$ Note - Expenditures are recorded in program 171. Village of Oak Brook Hotel Tax Fund Financial Update For the Period Ending April 30, 2026 4/30/26 4/30/26 4/30/25 4/30/26 YTD % of YTD 2026 Difference YTD YTD Amended Amended Adopted Prior Actual Actual Budget Budget Budget Year OPERATING REVENUES Non-Home Rule Sales Tax 2,962,957$ 3,656,249$ 2,865,000$ 127.6%8,595,000$ 693,292$ Charges for Services - - N/A -$ Investment Interest 258,074 265,446 166,667 159.3%500,000 7,372 Grants - - N/A - Miscellaneous - - N/A - Total Operating Revenues 3,221,031$ 3,921,695$ 3,031,667$ 129.4%9,095,000$ 700,664$ OPERATING EXPENDITURES Personnel 14,120$ 15,954$ -$ N/A -$ 1,834$ Materials and Supplies 2,825 882 19,601 4.5%58,804 (1,943) Operation and Contract 401,483 730,306 1,267,233 57.6%3,801,698 328,823 Other Expenditures - - 368,277 0.0%1,104,830 - Capital Outlay 296,533 39,830 3,069,501 1.3%9,208,503 (256,703) Total Operating Expenditures 714,961$ 786,972$ 4,724,612$ 16.7%14,173,835$ 72,010$ SURPLUS (DEFICIT) OF REVENUES OVER EXPENDITURES 2,506,069$ 3,134,723$ (1,692,945)$ -185.2%(5,078,835)$ 628,654$ INTERFUND TRANSACTIONS Transfers In -$ -$ -$ N/A -$ -$ Reimbursements From Other Funds - - 666,667 0.0%2,000,000 - Reimbursements To Other Funds (233,968) (301,608) (368,277) 81.9%(1,104,830) (67,640) Total Interfund Transactions (233,968)$ (301,608)$ 298,390$ -101.1%895,170$ (67,640)$ NET FUND INCREASE (DECREASE)2,272,101$ 2,833,115$ (1,394,555)$ (4,183,665)$ 561,014$ Village of Oak Brook Infrastructure Fund Financial Update For the Period Ending April 30, 2026 4/30/26 4/30/26 4/30/25 4/30/26 YTD % of YTD 2026 Difference YTD YTD Amended Amended Adopted Prior Actual Actual Budget Budget Budget Year OPERATING REVENUES Plan Review Fees 525$ 75$ 250$ 30.0%750$ (450)$ Building/Inspection Fees - - - N/A - - Water Sales 2,524,117 2,773,846 4,136,333 67.1%12,409,000 249,729 Unmetered Sales 4,647 4,988 13,333 37.4%40,000 342 Water Connection Fees 22,310 9,890 20,000 49.5%60,000 (12,420) Fire Service Charge - - - N/A - Meter Charges 8,537 4,872 5,500 88.6%16,500 (3,665) Special Services - - 5,000 0.0%15,000 - Investment Interest 401,900 300,797 283,333 106.2%850,000 (101,103) Proceeds from Property Sale - - - N/A - Miscellaneous 49,062 227,045 25,000 908.2%75,000 177,983 Total Operating Revenues 3,011,097$ 3,321,513$ 4,488,750$ 74.0%13,466,250$ 310,416$ OPERATING EXPENDITURES Personnel 187,003$ 210,863$ 234,384$ 90.0%703,153$ 23,860$ Materials and Supplies 50,705 23,989 50,844 47.2%152,532 (26,716) Operation and Contract 1,613,326 1,535,372 2,671,194 57.5%8,013,581 (77,954) Other Expenditures - - 228,253 0.0%684,758 - Capital Outlay 150,378 523,252 2,005,743 26.1%6,017,230 372,875 Total Expenditures 2,001,412$ 2,293,477$ 5,190,418$ 44.2%15,571,254$ 292,065$ Surplus (Deficit) of Revenues Over Expenditures 1,009,685$ 1,028,036$ (701,668)$ -146.5%(2,105,004)$ 18,351$ INTERFUND TRANSACTIONS Reimbursements To Other Funds (196,404)$ (228,256)$ (228,253)$ 100.0%(684,758)$ (31,852)$ Total Interfund Transactions (196,404)$ (228,256)$ (228,253)$ 100.0%(684,758)$ (31,852)$ Fund Increase/(Decrease) - Budgetary Basis 813,281$ 799,780$ (929,921)$ (2,789,762)$ (13,501)$ *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 April 30, 2026 Village of Oak Brook Monthly Operating Statement Sports Core Fund Consolidated Presentation For the Period Ending April 30, 2026 4/30/26 4/30/26 4/30/26 YTD % of YTD 2026 4/30/25 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 588,300$ -$ -$ 346,630$ 934,930$ 347,630$ 268.9%1,042,890 801,016$ 133,914$ Greens Fees - - - 202,081 202,081 580,667 34.8%1,742,000 154,330 47,751 Pro Shop Sales - - - - - 60,000 0.0%181,000 22,312 (22,312) Golf Lessons - - - 38,660 38,660 33,333 116.0%100,000 42,950 (4,290) Driving Range Fees - - - 243,676 243,676 259,667 93.8%779,000 160,835 82,841 Golf Surcharge - - - 23,085 23,085 83,333 27.7%250,000 19,700 3,385 Rentals 95,886 26,833 54,106 75,553 252,378 376,157 67.1%1,226,070 146,739 105,640 Programs/User Fees 45,988 - - - 45,988 51,940 88.5%155,820 10,714 35,274 Food Sales - - - 3,641 3,641 38,583 9.4%115,750 2,157 1,483 Beverage Sales - - - - - 1,333 0.0%4,000 884 (884) Grants - - - - - - N/A - - - Other Revenue 21,032 - - 8,524 29,556 25,520 115.8%76,560 23,185 6,372 Total Operating Revenues 751,206$ 26,833$ 54,106$ 941,851$ 1,773,996$ 1,858,163$ 95.5%5,673,090$ 1,384,821$ 389,174$ OPERATING EXPENDITURES Personnel 74,306$ -$ -$ 310,041$ 384,348$ 605,840$ 63.4%1,817,521$ 299,272$ 85,076$ Materials & Supplies 25 - - 64,926 64,951 152,629 42.6%457,887 100,435 (35,484) Operational & Contractual 320,399 29,051 24,407 124,446 498,305 377,837 131.9%1,133,511 320,979 177,326 Other - - - - - - N/A - - - Capital 87,831 - - 125,633 213,464 296,314 72.0%888,942 194,341 19,123 Total Operating Expenditures 482,562$ 29,051$ 24,407$ 625,047$ 1,161,068$ 1,432,620$ 81.0%4,297,861$ 915,027$ 246,041$ B&T Administration Overhead Allocation*318,051$ (27,030)$ (56,944)$ (234,077)$ -$ (0)$ N/A -$ -$ -$ Operating Revenues Over (Under) Expenditures 586,696$ (29,248)$ (27,246)$ 82,726$ 612,928$ 425,543$ 144.0%1,375,229$ 469,794$ 143,134$ INTERFUND TRANSACTIONS Reimbursement From Other Funds 13,336$ -$ -$ -$ 13,336$ 13,333$ 100.0%40,000$ 13,336$ -$ Reimbursement To General Fund (315,364) - - - (315,364) (315,362) 100.0%(946,087) (184,720) (130,644) Total Interfund Transactions (302,028)$ -$ -$ -$ (302,028)$ (302,029)$ 100.0%(906,087)$ (171,384)$ (130,644)$ Total Revenues Over (Under) Expenditures - Budgetary Basis 284,668$ (29,248)$ (27,246)$ 82,726$ 310,900$ 123,514$ 469,142$ 298,410$ 12,490$ *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 April 30, 2026 4/30/26 4/30/26 822 4/30/26 YTD % of YTD 2026 4/30/25 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 -$ 571,925$ 16,375$ -$ 588,300$ 213,238$ 275.9%639,715$ 463,466$ 124,834$ Programs/User Fees - 44,910 1,078 - 45,988 51,940 88.5%155,820 10,714 35,274 Pro Shop Sales - - - - - 333 0.0%1,000 - - Rentals 94,886 - - 1,000 95,886 32,533 294.7%97,600 - 95,886 Food Sales - - - - - 2,000 0.0%6,000 - - Beverage Sales - - - - - 1,333 0.0%4,000 - - Grants - - - - - - N/A - - - Other Revenue 21,032 - - - 21,032 15,520 135.5%46,560 3,684 17,348 Total Operating Revenues 115,918$ 616,835$ 17,453$ 1,000$ 751,206$ 316,898$ 237.0%950,695$ 477,864$ 273,342$ OPERATING EXPENDITURES Personnel 74,306$ -$ -$ -$ 74,306$ 110,819$ 67.1%332,458$ 59,458$ 14,849$ Materials & Supplies 25 - - - 25 9,533 0.3%28,600 16,659 (16,634) Operational & Contractual 192,828 121,313 6,259 - 320,399 195,883 163.6%587,649 214,367 106,033 Other - - - - - N/A - - - Capital 87,831 - - - 87,831 1,800 4879.5%5,400 10,088 77,743 Total Operating Expenditures 354,990$ 121,313$ 6,259$ -$ 482,562$ 318,036$ 151.7%954,107$ 300,572$ 181,990$ B&T Administration Overhead Allocation*403,363$ (67,158)$ (13,306)$ (4,848)$ 318,051$ 318,051 100.0%954,154$ 218,679$ 99,373$ Operating Revenues Over (Under) Expenditures 164,291$ 428,365$ (2,112)$ (3,848)$ 586,696$ 316,914$ 185.1%950,742$ 395,971$ 190,725$ INTERFUND TRANSACTIONS Reimbursement From Other Fund 13,336$ -$ -$ -$ 13,336$ 13,333$ 100.0%40,000$ 13,336$ -$ Reimbursement To General Fund (315,364) - - - (315,364) (315,362) 100.0%(946,087) (184,720) (130,644) Total Interfund Transactions (302,028)$ -$ -$ -$ (302,028)$ (302,029)$ 100.0%(906,087)$ (171,384)$ (130,644)$ Total Revenues Over (Under) Expenditures - Budgetary Basis (137,737)$ 428,365$ (2,112)$ (3,848)$ 284,668$ 14,885$ 44,655$ 224,587$ 60,081$ *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 April 30, 2026 4/30/26 4/30/26 4/30/26 YTD % of YTD 2026 4/30/25 Difference 815 816 YTD Amended Amended Adopted YTD Prior Polo Open Fields Total Budget Budget Budget Total Year OPERATING REVENUES Field Rentals -$ 26,833$ 26,833$ 68,000$ 39.5%204,000$ 29,222$ (2,389)$ Range Rentals - - - - N/A - - - Other Revenue - - - N/A - - - Total Operating Revenues -$ 26,833$ 26,833$ 68,000$ 39.5%204,000$ 29,222$ (2,389)$ OPERATING EXPENDITURES Personnel -$ -$ -$ -$ N/A -$ -$ -$ Materials & Supplies - - -$ 3,163 0.0%9,490 - - Operational & Contractual - 29,051 29,051$ 25,774 112.7%77,322 19,126 9,925 Capital - - -$ 66,667 0.0%200,000 - - Total Operating Expenditures -$ 29,051$ 29,051$ 95,604$ 30.4%286,812$ 19,126$ 9,925$ B&T Administration Overhead Allocation*-$ (27,030)$ (27,030)$ (27,030) 100.0%(81,090)$ (18,585)$ (8,445)$ Total Revenues Over (Under) Expenditures - Budgetary Basis -$ (29,248)$ (29,248)$ (54,634)$ 53.5%(163,902)$ (8,489)$ (20,759)$ *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 April 30, 2026 4/30/26 4/30/26 821 YTD % of YTD 2026 4/30/25 Difference B&T Amended Amended Adopted YTD Prior Clubhouse Budget Budget Budget Total Year OPERATING REVENUES Rentals 54,106$ 80,000$ 67.6%240,000$ 55,282$ (1,176)$ Other Revenue - - 0.0%- - - Total Operating Revenues 54,106$ 80,000$ 67.6%240,000$ 55,282$ (1,176)$ OPERATING EXPENDITURES Personnel -$ -$ N/A -$ -$ -$ Materials & Supplies - 1,667 0.0%5,000 137 (137) Operational & Contractual 24,407 21,150 115.4%63,450 12,514 11,893 Capital - - N/A - - - Total Operating Expenditures 24,407$ 22,817$ 107.0%68,450$ 12,651$ 11,757$ B&T Administration Overhead Allocation*(56,944)$ (56,944) 100.0%(170,832)$ (40,298)$ (16,646)$ Operating Revenues Over (Under) Expenditures (27,246)$ 239$ -11384.1%718$ 2,333$ (29,579)$ Total Revenues Over (Under) Expenditures - Budgetary Basis (27,246)$ 239$ 718$ 2,333$ (29,579)$ *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 April 30, 2026 4/30/26 4/30/26 823 831 832 833 834 844 4/30/26 YTD % of YTD 2026 4/30/25 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 -$ 346,630$ -$ -$ -$ -$ 346,630$ 134,392$ 257.9%403,175$ 337,550$ 9,080$ Greens Fees - 202,081 - - - - 202,081 580,667 34.8%1,742,000 154,330 47,751 Pro Shop Sales - - - - - - - 60,000 0.0%180,000 22,312 (22,312) Golf Lessons - - 38,660 - - - 38,660 33,333 116.0%100,000 42,950 (4,290) Driving Range Fees - - 243,676 - - - 243,676 259,667 93.8%779,000 160,835 82,841 Rentals 12,240 - 7,250 56,063 - - 75,553 228,157 33.1%684,470 62,235 13,319 Food Sales 3,641 - - - - - 3,641 36,583 10.0%109,750 2,157 1,483 Beverage Sales - - - - - - - - N/A 884 (884) Golf Surcharge - - - - - 23,085 23,085 83,333 27.7%250,000 19,700 3,385 Other Revenue - 8,524 - - - - 8,524 10,000 85.2%30,000 19,500 (10,976) Total Operating Revenues 15,881$ 557,235$ 289,586$ 56,063$ -$ 23,085$ 941,851$ 1,426,132$ 66.0%4,278,395$ 822,453$ 119,397$ OPERATING EXPENDITURES Personnel -$ 109,123$ 9,613$ 3,038$ 188,268$ 310,041$ 495,021$ 62.6%1,485,063$ 239,815$ 70,227$ Materials & Supplies - 19,281 503 - 45,142 64,926 138,266 47.0%414,797 83,639 (18,713) Operational & Contractual - 89,618 8,622 2,750 23,456 124,446 135,030 92.2%405,090 74,972 49,474 Other - - - - - - - N/A - - Capital - 67,882 8,500 - 49,252 125,633 227,847 55.1%683,542 184,253 (58,619) Total Operating Expenditures -$ 285,903$ 27,238$ 5,788$ 306,118$ -$ 625,047$ 996,164$ 62.7%2,988,492$ 582,678$ 42,369$ Operating Revenues Over (Under) Expenditures 15,881$ 271,332$ 262,349$ 50,275$ (306,118)$ 23,085$ 316,804$ 429,968$ 73.7%1,289,903$ 239,775$ 77,029$ B&T Administration Overhead Allocation*-$ (234,077)$ -$ -$ -$ -$ (234,077)$ (234,077) 100.0%(702,232)$ (159,796)$ (74,282)$ INTERFUND TRANSACTIONS Reimbursement To General Fund -$ -$ -$ -$ -$ -$ N/A -$ 0.0%-$ -$ Total Interfund Transactions -$ -$ -$ -$ -$ -$ N/A -$ -$ -$ -$ Total Revenues Over (Under) Expenditures - Budgetary Basis 15,881$ 37,255$ 262,349$ 50,275$ (306,118)$ 23,085$ 82,726$ 195,890$ 587,671$ 79,979$ 2,747$ *Estimates based on historical year-end audit adjustments. Actual amounts are not measured and recorded until the end of the year.