in the circuit court of the eighth judicial circuit of illinois, pike county
Transcription
in the circuit court of the eighth judicial circuit of illinois, pike county
IN THE CIRCUIT COURT OF THE EIGHTH JUDICIAL CIRCUIT OF ILLINOIS, PIKE COUNTY, ILLINOIS ) RE: SNY ISLAND LEVEE DRAINAGE ) DISTRICT ) ) ) ) ) Cause No. VERIFIED PETITION FOR AUTHORITY TO UNDERTAKE LEVEE IMPROVEMENTS, PUMP STATION REPAIRS, BASIN IMPROVEMENTS AND CAPITAL PURCHASES AND IMPROVEMENTS AND FOR AUTHORITY TO LEVY AN ADDITIONAL ASSESSMENT Come now Petitioners Russell E. Koeller, Dan Lundberg, and Brady Lee Borrowman, being all of the duly elected, qualified, and acting commissioners of the Sny Island Levee Drainage District (hereinafter "District"), a levee and drainage district operating under the provisions of the Illinois Drainage Code, 70 ILCS 605/1-1 et seq., (the "Drainage Code"), and pursuant to 70 ILCS 605/4-19, submit their verified petition for authority to undertake repair and improvement projects and purchases and to levy an additional assessment. In support thereof, Petitioners state to the Court as follows: The District. 1. The District was organized in the. County Court of Pike County, Illinois, in the year 1880, in accordance with the provisions of an Act of the General Assembly of the State of Illinois, entitled "An Act to provide for the construction, reparation and protection of the drains, ditches and levees across the lands of others for agricultural, sanitary and mining purposes, and to provide for the organization of drainage districts," approved and in force May 29, 1879, subsequently repealed and replaced with the Drainage Code. SLC-6319982-I 2. Under the Drainage Code, all drainage districts organized under the prior version of the Drainage Code are declared to be legally organized and continue in existence and operate under the provisions of the Drainage Code. 70 ILCS 650/1-5. 3. Russell E. Koeller, Dan Lundberg, and Brady Lee Borrowman are the duly appointed commissioners of the District and they possess all the powers set forth in the Drainage Code. 4. This Court has jurisdiction over all matters pertaining to the organization and operation of the District. 70 ILCS 605/1-4. 5. Under the Drainage Code, a drainage district is formed for the purpose of constructing, maintaining or repairing drains or levees, 70 ILCS 650/3-1, and the commissioners of said districts are granted broad powers to exercise the corporate functions conferred by the law and to perform all acts, express or implied, that may be reasonably required in order to accomplish the purposes of the Drainage Code. 70 ILCS 605/4-14. 6. The District includes land located in Adams, Pike and Calhoun Counties in the State of Illinois. It consists of approximately 113,396 acres, of which approximately 10,168 acres are in property and rights-of-way owned by the District and 4,038 acres of public highways, streets and alleys, leaving the approximate total of 99,190 assessed acres in the District. The District is about 60 miles long and from 3 to 7 miles in width. The general boundaries of the district are Harkness Creek on the north, Wildcat Hollow to the south, one hundred feet riverward of the main stem Mississippi River levee (left descending bank) to the west, and the highwater mark of the 1851 flood to the east. SLC-6319982-1 2 7. After the organization of the District, a levee was constructed along the east bank of the Mississippi River, being the western boundary of the District, for a distance of approximately 54 miles, for the purpose of preventing the overflow waters of the Mississippi River from spreading out over the lands of the District. Running through the entire length of the District was and is a natural canal known as the Sny Channel, which prior to the construction of the Mississippi River Levee, was a side channel of the Mississippi River and was declared by law to be a navigable stream, and the Mississippi River Levee served to cut off the North end of said Sny Channel from the Mississippi River and it thereby became the main drainage canal to drain the lands within the District. 8. In 1957, the County Court of Pike County, Illinois, entered an order authorizing the District to cooperate with the federal government on two projects, one commonly known as the Federal Government Interior Project, and the other commonly known as the Main Stem River Levee Project, wherein the District was converted to a combination gravity flow and pumping district in order to afford better drainage to all lands assessed in the District. 9. The Federal Government Interior Project consisted of sedimentation basins for Pigeon, Horton and Dutch Creeks, diversion channels for Hadley, McCraney, Kiser, Six-Mile and Bay Creeks, the construction of three pumping stations and a closing levee at the lower end of the District to its intersection with Ill. Highway No. 96 in the South part of the District. 10. The Main Stem River Levee Project consisted of raising and strengthening the Mississippi River Levee along the entire western boundary of the District. SLC-6319982-1 3 11. In order to effect a complete drainage system in said District, the District itself constructed what was commonly referred to as the "District Interior Project" consisting of sedimentation basins for Austin Creek, Fall Creek, Walnut Creek, Grub Branch, Shewhart (Gard) Branch, Brewster Creek, Brown Branch, Atlas Creek, TwoMile Creek and Howell Branch, certain relocations of railroads and utilities, construction of the District office, construction of three dwelling houses for pumping station operators, cleaning out that part of the Sny Channel lying North of said U.S. Highway No. 36 in the North part of the District, cleanout and extension of Easley Ditch, and relocation and construction of certain roads and highway. 12. Since the completion of the "District Interior Project" the District has also purchased and/or developed additional sedimentation basins known as the Hack, Pothast, Johnson and Ambrosia basins to facilitate the effectiveness and efficiency of the operation of the District. In all, the District has assumed the responsibility for the maintenance of hundreds of miles of drainage ditches to further enhance the drainage throughout the system. 13. The District levees are currently accredited by the Federal Emergency Management Agency ("FEMA") as providing protection against a 100-year flood event. 14. The Petitioners, as the duly elected commissioners of the District, have a continuing duty to keep the drains, levees, pumping plants and other works of the District in operation and repair. 70 ILCS 605/4-15. The 2011 Projects. 15. When authorized by this Court, the commissioners may "(a) construct additional drains, ditches, levees or other works necessary for the drainage or protection SLC-6319982-1 4 of the lands in the district, including the construction of one or more pumping plants; (b) alter, enlarge, extend, improve, deepen, widen or straighten any drain, levee, pumping plant or other work within the district . . ; (c) change the method of construction, route, size, capacity, termini or plans of any proposed drain, levee or other work of the district; (d) purchase, acquire or lease and maintain and operate dredge boats, draglines, bulldozers or other machinery or equipment necessary for the construction, repair, maintenance and preservation of any drain, levee or other work of the district . . . [and] (f) construct access roads when such roads are necessary to protect or maintain any drain, levee, pumping plant or other work or structure of the district; . . . " 70 ILCS 605/4-16. 16. The Petitioners and District's engineers have determined that certain improvements and repair work, above and beyond the routine annual maintenance work of the District, is necessary and advisable in order to maintain the integrity of the levee system, ensure proper drainage and flood protection to the property within the District, and comply with federal standards and mandates. 17. First, the District must undertake certain improvements to the levees. Following Hurricane Katrina, the federal government, in conjunction with FEMA, implemented a national levee database, required a complete remapping of all levees in the Country, and imposed new standards for the certification of levees. In addition, FEMA adopted the new flood profiles based on the Upper Mississippi River System Flow Frequency Study, USACE, 2004. As a result of this process, in 2009, the District was required to sign a commitment to FEMA that allowed the District to retain its 100-year accreditation for a two-year period provided that the District agreed to bring its levees SLC-6319982-1 5 into compliance with new levee standards and elevations required by FEMA for that certification. 18. Under the federal mandate, the above-referenced work must be completed and the data submitted to FEMA no later than March of 2012. Because construction is generally not feasible after the first of the year, the work must, as a practical matter, be completed by the end of 2011. 19. If the District does not complete the levee improvements in a timely manner, it will lose its 100-year flood protection accreditation and will be reclassified to a 50-year level of flood protection. There would then be a strong probability that the U.S. Army Corps of Engineers would require the river levee elevation to be lowered by as much as two feet to meet standard cross-sections for a 50-year classification of flood protection necessary to meet PL84-99 standards. The U.S. Army Corps of Engineers is currently requiring such a reduction for another levee and drainage district in the Corps' Rock Island District based upon the levee and drainage district's loss of its 100-year flood protection accreditation. 20. Failure to maintain 100-year accreditation will adversely impact the property owners within the District by imposing mandatory flood insurance purchase requirements and tripling flood insurance premiums for property owners having loans backed or regulated by the federal government, increasing regulations on construction projects within the floodplain, and severely hindering opportunities for economic development. 21. More importantly, if the accreditation is not maintained, the threat from flooding on the river would significantly increase because the authorized levee elevations SLC-6319982-1 6 for a 50-year level of protection are much lower than the authorized elevation for a 100year level of protection. 22. The District will suffer financially if the work described herein is not successfully completed and the accreditation is lost because the cost and frequency of future flood-fighting activities will be higher on a 50-year levee than a 100-year levee. 23. Finally, the District will suffer financially if the certification is lost because the District would then have to bear the additional engineering costs required by a FEMA re-accreditation process to the 100-year flood protection standard, if allowed, and purchase flood easements from all parties negatively impacted by a raise in the elevation of the river levee from a 50 year level of protection back to a 100-year level as well as the cost of the proposed levee improvements proposed herein. 24. To meet the federal standards, the District must undertake the following improvements to the levee system, and the Petitioners have determined that it is necessary and advisable to undertake this work: A. Improvements to the main stem river levee in Reach 1 of the District, which generally includes all work and costs associated with the loading, transporting, off-loading and re-grading of sand on the landside slope of the main stem river levee to meet federal standards for protection against a 100-year flood event and provide sufficient material at the base of the levee where needed to establish an access road for future flood-fighting activities; and B. Improvements to the main stem river levee in Reach 3 of the District, which generally includes all work and costs associated with the purchase, SLC-6319982-1 7 loading, transporting, off-loading and re-grading of sand on the land side slope of the main stem river levee to meet federal standards for protection against a 100-year flood event. C. The plans and specifications depicting a cross-section of the proposed levee improvement and setting forth the amount of materials needed at the various stations and the required elevations for the slope work are attached hereto and incorporated herein as Exhibit A to this Petition. 25. In addition, the Petitioners and the District's engineers have determined that certain of the District's pump stations are not operating at maximum efficiency, and that repairs are necessary in order to ensure the District's ability to provide the necessary drainage and flood protection in the most efficient manner. Following the completion of the federal projects described in paragraph 8 above, the District assumed responsibility from the federal government for the maintenance and upkeep of the facilities subject to review through on-site inspections every five years as well as pump efficiency testing. As a result of the latest federally-mandated pump efficiency tests completed by the District engineers, the District is required to undertake certain repairs to the pump stations. 26. These repairs are necessitated by the extraordinary wear and tear on the pump stations during the last three years as a result of vastly increased pumping activities compared to normal years. Prior to 2008, the District averaged approximately 6,000 pumping hours per year. In the past three years, due to the necessity for extraordinary flood-fighting measures, the District has averaged approximately 20,000 pumping hours SLC-6319982-1 8 per year. It is essential that the pumps be restored to full efficiency so that the District can continue to provide the necessary protection to the property in the District. 27. To meet the federal standards, the District must undertake the following repairs to the pump stations, and the Petitioners have determined that it is necessary and advisable to undertake these repairs to pump station 1 and pump station 3A, which work generally includes: repairs to pumps #1 & #2 and gearbox #2 at pump station 1; the purchase of one extra set of right angle gears to replace the set used for the current repairs to gearbox #2 at pump station 1; repairs to gearbox #1 at pump station 3A; and, repairs to all three pumps at pump station 3A. The original plans and specifications for the pump stations — showing the condition to which the pumps will be restored following the proposed repairs — are attached hereto as Exhibit B and incorporated herein by this reference. 28. In addition, the Petitioners and the District's engineers have determined that it is necessary and advisable to undertake certain improvements to the sedimentation basins in the District in order to ensure the District's ability to provide the necessary drainage and flood protection in the most efficient manner. The basin improvements, developed as a result of an overall study of the pumping capacity of the District completed by the District's engineers, will include the addition of or modification of existing basin outlet structures to further restrict the flow of drainage water out of the basins. Specifically, the work will include the following: A. The current outlet structure in the Pigeon Creek sedimentation basin will be modified by affixing a steel plate to the current outlet structure to SLC-6319982-1 9 ' restrict the opening so the flow area would be reduced from the equivalent flow area of 4.5' diameter to 2.5' diameter. B. The current outlet structure in the Dutch Horton sedimentation basis will be modified by adding a concrete structure to the current outlet that would reduce the size of the current outlet from 5' in diameter down to 2- 1/2' in diameter. C. Following these improvements to both of these basin structures, in the event of an excessive rainstorm causing run-off that threatens the overtopping of the basin levees, once the elevation of water in the basin reaches a certain elevation, the restrictions would over-top, allowing the basin outlet structures to function at their original design capabilities. The plans and specifications for these basin outlet modifications are attached hereto as Exhibit C and incorporated herein by this reference. 29. In order to undertake the 2011 Projects, it will be necessary to rent and operate two Caterpillar D400E haul trucks and three Volvo A4OE haul trucks, and it will be necessary for the District to operate one Caterpillar D6T bulldozer, one Caterpillar D6R bulldozer, one Caterpillar 324DL excavator, one Caterpillar 350L excavator, one Mack road tractor, one Trail King lowboy, and one Freightliner dump truck. It may also be necessary for the District or its contractors to rent and operate such other equipment as required from time to time to complete the projects set forth herein, including the purchase of replacement equipment as described in paragraphs 30 and 31 below. 30. In order to undertake the projects described above, as well as the necessary on-going repair and maintenance of the levee and drainage improvements in SLC-6319982-1 10 the District, it will be necessary and advisable for the District to purchase certain new equipment and undertake certain capital improvements in the coming year. 31. Specifically, the Petitioners have determined that it will be necessary and advisable to replace the District's 1996 Caterpillar 350L excavator at 'an estimated cost of $550,000.00. The excavator is a key piece of equipment for the District since it is equipped specifically with a "long reach" boom/stick attachment. This excavator allows the District to properly and efficiently excavate fill from many of the District's wider drainage canals that tend to act as major arteries collecting run-off from large areas of the District and directing it to the Sny channel. The 350L excavator was put in service in January of 1997 and currently has nearly 12,000 hours of operation on it. With this level of use, repair costs and down time are becoming a major detriment to the efficient operation of the District. 32. Second, the Petitioners have determined that it will be necessary and advisable to replace the 1992 Trail King lowboy at an estimated cost of $131,000.00. Due to the age and the District's repeated use of the lowboy during that time, the lowboy has reached the end of its useful life. This lowboy is an integral part of the District's overall operation. It is used to transport the many pieces of heavy equipment along the 60-mile length and up to 8-mile width of the 114,000 acre District for timely ditch and levee maintenance, levee construction, flood-fighting and pump station maintenance. The lowboy is also specifically designed to move oversized equipment, including the District's 350L excavator. 33. Finally, the Petitioners have determined that it is necessary and advisable to construct a larger, more up-to-date shop/storage building at the District's New Canton SLC-6319982-1 11 headquarters at an estimated cost of $169,000.00. The current buildings are more than 40 years old and are not large enough to hold much of the District's equipment. Thus the District is not able to move the equipment inside the buildings for necessary repairs and maintenance and cannot store the equipment inside to avoid theft and wear and tear from the elements. In addition, additional space is needed to properly store supplies utilized in flood-fighting activities such as sandbags and large rolls of plastic. 34. The improvements and repairs to the levees, pumping stations and basins, the equipment rental, and the capital purchases and improvements described in paragraphs 24 — 33 above are referred to herein as the "2011 Projects." The Petitioners have determined that it is necessary and advisable to undertake all of the 2011 Projects for the reasons stated above and in order to ensure the Petitioners ability to carry out their obligations under the Drainage Code and provide the necessary drainage and flood protection to the residents in the District. It is in the best interest of the District, its landowners and residents, for the District to undertake the 2011 Projects. 35. The estimated costs of the 2011 Projects, including the estimated costs associated with obtaining court approval of the 2011 Projects, the proposed additional assessment, and the assessment roll for same, is $3,683,550.00, as shown on Exhibit D and incorporated herein by this reference. 36. The benefits to the lands and other property in the District from the completion of the 2011 Projects exceed the costs to such lands and other property in the District. 37. Pursuant to 70 ILCS 605/4-16 & 605/4-19, Petitioners are requesting the Court's approval of the 2011 Projects and authorization to exercise its power to undertake SLC-6319982-1 12 the 2011 Projects and to take all necessary and lawful acts to carry out and complete these projects. Additional Assessment. 38. In accordance with the Drainage Code and prior order of this Court, the District levies an annual maintenance assessment for the performance of the annual maintenance of the District. 70 ILCS 605/4-18; 70 ILCS 605/5-1. 39. When authorized by this Court, the commissioners may, in order to perform and carry out the duties imposed and powers granted by the Drainage Code or to perform or construct any work authorized by the Court, levy assessments upon the lands and other property benefited to pay the cost thereof and the expenses incident thereto. 70 ILCS 605/4-18. Such assessments may be levied, when sufficient funds are not on hand or otherwise available, for the construction or completion of original, additional or repair work, to pay obligations incurred for incidental expenses or current expenses, obligations incurred in protecting the works of the District in emergencies and in the performance of emergency repair work, or for other lawful purposes set forth in the Drainage Code. 70 ILCS 605/4-18. 40. Under the Drainage Code, the designation "additional assessments" applies to all assessments other than original assessments (the first assessment levied for the construction of the original work of the district) and annual maintenance assessments (assessments levied for the performance of the annual maintenance work of the District) and the term "additional assessments," "shall include assessments for the completion of original, additional or repair work, the construction, enlargement or repair of pumping SLC-6319982-1 13 plants, the payment of lawful obligations incurred by the district and for all other lawful purposes as set forth in this Act." 70 ILCS 605/5-1. 41. The District does not have sufficient funds on hand or otherwise available to pay for the 2011 Projects. Due to extraordinary expenses over the past several years, including several unusually wet seasons requiring extreme flood-fighting measures and sharp increases in diesel fuel costs, the District's annual revenues have been insufficient to meet its operating costs. 42. In addition, the District was forced to use its reserve funds to cover 2008 flood-fighting costs. In light of the District's extraordinary expenses during the last several years, the District's annual maintenance revenues have not been sufficient to replenish the necessary reserves for emergency situations. The District currently has no available emergency reserve funds. 43. The District's audited financial report for the 2010 fiscal year and the unaudited profit and loss statements for the partial fiscal year commencing on November 1, 2010 to the present are attached hereto as Exhibit E and incorporated herein by this reference. The District's prior audited financial statements are on file with this Court. 44. During the 2010 and 2011 fiscal years, the District has incurred significant debt in order to address emergency flood situations and cover its operating expenses. The District maintains a line of credit with Central State Bank in the amount of $1,500,000.00, and the current balance on that line of credit is approximately $1,397,845.00 (the "Line of Credit Debt"), as shown on the statements attached hereto as Exhibit F and incorporated herein by this reference. The vast bulk of those expenditures were incurred to cover the diesel fuel and labor necessary to operate the District's SLC-6319982-1 14 pumping stations during its 2010 flood-fighting efforts. The District does not have sufficient funds on hand or otherwise available to repay the Line of Credit Debt. 45. The District is anticipating extraordinary flood-fighting measures again in 2011 due to exceptional amounts of rain and snowfall during the year. The National Weather Service St. Louis Office has published flood forecasts for the Spring of 2011 predicting: a better than 40% chance that flooding on the Mississippi River will exceed 23' on the Hannibal gauge along Reaches 1 & 2 of the District (with an elevation of 24' classified as major flooding); a 40% chance that the Mississippi River will reach 23' on the Louisiana, Missouri gauge (with an elevation of 20' stage classified as moderate flooding and a 25' stage classified as major flooding). Due to these conditions, the District has already commenced its 2011 pumping operations and river levee preparations. 46. In addition, the cost of the diesel fuel needed to operate the District's pumping plants is continuing to rise to extraordinary levels. During the last calendar year, the price of diesel fuel has increased almost $1.00 per gallon, to the current cost of approximately $3.30 a gallon. 47. The District's annual maintenance assessment is insufficient to cover its operating expenses, including the emergency flood-fighting measures that will be necessary to protect the District during 2011. 48. For the reasons set forth in paragraph 42 - 47 above, the District will need to incur additional indebtedness to cover the District's operating expenses, including the expenses incurred in the performance of work necessary for the District to protect, operate or repair its levees, pumping plants or drainage system during times of flood or SLC-6319982-1 15 other emergency (the "Operating Expenses"). It is estimated that by the end of 2013, the debt incurred to finance the Operating Expenses will equal approximately $1,250,000.00. 49. In order to finance all or a portion of the 2011 Projects, to pay off the Line of Credit Debt, and to finance the Operating Expenses, the District anticipates that it will issue debt certificates (the "Debt Certificates") in accordance with the Local Government Debt Reform Act, 30 ILCS 350/1 et seq., (the "Debt Reform Act"), which Debt Certificates will be a lawful direct general obligation of the District payable from the general funds of the District and such other sources of payment as are otherwise lawfully available (including the current annual maintenance assessment). The District will agree to appropriate funds of the District annually and in a timely manner so as to provide for the payment of principal and interest on the Debt Certificates. This issuance of the Debt Certificates will provide interim financing to allow for timely construction of the 2011 Projects, the payment of the Line of Credit Debt and the financing of the Operating Expenses (collectively, the "2011 Costs"). 50. The District anticipates that it will replace and refinance the Debt Certificates following this Court's approval of the 2011 Projects, the additional assessment requested herein, and the associated assessment roll, through the issuance of long-term bonds payable from said additional assessment in accordance with the Drainage Code and the Debt Reform Act (the "Bonds"). 51. The issuance of the Bonds will allow the District to finance the aforesaid costs and expenses and will allow the District to collect the total additional assessment from property owners on an annual installment basis rather than all at one time. SLC-6319982-1 16 52. Under §§ 6 & 7 of the Debt Reform Act, the proceeds of the Bonds may include an amount to provide for the expenses of issuing such Bonds, including underwriter's discount and costs of bond insurance or other credit enhancement, and also an amount to pay capitalized interest and to provide a reserve fund for the payment of principal of and interest on the bonds (the "Financing Costs"). 53. The Petitioners have determined that it will be necessary and advisable to include the Financing Costs in the amount of the Bonds because the District's annual maintenance assessments will not be sufficient to cover those expenses. 54. The estimated debt to be included in the Bonds therefore includes: (1) the 2011 Costs; and (2) the Financing Costs. Said amounts are detailed on Exhibit G attached hereto and incorporated herein by this reference. 55. The District has determined that for the reasons stated above and in order to ensure the Petitioners' ability to carry out their obligations under the Drainage Code and provide the necessary drainage and flood protection to the residents in the District, it is necessary and advisable to levy an additional assessment ("Additional Assessment") for the payment of the Bonds issued for the purposes set forth herein and for the payment of the interest on said Bonds. The District's annual maintenance assessment will not be sufficient to cover the payment of the Bonds or the interest thereon and the District does not have any other revenues on hand or otherwise available for this purpose. 56. After consultation with a nationally recognized financial services firm and careful study of the costs associated with all of the forgoing, which estimated costs are set forth on Exhibit G attached hereto, the Petitioners have determined that a total Additional Assessment in the maximum amount of $14,579,065.00 is necessary in order to meet SLC-6319982-1 17 these objectives and to allow the Commissioners to perform and carry out the duties and powers granted under the Drainage Code. 57. The benefits to the lands and other property in the District from the levy of the Additional Assessment exceed the costs to such lands and other property in the District. 58. Pursuant to 70 ILCS/605/4-18 & 4-19, Petitioners are requesting authority to levy the Additional Assessment in the maximum amount of $14,579,065.00 for the purposes set forth above. 59. Attached hereto as Exhibit H, and incorporated herein by this reference, is an Affidavit executed by the Superintendent of the District, Michael H. Reed giving the names and addresses of all the owners of land situated within the District, if known, and where unknown, the names and addresses of the persons who last paid the general taxes on the land for which the names or addresses of the owners are unknown, as shown on the Collector's Books in the County in which such land is situated; said Affidavit also states the names and addresses of all corporate authorities having jurisdiction over the public highways, public streets and alleys located within the District, which are subject to assessment in this proceeding. WHEREFORE, Petitioners hereby request this Court to: A. Set this Petition for hearing and upon the hearing of such Petition, grant the relief requested herein, including (1) approval of the 2011 Projects and authorization for the Petitioners to take all necessary and lawful work to complete the construction and implementation of those projects and (2) authority for the District to levy an Additional Assessment in the total maximum amount of $14,579,065.00 for the purposes set forth herein and SLC-6319982-1 18 to take all necessary and lawful acts for the implementation of this assessment; B. Direct the Petitioners to prepare and file with the Court an assessment roll for the approved Additional Assessment and to provide notice of said filing and of the hearing on said assessment roll as required in the Drainage Code. C. Grant such other and further relief as the Court deems appropriate. Respectfully Submitted, Dan Lundberg Zai6 Brady L Borrowman Commissioners of the Sny Island Levee Drainage District SLC-6319982-1 19 STATE OF ILLINOIS ) SS. COUNTY OF PIKE ) Russell E. Koeller, Dan Lundberg and Brady Lee Borrowman, Commissioners of the Sny Island Levee Drainage District, being first duly sworn according to law on their respective oaths, do depose and say that they have read the foregoing Petition and know the contents thereof and that the matters and things therein stated are true to the best of their knowledge and belief. Dan Lundberg Subscribed and sworn to before me this 5th day of April, 2011. 1(a- ( V__./Cd4/4-/') Notary Public OFFICIAL SEAL TRUDI BRUMMELL Notary Public - State of Illinois My Commission Expires Jun 02, 2012 SLC-6319982-1 20 HUSCH BLACKWELL LLP By: Joi f. Sandifer, #6200548 :A/avid R. Human, #6192579 The Plaza in Clayton Office Tower 190 Carondelet Plaza, Suite 600 St. Louis, MO 63105 Phone: (314) 480-1500 (314) 480-1505 Fax: HUTMACHER & RAPP PC Matthew A. Hutmacher, #1295608 428 N. 6th St. Quincy IL 62301 (217) 222-0752 Attorneys for Sny Island Levee Drainage District 21 Exhibit A Plans and Specifications for Levee Improvements (Oversized Exhibit. See separate folder.) SLC-6319982-1 22 Exhibit B Plans and Specifications for Pump Station Repairs (Oversized Exhibit. See separate folder.) SLC-6319982-1 23 Exhibit C Plans and Specifications for Basin Improvements (Oversized Exhibit. See separate folder.) SLC-6319982-1 24 Exhibit D SNY ISLAND LEVEE DRAINAGE DISTRICT 2011 IMPROVEMENT AND REPAIR PROJECTS PUMP STATION REPAIRS $529,800.00 PUMP STATION 1 Repairs To Pump #1 Repairs To Pump #2 Repairs To Gearbox #2 Right Angle Gear Set (Estimated) (Estimated) (Estimated) (Estimated) $75,000.00 $75,000.00 $45,000.00 $31,200.00 PUMP STATION 3A Repairs To Pump #1 Repairs To Gearbox #1 Repairs To Gearbox #2 Repairs To Pump #3 (Estimated) (Estimated) (Estimated) (Estimated) $50,000.00 $12,500.00 $16,100.00 $50,000.00 MODIFY ENGINES AT 1 & 3A TO MEET EPA STANDARDS (2013) $175,000.00 LEVEE IMPROVEMENTS — REACH 1 $759,700 LEVEE SLOPE IMPROVEMENTS Volvo Truck Rental, 10 Months @ $23,000.00/Month Fuel, 1,000 Gal./Wk. x 40 Weeks x $2.70/Gal. Volvo/Cat Truck Rental, 2 Months @ $31,000.00/Month Volvo Truck Rental, 2 Months @ $34,500.00/Month Fuel, 1,500 Gal./Wk. x 16 Weeks x $3.00/Gal. $230,000.00 $108,000.00 $ 62,000.00 $ 69,000.00 $ 4,500.00 LEVEE ACCESS IMPROVEMENT Volvo Truck Rental, 6 Months @ 34,500.00/Month Fuel, 1,500.00 Gal./Wk. x 16 Weeks x $3.30/Gal. $207,000.00 $ 79,200.00 LEVEE IMPROVEMENTS — REACH 3 $1,038,050.00 LEVEE IMPROVEMENTS $6.90/Ton (52,000 Cy = 77,000 Tons) Unloaded-Landside Fuel Surcharge, Based On Cost Of $3.00/Gal. Off Highway Volvo Truck Rental, 4 Months @ $34,500.00/Month Trucking-Fuel (300 Gal./Day x 80 Days = 24,000 Gal. @ $3.30/Gal.) 30% Contingency SLC-6319982-1 25 $531,300.00 $ 50,000.00 $138,000.00 $ 79,200.00 $239,550.00 BASIN IMPROVEMENTS $11,000.00 PIGEON CREEK BASIN Modify Control Structure At Outlet $1,000.00 DUTCH HORTON BASIN Install Control Structure At Outlet $10,000.00 CAPITAL PURCHASES AND IMPROVEMENTS $850,000.00 Excavator Lowboy Trailer Combination Shop/Storage Building $550,000.00 $131,000.00 $169,000.00 PROFESSIONAL FEES $450,000.00 Engineering Fees For Certification Projects And Attorneys' And Expert Witness Fees Associated With Legal Proceedings For Approval Of Construction Projects, Approval Of Additional Assessment, And Approval Of Assessment Roll. ESTIMATED TOTAL COSTS OF 2011 PROJECTS SLC-6319982-1 26 $3,638,550.00 Exhibit E STATE OF ILLINOIS ) ) ss. COUNTY OF PIKE ) Russell E. Koeller, Dan Lundberg and Brady Lee Borrowman, Commissioners of the Sny Island Levee Draina ge District, being first duly sworn accordin g to law on their respective oaths, do depose and sa y that the documents attached hereto are true and accurate copies of the ( 1 ) audited financial report for the Sn y Island Levee Drainage District for the fiscal year ending October 31, 2010 as prepared b y Danielle M. Fleer, Certified Public Accountant, and (2) unaudited profit and loss statements for the Sn y Island Levee Draina ge District for the partial fiscal year commencing on November 1, 2010 to the present. To the best of the undersi gned knowledge and belief, said reports show the amount of monies collected b y the District during the relevant timeframes and uring said perio the manner in which the funds of the district were Dan Lundberg A r(A4Yetrm,etA-N-Brady Lie Borrowman Subscribed and sworn to before me this 5th da y of April, 2011. , 16 p-20)ail Notary Public OFFICIAL SEAL TRUDI BRUMMELL Notary Public - State of Illinois My Commission Expires Jun 02, 2012 SLC-6319982-I 27 SNY ISLAND LEVEE DRAINAGE DISTRICT FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION Year Ended October 31, 2010 SNY ISLAND LEVEE DRAINAGE DISTRICT FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION Year Ended October 3), 2010 'FABLE OF CONTENTS Pagq Independent Auditor's Report Management's Discussion and Analysis (unaudited) Basic Financial Statements Government-wide Financial Statements: Statement of Net Assets Statement of Activities Fund Financial Statements: Balance Sheet Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Goverm»ental Activities Notes to Financial Statements Required Supplementary Information Statement of Revenues, Expenditures, and Changes in Fund Balance -Budget and Actual -- Annual Maintenance Fund Notes to Budgetary Comparison Schedules -- Annual Maintenance Fund 2-7 8 9 10 11 13-20 2] 22 onielle.IVt Fleer, CPA, P.C. You See Numbers, We See Opportunities dfleer©adams.net (217) 222-0072 P.O. Box 3181 2327 North 12th Street Quincy, IL 62305 (217) 222-9147 Fax INDEPENDENT AUDITOR' S REPORT The Board of Commissioners Say Island Levee Drainage District New Canton, Illinois We have audited the accompanying financial statements of the governmental activities and each major fund of Sny Island Levee Drainage District as of and for the year ended October 31, 2010 which collectively comprise the District's basic financial statements as listed in the table of contents. These financial statements are the responsibility of Sny Island Levee Drainage District's management. Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinions. In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities and each major fund of the Sny Island Levee Drainage District as of October 31, 2010 and the respective changes in financial position for the year then ended in conformity with accounting principles generally accepted in the United States of America. Accounting principles generally accepted in the United States of America require that the management's discussion and analysis on pages 2 through 7 and budgetary comparison information on 21 and 22 be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of the financial reporting for placing the basic financial statements in an appropriate operationico»omic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, wit eh consisted principally of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic fina icial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. amelle M. 'leer Certified Public Accountants Qiiincy, Illinois Januar}, 5,:20ll The CPA. Never Utderestirnate The Value. SNY ISLAND LEVEE DRAINAGE DISTRICT MANAGEMENT DISCUSSION & ANALYSIS For the year ended October 31, 2010 Our discussion and analysis of Sny Island Levee Drainage District's financial performance provides an overview of the District's financial activities for the fiscal year ended October 31, 2010, Please read it in conjunction with the District's financial statements which begin on page 8. FINANCIAL HIGHLIGHTS • The assets of the Soy Island Levee Drainage District exceeded its liabilities at the close of the most recent fiscal year by $ 2 117 286. Of this amount unrestricted net assets may be used to meet the government's ongoing obligations to benefited landowners and creditors in accordance with the District's fund designation and fiscal policies. As of October 31, 2010, the District reported a deficit balance in unrestricted net assets of 1 085 725. • The District's total net assets decreased by $ 1 531 455. • As of the close of the current fiscal year, the Sny Island Levee Drainage District's governmental funds reported combined ending fund balances of $ 70 237. Of this amount, $ (1 l68 759) is unreserved and available for use within the District's designation and policies. • At the end of the current fiscal year, unreserved fund balance for the general fund was a deficit of $ 2 287 951. OVERVIEW OF THE FINANCIAL STATEMENTS This discussion and analysis is intended to serve as an introduction to the District's basic financial statements. The District's financial statements are comprised of three components: 1) government-wide financial statements, 2) fund financial statements and 3) notes to the financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves. Government-wide financial statements — The government-wide financial statements are designed to provide readers with a broad overview of the District's finances, in a manner similar to a private-sector business. The Statement of Net Assets presents information on all of the District's assets and liabilities, with the difference between the two reported as net assets, Over time, increases or decreases in net assets may serve as a useful indicator of whether the financial position of the District is improving or deteriorating. The Statement of Activities presents information showing how the District's net assets changed during the fiscal year. All changes in net assets are reported when the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in the future fiscal periods (e.g. unused compensated absences). Both of the government-wide financial . s atements•distinguish functions of the District that are principally supported by drainage assessments. The governmental activities of the District include general administration, pumping operations, heavy equipment operations and capital projects. The governmentwide financial statements can be found on page 8-9 of this report. Fund financial statements A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The District, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. All of the funds of the District can be classified as governmental funds. -2- Governmental Funds Governmental funds are used to account for all of the operations of the District. Unlike the government-wide financial statements, governmental fund financial statements focus on current sources and uses of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a government's near-term financing requirements. Because the focus of governmental finds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the government's near-term financing decisions. Both the governmental funds balance sheet and governmental fund statements of revenue, expenditures, and changes in fund balances provides a reconciliation to facilitate this comparison between governmental funds and govermnental activities. The District maintains 3 governmental funds. Information is presented separately in the Governmental Fund Balance Sheet and in the Governmental Fund Statement of Revenues, Expenditures, and Changes in Fund Balances for the General, Capital Projects and Permanent fund, all of which are considered to be major fimds, The basic governmental funds financial statements can be fbund on pages 10-12. Notes to the Financial Statements — The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements. The notes to the financial statements can be found on pages 13 — 20. GOVERNMENT-WIDE FINANCIAL ANALYSIS As noted earlier, net assets may serve over time as a useful indicator of government's financial position. In the case of the Sny Island Levee Drainage District, assets exceeded liabilities by $ 2 1)7 286 as of October 31, 2010. The largest portion of the District's net assets reflects its investments in capital assets (e.g., land, building, and equipment). The District uses these capital assets to provide service to its benefited landowners; consequently these assets are not available for future spending. The remaining balance of unrestricted net assets, a deficit of $ 1085 725, may be used to meet the government's ongoing obligation to benefited landowners and creditors. As of October 31, 2010, the District was not able to report positive balances in both categories of net assets, either for the government as a whole or for its separate governmental activities. Say island Levee Drainage District (in 000's) Governmental Assets Capital assets, net Other assets Liabilities Other liabilities Long-term liabilities Net Assets Invested in capital assets, Net of debt Unrestricted Total Nel Assets $ 3 203 673 S 1 472 287 S I 759 $ 3 203 08(i) aLuz Analysis of the District's Operations -- Overall the District had a decrease in net assets of $ 1 531 455. Revenue from assessments remained relatively unchanged from. the• prior year. Income from pipe sales increased $ 25 764, with a corresponding increase in pipe purchases, as the District saw an increase in tiling activities. Investment earnings decreased by $ 21 926 as the remainder of' the District's investments were eventually cashed in to supplement shortfalls in operating funds and interest rates continued to fall. The District faced yet another challenging year as near record rainfalls coupled with remaining clean up from the flood and restoration of the levees into pre-flood conditions monopolized the District's resources. There are still some amounts due from the Department of Homeland Security Public Assistance grant -3- resulting from actual expenses which were greater than estimates in the amount of $ 36 757 from the 2008 flood. Additionally in 2010, another federal disaster was declared in Adams and Pike County and federal funds due from that disaster are $ 52 357. During fiscal year 2010, the District saw a record number of both pump station run hours and gallons of diesel fuel consumed. Consequently, almost every material expense of the District was impacted including fuel expenses and pump station expenses. Below are charts depicting the number of run hours at each pump station over the past fifteen years and another chart showing the gallons of diesel fuel delivered to each of the pump stations over the past fifteen years. Run Hours by Pump Station 40000 30000 Pump Station #4 20000 Pump Station #3A 10000 Pump Station #1 0 46 Aci <4 -1,6') 1, -0 ), -0 -0k) -0% -0' Fiscal Year 800000 700000 600000 500000 T. 400000 : 300000 200000 100000 0 FY96 FY98 FY00 FY02 FY04 FY06 FY08 FY10 Additionally, due to the flood of 2008, major river levee improvements were needed in order for the District to remain in compliance with Public Law 84-99. These improvements involve an enormous amount of personnel and heavy equipment expense. General administration expenses increased by 54%, primarily due to increased legal and engineering costs, repairs and maintenance which includes the river levee improvement project, and fuel. The District completed a reassessment during fiscal year 2008 which changed the methodology for calculating the net benefit of the District to railroads. Two of the -4- railroads are contesting the assessment which has created a legal battle for the District. This coupled with levee restoration has also demanded an increased Sny Island Levee Drainage District use of engineering services. Legal costs for the (in 000's) fiscal year ended October 31, 2010 were 5 366 536 and engineering fees were $ 101 436 which is a total FY10 FY09 increase of $ 159 , 493 -- over the prior year. Revenues Assessments S 2 066 $ 2 040 Pumping operations expenses increased 156% over Charges for products the prior year. The largest cost of pumping and services 80 54 activities consisted of fuel, grease and oil in the Investment earnings 55 34 amount of $1.6 million due to heavy pumping Disaster income 308 4 operations as depicted in the chart above, but also Other 3 101 very high diesel fuel prices. Salaries almost doubled Total Revenues 2 570 2 254 as a result of the increased pumping operations as well as repairs and maintenance. Expenses Salaries 454 650 Heavy equipment operations remained relatively Materials 26 24 unchanged from the prior year. Salaries and wages Fuel 1 812 646 increased due to the river levee improvement project, Repairs & Maintbut the District did see a decrease in heavy equipment enance 505 179 repairs and maintenance. Flood 45 79 Depreciation 209 191 Other 646 855 Total Expenses ___4102 _2221 Change in net assets $(1,531) FINANCIAL ANALYSIS OF THE GOVERNMENT'S FUNDS The focus of the District's governmental funds is to provide information on near-term inflows, outflows, and balances of spendable resources. Such information is useful in assessing the District's financing requirements. In particular, unreserved fund balance may serve as a useful measure of a government's net resources available for spending at the end of the fiscal year. At the end of the current fiscal year, the Sny Island Levee Drainage District's governmental funds reported combined ending fund balances of 5 70 237. Of this amount, unreserved-undesignated fund balance has a deficit balance of $ 1 168 759. The remainder of the fund balance is unreserved -- board designated to indicate that the board of directors has designated these finds for other purposes as described in Note 1. However, the board has authorized these board designated funds to make interest bearing loans to the general annual maintenance fund to cover operating deficits, and fully expects to repay these loans. In the General Annual Maintenance fund, the unreserved -- undesignated fund balance was a deficit of $ 2 287 951 which is an increase in the deficit of $ 511 555 over the prior year. This deficit was funded by obtaining open end notes payable and a line of credit. The total amount of bank debt outstanding as of October 31, 2010 was $ 1 185 122, The total change in net assets for the year was a deficit of $ 511 702 for mostly the same reasons as described in the Government-wide financial analysis. Assessment revenue remained relatively unchanged from the prior year, however, less than depicted in the government-wide financial statements due to the outstanding assessments from the railroads as described in Note 10. Disaster income decreased substantially as the remaining payments from the 2008 flood disaster were collected. There were no resources used from the capital projects fund for the year ended October 31, 2010. -5- CAPITAL ASSETS The Sny Island Levee Drainage District's investment in capital assets for its governmental activities as of October 31, 2010 amounts to S 3 203 011 (net of accumulated depreciation). This investment in capital assets includes land, buildings and equipment. The total increase in the District's investment in capital assets for the current fiscal year was S 21 000 due to additions greater than depreciation. The largest purchase made by the District this year was a 324DL Caterpillar Excavator. Additional information on the District's capital assets can be found in Note 1E3 on page 15 or Note 4 on page 17 of this report. DEBT The District obtained two open end notes payable and a line of credit during the year ended fiscal year ended October 31, 2010. Each note matures on November 30, 2010 and bears interest at the rate of 4.75%. The maximum note amount and current balance as of October 31, 2010 is presented below: Open Note Payable Open Note Payable Line of Credit Note Amount $ 600 045 200 045 475 000 Balance 100112010 5 600 045 197 132 387 945 $,1..A5 . 122 BUDGETARY INFORMATION 'Me District prepared a budget for the first time for fiscal year 2010. A budget is very difficult for the District because most of the District's significant expenses are dependent on the amount of pumping operations required due to rainfall and weather conditions, which are unpredictable. The events of the past year show this to be true. The actual expenditures were significantly greater than budgeted, as the budgeted numbers were created based on a "normal" operating year. The most significant expenditure, fuel, was $ 1.4 million greater than the budgeted amount, due both to the number of gallons of fuel used and a higher than expected fuel price. Legal and engineering fees in the Office of the board line item were also significantly higher than budget, due to the lawsuit with the railroads and the river levee improvement project. Levee and ditch maintenance expenses were also significantly greater than budget due to the river levee improvement project which was not budgeted. However, budgeted expenses for dredging of $ 137 683 were not realized because all dredging operations were suspended due to the river levee improvement project. ECONOMIC FACTORS The past three years the District has seen abnormally wet weather conditions which has had a dire impact on the District's financial condition. Since fiscal year 2007 the District's net assets have decreased almost 51 million, cash and investments have decreased $1.3 million and debt has increased almost $1.2 million. In addition to the increased costs of operating the pump stations during these limes, the pumps have seen an enormous amount of wear and tear. During August, 2010, one pump completely failed and is currently being repaired at an estimated cost of $.80 000: Pump testing-completed in 2010 has shown questionable efficiencies at two of the pump stations and highlighted much needed repairs at very high costs. Also, the flood of 2008 caused much damage to the District's levee infrastructure. During fiscal year 2010 the District began the work to bring the levees back to 100 year flood levels, but there is much work left io be done. The ongoing litigation with the railroads in regards to their increased annual maintenance assessment in fiscal year 2009 has also been financially draining on the District. The legal fees incurred to defend the assessment coupled with the fact that 5359K of assessments remain unpaid have added additional financial difficulties. In light of all of these facts and circumstances, the District has many decisions to make regarding the financial health of the District going forward. The District is pursuing a general obligation bond issue to fund additional levee improvements, additional pumping capacity at -6- pump station 1t 3A, completion of a drainage study, interior drainage projects to improve the overall drainage of the District, and repairs at all of the pump stations. The District will also be looking at Illinois Department of Commerce and Economic Opportunity grants to help with the funding of these projects. CONTACTING THE DISTRICT'S FINANCIAL MANAGEMENT This financial report is designed to provide a general overview of the District's finances for all its landowners, customers, creditors and such. Questions concerning any of the information provided in this report or requests for additional information should be addressed to the Sny Island Levee Drainage District, Mike Reed, Superintendent ; P.O. Box 169. New Canton, IL 62356. SNY ISLAND LEVEE DRAINAGE DISTRICT STATEMENT OF NET ASSETS OCTOBER 31, 2010 PRIMARY GOVERNMENT GOVERNMENTAL ACTIVITIES ASSETS Cash and cash equivalents Receivables Inventories Capital assets Capital assets not being depreciated Capital assets, net of depreciation Leased equipment under capital lease, net of depreciation Total capital assets Total assets S 25 859 517 722 129 771 1 464 806 1 326 538 411 667 3 203 011 3 876 363 LIABILITIES Accounts payable and accrued expenses Liability for compensated absences Central State Bank - Lines of Credit Obligation under capital lease: Due within one year Due in more than one year Total liabilities 209 881 12 825 1185 122 64 277 286 972 1 759 077 NET ASSETS Invested in capital assets Unrestricted Total net assets S The accompanying notes are an integral part of these financial statements. -8- 3 203 011 (1 085 725) 2 117 286 SNY ISLAND LEVEE DRAINAGE DISTRICT STATEMENT OF ACTIVITIES YEAR ENDED OCTOBER 31, 2010 General Administration Total .xpenses: Salaries, wages, and benefits Materials and supplies Fuel, grease and oil Repairs and maintenance Flood expense Other program expenses Depreciation Total expenses General revenues: S 961 $ 562 249 792 258 876 821 519 168 634 S 13 549 147 797 332 189 45 258 772 933 3 902 1 484 263 2 065 717 Assessments Charges for products and services 79 516 33 538 308 445 82 848 2 570 064 (1 53) 455) Unrestricted investment earnings Disaster income Other income Total general revenues Changes in net assets 3 648 741 Net assets-beginning Net assets-ending 649 25 1 812 504 45 854 208 4 101 S 2 117 286 The accompanying notes are an integral part of these financial statements. -9- Functions/Programs: Heavy Equipment Pumping Operations Operations 319 401 S 11 934 1 664 452 114 781 161 926 79 59 684 76 758 2 247 010 22 259 128 161 370 247 57 822 Capital Projects S SNY ISLAND LEVEE DRAINAGE DISTRICT BALANCE SHEET OCTOBER 31, 2010 Cpital Projects Fund Reserve Fund Fall Creek General Annual Maintenance Total Governmental Funds Permanent Fund Reserve Fund Seepage ASSETS Cash and cash equivalents Receivables - Assessments and general Receivables - FEMA Due from General Annual Maintenance Inventories Total assets S 9 408 41 561 2 927 S 14 969 S 544 657 129 771 183 667 S 559 626 1 482 $ 1 797 080 $ 1 798 562 S 25 859 el I 561 2 927 2 341 737 129 771 2 541 855 LIABILITIES AND FUND BALANCES Liabilities: Accounts payable and accrued expenses Due to Reserve F u nd Seepage Due to Reserve Fund Fall Creek Total liabilities Fund balances: Unreserved - undesignated Unreserved - board designated Total fund balances Total liabilities and fund balances S 129 881 1 797 080 544 657 2 471 618 129 1 797 544 2 471 (2 287 951) 559 626 $ (2 287 951) 183 667 S 559 626 559 626 $ 881 080 657 618 (1 168 759) 1 238 996 70 237 559 566 1 238 996 1 798 562 1 798 562 Amounts reported for governmental activities in the statements of net assets are different because: Some assets are not available to pay for current period expenditures and, therefore, are not reported in in the funds. Capital assets used in governmental activities are not financial resources and therefore are not reported in the funds. Some liabilities are not due and payable in the current period and therefore are not reported in the funds. Long term liabilities are not due and payable in the current period and, therefore, they are not reported in the governmental fund balance sheet. 473 234 3 203 011 ( 286 872) - Net assets of governmental activities The accompanying notes are an integral part of these financial statements. - 10 - (l 342 324) S 2 117 286 SNY ISLAND LEVEE DRAINAGE DISTRICT STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES GOVERNMENTAL FUNDS YEAR ENDED OCTOBER 31, 2010 General Annual Maintenance Capital Projects Fund Reserve Fund Fall Creek Permanent Fund Reserve Fund Seepage Total Governmental Funds REVENUES Assessments Material and pipe sales Lease income Farm income Investment earnings Miscellaneous Disaster income - FNMA Total revenue $ 1 865 795 79 516 17 850 32 580 10 064 32 418 222 260 2 260 483 S $ 5 113 18 369 5 113 18 369 1865 795 79 516 17 850 32 580 33 546 32 418 222 260 2 283 965 EXPENDITURES Current: General administration Payroll Office supplies Building utilities and maintenance Insurance Legal and audit Engineering Miscellaneous Pumping Operations Payroll Operating expenses Heavy Equipment Operations Payroll Equipment expenses Other Operations Payroll Equipment expenses Pipe and wire rope Shop supplies and maintenance Dredge Levee and ditch maintenance Other Flood Miscellaneous Payroll taxes Employee benefits Debt Service: Principal Interest Capital Outlay: Total expenditures 105 858 7 691 1 134 108 843 366 536 101 436 46 671 105 858 7 691 1 134 108 843 366 536 101 436 46 671 286 850 1 750 104 286 850 1 750 104 153 619 57 772 153 619 57 772 25 914 163 401 68 820 5 171 79 315 828 1 834 89 691 25 914 163 401 68 820 5 171 79 315 828 1 834 89 691 52 993 78 064 52 993 78 064 33 738 61993 230 322 4 114 362 33 738 61 993 230 322 4 114 362 OTHER FINANCING SOURCES Loan Proceeds Net change in fund balances Fund balances - beginning Fund balances - ending $ 1 342 324 ( 511 555) (1 776 396) 5 113 554 513 (2 287 951) 5 559 626 The accompanying notes are an integral part of these financial statements. 1 342 324 ( 488 073) 558 310 18 369 I 780 193 $ 798 562 5 70 237 SNY ISLAND LEVEE DRAINAGE DISTRICT RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES OF GOVERNMENTAL ACTIVITIES YEAR ENDED OCTOBER 31, 2010 S Net change in fund balances-total govermental funds Government funds report capital outlays as expenditures. However, in the statement of activities the cost of those assets is allocated over their estimated useful lives and reported as depreciation expense. This is the amount by which capital outlays (S 230 322) exceeded depreciation ($ 208 821) in the current period. 21 501 Some revenues will not be collected for several months after the District's year end. These are not considered "available" revenues in the governmental funds until received. 286 108 The issuance of long-term debt is reported as a revenue when issued in governmental funds but as an increase in principal outstanding in the statement of activities. The repayment of long-term debt is reported as an expenditure when due in governmental funds but as a reduction of principal outstanding in the statement of activities. This is the amount by which repayments exceeded debt proceeds in the current year. (1 308 586) Sonic expenditures which require the use of current financial resources were not reported as expenses in the statement of activities. ( 42 405) S Change in net assets of governmental activities The accompanying notes arc an integral part of these financial statements. - 12 - ( 488 073) (I 531 455) SNY ISLAND LEVEE DRAINAGE DISTRICT NOTES TO FINANCIAL STATEMENTS Note 1 — Summary of Significant Accounting Policies The Sny Island Levee Drainage District was organized with court approval in 1880 under the State of Illinois Levee Act. The District operates under a commissioner form of government and provides services as authorized by its charter. The District's financial statements are prepared in accordance with generally accepted accounting principles (GAAP). The Governmental Accounting Standards Board (GASI3) is responsible for establishing GAAP for stale and local governme»ts through its pronouncements (Statements and Interpretations). Governments are also required to follow the pronouncements of the Financial Accounting Standards Board (FA SB) issued through November 30, 1989 (when applicable) that do not conflict with or contradict GASI3 pronouncements. The more significant accounting policies established in GAAP and used by the District are discussed below. A. Financial Reporting Entity For financial reporting purposes, the District, in accordance with Governmental Accounting Standards Board (GASH) Statement No. 14, includes the primary governmental unit, all organizations for which the District is financially accountable, and any other organizations for which the nature and significance of their relationship with the District are such that exclusion would cause the District's financial statements to be misleading. Organizatio»s not part of the primary governmental unit but included in these financial statements under the provisions of GASH No. 14 are referred to as component units. There are no component units included in these financial statements of the Sny island Levee Drainage District which meet the standards of GASH No. 14. B. Basic Financial Statements-Government-wide Statements The District's basic financial statements include both government-wide (reporting the District as a whole) and fund financial statements (reporting the District's major hinds). Both the governmentwide and fund financial statements categorize primary activities as governmental. In the government-wide Statement of Net Assets, the governmental activities are presented on a consolidated basis and are reported on the full accrual, economic resource basis, which recognizes all long-term assets and receivables as well as long-term debt and obligations. The District's net assets are reported in three parts-invested in capital assets; restricted net assets; and unrestricted net assets. The government-wide Statement of Activities reports both the gross and net cost of each of the District's functions. The functions are also supported by general government revenues (assessments, material sales, leases, investment income). The Statement of Activities reduces gross expenses (including depreciation) by related program revenues, operating and capital grants. Program revenues must be directly associated with the function (pumping operations or heavy equipment operations). The net costs (by function) are normally covered by general revenue (assessments, material sales, leases, investment income, etc). This government-wide focus is more on the sustainability of the District as an entity and the change in the District's net assets resulting from the current year's activities. -13- C. Basic Financial Statements-Fund Financial Statements The financial transactions of the District are reported in individual funds in the fund financial statements. Each fund is accounted for by providing a separate set of self-balancing accounts that comprise its assets, liabilities, reserves, fund equity, revenues and expenses. The various funds are reported by generic classification within the financial statements. The following (Mid types are used by the District: I. Governmental Funds The focus of the governmental funds' measurement (in the fund statements) is upon determination of financial position and changes in financial position (sources, uses, and balances of financial resources) rather than upon net income. The following is a description of the governmental funds of the District: a. General Fund is the general operating fund of the District. It is used to account for all financial resources except those required to be accounted for in another fund. b. Capital Projects funds are used to account for financial resources to be used for the acquisition or construction of major capital facilities. c. Permanent funds are used to report resources that are legally restricted to the extent that only earnings, and not principal, may be used for purposes that support the District's programs. D. Basis of Accounting Basis of accounting refers to the point at which revenues or expenses are recognized in the accounts and reported in the financial statements. It relates to the timing of the measurements made regardless of the measurement focus applied. I. Accrual Governmental activities in the government-wide financial statements are presented on the accrual basis of accounting. Revenues are recognized when earned and expenses are recognized when incurred. Z. Modified Accrual The governmental funds financial statements are presented on the modified accrual basis of accounting. Under the modified accrual basis of accounting, revenues are recorded when susceptible to accrual; i.e., both measurable and available. "Available" means collectible within the current period or within 60 days after year-end. Expenses are generally recognized under the modified accrual basis of accounting when the related liability is incurred. E. Financial Statement Amounts I. Cash and Investments Cash balances are maintained to meet current operating requirements. Cash in excess of current requirements is invested in interest bearing securities and disclosed as part of the District's investments. State statutes authorize the District to invest in certificates of deposit, repurchase agreements, passbook savings, money market accounts, and other available bank investments. In addition, the District may invest in direct debt securities of the United States unless such an -14- investment is strictly prohibited by law. Investments may be made only in banks which are insured by the Federal Deposit Insurance Corporation. 2. Inventories The District uses the consumption method to account for inventories. Under this method, inventories are recorded in the inventory account and charged as an expenditure when used. Inventory consists of pipe and fuel. Inventory of pipe and fuel is valued using the average unit price method. 3, Capital Assets Capital assets purchased or acquired with an original cost of $ .500 or more are reported at historical cost or estimated historical cost. Contributed assets are reported at fair market value as of the date received. Additions, improvements and other capital outlays that significantly extend the useful life of an asset are capitalized. Other costs incurred for repairs and maintenance arc expensed as incurred. Depreciation on all assets is provided on the straight-line basis over the following estimated useful lives: Small equipment (mowers, tools, etc.) Heavy equipment (tractors, dozers, dredge) Vehicles and trailers Office and computer equipment, software Residences and buildings Other infrastructure 4 years 20 years 5 years 5 years 30 --- 50 years 50 years The District has elected to not depreciate pumps and fuel tanks because these assets are expected to last forever with regular repairs and maintenance and occasional replacement of bushings and bearings. The repairs and maintenance will be expensed as incurred. GASB No. 34 requires the District to report and depreciate new infrastructure assets effective with the beginning of the current year. Infrastructure assets include drainage systems and are likely to be the largest asset class of the District. Neither their historical cost nor related depreciation has historically been reported in the financial statements. The District is not required to retroactively report on general infrastructure assets. Management has used estimates of acquisition cost and date of land and other assets in some instances where records were not available. 4. Annual Maintenance Assessment The District's annual maintenance assessment is levied each year on all benefited lands, lots, railroads and other property located in the District on or before the 30 th of November. The levy was passed by the Board on November 24, 2009. The annual maintenance assessment attaches as an enforceable lien on property as of January 1 and shall become delinquent, if unpaid, on the first day of the following June, and the remaining half shall become delinquent, if unpaid, on the first day of following September. The annual maintenance assessments are received directly by the District. 5. Expenditures Expenditures are recognized when the related fund liability is incurred, Inventory costs are reported in the period when inventory items are used, rather than in the period purchased. 6. Compensated Absences; The District accrues accumulated unpaid vacation and associated employee-related costs when earned (or estimated to be earned) by the employee. The noncurrent portion (the amount estimated to be used in subsequent fiscal years) for governmental funds is maintained separately and represents a reconciling item between the fund and goverment-wide presentations. All full-time employees accumulate vacation leave at varying rates based on years of service. A maximum of thirty days vacation leave for full time employees may be carried over to the next leave period. Sick leave is accumulated at varying rates for full time employees. Unused sick leave may accumulate without limitation. All unused vacation is paid upon termination of employment. 7. Budget The budget for the Annual Maintenance Fund is prepared on the modified accrual basis method of accounting. Developing a meaningful budget for the District is extremely difficult because the material expenses of the District are a direct result of pumping operations throughout the fiscal year. Pumping operations cannot be forecasted and are based upon weather and farming conditions throughout the District. The District has not adopted any formal budgeting procedures. 8. Reserve Fund — Emergency By action of the Commissioners, and as authorized in the Illinois Revised Statutes 1981, Chapter 42, paragraph 4-25, a new contingency fund known as "Reserve Fund -- Emergency" was established. All interest income derived from investments of this fund shall accrue to the benefit of said fund. Maximum allowable fund balance accumulation by statute is limited to two years' annual maintenance assessment ($ 2 069 586). The current limitation is $ 4 139 172. The fund balance of $ 476 445 did not exceed the limitation at October 31, 2010. As investments mature, expenditures from the Rind can be made without prior court approval to meet emergencies and maintenance expenses arising from flood, overflow or act of God; and to meet maintenance expenses which exceed the annual maintenance assessment. 9. Reserve Fund — Fall Creek Principal and interest earned on the principal of the Reserve Fund — Fall Creek is to be used only for future construction of a new Fall Creek facility or to make major improvements on the existing Fall Creek facility. Fund principal is $ 35 000; accumulated transfers to the fund are $ 130 000; and interest accumulated to date is $ 394 626. 10. Reserve Fund — Seepage The principal balance of $ 1 238 996 was derived from a settlement with the United States of America as compensation for damages resulting from the Government's project on the Mississippi River to provide and maintain a nine foot navigation channel. The fund principal shall not - be expended, but shall remain invested; with the interest derived there to be used to complete seepage ditches as included in the release agreement, and at the discretion of the commissioners to reduce or supplement the operations and maintenance costs of the District. 11. Risk Management This District is exposed to various risks of loss related to torts; theft, damage to and destruction of assets; errors and omissions; injuries to employees; and natural disasters. These risks are -16- covered by the purchase of commercial insurance. Settled claims from these risks have not exceeded commercial insurance coverage in any of the past three fiscal years, except for uninsured amounts reimbursed by the Federal Emergency Management Agency (FEMA). Note 2 — Cash and Cash Equivalents and Investments At October 31, 2010 the carrying amount of the District's deposits (checking account, interest bearing accounts) was 5 25 609, excluding S 250 cash on hand, and the bank balance was S 87 202. At year end the entire bank balance was covered by federal depository insurance or secured by securities pledged to the District and held by the financial institution. Note 3 —Inventory At October 3], 2010, inventory consisted of the following: inventory of pipe Inventory of fuel 5 22 984 106 787 Note 4 — Capital Assets Capital asset activity for the year ended October 31, 2010 was as follows: Balance November 1 Capital Assets Not Being Depreciated Land Pumps and Fuel Tanks Total Capital Assets Not Being Depreciated Capital Assets Being Depreciated Small equipment Heavy equipment Vehicles and trailers Office building Office, computer equipment and software Residences Pump houses Metal buildings Total Capital Assets Being Depreciated Less: accumulated depreciation Net Capital Assets Being Depreciated Net Capital Assets $ Additions Dispositions 176 378 1 288 428 Balance October 31 $ 176 378 1 288 428 1 464 806 1464 806 76 774 2 720 468 361 047 56 304 23 580 157 201 44 469 100 354 2 877 669 405 516 56 304 151 547 88 675 937 104 6 607 4 571 156 1 18 88 675 937 104 6 607 4 398 526 229 821 4 628 347 2 681 321 208 821 2 890 142 I 717 205 1 738 205 21 000_ _L21o09 ........ .a1203 011 Note 5 —Liabilities Obligation Under Capital Lease The Sny Island Levee Drainage District has two lease-purchase agreements with Caterpillar Financial Services Corporation. The first is for a 2008 Caterpillar Model D6116P. The agreement was made -17- September 12, 2008 for a purchase price of $ 304 672. A clown payment of $ 44 569.96 was made at that time with the remaining balance to be paid in seven annual installments of $ 44 569.96 at 4,75% interest. The second is for a 324DL Caterpillar Excavator, The agreement was made July 22, 2010 for a purchase price of $ 157 201. The balance will be paid in five annual installments of S 35 460.40 at 4.15% interest. Beginning _Balance Caterpillar D6T 5 227 786 Caterpillar 324DL _ _ ,: $_221 786 Proceeds $ 157 201 $A. 5 72.9.1 Repayment $ 33 738 - Ending Balance S 194 048 _157 201 tii...,..3.3.13. 1.35.1..249 Future minimum lease payments as of October 31, 2010 are as follows: October 31, October 31, October 31, October 31, October 31, 2011 2012 2013 2014 2015 64 67 70 73 76 277 157 166 310 339 During the fiscal year ended October 31, 2010 the District entered into several loan agreements which are described below. Balance October 31, 2010 Open end note payable #247720, Central State Bank, Pleasant Hill, Illinois, on March 25, 2010 for $ 600 045, original maturity date of September 15, 2010, extended maturity date of November 30, 2010, interest payable at maturity at the rate of 4.75%. $ 600 045 Open end note payable #243440 Central State Bank, Pleasant Hill, Illinois on July 29, 2010 for 5 200 045, original maturity date of September 15, 2010, extended maturity date of November 30, 2010, interest payable at maturity at the rate of 4.75% Line of credit Central State Bank, Pleasant Hill, Illinois on October 20, 2010 for 5 475 000, maturity date of November 30, 2010, interest payable at maturity at the rate of 4.75%. Beginning Balance Note Payable #247720 $ Note•Payable # 243440 Line of Credit .1-....______. Proceeds 5 600 045 197 132 387 945 $..1..1.8.5..122 Repayment $ $_ 197 132 387 945 1_185122, Ending Balance $ 600 045 197 - 132 387 945 Si 185_12.2 The total amount of interest expense incurred by the District during fiscal year 2010 consists of the following: - 18 - Interest on Capital Leases Interest on Notes payable and Line of Credit Interest on Interfund Loans $ 10 832 21 747 29 414 Note 6 Related Party Transactions During the fiscal year ended October 31, 2010 a board member of the Sny Island Levee Drainage District also served on the board of directors at Kinderhook State Bank and Two Rivers F.S. The nature of the District's relationship with Kinderhook State Bank consists of checking and savings accounts being held with that bank. As of October 31, 2010, the balances of those funds are as follows: Annual Maintenance Checking Reserve Fund Emergency Checking Reserve Fund Seepage Checking Reserve Fund Seepage Savings Annual Maintenance Money Market $ ( 605) 20 20 1 462 6 263 The nature of the District's relationship with Two Rivers F.S. consists of purchases of fuel, brush control chemicals, grease and oil, and other miscellaneous items. The purchases during the fiscal year ended October 31, 2010 consisted of the following: Gasoline Diesel Fuel Brush Control Grease & Oil Supplies Finance charge Other S 536 919 851 205 458 2 765 816 19 911 6 46 Note 7 —Interfund Balances As of October 31, 2010 there are amounts due from the General Annual Maintenance fund to the Reserve Fund Fall Creek,Reserve Fund Seepage and Reserve Fund Emergency. These amounts were borrowed in order to meet current operating expenses of the District. Interest has been charged to the General Annual Maintenance at the rate of interest which could have been earned had the funds remained invested in money market accounts. Note 8 — Estimates Included in the accounts payable and accrued expenses line of the Statement of Net Assets is an estimate for the amount of repairs incurred on a pump that completely failed at Pump Station OA on August 1, 2010. The expense is estimated at $ 80 000. As of the date of the audit report, the pump repairs had not been completed and an invoice for payment had not been issued. Note 9 —Subsequent Events The District has evaluated subsequent events through January 5, 2011, the date which the financial statements were available to be issued. On November 30, 2010, the District obtained a Registered Drainage Note at Central State Bank in the amount of $ 1 500 000, maturity date of November 30, 2011, interest payable at the rate of 4.75%. This note is secured by a first lien on the unpaid assessments for 2008, 2009 and 2010 and on all future unpaid assessments. This note first repaid the outstanding balances on the open notes payable and line of credit as described in Note 5 above. - 19 - Note 10 — Contingent Liabilities The District has an amount outstanding from the Kansas City Southern Railway District and Norfolk Southern Railway District in the amounts of $ 179 462 each from the 2009 and 2010 annual maintenance assessments. The case is on appeal in the United States Court of Appeals for the Seventh Circuit from an order of the United States District Court for the Central Division of Illinois, Springfield Division. The plaintiffs challenge the District's 2009 levee assessments against them on the grounds that the assessments discriminate against them under the Railroad Revitalization and Regulatory Reform Act, 49, U.S.C. Section 11501 (b). The plaintiffs filed a similar suit in the district court with respect to the 2010 assessment, but it has been stayed pending a final decision on the 2009 case. Following an evidentiary hearing, the district court denied the plaintiffs' motion for permanent injunction, and the plaintiffs appealed. Briefing and oral argument are complete, and the parties are waiting for a decision. The District acknowledges that there is a remote to reasonable possibility of an unfavorable outcome in this case. SNY ISLAND LEVEE DRAINAGE DISTRICT STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL - ANNUAL MAINTENANCE FUND YEAR ENDED OCTOBER 31, 2010 Budgetary Fund Balance, November 1, 2009 Resources (Inflows) Annual maintenance assessments Charges for Services Materials and pipe sales Hunting lease and farm income Investment income Disaster income - FIRMA Other Loan proceeds Amount Available for Appropriation Charges to Appropriations (Outflows) Current General Government Administrative office Office of the board Dredge Flood Heavy equipment Levee & Ditch maintenance Pump Stations Shop Payroll taxes and benefits Material and pipe sales Service Debt Principal Interest Capital Outlay Total Charges to Appropriations Budgetary Fund Balance, October 31, 2010 Original/ Final Budget (2 338 343) S 2 057 201 79 50 10 222 32 1 342 1 264 8 500 ( 173 194) 262 472 204 638 137 683 179 509 24 428 638 767 114 940 93 968 40 523 316 254 000 498 (2 064 692) The accompanying notes are an integral part of these financial statements. - 21 - S ( 191 406) I 865 795 49 018 50 430 32 12 150 1 891 Actual (2 338 343) V ariancePositive (Negative) $ 30 498 516 430 064 260 418 324 464 10 064 222 260 23 918 1 342 324 1 437 658 288 228 465 898 79 89 691 233 699 315 827 2 053 575 197 453 75 186 68 820 ( 25 756) ( 261 260) 137 604 ( 89 691) ( 54 190) ( 291 399) (1 414 808) ( 82 513) 18 782 ( 28 297) 33 738 61 993 230 322 4 114 509 ( 1 422) ( 49 739) ( 80 322) (2 223 011) (2 850 045) $ 3 660 669 SNY ISLAND LEVEE DRAINAGE DISTRICT Notes to Budgetary Comparison Schedules - Annual Maintenance Fund NOTE A - BUDGET-TO-ACTUAL RECONCILIATION An explanation of the differences between budgetary inflows and outflows and revenues and expenditures determined in accordance with generally accepted accounting principles follows: Sources/inflows of resources: Actual amounts (budgetary basis) "available for appropriation" from the budgetary comparison schedule Differences-budget to GAAP: The fUnd balance at the beginning of the year is a budgetary resource but is not a current-year revenue for financial reporting purposes Loan proceeds are reported as an Other Source on the fr o nd financial statements S 1 264 464 2 338 343 (1 342 324) Total revenues as reported on the Statement of Revenues, Expenditures, and Changes in fund Balances - Governmental Funds S 2 260 483 Uses/outflows of resources: Actual amounts (budgetary basis) "total charges to appropriations" from the budgetary comparison schedule S 4 114 509 Other Sources Loan proceeds Tota changes in fund balances - governmental funds S 1 342 324 ( 511 702) 2:16 PM 04/04/11 Accrual Basis Sny Island Levee Drainage District Profit & Loss November 1, 2010 through April 4, 2011 Nov 1, '10 - Apr 4, 11 Ordinary Income/Expense Income 40289.1 • AM-ASSESS-2011 560,491.46 40290.1 • AM-ASSESS-2010 29,238.12 40525.1 • INTEREST INCOME 216.88 40550.1 • Material Sale-Finance Charge 13.78 40554.1 • OVER(UNDER)PAYMENTS-ASSESSMENTS 0.02 40556.1 • INT. & PENLTS COLLECTED ON ASSE 574.06 40567.1 • DISASTER INCOME-FEMA/IEMA 58,150.62 40559.1 • FARM INCOME 40559,2 Pigeon Creek Farm 27,500.00 40569.3 • Hack Basin Farm 8,100,00 40559.5 • Pump Station #3A Farming 280.00 Total 40559.1 • FARM INCOME 35,880.00 40560.1 • PIPE INCOME 44,057.36 40662.1 • REFUND INCOME 40562,2 • GAS TAX REFUND 437.38 Total 40562.1 • REFUND INCOME 437.38 40563.1 • SCRAP IRON SALES 29,999.10 40566.1 • Transfer 0.00 40600.1 • A.S. #1 HOUSE RENT 2,400.00 50000.1 • Miscellaneous Income 1,014.62 Total Income 762,473.40 Cost of Goods Sold 5000 • Cost of Goods Sold Total COGS Gross Profit 37,469,99 w 37,469.99 725,003.41 Expense ADMINISTRATIVE OFFICE 50801.1 • PAYROLL-SUPERINTENDENT 28,657.65 50803.1 PAYROLL-OFFICE SALARIES 18,488.00 50841.1 • OFFICE SUPPLIES 1,979.14 50842.1 • MILEAGE REIMBURSEMENT-OFFICE 1,208.00 50843.1 • POSTAGE & FREIGHT EXPENSE 50845.1 • OFFICE UTILITES-OPERATING EXP50847.1 • TRAVEL-CONFERENCES 728.36 3,636.66 16,766.51 50850.1 • OFFICE RENOVATIONS 1,282.33 60860 • OFFICE HEALTH INSURANCE 7,100.00 50861 • OFFICE LIFE INSURANCE 50906.1 • ACCOUNTING & AUDITING FEES 584.80 6,000.00 Page 1 of 4 2:16 PM 04/04/11 Accrual Basis Sny Island Levee Drainage District Profit & Loss November 1, 2010 through April 4, 2011 Nov 1, '10 Apr 4, 11 50908.1 • INSURANCE 50909.1 • TREASURER COLLECTION FEES 50910.1 • DUES & SUBSCRIPTION 60931.1 • RADIO SYSTEMS-OPER EXP 88,263.60 20.00 60.00 150,00 50933.1 • PIPE PURCHASES 396.19 70910.1 • Fees & Charges 558.79 76125.4 • 2008 Ford Explorer 449.44 Total ADMINISTRATIVE OFFICE 176,229.47 FARM 50940.1 • FARM MAINTENANCE 50940.2 • Pigeon Creek Total 50940.1 • FARM MAINTENANCE Total FARM 335.40 335.40 335.40 FLOOD 50915.4 • FLOOD - RECOVERY/LEVEE CLEANUP Total FLOOD 1,910.41 1,910.41 HEAVY EQUIPMENT 50701.1 • PAYROLL-HEAVY EQUIPMENT 50857 • HEAVY EQUIP. HEALTH INSURANCE 50859 • HEAVY EQUIP. LIFE INSURANCE 72107.1 • CAT D5-MACHINE EXPENSE 72109.1 • 03 CAT D6R-MACHINE EXPENSE 80,632.16 9,217.59 692.20 411.88 4,470.13 72114.1 • CAT SKID STEER LOADER 301.08 72115.1 • 07 CAT D6T-MACHINE EXPENSE 276.96 72125.1 • 350E.. TRAXC-MACH EXPENSE 72126.1 • 324DL CAT BACKHOE-MACHINE EXP 41,941.13 1,445.72 76197.2 • 2010 Ford F150 (Lynch) 14.98 76198,2 • 2010 Ford F160 (Shonhart) 14.00 Total HEAVY EQUIPMENT 139,417.83 LEVEE & DITCH MAINT. 50811,1 • DRAINAGE FACILITYWIELD REPAIRS 2,497.80 50851.1 • Nuisance Animal Removal 1,080.00 50916.1 • LEVEE CLEANUP 50917.1 • River Levee Improvement 120.00 96,222.54 50926.1 • WEEDEATERS & CHAINSAWS 159.89 75104.2 • MACHETTE BRUSH AXE 479.63 75105.4 • 3715 BUSH HOG MOWER (2006)024 129.31 75105.5 • 3715 BUSH HOG MOWER (2008)#25 75111.1 • JD 7710 #24A TRACTOR 75111.2 • JD 7710 #25 TRACTOR 112.23 1,217.75 45.57 Page 2 of 4 2:16 PM 04/04/11 Accrual Basis Sny Island Levee Drainage District Profit & Loss November 1, 2010 through April 4, 2011 Nov 1, '10 - Apr 4, 11 Total LEVEE & DITCH MAINT. 102,064 72 OFFICE OF THE BOARD 50805.1 • PAYROLL-COMMISSIONER'S PER DIEM 50806.1 • OPERATING EXP-COMMISSIONERS 50840.1 • Legal Advertising 4,170.00 267.36 20.12 50904,1 • LEGAL FEES 19,659.53 50905.1 • ENGINEERING FEES 59,972.11 Total OFFICE OF THE BOARD 84,089.12 PUMP STATION #1 50620.1 • PAYROLL-PUMP STATION #1 60620.2 • Mileage - PS#1 50621.1 • #1 DIESEL FUEL 50622.1 • #1 GREASE & OIL 50623.1 • #1 UTILITIES 60624.1 • #1 REPAIRS 10,798.08 480.50 24,774.61 3,809.70 1,328.79 116,273.41 50625.1 • #1 SUPPLIES 591.15 50628.1 • #1 HOUSE REPAIRS 445.42 50629.1 • #1 HOUSE SUPPLIES 13.98 50630.2 • #1 PETROLEUM GAS 2,641.05 Total PUMP STATION #1 161,156.69 PUMP STATION #3A 50630,1 • PAYROLL- PUMP STATION #3A 60630.3 • Mileage - PS#3A 28,836.30 2,387,00 60631.1 • #3A DIESEL FUEL 160,626.14 50632.1 • #3A GREASE & OIL 17,925.10 50633.1 • #3A UTILITIES 1,428.17 50634.1 • #3A REPAIRS 16,281.01 50635.1 • #3A SUPPLIES 2,602.09 50637,1 • #3A HOUSE SUPPLIES 50639.1 • #3A HOUSE UTILITIES 50853 • #3A HEALTH INSURANCE 50854 • #3A LIFE INSURANCE 76102.1 • 2003 FORD 4X4 (Motley) Total PUMP STATION #3A 35.94 0.00 3,550.00 202.50 94.40 233,968.65 PUMP STATION #4 50640.1 • PAYROLL-PUMP STATION #4 50640,2 • Mileage - PS#4 50641.1 • #4 DIESEL FUEL 18,377.27 810.00 45,542,29 50642.1 • #4 GREASE & OIL 1,017.50 50643.1 • #4 UTILTIES 1,117.88 50644.1 • #4 REPAIRS 323.78 Page 3 of 4 2:16 PM 04/04/11 Accrual Basis Sny Island Levee Drainage District Profit & Loss November 1, 2010 through April 4, 2011 Nov 1, '10 - Apr 4, 11 BMW 50645.1 • #4 SUPPLIES 50646.1 • #4 CAT ENGINES 294.12 1,059,04 50651.1 • #4 HOUSE UTILITIES -1.44 50660.1 • #4 PETROLEUM GAS 782.50 50855 • #4 HEALTH INSURANCE 3,550.00 50856 • #4 LIFE INSURANCE 303.00 76132.1 • 2007 F160 (Bess) 811.49 Total PUMP STATION #4 73,987.43 SHOP 50804.1 • PAYROLL-LABOR OTHER 6,554.54 50804.2 • Mileage - Other(shop) 17.00 50902.1 • BLDG & WAREHOUSE MAINTENANCE 80.00 50903.1 • SHOP SUPPLIES & MATERIAL 1,679.07 50921.1 • GASOLINE-OFFICE EXP 9,555.68 50922.1 • DIESEL-OPER EXP 50922.2 • DIESEL-ROAD FUEL 86,664.89 2,521.42 50923.1 • GREASE & OIL-OPER EXP 997,50 50934.1 • WELDING SUPPLIES 449.25 50943.1 • UNIFORM EXPENSE 277.03 74106.1 • 10 MACK TRUCK - MACH EXP 493.10 74108,1 • UTIL TRAILER-MACH EXP 39.50 74109.1 • TRAILKING TRAILER- EXP(lowboy) 33.80 74111.1 • 92 Freightliner Dump Truck 71.58 74115.1 • PORTABLE WELDER 40,47 76129.2 • 99 Ford F160 #14(Kenady) 76170.1 • 72 JEEP 76198.1 • 2003 F250 PU #2 (Buchanan) 76200.1 • JD XUV Gators Total SHOP 50821,1 • FICA/MEDICARE PAYROLL TAXES 50823.1 • IL UNEMP TAXES-PYROLL TAX 181.63 28.50 137.32 7.30 109,829.58 17,187.85 2,903.01 50824.1 • EMPLOYEE PENSION PLAN 28,263.55 50930.1 • Interest expense 25,276.93 50997.1 • MISCELLANEOUS EXPENSE Total Expense Net Ordinary Income 4.00 1,156,624.64 -431,621.23 -431,621.23 Net Income Cash on Hand -1st National Bank of Barry 17,979.68 Due to Central State Bank - Line of Credit 1,397,845.38 Page 4 of 4 Exhibit F District's Outstanding Debt On Line of Credit SLC-6319982-1 28 • 1-loroePage DDA Inquiry ----- Inquiry CD Profile • • Inquiry . • >44124 ,:•":stayisUtibirkr , .. 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I:1. :; :Prina-" •2.1,0 I.:42 :-'••:! 51.000,00 • : : : iiiPi4:701: 70,000.00 . , ;i: ‘,:•;;;:t.:45.1{4 I n. thiii; 87.000.00 i :: *.i:HIgit-4 .' 121300.00 :Iii'J'i•"!•.::6aA8.'48 .... . . . - ,2 -. ':-• , ..,,,,:..:: ...:....,•.; .,..i.:,......,c.fe(c%,,,. :;; 1 :::: • .•'228 • . • . i 1:::: '::::::1:.21§,20t_87. ;I ilfr:::: : : - • 51,000.00 1,270.201.87 •.*. :. '! 8020 0: 00 ::,::•::: :1 ..1 82r:43,18 iii •!:i::: . • :ili•:: .... 1.26022118 78,000.06 ..::-11•-254:,37? 18:•,11:•: -. -..; i : i:Itli:Ii:1 - i') ; :: ).),59).. 670o0R0 1.321277,88 '. : :'..:::: ,530.0acci - : . :: , 11 , ::::.12184-63,8 ...- . " i ' iW::::::;.: I4I38 36 129300,00 :::'1:::;*i:i!54,8J9.60 :.::::::::•iiii1:311464.61- :. *1;::i:i -ii 7 ; •;:'.:1 :• • 17? 1768 ..... . RO.:441arPairP*nti ' • • •'*'''• Advance :RegutarPayme . : 1....! :::1:::i i.:::• Advance : ::;:::::1 . :: . :: Fieguler_P:t:sjin . • •t3S3 j94S DeiIylnrt • History :.• 01/1$11:1::::: ' :i 01/27/2011 01/24101j:::::: 02/10/2011 — ..02/10/2011: ,. ,: : I , 1 .1.':. 132/24/2011 ',' 02124,2011:: ,. . .i . 03/10/2gril 4.". 0311 0401 1: - . .. ...... • • : ... • Tax ID ?ruffle Inquiry u jrc PbaLe . . : :.... ifii,t04:4Nio l- 6 . h E.06 it • • • 53 04 i,,:‘t or #4k Ftbi ' - :: „ Safe Deposit Inquiry . Arn PaidLYP . : i.Y .r* H10;s416/ ' • :•• de • ' , ••46ne Co.... ftaii.1i 6 ' - . cWtI • 2, ... .. . . . ';••• ••. -7'.'r4i'&671.. • • 17 6 " 0 • • .... •. .. ... „ • Ic**•66.::•: : : — " • ')* • Lcre NEW CANTON IL SZ3S-13•18 • Demand Deposit /inotoiry • . • —• • •-'" . • . . . . . 141.1a1EE' p}9.4.1NAGE • :;* Customer Profilelnquiry . : • ....... . : . ... .. ... Collateral Inquiry .. - ••'•• . , ..... „•, maim j Hit Certificates Inquiry • ... z, 5; 00 r 397 fz/3;3F ... • 1-, 71171:`• Exhibit G PROPOSED ADDITIONAL ASSESSMENT THE 2011 COSTS (Estimated) COST OF 2011 PROJECTS $3,638,550.00 $1,397,845.00 LINE OF CREDIT DEBT (Estimated) OPERATING EXPENSES $1,250,000.00 $6,286,395.00 TOTAL 2011 COSTS FINANCING COSTS' BOND COSTS OF ISSUANCE — Assuming $ 7,555,000 Par Value Capitalized Interest $125,455.00 Debt Service Reserve Fund (10% of Par) Professional Fees $755,500.00 $366,650.00 $100,000.00 Bond/Disclosure Counsel $40,000.00 District Counsel $226,650.00 Underwriters Discount $ 8,175.00 Incidental Fees Trustee $3,500.00 POS Printing $2,500.00 Miscellaneous $2,175.00 (Estimated) TOTAL FINANCING COSTS • Fmancing and Interest Costs are estimates. SLC-6319982-1 29 $1,255,780.00 INTEREST COSTS Total Estimated Interest (paid Over 20-year Bond Amortization) $7,036,890.00 PROPOSED ADDITIONAL ASSESSMENT SLC-6319982-1 30 $14,579,065.00 Exhibit H IN THE CIRCUIT COURT OF THE EIGHTH JUDICIAL CIRCUIT OF ILLINOIS, PIKE COUNTY, ILLINOIS RE: SNY ISLAND LEVEE DRAINAGE ) AFFIDAVIT AS TO LANDOWNERS Michael H. Reed, Superintendent and Special Treasurer of the Sny Island Levee Drainage District ("Sny District"), being duly sworn on oath, states that pursuant to 70 ILCS 605/4-22 and pursuant to the direction of the Commissioners of the Sny District, the undersigned has made diligent inquiry and search of public records and a careful examination of the books of the Collector, and states that the attached contains the (1) the names and addresses of all owners of land situated in said Sny District subject to assessment, if known; (2) the names and addresses of the persons who last paid the general taxes on the land for which the names or addresses of the owners are unknown, as shown by the Collector's books in the County in which such land is situated. Subscribed and sworn to before me this 5th day of April, 2011. OFFICIAL SEAL TRUDI BRUMMELL Notary Public - State of Illinois M" Commission Expires Jun 02, 2012 SLC-6319982-1 31 52 Cattle Company, Inc., do Bob Richter P. 0. Box 98 LaGrange MO 63448 Adams, Robert P.O. Box 162 HULL IL 62343- Akright, George & Jane P.O. Box 216 Hull 1162343 Al-Talla, Rizk J. 14314 265th Street Rockport II 62370 Albsmeyer, James D. & Nancy L. 991 N 453rd Lane PAYSON IL 62360- Allensworth, Garrill N. & Mary 15335 Villa Drive MONROE CITY MO 63456- Allensworth, Herman & Geneva P.O Box 129 New Canton 1162356 Alsup, John 420 Highway 106 HULL IL 62343- Alton Automobile Company, Inc., 941 McKinley Blvd. Alton II 62002 Alton-Wood River Sportsmens Club, P 0 Box 899 Godfrey II 62035 Ameren Services Company, P.O. Box 66149, Mail Code 212 SAINT LOUIS MO 63166-6149 American Legion Post #1048, P.O. Box 77 Pleasant Hill II 62366 Ames, Raymond 1517 N Third Street QUINCY IL 62301-6646 Anders, Bobby L. & Evelena M. P.O. Box 133 HULL IL 62343- Anders, Bobby Lynn P.O. Box 133 HULL IL 62343-0143 Anderson , Tim Gerald & Russell W. Snyder 2108 Cherry Lane Est QUINCY IL 62301-7331 Anderson, Eugene P 0 Box 270B PLEASANT HILL IL 62366- Anderson, Marty R. & Heather N. 208 Bottom St. P.O. Box 23 Pleasant Hill 1162366 Anderson, Victor E. R.R. #1 Box 255cc W.Clay Pleasant Hill II 62366 Arch, Raymond & Mary do George Arch 1712 Ruby Ave. HANNIBAL MO 63401-5542 Archer Daniels Midland Company, Attn: Jim Starling P.O. Box 329 Quincy 1162301 Arnold, Joseph D. & Elizabeth 601 Houston Street PLEASANT HILL IL 62366- Arp Trustee, Jack 1435 Ohio Street QUINCY IL 62301- Artman, Eric A. P.O. Box 471 Tiburon CA 94920- Atlas Township Roads, do John Brummell 19993 327th Street Rockport II 62370 Baldwin Revocable Trust, Stanley E. & Dc Baldwin, Amanda N. 405 South Walnut Street do Stanley E. & Dorcas Baldwin P.O. Box 172 147 Bayshore Ave. HULL IL 62343LONG BEACH CA 90803- Ball, Inez C. 306 Houston St. P.O. Box 422 Pleasant Hill II 62366 Barry Township Roads, do Charles Blackorby 33365 County Hwy 4 Barry 1162312 Beardsley, James 385 South East Street Hull 1162343 Beckman, Bradley 303 E. 900th Street QUINCY IL 62305- Beckman, Bradley L. & Gregory L. 303 East 900th Street QUINCY IL 62305- Bell Revocable Trust, Corinne Chandler % First United Bank and Trust, Trustee P 0 Box 126 MC HENRY MD 21541- Bellview Twp. Roads, do Supt. of Highways Hardin II 62047 Benjamin, Dennis A. 161 E. 1095th Street Payson IL 62360 Benjamin, Larry & Lonna 204 South Third Street P.O. Box 472 Pleasant Hill II 62366 Benz, Merle Pleasant Hill II 62366 Bernard, Roger % Kirby Guthrie Farms, Inc. 22778 220th Street NEW CANTON IL 62356- Bernard, Roger P.O. Box 173 NEW CANTON IL 62356- Berry, Mary % Mary E. Watch 5532 Jackson Street OMAHA NE 68106- Berry, Mary Eva do Mary E. Watch 5532 Jackson Street OMAHA NE 68106-1336 BFF 400, Inc., 1922 Hillside Dr ROCKFORD IL 61107-1350 BFF 400, INC., 1922 Hillside Drive ROCKFORD IL 61107-1350 Bier Trustees, Howard W. & Linda S. 5528 Highway 61N HANNIBAL MO 63401-6434 Billings, Brock 11574 322nd Avenue HULL IL 62343- BJ's Guest Houses, Inc, % Robert & Jennifer Combs 305 Commerce Street PLEASANT HILL IL 62366- BJ's Guest Houses, Inc., P.O. Box 375 PLEASANT HILL IL 62366- Black, John 2460 Southwood Dr. DALLAS TX 75233-2838 Blacketer, Cathy 163 E. 1095th Street PAYSON IL 62360-2408 Blue Creek Pork, L.L.C., 29282 State Hwy 106 BARRY IL 62312- Bonifield Trust, Russell & Lucille % Russell & Lucille Bonifield Trustees P.O. Box 72 Kinderhook II 62345 Booth, Gary P 0 Box 38 HAMBURG IL 62045- Borden, Joshua 29723 200th Street HULL IL 62343- Borrowman - Spring Lake Farm, Gary L. E 29196 State Highway 96 Kinderhook II 62345 Borrowman Family Farms, L.L.C. , 30721 275th Street BARRY IL 62312- Borrowman Farms, Inc., David H. 502 Harman St. Pleasant Hill II 62366 Borrowman Farms, Inc., David H. do David H. Borrowman 502 Harman St. Pleasant Hill II 62366 Borrowman Inc., Jack P.O. Box 160 NEW CANTON IL 62356- Borrowman Inc., Jack P.O. Box 160 New Canton II 62356 Borrowman Trust, David °A David H. Borrowman Trustee 502 Harman St. PLEASANT HILL IL 62366- Borrowman Trust, David & Deborah 502 Harman St. PLEASANT HILL IL 62366- Borrowman Trust, David H. 502 Harman St. PLEASANT HILL IL 62366- Borrowman Trust, Ervin & Roberta 28825 State Hwy 96 KINDERHOOK IL 62345- Borrowman Trust, Jack L. & Joyce M. % Jack L. & Joyce M. Borrowman Trustees P.O. Box 160 NEW CANTON IL 62356- Borrowman Trust, Jack L. & Joyce M. P.O. Box 160 NEW CANTON IL 62356- Borrowman Trust, James Dale do James Dale Borrowman, Trustee PO Box 100 KINDERHOOK IL 62345- Borrowman Trust, Mary Dell 690 S. Walnut Pittsfield II 62363 Borrowman, Anna Williamson 20235 State Highway 106 Kinderhook II 62345 Borrowman, Brady 20598 State Hwy 96 NEW CANTON IL 62356- Borrowman, Brady & Wanda 20598 State Hwy 96 New Canton II 62356 Borrowman, Carl 286 Willilams Street BARRY IL 62312- Borrowman, Dale 17542 State Highway 96 ROCKPORT IL 62370- Borrowman, Dale 17542 St. Hwy. 96 Rockport II 62370 Borrowman, Dale 17542 State Hwy 96 Rockport IL 62370 Borrowman, Dale & Linda 17542 State Hwy. 96 ROCKPORT IL 62370- Borrowman, David H. & Deborah 502 Harman Street PLEASANT HILL IL 62366- Borrowman, Gary & Lola 29196 State Highway 96 Kinderhook II 62345 Borrowman, Inc., Gerald 27620 State Highway 96 Kinderhook II 62345 Borrowman, Inc., James D. P.O. Box 110 Pittsfield II 62363 Borrowman, Kevin % Brady & Wanda Borrowman 20598 State Hwy 96 New Canton IL 62356- Borrowman, Kevin 17722 US Hwy. 54 ROCKPORT IL 62370-0008 Borrowman, Loren M. & Ruth E. 26571 225th Street NEW CANTON IL 62356- Borrowman, Richard 24404 260th Street NEW CANTON IL 62356- Bowman, Robert G. % Elizabeth Greenstreet 13306 State Highway 96 Pleasant Hill II 62366 Bradshaw, Melissa 915 South Elm Street HULL IL 62343- Brake, Paul L. & Kimberly A. 678 Clovertrail Drive CHESTERFIELD MO 63017-2613 Breeding, Ben P.O. Box 171 Hull 1162343 Briddle, Becky L. do Bob Richter P.O. Box 98 La Grange MO 63448 Brosie, G. Burdette 14749 342nd Street PLEASANT HILL IL 62366-9749 Brown Farms, L.L.C., 150 East Riverside Road ROCKFORD IL 61114-6874 Brown Farms, L.L.C., °A Cameron G. Brown 150 E Riverside Rd. R.R. 4 ROCKFORD IL 61114-6874 Brown, Beverly D. 1094 North 150th Ave. PAYSON IL 62360-2409 Brown, Matthew David % Browns Corn & Beans 3472 Highway 5 DOUGLASVILLE GA 30135- Brown, Stuart L. & Randall E. Kessler 252 Highway 57 QUINCY IL 62305- Brueggeman, Bonita 33685 159th Street HULL IL 62343- Brummell, Richard 17216 320th Lane Rockport IL 62370 Bruner, Donald & Virginia 11526 322nd Ave. Hull 1162343 Bruns Family Farms, Inc., Robert A. 1304 Leinster Dr. LEMONT IL 60439-4458 Bruns Family Limited Partnership, 1304 Leinster Drive LEMONT IL 60439-4458 Buchanan's Dozer & Backhoe Service, DC Buchanan, David 123 King Road 123 King Road PLEASANT HILL IL 62366Pleasant Hill II 62366 Buchanan, David L. & Terissa 123 King Road Pleasant Hill II 62366 Buchanan, Patricia Box 264 King Road PLEASANT HILL IL 62366 Buchanan, Jack 37594 115th Ave. Nebo II 62355 Buchanan, Jerry L. & Patricia R.R. 1 Box 230A PLEASANT HILL IL 62366- Bunn, Irvin Clark do Jaime Bunn S 7626 County Road B EAU CLAIRE WI 54701- Bunte Truck Service, Inc, Attn: Jerry Buni Bush, Daniel R. & Debra J. 1330 Paris Gravel Road 523 Highway 96 South HANNIBAL MO 63401PAYSON IL 62360- Bushmeyer Trustee, Hester M. 13287 Stolte Lane HULL IL 62343- Bushmeyer, Alan J. 3316 Deerfield Road HANNIBAL MO 63401-2758 Bushmeyer, Gary W. & Mary K. 2019 South 24th Street (Winters Farm) QUINCY IL 62301- Bushmeyer, Hester 13287 Stolte LN HULL IL 62343-9746 Bushmeyer, Hester 13287 Stolte LN HULL IL 62343-9746 Bushmeyer, Richard 1922 Hillside Drive ROCKFORD IL 61107-1350 Bushmeyer, Rodney & Steven 13508 332nd Ave. Hull II 62343 Bushmeyer, Rodney L & Carol J 13508 332nd Ave. HULL IL 62343- Bushmeyer, Rodney L & Carol J 13508 332nd Ave. HULL IL 62343- Bushmeyer, Rodney L. & Carol J. 13508 332nd Ave. HULL IL 62343 Bushmeyer, Steven Brian & Lorey Ann 18 E 1083rd Lane HULL IL 62343-2007 Bushmeyer-Kenady Farm, Alan J. % Joyce McAdams 31876 140th Street Hull II 62343 Butler, Norma J. Box 392 606 Houston Street Pleasant Hill II 62366 Carlen, Michael R. & Tamara A. 29638 130th Street HULL IL 62343-9769 Carpenter's Acres, Inc., do William Carpenter 37282 115th Ave. Nebo II 62355 Carpenter, Adam J. P.O. Box 93 PLEASANT HILL IL 62366- Carpenter, Terry 10253 322nd Ave Hull II 62343 Carpenter, Wilma 830 Spruce Street Quincy II 62301 Carr, Brandy P.O. Box 203 145 Miller Street HULL IL 62343- Cary, Carolyn S. Trust U/A % Carolyn S. Cary Trustee 833 7th Street CARROLLTON IL 62016- Caughlan, Dorothy 12617 State Hwy 96 PLEASANT HILL IL 62366- Central Illinois Public Service Company, d Tax Department P.O. Box 66149-MC7100 SAINT LOUIS MO 63166-6149 Chandler , Mary 16901 Yosemite Road SONORA CA 95370-8220 Chaney, Carolyn M. 12424 Oakton Hunt Drive CHARLOTTE NC 28262- Chaplin, Matthew L. 610 Mulberry Street HULL IL 62343- Church of Christ, P 0 Box 25 Pleasant Hill II 62366 Cincinnati Township Roads, do William Lundberg 18907 280th Avenue Hull 1162343 Clark, Gina R. 153 East 1095th PAYSON IL 62360- Clary, Harold 11275 315th Ave HULL IL 62343- Clayton, John 808 S. Main St. P.O. Box 115 Pleasant Hill IL 62366 Clendenny, Randall & Leanne Carlton 36375 120th Ave PLEASANT HILL IL 62366- Clowers, Larry Rt. #1 Box 57 NEBO IL 62355-9606 Cogdal, Chauncey C. & Nellie Mae 180 S. Jackson Street KINDERHOOK IL 62345- Cogdal, Paul W. 15110 280th Avenue HULL IL 62343- Coleman, Richard J. & Marna 1530 Deerfield Place HIGHLAND PARK IL 60035-3012 Colgrove, Robert L. & Betty D. 525 South Walnut Street HULL IL 62343-1045 Collard Revocable Living Trust, Gene & A Collard, Dennis & Pamela M. 15292 State Hwy 96 14013 265th Street Pleasant Hill II 62366 ROCKPORT IL 62370-9744 Collison, Lisa L. P.O. Box 123 PLEASANT HILL IL 62366- Cook, Bruce & Sandra 2917 18th Fairway Drive BELLEVILLE IL 62220-0000 Collard, Gene & Anna 14013 265th Street ROCKPORT IL 62370-9744 Corley Trust, Jacqueline L. 5224 S. Gary Ct. SPRINGFIELD MO 65810-2308 Cottonwood Hunting Club, do Anna Borrowman 20235 State Hwy 106 KINDERHOOK IL 62345- Coultas Jr., David 255 West Hwy 106 HULL IL 62343- County of Adams, Adams County Courthouse 507 Vermont Quincy II 62301 County of Calhoun, County of Pike, Pike County Courthouse 100 East Washington Pittsfield 1162363 Cox, Rebecca J. 625 S. Walnut Street Hull 1162343 Cox, Rob 408 Commerce P.O. Box 41 Pleasant Hill 1162366 Cox, Robert L. & Lynora E. 408 Commerce P.O. Box 41 PLEASANT HILL IL 62366- Coyle Trust, Marie K. % Larry & Ronnie Hill 14459 310th Street PLEASANT HILL IL 62366- CPS LLS Corporation, 304 North 6th Street QUINCY IL 62301- CR Investments, 305 West 10th Street METROPOLIS IL 62960- Crader, Gary L. & Jean P.O. Box 375 Pleasant Hill II 62366 Craig , George A. II & Barbara L 24152 State Hwy 96 NEW CANTON IL 62356-3219 Crim, Kenneth & Sandra 33341 115th Street HULL IL 62343-9751 Crim, Kenneth M. & Sandra I. 33341 115th Street HULL IL 62343-9751 Crop Production Services, Inc, Attn: Property Tax Department 3005 Rocky Mountain Ave LOVELAND CO 80538- Crop Production Services, Inc., P 0 Box 291 PLEASANT HILL IL 62366- Crowder, Francis L. R.R. #1 Box 261 Pleasant Hill II 62366 Crowder, Nora % Ruth E. Crowder R.R. 1 Box 34A NEBO IL 62355- Crowder, Tony C. & Mary Ann 17206 US Highway 54 Rockport II 62370 D.B. Gray Company, C/O Charles Gray Heirs-Frances Gray P.O. Box 80 Hull 1162343 Damon, Doug & Melissa 27493 165th Ave. ROCKPORT IL 62370-9801 Danhaus Farm,LLC, do Jeane K. Zeman 540 North and South Road, #402 SAINT LOUIS MO 63130- Daniels, B. Frank 308 Houston Street PLEASANT HILL IL 62366- Daniels, Charles 118 Kings Road Pleasant Hill II 62366 Daniels, Frank Box 311 PLEASANT HILL IL 62366- Daniels, Janet 203 W Howard Street Pleasant Hill II 62366 Davis, Elizabeth 129 East Springwood Court Mequon WI 53092- Davis, Elizabeth A. 129 E. Springwood Ct. Mequon WI 53092 Davis, Glenn E. 89 Ripley Hill Road Concord MA 01742 Davis, Jr., Kenneth L. 15507 332nd Street Pleasant Hill II 62366 Davis, Norma #5 Arden Road GLENVIEW KY 40025- Davis, Robert Alan #5 Arden Road Glenview KY 40025 Del-Rio of Illinois, do Delford Richter 1233 Sunset PITTSFIELD IL 62363- Delcour, Audrey 171 East 1095th Street PAYSON IL 62360 Delcour, Lisa 173 East 1095th Street PAYSON IL 62360- DeVaull Jr., George E & Angeline 2439 Bradmoor Dr. QUINCY IL 62301-6328 DeVaull, Jr., George E. & Angeline 2439 Bradmoor Dr. Quincy II 62301-6328 Division of Highways, State of IL 126 East Ash Springfield II 62704 DJ Sharidan Farm, do Dan & Sharon Lundberg 28697 200th Street HULL IL 62343- DNG Technology Properties, LLC, 204 South Bay Street P 0 Box 3 PLEASANT HILL IL 62366- Dolbeare & Kaitlyn M. McDonald, Jonatha P 0 Box 51 HULL IL 62343- Dolbeare, Eric & Roberta R.R. 1 Box 47B NEBO IL 62355-9605 Dolbeare, Eric E. & Roberta K. R.R. 1 Box 47B NEBO IL 62355- Dolbeare, Gregory A. 517 W. Adams Street AUBURN IL 62615-1130 Donley, Mary Ellen & Lyle D. 410 South Walnut Street HULL IL 62343- Dooley, Roy 15860 265th Street ROCKPORT IL 62370-9748 Doran, Dean & Marjorie 806 Houston Street P.O. Box #1 Pleasant Hill IL 62366 Doran, Marjorie & Jennifer McGlynn P.O. Box 1 Pleasant Hill II 62366 Doyle, Monty Elliott Farm P.O. Box 3024 Quincy II 62305 Doyle, Monty Jordan Farm P.O. Box 3024 Quincy IL 62305 Doyle, Monty M. P 0 Box 3024 QUINCY IL 62305- Doyle, Ron Saints & Sinners Lodge P.O. Box 3024 Quincy II 62305 Doyle-Towhead Farm, Monty P.O. Box 3024 Quincy II 62305 Drebes, Curtis D. 2231 Ohio Street QUINCY IL 62301-5151 Drebes, Steven D. & Jeanne F. 903 North 230th Avenue QUINCY IL 62305- Dunker, C. Tom & Pat 31249 175th Street Hull II 62343 Dunker, Jr., Terry E. & Gina L. 125 West Grand Street Kinderhook II 62345 Dunker, Richard P. 33054 151st Lane HULL IL 62343- Dunker, Terry & Marilyn 215 W. Grand KINDERHOOK IL 62345- Dunker, Wilbur E. & Charlotte L. 31189 175th Street Hull 1162343 Dunker, William B. & Betty J. % Ronald & Colea Vecchie P.O. Box 3424 QUINCY IL 62305-3424 Dunn, Julian 296 E. 1300th Street PAYSON IL 62360-2417 Durst, David 12010 322nd Ave HULL IL 62343- Dutch Creek Land Company, LLC, 1816 North Pauline CHICAGO IL 62220- Eddingfield Trust, do Don Eddingfield, Trustee 690 East Hwy 106 Hull 1162343 Edwards, John W. & Helen 606 Commerce Street Pleasant Hill II 62366 Edwards, Kathy A. 4916 College HANNIBAL MO 63401 Eighnor Trust #18589, Dennis & Carol %Marquette Bank Trustee 6155 South Pulaski Road CHICAGO IL 60629- Ellison, Larry P.O. Box 115 ROCKPORT IL 62370- Epley, Carl L. & Shirley M. 165 East 1095th Street Payson 1162360 Epley, John C. & Donna Ruth P.O. Box 126 Hull 1162343 Epley, Richard W. 1098th N. 150th Ave. PAYSON IL 62360- Epley, Rick & Tammy 1098 North 150th Ave. Payson II 62360 Erke, Leah 3111 Lantern Lane Quincy IL 62301 Ertz, Delbert & Mardell 490 South Walnut Street Hull 1162343 Ertz, Delbert, Mardell & Frederick 490 South Walnut Street Hull 1162343 Ertz, Wayne P.O. Box 27 Hull II 62343 Etzler, Lanelle 33086 104th Street HULL IL 62343- Eunice L. Baumann, % Boise, Hunt & Cor Clar Mae 42 West Main Street P.O. Box 159 Mascoutah 1162258 Fall Creek Farms, Inc., c/o Alex J. House 204 South Public PAYSON IL 62360-1053 Fall Creek Township Roads, do Janet Oitker 800 N. 550th Ave. QUINCY IL 62305- Fanning , Edward P.O. Box 527 207 W. Main HARDIN IL 62047- Farmers State Bank, P. 0. Box 87 Hull II 62343 Fausek Farms /James F. Fausek Trust, a Feil, Catherine 34263 135th Ln 805 Clintwoode Court PLEASANT HILL IL 62366BALLWIN MO 63021- Ferguson, Kimberly J. 14364 Spring Lake Road Rockport II 62370 Fesler, Arlene 93 Highway 96 South PLAINVILLE IL 62365- Fergurson Trustee - Frontier Company Tr R.R. 1 Box 97 NEBO IL 62355- Fesler, Joseph P. & Dora A. 23547 285th Ave. BARRY IL 62312-9583 Fisher, Gard % Terri Diorio 217 Meadowbrook Lane HINSDALE IL 60521- Fisher, Lyle Gard Terri Diorio 217 Meadow Brook Lane HINSDALE IL 60521- Florea, Ricky L. & Phyllis G. 11425 Highway 0 Hannibal MO 63401 Fodor, Albert & Wanda P.O. Box 293 104 West Thomas PLEASANT HILL IL 62366-0293 Foiles, Jeffrey 101 N. Industrial Park Dr. Foiles Migrators, Inc. PITTSFIELD IL 62363- Forgy Trust, Calvin & Judith % Calvin & Judith Forgy P.O. Box 346 112 Marion Street PLEASANT HILL IL 62366- Forgy Trust, Calvin E. & Judith H. % Calvin & Judy Forgy P.O. Box 346 112 Marion Street Pleasant Hill II 62366 Fox, James L. 23380 N. Mohawk Drive Cuba IL 61427 Fox, Robert W. 112 S. Fox Mill Lane SPRINGFIELD IL 62712- Fricke, Helene PO Box 157 HULL IL 62343- Fricke, Helene & Kevin G. P.O. Box 157 Hull II 62343 Fuhler, Matthew P 0 Box 429 PLEASANT HILL IL 62366- Gale Living Trust, Willis G. do Willis Gale, Trustee 9544 Tivoli Circle CYPRESS CA 90630-3570 Galloway, Everette L. P.O. Box 113 PLEASANT HILL IL 62366-0113 Gardner II, John W. % Farmer National Company 11516 Nicholas St. - Suite 100 Omaha NE 68154- Gardner, John W. % Farmers National Bank 11516 Nicholas St. - Suite 100 Omaha NE 68154- Garner, Wally 19762 McCraney Creek Road KINDERHOOK IL 62345 Gay Trust, Charles Cathrine Brown Trustee do Shotts, Merry 315 N. Memorial PITTSFIELD IL 62363-3200 Gay, Amy 21696 State Highway 96 NEW CANTON IL 62356- Gay, James 18882 State Highway 96 ROCKPORT IL 62370- Gay, James C 18882 State Highway 96 ROCKPORT IL 62370- Gay, Jim 18882 State Highway 96 Rockport II 62370 Gay, Jim C. 18882 State Highway 96 ROCKPORT IL 62370- Gay, Stephen 11 Stonehaven Drive SIGNAL MOUNTAIN TN 37377- Genteman, Alan J. P.O. Box 151090 ALEXANDRIA VA 22315- Geyer , Eric 4805 Silver Cliff Drive COLUMBIA MO 65203- Gierke Revocable Living Trust, James PMB 301 3251 Bagnell Dam Road LAKE OZARK MO 65049- Gille, Colette E. & Lakin M. VanWinsen 157 E. 1095th Street PAYSON IL 62360- Godwin, Larry 1910 Nemaha Ave. FALLS CITY NE 68355-2321 Goodson, Michael & Margaret M. 1124 North 24th Street QUINCY IL 62301- Gorton, Charlie 1205 N 223RD LN Payson II 62360 Graham, William R. P.O. Box 231 205 W. Clay Street Pleasant Hill II 62366 Gramour Corporation, 705 Landoran Lane Oro Valley AZ 85737 Gray(Nelson)Trust (17376), Barbara do Lundberg Farm Service 28697 200th Street HULL IL 62343- Gray, Heirs & Devisees, Charles R. do Frances C. Gray, Executor P.O. Box 80 HULL IL 62343-0080 Green, Shirley A. do Bob Richter P 0 Box 98 La Grange MO 63448 Greenstreet Trust, William % Shirley Underwood Trustee 13306 State Highway 96 PLEASANT HILL IL 62366-2165 Griffin, Helen 155 E.1095th St. Payson IL 62360 Grimes, Glenn Wade 44002 140th Ave. Pearl II 62361 Grimsley, William Ray 325 West Main HULL IL 62343- Griswold, Virginia L. 301 Cannonball Drive W P.O. Box 163 CAMP POINT IL 62320- Guthrie Farms, Inc., Kirby 22778 220th Street New Canton IL 62356 Guthrie, Arnold P.O. Box 337 303 Commerce St. Pleasant Hill II 62366 Guthrie, Dick & Jane 815 S. Old High School Road Hull II 62343 Guthrie, Kirby D. & Jane A. 22778 220th Street New Canton IL 62356 Guthrie, Neal & Melissa 702 South Main Street P.O. Box 21 PLEASANT HILL IL 62366-0021 H. J. Richter Co., % Bob Richter P. 0. Box 98 LaGrange MO 62448 H. J. Richter Co., % Bob Richter P.O. Box 98 LaGrange MO 62448- H. J. Richter Co., % Bob Richter R.R. 1 Box 161A LaGrange MO 62448 Hagen, Michael 303 College Street PLEASANT HILL IL 62366- Hagen, Michael & Reba 15667 U.S. Highway 54 ROCKPORT IL 62370- Haistings, Dale 835 Davis St Apt#11 BARRY IL 62312- Hall, Dean & Lorrie 25355 230th Street New Canton II 62356 Hamilton, Kenneth W. & Denise D. 29679 205th Street KINDERHOOK IL 62345- Hamm, Elizabeth, % Mary Hamm Blair Hamm Farms, Inc. 10420 S. Quebec Ave. Tulsa OK 74137-6231 Hamm, Roberta R. 151 E.1095TH St. PAYSON IL 62360-2408 Hammitt , Steven J. & Kimberly D. 16993 US Highway 54 ROCKPORT IL 62370- Hammitt-Heightman, Mary Ann 1241 Sunset Drive PITTSFIELD IL 62363-1916 Hannel, Eric 605 Houston Street PLEASANT HILL IL 62366- Harris, Betty J. & Jerry W. 480 West Loy Street HULL IL 62343- Harris, Jerry & Rhonda 255 South Walnut Street Hull 1162343 Harrison, Janet I. R.R. 1 Box 231A PLEASANT HILL IL 62366-9766 Harshman, C.L. 18424 State Highway 96 Rockport II 62370 Hartsock, Geraldine P.O. Box 167 Pleasant Hill 1162366 Haskins, M. Thomas & Carrie M. P.O. Box 232 HULL IL 62343- Haskins, Nicholas & Katherine 314 W. Washington % Steve Haskins Pittsfield 1162363 Haskins, Tom P.O. Box 232 HULL IL 62343- Hattie Land Trust, % Arthur & Douglas Witte 935 North 453rd Lane PAYSON IL 62360- Hattie Land Trust, do Arthur & Douglas Witte 935 North 453rd Lane Payson IL 62360 Hausmann, Michael & Christine P.O. Box 352 113 King Road PLEASANT HILL IL 62366-0352 Hausmann, Ron R.R. 1 Box 262 Pleasant Hill II 62366 Hawkins Garage, do Ronald & Sharon Hawkins R.R. #1 Box 3 Pleasant Hill II 62366 Hawkins III, William 4589 MacArthur WASHINGTON DC 20007-0000 Hayden, L. Wesley 8333 S. County Line Road Burr Ridge IL 60527-6411 Heartland Waterfowl, Inc. , Nick Lansing % Muddy Rivers Lodge, LLC 2231 E. 640th Pl. URSA IL 62376 Heckenkamp, Jr., Donald (Tucker) 515 Jackson Quincy II 62301 Heidbreder, William & Mary % Rodney & Carol Bushmeyer 13508 332nd Avenue HULL IL 62343- Helms, Dortha P.O. Box 376 PLEASANT HILL IL 62366-0376 Helms, Robert 14825 Spring Lake Road Rockport II 62370 Henderson, Robert P.O. Box 83 Pleasant Hill 1162366 Hendricks, John R. 2097 Lake Jacksonville Road Jacksonville 1162650 Henry, Betty 26557 Ralphs Landing Road Rockport 1162370 Herron, Steven D. & Rhonda R. P 0 Box 443 PLEASANT HILL IL 62366-9766 Hill, Brian & Marsha 30608 140th Ave PLEASANT HILL IL 62366- Hill, Larry & Ronnie 14264 310th Street PLEASANT HILL IL 62366- Hill, Larry D. % Ronald Hill 14459 310th Street Pleasant Hill 1162366 Hill, Larry D. & Charlotte 14264 310th Street Pleasant Hill 1162366 Hill, Ronald 14459 310th Street Pleasant Hill 1162366 Hill, Ronald & Teresa & Larry D. & Charlotte A. Hill 14264 310th Street PLEASANT HILL IL 62366- H111, Ronnie 14459 310th Street PLEASANT HILL IL 62366- Hill, Ronnie & Larry % Ronnie Hill 14459 310th Street PLEASANT HILL IL 62366- Hillman, Earl P.O. Box 283 402 Commerce PLEASANT HILL IL 62366-0283 Hillman, Frank 20598 N. 125 East Rd. DANVERS IL 61732-9021 Hinde, John 517 Rockland Ave LAKE BLUFF IL 60044- Hinde, John 517 Rockland Ave. LAKE BLUFF IL 60044- Hinde, John N. 517 Rockland Ave. LAKE BLUFF IL 60044- Hirst, Anna J. 204 Second Street P.O. Box 225 Pleasant Hill II 62366 Hobbs, Glen Richard & Sara Beth 15451 365th Ave PLEASANT HILL IL 62366- Hobbs, Terry & Patricia 1002 2nd Ave. PLATTSMOUTH NE 68048-1736 Holcomb, Robert & Audrey J. 711 W. Quincy Street Pleasant Hill II 62366 Horstman, Marjorie 941 McKinley Blvd ALTON IL 62002- Hoskins Trust, Dale 26470 State Hwy 96 New Canton II 62356 Hoskins, Eugene I. & Lucy E. Box 62 Rockport II 62370 Hougland, Jerry L. 120 King Road Pleasant Hill II 62366 House, Alexander James Wilkins Farm 204 South Public St. Payson II 62360 House, Charles E. 705 Landoran Lane Oro Valley AZ 85737 Howard, Marvin D. & Tinette 14700 Spring Lake Road ROCKPORT IL 62370-9724 Howland, Gary R.R. #1 Box E-1 Kampsville II 62053 Howland, Harry R.R.#1, Box 102 Kampsville II 62053 Hubbard, Howard & Sharon 18809 290th Avenue HULL IL 62343- Hudnall Jr. , Larry Ray 4604 Mallard Lane KILLEEN TX 76542-3736 Hudnall, II, William 0. 604 Clark Street CANTON MO 63435-1313 Hudnall, Sheri 620 Regents Center Circle LEXINGTON NC 27295- Huff, Marilyn 3726 North Faber Ave. Peoria Heights II 61616- Huffman, Bruce M. & Marsha A. P 0 Box 276 204 N. 2nd Street PLEASANT HILL IL 62366- Hulett, William G. & Madonna M. % Bank of Springfield 3400 Wabash Ave. SPRINGFIELD IL 62711- Hull, Richard 2704 Tartan Way SPRINGFIELD IL 62711- Hull, Village of Sewer Dept. P.O. Box 70 Hull II 62343 Hull, Village of Streets & Alleys P.O. Box 70 Hull II 62343 Hull, Village of Water Dept. P.O. Box 70 Hull II 62343 Hull-Kinderhook Fire Protect. Dist., c/o Jim Reed 33567 168th Street Hull II 62343 Illinois Department of Natural Resources, One Natural Resources Way SPRINGFIELD IL 62702-1271 Illinois Department of Transportation, District 6, 126 E. Ash Street Springfield II 62704 Ippensen, Steven °A) Ippenson Brothers 3324 Keller Lane QUINCY IL 62305- Irving, Michael Brett & Brice 538 W. Perry Pittsfield II 62363 J & J Dirt & Duck, Inc., % Monty Doyle P.O. Box 3024 QUINCY IL 62305- J & J Dirt Farms, L.L.C., 18505 265th Street ROCKPORT IL 62370- J & J Dirt Farms, L.L.C., 18505 265th Street ROCKPORT IL 62370- Jackson, Ronald E. & Leta J. 14048 US Highway 54 ROCKPORT IL 62370- Johns, Gerald (Jerry) 17620 State Hwy. 96 ROCKPORT IL 62370- Johns, Richard Glen 16250 US Highway 54 ROCKPORT IL 62370- Johnson Family Trust, David & Judith 1420 LaHermosa Drive The Villages FL 32162- Johnson, Edgar (Eddie) 33494 195th Lane HULL IL 62343- Johnson, H. % Terry Johnson R.R. 1 Box 47 Nebo IL 62355- Johnson, H.L. & Edna P.O. Box 44 Pleasant Hill II 62366 Johnson, Terry L. & Janice K. R.R. 1 Box 47 NEBO IL 62355- Johnston, Billie P.O. Box 65 PLEASANT HILL IL 62366-0065 Johnston, Heather 540 HWY 57 QUINCY IL 62305- Jones Jr., Robert L. & Holly P.O. Box 434 103 Bottom Street Pleasant Hill II 62366 Jones Trust, H. Elizabeth % Robert & H. Elizabeth Jones Trustees 29596 Targhee Lane EVERGREEN CO 80439-9443 Jones, John L. & Mary T. P.O. Box 237 GRAFTON IL 62037-0237 Kaiser, Steven T & Carolyn S 1173 N. 450th Avenue PAYSON IL 62360-2115 Kaiser, Steven T. & Carolyn S. 1173 North 450th Ave. PAYSON IL 62360-2115 Kaluzny, Clarence J. 145 Main HULL IL 62343- Kamp, Edwin & Vernita R.R. 1 Box 36 HAMBURG IL 62045-9714 Kamp, Edwin & Vernita R.R. 1 Box 36 HAMBURG IL 62045-9714 Kampsville Bankshares, Inc., P 0 Box 245 KAMPSVILLE IL 62053- Kane, Thomas R. #10 Park View Dr. HANNIBAL MO 63401-3639 Kansas City Southern Rail Road, Attn: Property Tax Department P.O. Box 219335 KANSAS CITY MO 64121-9335 Keefer, Elmer & Goldie 307 3rd & Bottom St. P.O. Box 176 Pleasant Hill II 62366 Keil Trust, Harry E. % Harry E. Keil Trustee 1733 Doris Walters Lane St. Charles MO 63303- Keim, Allen 315 W. Quincy Kinderhook IL 62345 Keithly, Kevin F. 230 S. East Street HULL IL 62343-1033 Keller, Joyce % Wilma Rodhouse P.O. Box 66 - 606 South Main Street PLEASANT HILL IL 62366- Kelly, Robert J. P.O. Box 262 PLEASANT HILL IL 62366-0262 Kelly, Robert J. & Millie K. P.O. Box 262 106 Orrill Pleasant Hill II 62366 Kenady, Leon 315 South Kenady Lane HULL IL 62343-9715 Kenady, Leon & Carol L. 315 South Kenady Ln. HULL IL 62343- Kenady, Lester 42 E 2200th Street Barry 11 62312 Kenady, Paul W. & Janice S. 15439 320th Ave. Hu111162343 Kendall, Linda S. 126 Kings Road Pleasant Hill II 62366 Kendrick, William & Doris 21966 255th Ave. New Canton II 62356 Kernan Land Company, LLC, 1816 North Pauline CHICAGO IL 62220- Kiefer Farm Inc., Monalee C. 2005 Koch's Lane QUINCY IL 62305-7614 Kinderhook Township Roads, do Bob Colgrove 525 S. Walnut Street Hull II 62343- King's Lake Farm, Inc., c/o Lewis Grigsby P.O. Box 538 PITTSFIELD IL 62363-0538 King, Kenneth Karl 607 Bottom Street P.O. Box 256 Pleasant Hill 1162366 Kinscherff Brothers, do Richard Kinscherff 10346 St. Hwy 96 Nebo IL 62355 Kinscherff, Douglas Mark 10107 State Hwy 96 NEBO IL 62355- Kinscherff, John 13432 State Hwy 96 Pleasant Hill 1162366 Kinscherff, John 13432 State Hwy. 96 PLEASANT HILL IL 62366- Kinscherff, John E & Wandalee M 13432 State Highway 96 PLEASANT HILL IL 62366- Kinscherff, John E. & Wandalce M. 13432 State Hwy. 96 PLEASANT HILL IL 62366- Kinscherff, Richard & Nancy 10346 State Highway 96 NEBO IL 62355- Kinscherff, Richard & Nancy 10346 St. Hwy 96 NEBO IL 62355- Kinscherff, Wanda 13432 State Hwy. 96 PLEASANT HILL IL 62366- Klenke, Donna 303 North Hickory PERRY MO 63462- Koeller 2005 Trust , Harry W. % James D. Koeller Trustee 22239 245th Ave. NEW CANTON IL 62356- Koeller April 1987 Trust, Frances S. c/o Frances Koeller, Trustee 23182 240th Street New Canton II 62356 Koeller April 1987 Trust, Harry W. c/o Harry Koeller, Trustee 23182 240th Street New Canton 1162356 Koeller Farms Partnership, 23182 240th Street NEW CANTON IL 62356- Koeller Farms, 23182 240th Street NEW CANTON IL 62356- Koeller Farms, do Harry Koeller 23182 240th Street New Canton 1162356 Koeller Farms, % Harry Koeller 23182 240th Street NEW CANTON IL 62356- Koeller, Bryan 24827 240th Street New Canton 1162356 Koeller, Calvin 12768 Beaverdale Road WEST BURLINGTON IA 52655- Koeller, Donna J. 24767 240th Street New Canton IL 62356 Koeller, Gavin D. 23176 240th Street New Canton IL 62356 Koeller, James & Donna 22239 245th Ave. New Canton 1162356 Koeller, Kris & Deanna 365 East Highway 106 Hull II 62343 Koeller, Kris & Deanna 365 East Hwy. 106 HULL IL 62343- Koeller, Russell E. & Donna 24767 240th Street New Canton II 62356 Koeller, William 39 Sarah Ave. SPRINGFIELD IL 62701- Krigbaum, Samual 3404 Hiawatha HANNIBAL MO 63401- Kroencke, Carl 1923 W. Salerno Street Meridian ID 83646- Kroencke, Lawrence J. & Janet M. 17879 335th Avenue HULL IL 62343- Kroencke, Richard & Christine 145 W. Pittsfield Street KINDERHOOK IL 62345- Kroencke, Richard Henry (Rick) 145 W. Pittsfield Street Kinderhook II 62345 Ladner, Tracy L. & Colleen P 0 Box 139 PLEASANT HILL IL 62366- Lair, Lonnie & Mary Jane 10232 332nd Ave. HULL IL 62343-9756 Lair, Viola J. & Robert J. % Lonnie & Jane Lair 10232 322nd Ave. Hull 1162343 Lamberson, Kern R. & Donna J. 510 South Walnut HULL IL 62343- Lane, Patricia Helen & Rodney Lee 410 S. Locust Street HULL IL 62343- Law, Harry 106 Cameron Ct. Vandalia MO 63382 Lawson, David M. 19330 Old Hwy 57 Hull 1162343 Lawson, Warren Dale 179 East 2100 Street Plainville II 62365 Lehr, Teresa M. & Patricia A. 390 So Walnut ST HULL IL 62343- Levee Township Roads, do Kenny Crim 33341 115th Street Hull 1162343 Levee Township, do Kenny Crim 33341 115th Street Hull 11 62343 Lewis, Helen A. 4493 Morris Mill Road DELAVAN IL 61734-1302 Lingwall, Robert 340 S. Walnut Street HULL IL 62343-9703 Lippincott, Dorothy 440 E. Grove Road DECATUR IL 62521-5702 Little, Camron 604 South Main Street PLEASANT HILL IL 62366- Log Slough Club, Inc, do Dan Ehrhardt 303 8th Avenue Chenoa II 61726 Long View Farm of Payson, LLC, /0 Signe Oakley 2900 Southfield Drive QUINCY IL 62301-6528 Long View Farm of Payson, LLC, % Signe Oakley 2900 Southfield Drive QUINCY IL 62301-6528 Longest Living Trust, Gloria 385 South Broadway COAL CITY IL 60416- Lortola, Inc., do Edward L. Pollock 304 N. 6th Street Quincy II 62301 Lovell, Craig 1315 Valley Street HANNIBAL MO 63401- Lummis, James Brad & Cheri J. 502 S. Main P.O. Box 247 Pleasant Hill 1162366 Lundberg, Daniel & Alice P.O. Box 71 HULL IL 62343-0071 Lundberg, Daniel & Sharon 28697 200th Street Hull 1162343 Lundberg, Gerald W. & Christine E. 28071 190th Street Hull 1162343 Lundberg, Michael & Kelly P 0 Box 21 HULL IL 62343- Lundberg, William & Kristine 18907 280th Ave HULL IL 62343- Lundberg, William & Kristine 18907 280th Ave. Hull 1162343 Lynch, Frank & Diana Jo 14763 265th Street ROCKPORT IL 62370- Madarasz Trust, Martha do Frank Madarasz 900 E Southwind Road, Apt 327 SPRINGFIELD IL 62703-5374 Madarasz Trust, Martha A. do Frank Madarasz 900 E Southwind Road, Apt 327 SPRINGFIELD IL 62703-5374 Madarasz, Trust, Frank J. Frank J. Madarasz, Trustee 900 E Southwind Road, Apt 327 SPRINGFIELD IL 62703-5374 Mallory, Magdalene R. 2229 Jersey Street QUINCY IL 62301-4341 Manson, Gary & Dorothy P.O. Box 73 PLEASANT HILL IL 62366-0073 Maple, Ron P.O. Box 301 PAYSON IL 62360-0301 Margie L. (rick & Billie J. Smith, Co-Execu 318 South Mason PITTSFIELD IL 62363-1622 Marsden , Gary L. & Sharon J. 110 East Mississippi Street BARRY IL 62312- Martin, Jerry 8006 Turkey Creek Rd BONNE TERRE MO 63628- McAdams, Ron & Joyce 31876 140th Street Hull II 62343 McAdams, Ron E. & Joyce A. 31876 140th Street HULL IL 62343- McCoy Living Trust, Jean Catherine % Jean McCoy Trustee 7575 Tolan Road PLEASANT PLAINS IL 62677- McKee, Thomas 602 W. Quincy St. P.O. Box 278 Pleasant Hill II 62366 (1 McKee, Thomas Box 73 NEBO IL 62355- McKinnon, Amanda P.O. Box 145 PLEASANT HILL IL 62366- McKinnon, Cindy 910 S. Main Street PLEASANT HILL IL 62366- McKinnon, Erma #7 Quail Ridge Drive do Merlyn McKinnon PITTSFIELD IL 62363- McKinnon, Erma D. #7 Quail Ridge Dr. do Merlyn McKinnon PITTSFIELD IL 62363- McKinnon, Glenda K. & Clarence R., Jr. P.O. Box 8 Pleasant Hill II 62366 McKinnon, Jeffrey Scott & Alisa Kay RR 1 Box 32 NEBO IL 62355- McKinnon, Jeremy Lee R.R. 1 Box 170 PLEASANT HILL IL 62366- McKinnon, Merlyn & Nancy # 7 Quail Ridge Drive PITTSFIELD IL 62363- McKinnon, Nancy # 7 Quail Ridge PITTSFIELD IL 62363- McKinnon, Ronald 28497 165th Avenue 'ROCKPORT IL 62370- McKinnon, Ronnie & Joyce 28497 165th Ave. ROCKPORT IL 62370-9731 McMahan, Dan H. 204 Lee Ave. COLLINSVILLE IL 62234-3832 McNary Family Trust, Marjorie A. % Michael J. McNary Trustee 26367 State Hwy 96 NEW CANTON IL 62356- McNary Revocable Trust, Michael & Marl( 26367 State Hwy 96 NEW CANTON IL 62356- McNary Trust, Michael 26367 State Hwy 96 NEW CANTON IL 62356- McNary, Michael J. & Marjorie 26367 State Hwy 96 New Canton 1162356 Memken, John Alfred & Julie Peters 2110 Palmyra Road Hannibal MO 63401 Meyer, B. Dale P.O. Box 163 Hull 1162343 Meyer, Elmo L. & Lois P.O. Box 222 Hu111162343 Meyer, Lance P.O. Box 24 Hull IL 62343 Meyer, Marvin & Brenda 1819 North 703rd Lane LIBERTY IL 62347- Meyer, Nicole P.O. Box 222 HULL IL 62343- Meyer, Paul E. & Alma P. P.O. Box 256 Hull 1162343 Meyer, Ruby P.O. Box 5 HULL IL 62343- Meyer, Scott 105 S. Elm Street HULL IL 62343- Meyer, Timothy L. 538 Grand Avenue Barry II 62312 Meyer, Trustee, Thomas E. 17542 Co. Hwy 57 Hull 1162343 Meyer, William F. & Maxine S. P.O. Box 6 HULL IL 62343-0006 Miller, Betty A. 1934 North 1400th Ave. Camp Point II 62320 Miller, Bradley 30518 130th Street HULL IL 62343- Miner, Steve & Patricia 13489 US Hwy 54 ROCKPORT IL 62370- Minor II, John 507 Bottom Street PLEASANT HILL IL 62366- Miscellaneous Cottage Owners, Mississippi Valley Lodging, LLP, 14043 US Highway 54 ROCKPORT IL 62370- Moentman, Andrew % Dorothy Moentman 854 North 350th Place QUINCY IL 62305- Moody Family Trust , Kawyn K. % Donna J. Moody 1800 State Highway 78 North JACKSONVILLE IL 62650- Mooney, Charles B. & Minnie L. 16512 U.S. Highway 54 Rockport II 62370 Mooney, Larry & Karen P.O. Box 393 302 E Quincy Street PLEASANT HILL IL 62366-0393 Moore, Jay P. 203 W. Thomas Street Pleasant Hill II 62366 Moore, Jr., Allan R.R. #1-Box 286A PLEASANT HILL IL 62366-9777 Moore, Larry M. & Donetta Sue 680 E Hwy 106 HULL IL 62343- Moore, Michael A. 16254 Co. Hwy 57 Hull II 62343 Moore, Tabatha McConnell P.O. Box 464 Pleasant Hill IL 62366 Moore, Wilma R. 2328 Wintergreen Drive QUINCY IL 62305- Morgan Trust, Annabelle & Harry 606 East Stark St. OKAWVILLE IL 62271-1160 Motley, Bradley & Rebecca 19831 State Highway 96 ROCKPORT IL 62370-9716 Motley, IV, Elliot Rector 217 N. Torrence St. Charlotte NC 28204 Mullins, Dorothy B. & Jesse R. R.R. #1 Box 265 PLEASANT HILL IL 62366-9772 Murphy, Michael J. & Ilah E. 225 East Spring Street KINDERHOOK IL 62345- Murphy, Mike 110 Butternut Hannibal MO 63401-6517 Myers, Dave P.O. Box 102 Hull II 62343 Myers, John E. & Connie S Burnett 30853 150th Street HULL IL 62343- Myers, Richard Kent & Kathy L. 810 W. Mississippi New Canton II 62356 Neese, Olin Gene & Gladys P 0 Box 63 Pleasant Hill 1162366 Neese, Thelma % Greg Holman P.O. Box 263 PLEASANT HILL IL 62366- New Canton Cemetery Association, do Jane Kroencke 17289 335th Ave. HULL IL 62343 New Canton, Town of Sewer Department P.O. Box 158 New Canton II 62356 Newman Trust, Harold % Harold Newman Trustee 823 S. 36th Street QUINCY IL 62301- Newman Trustee, Barbara P.O. Box 681297 PARK CITY UT 84068- Niffen Jr., Robert 450 South Walnut Street Hull II 62343 Niffen, Julie 450 South Walnut Street Hull II 62343 Niffen, Robert E. Jr. & Julie R. 450 South Walnut HULL IL 62343- Nigosanti, Jeanette & Carla Baze 530 Walnut St HANNIBAL MO 63401- Norfolk Southern Corporation , Engr. Dept.: D & C 1200 Peachtree Street Box 7-142 ATLANTA GA 30309-3579 Norton, J Ryan PO Box 240 LA GRANGE MO 63448- Norton, J. Ryan P.O. Box 240 LA GRANGE MO 63448- Norton, Jeffrey V. & Penny L. 92 E. 1083 Lane HULL IL 62343- Norton, Rachel P.O. Box 240 LA GRANGE MO 63448- Nulsen, Joseph P 0 Box 252 PLEASANT HILL IL 62366- Oetting Trust, E.M. do Dennis Dodd, Trustee P.O. Box 327 PITTSFIELD IL 62363- Opel, Darin P 0 Box 323 WORDEN IL 62097- Orr, Donald & Annett M. 29239 205th Street KINDERHOOK IL 62345-2109 Orr, Gregory 515 W. Sweet Street HULL IL 62343- Orr, Zachary P.O. Box 51 PLEASANT HILL IL 62366- Osage Agri, Inc. & Sny Farms, Inc., % Bob Richter P.O. Box 98 La Grange MO 63448 Pace, Pauline 767 N. 625 E. WESTVILLE IN 46391- Panhandle Eastern Pipeline Co., ATTN: Property Tax Department P.O. Box 4967 HOUSTON TX 77210-4967 Pankratz, James PO Box 193 403 Bottom Street PLEASANT HILL IL 62366- Parham Trust, Austin & Marrilyn % Herbert S. Parham 14559 Old 79 NEW LONDON MO 63459-4032 Parham Trust, Herbert S. & Jane 14559 Old 79 NEW LONDON MO 63459-4032 Parham, Herbert & Jane Trust 14559 Old 79 NEW LONDON MO 63459-4032 Parham, Jane K. 14559 Old 79 NEW LONDON MO 63459-4032 Parrish-Clark, Ella Ann 33721 115th Street Hull II 62343 Payne, heirs and devisees, Paul % Brady Borrowman 20598 State Hwy 96 NEW CANTON IL 62356 Payne, Mary Ellen % Brady Borrowman 20598 State Highway 96 NEW CANTON IL 62356 Peebles, Bruce & Randal 258 State Route 13 MARISSA IL 62257- Penick Unknown Heirs & Devisees, Neva Perrine, Linda 920 South Old Highschool Road HULL IL 62343-0068 Perrine, Ronnie G. 17207 315th Ave. HULL IL 62343-9709 Perry Wells Cemetery Association, CNB-Pittsfield Banking Center P.O. Box 499 PITTSFIELD IL 62363 Peters, Louis F. 1724 Harrison Hill HANNIBAL MO 63401- Peters, Raymond & Pamela P.O. Box 185 Hull II 62343 Peters, Robert A. % John Peters 4520 Brandywine Lane QUINCY IL 62305-9046 Phil L. Bauer, Inc., 240 Piper Lane PITTSFIELD IL 62363- Phillips Jr. , Edward P 0 Box 353 PERRY IL 62362- Pike & Calhoun Sportsmen's Club, P.O. Box 85 Pleasant Hill II 62366 Pike County Fair Association, do Lisa Smith 24228 US Hwy 54 PITTSFIELD IL 62363- Pike County Housing Authority, 838 Mason Street Box 123 Barry IL 62312 Pike County, as Trustee, P 0 Box 96 EDWARDSVILLE IL 62025- Pike Timber Company, 18608 State Hwy 96 ROCKPORT IL 62370- Pitney Farm Partnership, 12080 Pike 162 LOUISIANA MO 63353- Pleasant Hill Fire Protection Dist., Pleasant Hill 1162366 Pleasant Hill Township Roads, P.O. Box 164 Pleasant Hill 1162366 Pleasant Hill, Village of P.O. Box 187 104 W. Quincy PLEASANT HILL IL 62366-0187 Pleasant Vale Township Roads, do Mr. Dallas Main (Beefy) Township Road Commissioner New Canton II 62356 Plum Point Farm, LLC, 28 Conway Circle BLOOMINGTON IL 61704-8285 Pollock, E.L. 304 North 6th Street Quincy II 62301 Pool Trust No. 10-07, Lyle M. 601 W. Quincy Sreet GRIGGSVILLE IL 62340- Pope, Russell & Connie P.O. Box 164 HULL IL 62343-0164 Postle, William J. & Bernadette 928 N. 230th. Ave QUINCY IL 62301-0140 Powell, Tammy C. Jerald R. 127E 1100 Street PAYSON IL 62360- Powell, Terry & Lori 20889 297th Avenue K1NDERHOOK IL 62345- Prange Farm Trust, % Amy Spencer P.O. Box 513 KALONA IA 52247-0513 Preston, Judy R.R. 1 Box 43 NEBO IL 62355- Pruett, Leslie T. 204 West Thomas Street P.O. Box 103 Pleasant Hill 1162366 Pryor, Trustees, J. Ben & Enid Fantz 701 S. Waterway VENICE FL 34285-2935 Pulliam , Glen R. & Blanche M. 26656 225th Street NEW CANTON IL 62356- Pulliam, Glen R. % Glen R. & Blanche M. Pulliam 26656 225th Street NEW CANTON IL 62356- Puterbaugh, David & Susan 27034 State Hwy 96 KINDERHOOK IL 62345 R.H.P. Company, %Farmers National Cor 11516 Nicholas St. - Suite 100 Box 542016 Omaha NE 68154- Ramsey Unknown Heirs & Devisees, Will: Ramsey, Richard and Donna 14196 265th Street Rockport II 62370 Raymond E. Dolbeare 1992 Trust, Raymond E. Dolbeare, Trustee 105 Dolbeare Drive Louisiana Mo 63353 Reed, James L. & Mable C. 33567 168th Street Hull 1162343 Reed, Jerome R.R. 1 Box 155B HAMBURG IL 62045- Reed, Lance D. & Tamara S. 7610 County Road 424 HANNIBAL MO 63401- Reed, Melinda J. P.O. Box 222 101 First Street Pleasant Hill II 62366 Reed, Robert R.R. 1 Box 47 NEBO IL 62355 Reichert, Richard W. & Betty L. 7616 State Street QUINCY IL 62305 Rennecker & Judy K. Kurtz, Mark 20482 245th Ave. NEW CANTON IL 62356- Reynolds, Tony & Mary 32723 104th Street HULL IL 62343- Rhoades, Jeannette do Wita R. Halsey 713 Riverview Dr. ALTON IL 62002-6025 Richter, Bob P.O. Box 98 La Grange MO 63448 Robbins Jr., Rodney P.O. Box 196 Hull II 62343 Robbins, David J. & Judy L. 380 South Walnut Street Hull II 62343 Robbins, Greg 26686 160th Street HULL IL 62343- Robbins, Lena P.O. Box 132 HULL IL 62343-0132 Robinson, Jerry 925 Valley Court QUINCY IL 62305- Robinson, Mike & Teresa P.O. Box 111 Pleasant Hill 1162366 Robinson, Ralph & Alice 706 Houston Box 354 Pleasant Hill II 62366 Rodgers, Grover Davis & Willie Eunice P.O. Box 215 HULL IL 62343-0215 Rodgers, Jo Anne Wallace 7900 London Ct. AMARILLO TX 79119- Rodgers, Jo Anne Wallace 7900 London Ct. AMARILLO TX 79119- Rodhouse, Frederick 12947 330th Street PLEASANT HILL IL 62366- Rodhouse, Jerrell W. & M. Diane 12752 330th Street PLEASANT HILL IL 62366- Rodhouse, Verna Mae % Laura A. Crowder 13119 Hwy VV BOWLING GREEN MO 63334- Ross Township Roads, do David Hill RR 1 Box 200 Pleasant Hill II 62366 Roth, Carol 22398 220th Ave NEW CANTON IL 62356- Royston, Elsie P.O. Box 465 PLEASANT HILL IL 62366-0465 Rue, Floy 13654 US Highway 54 Rockport IL 62370 Rueb, Kimberly Kay 13262 Stolte LN HULL IL 62343-9747 Rueb, Kirk & Sherry P.O. Box 142 Hull 1162343 Rueb, Teresa 25713 225th Street New Canton IL 62356 Rutledge, Margaret Watson 1906 Orange COSTA MESA CA 92627- Sachs , Linda 2830 Woodside Drive QUINCY IL 62301- Saxbury, Richard M. & Bonita K. P.O. Box 3 Hull II 62343-0003 Schafer, Fern W. do Sandi Crim 33341 115th Street HULL IL 62343- Scheiter, Brian 414 North Fifth Street HANNIBAL MO 63401- Schewe Trust, Janet do Pamela Schewe-MacDowell 803 E. Milton Ave LAFAYETTE LA 70508-7935 Schewe, Jeffrey K. 624 W. Willow Chicago 1160614 Schulz, Herbert E & Virginia P.O. Box 205 Hull 1162343 Schwartz Trust, J Fred & H Agnes 10134 331st Ln HULL IL 62343- Schwartz Trust, J. Fred & H. Agnes 10134 331st Ln HULL IL 62343- Schwartz Trust, J. Fred & H. Agnes 10134 331st Ln Hull 1162343 Schwartz, J Fred & Helen Agnes 12614 322nd Avenue HULL IL 62343- Schwartz, J. Fred 12614 322nd Ave HULL IL 62343- Schwartz, J. Fred & H. Agnes % Thomas Schwartz 222 East 1100th Street PAYSON IL 62360- Schwartz, J. Fred & H. Agnes 10134 331st Ln Hull II 62343 Schwartz, Ted 12620 322nd Ave. HULL IL 62343- Schwartz, Ted 12620 322nd Ave. HULL IL 62343 Schwartz, Ted & Sarah 12620 322nd Ave. HULL IL 62343- Schwartz, Theodore 12620 322nd Ave HULL IL 62343- Schwartz, Theodore W & Sarah L 12620 322nd Ave. HULL IL 62343- Schwartz, Theodore W. & Sarah L. 12620 322nd Avenue HULL IL 62343- Schwartz, Thomas 222 East 1100th Street PAYSON IL 62360- Schwartz, Thomas J. 222 East 1100th Street Payson II 62360 Schwartz, Thomas J. & Lesley M. 222 East 1100th Street PAYSON IL 62360- Scranton, Allen R. & Joyce Clendenny P.O. Box 273 PLEASANT HILL IL 62366- Secrest, David R. P.O. Box 65 HULL IL 62343-0065 Section 14, Inc., do Barr McReynolds P.O. Box 158 PAYSON IL 62360-0158 Section 19, Inc., do Bob Richter Box 98 LA GRANGE MO 63448- Sehr, Sr., Frederick H. Box 456 Pleasant Hill 1162366 Sehr, Sr., Frederick H. P.O. Box 456 Pleasant Hill 1162366 Sehr, Sr., Frederick H. Trust % Frederick H. Sehr, Sr. P.O. Box 456 Pleasant Hill II 62366 Settles, Jack L. P.O. Box 313 Pleasant Hill II 62366 Shaffner Farm, do William Wahl 1810 South Carolina St. Louisiana MO 63353 Shinn, Gary C. 20348 U.S. Hwy 54 Pittsfield II 62363 Shinn, Gary C. & Theresa L. 20348 US Hwy 54 PITTSFIELD IL 62363- Shover, John % First National Bank of Barry P.O. Box 156 Barry 1162312 Sibley, Vincent P. & Doris M. 14 Davis Drive JERSEYVILLE IL 62052-6750 Simmons, Virginia C/O Ray Simmons 2615 New Rutgers Walk CUMMING GA 30041- Simpkin, W.Ken & Terri 12252 355th Street Pleasant Hill 1162366 Six Mile Drainage & Levee District, c/o Sny Island Levee Drainage Dist. P.O. Box 169 New Canton II 62356 Skirvin, Lonnie & Faith R.R. 1 Box 70 KAMPSVILLE IL 62053-9701 Slater, Gary 159 E. 1095th St. PAYSON IL 62360-2408 Smith & Son Oil Co., C.H. P.O. Box 49 Pittsfield II 62363 Smith, A. Leon & Kathryn C. 316 South Sycamore St. PITTSFIELD IL 62363-1706 Smith, Bonita % Pam Vetter 169 W Panther Creek RD HAMBURG IL 62045- Smith, Brenda 370 South Walnut Street HULL IL 62343- Smith, Carl & Barbara 13323 County Hwy 7 Nebo II 62355 Smith, Frances M. P.O. Box 10 HULL IL 62343-0010 Smith, Gene P.O. Box 1 HULL IL 62343-0001 Smith, James C. & Melissa R. 165 South Walnut Street Hull 1162343 Smith, Jerry B. 212 Oak Street CHAPIN IL 62628-4089 Smith, Marion & Georgia Lee 101 Lyndel Street PLEASANT HILL IL 62366-9705 Smith, Marion F. & Georgia L. 101 Lyndel Street PLEASANT HILL IL 62366- Smith, Marion F. & Georgia Lee 101 Lyndel Street PLEASANT HILL IL 62366-9705 Smith, Michael F. C/O Georgia L. Smith 101 Lyndel Street PLEASANT HILL IL 62366- Smith, Ryan Smith Electric P.O. Box 245 PLEASANT HILL IL 62366- Smith, Tammy 415 Gray HULL IL 62343- Sny Church of God Trustees -, Shirley Jo[ % Helen Vaughn 17378 U.S. Hwy 54 ROCKPORT IL 62370 Sny Farms, Inc., do Bob Richter P.O. Box 98 La Grange MO 63448 Sny Island Farms, do Ron Hill 14459 310th Street Pleasant Hill IL 62366 Sny Island Levee Drainage District, P.O. Box 169 New Canton 1162356 Snyder Trustee, Billie 2108 Cherry Lane Estates QUINCY IL 62301-7331 Snyder, Jeffrey 192 South Church Street PLAINVILLE IL 62365-1015 Soyland Power Cooperative, INC., P.O. Box 610 JACKSONVILLE IL 62651- Speckhart, Richard & Juanita 279 Hwy. 57 QUINCY IL 62301-0160 Speckhart, Richard A. & Juanita M. 279 Hwy. 57 QUINCY IL 62305- Sprague Land Company, Inc., 24044 State Highway 96 NEW CANTON IL 62356- Sprague, John Kent % Merritt Sprague 17423 Co. Hwy 57 HULL IL 62343 Sprague, Marvin K. 17470 County Highway 57 HULL IL 62343- Sprague, Marvin Kent 17423 County Highway 57 HULL IL 62343- Sprague, Merritt 17423 Co. Hwy 57 HULL IL 62343- Sprague, Merritt W. 17423 Co Hwy 57 Hull IL 62343 Sprague, Theodore R. 24044 State Highway 96 New Canton II 62356 Springer, John P.O. Box 85 PLEASANT HILL IL 62366- Squier, Charles P.O. Box 25 HARDIN IL 62047-0025 Stamp, Deborah P.O. Box 292 102 E. Mill Street MILLSTADT IL 62260- Stark, Lyndle E. 227 W. Fayette Street Pittsfield II 62363 Stark, Ronnie 3268 Blue Ridge Road BRIGHTON IL 62012-2705 Stillwell Unknown Heirs & Devisees, Arno: Stolte, Joseph E. 1421 Viley St. II HANNIBAL MO 63401-5578 Stout, Thomas & Heather 33954 115th Street HULL IL 62343-9750 Strange Trust, Betsy % Betsy Strange 17627 US Highway 54 ROCKPORT IL 62370- Suhling, Roy E. & Betty B. 13328 State Hwy 96 PLEASANT HILL IL 62366-2165 Swofford, Barbee %Russell E. & Donna Koeller 24767 240th Street New Canton IL 62356- The Belleview Trust, do William Frederick Sudbrack, Trustee 9896 E. Cochise Drive SCOTTSDALE AZ 85258- The Burlington Northern & Santa Fe Rak Property Tax Department P.O. Box 961089 FORT WORTH TX 76161-9814 The Secretary of Housing & Urban Develc 8600 W Bryn Mawr Suite 6005 CHICAGO IL 60631- Thomas, Harry & Carla P.O. Box 145 HULL IL 62343-0145 Thomas, Maybell R.R. 1 Box 267A 505 Houston Street Pleasant Hill II 62366 TNT Farm Partnership, #22 Taylor Woods Kirkwood MO 63122 Toumbs, John P.O. Box 146 NEW CANTON IL 62356- Trophy Farms, LLC, P 0 Box 213 PITTSFIELD IL 62363- Tucker, Curtis 32543 State Hwy 96 HULL IL 62343- Two Rivers FS, Inc., P.O. Box 230 Rushville II 62681- U. S. Fish & Wildlife Service, do Clarence Cannon Nat. Wildlife P.O. Box 88 Annada MO 63330 United States Government, Utterback Family Trust, 94 Fairmount Drive S ALTON IL 62002- Utterback, Michael S. & Angela K. 515 South Walnut HULL IL 62343- VaLeu, Danny L. Sharon K. Dressler Pence 19908 265th Street ROCKPORT IL 62370-9736 Valley Land & Cattle Co., do Bob Richter P. 0. Box 98 La Grange MO 63448 Van Horn Trust, Linda J. % Linda J. Van Horn Trustee 4800 Grand Ave, Apt.# H101 DAVENPORT IA 52807- Vecchie, Ronald J. & Colae R. 2200 N. Wilmar Drive P.O. Box 3424 QUINCY IL 62305-3424 Venvertloh, Duane 130 East 1083rd Lane PAYSON IL 62360- Vidlock, Rossellyn 662 Echo Shores Court Mahtomedi MN 55115-1475 Village of Kinderhook, P.O. Box 66 Kinderhook II 62345 Vincent, Darrell W. & Joan E. P.O. Box 103 HULL IL 62343-0103 Vincent, Ethel L. P.O. Box 62 HULL IL 62343-0062 Vincent, Lester L. & Sandra C. 18722 319th Lane Hull II 62343 Vincent, Michael L. 18133 259th Ave. Hull 1162343 Vincent, Seth A. & Lisa A. 19221 280th Avenue HULL IL 62343- Wager, Charles & Julie P 0 Box 164 NEW CANTON IL 62356- Wahl, Martha S. 1810 S. Carolina Louisiana MO 63353 Walch, Alan 265 East Highway 106 HULL IL 62343-9702 Walch, Alan & Sara 265 East Hwy 106 HULL IL 62343-9702 Walch, Paul & Cassandra 31813 230th Street BARRY IL 62312- Walch, Wendell E. 3066 Moore Road Springfield II 62707 Walker, Dolories 12351 346th Street PLEASANT HILL IL 62366-2015 Walker, Thomas 12300 State Highway 96 PLEASANT HILL IL 62366- Wall, Julia M. 506 W. Madison St. RUSHVILLE IL 62681-1250 Ward, Dixie 355 South Walnut Street Hull IL 62343 Ward, Melvin 33798 168th Street Hull II 62343 Ward, Russell 695 South Sycamore Street HULL IL 62343- Waugh, Karin 5926 Winding Ridge Dr. San Antonio TX 78239 Wear, Donald & Ilena 6527 Coachgate Drive SPRING TX 77373-7358 Webb, Brad & Sheila 119 King Road RR 1 Box 232 Pleasant Hill II 62366 Webb, Mike and Brenda R.R. #1 Box 38B Nebo II 62355 Webster, Jerry 18505 265th Street ROCKPORT IL 62370- Webster, George 15244 State Hwy 96 PLEASANT HILL IL 62366- Webster, George 15244 State Hwy 96 Pleasant Hill II 62366 Webster, Mark A. P.O. Box 13 PLEASANT HILL IL 62366- Wendt, Betty RR 1 Box 63 MOZIER IL 62070- Wendt, Ronald RR 1 Box 63 MOZIER IL 62070- Wendt, Ronald D. & Betty L. RR 1 Box 63 MOZIER IL 62070- West Pike Baptist Church, 18238 County Highway 57 HULL IL 62343-3709 Western Community Unit, School District 401 McDonough Street BARRY IL 62312-1031 White Jr., Fred P.O. Box 142 Pleasant Hill II 62366 White, Kenneth & Margaret 13378 State Highway 96 PLEASANT HILL IL 62366-9775 White, Lester H. & Betty E. 103 Fourth Street PLEASANT HILL IL 62366- White, Marion T. & Rebecca M. P.O. Box 446 Pleasant Hill II 62366 White, Mildred E. Box 366 601 Brant Street Pleasant Hill II 62366 White, Ronnie Dale and Jorgeanna Lynn P.O. Box 147 201 1st Street Pleasant Hill II 62366 White, Sammy B. & Marilyn K. P.O. Box 75 HULL IL 62343-0075 White, Sammy B. & Stephen L. P.O. Box 75 HULL IL 62343- White, Sherri R. & Darin L. 13806 305th Lane PLEASANT HILL IL 62366- Williams Trust, Virginia Mae 19248 US Highway 54 Rockport II 62370 Williams, Jeff 2401 Chestnut HANNIBAL MO 63401- Williams, Rickey 32443 210th Ave Rockport 11 62370 Williams, Rickey & Jackie 32443 210th Ave. Rockport 1162370 Williams, Terry & Pam R. 301 South Walnut Street HULL IL 62343- Williamson, Maurice Box 99 Kinderhook II 62345 Winchell, E. Dwayne and Anita Marie 13254 State Highway 96 PLEASANT HILL IL 62366-9775 Winchell, Ernest P.O. Box 194 Pleasant Hill II 62366 Wineland Acres, Inc., 10760 Hwy 96 NEBO IL 62355- Wiseman, Dale & Martha 774 N. 550 Ave. QUINCY IL 62305- Witte, Arthur H. & LuAnn 935 North 453rd Lane PAYSON IL 62360- Wolfe, Jeff P.O. Box 19 Hull II 62343 Wolfe, Jeffrey PO Box 19 HULL IL 62343- Wombles , Steven L. & Gary D. % Steven L. Wombles 14745 265th Street ROCKPORT IL 62370- Wombles Farm, Inc., c/o Gary Wombles 18134 285th Street Rockport II 62370 Wombles, Alfred L. & Dorothy 18608 U.S. Highway 54 ROCKPORT IL 62370-3221 Wombles, Daniel A. & Renee D. 11945 State Highway 96 PLEASANT HILL IL 62366-9714 Wombles, Dorothy 18608 U.S. Highway 54 ROCKPORT IL 62370-3221 Wombles, Gary 18134 285th Street ROCKPORT IL 62370- Wombles, Gary D. 18134 285th Street Rockport II 62370 Wombles, Gary Duane 18134 285th Street ROCKPORT IL 62370- Wombles, Lisa P.O. Box 474 PLEASANT HILL IL 62366- VVombles, Rick 16168 St. Hwy 96 Rockport 1162370 Wombles, Steven 14745 265th Street ROCKPORT IL 62370- Wombles, Steven L., Gary D. and Mark A % Dorothy M. Wombles 18608 U.S. Highway 54 ROCKPORT IL 62370-