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approved and in force May 29, 1879, subsequently repealed and replaced with the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.
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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.
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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.
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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
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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
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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
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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,
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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
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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
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'
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
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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
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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
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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
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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
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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
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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.
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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
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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
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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
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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
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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
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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-