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W ES TM O N T PUBLIC LIBRARY

428 N Cass Ave, Westmont, IL 60559 630 969 5625 westmontlibrary.org

Providing the community keys to lifelong learning

PUBLIC NOTICE

The Westmont Public Library will hold its regular meeting of the Board of Trustees on Tuesday, November 17, 2015 at 7:00 P.M. in the Kwasek Meeting Room at the Westmont Public Library, 428 North Cass Avenue, Westmont, Illinois 60559

Agenda

1) Cail to Order

2) Roli Call

3) Pledge of Allegiance

4) Approval of Consent Agenda

a. Minutes of the reguiar board meeting: October 20,2015b. Minutes of the special board meeting: November 10,2015c. Communications log: November, 2015d. Director's report: November, 2015

5) Open Forum

a. Publicb. Boardc. Directord. Staff

6) Additions & Deletions

7) Treasurers Report

8) Bills and Salaries

9) Unfinished Business

10) New Business

a. Appointment and swearing-in of new Trustee to fill vacancyb. Approve the FY15 Audit and Management Letterc. Approve payment in the amount of $55,000 from Special Reserves for the award of bid to Omega

Sign and Lighting Inc. for Digital Signaged. Discussion of FYlBPer Capita Grant application

e. Presentation of Business and Organization Video project by Barbara Aivarez

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11) Executive Session

12) Resume Open Session

13) Adjournment

Note: Any person who has a disability requiring a reasonable accommodation to participate in the meeting should contact Julia Coen, Library Director, 9:00 A.M. to 5:00 P.M. Monday through Friday, Westmont Public Library, Westmont, Illinois, 60559; Telephone (630) 969-5625 x 221 or email [email protected], within a reasonable time before the meeting.

All interested persons in attendance will be allowed to express their views in accordance with policy.

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mailto:[email protected]

W E S TM O N T PUBLIC LIBRARY

428 N Cass Ave, Westmont, IL 60SS9 630 969 5625 westmontIibrary.org


REGULAR MEETING OF THE BOARD OCTOBER 20, 2015

MINUTES

1) Call to OrderThe meeting was called to order at 7:00 p.m. by Board President Jason Fichtel on Tuesday, October 20, 2015 at the Westmont Public Library.

2) Roll CallPresent: Trustee Elaine Carmichael, Trustee Annie Delano, Vice President John Martens, Treasurer Kerry O'Connor, Trustee Mark Stern and President Jason Fichtel

Staff present: Director Julia Coen, Assistant Director Brittany Smith and Administrative Assistant Theresa Barry


4) Approval of Consent Agendaa. Minutes of the regular board meeting: September 15,2015b. Communications log: October, 2015c. Director's report: October, 2015

Motion: Martens moved to approve the Consent Agenda, O'Connor seconded.Comments: Minutes of 09.15.2015 were corrected to include Megan Stern in Roll Call Vote to approve new Treasurer and to remove the captions: Executive Session, Resume Open Session and Final Action on Executive Session as the board did not actually go into Executive Session.Vote: All in favor. Motion passed

5) Open Forum:a. Public: Justin Pathmann Project Manager for new meeting room project was present.

b. Board: Carmichael - State of the Village Address tomorrow morning at 7:30 at Oakbrook Hilton. Upcoming

Halloween events will be taking place in the village.

Delano - The new play things in the story time room look fabulous.

Director, Coen - Will be attending the State of the Village address tomorrow morning which will be

videotaped and available for viewing on YouTube. Auditors will be at the November board meeting. ACA

recording will take place to share details with our own employees by end January 2016. Will be away on

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vacation October 23-November 2. Cancelling our order w/ith Neighbors magazine follov\/ing our January

issue due to continued tardiness. Investigating costs to mail newsletters to residents outside of Westmont but with Westmont addresses which will be approximately $400 per quarter.

6) Additions and Deletions:

GENERAL ACCOUNT/CLARENDON HILLS BANK A/C 08590RECIPIENT MEMORANDUM NOTE WPL CODE AMOUNT3M UCENSE AGREEMENT US53512 RENEWAL 01.01.2016-12.31.2016 11.4223 Sl.000.003M U CENSE AGREEMENT US53512 RENEWAL 01.01.2016-12.31.2016 11.4213 $1,500.00AMAZON MISCELLANEOUS INVOICES SEE ATTACHED 00.0000 $2,640.56ARCO PLUMBING INVOICE 53081 WINTERIZE OUTSIDE SILLCOCKS 11.4611 $135.00CAIN, TAMARA INVOICE 09252015 - RAIN GARDEN EAGLE SCOUT PROJECT 11.4615 $500.00FARONICS INVOICE 00072103 - RENEWALS X 15 DEEP FREEZE MAC MAINTENANCE 11.4655 $55.00FIRST BANKCARD (WINTRUST) MISCELLANEOUS INVOICES-AUG & SEPT SEE ATTACHED 00.0000 $536.99GE CAPITAL INVOICE 90136219127 - NOVEMBER COPY MACHINE LEASE 11.4727 $1,445.00I.D.E.S. ILUNOIS 0653468862 ILUNOIS DEPT. OF EMPLOYMENTSECL 11.4814 $70.00IMPACT NETWORKING INVOICE 561322 & 561323 SHIPPING FOR TONERS X 2 11.4451 $39.00JAMIL. AMIR INVOICE 09292015 RBP/iaiOST&PAID 11.4232 $5.00KLEIN, THORPEAND JENKINS, LTD INVOICE 178447 LEGAL SERVICES 11.4811 $1,343.00UMRiCC-UCGA INVOICE 09302015 - 3RD QUARTER UNEMPLOYMENT GROUP ACCOUNT 11.4058 $319.20USLEUBRARY DISTRICT INVOICE 09292015 RBP/ia LOST & PAID 11.4232 $21.98LOGSDON OFFICE SUPPLY INVOICE 0953187-001 DOUBLE POCKET FOLDERS 11.4411 $1958NlCOR GAS INVOICE 7984890 - SEPT-Oa NATURAL GAS 11.4631 $101.58NORCOMM PUBUC SAFETY INVOICE 273-082325 RADIO EQUIPMENT LEASE 11.4624 $60.00PATHMANN CONSTRUCTION MGMT INC INVOICE 46 PROJECT MGMT - COMMUNITY ROOK/ 11.4616 $4,000.00PETTY CASH INVOICE 00152015 - REPLENISH SEE ATTACHED 00.0000 $280.51PITNEY BOWES PURCHASE POWER INVOICE 48496830 - SEPTEMBER POSTAGE MACHINE REFILL 11.4451 $150.00PITNEY BOWES GLOBAL FINANCIALSVCS INVOICE 8375032-OT15 POSTAGE MACHINE LEASE 11.4451 $67.00SANCHEZ, MARIA INVOICE 11092015 - GRANT FUNDS LANGUAGE STORYTIME PROGRAM 11.4508 $35.00VILLAGE OF WESTMONT INVOICE 78511 ACCOUNTING SERVICES SEPT & OCT 11.4814 $980.00WESTMONT CHAMBER OF COMMERCE INVOICE 691 - BARBARA ALVAREZ 2015 STATE OF THE VILLAGE ADDRESS 11.4131 $20.00WESTMONT PUBUC LIBRARY INVOICE 10202015 - REPLENISH UBRARIAN'S CHECKING ACCOUNT 00.0000 $0.00XOCHITL BADA, YOLANDA INVOICE 11142015 - GRANT FUNDS PERILS PROMISE PROGRAM $200.00

TOTAL $15524,40

SPECIAL RESERVES / ILLINOIS FUNDS A/C #1589RECIPIENT MEMORANDUM NOTE WPL CODE

TOTAL $0.00

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Motion: O'Connor moved to include Additions and Deletions with Bills and Salaries, Martens seconded. Vote: All in favor. Motion passed.

7) Treasurers Report

Motion: O'Connor moved to approve the Treasurer's Report, Carmichael seconded.Comment: Coen shared a message from Spencer Parker about fund balances due to and due from in funds 70 and 11 which are adjusting entries from the auditors that will go away once the auditors make the final adjustments. Expenses 4 & 5 should read higher than 42% instead of 33%. Coen to amend.Vote: Carmichael, Delano, Martens, O'Connor, Stern and Fichtel - 6 Ayes, 0 Nays. Motion passed.

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8) Bills and Salaries:

Motion: O'Connor moved to approve Bills and Salaries together with the Additions and Deletions, Martens seconded.Vote: Carmichael, Delano, Martens, O'Connor, Stern and F ich te l-6 Ayes, 0 Nays. All in favor. Motion passed.

9) Unfinished Business:a. Approval of the regular board meeting minutes from August 18, 2015:

Motion: Delano moved to approve the minutes from August 18,2015, as amended. Stern seconded. All in favor. Discussion: Roll Call Vote was missing for the release of Executive Session minutes.Vote: Carmichael, Delano, Martens, O'Connor, Stern and Fichtel - 6 Ayes, 0 Nays. All in favor. Motion passed.

10) New Business:a. Appointment of Elaine Carmichael as new Secretary to replace Kerry O'Connor (new Treasurer):

Motion: Martens moved to appoint Elaine Carmichael as new Secretary to replace Kerry O'Connor (new Treasurer), Stern seconded.Vote: Carmichael, Delano, Martens, O'Connor, Stern and Fichtel- 6 Ayes, 0 Nays. All in favor. Motion passed.

b. Motion to approve construction bids for the meeting room renovation for a minimum amount of $93,569

Motion: O'Connor moved to approve the construction bids for the meeting room renovation for a minimum amount of $93,569, Delano seconded.Comments: Stern clarified that this was the amount of the base bid with no divider included. Pathmann pointed out that the amount was inclusive of the installation of a soffit to accommodate the possible installation of a Solar Innovation glass door divider in the future. All prime contractors would be used fo r the construction of the room.

(Spencer Parker arrived at 7:29 pm)

Motion: Martens proposed an amendment to the motion to accept option 2 rather than option 1 which is that we purchase and install the Solar Innovation glass divider if we don't use any contingency money during the project. Carmichael seconded the amendment for discussion.Comments: Coen recommended approving option 1 Motion: Martens retracted his motion. Carmichael seconded.Motion: O'Connor moved to approve the construction bids for the meeting room renovation for a minimum amount of $93,569, Delano seconded.Vote: Carmichael, Delano, Martens, O'Connor, Stern and Fichtel - 6 Ayes, 0 Nays. All in favor. Motion passed.

(Pathmann departed at 7:39 pm)

c. Motion to approve the FY17 Levy Resolution

Motion: O'Connor moved to approve the FY17 Levy Resolution, Carmichael seconded.Comments: Coen presented the draft levy in a resolution format and included details o f previous budgets. 2.3 % increase over the FY16 extension and .8% CPI. Anything over that is to capture new development. Additional income was lowered due to the chance that 2016 Per Capita Grant money would not be received. Coen will amend the amount for Professional Services to read $18,000 instead of $1,800 moving that up would change additional income to $96,200. Levy request would remain the same.

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Vote: Carmichael, Delano, Martens, O'Connor, Stern and F ich te l-6 Ayes, 0 Nays. All in favor. Motion passed.

d. Motion to approve First Amendment to the Intergovernmental Agreement between the Village of Westmont Public Library for electronic message board signs

Motion: Carmichael moved to approve First Amendment to the Intergovernmental Agreement between the Village of Westmont Public Library for electronic message board signs, O'Connor seconded.Comments: Coen reported that the Village had made some changes to the design to reflect the design of their proposed gateway signage which resulted in an increase in cost. Subsequently, the Village has offered to pay the difference for the library's portion above the library's cap of $55,000.Vote: Carmichael, Delano, Martens, O'Connor, Stern and Fichtel- 6 Ayes, 0 Nays. All in favor. Motion passed.

e. Motion to approve the Resolution Approving the Proposed Amendments to the Library Insurance Management and Risk Control Combination (LIMRiCC) Bylaws and Intergovernmental Agreement

Motion: O'Connor moved to approve the Resolution Approving the Proposed Amendments to the Library Insurance Management and Risk Control Combination (LIMRiCC) Bylaws and Intergovernmental Agreement, Carmichael seconded.Vote: Carmichael, Delano, Martens, O'Connor, Stern and Fichtel- 6 Ayes, 0 Nays. All in favor. Motion passed.

f. Motion to approve the Resolution Providing for the Execution of an Intergovernmental Agreement with LIMRiCC

Motion: Martens moved to approve the Resolution providing for the Execution of an Intergovernmental Agreement with LIMRiCC, O'Connor seconded.Vote: Carmichael, Delano, Martens, O'Connor, Stern and Fichtel- 6 Ayes, 0 Nays. All in favor. Motion passed.

g. Discussion of trustee applications, interview questions, and interview dates and times

Martens and Fichtel suggested a special meeting to interview all three candidates. First option is Tuesday, November 10 starting at 6:15 to call to order with the first interview beginning at 6:30. Second option is Saturday, November 14. Interviews will be conducted in Open Session. Discussion of the appointment will take place in Executive Session. Jason agreed to book the interviews.

Fichtel suggested eliminating questions ##4 and #6. Stern suggested asking "how do you see your role as a Library Board member in interacting with a professional staff and demarcating proper governance between a board role and the staff role?" After discussion, the first question will ask why applicant would like to be a trustee. The second question will be what do you see as the role of library trustee. The third question will be about skills that can be used for the position. The following will replace question #4, "W hat is your vision for the role of our library for the Westmont community?" For question #5, change to how would you respond. Question #5 take out the portion about hats. Fichtel and Coen will write up the final questions and email them to the board before November 10.

h. Approval of the Disposal of Surplus Property Policy

Motion: Stern moved to approve the Disposal of Surplus Property Policy as presented w ith the following amendments. Second paragraph under Disposal and Sale of Surplus Property add the following at the end of the sentence, "subject to board approval if the value exceeds $1,000." At the end of the policy adding the following in the No favoritism paragraph "and no such persons shall participate in the sale unless through public sale or sealed bids. The Library Board may waive this requirement." Delano seconded.Vote: Carmichael, Delano, Martens, O'Connor, Stern and Fichtel - 6 Ayes, 0 Nays. All in favor. Motion passed.

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i. Approval of the Rules for Electronic Attendance at Board Meetings Policy

Motion: Stern moved to adopt the Rules for Electronic Attendance at Board Meetings Policy, as presented, with the correction that in the last paragraph third line "members" be made plural. Carmichael seconded.Vote: Carmichael, Delano, Martens, O'Connor, Stern and F ich te l-6 Ayes, 0 Nays. All in favor. Motion passed.

j. Approval of Identity Protection Policy

Motion: Stern moved to approve the Identity Protection Policy as printed in the meeting packet with the following modifications. In the first paragraph last sentence capitalize "policy" in the last line and make "employees" in the last line plural. Add the following sentence as a new first sentence under the heading Social Security Number Statement of Purpose, 'The Westmont Public Library does not collect social security numbers from the general public or require patrons to provide social security numbers to obtain library materials." Martens seconded.Vote: Carmichael, Delano, Martens, O'Connor, Stern and Fichtel - 6 Ayes, 0 Nays. All in favor. Motion passed.

k. Approval of the Exhibit and Display Policy

Motion: Stern moved to adopt the Exhibit and Dispiay Policy, as printed in the meeting packet with the following modifications. The first sentence under Purpose is re-written to read as follows: "The Westmont Public Library provides space for exhibits and displays as part of its mission of providing the community keys to lifelong learning." Under General Guidelines second line "displays" is made plural. Under General Guideline third builet point is revised to read "material that a reasonable person would believe to be advocating or opposing any religion or religious belief." Under Priority addition of a new bullet point immediately above the first bullet point with the new builet point to read: "residents of Westmont" and in what was the second bullet point to read: "individuals from the surrounding area who have a special collection to share with the community" and in what is currentiy the last bullet point non-profit organizations adding the words "located in o r serving Westmont". In the first paragraph under Art Gallery and Exhibit Space in the third line deleting the words "or not" after whether, and on the second page with the paragraph beginning exhibiters are responsible deleting the comma after the word art. In the paragraph beginning community board digital display adding the word "in" before Westmont in the second iine. Delano seconded.Vote: Carmichael, Delano, Martens, O'Connor, Stern and Fichtel - 6 Ayes, 0 Nays. All in favor. Motion passed.

11} AdjournmentMotion: Martens moved to adjourn at 8:59 p.m., Carmichael seconded. Vote: All in favor. Motion passed.

Respectfully submitted.

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Elaine Carmichael Westmont Public Library Board of Trustees, Secretary

W E S T M O N T PUBLIC LIBRARY



SPECIAL MEETING OF THE BOARD NOVEMBER 10, 2015

MINUTES

1) Call to OrderThe meeting was called to order at 6:15 p.m. by Board President Jason Fichtel on Tuesday, November 10, 2015 at the Westmont Public Library.

2) Roll CallPresent: Vice President John Martens, Treasurer Kerry O'Connor, Trustee Mark Stern and President Jason Fichtel.Absent: Secretary Elaine Carmichael and Trustee Annie DelanoStaff present: Director Julia Coen, Assistant Director Brittany Smith and Administrative Assistant Theresa Barry


4) Open Forum:a. Public: Noneb. Board: None

5) New Business:a. Discussion of procedure for Library Trustee candidate interviews

The Board agreed that Jason will ask the interview questions.

Carmichael arrived at 6:16 p.m.

b. Interview of candidates to fill Library Trustee vacancy

Brian Thoman - 6:30 p.m.Candidate Brian Thoman was not present.

Heather Booth - 7:00 p.m.Candidate Heather Booth responded to interview questions.The Board thanked Heather for her time.Fichtel will be contacting the candidates once the Board has voted to fill the vacancy.

Rajesh Parikh - 7:25 p.m.Candidate Rajesh Parikh responded to interview questions.The Board thanked Rajesh for his time.Fichtel will be contacting the candidates once the Board has voted to fill the vacancy.

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Motion; Martens moved to adjourn to go into Executive Session at 7:40 pm for the purpose of selecting a person to fill a public office, as defined in this Act, including a vacancy in a public office, when the public office is given power to appoint under law or ordinance, or the discipline, performance or removal of the occupant of a public office, when the public body is given power to remove the occupant under law or ordinance. (5 ILCS 120/2 ( c )(3)), Stern seconded.Roll call vote; Carmichael, Martens, O'Connor, Stern and Fichtel - 5 Ayes, 0 Nays. Motion passed.Absent: Delano

6) Executive Session:

7) Resume Open SessionSpecial Meeting was called back to order at 8:17 p.m. by Board President Jason Fichtel.

8) Roll CallPresent: Trustee Elaine Carmichael, Vice President John Martens, Treasurer Kerry O'Connor, Trustee Mark Stern and President Jason Fichtel Absent: Trustee Annie DelanoStaff present: Director Julia Coen, Assistant Director Brittany Smith and Administrative Assistant Theresa Barry

9) Vote on appointment of new Library Trustee to fill vacancyMotion: Martens moved to appoint Heather Booth as our new Trustee, Carmichael seconded.Roll Call Vote: Carmichael, Martens, O'Connor - 3 Ayes, Stern and Fichtel - 2 Nays. Motion passed.Absent: Delano

10) AdjournmentMotion: Martens moved to adjourn at 8:19 p.m., Carmichael seconded.Vote: All in favor. Motion passed.

Respectfully submitted.

Elaine Carmichael Westmont Public Library Board of Trustees, Secretary

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COMMUNICATIONS LOGREGULAR MEETING OF THE BOARD OF TRUSTEES: NOVEMBER 17, 2015

NONE

ADDITIONAL COMMUNICATIONS:

Email: 11.11.2015 Coen to Board - Auditor's M anagem ent Letter fo r FY15


428 N Cass Ave, Westmont, IL 60559

630 969 5625 westmontlibrary.org


DIRECTOR'S REPORT NOVEMBER 2015Staff from WPL will be marching in the Holly Days parade on November 28. The Library Board is invited to join us! We will be

marching with a Westmont Reads themed banner. Prior to the parade, the Park District will be hosting their Holly Days Paws

with Claus program in our meeting room.

Reminder: we will be closed at 5pm on Wednesday, November 25 and all day on Thursday, November 26 for the Thanksgiving

holiday.

THE NUMBERS FOR OCTOBER 2015

CHECK-OUTS WEBSITE VISITS VISITORS

Physical checkouts Homepage visits: Program attendance:

October 2015: 24,575 October 2015:4,867 October 2015:1,487

October 2014: 24,269 October 2014:4,444 October 2014:1,877

1.3% increase in 2015

48% checked out at the self-check units

9.5% increase in 2015 20.1% decrease in 2015

Digital checkouts Digital Branch Social Media

October 2015:1,366 October 2015:653 October 2015:1,506

October 2014:1,234 October 2014: 720 October 2014:1,116

10.7% increase in 2015 9.3% decrease in 2015 390 more followers in 2015

Total Checkout In the Spotlight Visitor count:

October 2015: 25,941 October 2015: 35 October 2015:15,965

October 2014: 25,503 October 2014:87 October 2014: 21,571

1.7% increase in 2015 60% decrease in 2015 25 % decrease in 2015

STRATEGIC PRIORITIES

Stimulating the Imagination_________________________________________________________________________________ ________Brittany attended a day long workshop. Transform Your Stacks to Drive Circulation, last month at the Chicago Public Library.

She will be working with the marketing team and adult services staff to evaluate the displays in our adult collection areas. The

goal is to use the power of visual merchandising and display to drive circulation numbers and readers' advisory strategies.

Satisfying Curiosity____________________________________________________________ _____________________________________The first two Latino American Grant programs were held in September and October with 50 attendees. The next program is

November 14 from 2-4pm. The event will feature the episode "Peril and Promise" from the documentary Latino Americans.

This episode examines the changing Latin Diaspora between 1980 and 2000 as a second wave of immigrants reached U.S.

shores. Tapas from Emilio'S restaurant will be served and discussion will be led by XochitI Bada, Associate Professor in the

Latin American and Latino Studies Program at University of Illinois at Chicago.

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Encouraging Early L iteracy______________________________________________________________________________ ___ ____________

Language Storytimes have been very well attended the past few months. Staff have passed out surveys to those in

attendance to gauge interest in the various languages that have been offered. Results from those surveys will help determine

future language storytimes and the possible development of physical collections in these languages.

Engaging Technology -------------------------------------------------------------------------------------------------- ------------------------------------------------------

The Makery team will be at the December Board Meeting to present the new services and programs th a t will be offered in

WPL's "makerspace." The tools and devices purchased for the makerspace programming came from th e FY15 Per Capita

Grant funds.

THE STAFF_________________________________________________________________ _______________________________ _____________

I worked 3.5 hours at service desks this past month.

Marcy Biala has joined our team as a Patron Services Associate (PSA) at our main desk. Marcy has experience with the

Claredon Hills PTO and previously worked as an attorney. She has already demonstrated her excellent customer service skills.

The National Alliance for the Mentally III (NAMI) was onsite for a discussion with staff on 11.3.2015. N AM I offers programs

and support services to those in need in DuPage. NAMI staff also talked about their new community center in Wheaton and

other outreach services that they offer to help residents in Westmont.

Two staff members attended Illinois Library Association (ILA) annual conference in Peoria in October. Alea Perez attended as

the recipient of the Robert Doyle ILA Conference Grant for Support Staff Award. She was also one of th e presenters on

Minecraft in the Public Library: One Game, Many Programs! Barbara Alvarez attended as a member o f ILA's iREAD

Committee.

Alea Perez has been invited to be a member of the Young Adult Library Services Association (YALSA) Graphic Novel Selection

committee. YALSA is a division of the American Library Association and we know Alea will serve it well.

Karen Kleemann has completed an American Library Association (ALA) 4-week course on Engaging Teens with Digital Media.

We are looking forward to using what she learned to develop opportunities and programs that will connect teens in our

community with our various digital resources.

SWAN_________________ ______________________________________________________________ ____ ______________________

As has been mentioned earlier, SWAN staff will be onsite on November 19 to meet with WPL staff to discuss the new

software, catalog, and services. W e will be sharing patron feedback as well as staff feedback. If Trustees have user experience

they would like to share, please share your feedback.

THE F A C I L I T Y _______________________________________________________________________________ _______________________

The first floor community room construction is scheduled to beGIN on November 23 and expected to be completeD in 8

weeks. During construction, contractors will be onsite starting at 6 to 7am and working until 2 to 3pm. Theresa or I will be

onsite during early shifts with Justin Pathmann and contractors.

Contractors/vendors were onsite for a mandatory walk-through on November 6 regarding the electrical requirements for the

Digital Sign.

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Facility issues th a t w ere addressed this past month

• Fox Valley Fire & Safety performed our annual fire extinguisher test on 10.30.2015; we passed

• T. Panzica assembled and installed a new silver shelving unit in Y.S

• Schindler performed our quarterly maintenance inspection on 10.13.2015

• Flow-Technics performed our annual back-flow test on 10.14.2015; we need a new alarm horn

• Colley Elevator installed a pit ladder in the elevator hoistway on 10.16.2015

• ARCO winterized the sillcocks on 10.06.2015

• Westside replaced the actuator in room 22 on 10.02.2015

• Staff cleaned up glass from a broken storm window in Y.S. double checked all latches

• Westmont Fire Department performed our annual fire inspection on 11.04.2015; we passed

Upcoming facility issues that w ili be addressed

• Repair alarm horn for stormwater pump

• Bring up ice melt bucket from the basement and take spreader out of the shed

• Re-calk all three sinks in the men's room on the main floor

OUTREACH________________________________________________________________________

Barbara Alvarez was appointed to the Village of Westmont's 100 year anniversary committee. Several other staff members

are actively involved in committees throughout the Village. Alea Perez has been serving as staff liaison on the 2016 Holly Days

committee. Carmen Higgins is serving on Westmont First committee. Theresa Barry is on the Health and Wellness committee.

Staff also regularly attend the Public Information committee meetings to promote our services and programs.

Outreach events this past month

• People's Resource Center was onsite on 10.7.2015 with 17 ESL adult students to tour the facility and learn about our

resources

• Homebound delivery was on 10.9.2015 and 10.28.2015 for 19 of our homebound residents

• Staff provided bilingual storytime for 35 Miller school students on 10.19.2015

• Ten CUSD201 first-year teachers were onsite on 10.20.2015 for a tour and demonstration of our resources

• The WJHS faculty took a field trip to the library on 10.21.2015 for a tour and presentation by WPL staff

• DuPage County Health Department was onsite on 10.22.2015 to provide ACA information to residents

• Staff visited 3 classrooms of 6'* *’ grade at WJHS for book discussions and to talk about our digital resources

THE BOARD_______________________________________________________________________________________________________________

There will be a finance committee meeting in D ecem ber-the annual Fines and Fees Schedule, IL Funds changes. Fund

Balance Policy per the recommendation of the committee at the September meeting.

Respectfully,

Julia Coen

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Profit and Loss Budget versus Actual and Balance Sheet through October 2015

What follows are clarifying details on the Balance Sheet and Profit and Loss Statement. As of the end of October,

we are 50% through our fiscal year. These statements do not reflect the invoices to be paid at the November board

meeting nor encumbered funds.

THE BALANCE SHEET

• In the equity section of the Balance Sheet Report,, we currently have just under $1.6 million in the

Operating and about $470,000 in Special Reserves.

• The Operating and Special Reserves Funds reflect the post-transfer balances so the Due To/From the

Funds that was in last reports are cleared this time.

• We have received the vast majority of our property taxes, so we will be spending down much of the

operating equity over the remainder of the fiscal year.

THE PROFIT AND LOSS STATEMENT

Revenue

1) The property tax is the largest revenue stream but it is not received evenly throughout th e year. W e have

received about 97% of our property taxes for the FY16 budget, which is about what we would expect at

this time. We will be spending down much of the operating equity over the remainder of the fiscal year.

2) After property tax, our next two highest ongoing operating revenues are for Fines & Fees and

Photocopying. These are at 47% and 56% respectively so they are also where we would expect since

September is about 50% through the fiscal year.

Expenses

3) Budget lines that are higher than 50% due to anticipated seasonal or early year expenses/purchases:

professional memberships (84%), postage (56%), insurance (96%).

4) Other areas where we are over 50% of the budget spent that we are monitoring: conferences and training

(51%), office supplies (63%), custodial supplies (56%), public communication (55%), legal services (65%)

5) Our youth collection is 30% spent and adult collection is 35% spent. This does not include invoices to be

paid this month, which, once approved, will bring the budgets to 34% spent for youth and 41% for adult (not including the addendum bills). In addition, both department have digital platform and database

renewals that will be processed in the next few months.

6) For total expenses in the operating fund, the library has only spent 39% year-to-date, so w e are well under the 50%.

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1:02 PM 11/09/15 Accrual Basis

Westmont Public LibraryBalance Sheet

As of October 31, 2015October 31, 2015

ASSETS

Current Assets

Checking/Savings

11-1100 ■ Checking & Investments

11-1127 ■ Propay Merchant Bank Account 548

11-1105 ■ Illinois Funds - General 1,485,786

11-1107-CHB-General

70-1107 ■ CHB - General (Reserves)

11-1107 ■ CHB - General - Other

3,252

36,439

Total 11-1107 ■ CHB - General 39,691

11-1108 CHB-Librarian 410

11-1125 ■ CHB - Non-Interest Bearing

70-1125 ■ CHB Non-Interest Bearing

11-1125 ■ CHB - Non-Interest Bearing - Other

104

82,340

Total 11-1125 ■ CHB - Non-Interest Bearing 82,445

Total 11-1100 ■ Checking & Investments 1,608,880

11-1110- Cash

11-1115 - Petty Cash

11-1118 - Cash Drawer

500

255

Total 11-1110-Cash 755

70-1100 - Checking & Investment

70-1158 - Illinois Funds -Special Reserve 466,740

Total 70-1100 - Checking & Investment 466,740

Total Checking/Savings 2,076,375

Accounts Receivable

11-1000 - Accounts Receivable

11-1015 - NSF Checks Receivable 66

11-1000 - Accounts Receivable - Other 40

Total 11-1000 - Accounts Receivable 106

Total Accounts Receivable 106

Other Current Assets

11-1200 - Property Taxes Receivable

11-1210 - /^lowance for Uncoilectable Tax (17,884)

11-1200 - Property Taxes Receivable - Other 1,788,439

Total 11-1200 - Property Taxes Receivable 1.770,554

Total Other Current Assets 1,770,554

Total Current Assets 3,847,036

Page 1 of 3

Westmont Public Library11/09/15 '/Accrual Basis Balaiice Sheet

As of October 31,2015October 31,2015

Fixed Assets

12-1010 • Land 450,000

12-1020 • Buildings

12-1025 ■ Accum Depreciation-Buildings (2,750,828)

12-1020 • Buildings - Other 5,131,939

Total 12-1020 • Buildings 2,381,111

12-1030 ■ Furniture & Fixtures

12-1035 ■ Accum Depreciation-F & F (243,674)

12-1030 ■ Furniture & Fixtures - Other 409,854

Total 12-1030 ■ Furniture & Fixtures 166,180

Total Fixed Assets 2,997,291

Other Assets

11-1400 ■ Prepaid Expense 17,725

Total Other Assets 17,725

TOTAL ASSETS 6.862,052

LIABILITIES & EQUITY

Liabilities

Current Liabilities

Other Current Liabilities

11-2200 ■ Deferred Revenue

11-2220 • Property Tax 1,770,554

Total 11-2200 • Deferred Revenue 1,770,554

Total Other Current Liabilities 1,770,554

Total Current Liabilities 1,770,554

Long Term Liabilities

12-2005 ■ Capital Lease Payable-Longterm 7,136

12-2004 ■ Capital Lease Payable - Current 16,532

12-2003 ■ Bonds Payable - Current 82,213

12-2002 ■ Accrued Interest on Bonds 1,130

12-2000 ■ Compensated Absences

12-2010 ■ Comp Absences - Current 7,239

12-2020 ■ Comp Absences - Long Term 28,954

Total 12-2000 ■ Compensated Absences 36,193

Total Long Term Liabilities 143,204

Total Liabilities 1,913,758

Page 2 of 3

Westmont Public LibraryBalance Sheet

As of October 31, 2015October 31, 2015

Equity

11-3200 ■ Unrestricted Net Assets 543,071

11-3252 ■ Restricted - Per Capita Grant 34,827

70-3250 ■ Restricted Net Assets 549,900

12-3200 ■ Entity Wide - Unresticted (44,051)

12-3000 ■ Invested in Capital Assets, Net 2,898,138

Net Income 966,408

Total Equity 4,948,294

TOTAL LIABILITIES & EQUITY 6,862,052

EQUITY BY FUND Before Transfer

Operating Fund (11) Unrestricted 1,589,283Target is 30% of Expenses ($577,900) at year end

Operating Fund (11) Restricted for Grants 34,827No Target - Use Grants during year

Special Reserves Fund (70) - Restricted 470,096Target is $150,000

Entity Wide Conversion 2,854,087No Target - Used for Audit conversion

TOTAL EQUITT 4,948,294

1:02 PM 11/09/15 Accrual Basis

Page 3 of 3

11:38 AM 11/09/15 Accrual Basis

Westmont Public LibraryProfit & Loss Budget vs. Actual

May 2014 through April 2016

October2014

May 2014- October 2014

October2015

May 2015- October 2015 Budget

$ Over (Under) Budget

% ofBudget

OPERATING FUND (11)

Income

11-3000 ■ Property Tax Revenue

11-3010 ■ Current 46,032 1,684,065 58,716 1,735,001 1,788,439 (53,437) 97% -M - I11-3040 • Prior Years - 293 - 381 500 (119) 76%

Total 11-3000 ■ Property Tax Revenue 46,032 1,684,358 58,716 1,735,382 1,788,939 (53,557) 97%

11-3300 ■ Interest Incomes

11-3303 ■ Interest-lllinois Funds 16 83 60 267 100 167 267%11-3304 ■ Interest-Clarendon Hills Bank 3 33 3 26 100 (74) 26%11-3310 ■ Interest-Property Tax 8 23 - - 50 (50) 0%

Total 11-3300 ■ Interest Incomes 27 139 63 293 250 43 117%

11-3650 ■ Fines & Fee Income 1,247 11,259 2,274 15,110 32,000 (16,890)

56%11-3660 ■ Photocopying Income 976 5,396 1,018 5,564 10,000 (4,436)

11-3670 ■ Lost & Paid Materials 284 1,778 83 566 2,500 (1.934) 23%

11-3680 ■ Non-Resident Fees 525 1,404 409 1,308 3,000 (1,692) 44%

11-3690 ■ Meeting Room Charges - 255 25 100 500 (400) 20%

11-3695 ■ Programming Revenues - 65 - 950 3,000 (2,051) 32%

11-3700 ■ Memorials & Donations - 2 1 91 3,000 (2,909) 3%

11-3770 ■ Impact Fees - New Development - 631 180 643 1,000 (357) 64%

11-3800 ■ Cafe Income 60 661 - - - - 0%

11-3810 ■ Document Delivery - 10 - - 30 (30) 0%

11-3850 ■ Grant Revenue

11-3852 ■ Per Capita Grant . 51,608 (51,608) 0%

11-3859 ■ Other Grants - - - 3,000 27,500 (24,500) 11%

Total 11-3850 ■ Grant Revenue - - - 3,000 79,108 (76,108) 4%

11-3900 ■ Miscellaneous Revenue 1,709 2,218 10 37,783 3,000 34,783 1259%

Total Income 50,861 1,708,176 62,779 1,800,789.17 1,926,326 (125,537) 93%




$ OverOctober May 2014 - October May 2015- (Under) % of

2014 October 2014 2015 October 2015 Budget Budget Budget

Expense

11-6900 ■ Salaries & Wages 61,118 366,033 64,263 388,743 890,000 (501,257) 44%

11-4050 ■ Employee Benefits - - . - _ 0%11-4051 ■ Medical/Dental Insurance 5,713 36,828 6,570 41,140 96,100 (54,960) 43%11-4054 - Workers Comp Insurance - - - - - - 0%11-4055 ■ Employer FICA/MED Contributions 4,592 27,463 4,828 29,177 68,000 (38,823) 43%11-4058 ■ Unempioyment Insurance 453 1,058 319 689 2,000 (1,311) 34%11-4059 - Employer IMRF Contributions 6,430 37,534 6,259 39,384 95,000 (55,616) 41%

Totai 11-4050 ■ Employee Benefits 17,188 102,883 17,976 110,389 261,100 (150,711) 42%

11-4100 ■ Board/Staff Development11-4125 ■ Staff Appreciation 67 565 . 371 1,400 (1,029) 27%11-4131 '■ Conferences & Training 388 5,002 369 3,602 7,000 (3,398) 5 1 % ^ * ^11-4132 ■ Professional Memberships 190 1,408 - 2,022 2,400 (378) 8 4 % = ^ 3 >11-4134 • Travel

11-4136 ■ Travel - Grant Events - - - - - 0%11-4134 ■ Travel - Other 441 997 62 366 1,500 (1.134) 24%

Total 11-4134 • Travel 441 997 62 366 1,500 (1,134) 24%

11-4135 ■ Board Expense 124 325 5 326 1,000 (674) 33%

Total 11-4100 ■ Board/Staff Development 1,210 8,296 437 6,687 13,300 (6,613) 50%

11-4210 ■ Adult Library Materials

11-4216 - Digital Content - - 1,008 2,717 - 2,717 100%

11-4218 ■ Grant - Adult Library Materiai - - - - 12,000 (12,000) 0%

11-4211 • Books 4,778 30,234 5,548 22,690 - 22,690 100%

11-4212 ■ Reference Books 404 1,731 - - - - 0%

11-4213 • AV 4,250 22,291 4,207 19,735 - 19,735 100%

11-4214 ■ Periodicals 49 8,728 - 6,504 - 6,504 100%

11-4215 ■ Professional Publications - 613 76 528 - 528 100%

11-4217 • Electronic Res. 420 13,546 1,480 15,958 - 15,958 100%

11-4210 ■ Aduit Library Materials - Other - - - - 180,000 (180,000) 0%

Total 11-4210 ■ Adult Library Materials 9,900 77,143 12,320 68,131 192,000 (123,869) 35%^^*^5

Page 2 of 7




$OverOctober

2014May 2014 -

October 2014October

2015May 2015-

October 2015 Budget(Under)Budget

% ofBudget

11-4220 ■ Youth Materials

11-4228 ■ Grants - Youth Materials - - 390 3,212 12,000 (8,788) 27%11-4221 - Books 3,542 17,147 3,415 7,473 - 7,473 100%11-4223 - AV 286 4,768 1,781 3,557 - 3,557 100%11-4224 ■ Periodicals - 375 - 240 - 240 100%11-4225 ■ Professional Publications - - - - - - 0%11-4227 • Electronic Res. - 2,462 1,480 5,143 - 5,143 100%11-4229 - Kits - - - - - - 0%11-4220 - Youth Materials - Other - - - - 54,000 (54,000) 0%

Total 11-4220 - Youth Materials 3,828 24,751 7,066 19,625 66,000 (46,375) 30%^=**^b>

11-4230 - Other Library Materials11-4232 - RBP/III Replacements 10 82 27 50 900 (850) 6%11-4233 - Document Delivery 18 36 - - 100 (100) 0%

Total 11-4230 - Other Library Materials 28 118 27 50 1,000 (950) 5%

11-4400 - Supplies

11-4426 - VAS Processing - - - - - - 0%

11-4411 - Office Supplies 194 876 153 945 1,500 (555) 6 3 « / ^ ,

56% '11-4415 - Custodial Supplies 518 1,767 380 1,630 2,900 (1.270)

11-4416 - Processing Supplies 1,275 4,626 1,260 4,049 11,000 (6,951) 37%

11-4417 - Cafe Supplies 115 618 - - - - 0%

11-4425 - Patron Services 2,138 2,208 - - 875 (875) 0%

11-4427 ■ Computer & Printer Supplies 692 2,397 224 1,982 4,493 (2,511) 44%11-4451 - Postage 220 3,989 1,331 3,339 6,000 (2,661) 5 6 % ^ tfc 3

Total 11-4400 - Supplies 5,152 16,480 3,348 11,945 26,768 (14,823) 45%

11-4500 - Program Expenses

11-4505 - Program Expenses Other 975 6,797 - - - - 0%

11-4508 - Grant - Program Expenses - 2,000 2,456 30,554 43,752 (13,198) 70%

11-4501 - Programs - 4,478 90 7,300 7,000 300 104%

Total 11-4500 - Program Expenses 975 13,275 2,546 37,855 50,752 (12,897) 75%

Page 3 of 7

11:38 AM11/09/15Accrual Basis



October May 2014- October May 2015-$ Over

(Under) %of2014 October 2014 2015 October 2015 Budget Budget Budget

11-4550 ■ Marketing & Advertising

11-4555 ■ Marketing & Advertising - Other

11-4558 ■ Grant - Marketing & Advertising

11-4551 ■ Pubiic Communication

79 1,302

1,118

7,586 152

2,294

8,984

5,000

5,006

16,000

(2,706)

(5,006)

(7,016)

46%

0%

56% 4fc4-Totai 11-4550 - Marketing & Advertising 79 10,005 152 11,278 26,006 (14,727) 43%

11-4610 ■ Buiiding 8i Grounds Maintenance

11-4616 • Facility Improvements - - 4,000 10,053 165,000 (154,947) 6%11-4611 ■ General Maintenance & Repair

11-4613 ■ Building Maintenance - - - - - - 0%11-4611 ■ General Maintenance & Repair - Other 2,087 12,590 357 7,504 30,000 (22,496) 25%

Total 11-4611 ■ General Maintenance & Repair 2,087 12,590 357 7,504 30,000 (22,496) 25%

11-4612 ■ Cleaning 2,674 9,359 1,340 8,100 17,000 (8,900) 48%11-4615 - Grounds Maintenance 743 4,457 1,243 4,220 20,000 (15,780) 21%

Total 11-4610 ■ Building & Grounds Maintenance 5,504 26,406 6,940 29,877 232,000 (202,123) 13%

11-4620 ■ Equipment Maintenance & Repair

11-4621 ■ HVAC - 3,884 1,710 6,977 17,000 (10,023) 41%

11-4622 ■ Elevator - 409 - 366 4,200 (3,834) 9%

11-4624 ■ Fire Alarm System 542 1,529 60 1,147 3,000 (1,853) 38%

11-4625 ■ Telephone System - - - - 250 (250) 0%

11-4629 ■ Misc. Repairs & Inspections 800 800 - - 850 (850) 0%

Total 11-4620 ■ Equipment Maintenance & Repair 1,342 6,621 1,770 8,490 25,300 (16,810) 34%

11-4630 ■ Utilities

11-4631 ■ Natural Gas 1,011 7,351 102 966 10,000 (9,034) 10%

11-4632 ■ Water - 896 310 729 2,000 (1,271) 36%

11-4633 ■ Sewer - 187 - 189 500 (311) 38%

11-4634 ■ Disposal - - - - 75 (75) 0%

11-4635 ■ Telephone & Broadband 618 3,637 742 3,845 9,000 (5,155) 43%

Total 11-4630 ■ Utilities 1,629 12,072 1,154 5,729 21,575 (15,846) 27%Page 4 of 7




October2014


October2015



% ofBudget

11-4650 ■ Automation Services

11-4657 • Grant (Per Capita) -Automation - 18,053 - 2,168 6,356 (4,188) 34%11-4656 ■ Automation Consulting - - - - - - 0%11-4652 ■ SWAN Maintenance 7,717 15,435 6,824 13,647 27,400 (13,753) 50%11-4655 ■ Technoiogy 638 4,423 62 4,228 10,000 (5,772) 42%11-4658 ■ Software - 1,178 - 709 1,500 (791) 47%

Totai 11-4650 ■ Automation Services 8,355 39,088 6,885 20,752 45,256 (24,504) 46%

11-4700 ■ Furniture & Equipment

11-4701 ■ Furniture & Equipment - 1,885 - 1,138 3,000 (1.862) 38%11-4727 - Photocopier and Printing 2,890 10,200 3,045 9,067 18,000 (8,933) 50%

Totai 11-4700 • Furniture & Equipment 2,890 12,085 3,045 10,205 21,000 (10,795) 49%

11-4800 ■ Professionai Services

11-4812 ■ Consulting - 2,850 - 450 2,000 (1,550) 23%11-4813 ■ Strategic Planning - - - - 200 (200) 0%11-4811 ■ Legai Services 668 1,008 2,123 3,263 5,000 (1,737) 65%?^M-11-4814 ■ Accounting/Auditing Service 1,050 4,650 2,100 4,650 10,000 (5,350) 47%

11-4816 ■ Engineering Fees - - - - - - 0%

11-4818 ■ Coilection Agency Services 9 161 36 242 500 (258) 48%

11-4819 ■ Industrial Appraisal - - - - 200 (200) 0%

Total 11-4800 - Professional Services 1,727 8,669 4,259 8,605 17,900 (9,295) 48%

11-4820 - Insurance

11-4823 ■ Treasurer's Bond - 763 - 763 770 (7) 99%

11-4822 ■ Errors & Omissions - 1,371 - 1,286 1,400 (114) 92%

11-4821 ■ Building Insurance - 13,854 - 13,658 14,200 (542) 96%

Total 11-4820 ■ Insurance - 15,988 - 15,707 16,370 (663) 96%




October2014


October2015



% ofBudget

11-4900 ■ Miscellaneous Expense

11-4950 - Bank Fees - - 56 509 - 509 100%11-9999 ■ Transfer to Spec Reserve Fund - - - - 20,000 (20,000) 0%11-4960 ■ Contingency - - - - - - 0%

Total 11-4900 - Miscellaneous Expense - - 56 509 20,000 (19,491) 3%Total Expense 120,923 739,914 132,243 754,577 1,926,326 (1,171,749) 3 9 % ^ / r _

OPERATING FUND (11) NET INCOME (70,062) 968,262 (69,464) 1,046,212 - 1,046,212 100%

SPECIAL RESERVES FUND (70)

Income

70-3100 ■ Replacement Tax 1,777 3,762 1,874 3,989 - 3,989 100%70-3303 ■ Interest-lllinois Funds 5 17 18 68 - 68 100%70-3858 ■ Donations - Furniture - - - - - - 0%

Total Income 1,781 3,779 1,892 4,057 - 4,057 100%

Expense

Capital Outlay

70-4868 • Staff Work Area - - - - - - 0%

70-4865 - Circulation/Main Desk - - - - - - 0%

70-4866 ■ Replace Adult Help Desk - - - -

70-4854 • HVAC - - - - - - 0%

70-4862 ■ 1st Floor Remodel - - - - - - 0%

70-4832 ■ RFID/Security/Self-check Pro) - - - - - - 0%

70-4842 ■ Youth Services - 8,693 - - - - 0%

Total Capital Outlay 8,693 0%




$ OverOctober May 2014- October May 2015 - (Under) % of

2014 October 2014 2015 October 2015 Budget Budget Budget

Debt Service

70-4895 - Debt Interest (Reserve)

70-4890 - Debt Principal (Reserve) _

3,978

40,000 : 1,648

82,2131,648

82,213

100%

100%

Total Debt Service - 43,978 - 83,861 - 83,861 100%

Total Expenses - 52,672 - 83,861 - 83,861 100%

SPECIAL RESERVES (70) NET INCOME 1,781 (48,893) 1,892 (79,804) - (79,804) 100%

ALL FUNDS COMBINED

Total Income All Funds 52,642 1,711,955 64,671 1,804,846 1,926,326 (121,480) 94%Total Expenses All Funds 120,923 792,586 132,243 838,438 1,926,326 (1,087,888) 44%

Total Net Income (68,281) 919,369 (67,572) 966,408 - 966,408 100%


428 N Cass Ave, W estm ont. IL 60559

630 969 5625 westmontlibrary.org


Approval o f Invoices and Bills Presented to the Board fo r Payment

I have reviewed the attached invoice listing with the supporting documentation. Based on this documentation, and my personal knowledge of the purchase and/or activity, I recommend payment subject to the final approval by the

Library Board of Trustees.

Julia Coen Library Director

Brittany HobnWert Assistant Director

uW k Date

1:41 PM

11/09/15

Westmont Public LibraryBills Presented for Payment

As of November 17, 2015

Type Num Account Amount

3M • ChicagoBill

Total 3M - Chicago

UM30716 11-4216 ■ Digital Content -1,142.79

-1,142.79

Aleph Objects, Inc.Bill

Total Aleph Objects, Inc.

WEB/2015/18347 11-4508 • Grant - Program Expenses -166.25

-166.25

Alvarez, BarbaraBill

Total Alvarez, Barbara

10292015 11-4134 ■ Travel -214.82

-214.82

American Library AssociationBill

Total American Library Association

1093217874 11-4131 ■ Conferences & Training -175.00

-175.00

AT&TBill

Total AT&T

630Z99783410 1015 11-4635 ■ Telephone & Broadband -320.98

-320.98

Baker & Taylor-Continuations (C393006)Bill

Total Baker & Taylor-Continuations (C393006)

5013815734 11-4211 ■ Books -53.81

-53.81

Baker & Taylor-Mystery (L425445)Bill 2031251994 11-4221 • Books -340.96Bill 2031251994 11-4416 ■ Processing Supplies -27.05Bill 2031132903 11-4221 • Books -299.02Bill 2031132903 11-4416 ■ Processing Supplies -21.60Bill 2031142831 11-4221 ■ Books -107.38Bill 2031142831 11-4416 • Processing Supplies -10.55Bill 2031190391 11-4221 ■ Books -288.00Bill 2031190391 11-4416 ■ Processing Supplies -26.85Bill 2031163459 11-4221 ■ Books -100.85Bill 2031163459 11-4416 • Processing Supplies -9.55Bill 2031267243 11-4221 • Books -204.91Bill 2031267243 11-4416 ■ Processing Supplies -9.60Bill 2031207179 11-4221 ■ Books -499.12Bill 2031207179 11-4416 • Processing Supplies -36.25Bill 2031285122 11-4221 ■ Books -250.83Bill

Total Baker & Taylor-Mystery (L425445)

2031285122 11-4416 • Processing Supplies -38.55

-2,271.07

Reports\Memorized\Vendors\BiIls Presented for Payment 2014 Page 1


As of November 17,2015


Baker & Taylor - Processing (L425444)Bill 2031147920 11-4211 ■ Books -427.06Bill 2031147920 11-4416 ■ Processing Supplies -28.35Bill 2031216272 11-4211 ■ Books -409.87Bill 2031216272 11-4416 • Processing Supplies -23.95Bill 2031207096 11-4211 • Books -541.00Bill 2031207096 11-4416 ■ Processing Supplies -43.25Bill 2031201424 11-4211 ■ Books -345.46Bill 2031201424 11-4416 • Processing Supplies -17.40Bill 2031135159 11-4211 • Books -861.97Bill 2031135159 11 -4416 • Processing Supplies -50.45Bill 2031177684 11-4211 ■ Books -631.12Bill 2031177684 11-4416 ■ Processing Supplies -25.50Bill 2031255634 11-4211 • Books -515.28Bill 2031255634 11-4416 ■ Processing Supplies -36.85Bill 2031249808 11-4211 • Books -551.51Bill 2031249808 11-4416 ■ Processing Supplies -36.55Bill 2031272850 11-4211 ■ Books -657.72Bill 2031272850 11-4416 • Processing Supplies -41.25Bill 2031280912 11-4211 ■ Books -206.92Bill

Total Baker & Taylor - Processing (L425444)

2031280912 11-4416 ■ Processing Supplies -13.05

-5,464.51

Baker & Taylor - Prof CoIlection(L419127)Bill 2031146178 11-4215 ■ Professional Publications -22.19Bill

Total Baker & Taylor - Prof CoIlection(L419127)

2031277335 11-4215 • Professional Publications -7.94

-30.13

Callto, DennisBill

Total Callto, Dennis

09082015 11-4508 ■ Grant - Program Expenses -750.00

-750.00

Case Lots, Inc.Bill

Total Case Lots, Inc.

9330 11-4415 ■ Custodial Supplies -124.50

-124.50

CENGAGE LearningBill 56547476 11-4211 ■ Books -19.46Bill

Total CENGAGE Learning

56634967 11-4211 ■ Books -26.23

-45.69

Center Point Large PrintBill

Total Center Point Large Print

1329938 11-4211 ■ Books -41.94

^1.94

Communication Revolving FundBill

Total Communication Revolving Fund

T1608093 11-4635 ■ Telephone & Broadband -76.00

-76.00

Reporls\Memorized\Vendors\Bills Presented for Payment 2014 Page 2

1:41 PM

11/09/15


As of November 17, 2015


Downers Grove Sanitary DistrictBill 2C144104281 111615 11-4633 • Sewer -89.93

Total Downers Grove Sanitary District -89.93

Emerald Marketing, Inc.Bill 376 11-4551 ■ Public Communication -800.00

Total Emerald Marketing, Inc. -800.00

EnvIslonWare, Inc.Bill INV-US-23365 11-4635 • Telephone & Broadband -34.50

Total EnvIslonWare, Inc. -34.50

Flow-TechnicsBill INV000004779 11-4629 ■ Misc. Repairs & Inspections -875.00

Total Flow-Technics -875.00

Fox LandscapingBill 10312015 11-4615 • Grounds Maintenance -742.85

Total Fox Landscaping -742.85

Fox Valley Fire & SafetyBill 946606 11 -4624 ■ Fire Alarm System -66.00

Total Fox Valley Fire & Safety -66.00

GE CapitalBill 11/11/2015 11 -4727 ■ Photocopier and Printing -1,445.00

Total GE Capital -1,445.00

LACONI, Inc.Bill 11012015 11-4132 ■ Professional Memberships -100.00

Total LACONI, Inc. -100.00

Logsdon Office SupplyBill 0954408-001 11-4135 • Board Expense -26.50Bill 0953873-001 11-4415 • Custodial Supplies -97.50

Total Logsdon Office Supply -124.00

Midwest TapeBill 93334736 11-4213-A V -39.99BIN 93324453 11-4213-A V -205.92Bill 93324452 11 -4213 -AV -173.92Bill 93324454 11-4213-AV -29.99Bill 93324451 11-4213-AV -75.95Bill 93321785 11 -4213 -AV -44.99Bill 93324450 11 -4213 -AV -106.95Bill 93324438 11-4223-AV -35.98Bill 93321787 11-4213-AV -19.99Bill 93304603 11 -4213 -AV -78.97

Reports\Memorized\Vendors\BIIIs Presented for Payment 2014 Pages

1:41 PM

11/09/15




Bill 93304601 11-4213-AV -387.86Bill 93313764 11-4223-AV -59.99Bill 93313766 11-4213-AV -64.98Bill 93303169 11-4213-AV -44.99Bill 93303201 11-4213-AV -39.99Bill 93304604 11-4213-AV -33.98Bill 93275519 11-4213-AV -114.92Bill 93304605 11-4223-AV -63.98Bill 93304606 11-4213-AV -91.96Bill 93342441 11-4223-AV -19.99Bill 93342438 11-4223-AV -39.97Bill 93342437 11-4213 - AV -29.99Bill 93342435 11-4213 - AV -233.90Bill 93342434 11-4223-AV -45.98Bill 93342433 11-4213-AV -75.95Bill 93342432 11-4213-AV -91.96Bill 93343385 11-4213-AV -39.99Bill 93342440 11-4213 - AV -9.99Bill 93275771 11-4213-AV -1,153.62Bill 93342439 11-4213-AV -9.99Bill 93368957 11-4213-AV -75.96Bill 93368959 11-4213 ■ AV -42.96Bill 93368970 11-4223-AV -38.99Bill 93368971 11-4213 - AV -72.97Bill 93368972 11-4213-AV -46.98Bill 93368973 11-4223-AV -19.99Bill 93368974 11-4213-AV -116.92Bill 93230165 11-4213-AV -158.96Bill 93368239 11-4223-AV -49.99Bill 93303168 11-4223-AV -44.99Bill 93379005 11-4223-AV -74.97Bill 93379008 11-4213 - AV -44.99Bill

Total Midwest Tape93379007 11-4213-AV -19.99

-4,275.29Pitney Bowes - Lease

BillTotal Pitney Bowes - Lease

8375032-NOV15 11-4451 - Postage -67.00-67.00

Pitney Bowes - SuppiiesBill

Total Pitney Bowes - Supplies598631 11-4451 - Postage -67.99

-67.99

Reports\Memorized\Vendors\Bills Presented for Payment 2014 Page 4

1:41 PM

11/09/15



Type

Recorded Books, IncBillBillBillBill

Total Recorded Books, Inc Service Master - Carol Stream

BillTotal Service Master - Carol Stream

Specialty StoresBill

Total Specialty StoresUnique Management Services, Inc.

BillTotal Unique Management Services, Inc. Westmont Chamber of Commerce

BillTotal Westmont Chamber of Commerce Westside Mechanical, LLC

BillTotal Westside Mechanical, LLC

TOTAL

Num

75232352752250057522614375238068

176353

742025

316644

699

C001626

Account

11-4213-AV 11-4213-AV 11-4213-AV 11-4213-AV

11-4612 - Cleaning

11-4701 ■ Furniture & Equipment

11-4818 ■ Collection Agency Services

11-4551 - Public Communication

11-4621 - HVAC

Amount

-66.40-322.40-87.20-56.00

-532.00

-1,340.00-1,340.00

-118.04-118.04

-98.45-98.45

-57.00-57.00

-1,350.00-1,350.00

-23,060.54

Reports\Memorized\Vendors\Bills Presented for Payment 2014 Page 5

1:53 PM

11/09/15 Accrual Basis

Westmont Public LibraryVendor YTD Report


May'15-Apr 16 May'1 4 -Apr 15

3M - Chicago 3M - St Paul 4lmprintA. Panzica Enterpirse, LTD.Absolutely Delicious Adjusting Entries Adult Reading Round Table African American Publications ALA American Library Association Aleph Objects, Inc.Alessio, Amy Alvarez, Barbara Amazon.comAmerican Button Machines American Library Association American Library Association (Atlanta) Anderson's Books, Inc (Bookshop)Apple Books Apple, Inc.Arco Plumbing, Co.Askari, Zainab AT&TB&H Photo, Video, AudioBaker & Taylor-Continuations (C393006)Baker & Taôr-Mystery (L425445)Baker & Taylor - Adult (L039479)Baker & Taôr - Juvenile (40010612)Baker & Taôr - Processing (L425444)Baker & Taylor - Prof Collection(L419127) Baker & Taôr Books - Youth (L578096) Baker TillyBales Lumber & Supply/Bales Ace Hardware BemanBlackstone Audio, Inc.Bockman, Jeffrey A Book Page Bower, Jack BRODART Co.Brodnicki, Charles Brookfield ZooBuckson, Kate (Reimbursement)BUDGET LIBRARY SUPPLIESCain, TamaraCalito, DennisCampus CorpsCarol A ThomasCarrot ■ Top Industries Inc.Case Lots, Inc.Cavendish Square CENGAGE Learning Center Point Large Print Central Restaurant Products Centurion Technologies Charlie Kottman Chicago Doorways Chicago Project Management Chicago Sound Works Chicago Sun Times Chicago Tribune Child's World Children's Plus Inc.Clarendon Hills Bank Cleeland, HollyClowning Around Entertainment Coen, Julia - reimbursements Colley Elevator Co.

9,707.80 83,738.223,508.45 11,549.001,301.45 3,128.485,689.00 10,441.77

313.00 0.000.00 50.00

10.00 0.00379.90 0.00

0.00 472.003,548.00 0.00

0.00 150.00320.15 0.00

13,217.32 27,683.78321.23 508.85358.00 80.00

0.00 81.470.00 219.00

1,354.33 2,501.970.00 5,637.90

539.00 3,764.000.00 13.99

2,330.09 6,986.300.00 1,061.94

1,685.79 2,193.839,610.60 21,913.522,960.00 10,932.20

0.00 929.1420,163.75 32,753.40

106.54 78.390.00 2,931.88

1,500.00 2,375.000.00 61.770.00 30.00

21.41 29.380.00 175.000.00 720.000.00 210.00

348.13 4,750.140.00 16.870.00 100.000.00 1,126.21

611.42 0.00500.00 0.00750.00 0.00

0.00 555.00275.00 0.00

0.00 186.331,543.20 1,998.00

0.00 1,044.701,168.88 2,493.501,388.90 1,580.58

0.00 55.310.00 851.40

22.99 0.000.00 940.00

450.00 800.001,735.00 0.00

353.60 353.60533.00 429.00

0.00 309.150.00 8,296.92

84,039.07 0.150.00 385.00

517.00 517.00214.36 1,010.94366.00 0.00

1:53 PM




Communication Revolving FundConference ServicesConservation Foundaton, TTieCostco WholesaleCostume SpecialistsCrimson Multimedia DistributionCruz, GabrielsD. EngravingDaily HeraldDeck, Tammy LDEMCODISPLAYS2G0Documents to U - MinitexDold, Jill (Reimbursment)Downers Grove Sanitary District Duffy, Dawn DuPage, NAMIDygus, Delaney - reimbursements EBSCO Information Services ELM USA, Inc Embury, Ltd.Emerald Marketing, Inc.EnvisionWare, Inc.Evanced Solutions, LLC Faronics Technologies USA, Inc.Fat CatalogFinancial TimesFIRST CHOICE COFFEE SVCRow-TechnicsForest Preserve of DuPage CountyFox LandscapingFox Valley Fire & SafetyFred Pryor Seminars - CareerTrackFun Ones, TheGail GalivanGaylord Bros., Inc.GE Capital GMIS Illinois GMIS InternationalGovernment Rnance Officers AssociationGraingerGreat CoursesGrey House PublishingGumdrop BooksHaines & Company, IncHarrison & CompanyHAZELGROVE, WILLIAMHFK PresentsHiggens, Carmen (Reimbursement) Hinsdale Bank & Trust Honey-Do Handyman Hornik Engineered Systems, Inc.ID CARDS UNLIMITEDILL. DEPT OF EMPLOYMENT SECURITYIllinois Library AssociationImpact Networking LLCIndustrial Appraisal CompanyInfog roupInformation Today Inc.Inland Mechanical Service Corp. Innovation Experts Innovative Label Technology, Inc ITC Systems Inc.Iyer, Indira (Reimbursement)Jamil, Amir Jones School Supply

May'15-Apr16 May'1 4 -Apr 15

228.00 0.0050.00 0.000.00 50.000.00 55.000.00 200.000.00 120.000.00 250.00

141.95 315.50474.20 417.00280.00 253.00

3,264.67 2,621.260.00 105.940.00 20.000.00 26.09

278.89 546.70175.00 335.00

0.00 75.000.00 13.060.00 13,238.510.00 995.00

8,836.14 0.002,400.00 4,800.00

224.75 934.771,378.00 0.00

55.00 165.000.00 1,725.780.00 988.000.00 701.39

875.00 800.00150.00 75.00

4,457.10 5,199.951,853.00 4,339.60

149.00 0.000.00 1,022.00

200.00 0.000.00 658.27

13,005.00 15,895.000.00 250.00

175.00 0.000.00 160.000.00 463.030.00 334.800.00 254.200.00 584.800.00 406.50

157.49 0.000.00 200.000.00 275.000.00 432.650.00 87,981.630.00 1,412.000.00 595.000.00 2,079.15

70.00 0.001,020.00 1,055.00

493.83 621.950.00 375.000.00 4,042.000.00 504.000.00 18,608.690.00 480.00

584.92 759.86175.00 0.00

0.00 6.995.00 15.000.00 218.66

1:53 PM


Westmont Public LibraryVendor YTD ReportMay 2015 through April 2016

Julie Stiegemeyer Kadela, Ann (Reimbursement) Kalyanasundaram, Gayathri Kamm Insurance Group, Inc.KAPCOKleemann, Karen (reimbursment)Klein, Thorpe and Jenkins, Ltd Kostal, Jon Krohn, Deb Kubik, KathyLa Mantia Enterprises, IncLACONILACONI, Inc.Lakeshore Learning Materials Learning Express, LLC LEGO Brand Retail, Inc.Lehne, RosemaryLexis Nexis Matthew BenderLibrarica LLCLibrary Furniture InternationalLibrary JournalLieto, Rebekah (Cirque FX)Lightning, IncLIMRiCC Unemployment Comp Group Account Lindloff, Catherine (reimbursement)Lindsey, Robert J.Lisle Library District Logsdon Office Supply Lynda.com, Inc.Maassen, Katherine Magic Pure LLC Mahmoud, Jamie A.Malorny, Anita Management /tssoc of IL Mango Languages Manufacturers' News, Inc.Maria Angelica SanchezMartin, JamieMason Crest PublishersMcBrien, Chris, The Magic StorytellerMeade, Dr. AdamMichalak, EllenMicro Tech Systems, Inc.Midwest Exterminating CO Midwest Tape Mortenson Roofing Co. Inc.MPLCMPS VIRGINIAMulti-Cultural Books & Videos NADA Used Car Guide Nasco Fort Atkinson Near West Youth Services Nedumgottil, Julie (Reimbursement)New Readers Press Nicor Gas No Corner Suns Norcomm Public Safety Oriental Trading Company, Inc.OverDrive Inc.Overeem, DavidPathmann Construction Management Paul Elias PDR NetworkPenguin Random House LLCPennStatePenworthy

'Apr 16 May'14 - Apr 15

200.00 0.000.00 24.000.00 13.96

15,707.00 15,988.000.00 53.300.00 852.28

3,263.40 2,760.00200.00 250.00

0.00 350.000.00 50.000.00 9,817.400.00 145.00

100.00 0.001,325.82 1,341.33

0.00 2,825.000.00 2,216.250.00 125.000.00 211.060.00 1,932.00

5,542.00 15,191.460.00 203.980.00 330.000.00 216.00

688.66 2,291.450.00 14.990.00 300.00

21.98 22.95735.94 2,299.42

4,500.00 0.000.00 4.990.00 198.000.00 0.000.00 59.99

1,510.00 6,115.940.00 2,894.850.00 441.35

175.00 0.000.00 350.000.00 620.16

350.00 0.000.00 100.000.00 70.000.00 184.00

1,200.00 0.0019,522.60 45,415.86

0.00 1,488.00174.02 171.11

0.00 357.0439.90 227.560.00 186.570.00 151.850.00 25.000.00 13.960.00 448.36

966.03 9,038.910.00 300.00

120.00 240.00354.66 811.32

0.00 9,581.240.00 250.00

4,000.00 0.000.00 200.000.00 64.30

890.25 885.250.00 15.000.00 1,520.64

1:53 PM


Westmont Public LibraryVendor YTD ReportMay 2015 through April 2016

Petty Cash Pitney Bowes Pitney Bowes - Lease Pitney Bowes - Supplies Prechel, Amy (Reimbursement)Precise Printing Network Inc.Product Architecture & Design Proquest LLC R.R Bowker, LLC RAILSRalph Covert Performance LLC Random House, Inc.Record Information Services, Inc. Recorded Books, Inc Recorded Books, LLC RID StoneRivistas Subscription Services LLC Roman Endeavors, Inc.Sarah's Pony Rides, Inc.Schindler Elevator Scholastic Library Publishing School Outfitters (Schoolhouse Outfitters SchoolsinSchultz, Jack (Reimbursement)Scot Press PrintingSergienko, GennadyService Master - AddisonService Master - Carol StreamShaw MediaShelfwizShowcasesSledzinski, Bon (Reimbursement)Smith, Brittany Sparkles Entertainment, Inc.Specialty Stores Stange, /tnna L.STAPLES (OFFICE SUPPLIES)Steve DarnallSuburban Door Check & Lock Service Suburban Life Publications SWANSweet & Savory TeachingBooks.net LLC Team One Repair, Inc.TechSoup GlobalThomas, Lynn (Reimbursement)Thompson WestTikhly, MariaTilapa, MariaTim's Professional Painting, Inc.Tri-Angle Screen Print Trustwave Holdings Inc Tumbleweed Press U.P.S.U.S. Toy Co/Constructive Playthings UlineUnique Management Services, Inc.United For Libraries (Div of ALA)United States Post Office University of Illinois Extension University of Wisconsin-Extension Upgrade Path, Inc./Clear PC Urban Gateways Vernon Library Supplies VILLAGE OF WESTMONT Walker Display, Inc.

Apr 16 May'14 - Apr 15

1,402.34 3,693.35300.00 1,553.96536.00 737.0067.99 0.000.00 420.13

6,060.09 12,802.156,052.90 10,025.763,674.00 0.00

0.00 500.008,934.00 9,416.50

750.00 0.000.00 42.50

698.00 698.002,142.00 8,431.64

0.00 7,390.890.00 900.00

5,382.96 0.0075.00 0.000.00 525.000.00 4,772.180.00 434.900.00 2,686.400.00 158.85

34.75 1,000.000.00 376.700.00 50.000.00 1,337.00

9,440.00 14,707.00145.32 74.4067.50 0.0080.35 585.040.00 20.95

1,016.21 1,583.50500.00 0.00118.04 0.00

0.00 0.000.00 494.63

250.00 0.000.00 462.300.00 69.00

13,647.00 31,986.670.00 150.000.00 850.00

478.80 0.000.00 251.000.00 434.15

226.26 78.000.00 16.990.00 13.00

1,125.00 0.00157.00 0.00194.76 0.00334.33 334.33

0.00 108.64146.66 0.00202.07 1,576.02340.10 456.4580.00 69.00

2,450.00 4,440.00100.00 0.00

0.00 350.000.00 148.32

500.00 0.000.00 2,674.05

5,433.69 18,447.110.00 146.15

1:53 PM




West Central Municipal Conference West Suburban Symphony Orchestra Westmont Chamber of Commerce Westmont Holly Days Westmont Public Library- Librarian's Acct Westmont Special Events Corp.Westside Mechanical, LLCWhenToWorkWintrust MastercardWolenski, Robert (Reimbursement)Wronski, Nili Yelin (Storybook Mom)Yolanda XochitI BadaZink, Janice

TOTAL

May'15-Apr16 May'1 4 -Apr 15

425.70 209.88350.00 0.00279.00 282.00175.00 0.00

0.00 465.140.00 215.00

8,073.07 1,266.550.00 315.00

7,012.44 9,373.300.00 18.980.00 125.00

400.00 0.000.00 12.00

366,364.89 743,278.25


428 N Cass Ave, W estm ont, IL 60559

630 969 5625

westmontlibrary.org


NEW BUSINESS

a. Appointm ent and swearing-in o f new Trustee to fill vacancy

At the Special Board Meeting on November 10, 2015, the Library Board interviewed candidates for the vacant

Trustee seat. This person filling this appointment will serve until the next election in April 2017.

b. Discussion and review of th e FY15 Audit

Attached is the final FY15 audit report submitted to the library by Baker Tilly Virchow Krause, LLP. The report has

been uploaded to the State as required by law. A representative from Baker Tilly will be at the meeting to present

and discuss the audit. Once presented to the Library Board, the audit will be made readily available to the public

on our website.

Copies of the Management Letter have been provided in a separate communication. This letter identifies

deficiencies and/or material weaknesses. If the Library Board would like to discuss this letter in detail with our

auditor, we can vote to enter executive session for this purpose under OMA.

c. Approve paym ent in th e am ount o f $55,000 from Special Reserves for the aw ard o f bid to Omega Sign and

Lighting Inc. fo r Digital Signage

On November 10, 2015, three bids were received for the digital sign project that includes one sign at the

Westmont Public Library and one at the Fire Headquarters. The lowest base bid was from Omega Sign and Lighting

Inc. in the amount of $136,722.20 for both signs. On November 12, 2015 the Village Board will consider an

ordinance accepting the bid proposal from Omega Sign and Lighting Inc. for the community digital sign project and

awarding a contract consistent with the bid. As per the IGA, WPL will pay $55,000 for the sign on library property.

The recommended motion is for the Library Board to approve the award and payment of $55,000 from Special

Reserves for this project.

d. Discussion o f FY16 Per Capita Grant application

Attached is the application for the FY16 Per Capita Grant to the State Library. All requirements fo r submission have

been met and the Board participated in discussion of the grant requirements at the July 2015 Board meeting. The

application is due by January 15, 2016 and includes an explanation of intended use of funds if received.

e. Presentation o f Business and Organization Video project by Barbara Alvarez

Barbara Alvarez and the Adult Services Department will be collaborating with local businesses and organizations to

create short videos that highlight their work and services in Westmont. The goals of this initiative are to showcase

our vibrant business community, allow us an opportunity to work with members of our business community, help

us learn more about our community needs, and bring the library to the community. We offer many services and

resources that would benefit Westmont businesses and organizations - this project will provide the opportunity to

work directly with these organizations to promote those services and resources. Barbara will be at the board

meeting to provide a short demonstration and talk about this project.

1/1

WESTMONT PUBLIC LIBRARY

FINANCIAL STATEMENTS

Including Independent Auditors’ Report As o f and for the Year Ended April 30, 2015

WESTMONT PUBLIC LIBRARYAS OF AND FOR THE YEAR ENDED APRIL 30, 2015

TABLE OF CONTENTS

Paaefs)

Independent Auditors' Report........................................................................................................ 1 -2

Basic Financial Statements:

Government-wide Financial Statements:

Statement of Net Position..................................................................................................... 3Statement of Activities........................................................................................................... 4

Fund Financial Statements:

Balance Sheet - Governmental Funds................................................................................ 5Reconciliation of the Governmental Funds

Balance Sheet to the Statement of Net Position....................................................... 6Statement of Revenues, Expenditures and

Changes in Fund Balances - Governmental Funds................................................ 7Reconciliation of the Governmental Funds

Statement of Revenues, Expenditures and Changesin Fund Balances to the Statement of Activities....................................................... 8

Notes to Financial Statements........................................................................................... 9 - 1 7

Required Supplementary Information

Schedule of Revenues, Expenditures, and Changes in Fund Balance -Budget and Actual - General Fund.................................................................................. 18-19

Notes to Required Supplementary Information................................................................... 20

Supplementary Information:

Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual - Special Reserve Fund........................................................................ 21

I N D E P E N D E N T A U D I T O R S ’ R E P O R T

BAKER TILLYBaker Tilly Virchow Krause, LLP 1301 W 22nd St, Ste 400 Oak Brook, IL 60523-3389 tel 630 990 3131 fax 630 990 0039 bakertilly.com

INDEPENDENT AUDITORS' REPORT

To the Members of the Public Library Board Westmont Public Library Westmont, Illinois

Report on the Financial Statements

We have audited the accompanying financiai statements of the governmental activities and each major fund of the Westmont Public Library, as of and for the year ended April 30, 2015, and the related notes to the financial statements, which collectively comprise the Westmont Public Library's basic financial statements as listed in the table of contents.

Management's Responsibility for the Financial Statements

Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this inciudes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

A uditors' Responsibility

Our responsibility is to express opinions on these financial statements based on our audit. W e 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 from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditors' judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the Westmont Public Library's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances but not for the purpose of expressing an opinion on the effectiveness of the Westmont Public Library's internai control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

-1 -BAKER TILLY INTERNATIONAL

To the Members of the Public Library Board Westmont Pubiic Library

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 Westmont Public Library as of April 30, 2015 and the respective changes in financial position thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Other Matters

Required Supplementary Information

Accounting principles generally accepted in the United States of America require that the required supplementary information as listed in the table of contents 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 financial reporting for placing the basic financial statements in an appropriate operational, economic, 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, which consisted of inquiries o f management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial 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.

Management has omitted Management's Discussion and Analysis that accounting principles generally accepted in the United States of America require to be presented to supplement the basic financial statements. Such missing 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 financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. Our opinion on the basic financial statements is not affected by this missing information.

Supplementary Information

Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the Westmont Public Library's basic financial statements. The supplementary information as listed in the table of contents is presented for purposes of additional analysis and is not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the supplementary information, as listed in the table of contents, are fairly stated in all material respects, in relation to the basic financial statements as a whole.

T JU i {/{yiycA^^erufOak Brook, Illinois November 2. 2015

B A S I C F I N A N C I A L S T A T E M E N T S

WESTMONT PUBLIC LIBRARYSTATEMENT OF NET POSITION

AS OF APRIL 30. 2015

GOVERNMENTALACTIVITIES

Assets

Cash and cash equivalents InvestmentsReceivables (net of allowance for uncollectibles):Property taxesIntergovernmentalOther

Prepaid items Capital assets

Capital assets not being depreciatedCapital assets being depreciated, net of depreciation

$ 103,562 1,052,898

1,770,5552,269

21017,785

450,0002,547,291

Total assets 5,944,570

Liabilities

Accounts payable Accrued payroll Unearned revenue Accrued interest payable Noncurrent liabilities

Due within one year Due in more than one year

16,85831,794

2751,130

105,98436,090

Total liabilities 192,131

Deferred inflows of resources

Property taxes levied for a future period 1,770,554

Total deferred inflows of resources 1,770,554

Net position

Net investment in capital assets Restricted for capital improvements Unrestricted

2,891,410549,900540,575

Total net position $ 3,981,885

The notes to the financial statements are an integral part of this statement.-3 -

W E S T M O N T P U B LIC L IB R A R YSTATEMENT OF ACTIVITIES

FOR THE YEAR ENDED APRIL 30. 2015

PROGRAM NET (EXPENSE) REVENUE AND____________REVENUES____________ CHANGES IN NET POSITION

OPERATINGCHARGES FOR GRANTS AND GOVERNMENTAL

FUNCTIONS/PROGRAMS EXPENSES SERVICES CONTRIBUTIONS ACTIVITIES_________

Primary Government

Governmental activitiesCulture and recreation interest

$ 1,758,0598,595

$ 70,852 $ 352 $ (1,686,855)(8,595)

Totai governmentai activities $ 1,766,654 $ 70,852 $ 352 (1,695,450)

General revenues;Property taxes 1,747,010Repiacement taxes 11,284Investment income 298Miscelianeous 8,461

Totai generai revenues 1,767,053

Change in net position 71,603

Net position, beginning of year 3,910,282

Net position, end of year $ 3,981,885

The notes to the financial statements are an integral part of this statement.- 4 -

WESTMONT PUBLIC LIBRARYBALANCE SHEET

GOVERNMENTAL FUNDS AS OF APRIL 30, 2015

GENERALFUND

SPECIALRESERVE

FUND TOTAL

Assets

Cash and cash equivalents $ 100,488 $ 3,074 $ 103,562Investments 719,843 333,055 1,052,898Receivables (net of allowancefor doubtful accounts):

Property taxes 1,770,555 - 1,770,555Intergovernmental - 2,269 2,269Other 106 104 210

Prepaid items 17,785 - 17,785Due from General Fund - 211,398 211,398

Total assets $ 2,608,777 $ 549,900 $ 3,158,677

Liabilities, deferred inflows ofresources, and fund balance

Liabilities

Accounts payable $ 16,858 $ $ 16,858Accrued payroll 31,794 - 31,794Unearned revenue 275 - 275Due to Special Reserve fund 211,398 - 211,398

Total liabilities 260,325 - 260,325

Deferred inflows of resources

Property taxes levied for a future period 1,770,554 - 1,770,554

Total deferred inflows of resources 1,770,554 - 1,770,554

Fund balance

Nonspendable for prepaid items 17,785 _ 17,785Restricted for capital improvements - 549,900 549,900Unassigned 560,113 - 560,113

Total fund balance 577,898 549,900 1,127,798

Total liabilities, deferred inflows ofresources and fund balance $ 2,608,777 $ 549,900 $ 3,158,677

The notes to the financial statements are an integral part of this statement.-5 -

WESTMONT PUBLIC LIBRARYRECONCILIATION OF THE GOVERNMENTAL FUNDS BALANCE SHEET

TO THE STATEMENT OF NET POSITION AS OF APRIL 30, 2015

Total fund balances - governmental funds

Amounts reported for governmental activities in the Statement of Net Position are different because:

$ 1,127,798

Capital assets used in governmental funds are not financial resources and, therefore, are not reported in the funds

Some liabilities, including long-term debt, are not due and payable in the current period and therefore, are not reported in the funds.

2,997,291

Debt certificates Compensated absences Capital leases payable Interest payable

$ (82,213)(36,193)(23,668)

(1.130)(143,204)

Net position of governmental activities $ 3,981,885


WESTMONT PUBLIC LIBRARYSTATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES -

GOVERNMENTAL FUNDS FOR THE YEAR ENDED APRIL 30, 2015

GENERALSPECIALRESERVE

FUND FUND TOTAL

Revenues

Taxes $ 1,747,010 $ - $ 1,747,010Intergovernmental 30,856 11,284 42,140Fines and forfeitures 22,752 - 22,752Charges for services 17,244 - 17,244Investment income 252 46 298Miscellaneous 5,171 - 5,171

Total revenues 1,823,285 11,330 1,834,615

Expenditures

Current:Culture and recreation 1,590,625 - 1,590,625

Capital outlay Debt service:

- 73,793 73,793

Principal 15,727 81,000 96,727Interest and fiscal charges 1,613 6,982 8,595

Total expenditures 1,607,965 161,775 1,769,740

Excess (Deficiency) of revenues over expenditures 215,320 (150,445) 64,875

Other Financing Sources (Uses)

Transfers in - 211,398 211,398Transfers (out) (211,398) - (211,398)

Total Other Financing Sources (Uses) (211,398) 211,398

Change in fund balance 3,922 60,953 64,875

Fund balance, beginning of year 573,976 488,947 1,062,923

Fund balance, end of year $ 577,898 $ 549,900 $ 1,127,798


WESTMONT PUBLIC LIBRARYRECONCILIATION OF THE GOVERNMENTAL FUNDS STATEMENT OF

REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES TO THE STATEMENT OF ACTIVITIES

FOR THE YEAR ENDED APRIL 30, 2015

Net change in fund balances - total governmental funds

Amounts reported for governmental activities in the Statement of Activities are different because:

$ 64,875

Governmental funds report capital outlays as expenditures. However, in the statement of net position the cost of these assets is capitalized; and they are depreciated over their estimated useful lives and reported as depreciation expense in the statement of activities. This is the amount by which depreciation exceeds capital outlay in the current period. (94,160)

The net effect of various miscellaneous transactions involving capital assets (sale, disposal, transfer, etc.) is to decrease net position. (2,296)

Debt issued provides current financial resources to governmental funds, but issuing debt increases iong-term liabiiities in the statement of net assets. Repayment of debt principal is an expenditure in the governmental funds, but the repayment reduces long-term liabilities in the statement of net position.

Principal repayments Capital lease repayments

81,00015,727

Some expenses in the statement of activities do not require the use of current financial resources and, therefore, are not reported as expenditures in the governmental funds.

Compensated absences Accrued interest payable

5,1691,288

Change in Net Position - governmental activities $ 71,603


WESTMONT PUBLIC LIBRARYNOTES TO FINANCIAL STATEMENTS

AS OF AND FOR THE YEAR ENDED APRIL 30, 2015

N o t e 1 - S u m m a r y o f S ig n if ic a n t A c c o u n t in g P o l ic ie s

The basic financial statements of the Westmont Public Library, Westmont, Illinois (the Library), have been prepared in conformity with accounting principles generally accepted in the United States of America as applied to governmental units (hereinafter referred to as general accepted accounting principles (GAAP)). The Governmental Accounting Standards Board (GASB) is the accepted standardsetting body for establishing governmental accounting and financial reporting principles. The more significant of the Library’s accounting polices are described below.

Reporting Entity

This report includes all of the funds of the Library. The reporting entity for the Library consists of the primary government and its component units. Component units are legally separate organizations for which the primary government is financially accountable or other organizations for which the nature and significance of their relationship with the primary government are such that their exclusion would cause the reporting entity's financial statements to be misleading. The Library has not identified any organizations that meet this criteria.

Basis of Presentation

Government-wide and Fund Financial Statements

The government-wide financial statements (i.e., the statement of net position and the statement of activities) report information on all of the nonfiduciary activities of the Library. Governmentai activities normally are supported by taxes.

The statement of activities demonstrates the degree to which the direct expenses of a given function, segment, or program are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include (1) charges to customers or applicants who purchase, use, or directly benefit from goods, services, or privileges provided by a given function and (2) grants and shared revenues that are restricted to meeting the operational or capital requirements of a particular function. Taxes and other items not properly included among program revenues are reported instead as general revenues.

Separate financial statements are provided for governmental funds. Major individual governmental funds are reported as separate columns in the fund financial statements.

The Library reports the following major governmental funds:

General Fund is the general operating fund of the Library. It is used to account for all financial resources except those required to be accounted for in another fund.

Special Reserve Fund, a capital projects fund, is used to account for the financial resources that are restricted for use on the acquisition or construction of major capital facilities.



N o t e 1 - S u m m a r y o f S ig n if ic a n t A c c o u n t in g P o l ic ie s - c o n t ' d

Measurement Focus, Basis of Accounting, and Financiai Statement Preparation

The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when the liability is incurred. Property taxes are recognized as revenues in the year for which they are levied (i.e. intended to finance). Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met.

Governmental fund financial statements are reported using a current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized when they become measureable, available, and earned. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period.

The Library recognizes property taxes when they become both measurable and available in the year intended to finance. The Library considers other revenue sources as available if they are collected within 60 days after year end. Expenditures are recorded when the related fund liability is incurred.

Those revenues susceptible to accrual are property taxes and investment income. Fine revenue is not susceptible to accrual because generally it is not measurable until received in cash.

Assets, Liabilities, Deferred Inflows of Resources, and Net Position or Equity

Deposits and Investments

Cash and cash equivalents include amounts in demand deposits and investments with a maturity date of three months or less from the date acquired by the Library.

Investments with a maturity of one year or less when purchased and non-negotiable certificates of deposit are stated at amortized cost. Investments with a maturity greater than one year when purchased are reported at fair value.

Prepaid Items

Certain payments to vendors reflect the costs applicable to future accounting periods and are recorded as prepaid items in both government-wide and fund financial statements. The cost of prepaid items is recorded as expenditures/expenses when consumed rather than when purchased.

Property Tax Revenues

Property taxes for levy year 2014 attaches as an enforceable lien on January 1, 2014, on property values assessed as of the same date. Taxes are levied by December 31 by passage of a Tax Levy Ordinance. Tax bills are prepared by the county and issued on or about May 1, 2014, and are payable in two installments, on or about June 1,2014 and September 1,2014. The county collects such taxes and remits them periodically. The 2014 tax levy collections are intended to finance the 2016 fiscal year and are not considered available for current operation and are, therefore, shown as deferred inflows of resources. The 2015 tax levy, which attached as an enforceable lien on the property as of January 1, 2015, has not been recorded as a receivable as of April 30, 2015, as the tax has not yet been levied by the Village of Westmont and will not be levied until December 2015, and therefore, the levy is not measurable at April 30, 2015.

The allowance for uncollectible taxes has been stated at 1% of the tax levy or $17,884 to reflect actual collection experience.

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N o t e 1 - S u m m a r y o f S ig n if ic a n t A c c o u n t in g P o l ic ie s - c o n t 'd

Capital Assets

Capital assets, which include land, buildings and improvements, and furniture and equipment, are reported in the governmental activities column in the government-wide financial statements. Capital assets are defined by the Library as assets with an initial individual cost of more than $3,000 and an estimated useful life in excess of one year. Such assets are recorded at historical cost. Donated capital assets are recorded at estimated fair value at the date of donation.

The cost of normal maintenance and repairs that do not add to the value of the asset or materially extend assets' lives are not capitalized.

Major outlays for capital assets and improvements are capitalized as projects are constructed.

Depreciation of capital assets is provided using the straight-line method over the following estimated useful lives:

Assets Years

Buildings 40Building improvements 20-40Furniture and equipment 5-12

Compensated Absences

Vested or accumulated vacation leave, including related social security and medicare, that is owed retirees or terminated employees is reported as expenditure and a fund liability of the governmental fund that will pay it once retirement or separation has occurred. Vested or accumulated vacation leave of governmental activities at the government-wide level is recorded as expense and liability as the benefits accrue to employees.

Deferred Inflows of Resources

A deferred inflow of resources represents an acquisition of net position that applies to a future period and therefore will not be recognized as an inflow of resources (revenue) until that future time.



N o t e 1 - S u m m a r y o f S ig n if ic a n t A c c o u n t in g P o l ic ie s - c o n t 'd

Fund Balance

Governmental fund equity is classified as fund balance. In accordance with Governmental Accounting Standards Board Statement No. 54 - Fund Balance Reporting and Governmental Fund Type Definitions, the Library classifies governmental fund balance as follows;

Nonspendable - includes amounts not in spendable form, such as inventory, or amounts required to be maintained intact legally or contractually (principal endowment) (e.g. inventory or pre-paid items).

Restricted - includes amounts constrained for a specific purpose by external parties (e.g. Debt Service, State and Federal Grant Funds).

Comm/ffed - includes amounts constrained for a specific purpose by a government using its highest level of decision making authority, the Library Board. This formal action (an ordinance) must occur prior to the end of the reporting period, but the amount of the commitment, which will be subject to the constraints, may be determined in the subsequent period. Any changes to the constraints imposed require the same formal action of the Library Board that originally created the commitment.

Assigned - includes amounts constrained for a specific purpose by the Library Board or by an official that has been delegated authority to assign amounts. The Library Board may also take official action to assign amounts. Additionally, all remaining positive spendable amounts in governmental funds that are neither restricted nor committed are considered assigned. Assignments may take place after the end of the reporting period.

Unassigned - includes negative balances for any governmental fund if expenditures exceed amounts restricted, committed or assigned for those specific purposes.

In circumstances where an expenditure is to be made for a purpose for which amounts are available in multiple fund balance classifications, the order in which resources will be expended as follows: restricted fund balance, followed by committed fund balance, assigned fund balance, and lastly, unassigned fund balance.

The Library has a formal minimum fund balance policy. The policy has a goal to maintain an unassigned fund balance of 20% to 40%, with a target goal of 30®/o, of the overall fund balances. The policy is also to maintain a fund balance in the Special Reserve Fund of at least $150,000.

N o t e 2 - S t e w a r d s h ip , C o m p l ia n c e a n d A c c o u n t a b il it y

Budgetary DataAnnual budgets are adopted on a basis consistent with generally accepted accounting principles for all governmental funds. Budget amounts were not amended during the year by the Board of Trustees. All annual appropriations lapse at fiscal year end.

The Library submits to the Board of Trustees a proposed budget for the fiscal year. The operating budget includes proposed expenditures and means of financing them. Budget hearings are conducted. The budget is legally enacted through the passage of an ordinance by the Board of Trustees after approval through a motion. The budget may be amended by the Board of Trustees. Expenditures may not legally exceed budgeted appropriations at the fund level. The General Fund and Special Reserve Fund have legally adopted budgets.



N o t e 3 - D e p o s it s a n d In v e s t m e n t s

The Library has adopted an investment policy. That policy follows the state statute for allowable investments. Illinois Statutes authorize the Library's to make deposits/investments in insured commercial banks, savings and loan institutions, obligations of the U.S. Treasury and U.S. Agencies, insured credit union shares, money market mutual funds with portfolios of securities issued or guaranteed by the United States or agreement to repurchase these same obligations, repurchase agreements, short-term commercial paper rated within the three highest classifications by at least two standard rating services, and the Illinois Funds Investment Pool.

Illinois Funds is an investment pool managed by the State of Illinois, Office of the Treasurer, which allows governments within the State to pool their funds for investment purposes. Illinois Funds is not registered with the SEC as an investment company, but does operate in a manner consistent with Rule 2a7 of the Investment Company Act of 1940. Investments in Illinois Funds are valued at Illinois Fund’s share price, the price for which the investments could be sold.

For disclosure purposes, cash and investments are segregated into three components; 1) cash on hand 2) deposits with financial institutions, which include amounts held in demand accounts, savings accounts and non-negotiable certificates of deposit; and 3) investments, which consist of investments in the Illinois Funds, as follows:

Library

Cash on handDeposits with financial institutions Illinois Funds

$ 755102,807

1,052,898

Total $ 1,156,460

Reconciliation to financial statementsCash and cash equivalents Investments

$ 103,5621,052,898

Total $ 1,156,460

Credit Risk

Credit risk is the risk that an issuer or other counterparty to an investment will not fulfill its obligations. The Library limits its exposure to credit risk by only allowing investments in securities guaranteed by the U.S. government or by participating in the State of Illinois Public Treasurer's Investment Pool (Illinois Funds). Illinois Funds is rated AAAm.

Custodial Credit Risk - Deposits

Custodial credit risk for deposits with financial institutions is the risk that in the event of a bank’s failure, the Library’s deposits may not be returned to it. Deposits in each local and area bank are insured by the FDIC in the amount of $250,000 for time and savings accounts (including NOW accounts) and $250,000 for demand deposit accounts (interest-bearing and noninterest-bearing). In addition, if deposits are held at an institution outside of the state in which the government is located, insured amounts are further limited to a total of $250,000 for the combined amount of all deposit accounts. As of April 30, 2015, all the Library deposits were covered under FDIC insurance. The Library’s investment policy requires the Library to invest in FDIC or FSLIC insured institutions.

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N o t e 4 - C a p it a l A s s e t s

The Library’s capital asset activity for the year ended April 30, 2015, was as follows:

BeginningBaiance Increases Decreases

EndingBaiance

Capital assets not being depreciated: Land $ 450,000 $ $ $ 450,000

Total capital assets not being depreciated 450,000 450,000Capital assets being depreciated:

Buildings and improvements Furniture and equipment

5,131,939407,034 81,436 78,616

5,131,939409,854

Total capital assets being depreciated 5,538,973 81,436 78,616 5,541,793Less accumulated depreciation for:

Buildings and improvements Furniture and equipment

2,606,956288,270

143,87231,724 76,320

2,750,828243,674

Total accumulated depreciation 2,895,226 175,596 76,320 2,994,502Net capital assets being depreciated 2,643,747 (94,160) 2,296 2,547,291Library activities capital assets, net $ 3,093,747 $ (94,160) $ 2,296 $ 2,997,291

The entire depreciation expense was charged to the culture and recreation function.

N o t e 5 - In t e r f u n d T r a n s f e r a n d R e c e iv a b l e s /P a y a b l e s

During the year ended April 30, 2015, the Library recorded a transfer of $211,398 from the General Fund to the Special Reserve Fund to fund future capital projects. As the related cash was not transferred as of April 30, 2015, the transfer is reflected as an interfund receivable and payable on the governmental funds balance sheet and eliminated on the statement of net position.

N o t e 6 - L o n g - T e r m L ia b il it ie s

During the year ended April 30, 2015, the following is the long-term liability activity for the Library:

Beginning Ending Due Within_____________________________ Baiance Additions Reductions Baiance_____One YearLibrary activities:

2009 General Obligation DebtCertificates $ 163,213$ -$ 81,000$ 82,213$ 82,213

Capital lease 39,395 - 15,727 23,668 16,532

Compensated absences 41,362 - 5,169 36,193 7,239

$ 243,970 $ -$ 101,896$ 142,074$ 105,984

The compensated absences and capital lease will be paid out of the general fund.

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AS OF AND FOR THE YEAR ENDED APRIL 30. 2015

No te 6 - Lo ng -T erm L ia b ilities - c o n t 'd

2009 General Obligation Debt Certificates

The 2009 general obligation debt certificates is a direct obligation and pledges the full faith and credit of the Library. The debt certificates were issued to finance construction of a new roof of the Library’s existing building. Library debt certificates currently outstanding are as follows;

Purpose Interest RatesOriginal

IndebtednessCarryingAmount

Series 2009 General Obligation Debt Certificates dated August 10, 2009 are due in annual installments through January 10, 2016 4.875% ^ 825,000 $ 82,213

Total $ 825,000 $ 82,213

Annual debt service requirements to maturity for Library General Obligation Debt Certificates are as follows for governmental type activities:

Principal Interest Total

2016 $ 82,213 $ 2,983 $ 85,196

Total $ 82,213 $ 2,983 $ 85,196

Capital Lease

On October 30, 2012, the Library entered into a lease agreement as lessee for financing the acquisition of equipment. This lease agreement qualifies as a capital lease for accounting purposes and, therefore, the assets and obligations have been recorded at the present value of the future minimum lease payments as of the inception date. At April 30, 2015, $62,746 of amounts included in capital assets were acquired via this capital lease. The future minimum lease obligations and the net present value of these minimum lease payments as of April 30, 2015, are as follows;

Total

2016 $ 17,3402017 _7,225Total minimum lease payments 24,565Less; amount representing interest (897)

Present value of minimum lease payments $ 23,668

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N o t e 7 - R is k M a n a g e m e n t

The Library is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; injuries to employees; illnesses of employees; and natural disasters. These risks are covered by commercial insurance purchased from independent third parties. Settles claims from these risks have not exceeded commercial insurance coverage for the past three years.

N o t e 8 - R e t ir e m e n t S y s t e m s

Illinois Municipal Retirement Fund

The Library, under the sponsorship of the Village of Westmont (the Village), contributes to the Illinois Municipal Retirement Fund (IMRF), an agent multiple-employer public employee retirement system. The benefits, benefit levels, employee contributions and employer contributions for the plan is governed by Illinois Compiled Statutes and can only be amended by the Illinois General Assembly. IMRF issues a publicly available financial report that includes financial statements and required supplementary information. That report may be obtained by writing to the Illinois Municipal Retirement Fund, 2211 York Road, Suite 500, Oak Brook, Illinois 60523.

Although IMRF is an agent multiple-employer pension plan, the Library’s participation through the Village is considered to be that of a cost sharing, multiple-employer pension plan.

All employees hired in positions that meet or exceed the prescribed annual hourly standard must be enrolled in IMRF as participating members. Public Act 96-0889 created a second tier for IMRF’s Regular Plan. Effective January 1,2011, IMRF assigns a benefit tier to a member when he or she is enrolled in IMRF. The tier is determined by the member’s first IMRF participation date. If the member first participated in IMRF before January 1,2011, they participate in Regular Tier 1. If the member first participated in IMRF on or after January 1, 2011, they participate in Regular Tier 2.

For Regular Tier 1, pension benefits vest after eight years of service. Participating members who retire at or after age 60 with 8 years of service are entitled to an annual retirement benefit, payable monthly for life in an amount equal to 1 2/3% of their final rate (average of the highest 48 consecutive months earnings during the last 10 years) of earnings for each year of credited service up to 15 years and 2% for each year thereafter. For Regular Tier 2, pension benefits vest after ten years of service. Participating members who retire at or after age 67 with 10 years of service, or age 62 with 35 years of service are entitled to an annual retirement benefit as described above. IMRF also provides death and disability benefits. These benefit provisions and all other requirements are established by Illinois Compiled Statutes. Participating members are required to contribute 4.5% of their annual salary to IMRF. For the calendar year ended December 31, 2014, the employer rate used was 14.13% of covered payroll. Total payroll for the year was $826,945. A separate actuarial valuation for Library employees is not performed. Actuarial information regarding IMRF is presented in the Village’s Comprehensive Annual Financial Report.

The amount shown below as the actuarial accrued liability is a standardized disclosure measure of the present value of pension benefits, estimated to be payable in the future as a result of employee service to date. The measure is intended to help users access the funding status of IMRF on a going-concern basis, assess progress made in accumulating sufficient assets to pay benefits when due, and make comparisons among employers. The measure is the actuarial entry-age normal method prorated on service and is the same as the funding method used to determine contributions to IMRF.

The actuarial accrued liability for the Village as a whole as of December 31,2014, 2013, and 2012 was $16,297,263 $15,952,877, and $16,700,852 respectively. The actuarial value of assets as these dates was $10,695,905, $11,350,804, and $11,679,990, resulting in an underfunded actuarial accrued liability asof December 31,2014, 2013, and 2012 of $5,601,358, $4,602,073, and $5,020,862, respectively. The Library’s contribution for the year ended April 30, 2014, 2013, and 2012 represented 14.48%, 11.18%, and 14.85%, respectively, of the total amount contributed by the Village.

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N o t e 9 - E f f e c t o f N e w A c c o u n t in g S t a n d a r d s o n C u r r e n t - P e r io d F in a n c ia l

S t a t e m e n t s

The Governmental Accounting Standards Board (GASB) has approved the following:

> Statement No. 68, Accounting and Financial Reporting for Pensions - an amendment of GASB Statement No. 27

> Statement No. 71, Pension - Transition for Contributions Made Subsequent to the Measurement Date - an amendment of GASB No. 68

> Statement No. 72, Fair Value Measurement and Application

> Statement No. 73, Accounting and Financial Reporting for Pensions and Related Assets that are not within the Scope of GASB Statement 68, and Amendments to Certain Provisions of GASB Statements 67 and 68

> Statement No. 74, Financial Reporting for Postemployment Benefit Plans Other than Pension Plans

> Statement No. 75, Accounting and Financial Reporting for Postemployment Benefits Other than Pensions

> Statement No. 76, The Hierarchy of Generally Accepted Accounting Principles for State and Local Governments

> Statement No. 77, Tax Abatement Disclosures

When they become effective, application of these standards may restate portions of these financial statements.

WESTMONT PUBLIC LIBRARYSCHEDULE OF REVENUES. EXPENDITURES, AND CHANGES IN FUND BALANCE -

BUDGET AND ACTUAL - GENERAL FUND ____________________FOR THE YEAR ENDED APRIL 30. 2015___________________

ORIGINAL AND VARIANCEFINAL OVER

BUDGET ACTUAL (UNDER)

Revenues

Public library Taxes

Property $ 1,753.313 $ 1,747,010 $ (6,303)Intergovernmental 52,127 30,856 (21,271)Fines and forfeitures 28,000 22,752 (5.248)Charges for services 18,200 17,244 (956)Investment income 625 252 (373)Miscellaneous 18,050 5,171 (12,879)

Total Revenues 1,870,315 1,823,285 (47,030)

Expenditures

Public library Culture and recreation

Wages 910,000 826,945 (83,055)Health insurance 90,000 77,098 (12,902)FICA expenditures 66,000 62,207 (3,793)IMRF expenditures 91,500 87,005 (4,495)Unemployment insurance 4,000 2,291 (1.709)Workers' compensation insurance 3,487 - (3.487)Conferences and training 18,000 8,423 (9,577)Professional memberships 2,800 2,301 (499)Travel 1,500 1,251 (249)Staff appreciation 2,100 1,973 (127)Board expenses 1,800 963 (837)Books 256,356 96,582 (159,774)Reference - 2,578 2,578AV materials - 84,243 84,243Electronic resources - 29,494 29,494Periodicals - 18,740 18,740Delivery and bindery 100 105 5RBP IL replacement 1,500 1,407 (93)Automation services 93,418 69,447 (23,971)Supplies 27,683 23,570 (4.113)Postage 7,000 5,730 (1.270)Custodial supplies 4,000 3,173 (827)Programs 39,500 18,696 (20,804)Public communications 26,771 22,672 (4,099)Maintenance services - building 91,000 59,974 (31,026)Maintenance services - equipment 28,750 24,287 (4,463)

See independent auditors' report and accompanyng notes to required suppmentary information.-18 -

WESTMONT PUBLIC LIBRARYSCHEDULE OF REVENUES. EXPENDITURES. AND CHANGES IN FUND BALANCE -

BUDGET AND ACTUAL - GENERAL FUND ____________________FOR THE YEAR ENDED APRIL 30. 2015___________________

ORIGINAL AND FINAL

BUDGET

VARIANCEOVER

ACTUAL (UNDER)

Utilities $ 18,400 $ 19,647 $ 1,247Copier and printer 17,000 1,932 (15,068)Furniture and equipment 6,000 5,959 (41)Professionai services 24,850 16,707 (8.143)Insurance 15,900 15,225 (675)Miscellaneous 20,900 - (20,900)

Total Culture and recreation 1,870,315 1,590,625 (279,690)

Debt ServicePrincipal - 15,727 15,727Interest and fiscal charges - 1,613 1,613

Total Debt service - 17,340 17,340

Total expenditures 1.870.315 1.607.965 f262.3501

Excess (Deficiency) of revenuesover expenditures - 215.320 215.320

Other financing sources (uses)Transfers out (20,000) (211,398) (191,398)

Total Other financingsources (uses) (20,000) (211,398) (191,398)

Net change in fund balance $ (20,000) $ 3,922 $ 23,922

Fund balance, beginning of year 573.976

Fund balance, end of year $ 577,898

See independent auditors' report and accompanyng notes to required suppmentary information.- 1 9 -

WESTMONT PUBLIC LIBRARYNOTES TO REQUIRED SUPPLEMENTARY INFORMATION


B u d g e ta ry In fo rm atio n

Budgetary information is derived from the annual operating budget and is presented using generally accepted accounting principles and the modified accrual basis of accounting.

See independent auditors’ report.

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S U P P L E M E N T A R Y I N F O R M A T I O N

WESTMONT PUBLIC LIBRARYSCHEDULE OF REVENUES, EXPENDITURES. AND CHANGES IN FUND BALANCE -

BUDGET AND ACTUAL - SPECIAL RESERVE FUND FOR THE YEAR ENDED APRIL 30. 2015

ORIGINAL AND FINAL

BUDGET ACTUAL

VARIANCEOVER

(UNDER)

Revenues

Intergovernmental Replacement tax

Investment income Miscellaneous

$ 8,900 $ 100

1,000

11,28446

$ 2,384 (54)

(1,000)

Total revenues 10.000 11.330 1.330

Expenditures

Capital Outlay 362,018 73,793 (288,225)

Debt Service PrincipalInterest and fiscal charges

81,0006,982

81,0006,982

-

Total Debt service 87.982 87.982

Totai expenditures 450,000 161,775 (288,225)

Excess (Deficiency) of revenues over expenditures (440,000) (150,445) 289,555

Other financing sources (uses) Transfers in 211,398 211,398

Total Other financing sources (uses) 211,398 211,398

Net change in fund balance $ (440,000) $ 60,953 $ 500,953

Fund balance, beginning of year 488.947

Fund balance, end of year $ 549,900

JESSE WHITE • Secretary of State & State LibrarianIllinois State Library, Gwendolyn Brooks Building

300 S. Second St., Springfieid, IL 62701-1796

mm.a/BSK)RIVBLUNOIS. COM

Illinois State Library

ILLINOiS PUBLiC LiBRARY PER CAPITA AND EQUALIZATION AID GRANTS APPLICATION

If the library does not have a current Iliinois Pubiic Library Annual Report (IPLAR) on file with the liiinois State Library, the application wili not be reviewed or considered for funding.

Enter initials to confirm authorization to submit this application, and that you have read and understand the Program Overview and Administrative Rules for this grant offering from the iliinois State Library, if initials have not been entered (typed) on this line, the application wiil not be reviewed or considered for funding by the State Library.

_______ JC_______ 11/18/2015________Initials Date

Pursuant to the provisions of the iilinois Compiled Statutes (ILCS), 75 ILCS 10/8 and 10/8.1, as amended, the undersigned PUBLIC LIBRARY hereby applies for iilinois Public Library Per Capita and Equaiization Aid Grants to be used for iibrary purposes.

1. Legal Name of Library: Village of Westmont Public Library________________________________________________

2. Library’s Control Number: 30701_____________________ Branch Number: 00___________________________ _

3. Contact Information of Person compieting this grant appiication:

Preparer’s Name: Ms Julia____________________________ Coen_____________________________________(Prefix) (First Name) (Last Name)

Preparer’s Title: Library Director___________________________________________________________________ __

Preparer’s Phone Number: 630-969-5625 ext 221_______________________________________________________

Preparer’s Email Address: [email protected]___________________________________________

4. Population Served: 24,685_______________

Aii changes in population must be documented, and that documentation must be attached as a separate document(s) and electronically submitted aiong with this application. Documentation should include one of the following:• Any U.S. Census documentation (corrections, special census, etc.) that has been filed with the Office of

Secretary of State index Department prior to submission of the application.• For population changes, annexations or disconnects that are typicaiiy not documented by the U.S.

Census, the iibrary must inciude appropriate and substantial documentation. Examples include, but are not limited to: documentation from appropriate municipal corporate authorities, a library district’s board of trustees, referenda questions and certified results, etc.

Contact the Illinois State Library with any questions about what documentation should be included.

Printed by authority of the State of iilinois. September 2 0 1 5 -1 - LD A 179.5

mailto:[email protected]

5. Standards Chapter Review; As per the requirements, the library administration and board of trustees must review Chapter 5, “Technology,” of Serving Our Public 3.0: Standards for Illinois Public Libraries, 2014. (75ILCS 10/8.1,1). Provide the date(s) of review and a short narrative discussing the library’s progress toward meeting the standards, including any changes that were made as a result of the review.

In July 2015 library staff reviewed and completed the checklist as provided in Chapter 5 of Serving Our Public 3.0; Standards for Illinois Public Libraries. On July 21, 2015 the Library Board reviewed the completed checklist that identifies our progress in meeting technology standards. It was determined that library staff would learn more about E-rate discounts and requirements.

6. Education and Training: Identify educational programs and training opportunities the library currently provides to its patrons. If the library does not currently provide such programs and training, how does the library meet or plan to meet the educational and technological needs of its partons?

This past year we offered 503 programs to our residents with 13,656 in attendance. We continue to offer relevant and current programs that meet our community’s educational needs. Examples of such programs and training opportunities include literacy and early literacy programs, technology and computer training, local interest lectures, arts and crafts workshops, science and nature demonstrations, and health and wellness programs.

Illinois Public Library Per Capita and Equalization Aid - Deadline - On or Before January 15 Page 2

7. Technology: Library staff and board will complete the Edge Assessment which is supported by the Illinois State Library and provided at no charge. If the library already completed the Assessment, it does not have to be repeated. Provide the date(s) of review and completion and a synopsis of information gleaned from completion of the Edge Assessment.

The Edge Assessment was completed on November 3, 2014. Our highest scoring benchmarks were digital literacy, staff expertise, and digital tools and resources. Our lowest scoring benchmarks were planning and policies, strategic partnerships, and strategy and evaluation. The library staff will review and update our responses this year and use the recommendations to help guide our IT and digital literacy strategies.

8. Trustees: Having previously analyzed the library’s finances and fiscal climate, identify and describe how library funds are currently used to support educational programs and training opportunities for patrons.

On July 21, 2015 the Library Board reviewed and discussed how library funds are used to support programming at the Westmont Public Library. In FY16, the Library Board approved a budget of $50,751 for educational programs and training opportunities for Westmont patrons. This budget includes grant revenue and money from our general operating fund.

Also, as per the requirements, the library board and staff engaged in a discussion on how the library fosters resource sharing. As the next step, provide an example of how the library has expanded or improved resource sharing for its patrons.

On July 21, 2015 the Library Board discussed the library's resource sharing services. Westmont Public Library patrons have easy access to over 8 million items within the SWAN consortium and can have any of those items delivered directly to our library for their use. The Library Board also discussed the new service available to patrons via the pick-up- anywhere feature on our ILS software - patrons can request items be delivered to surrounding SWAN libraries for their convenience. We also have staff who are trained to locate and request out-of-system items from other lending libraries across the state and country.

Illinois Public Library Per Capita and Equaiization Aid - Deadline - On or Before January 15 Page 3

9. Planned Use of Funds: Describe how the library plans to use grant monies in order to meet standards in the most recent edition of Serving Our Public 3.0: Standards for Illinois Public Libraries. Use general categories in identifying actual planned expenditures. Per Capita funds cannot be used for appliances such as refrigerators, stoves, microwaves, water coolers and drinking fountains. Vehicles, parking-lot maintenance and landscaping are aiso exciuded from Per Capita funding.

The Westmont Public Library plans to use FY16 Per Capita Grant Funds in the following areas to meet the standards in Serving our Public 3.0: Standards for Illinois Public Libraries.

IT/TECHNOLOGY $8,000-$12,000Funds would be used to ensure the library continues to provide adequate technological access and maintains appropriate infrastructure that effectively accommodates library operations and community needs. Our technology plans will reflect these strategies.

PROGRAMMING $8,000-$12,000Funds would be used to ensure the library continues to provide educational, cultural, and recreational programs that reflect community needs and interests. This includes outreach programs to targeted populations and programs that reflect the diversity of the Westmont community.

MARKETING $4,000 - $7,000Funds would be used to ensure services, programs, and collections are regularly promoted through an effective public relations and marketing program. The goal is a Wesmont community views the library as a positive arid welcoming community center.

Illinois Public Library Per Capita and Equalization Aid - Deadline - On or Before January 15 Page 4