statistical section

STATISTICAL SECTION
(Unaudited)
The statistical section of the comprehensive annual financial report presents detailed
information as a context for understanding what the information in the financial statements,
note disclosures, and required supplementary information says about the Village's overall
financial health. Below is a description of the type of statistical schedules.
Financial Trends
These schedules contain trend information to help the reader understand how the Village's
financial performance and well-being have changed over time.
Revenue Capacity
These schedules contain information to help the reader assess the Village's most significant
local revenue sources.
Debt Capacity
These schedules present information to help the reader assess the affordability of the Village's
current levels of outstanding debt and the Village's ability to issue additional debt in the
future.
Demographic and Economic Information
These schedules offer demographic and economic indicators to help the reader understand the
environment within which the Village's financial activities take place.
Operating Information
These schedules contain service and infrastructure data to help the reader understand how the
information in the Village's financial report relates to the services the Village provides and the
activities it performs.
VTLLAGE Or GLRNEE, ILLINOTS
Net Position by Component - Last Nine Fiscal Years (in thousands)
April
30, 2013 (Unaudited)
See
Following Page
VILLAGE OF GURNEE, ILLINOIS
Net Position by component - Last Nine Fiscal years (in thousands)
April
30, 2013 (Unaudited)
Govemmental Activities
Net Investment in Capital Assets
$
Restricted
Unrestricted
Total Governmental Activities Net Position
Business-Type Activities
Net Investment in Capital Assets
Unrestricted
Total Business-Type Activities Net Position
Total Primary Govemment
Net Investment in Capital Assets
Restricted
Unrestricted
Total Primary Government Net Position
2005
2006
2007
62,742
63,667
63,935
1,294
1,331
1,301
23,4r9
24,093
28,035
87.444
89.081
93.271
64,102
4,230
63,791
63,994
4,349
4,583
68.332
68.140
68.577
126,944
127,459
l27,g2g
1,294
1,331
27,648
28,432
155.776
t57.22t
Data Source: Village Records
Note: April30,2005 was the first year the village implemented GASB No. 34.
89
1,301
32,619
161.848
2008
2009
2010
20rt
2012
2013
63,622
63,265
63,055
63,715
63,189
65,693
1,343
4,357
5,880
27,081
4,430
27,059
13,606
29,991
3,499
27,163
18,785
19,800
94.9s6
94.703
93-717
95.204
9s.580
91.373
63,429
62,542
61,624
60,948
59,961
59,091
4,242
3,480
3,s44
3,592
4,304
4,684
67.671
66.022
65.1 68
64.540
64.26s
63.77s
127,051
t25,807
124,679
124,663
123,150
r24,784
r,343
4,357
3,499
13,606
5,880
34,233
30,s61
30,707
30,651
23,089
24,484
162.627
60. 725
158.885
159.744
159.845
4,430
90
I 55.148
VILLAGE OF GURNEE, ILLINOIS
Changes in Net Position - Last Nine Fiscal Years
30, 2013 (Unaudited)
April
2005
2006
2007
2008
20tt
2012
20t3
6,379,018
6,469,97E
22,263,032
7,484,183
6,473,460
22,407,935
6,603,539
21,417,251
5,796,476
515,962
225,094
2009
2010
5,890,375
21,498,155
163,384
Expenses
Govemmental Activities
General Govemment
Public Safety
Highways and Streets
Interest On Long-Term Debt
$
5,820,352
16,384,625
6,736,416
6,678,575
6,515,179
18,207,459
18,588,123
19,833,977
6,9ó5,650
19,550,384
4,573,290
5,024,153
5,044,439
459,423
471,054
439,926
6,687,893
356,288
6,837,413
275,128
11,421,475
8t4,4tl
27,237,690 30,439,082 30,751,063 33,393,337 33,528,575 34,508,031 33,817,839 36,379,477 4t,117,281
Business-T1pe Activities
Water and Sewer
Golf Course
5,838,342
6,041,979
6,083,543
157
6,295,783
23.093
6,731,539
400.000
6,394,720
-
7,915,849
7,290,063
23-858
220-080
5,838,499 6.041.979 6.083.543 6.318.876 7.131.539 6.394.720 7.939.707 7.510.143
Total Primary Government Expenses
7,980,033
t20-748
8.100.781
33.076.189 36.481.061 36.834.606 39.712.213 40.660.114 40.902.t51 41.757.546 43.889.620 49.218.062
Program Revenues
Govemmental Activities
Charges for Services
General Government
Public Safety
Highways and Streets
Operating Grants and Contributions
Capital Grants and Contributions
Business-Type Activities
Charges for Services - Water and Sewer
Operating Grants and Contributions
1,798,846
1,650,376
l,o7g,44g
940,34r
2,232,514
3,795,900
4,151,720
5,495,140
6,r92,016
2,392,229
5,955,212
1,976,494
6,294,873
332,027
170,496
146,571
580,257
148,021
4,361,760
277,948
49,803
488,380
l5
3t5.345
5,544,913 5,609.211 6,243.840 6.562.844 6,il6.651 8.065.042 8.962.713 8.852.900
59,390
48.000
8.37E.7s7
6,764,022 7,402,590
7,734,669
6,702,970 6,599,327 6,844,853 5,810,740 5.996,2s5 6.110.094 6.764.022 7.402.s90
7.734.669
1,405,906
3,519,651
386,933
98,973
133,550
1,452,533
3,451,995
504,932
199,851
6,232,791
6,086,732
470,189
5t2,595
5,656,954
r.187.999
32,470
5,536,970
273,770
68,742
328,753
154,344
92,9g6
1,382.231
5,863,435
6,097,973
132.820
12.121
190,1
Total Primary Government
Program Revenues
12-247-883 12.208.538 13.088.693 12.373-584 12.112.906 14.17s.136 1s.726.73s 162ss.490 16.113.426
9l
200s
Net (Expense)/Revenue
Govemmental Activities
Business-Type Activities
s
2006
2007
2008
2009
20tl
2010
2012
2013
(21,692,777) (24,829,871) (24,507,223) (26,830,493) (27,41t,924) (26,442,989) (24,855,t26) (27,526,577) (32,738,524)
864,471
76t,310
557,349
(l,l
(508,136) (1,135,284) (284,626)
)
(366,112)
Total Primary Govemment Net
Revenue (Expense)
General Revenues
Governmental Activities
Taxes
Intergovemmental
Investment Earnings
Gain/Loss on Property Sale
Miscellaneous
Transfers
20,456,320
2,993,954
333,781
(180,692)
133,402
563,155
21,508,341
3,094,936
22,288,636
3,479,551
22,938,055
3,834,460
83 1,069
1,292,234
29,741
27,902
34,654
112,476
890,916
24,199,820 26.467.479
501,000
27
22,532,255
21,276,815
3,433,466
l,l7l,g7l
3,613,264
380,624
34,439
ll,74l
10,705
526,000
550,108
,623,977 28,515,629
70,544
27
79,747
4g,69g
38,622
580,008
,t58,536 25,457.356
23,394,451
3,356,315
62,810
27,634,439
28,824,673
33,192
34,450
68,539
64,565
169.893
169-393
(s39.600)
26.342.515
to,izt
27,902,089 29.098943
Business-Type Activities
Investment Eamings
Miscellaneous
Transfers
69,677 142,004
(563,155) (890,916)
(493,478) (748,912)
176,513
127,668
36,815
10,409
7,960
3,290
2,959
42,t75
(501,000)
(324,487)
(526,000)
(5s0,108)
(s80,008)
s39,600
069.893)
1169.393),
375,512
(3,639,581)
(490,371)
(398,332) (st3,293) (s69,s99) s47,460 (166,603) /r24.2s9\
Total Primary Government
Change in Net Position
Governmental Activities
2,507,043
Business-T1pe Activities
370,993
Total Primary Government
2.R7R.O76
1,637,608
(191,564)
1 446 044
3,116,754
4J6,823
1,695,136
(906,468)
(253,388)
(1,648,577)
3-553-577 778-668 ll-901-965'l fi
Data Source: Village Records
Note: April 30, 2005 was the first year the Village implemented GASB No. 34.
92
(985,633)
(8s4,225)
R3S
RsR'l
1,487,389
ls6)
Rss
164
l0l-3s6
(4.129.952\
VII,LAGE OF GURNEE, ILLINOIS
Fund Balances of Governmental Funds - Last Ten Fiscal Years
30, 2013 (Unaudited)
April
2004
2005
2006
General Fund
$
Reserved
Unreserved
831,735
562,201
563,742
14,102,980
15,948,128
16,744,216
Nonspendable
Unassigned
14,934,715 16,510,329
Total General Fund
17,307,959
All Other Governmental Funds
1,877,521 1,283,537
Reserved
Unreserved, Reported in
Special Revenue Fund
4,897,529
2,795,174
Capital Project Funds
Nonspendable
1,331,263
5,912,065
6,474,073
3,090,202
1,979,532
Restricted
Committed
All Other
Governmental Funds
Total
9,570,224 10,295,904
Data Source: Village Records
Note: The Village implemented GASB No. 54 for the year ended April 30, 2011
93
9,7g4,g6g
2007
2008
2009
20t0
20tl
130,065
59,538
390,493
220,999
17,325,633
20,378,150
21,437,972
21,453,497
351,508
2l
1,312,847 1,590,764 r,372,7r2
6,4r6,650
4,376,945
6,334,075
3,747,696
6,492,950
l,629,g0g
4,270
2012
2013
432,952
22.2s2.013
407,752
22,610,364
1,504,571
5,791,102
1,607,261
1,104
I
2
1l
25
495 70
4
94
4,51 1,099
13,676,995
6,073,175
r75
5,878,923
6,777,652
7I
I
5
7t
I
851
93t
VILLAGE OF GURI\EE, ILLINOIS
changes in Fund Balances of Governmental Funds - Last Ten Fiscal years
April 30, 2013 (Unaudited)
2004
2005
2006
18,459,999
691,436
20,394,300
5,062,001
5,415,053
1,493,213
490,647
333,791
21,292,264
1,503,431
5,539,993
Revenues
Taxes
Licenses and Permits
$
Intergovernmental
Charges for Services
Fines and forfeitures
Interest
1,492,051
403,376
262,197
324,275
26.68
Miscellaneous
Total Revenues
5.325
l,lg7,956
1,356,747
479,304
83 1,069
60,367
,317
29.345
13,792
3l
90
Expenditures
Current
General Government
Public Safety
Highways and Streets
Capital Outlay
Debt Service
Principal
6,574,039
5,749,445
6,635,096
15,769,793
15,299,3 53
3,257,265
3,233,293
17,210,075
3,719,634
5,742,193
l,526,glg
2,201,629
l,lg5,43g
r,392,136
755,316
459,976
1,405,176
459,946
Interest and Fiscal Charges
Other Charges
Total Expenditures
^a
JJ
27 639
rt2
55
31
Excess (Deficiency) of Revenues
Over (Under) Expenditures
(6.s37
,720\
1.
706,205 (623 ,965\
Other Financing Sources (Uses)
Debt Issuance
Payment to Escrow
Sale of Capital Assets
4,950,959
(4,939,200)
Transfers In
Transfers Out
2,293,735
\
(r
403,474
Net Change in Fund Balances
Debt Service as a Percentage
Noncapital Expenditures
(6.13
27,934
29,741
2,672,96r
2,323,454
(2.109 ,806) 0.43 2,539)
584,999
920,657
2.291.194
296.692
of
7.1%
7.1%
6.3%
* ln2013, the Village reclassified sales
taxes from the "Taxes" cateory to the "Intergovernmental,, category.
Data Source: Village Records
95
2007
2008
2009
2010
20tl
2012
2013*
22,352,499
22,820,400
22,583,971
23,922,667
9,334,690
1,707,524
6,482,397
1,710,473
600,335
889,62r
6,558,240
21,214,521
783,213
23,I08,078
1,730,799
1,079,796
1,581,03 7
1,099,577
7,711,006
6,492,149
2,635,267
6,961,296
22,371,093
2,349,lgl
2,034,249
1,679,877
2,444,482
l,g16,317
62,870
33,192
34,450
68.s39
64.565
36.591.81s
37.2t1.036
6,146,102
1,435,431
5tg,23g
1,975,991
34,505.992
557,237
380,624
8.898
32.848.472
3,994,096
6,389,124
18,347,792
4,276,190
6,696,712
18,679,042
4,130,100
1,634,650
2,540,457
3,377,435
1,292,234
13.872
33.489.154
6,654,913
17,533,292
1,402,435
429,456
l,l7r,g7l
12,892
887,465
414,569
977,934
383,324
700
31.548.842
1.940.312
32,855,586
1.6s0.406
1,562,090
1,644,059
79,747
3 1.1 15
33.025.750
479.881
5,873,943
6,227,350
6,275,560
6,262,329
20,837,266
21,681,571
4,791,263
2l,g6l,5gl
4,073,964
1,8 13,873
2,299,031
8,194,996
1,012,093
351,665
55.024
1,052,509
244,617
1,050,000
357,234
l,070,0oo
36.444.659
43,295,507
34.5T6.747
(r.386.77st
(1
,578
34.249
r.230.303
5,465,303
(5,405,933)
27,902
61,592
4,975,905
2,766,467
(4,474.905\
(2,240,467)
528.902
,469214
6.1V.
887,767
'538,1?3
4.3%
60,389
1,873,966
(r.323.75 8)
610.497
70,427
20,343,534
4,517,639
2,362,949
34.235.247
300, I 75
35
105,104
1,956,923
(1,276.91s)
744.482
5,299,173
607,4t9
147,156
6,084,471\
9,995,000
537,665
49,gg7
7,219,295
(1,198,109)
72,859
2,992,525
3,237,001
(3.067.108)
ß.s3 2,725)
(466,741\ 10.752.s45
89,749
3,969,455
(3,900,062)
280,329
0
%
4-2o/n
96
39%
3.9o/n
4.t%
VILLAGE OF GURNEE, ILLINOIS
Assessed Value and
April
Actual Value of Taxable Property - Last Ten Tax Levy years
30, 2013 (Unaudited)
Tax
Levy
Year
2003
Total
Real Estate
$
Railroads
Assessed
Total
Direct
Value
Tax Rate
994,572,294
276,408
994,849,702
2004
1,047,979,229
281,225
1,049,260,453
2005
r,140,160,313
256,766
1,140,417,079
2006
1,235,776,059
254,220
1,235,970,279
2007
1,336,439,067
270,930
1,336,709,997
2008
1,376,370,503
311,575
1,376,692,079
2009
1,349,612,905
376,417
1,349,999,322
2010
1,273,730,995
484,910
1,274,215,905
20n
1,202,046,364
529,559
1,202,575,923
2012
1,091,394,663
573,634
1,091,968,297
Data Source: Office of the County Clerk of Lake County Certificate of Rates and Extensions
Note: Assume Total EAV is l/3 of Estimated Actual Value
97
VILLAGE OF GURNEE, ILLINOIS
Direct and Overlapping Property Tax Rates - Last Ten Tax Levy Years
April 30, 2013 (Unaudited)
See
Following Page
VILLAGE OF GURNEE, ILLINOIS
Direct and Overlapping Property Tax Rates - Last Ten Tax Levy Years
30, 2013 (Unaudited)
April
Taxine Bodv
2003
2004
2005
0.2250
0.2190
0.2100
0.4380
0.4330
0.1980
0.1440
0.1390
0.1320
0.3700
0.3740
0.6540
3.4730
3.3830
3.3270
1.7040
1.7300
1.6910
0.2430
0.2390
0.2340
0.0580
0.0540
0.0490
0.2010
0.2000
0.1970
0.2250
0.2t90
0.2100
0.4380
0.1980
0.3700
0.4330
0.1396
0.3740
3.3920
3.3300
1.7040
1.7300
0.2430
0.2390
3.2650
L6910
0.2340
0.0580
0.0540
0.0490
0.2010
0.2000
0.1970
Direct Rates
Village of Gurnee*
Overlapping Rates for Grade School District 56
Lake County Forest
Warren Township
North Shore Sanitary
Gurnee Park District
School District 56
High School 12l
Warren Newport Library
CLCJAWA Water
College of Lake County
Overlapping Rates for Grade School District 50
Lake County Forest
Warren Township
North Shore Sanitary
Gumee Park District
School District 50
High School l2l
Warren Newport Library
CLCJAWA Water
College of Lake County
0.1440
*
0.1320
0.6540
The Village is a home-rule municipality and as such has the flexibility to levy property taxes. Rates for
debt service are set based on each yeaCs requirements; however, the Village has abated those taxes
annually since 2000.
Overlapping rates are those of local and county governments that apply to property owners within the
Village of Gurnee. They have been further broken down into the two grade school districts that straddle
the Village: Grade School District 56 and District 50.
Data Source: Lake County Clerk Tax Extension Office
98
2006
2007
2008
2009
2010
20tt
2012
0.2040
0.2010
0.1990
0.2000
0.1980
0.2010
0.2120
0.1970
0.1930
0.2010
0.4380
0.4780
0.2460
0.5750
0.1250
0.1200
0.1210
0.1240
0.1360
0.1500
0. I
0.3s80
0.3s00
3.2410
0.3s60
3.2900
0.3640
0.3940
0.4220
3.3480
3.3960
3.s480
3.7850
1.6380
1.s900
1.5490
1.7370
1.9100
0.2270
0.2270
0.2550
0.1960
0.2000
0.2180
0.2780
0.0470
0.2400
0.3060
0.0420
0.19s0
0.2200
0.0420
0.1920
r.6200
0.2340
0.0420
0.47s0
4.2500
2.1730
0.2040
0.2010
0.1990
0.2000
0.1980
0.2010
0.2120
0.1970
0.1930
0.2010
0.4380
0.4780
0.2460
0.5750
0.1250
0.1200
0.12 10
0.1240
0.1360
0.1s00
0.r500
0.3580
0.3500
0.3940
3.0620
0.3s60
3.2900
0.3640
3. l 850
3.2610
3.1490
0.4220
3.7060
1.6380
1.s900
1.5490
1.6200
1.7370
1.9100
4.2310
2.1730
0.2270
0.2200
0.0420
0.1920
0.2270
0.2340
0.0420
0.2550
0.2780
0.3060
0.0420
0.0450
0.0470
0.0s20
0.1960
0.2000
0.2180
0.2400
0.2720
0.0460
0.0460
0.1950
99
0.0450
500
0.0520
0.2720
0.4750
VILLAGE OF GURNEE, ILLINOIS
Principal Property Tax Payers - Current Year and Nine Years Ago
April 30, 2013 (Unaudited)
20t3
2004
Percentage of
Percentage
Total Village
T
The
Mills
Corporation
Propefly Tax Services Co/Six Flags G.A.
Centerpoint Properties Trust
The Realty Associates Fund IX, LP
Gurnee Waterpark LLC (Key Lime Cove)
Walmart Stores, [nc.
Chicago Title Land Trust Company
Inland Western Gurnee LLC
B&S Woodlake Apartments
Advocate Health & Hospital Corporation
The Mills Corporation
Property Tax Services Co/Six Flags G.A.
AMLYBTMT Osprey Lake Partnership
Time Warner Entertainment Company
Northwestern Insurance Company
Walmart Stores, Inc.
$
Total Village
Taxable
Taxable
Taxable
Taxable
Assessed
Assessed
Assessed
Assessed
Value
Rank
Value
Value
52,757,521
I
28,772,719
2
13,956,412
J
12,565,544
4
t.t5%
9,729,799
5
8,707,035
6
0.89%
0.80%
4.78%
2.63%
1.28%
9,650,669
7
0.79%
6,451,53r
8
0.s9%
6,272,705
9
0.57%
5,331,252
I0
0.49%
Rank
r52,594,58s
13.97%
Data Source: Lake County Clerk, Tax Extension Offrce
100
Value
$
49,084,944 I
16,930,549 2
8,087,961 3
7,014,342 4
6,999,300 5
6,838,197 6
5,753,924 7
4,729,823 8
4,530,703 9
3,969,552 10
Dalan/Rubloff Gurnee, LLC
AMLI/BTMT Osprey Lake Partnership
Clarion Partners, LLC
Grand Avenue Associates
of
ll3
4.76%
1.64%
0.78%
0.68%
0.68%
0.66%
0.56%
0.46%
0.44%
0.39%
tr.05%
VILLAGE OF GURNEE, ILLINOIS
Taxable Sales by Category - Last Ten Calendar Years
April 30, 2013 (Unaudited)
See
Following Page
VILLAGE OF GURNEE, ILLINOIS
Taxable Sales by Category - Last Ten Calendar Years
April 30, 2013 (Unaudited)
2003
2004
200s
s 3,443,426 3,954,473
General Merchandise
3,686,155
89t,174 865,856
827,453
Drinking & Eating
1,525,775 1,615,018
1,635,597
Apparel
1,560,574 1,689,857
1,784,101
Furniture & Fixtures
1,222,718 1,441,981
1,503,081
Lumber & Hardware
r,277,172 7,334,733
1,307,339
Auto & Filling Stations
1,516,533 1,586,348
1,905,127
Drugs & Other Retail
2,430,570 2,463,591
2,656,034
Agriculture & All Other
r,365,531 1,027,702
1,576,945
Food
Manufacturers
133,026
140,702
15,366,499 16,120,261
Total
Data Source: Illinois Department of Revenue
101
127,227
17,009,059
2006
2007
2008
2009
2010
20tt
2012
3,527,375 3,519,674 3,194,659 3,165,712 3,229,722 3,009,43g
795,635 824,532 glg,037
3,339,946
790,922 694,039 659,84g
640,712
1,670,304 1,706,240 1,764,513 1,690,524 1,749,730 1,759,g1g
1,797,195
1,845,067 l,74g,9g6 1,653,242 l,4gl,13g 1,547,209 1,933,532
1,723,234
1,466,647 1,456,450 1,249,132 1,050,990 1,059,153 1,050,109
1,099,020
1,233,211 1,112,594 1,141,634 1,034,372 1,055,650 1,064,241
2,024,612 2,092,393 2,044,221 l,gll,463
996,g96
1,960,926 2,250,659
2,522,124
2,790,064 2,774,272 2,627,616 2,372,390 2,65r,010 2,652,700
2,569,294
1,499,061 1,6g9,2gg 1,504,141 1,230,714 1,309,161 1,256,309
1,340,574
195,406 243,388
269,205
136,689
16.988.664
165,r45
t7 .089- 564
t72,26s
204,694
16.168.459 14.822.899
t02
15.449.003
15,780,040
16.287.200
VTLLAGE OF GURNEE, TLLTNOTS
Direct and Overlapping Sales Tax Rates - Last Ten Fiscal Years
April 30, 2013 (Unaudited)
Home Rule
State
Fiscal
Year
Stales Tax
Sales Tax
Rate
Rate
Total
Tax Rate
2004
050%
6.50%
7.00%
2005
0.s0%
6.50%
7.00%
2006
0s0%
6.50%
7.00%
2007
050%
650%
7.00%
2008
0.50%
7.00%
7.50%
2009
0.50%
7.00%
7.s0%
20t0
0.s0%
7.00%
7.50%
20lt
050%
7.00%
7.50%
2012
0.s0%
7.00%
750%
2013
0.50%
7.00%
7.50%
Data Source: Illinois Department of Revenue
Note: Home rule sales tax of
.5olo
was implemented January
I,2001.
The State Sales Tax Rate is broken into 6.25Yo Illinois Department of Revenue and0.75%o
Regional Transportation Authority.
103
VILLAGE OF GURNED, ILLINOIS
Ratios of Outstanding Debt by Type - Last Ten Fiscal Years
April 30, 2013 (Unaudited)
Fiscal
Year
2004
Governmental
Business-Type
Activities
Activities
General
General
Loan
Obligation
Obligation
Payable
Bonds
Bonds
s
$
14,775,000
$
1,250,000
Total
Primary
Government
Percentage
ofPersonal
Per
Income**
Capita**
$ 16,025,000 1.60% $
531
200s
13,445,000 1,060,000 14,505,000
l.3g%
478
2006
12,080,000
865,000 12,945,000
1.20%
422
2007
10,705,000
660,000 I1,365,000
1.04%
365
2008
300,000
9,965,000
450,000 10,615,000 0.95%
337
2009
102,080
8,985,000
230,000 9,317,090
0.79%
284
20t0
52,521
8,340,303
8,392,824
0.70%
262
20tt
7,322,140
7,322,140
0.63%
234
2012
16,741,837
16,741,837
1.40%
s35
2013
15,608,869
15,608,869
1.34%
497
Note: Details of the Village's outstanding debt can be found in the notes to the financial statements.
t*See the Schedule of Demographic and Economic Statistics for personal income and population data.
Data Source: Village Records
104
VILLAGE OF GTIRNEE, ILLINOIS
Ratios of General Bonded Debt Outstanding - Last Ten Fiscal Years
April 30, 2013 (Unaudited)
Less Amounts
Available
in Debt
General
Fiscal
Year
2004
Obligation
Bonds
$ 16,025,000
Percentage
Equalized
Total
Net Bonds
Service Fund
$
$
of
Assessed Value
of
Per
***
,ß
16,025,000
t.6t%
$
531
2005
14,505,000
14,505,000
1.38%
478
2006
12,945,000
12,945,000
l.t4%
422
2007
11,365,000
11,365,000
0.92%
365
2008
10,315,000
10,315,000
0.77%
327
2009
9,215,000
9,2r5,000
0.67%
281
20t0
8,195,000
1,365,412
6,829,588
0.st%
213
20tl
7,322,140
1,364,512
5,957,628
0.47%
190
2012
16,747,837
1,697,292
15,054,545
1.25%
481
2013
15,608,869
1,362,226
14,246,643
1.30%
453
Note: Details of the Village's outstanding debt can be found in the notes to the financial statements.
**See the Schedule of Assessed Value and estimated Actual Value of Taxable Property
for property value data.
***See the Schedule of Demographic and Economic Statistics for population data.
Data Source: Village Records
105
VILLAGE OF GURNEE, TLLTNOTS
Direct and Overlapping Governmental Activities Debt
April 30, 2013 (Unaudited)
(2)
(l)
Percentage
Outstanding
Debt
of Debt
Applicable
to Village
Governmental Unit
(thousands)
Direct
Village of Gurnee
$
15,609
100.00%
(3)
Village's
Share
of
Debt
$
15,609
Overlapping
l,4ll
North Shore Sanitary
Central Lake County Joint Action Water Agency
Gurnee Park District
Waukegan Park District
Warren Newport Library
Lake County
Lake County Forest Preserve
Community College #532
School District 60
School District 50
School District 56
High School District l2l
Total Overlapping Debt
6.46%
16.83%
3,081
9t6
9731%
891
25,506
75,368
1.63%
57.50%
4.44%
4.44%
4.68%
0.04%
s0.70%
38,212
43,660
56.23%
24,550
77,568
724,684
52.63%
40,924
9,090
82,955
303,755
23,235
62,922
Total Direct and Overlapping Debt
9l
18,308
740,293
4t6
5,221
3,683
13,487
1,087
25
131,569
147,177
Data Sources:
(l)
Data Source: Lake County Tax Extension Department
(2)
Determined by ratio of assessed value of properly subject to taxation in Village of Gumee to value
property subject to taxation in overlapping unit.
(3) Amount in column (z)by amount in column (1)
106
of
VILLAGE OF GURNEE, ILLINOIS
Debt Margin Information - Last Ten tr'iscal Years
April 30, 2013 (Unaudited)
Total Net
Debt
Fiscal
Year
Debt
Limit
$
2004
Total Net Debt
Applicable to the
Applicable
to Limit
Debt
Margin
Limit as a Percentage
of Debt Limit
85,781,860
14,775,000
71,006,860
17.2%
13,445,000
76,967,464
14.9%
12,080,000
86,280,973
123%
2007
90,412,464
98,360,973
106;602,436
10,705,000
95,897,436
10.0%
2008
115,291,237
9,865,000
105,426,237
8.6%
2009
2010
118,738,829
8,985,000
109,753,829
7.6%
116,436,579
8,195,000
108,241,579
7.0%
20rl
109,901,122
7,lg5,ooo
102,706,122
6.5%
2012
103,722,173
16,140,000
87,582,173
t5.6%
2013
94,182,266
15,070,000
79,172,266
16.0%
2005
2006
Legal Debt Margin Calculation for Fiscal Year 2013
Total Equalized Assessed Valuation - 2012
Debt
Limit - 8.625% of Total EAV
1,091,968,297
94,182,266
Total Outstanding Debt
Less Debt Not Applicable to Debt
$
15,608,869
Limit
(538,869)
Net Debt Applicable to Limit
15,070,000
Legal Debt Margin
79.112.266
Data Source: Lake County Clerk and Village Records
Note: Under state law, as a homerule municipality, the Village has no legal limit on the amount of outstanding
general obligation debt it may issue; however, in 2005, the Village adopted a selÊimposed limit of 8.625% of
EAV, consistent with the legal limit set forth for non-homerule communities in Illinois.
107
VILLAGE OF GURNEE, ILLINOIS
Demographic and Economic Statistics - Last Ten Calendar Years
April 30, 2013 (Unaudited)
(1)
Calendar
(l)
Year
Population
(2)
(2)
Per
Total
Capita
Income
Personal
(1)
Median
Age
Income
Education
Level in
Years
of
Schooling
(3)
(4)
School
Unemployment
Enrollment
Rate
2003
30,196
$
1,003,231,904
34.5
14.2
12,679
4.8%
2004
30,331 34,329
1,041,232,899
34.5
14.3
12,844
5.t%
2005
30,709 35,116
1,078,377,244
34.7
14.3
12,922
4.1%
2006
31,170 35,058
1,092,757,860
34.8
14.2
13,248
3s%
2007
31,536 35,346
1,114,671,456
36.1
14.2
t3,760
4.3%
2008
32,770 35,876
1,175,656,520
34.8
14.2
74,035
5.7%
1,196,052,858
34.2
r4.2
13,597
8.6%
$
33,224
2009 32,046 37,323
2010
31,295 37,217
1,164,706,015
37
.9
14.2
12,942
9.2%
20ll
31,295 38,120
1,192,965,400
37.9
14.4
13,317
8.7%
2012
31,424 36,950
1,161,717,000
37.8
14.4
13,194
7.7%
Data Source: Illinois Department of Employment, city-data.com
(l)
Population, median age and education level figures are based on surveys conducted during the last
quarter ofthe calendar year.
(2) Personal income information is a total for the year and data is not available at local level so
Lake County Data is utilized.
(3) School enrollment is the total of Elementary and High School.
(4) Unemployment rate information is an adjusted yearly average
108
VILLAGE OF GURNEE, ILLINOIS
Principal Employers - Current Year and Nine Years Ago
April 30, 2013 (Unaudited)
2013
2004
of Total
Village
Population
Yo
Rank
Emoloyer
Gurnee
Mills
Six Flags Great America
Key Lime Cove
District 121 (Warren Township HS)
Nosco Printing Group
Gurnee School District No. 56
Kenall Mfg. Co.
Domino Amjet,Inc.
Nypro Chicago,lnc.
Lambent Technologies
Rank
s00
J
465
4
17.8r%
2.78%
2.59%
400
5
2.23%
35s
6
198%
250
200
200
7
1.39%
I
9
t.tI%
t.tl%
180
I0
1.00%
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
s9.82%
N/A
5 ,000
1
27.82%
a
2
J ,200
10,750
of Total
Village
Population
Yo
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
Source: 2013 Illinois Manufacturers Directory,2013Illinois Services Directory and a selective telephone survey
N/A - Not Available
109
ñ
Ër
VILLAGE OF GURNEE, ILLINOIS
Full-Time Equivalent Village Government Employees by Function - Last Ten Fiscal Years
April 30, 2013 (Unaudited)
See
Following Page
VILLAGE OF GTIRNEE, ILLINOIS
F'ull-Time Equivalent Village Government Employees by Function - Last Ten Fiscal Years
April 30, 2013 (Unaudited)
Function
2004
200s
2006
General Government
Administration
Planning/Building
Engineering
Public Safety
Fire
Police
Communications
12.00
12.75
12.75
10.25
11.25
tt.25
8.75
9.75
9.75
52.00
s6.00
s6.00
77.00
78.00
82.50
13.00
13.00
13.00
18.50
21.50
21.50
3.00
3.00
3.00
13.25
13.25
13.50
207.75
218.50
223.2s
Public Works
Streets
Vehicle Maintenance
Utility
Total
Data Source: Village Records
Note: A full-time employee is scheduled to work a standard 2,080 hour per year, or 2,756 for sworn fire
personnel (including vacation and sick leave). Full-time equivalent employment is calculated by dividing
total labor hours by standard.
110
2007
2008
2009
20t0
20ll
2012
2013
13.00
13.00
13.00
12.50
12.50
12.60
12.85
tt.25
12.26
12.25
9.50
9.50
9.50
9.55
9.7s
8.75
8.75
7.s0
7.50
7.50
6.80
54.25
57.25
57.25
54.00
s3.00
53.00
52.95
82.50
83.50
83.50
80.00
78.00
78.00
78.00
13.00
13.00
13.00
13.50
13.50
13.50
13.75
21.50
2r.50
2r.50
17.50
17.00
16.70
t6.20
3.00
3.00
3.00
4.00
4.00
4.00
4.00
14.50
14.50
14.50
13.50
14.50
13.70
13.65
222.75
226.76
226.75
209.50
208.s0
207.75
212
lll
VILLAGE OF GT]RNEE, ILLINOIS
Operating Indicators by Function - Last Ten Fiscal Years
30, 2013 (Unaudited)
April
Function
2004
200s
2006
General Government
General Business Licenses Issued
(l)
N/A
Number of Commercial Units Constructed
Value of Commercial Construction
Number of Residential Units Constructed
Value of Residential Construction
Public Safety
911 Calls
Police Responses (2)
Physical Anests (4)
Traffic C itations Written
Parking Violations (4)
Fire Responses (3)
Fire Department Mutual Aid Responses (4)
& Highways
Miles of Streets Resurfaced
Inches of Snowfall
Tons of Salt Used in Snow Plowing
N/A
6
26
s15,475,592
$40,267,542
$26,209,744
40
70
81
$6,477,542
$14,914,013
s29,317,437
29,702
26,595
23,210
44,502
45,925
46,245
l0
1,972
2,279
7,295
8,368
9,689
1,3
Emergency Medical Responses (4)
N/A
ll
807
1,174
I,174
5,075
5,420
5,288
3,135
3,137
3,294
425
441
489
Streets
Number of Parkway Trees Planted
2.9
2.8
3.5
30.s
43.0
30.s
1,978
3,564
2,625
173
l6l
217
l8
1,3 8l
20
29
1,449
1,520
l0l
70
423
3.8
4.0
4.2
utiliry
Number of Water Main Breaks (4)
Total Water Consumption (Millions of Gallons)
Number of Water Meters Replaced
Average Daily Consumption (Million of Gallons)
Data Source: Various Village Departments
(1) The Village implemented a general business license requirement in fiscal year 2007; no such requirement
existed prior.
(2) Police responses include contact through 9-1-1, non-emergency lines, walk-up window traffic and
selÊinitiated by officer.
(3) Fire responses include all emergency responses such as fire, false alarms, emergency medical, auto
accidents and mutual aids.
(4) These indicators are reported on a calendar year.
N/A - Not Available
tt2
20ll
2010
2009
2008
2007
2012
2013
759
1,173
1,162
r,024
1,153
1,123
1,287
10
6
I
4
I
2
2
s71,630,326
$20,923,594
s2,823,893
$1,613,910
$11,547,950
$1,405,000
$9,710,000
87
47
J^
2
2
2t2
9
s27,676,605
$16,393,961
s971,803
$715,000
$714,729
$28,939,801
$3,283,000
5,636
3,482
3,648
5,294
3,438
3,546
3,425
5,454
3,525
506
7tI
432
417
442
510
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
5.5
5.4
4.9
4.0
3.0
3.0
1.5
42.5
81.0
76.3
48.5
67.0
27.3
39.9
4,277
7,250
2,576
2,318
3,339
1,573
2,421
87
180
200
185
137
95
276
20
24
31
l8
26
l9
28,395
47,315
2,205
24,636
22,777
22,349
22,494
47,458
2,110
50,283
47,012
45,425
54,075
2,006
1,507
1,374
8,201
8,111
10,309
1,70I
9,182
8,833
7,190
l,l2l
837
1,177
974
r,326
1,186
5,742
5,42r
5,422
23,497
N/A
1,408
1,444
1,488
1,234
r,525
1,294
1,265
451
396
354
244
102
t77
65
3.9
4.0
4.1
3.4
4.2
3.5
3.5
113
VILLAGE OF GURNEE, ILLTNOTS
Capital Asset Statistics by Function - Last Ten Fiscal Years
April 30, 2013 (Unaudited)
Function
2004
Municipal Buildings
Police Station/Dispatch Center
Fire Stations
Public Works Facilities
Village Hall
2005
2006
I
I
1
2
2
2
I
I
I
I
I
tt4
tt4
l2l
l7
t7
31
t7
3t
JJ
24
24
24
1,551
1,551
1,677
1
Highways and Streets
Miles of Streets
Village
County
U.S.
&
State
Private
Number of Street Lights
Village
ComEd
466
466
466
County
l9
l9
N/A
l9
t9
t9
Private
State
t9
N/A
34
Utility
Miles of Watermain
Miles of Sanitary Sewers
Miles of Storm Sewers - Village
Miles of Storm Sewers - Other
Number of Sanitary Force Mains
Facilities not Included in the Reporting Entity
Number of Elementary Schools
Number of High Schools
Number of Libraries
Park District Acres
Data Source: Various Village Departments
ll4
t67.0
t67.0
167.0
133
133
t39
lt7
tl7
127
N/A
N/A
20
4
4
5
8
I
8
2
2
2
I
I
I
J 22
322
J 22
2009
2008
2007
2010
20
ll
20 I 2
20 J
I
I
I
1
I
1
I
2
2
2
2
2
2
2
I
I
I
I
1
1
1
1
I
I
18
l8
t2t
l7
1
2l
I
I
I
I l8
I l8
1
118
1
T7
l7
l7
I7
t7
t7
JJ
JJ
JJ
JJ
33
JJ
33
24
24
24
24
24
24
24
,678
1,679
1,678
1,683
1,540
1,687
466
462
460
460
465
460
4s9
25
25
25
25
25
30
23
t9
t9
t9
19
20
19
20
34
34
34
34
34
N/A
N/A
175.0
181.0
82.0
182.0
182
82
I 82
139
140
140
140
129
130
I 40
I 35
135
135
I 40
I 35
22
25
26
26
26
26
26
5
5
5
5
5
5
5
8
8
I
8
I
8
8
2
2
2
2
2
2
2
1
1
I
I
1
1
I
J 22
322
400
400
1,688
322
1
322
J 22
a
115
1
1
40
I 35