Board of Trustees — Skokie, IL
Date: 2025-12-15

Agenda
Village Board of Trustees Meeting
Monday, December 15, 2025 – 7:30 p.m.

 1. Pledge of Allegiance led by Village Clerk Minal Desai
 2. Call to Order and Roll Call
 3. Approve Consent Agenda
 4. *Approve, as submitted, minutes of the Strategic Plan Workshop and regular meeting held Go To
 Monday, December 1, 2025 Go To


 5. * Approve Voucher List #15-FY26 of December 15, 2025 Go To

 6. Proclamations and Resolutions
 7. Recognition, Awards and Honorary Presentations

 8. Appointments, Reappointments and Resignations
 a. *Resignations
 Appearance Commission: Mike Lynk
 Beautification and Improvement Commission: George Hubchak
 Board of Health: Dr. Kyungran Shim

 9. Public Comment (3 minutes per person, maximum of 30 minutes)
 10. Presentations and Reports
 a. Presentation
 Annual Comprehensive Financial Report (ACFR) Presentation by Jennifer Martinson, Go To
 CPA of Lauterbach & Amen, LLP

 11. Report of the Village Manager Go To
 a. Repealing and Replacing the Previously Adopted Ordinance 25-8-C-4753. Go to A


 12. Report of the Corporation Counsel Go To
 a. *An Ordinance granting a special use permit to a limited service restaurant at 3358 Go to A
 Main Street, Skokie, Illinois in a B1 Service Commercial district. Item A is on the
 consent agenda for second reading and adoption. The first reading was on November
 17, 2025.
 b. *An Ordinance approving a modification to the previously approved site plan for
 Go to B
 Touhy Marketplace, located at 3626-3654 Touhy Avenue, Skokie, Illinois in a B2
 Commercial district. Item B is on the consent agenda for second reading and
 adoption. The first reading was on December 1, 2025.
 FIRST READING
 c. An Ordinance approving a Plat of Dedication for a portion of property located at 8201 Go to C
 Skokie Boulevard, Skokie, Illinois in a CX Core Mixed Use district. Item C is on the
 agenda for first reading. The second reading will be on January 5, 2026.

 13. Unfinished Business




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 14. New Business
 a. Corporation Counsel Appointment. Go To
 b. Case 2025-03M – A request by Old Orchard Apartments, LLC at 5202-5250 Old Go to 2025-03M
 Orchard Road for an amendment to site plan approval ordinance 24-4-Z-4683
 through the modified review procedure.

 15. Plan Commission

 16. Consolidated Annual Performance and Evaluation Report (CAPER) for Community Go To
 Development Block Grant (CDBG) Program Year 2024.

 17. Public Comment (3 minutes per person, maximum of 30 minutes)
 18. Adjournment




Items marked with an asterisk (*) indicate they are part of the Consent Agenda that contains
routine items or items which have already been discussed by the Mayor and Board at a previous
public meeting and require a second reading. Items on the Consent Agenda are passed in one
vote at the beginning of the Board Meeting. Prior to the vote on the Consent Agenda, the Mayor
will inquire if there is any matter which anyone wishes to remove from the Consent Agenda. If
there is an item on the Consent Agenda which you wish to address, please inform the Mayor at
that time you wish to remove it from the Consent Agenda.


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 '' :^ ^,

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MENUTES of Board Retreat Strategic Planning of the Mayor and Board ofTmstees of the
Village of Skokie, County of Cook, Illinois held in Conference Room D and E of the Village
Hall at 5:33 p.m. on Monday, December 1, 2025


Start Time: 5:33 pm
Location: Conference Room D and E


Present were: Mayor Tennes, Clerk Desai, Trustees Iverson, Lissa Levy, Robinson, Schechter
and Pure Slovin. Also present were Village Manager Lockerby, Corporation Counsel Mangler,
and members of the management team.


Trustee Kimani Levy arrived at 5:59 pm.


Cory Plasch from CP2 Consulting, reviewed the strategic planning process, meeting format,
major strategic issues, and targets developed by staff. Trustees provided feedback on areas
needing greater emphasis, including equity, fair housing, youth engagement and communication.


The board reviewed strategic goals across services, engagement, community vibrancy,
governance, and finance, and discussed what success would look like in each area.

Staff recommendations on re venue-related targets were supported.


There were no public comments.


The retreat adjourned at 7:16 PM.
Moved by Trustee Pure Slovin
Seconded by Trustee Lissa Levy




Ann Tennes, Mayor Minal Desai, Village Clerk
 13937 Return to Agenda
MINUTESof a regular meeting of the Mayor and the Board of Trustees of the Village of
Skokie, Cook County, Illinois held in the Council Chambers at 5127 Oakton Street at 7:30 p.m. on
Monday, December 1,2025




 Village W\\ of


Pledge of Allegiance led by Village Clerk Minal Desai. /
 SKOKIE
Call meeting to order and roll call. <.>,
The meeting was called to order by Mayor Ann Tennes. v'/' ^
Roll call: Trustees Pure Slovin, Schechter, Kimani Levy, Robinson, Iverson, Lissa Levy and Mayor ^ /^
Tennes. '<<"•.'

Approval of Consent Agenda. <'^" •'
Moved: Trustee Iverson Seconded: Trustee Lissa Levy <^-'^ •.
Ayes: Lissa Levy, Pure SIovin, Schechter, Kimani Levy, Robinson, Iverson ^.-
Absent: None
Nays: None
MOTION CARRIED


* Approve, as submitted, minutes of the regular meeting held Monday, November 17, 2025
Omnibus vote.

* Approve Voucher List #14-FY26 of December 1, 2025
Omnibus vote.


Mayor Tennes recognized the appointees in attendance, including Commissioner Valerie
Schuman, Chair and long-serving member of the Beautification and Improvement Commission,
and Oren Dekalo, recently appointed to the Public Safety Commission.


Mayor Tennes reported that since August, 47 residents have been appointed to advisory boards
and commissions, not including reappointments. The new "class of 2025" that represents a
combined 919 years and 5 months of Skokie residency, ranging from 75 years to just 2 months.
The Mayor thanked the new members and colleagues for their work in the appointment process.
Interviews will continue monthly and emphasizing the value of these volunteer roles to the
community.


Proclamations and Resolutions
 a. Proclamation
 Niles Township Food Pantry Awareness Month - December 2025
The mayor announced December as Niles Township Food Pantry Awareness Month, and Tmste.e
Iverson read a proclamation highlighting the pantry s growth and impact. The proclamation
noted ongoing food insecurity, the pantry's volunteer support and m-pantry shopping, and the
Foundation's_holiday gift card'program. Trustee lyerson urged residents to support the
Foundation. Trustee Marie Benjamin thanked the board, and Mayor Tennes asked residents to
recognize the ongoing need and the importance of supporting the pantry.

Recognition, Awards and Honorary Presentations
 a. Award Presentations
 Business of the Year Awards presented by the Consumer Affairs Commission
 Chair Biju Krishnan:
 Winner: FLX Move - 5117 Brown Street and 5039 Oakton Street
  Andrea Metcalf thanked for the honor for the award.
 Honorable Mention: Don Julio Cafe - 7919 Lincoln Avenue
  Victoria, Beatrice and Chef Mike thanked the community for appreciation and welcoming.
 Honorable Mention: Orange Pediatric Therapy - 5225 Old Orchard Road, Unit 15
 Honorable Mention: Marketplace on Oakton-4817 Oakton Street

Consumer Affairs Commission Chau- Biju Krisbian presented the Business of the Year Awards.
He noted the awards are unique because nominees are selected by residents. He thanked staff for
managing the process, also tfianking Carol White for her work. Honorable Mentions_were
 awarded to Marketplace on Skokie, Orange Pediatric Therapy, and Don Julio Cafe. FLX Move
 was named Business of the Year, with AndreaMetcalfsharmg remarks about the business s
 community impact. Representatives fromDon Julio Cafe also^expressed gratitude for community
 support. Chairman Krishnan and Mayor Tennes congratulated alT winners, the mayor shared the
 importance of small businesses and noting recent local collaborations.

 The board recessed for 7 minutes for photos and celebration and resumed at 8:00 PM.




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  Meeting of the Mayor and Board of Trustees
  Monday, December 1,2025 Page Two


  Appointments, Reappointments and Resignations
 a. ^Appointments
 Beautification and Improvement Commission: Erin Maxen-Lewis and
 Valerie Shuman as Chair
 Commission on Family Services: Karen Sherman
 Public Safety Commission: Oren Dekalo
 Fine Arts Commission: John Amundsen
 Technology Advancement and Transformation Commission: Catherine Herscher
 b. *Reappointments
 Appearance Commission: Joe Maschek, Julia Naumiak, Jay Pathak and Thomas
 DaMario as Vice Chair
 Board of Fire andPolice Commission'. Will Evans as Chair
 Plan Commission Housing Sub-CommiUee: Peter Levavi as Chair
 c. *Resignation
 Technology Advancement and Transformation Commission: Jason Kandik
  Omnibus vote.

  Public Comment (3 minutes per person, maximum of 30 minutes)
  Imran Shah gave strong critique of village governance, safety issues, lack of accountability, and
  unequal enforcement, transparency, resident-focused decision-making, and restoring oversight to
  the elected board.
  David Dalka spoke about the village's snow response on Nov. 29 that his block received no
  plowing. He spoke about internet access, and unaddressed requests, and called for new village
 management.
  Rose Meccia, spoke about poor snow removal, including a plow-created barrier blocking a
 neighbor's driveway. Mayor Termes asked her to provide details so staff could follow up

 Board Response:
 Tmstee Lissa Levy addressed Mr. Dalka, objecting to Us disrespectful tone toward women on
 the board and requesting proper titles be used. Mayor Tennes concurred, condemning the
 misogynistic comments and reaffirming strong confidence m Village Manager Lockerby,
 Assistant Manager Wyatt and staff. Trustee Lissa Levy, supported by the Mayor, stated that
 disrespect toward the women on the board will not be tolerated.

 Presentations and Reports

 Report of the Village Manager
 a. Recommendation to Include Self-Selectiag Properties in the Lead Service Line
 Replacements Program.
 Motion to include the self-selecting residential property owners m the annual replacement
 schedule up to the total 688 planned and budgeted replacements.

 Village Manager John Lockerby recommended revising the Lead Service Line Replacement
 Program to allow self-selecting residential property owners to participate, up to the budgeted 688
 replacements per year starting May 1, The program caps private costs at $3,090 with 15-year
 low-interest financing. About 50 property owners expressed interest since September.
 Mayor Tennes noted this addresses prior concerns about equal subsidy opportunities. Trustee
 Schechter asked about communications; the manager confirmed a newsletter would announce the
 program. Trustee Iverson clarified that excess requests would roll to next year. Finance Director
 Prendi noted the 688 number is federally and state mandated, with internal crews providing
 flexibility.
 Moved: Trustee Lissa Levy Seconded: Trustee Pure Slovin
 Ayes: Lissa Levy, Pure Slovin, Schechter, Kimani Levy, Robinson, Iversoa
 Absent: None
 Nays: None
 MOTION CARRIED

 Report of the Corporation Counsel
 SECOND READING
A. Tax Levy and Assessment, FY 2025. Item A is on the agenda for second reading and adoption.
 The first reading was on November 17, 2025.
 Corporation Counsel Barbara Mangler presented two ordinances for second reading and adoption
 (first reading was November 17, 2025). Item A established the 2025 Cook County property tax
 levy. The village's levy had been frozen since 1990 at $15,456,695. This would increase by
 $749,649.71 to $16,206,345, mcluding amounts for debt repayment. Additionally, $3,262 was
 levied for SSA #10 improvements and $13,092,965 for the Skokle Public Library.
 Finance Director Julian Prendi gave a presentation of the Tax Levy and Abatement he provided a
 detailed presentation on the property tax levy process and its implications. He explained the
 complex Cook County system involving taxing bodies setting levy amounts by ordinance while
 the county maintains property assessments.

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 13939
 Meeting of the Mayor and Board of Trustees
 Monday, December 1, 2025 Page Three

 Ordinance 25-12-F-4763
 Motion to adopt the Tax Levy and Assessment for FY 2025.
 Moved: Trustee Lissa Levy Seconded: Trustee Schechter
 Ayes: Lissa Levy, Pure Slovin, Schechter, Ivcrson
 Absent: None
 Nays: Kimani Levy, Robicson
 MOTION CARRIED

B. Tax Levy Abatement, Tax Year 2025. Item B is on the agenda for second reading and
 adoption. The first reading was on November 17, 2025.
 Item B would reduce the total property tax collected for 2025 by abating $5,099,31 8.96, as the
 village had previously filed ordinances directmg collection of $17,611,876.36 for various debt
 issues.
 Ordinance 25-12-F-4764
 Motion to adopt the Tax Levy Abatement Tax Year 2025
 Moved: Trustee Lissa Levy Seconded: Trustee Schechter
 Ayes: Lissa Levy, Pure SIovin, Schechter, Kimani Levy, Xverson
 Absent: None
 Nays: Robinson
 MOTION CARRIED

 Trustee Schechter questioned why the levy increase was set at $750,000 and suggested strategic
 use of funds to incentivize commercialAndustriaI growth to reduce residential burden,
 Trustee Robinson asked about the deficit despite recent housing and business growth and
 whether other revenue sources, such as video gaming, had been considered.
 Tmstee Pure Slovin asked about impacts on safety with new residences
 Tmstee Kimani Levy asked about preventing large future increases and protecting renters and
 seniors; discussion included ensuring seniors claim exemptions.
 Trustee Iverson stated the $750,000 represented the minimum needed, for us to strengthen our
 conservative and sound village,


 Public Comment;
 Ellen Davila supported the levy but questioned the villagers residentiaVcommercial balance and
 suggested slowing density increases.
 Dan Ryan noted property tax provides certainty and equity compared to regressive taxes,
 Shelley Patt in favor to pay to maintain services, noting population growth and prior tax freezes.
 Kimberly Polka agreed the increase was overdue due to 35 frozen positions and not being able to
 maintain services without funding.
 Eugene Salganik spoke about raising revenue by attracting businesses and middle-ciass residents,
 offering a 25-point plan.

 UPDATE
 Item C is a summary and status update, 4930 Oakton Street. Attached is a Memorandum date
 November 26, 2025,
 Rodney Lewis firom Polsinelli Law Fimi provided an update on litigation regarding the
 incomplete hotel project. The Village had successfully moved to dismiss complaints naming
 them as defendant, allowing monitoring without incurring legal expenses.
 An arbitration panel determined the general contractor had priority over the lender for any
 resources from eventual sale or development. The full arbitration was scheduled for September
 2026. The Village was active and meeting with both the lender (owed approximately $9.7
 million) and general contractor to explore proposals for resolving litigation and moving the
 project forward.
 Board questions focused on safety concerns, with assurances that the village conducts annual
 stmctural assessments with Excalibur, Discussion covered the arbitration delay and ongoing
 negotiations with all parties including E&M (the owner).

 CLOSED SESSION
 d. Request for a Closed Session in accordance with paragraph 2(c) (11) of the Illinois Open
 Meetings Act pertaining to the review and discussion of pending litigation.
 Motion to approve the request of the Corporation Counsel for a Closed Session in accordance
 with paragraph 2(c) (11) of the Illinois Open Meetings Act pertaining to the review and
 discussion of pending litigation.
 Moved: Trustee Kimani Levy Seconded: Trustee Pure SIovia
 Ayes: Lissa Levy, Pure Slovin, Schechter, Kimani Levy, Robinson, Iversou
 Absent: None
 Nays: None
 MOTION CARRIED

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13940 Return to Agenda
Meeting of the Mayor and Board of Trustees
Monday, December 1,2025 Page Four

Unfinished Busmess

New Business
Case 2025-04M - A request by Walmart at 3534-3654 Touhy Avenue for
amendments to site plan approval ordinance 15-4-Z-4132 through the modified review
procedure.
Motion to approve the request by Walmart at 3545-3654 Touhy Avenue for amendments to site
plan approval ordinance 15-4-Z-41 32 through the modified review procedure be approved
subject to all conditions.
Moved: Trustee Robinson Seconded: Trustee Lissa Levy
Plan Commission Chairman Paul Luke reported on Walmart's request to amend their site plan to
include 10 EV charging spaces in the northernmost parking row. The proposal included 2 ADA
accessible and 8 standard charging stations, reducing total parking from 454 to 441 spaces while
maintaining minimum requirements.
Tmstee Kimam Levy confirmed ADA compliance would be maintained.
Trustee Schechter asked why Plan Commission review was needed; staff explained the modified
review process for changes not substantially affecting underlying approvals.
Trustee Robinson in favor of the plan and asked about future expansion possibilities, which
would be up to Walmart.


Public comment:
Mr. DaUca, disagreed with parking adequacy, citing difficulty finding spaces on weekends due to
out lot development. He requested a moratorium on further outlet development.
Ayes: Lissa Levy, Pure Slovia, Schechter, Kimani Levy, Robinson, Iversoa
Absent: Noae
Nays: None
MOTION CARRIED

Plan Commission
 A. Plan Commission Case 2025-04P - Site Plan Approval: 7952 Lincoln Avenue.
Motion to concur with Plan Commission and approve a site plan approval for a 2-lot planned
development at 7952 Lincoln subject to all conditions,

 B. Plan Commission Case 2025-05P ~ Subdivision: 7952 Lincoln Avenue.
Motion to approve the subdivision of 3 lots into 2 lots that includes a dedication of varying
widths ofLincoki Avenue right-of-way to the Illinois Department of Transportation be approved
subject to all conditions.

 C. Commission Case 2025-20P - Special Use Permit: 7952 Lincohi Avenue.
Motion to approve the request fonn 7952 Lincoln LLC for a special use permit to allow a child
and youth services on a retail proportionate was approved subject to all conditions.
Chairman Luke presented three related cases for a mixed-use development including a 6-story
building with 58 residential units, first-floor commercial, expansion of existing commercial for
Action Behavior Centers, and a restaurant with outdoor dining.
The petitioner, represented by attorney Tyler M'anmch, explained the project mcluded:
 • 72% studios and 1-bedrooms (market-driven)
 • 3 affordable units mcludmg one 3-bedroom
 • Mediterranean restaurant "Evi"
 • Art walk connecting to theater
 • Shared parking and valet service


Board discussion:
Unit mix concerns, traffic impacts and no-left-tum restrictions during rush hours, ABC serving
autistic children with staggered 3-hour minimum sessions, 5-year timeline due to IDOT, MWRD
permit requirements and parking impacts on farmers market and theater.
Trustee Schechter asked about the special use for a non-retail use downtown.
Trustee Lissa Levy raised traffic and safety concerns for child pickup/drop off.
Trustee Pure Slovm asked about IDOT approval certainty and public parking loss.
 Public comments mcluded:
 Rita L. asked about the site's fit with imique requu-ements
 David Dalka requested proper traffic studies
 Kimberly Polka spoke about financing concerns
 Michael Kaplow concerned about high-end development changing Skokie's character
 Eugene Salganik (speaking personally) supporting the project but recommending fmancial
 verification




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 13941
Meeting of the Mayor and Board of Trustees
Moodgy, December 1,2025 Page Five

Board discussion:
Unit mix concerns, traffic impacts and no-left-tum restrictions during msh hours, ABC serving
autistic children with staggered 3-hour minunum sessions, 5-year timeline due to IDOT, MWRD
permit requirements and parking impacts on farmers market and theater.
Trustee Schechter asked about the special use for a non-retail use downtown.
Tmstee Lissa Levy raised traffic and safety concerns for child pickup/drop off.
Tmstee Pure Slovin asked about IDOT approval certainty and public parking loss.
Public comments included:
Rita L. asked about the site's fit with unique requirements
David Dalka requested proper traffic studies
Kimberly Polka spoke about fmancing concerns
Michael Kaplow concerned about high-end development changing Skokie's character
Eugene Salganik (speaking personally) supporting the project but recommending financial
verification

Motion to concur with the plan commission recommendation for 2025-04P site plan approval
Moved: Trustee Iverson Seconded: Trustee Pure Slovia
Mayor Tennes proposed two amendments:
 1. Requiring proof of complete construction financing before permits
 2. Reducing completion timeline from 5 to 3 years
Mayor Tennes made a motion to amend the plan commission recommendation - No building permits or
occupancy permits will be issued for the site until the developer demonstrates to the satisfaction of the
village through the production of such documents as the village may require that the developer has the
financial means including securing ail construction fmancing to not only commence construction of the
development but aiso to complete construction of the development within 3 years of the date of adoption
of this ordinance.
Moved: Mayor Tames Seconded: Trustee Schechter
Ayes: Lissa Levy, Pure Slovia, Schechter, Kimaoi Levy, Robinsoa, Iverson
Absent: None
Nays: None
MOTION CARRIED
Mayor Tennes made a motion to amend condition #7. The development shall be completed and
ready for the issuance of occupancy permits within 3 years of the date of adoption of this
ordinance (pertaining to the residential and commercial building).
Mloved; Mayor Tennes Sccoaded: Trustee Schechter
Ayes: Lissa Levy, Pure SIovin, Sehechter, Kimani Levy, Robinson, Iverson
Absent: None
Nays: None
MOTION CARRIED
Motion restated to concur with Plan Commission recommendations for site plan approval as
amended with the two additional conditions,
Moved: Trustee Inversion Seconded: Trustee Pure Slovin
Ayes: Pure SIovis, Iverson
Absent: None
Nays: Lisa Levy, Schechter, Kimaai Levy, Robinson
Motion Fails

 Item B and C on the agenda regarding the subdivision and special use permit cases were deemed
 moot and not voted upon.

 D. Plan Commission Case 2025-07P - Site Plan Approval: 5360 Touhy Avenue.
 Chamnan Luke presented McDonald's request to demolish and reconstruct their restaurant with
 two drive-through lanes. The project included sustainability measures targeting LEED Zero
 carbon standards with solar panels and energy-efficient systems. The southern Niles Center Road
 access would be removed.
 Motion to approve the request from McDonalcTs US LLC for site plan approval to demolish and
 reconstruct the existing McDonald's restaurant at 5360 Touhy subject to all conditions.
 Moved: Trustee Pure SIovin Seconded: Trustee Lissa Levy
 Ayes: Lissa Levy, Pure Slovin, Schechter, Kimam Levy, Robinsoo, Iverson
 Absent: None
 Nays: None
 MOTION CARRIED




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13942
Meeting of the IVIayor and Board of Trustees
Monday, December 1,2025 Page Six

 A. Plan Commission Case 2025-08P - Special Use Permit: 5360 Touhy Avenue.
Motion to approve the special use permit at 5360 Touhy subject to all conditions.
Moved; Trustee Lissa Levy Seconded: Trustee Iverson
Ayes: Lissa Levy, Pure Slovin, Scheehter, Kimani Levy, Robinson, Xversoa
Absent: None
Nays: None
MOTION CARRIED

Kimberly Polka asked about bird-friendly glass.
David Dalka against double drive-throughs as safety hazards, citing issues at Chick-fil-A.


Public Comment (3 minutes per person, maximum of 30 minutes)

Dr. Cameron Foroughi suggested implementing AT and new technologies in village operations to
save staff positions and costs,
Mayor Tennes acknowledged they had been discussing AI implementation.

Public Comments by email
Joseph Nowik-Request to delay property tax levy increase until full review, vote Yes on Lincoln
& Oakton project with safeguards for success.
Rena Thompson-Property tax mcrease
Sheila Gross-We are opposed to the increase in property taxes
Maggie Vandermeer-Do not approve the commodification of abuse
Matt Temkin-Oppose the proposed 7952 Lincohi Avenue project
Mr. Jinsky Jean Pois-Homewood Suites hotel project update
Robert Serb-Revocation of Old Orchard Business District additional sales
Irene Bennett-Tonighfs vote-7952 Lincohi Avenue



Adjournment

Motion to move to go into Closed Session at 11:21 pm and adjourn the main meeting
immediately upon the adjournment of closed session.
Moved: Trustee Lissa Levy Seconded: Trustee Kimani Levy
Ayes: Lissa Levy, Pure Slovin, Schechter, Kimani Levy, Robinson, Iverson
Nays: None
Absent; None
MOTION CARRIED

Closed Session
The Closed Session started at 11 :25 p.m.
Present were Mayor Temies, Clerk Desai, Trustees Iverson, Kimani Levy, Lissa Levy, Robinson,
Schechter and Pure Slovin. Also present were Manager Lockerby, Assistant Manager Wyatt,
Corporation Counsel Mangler and Assistant Corporation Counsel McCarthy.
The meeting ended a£ 11:31pm.




 Approved:



 Village Clerk Minat Desai



Approved;



Mayor Ann Tennes




 Items marked -with an asterisk (*) indicate Ehsy are part of the Consent Agenda that contains routine items or items which have already been
 discussed by the Mayor and Board at a previous public meeting and require a second readmg. Items on the Consent Agenda are passed in one
 vote ai the beginning of the Board Meeting. Prior to the vote on the Consent Agenda, the Mayor will inquire if there is any matter which anyone
 wishes to remove from the Consent Agenda. If there ban item on the Consent Agenda which you wish to address, please mfom! the Mayor at
 that time you wish to remove it &om the Consent Agenda,



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 VILLAGE OF SKOKIE
 VOUCHER REPORT #15
 DECEMBER 15,2025
FUND AMOUNT

001-GENERAL FUND $ 437/080
002-WATER FUND 343,177
003 - MOTOR FUEL TAX FUND 9,107
008 - COMMUNITY DEV BLOCK GRANT 50/873
013-CASH ESCROW FUND 16/500
014-TIF SCIENCE &TECH 62/500
020 - CAPITAL PROJECTS FUND 298/686
022 - CASUALTY SELF INSURANCE 163/180
023-LOCAL FUEL TAX 200
025 - ECONOMIC DEVELOPMENT FUND 16/779
030-OAKTON&NILESTIF 17
144 - OLD ORCHARD BUSINESS DISTRICT 384/494
 $ 1/782/594
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 VILLAGE OF SKOKIE
 VOUCHER REPORT#1S
 DECEMBER 15, 2025

Invoice Refff FY Date Vendor Invoice Description Amount


  229686 12/09/2026 406 MICHIGAN AVENUE LLC EMERGENCY FUND ASSISTANCE 1,000.00
  229282 12/01/2025 AARON, SYLViA UB REFUND: 03815 108,00
  229350 12/02/2025 ABT REFRiG FOR STATION #17 737.10
  229705 11/30/2025 ACE HARDWARE M!SC. TOOLS AND HARDWARE 149.84
  229449 12/03/2025 ACME TRUCK BRAKE & SUPPLY CO VALVE SOLENOtD 339.96
  22954S 12/05/2025 ACME TRUCK BRAKE & SUPPLY CO AIR HOSE 47.04
  229567 12/05/2025 ACME TRUCK BRAKE & SUPPLY CO BRAKES 1,045.64
  229342 12/02/2025 ACT! VE 911 iNC SUBSCRIPTION-FIREDEPT 10.88
  229666 10/30/2025 ADAM PEASE CELL PHONE STIPEND 195.00
  229252 11/25/2025 ADVANCE AUTO PARTS OIL DYE 15.98
  229533 12/05/2025 ADVANCE AUTO PARTS WHEELCHOCK 12.11
  229604 12/08/2025 ADVANCED CLEANING SYSTEMS !NC DEC 2025 CLEANING FOR PW & VH 5,935.11
  229292 12/01/2025 ADVANCED CLEANING SYSTEMS INC 4051 MAIN STREET FARMER'S MARKET 250.00
  229340 12/02/2025 ADVANCED CLEANING SYSTEMS INC FtRE DEPARTMENT CLEANING FOR DECEMBER 25 181.48
  229709 12/01/2025 ADVANCED CLEANING SYSTEMS INC NOVEMBER GARAGE CLEANING 455.00
  229710 12/01/2025 ADVANCED CLEANING SYSTEMS INC COMM MONTHLY CLEANING -DEC 2025 287.10
  229711 12/01/2025 ADVANCED CLEANING SYSTEMS !NC PO MONTHLY ClEANtNG SERVICE -DEC 2025 7,S87.86
  229384 12/03/2025 AETNA TRUCK PARTS INC CLAMPS-STOCK 23.80
  229611 12/08/2025 AIR ONE EQUIPMENT INC SCBA REPAIRS 102,32
  229594 11/13/2025 ALAN F FRIEDMAN PH.D., !NC PRE-PLACEMENT EVALUATION 833,40
  229464 12/04/2025 ALLISON A R1CKETT NEWSKOKIE PR!NT, SORT & DELIVER FEES - WiNTER 25/26 9,940.00
  229433 12/03/2025 ALVAREZfNC. DOWNTOWN MAINTENANCE, MULCH & OPTIONAL ITEMS NOV 2025 4,300.00
  229514 12/05/2025 ALVERMFKRAATZ BD BOND REFUND.8429 TRLMBUL AVE 1,500.00
  229273 11/26/2025 AMANDASABRI MEAL REIMBURSEMENT HRC MEETiNG- OCTOBER 16.67
  229274 11/26/2025 AMANDASABR! MEAL RE!M8UF1SEMENTHRC MEETING NOV 16.28
  229277 11/26/2025 AMAZON CAPITAL SERVICES OFFICE SUPPLIES 209.18
  229278 11/26/2025 AMAZON CAPITAL SERViCES HEADSET FOR INTERN 25.89
  229246 11/25/2025 AMAZON CAPITAL SERVICES SKOKIE FIRE DEPT - OFFICE SUPPLIES 114.33
  229260 11/2S/202S AMAZON CAPITAL SERVICES UNIFORM SOCKS 69.00
  229261 11/25/2025 AMAZON CAPITAL SERVICES PENS 56.49
  229262 11/25/2025 AMAZON CAPITAL SERVICES STORAGE B!NS 28.23
  229341 12/02/2025 AMAZON CAPITAL SERVICES CORD COVER-FIRE 15,95
  229338 12/02/2025 AMAZON CAPITAL SERVICES OFFICE SUPPLIES 88.69
  229343 12/02/202S AMAZON CAPITAL SERVICES MONITOR MOUNT-FiRE 39.96
  229345 12/02/202S AMAZON CAPITAL SERVICES PAGING PARTS-FIREDEPT 5.18
  229346 12/02/2025 AMAZON CAPITAL SERVfCES PAGiNGPARTS-FIREOEPT 8.99
  229412 12/03/2025 AMAZON CAPITAL SERVICES AMAZON CREDIT CARD - M!SC TOOLS/ECtUIP 273.00
  229416 12/08/202S AMAZON CAPITAL SERVICES AMAZON CREDIT CARD - MSSC TOOLS/EQUIP 136.36
  229417 12/03/2025 AMAZON CAPITAL SERVICES STATION BATTERY CHARGER 225,99
  229418 12/03/2025 AMAZON CAPITAL SERVICES ELECTRIC PIG TAIL ENDS 87.27
  229365 12/03/2025 AMAZON CAPITAL SERVICES CREDIT MEMO - POWER STRIPS (148.39)
  229366 12/03/2025 AMAZON CAPITAL SERVICES BUNKROOM DESKCHAIR5-FIRE 1,042.26
  229368 12/03/2025 AMAZON CAPITAL SERVICES COAT HOOK-FfRE 2S.98
  229369 12/03/2025 AMAZON CAPITAL SERVICES BUNKROOM DESKS-FIRE 2,134.70
  229370 12/03/2025 AMAZON CAPITAL SERViCES BUNKROOM POWER STRIPS-FIRE 477.41
  229372 12/03/2025 AMAZON CAPITAL SERVICES OFFICE CHAIR-FIRE 89.96
  229373 12/03/2025 AMAZON CAPITAL SERVICES POWER STRJP.FIRE 97.93
  229377 12/03/2025 AMAZON CAPITAL SERVICES TABLET HOLDER 75.99
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 Return to Agenda
 Return to Agenda




 VILLAGE OF SKOKiE
 VOUCHER REPORT #15
 DECEMBER 15 , 2025

Invoice Refff FY Date Vendor invoice Description Amount


  229697 12/03/2025 ANGELIQUESCHNUR ICC- CODE BOOKS 152.47
  229699 12/09/2025 ANGELIQUE5CHNUR IACE 2026 MEMBERSHIP (PB) 57.00
  229437 12/03/2025 APRGRAPHfCSINC DOWNTOWN SKOKIE EVENTS - ADVERTISING 135.00
  229434 12/03/2025 APR GRAPHICS iNC SKOKIE HERITAGE DAY PRINTfNG so.oo
  229432 12/03/2025 APR GRAPHICS !NC START YOUR DAY & BRIGHT UGHTS PRINTING 260.00
  229244 11/25/2025 A55URANT FIRE PROTECTION LLC REPAfRATPD 3494.00
  229773 11/07/2025 AT&T PHONE SERVICE-PD-NOV 1,821.90
  229774 11/19/2025 AT&T PHONE SERVICE-VOS-NOV 1,311.44
  229765 12/10/2025 AT&T MOBILITY WIRELESS SERVICE 2,471.57
  229574 12/05/2025 AZAVAR TECHNOLOGIES CORP NOVEMBER 202S RUNG FEF.S 2,350.00
  229618 11/19/2025 B&H PHOTO VIDEO SO CARDS PER QUOTE #913984531 2S8.60
  229702 11/25/2025 B & H PHOTO ViOEO NIKON SB-5000 AF PER QUOTE ff91445713l 646.3S
  229703 11/26/202S B&H PHOTO VIDEO MIKON SB-5000 AF PER QUOTE #914457131 100.00
  229411 12/03/2025 BATTERIES PLUS LLC STATION BATTERIES 435.06
  229358 12/03/2025 BEN AMRAMI BD BOND REFUND-9015 KEELER AVE 3,000.00
  229353 12/03/2025 8ENAMRAMI BD BOND REFUND-901S KEELER AVE soo.oo
  229374 12/03/202S 8ENJAMINGRAY SAFETY BOOTS 135.26
  229300 11/13/2025 8ESTCO HARTFORD 0-65 RETIREE HEALTH INSURANCE - AGP7058 25,130.78
  229301 11/13/2025 BETTERHELP, INC MONTHLY ADMIN FEE - NOV. 202S 680.00
  229526 12/OS/202S BILL'S PLUMBING & SEWER BO BOND REFUNO-8237 KARLOV 5,000.00
  229602 12/08/202S BiLL'S PLUMBING AND SEWER INC. LEAD LINE REPLACEMENT @ 8145 K05TNER 4,500.00
  229606 12/08/2025 BILL'S PLUMBING AND SEWER IMC. LEAD LINE REPLACEMENT @ 5125 WRIGHTTERR 8,650.00
  229607 12/08/2025 BILL'S PLUMBING AND SEWER INC. LEAD LINE REPLACEMENT @ 5129 WRIGHTTERR 8,630.00
  229608 12/08/2025 BILL'S PLUMBING AND SEWER INC. LEAD LINE REPLACEMENT @ 8S39 HARDING 4,500.00
  229609 12/08/2025 BILL'S PLUMBING AND SEWER INC. LEAD LINE REPLACEMENT (® 5139 WRIGHTTERR 8,650.00
  229680 12/09/2025 BILL'S PLUMBING AND SEWER INC. UNDERGROUND WORK @ 8539 HARDING AVE 1,300.00
  2296S8 12/08/2025 BILL'S PLUMBING AND SEWER INC. WATER SERVICE @ 8145 KOSTNER 1,300.00
  229419 12/03/2025 BOUND TREE MEDICAL LLC GLUCOMETER STRIPS 604.44
  229420 12/03/2025 BOUND TREE MEDICAL LLC EMS DISPOSABLE ET TUBES AND EQUIPMENT 1,176.67
  229356 12/03/2025 BRYAN BASSETT REPLACEMENT STATION SHOES 150.00
  229529 10/31/2025 C&H PRECISION, LLC MOUNT FOR OPTIC-LOEW 77.39
  229357 12/03/202S C.R.SCHMIDTJNC. DEMPSTER STREET BRICK PAVER INSTALL 98,979.90
  229290 12/01/2025 CARBON DAY EV CHARGING PUBLIC WORKS EV CHARGER 3,815.00
  229707 11/24/2025 CDS OFFICE TECHNOLOGIES DUAL PORT CHARGERS -MALTESE 173.00
  229668 U/08/202S CDW GOVERNMENT !NC USB-C DOUBLE EAR HEADSETS QJV 10 140.SO
  229761 12/08/2025 CENTRAL SHEET METAL PRODUCTS INC CUSTOM BRACKETS FOR NEW BUILDS 600.20
  229763 12/10/2025 CHICAGO COMMUNICATIONS LLC SIREN #S BATTERY 30.00
  229575 12/05/2025 CHICAGO COMMUNICATIONS LLC RADIO PROGRAMMiNG 192.50
  229708 11/2G/2025 CHICAGO PET ftESCUE FEES FOR NOVEMBER 100.00
  229489 12/04/2025 CHiCASO TRIBUNE MEDIA GROUP ADVERTISING FEES 1,086.47
  229363 12/03/2025 Christine & James Yoo BD BOND REFUND-8434 KEYSTONE AVE 2,500.00
  229493 12/04/2025 CHRISTOPHER B BURKE ENGiNEERiNG LTD CRAWFORD AVENUE PHASE II DESIGN(COUNTC) 30,089.25
  229495 12/04/2025 CHRISTOPHER B BURKE ENGINEERiNG LTD CRAWFORD AVENUE PHASE i! DESIGN(COUNP(r) 6,660.74
  229496 12/04/2025 CHRISTOPHER B BURKE ENGINEERiNG LTD CRAWFORD PHASE II LOCAL ELEMENTS 819.87
  229441 12/03/2025 CHRISTY WEBBER & COMPANY HANGING BASKETS & FLOWER CONTAINER MAtNTENANCE OCT 2025 3,583.80
  229673 11/30/2025 CffY OF EVANSTON WATER SUPPLY NOV 2025 319,338.10
  229527 12/05/2025 CLAIM MANAGEMENT CONSULTANTS LLC PRE-FUMD WORKER'S COMP 38,217.51
  229528 12/OS/2025 CLA!M MANAGEMENT CONSULTANTS LLC PRE-FUND WORKER'S COMP 30,689.12
 Return to Agenda




 VILLAGE OF SKOKIE
 VOUCHER REPORTffl5
 DECEMBER 15, 2025


Invoice Refft FY Date Vendor Invoice Description


  229407 12/03/2025 CLAIM MANAGEMENT CONSULTANTS LLC PRE-FUND WORKER'S COMP 90,778,83
  229248 11/13/2025 CLARK HILL PLC LEGAL SERVICES THROUGH 10/31/25 6,688.50
  229455 12/04/2025 CLE5EN WHOLESALE HOLIDAY POTS 8,148.05
  229471 12/04/2025 COMCAST BUSINESS NOV PW CABLE BILL 32.22
  229477 12/04/2025 COMED ELECTRIC SERVICE 1,581.84
  229713 11/27/2025 COMPASSION FUNERAL SERVICE }NC 11/24/202S SERVICE FEE 415.00
  229714 11/30/2025 COMPASSION FUNERAL SERVICE iNC 11/28/2025 SERVICE FEE 275.00
  229283 11/13/2025 CONRAD POLYGRAPH INC PRE-PLACEMENT EVALUATIONS 4SO.OO
  229298 12/02/2025 CONSTRUCTION & GEOTECHNICAL FIELD ENViRONMENTALSAMPUNG 13,790.00
  229299 12/02/2025 CONSTRUCTION & GEOTECHNICAL CONCRETE STREET PATCHING 4,130.00
  229294 12/02/202S CONSTRUCTION & GEOTECHNiCAL MATERIAL TESTING FOR NON-ARTERIAL STREET RESURFACING TO INCLUDE CONCRETE AND HOT-MfX ASPHALT TESTING. 4,490.00
  229295 12/02/2025 CONSTRUCTION & GEOTECHNiCAL MATERIAL TESTING NON ARTERIAL STREETS 5,576.00
  229296 12/02/2025 CONSTRUCTION & GEOTECHNICAL WATERMAIN TESTING 3,890.00
  229675 12/08/202S CONSTRUCTION & GEOTECHNSCAL NON ARTERiAL STREETS 1,956.00
  229676 12/08/202S CONSTRUCTION & GEOTECHNiCAL SIDEWALK PROGRAM 1,924.00
  229775 12/09/2025 CONTINUA INTERIORS LIFE CHAIRS 5,432.76
  229404 12/03/2025 CONTOUR LANDSCAPING INC OAKTON CTA SKOKIE BLVD LANDSCAPE MAINTENANCE NOV 202S 2,195.00
  229406 12/03/2025 CONTOUR LANDSCAPiNG iNC WEST DEMPSTER LANDSCAPE & STREETSCAPE MAINTENANCE NOV 25 2,043.00
  229428 12/03/2025 CONTOUR LANDSCAPING !NC POLICE STATION LANDSCAPE & HARDSCAPE MAINTENANCE NOV 2025 1,876.00
  229430 12/03/2025 CONTOUR LANDSCAPING INC KRIER PLAZA LANDSCAPE & HARDSCAPE MAINTENANCE NOV 2025 503.00
  229423 12/03/2025 CONTOUR LANDSCAPiNG INC SE INDUSTRIAL LANDSCAPE & HAFtDSCAPE MAINTENANCE NOV 2025 1,361.00
  229425 12/03/2025 CONTOUR LANDSCAPING INC EAST INDUSTR!AL LANDSCAPE & HARDSCAPE MAINTENANCE NOV 202S 1,361.00
  229426 12/03/2025 CONTOUR LANDSCAPING INC CRAWFORD MEOiANS IANDSCAPE MAINTENANCE NOV 2025 1,624.00
  229442 12/03/2025 CONTOUR LANDSCAPING JNC FIRE STATIONS & LOUiSE/LAMON PARK LANDSCAPE MAINTENANCE NOV 2025 1,991.00
  223772 11/21/2025 CREATiVE PROMOTIONAL PRODUCTS PROMOTIONAL COFFEE MUGS 6,519.51
  229579 12/05/2025 CRITICAL REACHING 2026 APBNET ANNUAL SUPPORT FEE 1,040.00
  229451 12/03/2Q25 CSC CYBERTEK CORPORATtON RMA 5YS IMPLEMENTATION 10-1-2S TO 11-30-25 1,023.00
  229540 12/01/2025 DAVID PAWLAK REIMBURSEMENT FOR UNIFORM SHOES 293.99
  229718 12/01/2025 DEFENSE TECHNOLOGY LLC SHELD/BATON TRAINING FOR 4 OFFICERS 2,300,00
  229764 12/10/202S DELL MARKETING LP SPEAKERS 259.96
  229657 12/08/2025 DOCUSiGN INC DOCUSfGN ADD-ON 1,136.03
  229754 11/13/2025 EAP CONSULTANTS LLC EAP MONTHLY ADMIN FEE 577,20
  229729 11/30/2025 EMS MANAGEMENT & CONSULTANTS NOV COLLECTIONS 2,385,98
  229303 11/13/2025 ENDEAVOR HEALTH OMEGA PRE-PLACEMENT EXAMS 878.00
  229259 11/13/2025 ENDEAVOR HEALTH OMEGA PRE-PLACEMENT EVALUATiONS 4,711.00
  229479 12/04/2025 ENGINEERING ENTERPRISE INC LEAD SERVICE LINE INVENTORY SERVICES 154.00
  229698 11/17/2025 EQUIFAX INFORMATION SVCS LLC LOCAL CREDIT REPORT & ANCILLIARY SERViCES -NOV 2025 25.00
  229424 12/03/2025 ERIK RADZIS2EWSKI RADZISZEWSKI BACKGROUND CHECK FOR PARAMEDIC SCHOOL 52,00
  229584 12/OS/2025 ESCH CONSTRUCTiON SUPPLY INC PRO DIAMOND BLADE 1,167.90
  229448 12/03/2025 FAST MRO SUPPLIES fNC BRAKE PARTS 254.03
  229284 11/13/2025 FIDEUTf' SECURIPC LIFE INSURANCE CO MONTHLY ADMIN FEE - DECEMBER 2025 1,366.33
  229388 12/03/2025 G&M TRUCKING INC CA-7 STONE 2,756.92
  229401 12/03/2025 G&M TRUCKING IWC DIRT REMOVED 11/13/2025 650.00
  229659 12/08/202S G&M TRUCKING INC CA-7 STONE 3,277.73
  229662 12/08/202S G&M TRUCKING INC DIRT REMOVED 325.00
  229704 11/19/2025 GALLS LLC DETECTIVE BADGES -CIANCHETTI 419,07
  229722 12/09/2025 GENUINE PARTS COMPANY WIPERS 27.22
  229723 12/09/202S GENUINE PARTS COMPANY FILTERS 264.17
 Return to Agenda




 VILLAGE OF SKOKIE
 VOUCHER REPORT #15
 DECEMBER 15, 2025

Invoice Reftt FY Date Vendor Invoice Description Amount


  229724 12/09/2025 GENUINE PARTS COMPANY BULBS 40.20
  229644 12/08/2025 GENUINE PARTS COMPANY WHEELCHOCKS 28.14
  229G41 12/08/2025 GENUINE PARTS COMPANY FUSE 21.36
  229642 12/08/2025 GENUINE PARTS COMPANY FILTERS 308.35
  229692 12/09/2025 GENUINE PARTS COMPANY FUSES (19.20)
  229693 12/09/2025 GENUINE PARTS COMPANY FUSES 70.40
  229690 12/09/2025 GENUINE PARTS COMPANY WIPERS 16.86
  229392 12/03/2025 GENUINE PARTS COMPANY STOCK/SNOW PLOW FLUID 20.46
  229394 12/03/2025 GENUINE PARTS COMPANY STOCK/TENSIONER 167.22
  229390 12/03/2025 GENUINE PARTS COMPANY STOCK/UGHT 68.90
  229385 12/03/2025 GENUINE PARTS COMPANY PUBLIC WORKS 124A/BATFERY 61.95
  229386 12/03/2026 GENUINE PARTS COMPANY STOCK/FUSE 15.50
  229387 12/03/2025 GENUINE PARTS COMPANY STOCK/OEF FLUID 230.00
  229381 12/03/2025 GENUINE PARTS COMPANY GENERATOR FILTERS 443.86
  228251 11/25/2025 GENUINE PARTS COMPANY PB BLASTER 99.12
  229253 11/2S/202S GENUINE PARTS COMPANY TOG6LE SWITCH 11.47
  229255 11/25/2025 GENUINE PARTS COMPANY HOSE FITTING 31.90
  229266 11/26/2025 GENUINE PARTS COMPANY MINI BULBS 12.00
  229585 12/05/202S GENUINE PARTS COMPANY AIR FILTER 89.04
  229586 12/05/2025 GENUINE PARTS COMPANY LEO LAMP 206.70
  229S66 12/05/2025 GENUiNE PARTS COMPANY ZIP TIES 108.98
  229562 12/OS/202S GENUINE PARTS COMPANY HYD HOSE FITTING RETURN (11.55)
  229563 12/OS/202S GENUINE PARTS COMPANY HYD HOSE FETTiNGS - STOCK 57.75
  229564 12/05/2025 GENUINE PARTS COMPANY SWITCHES-STOCK 49.68
  229581 12/05/2025 GENUINE PARTS COMPANY BULBS 27.80
  229582 12/05/2025 GENUiNE PARTS COMPANY 0-R1NG5 4.20
  229583 12/05/2025 GENUINE PARTS COMPANY FILTER CAP 47.24
  229570 12/05/2025 GENU!NE PARTS COMPANY WHEELCHOCKS 18S.44
  229700 12/09/2025 SiS PLANNING INC ZOOM PROSPECTOR ENTERPRISE - RENEWAL 2,000.00
  229375 12/03/2025 5LEN RENO REIMBURSEMENT - EMT UCENSE 21.00
  229382 12/03/2025 GOLF M!LL FORD PD 320 ALTERNATOR 760.18
  229380 12/03/2025 GOLF MILL FORD PD 324 TUBE SEALS 655.41
  229256 11/25/2025 GOLF MILL FORD COOLANT HOSE 44.00
  229287 12/01/2025 GOLF MILL FORD AXLE SHAFT REPLACEMENT 377.17
  229444 12/03/2025 GOLF M!U FORD INTERMEDIATE PIPE 379.53
  229445 12/03/2025 GOLF MILL FORD HOOD STRUT 74.16
  229446 12/03/2025 GOLF MILL FORD HARNESS 83.78
  229694 12/09/2025 GOLF MILL FORD CATAIYTIC CONVERTER 1,120.52
  229615 12/08/2025 GOODMARK NURSERIES GRANT FUNDED TREES 2,520.00
  229469 12/04/2025 GRAINGER MISCELLANEOUS ITEMS FOR SIGN SHOP 254.23
  229397 12/03/2025 GRAINGER VACUUM BREAKER REPAIR K!T FOR PD 11.19
  229398 12/03/202S GRAINGER DiAPHRAGM ASSEMBLY FOR PO 67.88
  229614 12/08/202S GREAT LAKES URBAN FORESTRY INC RE-INVENTORY WORK FOR PARKWAYTREES 5,456.00
  229490 12/04/2025 H & H ELECTRIC CO #47432 - 4034 DEMPSTER STREET 6,986.19
  229491 12/04/2025 H & H ELECTRIC CO iNVOICES #47307 - 7436 LECLAIRE AVENUE 2,471.89
  229483 12/04/2025 H&H ELECTRIC CO NON ROUTINE INVOICES #47432, 47307, 47526 (2368.96)
  229629 12/08/2025 HEALTH !NSPECT!ON PROFESSIONALS INC NOVEMBER 2025 HEALTH INSPECTIONS 2,400.00
  229454 12/04/202S HOLIDAY DESIGNS DOWNTOWN HOUDAY LIGHTS 2,209.62
 Return to Agenda




 VILLAGE OF SKOKIE
 VOUCHER REPORT #15
 DECEMBER 15, 2025

Invoice RefS FY Date Vendor Invoice Description Amount


  229695 12/OS/2025 IAPEM 2026 MEMBERSHIP RENEWAL FOR CSO J. BERKOWITZ 50.00
  229696 12/05/2025 IAPEM 2026 MEMBERSHIP RENEWAL FOR CSO MiURA 50.00
  229275 11/26/202S IDPH SURCHARGE FEE-OCTOBER 172.00
  229599 12/08/2025 ILLINOIS TACTICAL OFFICERS ASSN 2026 MEMBERSHIP RENEWAL FOR LARSON 40.00
  229288 12/01/202S ILLINOISTOLLWAY TEMP PLATE TOLLS FD221 13.90
  229289 12/01/2025 ILLINOIS TOUWAY TEMP PLATE TOLLS PW122 13.90
  229687 12/09/2025 IMPERIALSUPPLIESLLC BOLTS G87.84
  229634 12/08/2025 INTERSTATE BILLING SERVICE INC PW #142 SEAT BELT 439.72
  229639 12/08/2025 INTERSTATE BILLING SERVICE INC PW #149 6LOWER MOTOR RES!STOR 606.33
  229640 12/08/2025 INTERSTATE SILLING SERVICE INC PW #168 TEMP SENSOR 64.90
  229656 12/08/2025 INTERSTATE BILLING SERVICE INC HEAD LIGHTS 941.90
  229726 12/09/2025 INTERSTATE BILLING SERVICE INC PW #146 FUEL PUMP 1,009.31
  229364 11/30/2025 INVOICE CLOUD NOV 2025 FEES 7,848,35
  229667 11/30/2025 ISBS COPiER MAiNTENANCE-NOV 608.12
  229G77 12/08/2025 JG UNIFORMS INC REPIACEMENT POLO SHIRT-CONNOR 59.SO
  229678 12/08/2025 JG UNIFORMS iNC REPLACEMENT DRESS 8LOUSE-VASIS 220,00
  229679 12/08/2025 J G UNIFORMS INC DRESS SHOES 75.50
  229279 11/30/2025 JG UNIFORMS 1NC REPLACEMENT POLO SHIRTS 119.00
  229280 11/30/2025 JG UNIFORMS INC NAMEPLATE 23.00
  229281 11/30/2025 JG UNIFORMS !NC UNIFORM PINS 48.30
  229352 12/02/2025 JG UNIFORMS !NC UTILITY COAT ALTERATIONS 48.00
  229353 12/02/2025 JG UNIFORMS INC UNIFORM SHIRT ALTERATIONS 208.00
  229S34 11/06/2025 JG UNIFORMS INC UNIFORM BODY ARMOR -OH 6SO.OO
  229535 11/21/2025 JG UNIFORMS INC CARRIER FOR UNIFORM BODY ARMOR -OH 350.00
  229536 11/06/2025 JG UNIFORMS INC UNIFORM BODY ARMOR -JAFFE 650,00
  229537 11/21/2025 JG UNiFORMSINC CARRIER FOR UNiFORM BODY ARMOR -JAFFE 350.00
  229589 12/07/2025 JENNIFER ENGEL FARMER'S MARKET MANAGER DUTIES 2025 - OCTOBER 1,87S.OO
  229660 10/30/2025 JESSE BARN ES CELL PHONE STIPEND 195.00
  229543 12/03/2025 JOHN LOCKE8BY REIMBURSEMENT FOR DOWNTOWN PARKING TO ATTEND BISNOW EVENT ON 12/3/25 17,00
  223347 12/02/2025 JONES & BARTLETT LEARNING LLC INSTRUCTOR MANUALS-FIRE OEP 334.18
  229542 12/02/2025 KFUSTOPHER IWANSKI REIMBURSEMENT FOR INVEST! GAT! 0 N5 UNIFORM 358.60
  229771 09/05/2025 UNDENMEYR MUNROE PAPER FOR VILLAGE HALL 1,840.00
  229488 12/04/2025 USA SANZENBACHER REIMBURSEMENT FOR GREEN BUSINESS RECOGNITION EVENT 247.74
  229681 12/09/2025 LIZZEFTE MEDINA & CO PINE TREE TRANSPLANTS 504.00
  229636 12/08/2025 MACQUEEN EQUIPMENT LLC FIRE TLS16SEAL LOT 301.80
  229637 12/08/2025 MACQUEEN EQUIPMENT LLC FREIGHT CREDiT FROM !NV P36728 (42.76)
  229603 12/08/2025 MACQUEEN EQUIPMENT LLC FAN FOR ENGINE #18 12,161.91
  229560 12/05/2025 MACQUEEN EQUIPMENT LLC ENGiNE # 17 STEERING SHAFT 1,945.06
  229S61 12/05/2025 MACQUEEN EQUIPMENT LLC FIRE TL #16 MANIFOLD 1,088.11
  229376 12/03/202S MACQUEEN EQUIPMENT LLC FtRE TRUCK TL16 HYDRAULIC PUMP 2,540.84
  229671 12/02/2025 MATRIX CONSULTING GROUP LTD. CONSULTiNGSVCS 1,600.00
  229383 12/03/2025 MCKENNA AUTOMOTIVE SERVICES PWff227HYDRAUUCHOSE 786.34
  229354 12/03/2025 MCMASTER CARR SUPPLY CO SCREWS 28.20
  229355 12/03/2025 MCMASTER CARR SUPPLY CO MASKS 77.76
  229267 11/26/2025 MCMASTER CARR SUPPLY CO CLEViS PIN 93.52
  229268 11/26/2025 MCMASTER CARR SUPPLY CO TUBE FITTING 26.96
  229269 11/26/2025 MCMASTER CARR SUPPLY CO WATER COUPLING 17.47
  229264 11/25/2025 MCMASTER CARR SUPPLY CO BOLTS 30.57
 Return to Agenda




 VILLAGE OF SKOKIE
 VOUCHER REPORT #15
 DECEMBER 15,2025

Invoice Reftt FY Date Vendor Invoice Description Amount


  229480 12/04/202S MCMASTER CARR SUPPLY CO LOCK WASHERS" STOCK 173.02
  229481 12/04/2025 MCMASTER CARR SUPPLY CO PLOW BOLTS-STOCK 683,16
  229627 12/08/2025 MEDICO-MARTtNC FLU VACCINE 12,797.91
  223628 12/08/2025 MEDICO-MARTiNC CREDiT FOS RETURNEO VACCINE. (4,646.22)
  229568 12/05/2025 MENARDS MORTON GROVE 20'GREEN CORD 54.95
  229569 12/05/2025 MENARDS MORTON GROVE 40'GREEN CORD 127.84
  229478 12/04/2025 MENARDS MORTON SROVE SELF DRILL HEX 6.19
  229344 12/02/2025 MENARDS MORTON GROVE BUNKROOM CONSTRUCTION SUPPLIES-FIRE 90.09
  229395 12/03/2025 MENARDS MORTON GROVE MARfANNA 2H HIARC KITCHEN FOR PW 93.89
  229396 12/03/202S MENARDS MORTON GROVE PIPE5EALAW AND COUPLING 106.84
  229393 12/03/2025 MENARDS MORTON GROVE MOEN DBL CARTRIDGE FOR VH 31.96
  229391 12/03/2025 MENARDS MORTON GROVE FLUSH REPAW PLUG FOR FD 20.98
  229403 12/03/2025 MENARDS MORTON GROVE 8' CEDAR STD & BTR S3.06
  229413 12/03/2025 MENARDS MORTON GROVE GAS PIPING FOR STATION 16 510.26
  22971S 12/09/2025 METROPOLITAN FAMILY SERVICES MFS REIM FOR SKOKIE GRANT " DEC 2025 50,000.00
  229297 11/13/202S METROPOLITAN UFE INSURANCE COMPANY TS05384221-DEC.202S 2,038.31
  229619 11/30/2025 MGPINC GIS STAFFING SERVICES FY2026 - NOVEMBER 2025 14,027.98
  229664 10/30/2025 MICHAEL GREENWOOD CELL PHONE STIPEND 195.00
  229421 12/03/2025 MICHAEL Zi EG LER PARAMEDfC LICENSE FEE 61.35
  229422 12/03/2025 MICHAEL Z! EG LER NATIONAL ERMT EXAM 175.00
  229683 12/09/2025 MID AMERICAN WATER OF WAUCONOA INC 4" PVC PIPE 602.00
  229487 09/10/2025 MIDPOINT INTERNATIONAL INC 9 CONTAINERS FOR COMPOST, ftECYCUNG AND LANDFILL 1,485.00
  229576 12/05/2025 MOTOROLA SOLUTiQNS-STARCOM NETWORK STARCOMAIRTIMEFD 2,321,00
  229577 12/05/2025 MOTOROLA SOLUTIONS-STARCOM NETWORK STARCOMAIRTIMEPD 7,510.00
  229362 12/03/2025 MUJAHIDHUSSAN! BD BOND REFUND-7S2S KEELER AVE 500.00
  229443 12/03/2025 MURRAY AND TRETTEL INC SNOW AND ICE WEATHER REPORTS '25-26 1,550.00
  229691 12/05/2025 NACA 2026 ANNUAL ASSN MEMBERSHIPS/ 7 ANIMAL CONTROL CSO'S -JAWORSKI 87.50
  229439 12/03/2025 NATURES PERSPECTIVE LANDSCAPING VILLAGE GREEN & VtUAGE HALL NATURAL LANDSCAPE MAINTENANCE NOV 2025 697.00
  229440 12/03/2025 NATURES PERSPECTIVE LANDSCAPING VILLAGE GREEN & VILLAGE HALL NATURAL LANDSCAPE MAINTENANCE NOV 2025 801.00
  229402 12/03/2025 NEUCOINC PROG DIGITAL TSTAT 3.56.02
  22S461 11/25/202S NICKWYATT REtMBURSEMENT FOR PUBLIC ARTS MEETiNG ON NOVEMBER 25, 2025 19.59
  229600 12/08/2025 NICKZUCKERMAN SAFETC BOOTS 109,26
  229555 12/OS/202S NICOR GAS 9050 GROSS POINT RD 2,024.91
  229557 12/05/2025 NICORGAS 8135 CENTRAL PARK AVE 157.33
  229558 12/05/2025 NICOR GAS 4051 MAIN ST 156.58
  229553 12/05/2025 NICOR GAS 9050 GROSS POINT RD REAR 192.84
  229551 12/05/2025 NICOR GAS 9024 GROSS POINT RD 376.63
  229547 12/05/2025 NICORGAS 5147 MAIN ST 95.26
  229548 12/OS/202S NICOR GAS 5127 OAKTON ST 1,762.79
  229549 12/05/2025 NICOR GAS 8157 CENTRAL PARK AVE 516,90
  229757 12/09/2025 NIPSTA iCS 300/400 TRAINING -OKON 810.00
  2297S8 12/09/2025 NIPSTA Al FOR PUBLIC SAFETY LEADERS -BARNES 199.00
  229759 12/03/2025 NIPSTA DRIVER TRAINING PAD RENTAL IN AUG 2025 1,000.00
  229760 10/27/202S 1MIPSTA DRIVER TRAINING PAD RENTAL IN OCT 2025 2,000.00
  229450 12/03/2025 NORMANDY CONSTRUCTiON CO INC. BD BOND REFUND-3950 EMERSON ST 500.00
  229276 11/26/2025 NORTHERN ILLINOIS PUBLIC HEALTH MEMBERSHIP DUES FY26 1,000.00
  229633 12/08/2025 OFFICE DEPOT INC OFFICE SUPPLIES 30.66
  229770 12/31/2025 OLD ORCHARD URBAN LP OOBD TAX REVENUE DISBURSEMENT REPORT DATE 12/2025 384,494.43
 Return to Agenda




 VILLAGE OF SKOKIE
 VOUCHER REPORT #15
 DECEMBER 15, 2025

invoice Refff FY Date Vendor Invoice Description Amount


  229465 12/04/2025 GUI OU! ENTERPRISES LLC PORTABLE RESTROOM MAINT @ CHANNEL PARK, LOT D 380.00
  229466 12/04/2025 GUI OUi ENTERPRISES LLC PORTABLE RESTROOM MAINT @ CHANNEL PARKJOB SITE 4588 380.00
  229467 12/04/2025 GUI GUI ENTERPRISES LLC PORTABLE RESTROOM MAINT @ CHANNEL PARKJOB SITE 4590 380.00
  229286 11/13/2025 PADDOCK PUBLiCATIONS INC JOB POSTING - FiRE INSPECTOR 800.00
  229782 12/10/2025 PICKLEDiLLYLLC FINAL TiF PAYMENT 62,500.00
  229438 12/03/2025 Pi2ZO& ASSOCIATES LTD RAINGARDEM MAINTENANCE ATTHE POLfCE STATION NOV 2025 609.38
  229626 12/08/2025 PIZZO& ASSOCIATES LTD MADISON DETENTION POND RESTORATION/5TEWARD5HIP 23,134.04
  229541 12/05/2025 PLATINUM PEST SOLUTIONS RAT PROGRAM CONTRACTUAL SERViCE - NOVEMBER2S 17,833.33
  2297S6 12/01/2025 PORTER LEE CORPORATION 2026 ANNUAL SOFTWARE SUPPORT BEAST EViDENCE 875.00
  229674 12/02/2025 PREACT CONSULTING SERVICES COMPREHENSIVE EVIDENCE INVENTORY-MOERSFELDER 14,850.00
  229272 11/26/2025 PRO-VISION SOLUTIONS LLC CAMERAS FOR PW149 AND PW146 3,571.40
  229766 11/24/2025 PULSE TECHNOLOGY OF !LUNOIS PRiNTER MAINTENANCE 173.00
  229701 12/01/202S QUENCH USA !NC MONTHLY WATER FILTER CONTRACT AT PD -DEC 2025 92.40
  229631 12/08/2025 RACHEL8LUT MiLBASEFORNIPHICERC 16.87
  229302 11/24/2025 RAYO'HERRONCOfNC UNIFORM PANTS-GRACIA 196.73
  229304 11/05/2025 RAYO'HERRONCOINC CAP 5-STAR NAVY -S2 7 67.99
  229305 11/13/2025 RAYO'HERRONCOiNC ADM!N SHIRTS FOR TORRES 120,98
  229335 11/17/2025 RAYO'HERRONCOINC ADMIN SHIRTS FOR TORRES 20.00
  229336 11/13/2025 SAYO'HERRONCOINC ADMfN SHIRT FOR POLINSKI 75,75
  229337 11/13/2025 RAYO'HERRONCOINC ADMiN SHIRT FOR PECHTER 83,75
  229339 10/30/2025 RAYO'HERRONCOiNC UNIFORM PANTS/JACKET-LA2ARESCU 351.59
  229348 10/30/2025 RAYO'HERRONCOINC UNIFORM SWEATER/JACKET -GEORGE 328,24
  229349 11/05/2025 ftAYO'HERRONCOiNC BLAUER SPD UNIFORM BB CAPS 342.44
  229522 11/28/202S RAYO'HERRONCOfNC UNITED SHIELD VEST CARRIER PKG -ARMAS 1,545.00
  229525 11/28/2025 RAYO'HERRONCOINC UNITED SHIELD VEST CARRIER PKG -SHERR 1,545.00
  229484 11/13/2025 RAYO'HERRONCOJNC UNIFORM SHIRTS -ZURAWSKI 147.2S
  229497 11/07/2025 RAYO'HERRONCOJNC UNITED SHIELD VEST CARRIER PKG -VALSAMIS 1,545.00
  229498 11/07/2025 RAYO'HERRONCOINC UNITED SHIELD VEST CARRIER PKG "NUNE2 1,735.00
  229504 11/25/2025 RAYO'HERRONCOINC UNITED SHIELD VEST CARRIER PKG -TONDRYK 1,545.00
  223508 11/28/2025 RAYO'HERRONCOiNC UNITED SHIELD VEST CARRIER PKG "ACOSTA 1,545.00
  229515 11/28/2025 RAYO'HERRONCOINC UNITED SHiELD VEST CARRiER PKG -BAUER 1,545.00
  229472 11/13/2025 RAYO'HERRONCOtNC UNIFORM SHIRTS-MARINO 231.IS
  229452 11/13/2025 RAY O'HERRON GOING UNIFORM ITEMS-FRANKLIN 526.94
  229716 11/28/2025 RMG ENT, PETWANTS CHICAGO NORTH K-9 PET FOOD-SHELTON 67.50
  229717 11/28/2025 RMG ENT. PETWANTS CHiCAGO NORTH DOG FOOD/SUPPLIE5 FOR JINN -NOV 2025 140.40
  229351 12/02/2025 RNOW iNC CUMM!NSQUiCKSERVE 900.00
  229379 12/03/202S RNOW iNC PW 175 A!R VALVE S31.01
  229431 12/03/202S RON TURLEY ASSOCIATES WC. ANNUAL FLEET MANAGEMENT SOFTWARE 22,763.52
  229588 12/05/2025 RUSH ENTERPRISES, INC. HOSES 89.11
  229645 12/08/2025 RUSH ENTERPRISES, INC. FUELINJECTOR 1,460.33
  229647 12/08/202S RUSH ENTERPRISES, INC. SEALS AND GASKETS 416.52
  229271 11/26/202S RUSS RiETVELO IDFFPR LICENSE FOR RUSS RIETVELD 127.81
  229669 10/30/2025 SEANGIBSON CELL PHONE STIPEND 195.00
  2293S9 12/03/2025 SHERWiN WILLIAMS CO PAINT FOR PD 65.19
  229617 12/05/2025 SKOKiE CHAMBER OF COMMERCE 2025 ANNUAL SKOKIE CHAMBER HOLIDAY EVENT ON DEC.11, 2025 450.00
  229769 11/30/2025 SKOKIE PUBUC LIBRARY OCT/NOV 2025 PPRT 68,298.54
  2295SS 12/05/2025 SOLID WASTE AGENCY N COOK CNTY SWANCC REFUSE TONNAGE FEES 40,933,54
  229257 11/25/2025 STANDARD EQUIPMENT COMPANY TAKE UP BEARING 200.46
 Return to Agenda




 VILLAGE OF SKOKIE
 VOUCHER REPORT #15
 DECEMBER 15,2025

Invoice Refft FY Date Vendor Invoice Description

  229470 12/04/202S STANLEY ACCESS TECH CONTROLLER & ENCODER KIT & SENSOR @ PD 2,386.80
  229706 10/30/2025 STEPHEN JA6MAN CELL PHONE STIPEND 195.00
  229721 11/26/202S STREICHERS INC NfPAS EQUIPMENT FOR ORCHARD 110.00
  229486 12/04/2025 SUBURBAN 8LDG OFFICIALS CONFERENCE 2026 ANNUAL MEMEBERSHIP & RENEWAL.A5 100.00
  2297SS 12/05/2025 T-M081LEU5AINC TDOA REQUEST-MENDEZ 50.00
  229719 11/29/2025 T-M081LEU5AINC TOOA REQUE5T-ZURAWSKI so.oo
  229720 11/29/2025 T-M081LEUSAINC TDOA REQUEST-IWANSKI 50.00
  229601 12/08/2025 THELEN MATERIALS LLC YARD LEAF REMOVAL 11,187.00
  229605 12/08/2025 THELEN MATERIALS LLC YARD WASTE LEAF REMOVAL 27,967.50
  229610 12/08/2025 THEIEN MATERIALS LLC LEAF YARD WASTE PICK UP 12,936.00
  229753 12/01/2025 THOMSON REUTERS - WEST CLEAR INVESTIGATIVE SUITE MONTHLY CHARGES -NOV tNVOECE 2025 786.20
  229S44 12/04/2025 TOMASZ KROZEL REIMBURSEMENT FOR UNIFORM 800TS 148,80
  229712 11/01/202S TOPS IN DOG TRAINING CORP K-9 MAINTENANCE TRAINING FOR NOV 2025 -JINN 400.00
  229689 12/03/2025 TRANSCHICAGO TRUCK GROUP GASKET 9.86
  229684 12/09/2025 TRANSCHICAGO TRUCK GROUP SPLASH SHIELD 136.38
  229685 12/09/2025 TRANSCHICAGO TRUCK GROUP SENSOR AND BASKET 534,74
  229655 12/08/2025 TRANSCHICAGO TRUCK GROUP PW #151 MUD FLAP 16.72
  229580 12/OS/2025 TRANSCHICAGO TRUCK GROUP SPLASH SHIELD 136.38
  229587 12/05/2025 TT TECHNOLOGIES STEEL DOWEL PIN 42.65
  229728 12/03/2025 ULINE RANGE SUPPUES-RUSSELL 413.33
  229463 12/04/2025 UPS AUTO WEEKLY CHARGE 49.44
  229447 12/03/2025 VALDES LLC OIL 699.00
  229546 12/05/2025 VALDES LLC DEF FLUID 510.45
  229638 12/08/202S VALOES LLC HYDRAULIC FLUID 2,035.10
  229725 12/09/2025 VESTIS UNIFORMS&WORKPLACE SUPPLIES AUTOMOTIVE UNIFORMS 69.46
  229482 12/04/2025 VE5TIS UNIFORMS&WORKPLACE SUPPLIES AUTOMOTIVE UNiFORMS 68.76
  229258 11/25/2025 VE5TIS UNIFORMS&WORKPLACE 5UPPUES UNIFORMS 68.76
  229453 12/03/2025 VOX POTENTIA CONSULTING LLC CONSULTiNG SERVICES TO iNTEGRATE NEW 2,100.00
  229414 12/03/2025 WAREHOUSE DIRECT ALL STATION CLEANING SUPPLIES 2,777.73
  229415 12/03/2025 WAREHOUSE DIRECT CLEANING SUPPLIES 127.92
  2294S7 12/04/2025 WEST SIDE TRACTOR SALES PW210JOYSTICK REPLACEMENT 4,013.30
  229436 12/03/2025 YELLOWSTONE LANDSCAPE INC NOV 2025 MAIN ST MEDIANS & GATEWAY MAINTENANCE 2,803.00
  229682 12/OS/2025 YELLOWSTONE LANDSCAPE iNC FALL 2025 GRANT TREE PLANTING 2,310.00
  229408 12/03/2025 ZOLL MEDICAL CORPORATION ZOLLAEDPRO(4) 714.44
  229410 12/03/2025 ZOLL MEDICAL CORPORATION X-SERiES ADVANCED WITH TRADE-IN AND ADDITIONAL ACCESSORIES 3,676.06
  229727 12/02/2025 ZOROT00151NC FIRE EXTtNGUISHER BRACKETS-MALTESE 204.85

 Totat: $ 1,782,594.26
 Return to Agenda



Memorandum
Mayor's Office

TO: Board pf Trustees

FROM:
 Mayoi

DATE: December 15, 2025

SUBJECT: Resignations


 * A Resignations

 Appearance Commission
 Mike Lynk

 Beautification &JmprpvementCQminission
 George Hubchak

 Board of Health
 Dr. Kyungran Shim




623790 Board of Trustees 12-15-2025
 Return to Agenda




Memorandum
Finance Department


To: John Lockerby, Village Manager


From: ___________________________________
 Julian Prendi, Director of Finance

Date: December 5, 2025

Subject: Agenda Item: December 15, 2025 Village Board Meeting
 Auditor Presentation on Financial Statements for the Year
 Ended April 30, 2025


Respectfully submitted for distribution is the Village’s Annual Comprehensive
Financial Report (“ACFR” or annual audit) for the fiscal year ending April 30,
2025, as audited by Lauterbach & Amen, LLP, a firm of Certified Public
Accountants.

The 2025 ACFR includes the audit opinion from the auditors, who attest that the
Village has properly reported its financial position in accordance with accounting
standards. In addition to the ACFR, attached is also the Auditor’s Management
Letter report, which discusses the results of the internal control review
undertaken as part of the annual audit. The auditors include in their
correspondence, as required by law, recommendations on internal controls and
policies and procedures. The Finance department works directly with auditors to
implement all appropriate recommendations in future years’ reports.

Ms. Jennifer Martinson, CPA, of Lauterbach & Amen will make a brief
presentation on the annual audit at the December 15, 2025 board meeting.

Please let me know if you have any questions or need additional information.

-Attachments-




582288v3
 Return to Agenda




VILLAGE OF SKOKIE, ILLINOIS
 MANAGEMENT LETTER




 FOR THE FISCAL YEAR ENDED
 APRIL 30, 2025



 5127 W Oakton St
 Skokie, IL 60077
 Phone: 847.933.8246
 www.skokie.org
 Return to Agenda




December 4, 2025


The Honorable Village Mayor
Members of the Board of Trustees
Village of Skokie, Illinois

In planning and performing our audit of the financial statements of the Village of Skokie, Illinois, (the Village) for
the year ended April 30, 2025, we considered its internal control structure in order to determine our auditing
procedures for the purpose of expressing our opinion on the financial statements and not to provide assurance on
the internal control structure.

We do not intend to imply that our audit failed to disclose commendable aspects of your system and structure. For
your consideration, we herein submit our comments and suggestions which are designed to assist in effecting
improvements in internal controls and procedures. Those less-significant matters, if any, which arose during the
course of the audit, were reviewed with management as the audit field work progressed.

The accompanying comments and recommendations are intended solely for the information and use of the Board,
Finance Director and senior management of the Village of Skokie, Illinois.

We will review the status of these comments during our next audit engagement. We have already discussed many
of these comments and suggestions with various Village personnel. We would be pleased to discuss our
comments and suggestions in further detail with you at your convenience, to perform any additional study of these
matters, or to review the procedures necessary to bring about desirable changes.

We commend the finance department for the well prepared audit package and we appreciate the courtesy and
assistance given to us by the entire Village staff.




 LAUTERBACH & AMEN, LLP
 Return to Agenda




 CURRENT RECOMMENDATIONS

1. IT SECURITY AWARENESS AND MONITORING OF EMERGING RISKS

 Comment

 Recently, we have noted the increasing importance of information technology (IT) security for local
 governments. While we did not identify a specific security breach during our auditing procedures, we
 have noted increased risks to local governments in the following areas of IT security:

 • Ransomware and Phishing Attacks – Increasingly targeted at local governments due to limited IT
 staffing and valuable public data.
 • Multi-Factor Authentication (MFA) – This is now considered a minimum standard of protection
 for access to email, financial systems and remote logins.
 • Vendor and Third-Party Risk – Cloud service providers, software vendors, and contractors may
 present risks if not adequately monitored.
 • Data Backup and Recovery – Secure, tested backups are critical to minimize downtime and
 financial loss in the event of an incident.
 • Staff Awareness and Training – Many breaches local governments occur due to human error;
 regular training and simulated testing can help reduce exposure.

 Recommendation

 We recommend that the Village formally adopt an Information Technology (IT) Security and Controls
 Policy to strengthen its cybersecurity posture and institutionalize best practices. This policy should:

 • Establish minimum security standards for access controls, including mandatory use of multi-
 factor authentication (MFA) for email, financial systems, and remote access.
 • Define procedures for regular data backup, testing of recovery plans, and secure storage of
 backup files.
 • Require periodic staff training on cybersecurity awareness, including phishing and social
 engineering threats.
 • Include guidelines for evaluating and monitoring third-party vendors and cloud service providers
 for compliance with security standards.
 • Outline incident response protocols to ensure timely and effective action in the event of a breach
 or system compromise.

 By implementing a formal policy, the Village can better manage IT risks, protect sensitive data, and
 ensure continuity of operations in an increasingly complex digital environment.

 Management Response

 Management acknowledges this comment and will continue to monitor and strengthen IT security efforts.
 Return to Agenda




 CURRENT RECOMMENDATIONS - Continued

2. LACK OF CONTROLS SURROUNDING INVENTORY TRACKING

 Comment

 During our current year-end audit procedures, we noted that the Performing Arts Center does not have
 proper controls or procedures in place for tracking inventory.

 Recommendation

 We recommend implementing a comprehensive inventory tracking system.

 Management Response

 Management acknowledges this comment and will work to correct it in the coming year.
 Return to Agenda




 PRIOR RECOMMENDATIONS

1. EXCESS OF ACTUAL EXPENDITURES/EXPENSES, EXCLUSIVE OF DEPRECIATION,
 OVER BUDGET

 Comment

 Previously and during our current year-end audit procedures, we noted that the following funds had an
 excess of actual expenditures/expenses, exclusive of depreciation, over budget for the fiscal years:

 Fund 04/30/24 04/30/25

 General $ 8,826,479 11,364,242
 Science and Technology TIF 3,474,049 1,737,175
 Motor Fuel Tax 37,065 72,994
 Economic Development — 211,358
 Community Development Block Grant 74,125 —
 Wireless Alarm — 36,391
 Centre East Development 380,855 160,666
 Oakton and Niles TIF 168,748 —
 Performing Arts Center 3,342,955 1,270,862
 Police Pension 319,186 —
 Firefighters' Pension 149,056 —

 Recommendation

 We recommended the Village investigate the causes of the funds over budget and adopt appropriate future
 funding measures.

 Status

 This comment has not been implemented and will be repeated in the future.

 Management Response

 Management acknowledges the discrepancy between budget and actuals for the funds in the report, but
 clarifies that such discrepancy particularly in the General Fund is largely driven by the reclassification of
 pension-related transfers originally budgeted in the Fire, Police, and IMRF funds, but required to be
 reported as expenditures in the General Fund. It should be noted that both expenditures and revenues are
 similarly affected, as addressed in the Management Discussion and Analysis. The discrepancy in the
 Science and Technology TIF has been remedied in the FY26 budget. Discrepancies in the remaining
 funds are due in large part to unforeseen circumstances, however, management will address in future
 years by re-evaluating estimating methodology.
 Return to Agenda




 PRIOR RECOMMENDATIONS - Continued

2. FUNDS WITH DEFICIT FUND BALANCE

 Comment

 Previously and during our current year-end audit procedures, we noted several funds with deficit fund
 balance. See the following fund balances:


 Fund 04/30/24 04/30/25

 Local Fuel Tax $ 35,083 —
 Visitor's Bureau 38,135 79,710
 Special Service Area NR 10 13,061 9,795

 Recommendation

 We recommended the Village investigate the causes of the various deficits and adopt appropriate future
 funding measures.

 Status

 This comment has not been implemented and will be repeated in the future.

 Management Response

 Management acknowledges the deficit balance finding. As stated in prior years reports, SSA #10 will
 maintain a negative balance until sufficient property taxes have been collected to repay contributions to
 capital at time of inception, as was its intended design and purpose. The Visitor’s Bureau fund deficit is
 due to an allocation difference rectified in the FY26 budget and report.
 Return to Agenda




 UPCOMING STANDARDS

1. GASB STATEMENT NO. 102 CERTAIN RISK DISCLOSURES

 In December 2023, the Governmental Accounting Standards Board (GASB) issued Statement No. 102,
 Certain Risk Disclosures, which establishes the requirements for disclosing, in the notes to the financial
 statements, the risks related to a government’s vulnerabilities due to certain concentrations or constraints
 that are essential to their analyses for making decisions or assessing accountability. Governments may be
 vulnerable to risks from certain concentrations or constraints that limit their ability to acquire resources or
 control spending. Concentration risk is a lack of diversity related to an aspect of a significant inflow of
 resources (revenues) or outflow of resources (expenses). Constraint risk is a limitation that is imposed by
 an external party or by formal action of a government’s highest level of decision-making authority. GASB
 Statement No. 102, Certain Risk Disclosures is applicable to the Village’s financial statements for the
 year ended April 30, 2026.

2. GASB STATEMENT NO. 103 FINANCIAL REPORTING MODEL IMPROVEMENTS

 In April 2024, the Governmental Accounting Standards Board (GASB) issued Statement No. 103,
 Financial Reporting Model Improvements, which establishes improvements to key components of the
 financial reporting model to enhance effectiveness in providing information that is essential for decision
 making and assessing a government’s accountability. The Statement addresses application issues related
 to management’s discussion and analysis, unusual or infrequent items, presentation of the proprietary
 fund statements of revenues, expenses, and changes in fund net position, major component unit
 information, and budgetary comparison information. GASB Statement No. 103, Financial Reporting
 Model Improvements is applicable to the Village’s financial statements for the year ended April 30, 2027.
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December 4, 2025

The Honorable Village Mayor
Members of the Board of Trustees
Village of Skokie, Illinois

We have audited the financial statements of the governmental activities, the business-type activities, each major
fund, and the aggregate remaining fund information of the Village of Skokie (the Village), Illinois for the year
ended April 30, 2025. Professional standards require that we provide you with information about our
responsibilities under generally accepted auditing standards (and, if applicable, Government Auditing Standards
and the Uniform Guidance), as well as certain information related to the planned scope and timing of our audit.
We have communicated such information to you in our engagement letter. Professional standards also require that
we communicate to you the following information related to our audit.

Significant Audit Findings

Qualitative Aspects of Accounting Practices

Management is responsible for the selection and use of appropriate accounting policies. The significant
accounting policies used by the Village are described in the Note 1 to the financial statements. No new accounting
policies were adopted, and the application of existing policies was not changed during the year ended April 30,
2025, except for the implementation of GASB Statement No. 100, Accounting Changes and Error Corrections
and GASB Statement No. 101, Compensated Absences. We noted no transactions entered into by the Village
during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have
been recognized in the financial statements in the proper period.

Accounting estimates are an integral part of the financial statements prepared by management and are based on
management’s knowledge and experience about past and current events and assumptions about future events.
Certain accounting estimates are particularly sensitive because of their significance to the financial statements and
because of the possibility that future events affecting them may differ significantly from those expected. The most
sensitive estimates affecting the governmental and business-type activities’ financial statements are noted below.

Management’s estimates of the:
 • Depreciation/amortization expense on capital assets is based on estimated useful lives of the underlying
 capital assets
 • Compensated absences are based on management assumptions and estimates related to benefit time usage
 • Net pension related accounts are based on estimated assumptions used by the actuary
 • Total OPEB related accounts are based on estimated assumptions used by the actuary

The financial statement disclosures are neutral, consistent, and clear.

Difficulties Encountered in Performing the Audit

We encountered no significant difficulties in dealing with management in performing and completing our audit.
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Village of Skokie, Illinois
December 4, 2025
Page 2

Significant Audit Findings - Continued

Corrected and Uncorrected Misstatements

Professional standards require us to accumulate all known and likely misstatements identified during the audit,
other than those that are clearly trivial, and communicate them to the appropriate level of management. Any
material misstatements detected as a result of audit procedures were corrected by management.

Disagreements with Management

For purposes of this letter, a disagreement with management is a financial accounting, reporting, or auditing
matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the
auditor’s report. We are pleased to report that no such disagreements arose during the course of our audit.

Management Representations

We have requested certain representations from management that are included in the management representation
letter dated December 4, 2025.

Management Consultations with Other Independent Accountants

In some cases, management may decide to consult with other accountants about auditing and accounting matters,
similar to obtaining a “second opinion” on certain situations. If a consultation involves application of an
accounting principle to the Village’s financial statements or a determination of the type of auditor’s opinion that
may be expressed on those statements, our professional standards require the consulting accountant to check with
us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations
with other accountants.

Other Audit Findings or Issues

We generally discuss a variety of matters, including the application of accounting principles and auditing
standards, with management each year prior to retention as the Village’s auditors. However, these discussions
occurred in the normal course of our professional relationship and our responses were not a condition to our
retention.

Other Matters

We applied certain limited procedures to the required supplementary information (RSI), as listed in the table of
contents, that supplements the basic financial statements. Our procedures consisted of inquiries of management
regarding the methods of preparing the information and comparing the information for consistency with
management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during
our audit of the basic financial statements. We did not audit the RSI and do not express an opinion or provide any
assurance on the RSI.
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Village of Skokie, Illinois
December 4, 2025
Page 3

Other Matters - Continued

We were engaged to report on the other supplementary information and supplemental schedules, as listed in the
table of contents, which accompany the financial statements but are not RSI. With respect to this supplementary
information, we made certain inquiries of management and evaluated the form, content, and methods of preparing
the information to determine that the information complies with the accounting principles generally accepted in
the United States of America, the method of preparing it has not changed from the prior period, and the
information is appropriate and complete in relation to our audit of the financial statements. We compared and
reconciled the supplementary information to the underlying accounting records used to prepare the financial
statements or to the financial statements themselves.

We were not engaged to report on the introductory section and statistical section, which accompany the financial
statements but are not RSI. Such information has not been subjected to the auditing procedures applied in the
audit of the basic financial statements, and accordingly, and we do not express an opinion or provide any
assurance on it.

Restrictions on Use

This information is intended solely for the use of the Board of Trustees and management of the Village and is not
intended to be, and should not be, used by anyone other than these specified parties.

We wish to express our gratitude to the Board of Trustees and staff (in particular the Finance Department) of the
Village of Skokie, Illinois for their valuable cooperation throughout the audit engagement.




 LAUTERBACH & AMEN, LLP
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December 4, 2025

The Honorable Village Mayor
Members of the Board of Trustees
Village of Skokie, Illinois

In planning and performing our audit of the financial statements of the governmental activities, the business-type
activities, each major fund, and the aggregate remaining fund information of the Village of Skokie (the Village),
Illinois, as of and for the year ended April 30, 2025, in accordance with auditing standards generally accepted in the
United States of America, we considered the Village’s system of internal control over financial reporting (internal
control) as a basis for designing our auditing procedures that are appropriate in the circumstances for the purpose of
expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the
effectiveness of the Village’s internal control. Accordingly, we do not express an opinion on the effectiveness of the
Village’s internal control.

Our consideration of internal control was for the limited purpose described in the preceding paragraph and was not
designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies
and therefore material weaknesses or significant deficiencies may exist that were not identified. However, as
discussed below, we identified certain deficiencies in internal control that we consider to be material weaknesses.

A deficiency in internal control exists when the design or operation of a control does not allow management or
employees, in the normal course of performing their assigned functions, to prevent, or detect and correct
misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies in internal
control, such that there is a reasonable possibility that a material misstatement of the Village’s financial statements
will not be prevented, or detected and corrected, on a timely basis. We consider the following deficiency in the
Village’s internal control to be a material weakness: The Village audit resulted in a material restatement to fund
balance/net position that was detected by auditing procedures.

A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a
material weakness, yet important enough to merit attention by those charged with governance. We did not identify
any deficiencies in internal control that we consider to be significant deficiencies.

This communication is intended solely for the information and use of management, Village of Skokie’s Board of
Trustees, and others within the Village, and is not intended to be and should not be used by anyone other than these
specified parties.




 LAUTERBACH & AMEN, LLP
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  VILLAGE OF SKOKIE, ILLINOIS
ANNUAL COMPREHENSIVE FINANCIAL REPORT




 FOR THE FISCAL YEAR ENDED
 APRIL 30, 2025



 5127 W Oakton St
 Skokie, IL 60077
 Phone: 847.933.8246
 www.skokie.org
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 VILLAGE OF SKOKIE, ILLINOIS

ANNUAL COMPREHENSIVE FINANCIAL REPORT

 FOR THE FISCAL YEAR ENDED
 APRIL 30, 2025




 Prepared by:
 Finance Department

 Julian Prendi, Finance and Management Information Systems Director
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VILLAGE OF SKOKIE, ILLINOIS

TABLE OF CONTENTS



 PAGE

 INTRODUCTORY SECTION

Principal Officials 1
Organizational Structure 2
Letter of Transmittal 3
GFOA Certificate of Achievement for Excellence in Financial Reporting 8

 FINANCIAL SECTION

INDEPENDENT AUDITOR'S REPORT 11

MANAGEMENT’S DISCUSSION AND ANALYSIS 15

BASIC FINANCIAL STATEMENTS
Government-Wide Financial Statements
 Statement of Net Position 30
 Statement of Activities 32
Fund Financial Statements
 Balance Sheet - Governmental Funds 34
 Reconciliation of Total Governmental Fund Balance to the
  Statement of Net Position - Governmental Activities 36
 Statement of Revenues, Expenditures and Changes in
  Fund Balances - Governmental Funds 38
 Reconciliation of the Statement of Revenues, Expenditures and Changes in
  Fund Balances to the Statement of Activities - Governmental Activities 40
 Statement of Net Position - Proprietary Funds 42
 Statement of Revenues, Expenses, and Changes in Net Position - Proprietary Funds 44
 Statement of Cash Flows - Proprietary Funds 46
 Statement of Fiduciary Net Position 48
 Statement of Changes in Fiduciary Net Position 49
Notes to the Financial Statements 50

REQUIRED SUPPLEMENTARY INFORMATION

Schedule of Employer Contributions
 Illinois Municipal Retirement Fund - Regular Plan - Last Ten Fiscal Years 101
 Illinois Municipal Retirement Fund - SLEP Plan - Last Ten Fiscal Years 102
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VILLAGE OF SKOKIE, ILLINOIS

TABLE OF CONTENTS



 PAGE

 FINANCIAL SECTION - Continued

REQUIRED SUPPLEMENTARY INFORMATION - Continued

Schedule of Employer Contributions - Continued
 Police Pension Fund - Last Ten Fiscal Years 103
 Firefighters’ Pension Fund - Last Ten Fiscal Years 104
Schedule of Changes in the Employer’s Net Pension Liability/(Asset)
 Illinois Municipal Retirement Fund - Regular Plan - Last Ten Fiscal Years 106
 Illinois Municipal Retirement Fund - SLEP Plan - Last Ten Fiscal Years 108
Schedule of Changes in the Employer’s Net Pension Liability/(Asset) - Continued
 Police Pension Fund - Last Ten Fiscal Years 110
 Firefighters’ Pension Fund - Last Ten Fiscal Years 112
Schedule of Investment Returns
 Police Pension Fund - Last Ten Fiscal Years 114
 Firefighters’ Pension Fund - Last Ten Fiscal Years 115
Schedule of Changes in the Employer’s Total OPEB Liability
 Retiree Benefit Plan 116
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual
 General Fund 118
 Science and Technology TIF - Special Revenue Fund 119
 Economic Development - Special Revenue Fund 120

OTHER SUPPLEMENTARY INFORMATION
Combining and Individual Fund Statements and Schedules
 Schedule of Revenues - Budget and Actual - General Fund 126
 Schedule of Expenditures - Budget and Actual - General Fund 128
 Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual
  Debt Service Fund 131
  Building and Equipment - Capital Projects Fund 132
 Combining Balance Sheet - Nonmajor Governmental - Special Revenue Funds 133
 Combining Statement of Revenues, Expenditures and Changes in Fund Balances
  Nonmajor Governmental - Special Revenue Funds 135
 Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual
  West Dempster TIF - Special Revenue Fund 137
  Motor Fuel Tax - Special Revenue Fund 138
  Local Fuel Tax - Special Revenue Fund 139
  Visitors Bureau - Special Revenue Fund 140
  Community Development Block Grant - Special Revenue Fund 141
  IMRF - Special Revenue Fund 142
  Wireless Alarm - Special Revenue Fund 143
  Centre East Development - Special Revenue Fund 144
  Special Service Area NR 10 - Special Revenue Fund 145
  Oakton and Niles TIF - Special Revenue Fund 146
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VILLAGE OF SKOKIE, ILLINOIS

TABLE OF CONTENTS



 PAGE
 FINANCIAL SECTION - Continued
OTHER SUPPLEMENTARY INFORMATION - Continued
 Schedule of Revenues, Expenses, and Changes in Net Position - Budget and Actual
  Water and Sewer - Enterprise Fund 147
 Schedule of Operating Expenses - Budget and Actual - Water and Sewer - Enterprise Fund 148
 Schedule of Revenues, Expenses, and Changes in Net Position - Budget and Actual
  Performing Arts Center - Enterprise Fund 149
  Casualty Self Insurance - Internal Service Fund 150
 Combining Statement of Fiduciary Net Position - Pension Trust Funds 151
 Combining Statement of Changes in Fiduciary Net Position - Pension Trust Funds 152
 Schedule of Changes in the Fiduciary Net Position - Budget and Actual
  Police Pension - Pension Trust Fund 153
  Firefighters' Pension - Pension Trust Fund 154
SUPPLEMENTAL SCHEDULES
Long-Term Debt Requirements
 General Obligation Bonds of 2013A 156
 General Obligation Refunding Taxable Bonds of 2016A 157
 General Obligation Taxable Bonds of 2018A 158
 General Obligation Bonds of 2019 159
 General Obligation Bonds of 2022A 160
 General Obligation Bonds of 2022B 161
 STATISTICAL SECTION (Unaudited)
Net Position by Component - Last Ten Fiscal Years 164
Changes in Net Position - Last Ten Fiscal Years 166
Program Revenue by Function/Program - Last Ten Fiscal Years 168
Fund Balances of Governmental Funds - Last Ten Fiscal Years 170
Changes in Fund Balances of Governmental Funds - Last Ten Fiscal Years 172
General Governmental Tax Revenues by Source - Last Ten Fiscal Years 174
Assessed Value and Actual Value of Taxable Property - Last Ten Fiscal Years 176
Direct and Overlapping Property Tax Rates - Last Ten Fiscal Years 178
Principal Property Tax Payers - Current Fiscal Year and Nine Fiscal Years Ago 180
Property Tax Levies and Collections - Last Ten Fiscal Years 181
Sales Tax by Category (in Thousands) - Last Ten Calendar Years 182
Direct and Overlapping Sales Tax Rates - Last Ten Fiscal Years 184
Ratios of Outstanding Debt by Type - Last Ten Fiscal Years 185
Ratios of General Bonded Debt Outstanding - Last Ten Fiscal Years 186
Schedule of Direct and Overlapping Governmental Activities Debt 187
Legal Debt Margin 188
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VILLAGE OF SKOKIE, ILLINOIS

TABLE OF CONTENTS



 PAGE

 STATISTICAL SECTION (Unaudited) - Continued

Demographic and Economic Statistics - Last Ten Fiscal Years 189
Principal Employers - Current Fiscal Year and Nine Fiscal Years Ago 190
Full-Time Equivalent Village Government Employees by Function - Last Ten Fiscal Years 191
Operating Indicators by Function/Program - Last Ten Fiscal Years 192
Capital Asset Statistics by Function/Program - Last Ten Fiscal Years 194

INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL
 REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN
 AUDIT OF FINANCIAL STATEMENT PERFORMED IN ACCORDANCE WITH
 GOVERNMENTAL AUDITING STANDARDS 197
  Schedule of Findings and Responses 199
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 INTRODUCTORY SECTION

This section includes:

 Principal Officials

 Organizational Structure

 Letter of Transmittal

 Certificate of Achievement for Excellence in Financial Reporting
 Return to Agenda

VILLAGE OF SKOKIE, ILLINOIS

Principal Officials
April 30, 2025



 LEGISLATIVE

 Ann Tennes, Mayor

James Iverson, Trustee Keith Robinson, Trustee

Kimani Levy, Trustee Gail Schechter, Trustee

Lissa Levy, Trustee Allison Pure-Slovin, Trustee

 Minal Desai, Clerk

 ADMINISTRATIVE

 John T. Lockerby, Village Manager
 Nicholas Wyatt, Assistant Village Manager
 Barbara Mangler, Corporation Counsel
 Julian Prendi, Finance Director
 Debra Stinson, Personnel Director
 Nicholas Eschner, Fire Chief
 Jesse Barnes, Police Chief
 Max L. Slankard Jr., Public Works Director
 Patrick Deignan, Marketing and Communications Director
 Michael Charley, Health and Human Services Director
 Johanna Nyden, Community Development Director




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December 4, 2025

The Honorable Mayor Ann E. Tennes
Members of the Skokie Village Board
Citizens of the Village of Skokie

The Annual Comprehensive Financial Report (ACFR) of the Village of Skokie, Illinois, for the fiscal year ended
April 30, 2025, is hereby submitted as mandated by both local ordinances and state statutes. These ordinances and
statutes require that the Village issue annually a report on its financial position and activity presented in
conformity with generally accepted accounting principles (GAAP) and audited in accordance with generally
accepted auditing standards (GAAS) by an independent firm of certified public accountants.

This report consists of management’s representations concerning the finances of the Village. Consequently,
management assumes full responsibility for the completeness and reliability of all of the information presented in
this report. To provide a reasonable basis for making these representations, management of the Village has
established a comprehensive internal control framework that is designed both to protect the government’s assets
from loss, theft, or misuse, and to compile sufficient reliable information for the preparation of the Village of
Skokie’s financial statements in accordance with GAAP. Because the cost of internal controls should not
outweigh their benefits, the Village’s comprehensive framework of internal controls has been designed to provide
reasonable assurance, rather than absolute assurance, that the financial statements will be free from material
misstatement. As management, we assert that to the best of our knowledge and belief, this financial report is
complete and reliable in all material aspects.

The Village’s financial statements have been audited by Lauterbach & Amen, LLP., a firm of licensed certified
public accountants. The goal of the independent audit is to provide reasonable assurance that the financial
statements of the Village of Skokie for the year ended April 30, 2025 are free of material misstatement. The
independent auditors concluded that there was a reasonable basis for rendering an unmodified opinion that the
Village’s financial statements are fairly presented in conformity with GAAP. The independent auditors’ report is
presented as the first component of the financial section of this report.

GAAP requires that management provide a narrative introduction, overview, and analysis to accompany the basic
financial statements in the form of Management’s Discussion and Analysis (MD&A). Complementing the MD&A
is this letter of transmittal and both letters should be read in conjunction with each other. The Village’s MD&A
can be found immediately following the report of the independent auditors.

Profile of the Village of Skokie

The Village of Skokie was incorporated in 1888 under the name of the Village of Niles Center. The name was
changed to the Village of Skokie in 1940. The Village operates under the Council/Manager form of government.
It is a home rule community, as defined by the Illinois Constitution. Skokie is located approximately 16 miles
northwest of the City of Chicago in Cook County and has a land area of approximately 10.47 square miles, with
approximately 185 miles of streets inclusive of both arterial and non-arterial roads. As of the 2020 Census, the
Village’s population was 67,824.

Policy-making and legislative authority are vested in the Village Board, which consists of the Mayor and six
trustees. This governing body is responsible, among other things, for passing ordinances, adopting the budget,
appointing committees, and hiring the Village Manager and Corporation Counsel. The Village Manager is
responsible for carrying out the policies and ordinances of the Village Board, for overseeing the day-to-day
operations of the Village, and for appointing heads of the Village’s departments. The Board is elected on a
nonpartisan basis, with one Trustee elected from each of four districts, and two Trustees, the Village Clerk, and
Mayor, elected at large. The Mayor and Trustees are elected to four-year staggered terms every two years.

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The Village provides a full range of services through various departments, including two accredited public safety
departments (Fire and Police) and an accredited Public Works Department. Skokie was the first community in the
United States to have nationally accredited Fire, Police and Public Works Departments. In addition to the
accredited departments, the Village also has a state-certified Health Department. Overall, Village services include
public safety (fire and police), streets, sanitation, health services, culture, public improvements, planning and
zoning, and general administrative services.

The annual budget serves as the foundation for the Village’s planning and control. All departments of the Village
are required to submit requests for appropriation to the Village Manager during January of each year. The
Manager uses these requests as the starting point for developing a proposed budget. This proposed budget is
presented to the Council for review during three public hearings in late April. Using the final budget amounts, the
Council adopts an appropriation ordinance in compliance with State statutes.

While considered a desirable residential community with 62% of its taxable valuation categorized as residential,
the Village also has a strong commercial and industrial base. Commercial property accounts for 29% of the
Village’s equalized assessed valuation and industrial property the balance of 9%. Skokie's commercial and
industrial base is widespread among over 4,200 businesses.

Major Initiatives

Economic Development

As a mature inner-ring community, it is imperative to attract new business and replace outdated infrastructure.
The use of economic development tools such as Tax Increment Financing (TIF), property tax incentives and
national and state grant funds have allowed Skokie to reinvent a significant portion of its business sector.

The Village’s Downtown is currently the subject of two TIF districts. The oldest district, the Science and
Technology TIF was formed in 2005. This 23-acre site includes portions of the Village’s Downtown and is home
to the Illinois Science and Technology Park (IS+TP). The IS+TP was redeveloped in partnership with Forest City
Enterprises. The original property was a pharmaceutical research campus, much of which has since been
demolished, with four buildings, comprising about 660,000 square feet, retained and improved to state-of-the-art
biosciences lab and office space. The redeveloped site has become a premier bioscience and nanotechnology
campus with nearly 1,700 employees. The Illinois Science + Technology Park continues to expand as primary
tenants include Endeavor Health, New Zealand-based LanzaTech Inc., Vetter Development Services, Inc., and the
Materials Discovery Research Institute by Underwriters Laboratories (UL). The park is almost fully leased. The
original redevelopment project cost an estimated $180 million, towards which the Village provided $10 million in
financial support in the form of TIF bonds. More recently, the Highpoint at 8000 North development opened its
doors to new residents in 2022, offering urban upscale amenities in a suburban environment. The $65 million
mixed use rental development at the corner of Oakton and Lincoln was made possible in partnership between the
Village and private developers. The Village’s contribution to the project is the public-private garage at Oakton
and Floral, constructed at a cost of just over $8 million, completed in FY21.

The second downtown TIF encompasses several parcels of land north-east of the Oakton/Niles intersection
(Oakton Street/Niles Ave -OSNA TIF). The District’s redevelopment plan includes the addition of a downtown
hotel, new mixed-use developments, additional parking facilities (i.e. public-parking garage), and the
redevelopment of two parcels currently within the Illinois Science and Technology Park.

The Village’s third and final TIF was added in November 2010 and is called the West Dempster Street TIF. It is
comprised of 58.9 acres generally encompassing the West Dempster Street commercial corridor between Gross
Point Road on the west and Kilpatrick Avenue on the east. The TIF was established in response to the many
vacant, deteriorated, and obsolete commercial strip centers that line West Dempster Street, particularly near the
Skokie Swift transportation center. Major redevelopments include among others a new O’Reilly’s Auto Parts, and
a new flexible format Target store. Village staff continues efforts to draw new development to the area.




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The Village is also home to one business district encompassing the entirety of the Westfield Old Orchard mall.
The District was approved in March of 2022 after months of review of the proposed plans submitted by the mall
ownership. Since the inception of the business district, mall ownership has invested nearly $69 million in
improving tenant spaces and common areas. Over $100 million in total investments are projected over the life of
the business district, with the goal of significantly renovating and refreshing the mall, including common areas as
well as store-specific spaces. These efforts are funded in part through a portion of the sales taxes collected from
retail activity at the mall.

For the Next Year and Beyond

The Village Board has embarked on a strategic planning process to help guide the next five years and beyond.
The completed plan will outline the community's vision, goals and priorities and is intended to guide decision-
making and resource allocation. The plan helps align Village services, infrastructure and policies with community
needs and future growth. The project began in August 2025 and involves several internal and external
stakeholders. Work is anticipated to be complete in early 2026, with a final report presented to the Board in
January.

Exciting developments are expected to continue through the Village. “The Henry at Harms Woods”, a 245 multi-
family unit and 49 townhomes development in the northwest section of the Village, is anticipated to complete by
Spring 2026, including at least a portion of planned 13,000 square feet of commercial space (at 5400 Old
Orchard). A redevelopment project previously approved to convert two existing seven-story, partially occupied
office buildings (at 5202 and 5250 Old Orchard Road) into a 245-unit mixed-use residential development, is
expected to break ground in the coming year. Main Street remains a development priority; a new Main Street
Commercial Corridor plan was adopted recently; new projects are in the works including the addition of 68 new
townhomes on what was previously tax-exempt property. Along Skokie Boulevard, a new transit-oriented re-
development north of Oakton Street, labeled the ‘Swift District’ encompasses three approved projects awaiting
construction, comprised in total of 144 new rental units.

Development activity continues at the Old Orchard Business District. The next development phase involves
transforming the shopping center into a sustainably designed lifestyle destination where people can live, shop,
work, and play. The vision for the future of the mall includes modern residences, gourmet markets, green spaces
and outdoor lounges to create and maintain a vibrant, multifaceted destination. A tastefully designed outdoor
environment will be a hub for community gatherings, from outdoor concerts and farmers markets to festivals,
creating a go-to destination for residents and visitors alike. Phase 1 of this development begins in 2026. Phase 2
envisions an additional 600 apartment homes, street-level retail and restaurant space, a new public common area
and event space, a 200-key hotel or additional residential units, a parking garage and more.

Factors Affecting Financial Condition

The information presented in the financial statements is perhaps best understood when it is considered from the
broader perspective of the specific environment within which the Village operates.

Local economy: The Village of Skokie is diverse with major retail centers and various commercial and industrial
areas, each of which is discussed below.

Skokie has several large shopping centers. The largest, Westfield Old Orchard Shopping Center, is a premier
outdoor regional shopping center, home to large anchor retailers such as Nordstrom, Bloomie’s, and Macy’s, plus
over 140 other retailers and restaurants. A second shopping center, Village Crossing, includes major stores Best
Buy, Office Max, PetSmart, Rally House Chicago, and Michaels as well as a recently redeveloped AMC
Showplace with 18 movie screens. The Shops at Old Orchard Place is located on the north edge of the Village and
includes anchors tenants DSW Shoe Warehouse, Nordstrom Rack, Ulta 3, and HomeGoods. The newest shopping
center, Touhy Marketplace, is located on the eastern edge of the Village and includes Walmart Supercenter as
anchor tenant along with several dining and service businesses.




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Skokie has four major hotels (Hampton Inn & Suites, DoubleTree, Holiday Inn, and Extended Stay America)
which combine to provide approximately 1,100 rooms for visitors to the Village. An added attraction is a
performing arts center (North Shore Center for the Performing Arts in Skokie) which offers a wide variety of
entertainment from plays to orchestra events. These facilities provide excellent accommodations, as well as
entertainment opportunities.

To enhance Skokie’s retail, hotel, and performing arts businesses, the Village was instrumental in establishing the
North Shore Convention & Visitors Bureau in cooperation with the Bureau’s two other founding municipalities,
the City of Evanston and the Village of Wilmette. The Bureau was formed to promote its member communities to
leisure and business travelers from around the country.

Further adding to the quality of life afforded Village residents is NorthShore Skokie Hospital, which is a premier
268-bed hospital, recently updated into a state-of-the art orthopedic and spinal surgery center. Skokie Hospital is
near completion of a multi-year renovation and expansion that will ensure the hospital continues to provide
Skokie and surrounding communities with exceptional medical care for years to come.

Finally, the Village has several large industrial areas encompassing approximately 250 businesses employing
about 8,000 individuals. These areas provide significant property tax revenue to local school districts as well as
other taxing bodies. Skokie is also the home to several major corporations including Federal Mogul, and Tech
Lighting.

The Village’s robust and diverse local economy was a key factor in how the organization weathered the worst of
the COVID-19 pandemic. A combination of factors, among which the federal aid enabled by the American
Recovery Plan Act (ARPA), and the legislative changes on retail occupation taxes from 2021, have been critical
to restoring financial viability. As a community heavily reliant on retail economic activity (over 60% of operating
revenues), management will continue to weigh the needs of the community and the level of services provided
against revenue trends and the overall economy.

Debt administration. As of April 30, 2025, the Village had a number of outstanding debt issues. In total, the
Village’s outstanding GO bonds amount to $187,250,000,excluding any unamortized premium or discount. The
most recent GO issue took place in FY22 after the Village funded a large portion of its unfunded pension
liabilities through GO debt, thereby achieving over $36 million in present value savings. The year-end debt figure
includes $14,185,000 in outstanding debt issued on behalf of the Skokie Public Library, payable from the
Library’s portion of property taxes. The Village continues to receive very high credit ratings from both Fitch and
Moody’s rating agencies, an indication of financial stability and overall credit worthiness. The amount of debt
($2,901 per capita) is considered modest and within acceptable standards for a community of the size and
population of Skokie.

Long-term financial planning. The Village prepares financial forecasts to guide management and elected
officials in the planning of future funding of operations, long term liabilities, and capital needs of the organization
and the community. Revenue and expenses are projected in a multi-year context. In addition, staff prepares a
Capital Improvement Program (CIP) document on an annual basis as part of the budget process. The CIP details
all capital spending that is planned for a five-year period. Thus, anticipated capital expenditures are detailed and
financing mechanisms are identified long before they are needed.

Skokie’s philosophy is to provide funding from existing revenue sources where possible. However, large projects
occasionally require the issuance of debt. Also included in the Village’s CIP are projects that affect Skokie but
that will be paid for, in whole or in part, by funding from federal, state, county or other sources.

Risk management. For the year ended April 30, 2025 the Village maintained a self-insurance policy for property,
casualty and liability claims up to a specific maximum of $2,000,000. The Village maintains reserve funds to
cover the full number of known claims at year end. Coverage for potential losses in excess of $2,000,000 through
FY25 was provided by a commercial policy.




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Pension and other post-employment benefits. The Village maintains two pension trust funds mandated by
Illinois state statutes, one for firefighters and one for police officers (other employees are covered by the Illinois
Municipal Retirement Fund). The net position of the two funds combined increased by $20 million to
$364,221,449 during the year ended April 30, 2025, due to better than expected market performance. Skokie
continues to fund future benefit obligations based on valid actuarial assumptions and methods. For the year ended
April 30, 2025 the Village maintained a conservative earning assumption of 6.75% when determining pension
funding.

The Village’s independent actuary firm, Lauterbach & Amen, has determined that, at April 30, 2025, the Skokie
Police Pension Fund had an actuarial accrued liability in excess of assets of $33,807,932, and the Skokie Fire
Pension Fund had an actuarial accrued liability in excess of assets of $30,747,600. The Police and Fire Pension
Funds were 83.69% and 83.21% funded, respectively.

The Village is required to report pension assets on a fair value basis, and the aforementioned funding percentages
include the unrealized gains or losses resulting from marking to market.

Additional information on the Village’s pension arrangements can be found in Note 4 of the financial statements.

Financial Policies

The Village maintains several financial policies intended to address current and long-term obligations, as well as
retain the Village’s financial strength. Among these are a 25% General Fund fund balance policy, actuarially
required contribution (ARC) funding for pension systems to achieve the required funding by 2040, capital
replacement policies, periodic expenditure review polices, etc. These policies are adaptable to the changing
economic environment and pressures from longer term liabilities, such as the Village’s three public pensions.
Examples of adaptability include reductions in the investment earnings assumption, and new revenue sources to
address specific funding needs (i.e. the Municipal Utility Tax in 2010, Food and Beverage Tax in 2015,
Amusement, Packaged Liquor, and Self-Storage fees in 2019).

Certificate of Achievement

The Government Finance Officers Association (GFOA) awarded a Certificate of Achievement for Excellence in
Financial Reporting to the Village of Skokie for its Annual Comprehensive Financial Report (ACFR) for the
fiscal year ended April 30, 2024. This was the 36th consecutive year that the Village has received this prestigious
award. In order to be awarded a Certificate of Achievement, the Village published an easily readable and
efficiently organized annual report, the contents of which conform to program standards. This report satisfied both
generally accepted accounting principles and applicable legal requirements.

A Certificate of Achievement is valid for a period of one year only. We believe that our current financial report
continues to meet the Certificate of Achievement Program’s requirements. We are submitting it to the GFOA to
determine its eligibility for another certificate.

Acknowledgments

The preparation of this report could not have been accomplished without the efficient and dedicated services of
the entire staff of the Finance Department. Additionally, we would like to acknowledge the Mayor and Board of
Trustees for their leadership and support in planning and conducting the financial operations of the Village in a
responsible and progressive manner.




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 FINANCIAL SECTION

This section includes:

 Independent Auditor's Report

 Management’s Discussion and Analysis

 Basic Financial Statements

 Required Supplementary Information

 Other Supplementary Information

 Supplemental Schedules




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 INDEPENDENT AUDITOR'S REPORT

This section includes the opinion of the Village’s independent auditing firm.




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 INDEPENDENT AUDITOR'S REPORT


December 4, 2025

The Honorable Village Mayor
Members of the Board of Trustees
Village of Skokie, Illinois

Report on the Audit of the Financial Statements

Opinion

We have audited the accompanying financial statements of the governmental activities, the business-type
activities, each major fund, and the aggregate remaining fund information of the Village of Skokie (the Village),
Illinois, as of and for the year ended April 30, 2025, and the related notes to the financial statements, which
collectively comprise the Village’s basic financial statements as listed in the table of contents.

In our opinion, the financial statements referred to above present fairly, in all material respects, the respective
financial position of the governmental activities, the business-type activities, each major fund, and the aggregate
remaining fund information of the Village of Skokie, Illinois, as of April 30, 2025, and the respective changes in
financial position, and, where applicable, cash flows thereof for the year then ended in accordance with
accounting principles generally accepted in the United States of America.

Basis for Opinions

We conducted our audit in accordance with auditing standards generally accepted in the United States of America
and the standards applicable to financial audits contained in Government Auditing Standards, issued by the
Comptroller General of the United States. Our responsibilities under those standards are further described in the
Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be
independent of the Village, and to meet our other ethical responsibilities, in accordance with the relevant ethical
requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and
appropriate to provide a basis for our audit opinions.

Responsibilities of Management for the Financial Statements

Management is responsible for the preparation and fair presentation of the financial statements in accordance with
accounting principles generally accepted in the United States of America, and for 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.

In preparing the financial statements, management is required to evaluate whether there are conditions or events,
considered in the aggregate, that raise substantial doubt about the Village’s ability to continue as a going concern
for twelve months beyond the financial statement date, including any currently known information that may raise
substantial doubt shortly thereafter.




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Village of Skokie, Illinois
December 4, 2025

Auditor’s Responsibilities for the Audit of the Financial Statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from
material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions.
Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee
that an audit conducted in accordance with generally accepted auditing standards will always detect a material
misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than
for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or
the override of internal control. Misstatements are considered material if there is a substantial likelihood that,
individually or in the aggregate, they would influence the judgment made by a reasonable user based on the
financial statements.

In performing an audit in accordance with generally accepted auditing standards and Government Auditing
Standards, we:
 • Exercise professional judgment and maintain professional skepticism throughout the audit.
 • Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or
 error, and design and perform audit procedures responsive to those risks. Such procedures include
 examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
 • Obtain an understanding of internal control relevant to the audit 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 Village’s internal control. Accordingly, no such opinion is expressed.
 • Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting
 estimates made by management, as well as evaluate the overall presentation of the financial statements.
 • Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise
 substantial doubt about the Village’s ability to continue as a going concern for a reasonable period of
 time.

We are required to communicate with those charged with governance regarding, among other matters, the planned
scope and timing of the audit, significant audit findings, and certain internal control-related matters that we
identified during the audit.

Required Supplementary Information

Accounting principles generally accepted in the United States of America require that the management’s
discussion and analysis, the budgetary comparison schedules, and supplementary pension and other post-
employment benefit (OPEB) schedules, as listed in the table of contents, be presented to supplement the basic
financial statements. Such information is the responsibility of management and, 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 of 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.




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Village of Skokie, Illinois
December 4, 2025

Supplementary Information

Our audit was conducted for the purpose of forming opinions on the financial statements that collectively
comprise the Village of Skokie, Illinois’ basic financial statements. The other supplementary information and
supplemental schedules are presented for purposes of additional analysis and are 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, other supplementary information and supplemental schedules are
fairly stated, in all material respects, in relation to the basic financial statements as a whole.

Other Information

Management is responsible for the other information included in the annual report. The other information
comprises the introductory and statistical sections but does not include the basic financial statements and our
auditor’s report thereon. Our opinions on the basic financial statements do not cover the other information, and we
do not express an opinion or any form of assurance thereon. In connection with our audit of the basic financial
statements, our responsibility is to read the other information and consider whether a material inconsistency exists
between the other information and the basic financial statements, or the other information otherwise appears to be
materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of
the other information exists, we are required to describe it in our report.

Other Reporting Required by Government Auditing Standards

In accordance with Government Auditing Standards, we have also issued our report dated December 4, 2025, on
our consideration of the Village’s internal control over financial reporting and on our tests of its compliance with
certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that
report is to describe the scope of our testing of internal control over financial reporting and compliance and the
results of that testing, and not to provide an opinion on the effectiveness of the Village’s internal control over
financial reporting or on compliance. That report is an integral part of an audit performed in accordance with
Government Auditing Standards in considering the Village’s internal control over financial reporting and
compliance.




 LAUTERBACH & AMEN, LLP




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MANAGEMENT'S DISCUSSION AND ANALYSIS




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VILLAGE OF SKOKIE, ILLINOIS

Management's Discussion and Analysis
April 30, 2025



The Management’s Discussion and Analysis (MD&A) offers the readers of the Village of Skokie’s (“Village”)
financial statements a narrative overview and analysis of the financial activities of the Village for the fiscal year
ended April 30, 2025. The information presented here should be considered in conjunction with the additional
information that has been furnished in the Letter of Transmittal, which can be found in the introductory section of
this report, and the Village's financial statements, which can be found in the basic financial statements of this
report.

Financial Highlights

 • The assets and deferred outflows of resources of the Village’s activities exceeded its liabilities and
 deferred inflows of resources at the close of the most recent fiscal year by $196,538,854 (net position).

 • In total, net position from operations increased by $9,873,138. A review of the factors contributing to this
 increase is contained within this analysis.

 • As of the close of the current fiscal year, the Village’s governmental funds reported combined ending
 fund balances of $129,827,746, an increase of $3,689,609 in comparison with the prior year. $34,961,661
 is available for spending at the government’s discretion (unassigned fund balance), an increase of
 $620,231 from the prior year.

 • General revenues net of transfers accounted for $106,333,668 in revenue or 80.8% of all governmental
 activities revenues. Program specific revenues in the form of charges for services, fees, and grants
 accounted for $25,211,251 or 19.2% of total governmental activities revenues of $131,544,919.

 • The Village had $129,449,847 in expenses related to government activities. However, only $25,211,251
 of these expenses were offset by program specific charges and grants.

 • At the end of the current fiscal year, fund balance available at management’s discretion (unassigned and
 assigned) for the General Fund was $38,643,700, or 47.0% of the total General Fund expenditures.

 • The Village’s non-pension related long term obligations (debt net of premiums and discounts) decreased
 by $12,902,767 during the current year to $208,624,488. $12,600,000 of long-term debt was retired in the
 current year.

 • During the year, the Village corrected an error in recognition of a prior year TIF note and restated
 beginning net position of governmental activities by $6,067,970. In addition, the Village also removed an
 IMRF reserve liability and restated the beginning IMRF fund balance by $505,155.

Overview of the Financial Statements

This discussion and analysis is intended to serve as an introduction to the Village’s basic financial statements. The
Village’s basic financial statements are comprised of three components: 1) government-wide financial statements,
2) fund financial statements, and 3) notes to the financial statements. In addition to the basic financial statements
this report also contains other supplementary and statistical information.




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VILLAGE OF SKOKIE, ILLINOIS

Management's Discussion and Analysis
April 30, 2025



Government-Wide Financial Statements. The government-wide financial statements are designed to provide
readers with a broad overview of the Village’s finances, in a manner similar to a private-sector business.

The Statement of Net Position presents information on all of the Village’s assets/deferred outflows and liabilities/
deferred inflows, with the difference between the two reported as net position. Over time, increases or decreases
in the net position may serve as a useful indicator of whether the Village’s financial position is improving or
deteriorating.

The Statement of Activities presents information showing how the Village’s net position changed during the most
recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the
change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this
statement for some items that will result in cash flows in future fiscal periods.

Both of the government-wide financial statements distinguish functions of the Village that are principally
supported by taxes and intergovernmental revenues (governmental activities) from other functions that are
intended to recover all or a significant portion of their costs through user fees and charges (business-type
activities). The governmental activities of the Village include general government, public safety, public works,
and health and welfare. The business-type activities of the Village consist of the municipal water and sewer
system, a non-major parking system fund, and the activities of the North Shore Center for the Performing Arts in
Skokie (abbreviated as NSCPAS).

Fund Financial Statements. A fund is a grouping of related accounts that is used to maintain control over
resources that have been segregated for specific activities or objectives. The Village, like other state and local
governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal
requirements. All of the funds of the Village can be divided into three categories: governmental funds, proprietary
funds, and fiduciary funds.

Governmental Funds. Governmental funds are used to account for essentially the same functions reported as
governmental activities in the government-wide financial statements. However, unlike the government-wide
financial statements, governmental fund financial statements focus on near-term inflows and outflows of
spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such
information may be useful in evaluating a government’s near-term financing requirements.

Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is
useful to compare the information presented for governmental funds with similar information presented for
governmental activities in the government-wide financial statements. By doing so, readers may better understand
the long-term impact of the government’s near-term financing decisions. The Governmental Funds Balance Sheet
and the Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balances provide a
reconciliation to facilitate this comparison between governmental funds and government activities.

The Village maintains 16 individual governmental funds. Information is presented separately in the Governmental
Funds Balance Sheet and in the Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund
Balances for the General Fund, the Science and Technology TIF Fund, the Economic Development Fund, the
Debt Service Fund, and the Building and Equipment Fund, all of which are considered to be major funds. Data
from the other governmental funds is combined into a single, aggregated presentation. Individual fund data for
each of these nonmajor governmental funds is provided in the form of combining statements.

The Village adopts an annual appropriated budget for all of its funds, except the CTA Parking Lot Fund. A
budgetary comparison schedule has been provided where appropriate to demonstrate compliance with these
budgets.


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VILLAGE OF SKOKIE, ILLINOIS

Management's Discussion and Analysis
April 30, 2025



Proprietary Funds. The Village maintains two different types of proprietary funds. Enterprise funds are used to
report the same functions presented as business-type activities in the government-wide financial statements. The
Village uses enterprise funds to account for its municipal water operations, its parking system operations, and the
operations of the NSCPAS. Internal service funds are used to accumulate and allocate costs internally among the
Village’s various functions. The Village uses an internal service fund to account for its risk management
(insurance) operations. Because insurance services predominantly benefit governmental rather than business-type
functions, they have been included within governmental activities in the government-wide financial statements.

Proprietary fund financial statements provide the same type of information as the government-wide financial
statements, only in more detail. The proprietary fund financial statements provide separate information for the
Water and Sewer Fund and the Performing Arts Center Fund, which are considered to be major funds of the
Village.

Fiduciary Funds. Fiduciary funds are used to account for resources held for the benefit of parties outside the
government. Fiduciary funds are not reflected in the government-wide financial statements because the resources
of those funds are not available to support the Village’s own programs. These funds consist of resources to
provide retirement benefits to the Village’s public employees. The accounting used for fiduciary funds is much
like that used for proprietary funds.

Notes to the Financial Statements. The notes provide additional information that is essential to a full
understanding of the data provided in the government-wide and fund financial statements.

Other Information. In addition to the basic financial statements and accompanying notes, this report also
presents budget versus actual results for the major governmental funds and required supplementary information
concerning the Village’s progress in funding its obligation to provide pension benefits to its employees.

The combining statements and individual schedules for both major and nonmajor governmental funds, as well as
proprietary and fiduciary funds, are presented immediately following the required supplementary information on
pensions.




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VILLAGE OF SKOKIE, ILLINOIS

Management's Discussion and Analysis
April 30, 2025



Government-Wide Financial Analysis

As noted earlier, net position may serve over time as a useful indicator of a government’s financial position. In the
case of the Village, assets exceeded liabilities by $196,538,854 at the close of the most recent fiscal year.

 Net Position
 Governmental Business-Type
 Activities Activities Total
 2025 2024 2025 2024 2025 2024

Current and Other Assets $ 174,763,554 170,245,983 23,136,368 23,216,430 197,899,922 193,462,413
Capital Assets 212,847,209 211,535,018 69,376,315 62,228,258 282,223,524 273,763,276
 Total Assets 387,610,763 381,781,001 92,512,683 85,444,688 480,123,446 467,225,689
Deferred Outflows 24,560,557 47,431,598 574,178 1,079,964 25,134,735 48,511,562
 Total Assets/Deferred 412,171,320 429,212,599 93,086,861 86,524,652 505,258,181 515,737,251

Long-Term Debt 259,138,871 276,334,235 418,663 607,447 259,557,534 276,941,682
Other Liabilities 32,526,926 31,208,967 2,028,168 2,168,234 34,555,094 33,377,201
 Total Liabilities 291,665,797 307,543,202 2,446,831 2,775,681 294,112,628 310,318,883
Deferred Inflows 14,509,943 13,069,800 96,756 120,037 14,606,699 13,189,837
 Total Liabilities/Deferred 306,175,740 320,613,002 2,543,587 2,895,718 308,719,327 323,508,720

Net Position
 Net Investment in Capital 173,824,552 169,263,802 69,376,315 62,228,258 243,200,867 231,492,060
 Restricted 48,874,173 46,800,745 16,438 — 48,890,611 46,800,745
 Unrestricted (Deficit) (116,703,145) (107,464,950) 21,150,521 21,400,676 (95,552,624) (86,064,274)

 Total Net Position 105,995,580 108,599,597 90,543,274 83,628,934 196,538,854 192,228,531


By far the largest portion of the Village’s net position reflects its net investment in capital assets (e.g., land,
construction in progress, streets and land improvements, buildings, furniture, equipment and vehicles,
subscriptions assets - software, water storage tanks, meters, pump houses, and hydrants, and underground water
and sewer system less any related debt used to acquire those assets that is still outstanding). The Village uses
these capital assets to provide services to citizens; consequently, these assets are not available for future spending.
Although the Village’s net investment in its capital assets is reported net of related debt, it should be noted that
the resources needed to repay this debt must be provided from other sources, since the capital assets themselves
cannot be used to liquidate these liabilities.

A portion, $48,890,611, of the Village’s net position represents resources that are subject to external pending
restrictions. The remaining balance of unrestricted net position may be used to meet any other of the Village’s
ongoing obligations.




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VILLAGE OF SKOKIE, ILLINOIS

Management's Discussion and Analysis
April 30, 2025



 Change in Net Position
 Governmental Business-Type
 Activities Activities Total
 2025 2024 2025 2024 2025 2024


Revenues
 Program Revenues
 Charges for Services $ 18,051,251 18,345,244 20,060,856 19,407,156 38,112,107 37,752,400
 Operating Grants/ Contributions 4,761,103 4,487,674 57,766 97,293 4,818,869 4,584,967
 Capital Grants/ Contributions 2,398,897 2,656,645 593,787 700,248 2,992,684 3,356,893
 General Revenues
 Property Taxes 23,237,962 25,707,180 — — 23,237,962 25,707,180
 Sales Taxes 39,326,878 37,236,654 — — 39,326,878 37,236,654
 Other Taxes 34,063,471 34,698,809 — — 34,063,471 34,698,809
 Investment Income 6,482,298 6,675,341 436,051 250,947 6,918,349 6,926,288
 Other General Revenues 3,223,059 1,853,024 1,809,134 206,446 5,032,193 2,059,470
 Total Revenues 131,544,919 131,660,571 22,957,594 20,662,090 154,502,513 152,322,661


Expenses
 General Government 22,573,977 15,251,808 — — 22,573,977 15,251,808
 Public Safety 68,682,811 70,959,146 — — 68,682,811 70,959,146
 Public Works 33,150,675 23,988,917 — — 33,150,675 23,988,917
 Health and Welfare 2,933,137 2,837,071 — — 2,933,137 2,837,071
 Interest on Long-Term Debt 2,109,247 1,929,418 — — 2,109,247 1,929,418
 Water and Sewer — — 10,435,443 8,363,263 10,435,443 8,363,263
 Performing Arts Center — — 4,744,085 3,342,955 4,744,085 3,342,955
 Total Expenses 129,449,847 114,966,360 15,179,528 11,706,218 144,629,375 126,672,578


Change in Net Position
 Before Transfers 2,095,072 16,694,211 7,778,066 8,955,872 9,873,138 25,650,083


Transfers 863,726 2,407,812 (863,726) (2,407,812) — —


Change in Net Position 2,958,798 19,102,023 6,914,340 6,548,060 9,873,138 25,650,083


Net Position - as Previously Reported 108,599,597 89,497,574 83,628,934 77,080,874 192,228,531 166,578,448
Restatement - Change in
 Reporting Entity 505,155 — — — 505,155 —
Restatement - Error Correction (6,067,970) — — — (6,067,970) —
Net Position - Beginning as Restated 103,036,782 89,497,574 83,628,934 77,080,874 186,665,716 166,578,448


Net Position - Ending 105,995,580 108,599,597 90,543,274 83,628,934 196,538,854 192,228,531




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VILLAGE OF SKOKIE, ILLINOIS

Management's Discussion and Analysis
April 30, 2025



Governmental Activities. Governmental activities increased the Village’s net position by $2,958,798. Key
elements of the change are as follows:

 • Although there are several factors impacting the net position increase (see reconciliation of governmental
 funds’ revenues and expenditures to statement of governmental activities), the outperforming of revenue
 compared to budget across several governmental funds was a key reason. Sales taxes as a category saw a
 5.6% increase thanks to a resilient local retail economy driven by Westfield Old Orchard.

 • Governmental activities saw a decrease of 0.1% in reported revenues; while sales, income, and other local
 taxed performed consistent with expectation, use and replacement taxes drove the minor decrease due to
 processing changes at the Illinois Department of Revenue.

 • Only 19.5% of government expenses are covered by program revenues, requiring the subsidy of general
 revenues like sales and other taxes (see below). Governmental activities are subsided in large part by sales
 taxes, the largest single source of revenue (combining home rule and municipal share of
 intergovernmental payments from the state), income and use taxes, as well as several smaller locally
 imposed taxes and fees, like food and beverage, hotel/motel, packaged liquor, amusement, etc.

 • Total expenses increased for governmental activities by $14,483,487, 11.4% from the previous fiscal
 year, driven largely by increases in general government, capital expenditures in the Building and
 Equipment Fund and Debt Service payments in the current year.

Business-Type Activities. Business-type activities increased the Village’s net position by $6,914,340. Key
elements of this increase are as follows:

 • Program revenues for business-type activities increased 2.5% from the prior year. Water and Sewer
 revenues saw an increase of 5.32% due to both annual rate increases as well increases in lead-line
 replacement customer repayments, a program which began in the prior year. Total Performing Arts Center
 revenues saw a decrease by 10.08% largely due to decreases in ticket sales.

 • General revenues for business-type activities increased from the prior year by $1,787,792, or 390.9%, due
 almost exclusively to other general revenues..

 • Expenses in the Water and Sewer Fund increased by 24.8%, due to a combination of payroll increases,
 maintenance costs and professional and contractual services.




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VILLAGE OF SKOKIE, ILLINOIS

Management's Discussion and Analysis
April 30, 2025



Financial Analysis of the Government’s Funds

As noted earlier, the Village uses fund accounting to ensure and demonstrate compliance with finance-related
legal requirements.

Governmental Funds. The focus of the Village’s governmental funds is to provide information on near-term
inflows, outflows, and balances of spendable resources. Such information is useful in assessing the Village’s
financing requirements. In particular, unassigned (previously unreserved) and unrestricted fund balances may
serve as a useful measure of a government’s net resources available for spending at the end of the fiscal year.

As of the end of the current fiscal year, the Village's governmental funds reported combined ending fund balances
of $129,827,746, an increase of $3,689,609, or 2.9% compared with the prior fiscal year; the majority of the fund
balance is noted in the General fund (addressed separately below). Although the net change in fund balances
fluctuates across funds, the Village employs an allocation-based funding for debt, capital, and self-insurance
specifically. As such, the ending fund balance in these funds specifically, as well as the General Fund, should be
understood as both a reflection of financial performance as well as management’s funding decision with regard to
debt, capital, and self-insurance. The ‘unassigned” fund balance across governmental funds is $34,961,661 or
27.0%, which is available for spending at the government’s discretion. The “assigned” fund balance of
$20,421,050 or 15.7%, has been assigned to denote an intended use of the resources. The “restricted” fund
balance of $51,145,284 or 39.4%, has been restricted to denote an external, enforceable legal restriction. The
“committed” fund balance of $18,389,604 or 14.2%, has been committed due to self-imposed restraints placed by
the Village Board. The remaining balance of $4,910,147 or 3.8%, represents non-spendable resources like
inventories, advances and receivables.

The largest increase in net fund balance change is seen in the Science and Technology TIF Fund, at $2,805,279.
On the revenue side completed projects continue to produce strong incremental property taxes, thanks to recent
changes in commercial re-assessments. With regards to expenditures and transfers out, as the TIF fund matures
toward retirement certain outlays remain stable (predominantly debt service transfers and pay-as-you-go TIF
notes). Efforts to fund additional projects are underway, however, and the timing of these outlays does not always
match that of the incremental revenues. The General Fund also noted a significant $1,578,199 increase, a
reflection of both revenue/expenditure performance as well as allocation decisions to address future capital needs
(i.e. planned renovations at the Village Hall, fire apparatus replacements, etc.), in response to the cash funding
policy for capital. The Debt Service Fund noted an increase of $54,601, with the intent to bring the level of debt-
specific reserves close to one year’s worth of debt service need (currently at $17.5 million).

The General Fund is the largest governmental fund and the primary operating fund of the Village. At the end of
the fiscal year, spendable and unrestricted/uncommitted fund balance in the General Fund was $38,643,700,
which represents a $682,731 increase from the prior year. The increase is reflective of customary operations
where, although there may be fluctuations in budget-to-actual performance across revenues and expenditure, the
net result at year end are positive. As a matter of policy, maintaining the stated target of 25% fund balance
requires annual increases that at minimum are consistent with the rate of increase in total general fund budget
expenditures. The increase in spendable and unrestricted balance is 1.8%, shy of the FY26 increase in budgeted
expenditures. The total General Fund balance is $59,420,363. As a measure of the General Fund’s liquidity, it
may be useful to compare both total fund balance and the unrestricted/uncommitted fund balance to total fund
expenditures. Total fund balance represents 72.2% of fiscal 2025 total General Fund expenditures, while the
unrestricted/uncommitted fund balance represents 47.0% of that same amount.




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VILLAGE OF SKOKIE, ILLINOIS

Management's Discussion and Analysis
April 30, 2025



The Science and Technology TIF Fund records the financial activity of projects within the boundaries of the TIF
district. As of the end of fiscal 2025, the Science and Technology TIF reported a fund balance of $14,512,935, of
which $7,900,000 is comprised of notes receivable. All available assets in the TIF fund are restricted to fulfill the
liabilities incurred by the TIF during its life. The positive year-end performance is a combination of incremental
revenue from previous (now complete) developments along with delayed outlays for several projects in the works
along Skokie Boulevard.

The Economic Development Fund records the financial information related to the general economic development
efforts within Village. The Village places a high value on business retention and business attraction. Our planners
and economic development liaisons work with existing and potential businesses to make the Village an attractive
option for job retention and creation. This mission is funded by the Village’s real estate transfer tax of $3 per
thousand of value sold. By design, this fund would operate at breakeven and have little fund balance. The
$3,859,713 closing fund balance for fiscal 2025 reflects funds planned to support general development through
public improvement capital contributions during the next five years.

The Debt Service Fund records the financial information for the accumulation and payment for debt service on the
Village’s outstanding long-term debt. As of the end of fiscal 2025, the Debt Service Fund reported a fund balance
of $16,180,267 which represents accumulated reserves for future debt payments. Total debt service due in the
upcoming year, principal and interest, is $17,573,019 (see Note 3 of the basic financial statements), and 92.1% of
it could be covered by the cash on hand at April 30. The available debt funds reserves are critical to funding semi-
annual debt service outlays without impact from delays in collections, particularly in property taxes, a common
occurrence in the past few years. Annual allocations are anticipated to be completed by year end, ultimately
allowing the Village to maintain the debt service fund balance for instances of extreme revenue shortfalls.

The Building and Equipment Fund records the financial information related to the Village’s purchases of
equipment and general capital improvements. Resources are provided by sales and other local taxes, grants and
various fee allocations. As of the end of fiscal 2025, the fund reported a surplus balance of $19,437,362, with
assets reserved to cover payment of anticipated capital exceeding existing liabilities by the same amount. As a
matter of operating procedure, funds are typically accumulated over several years before committing to any major
project in order to avoid the need to issue debt. It should be noted that $3,127,626 of the available balance is not
spendable due to prepayments made on three Fire apparatus, the expensing of which will occur when taking
delivery of each apparatus, expected during the next two fiscal years.

The nonmajor governmental funds section includes 11 special revenue funds. As a group, the nonmajor funds
reported an ending fund balance of $16,417,106, a $310,776 decrease from the prior year. The decrease is due to a
combination of net increases and decreases across nonmajor funds, but largely due to spending down of prior-year
balance (debt proceeds issued as part of the 2022B Series) for redevelopment purposes in the Oakton and Niles
TIF. Balance was also utilized in the Wireless Alarms fund to fund necessary radio equipment, and the
Community Development Block Grant due to timing of grant-related expenditures. The remaining funds reported
net surpluses at year end, reducing the overall decrease in combined ending fund balance.




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VILLAGE OF SKOKIE, ILLINOIS

Management's Discussion and Analysis
April 30, 2025



Proprietary Funds. The Village’s proprietary funds provide the same type of information found in the business
type activities of the government-wide financial statements, but in more detail.

The Village reports the Water and Sewer Fund as a major enterprise fund. This fund accounts for all of the
operations of the municipal water system. Water is purchased from the City of Evanston. Since Skokie is
contiguous to Evanston, delivery of supply is accomplished at three interconnections at the city limits. The
Village and City of Evanston are under a 20-year supply agreement entered in April of 2021.

Water was sold to all municipal customers at a rate of $61.88 per thousand cubic feet ($8.27 per thousand gallons)
through August 2024, and $66.52 per thousand cubic feet ($8.89 per thousand gallons) through April 2025. The
spread between purchase and sale rates is intended to finance the operations of the water system, including labor
costs, supplies, and infrastructure maintenance and replacement reserves.

The Village intends to run the fund at a breakeven pace. Periodically, there will be an annual surplus or drawdown
due to timing of capital projects and the reclassification of these projects to capital assets. The surplus during the
current fiscal year was $6,975,129 largely due to timing of projects and corresponding transfer to the Capital
Projects Fund. The capital spending plan for the next five years calls for major investments in underground water
infrastructure, in addition to ramping up lead service line replacements and potentially issuing debt to fund five
major stormwater facilities. These costs are in addition to ongoing operations, sewer maintenance, and regular
fleet and equipment replacements. The unrestricted net position of the Water Fund at the end of the year was
$20,914,858 which is a decrease of $110,298 over the prior year’s balance.

The fiscal 2025 report includes the NSCPAS fund as a second major enterprise fund. The fund reports the
financial information and activities of the Performing Arts Center, as managed through April 30, 2025
VenuWorks, which was engaged to administer the center beginning on July 2022. The Performing Arts Center
offers year-round performing arts programming for a customer base that spans the Chicago metropolitan region.

At the end of the current year, the NSCPAS fund reported total assets of $11,718,797, of which $10,286,903 are
capital assets net of depreciation, and liabilities (all of which are current) of $1,468,130. The year-end net position
was $10,250,667 of which a deficit $36,236 is unrestricted, with the remainder invested in capital assets. The
unrestricted net position decreased $149,816 from the prior year.

The Village reports the Skokie/Edison Parking Lot as a nonmajor enterprise fund. This fund had a net surplus of
$9,959 for the year, increasing net position to $271,899.

The Village reports the Risk Management (Casualty Self Insurance) Fund as an internal service fund. Insurance is
necessary to protect the Village’s assets by the inherent risk of all operations. The cost of claims expense is
accumulated in the risk management fund and allocated to operating funds. For fiscal 2025, the Village is self-
insured for every individual claim to $2,000,000, with claims above that threshold protected against through a
commercial policy. Claims are reserved and recognized as expense when incurred. The ending net position for the
Self Insurance Fund is a net position of $4,915,781, an increase of $168,171 over the prior year’s balance. The net
position reflects the difference between required claims reserves and available financial resources based on the
most recent estimate for settlements. Final settlement of these claims may occur several years hence, for more or
less than reserved. More detailed information on risk management can be found in Note 4 of the basic financial
statements.




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VILLAGE OF SKOKIE, ILLINOIS

Management's Discussion and Analysis
April 30, 2025



General Fund Budgetary Highlights

The General Fund is reported as a major fund and accounts for the routine operations of the Village. Total
revenues reported in the General Fund were $96,791,869, and reported expenditures were $82,305,587. The
financials incorporate items within the General Fund that are budgeted in different funds at the onset of the fiscal
year, like for example, both public safety and non-public safety revenue allocations and associated expenditures.
In addition, certain revenues budgeted in other funds is reported as revenue in the General in the financials, while
reclassifying the allocations as transfers out. These factors may inadvertently inflate the year-end performance
when comparing with the annual budget. In an effort to clarify this distinction, a reconciliation is presented below:

 General Fund Budget Reconciliation
 Revenues Expenditures
 General Fund Budget as Adopted $ 89,429,536 70,941,345

 Items Reported in General Fund/
 Budgeted in Others
 Non-Public Safety Pensions/FICA Allocation 3,097,500 —
 Fire Pension Allocation 2,905,806 —
 Police Pension Allocation 2,460,141 —
 Pension Reserve Allocation and Utilization 500,000 748,000

 Budget as Reported in Financials 79,477,028 70,941,345

 General Fund Actuals Reconciliation

 Year-End Actuals as Reported in Financials 97,624,399 82,305,587
 Less: Allocations Reported as Transfers Out:
 Home Rule Sales Taxes (12,902,505) —
 Ambulance Service Fees (850,000) —
 Less: Items Reported in General Fund/Budgeted in Others
 Less: IMRF & FICA Taxes (2,953,004) (2,953,004)
 Less: Fire Pension Items (2,905,806) (2,905,806)
 Less: Police Pension Items (2,460,141) (2,460,141)
 Less: Fire/Police Pension Additional Transfers (1,899,146) (748,000)
 General Fund Actuals 73,653,797 73,238,636


The actual year-end performance, excluding items outlined above was better than expected revenue wise and
worse than expected on the expenditure front. Revenues exceeded expectations by $3,140,216 thanks in large part
to sales, income, and food & beverage taxes outperforming budget, riding a strong regional economy through the
spring. On the other hand, expenditures also exceeded budget by $3,045,291 due primarily to overtime
expenditures in public safety as a result of industry-wide difficulties with recruitment and retention in the
profession. Expenditures did not exceed appropriated amounts.




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VILLAGE OF SKOKIE, ILLINOIS

Management's Discussion and Analysis
April 30, 2025



Capital Asset and Debt Administration

Capital Assets. The Village’s investment in capital assets for its governmental and business type activities as of
April 30, 2025 amounts to $282,223,524 (net of accumulated depreciation/amortization). This investment in
capital assets includes land, construction in progress, streets and land improvements, buildings, furniture,
equipment and vehicles, water storage tanks, meters, pump houses, and hydrants, and underground water and
sewer system.

 Capital Assets - Net of Depreciation
 Governmental Business-Type
 Activities Activities Total
 2025 2024 2025 2024 2025 2024

Land $ 41,850,873 41,650,353 1,943,265 1,943,265 43,794,138 43,593,618
Construction in Progress 2,345,805 8,367,145 671,096 102,561 3,016,901 8,469,706
Streets and Land Improvements 116,227,589 110,139,320 — — 116,227,589 110,139,320
Buildings 37,602,336 38,555,615 8,929,251 8,632,683 46,531,587 47,188,298
Furniture, Equipment, and Vehicles 12,411,301 10,069,094 1,632,203 1,057,556 14,043,504 11,126,650
Subscription Assets - Software 2,409,305 2,753,491 — — 2,409,305 2,753,491
Water Storage Tanks, Meters,
 Pump Houses, and Hydrants — — 5,793,237 5,994,735 5,793,237 5,994,735
Underground Water and Sewer System — — 50,407,263 44,497,458 50,407,263 44,497,458

  Total 212,847,209 211,535,018 69,376,315 62,228,258 282,223,524 273,763,276


Major capital asset additions during the current fiscal year included the following:


 Land 202,695
 Construction in Progress 5,163,999
 Streets and Land Improvements (1,289,186)
 Buildings 791,509
 Furniture, Equipment, and Vehicles 5,284,798
 Water Storage Tanks, Meters, Pump Houses, and Hydrants 533,873
 Underground Water and Sewer System 6,536,629

 17,224,317

Additional information on the Village’s capital assets can be found in Note 3 of the basic financial statements.




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VILLAGE OF SKOKIE, ILLINOIS

Management's Discussion and Analysis
April 30, 2025



Long-Term Debt. The table below summarizes the Village’s bonded and other long-term debt. Overall, the
Village reports long-term debt outstanding of $273,007,357. Of this amount, $189,201,999 is in the form of
general obligation bonds (net of premiums or discounts). In FY22 the Village issued two GO debt series, 2022A
and 2022B. The 2022A series ($150,450,000) is referred to as the Pension Obligation Bonds (POBs) and was
intended to reduce the unfunded pension liabilities in the Fire and Police pensions, thereby achieving over $36
million in net present value savings over the life of the bonds. The 2022B series ($26,670,000) is intended to fund
developments in the Oakton and Niles TIF, including a public/private garage and a new Hilton branded hotel. In
FY24 the Village issued Subscriptions Payable for Axon in the amount of $3,097,677. In the prior year the
Village also issued two TIF revenue notes, Series A and Series B intended to reimburse the developer for certain
project costs incurred in the Downtown Science and Technology TIF.

At the time of issue, thanks to favorable market conditions as of the end of the prior fiscal year, the net pension
liability for the four Village plans was markedly reduced. For fiscal 2025, fluctuating markets and other actuarial
changes have had a mixed impact on the unfunded liabilities across all pensions systems. The Police pension
noted a decrease of $2,405,368, while the Fire pension also decreased by $5,496,995 and IMRF saw a decrease of
$2,498,516. Pension liabilities will be funded by future fund investment earnings and tax revenues. In addition, a
portion of the committed balance in the General Fund ($16,871,435) is reserved to address severe liability
increases in the Fire and Police pension funds. More detailed information about debt administration can be found
in Note 3 of the basic financial statements. More detailed information on pension administration can be found in
Note 4 of the basic financial statements.

 Long-Term Debt Outstanding
 Governmental Business-type
 Activities Activities Total
 2025 2024 2025 2024 2025 2024


General Obligation Bonds - Net of
 Unamortized Premiums/Discounts $ 189,201,999 201,206,757 — — 189,201,999 201,206,757
Notes Payable 5,109,750 5,989,750 — — 5,109,750 5,989,750
Subscriptions Payable 2,420,710 2,711,718 — — 2,420,710 2,711,718
Net Pension Liabilities - All Plans 64,399,307 74,586,207 (16,438) 200,205 64,382,869 74,786,412
Other Long-Term Liabilities 11,429,324 11,716,700 462,705 484,346 11,892,029 12,201,046


 Total 272,561,090 296,211,132 446,267 684,551 273,007,357 296,895,683


The Village’s outstanding general obligation debt is rated “Aa2” by Moody’s Investment Services and “AA” by
Fitch Ratings, Inc. which places our credit ratings in the top ten percent of municipal credits nationwide.

As a Home Rule community in Illinois, there is no limit placed on the amount of debt that may be issued, nor is
referendum authority required prior to debt issuance.




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VILLAGE OF SKOKIE, ILLINOIS

Management's Discussion and Analysis
April 30, 2025



Economic Factors and Next Year’s Budgets and Rates

 • Fiscal 2025 saw continued improvement in several intergovernmental sources, with municipal sales up
 5.5%, and income up 7.2%. Part of the reason for these changes can be attributed to changes in processing
 of use tax returns as well as reductions in replacement taxes, which resulted in respective reductions of
 29% and 38.6%, but likely shifted to sales and income taxes respectively. Local sources also experienced
 positive results, among them home rule sales up 8.6%, food and beverage up 8.6%, hotel taxes up 14.4%,
 and amusement up 2.4%. Sales tax growth is surprising and likely attributable to the continued investment
 at Old Orchard Mall by the primary owner, and unlikely to continue at this level in the future. Retail
 activity is difficult to predict, but likely approaching capacity for the regional market, barring the addition
 of new tax producers. Development activity remains a priority for staff, understanding that economic base
 expansion has quick positive effects on local revenues.

 • The unemployment rate for the Village as of April 2025 increased to 4.5% from 3.6% the prior year. The
 increase is consistent with the greater metropolitan statistical area and reflects the regional economic
 conditions more so than the Village specifically.

 • The total taxable assessed value in the Village increased by $62 million or 1.9% over the prior year. The
 inflationary increase is consistent with mid-assessment years (not a complete re-assessment by the
 County) and is overall a positive development to the benefit of the Village. Even though the Village
 maintained a property tax freeze for FY2025, taxable assessed values are one indicator of the overall
 health of the local economy, and an important factor in the Village’s financial planning activities.

 • The Village’s General Fund ending fund balance (spendable and unassigned/assigned for insurance) of
 $38,643,700 represents 55.1% of the FY25 adopted General Fund budget. The balance is well above the
 Village’s policy to maintain a minimum of 25% towards the following fiscal year’s operating expenses
 and reflective of the Village’s reliance on economically sensitive sources of revenue.

 • The Village’s public safety pension systems improved significantly when POBs were issued in 2022, and
 continue to show progress towards the 90% funding target by the 2040 state-mandated deadline. The
 outstanding general obligation bonds balance was reduced by $11.7 million in the prior year. Net pension
 liabilities were reduced in the IMRF fund ($2,488,724), in the Police Pension fund ($2,405,368), and in
 the Fire Pension fund ($5,496,595). The IMRF, Fire, and Police pension funds closed the year with
 funding ratios of 100.13%, 83.21%, and 83.69% respectively, on a market value basis. For fiscal 2026 the
 pension stabilization reserve in the General Fund will once again be utilized to help control the increase in
 unfunded liability. The Village’s funding policy is consistent with state law, targeting 90% by 2040.

 • The Village has two collective bargaining agreements, with its Firefighters (IAFF) and Police Officers
 (FOP). Both contracts were recently renewed, with the IAFF contract expiring on April 30, 2028 and the
 FOP contract expiring on April 30, 2028. As such, no contractual wage accruals were required at year
 end.

Requests for information

This financial report is designed to provide a general overview of the Village’s finances for all those with an
interest in the Village’s operations. Questions concerning any of the information provided in this report or
requests for additional financial information should be addressed to the Office of the Finance Director, Village of
Skokie, 5127 W. Oakton Street, Skokie, Illinois 60077.




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 BASIC FINANCIAL STATEMENTS

The basic financial Statements include integrated sets of financial statements as required by the GASB. The sets
of statements include:

 Government-Wide Financial Statements

 Fund Financial Statements

 • Governmental Funds

 • Proprietary Funds

 • Fiduciary Funds


In addition, the notes to the financial statements are included to provide information that is essential to a user’s
understanding of the basic financial statements.




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VILLAGE OF SKOKIE, ILLINOIS

Statement of Net Position
April 30, 2025




 See Following Page




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VILLAGE OF SKOKIE, ILLINOIS

Statement of Net Position
April 30, 2025



 Governmental Business-Type
 Activities Activities Totals


 ASSETS
Current Assets
 Cash and Cash Equivalents $ 123,725,488 18,034,528 141,760,016
 Receivables - Net of Allowances 25,361,850 4,933,353 30,295,203
 Due from Other Governments 22,084,238 — 22,084,238
 Internal Balances (2,577) 2,577 —
 Payroll Advances 253,311 — 253,311
 Prepaids/Inventories 3,166,090 149,472 3,315,562
 Total Current Assets 174,588,400 23,119,930 197,708,330


Noncurrent Assets
 Capital Assets
 Nondepreciable 44,196,678 2,614,361 46,811,039
 Depreciable 335,838,441 116,360,448 452,198,889
 Accumulated Depreciation (167,187,910) (49,598,494) (216,786,404)
 Total Capital Assets 212,847,209 69,376,315 282,223,524
 Other Assets
 Net Pension Asset - IMRF 175,154 16,438 191,592
 Total Noncurrent Assets 213,022,363 69,392,753 282,415,116
 Total Assets 387,610,763 92,512,683 480,123,446


 DEFERRED OUTFLOWS OF RESOURCES
Deferred Items - IMRF 4,605,099 432,189 5,037,288
Deferred Items - SLEP 8,866 — 8,866
Deferred Items - Police Pension 8,730,474 — 8,730,474
Deferred Items - Firefighters' Pension 7,751,050 — 7,751,050
Deferred Items - RBP 3,352,465 141,989 3,494,454
Unamortized Loss on Refunding 112,603 — 112,603
 Total Deferred Outflows of Resources 24,560,557 574,178 25,134,735
 Total Assets and Deferred Outflows of Resources 412,171,320 93,086,861 505,258,181




 The notes to the financial statements are an integral part of this statement.
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 Governmental Business-Type
 Activities Activities Totals
 LIABILITIES
Current Liabilities
 Accounts Payable $ 6,897,878 872,573 7,770,451
 Retainage Payable 32,794 — 32,794
 Accrued Payroll 1,950,093 123,685 2,073,778
 Accrued Interest Payable 2,446,265 — 2,446,265
 Claims Payable 2,012,207 — 2,012,207
 Deposits Payable 4,019,391 — 4,019,391
 Other Payables 1,570,925 987,868 2,558,793
 Current Portion of Long-Term Debt 13,597,373 44,042 13,641,415
  Total Current Liabilities 32,526,926 2,028,168 34,555,094
Noncurrent Liabilities
 Compensated Absences Payable 1,976,169 66,603 2,042,772
 Net Pension Liability - SLEP 18,929 — 18,929
 Net Pension Liability - Police Pension 33,807,932 — 33,807,932
 Net Pension Liability - Firefighters' Pension 30,747,600 — 30,747,600
 Total OPEB Liability - RBP 8,158,988 352,060 8,511,048
 General Obligation Bonds Payable - Net 177,196,999 — 177,196,999
 Notes Payable 5,109,750 — 5,109,750
 Subscriptions Payable 2,122,504 — 2,122,504
  Total Noncurrent Liabilities 259,138,871 418,663 259,557,534
  Total Liabilities 291,665,797 2,446,831 294,112,628
 DEFERRED INFLOWS OF RESOURCES
Property Taxes 7,546,241 — 7,546,241
Leases 1,298,597 — 1,298,597
Grants 262,336 — 262,336
Deferred Items - IMRF 125,344 11,764 137,108
Deferred Items - Police Pension 490,712 — 490,712
Deferred Items - Firefighters' Pension 2,779,981 — 2,779,981
Deferred Items - RBP 2,006,732 84,992 2,091,724
 Total Deferred Inflows of Resources 14,509,943 96,756 14,606,699
 Total Liabilities and Deferred Inflows of Resources 306,175,740 2,543,587 308,719,327
 NET POSITION
Net Investment in Capital Assets 173,824,552 69,376,315 243,200,867
Restricted
 Public Safety 1,042,913 — 1,042,913
 Community/Economic Development 31,970,055 — 31,970,055
 Debt Service 13,734,002 — 13,734,002
 Employee Benefits 731,106 16,438 747,544
 Highways and Streets 740,950 — 740,950
 Commuter Parking Lot 277,970 — 277,970
 Local Fuel Tax 377,177 — 377,177
Unrestricted (Deficit) (116,703,145) 21,150,521 (95,552,624)

 Total Net Position 105,995,580 90,543,274 196,538,854




 The notes to the financial statements are an integral part of this statement.
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VILLAGE OF SKOKIE, ILLINOIS

Statement of Activities
For the Fiscal Year Ended April 30, 2025



 Program Revenues
 Charges Operating Capital
 for Grants/ Grants/
 Expenses Services Contributions Contributions

Governmental Activities
 General Government $ 22,573,977 6,905,537 — 357,574
 Public Safety 68,682,811 8,792,666 448,616 —
 Public Works 33,150,675 2,353,048 3,111,437 —
 Health and Welfare 2,933,137 — — 2,041,323
 Interest on Long-Term Debt 2,109,247 — 1,201,050 —
 Total Governmental Activities 129,449,847 18,051,251 4,761,103 2,398,897

Business-Type Activities
 Water and Sewer 10,435,443 17,829,037 — —
 Performing Arts Center 4,744,085 2,221,860 57,766 593,787
 Skokie/Edison Parking Lot — 9,959 — —
  Total Business-Type Activities 15,179,528 20,060,856 57,766 593,787

  Total Primary Government 144,629,375 38,112,107 4,818,869 2,992,684

 General Revenues
 Taxes
 Property Taxes
 Home Rule Sales Taxes
 Utility Taxes
 Food and Beverage Tax
 Hotel and Motel Taxes
 Telecommunications Taxes
 Other Taxes
 Intergovernmental - Unrestricted
 State Income Tax
 Sales Tax
 Local Use Tax
 Replacement Tax
 Other Intergovernmental Taxes
 Investment Income
 Miscellaneous
 Transfers - Internal Activity

 Change in Net Position

 Net Position - as Previously Reported
 Restatement - Change in Accounting Entity
 Restatement - Error Correction
 Net Position - Beginning as Restated

 Net Position - Ending

 The notes to the financial statements are an integral part of this statement.
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 Net (Expenses)/Revenues
Governmental Business-Type
 Activities Activities Totals


  (15,310,866) — (15,310,866)
  (59,441,529) — (59,441,529)
  (27,686,190) — (27,686,190)
 (891,814) — (891,814)
 (908,197) — (908,197)
 (104,238,596) — (104,238,596)


 — 7,393,594 7,393,594
 — (1,870,672) (1,870,672)
 — 9,959 9,959
 — 5,532,881 5,532,881

 (104,238,596) 5,532,881 (98,705,715)


 23,237,962 — 23,237,962
 18,832,130 — 18,832,130
 5,384,525 — 5,384,525
 5,590,538 — 5,590,538
 2,121,549 — 2,121,549
 931,592 — 931,592
 3,874,250 — 3,874,250

 12,095,471 — 12,095,471
 20,494,748 — 20,494,748
 1,835,015 — 1,835,015
 1,884,391 — 1,884,391
 346,140 — 346,140
 6,482,298 436,051 6,918,349
 3,223,059 1,809,134 5,032,193
 863,726 (863,726) —
  107,197,394 1,381,459 108,578,853

 2,958,798 6,914,340 9,873,138

  108,599,597 83,628,934 192,228,531
 505,155 — 505,155
 (6,067,970) — (6,067,970)
  103,036,782 83,628,934 186,665,716

  105,995,580 90,543,274 196,538,854

 The notes to the financial statements are an integral part of this statement.
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VILLAGE OF SKOKIE, ILLINOIS

Balance Sheet - Governmental Funds
April 30, 2025




 General
 ASSETS
Cash and Investments $ 41,465,927
Receivables - Net of Allowances
  Property Taxes 2,104,495
  Other Taxes 6,028,208
  Accounts 1,296,956
  Notes 701,050
  Leases 282,147
Due from Other Governments 7,458,960
Due from Other Funds 12,215,233
Advances to Other Funds 1,490,746
Payroll Advances 253,311
Prepaids 37,074
Inventories 1,390

 Total Assets 73,335,497

 LIABILITIES
Accounts Payable 3,552,181
Retainage Payable —
Accrued Payroll 1,930,666
Other Payables 1,513,760
Deposits 3,886,397
Due to Other Funds 282,072
Advances from Other Funds —
 Total Liabilities 11,165,076

 DEFERRED INFLOWS OF RESOURCES
Property Taxes 2,031,760
Other Taxes 111,630
Leases 344,332
Grants 262,336
Deferred Revenue —
 Total Deferred Inflows of Resources 2,750,058
 Total Liabilities and Deferred Inflows of Resources 13,915,134

 FUND BALANCES
Nonspendable 1,782,521
Restricted 1,042,913
Committed 17,951,229
Assigned 3,592,534
Unassigned 35,051,166
 Total Fund Balances 59,420,363
 Total Liabilities, Deferred Inflows of Resources and Fund Balances 73,335,497


 The notes to the financial statements are an integral part of this statement.
 34
 Return to Agenda




 Special Capital
 Revenue Projects
  Science and Economic Debt Building and
Technology TIF Development Service Equipment Nonmajor Totals

 6,812,568 11,590,662 16,181,092 18,145,934 22,504,545 116,700,728

 — — 5,513,013 — 1,468 7,618,976
 — — — 46,209 65,434 6,139,851
 — 141,350 — — 274,490 1,712,796
 7,900,000 — — — — 8,601,050
 1,007,030 — — — — 1,289,177
 — — 14,185,000 66,908 373,370 22,084,238
 175 271 — 11,000 393,166 12,619,845
 — — — — — 1,490,746
 — — — — — 253,311
 — — — 3,127,626 — 3,164,700
 — — — — — 1,390

 15,719,773 11,732,283 35,879,105 21,397,677 23,612,473 181,676,808


 138,753 317,852 825 1,794,527 942,542 6,746,680
 — — — 32,794 — 32,794
 3,597 8,778 — — 4,405 1,947,446
 — 45,940 — — 11,225 1,570,925
 — — — 132,994 — 4,019,391
 110,223 7,500,000 — — 4,744,981 12,637,276
 — — — — 1,490,746 1,490,746
 252,573 7,872,570 825 1,960,315 7,193,899 28,445,258


 — — 5,513,013 — 1,468 7,546,241
 — — — — — 111,630
 954,265 — — — — 1,298,597
 — — — — 0 262,336
 — — 14,185,000 — — 14,185,000
 954,265 — 19,698,013 — 1,468 23,403,804
 1,206,838 7,872,570 19,698,838 1,960,315 7,195,367 51,849,062


 — — — 3,127,626 — 4,910,147
 14,512,935 3,859,713 16,180,267 — 15,549,456 51,145,284
 — — — — 438,375 18,389,604
 — — — 16,309,736 518,780 20,421,050
 — — — — (89,505) 34,961,661
 14,512,935 3,859,713 16,180,267 19,437,362 16,417,106 129,827,746
 15,719,773 11,732,283 35,879,105 21,397,677 23,612,473 181,676,808


 The notes to the financial statements are an integral part of this statement.
 35
 Return to Agenda

VILLAGE OF SKOKIE, ILLINOIS

Reconciliation of the Total Governmental Fund Balance to the Statement of Net Position - Governmental
Activities
April 30, 2025



Total Governmental Fund Balances $ 129,827,746

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

 Capital assets used in Governmental Activities are not financial
  resources and therefore, are not reported in the funds. 212,847,209

 Deferred outflows (inflows) of resources related to the pensions not reported in the funds.
  Deferred Items - IMRF 4,429,627
  Deferred Items - SLEP 8,866
  Deferred Items - Police Pension 8,239,762
  Deferred Items - Firefighters' Pension 4,971,069
  Deferred Items - RBP 1,343,988

 A net pension asset is not considered to represent a financial resource and
  therefore is not reported in the funds.
 Net Pension Asset - IMRF 173,194

 Certain revenues that are deferred in the governmental funds are recognized as revenue
  in the governmental activities 14,296,630

 Internal service funds are used by the Village to charge the costs of vehicle and
  equipment management and employee compensated absences to individual funds.
  The assets and liabilities of the internal service funds are included in
  the governmental activities in the Statement of Net Position 4,915,781

 Long-term liabilities are not due and payable in the current
  period and therefore are not reported in the funds.
 Compensated Absences Payable (2,470,211)
 Net Pension Liability - SLEP (18,929)
 Net Pension Liability - Police Pension (33,807,932)
 Net Pension Liability - Firefighters' Pension (30,747,600)
 Total OPEB Liability - RBP (8,947,499)
 General Obligation Bonds Payable (187,250,000)
 Notes Payable (5,109,750)
 Subscriptions Payable (2,420,710)
 Unamortized Bond Premium (1,951,999)
 Unamortized Loss on Refunding 112,603
 Accrued Interest Payable (2,446,265)

Net Position of Governmental Activities 105,995,580


 The notes to the financial statements are an integral part of this statement.
 36
 Return to Agenda

VILLAGE OF SKOKIE, ILLINOIS

Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds
For the Fiscal Year Ended April 30, 2025




 See Following Page




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 Return to Agenda

VILLAGE OF SKOKIE, ILLINOIS

Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds
For the Fiscal Year Ended April 30, 2025




 General

Revenues
 Taxes $ 18,265,777
 Intergovernmental 57,695,960
 Licenses and Permits 2,951,030
 Charges for Services 11,711,456
 Fines 2,006,243
 Investment Income 3,490,506
 Miscellaneous 670,897
 Total Revenues 96,791,869

Expenditures
 General Government 12,317,980
 Public Safety 51,078,181
 Public Works 16,618,413
 Health and Welfare 2,291,013
 Capital Outlay —
 Debt Service
  Principal Retirement —
  Interest and Fiscal Charges —
 Total Expenditures 82,305,587

Excess (Deficiency) of Revenues
 Over (Under) Expenditures 14,486,282

Other Financing Sources (Uses)
 Disposal of Capital Assets 111,058
 Transfers In 233,364
 Transfers Out (13,252,505)
 (12,908,083)

Net Change in Fund Balances 1,578,199

Fund Balances - as Previously Reported 57,842,164
Restatement - Change within Accounting Entity —
Fund Balances - Beginning as Restated 57,842,164

Fund Balances - Ending 59,420,363




 The notes to the financial statements are an integral part of this statement.
 38
 Return to Agenda




 Special Capital
 Revenue Projects
  Science and Economic Debt Building and
Technology TIF Development Service Equipment Nonmajor Totals


 7,044,965 1,215,775 12,128,014 — 2,485,885 41,140,416
 — — 1,201,050 — 3,843,651 62,740,661
 — — — 745,188 — 3,696,218
 — — — — 634,334 12,345,790
 — — — — 3,000 2,009,243
 45,218 8 — 1,999,996 946,570 6,482,298
 349,108 151,648 — 2,721,133 10,273 3,903,059
 7,439,291 1,367,431 13,329,064 5,466,317 7,923,713 132,317,685


 961,359 752,068 4,776 1,595,651 1,110,384 16,742,218
 — — 3,738,873 — — 54,817,054
 — — — — 854,654 17,473,067
 — — — — 642,124 2,933,137
 — — — 19,863,453 — 19,863,453

 880,000 — 11,720,000 291,008 — 12,891,008
 234,660 — 2,086,961 66,437 — 2,388,058
 2,076,019 752,068 17,550,610 21,816,549 2,607,162 127,107,995


 5,363,272 615,363 (4,221,546) (16,350,232) 5,316,551 5,209,690


 — — — — — 111,058
 — — 4,276,147 17,291,805 — 21,801,316
 (2,557,993) (1,994,630) — — (5,627,327) (23,432,455)
 (2,557,993) (1,994,630) 4,276,147 17,291,805 (5,627,327) (1,520,081)

 2,805,279 (1,379,267) 54,601 941,573 (310,776) 3,689,609

 11,707,656 5,238,980 16,125,666 18,495,789 16,222,727 125,632,982
 — — — — 505,155 505,155
 11,707,656 5,238,980 16,125,666 18,495,789 16,727,882 126,138,137

 14,512,935 3,859,713 16,180,267 19,437,362 16,417,106 129,827,746




 The notes to the financial statements are an integral part of this statement.
 39
 Return to Agenda

VILLAGE OF SKOKIE, ILLINOIS

Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of the
Governmental Funds to the Statement of Activities - Governmental Activities
For the Fiscal Year Ended April 30, 2025



Net Change in Fund Balances - Total Governmental Funds $ 3,689,609

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

 Governmental funds report capital outlays as expenditures. However, in the
  Statement of Activities the cost of those assets is allocated over their estimated
  useful lives and reported as depreciation expense.
 Capital Outlays 8,094,534
 Depreciation Expense (6,733,732)
 Disposals - Cost (111,532)
 Disposals - Accumulated Depreciation 62,921

 An addition to a net pension asset is not considered to be an increase in a
  financial asset in the governmental funds.
 Change in Net Pension Asset - IMRF 2,250,039

 Changes in certain revenues recognized as revenue only in the governmental activities. (772,766)

 The net effect of deferred outflows (inflows) of resources related
  to the pensions not reported in the funds.
 Change in Deferred Items - IMRF (4,737,974)
 Change in Deferred Items - SLEP (10,202)
 Change in Deferred Items - Police Pension (7,931,818)
 Change in Deferred Items - Firefighters'' Pension (11,907,225)
 Change in Deferred Items - RBP (452,401)

 The issuance of long-term debt provides current financial resources to
  governmental funds, while the repayment of the principal on long-term
  debt consumes the current financial resources of the governmental funds.
 Change in Compensated Absences Payable (97,514)
 Change in Net Pension Liability - SLEP 2,664
 Change in Net Pension Liability - Police Pension 2,405,368
 Change in Net Pension Liability - Firefighters' Pension 5,496,995
 Change in Total OPEB Liability - RBP 373,842
 Retirement of Debt 12,891,008
 Amortization of Bond Premium 284,758
 Amortization of Loss on Refunding (65,334)

 Internal service funds are used by the Village to charge the costs of vehicle and equipment
 management and employee compensated absences to individual funds.
 The net revenue of certain activities of internal service funds is
 reported with governmental activities. 168,171

 Changes to accrued interest on long-term debt in the Statement of Activities
  does not require the use of current financial resources and, therefore, are not
  reported as expenditures in the governmental funds. 59,387

Changes in Net Position of Governmental Activities 2,958,798


 The notes to the financial statements are an integral part of this statement.
 40
 Return to Agenda

VILLAGE OF SKOKIE, ILLINOIS

Statement of Net Position - Proprietary Funds
April 30, 2025




 See Following Page




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 Return to Agenda

VILLAGE OF SKOKIE, ILLINOIS

Statement of Net Position - Proprietary Funds
April 30, 2025



 Business-Type Activities - Enterprise Governmental
 Nonmajor Activities
 Water and Performing Skokie/Edison Internal
 Sewer Arts Center Parking Lot Totals Service

 ASSETS

Current Assets
 Cash and Investments $ 16,667,622 1,095,007 271,899 18,034,528 7,024,760
 Receivables - Net of Allowances
 Accounts 4,745,938 187,415 — 4,933,353 —
 Due from Other Funds 2,577 — — 2,577 14,854
 Prepaids — 132,283 — 132,283 —
 Inventories — 17,189 — 17,189 —
 Total Current Assets 21,416,137 1,431,894 271,899 23,119,930 7,039,614

Noncurrent Assets
 Capital Assets
  Nondepreciable 756,335 1,858,026 — 2,614,361 —
  Depreciable 89,954,663 22,858,876 3,546,909 116,360,448 —
  Accumulated Depreciation (31,621,586) (14,429,999) (3,546,909) (49,598,494) —
 Total Noncurrent Assets 59,089,412 10,286,903 — 69,376,315 —

 Other Assets
  Net Pension Asset - IMRF 16,438 — — 16,438 1,960
 Total Noncurrent Assets 59,105,850 10,286,903 — 69,392,753 1,960
 Total Assets 80,521,987 11,718,797 271,899 92,512,683 7,041,574

  DEFERRED OUTFLOWS OF RESOURCES

Deferred Items - IMRF 432,189 — — 432,189 51,531
Deferred Items - RBP 141,989 — — 141,989 4,346
 Total Deferred Outflows of Resources 574,178 — — 574,178 55,877
 Total Assets and Deferred
 Outflows of Resources 81,096,165 11,718,797 271,899 93,086,861 7,097,451




 The notes to the financial statements are an integral part of this statement.
 42
 Return to Agenda




 Business-Type Activities - Enterprise Governmental
 Nonmajor Activities
 Water and Performing Skokie/Edison Internal
 Sewer Arts Center Parking Lot Totals Service

 LIABILITIES

Current Liabilities
 Accounts Payable $ 439,645 432,928 — 872,573 151,198
 Retainage Payable — — — — —
 Accrued Payroll 70,699 52,986 — 123,685 2,647
 Accrued Interest Payable — — — — —
 Claims Payable — — — — 2,012,207
 Due to Other Funds — — — — —
 Other Payables 5,652 982,216 — 987,868 —
 Current Portion of Long-Term Debt 44,042 — — 44,042 8,772
  Total Current Liabilities 560,038 1,468,130 — 2,028,168 2,174,824

Noncurrent Liabilities
 Compensated Absences Payable 66,603 — — 66,603 —
 Net Pension Liability - IMRF — — — — —
 Total OPEB Liability - RBP 352,060 — — 352,060 2,842
  Total Noncurrent Liabilities 418,663 — — 418,663 2,842
 Total Liabilities 978,701 1,468,130 — 2,446,831 2,177,666

  DEFERRED INFLOWS OF RESOURCES

Deferred Items - IMRF 11,764 — — 11,764 1,403
Deferred Items - RBP 84,992 — — 84,992 2,601
 Total Deferred Inflows of Resources 96,756 — — 96,756 4,004
 Total Liabilities and Deferred
 Inflows of Resources 1,075,457 1,468,130 — 2,543,587 2,181,670

 NET POSITION

Net Investment in Capital Assets 59,089,412 10,286,903 — 69,376,315 —
Restricted - Employee Benefits 16,438 — — 16,438 1,960
Unrestricted 20,914,858 (36,236) 271,899 21,150,521 4,913,821
 Total Net Position 80,020,708 10,250,667 271,899 90,543,274 4,915,781

 Total Liabilities, Deferred Inflows of
  Resources, and Net Position 81,096,165 11,718,797 271,899 93,086,861 7,097,451




 The notes to the financial statements are an integral part of this statement.
 43
 Return to Agenda

VILLAGE OF SKOKIE, ILLINOIS

Statement of Revenues, Expenses, and Changes in Net Position - Proprietary Funds
For the Fiscal Year Ended April 30, 2025




 Water and
 Sewer

Operating Revenues
 Charges for Services $ 17,781,388
 Interfund Services —
 Other 47,649
  Total Operating Revenues 17,829,037

Operating Expenses
 Operations 9,114,903
 Depreciation 1,320,540
  Total Operating Expenses 10,435,443

Operating Income (Loss) 7,393,594

Nonoperating Revenues
 Operating Grants and Contributions —
 Investment Income 215,466
 Other Income 229,795
 445,261

Income (Loss) before Transfers
 and Contributions 7,838,855

Transfers Out (863,726)
Transfers In —
Capital Contributions —
 (863,726)

Change in Net Position 6,975,129

Net Position - Beginning 73,045,579

Net Position - Ending 80,020,708




 The notes to the financial statements are an integral part of this statement.
 44
 Return to Agenda




Business-Type Activities Governmental
 Nonmajor Activities
Performing Skokie/Edison Internal
Arts Center Parking Lot Totals Service



 2,112,929 9,959 19,904,276 —
 — — — 1,130,107
 108,931 — 156,580 —
 2,221,860 9,959 20,060,856 1,130,107



 4,082,899 — 13,197,802 3,456,801
 661,186 — 1,981,726 —
 4,744,085 — 15,179,528 3,456,801

 (2,522,225) 9,959 4,881,328 (2,326,694)



 57,766 — 57,766 —
 220,585 — 436,051 —
 1,579,339 — 1,809,134 —
 1,857,690 — 2,302,951 —



 (664,535) 9,959 7,184,279 (2,326,694)

 — — (863,726) —
 — — — 2,494,865
 593,787 — 593,787 —
 593,787 — (269,939) 2,494,865

 (70,748) 9,959 6,914,340 168,171

  10,321,415 261,940 83,628,934 4,747,610

  10,250,667 271,899 90,543,274 4,915,781




 The notes to the financial statements are an integral part of this statement.
 45
 Return to Agenda

VILLAGE OF SKOKIE, ILLINOIS

Statement of Cash Flows - Proprietary Funds
For the Fiscal Year Ended April 30, 2025




 Water and
 Sewer

Cash Flows from Operating Activities
 Receipts from Customers and Users $ 17,958,552
 Interfund Services Provided —
 Payments to Suppliers (7,449,740)
 Payments to Employees (1,851,052)
 8,657,760

Cash Flows from Capital and Related
 Financing Activities
  Purchase of Capital Assets (8,389,529)

Cash Flows from Noncapital Financing Activities
 Transfers In —
 Transfers Out (863,726)
 (863,726)

Cash Flows from Investing Activities
 Investment Income 215,466

Net Change in Cash and Cash Equivalents (380,029)

Cash and Cash Equivalents - Beginning 17,047,651

Cash and Cash Equivalents - Ending 16,667,622

Reconciliation of Operating Income to Net Cash Provided (Used) by Operating Activities
 Operating Income (Loss) 7,393,594
  Adjustments to Reconcile Operating Income to Net Cash Provided by
 (Used in) Operating Activities:
 Depreciation Expense 1,320,540
 Other Income (Expense) 511,706
 (Increase) Decrease in Current Assets (382,191)
 Increase (Decrease) in Current Liabilities (185,889)

Net Cash Provided by Operating Activities 8,657,760

Noncash Capital and Related Financing Activities
 Capital Contributions —

 The notes to the financial statements are an integral part of this statement.
 46
 Return to Agenda




Business-Type Activities Governmental
 Nonmajor Activities
 Performing Skokie/Edison Internal
 Arts Center Parking Lot Totals Service



 3,903,083 9,959 21,871,594 36,115
 — — — 1,131,357
  (4,041,704) — (11,491,444) (3,731,836)
 — — (1,851,052) (221,551)
 (138,621) 9,959 8,529,098 (2,785,915)




 (146,467) — (8,535,996) —



 — — — 2,494,865
 — — (863,726) —
 — — (863,726) 2,494,865



 220,585 — 436,051 —

 (64,503) 9,959 (434,573) (291,050)

 1,159,510 261,940 18,469,101 7,315,810

 1,095,007 271,899 18,034,528 7,024,760



  (2,522,225) 9,959 4,881,328 (2,326,694)



 661,186 — 1,981,726 —
 1,637,105 — 2,148,811 36,115
 44,118 — (338,073) 1,250
 41,195 — (144,694) (496,586)

 (138,621) 9,959 8,529,098 (2,785,915)



 593,787 — 593,787 —

 The notes to the financial statements are an integral part of this statement.
 47
 Return to Agenda

VILLAGE OF SKOKIE, ILLINOIS

Statement of Fiduciary Net Position
April 30, 2025



 Pension
 Trust

 ASSETS

Cash and Cash Equivalents $ 289,140

Investments
 Illinois Police Officers' Pension Investment Fund 173,379,739
 Illinois Firefighters' Pension Investment Fund 190,553,894
Prepaids 7,361
 Total Assets 364,230,134

 LIABILITIES

Accounts Payable 8,685

 NET POSITION

Net Position Restricted for Pensions 364,221,449




 The notes to the financial statements are an integral part of this statement.
 48
 Return to Agenda

VILLAGE OF SKOKIE, ILLINOIS

Statement of Changes in Fiduciary Net Position
For the Fiscal Year Ended April 30, 2025



 Pension
 Trust

Additions
 Contributions
  Employer $ 6,113,947
  Plan Members 2,518,123
 Total Contributions 8,632,070

 Investment Earnings
  Interest Earned 3,551,445
  Net Change in Fair Value 31,320,607
 34,872,052
  Less Investment Expenses (426,463)
 Net Investment Income 34,445,589

  Total Additions 43,077,659

Deductions
 Administration 160,954
 Benefits and Refunds 22,942,800
  Total Deductions 23,103,754

Change in Fiduciary Net Position 19,973,905

Net Position Restricted for Pensions
 Beginning 344,247,544

 Ending 364,221,449




 The notes to the financial statements are an integral part of this statement.
 49
 Return to Agenda

VILLAGE OF SKOKIE, ILLINOIS

Notes to the Financial Statements
April 30, 2025



NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The Village of Skokie, Illinois (the Village), was incorporated in 1888. The Village is a home-rule municipality,
under the 1970 Illinois Constitution, located in Cook County, Illinois. The Village operates as a municipal
corporation governed by an elected board.

The government-wide financial statements are prepared in accordance with generally accepted accounting
principles (GAAP). The Governmental Accounting Standards Board (GASB) is responsible for establishing
GAAP for state and local governments through its pronouncements (Statements and Interpretations). The more
significant of the Village’s accounting policies established in GAAP and used by the Village are described below.

REPORTING ENTITY

The Village is a municipal corporation governed by an elected mayor and six-member Board of Trustees. The
accompanying financial statements present the government and its component units, entities for which the
government is considered to be financially accountable. Blended component units are, in substance, part of the
primary government’s operations, even though they are legally separate entities. Thus, blended component units
are appropriately presented as funds of the primary government. Each discretely presented component unit is
reported in a separate column in the government-wide financial statements to emphasize that it is both legally and
substantively separate from the government. Management has determined that there are two fiduciary component
units that are required to be included in the financial statements of the Village as pension trust funds and there are
no discretely component units to include in the reporting entity.

Blended Component Units

Skokie Police Pension Fund

The Village’s sworn police employees participate in the Skokie Police Pension Fund (SPPF). SPPF functions for
the benefit of these employees and is governed by a five-member pension board. Two members appointed by the
Village’s Mayor, one elected pension beneficiary and two elected police employees constitute the pension board.
The participants are required to contribute a percentage of salary as established by state statute and the Village is
obligated to fund all remaining SPPF costs based upon actuarial valuations. The State of Illinois is authorized to
establish benefit levels and the Village is authorized to approve the actuarial assumptions used in the
determination of contribution levels. Although it is legally separate from the Village, the SPPF is reported as if it
were part of the primary government because its sole purpose is to provide retirement benefits for the Village’s
police employees. The SPPF is reported as a pension trust fund.

Skokie Firefighters' Pension Fund

The Village’s sworn firefighters participate in the Skokie Firefighters' Pension Fund (SFPF). SFPF functions for
the benefit of those employees and is governed by a five-member pension board, with two members appointed by
the Village Mayor, two elected from active participants of the Fund, and one elected from the retired members of
the Fund. The participants are required to contribute a percentage of salary as established by state statute and the
Village is obligated to fund all remaining SFPF costs based upon actuarial valuations. The State of Illinois is
authorized to establish benefit levels and the Village is authorized to approve the actuarial assumptions used in the
determination of contribution levels. Although it is legally separate from the Village, the SFPF is reported as if it
were part of the primary government because its sole purpose is to provide retirement benefits for the Village’s
sworn firefighters. The SFPF is reported as a fiduciary fund, and specifically a pension trust fund, due to the
fiduciary responsibility exercised over the SFPF.

 50
 Return to Agenda

VILLAGE OF SKOKIE, ILLINOIS

Notes to the Financial Statements
April 30, 2025



NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued

BASIS OF PRESENTATION

Government-Wide Statements

The Village’s basic financial statements include both government-wide (reporting the Village as a whole) and
fund financial statements (reporting the Village’s major funds). Both the government-wide and fund financial
statements categorize primary activities as either governmental or business-type. The Village’s public safety,
public works, health and welfare, and general administrative services are classified as governmental activities.
The Village’s water and sewer, performing arts center, and Skokie/Edison parking lot services are classified as
business-type activities.

In the government-wide Statement of Net Position, both the governmental and business-type activities columns
are: (a) presented on a consolidated basis by column, and (b) reported on a full accrual, economic resource basis,
which recognizes all long-term assets/deferred outflows and receivables as well as long-term debt/deferred
inflows and obligations. The Village’s net position is reported in three parts: net investment in capital assets;
restricted; and unrestricted. The Village utilizes restricted resources to finance qualifying activities.

The government-wide Statement of Activities reports both the gross and net cost of each of the Village’s
functions and business-type activities (general government, public safety, public works, health and welfare, etc.).
The functions are supported by general government revenues (property, sales and use taxes, certain
intergovernmental revenues, fines, permits and charges, etc.). The Statement of Activities reduces gross expenses
(including depreciation) by related program revenues, operating and capital grants. Program revenues must be
directly associated with the function (general government, police and fire, public works, health and welfare, etc.)
or a business-type activity. Operating grants include operating-specific and discretionary (either operating or
capital) grants while the capital grants column reflects capital-specific grants.

The net costs (by function or business-type activity) are normally covered by general revenue (property taxes,
intergovernmental revenues, fines, permits and charges, etc.).

The Village does not allocate indirect costs. An administrative service fee is charged by the General Fund to the
other operating funds that is eliminated like a reimbursement (reducing the revenue and expense in the General
Fund) to recover the direct costs of General Fund services provided (finance, personnel, purchasing, legal,
technology management, etc.).

This government-wide focus is more on the sustainability of the Village as an entity and the change in the
Village’s net position resulting from the current year’s activities.

Fund Financial Statements

The financial transactions of the Village are reported in individual funds in the fund financial statements. Each
fund is accounted for by providing a separate set of self-balancing accounts that comprise its assets/deferred
outflows, liabilities/deferred inflows, fund equity, revenues and expenditures/expenses. Funds are organized into
three major categories: governmental, proprietary, and fiduciary. The emphasis in fund financial statements is on
the major funds in either the governmental or business-type activities categories.




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VILLAGE OF SKOKIE, ILLINOIS

Notes to the Financial Statements
April 30, 2025



NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued

REPORTING ENTITY - Continued

Fund Financial Statements - Continued

GASB Statement No. 34 sets forth minimum criteria (percentage of the assets/deferred outflows, liabilities/
deferred inflows, revenues or expenditures/expenses of either fund category or the governmental and enterprise
combined) for the determination of major funds. The Village may selectively add funds, as major funds, which
either had debt outstanding or specific community focus. The nonmajor funds are combined in a column in the
fund financial statements. A fund is considered major if it is a primary operating fund of the Village or meets the
following criteria:

 Total assets/deferred outflows, liabilities/deferred inflows, revenues, or expenditures/expenses of that
 individual governmental or enterprise fund are at least 10 percent of the corresponding total for all funds
 of that category or type; and

 Total assets/deferred outflows, liabilities/deferred inflows, revenues, or expenditures/expenses of the
 individual governmental or enterprise fund are at least 5 percent of the corresponding total for all
 governmental and enterprise funds combined.

The various funds are reported by generic classification within the financial statements. The following fund types
are used by the Village:

Governmental Funds

The focus of the governmental funds’ measurement (in the fund statements) is upon determination of financial
position and changes in financial position (sources, uses, and balances of financial resources) rather than upon net
income. The following is a description of the governmental funds of the Village:

General Fund is the general operating fund of the Village. It accounts for all revenues and expenditures of the
Village which are not accounted for in other funds. The General Fund is a major fund.

Special Revenue Funds are used to account for the proceeds of specific revenue sources that are legally restricted
to expenditures for specified purposes. The Village maintains 13 special revenue funds. The Science and
Technology TIF Fund, a major fund, is used used to account for incremental property tax revenues that are
restricted for improvements to the area encompassing the former Pfizer pharmaceutical company research and
development facilities. The Economic Development Fund, a major fund, is used to account for a portion of real
estate transfer taxes (66% on an annual basis) and expenditures related to broader economic development efforts
throughout the Village.




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VILLAGE OF SKOKIE, ILLINOIS

Notes to the Financial Statements
April 30, 2025



NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued

BASIS OF PRESENTATION - Continued

Fund Financial Statements - Continued

Governmental Funds - Continued

Debt Service Funds are used to account for the accumulation of of resources for, and the payment of, general
long-term debt principal and interest. The Debt Service Fund is treated as a major fund.

Capital Projects Funds are used to account for financial resources to be used for the acquisition or construction of
major capital facilities (other than those financed by business-type/proprietary funds). The Village maintains one
capital projects funds. The Building and Equipment Fund is treated as a major fund, and used to account for
revenues that are restricted, committed or assigned for building construction, computerization and major
equipment purchases.

Proprietary Funds

The focus of proprietary fund measurement is upon determination of operating income, changes in net position,
financial position, and cash flows. The generally accepted accounting principles applicable are those similar to
businesses in the private sector. The following is a description of the proprietary funds of the Village:

Enterprise funds account for operations for which a fee is charged to external users for goods or services and the
activity (a) is financed with debt that is solely secured by a pledge of the net revenues, (b) has third party
requirements that the cost of providing services, including capital costs, be recovered with fees and charges or (c)
establishes fees and charges based on a pricing policy designed to recover similar costs. The Village maintains
three enterprise funds. The Water and Sewer Fund, a major fund, accounts for operations of the water and sewer
services provided to the residents of the Village. The Performing Arts Center Fund, also a major fund, accounts
for operations of the North Shore Center for Performing Arts in Skokie.

Internal Service Funds are used to account for the financing of goods or services provided by an activity to other
departments, funds or component units of the Village on a cost-reimbursement basis. The Village maintains one
internal services funds. The Casualty Insurance Fund is used to account for resources set aside to protect the
Village from risk inherent to its operations and associated expenditures. The fund records general liability,
property, and workers’ compensation insurance reserves and claim expenses.

The Village’s internal service funds are presented in the proprietary funds’ financial statements. Because the
principal users of the internal services are the Village’s governmental activities, the financial statements of the
internal service funds are consolidated into the governmental column when presented in the government-wide
financial statements. To the extent possible, the cost of these services is reported in the appropriate functional
activity (general government, police and fire, highways and streets, etc.).




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VILLAGE OF SKOKIE, ILLINOIS

Notes to the Financial Statements
April 30, 2025



NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued

BASIS OF PRESENTATION - Continued

Fund Financial Statements - Continued

Fiduciary Funds

Fiduciary funds are used to report assets held in a trustee or custodial capacity for others and therefore are not
available to support Village programs. The reporting focus is on net position and changes in net position and is
reported using accounting principles similar to proprietary funds.

Pension Trust Funds are used to account for assets held in a trustee capacity for pension benefit payments. The
Police Pension Fund accounts for the accumulation of resources to pay retirement and other related benefits for
sworn members of the Village’s police force. The Firefighters’ Pension Fund accounts for the accumulation of
resources to pay retirement and other related benefits for sworn members of the Village’s Fire Department.

The Village’s fiduciary funds are presented in the fiduciary fund financial statements. Since by definition these
assets are being held for the benefit of a third party (pension participants) and cannot be used to address activities
or obligations of the Village, these funds are not incorporated into the government-wide statements.

MEASUREMENT FOCUS AND BASIS OF ACCOUNTING

Measurement focus is a term used to describe “which” transactions are recorded within the various financial
statements. Basis of accounting refers to “when” transactions are recorded regardless of the measurement focus
applied.

Measurement Focus

On the government-wide Statement of Net Position and the Statement of Activities, both governmental and
business-type activities are presented using the economic resources measurement focus as defined below. In the
fund financial statements, the “current financial resources” measurement focus or the “economic resources”
measurement focus is used as appropriate.

All governmental funds utilize a “current financial resources” measurement focus. Only current financial assets/
deferred outflows and liabilities/deferred inflows are generally included on their balance sheets. Their operating
statements present sources and uses of available spendable financial resources during a given period. These funds
use fund balance as their measure of available spendable financial resources at the end of the period.

All proprietary and fiduciary funds utilize an “economic resources” measurement focus. The accounting
objectives of the “economic resources” measurement focus is the determination of operating income, changes in
net position (or cost recovery), financial position, and cash flows. All assets/deferred outflows, liabilities/deferred
inflows (whether current or noncurrent) associated with their activities are reported.




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VILLAGE OF SKOKIE, ILLINOIS

Notes to the Financial Statements
April 30, 2025



NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued

MEASUREMENT FOCUS AND BASIS OF ACCOUNTING - Continued

Basis of Accounting

In the government-wide Statement of Net Position and Statement of Activities, governmental and business-type
activities are presented using the accrual basis of accounting. Under the accrual basis of accounting, revenues are
recognized when earned and expenses are recorded when the liability/deferred inflow is incurred or economic
asset used. Revenues, expenses, gains, losses, assets/deferred outflows, and liabilities/deferred inflows resulting
from exchange and exchange-like transactions are recognized when the exchange takes place.

In the fund financial statements, governmental funds are presented on the modified accrual basis of accounting.
Under this modified accrual basis of accounting, revenues are recognized when “measurable and available.”
Measurable means knowing or being able to reasonably estimate the amount. Available means collectible within
the current period or within sixty days after year end. The Village recognizes property taxes when they become
both measurable and available in accordance with GASB Codification Section P70. A sixty-day availability
period is used for revenue recognition for all other governmental fund revenues. Expenditures (including capital
outlay) are recorded when the related fund liability is incurred, except for general obligation bond principal and
interest which are recognized when due.

In applying the susceptible to accrual concept under the modified accrual basis, those revenues susceptible to
accrual are property taxes, sales and use taxes, utility taxes, hotel/motel taxes, fines, interest revenue, and charges
for services. All other revenues are not susceptible to accrual because generally they are not measurable until
received in cash.

All proprietary funds, pension trust funds and custodial funds utilize the accrual basis of accounting. Under the
accrual basis of accounting, revenues are recognized when earned and expenses are recorded when the liability is
incurred or economic asset used.

Proprietary funds distinguish operating revenues and expenses from nonoperating items. Operating revenues and
expenses generally result from providing services and producing and delivering goods in connection with a
proprietary fund’s principal ongoing operations. The principal operating revenues of the Village’s enterprise funds
and of the Village’s internal service funds are charges to customers for sales and services. The Village also
recognizes as operating revenue the portion of tap fees intended to recover the cost of connecting new customers
to the system. Operating expenses for enterprise funds and internal service funds include the cost of sales and
services, administrative expenses, and depreciation on capital assets. All revenues and expenses not meeting this
definition are reported as nonoperating revenues and expenses.




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VILLAGE OF SKOKIE, ILLINOIS

Notes to the Financial Statements
April 30, 2025



NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued

ASSETS/DEFERRED OUTFLOWS, LIABILITIES/DEFERRED INFLOWS, AND FUND BALANCE/
NET POSITION

Cash and Investments

Cash and cash equivalents on the Statement of Net Position are considered to be cash on hand, demand deposits,
cash with fiscal agent. For the purpose of the proprietary funds “Statement of Cash Flows,” cash and cash
equivalents are considered to be cash on hand, demand deposits, cash with fiscal agent, and all highly liquid
investments with an original maturity of three months or less.

Investments are generally reported at fair value. Short-term investments are reported at cost, which approximates
fair value. For investments, the Village categorizes its fair value measurements within the fair value hierarchy
established by generally accepted accounting principles. The hierarchy is based on the valuation inputs used to
measure the fair value of the asset. Level 1 inputs are quoted prices in active markets for identical assets; Level 2
inputs are significant other observable inputs; Level 3 inputs are significant unobservable inputs.

Receivables

In the government-wide financial statements, receivables consist of all revenues earned at year-end and not yet
received. Allowances for uncollectible accounts receivable are based upon historical trends and the periodic aging
of accounts receivable. Major receivables balances for governmental activities include property taxes, sales and
use taxes, franchise taxes, and grants. Business-type activities report charges for services as their major
receivables.

Interfund Receivables, Payables and Activity

Interfund activity is reported as loans, services provided, reimbursements or transfers. Loans are reported as
interfund receivables and payables as appropriate and are subject to elimination upon consolidation. Services
provided, deemed to be at market or near market rates, are treated as revenues and expenditures/expenses.
Reimbursements are when one fund incurs a cost, charges the appropriate benefiting fund and reduces its related
cost as a reimbursement. All other interfund transactions are treated as transfers. Any residual balances
outstanding between the governmental activities and business-type activities are reported in the government-wide
financial statements as “internal balances.”

Prepaids/Inventories

Prepaids/inventories are valued at cost, which approximates market, using the first-in/first-out (FIFO) method.
Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaids in
both the government-wide and fund financial statements. The costs of governmental fund-type prepaids/
inventories are recorded as expenditures when consumed rather than when purchased.




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VILLAGE OF SKOKIE, ILLINOIS

Notes to the Financial Statements
April 30, 2025



NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued

ASSETS/DEFERRED OUTFLOWS, LIABILITIES/DEFERRED INFLOWS, AND FUND BALANCE/
NET POSITION - Continued

Capital Assets

Capital assets purchased or acquired with an original cost of $2,500 or more (depending on asset class) and an
estimated useful life in excess of five years, are reported at historical cost or estimated historical cost. Contributed
assets are reported at acquisition value as of the date received. Additions, improvements and other capital outlays
that significantly extend the useful life of an asset are capitalized. Other costs incurred for repairs and
maintenance are expensed as incurred.

The accounting and financial reporting treatment applied to a fund is determined by its measurement focus.
General capital assets are long-lived assets of the Village as a whole. When purchased, such assets are recorded as
expenditures in the governmental funds and capitalized. Infrastructure such as streets, traffic signals and signs are
capitalized. The valuation basis for general capital assets are historical cost, or where historical cost is not
available, estimated historical cost based on replacement costs.

Capital assets in the proprietary funds are capitalized in the fund in which they are utilized. The valuation bases
for proprietary fund capital assets are the same as those used for the general capital assets. Donated capital assets
are capitalized at acquisition value on the date donated.

Depreciation on all assets is computed and recorded using the straight-line method of depreciation over the
following estimated useful lives:

 Streets and Land Improvements 10 - 100 Years
 Buildings 10 - 50 Years
 Furniture, Equipment and Vehicles 5 - 20 Years
 Water Storage Tanks, Meters, Pump Houses, and Hydrants 20 - 75 Years
 Underground Water and Sewer System 50 - 100 Years
 Subscription Assets - Software 10 Years

Deferred Outflows/Inflows of Resources

Deferred outflow/inflow of resources represents a consumption/acquisition of net assets that applies to a future
period and therefore will not be recognized as an outflow of resources (expense)/inflow of resources (revenue)
until that future time.

Compensated Absences

The Village's policy allows full time employees to earn varying amounts of sick and vacation pay for each year
employed.

Full time employees accrue vacation between two to six weeks. Employees are eligible to accrue vacation based
on their length of service with the Village. Full time employees earn one sick day per month and may accrue up to
240 days.


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VILLAGE OF SKOKIE, ILLINOIS

Notes to the Financial Statements
April 30, 2025



NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued

ASSETS/DEFERRED OUTFLOWS, LIABILITIES/DEFERRED INFLOWS, AND FUND BALANCE/
NET POSITION - Continued

Compensated Absences - Continued

Upon separation of employment any unused and accrued vacation and sick time is paid out to the employee.

All vacation pay is accrued when incurred in the government-wide and proprietary fund financial statements. A
liability for these amounts is reported in the governmental funds only if they have matured, for example, as a
result of employee resignations and retirements.

Long-Term Obligations

In the government-wide financial statements, and proprietary fund types in the fund financial statements, long-
term debt and other long-term obligations are reported as liabilities in the applicable governmental activities,
business-type activities, or proprietary fund type Statement of Net Position. Bond premiums and discounts are
deferred and amortized over the life of the bonds using the effective interest method. Bonds payable are reported
net of the applicable bond premium or discount. Bond issuance costs are reported as expenses at the time of
issuance.

In the fund financial statements, governmental fund types recognize bond premiums and discounts, as well as
bond issuance costs, during the current period. The face amount of debt issued is reported as other financing
sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt
issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt
proceeds received, are reported as debt service expenditures.

Net Position

In the government-wide financial statements, equity is classified as net position and displayed in three
components:

 Net Investment in Capital Assets - Consists of capital assets, including restricted capital assets, net of
 accumulated depreciation, and reduced by the outstanding balances of any bonds, mortgages, notes or
 other borrowings that are attributable to the acquisition, construction, or improvement of those assets.

 Restricted - Consists of net position with constraints placed on the use either by (1) external groups such
 as creditors, grantors, contributors, or laws or regulations of other governments; or (2) law through
 constitutional provisions or enabling legislation.

 Unrestricted - All other net position balances that do not meet the definition of “restricted” or “net
 investment in capital assets.”

Use of Estimates

The preparation of financial statements in conformity with GAAP requires management to make estimates and
assumption that affect the reported amounts of assets and liabilities and disclosure of contingent assets and
liabilities at the date of the financial statements and the reported amounts of revenues and expenditures/expenses
during the reporting period. Actual results could differ from those estimates.

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VILLAGE OF SKOKIE, ILLINOIS

Notes to the Financial Statements
April 30, 2025



NOTE 2 - STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY

BUDGETARY INFORMATION

Annual budgets are adopted on a basis consistent with generally accepted accounting principles for all
governmental funds. Budget amounts are as originally adopted by the Board of Trustees. All annual
appropriations lapse at fiscal year end.

Prior to April 30, the Village Manager submits to the Village Board a proposed operating budget for the fiscal
year commencing May 1. The operating budget includes proposed expenditures and the means of financing them.
Public hearings are conducted to obtain taxpayer comments. Prior to July 31, the budget is legally enacted through
passage of an appropriation ordinance.

The Village is authorized to change appropriated amounts of any fund; however, revision must be approved by
two-thirds of the members of the Village Board. No revisions can be made increasing the budget unless funding is
available for the purpose of the revision. The legal level of budgetary control (i.e., the level at which expenditures
may not legally exceed appropriations) is the fund level. The appropriated budget is prepared by fund, function,
and department. The Village Manager is authorized to transfer budget amounts between departments within any
fund; however, the Village Board must approve revisions that alter the total expenditures of any fund.

During the current year, budgets were not adopted for the CTA Parking Lot Fund (Special Revenue) and the
Skokie/Edison Parking Lot Fund (Enterprise).

EXCESS OF ACTUAL EXPENDITURES/EXPENSES OVER BUDGET IN INDIVIDUAL FUNDS

The following funds had an excess of actual expenditures/expenses, exclusive of depreciation, over budget as of
the date of this report:

 Fund Excess

 General $ 11,364,242
 Science and Technology TIF 1,737,175
 Motor Fuel Tax 72,994
 Economic Development 211,358
 Wireless Alarm 36,391
 Centre East Development 160,666
 Performing Arts Center 1,270,862




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VILLAGE OF SKOKIE, ILLINOIS

Notes to the Financial Statements
April 30, 2025



NOTE 2 - STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY - Continued

DEFICIT FUND BALANCES

The following funds had deficit fund balance as of the date of this report:

 Fund Deficit

 Visitor's Bureau $ 79,710
 Special Service Area NR 10 9,795

NOTE 3 - DETAIL NOTES ON ALL FUNDS

DEPOSITS AND INVESTMENTS

The Village maintains a cash and investment pool that is available for use by all funds except the pension trust
funds. Each fund type's portion of this pool is displayed on the financial statements as "cash and investments." In
addition, investments are separately held by several of the Village's funds. The deposits and investments of the
pension trust funds are held separately from those of other funds.

Permitted Deposits and Investments - Illinois Statutes authorizes the Village to make deposits/invest in
commercial banks, savings and loan institutions, obligations of the U.S. Treasury and U.S. Agencies, obligations
of States and their political subdivisions, credit union shares, repurchase agreements, commercial paper rated
within the three highest classifications by at least two standard rating services, Illinois Funds, Illinois
Metropolitan Investment Fund, and Illinois Trust.

The Illinois Funds is an investment pool managed by the Illinois Public Treasurer’s Office which allows
governments within the State to pool their funds for investment purposes. The Illinois Funds is not registered with
the SEC as an investment company. Investments in Illinois Funds are valued at the share price, the price for which
the investment could be sold.

The Illinois Trust was established for the purpose of allowing various public agencies including, but not limited
to, counties, townships, cities, towns, villages, school districts, housing authorities and public water supply
districts, to jointly invest funds in accordance with the Laws of the State of Illinois. Participation in the Illinois
Trust is voluntary. The Illinois Trust is not registered with the SEC as an Investment Company. Investments in the
Illinois Trust are valued at the share price, the price for which the investment could be sold.




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VILLAGE OF SKOKIE, ILLINOIS

Notes to the Financial Statements
April 30, 2025



NOTE 3 - DETAIL NOTES ON ALL FUNDS - Continued

DEPOSITS AND INVESTMENTS - Continued

Village

Deposits. At year-end, the carrying amount of the Village’s deposits for governmental and business-type totaled
$32,203,460 and the bank balances totaled $32,311,489. At year-end, the Village had $69,608,086 invested in the
Illinois Funds and $39,948,470 invested in Illinois Trust which are measured by net asset value per share as
determined by the pool.

Interest Rate Risk. Interest rate risk is the risk that changes in interest rates will adversely affect the fair value of
an investment. In accordance with its investment policy, the Village limits its exposure to interest rate risk by
structuring the portfolio to provide liquidity for cash requirements for ongoing operations in short-term securities,
money market funds or similar investment pools. The Village’s investments in the Illinois Funds, IMET and the
Illinois Trust have an average maturity of less than one year.

Credit Risk. Credit risk is the risk that an issuer or other counterparty to an investment will not fulfill its
obligations. The Village limits its exposure to credit risk by limiting investments to the safest types of securities;
prequalifying the financial institutions, intermediaries and advisors with which the Village will conduct business;
and diversifying the investment portfolio so that potential losses on individual investments will be minimized. At
year-end, the Village’s investment in the Illinois Funds was rated AAA by Fitch, the investments in IMET and
Illinois Trust were AAAm by Standard & Poor's.

Custodial Credit Risk. In the case of deposits, this is the risk that in the event of a bank failure, the Village’s
deposits may not be returned to it. The Village investment policy requires pledging of collateral for all bank
balances in excess of federal depository insurance, at an amount not less than 110% of the fair market value of the
funds secured, with the collateral held by an independent third party custodian, in the name of the Village. At
year-end, the entire amount of the bank balance of deposits was covered by collateral, federal depository or
equivalent insurance.

For an investment, this is the risk that in the event of the failure of the counterparty, the Village will not be able to
recover the value of its investments or collateral securities that are in the possession of an outside party. To limit
exposure, the Village investment policy requires all security transactions that are exposed to custodial credit risk
to be processed on a delivery versus payment (DVP) basis with the underlying investments held by an
independent third party custodian and evidenced by safekeeping receipts and a written custodial agreement. The
Village’s investments in the Illinois Funds, IMET, and the Illinois Trust are not subject to custodial credit risk.

Concentration Risk. This is the risk of loss attributed to the magnitude of the Village’s investment in a single
issuer. The Village investment policy requires diversification of investments to avoid unreasonable risk by
limiting investments to avoid over concentration in securities from a specific issuer or business sector (excluding
U.S. Treasury securities); limiting investment in securities that have higher credit risks; investing in securities
with varying maturities; and continuously investing a portion of the portfolio in readily available funds such as
local government investment pools (LGIPS) or money market funds to ensure that proper liquidity is maintained
in order to meet ongoing obligations. At year-end, the Village has no investments over 5 percent of the total cash
and investment portfolio (other than investments issued or explicitly guaranteed by the U.S. government and
investments in mutual funds, external investment pools, and other pooled investments).




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VILLAGE OF SKOKIE, ILLINOIS

Notes to the Financial Statements
April 30, 2025



NOTE 3 - DETAIL NOTES ON ALL FUNDS - Continued

DEPOSITS AND INVESTMENTS - Continued

Police Pension Fund

The Illinois Police Officers Pension Investment Fund (IPOPIF) is an investment trust fund responsible for the
consolidation and fiduciary management of the pension assets of Illinois suburban and downstate police pension
funds. IPOPIF was created by Public Act 101-0610, and codified within the Illinois Pension Code, becoming
effective January 1, 2020, to streamline investments and eliminate unnecessary and redundant administrative
costs, thereby ensuring assets are available to fund pension benefits for the beneficiaries of the participating
pension funds. Participation in IPOPIF by Illinois suburban and downstate police pension funds is mandatory.
Investments of the Fund are combined in a commingled external investment pool and held by IPOPIF. A schedule
of investment expenses is included in IPOPIF‘s annual comprehensive financial report. For additional information
on IPOPIF’s investments, please refer to their annual comprehensive financial report, which can be obtained from
IPOPIF at 456 Fulton Street, Suite 402 Peoria, Illinois 61602 or at www.ipopif.org

Deposits. The Fund retains all its available cash with one financial institution. Available cash is determined to be
that amount which is required for the current expenditures of the Fund. The excess of available cash is required to
be transferred to IPOPIF for purposes of the long-term investment for the Fund. At year-end, the carrying amount
of the Fund’s cash on hand totaled $120,314 and the bank balances totaled $120,314.

Custodial Credit Risk. In the case of deposits, this is the risk that in the event of a bank failure, the Fund’s
deposits may not be returned to it. The Fund’s investment policy does not require pledging of collateral for all
bank balances in excess of federal depository insurance, since flow-through FDIC insurance is available for the
Fund's deposits with financial institutions. At year-end, all of the bank balance of deposits was covered by
collateral, federal depository or equivalent insurance.

For investments, the Fund’s investment policy limits its exposure by requiring all security transactions that are
exposed to custodial credit risk to be processed on a delivery versus payment (DVP) basis with the underlying
investments held by a third party custodian, in the name of the respective Fund, and evidenced by safekeeping
receipts. The Fund's investment in IMET is not subject to custodial credit risk.

Investments. At year-end the Fund has $173,379,739 invested in IPOPIF. In addition, the Fund has $— invested
in IMET which is measured at the Net Asset Value (NAV) per share as determined by the pool. The pooled
investments consist of the investments as noted in the target allocation table available at www.ipopif.org.
Investments in IPOPIF are valued at IPOPIF’s share price, which is the price the investment could be sold. There
are no unfunded commitments at year-end. The fund may redeem shares with a seven calendar day notice. IPOPIF
may, at its sole discretion and based on circumstances, process redemption requests with fewer than a seven
calendar day notice. Regular redemptions of the same amount on a particular day of the month may be arranged
with IPOPIF.

Investment Policy. IPOPIF’s current investment policy was adopted by the Board of Trustees on December 17,
2021. IPOPIF is authorized to invest in all investments allowed by Illinois Compiled Statutes (ILCS). The IPOPIF
shall not be subject to any of the limitations applicable to investments of pension fund assets currently held by the
transferor pension funds under Sections 1-113.1 through 1-113.12 or Article 3 of the Illinois Pension Code.

Rate of Return

For the year ended April 30, 2025, the annual money-weighted rate of return on pension plan investments, net of
pension plan investment expense, was 11.10%. The money-weighted rate of return expresses investment
performance, net of investment expense, adjusted for the changing amounts actually invested.

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VILLAGE OF SKOKIE, ILLINOIS

Notes to the Financial Statements
April 30, 2025



NOTE 3 - DETAIL NOTES ON ALL FUNDS - Continued
DEPOSITS AND INVESTMENTS - Continued

Firefighters’ Pension Fund

The Illinois Firefighters’ Pension Investment Fund (IFPIF) is an investment trust fund responsible for the
consolidation and fiduciary management of the pension assets of Illinois suburban and downstate firefighter
pension funds. IFPIF was created by Public Act 101-0610, and codified within the Illinois Pension Code,
becoming effective January 1, 2020, to streamline investments and eliminate unnecessary and redundant
administrative costs, thereby ensuring assets are available to fund pension benefits for the beneficiaries of the
participating pension funds. Participation in IFPIF by Illinois suburban and downstate firefighter pension funds is
mandatory. Investments of the Fund are combined in a commingled external investment pool and held by IFPIF.
A schedule of investment expenses is included in IFPIF’s annual report. For additional information on IFPIF’s
investments, please refer to their annual comprehensive financial report, which can be obtained from IFPIF at
1919 South Highland Avenue, Building A, Suite 237, Lombard, IL 60148 or at www.ifpif.org.
Deposits. The Fund retains all its available cash with one financial institution. Available cash is determined to be
that amount which is required for the current expenditures of the Fund. The excess of available cash is required to
be transferred to IFPIF for purposes of the long-term investment for the Fund. At year-end, the carrying amount of
the Fund’s cash on hand totaled $168,826 and the bank balances totaled $168,826.
Custodial Credit Risk. In the case of deposits, this is the risk that in the event of a bank failure, the Fund’s
deposits may not be returned to it. The Fund's investment policy requires pledging of collateral for all bank
balances in excess of federal depository insurance at an amount not less than 110% of the fair market value of the
funds secured, with the collateral held by an independent third party or the Federal Reserve Bank. At year-end,
the entire carrying amount of the bank balance of deposits is covered by federal depository or equivalent
insurance.
Investments. At year-end the Fund has $190,553,894 invested in IFPIF. The pooled investments consist of the
investments as noted in the target allocation table available at www.ifpif.org. Investments in IFPIF are valued at
IFPIF’s share price, which is the price the investment could be sold. There are no unfunded commitments at year-
end. The plan may redeem shares by giving notice by 5:00 pm central time on the 1st of each month. Requests
properly submitted on or before the 1st of each month will be processed for redemption by the 14th of the month.
Expedited redemptions may be processed at the sole discretion of IFPIF.
Investment Policy. IFPIF’s current investment policy was adopted by the Board of Trustees on June 17, 2022.
IFPIF is authorized to invest in all investments allowed by Illinois Compiled Statutes (ILCS). The IFPIF shall not
be subject to any of the limitations applicable to investments of pension fund assets currently held by the
transferor pension funds under Sections 1-113.1 through 1-113.12 or Article 4 of the Illinois Pension Code.
Rate of Return

For the year ended April 30, 2025, the annual money-weighted rate of return on pension plan investments, net of
pension plan investment expense, was 12.30%. The money-weighted rate of return expresses investment
performance, net of investment expense, adjusted for the changing amounts actually invested.




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VILLAGE OF SKOKIE, ILLINOIS

Notes to the Financial Statements
April 30, 2025



NOTE 3 - DETAIL NOTES ON ALL FUNDS - Continued

INTERFUND ADVANCES

Interfund advances as of the date of this report are as follows:

 Receivable Fund Payable Fund Amount

 General Nonmajor Governmental $ 1,490,746

Interfund advances represent payments of tax increment financing expenditures on behalf of these funds. These
amounts will be paid over several years.
INTERFUND BALANCES

The composition of interfund balances as of the date of this report, is as follows:

 Receivable Fund Payable Fund Amount

 General Nonmajor Governmental $ 4,715,233
 General Economic Development 7,500,000
 Science and Technology TIF Nonmajor Governmental 175
 Economic Development Nonmajor Governmental 271
 Building and Equipment Nonmajor Governmental 11,000
 Nonmajor Governmental Nonmajor Governmental 871
 Nonmajor Governmental Science and Technology TIF 110,223
 Nonmajor Governmental General 282,072
 Internal Service Nonmajor Governmental 14,854
 Water Nonmajor Governmental 2,577

 12,637,276

Interfund balances result from the time lag between when transactions are recorded in the accounting system and
payments between funds are made. Also, interfund balances are advances in anticipation of receipts to cover
temporary cash shortages.




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VILLAGE OF SKOKIE, ILLINOIS

Notes to the Financial Statements
April 30, 2025



NOTE 3 - DETAIL NOTES ON ALL FUNDS - Continued

INTERFUND TRANSFERS

Interfund transfers for the year consisted of the following:

 Transfer In Transfer Out Amount

 General Nonmajor Governmental $ 233,364 (1)
 Building and Equipment General 9,907,640 (3)
 Building and Equipment Science and Technology TIF 68,856 (3)
 Building and Equipment Nonmajor Governmental 3,606,953 (3)
 Building and Equipment Water 863,726 (3)
 Building and Equipment General 850,000 (3)
 Building and Equipment Economic Development 1,994,630 (3)
 Debt Service Science and Technology TIF 2,489,137 (2)
 Debt Service Nonmajor Governmental 1,787,010 (2)
 Internal Service General 2,494,865 (1)

 24,296,181

Transfers are used to (1) move revenues from the fund that statute or budget requires to collect them to the fund
that statute or budget requires to expend them and (2) move receipts restricted to debt service from the funds
collecting the receipts to the Debt Service Fund as debt service payments become due and (3) use unrestricted
revenues to finance various programs accounted for in other funds in accordance with budgetary authorizations.


PROPERTY TAXES

Property taxes for 2024 attach as an enforceable lien on January 1, on property values assessed as of the same
date. Taxes are levied by December of the subsequent fiscal year (by passage of a Tax Levy Ordinance). Tax bills
are prepared by the County and are payable in two installments, on or about June 1 and August 1 during the
following year. The County collects such taxes and remits them periodically.




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VILLAGE OF SKOKIE, ILLINOIS

Notes to the Financial Statements
April 30, 2025



NOTE 3 - DETAIL NOTES ON ALL FUNDS - Continued

CAPITAL ASSETS

Governmental Activities

Governmental capital asset activity for the year was as follows:

 Beginning Ending
 Balances Increases Decreases Balances

 Nondepreciable Capital Assets
  Land $ 41,650,353 202,695 2,175 41,850,873
  Construction in Progress 8,367,145 4,595,464 10,616,804 2,345,805
 50,017,498 4,798,159 10,618,979 44,196,678

 Depreciable/Amortizable Capital Assets
  Streets and Land Improvements 221,903,662 9,327,618 — 231,231,280
  Buildings 58,257,034 197,722 46,436 58,408,320
  Furniture, Equipment, and Vehicles 38,776,246 4,387,839 62,921 43,101,164
  Subscription Assets - Software 3,097,677 — — 3,097,677
 322,034,619 13,913,179 109,357 335,838,441

 Less Accumulated Depreciation/Amortization
  Streets and Land Improvements 111,764,342 3,239,349 — 115,003,691
  Buildings 19,701,419 1,104,565 — 20,805,984
  Furniture, Equipment, and Vehicles 28,707,152 2,045,632 62,921 30,689,863
  Subscription Assets - Software 344,186 344,186 — 688,372
 160,517,099 6,733,732 62,921 167,187,910

 Total Net Depreciable/Amortizable Capital Assets 161,517,520 7,179,447 46,436 168,650,531

 Total Net Capital Assets 211,535,018 11,977,606 10,665,415 212,847,209

Depreciation expense was charged to governmental activities as follows:

 General Government $ 895,966
 Public Safety 1,929,077
 Public Works 3,908,689

 6,733,732




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VILLAGE OF SKOKIE, ILLINOIS

Notes to the Financial Statements
April 30, 2025



NOTE 3 - DETAIL NOTES ON ALL FUNDS - Continued

CAPITAL ASSETS - Continued

Business-Type Activities

Business-type capital asset activity for the year was as follows:

 Beginning Ending
 Balances Increases Decreases Balances

 Nondepreciable Capital Assets
  Land $ 1,943,265 — — 1,943,265
  Construction in Progress 102,561 568,535 — 671,096
 2,045,826 568,535 — 2,614,361

 Depreciable Capital Assets
  Streets and Land Improvements 3,546,909 — — 3,546,909
  Buildings 21,085,710 593,787 — 21,679,497
  Furniture, Equipment and Vehicles 4,328,159 896,959 — 5,225,118
  Water Storage Tanks, Meters, Pump Houses, and Hydrants 11,837,751 533,873 — 12,371,624
  Underground Water and Sewer System 67,000,671 6,536,629 — 73,537,300
 107,799,200 8,561,248 — 116,360,448

 Less Accumulated Depreciation
  Streets and Land Improvements 3,546,909 — — 3,546,909
  Buildings 12,453,027 297,219 — 12,750,246
  Furniture, Equipment and Vehicles 3,270,603 322,312 — 3,592,915
  Water Storage Tanks, Meters, Pump Houses, and Hydrants 5,843,016 735,371 — 6,578,387
  Underground Water and Sewer System 22,503,213 626,824 — 23,130,037
 47,616,768 1,981,726 — 49,598,494

 Total Net Depreciable Capital Assets 60,182,432 6,579,522 — 66,761,954

 Total Net Capital Assets 62,228,258 7,148,057 — 69,376,315

Depreciation expense was charged to business-type activities as follows:

 Water and Sewer $ 1,320,540
 Performing Arts Center 661,186

 1,981,726




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VILLAGE OF SKOKIE, ILLINOIS

Notes to the Financial Statements
April 30, 2025



NOTE 3 - DETAIL NOTES ON ALL FUNDS - Continued

INTERGOVERNMENTAL RECEIVABLE

A portion of the General Obligation Bonds of 2019 were issued to provide financing to the Skokie Public Library
(the Library). The Library is repaying this bond issued by the Village. Future principal and interest payments
owed from the Library are as follows, with the principal portion recorded as an intergovernmental receivable in
the Debt Service Fund/governmental activities.

 Fiscal
 Year Principal Interest Totals

 2026 $ 715,000 487,050 1,202,050
 2027 750,000 451,300 1,201,300
 2028 785,000 413,800 1,198,800
 2029 825,000 374,550 1,199,550
 2030 870,000 333,300 1,203,300
 2031 895,000 307,200 1,202,200
 2032 920,000 280,350 1,200,350
 2033 950,000 252,750 1,202,750
 2034 975,000 224,250 1,199,250
 2035 1,005,000 195,000 1,200,000
 2036 1,035,000 164,850 1,199,850
 2037 1,065,000 133,800 1,198,800
 2038 1,100,000 101,850 1,201,850
 2039 1,130,000 68,850 1,198,850
 2040 1,165,000 34,950 1,199,950

 14,185,000 3,823,850 18,008,850




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VILLAGE OF SKOKIE, ILLINOIS

Notes to the Financial Statements
April 30, 2025



NOTE 3 - DETAIL NOTES ON ALL FUNDS - Continued

LEASES RECEIVABLE

The Village is a lessor on the following leases at year end:

 Leases Start Date End Date Payments Interest Rate

 AT&T Lease July 1, 2011 June 30, 2031 $4,284 monthly 3.00%
Parking Garage Lease January 1, 2019 December 31, 2030 $225,000 annually 3.81%

During the fiscal year, the Village has recognized $234,185 of lease revenue.

The future principal and interest lease payments as of the year-end were as follows:

 Fiscal Totals Governmental
 Year Principal Interest

 2026 $ 228,006 48,402
 2027 236,724 39,684
 2028 245,771 30,637
 2029 255,165 21,243
 2030 264,920 11,490
 2031 50,043 1,365
 2032 8,548 41

 1,289,177 152,862

LONG-TERM DEBT
General Obligation Bonds
The Village issues general obligation bonds to provide funds for the acquisition and construction of major capital
facilities, for certain unfunded Police and Firefighters' Pension obligations of the Village, and to provide financing
for the Skokie Public Library. General obligation bonds have been issued for governmental and business-type
activities. General obligation bonds are direct obligations and pledge the full faith and credit of the Village.
General obligation bonds currently outstanding are as follows:




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VILLAGE OF SKOKIE, ILLINOIS

Notes to the Financial Statements
April 30, 2025



NOTE 3 - DETAIL NOTES ON ALL FUNDS - Continued

LONG-TERM DEBT - Continued

General Obligation Bonds - Continued

 Beginning Ending
 Issue Balances Issuances Retirements Balances

$9,415,000 General Obligation
Bonds of 2013A - Due in annual
installments of $495,000 to $785,000
plus interest at 3.00% to 3.75%
through December 1, 2028. $ 3,675,000 — 685,000 2,990,000

$9,225,000 General Obligation
Refunding Taxable Bonds of 2016A
- Due in annual installments of
$385,000 to $970,000 plus interest at
0.65% to 2.55% through December
1, 2026. 2,830,000 — 920,000 1,910,000

$9,990,000 General Obligation
Taxable Bonds of 2018A - Due in
annual installments of $515,000 to
$700,000 plus interest at 2.15% to
6.00% through December 1, 2037. 7,550,000 — 415,000 7,135,000

$30,065,000 General Obligation
Bonds of 2019 - Due in annual
installments of $895,000 to
$2,655,000 plus interest at 3.00% to
5.00% through December 1, 2039. 23,935,000 — 1,940,000 21,995,000

$150,450,000 General Obligation
Bonds of 2022A - Due in annual
installments of $6,580,000 to
$10,050,000 plus interest at 0.89% to
3.39% through December 1, 2040. 136,615,000 — 6,655,000 129,960,000

$26,670,000 General Obligation
Bonds of 2022B - Due in annual
installments of $1,090,000 to
$1,725,000 plus interest at 0.81% to
3.47% through December 1, 2041. 24,365,000 — 1,105,000 23,260,000

 198,970,000 — 11,720,000 187,250,000


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VILLAGE OF SKOKIE, ILLINOIS

Notes to the Financial Statements
April 30, 2025



NOTE 3 - DETAIL NOTES ON ALL FUNDS - Continued

LONG-TERM DEBT - Continued

Tax Increment Revenue Notes

The Village, pursuant to an economic development agreement dated October 26, 2020, has agreed to reimburse
the developer (8000 North Lincoln Owner LLC) for certain project costs the developer has incurred in the Oakton
and Niles TIF District. This note is payable from and secured solely by the pledged incremental revenues of the
Oakton and Niles TIF District. See below for the notes issued and outstanding as of April 30, 2025.

 Fund Debt Beginning Ending
 Issue Retired by Balances Issuances Retirements Balances

Oakton and Niles TIF
Revenue Note Series A, Oakton and Niles
bearing 3.75% interest TIF $ 1,275,000 — 90,000 1,185,000

Oak and Niles TIF Revenue
Notes Series B, bearing Oakton and Niles
5.00% interest. TIF 4,714,750 — 790,000 3,924,750

 5,989,750 — 880,000 5,109,750




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VILLAGE OF SKOKIE, ILLINOIS

Notes to the Financial Statements
April 30, 2025



NOTE 3 - DETAIL NOTES ON ALL FUNDS - Continued

LONG-TERM DEBT - Continued

Long-Term Liabilities Activity

Changes in long-term liabilities during the fiscal year were as follows:

 Restated Amounts
 Beginning Ending Due within
 Type of Debt Balances Additions Deductions Balances One Year

Governmental Activities
 Compensated Absences
  General $ 2,372,697 97,514 — 2,470,211 494,042
 Net Pension Liability/(Asset) - IMRF
  General 2,076,845 — 2,250,039 (173,194) —
  Internal Service 29,874 — 31,834 (1,960) —
 Net Pension Liability - SLEP 21,593 — 2,664 18,929 —
 Net Pension Liability - Police Pension 36,213,300 — 2,405,368 33,807,932 —
 Net Pension Liability - Firefighters' Pension 36,244,595 — 5,496,995 30,747,600 —
  Total OPEB Liability - RBP
 General 9,321,341 — 373,842 8,947,499 791,353
 Internal Service 22,662 — 11,048 11,614 8,772
  General Obligation Bonds 198,970,000 — 11,720,000 187,250,000 12,005,000
  Plus: Unamortized Premium 2,236,757 — 284,758 1,951,999 —
  TIF Notes Payable 5,989,750 — 880,000 5,109,750 —
  Subscriptions Payable 2,711,718 — 291,008 2,420,710 298,206

 296,211,132 97,514 23,747,556 272,561,090 13,597,372

Business-Type Activities
 Compensated Absences 89,039 — 5,785 83,254 16,651
 Net Pension Liability/(Asset) - IMRF 200,205 — 216,643 (16,438) —
  Total OPEB Liability - RBP 395,307 — 15,856 379,451 27,391

 684,551 — 238,284 446,267 44,042

For the governmental activities, payments on the net pension liabilities/(assets), and the total OPEB liability are
made by the General Fund or Insurance Fund. Payments on general obligation bonds are being liquidated by the
Debt Service Fund, payments on the notes payable are being liquidated by the Oakton and Niles TIF fund, and the
subscriptions payable are being liquidated by the Building and Equipment Fund. Internal service funds
predominantly serve the governmental funds. Accordingly, long-term liabilities for them are included as part of
the above totals for governmental activities.

Additionally, for the business-type activities, the net pension liability/(asset) and the total OPEB liability are
being liquidated by the Water and Sewer Fund.

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VILLAGE OF SKOKIE, ILLINOIS

Notes to the Financial Statements
April 30, 2025



NOTE 3 - DETAIL NOTES ON ALL FUNDS - Continued

LONG-TERM DEBT - Continued

Debt Service Requirements to Maturity

The annual debt service requirements to maturity, including principal and interest, are as follows:

 Governmental Activities
 General Obligation
 Fiscal Bonds
 Year Principal Interest

 2026 $ 12,005,000 5,568,019
 2027 12,335,000 5,276,877
 2028 11,695,000 4,952,299
 2029 12,060,000 4,628,039
 2030 11,640,000 4,271,593
 2031 10,100,000 3,971,640
 2032 10,375,000 3,702,477
 2033 10,660,000 3,416,696
 2034 10,960,000 3,118,150
 2035 11,295,000 2,792,034
 2036 11,650,000 2,445,913
 2037 12,020,000 2,078,546
 2038 12,420,000 1,688,827
 2039 12,100,000 1,276,400
 2040 12,495,000 878,405
 2041 11,715,000 458,194
 2042 1,725,000 59,840

 Totals 187,250,000 50,583,950

Subscriptions Payable

The Village has the following subscriptions payable at year end:

 Subscriptions Start Date End Date Payments Interest Rate

 Axon May 1, 2023 May 1, 2031 $357,513 - $414,538 annually 2.65%




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VILLAGE OF SKOKIE, ILLINOIS

Notes to the Financial Statements
April 30, 2025



NOTE 3 - DETAIL NOTES ON ALL FUNDS - Continued

LONG-TERM DEBT - Continued

Subscriptions Payable - Continued

During the fiscal year, the Village has recognized $357,445 of subscription expenses. The future principal and
interest subscription arrangement payments as of the year-end were as follows:

 Fiscal Totals Governmental
 Year Principal Interest

 2026 $ 298,206 59,307
 2027 305,583 52,001
 2028 323,797 44,515
 2029 342,779 36,582
 2030 362,558 28,183
 2031 383,163 19,301
 2032 404,624 9,913

 2,420,710 249,802

Legal Debt Margin

Article VII, Section 6(k) of the 1970 Illinois Constitution governs the computation of legal debt margin.

“The General Assembly may limit by law the amount and require referendum approval of debt to the incurred by
home rule municipalities, payable from ad valorem property tax receipts, only in excess of the following
percentages of the assessed value of its taxable property…(2) if its population is more than 25,000 and less than
500,000 an aggregate of one percent: indebtedness which is outstanding on the effective date (July 1, 1971) of this
constitution or which is thereafter approved by referendum…shall not be included in the foregoing percentage
amounts.”

To date the Illinois General Assembly has set no limits for home rule municipalities. The Village is a home rule
municipality.




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VILLAGE OF SKOKIE, ILLINOIS

Notes to the Financial Statements
April 30, 2025



NOTE 3 - DETAIL NOTES ON ALL FUNDS - Continued

NET POSITION CLASSIFICATIONS

Net investment in capital assets was comprised of the following as of April 30, 2025:

 Governmental Activities
 Capital Assets - Net of Accumulated Depreciation $ 212,847,209
 Plus:
 Loss on Refunding 112,603
 Unspent Bond Proceeds 15,309,770
 Less Capital Related Debt:
 General Obligation Bonds (48,245,000)
 Unamortized Premium (1,951,999)
 Subscriptions Payable (2,420,710)
 Capital Accounts Payable (1,794,527)
 Retainage Payable (32,794)

 Net Investment in Capital Assets 173,824,552

 Business-Type Activities
 Capital Assets - Net of Accumulated Depreciation 69,376,315
 Less Capital Related Debt:
 Retainage Payable —

 Net Investment in Capital Assets 69,376,315

REPORTING UNITS AFFECTED BY ADJUSTMENTS TO AND RESTATEMENTS OF BEGINNING
BALANCES

Beginning net position was restated to correct an error in recognition of prior year TIF note payables. Beginning
fund balance in the IMRF fund was also restated to remove an IMRF reserve liability. The following is a
summary of the net position/fund balances as originally reported and as restated:

 Governmental
 Activities IMRF

 Beginning Net Position/Fund
 Balance as Previously Reported $ 108,599,597 51,147


 Change within the Reporting Entity 505,155 505,155

 Error Corrections (6,067,970) —

 Beginning Net Position/Fund
 Balance as Restated 103,036,782 556,302



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VILLAGE OF SKOKIE, ILLINOIS

Notes to the Financial Statements
April 30, 2025



NOTE 3 - DETAIL NOTES ON ALL FUNDS - Continued

FUND BALANCE CLASSIFICATIONS

In the governmental funds financial statements, the Village considers restricted amounts to have been spent when
an expenditure is incurred for purposes for which both restricted and unrestricted fund balance is available. The
Village first utilizes committed, then assigned and then unassigned fund balance when an expenditure is incurred
for purposes for which all three unrestricted fund balances are available.

Nonspendable Fund Balance. Consists of resources that cannot be spent because they are either: a) not in a
spendable form; or b) legally or contractually required to be maintained intact.

Restricted Fund Balance. Consists of resources that are restricted to specific purposes, that is, when constraints
placed on the use of resources are either: a) externally imposed by creditors (such as through debt covenants),
grantors, contributors, or laws or regulations of other governments; or b) imposed by law through constitutional
provisions or enabling legislation.

Committed Fund Balance. Consists of resources constrained (issuance of an ordinance) to specific purposes by the
government itself, using its highest level of decision-making authority, the Board of Trustees; to be reported as
committed, amounts cannot be used for any other purpose unless the government takes the same highest-level
action to remove or change the constraint.

Assigned Fund Balance. Consists of amounts that are constrained by the Village Board intent to be used for
specific purposes but are neither restricted nor committed. Intent is expressed by the Village Board itself or by a
body or official to which the Village Board has delegated the authority to assign amounts to be used for specific
purposes. The Village’s’ highest level of decision-making authority is the Village Board, who is authorized to
assign amounts to a specific purpose.

Unassigned Fund Balance. Consists of residual net resources of a fund that has not been restricted, committed, or
assigned within the General Fund and deficit fund balances of other governmental funds.

Minimum Fund Balance Policy. The Village’s fund balance policy for the General Fund requires unassigned fund
balance to be maintained at a minimum of 25% current year expenditures.




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VILLAGE OF SKOKIE, ILLINOIS

Notes to the Financial Statements
April 30, 2025



NOTE 3 - DETAIL NOTES ON ALL FUNDS - Continued

FUND BALANCE CLASSIFICATIONS - Continued

The following is a schedule of fund balance classifications for the governmental funds as of the date of this report:

 Special
 Revenue Capital
 Science and Projects
 Technology Economic Debt Building and
 General TIF Development Service Equipment Nonmajor Totals
Fund Balances
 Nonspendable
 Advances to Other Funds $ 1,490,746 — — — — — 1,490,746
 Payroll Advance 253,311 — — — — — 253,311
 Prepaids 1,390 — — — 3,127,626 — 3,129,016
 Inventories 37,074 — — — — — 37,074
 1,782,521 — — — 3,127,626 — 4,910,147

  Restricted
 Public Safety 1,042,913 — — — — — 1,042,913
 Community/Economic Development — 14,512,935 3,859,713 — — 13,597,407 31,970,055
 Debt Service — — — 16,180,267 — — 16,180,267
 Employee Benefits — — — — — 555,952 555,952
 Highways and Streets — — — — — 740,950 740,950
 Commuter Parking Lot — — — — — 277,970 277,970
 Local Fuel Tax — — — — — 377,177 377,177
 1,042,913 14,512,935 3,859,713 16,180,267 — 15,549,456 51,145,284

  Committed
 Public Safety 16,871,435 — — — — 438,375 17,309,810
 Community/Economic Development 1,079,794 — — — — — 1,079,794
 17,951,229 — — — — 438,375 18,389,604

  Assigned
 Insurance 1,989,834 — — — — — 1,989,834
 Community/Economic Development 1,596,850 — — — — 518,780 2,115,630
 Capital Projects 5,850 — — — 16,309,736 — 16,315,586
 3,592,534 — — — 16,309,736 518,780 20,421,050

  Unassigned 35,051,166 — — — — (89,505) 34,961,661

 Total Fund Balances 59,420,363 14,512,935 3,859,713 16,180,267 19,437,362 16,417,106 129,827,746




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VILLAGE OF SKOKIE, ILLINOIS

Notes to the Financial Statements
April 30, 2025



NOTE 4 - OTHER INFORMATION

RISK MANAGEMENT

The Village is exposed to various risks of loss related to torts; theft of, damage to, or destruction of assets; errors
and omissions; workers compensation; and health care of its employees. The Village has purchased insurance
from private insurance companies for employee bonds, boiler and machinery, property, and health risks. The
Village maintains a commercial policy to insure against claims above $2 million, while maintaining self-insurance
for all claims up to that level.

All funds of the Village participate in the risk management program. Premiums are paid into the internal service
fund by the departments of the General Fund and other funds based upon historical cost estimates.

A liability for a claim is established if information indicates that it is probable that a liability has been incurred at
the date of the financial statements and the amount of the loss is reasonably estimable. Liabilities include an
amount for claims that have been incurred but not reported. The Village does not allocate overhead costs or other
nonincremental costs to the claims liability. The workers' compensation/general liability claims payable is
reported in the Insurance Fund and health claims payable is reported as accounts payable in the General Fund.

Changes in the balances of claims payable are as follows:

 Workers' Compensation/
 General Liability Health
 4/30/2025 4/30/2024 4/30/2025 4/30/2024

 Claims Payable - Beginning $ 2,638,505 3,549,556 1,214,027 1,249,814
 Incurred Claims (2,720,937) (2,108,589) (8,689,260) (9,481,515)
 Claims Paid 2,094,639 1,197,538 9,699,057 9,445,728

 Claims Payable - Ending 2,012,207 2,638,505 2,223,824 1,214,027




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VILLAGE OF SKOKIE, ILLINOIS

Notes to the Financial Statements
April 30, 2025



NOTE 4 - OTHER INFORMATION - Continued

JOINT VENTURES

Solid Waste Agency of Northern Cook County (SWANCC)

The Village of Skokie is a member of SWANCC, which consists of 23 municipalities. SWANCC is a municipal
corporation and public body politic and corporate established pursuant to the Constitution of the State of Illinois
and the Intergovernmental Cooperation Act of the State of Illinois, as amended (the Act).

SWANCC is empowered under the Act to plan, construct, finance, operate and maintain a solid waste disposal
system to serve its members. The governing body (the Board of Directors) is made up of the Mayor and President
from each member municipality. Each Director has an equal vote. The officers of SWANCC are appointed by the
Board of Directors. The Board of Directors determines the general policy of SWANCC, makes all appropriations,
approves contracts, adopts resolutions providing for the issuance of bonds or notes by SWANCC, adopts by-laws,
rules and regulations, and exercises such powers and performs such duties as may be prescribed in the Agency
Agreement or the by-laws.

Complete financial statements for SWANCC can be obtained from SWANCC's administrative office at 77 W.
Hintz Road, Suite 200, Wheeling, Illinois 60090.

The Village does not have an equity interest in SWANCC.

CONTINGENT LIABILITIES

Litigation

From time to time, the Village is party to various pending claims and legal proceedings with respect to
employment, civil rights, property taxes and other matters. Although the outcome of such matters cannot be
forecasted with certainty, it is the opinion of management and the Village attorney that the likelihood is remote
that any such claims or proceedings will have a material adverse effect on the Village's financial position or
results of operations.

Grants

Amounts received or receivable from grantor agencies are subject to audit and adjustment by grantor agencies,
principally the federal government. Any disallowed claims, including amounts already collected, may constitute a
liability of the applicable funds. The amount, if any, of expenditures which may be disallowed by the grantor
cannot be determined at this time although the Village expects such amounts, if any, to be immaterial.




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VILLAGE OF SKOKIE, ILLINOIS

Notes to the Financial Statements
April 30, 2025



NOTE 4 - OTHER INFORMATION - Continued

EMPLOYEE RETIREMENT SYSTEM - DEFINED BENEFIT PENSION PLANS

The Village contributes to three defined benefit pension plans, the Illinois Municipal Retirement Fund (IMRF), a
defined benefit agent multiple-employer public employee retirement system, the Police Pension Plan which is a
single-employer pension plan, and the Firefighters’ Pension Plan which is also a single-employer pension plan.
IMRF does issue a publicly available financial report that includes financial statements and required
supplementary information for the plan as a whole, but not by individual employer. That report may be obtained
on-line at www.imrf.org. The Police and Firefighters’ Pension Plans also issue separate reports that may be
obtained by writing the Village at 5127 Oakton Street, Skokie, IL 60077. The benefits, benefit levels, employee
contributions and employer contributions are governed by Illinois Compiled Statutes (ILCS) and can only be
amended by the Illinois General Assembly.

The aggregate amounts recognized for the pension plans are:

 Net Pension
 Pension Liability/ Deferred Deferred
 Expense (Asset) Outflows Inflows

 IMRF
 Regular $ 3,828,164 (191,592) 5,037,288 137,108
 SLEP 8,786 18,929 8,866 —
 Police Pension 8,339,591 33,807,932 8,730,474 490,712
 Firefighters' Pension 9,711,036 30,747,600 7,751,050 2,779,981

 21,887,577 64,382,869 21,527,678 3,407,801




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VILLAGE OF SKOKIE, ILLINOIS

Notes to the Financial Statements
April 30, 2025



NOTE 4 - OTHER INFORMATION - Continued

EMPLOYEE RETIREMENT SYSTEM - DEFINED BENEFIT PENSION PLANS - Continued

Illinois Municipal Retirement Fund (IMRF)

Plan Descriptions

Plan Administration. All employees (other than those covered by the Police and Firefighters’ Pension Plan) hired
in positions that meet or exceed the prescribed annual hourly standard must be enrolled in IMRF as participating
members. The plan is accounted for on the economic resources measurement focus and the accrual basis of
accounting. Employer and employee contributions are recognized when earned in the year that the contributions
are required, benefits and refunds are recognized as an expense and liability when due and payable.

Benefits Provided. IMRF has three benefit plans. The vast majority of IMRF members participate in the Regular
Plan (RP). The Sheriff’s Law Enforcement Personnel (SLEP) plan is for sheriffs, deputy sheriffs, and selected
police chiefs. Counties could adopt the Elected County Official (ECO) plan for officials elected prior to August 8,
2011 (the ECO plan was closed to new participants after that date).

IMRF provides two tiers of pension benefits. Employees hired before January 1, 2011, are eligible for Tier 1
benefits. Tier 1 employees are vested for pension benefits when they have at least eight years of qualifying service
credit. Tier 1 employees who retire at age 55 (at reduced benefits) or after age 60 (at full benefits) with eight years
of service are entitled to an annual retirement benefit, payable monthly for life, in an amount equal to 1-2/3% of
the final rate of earnings for the first 15 years of service credit, plus 2% for each year of service credit after 15
years to a maximum of 75% of their final rate of earnings. Final rate of earnings is the highest total earnings
during any consecutive 48 months within the last 10 years of service, divided by 48. Under Tier 1, the pension is
increased by 3% of the original amount on January 1 every year after retirement.

Employees hired on or after January 1, 2011, are eligible for Tier 2 benefits. For Tier 2 employees, pension
benefits vest after ten years of service. Participating employees who retire at age 62 (at reduced benefits) or after
age 67 (at full benefits) with ten years of service are entitled to an annual retirement benefit, payable monthly for
life, in an amount equal to 1-2/3% of the final rate of earnings for the first 15 years of service credit, plus 2% for
each year of service credit after 15 years to a maximum of 75% of their final rate of earnings. Final rate of
earnings is the highest total earnings during any 96 consecutive months within the last 10 years of service, divided
by 96. Under Tier 2, the pension is increased on January 1 every year after retirement, upon reaching age 67, by
the lesser of:

 • 3% of the original pension amount, or

 • 1/2 of the increase in the Consumer Price Index of the original pension amount.




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VILLAGE OF SKOKIE, ILLINOIS

Notes to the Financial Statements
April 30, 2025



NOTE 4 - OTHER INFORMATION - Continued

EMPLOYEE RETIREMENT SYSTEM - DEFINED BENEFIT PENSION PLANS - Continued

Illinois Municipal Retirement Fund (IMRF) - Continued

Plan Descriptions - Continued

Sheriff’s Law Enforcement Personnel. SLEP members having accumulated at least 30 years of SLEP service and
terminating IMRF on or after July 1, 1998, may elect to retire at or after age 50 with no early retirement discount
penalty. SLEP members meeting these two qualifications are entitled to an annual retirement benefit, payable
monthly for life, in an amount equal to 2.50% of their final rate of earnings, for each year of credited service up to
20 years, 2.00% of their final earnings rate for the next 10 years of credited service and 1.00% for each year
thereafter. For those SLEP members retiring with less than 20 years of SLEP service, the regular IMRF pension
formula applies. SLEP also provides death and disability benefits. These benefit provisions and all other
requirements are established by State statues.

Plan Membership. As of December 31, 2024, the measurement date, the following employees were covered by
the benefit terms:

 Regular SLEP

 Inactive Plan Members Currently Receiving Benefits 442 1
 Inactive Plan Members Entitled to but not yet Receiving Benefits 195 —
 Active Plan Members 330 —

 Total 967 1

Contributions. As set by statute, the Village’s Regular Plan Members are required to contribute 4.50% of their
annual covered salary. The statute requires employers to contribute the amount necessary, in addition to member
contributions, to finance the retirement coverage of its own employees. For the year-ended April 30, 2025, the
Village’s contributions were 5.15% of covered payroll.

SLEP members are required to contribute 7.50% of their annual covered salary. The Village’s annual contribution
rate for the year was 0.00% of covered payroll.

Net Pension Liability/(Asset). The Village’s liability/(asset) was measured as of December 31, 2024. The total
pension liability/(asset) used to calculate the liability/(asset) was determined by an actuarial valuation as of that
date.




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VILLAGE OF SKOKIE, ILLINOIS

Notes to the Financial Statements
April 30, 2025



NOTE 4 - OTHER INFORMATION - Continued

EMPLOYEE RETIREMENT SYSTEM - DEFINED BENEFIT PENSION PLANS - Continued

Illinois Municipal Retirement Fund (IMRF) - Continued

Plan Descriptions - Continued

Actuarial Assumptions. The total pension liability was determined by an actuarial valuation performed, as of
December 31, 2024, using the following actuarial methods and assumptions:

 Actuarial Cost Method Entry Age
 Normal

 Asset Valuation Method Fair Value

 Actuarial Assumptions
 Interest Rate
 Regular 7.25%
 SLEP 7.25%

 Salary Increases 2.85% to 13.75%

 Cost of Living Adjustments 2.75%

 Inflation 2.25%

For non-disabled retirees, the Pub-2010, Amount-Weighted, below-median income, General, Retiree, Male
(adjusted 108.0%) and Female (adjusted 106.4%) tables, and future mortality improvements projected using scale
MP-2021. For disabled retirees, the Pub-2010, Amount-Weighted, below-median income, General, Disabled
Retiree, Male and Female (both unadjusted) tables, and future mortality improvements projected using scale
MP-2021. For active members, the Pub-2010, Amount-Weighted, below-median income, General, Employee,
Male and Female (both unadjusted) tables, and future mortality improvements projected using scale MP-2021.

The long-term expected rate of return on pension plan investments was determined using a building-block method
in which best-estimate ranges of expected future real rates of return (expected returns, net of pension plan
investment expense, and inflation) are developed for each major asset class. These ranges are combined to
produce the long-term expected rate of return by weighting the expected future real rates of return to the target
asset allocation percentage and adding expected inflation. The target allocation and best estimates of geometric
real rates of return for each major asset class are summarized in the following table:




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VILLAGE OF SKOKIE, ILLINOIS

Notes to the Financial Statements
April 30, 2025



NOTE 4 - OTHER INFORMATION - Continued

EMPLOYEE RETIREMENT SYSTEM - DEFINED BENEFIT PENSION PLANS - Continued

Illinois Municipal Retirement Fund (IMRF) - Continued

Plan Descriptions - Continued

Actuarial Assumptions - Continued.

 Long-Term
 Expected Real
 Asset Class Target Rate of Return

 Fixed Income 24.50% 5.20%
 Domestic Equities 33.50% 4.35%
 International Equities 18.00% 5.40%
 Real Estate 10.50% 6.40%
 Blended 12.50% 4.85% - 6.25%
 Cash and Cash Equivalents 1.00% 3.60%

Discount Rate

The discount rate used to measure the total pension liability was 7.25% for the Regular Plan and the SLEP Plan,
the same as the prior valuation. The projection of cash flows used to determine the discount rate assumed that
member contributions will be made at the current contribution rate and that Village contributions will be made at
rates equal to the difference between the actuarially determined contribution rates and the member rate. Based on
those assumptions, the Fund’s fiduciary net position was projected to be available to make all project future
benefit payments of current plan members. Therefore, the long-term expected rate of return on pension plan
investments was applied to all period of projected benefit payments to determine the total pension liability.

Discount Rate Sensitivity

The following is a sensitivity analysis of the net pension liability/(asset) to changes in the discount rate. The table
below presents the net pension liability/(asset) of the Village calculated using the discount rate as well as what the
Village’s net pension liability/(asset) would be if it were calculated using a discount rate that is one percentage
point lower or one percentage point higher than the current rate:


 Current
 1% Decrease Discount Rate 1% Increase
 Regular Plan (6.25%) (7.25%) (8.25%)

 Net Pension Liability/(Asset) $ 15,347,817 (191,592) (12,702,094)



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VILLAGE OF SKOKIE, ILLINOIS

Notes to the Financial Statements
April 30, 2025



NOTE 4 - OTHER INFORMATION - Continued

EMPLOYEE RETIREMENT SYSTEM - DEFINED BENEFIT PENSION PLANS - Continued

Illinois Municipal Retirement Fund (IMRF) - Continued

Discount Rate Sensitivity - Continued

 Current
 1% Decrease Discount Rate 1% Increase
 SLEP Plan (6.25%) (7.25%) (8.25%)

 Net Pension Liability $ 36,968 18,929 2,555

Changes in the Net Pension Liability/(Asset) - Regular Plan

 Total Net Pension
 Pension Plan Fiduciary Liability/
 Liability Net Position (Asset)
 (A) (B) (A) - (B)

 Balances at December 31, 2023 $ 141,084,076 138,777,152 2,306,924

 Changes for the Year:
 Service Cost 1,827,363 — 1,827,363
 Interest on the Total Pension Liability 10,297,227 — 10,297,227
 Difference Between Expected and Actual
 Experience of the Total Pension Liability (155,071) — (155,071)
 Change of Assumptions — — —
 Contributions - Employer — 1,024,001 (1,024,001)
 Contributions - Employees — 943,591 (943,591)
 Net Investment Income — 14,317,547 (14,317,547)
 Benefit Payments, Including
 Refunds of Member Contributions (8,474,755) (8,474,755) —
 Other (Net Transfer) — (1,817,104) 1,817,104

 Net Changes 3,494,764 5,993,280 (2,498,516)

 Balances at December 31, 2024 144,578,840 144,770,432 (191,592)




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VILLAGE OF SKOKIE, ILLINOIS

Notes to the Financial Statements
April 30, 2025



NOTE 4 - OTHER INFORMATION - Continued

EMPLOYEE RETIREMENT SYSTEM - DEFINED BENEFIT PENSION PLANS - Continued

Illinois Municipal Retirement Fund (IMRF) - Continued

Changes in the Net Pension Liability - SLEP Plan

 Total
 Pension Plan Fiduciary Net Pension
 Liability Net Position Liability
 (A) (B) (A) - (B)

 Balances at December 31, 2023 $ 330,818 309,225 21,593

 Changes for the Year:
 Service Cost — — —
 Interest on the Total Pension Liability 22,703 — 22,703
 Difference Between Expected and Actual
 Experience of the Total Pension Liability 5,091 — 5,091
 Change of Assumptions — — —
 Contributions - Employer — — —
 Contributions - Employees — — —
 Net Investment Income — 33,213 (33,213)
 Benefit Payments, Including
 Refunds of Member Contributions (35,356) (35,356) —
 Other (Net Transfer) — (2,755) 2,755

 Net Changes (7,562) (4,898) (2,664)

 Balances at December 31, 2024 323,256 304,327 18,929

Pension Expense, Deferred Outflows of Resources, and Deferred Inflows of Resources Related to Pensions

For the year ended April 30, 2025, the Village recognized pension expense of $3,828,164 for the regular plan, and
the SLEP plan recognized pension expense of $8,786. At April 30, 2025, the Village reported deferred outflows
or resources and deferred inflows of resources related to pensions from the following sources:




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VILLAGE OF SKOKIE, ILLINOIS

Notes to the Financial Statements
April 30, 2025



NOTE 4 - OTHER INFORMATION - Continued

EMPLOYEE RETIREMENT SYSTEM - DEFINED BENEFIT PENSION PLANS - Continued

Illinois Municipal Retirement Fund (IMRF) - Continued

Pension Expense, Deferred Outflows of Resources, and Deferred Inflows of Resources Related to Pensions -
Continued

 Regular SLEP
 Deferred Deferred Deferred Deferred
 Outflows of Inflows of Outflows of  Inflows of
 Resources Resources Resources Resources Totals

Difference Between Expected
 and Actual Experience $ 1,199,637 (106,611) — — 1,093,026
Change in Assumptions — (30,497) — — (30,497)
Net Difference Between Projected and Actual
 Earnings on Pension Plan Investments 3,420,392 — 8,418 — 3,428,810
 Total Expense to be Recognized in Future Periods 4,620,029 (137,108) 8,418 — 4,491,339
Contributions Subsequent to Measurement Date 417,259 — 448 — 417,707

 Total Deferred Amounts Related to IMRF 5,037,288 (137,108) 8,866 — 4,909,046


$417,259 reported as deferred outflows of resources related to pensions resulting from employer contributions
subsequent to the measurement date and will be recognized as a reduction of the net pension liability in the
reporting year ended April 30, 2026. Amounts reported as deferred outflows of resources and deferred inflows of
resources related to pensions will be recognized in pension expense in future periods as follows:

 Fiscal Net Deferred (Outflows/(Inflows) of Resources
 Year Regular SLEP Totals

 2026 $ 2,488,423 3,962 2,492,385
 2027 4,727,122 12,301 4,739,423
 2028 (1,895,686) (5,409) (1,901,095)
 2029 (836,938) (2,436) (839,374)
 2030 — — —
 Thereafter — — —

 Totals 4,482,921 8,418 4,491,339




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VILLAGE OF SKOKIE, ILLINOIS

Notes to the Financial Statements
April 30, 2025



NOTE 4 - OTHER INFORMATION - Continued

EMPLOYEE RETIREMENT SYSTEM - DEFINED BENEFIT PENSION PLANS - Continued

Police Pension Plan

Plan Descriptions

Plan Administration. The Police Pension Plan is a single-employer defined benefit pension plan that covers all
sworn police personnel. The defined benefits and employee and minimum employer contribution levels are
governed by Illinois Compiled Statutes (40 ILCS 5/3-1) and may be amended only by the Illinois legislature. The
Village accounts for the Fund as a pension trust fund. The Fund is governed by a five-member pension board.
Two members of the Board are appointed by the Village President, one member is elected by pension
beneficiaries and two members are elected by active police employees.

Plan Membership. At April 30, 2025, the measurement date, membership consisted of the following:

 Inactive Plan Members Currently Receiving Benefits 139
 Inactive Plan Members Entitled to but not yet Receiving Benefits 23
 Active Plan Members 108

 Total 270
Benefits Provided. The following is a summary of the Police Pension Plan as provided for in Illinois State
Statutes.

The Police Pension Plan provides retirement benefits through two tiers of benefits as well as death and disability
benefits. Covered employees hired before January 1, 2011 (Tier 1), attaining the age of 50 or older with 20 or
more years of creditable service are entitled to receive an annual retirement benefit of ½ of the salary attached to
the rank held on the last day of service, or for one year prior to the last day, whichever is greater. The annual
benefit shall be increased by 2.5 percent of such salary for each additional year of service over 20 years up to 30
years, to a maximum of 75 percent of such salary. Employees with at least eight years but less than 20 years of
credited service may retire at or after age 60 and receive a reduced benefit. The monthly benefit of a police officer
who retired with 20 or more years of service after January 1, 1977 shall be increased annually, following the first
anniversary date of retirement and be paid upon reaching the age of at least 55 years, by 3 percent of the original
pension and 3 percent compounded annually thereafter.

Covered employees hired on or after January 1, 2011 (Tier 2), attaining the age of 55 or older with 10 or more
years of creditable service are entitled to receive an annual retirement benefit equal to the average monthly salary
obtained by dividing the total salary of the police officer during the 48 consecutive months of service within the
last 60 months of service in which the total salary was the highest by the number of months of service in that
period. Police officer salary for the pension purposes is capped at $106,800, plus the lesser of ½ of the annual
change in the Consumer Price Index or 3 percent compounded. The annual benefit shall be increased by 2.5
percent of such a salary for each additional year of service over 20 years up to 30 years to a maximum of 75
percent of such salary. Employees with at least 10 years may retire at or after age 50 and receive a reduced benefit
(i.e., ½ percent for each month under 55). The monthly benefit of a Tier 2 police officer shall be increased
annually at age 60 on the January 1st after the police officer retires, or the first anniversary of the pension starting
date, whichever is later. Noncompounding increases occur annually, each January thereafter. The increase is the
lesser of 3 percent or ½ of the change in the Consumer Price Index for the proceeding calendar year.


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VILLAGE OF SKOKIE, ILLINOIS

Notes to the Financial Statements
April 30, 2025



NOTE 4 - OTHER INFORMATION - Continued

EMPLOYEE RETIREMENT SYSTEM - DEFINED BENEFIT PENSION PLANS - Continued

Police Pension Plan - Continued

Plan Descriptions - Continued

Contributions. Covered employees are required to contribute 9.91% of their base salary to the Police Pension
Plan. If an employee leaves covered employment with less than 20 years of service, accumulated employee
contributions may be refunded without accumulated interest. The Village is required to contribute the remaining
amounts necessary to finance the plan and the administrative costs as actuarially determined by an enrolled
actuary. However, effective January 1, 2011, ILCS requires the Village to contribute a minimum amount annually
calculated using the projected unit credit actuarial cost method that will result in the funding of 90% of the past
service cost by the year 2040. For the year-ended April 30, 2025, the Village’s contribution was 21.82% of
covered payroll.

Concentrations. At year end, the Pension Plan does not have any investments over 5 percent of net plan position
available for retirement benefits (other than investments issued or explicitly guaranteed by the U.S. government
and investments in mutual funds, external investment pools, and other pooled investments).

Actuarial Assumptions
The total pension liability was determined by an actuarial valuation performed, as of April 30, 2025, using the
following actuarial methods and assumptions:


 Actuarial Cost Method Entry Age Normal

 Asset Valuation Method Fair Value

 Actuarial Assumptions
 Interest Rate 6.75%
 Salary Increases Graded by Years of Service
 Cost of Living Adjustments 3.50%
 Inflation 2.50%
Active morality rates were based on PubS-2010 base rates projected generationally with Scale MP2021.
Discount Rate
The discount rate used to measure the total pension liability was 6.75%, the same as the prior valuation. The
projection of cash flows used to determine the discount rate assumed that member contributions will be made at
the current contribution rate and that Village contributions will be made at rates equal to the difference between
the actuarially determined contribution rates and the member rate. Based on those assumptions, the Fund’s
fiduciary net position was projected to be available to make all project future benefit payments of current plan
members. Therefore, the long-term expected rate of return on pension plan investments was applied to all period
of projected benefit payments to determine the total pension liability.




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VILLAGE OF SKOKIE, ILLINOIS

Notes to the Financial Statements
April 30, 2025



NOTE 4 - OTHER INFORMATION - Continued

EMPLOYEE RETIREMENT SYSTEM - DEFINED BENEFIT PENSION PLANS - Continued

Police Pension Plan - Continued

Discount Rate Sensitivity

The following is a sensitive analysis of the net pension liability to changes in the discount rate. The table below
presents the net pension liability of the Village calculated using the discount rate as well as what the Village’s net
pension liability would be if it were calculated using a discount rate that is one percentage point lower or one
percentage point higher than the current rate:

 Current
 1% Decrease Discount Rate 1% Increase
 (5.75%) (6.75%) (7.75%)

 Net Pension Liability $ 62,320,292 33,807,932 10,528,665

Changes in the Liability

 Total
 Pension Plan Fiduciary Net Pension
 Liability Net Position Liability
 (A) (B) (A) - (B)

 Balances at April 30, 2024 $ 200,865,197 164,651,897 36,213,300

 Changes for the Year:
 Service Cost 2,843,947 — 2,843,947
 Interest on the Total Pension Liability 13,157,086 — 13,157,086
 Changes of Benefit Terms — — —
 Difference Between Expected and Actual
 Experience of the Total Pension Liability 2,031,528 — 2,031,528
 Changes of Assumptions (611,339) — (611,339)
 Contributions - Employer — 2,813,141 (2,813,141)
 Contributions - Employees — 1,259,535 (1,259,535)
 Net Investment Income — 15,810,786 (15,810,786)
 Benefit Payments, Including Refunds
 of Employee Contributions (10,978,591) (10,978,591) —
 Administration — (56,872) 56,872

 Net Changes 6,442,631 8,847,999 (2,405,368)

 Balances at April 30, 2025 207,307,828 173,499,896 33,807,932




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VILLAGE OF SKOKIE, ILLINOIS

Notes to the Financial Statements
April 30, 2025



NOTE 4 - OTHER INFORMATION - Continued

EMPLOYEE RETIREMENT SYSTEM - DEFINED BENEFIT PENSION PLANS - Continued

Police Pension Plan - Continued

Pension Expense, Deferred Outflows of Resources, and Deferred Inflows of Resources Related to Pensions

For the year ended April 30, 2025, the Village recognized pension expense of $8,339,591. At April 30, 2025, the
Village reported deferred outflows of resources and deferred inflows of resources related to pensions from the
following sources:

 Deferred Deferred
 Outflows of Inflows of
 Resources Resources Totals

Difference Between Expected and Actual Experience $ 5,395,641 — 5,395,641
Change in Assumptions 3,179,571 (490,712) 2,688,859
Net Difference Between Projected and Actual
Earnings on Pension Plan Investments 155,262 — 155,262

 Total Deferred Amounts Related to Police Pension 8,730,474 (490,712) 8,239,762

Amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be
recognized in pension expense in future periods as follows:

 Net Deferred
 Outflows/
 Fiscal (Inflows)
 Year of Resources

 2026 $ 8,185,339
 2027 1,295,987
 2028 (789,436)
 2029 (471,182)
 2030 19,054
 Thereafter —

 Total 8,239,762




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VILLAGE OF SKOKIE, ILLINOIS

Notes to the Financial Statements
April 30, 2025



NOTE 4 - OTHER INFORMATION - Continued

EMPLOYEE RETIREMENT SYSTEM - DEFINED BENEFIT PENSION PLANS - Continued

Firefighters’ Pension Plan

Plan Descriptions

Plan Administration. The Firefighters’ Pension Plan is a single-employer defined benefit pension plan that covers
all sworn firefighter personnel. The defined benefits and employee and minimum employer contribution levels are
governed by Illinois Compiled Statutes (40 ILCS 5/4-1) and may be amended only by the Illinois legislature. The
Village accounts for the Fund as a pension trust fund. The Fund is governed by a five-member pension board.
Two members of the Board are appointed by the Village President, one member is elected by pension
beneficiaries and two members are elected by active fire employees.

Plan Membership. At April 30, 2025, the measurement date, membership consisted of the following:

 Inactive Plan Members Currently Receiving Benefits 172
 Inactive Plan Members Entitled to but not yet Receiving Benefits 9
 Active Plan Members 112

 Total 293
Benefits Provided. The following is a summary of the Firefighters’ Pension Plan as provided for in Illinois State
Statutes.

The Firefighters’ Pension Plan provides retirement benefits through two tiers of benefits as well as death and
disability benefits. Covered employees hired before January 1, 2011 (Tier 1), attaining the age of 50 or older with
20 or more years of creditable service are entitled to receive an annual retirement benefit of ½ of the salary
attached to the rank held on the last day of service, or for one year prior to the last day, whichever is greater. The
annual benefit shall be increased by 2.5 percent of such salary for each additional year of service over 20 years up
to 30 years, to a maximum of 75 percent of such salary. Employees with at least eight years but less than 20 years
of credited service may retire at or after age 60 and receive a reduced benefit. The monthly benefit of a firefighter
who retired with 20 or more years of service after January 1, 1977 shall be increased annually, following the first
anniversary date of retirement and be paid upon reaching the age of at least 55 years, by 3 percent of the original
pension and 3percent compounded annually thereafter.

Covered employees hired on or after January 1, 2011 (Tier 2), attaining the age of 55 or older with 10 or more
years of creditable service are entitled to receive an annual retirement benefit equal to the average monthly salary
obtained by dividing the total salary of the firefighter during the 48 consecutive months of service within the last
60 months of service in which the total salary was the highest by the number of months of service in that period.
Firefighters’ salary for the pension purposes is capped at $106,800, plus the lesser of ½ of the annual change in
the Consumer Price Index or 3 percent compounded. The annual benefit shall be increased by 2.5 percent of such
a salary for each additional year of service over 20 years up to 30 years to a maximum of 75 percent of such
salary. Employees with at least 10 years may retire at or after age 50 and receive a reduced benefit (i.e., ½ percent
for each month under 55). The monthly benefit of a Tier 2 firefighter shall be increased annually at age 60 on the
January 1st after the firefighter retires, or the first anniversary of the pension starting date, whichever is later.
Noncompounding increases occur annually, each January thereafter. The increase is the lesser of 3 percent or ½ of
the change in the Consumer Price Index for the proceeding calendar year.


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VILLAGE OF SKOKIE, ILLINOIS

Notes to the Financial Statements
April 30, 2025



NOTE 4 - OTHER INFORMATION - Continued

EMPLOYEE RETIREMENT SYSTEM - DEFINED BENEFIT PENSION PLANS - Continued

Firefighters’ Pension Plan - Continued

Plan Descriptions - Continued

Contributions. Covered employees are required to contribute 9.455% of their base salary to the Firefighters’
Pension Plan. If an employee leaves covered employment with less than 20 years of service, accumulated
employee contributions may be refunded without accumulated interest. The Village is required to contribute the
remaining amounts necessary to finance the plan and the administrative costs as actuarially determined by an
enrolled actuary. However, effective January 1, 2011, ILCS requires the Village to contribute a minimum amount
annually calculated using the projected unit credit actuarial cost method that will result in the funding of 90% of
the past service cost by the year 2040. For the year-ended April 30, 2025, the Village’s contribution was 25.02%
of covered payroll.

Concentrations. At year end, the Pension Plan does not have any investments over 5 percent of net plan position
available for retirement benefits (other than investments issued or explicitly guaranteed by the U.S. government
and investments in mutual funds, external investment pools, and other pooled investments).

Actuarial Assumptions

The total pension liability was determined by an actuarial valuation performed, as of April 30, 2025, using the
following actuarial methods and assumptions:

 Actuarial Cost Method Entry Age Normal

 Asset Valuation Method Fair Value

 Actuarial Assumptions
 Interest Rate 6.75%
 Salary Increases Graded by Years of Service
 Cost of Living Adjustments 3.50%
 Inflation 2.50%
Active morality rates were based on PubS-2010 base rates projected generationally with Scale MP2021.
Discount Rate
The discount rate used to measure the total pension liability was 6.75%, the same as the prior valuation. The
projection of cash flows used to determine the discount rate assumed that member contributions will be made at
the current contribution rate and that Village contributions will be made at rates equal to the difference between
the actuarially determined contribution rates and the member rate. Based on those assumptions, the Fund’s
fiduciary net position was projected to be available to make all project future benefit payments of current plan
members. Therefore, the long-term expected rate of return on pension plan investments was applied to all period
of projected benefit payments to determine the total pension liability.




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VILLAGE OF SKOKIE, ILLINOIS

Notes to the Financial Statements
April 30, 2025



NOTE 4 - OTHER INFORMATION - Continued

EMPLOYEE RETIREMENT SYSTEM - DEFINED BENEFIT PENSION PLANS - Continued

Firefighters’ Pension Plan - Continued

Discount Rate Sensitivity

The following is a sensitive analysis of the net pension liability to changes in the discount rate. The table below
presents the net pension liability of the Village calculated using the discount rate as well as what the Village’s net
pension liability would be if it were calculated using a discount rate that is one percentage point lower or one
percentage point higher than the current rate:

 Current
 1% Decrease Discount Rate 1% Increase
 (5.75%) (6.75%) (7.75%)

 Net Pension Liability $ 59,538,258 30,747,600 7,034,540

Changes in the Net Pension Liability

 Total
 Pension Plan Fiduciary Net Pension
 Liability Net Position Liability
 (A) (B) (A) - (B)

 Balances at April 30, 2024 $ 215,840,242 179,595,647 36,244,595

 Changes for the Year:
 Service Cost 2,959,793 — 2,959,793
 Interest on the Total Pension Liability 14,131,801 — 14,131,801
 Changes of Benefit Terms — — —
 Difference Between Expected and Actual
 Experience of the Total Pension Liability (268,514) — (268,514)
 Changes of Assumptions 773,141 — 773,141
 Contributions - Employer — 3,300,806 (3,300,806)
 Contributions - Employees — 1,258,400 (1,258,400)
 Net Investment Income — 18,634,807 (18,634,807)
 Benefit Payments, Including Refunds
 of Employee Contributions (11,964,209) (11,964,209) —
 Administration — (100,797) 100,797

 Net Changes 5,632,012 11,129,007 (5,496,995)

 Balances at April 30, 2025 221,472,254 190,724,654 30,747,600




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VILLAGE OF SKOKIE, ILLINOIS

Notes to the Financial Statements
April 30, 2025



NOTE 4 - OTHER INFORMATION - Continued

EMPLOYEE RETIREMENT SYSTEM - DEFINED BENEFIT PENSION PLANS - Continued

Firefighters’ Pension Plan - Continued

Pension Expense, Deferred Outflows of Resources, and Deferred Inflows of Resources Related to Pensions

For the year ended April 30, 2025, the Village recognized pension expense of $9,711,036. At April 30, 2025, the
Village reported deferred outflows of resources and deferred inflows of resources related to pensions from the
following sources:

 Deferred Deferred
 Outflows of Inflows of
 Resources Resources Totals

Difference Between Expected and Actual Experience $ 3,277,880 (250,147) 3,027,733
Change in Assumptions 4,473,170 (99,386) 4,373,784
Net Difference Between Projected and Actual
 Earnings on Pension Plan Investments — (2,430,448) (2,430,448)

 Total Deferred Amounts Related to Firefighters' Pension 7,751,050 (2,779,981) 4,971,069

Amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be
recognized in pension expense in future periods as follows:

 Net Deferred
 Outflows/
 Fiscal (Inflows)
 Year of Resources

 2026 $ 7,801,741
 2027 368,391
 2028 (1,951,468)
 2029 (1,253,302)
 2030 5,707
 Thereafter —

 Total 4,971,069




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VILLAGE OF SKOKIE, ILLINOIS

Notes to the Financial Statements
April 30, 2025



NOTE 4 - OTHER INFORMATION - Continued

OTHER POST-EMPLOYMENT BENEFITS

General Information about the OPEB Plan

Plan Description. The Village’s defined benefit OPEB plan, Retiree Benefits Plan (RBP), provides OPEB for all
permanent full-time general and public safety employees of the Village. RBP is a single-employer defined benefit
OPEB plan administered by the Village. Article 11 of the State Compiled Statutes grants the authority to establish
and amend the benefit terms and financing requirements to the Village Board. No assets are accumulated in a trust
that meets the criteria in paragraph 4 of GASB Statement 75.

Benefits Provided. Eligible retirees may continue coverage into retirement on the Village plan on a pay-all basis.
Coverage is also available for eligible dependents on a pay-all basis. Coverage can continue when Medicare
eligible. Coverage for dependents can continue upon the death of the retiree given that contributions continue.

Police Officers and Firefighters that suffer a catastrophic injury or are killed in the line of duty may receive 100%
Village paid coverage for the employee, their spouse, and each dependent child under the Public Safety Employee
Benefits Act. The Village will cover 100% of the single or family HMO premium until the employee turns 65.
The employee may elect the PPO plan, but must pay the cost difference with the HMO Plan.

Plan Membership. As of April 30, 2025, the measurement date, the following employees were covered by the
benefit terms:

 Inactive Plan Members Currently Receiving Benefits 56
 Inactive Plan Members Entitled to but not yet Receiving Benefits —
 Active Plan Members 452

 Total 508

Total OPEB Liability

The Village’s total OPEB liability was measured as of April 30, 2025, and was determined by an actuarial
valuation as of that date.

Actuarial Assumptions and Other Inputs. The total OPEB liability in the April 30, 2025 actuarial valuation was
determined using the following actuarial assumptions and other inputs, applied to all periods included in the
measurement, unless otherwise specified:




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VILLAGE OF SKOKIE, ILLINOIS

Notes to the Financial Statements
April 30, 2025



NOTE 4 - OTHER INFORMATION - Continued

OTHER POST-EMPLOYMENT BENEFITS - Continued

Total OPEB Liability - Continued

Actuarial Assumptions and Other Inputs - Continued.

  Inflation 3.00%

  Salary Increases 4.00%

  Discount Rate 4.42%

  Healthcare Cost Trend Rates Initial PPO - 4.10%, Ultimate PPO - 4.50%; Initial HMO -
 4.10%, Ultimate HMO - Ultimate HMO 4.50%

  Retirees' Share of Benefit-Related Costs 100% of projected health insurance premiums for retirees.

The discount rate was based on the S&P Municipal Bond 20-Year High-Grade Rate Index as of April 30, 2024.

Mortality rates were based on the rates from the December 31, 2023 IMRF Actuarial Valuation Report for IMRF
Employees and Retirees; PubS.H-2010 Mortality Table - Safety with Mortality Improvement using Scale
MP-2020 for Firefighter and Police Employees and Retirees.

Change in the Total OPEB Liability

 Total OPEB
 Liability

 Balance at April 30, 2024 $ 9,739,310

 Changes for the Year:
 Service Cost 159,597
 Interest on the Total OPEB Liability 412,189
 Changes of Benefit Terms —
 Difference Between Expected and Actual Experience —
 Changes of Assumptions or Other Inputs (145,017)
 Benefit Payments (827,515)
 Other Changes —
 Net Changes (400,746)

 Balance at April 30, 2025 9,338,564




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VILLAGE OF SKOKIE, ILLINOIS

Notes to the Financial Statements
April 30, 2025



NOTE 4 - OTHER INFORMATION - Continued

OTHER POST-EMPLOYMENT BENEFITS - Continued

Sensitivity of the Total OPEB Liability to Changes in the Discount Rate

The discount rate used to measure the total pension liability was 4.42%, the same as the prior valuation. The
following presents the total OPEB liability, calculated using the discount rate, as well as what the total OPEB
liability would be if it were calculated using a discount rate that is one percentage point lower or one percentage
point higher:

 Current
 1% Decrease Discount Rate 1% Increase
 (3.42%) (4.42%) (5.42%)

 Total OPEB Liability $ 8,751,508 9,338,564 9,989,140

Sensitivity of the Total OPEB Liability to Changes in the Healthcare Cost Trend Rates

The following presents the total OPEB liability, calculated using a variable Healthcare Trend Rate, as well as
what the total OPEB liability would be if it were calculated using a Healthcare Trend Rate that is one percentage
point lower or one percentage point higher:

 Healthcare
 Cost Trend
 1% Decrease Rates 1% Increase
 (Varies) (Varies) (Varies)

 Total OPEB Liability $ 10,096,940 9,338,564 8,670,318




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VILLAGE OF SKOKIE, ILLINOIS

Notes to the Financial Statements
April 30, 2025



NOTE 4 - OTHER INFORMATION - Continued

OTHER POST-EMPLOYMENT BENEFITS - Continued

OPEB Expense and Deferred Outflows of Resources and Deferred Inflows of Resources Related to OPEB

For the year ended April 30, 2025, the Village recognized OPEB expense of $900,978. At April 30, 2025, the
Village reported deferred outflows of resources and deferred inflows of resources related to OPEB from the
following sources:

 Deferred Deferred
 Outflows of Inflows of
 Resources Resources Totals

 Difference Between Expected
 and Actual Experience $ 2,106,583 (456,388) 1,650,195
 Change in Assumptions and Other Inputs 1,387,871 (1,635,336) (247,465)
 Net Difference Between
 Projected and Actual Earnings — — —

 Total Deferred Amounts Related to OPEB 3,494,454 (2,091,724) 1,402,730

Amounts reported as deferred outflows of resources and deferred inflows of resources related to OPEB will be
recognized in OPEB expense as follows:
 Net Deferred
 Outflows/
 Fiscal (Inflows)
 Year of Resources

 2026 $ 329,192
 2027 334,553
 2028 311,378
 2029 176,988
 2030 270,956
 Thereafter (20,337)

 Totals 1,402,730




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 REQUIRED SUPPLEMENTARY INFORMATION

Required supplementary information includes financial information and disclosures that are required by the
GASB but are not considered a part of the basic financial statements. Such information includes:

 • Schedule Employer Contributions
 Illinois Municipal Retirement Fund - Regular Plan - Last Ten Fiscal Years
 Illinois Municipal Retirement Fund - SLEP - Last Ten Fiscal Years
 Police Pension Fund - Last Ten Fiscal Years
 Firefighters' Pension Fund - Last Ten Fiscal Years

 • Schedule of Changes in the Employer's Net Pension Liability/(Asset)
 Illinois Municipal Retirement Fund - Regular Plan - Last Ten Fiscal Years
 Illinois Municipal Retirement Fund - SLEP - Last Ten Fiscal Years
 Police Pension Fund - Last Ten Fiscal Years
 Firefighters' Pension Fund - Last Ten Fiscal Years

 • Schedule of Investment Returns
 Police Pension Fund - Last Ten Fiscal Years
 Firefighters' Pension Fund - Last Ten Fiscal Years

 • Schedule of Changes in the Employer's Total OPEB Liability
 Retiree Benefit Plan

 • Budgetary Comparison Schedules
 General Fund
 Science and Technology TIF - Special Revenue Fund
 Economic Development - Special Revenue Fund


Notes to the Required Supplementary Information

Budgetary Information - Budgets are adopted on a basis consistent with generally accepted accounting principles.




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VILLAGE OF SKOKIE, ILLINOIS

Illinois Municipal Retirement Fund - Regular Plan
Schedule of Employer Contributions - Last Ten Fiscal Years
April 30, 2025



 Contributions
 in Relation to
 Actuarially the Actuarially Contribution Contributions as
 Fiscal Determined Determined Excess/ Covered a Percentage of
 Year Contribution Contribution (Deficiency) Payroll Covered Payroll

4/30/16 $ 1,788,638 $ 1,864,641 $ 76,003 $ 16,439,690 11.34%
4/30/17 1,907,516 1,947,624 40,108 17,420,608 11.18%
4/30/18 1,830,787 1,843,543 12,756 17,326,532 10.64%
4/30/19 1,971,131 1,975,933 4,802 17,610,811 11.22%
4/30/20 1,505,391 1,521,459 16,068 17,452,334 8.72%
4/30/21 1,719,620 1,724,446 4,826 17,299,999 9.97%
4/30/22 1,850,162 1,850,162 — 18,067,321 10.24%
4/30/23 1,205,265 1,205,265 — 18,973,912 6.35%
4/30/24 951,898 951,898 — 21,203,836 4.49%
4/30/25 1,043,639 1,043,639 — 20,278,667 5.15%

Notes to the Required Supplementary Information:

Actuarial Cost Method Aggregate Entry Age Normal
Amortization Method Level % Pay (Closed)
Remaining Amortization Period 19 Years
Asset Valuation Method 5-Year Smoothed Fair Value
Inflation 2.25%
Salary Increases 2.75% to 13.75%, Including Inflation
Investment Rate of Return 7.25%
Retirement Age Experience-based table of rates that are specific to the type of eligibility
 condition. Last updated for the 2020 valuation pursuant to an experience
 study of the period 2017-2019.
Mortality For non-disabled retirees, the Pub-2010, Amount-Weighted, below-
 median income, General, Retiree, Male (adjusted 106%) and Female
 (adjusted 105%) tables, and future mortality improvements projected
 using scale MP-2020. For disabled retirees, the Pub-2010, Amount-
 Weighted, below-median income, General, Disabled Retiree, Male and
 Female (both unadjusted) tables, and future mortality improvements
 projected using scale MP-2020. For active members, the Pub-2010,
 Amount-Weighted, below-median income, General, Employee, Male
 and Female (both unadjusted) tables, and future mortality improvements
 projected using scale MP-2020.




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VILLAGE OF SKOKIE, ILLINOIS

Illinois Municipal Retirement Fund - SLEP Plan
Schedule of Employer Contributions - Last Ten Fiscal Years
April 30, 2025



 Contributions
 in Relation to
 Actuarially the Actuarially Contribution Contributions as
Fiscal Determined Determined Excess/ Covered a Percentage of
Year Contribution Contribution (Deficiency) Payroll Covered Payroll

4/30/16 $ — $ 19,120 $ 19,120 $ — 0.00%
4/30/17 — 18,721 18,721 — 0.00%
4/30/18 — 14,100 14,100 — 0.00%
4/30/19 — 6,616 6,616 — 0.00%
4/30/20 — 4,494 4,494 — 0.00%
4/30/21 — 5,200 5,200 — 0.00%
4/30/22 — 3,064 3,064 — 0.00%
4/30/23 — 1,516 1,516 — 0.00%
4/30/24 — 584 584 — 0.00%
4/30/25 — 1,248 1,248 — 0.00%

Notes to the Required Supplementary Information:

Actuarial Cost Method Aggregate Entry Age Normal
Amortization Method Level % Pay (Closed)
Remaining Amortization Period 19 Years
Asset Valuation Method 5-Year Smoothed Fair Value
Inflation 2.25%
Salary Increases 2.75% to 13.75%, Including Inflation
Investment Rate of Return 7.25%
Retirement Age Experience-based table of rates that are specific to the type of eligibility
 condition. Last updated for the 2020 valuation pursuant to an experience
 study of the period 2017-2019.
Mortality For non-disabled retirees, the Pub-2010, Amount-Weighted, below-median
 income, General, Retiree, Male (adjusted 106%) and Female (adjusted
 105%) tables, and future mortality improvements projected using scale
 MP-2020. For disabled retirees, the Pub-2010, Amount-Weighted, below-
 median income, General, Disabled Retiree, Male and Female (both
 unadjusted) tables, and future mortality improvements projected using scale
 MP-2020. For active members, the Pub-2010, Amount-Weighted, below-
 median income, General, Employee, Male and Female (both unadjusted)
 tables, and future mortality improvements projected using scale MP-2020.




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VILLAGE OF SKOKIE, ILLINOIS

Police Pension Fund
Schedule of Employer Contributions - Last Ten Fiscal Years
April 30, 2025



 Contributions
 in Relation to
 Actuarially the Actuarially Contribution Contributions as
 Fiscal Determined Determined Excess/ Covered a Percentage of
 Year Contribution Contribution (Deficiency) Payroll Covered Payroll

4/30/16 $ 2,610,813 $ 2,208,070 $ (402,743) $ 10,763,550 20.51%
4/30/17 3,022,210 3,424,615 402,405 11,415,927 30.00%
4/30/18 3,606,686 3,571,063 (35,623) 11,481,147 31.10%
4/30/19 3,772,291 3,876,355 104,064 11,618,950 33.36%
4/30/20 4,047,855 4,051,112 3,257 11,446,667 35.39%
4/30/21 4,274,603 4,214,276 (60,327) 11,434,191 36.86%
4/30/22 4,274,068 58,128,671 53,854,603 11,903,054 488.35%
4/30/23 5,567,831 2,449,964 (3,117,867) 12,365,832 19.81%
4/30/24 1,700,117 2,092,166 392,049 12,767,722 16.39%
4/30/25 2,095,255 2,813,141 717,886 12,891,817 21.82%



Notes to the Required Supplementary Information:

Actuarial Cost Method Entry Age Normal
Amortization Method Level % Pay (Closed)
Remaining Amortization Period 16 Years
Asset Valuation Method 5-Year Smoothed Fair Value
Inflation 2.50%
Salary Increases 3.50%
Investment Rate of Return 6.750%
Retirement Age Graded by age (20.00% at 50 to 100% at age 65)
Mortality PubS-2010 base rates projected generationally with Scale MP 2021.




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VILLAGE OF SKOKIE, ILLINOIS

Firefighters' Pension Fund
Schedule of Employer Contributions - Last Ten Fiscal Years
April 30, 2025



 Contributions
 in Relation to
 Actuarially the Actuarially Contribution Contributions as
Fiscal Determined Determined Excess/ Covered a Percentage of
Year Contribution Contribution (Deficiency) Payroll Covered Payroll

4/30/16 $ 3,723,798 $ 3,595,244 $ (128,554) $ 10,034,519 35.83%
4/30/17 4,005,623 4,205,553 199,930 10,800,181 38.94%
4/30/18 4,845,181 4,825,390 (19,791) 11,014,242 43.81%
4/30/19 5,194,285 5,353,020 158,735 10,562,751 50.68%
4/30/20 5,943,878 5,952,151 8,273 11,211,425 53.09%
4/30/21 6,317,098 6,199,883 (117,215) 11,208,747 55.31%
4/30/22 6,718,955 91,394,672 84,675,717 11,393,607 802.16%
4/30/23 8,306,733 4,808,718 (3,498,015) 12,000,599 40.07%
4/30/24 1,938,747 2,453,506 514,759 12,390,618 19.80%
4/30/25 2,571,830 3,300,806 728,976 13,193,572 25.02%


Notes to the Required Supplementary Information:

Actuarial Cost Method Entry Age Normal
Amortization Method Level % Pay (Closed)
Remaining Amortization Period 15 Years
Asset Valuation Method 5-Year Smoothed Fair Value
Inflation 2.50%
Salary Increases 3.50%
Investment Rate of Return 6.750%
Retirement Age Graded by age (12.00% at 50 to 100% at age 65)
Mortality PubS-2010 base rates projected generationally with Scale MP2021.




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VILLAGE OF SKOKIE, ILLINOIS

Illinois Municipal Retirement Fund
Schedule of Changes in the Employer's Net Pension Liability/(Asset)
April 30, 2025




 See Following Page




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VILLAGE OF SKOKIE, ILLINOIS

Illinois Municipal Retirement Fund - Regular Plan
Schedule of Changes in the Employer's Net Pension Liability/(Asset) - Last Ten Fiscal Years
April 30, 2025



 12/31/15 12/31/16 12/31/17

Total Pension Liability
 Service Cost $ 1,758,064 1,777,979 1,850,146
 Interest 7,541,216 7,887,814 8,409,838
 Changes in Benefit Terms — — —
 Differences Between Expected and Actual Experience 217,914 2,894,539 (1,721,825)
 Change of Assumptions 249,204 (264,660) (3,619,892)
 Benefit Payments, Including Refunds
  of Member Contributions (4,961,883) (5,430,178) (5,684,849)
 Net Change in Total Pension Liability 4,804,515 6,865,494 (766,582)
 Total Pension Liability - Beginning 102,151,451 106,955,966 113,821,460

 Total Pension Liability - Ending 106,955,966 113,821,460 113,054,878

Plan Fiduciary Net Position
 Contributions - Employer $ 1,864,641 1,947,624 1,843,543
 Contributions - Members 746,037 809,421 779,591
 Net Investment Income 488,536 6,547,182 18,201,162
 Benefit Payments, Including Refunds
 of Member Contributions (4,961,883) (5,430,178) (5,684,849)
 Other (Net Transfer) (424,646) 1,106,127 (2,075,476)
 Net Change in Plan Fiduciary Net Position (2,287,315) 4,980,176 13,063,971
 Plan Net Position - Beginning 98,882,838 96,595,523 101,575,699

 Plan Net Position - Ending 96,595,523 101,575,699 114,639,670

Employer's Net Pension Liability/(Asset) $ 10,360,443 12,245,761 (1,584,792)

Plan Fiduciary Net Position as a Percentage
 of the Total Pension Liability 90.31% 89.24% 101.40%

Covered Payroll $ 16,439,690 17,420,608 17,326,532

Employer's Net Pension Liability/(Asset) as a Percentage of
 Covered Payroll 63.02% 70.29% (9.15%)

Changes of Assumptions. Changes in assumptions related to the discount rate were made in 2015 through 2018
and 2020. Changes in assumptions related to the demographics were made in 2017 and 2023.




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12/31/18 12/31/19 12/31/20 12/31/21 12/31/22 12/31/23 12/31/24


  1,679,572 1,837,655 1,755,827 1,651,385 1,707,607 1,875,609 1,827,363
  8,157,227 8,617,588 8,541,198 8,785,700 8,506,651 10,573,786 10,297,227
 — — — — — — —
  1,387,314 (21,314) 174,358 (948,481) 1,937,580 2,193,112 (155,071)
  3,212,915 — (1,001,993) — — — —

 (6,058,966) (6,965,554) (6,781,773) (6,900,040) (7,508,895) (8,378,870) (8,474,755)
 8,378,062 3,468,375 2,687,617 2,588,564 4,642,943 6,263,637 3,494,764
113,054,878 121,432,940 124,901,315 127,588,932 130,177,496 134,820,439 141,084,076

121,432,940 124,901,315 127,588,932 130,177,496 134,820,439 141,084,076 144,578,840


  1,975,933 1,409,856 1,794,692 1,724,446 1,411,114 903,441 1,024,001
 828,176 792,606 791,835 778,501 864,990 937,653 943,591
(6,359,110) 20,027,513 17,167,543 22,475,259 (19,953,012) 15,113,019 14,317,547

 (6,058,966) (6,965,554) (6,781,773) (6,900,040) (7,508,895) (8,378,870) (8,474,755)
 1,880,138 203,596 32,316 (1,132,586) (308,904) 3,372,565 (1,817,104)
 (7,733,829) 15,468,017 13,004,613 16,945,580 (25,494,707) 11,947,808 5,993,280
114,639,670 106,905,841 122,373,858 135,378,471 152,324,051 126,829,344 138,777,152

106,905,841 122,373,858 135,378,471 152,324,051 126,829,344 138,777,152 144,770,432

 14,527,099 2,527,457 (7,789,539) (22,146,555) 7,991,095 2,306,924 (191,592)


 88.04% 97.98% 106.11% 117.01% 94.07% 98.36% 100.13%

 17,610,811 17,579,696 17,272,909 17,299,999 18,682,656 20,766,518 19,911,242


 82.49% 14.38% (45.10%) (128.01%) 42.77% 11.11% (0.96%)




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VILLAGE OF SKOKIE, ILLINOIS

Illinois Municipal Retirement Fund - SLEP Plan
Schedule of Changes in the Employer's Net Pension Liability/(Asset) - Last Ten Fiscal Years
April 30, 2025



 12/31/15 12/31/16 12/31/17

Total Pension Liability
 Service Cost $ — — —
 Interest 50,283 50,146 51,140
 Changes in Benefit Terms — — —
 Differences Between Expected and Actual Experience 12,645 13,365 13,709
 Change of Assumptions (4,094) (25,545) (28,100)
 Benefit Payments, Including Refunds
  of Member Contributions (67,247) (68,708) (70,113)
 Net Change in Total Pension Liability (8,413) (30,742) (33,364)
 Total Pension Liability - Beginning 756,077 747,664 716,922

 Total Pension Liability - Ending 747,664 716,922 683,558

Plan Fiduciary Net Position
 Contributions - Employer $ 19,120 18,721 14,100
 Contributions - Members — — —
 Net Investment Income 2,906 42,411 125,095
 Benefit Payments, Including Refunds
 of Member Contributions (67,247) (68,708) (70,113)
 Other (Net Transfer) 57,397 11,540 (18,351)
 Net Change in Plan Fiduciary Net Position 12,176 3,964 50,731
 Plan Net Position - Beginning 605,268 617,444 621,408

 Plan Net Position - Ending 617,444 621,408 672,139

Employer's Net Pension Liability/(Asset) $ 130,220 95,514 11,419

Plan Fiduciary Net Position as a Percentage
 of the Total Pension Liability 82.58% 86.68% 98.33%

Covered Payroll $ — — —

Employer's Net Pension Liability/(Asset) as a Percentage of
 Covered Payroll 0.00% 0.00% 0.00%

Changes of Assumptions. Changes in assumptions related to the discount rate were made in 2015 through 2018
and 2020. Changes in assumptions related to the demographics were made in 2017 and 2023.




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12/31/18 12/31/19 12/31/20 12/31/21 12/31/22 12/31/23 12/31/24


 — — — — — — —
 48,582 48,329 24,783 23,964 23,522 23,029 22,703
 — — — — — — —
 15,433 (333,619) 9,353 9,126 9,947 10,890 5,091
 11,305 — (7,308) — — (334) —

  (71,585) (41,367) (37,602) (38,654) (39,712) (40,822) (35,356)
 3,735 (326,657) (10,774) (5,564) (6,243) (7,237) (7,562)
  683,558 687,293 360,636 349,862 344,298 338,055 330,818

 687,293 360,636 349,862 344,298 338,055 330,818 323,256


 6,616 3,723 6,035 3,529 2,141 272 —
 — — — — — — —
  (54,042) 125,304 52,283 66,191 (61,409) 35,611 33,213

  (71,585) (41,367) (37,602) (38,654) (39,712) (40,822) (35,356)
 25,707 (336,501) 1,592 6,103 7,844 15,829 (2,755)
  (93,304) (248,841) 22,308 37,169 (91,136) 10,890 (4,898)
  672,139 578,835 329,994 352,302 389,471 298,335 309,225

 578,835 329,994 352,302 389,471 298,335 309,225 304,327

 108,458 30,642 (2,440) (45,173) 39,720 21,593 18,929


 84.22% 91.50% 100.70% 113.12% 88.25% 93.47% 94.14%

 — — — — — — —


 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%




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VILLAGE OF SKOKIE, ILLINOIS

Police Pension Fund
Schedule of Changes in the Employer's Net Pension Liability - Last Ten Fiscal Years
April 30, 2025



 4/30/16 4/30/17 4/30/18

Total Pension Liability
 Service Cost $ 2,075,970 2,139,562 2,098,467
 Interest 9,431,181 10,280,600 10,553,323
 Changes in Benefit Terms — — —
 Differences Between Expected and Actual Experience (3,882,757) 441,101 (2,873,497)
 Change of Assumptions 9,674,209 (459,902) 4,075,545
 Benefit Payments, Including Refunds
  of Member Contributions (6,721,145) (6,640,570) (7,030,261)
 Net Change in Total Pension Liability 10,577,458 5,760,791 6,823,577
 Total Pension Liability - Beginning 121,250,329 131,827,787 137,588,578

 Total Pension Liability - Ending 131,827,787 137,588,578 144,412,155

Plan Fiduciary Net Position
 Contributions - Employer $ 2,208,070 3,424,615 3,571,063
 Contributions - Members 1,059,517 1,127,262 1,132,608
 Net Investment Income 234,862 8,816,385 7,202,377
 Benefit Payments, Including Refunds
 of Member Contributions (6,721,145) (6,640,570) (7,030,261)
 Administrative Expenses (45,297) (47,656) (38,785)
 Net Change in Plan Fiduciary Net Position (3,263,993) 6,680,036 4,837,002
 Plan Net Position - Beginning 84,268,362 81,004,369 87,684,405

 Plan Net Position - Ending 81,004,369 87,684,405 92,521,407

Employer's Net Pension Liability $ 50,823,418 49,904,173 51,890,748

Plan Fiduciary Net Position as a Percentage
 of the Total Pension Liability 61.45% 63.73% 64.07%

Covered Payroll $ 10,763,550 11,415,927 11,481,147

Employer's Net Pension Liability as a Percentage of
 Covered Payroll 472.18% 437.15% 451.96%




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 4/30/19 4/30/20 4/30/21 4/30/22 4/30/23 4/30/24 4/30/25



  2,154,141 2,208,232 2,260,791 2,261,751 2,540,098 3,076,386 2,843,947
10,711,630 10,882,709 11,287,379 11,772,945 12,242,705 12,550,561 13,161,231
 — 627,638 — — — — —
(3,699,296) 959,594 2,812,387 1,660,641 2,714,680 3,763,060 2,031,528
  3,586,826 (475,924) (724,471) 15,259,324 — 204,763 (611,339)

 (7,489,119) (8,644,865) (8,890,560) (9,215,707) (9,769,788) (10,175,469) (10,978,591)
 5,264,182 5,557,384 6,745,526 21,738,954 7,727,695 9,419,301 6,446,776
144,412,155 149,676,337 155,233,721 161,979,247 183,718,201 191,445,896 200,865,197

149,676,337 155,233,721 161,979,247 183,718,201 191,445,896 200,865,197 207,311,973



  3,876,355 4,051,112 4,214,276 58,128,670 2,449,964 2,092,166 2,813,141
  1,136,539 1,507,173 1,383,610 1,149,734 1,256,228 1,452,766 1,263,680
  5,374,333 534,757 27,632,365 (7,039,241) 3,115,542 14,509,580 15,810,786

(7,489,119) (8,644,865) (8,890,560) (9,215,708) (9,769,788) (10,175,469) (10,978,591)
 (37,550) (46,258) (81,404) (77,535) (214,618) (52,565) (56,872)
  2,860,558 (2,598,081) 24,258,287 42,945,920 (3,162,672) 7,826,478 8,852,144
92,521,407 95,381,965 92,783,884 117,042,171 159,988,091 156,825,419 164,651,897

 95,381,965 92,783,884 117,042,171 159,988,091 156,825,419 164,651,897 173,504,041

 54,294,372 62,449,837 44,937,076 23,730,110 34,620,477 36,213,300 33,807,932



 63.73% 59.77% 72.26% 87.08% 81.92% 81.97% 83.69%

 11,618,950 11,446,667 11,434,191 11,903,054 12,365,832 12,767,722 12,891,817



 467.29% 545.57% 393.01% 199.36% 279.97% 283.63% 262.24%




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VILLAGE OF SKOKIE, ILLINOIS

Firefighter's Pension Fund
Schedule of Changes in the Employer's Net Pension Liability - Last Ten Fiscal Years
April 30, 2025



 4/30/16 4/30/17 4/30/18

Total Pension Liability
 Service Cost $ 2,028,756 2,064,252 2,068,938
 Interest 9,932,521 11,076,556 11,332,334
 Changes in Benefit Terms — — —
 Differences Between Expected and Actual Experience (1,093,803) 1,584,547 926,000
 Change of Assumptions 10,879,544 (926,955) 3,224,225
 Benefit Payments, Including Refunds
  of Member Contributions (7,226,005) (7,667,147) (8,534,095)
 Net Change in Total Pension Liability 14,521,013 6,131,253 9,017,402
 Total Pension Liability - Beginning 127,769,511 142,290,524 148,421,777

 Total Pension Liability - Ending 142,290,524 148,421,777 157,439,179

Plan Fiduciary Net Position
 Contributions - Employer $ 3,595,244 4,205,553 4,825,390
 Contributions - Members 931,116 940,662 1,129,162
 Net Investment Income (1,093,935) 6,798,104 6,451,114
 Benefit Payments, Including Refunds
 of Member Contributions (7,226,005) (7,667,147) (8,534,095)
 Administrative Expenses (100,627) (97,168) (84,230)
 Net Change in Plan Fiduciary Net Position (3,894,207) 4,180,004 3,787,341
 Plan Net Position - Beginning 73,348,619 69,454,412 73,634,416

 Plan Net Position - Ending 69,454,412 73,634,416 77,421,757

Employer's Net Pension Liability $ 72,836,112 74,787,361 80,017,422

Plan Fiduciary Net Position as a Percentage
 of the Total Pension Liability 48.81% 49.61% 49.18%

Covered Payroll $ 10,034,519 10,800,181 11,014,242

Employer's Net Pension Liability as a Percentage of
 Covered Payroll 725.86% 692.46% 726.49%




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 4/30/19 4/30/20 4/30/21 4/30/22 4/30/23 4/30/24 4/30/25



  2,308,862 2,247,764 2,493,353 2,500,322 2,658,621 3,122,463 2,959,793
11,639,543 11,917,260 11,976,399 12,765,938 13,259,585 13,615,428 14,124,555
 — 692,521 — — — — —
(1,587,143) (3,630,428) 7,900,059 (173,648) 3,900,262 2,864,562 (268,514)
  3,529,210 (491,546) (814,769) 19,264,532 — (165,736) 773,141

 (9,108,258) (9,758,342) (10,600,276) (11,112,513) (11,236,749) (11,576,213) (11,964,209)
 6,782,214 977,229 10,954,766 23,244,631 8,581,719 7,860,504 5,624,766
157,439,179 164,221,393 165,198,622 176,153,388 199,398,019 207,979,738 215,840,242

164,221,393 165,198,622 176,153,388 199,398,019 207,979,738 215,840,242 221,465,008



  5,353,020 5,952,151 6,199,883 91,394,672 4,808,718 2,453,506 3,300,806
  1,045,361 1,054,806 1,083,670 1,074,042 1,151,811 1,193,747 1,254,443
  5,393,337 1,173,445 23,513,164 (7,795,909) 3,832,404 17,399,710 18,634,803

(9,108,258) (9,758,342) (10,600,276) (11,112,513) (11,236,749) (11,576,213) (11,964,209)
 (89,125) (104,151) (105,743) (91,471) (227,257) (97,550) (104,082)
  2,594,335 (1,682,091) 20,090,698 73,468,821 (1,671,073) 9,373,200 11,121,761
77,421,757 80,016,092 78,334,001 98,424,699 171,893,520 170,222,447 179,595,647

 80,016,092 78,334,001 98,424,699 171,893,520 170,222,447 179,595,647 190,717,408

 84,205,301 86,864,621 77,728,689 27,504,499 37,757,291 36,244,595 30,747,600



 48.72% 47.42% 55.87% 86.21% 81.85% 83.21% 83.21% 83.21%

 10,562,751 11,211,425 11,208,747 11,393,607 12,000,599 12,390,618 13,193,572



 797.19% 774.79% 693.46% 241.40% 314.63% 292.52% 233.05%




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VILLAGE OF SKOKIE, ILLINOIS

Police Pension Fund
Schedule of Investment Returns
April 30, 2025



 Annual Money-
 Weighted Rate
 of Return, Net
 Fiscal of Investment
 Year Expense

 2016 0.28%
 2017 11.25%
 2018 8.45%
 2019 5.96%
 2020 0.57%
 2021 30.33%
 2022 (4.95%)
 2023 1.84%
 2024 9.54%
 2025 11.10%




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VILLAGE OF SKOKIE, ILLINOIS

Firefighters' Pension Fund
Schedule of Investment Returns
April 30, 2025



 Annual Money-
 Weighted Rate
 of Return, Net
 Fiscal of Investment
 Year Expense

 2016 (1.52%)
 2017 11.42%
 2018 8.69%
 2019 6.93%
 2020 1.49%
 2021 30.69%
 2022 (5.60%)
 2023 2.21%
 2024 14.27%
 2025 12.30%




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VILLAGE OF SKOKIE, ILLINOIS

Retiree Benefit Plan
Schedule of Changes in the Employer's Total OPEB Liability
April 30, 2025



 4/30/19

Total OPEB Liability
 Service Cost $ 188,759
 Interest 302,705
 Changes in Benefit Terms (374,477)
 Differences Between Expected and Actual
  Experience 334,320
 Change of Assumptions or Other Inputs (25,396)
 Benefit Payments (681,538)
 Other Changes —
 Net Change in Total OPEB Liability (255,627)
 Total OPEB Liability - Beginning 8,679,755

 Total OPEB Liability - Ending 8,424,128

Covered-Employee Payroll $ 39,050,409

Total OPEB Liability as a Percentage of
 Covered-Employee Payroll 21.57%

Notes:
This schedule is intended to show information for ten years. Information for additional years will be displayed as
it becomes available.

No assets are accumulated in a trust that meets the criteria in paragraph 4 of GASB Statement 75.

Changes of Assumptions. There were changes of assumptions related to the discount rate in 2019 to 2025.

N/A - Not Available




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4/30/20 4/30/21 4/30/22 4/30/23 4/30/24 4/30/25



 150,723 162,604 240,129 167,563 165,124 159,597
 258,993 255,634 172,231 297,543 295,402 412,189
 — — — — — —

 — — (768,328) — 2,950,831 —
  599,893 668,358 (935,350) (80,269) (419,086) (145,017)
(711,533) (675,254) (614,132) (674,357) (776,567) (827,515)
  585,030 — — — — —
  883,106 411,342 (1,905,450) (289,520) 2,215,704 (400,746)
8,424,128 9,307,234 9,718,576 7,813,126 7,523,606 9,739,310

9,307,234 9,718,576 7,813,126 7,523,606 9,739,310 9,338,564

 N/A N/A 41,001,206 42,650,828 47,005,270 N/A



 N/A N/A 19.06% 17.64% 20.72% N/A




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VILLAGE OF SKOKIE, ILLINOIS

General Fund
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual
For the Fiscal Year Ended April 30, 2025



 Original Final
 Budget Budget Actual

Revenues
 Taxes $ 34,884,672 34,884,672 37,097,907
 Intergovernmental 35,154,854 35,154,854 38,863,830
 Licenses and Permits 4,046,853 4,046,853 2,951,030
 Charges for Services 9,749,994 9,749,994 11,711,456
 Fines 2,096,973 2,096,973 2,006,243
 Investment Income 2,239,088 2,239,088 3,490,506
 Miscellaneous 1,257,102 1,257,102 670,897
  Total Revenues 89,429,536 89,429,536 96,791,869

Expenditures
 General Government 18,972,616 18,972,616 12,317,980
 Public Safety 36,199,631 36,199,631 51,078,181
 Public Works 13,760,899 13,760,899 16,618,413
 Health and Welfare 2,008,199 2,008,199 2,291,013
  Total Expenditures 70,941,345 70,941,345 82,305,587

Excess (Deficiency) of Revenues
 Over (Under) Expenditures 18,488,191 18,488,191 14,486,282

Other Financing Sources (Uses)
 Disposal of Capital Assets — — 111,058
 Transfers In 500,000 500,000 233,364
 Transfers Out (10,452,505) (10,452,505) (13,252,505)
 (9,952,505) (9,952,505) (12,908,083)

Net Change in Fund Balance 8,535,686 8,535,686 1,578,199

Fund Balance - Beginning 57,842,164

Fund Balance - Ending 59,420,363




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VILLAGE OF SKOKIE, ILLINOIS

Science and Technology TIF - Special Revenue Fund
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual
For the Fiscal Year Ended April 30, 2025



 Original Final
 Budget Budget Actual

Revenues
 Taxes
  Property Taxes $ 5,100,000 5,100,000 7,044,965
 Investment Income — — 45,218
 Miscellaneous — — 349,108
  Total Revenues 5,100,000 5,100,000 7,439,291

Expenditures
 General Government 338,844 338,844 961,359
 Debt Service
  Principal Retirement — — 880,000
  Interest and Fiscal Charges — — 234,660
 Total Expenditures 338,844 338,844 2,076,019

Excess (Deficiency) of Revenues
 Over (Under) Expenditures 4,761,156 4,761,156 5,363,272

Other Financing (Uses)
 Transfers Out (2,656,600) (2,656,600) (2,557,993)

Net Change in Fund Balance 2,104,556 2,104,556 2,805,279

Fund Balance - Beginning 11,707,656

Fund Balance - Ending 14,512,935




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VILLAGE OF SKOKIE, ILLINOIS

Economic Development - Special Revenue Fund
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual
For the Fiscal Year Ended April 30, 2025



 Original Final
 Budget Budget Actual

Revenues
 Taxes
  Real Estate Transfer Tax $ 1,023,654 1,023,654 1,215,775
  Home Rule Tax — — —
 Investment Income — — 8
 Miscellaneous 12,000 12,000 151,648
  Total Revenues 1,035,654 1,035,654 1,367,431

Expenditures
 General Government 540,710 540,710 752,068

Excess (Deficiency) of Revenues
 Over (Under) Expenditures 494,944 494,944 615,363

Other Financing (Uses)
 Transfers Out (2,840,000) (2,840,000) (1,994,630)

Net Change in Fund Balance (2,345,056) (2,345,056) (1,379,267)

Fund Balance - Beginning 5,238,980

Fund Balance - Ending 3,859,713




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 OTHER SUPPLEMENTARY INFORMATION

Other supplementary information includes financial statements and schedules not required by the GASB, nor a
part of the basic financial statements, but are presented for purposes of additional analysis.

Such statements and schedules include:

 • Budgetary Comparison Schedules - Major Governmental Funds

 • Combining Statements - Nonmajor Governmental Funds

 • Budgetary Comparison Schedules - Nonmajor Governmental Funds

 • Budgetary Comparison Schedules - Major Enterprise Fund

 • Budgetary Comparison Schedule - Internal Service Fund

 • Combining Statements - Pension Trust Funds

 • Budgetary Comparison Schedules - Pension Trust Funds




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 INDIVIDUAL FUND DESCRIPTIONS


 GENERAL FUND

The General Fund is used to account for all financial resources except those required to be accounted for in
another fund.


 SPECIAL REVENUE FUNDS

Special Revenue Funds are used to account for the proceeds of specific revenue sources (other than fiduciary
funds or capital projects funds) that are legally restricted to expenditure for specified purposes.

 Science and Technology TIF Fund

The Science and Technology TIF Fund is used to account for incremental property tax revenues that are
restricted for improvements to the area encompassing the former Pfizer pharmaceutical company research and
development facilities.

 Economic Development Fund

The Economic Development Fund is used to account for a portion of real estate transfer taxes (66% on an annual
basis) and expenditures related to broader economic development efforts throughout the Village.

 West Dempster TIF Fund

The West Dempster TIF Fund is used to account for property tax increment received from the TIF district and
expenditures related to the redevelopment or parcels within the district.

 Motor Fuel Tax Fund

The Motor Fuel Tax Fund is used to account for expenditures related to approved motor fuel tax projects and
revenue from the state gasoline tax as collected and distributed by the State of Illinois.

 CTA Parking Lot Fund

The CTA Parking Lot Fund is used to account for the operations of the Village’s commuter parking lot.
Financing is provided by parking fees.

 Local Fuel Tax Fund

The Local Fuel Tax Fund is used to account for revenue from the local fuel tax ($0.5 per gallon) and
expenditures, inclusive of transfers, to fund road resurfacing and other road maintenance efforts in the Village.




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 INDIVIDUAL FUND DESCRIPTIONS

 SPECIAL REVENUE FUNDS - Continued

 Visitor's Bureau Fund

The Visitor's Bureau Fund is used to account for a portion of the local hotel tax dedicated to funding the
Village’s participation in the North Shore Convention and Visitors Bureau, as well as other tourism related
activities.

 Community Development Block Grant Fund

The Community Development Block Grant Fund is used to account for federal grants received from the
Department of Housing and Urban Development (HUD), and the use of resources to fund programs and
activities in accordance with the annual CDBG plan filed with HUD.

 Illinois Municipal Retirement (IMRF) Fund

The IMRF Fund is used to account for budgeted IMRF pension and FICA expenditures of all non-enterprise
employees, funded by an allocation of property, sales, food and beverage taxes, or other sources as may from
time to time be required.

 Wireless Alarm Fund

The Wireless Alarm Fund is used to account for revenue received from and expenditures related to monitoring of
private alarms from Skokie businesses and residences.

 Centre East Development Fund

The Centre East Development Fund is used to account for a portion of the hotel tax allocated to offsetting
operating expenses of the North Shore Center for the Performing Arts in Skokie.

 Special Service Area NR 10 Fund

The Special Service Area NR 10 Fund is used to account for is used to account for the special assessment
(property taxes) and infrastructure improvement expenditures limited to within the SSA, originally implemented
in 2018.

 Oakton and Niles TIF Fund

The Oakton and Niles TIF Fund is used to account for the property taxes, collected on the incremental increase
in the equalized assessed value, and restricted for expenditures incurred related to the Oakton and Niles TIF
District.


 DEBT SERVICE FUND

The Debt Service Fund is used to account for the accumulation of resources for, and the payment of, general
long-term debt principal and interest.




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 INDIVIDUAL FUND DESCRIPTIONS


 CAPITAL PROJECTS FUND

Capital Projects Funds are used to account for financial resources to be used for the acquisition or construction
of major capital facilities (other than those financed by business-type/proprietary funds).

 Building and Equipment Fund

The Building and Equipment Fund is used to account for revenues that are restricted, committed or assigned for
building construction, computerization and major equipment purchases.



 ENTERPRISE FUNDS

Enterprise Funds are used to account for operations that are financed and operated in a manner similar to private
business enterprises where the intent is that costs of providing goods or services to the general public on a
continuing basis be financed or recovered primarily through user charges; or where it has been decided that
periodic determination of revenues earned, expenses incurred and/or net income is appropriate for capital
maintenance, public policy, management control, accountability or other purpose.

 Water and Sewer Fund

The Water and Sewer Fund is used to account for all activities related to providing safe and potable water to all
customers within the Village.

 Performing Arts Center Fund

The Performing Arts Center Fund is used to account for all activities related to the operations of the North Shore
Center for the Performing Arts in Skokie, a live performance venue under third-party management.

 Skokie/Edison Parking Lot Fund

The Skokie/Edison Parking Lot Fund is used to account for the operations of the North Parking Lot at the CTA
Skokie Swift station, including parking revenue derived from the lot, land lease, and maintenance expenditures.


 INTERNAL SERVICE FUND

Internal Service Funds are used to account for the financing of goods or services provided by one department or
agency to other departments or agencies other governmental unit, or to other governmental units, on a cost-
reimbursement basis.




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 INDIVIDUAL FUND DESCRIPTIONS

 INTERNAL SERVICE FUND - Continued

 Casualty Self Insurance Fund

The Casualty Self Insurance Fund is used to account for allocated revenue and related expenditures to provide
the Village’s self-insurance program for general, property, auto, and workers’ compensation claims.


 FIDUCIARY FUNDS

 PENSION TRUST FUNDS

 Police Pension Fund

The Police Pension Fund is used to account for the accumulation of resources to be used for retirement pensions
for the Village’s sworn police personnel. Most rules and regulations of the fund are established by the Pension
Division of the Illinois Department of Insurance. Resources are contributed by sworn police personnel at rates
fixed by state statutes and by the Village through an annual property tax levy.

 Firefighter's Pension Fund

The Firefighters’ Pension Fund is used to account for the accumulation of resources to be used for retirement
pensions for the Village’s sworn firefighter/paramedic personnel. Most rules and regulations of the fund are
established by the Pension Division of the Illinois Department of Insurance. Resources are contributed by sworn
firefighter/paramedic personnel at rates fixed by state statutes and by the Village through an annual property tax
levy.




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VILLAGE OF SKOKIE, ILLINOIS

General Fund
Schedule of Revenues - Budget and Actual
For the Fiscal Year Ended April 30, 2025



 Original Final
 Budget Budget Actual

Taxes
 Property Taxes $ 4,179,491 4,179,491 3,620,924
 Home Rule Sales Taxes 16,366,765 16,366,765 18,832,130
 Telecommunications Tax — — 82,781
 Utility 5,365,947 5,365,947 5,384,525
 Hotel and Motel Tax 1,972,899 1,972,899 1,818,396
 Real Estate Transfer Tax 192,809 192,809 —
 Wireless 911 1,127,000 1,127,000 964,403
 Food and Beverage Tax 4,815,180 4,815,180 5,590,538
 Amusement Surcharge 373,926 373,926 334,843
 Liquor Tax 490,655 490,655 469,367
  Total Taxes 34,884,672 34,884,672 37,097,907

Intergovernmental
 State Income Tax 9,828,603 9,828,603 12,095,471
 Sales Tax 18,058,305 18,058,305 20,494,748
 Local Use Tax 2,550,119 2,550,119 1,927,781
 Personal Property Replacement Tax 2,343,001 2,343,001 1,884,391
 Charitable Games — — 2,177
 Cannabis Excise Tax 474,313 474,313 343,963
 Federal Grants 410,128 410,128 448,616
 State Grants 1,140,385 1,140,385 1,328,422
 Local Grants 350,000 350,000 338,261
 Total Intergovernmental 35,154,854 35,154,854 38,863,830

Licenses and Permits
 Liquor Licenses 120,000 120,000 191,420
 Business Licenses 300,000 300,000 220,038
 Building Permits 1,209,725 1,209,725 859,640
 Engineering Permits 415,000 415,000 110,610
 Cable Franchise Fees 966,240 966,240 603,356
 Community Refuse Franchise Fees 173,000 173,000 288,304
 Fire Alarm Permits — — 40,384
 Plumbing Permits 156,290 156,290 132,756
 Electrical Permits 106,556 106,556 95,232
 Police Alarm Permits 55,000 55,000 38,544
 Motor Vehicles 198,542 198,542 136,728




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VILLAGE OF SKOKIE, ILLINOIS

General Fund
Schedule of Revenues - Budget and Actual - Continued
For the Fiscal Year Ended April 30, 2025



 Original Final
 Budget Budget Actual

Licenses and Permits - Continued
 Natural Gas Franchise Allotment $ 50,000 50,000 91,082
 Other Licenses and Permits 296,500 296,500 142,936
  Total Licenses and Permits 4,046,853 4,046,853 2,951,030

Charges for Services
 Administrative Service Charge 250,000 250,000 22,401
 Police Service Fees 342,320 342,320 905,585
 Fire Service Fees — — 9,389
 Ambulance Fees 4,211,520 4,211,520 5,678,790
 Food Sales 157,000 157,000 177,425
 Legal Recording Fees — — 5,020
 Passport Services — — 38,046
 Sidewalk Repair Program 8,500 8,500 97,196
 Tree Planting Program — — 5,475
 CTA Lot Maintenance 18,000 18,000 12,867
 Fire Department Service Fees 130,000 130,000 113,731
 Inspections 35,000 35,000 37,337
 Refuse Fees 2,323,151 2,323,151 2,338,263
 Other Charges for Services 2,274,503 2,274,503 2,269,931
  Total Charges for Services 9,749,994 9,749,994 11,711,456

Fines
 Court Fines 68,500 68,500 78,632
 Parking Fines 417,285 417,285 304,752
 Parking Judgements — — 138
 Administrative Hearings 48,375 48,375 80,737
 Impoundment Fees 54,000 54,000 35,500
 Automated Traffic Fines 1,508,813 1,508,813 1,506,484
 Total Fines 2,096,973 2,096,973 2,006,243

Investment Income 2,239,088 2,239,088 3,490,506

Miscellaneous
 Cell Service Property Lease 83,000 83,000 85,425
 Reimbursements — — 507
 Miscellaneous 1,174,102 1,174,102 584,965
  Total Miscellaneous 1,257,102 1,257,102 670,897

  Total Revenues 89,429,536 89,429,536 96,791,869


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VILLAGE OF SKOKIE, ILLINOIS

General Fund
Schedule of Expenditures - Budget and Actual
For the Fiscal Year Ended April 30, 2025



 Original Final
 Budget Budget Actual

General Government
 Board of Trustees $ 292,148 292,148 411,025

 Boards and Commissions
  Plan Commission and Board of Appeals 45,520 45,520 24,845
  Board of Fire and Police 65,800 65,800 65,628
  Human Relations 10,225 10,225 4,378
  Public Safety 2,050 2,050 77
  Liquor Control 2,200 2,200 148
  Fine Arts 13,750 13,750 15,398
  Beautification and Improvement 10,750 10,750 12,739
  Board of Health 800 800 421
  Appearance 8,460 8,460 8,721
  Consumer Affairs 15,620 15,620 76,167
  Performing Arts Center 10,335 10,335 —
  Family Services 1,200 1,200 1,192
 186,710 186,710 209,714

 Village Manager's Office
  Administration 960,523 960,523 1,462,426
  Personnel 381,959 381,959 511,378
  Multi-Media 138,298 138,298 36,020
  Human Services 395,922 395,922 476,009
  Marketing and Public Information 379,251 379,251 344,701
  Information Technology 756,849 756,849 951,055
 3,012,802 3,012,802 3,781,589

 Community Development
  Administration 283,484 283,484 273,970
  Planning 222,522 222,522 329,159
  Building, Zoning, and Property Standards 1,187,125 1,187,125 1,594,309
  Property Standards — — 1
 1,693,131 1,693,131 2,197,439

 Village Clerk
  Elections — — 478
  Records 188,239 188,239 253,609
 188,239 188,239 254,087




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VILLAGE OF SKOKIE, ILLINOIS

General Fund
Schedule of Expenditures - Budget and Actual - Continued
For the Fiscal Year Ended April 30, 2025



 Original Final
 Budget Budget Actual

General Government - Continued
 Corporate Counsel
  Scofflaw Program $ — — 94
  Legal Counsel 868,177 868,177 1,143,561
 868,177 868,177 1,143,655

 Finance
  Administration 621,575 621,575 755,974
  Collections 279,742 279,742 245,379
  Purchasing 158,901 158,901 214,483
  Duplicating 73,000 73,000 78,628
  Violations Administration 92,315 92,315 120,798
 1,225,533 1,225,533 1,415,262

 Insurance 10,707,876 10,707,876 2,131,421

 Contributions 748,000 748,000 748,000

 Contingency 50,000 50,000 25,788

  Total General Government 18,972,616 18,972,616 12,317,980

Public Safety
 Fire
  Administration 839,729 839,729 732,182
  Fire Prevention 552,037 552,037 902,390
  Firefighting 13,158,652 13,158,652 19,815,851
  EMS - Ambulance 706,621 706,621 777,513
  E-911 144,769 144,769 192,789
  Foreign Fire Insurance 99,405 99,405 121,182
 15,501,213 15,501,213 22,541,907




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VILLAGE OF SKOKIE, ILLINOIS

General Fund
Schedule of Expenditures - Budget and Actual - Continued
For the Fiscal Year Ended April 30, 2025



 Original Final
 Budget Budget Actual

Public Safety - Continued
 Police
  Administration $ 2,945,527 2,945,527 2,897,138
  Communications 2,461,826 2,461,826 3,509,706
  Investigation 2,189,081 2,189,081 2,399,915
  Uniform Patrol 12,030,788 12,030,788 18,274,697
  E-911 116,805 116,805 134,408
  Supplemental Funding 954,391 954,391 1,320,410
 20,698,418 20,698,418 28,536,274

 Total Public Safety 36,199,631 36,199,631 51,078,181

Public Works
 Administration 754,137 754,137 846,379
 Streets and Alleys 2,235,869 2,235,869 2,880,303
 Tree Maintenance 1,252,785 1,252,785 1,739,424
 Snow and Ice Control 197,491 197,491 69,513
 Automotive 1,734,976 1,734,976 2,296,734
 Refuse Collection 3,533,746 3,533,746 4,421,528
 Refuse Disposal 1,333,500 1,333,500 1,087,115
 Buildings 1,039,114 1,039,114 1,051,919
 Civil Engineering 535,838 535,838 802,518
 Traffic Engineering 1,143,443 1,143,443 1,422,980

  Total Public Works 13,760,899 13,760,899 16,618,413

 Health and Welfare
  Administration 392,719 392,719 468,059
  Environmental Health 842,704 842,704 856,741
  Personal Health Service 379,532 379,532 422,142
  Annual Grant Programs 270,994 270,994 429,826
  Animal Control 122,250 122,250 114,245

 Total Health and Welfare 2,008,199 2,008,199 2,291,013

 Total Expenditures 70,941,345 70,941,345 82,305,587




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VILLAGE OF SKOKIE, ILLINOIS

Debt Service Fund
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual
For the Fiscal Year Ended April 30, 2025



 Original Final
 Budget Budget Actual

Revenues
 Taxes
  Property Taxes $ 11,277,204 11,277,204 11,279,203
  Telecommunications Taxes 804,637 804,637 848,811
 Intergovernmental 1,201,050 1,201,050 1,201,050
  Total Revenues 13,282,891 13,282,891 13,329,064

Expenditures
 General Government
  Professional Services 10,000 10,000 4,776
 Public Safety
  Professional Services 3,738,873 3,738,873 3,738,873
 Debt Service
  Principal Retirement 11,720,000 11,720,000 11,720,000
  Interest and Fiscal Charges 2,086,961 2,086,961 2,086,961
 Total Expenditures 17,555,834 17,555,834 17,550,610

Excess (Deficiency) of Revenues
 Over (Under) Expenditures (4,272,943) (4,272,943) (4,221,546)

Other Financing Sources
 Transfers In 4,273,308 4,273,308 4,276,147

Net Change in Fund Balance 365 365 54,601

Fund Balance - Beginning 16,125,666

Fund Balance - Ending 16,180,267




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VILLAGE OF SKOKIE, ILLINOIS

Building and Equipment - Capital Projects Fund
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual
For the Fiscal Year Ended April 30, 2025



 Original Final
 Budget Budget Actual

Revenues
 Taxes
  Motor Vehicle Licenses $ — — 745,188
 Charges for Services
 Investment Income 2,000,000 2,000,000 1,999,996
 Miscellaneous 4,468,975 4,468,975 2,721,133
  Total Revenues 6,468,975 6,468,975 5,466,317

Expenditures
 General Government 1,369,135 1,369,135 1,595,651
 Capital Outlay 36,329,280 36,329,280 19,863,453
 Debt Service
  Principal Retirement — — 291,008
  Interest and Fiscal Charges — — 66,437
 Total Expenditures 37,698,415 37,698,415 21,816,549

Excess (Deficiency) of Revenues
 Over (Under) Expenditures (31,229,440) (31,229,440) (16,350,232)

Other Financing Sources
 Disposal of Capital Assets 40,000 40,000 —
 Transfers In 31,898,190 31,898,190 17,291,805
 31,938,190 31,938,190 17,291,805

Net Change in Fund Balance 708,750 708,750 941,573

Fund Balance - Beginning 18,495,789

Fund Balance - Ending 19,437,362




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VILLAGE OF SKOKIE, ILLINOIS

Nonmajor Governmental - Special Revenue Funds
Combining Balance Sheet
April 30, 2025




 West Motor CTA Local
 Dempster Fuel Parking Fuel Visitor's
 TIF Tax Lot Tax Bureau

 ASSETS
Cash and Investments $ 4,687,497 1,899,892 194,189 307,249 —
Receivables - Net of Allowances
 Property Taxes — — — — —
 Other Taxes — — — 65,434 —
 Accounts — — — 4,494 —
Due from Other Governments — 245,164 — — —
Due from Other Funds — 48,790 234,038 — —

 Total Assets 4,687,497 2,193,846 428,227 377,177 —

 LIABILITIES
Accounts Payable — 169,600 8,044 — 31,182
Accrued Payroll — — — — —
Other Payables — — — — —
Due to Other Funds — 1,283,296 142,213 — 48,528
Advances from Other Funds 1,490,746 — — — —
 Total Liabilities 1,490,746 1,452,896 150,257 — 79,710

 DEFERRED INFLOWS OF
 RESOURCES
Property Taxes — — — — —
 Total Liabilities and Deferred
 Inflows of Resources 1,490,746 1,452,896 150,257 — 79,710

 FUND BALANCES
Restricted 3,196,751 740,950 277,970 377,177 —
Committed — — — — —
Assigned — — — — —
Unassigned — — — — (79,710)
 Total Fund Balances 3,196,751 740,950 277,970 377,177 (79,710)

 Total Liabilities, Deferred Inflows
  of Resources, and Fund Balances 4,687,497 2,193,846 428,227 377,177 —




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Community
Development Centre Special Oakton
 Block Wireless East Service and Niles
 Grant IMRF Alarm Development Area NR 10 TIF Totals



 183,056 1,035,314 452,094 412,286 1,205 13,331,763 22,504,545

 — — — — 1,468 — 1,468
 — — — — — — 65,434
 — — — 269,996 — — 274,490
 72,161 56,045 — — — — 373,370
 115 — — — — 110,223 393,166

 255,332 1,091,359 452,094 682,282 2,673 13,441,986 23,612,473



 42,087 508,311 11,369 163,502 — 8,447 942,542
 2,055 — 2,350 — — — 4,405
 — — — — — 11,225 11,225
 — 27,096 — — 11,000 3,232,848 4,744,981
 — — — — — — 1,490,746
 44,142 535,407 13,719 163,502 11,000 3,252,520 7,193,899




 — — — — 1,468 — 1,468

 44,142 535,407 13,719 163,502 12,468 3,252,520 7,195,367



 211,190 555,952 — — — 10,189,466 15,549,456
 — — 438,375 — — — 438,375
 — — — 518,780 — — 518,780
 — — — — (9,795) — (89,505)
 211,190 555,952 438,375 518,780 (9,795) 10,189,466 16,417,106



 255,332 1,091,359 452,094 682,282 2,673 13,441,986 23,612,473




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VILLAGE OF SKOKIE, ILLINOIS

Nonmajor Governmental - Special Revenue Funds
Combining Statement of Revenues, Expenditures and Changes in Fund Balances
For the Fiscal Year Ended April 30, 2025




 West Motor CTA Local
 Dempster Fuel Parking Fuel Visitor's
 TIF Tax Lot Tax Bureau

Revenues
 Taxes $ 913,457 — — 889,862 83,153
 Intergovernmental — 3,111,437 — — —
 Charges for Services — 5,780 111,888 — —
 Fines — — 3,000 — —
 Investment Income — 211,609 — — —
 Miscellaneous — — — — —
 Total Revenues 913,457 3,328,826 114,888 889,862 83,153

Expenditures
 General Government — — 73,885 — 124,728
 Public Works — 854,654 — — —
 Health and Welfare — — — — —
  Total Expenditures — 854,654 73,885 — 124,728

Excess (Deficiency) of Revenues
 Over (Under) Expenditures 913,457 2,474,172 41,003 889,862 (41,575)

Other Financing (Uses)
 Transfers Out (146,003) (2,422,364) (33,364) (477,602) —

Net Change in Fund Balances 767,454 51,808 7,639 412,260 (41,575)

Fund Balances - as Previously Reported 2,429,297 689,142 270,331 (35,083) (38,135)
Restatement - Change within Accounting Entity — — — — —
Fund Balances - Beginning as Restated 2,429,297 689,142 270,331 (35,083) (38,135)

Fund Balances - Ending 3,196,751 740,950 277,970 377,177 (79,710)




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Community
Development Centre Special Oakton
 Block Wireless East Service and Niles
 Grant IMRF Alarm Development Area NR 10 TIF Totals



 — — — 220,000 3,266 376,147 2,485,885
 712,901 — — 19,313 — — 3,843,651
 — — 516,666 — — — 634,334
 — — — — — — 3,000
 — 893 — — — 734,068 946,570
 10,273 — — — — — 10,273
 723,174 893 516,666 239,313 3,266 1,110,215 7,923,713



 — 1,243 253,815 160,666 — 496,047 1,110,384
 — — — — — — 854,654
 642,124 — — — — — 642,124
 642,124 1,243 253,815 160,666 — 496,047 2,607,162



 81,050 (350) 262,851 78,647 3,266 614,168 5,316,551



 (194,803) — (560,000) — — (1,793,191) (5,627,327)

 (113,753) (350) (297,149) 78,647 3,266 (1,179,023) (310,776)

 324,943 51,147 735,524 440,133 (13,061) 11,368,489 16,222,727
 — 505,155 — — — — 505,155
 324,943 556,302 735,524 440,133 (13,061) 11,368,489 16,727,882

 211,190 555,952 438,375 518,780 (9,795) 10,189,466 16,417,106




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VILLAGE OF SKOKIE, ILLINOIS

West Dempster TIF - Special Revenue Fund
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual
For the Fiscal Year Ended April 30, 2025



 Original Final
 Budget Budget Actual

Revenues
 Taxes
  Property Taxes $ 350,000 350,000 913,457

Expenditures
 General Government 50,000 50,000 —

Excess (Deficiency) of Revenues
 Over (Under) Expenditures 300,000 300,000 913,457

Other Financing (Uses)
 Transfers Out (67,500) (67,500) (146,003)

Net Change in Fund Balance 232,500 232,500 767,454

Fund Balance - Beginning 2,429,297

Fund Balance - Ending 3,196,751




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VILLAGE OF SKOKIE, ILLINOIS

Motor Fuel Tax - Special Revenue Fund
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual
For the Fiscal Year Ended April 30, 2025



 Original Final
 Budget Budget Actual

Revenues
 Intergovernmental
  MFT Allotments $ 2,836,653 2,836,653 3,111,437
 Charges for Services — — 5,780
 Investment Income 30,000 30,000 211,609
  Total Revenues 2,866,653 2,866,653 3,328,826

Expenditures
 Public Works 781,660 781,660 854,654

Excess (Deficiency) of Revenues
 Over (Under) Expenditures 2,084,993 2,084,993 2,474,172

Other Financing (Uses)
 Transfers Out (2,207,500) (2,207,500) (2,422,364)

Net Change in Fund Balance (122,507) (122,507) 51,808

Fund Balance - Beginning 689,142

Fund Balance - Ending 740,950




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VILLAGE OF SKOKIE, ILLINOIS

Local Fuel Tax - Special Revenue Fund
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual
For the Fiscal Year Ended April 30, 2025



 Original Final
 Budget Budget Actual

Revenues
 Taxes
  Other $ 760,480 760,480 889,862

Expenditures
 Public Works — — —

Excess (Deficiency) of Revenues
 Over (Under) Expenditures 760,480 760,480 889,862

Other Financing (Uses)
 Transfers Out (610,000) (610,000) (477,602)

Net Change in Fund Balance 150,480 150,480 412,260

Fund Balance - Beginning (35,083)

Fund Balance - Ending 377,177




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VILLAGE OF SKOKIE, ILLINOIS

Visitors Bureau - Special Revenue Fund
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual
For the Fiscal Year Ended April 30, 2025



 Original Final
 Budget Budget Actual

Revenues
 Taxes
  Hotel/Motel $ 83,152 83,152 83,153

Expenditures
 General Government 124,728 124,728 124,728

Net Change in Fund Balance (41,576) (41,576) (41,575)

Fund Balance - Beginning (38,135)

Fund Balance - Ending (79,710)




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VILLAGE OF SKOKIE, ILLINOIS

Community Development Block Grant - Special Revenue Fund
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual
For the Fiscal Year Ended April 30, 2025



 Original Final
 Budget Budget Actual

Revenues
 Intergovernmental $ 552,000 552,000 712,901
 Miscellaneous — — 10,273
  Total Revenues 552,000 552,000 723,174

Expenditures
 Health and Welfare 1,159,249 1,159,249 642,124

Excess (Deficiency) of Revenues
 Over (Under) Expenditures (607,249) (607,249) 81,050

Other Financing (Uses)
 Transfers Out — — (194,803)

Net Change in Fund Balance (607,249) (607,249) (113,753)

Fund Balance - Beginning 324,943

Fund Balance - Ending 211,190




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VILLAGE OF SKOKIE, ILLINOIS

IMRF - Special Revenue Fund
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual
For the Fiscal Year Ended April 30, 2025



 Original Final
 Budget Budget Actual

Revenues
 Investment Income $ — — 893

Expenditures
 General Government 2,981,475 2,981,475 1,243

Net Change in Fund Balance (2,981,475) (2,981,475) (350)

Fund Balance - as Previously Reported 51,147
Restatement - Change in Reporting Entity 505,155
Fund Balance - Beginning as Restated 556,302

Fund Balance - Ending 555,952




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VILLAGE OF SKOKIE, ILLINOIS

Wireless Alarm - Special Revenue Fund
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual
For the Fiscal Year Ended April 30, 2025



 Original Final
 Budget Budget Actual

Revenues
 Charges for Services $ 845,000 845,000 516,666

Expenditures
 General Government 217,424 217,424 253,815

Excess (Deficiency) of Revenues
 Over (Under) Expenditures 627,576 627,576 262,851

Other Financing (Uses)
 Transfers Out (560,000) (560,000) (560,000)

Net Change in Fund Balance 67,576 67,576 (297,149)

Fund Balance - Beginning 735,524

Fund Balance - Ending 438,375




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VILLAGE OF SKOKIE, ILLINOIS

Centre East Development - Special Revenue Fund
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual
For the Fiscal Year Ended April 30, 2025



 Original Final
 Budget Budget Actual

Revenues
 Taxes
  Hotel/Motel $ 220,000 220,000 220,000
 Grants — — 19,313
 220,000 220,000 239,313

Expenditures
 General Government — — 160,666

Excess (Deficiency) of Revenues
 Over (Under) Expenditures 220,000 220,000 78,647

Other Financing (Uses)
 Transfers Out (220,000) (220,000) —

Net Change in Fund Balance — — 78,647

Fund Balance - Beginning 440,133

Fund Balance - Ending 518,780




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VILLAGE OF SKOKIE, ILLINOIS

Special Service Area NR 10 - Special Revenue Fund
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual
For the Fiscal Year Ended April 30, 2025



 Original Final
 Budget Budget Actual

Revenues
 Taxes
  Property Taxes $ 3,500 3,500 3,266

Expenditures
 General Government — — —

Net Change in Fund Balance 3,500 3,500 3,266

Fund Balance - Beginning (13,061)

Fund Balance - Ending (9,795)




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VILLAGE OF SKOKIE, ILLINOIS

Oakton and Niles TIF - Special Revenue Fund
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual
For the Fiscal Year Ended April 30, 2025



 Original Final
 Budget Budget Actual

Revenues
 Taxes
  Property Taxes $ 500,000 500,000 376,147
 Investment Income — — 734,068
  Total Revenues 500,000 500,000 1,110,215

Expenditures
 General Government 5,210,000 5,210,000 496,047

Excess (Deficiency) of Revenues
 Over (Under) Expenditures (4,710,000) (4,710,000) 614,168

Other Financing (Uses)
 Transfers Out (1,787,010) (1,787,010) (1,793,191)

Net Change in Fund Balance (6,497,010) (6,497,010) (1,179,023)

Fund Balance - Beginning 11,368,489

Fund Balance - Ending 10,189,466




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VILLAGE OF SKOKIE, ILLINOIS

Water and Sewer - Enterprise Fund
Schedule of Revenues, Expenses and Changes in Net Position - Budget and Actual
For the Fiscal Year Ended April 30, 2025



 Original Final
 Budget Budget Actual

Operating Revenues
 Charges for Services $ 17,480,129 17,480,129 17,781,388
 Other — — 47,649.00
 17,480,129 17,480,129 17,829,037

Operating Expenses
 Operations
  Sewerage and Water 8,675,111 8,675,111 7,798,841
  Water Meter 813,616 813,616 635,734
  Flood Control 686,636 686,636 680,328
 Depreciation — — 1,320,540
  Total Operating Expenses 10,175,363 10,175,363 10,435,443

Operating Income 7,304,766 7,304,766 7,393,594

Nonoperating Revenues
 Interest Income — — 215,466
 Other Income 97,038 97,038 229,795
 97,038 97,038 445,261

Income before Transfers 7,401,804 7,401,804 7,838,855

Transfers Out (19,233,000) (19,233,000) (863,726)

Change in Net Position (11,831,196) (11,831,196) 6,975,129

Net Position - Beginning 73,045,579

Net Position - Ending 80,020,708




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VILLAGE OF SKOKIE, ILLINOIS

Water and Sewer - Enterprise Fund
Schedule of Operating Expenses - Budget and Actual
For the Fiscal Year Ended April 30, 2025



 Original Final
 Budget Budget Actual

Operating Expenses
 Operations
  Sewerage and Water
 Personal Services $ 1,533,636 1,533,636 1,119,085
 Employee Benefits 487,414 487,414 669,912
 Contractual and Professional Services 2,163,568 2,163,568 2,027,424
 Maintenance/Rentals 337,000 337,000 13,734
 Other Purchased Services 24,920 24,920 402,229
 Materials and Supplies 3,938,573 3,938,573 3,520,124
 Capital Expenses 190,000 190,000 46,333
 8,675,111 8,675,111 7,798,841

  Water Meter
 Personal Services 412,573 412,573 365,654
 Employee Benefits 116,532 116,532 131,421
 Contractual and Professional Services 200,000 200,000 —
 Maintenance/Rentals 14,000 14,000 15,742
 Other Purchased Services 6,000 6,000 1,000
 Materials and Supplies 64,511 64,511 118,291
 Miscellaneous — — 3,626
 813,616 813,616 635,734

  Flood Control
 Personal Services 352,563 352,563 366,313
 Employee Benefits 133,838 133,838 147,097
 Contractual and Professional Services 116,115 116,115 100,545
 Other Purchased Services 1,600 1,600 895
 Materials and Supplies 70,200 70,200 65,313
 Capital Expenses 12,320 12,320 165
 686,636 686,636 680,328

 Total Operations 10,175,363 10,175,363 9,114,903

 Depreciation — — 1,320,540

  Total Operating Expenses 10,175,363 10,175,363 10,435,443




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VILLAGE OF SKOKIE, ILLINOIS

Performing Arts Center - Enterprise Fund
Schedule of Revenues, Expenses and Changes in Net Position - Budget and Actual
For the Fiscal Year Ended April 30, 2025



 Original Final
 Budget Budget Actual

Operating Revenues
 Charges for Services $ 2,001,653 2,001,653 2,112,929
 Other 13,000 13,000 108,931
  Total Operating Revenues 2,014,653 2,014,653 2,221,860

Operating Expenses
 Operations
  Operations 2,535,187 2,535,187 3,890,143
  Supplies 86,900 86,900 106,443
  Services 189,950 189,950 86,313
 Depreciation — — 661,186
  Total Operating Expenses 2,812,037 2,812,037 4,744,085

Operating (Loss) (797,384) (797,384) (2,522,225)

Nonoperating Revenues
 Operating Grants and Contributions 84,896 84,896 57,766
 Investment Income 220,660 220,660 220,585
 Other Income 496,908 496,908 1,579,339
 802,464 802,464 1,857,690

Income (Loss) before Transfers
 and Contributions 5,080 5,080 (664,535)

Capital Contributions — — 593,787

Change in Net Position 5,080 5,080 (70,748)

Net Position - Beginning 10,321,415

Net Position - Ending 10,250,667




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VILLAGE OF SKOKIE, ILLINOIS

Casualty Self Insurance - Internal Service Fund
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual
For the Fiscal Year Ended April 30, 2025



 Original Final
 Budget Budget Actual

Operating Revenues
 Interfund Services
  Charges for Services $ 1,130,110 1,130,110 1,130,107

Operating Expenses
 Personal Services 216,078 216,078 221,509
 Employee Benefits 62,274 62,274 84,065
 Contractual and Professional Services 139,587 139,587 122,736
 Maintenance/Rentals 75,500 75,500 24,240
 Other Purchased Services 815,397 815,397 899,078
 Materials and Supplies 1,475 1,475 485
 Miscellaneous 2,377,378 2,377,378 2,104,688
  Total Operating Expenses 3,687,689 3,687,689 3,456,801

Operating (Loss) (2,557,579) (2,557,579) (2,326,694)

Nonoperating Revenues
 Disposal of Capital Assets 50,000 50,000 —

(Loss) before Transfers (2,507,579) (2,507,579) (2,326,694)

Transfers In — 2,494,865 2,494,865

Change in Net Position (2,507,579) (12,714) 168,171

Net Position - Beginning 4,747,610

Net Position - Ending 4,915,781




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VILLAGE OF SKOKIE, ILLINOIS

Pension Trust Funds
Combining Statement of Fiduciary Net Position
April 30, 2025



 Police Firefighters'
 Pension Pension Totals

 ASSETS

Cash and Cash Equivalents $ 120,314 168,826 289,140

Investments
 Illinois Police Officers' Pension Investment Fund 173,379,739 — 173,379,739
 Illinois Firefighters' Pension Investment Fund — 190,553,894 190,553,894
Prepaids 6,811 550 7,361
 Total Assets 173,506,864 190,723,270 364,230,134

 LIABILITIES

Accounts Payable 2,823 5,862 8,685

 NET POSITION

Net Position Restricted for Pensions 173,504,041 190,717,408 364,221,449




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VILLAGE OF SKOKIE, ILLINOIS

Pension Trust Funds
Combining Statement of Changes in Fiduciary Net Position
For the Fiscal Year Ended April 30, 2025



 Police Firefighters'
 Pension Pension Totals

Additions
 Contributions - Employer $ 2,813,141 3,300,806 6,113,947
 Contributions - Plan Members 1,263,680 1,254,443 2,518,123
  Total Contributions 4,076,821 4,555,249 8,632,070

 Investment Income
  Interest Earned 978,425 2,573,020 3,551,445
  Net Change in Fair Value 14,945,506 16,375,101 31,320,607
 15,923,931 18,948,121 34,872,052
  Less Investment Expenses (113,145) (313,318) (426,463)
 Net Investment Income 15,810,786 18,634,803 34,445,589
 Total Additions 19,887,607 23,190,052 43,077,659

Deductions
 Administration 56,872 104,082 160,954
 Benefits and Refunds 10,978,591 11,964,209 22,942,800
  Total Deductions 11,035,463 12,068,291 23,103,754

Change in Fiduciary Net Position 8,852,144 11,121,761 19,973,905

Net Position Restricted for Pensions
 Beginning 164,651,897 179,595,647 344,247,544

 Ending 173,504,041 190,717,408 364,221,449




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VILLAGE OF SKOKIE, ILLINOIS

Police Pension - Pension Trust Fund
Schedule of Changes in the Fiduciary Net Position - Budget and Actual
For the Fiscal Year Ended April 30, 2025



 Original Final
 Budget Budget Actual

Additions
 Contributions - Employer $ 2,460,141 2,460,141 2,813,141
 Contributions - Plan Members 1,308,172 1,308,172 1,263,680
  Total Contributions 3,768,313 3,768,313 4,076,821

 Investment Earnings
  Interest Earned 353,000 353,000 978,425
  Net Change in Fair Value — 11,233,545 14,945,506
 353,000 11,586,545 15,923,931
  Less Investment Expenses — — (113,145)
 Net Investment Income 353,000 11,586,545 15,810,786
 Total Additions 4,121,313 15,354,858 19,887,607

Deductions
 Administration 61,442 61,442 56,872
 Benefits and Refunds 20,628,908 20,628,908 10,978,591
  Total Deductions 20,690,350 20,690,350 11,035,463

Change in Fiduciary Net Position (16,569,037) (5,335,492) 8,852,144

Net Position Restricted for Pensions
 Beginning 164,651,897

 Ending 173,504,041




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VILLAGE OF SKOKIE, ILLINOIS

Firefighters' Pension - Pension Trust Fund
Schedule of Changes in the Fiduciary Net Position - Budget and Actual
For the Fiscal Year Ended April 30, 2025



 Original Final
 Budget Budget Actual

Additions
 Contributions - Employer $ 2,905,806 2,905,806 3,300,806
 Contributions - Plan Members 1,211,246 1,211,246 1,254,443
  Total Contributions 4,117,052 4,117,052 4,555,249

 Investment Earnings
  Interest Earned — — 2,573,020
  Net Change in Fair Value 12,612,357 12,612,357 16,375,101
 12,612,357 12,612,357 18,948,121
  Less Investment Expenses — (127,612) (313,318)
 Net Investment Income 12,612,357 12,484,745 18,634,803
 Total Additions 16,729,409 16,601,797 23,190,052

Deductions
 Administration 133,993 133,993 104,082
 Benefits and Refunds 23,726,395 23,726,395 11,964,209
  Total Deductions 23,860,388 23,860,388 12,068,291

Change in Fiduciary Net Position (7,130,979) (7,258,591) 11,121,761

Net Position Restricted for Pensions
 Beginning 179,595,647

 Ending 190,717,408




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SUPPLEMENTAL SCHEDULES




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VILLAGE OF SKOKIE, ILLINOIS

Long-Term Debt Requirements
General Obligation Bonds of 2013A
April 30, 2025



Date of Issue September 16, 2013
Date of Maturity December 1, 2028
Authorized Issue $9,415,000
Interest Rates 3.00% - 3.75%
Interest Dates June 1 and December 1
Principal Maturity Date December 1
Payable at Bank of New York Mellon



 CURRENT AND LONG-TERM PRINCIPAL AND INTEREST REQUIREMENTS

 Fiscal Requirements Interest Due On
 Year Principal Interest Totals Jun. 1 Amount Dec. 1 Amount

  2026 $ 710,000 106,612 816,612 2026 53,306 2026 53,306
  2027 735,000 81,762 816,762 2027 40,881 2027 40,881
  2028 760,000 56,038 816,038 2028 28,019 2028 28,019
  2029 785,000 29,438 814,438 2029 14,719 2029 14,719

 2,990,000 273,850 3,263,850 136,925 136,925




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VILLAGE OF SKOKIE, ILLINOIS

Long-Term Debt Requirements
General Obligation Refunding Taxable Bonds of 2016A
April 30, 2025



Date of Issue May 26, 2016
Date of Maturity December 1, 2026
Authorized Issue $9,225,000
Interest Rates 0.65% - 2.55%
Interest Dates June 1 and December 1
Principal Maturity Date December 1
Payable at Bank of New York Mellon



 CURRENT AND LONG-TERM PRINCIPAL AND INTEREST REQUIREMENTS

 Fiscal Requirements Interest Due On
 Year Principal Interest Totals Jun. 1 Amount Dec. 1 Amount

  2026 $ 940,000 47,766 987,766 2026 23,883 2026 23,883
  2027 970,000 24,736 994,736 2027 12,368 2027 12,368

 1,910,000 72,502 1,982,502 36,251 36,251




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VILLAGE OF SKOKIE, ILLINOIS

Long-Term Debt Requirements
General Obligation Taxable Bonds of 2018A
April 30, 2025



Date of Issue May 3, 2018
Date of Maturity December 1, 2037
Authorized Issue $9,990,000
Interest Rates 2.15% - 6.00%
Interest Dates June 1 and December 1
Principal Maturity Date December 1
Payable at Bank of New York Mellon



 CURRENT AND LONG-TERM PRINCIPAL AND INTEREST REQUIREMENTS

 Fiscal Requirements Interest Due On
 Year Principal Interest Totals Jun. 1 Amount Dec. 1 Amount

  2026 $ 430,000 253,262 683,262 2026 126,631 2026 126,631
  2027 445,000 239,718 684,718 2027 119,859 2027 119,859
  2028 460,000 225,478 685,478 2028 112,739 2028 112,739
  2029 480,000 210,528 690,528 2029 105,264 2029 105,264
  2030 500,000 194,688 694,688 2030 97,344 2030 97,344
  2031 515,000 177,686 692,686 2031 88,843 2031 88,843
  2032 540,000 159,662 699,662 2032 79,831 2032 79,831
  2033 560,000 140,492 700,492 2033 70,246 2033 70,246
  2034 585,000 120,332 705,332 2034 60,166 2034 60,166
  2035 610,000 98,980 708,980 2035 49,490 2035 49,490
  2036 640,000 76,410 716,410 2036 38,205 2036 38,205
  2037 670,000 52,410 722,410 2037 26,205 2037 26,205
  2038 700,000 26,950 726,950 2038 13,475 2038 13,475

 7,135,000 1,976,596 9,111,596 988,298 988,298




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VILLAGE OF SKOKIE, ILLINOIS

Long-Term Debt Requirements
General Obligation Bonds of 2019
April 30, 2025



Date of Issue December 10, 2019
Date of Maturity December 1, 2039
Authorized Issue $30,065,000
Interest Rates 3.00% - 5.00%
Interest Dates June 1 and December 1
Principal Maturity Date December 1
Payable at Bank of New York Mellon



 CURRENT AND LONG-TERM PRINCIPAL AND INTEREST REQUIREMENTS

 Fiscal Requirements Interest Due On
 Year Principal Interest Totals Jun. 1 Amount Dec. 1 Amount

  2026 $ 2,065,000 841,850 2,906,850 2026 420,925 2026 420,925
  2027 2,200,000 738,600 2,938,600 2027 369,300 2027 369,300
  2028 2,340,000 628,600 2,968,600 2028 314,300 2028 314,300
  2029 2,495,000 511,600 3,006,600 2029 255,800 2029 255,800
  2030 2,655,000 386,850 3,041,850 2030 193,425 2030 193,425
  2031 895,000 307,200 1,202,200 2031 153,600 2031 153,600
  2032 920,000 280,350 1,200,350 2032 140,175 2032 140,175
  2033 950,000 252,750 1,202,750 2033 126,375 2033 126,375
  2034 975,000 224,250 1,199,250 2034 112,125 2034 112,125
  2035 1,005,000 195,000 1,200,000 2035 97,500 2035 97,500
  2036 1,035,000 164,850 1,199,850 2036 82,425 2036 82,425
  2037 1,065,000 133,800 1,198,800 2037 66,900 2037 66,900
  2038 1,100,000 101,850 1,201,850 2038 50,925 2038 50,925
  2039 1,130,000 68,850 1,198,850 2039 34,425 2039 34,425
  2040 1,165,000 34,950 1,199,950 2040 17,475 2040 17,475

 21,995,000 4,871,350 26,866,350 2,435,675 2,435,675




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VILLAGE OF SKOKIE, ILLINOIS

Long-Term Debt Requirements
General Obligation Bonds of 2022A
April 30, 2025



Date of Issue February 9, 2022
Date of Maturity December 1, 2040
Authorized Issue $150,450,000
Interest Rates 0.89% - 3.39%
Interest Dates June 1 and December 1
Principal Maturity Date December 1
Payable at Bank of New York Mellon



 CURRENT AND LONG-TERM PRINCIPAL AND INTEREST REQUIREMENTS

 Fiscal Requirements Interest Due On
 Year Principal Interest Totals Jun. 1 Amount Dec. 1 Amount

  2026 $ 6,740,000 3,651,094 10,391,094 2026 1,825,547 2026 1,825,547
  2027 6,850,000 3,542,648 10,392,648 2027 1,771,324 2027 1,771,324
  2028 6,980,000 3,414,072 10,394,072 2028 1,707,036 2028 1,707,036
  2029 7,120,000 3,271,890 10,391,890 2029 1,635,945 2029 1,635,945
  2030 7,280,000 3,111,974 10,391,974 2030 1,555,987 2030 1,555,987
  2031 7,455,000 2,937,546 10,392,546 2031 1,468,773 2031 1,468,773
  2032 7,645,000 2,745,132 10,390,132 2032 1,372,566 2032 1,372,566
  2033 7,850,000 2,540,170 10,390,170 2033 1,270,085 2033 1,270,085
  2034 8,065,000 2,325,786 10,390,786 2034 1,162,893 2034 1,162,893
  2035 8,305,000 2,089,402 10,394,402 2035 1,044,701 2035 1,044,701
  2036 8,555,000 1,837,676 10,392,676 2036 918,838 2036 918,838
  2037 8,825,000 1,569,820 10,394,820 2037 784,910 2037 784,910
  2038 9,110,000 1,284,684 10,394,684 2038 642,342 2038 642,342
  2039 9,410,000 982,324 10,392,324 2039 491,162 2039 491,162
  2040 9,720,000 670,006 10,390,006 2040 335,003 2040 335,003
  2041 10,050,000 340,594 10,390,594 2041 170,297 2041 170,297

 129,960,000 36,314,818 166,274,818 18,157,409 18,157,409




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VILLAGE OF SKOKIE, ILLINOIS

Long-Term Debt Requirements
General Obligation Bonds of 2022B
April 30, 2025



Date of Issue February 9, 2022
Date of Maturity December 1, 2041
Authorized Issue $26,670,000
Interest Rates 0.81% - 3.47%
Interest Dates June 1 and December 1
Principal Maturity Date December 1
Payable at Bank of New York Mellon



 CURRENT AND LONG-TERM PRINCIPAL AND INTEREST REQUIREMENTS

 Fiscal Requirements Interest Due On
 Year Principal Interest Totals Jun. 1 Amount Dec. 1 Amount

  2026 $ 1,120,000 667,434 1,787,434 2026 333,717 2026 333,717
  2027 1,135,000 649,414 1,784,414 2027 324,707 2027 324,707
  2028 1,155,000 628,110 1,783,110 2028 314,055 2028 314,055
  2029 1,180,000 604,582 1,784,582 2029 302,291 2029 302,291
  2030 1,205,000 578,080 1,783,080 2030 289,040 2030 289,040
  2031 1,235,000 549,208 1,784,208 2031 274,604 2031 274,604
  2032 1,270,000 517,332 1,787,332 2032 258,666 2032 258,666
  2033 1,300,000 483,284 1,783,284 2033 241,642 2033 241,642
  2034 1,335,000 447,782 1,782,782 2034 223,891 2034 223,891
  2035 1,375,000 408,652 1,783,652 2035 204,326 2035 204,326
  2036 1,420,000 366,976 1,786,976 2036 183,488 2036 183,488
  2037 1,460,000 322,516 1,782,516 2037 161,258 2037 161,258
  2038 1,510,000 275,344 1,785,344 2038 137,672 2038 137,672
  2039 1,560,000 225,226 1,785,226 2039 112,613 2039 112,613
  2040 1,610,000 173,450 1,783,450 2040 86,725 2040 86,725
  2041 1,665,000 117,600 1,782,600 2041 58,800 2041 58,800
  2042 1,725,000 59,840 1,784,840 2042 29,920 2042 29,920

 23,260,000 7,074,830 30,334,830 3,537,415 3,537,415




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 STATISTICAL SECTION
 (Unaudited)

This part of the annual comprehensive financial report presents detailed information as a context for
understanding what the information in the financial statements, note disclosures, and required supplementary
information says about the Village’s overall financial health.

 Financial Trends

These schedules contain trend information to help the reader understand how the Village’s financial performance
and well-being have changed over time.

 Revenue Capacity

These schedules contain information to help the reader assess the Village’s most significant local revenue sources.

 Debt Capacity

These schedules present information to help the reader assess the affordability of the Village’s current levels of
outstanding debt and the government’s ability to issue additional debt in the future.

 Demographic and Economic Information

These schedules offer demographic and economic indicators to help the reader understand the environment within
which the Village’s financial activities take place.

 Operating Information

These schedules contain service and infrastructure data to help the reader understand how the information in the
Village’s financial report relates to the services the Village provides and the activities it performs.




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VILLAGE OF SKOKIE, ILLINOIS

Net Position by Component - Last Ten Fiscal Years*
April 30, 2025 (Unaudited)




 See Following Page




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VILLAGE OF SKOKIE, ILLINOIS

Net Position by Component - Last Ten Fiscal Years*
April 30, 2025 (Unaudited)



 2016** 2017 2018

Governmental Activities
 Net Investment in Capital Assets $ 149,529,618 146,248,683 165,505,280
 Restricted 13,090,262 13,399,903 10,740,276
 Unrestricted (Deficit) (96,917,319) (94,285,724) (117,283,830)
  Total Governmental Activities Net Position 65,702,561 65,362,862 58,961,726

Business-Type Activities
 Net Investment in Capital Assets 29,665,706 33,787,801 46,549,904
 Unrestricted 7,258,943 5,777,896 7,335,981
  Total Business-Type Activities Net Position 36,924,649 39,565,697 53,885,885

Primary Government
 Net Investment in Capital Assets 179,195,324 180,036,484 212,055,184
 Restricted 13,090,262 13,399,903 10,740,276
 Unrestricted (Deficit) (89,658,376) (88,507,828) (109,947,849)

  Total Primary Government Net Position 102,627,210 104,928,559 112,847,611



Data Source: The Village of Skokie's Annual Comprehensive Financial Report

* Accrual Basis of Accounting

** The Village implemented GASB 68 and 71 in fiscal year 2016. Information for fiscal years 2015 and prior
have not been restated for this implementation.

*** The Village implemented GASB 75 in fiscal year 2019. Information for fiscal years 2018 and prior has not
been restated for this implementation.




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 2019*** 2020 2021 2022 2023 2024 2025



 167,425,553 164,680,358 154,136,138 162,022,223 162,948,274 169,263,802 173,824,552
  16,116,633 12,701,317 14,500,862 45,944,717 39,538,163 46,800,745 48,874,173
(137,739,711) (146,030,953) (129,469,932) (128,609,023) (112,988,863) (107,464,950) (116,703,145)
  45,802,475 31,350,722 39,167,068 79,357,917 89,497,574 108,599,597 105,995,580



 49,296,637 50,848,440 53,900,137 55,725,262 57,206,324 62,228,258 69,376,315
  6,390,990 8,196,644 11,829,947 15,215,303 19,874,550 21,400,676 21,150,521
 55,687,627 59,045,084 65,730,084 70,940,565 77,080,874 83,628,934 90,526,836



 216,722,190 215,528,798 208,036,275 217,747,485 220,154,598 231,492,060 243,200,867
  16,116,633 12,701,317 14,500,862 45,944,717 39,538,163 46,800,745 48,874,173
(131,348,721) (137,834,309) (117,639,985) (113,393,720) (93,114,313) (86,064,274) (95,552,624)

101,490,102 90,395,806 104,897,152 150,298,482 166,578,448 192,228,531 196,522,416




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VILLAGE OF SKOKIE, ILLINOIS

Changes in Net Position - Last Ten Fiscal Years*
April 30, 2025 (Unaudited)



 2016 2017 2018** 2019 2020 2021 2022 2023 2024 2025

Expenses
 Governmental Activities
 General Government $ 11,074,095 13,333,308 13,993,118 17,922,036 38,152,155 26,347,071 13,219,564 23,586,446 15,251,808 22,573,977
 Public Safety 44,797,739 53,680,664 59,480,795 56,193,815 60,353,016 46,003,125 57,894,436 69,560,525 70,959,146 68,682,811
 Public Works 21,488,785 19,737,539 18,920,426 19,317,017 18,138,484 13,727,092 21,666,933 19,642,434 23,988,917 33,150,675
 Health and Welfare 2,077,618 2,149,596 2,178,825 2,224,477 2,185,925 2,459,802 1,959,313 3,138,625 2,837,071 2,933,137
 Interest on Long-Term Debt 2,334,932 1,742,307 1,596,669 1,995,638 2,090,007 1,622,851 4,200,955 2,277,160 1,929,418 2,109,247
 Total Governmental Activities Expenses 81,773,169 90,643,414 96,169,833 97,652,983 120,919,587 90,159,941 98,941,201 118,205,190 114,966,360 129,449,847

Business-Type Activities
 Water and Sewer 8,092,932 8,587,645 9,216,129 10,211,290 8,578,530 4,951,012 7,457,045 8,309,428 8,363,263 10,435,443
 Performing Arts Center — — 2,235,210 2,186,012 2,196,318 1,688,826 1,919,235 3,247,802 3,342,955 4,744,085
 Skokie Edison Parking Lot — — — — — — — — — —
 Total Business-Type Activities Expenses 8,092,932 8,587,645 11,451,339 12,397,302 10,774,848 6,639,838 9,376,280 11,557,230 11,706,218 15,179,528

 Total Primary Government Expenses 89,866,101 99,231,059 107,621,172 110,050,285 131,694,435 96,799,779 108,317,481 129,762,420 126,672,578 144,629,375

Program Revenues
  Governmental Activities
 Charges for Services
 General Government 9,466,104 8,961,195 9,604,697 9,098,599 2,975,946 3,666,710 4,383,464 5,958,840 5,836,547 6,905,537
 Public Safety 660,973 716,958 459,169 235,629 4,348,039 5,083,829 7,532,829 8,234,036 8,005,548 8,792,666
 Public Works 675,000 675,000 863,000 864,062 3,627,992 3,219,008 2,958,230 3,965,901 4,503,149 2,353,048
 Operating Grants and Contributions 3,385,984 3,468,950 3,065,081 3,300,105 3,913,407 6,392,675 5,356,588 4,723,481 4,487,674 4,761,103
 Capital Grants and Contributions 273,696 564,775 352,716 183,255 1,343,113 2,360,296 14,506,688 3,067,624 2,656,645 2,398,897
 Total Governmental Activities Program Revenues 14,461,757 14,386,878 14,344,663 13,681,650 16,208,497 20,722,518 34,737,799 25,949,882 25,489,563 25,211,251

  Business-Type Activities
 Charges for Services
 Water and Sewer 11,208,118 11,679,558 12,824,903 13,404,360 13,339,679 13,933,755 14,784,211 15,611,657 16,928,574 17,829,037
 Performing Arts Center — — 1,398,226 1,410,976 1,196,464 154,503 967,557 2,486,350 2,470,835 2,221,860
 Skokie Edison Parking Lot 20,512 36,742 48,772 49,539 37,636 11,539 14,459 12,295 7,747 9,959
 Operating Grants and Contributions — — 300,550 315,000 250,000 250,000 731,423 48,164 97,293 57,766
 Capital Grants and Contributions — — 238,625 179,630 521,726 403,322 — 1,105,197 700,248 593,787
 Total Business-Type Activities Program Revenues 11,228,630 11,716,300 14,811,076 15,359,505 15,345,505 14,753,119 16,497,650 19,263,663 20,204,697 20,712,409

 Total Primary Government Program Revenues 25,690,387 26,103,178 29,155,739 29,041,155 31,554,002 35,475,637 51,235,449 45,213,545 45,694,260 45,923,660

Net (Expense) Revenue
 Governmental Activities (67,311,412) (76,256,536) (81,825,170) (83,971,333) (104,711,090) (69,437,423) (64,203,402) (92,255,308) (89,476,797) (104,238,596)
 Business-Type Activities 3,135,698 3,128,655 3,359,737 2,962,203 4,570,657 8,113,281 7,121,370 7,706,433 8,498,479 5,532,881

 Total Primary Government Net (Expense) Revenue (64,175,714) (73,127,881) (78,465,433) (81,009,130) (100,140,433) (61,324,142) (57,082,032) (84,548,875) (80,978,318) (98,705,715)




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 2016 2017 2018** 2019 2020 2021 2022 2023 2024 2025

General Revenues and Other Changes in Net Position
 Governmental Activities
 Taxes
 Property Taxes $ 18,285,452 18,297,501 18,327,997 19,741,761 19,284,405 22,720,556 25,478,035 22,904,347 25,707,180 23,237,962
 Home Rule Sales Tax 14,347,272 14,215,245 13,903,275 13,041,059 10,229,431 8,011,711 13,910,914 15,034,823 17,802,040 18,832,130
 Utility Taxes 5,124,899 5,249,288 5,373,522 5,524,738 5,222,424 5,158,741 5,806,194 5,877,764 5,345,449 5,384,525
 Hotel and Motel Taxes 2,263,847 2,080,873 1,946,995 1,990,601 1,666,400 1,009,832 1,555,346 2,134,973 1,853,883 2,121,549
 Telecommunications Taxes 2,358,264 2,233,580 1,954,037 1,784,104 1,574,497 1,393,674 1,196,042 1,061,255 934,168 931,592
 Real Estate Transfer Taxes 1,887,066 1,576,507 1,183,292 1,242,743 419,547 352,319 231,431 — — —
 Other Taxes 4,350,693 5,918,757 5,864,882 6,299,983 7,395,090 6,847,123 9,179,000 8,909,551 9,300,868 9,464,788
 Intergovernmental
 State Income Taxes 6,904,189 6,123,697 6,763,251 6,702,247 6,373,773 7,863,633 10,574,597 10,437,534 11,287,299 12,095,471
 Sales Taxes 16,239,872 15,465,511 15,476,235 14,881,453 14,197,796 13,148,362 16,919,319 18,404,094 19,434,614 20,494,748
 Use Taxes 1,495,474 1,597,343 1,717,494 1,991,661 2,328,473 2,893,175 2,578,964 2,777,250 2,584,054 1,835,015
 Replacement Taxes 1,269,886 1,333,937 1,087,277 1,122,153 1,477,363 1,392,967 3,238,045 4,244,597 3,069,105 1,884,391
 Other Intergovernmental Taxes — — — — 13,659 380,833 620,904 657,243 323,983 346,140
 Investment Interest 22,986 159,214 325,573 811,874 2,685,355 2,855,550 1,784,992 7,218,250 6,675,341 6,482,298
 Miscellaneous 1,265,170 1,180,993 1,500,155 1,774,232 16,100,933 1,759,600 1,366,149 1,807,431 1,853,024 3,223,059
 Transfers 810,653 484,391 49 — 1,518,646 1,465,692 1,972,565 1,804,693 2,407,812 863,726
 Disposal of Capital Assets — — — — — — — — — —
 Total Governmental Activities General Revenues 76,625,723 75,916,837 75,424,034 76,908,609 90,487,792 77,253,768 96,412,497 103,273,805 108,578,820 107,197,394

  Business-Type Activities
 Hotel and Motel Taxes — — 110,209 115,262 116,004 19,833 60,576 — — —
 Investment Income (8,561) (3,216) (2,807) 19,047 16,063 16,925 — 146 250,947 436,051
 Miscellaneous — — — — 2,314 — — — — —
 Transfers (810,653) (484,391) (49) — (1,518,646) 653 1,100 238,423 206,446 1,809,134
 Special Item — — — 10,853,098 — (1,465,693) (1,972,565) (1,804,693) (2,407,812) (863,726)
 Total Business-Type Activities General Revenues (819,214) (487,607) 107,353 10,987,407 (1,384,265) (1,428,282) (1,910,889) (1,566,124) (1,950,419) 1,381,459

 Total Primary Government General Revenues 75,806,509 75,429,230 75,531,387 87,896,016 89,103,527 75,825,486 94,501,608 101,707,681 106,628,401 108,578,853

Changes in Net Position
 Governmental Activities 9,314,311 (339,699) (6,401,136) (7,062,724) (14,223,298) 7,816,345 32,209,095 11,018,497 19,102,023 2,958,798
 Business-Type Activities 2,316,484 2,641,048 3,467,090 13,949,610 3,186,392 6,684,999 5,210,481 6,140,309 6,548,060 6,914,340

 Total Primary Government Changes in Net Position 11,630,795 2,301,349 (2,934,046) 6,886,886 (11,036,906) 14,501,344 37,419,576 17,158,806 25,650,083 9,873,138


Data Source: The Village of Skokie's Annual Comprehensive Financial Report
*Accrual Basis of Accounting
** At the beginning of fiscal year 2018, operations of the Performing Arts Center were transferred from the Centre East Metropolitan, Exposition, Auditorium, and Office Building Authority, a discretely presented component unit, to the
Village, which resulted in the Preforming Arts Center being presented as an enterprise fund.




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VILLAGE OF SKOKIE, ILLINOIS

Program Revenue by Function/Program - Last Ten Fiscal Years*
April 30, 2025 (Unaudited)



 2013 2017 2018**

Governmental Activities
 Charges for Services
  General Government $ 9,466,104 8,961,195 9,604,697
  Public Safety 660,973 716,958 459,169
  Public Works 675,000 675,000 863,000
 Total Charges for Services 10,802,077 10,353,153 10,926,866
 Operating Grants and Contributions
  General Government 736,766 823,445 816,742
  Public Safety 640,160 592,106 354,410
  Public Works 1,682,348 1,727,039 1,573,504
  Investment Income 326,710 326,360 320,425
 Total Operating Grants and Contributions 3,385,984 3,468,950 3,065,081
 Capital Grants and Contributions
  General Government — — —
  Public Works 273,696 564,775 352,716
  Health and Welfare — — —
 Total Capital Grants and Contributions 273,696 564,775 352,716
  Total Government Activities 14,461,757 14,386,878 14,344,663
Business-Type Activities:
 Charges for Services
  Water and Sewer 11,208,118 11,679,558 12,824,903
  Performing Arts Center — — 1,398,226
  Skokie Edison Parking Lot 20,512 36,742 48,772
 Total Charges for Services 11,228,630 11,716,300 14,271,901
 Operating Grants and Contributions
  Performing Arts Center — — 300,550
 Capital Grants and Contributions
  Performing Arts Center — — 238,625
 Total Business-Type Activities 11,228,630 11,716,300 14,811,076
 Total Government 25,690,387 26,103,178 29,155,739

Data Source: The Village of Skokie's Annual Comprehensive Financial Report

*Accrual Basis of Accounting

**At the beginning of FY2018, operations of the Performing Arts Center were transferred from the Centre East
Metropolitan, Exposition, Auditorium, and Office Building Authority, a discretely presented component unit, to
the Village, which resulted in the Performing Arts Center being presented as an enterprise fund.


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 2019 2020 2021 2022 2023 2024 2025




 9,098,599 2,975,946 3,666,710 4,383,464 5,958,840 5,836,547 6,905,537
 235,629 4,348,039 5,083,829 7,532,829 8,234,036 8,005,548 8,792,666
 864,062 3,627,992 3,219,008 2,958,230 3,965,901 4,503,149 2,353,048
10,198,290 10,951,977 11,969,547 14,874,523 18,158,777 18,345,244 18,051,251


 924,003 — — — — — —
 370,874 58,735 27,763 87,368 30,392 253,037 448,616
 1,698,036 2,440,469 4,493,894 4,070,920 3,494,039 3,036,337 3,111,437
 307,192 1,414,203 1,871,018 1,198,300 1,199,050 1,198,300 1,201,050
 3,300,105 3,913,407 6,392,675 5,356,588 4,723,481 4,487,674 4,761,103


 — 3,000 17,074 12,260,790 462,281 790,154 357,574
  183,255 — — — — — —
 — 1,340,113 2,343,222 2,245,898 2,605,343 1,866,491 2,041,323
  183,255 1,343,113 2,360,296 14,506,688 3,067,624 2,656,645 2,398,897
13,681,650 16,208,497 20,722,518 34,737,799 25,949,882 25,489,563 25,211,251



13,404,360 13,339,679 13,945,294 14,798,670 15,623,952 16,936,321 17,838,996
 1,410,976 1,196,464 154,503 967,557 2,486,350 2,470,835 2,221,860
 49,539 37,636 — — — — —
14,864,875 14,573,779 14,099,797 15,766,227 18,110,302 19,407,156 20,060,856


  315,000 250,000 250,000 731,423 48,164 97,293 57,766


  179,630 521,726 403,322 — 1,105,197 700,248 593,787
15,359,505 15,345,505 14,753,119 16,497,650 19,263,663 20,204,697 20,712,409
29,041,155 31,554,002 35,475,637 51,235,449 45,213,545 45,694,260 45,923,660




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VILLAGE OF SKOKIE, ILLINOIS

Fund Balances of Governmental Funds - Last Ten Fiscal Years*
April 30, 2025 (Unaudited)



 2016 2017 2018

General Fund
 Advances to Other Funds $ 2,930,882 1,908,682 1,385,938
  Payroll Advances — 477,546 420,672
  Prepaids 40,512 108,707 895
  Inventories 26,683 55,765 26,397
  Notes Receivable 90,000 60,000 30,000
 Restricted
  Public Safety 702,642 792,868 792,868
 Committed
  Public Safety — —
  Community/Economic Development — — —
 Assigned
  Insurance 1,821,238 1,893,097 1,893,097
  Community/Economic Development — — —
  Public Safety — — —
 Unassigned 13,399,950 14,765,222 15,436,941
  Total General Fund 19,011,907 20,061,887 19,986,808

All Other Governmental Funds
 Nonspendable
 Prepaids — — —
 Restricted
 Community/Economic Development 5,316,705 4,546,308 2,913,948
 Debt Service 7,875,631 7,765,410 6,652,458
 Employee Benefits — 12,436 127,297
 Highways and Streets 3,745 846,686 842,104
 Commuter Parking Lot 133,742 154,011 181,638
 Local Fuel Tax — — —
 Unrestricted
 Committed
 Public Safety 603,135 696,442 481,451
 Assigned
 Community/Economic Development 1,776,268 463,896 547,529
 Capital Projects — — —
 Unassigned (Deficit) (5,268,757) (2,779,613) (2,902,835)
 Total All Other Governmental Funds 10,440,469 11,705,576 8,843,590

 Total Governmental Funds 29,452,376 31,767,463 28,830,398

Data Source: The Village of Skokie's Annual Comprehensive Financial Report

*Modified Accrual Basis of Accounting




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 2019 2020 2021 2022 2023 2024 2025


 1,490,746 1,490,746 1,490,746 1,490,746 1,490,746 1,490,746 1,490,746
 390,732 361,760 333,832 308,729 294,453 277,722 253,311
 — 27,338 47,357 39,374 40,332 1,453 1,390
 45,509 300 1,780 1,390 1,453 45,154 37,074
 — — — — — — —

  825,072 780,495 861,836 1,033,305 973,468 1,022,526 1,042,913

 — — — — 14,988,719 15,720,289 16,871,435
 — 827,473 821,671 972,953 859,767 1,323,305 1,079,794

 1,943,737 1,889,465 1,838,359 1,875,904 1,912,908 1,951,081 1,989,834
 — 400,772 715,473 909,692 1,202,033 1,582,179 1,596,850
 — — — — — — 5,850
15,527,712 13,777,857 12,918,461 41,838,869 37,984,284 34,427,709 35,051,166
20,223,508 19,556,206 19,029,515 48,470,962 59,748,163 57,842,164 59,420,363




 — — — — — 3,127,626 3,127,626

15,553,602 6,236,607 8,979,501 35,722,453 31,053,273 31,069,365 31,970,055
 6,652,317 4,905,072 3,383,936 10,005,786 8,388,254 16,125,666 16,180,267
 119,558 112,043 106,053 96,551 61,632 51,147 555,952
 1,604,646 1,146,580 1,667,087 1,181,631 1,323,994 689,142 740,950
 208,431 314,553 259,631 257,952 261,765 270,331 277,970
 — — — — — — 377,177



  714,094 954,083 1,186,240 1,080,588 1,058,299 735,524 438,375

 548,448 552,504 517,015 440,636 124,988 440,133 518,780
 — — 295,442 4,869,241 7,999,039 15,368,163 16,309,736
(8,531,474) (2,703,609) (1,855,551) (678,671) (332,865) (86,279) (89,505)
16,869,622 11,517,833 14,539,354 52,976,167 49,938,379 67,790,818 70,407,383

37,093,130 31,074,039 33,568,869 101,447,129 109,686,542 125,632,982 129,827,746




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VILLAGE OF SKOKIE, ILLINOIS

Changes in Fund Balances of Governmental Funds - Last Ten Fiscal Years*
April 30, 2025 (Unaudited)



 2016 2017 2018

Revenues
 Taxes
 Property Taxes $ 18,285,452 18,297,501 18,327,997
 Other Taxes 26,010,391 28,622,880 28,376,666
 Intergovernmental 30,852,363 29,386,748 30,145,350
 Licenses and Permits 5,344,232 4,585,027 4,625,965
 Charges for Services 2,745,774 3,195,420 4,326,705
 Fines 2,589,763 2,223,271 1,953,788
 Investment Interest 22,986 159,214 325,573
 Miscellaneous 1,071,429 1,327,065 1,043,538
 Total Revenues 86,922,390 87,797,126 89,125,582

Expenditures
 General Government 9,667,673 10,973,977 11,627,488
 Public Safety 39,480,037 42,078,694 43,482,110
 Public Works 14,405,729 13,823,336 13,949,134
 Health and Welfare 2,002,274 2,074,832 2,085,454
 Capital Outlay 10,372,563 11,561,634 14,169,003
 Debt Service
  Principal 6,777,017 7,597,813 5,128,955
  Interest and Fiscal Charges 2,542,761 2,025,261 1,705,438
 Total Expenditures 85,248,054 90,135,547 92,147,582

Excess (Deficiency) of Revenues
 Over (Under) Expenditures 1,674,336 (2,338,421) (3,022,000)

Other Financing Sources (Uses)
 Debt Issuance — 9,225,000 —
 Premium on Debt Issuance — — —
 Payments to Escrow Agent — (9,073,344) —
 Disposal of Capital Assets 805,969 4,017,461 84,886
 Transfers In 6,577,857 6,088,873 8,025,284
 Transfers Out (5,767,204) (5,604,482) (8,025,235)
 1,616,622 4,653,508 84,935

Net Change in Fund Balances 3,290,958 2,315,087 (2,937,065)

Debt Service as a Percentage
 of Noncapital Expenditures 11.90% 12.40% 11.70%


Data Source: The Village of Skokie's Annual Comprehensive Financial Report

*Modified Accrual Basis of Accounting




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 2019 2020 2021 2022 2023 2024 2025




19,741,761 19,284,405 22,720,556 25,478,035 22,904,347 25,707,180 23,237,962
27,518,488 26,507,389 14,761,690 17,968,013 17,983,543 17,434,368 17,902,454
29,437,274 29,586,095 42,464,921 67,702,105 59,360,734 59,131,675 62,740,661
 4,468,663 5,045,994 5,728,746 4,939,708 5,721,784 6,087,107 3,696,218
 3,711,051 4,136,117 4,799,361 7,933,636 10,680,902 10,192,866 12,345,790
 1,808,305 2,031,657 1,441,440 2,001,179 1,756,091 2,065,271 2,009,243
 805,343 690,138 92,307 (109,873) 4,723,385 6,675,341 6,482,298
 1,867,774 606,079 2,989,600 1,951,149 2,422,431 2,498,024 3,903,059
89,358,659 87,887,874 94,998,621 127,863,952 125,553,217 129,791,832 132,317,685


15,386,778 34,210,282 17,107,231 20,208,997 21,174,690 18,315,123 16,742,218
44,768,485 47,139,544 46,148,904 187,698,518 52,753,671 51,262,665 54,817,054
14,528,058 13,794,600 14,084,585 14,798,677 15,966,147 16,131,261 17,473,067
 2,238,346 2,185,925 2,459,802 1,959,313 3,138,625 2,837,071 2,933,137
 8,029,533 8,780,613 8,277,656 8,457,019 11,031,283 16,840,786 19,863,453

 4,916,423 5,531,291 4,035,000 3,490,000 12,105,000 11,850,959 12,891,008
 1,737,353 1,952,024 1,920,834 1,817,239 2,259,988 2,245,633 2,388,058
91,604,976 113,594,279 94,034,012 238,429,763 118,429,404 119,483,498 127,107,995


(2,246,317) (25,706,405) 964,609 (110,565,811) 7,123,813 10,308,334 5,209,690


  9,990,000 30,065,000 — 177,120,000 — 3,097,677 —
 — 3,098,351 — (1,072,695) — — —
 — (15,230,610) — — — — —
 704,761 92,530 64,529 424,201 189,747 132,617 111,058
  4,722,830 7,789,718 9,597,502 17,090,924 11,912,439 23,800,888 21,801,316
(4,722,830) (6,271,072) (8,131,810) (15,118,359) (10,107,746) (21,393,076) (23,432,455)
10,694,761 19,543,917 1,530,221 178,444,071 1,994,440 5,638,106 (1,520,081)

 8,448,444 (6,162,488) 2,494,830 67,878,260 9,118,253 15,946,440 3,689,609


 8.60% 8.17% 6.92% 2.31% 13.38% 13.22% 12.84%




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VILLAGE OF SKOKIE, ILLINOIS

General Governmental Tax Revenues by Source - Last Ten Fiscal Years*
April 30, 2025 (Unaudited)



 Regular and
 Fiscal Home Rule
 Year Property Replacement Sales Income/Use Hotel/Motel

  2016 $ 18,285,452 1,269,886 26,265,494 8,399,663 (1) 2,263,847

  2017 18,297,501 1,333,937 27,029,386 7,721,040 (1) 2,080,873

  2018 18,327,997 1,087,277 (2) 27,530,173 (2) 8,467,296 (1) (2) 1,946,995

  2019 19,741,761 1,122,153 (2) 27,922,512 (2) 8,693,908 (1) (2) 1,990,601

  2020 19,284,405 1,477,363 (2) 24,427,227 (2) 8,702,246 (1) (2) 1,666,400

  2021 22,720,556 1,392,967 (2) 21,160,073 (2) 10,756,808 (1) (2) 1,009,832

  2022 25,478,035 3,238,045 (2) 30,830,233 (2) 13,128,378 (1) (2) 1,555,346

  2023 22,904,347 4,244,597 (2) 33,438,917 (2) 13,214,784 (1) (2) 2,134,973

  2024 25,707,180 3,069,105 (2) 36,994,606 (2) 13,849,352 (1) (2) 1,853,883

  2025 23,237,962 1,884,391 (2) 39,805,664 (2) 14,016,102 (1) (2) 2,264,459



Data Source: The Village of Skokie's Annual Comprehensive Financial Report

(1) Includes State Income Tax shown as Intergovernmental Revenue in the General Fund.

(2) Replacement, regular sales, and use taxes shown as Intergovernmental Revenue in the General Fund.




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 Food and
 Real Estate Utility Tax Tax
Telecommunication Transfer Local Fuel (Local) (Local) Other Totals

 2,358,264 1,887,066 1,198,571 5,124,899 2,283,963 60,764 69,397,869

 2,233,580 1,576,507 1,181,439 5,249,288 4,151,540 56,698 70,911,789

 1,954,037 1,183,292 1,099,023 5,373,522 4,192,316 50,421 71,212,349

 1,784,104 1,242,743 975,279 5,524,738 4,303,826 88,404 73,390,029

 1,574,497 1,408,566 929,008 5,222,424 4,091,460 1,848,941 70,632,537

 1,393,674 1,345,065 742,535 5,158,741 3,572,060 1,920,616 71,172,927

 1,196,042 2,244,271 782,196 5,806,194 4,625,795 2,509,894 91,394,429

 1,061,255 1,332,051 759,655 5,877,764 5,037,826 2,437,262 92,443,431

 934,168 1,306,158 758,574 5,345,449 5,149,415 2,410,703 97,378,593

 931,592 1,215,775 889,862 5,384,525 5,590,538 2,114,753 97,335,623




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VILLAGE OF SKOKIE, ILLINOIS

Assessed Value and Actual Value of Taxable Property (in Thousands) - Last Ten Fiscal Years
April 30, 2025 (Unaudited)



 Total Estimated
 Taxable Total Actual
  Fiscal Residential Commercial Industrial Assessed Direct Tax Taxable
  Year Property Property Property Other Value (a) Rate (b) Value

  2016 $ 1,221,971 $ 683,738 $ 183,463 $ 381 $ 2,089,553 0.7600 $ 6,268,659

  2017 1,484,302 747,855 205,765 388 2,438,310 0.6510 7,314,930

  2018 1,548,394 716,767 184,907 396 2,450,464 0.6390 7,351,392

  2019 1,446,932 783,684 203,604 425 2,434,645 0.6520 7,303,935

  2020 1,644,868 879,979 251,067 464 2,776,378 0.5730 8,329,134

  2021 1,633,159 923,258 277,631 484 2,834,532 0.5620 8,503,596

  2022 1,502,176 878,332 249,037 484 2,630,029 0.6050 7,890,087

  2023 1,952,609 903,691 268,658 578 3,125,536 0.5004 9,376,608

  2024 2,003,729 941,174 278,201 624 3,223,728 0.4853 9,671,184

  2025 2,003,729 941,174 278,201 624 3,223,728 0.4869 9,671,184



Data Source: Cook County Assessor's Office
*2024 Assessment not available at the time of this report.

Note: Property in the Village of Skokie is reassessed on a triennial basis. Property is assessed at 33.33% of estimated actual value. Tax rates per $100 of equalized assessed value.
*Information not available at the time of this report, prior year's data.

(a) County deducts the tax-exempt property from each property category before reporting this data.

(b) Village of Skokie rate only. Excludes all other taxing jurisdictions.




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VILLAGE OF SKOKIE, ILLINOIS

Direct and Overlapping Property Tax Rates - Last Ten Fiscal Years
April 30, 2025 (Unaudited)




 See Following Page




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VILLAGE OF SKOKIE, ILLINOIS

Direct and Overlapping Property Tax Rates - Last Ten Fiscal Years
April 30, 2025 (Unaudited)



 2016 2017 2018

Village Direct Rates
 Village Basic Rate 0.6650 0.5570 0.5590
 General Obligation Debt Service 0.0950 0.0940 0.0800
  Total Village Direct Rates 0.7600 0.6510 0.6390

Overlapping Rates (a)
 Skokie Public Library 0.6300 0.5450 0.5570
 Skokie Park District 0.5070 0.4400 0.4400
 Cook County 0.5520 0.5330 0.4960
 Metropolitan Water Reclamation District 0.4260 0.4060 0.4020
 Average Grade School (b) 4.4210 3.9310 3.6500
 Average High School (c) 3.3410 2.8960 2.8690
 Oakton Community College 0.2710 0.2310 0.2320
 Other Minor Districts 0.1410 0.1260 0.1570
  Total Overlapping Rates 10.2890 9.1080 8.8030

  Total Direct and Overlapping Rates 11.0490 9.7590 9.4420



Data Source: Cook County Tax Extension Office.
*Information not available at the time of this report, prior year's data.

Note: The Village's basic and debt service rates are the result of a calculation performed by the Cook County
Treasurer's Office. The tax levy that forms the basis for the tax rates is based on an annual vote of the Village
Board and the enabling ordinances for debt service which specifies the annual required debt levy amount.

(a) Overlapping rates are those of local and county governments that apply to property owners within the Village
of Skokie.

(b) There are six elementary school districts within the Village of Skokie. The rate shown is an average of the six
districts. The individual school districts are 65, 68, 69, 72, 73, and 73.5.

(c) There are two high school districts within the Village of Skokie. The rate shown is an average of the two
districts. The individual high school districts are 202 and 219.




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2019 2020 2021 2022 2023 2024 2025



 0.5860 0.5413 0.5423 0.5822 0.1985 0.1999 0.1345
 0.0660 0.0317 0.0197 0.0228 0.3019 0.2854 0.3524
 0.6520 0.5730 0.5620 0.6050 0.5004 0.4853 0.4869



 0.5690 0.4990 0.4890 0.5270 0.4430 0.4300 0.4300 *
 0.4630 0.4110 0.4060 0.4510 0.4070 0.4070 0.4070 *
 0.4890 0.4540 0.4530 0.4460 0.4310 0.3860 0.3860 *
 0.4020 0.3890 0.3780 0.3820 0.3740 0.3450 0.3450 *
 4.3790 3.7550 3.8238 4.2388 3.6948 3.6568 3.6568 *
 2.9000 2.5210 2.5505 2.8180 2.5425 2.5905 2.5905 *
 0.2500 0.2210 0.2270 0.2520 0.2210 0.2270 0.2270 *
 0.1270 0.1210 0.1200 0.1260 0.1430 0.1390 0.1390 *
 9.5790 8.3710 8.4473 9.2408 8.2563 8.1813 8.1813

10.2310 8.9440 9.0093 9.8458 8.7567 8.6666 8.6682




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VILLAGE OF SKOKIE, ILLINOIS

Principal Property Tax Payers - Current Fiscal Year and Nine Fiscal Years Ago
April 30, 2025 (Unaudited)



 2025 2016
 Percentage of Percentage of
 Total Village Total Village
 Equalized Equalized Equalized Equalized
 Assessed Assessed Assessed Assessed
 Taxpayer Value Rank Value Value Rank Value


Westfield - Old Orchard $ 170,232,139 1 5.28% $ 156,517,284 1 7.49%
Village Crossing 59,375,277 2 1.84% 39,492,431 2 1.89%
Zeller Realty Group 25,862,272 3 0.80% 25,136,758 4 1.20%
IRC Shops At Old Orchard 25,803,484 4 0.80%
Ten Portfolio Holdings 22,197,296 5 0.69%
Imperial Realty 19,971,109 6 0.62%
Singerman Real Estate 19,607,896 7 0.61%
DoubleTree Chicago North Shore 18,041,347 8 0.56%
Milbrook Skokie LLC 17,610,291 9 0.55% 11,549,903 10 0.55%
TMF Skokie JV LLC 17,375,946 10 0.54%
Forest City 34,673,732 3 1.66%
Inland Realty Group 20,013,745 5 0.96%
Walton Street Capital 19,397,044 6 0.93%
CFO2 Skokie 18,638,520 7 0.89%
Fel-Pro Realty Corp./Federal Mogul 11,901,491 8 0.57%
Mark Zetti 11,730,875 9 0.56%


 396,077,057 12.29% 349,051,783 16.70%



Data Source: Cook County Assessor's Office




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VILLAGE OF SKOKIE, ILLINOIS

Property Tax Levies and Collections - Last Ten Fiscal Years
April 30, 2025 (Unaudited)



 Taxes Collected within the Collections
 Tax Levied for Fiscal Year of the Levy in Total Collections to Date
 Fiscal Levy the Fiscal Percentage Subsequent Percentage
 Year Year Year Amount of Levy Years Amount of Levy

  2016 2015 $ 16,414,067 $ 9,232,456 56.25% $ 6,219,066 $ 15,451,522 94.14%

  2017 2016 16,426,758 8,358,901 50.89% 6,946,803 15,305,704 93.18%

  2018 2017 16,204,036 7,891,807 48.70% 7,337,922 15,229,729 93.99%

  2019 2018 16,054,809 8,443,365 52.59% 7,603,783 16,047,148 99.95%

  2020 2019 15,908,647 8,369,001 52.61% 7,099,903 15,468,904 97.24%

  2021 2020 15,916,912 7,057,965 44.34% 7,392,574 14,450,539 90.79%

  2022 2021 15,905,696 8,303,370 52.20% 7,508,125 15,811,495 99.41%

  2023 2022 15,637,718 9,021,867 57.69% 6,461,546 15,483,413 99.01%

  2024 2023 15,644,373 8,036,287 51.37% 7,306,425 15,342,712 98.07%

  2025 2024 (1) 15,582,080 7,964,571 51.11% 284,113 8,248,684 52.94%



Data Source: Office of County Clerk

Note: (1) Tax levy still in collection.




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VILLAGE OF SKOKIE, ILLINOIS

Sales Tax by Category (in Thousands) - Last Ten Calendar Years
April 30, 2025 (Unaudited)



 Calendar Year 2015 2016 2017 2018

General Merchandise $ 4,759 4,321 4,243 4,138
Food 1,580 1,702 1,734 1,790
Drinking and Eating Places 3,923 3,982 4,017 3,957
Apparel 5,598 5,514 5,291 5,049
Furniture 2,767 3,023 3,164 3,341
Lumber, Hardware 381 366 326 337
Automotive and Filling Stations 3,867 3,578 3,533 3,876
Drugs, Retail 3,414 3,800 3,603 3,468
Agriculture and all Others 3,217 2,760 2,805 2,009
Manufacturing 725 691 676 621

 Totals 30,231 29,737 29,392 28,586

Aggregate Village Sales Tax Rate 2.25% 2.25% 2.25% 2.25%

Source: Illinois Department of Revenue

Notes: Categorical retail sales tax information is not available on a Village fiscal-year basis.




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2019 2020 2021 2022 2023 2024

 4,298 3,165 4,069 4,263 4,318 4,522
 1,876 1,969 2,023 2,079 2,207 2,328
 4,073 3,133 3,813 4,169 4,560 4,813
 4,729 2,396 4,395 4,797 4,667 5,164
 3,284 2,411 3,196 3,287 3,293 3,377
 320 352 439 449 340 367
 3,751 3,108 3,534 3,618 4,510 3,400
 3,601 2,486 6,481 9,751 10,257 9,841
 1,722 1,442 2,052 2,664 2,938 3,392
 723 587 668 718 665 550

28,377 21,049 30,670 35,795 37,755 37,754

2.25% 2.25% 2.25% 2.25% 2.25% 2.25%




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VILLAGE OF SKOKIE, ILLINOIS

Direct and Overlapping Sales Tax Rates - Last Ten Fiscal Years
April 30, 2025 (Unaudited)



Fiscal Village Direct
Year Rate Cook County

2016 2.25% 10.25%

2017 2.25% 10.25%

2018 2.25% 10.25%

2019 2.25% 10.25%

2020 2.25% 10.25%

2021 2.25% 10.25%

2022 2.25% 10.25%

2023 2.25% 10.25%

2024 2.25% 10.25%

2025 2.25% 10.25%

Source: Illinois Department of Revenue




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VILLAGE OF SKOKIE, ILLINOIS

Ratios of Outstanding Debt by Type - Last Ten Fiscal Years
April 30, 2025 (Unaudited)



 Governmental Activities
 General Special General Business-Type Total Percentage
Fiscal Obligation Service Area Tax Increment Notes Subscriptions Activities Primary of Personal Per
Year Bonds Bonds Financing Payable Payable Water Bonds Government Income (1) Capita (1)

2016 $ 40,592,844 $ 1,500,845 $ 9,040,000 $ — $ — $ 767,380 $ 51,901,069 2.44% $ 801

2017 43,227,515 998,873 — — — 497,922 44,724,310 1.96% 690

2018 38,482,188 479,741 — — — 218,272 39,180,201 1.82% 605

2019 43,784,925 178,046 — — — — 43,962,971 1.97% 679

2020 56,362,497 — — — — — 56,362,497 2.28% 870

2021 52,001,031 — — — — — 52,001,031 2.35% 767

2022 225,346,273 — — — — — 225,346,273 8.48% 3,323

2023 212,956,515 — — — — — 212,956,515 7.50% 3,140

2024 201,206,757 — — 5,989,750 2,711,718 — 209,908,225 7.38% 3,095

2025 189,201,999 — — 5,109,750 2,420,710 — 196,732,459 6.74% 2,901



Data Source: Village of Skokie's Annual Comprehensive Financial Report

(1) See the Schedule of Demographic and Economic Statistics for personal income and population data.




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VILLAGE OF SKOKIE, ILLINOIS

Ratio of General Bonded Debt Outstanding - Last Ten Fiscal Years
April 30, 2025 (Unaudited)



 Less: Percentage of
 General Amounts Net General Actual Taxable
Fiscal Obligation Available for Bonded Value of Per
Year Bonds Debt Service Debt Property (1) Capita (2)

2016 $ 40,592,844 $ 7,875,631 $ 32,717,213 0.52% $ 505

2017 43,227,515 7,765,410 35,462,105 0.48% 547

2018 38,482,188 6,652,458 31,829,730 0.43% 491

2019 43,784,925 5,932,857 37,852,068 0.52% 584

2020 56,362,497 2,434,908 53,927,589 0.65% 832

2021 52,001,031 2,626,754 49,374,277 0.58% 728

2022 225,346,273 7,652,825 217,693,448 2.76% 3,210

2023 212,956,515 5,864,031 207,092,484 2.21% 3,053

2024 201,206,757 13,698,234 187,508,523 1.94% 2,765

2025 189,201,999 13,734,002 175,467,997 1.81% 2,587



Data Source: The Village of Skokie's Annual Comprehensive Financial Report

(1) See the Schedule of Assessed Value and Actual Value of Taxable Property for property value data.

(2) See the Schedule of Demographic and Economic Statistics for population data.




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VILLAGE OF SKOKIE, ILLINOIS

Schedule of Direct and Overlapping Governmental Activities Debt
April 30, 2025 (Unaudited)



 Estimated Estimated
 Debt Percentage Share of
 Governmental Unit Outstanding Applicable Overlapping

Village $ 196,732,459 100.00% $ 196,732,459

Overlapping Debt
 Schools
  Community Consolidated School District #65 105,414,499 9.51% 10,024,919
  School District #67 4,425,834 2.89% 127,907
  School District #68 8,994,988 99.46% 8,946,415
  School District #69 33,235,000 80.97% 26,910,380
  School District #70 1,099,997 1.37% 15,070
  School District #72 11,847,339 99.99% 11,846,154
  School District #73 40,230,000 99.99% 40,225,977
  School District #73.5 8,810,000 98.92% 8,714,852
  Evanston Township High School District #202 30,405,000 9.51% 2,891,516
  Community High School District #219 — 53.15% —
  Oakton Community College District #535 117,232,471 10.91% 12,790,063

 Other Debt
  Cook County 2,093,131,750 1.53% 32,024,916
  Cook County Forest Preserve District 83,326,530 1.53% 1,274,896
  Metropolitan Water Reclamation District 3,248,879,000 1.56% 50,682,512
  Glenview Park District 34,385,166 12.89% 4,432,248
  Skokie Park District 24,427,010 97.73% 23,872,517

 Total Overlapping Debt 5,845,844,584 234,780,342

 Total Direct and Overlapping Debt 6,042,577,043 431,512,801


Data Source: Assessed value data used to estimate applicable percentages provided by the Cook County Assessor's Office.
Debt outstanding data provided by Cook County Tax Extension Office.

Note: Overlapping governments are those that coincide, at least in part, with the geographic boundaries of the Village of
Skokie. This schedule estimates the portion of the outstanding debt of those overlapping governments that is borne by the
residents and businesses of Skokie. This process recognizes that, when considering the Village's ability to issue and repay
long-term debt, the entire debt burden borne by the residents and businesses should be taken into account. However, this
does not imply that every taxpayer is a resident, and therefore responsible for repaying the debt, of each overlapping
government.

For debt repaid with property taxes, the percentage of overlapping debt applicable is estimated using taxable assessed
property values. Applicable percentages were estimated by determining the portion of another governmental unit's taxable
assessed value that is within the Village's boundaries and dividing it by each unit's total taxable assessed value.




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VILLAGE OF SKOKIE, ILLINOIS

Legal Debt Margin
April 30, 2025 (Unaudited)



The Village is a home rule municipality. Article VII, Section 6(k) of the 1970 Illinois Constitution governs
computation of the legal debt margin.

 "The General assembly may limit by law the amount and require referendum approval of debt to be incurred
 by home rule municipalities, payable form ad valorem property tax receipts, only in excess of the following
 percentages of the essential value of its taxable property...(2) if its population is more than 25,ooo and less
 than 500,000 an aggregate of one percent...indebtedness which is outstanding on the effective date (July 1,
 1971) of this constitution or which is thereafter approved by referendum...shall not be included in the
 foregoing amounts."

To date, the General Assembly has set no limits for home rule municipalities.




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VILLAGE OF SKOKIE, ILLINOIS

Demographic and Economic Statistics - Last Ten Fiscal Years
April 30, 2025 (Unaudited)



 Personal Per
 Income Capita
 Fiscal (thousands Personal Unemployment
 Year Population of dollars) Income Rate

 2016 64,784 $ 2,129,321 $ 32,868 5.3%

 2017 64,784 2,278,000 35,163 4.5%

 2018 64,784 2,158,279 33,315 2.9%

 2019 64,784 2,232,781 34,465 2.9%

 2020 64,784 2,475,850 38,217 19.0%

 2021 67,824 2,212,758 32,625 7.1%

 2022 67,824 2,658,430 39,196 3.1%

 2023 67,824 2,838,509 41,851 2.6%

 2024 67,824 2,843,046 41,918 3.6%

 2025 67,824 2,919,130 44,330 4.5%



Data Sources: Population and per capita information provided by the U.S. Census Bureau. Unemployment data
provided by Illinois Department of Employment Security (IDES)




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VILLAGE OF SKOKIE, ILLINOIS

Principal Employers - Current Fiscal Year and Nine Fiscal Years Ago
April 30, 2025 (Unaudited)



 2025 2016
 Percentage Percentage
 of Total of Total
 Village Village
 Employer Employees Rank Employment Employees Rank Employment

NorthShore University HealthSystem * 2,831 1 8.52% 2,296 1 7.18%
Tenneco/FederalMogul 1,030 2 3.10% 1,279 2 4.00%
Niles Township High School District 219 834 3 2.51% 950 3 2.97%
Amazon 615 4 1.85%
Skokie Park District 466 5 1.40% 432 10 1.35%
Georgia Nut 465 6 1.40% 700 5 2.19%
Village of Skokie 448 7 1.35% 505 8 1.58%
Cook County Circuit Court 400 8 1.20% 465 9 1.46%
Visual Comfort Co./Generation brands 399 9 1.20%
Macy's 350 10 1.05% 910 4 2.85%
Nordstrom 618 6 1.93%
Comman Transport 520 7 1.63%

 Total Village Employment 7,838 23.58% 8,675 27.14%



Data Source: Village Employment Survey

*Prior Year Data is most recent available at the time of this report




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VILLAGE OF SKOKIE, ILLINOIS

Full-Time Equivalent Village Government Employees by Function - Last Ten Fiscal Years
April 30, 2025 (Unaudited)



 Function 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025

General Government
 Executive Services 48 48 49 49 44 32 32 35 36 34
 Finance 14 14 14 15 14 13 13 13 13 13
 Community Development 16 16 19 20 21 21 17 17 17 17
 Health 15 15 16 17 14 16 16 16 15 17
 93 93 98 101 93 82 78 81 81 81

Public Safety
 Fire 123 123 123 122 119 118 118 118 118 118
 Police 171 171 171 170 161 161 161 159 159 159
 294 294 294 292 280 279 279 277 277 277

Public Works 94 94 95 94 81 77 77 77 76 75

Water and Sewer 22 22 24 24 23 21 21 24 24 24

 Totals 503 503 511 511 477 459 455 459 458 457



Data Source: Village Budget




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VILLAGE OF SKOKIE, ILLINOIS

Operating Indicators by Function/Program - Last Ten Fiscal Years
April 30, 2025 (Unaudited)



 Function/Program 2016 2017 2018

General Government
 Manager's Office
  Charitable Solicitation Permits Issued 17 17 17
  Total New Hires 56 48 48
  Copies of NewSkokie Distributed 250,000 250,000 250,000
  Freedom of Information Act Requests 850 820 820

 Human Services
  Requests for Services 30,000 30,000 20,000
  Meals-on-Wheels Delivered 5,600 5,600 4,250
  Total Volunteer Hours 3,600 3,600 3,500
  Individuals Assisted (Services/EFA) — — —
  Co-Responder Calls for Service — — —

 Corporation Counsel's Office
  Ordinances Recorded 120 100 120
  Ticket Summons Issued/Admin. Hearings 1,020 1,020 1,020

 Finance Department
  Vehicle Licenses Sold 49,350 43,800 42,750
  Purchase Orders Issued 3,300 3,500 2,005
  Parking Tickets Processed 1,020 4,100 13,210

 Community Development
  Building Permits 5,800 5,100 3,900
  Certificates of Completion 600 520 520
  Inspections 7,900 2,220 2,227

 Health Department
  Animal Control Contacts 7,000 7,000 7,200
  Child Vision/Hearing Screenings 3,500 4,800 4,600
  Food Services Inspections 1,450 1,625 1,550

Public Safety
 Total EMS Calls 6,004 5,994 6,119
 Total Fire Calls 3,635 3,443 3,348
 Total 911 Calls — — —
 Fire Prevention Inspections 1,993 1,866 1,837
 E-911 Calls Fire 9,300 9,437 9,467
 Reports Processed 51,000 52,231 52,820
 Traffic Accidents 2,810 2,890 3,021
 Traffic Citations Issued — — —

Public Works
 Tons of Refuse Disposed of 17,800 16,897 17,800
 Curb Miles of Street Swept 14,000 17,078 15,516
 Miles of Streets Plowed 10,000 3,862 6,078

Data Source: Village Records
N/A - Not Available


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2019 2020 2021 2022 2023 2024 2025




 15 18 21 2 2 N/A N/A
 43 28 25 28 31 38 38
 250,000 170,000 170,000 170,000 122,000 112,000 112,000
 820 820 820 1,200 1,200 2,076 2,998



  20,000 20,000 20,000 N/A N/A N/A N/A
 4,250 4,250 4,250 N/A N/A N/A N/A
 3,500 3,500 3,500 500 500 N/A N/A
 — — — — 2,300 1,653 1,701
 — — — — 198 1,000 1,110



 115 105 110 33 68 54 115
 1,071 1,125 1,181 612 1,112 1,210 1,623



  42,385 42,600 42,600 42,900 41,220 42,150 42,304
 2,251 2,280 2,300 1,238 820 N/A N/A
  18,186 19,000 19,000 12,000 7,500 7,600 4,500



 3,926 4,100 4,100 4,050 3,700 2,510 3,500
 600 560 560 600 620 550 450
 7,860 8,900 8,900 7,150 6,400 4,254 6,500



 7,200 N/A N/A N/A N/A N/A N/A
 4,600 4,200 4,200 4,200 4,200 4,200 3,386
 1,550 1,500 1,550 1,060 1,060 1,000 900



 6,184 6,422 6,422 6,599 6,908 N/A 7,700
 3,898 4,051 4,051 3,472 3,733 171 160
 — — — — — 46,474 45,350
 1,252 1,800 1,800 1,353 1,784 2,704 2,014
  12,767 14,000 14,000 12,956 13,515 14,374 14,534
  64,879 60,318 60,318 51,235 66,828 56,531 60,000
 2,911 3,036 3,036 4,875 2,074 N/A 2,855
 — — — — — 3,203 3,771



  18,021 17,779 17,867 20,483 19,000 17,300 17,500
  15,475 15,791 15,791 15,861 15,861 15,861 17,561
 3,617 9,695 7,791 14,358 14,358 14,000 14,000




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VILLAGE OF SKOKIE, ILLINOIS

Capital Asset Statistics by Function/Program - Last Ten Fiscal Years
April 30, 2025 (Unaudited)



 Function/Program 2016 2017 2018

General Government
 Facilities
  Village Hall 1 1 1
  Fire Stations 3 3 3
  Police Stations 1 1 1
  Public Works Facilities 1 1 1

 Fire Department
  Fire Apparatus 12 12 12
  Mobile Intensive Care Units (Ambulances) 4 4 4

 Police Department
  Squad Cars 42 42 42

Public Works
 Refuse Packers 13 13 13
 Miles of Skokie Streets 146 146 146

Water and Sewer
 Average Daily Water Consumption (000's Gals.) 7,413 7,567 7,665
 Water Mains (Miles) 177 177 177
 Sewer Facilities 163 163 163



Data Source: Village Records




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2019 2020 2021 2022 2023 2024 2025




 1 1 1 1 1 1 1
 3 3 3 3 3 3 3
 1 1 1 1 1 1 1
 1 1 1 1 1 1 1



 12 12 13 13 13 13 13
 4 4 5 5 5 5 5



 42 42 37 40 40 40 40



 13 13 12 12 12 12 12
  146 146 146 146 146 146 146



7,674 7,219 7,376 5,504 5,221 5,385 5,053
  177 177 177 177 177 177 177
  163 163 163 163 163 163 163




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INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING
 AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL
STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENTAL AUDITING STANDARDS




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INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING
 AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL
STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENTAL AUDITING STANDARDS


December 4, 2025

The Honorable Village Mayor
Members of the Board of Trustees
Village of Skokie, Illinois

We have audited, in accordance with the auditing standards generally accepted in the United States of America
and the standards applicable to financial audits contained in Government Auditing Standards issued by the
Comptroller General of the United States, the financial statements of the governmental activities, the business-
type activities, each major fund, and the aggregate remaining fund information of the Village of Skokie (the
Village), Illinois, as of and for the year ended April 30, 2025, and the related notes to the financial statements,
which collectively comprise the Village’s basic financial statements, and have issued our report thereon dated
December 4, 2025.

Report on Internal Control Over Financial Reporting

In planning and performing our audit of the financial statements, we considered the Village’s internal control over
financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the
circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of
expressing an opinion on the effectiveness of the Village’s internal control. Accordingly, we do not express an
opinion on the effectiveness of the Village’s internal control.

Our consideration of internal control was for the limited purpose described in the preceding paragraph and was
not designed to identify all deficiencies in internal control that might be material weaknesses or significant
deficiencies and therefore, material weaknesses or significant deficiencies may exist that were not identified.
However, as described in the accompanying schedule of findings and questioned costs, we identified certain
deficiencies in internal control that we consider to be material weaknesses and significant deficiencies.

A deficiency in internal control exists when the design or operation of a control does not allow management or
employees, in the normal course of performing their assigned functions, to prevent, or detect and correct,
misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal
control such that there is a reasonable possibility that a material misstatement of the entity’s financial statements
will not be prevented, or detected and corrected, on a timely basis. We consider the deficiencies described in the
accompanying schedule of findings and questioned costs as item 2025-001 to be a material weakness.




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Village of Skokie, Illinois
December 4, 2025

Report on Compliance and Other Matters

As part of obtaining reasonable assurance about whether the Village’s financial statements are free from material
misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and
grant agreements, noncompliance with which could have a direct and material effect on the financial statements.
However, providing an opinion on compliance with those provisions was not an objective of our audit, and
accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance
or other matters that are required to be reported under Government Auditing Standards.

Village’s Response to Findings

Government Auditing Standards requires the auditor to perform limited procedures on the Village’s response to
the findings identified in our audit and described in the accompanying schedule of findings and questioned costs.
Village’s response was not subjected to the other auditing procedures applied in the audit of the financial
statements and, accordingly, we express no opinion on the response.

Purpose of this Report

The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the
results of that testing, and not to provide an opinion on the effectiveness of the Village’s internal control or on
compliance. This report is an integral part of an audit performed in accordance with Government Auditing
Standards in considering the Village’s internal control and compliance. Accordingly, this communication is not
suitable for any other purpose.




 LAUTERBACH & AMEN, LLP




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VILLAGE OF SKOKIE, ILLINOIS

Schedule of Findings and Responses
April 30, 2025




MATERIAL WEAKNESSES

Finding 2025 - 1: Restatement to Fund Balance/Net Position

Comment: During audit fieldwork, it was identified a TIF Revenue note was not recorded in the prior year and the
beginning net position to governmental activities was restated to correct the error. In addition, the Village
removed an IMRF reserve liability and restated the beginning fund balance for the IMRF Fund.

Recommendation: We recommend the Village implement effective internal controls in order to provide an
accurate assessment of reporting requirements for long-term debt and related liabilities.

Management Response: Management acknowledges the issue with the reporting of the TIF revenue note; TIF
revenue notes of the nature identified are not common in the Village's operations and as such their handling
requires procedures not previously established. Since this issue was identified, Management has taken steps to
establish such procedures and ensure timely reporting in order to avoid unnecessary restatements of prior
balances.




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 INDEPENDENT AUDITOR’S REPORT ON SUPPLEMENTARY INFORMATION

December 4, 2025


The Honorable Village Mayor
Members of the Board of Trustees
Village of Skokie, Illinois

We have audited the financial statements of the governmental activities of the Village of Skokie (the Village),
Illinois, as of and for the year ended April 30, 2025, and the related notes to the financial statements, which
collectively comprise the Village’s basic financial statements. We issued our report thereon dated December 4,
2025, which contained unmodified opinions on those financial statements.

Our audit was performed for the purpose of forming opinions on the financial statements that collectively
comprise the basic financial statements. The Consolidated Year-End Financial Report 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 Consolidated Year-End Financial Report is fairly stated in all material respects, in relation to the
basic financial statements as a whole.




 LAUTERBACH & AMEN, LLP
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VILLAGE OF SKOKIE, ILLINOIS

Consolidated Year-End Financial Report
April 30, 2025




  CSFA # Program Name State Federal Total

402-06-3050 93.071 FFY 2022 MIPPA Priority 1 for SHIPs $ — 154 154
420-00-1758 Site Improvements 136,421 — 136,421
420-25-2973 Illinois Travel and Tourism Grant 19,313 — 19,313
444-26-1565 Tobacco Enforcement Program 6,422 — 6,422
482-00-0263 Public Health Emergency Preparedness — 54,533 54,533
482-00-0265 Cities Readiness Initiative — 83,304 83,304
482-00-0901 Local Health Protection Grant and LHPG Opioid —
 Overdose Prevention and LHGP TB Prevention 98,463 — 98,463
482-00-0902 Tanning Program 67 — 67
482-00-0903 Body Art Establishment Inspection Grant Program 1,712 — 1,712
482-00-0904 Vector Surveillance and Control Grants and Tick —
 Surveillance 14,805 — 14,805
482-00-0919 Pre-school Vision and Hearing 14,763 — 14,763
482-00-1583 Lead Poisoning Prevention and Response 24,473 — 24,473
482-00-2878 LHD DIS Workforce Development Support Grant — 118,630 118,630
482-00-3127 Strengthening Illinois Public Health Administration — 111,073 111,073
482-00-3371 LHD Respiratory Surveillance and Outbreak —
 Response Grant — 78,723 78,723
494-10-0343 State and Community Highway Safety/National —
 Priority Safety Program — 97,928 97,928
532-60-3017 Lead Service Line Inventory Grant Program 47,649 — 47,649
569-00-3150 ILETSB - Officer Recruitment and Retention — — —
 Grant Program 137,494 — 137,494
 Other Grant Programs and Activities — 2,026,876 2,026,876
 —
 Totals 501,582 2,571,221 3,072,803
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Memorandum
Manager's Office

TO: The Honorable Mayor and
 Board of Trustees
 Village Clerk
 Corporation Counsel

FROM:
 Joljfn T. Lockerby, VillAge Manager

DATE: December 11, 2025

SUBJECT: MANAGER'S REPORT
 BOARD MEETING OF MONDAY, DECEMBER 15,2025

A. Repeal and Replace the Previously Adopted Ordinance 25-8-C-4753.
 The Village was notified today by the State of Illinois that the Village's Ordinance
 needs modifications prior to January 1, 2026. The enclosed Ordinance reflects the
 required changes.

 A motion is needed to suspend the rules and waive the second reading as
 required. In addition, I am respectfully requesting approval of the revised
 ordinance.




#636836
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 A
Memorandum
Finance Department



To: John Lockerby, Village Manager

 /
 ^
 .^ ^ -/-
From:
 /-^tlitiarf^rendi, Director of Finance


Date: December 11, 2025


Subject: Agenda Item: December 15, 2025 Village Board Meeting
 Repealing and Replacing Previously Adopted Ordinance 25-8-C-4753



The Municipal Grocery Retailers Occupation and Municipal Grocery Service Occupation
Tax was enabled by ordinance 25-8-C-4753, adopted on August 4, 2025. This locally
imposed tax is administered by the Illinois Department of Revenue, and a certified copy
of the ordinance was timely filed with the Department as required by their regulations.
On December 11, 2025 the Village Clerk received a notice from the Department,
acknowledging the filing but requiring that an amendment be made pertaining to the
service occupation portion of the tax. Specifically, the language incorporated under 98-
205(b) must impose the 1% tax on the "selling price. .." as opposed to the original
language of "gross receipts...".


In compliance with the Department's request, a replacement ordinance reflecting this
change and repealing the original ordinance is attached. This is the only substantive
change from the originally adopted language. The Department has mandated that the new
ordinance be certified no later than January 1,2026. As such, I respectfully request the
Mayor and Board review and take action on the attached at the December 15, 2025
meeting.




-Attachment-




636992
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BAM: 12/15/25 1ST reading
 2nd reading waived


 THIS ORDINANCE IWAY BE CITED AS
 VILLAGE ORDINANCE NUMBER

 25-12-C-




  AN ORDINANCE AMENDING CHAPTER 98, ARTICLE VII, OF THE SKOKIE
 VILLAGE CODE, AND REPEALING ORDINANCE NO. 25-8-C-4753,
  CONCERNING A MUNICIPAL GROCERY RETAILERS' OCCUPATION TAX
 AND MUNICIPAL GROCERY SERVICE OCCUPATION TAX

 WHEREAS, the Illinois Municipal Code, 65 ILCS 5/1-2-1, provides that the corporate
authorities of each municipality may pass all ordinances and make all ru!es and regulations
proper or necessary, to carry into effect the powers granted to municipalities, with such fines
or penalties as may be deemed proper; and

 WHEREAS, the Village of Skokie is a home rule Illinois municipality pursuant to the
Constitution of the State of Illinois of 1970, as amended;and

 WHEREAS, on August 5, 2025, the Village adopted Ordinance 25-8-C-4753,
amending Chapter 98, Article Vil of the Skokie Village Code {"Village Code"}, to impose a
municipa! grocery retailers' occupation tax ("Municipal Grocery Retailer Tax") on all persons
engaged in the business of selling groceries in the Village, pursuant to Section 8-11 -24 of the
Illinois Municipal Code (65 ILCS 5/8-11-24) ("Act'}; and

 WHEREAS, as required by the Act, the Village simultaneously amended the Village
Code to adopt a municipai grocery service occupation tax on all persons engaged in the
business of making sales of service, who, as an incident to making sales of service, transfer
groceries as an incident to a sale of service ("Municipal Grocery Service Tax"}; and

 WHEREAS, the Mayor and Board of Trustees desire to further amend Chapter 98,
Article VII of the Village Code to update and clarify the Municipal Grocery Retailer Tax and
Municipal Grocery Service Tax in accordance with a request from the Illinois Department of
Revenue {"IDOR"}\ and

 WHEREAS, the Village President and Board of Trustees have determined that it will
serve and be in the best interests of the Village to repeal Ordinance 25-8-C-4753 and further
amend Chapter 98, Article VII of the Village Code to clarify the Municipal Grocery Retailer
Tax and Municipa! Grocery Service Tax, pursuant to this Ordinance;

 NOW, THEREFORE, BE IT ORDAINED, by the Mayor and Board of Trustees of the
Village of Skokie, Cook County, Illinois;

 Section 1: Recitals. That the recitals of this Ordinance are hereby incorporated as
though fully set forth herein.

 Section 2: Repeal of Ordinance 25-8-C-4753. Ordinance 25-8-C-4753 is hereby
repealed in its entirety and is of no further force or effect.



 Additions are bold and double-un de rlinjed; deletions are struck through.

4909-8799-9361, v. I
 Return to Agenda




 Section 3: Amendment to Chaptet98. Article Vlt, titled "Home Rule Sales Tax"
of Chapter 98, titled "Taxation," of the Village Code Is hereby amended to add a new Division
3 to read as follows:

 "Chapter 98-TAXATION




 Article VII. HOME RULE SALES TAX



 DIVISION 3 - MUNICIPAL GROCERY RETAILERS' OCCUPATION TAX AND
 MUNICIPAL GROCERY SERVICE OCCUPATION TAX

 98-205. - Imposed.


 (a) MUNICIPAL GROCERY RETAILERS' OCCUPATION TAX IMPOSED. A tax is
 hereby imposed upon all persons engaged in the business of selling
 groceries at retail in the Village, at the rate of one percent of the gross
 receipts from such sales made in the course of such business while this
 Division 3 is in effect. The imposition of this tax is in accordance with and
 subject to the provisions of Section 8-11 -24 of the Hlinois IVIumcipal Code (65
 ILCS 5/8-11-24).

 (b) MUNICIPAL GROCERY SERVICE OCCUPATION TAX IMPOSED. A tax is
 hereby imposed upon all persons engaged in the Village in the business of
 making sales of service who transfer groceries as an incident to a sale of
 service, at the rate of one percent of the selling price of ail groceries
 transferred incident to a sale of service while this Division 3 is in effect. The
 imposition of this tax is in accordance with and subject to the provisions of
 Section 8-11-24 of the Illinois Municipal Code f65 ILCS 5/8-11-24).

 98-206. - Collection and Enforcement of Taxes.

 The taxes hereby imposed bv this Article, and all civil penalties that may be
 assessed as an incident of the taxes, wilt be collected and enforced bv the State
 of Illinois Department of Revenue. The Illinois Department of Revenue has the
 full power to administer and enforce the provisions of this Article.

 98-207. - Effective Date.

 The taxes imposed by this Division 3 are and will be effective as of and after
 January 1,2026."

 Section 4: Filing of Ordinance. As required by Section 8-11-24 of the Illinois
Municipal Code (65 ILCS 5/8-11-24), the Village C!erk is hereby directed to file a certified
copy of this Ordinance with the IDOR on or before October 1,2025.

 Section 5: Severability. If any provision of this Ordinance or part thereof is held
invalid by a court of competent jurisdiction, the remaining provisions of this Ordinance are to
remain in full force and effect, and are to be interpreted, applied, and enforced so as to

4909-8799-9361, v. 1
 Return to Agenda




achieve, as near as may be, the purpose and intent of this Ordinance to the greatest extent
permitted by applicable law.

 Section 6: Publication. The Village Clerk is hereby directed to publish this
Ordinance in pamphlet form pursuant to the Statutes of the State of Illinois

 Section 7: Effective Date. This Ordinance will be in full force and effect from and
after its passage, approval, and publication In the manner provided by law. The taxes imposed
pursuant to this Ordinance will take effect on January 1, 2026.


 ADOPTED this 15th day of December, 2025.




Ayes:
Nays: Village Clerk
Absent:

Attested and filed in my office Approved by me this 16th day of
this 16th day of December, 2025; December, 2025.
and published in pamphlet form
according to law from December
15th, 2025 to December 25th, 2025.
 Mayor, Village of Skokie


Village Clerk




4909-8799-9361, V. 1
 Return to Agenda




STATE OF ILLINOIS }
COUNTY OF COOK }
VILLAGE OF SKOKiE }


 CERTIFICATE OF VILLAGE CLERK



I, Minal Desal, Village Clerk of the Village of Skokie, in the County of Cook and State of
Illinois and being the custodian of records of said Village of Skokie and keeper of the
corporate seal thereof, DO HEREBY CERTIFY that the attached and foregoing is a true,
correct, and exact copy:

 Ordinance

  AN ORDINANCE AMENDING CHAPTER 98, ARTICLE VII, OF THE SKOKIE VILLAGE
CODE, AND REPEALING ORDINANCE NO. 25-8-C-4753, CONCERNING A MUNICIPAL
  GROCERY RETAILERS' OCCUPATION TAX AND MUNICIPAL GROCERY SERVICE
 OCCUPATION TAX


WITNESS my hand and the corporate seal of the said Village of Skokie, Illinois, this 15th
day of December, 2025.




 Minal Desal, Village Clerk
 Village ofSkokie, Illinois




 (SEAL)




4909-8799-9361, v. 1
 Return to Agenda



Memorandum
Corporation Counsel's Office

TO: The Honorable Mayor and Board of Trustees

FROM: '

 Barbara A. Mangler, Corporation Counsel

DATE: December 11, 2025

SUBJECT: December 15, 2025 Corporation Counsel's Report

CONSENT

*A. Ordinance, Special Use Permit. 2025-15P, Limited Service Restaurant, 3358 Main
 Street
 Item A is on the consent agenda for second reading and adoption. The first reading was
 on November 17, 2025.

 This ordinance wifl grant a special use permit to Mrs. Kay's Kitchen, to allow a limited
 service restaurant with seating, located at 3358 Main Street. Skokie, Illinois. Five tables
 with seating for 16 people will be added in the current reception area. Mrs. Kay's Kitchen
 is currently a carryout and catering establishment.

*B. Qrdjnance, Modified Review. 2025-041VI, Touhy Marketplace, 3626-3654 Touhv
 Marketplace
 Item B is on the consent agenda for second reading and adoption. The first reading was on
 December 1, 2025.

 This ordinance will modify the previously approved site plan found in Village Ordinance
 Number 15-4-Z-4132, for the Touhy Marketplace development at 3626-3654 Touhy
 Avenue. Condition number 1 in the above cited ordinance wil! be modified to allow an
 updated site plan dated September 26, 2025, for the indusion of ten (10) electric vehicle
 charging spaces located along the northernmost parking row of the existing parking lot.
 The total number of parking spaces open to all vehicles will be reduced by fourteen (14);
 from 455 to 441. However, the site and use will continue to meet the minimum parking
 requirements.



FIRST READING

C. Ordinance, Dedication, 8201 Skokie Boulevard. Right of Way

 Item C is on the agenda for first reading. The second reading will be on the January 5, 2026
 agenda.

 This ordinance will dedicate a portion of the property at 8201 Skokie Boulevard, for the
 purpose of widening the adjacent public alley right-of-way. The Village of Skokie is the
 current property owner and this dedication concerns a portion of property approximately
 2.00' x 209.78' along the east side of the property, in order to increase the public alley's
 right-of-way width from 16' to 18'. A Memorandum from Community Development
 Director, Johanna Nyden, dated November 10, 2025 is attached.

ec: Minal Desai
 John Lockerfay

 Page 1 of 1
VOSDOCS-#636894-v1-12_15_25_Corporation_Counset_s_Report
 Return to Corp Rpt




Memorandum
Community Development Department

TO: Barbara Mangler, Interim Corporation Counsel

FROM: _l _J^M^^^ /L^
 Jol^iina Nyden, Commumt^Developmcnt Director
 ^ t. •


DATE: November 10, 2025

SUBJECT: AGENDA ITEM - PLAT OF DEDICATION

Attached for the preparation of an ordinance and approval by the Board of Trustees Is a plat of
right-of-way dedication of land for a public alley adjacent to 8201 Skokie Boulevard. The
Village ofSkokie, being the current property owner, is requesting a land dedicalion of
approximately 2.00' x 209.78' along the cast side of the property in order to increase the public
alley's right-of-way width from 16' to 18\


The proposed plat meets all Village requirements. The land dedication will be made to the
Village.

Please place this dedication request on your agenda for approval by the Board ofTrustees at your
convenience.


Attachments


ec: John T. Lockerby, Village Manager
 Max Slankard, Director of Public Works
 Russ Rletveld, Director of Engineering
 Jackie Crooks, Administrative Secretary




VOSDOCS-#618239-vl-Right-of-Way_Dedicalion_Adjacent_to_8201_Skokie_Boulcvard
 Return to Corp Rpt

 BAM: 11,17/25 - PC Report
 *12/15/25
 PC: 2025-15P
 SUP: 637.01




 THIS ORDINANCE MAY BE CITED AS
 VILLAGE ORDINANCE NUMBER

 25-12-Z-



 AN ORDINANCE GRANTING A SPECIAL USE PERMIT TO A LIMITED
 SERVICE RESTAURANT AT 3358 MAIN STREET, SKOKIE, ILLINOIS IN
 A B1 SERVICE COMMERCIAL DISTRICT

 1 WHEREAS, Ademilota Kayode (hereinafter "Petitioner"), with the consent of Elvia
 2 Viilegas, owner of the following described real property:
 3
 4 LOTS 16 AND 17 IN BLOCK 5 IN NORTH SIDE REALTY AND COMPANY'S DEMPSTER
 5 GOLF COURSE SUBDIVISION IN THE NORTHEAST % OF SECTION 23, TOWNSHIP 41
 6 NORTH, RANGE 13, EAST OF THE THIRD PRINCIPAL MERIDIAN, IN COOK COUNTY,
 7 !LUNOIS.
 8
 9 PIN: 10-23-223-059-0000

10 more commonly described as 3358 Main Street, Skokie, illinois (the "Subject Property"),
n petitioned the Village of Skokie for a special use permit to allow a limited service restaurant
12 with seating in a B1 Service Commercial district; and
13
14 WHEREAS, Mrs. Kay's Kitchen is an existing carryout restaurant and the Petitioner
15 desires to expand by adding five tables with seating for 16 people in the current reception
ie area; and
17 WHEREAS, at a public hearing of the Skokie Plan Commission, duly held on October
is 16, 2025, for which proper legal notice had been achieved and after hearing ati testimony, the
19 Skokie Plan Commission (a) made the appropriate findings of fact as required under Section
20 118-6(f) of the Skokie Village Code and (b) voted to recommend to the Mayor and Board of
21 Trustees that the requested special use permit be granted subject to the conditions contained
22 in the P!an Commission Report dated November 17, 2025; and
23 WHEREAS, the Mayor and Board of Trustees, at a public meeting duly held on
24 November 17, 2025, concurred in the aforesaid recommendations and findings of fact of the
25 Skokie Plan Commission;

26 NOW, THEREFORE, BE IT ORDAINED by the Mayor and Board of Trustees of the
27 Village of Skokie, Cook County, lliinois:

28 Section 1: That the special use permit requested by the Petitioner to allow a limited
29 service restaurant with seating at the Subject Property, described above and commonly known
30 as 3358 Main Street, Skokie, Illinois, in a B1 Service Commercial district, be and the same is
31 hereby granted and approved subject to each of the conditions set forth below:
32


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 Return to Corp Rpt




 1. The petitioner shall develop the Subject Property in substantial conformance with the final
 Village approved site plan dated August 12, 2025, and floor plan dated August 12, 2025.
 2. Waste receptades shall be placed on the Subject Property for the use of customers,
 placed at each entrance.

 3. At least once during every 4 hours of operation and before opening and closing of the
 business, employees shall patrol the Subject Property and dear it of debris.
 Section 2: That a notice of the approval of this Ordinance incorporating the
 conditions contained herein shall be executed by the owner of the property in writing and duty
 recorded with the Cook County Clerk's Office at the owner's expense.

10 Section 3: That this Ordinance shall be in full force and effect from and after its
11 passage, approval and recordation as provided by law.

 ADOPTED this 15th day of December, 2025.

 Ayes:
 Village Clerk
 Nays:
 Absent:
 Approved by me this 16th day of
 Attested and filed in my office this December, 2025.
 16th day of December, 2025.


 Mayor, Village of Skokie
 Village Clerk




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 Return to Corp Rpt

 BAM; 12/1/25 New Business
 *12/15/25
 PC: 2025-04M
 SUP: 428.03


 B
 THIS ORDINANCE MAY BE CITED AS
 VILLAGE ORDINANCE NUMBER

 25-12-Z-


 AN ORDINANCE APPROVING A MODIFICATION TO THE
 PREVIOUSLY APPROVED SITE PLAN FOR TOUHY MARKETPLACE,
 LOCATED AT 3626-3654 TOUHY AVENUE, SKOK/E, ILLINOIS IN A B2
 COMMERCIAL DISTRICT

 1 WHEREAS, Walmart, on behalf of the owner of the property, Wal-Mart Real Estate
2 Business Trust, located at 3626-3654 Touhy Avenue, Skokie, Illinois, in a B2 Commercial district,
3 requested an amendment to its site plan approval through the modified review procedure; and

4 WHEREAS, on April 16, 2015, the Mayor and Board of Trustees adopted Village Ordinance
5 Number 15-4-Z-4132, amending the site plan for an existing planned development, in a B2
6 Commercial district, on the following described real property:
 7 LOTS 1 THROUGH 4 IN TOUHY MARKETPLACE SUBDIVISION, BEING A SUBDIVISION OF
 8 PART OF THE WEST HALF OF THE SOUTHEAST QUARTER AND EAST HALF OF THE
 9 SOUTHWEST QUARTER OF SECTION 26, TOWNSHIP 41 NORTH, RANGE 13 EAST OF THE
to THIRD PRINCIPAL MERIDIAN ACCORDING TO THE PLAT THEREOF RECORDED
n FEBRUARY 27, 2013 AS DOCUMENT NUMBER 1305831055, IN COOK COUNTY, ILLINOIS.
12 ALSO
13 LOTS 1 AND 2 !N TOUHY MARKETPLACE FIRST RESUBDMSION, BEING A
14 RESUBDIVISION OF LOT 5 IN TOUHY MARKETPLACE SUBDIVISION OF PART OF THE
15 WEST HALF OF THE SOUTHEAST QUARTER AND EAST HALF OF THE SOUTHWEST
16 QUARTER OF SECTION 26, TOWNSHIP 41 NORTH, RANGE 13 EAST OF THE THIRD
17 PRINCIPAL MERIDIAN, IN COOK COUNTY, ILLINOIS.
18 PINS; 10-26-318-038-0000, 10-26-318-039-0000, 10-26-318-040-0000, 10-26-318-041-0000,
19 10-26-318-042-0000, 10-26-318-043-0000, 10-26-402-064-0000, 10-26-402-065-0000,
20 10-26-402-066-0000

21 more commonly known as Touhy Marketplace, 3626-3654 Touhy Avenue, Skokie, Illinois in a B2
22 Commercial district; and

23 WHEREAS, Walmart desires to include ten (10) electric vehicle (EV) charging spaces
24 located along the northernmost parking row of the existing parking lot. Included in these spaces
25 are two (2) ADA-accessible EV charging spaces and eight (8) standard EV charging spaces;
26 and

27 WHEREAS, as a consequent of this change in parking spaces, the total number of parking
28 spaces open to all vehicles will be reduced by fourteen (14), from 455 to 441. The site and use
29 will continue to meet the minimum parking requirements; and

 Page 1 of 2

 VOSDOCS-#636818-v1 -Ordinance_2025-04M_Walmart^3626_Touhy
 Return to Corp Rpt




 1 WHEREAS, the Corporation Counsel, Plan Commission Chairman and Community
 2 Development Director for the Village of Skokie reviewed the request and found that the requested
 3 modifications: (i) are in substantial compliance with the site plan approval granted, pursuant to Village
 4 Ordinance Number 15-4-Z-41 32; and (ii) do not change the intent of the site p!an. !t was determined
 5 that the approval for the site plan for the Subject Property could be amended utilizing the modified
 6 review procedure pursuant to Chapter 118, Section 11 8-34, of the Skokie Village Code; and

 7 WHEREAS, the Corporation Counsel, Plan Commission Chairman and Community
 8 Development Director recommended to the Mayor and Board of Trustees that the requested
 9 modification be granted, subject to the modified condition contained in the Skokie Plan Commission
10 Chairman's memorandum dated December 1, 2025;and

n WHEREAS, at a public meeting duly held on December 1, 2025, the Mayor and Board of
12 Trustees concurred in the aforesaid recommendation of the Corporation Counsel, Plan Commission
13 Chairman and Community Development Director;

14 NOW, THEREFORE, BE IT ORDAINED by the Mayor and Board of Trustees of the Village
15 ofSkokie, Cook County, Illinois:

16 Section 1: That Condition 1 of Village Ordinance Number 15-4-Z-4132 be amended as
17 follows. The highlighted and stricken through material shall be deleted and the highlighted in bold
is material shal! be added;

19 1. The petitioners shall develop the Subject Property in substantial confomnance with
20 the: final Village approved Site Plan dated March /1, 2015 September 26, 2025;
21 landscape plans that are recorded for each lot; monument sign plan for Touhy
22 Marketplace dated February 6, 2012; and Walmart wall signage on the elevations
23 dated March 13, 2012 (sheets 1 and 2);
24 Section 2: That a notice of the approval of this Ordinance incorporating the conditions
25 contained herein shall be executed by the owner of the property in writing and duly recorded with
26 the Cook County Clerk's Office at the owner's expense.

27 Section 3: That this Ordinance shall be in full force and effect from and after its
28 passage, approval and recordation as provided by law.

 ADOPTED this 15th day of December, 2025.

 Ayes:
 Nays: Village Clerk
 Absent:

 Attested and filed in my office this Approved by me this 16th day of
 16th day of December, 2025. December, 2025.




 Village Clerk Mayor, Village of Skokie




 Page 2 of 2

 VOSDOCS-#636818-v1 -Ordinance_2025-04(\/l_Walmart_3626_Touhy
 Return to Corp Rpt

 BAM: 12/15/25 1st reading
 *1,5/26




 THIS ORDINANCE MAY BE CITED AS
 VILLAGE ORDINANCE NUMBER
 26-1-Z"




 AN ORDINANCE APPROVING A PLAT OF DEDICATION
 FOR A PORTION OF PROPERTY LOCATED AT 8201 SKOKIE
 BOULEVARD, SKOKIE, ILLINOIS IN A CX CORE MIXED USE DISTRICT

 1 WHEREAS, the Village of Skokie, a municipal corporation, the owner of the following
 2 described real property:

 3 LOTS 8 TO 15, BOTH INCLUSIVE, (EXCEPT THE WEST 7 FEET THEREOF) IN VALOS MAIN
 4 STREET ADDITION OF BLOCK 4 IN THE SUBDIVISION OF THS WEST 1/z OF THE
 5 SOUTHWEST V4 OF SECTION 22, TOWNSHIP 41 NORTH, RANGE 13 EAST OF THE THIRD
 6 PRINCIPAL MERIDIAN, IN COOK COUNTY, ILLINOIS.
 7
 8 PIN: 10-22-310-051-0000

 9 more commonly known as 8201 Skokie Boulevard, Skokie, ItlJnois (hereinafter the "Subject
io Property"), in a CX Core Mixed Use district, desires to dedicate a portion of the Subject
n Property for the public purpose of utilization as part of a public alley right of way. The
12 portion of land to be dedicated is depicted on the "Plat of Dedication", dated November 6,
13 2025, a copy of which is attached hereto as Exhibit "1"; and

14 WHEREAS, the land to be dedicated is legally described as follows:

15 THE EAST 2 FEET OF LOTS 8 TO 15, (EXCEPT THE WEST 7 FEET THEREOF) INCLUSIVE,
16 IN VALOS MAIN STREET ADDITION OF BLOCK 4 IN THE SUBDIVISION OF THE WEST %
17 OF THE SOUTHWEST 1/4 OF SECTION 22, TOWNSHIP 41 NORTH, RANGE 13 EAST OF
18 THE THIRD PRINCIPAL MERIDIAN, IN COOK COUNTY !LLINOiS.

19 (hereinafter the "Dedicated Property"); and

20 WHEREAS, the Dedicated Property is a rectangular shaped parcel along the east
21 property line of the Subject Property, measuring 2 feet east to west and approximately 209
22 feet north to south. This dedication is to increase the public alley right of way width from 16
23 feet to 18 feet; and

24 WHEREAS, the Community Development Director reviewed the proposed Piat of
25 Dedication and has determined that the dedication meets ati Village requirements and has
26 recommended its acceptance as Indicated in her memorandum, dated November 10, 2025;
27 and




 Page 1 of 3
 VOSDOCS-#636889-v1-Ordinance_Plat_of_Dedication_8201_Skokie_Blvd_Public_RighLon/Vay
 Return to Corp Rpt




1 NOW, THEREFORE, BE IT ORDAINED by the Mayor and Board of Trustees of the
2 Village of Skokie, Cook County, Illinois:

3 Section 1: That the above stated Recitals are restated and incorporated herein as
4 if stated in full.

5 Section 2: That the dedication of the Dedicated Property, legally described above
e and depicted on the "Plat of Dedication", dated November 6, 2025, for the public purpose of
7 being utilized as part of the public alley right of way, adjacent to the Subject Property, be
8 and the same is hereby approved.

 9 Section 3: That the "Plat of Dedication", attached hereto as "Exhibit 1", except as
10 it may be revised subject to the approval of the Corporation Counsel and the Village
n Manager or designee, be and the same is hereby accepted. The Plat shall be recorded with
12 the Office of the Cook County Clerk.

13 Section 4: That a notice of the approval of this Ordinance incorporating the
14 conditions contained herein shall be executed by the owner of the property in writing and
15 duty recorded with the Office of the Cook County Clerk.

ie Section 5: That this Ordinance shall be in full force and effect from and after its
17 passage, approval and recordation as provided by law.

 ADOPTED this 5th day of January, 2026.

 Ayes:
 Viiiage C!erk
 Nays:
 Absent:
 Approved by me this 6th day of
 Attested and filed in my January, 2026.
 office this 6th day of
 January, 2026.

 Mayor, Village of Skokie

 Village Clerk




 Page 2 of 3
 VOSDOCS-#636889-v1-Ordinance_PlaLoLDedication_8201_Skokie_B!vd_Public_RighLon/Vay
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 Return to Agenda




Memorandum
Mayor's Office

TO: Village Clerk Minal Desai /
 Boq^ci1 of Trustees

FROM:
 Aim/U. Tennes, Mayor
 I

DATE: December 11, 2025

SUBJECT: Corporation Counsel Appointment ~ December 15, 2025

When the Village's Corporation Counsel position became vacant due to retirement last May, the Village
launched an extensive recruitment process seeking applications from both interested individuals and firms.
In total, 37 individuals and seven firms applied for consideration.

I appointed a committee of individuals to review the applications, conduct initial interviews and
recommend finalists. The committee was led by Village Manager John Lockerby and also included Nick
Wyatt, Assistant Village Manager; Johanna Nyden, Community Development Director; Michael Charley,
Health and Human Services Director and Debra Stinson, Human Resources Director. Additional
committee members included The Honorable Mathias Delort, retired Illinois Appellate Court Judge as
well as four attorneys who live in Skokie and were selected by an application/interview process: Laura
Balson, Brian Clarke, Deborah Klein and Michele Nueundorf.

After screening all applications, the committee conducted preliminary interviews with eight individuals
and second interviews with the strongest candidates. Ultimately, the committee recommended two
individuals to advance for further consideration.

The committee also conducted preliminary interviews with five firms, and selected Elrod Friedman as the
recommended firm.

Village Manager John Lockerby and I then interviewed the two recommended individuals as well as Mr.
Elrod and his team. I believe that the Village and organization will be best served by representation from
Elrod Friedman and the team at Elrod Friedman LLP in conjunction with the existing Corporation
Counsel s Department staff.

The Village Board had an opportunity to meet with Mr. Elrod and the team of other attorneys from the
firm that will serve the Village. I should also note that Mr. Elrod has proven to be a valuable resource
during the last six months as he served as special counsel to the Village. Enclosed are both the Resolution
and Letter of Engagement. I respectfully seek the Village's Board consent to appoint Steven Elrod firm
founder and principal of Elrod Friedman LLP to serve as the Corporation Counsel effective January 1.
Details of the firm's retainer agreement and code of ordinance changes for the Corporation Counsel's
Office will be forwarded to the Board for consideration during early 2026.

Enclosures: Resolution, Letter of Engagement, Introduction to Elrod Friedman LLP and Staff Biographies



C: John Lockerby, Village Manager




#636533v2
 Return to Memo

 BAM: 12/15/25 New Business




 THIS RESOLUTION MAY BE CITED AS
 VILLAGE RESOLUTION

 25-12-R-



 A RESOLUTION CONSENTING TO THE APPOINTMENT OF STEVEN M.
 ELROD OF THE LAW FIRM ELROD FRIEDMAN LLP TO SERVE AS
 CORPORATION COUNSEL FOR THE VILLAGE OF SKOKIE

 1 WHEREAS, Chapter 2, Article III of the Skokie Village Code creates the office of
 2 Corporation Counsel and provides that the position of Corporation Counsel shall be
 3 appointed by the Mayor with the consent of the Board of Trustees; and

4 WHEREAS, when a vacancy in the position of Corporation Counse! occurred in the
5 spring of 2025, an interim Corporation Counsel was appointed effective May 19, 2025 to
6 serve until such time as the position of Corporation Counsel is filled; and

7 WHEREAS, on June 18, 2025, the Village issued a Request for Qualifications to
s qualified attorneys and law firms to solicit statements of qualifications to serve as
9 Corporation Counsel for the Village; and

10 WHEREAS, at the direction of the Mayor, a search committee, consisting of Village
n residents, local attorneys, a municipal iaw expert, the Village Manager, and members of the
12 Village Staff, reviewed qualifications and interviewed potential candidates; and

13 WHEREAS, based on the recommendation of the search committee, the Mayor has
14 determined that the most qualified candidate to serve as Corporation Counsel is Sfeven M.
15 Elroct of the law firm Elrod Friedman LLP; and

16 WHEREAS, the Board of Trustees has considered the Mayor's determination, has
17 reviewed the qualifications of the Etrod Friedman !aw firm, has met with Mr. Elrod and
18 members of the law firm team who will be primarily serving the Village, and concurs with
19 and consents to the appointment of Steven M. Elrod of E!rod Friedman LLP as the
20 Corporation Counsel; and

21 WHEREAS, the Mayor and the Board of Trustees have determined that Mr. Elrod
22 and Elrod Friedman LLP satisfy the quaiifications for appointment as Corporation Counsel,
23 as set forth in Section 2-163 of the Skokie Village Code; and

24 WHEREAS, while Mr. Elrod will serve as the head of the Office of Corporation
25 Counsel, as provided in Section 2-164(a) of the Skokie Village Code, he and his law firm will
26 work and interact with the existing in-house attorneys and staff members in the Office of
27 Corporation Counsel to, collectively, fulfill the duties of Corporation Counsel as defined in
28 the Skokie Village Code; and




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1 WHEREAS, the terms of engagement for Mr. Elrod and his law firm are set forth in
2 the Elrod Friedman LLP Letter of Engagement dated December 11, 2025 and attached to
3 this Resolution as Exhibit 1 (the "Engagement Letter"); and

4 WHEREAS, the Engagement Letter currently contemplates that bifting for legal
5 services will be on an hourly basis; however, the Village and Elrod Friedman LLP
6 contemplate, and have been discussing, moving to an arrangement whereby a majority of
7 the legal services will be covered under a monthly retainer, consistent with the arrangement
8 used by many other suburban local governments that utilize outside counsel legal services.

9 NOW, THEREFORE, BE IT RESOLVED by the Mayor and Board of Trustees of the
io Village of Skokie, Cook County, Illinois, that

n (a) the Board of Trustees do hereby approve and consent to the Mayor's
12 appointment of Steven M. Elrod to serve as the Corporation Counsel, effective
13 January 1,2026;and

14 (b) the Engagement Letter is hereby approved and the Mayor and Village Manager
15 are hereby authorized to countersign the letter, in the event that the Village and
is Etrod Friedman desire to utilize a monthly retainer arrangement for certain of the
17 legal fees, such arrangement would be memorialized in an amendment to the
is Engagement Letter, and would become effective only after such amendment is
19 reviewed and approved by the Mayor and Board of Trustees at a public meeting.


 PASSED this _ day of December, 2025.

 Ayes:
 Village Clerk
 Nays:
 Absent:
 Approved by me this _ day of
 Abstain: December, 2025.




 Village Clerk Mayor, Village of Skokie




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 Elrod Friedman takes great pleasure in submitting this Statement of Qualifications to provide legal
services to the Village of Skokie. Given our long-standing relationship with the Village, combined with our
municipal law expertise, we believe our firm is uniquely qualified to serve as Corporation Counsel for the
Village of Skokie-

 Skokie is already familiar with the quality and value of our legal services. We have established an
excellent working relationship with the Village staff, attorneys, and elected officials, and we are honored
to have been invited to submit a proposal to provide legal services. We are ready to provide a full spectrum
of services for the Village, at whatever level the Village desires. As you review our qualifications and
experience, we think you will see that we are the right choice to provide these services to Skokie.

 We are excited to submit this Proposal because Skokie is a sophisticated north suburban community
with sophisticated legal needs. Our deep knowledge of the Village, the unique issues it faces, and the
demands and desires of the community and the region will enable us to provide outstanding general counsel
representation in all substantive areas of law affecting the Village.


 Our law firm Is distinct. We approach our local government representation as a cohesive team, not
as individual or siloed practitioners. We take special pride in our responsiveness, collaboration, and efficient
work product. As you will read in Section III of this Proposal, we have designated a specific team leader
(Steve Elrod) and a specific team of attorneys to represent Skokie. Our team-oriented, client-flrst approach,
combined with our depth and experience, enables us to provide superior service and value to our clients.

 There are no weak links in our firm. Each of our attorneys, whether partners or associates, are
excellent and among the most experienced municipal lawyers in Illinois. No other local government firm
in Illinois has been ranked Tier One in Zoning and Land Use by Chambers USA - America's Leading
Business Lawyers Guide, a highly respected lawyer rating service.

 Our extensive list of municipal representations is a testament to our approach. We establish and
maintain attomey-client relationships that stand the test of time. We have advised Illinois municipal and
local governments of all sizes and structures on all matters affecting their activities for more than 40 years.
Our practice has a strong focus on suburban communities that, like Skokle, value high-quality residential
neighborhoods and vibrant commercial sectors, while preserving and respecting the natural environment
and character that the community enjoys. We know all Illinois local governments are different. Our
engagements with each of our clients is focused on each individually.

 Our Statement of Interest. Skokie is a well-pl armed, well-organized, and well-governed
municipality facing critical economic, development, and infrastructure opportunities. We want to help the
Village with these matters; we know that we can.


 Our firm does not respond to every request for qualifications we receive. We specifically seek out
and thrive on representing local governments that, like Skokie demonstrate leadership and innovation in
 governing. Simply put, our interest in representing Skokie is not Just to add another municipality to our
client base - it Is to support the Village as it serves its residents and provide Skokie's staff and elected
officials with the necessary, sophisticated counsel to advance the Village's policies.

 The attorneys in our firm did not get here by chance - we all have deeply invested our careers in
local government law. We established EIrod Friedman to be able to practice local government law at the
highest, most efficient level. We have the personnel ready, willing, and able to provide the Village with all




4931-1449-7105, v. 1 Proposal to the Village ofSkokie - 1
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of the requested general counsel legal services. If that were not the case, we would not be responding to
this RTQ.

 We are ready and able to serve the Village in either of the following two capacities: (a) outside
counsel serving as the general counsel to the Village, providing all general counsel legal services or (b)
outside counsel serving as general counsel and supervising the Village's in-house staff attorneys. Our firm
does not offer collective bargaining, workers compensation, or prosecutorial services, but we can and do
supervise outside firms retained by the Village for these specific areas.

 Our Knowledge. We can provide excellent counsel for each and every one of the general counsel
areas of responsibilities the Village may desire. The materials included with this Proposal describe our
expertise in greater detail. We understand, from a general municipal law perspective, how a home rule
village like Skokie works; the competing interests it must balance; why It must be especially aware of
budgets, proper procedures, political and public communications concerns, and how and when it must be
responsive to regulatory and other legal matters. When changes in law or circumstances occur that generally
impact municipal governments, we are almost always able to prepare responsive materials for our clients
on ajoint and shared cost basis, allowing each of our clients the benefit of the collective efforts of multiple
attorneys at a fraction of the cost. And our private sector experience sets us apart from other firms that only
represent local governments.


 Deep Knowledge of Regional Issues. Our lawyers have strong roots in Cook County, and
particularly in the north and northwest suburbs. Through our decades of representation of local governments
in this area, we are intimately aware of the legal, planning, infrastructure, and related issues in and around
Skolde. We have excellent, longstanding relationships with numerous elected and appointed officials at all
levels throughout Cook County, and we make it a point to keep informed of, and to study, critical matters
and issues facing towns throughout the County. For example, we advised numerous municipalities
regarding the effects of the Illinois Paid Leave for All Workers Act requirements, management of migrant
arrivals from Texas, the regulation. of food vendor trucks and peddling, commercial refuse hauler contracts,
lead service line replacements, mural policies, the regulation of intoxicating hemp products, and the use of
TIF for economic development strategies. The bottom line is that we can help the Village meet its important
policy goals.

 Our Depth and Breadth. Our law firm currently consists of 16 attorneys all dedicated to serving
units of local government throughout the State, and we can handle a broad spectrum of issues. We believe
that no other firm in Illinois can match the depth and breadth that we offer to our governmental clients. And
we know how to tailor our resources and practice to economically provide responsive and timely work for
governments of all sizes.

 Our Government Operations and Ethics Experience. For the Village of Skokie to accomplish its
goals for the community and its residents, its government must operate In a proper and transparent fashion.
We support our clients in day-to-day operational issues, such as parliamentary procedures, Open Meetings
Act and Freedom of Information Act compliance, as well as conflicts of interest and ethics issues. Our
advice focuses on practical, legally appropriate, and publicly defensible outcomes. Governments at all
levels throughout the state (including the State of Illinois itself) have retained us to navigate FOIA and
OMA issues. As a credit to the way we practice, we have established an excellent relationship wife several
key officials in the Illmois Attorney General's office, particularly the Public Access Counselor and staff
involved in FOIA and OMA matters. Although we often disagree with the PAC's interpretations ofOMA
and FOIA, the office has high respect for our firm and knows that we do not take our positions without
strong support and logic. The AG's respect often inures to the benefit of our clients. We would be happy to
share specific examples of our unique strategies that have led to particularly important successes on FOIA
and OMA challenges during the Interview process.




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 Our Transition Experience. Our ability to manage legal fees and provide concrete value for our
clients is evidenced by how we handle transitions to new village attorney/corporation counsel engagements.
Our history with new general counsel municipal engagements makes us confident that we will immediately
bring the depth and breadth of our experience and personnel to bear to help Skolde find creative and
economical solutions to particular concerns in the conduct of the Village's business. We have commenced
new general counsel representations in many different economic and political climates. We have always
been able to adapt and tailor the nature and scope of our services to the organizational needs and policy
choices of our clients. One thing never changes - our ability to provide the highest level of quality legal
representation to our municipal clients. Additionally, through our special counsel engagement with Skokie
we have developed deep knowledge of the Village and established strong relationships with Its key staff
and elected officials, all of which will further enable a smooth transition Into the Corporation Counsel role.

 Our Litigation Experience. Our attorneys are excellent municipal litigators. Skokie is familiar with
our litigation expertise, as we have assisted the Village in several matters in the Cook County Circuit Court
over the past years.


 We have also successfully handled local government cases in all levels of state and federal Illinois
courts, including the Illinois Supreme Court. We say this not only to give you comfort that we can handle
any litigation in which the Village may become involved, but also to emphasize a unique and telling aspect
of the history of our local government representations -we have consistently reduced litigation costs for
our clients because we have significantly reduced the litigation they have been forced to undertake or
defend. Developers; contractors, disgruntled employees, and others have learned that a weli-represented
municipality is to be negotiated -with, not litigated against. When litigation is necessary or advantageous,
we defend our clients vigorously, and often with great success; and when litigation is unnecessary or 111-
advised, we guide our clients to the best available outcome under the circumstances — we understand the
fmanclal and political consequences of a bad lawsuit. We are not afraid to provide candid and thorough
legal guidance that our clients deserve and expect.

 Our Approach to Legal Fees. Our general counsel local government hourly rates, which will be
provided on request, are substantially discounted from both our special counsel government rates and our
private sector rates. We know that legal fees will be an important consideration in Skokie's selection
process. We urge the Village to thoughtfally consider the fee proposals that it receives holistically. The
Village should not assume that the lowest hourly billing rates will necessarily result in the lowest total legal
fees. This is most definitely not the case. Frankly, firms offering the lowest hourly rate tend to work slowly
and inefficiently. Further, good general counsel is an investment. The best way to avoid undesirable and
unnecessary procedural issues, disputes, or litigation expenses is to pay for quality representation up-front.
We know this through experience witnessing other municipalities struggle with unnecessarily high legal
bills coupled with unmet expectations regarding the level and quality of legal services. The longevity of
our municipal representations - for other governments that, like Skokie, understand the difference between
price and value - speaks volumes about the efficient and cost-effective legal services that we consistently
offer to local governments. A primary reason my partner Peter Friedman and I founded our own firm was
to be able to offer our services to our clients m the most economical way.

 We understand and respect that Skokie's Request for Qualifications did not request specific
information concerning legal fees at this point in the Village's evaluation process. While the Village is
already fully aware of our hourly billing rate structure, we would be happy, upon request, to submit to the
Village more details regarding fee arrangements and our innovative approaches to reduce legal costs. We
would also be happy to engage in a discussion with the Village about a monthly retainer structure to allow
for efficiency m the provision of legal services and predictability in budgeting for fee legal fee costs.

 Our Comprehensive Expertise. As the materials in this Proposal demonstrate, our ability to provide
counsel to the Village goes far beyond how to run a meeting, or call a vote, or adopt an ordinance. We have




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experience and broad expertise in all aspects of municipal governance. We do the little things right, and we
do the big and complicated things right as well. After you have reviewed our Proposal, please feel free to
contact us directly with any questions or comments. We are excited about this opportunity and we look
forward to hearing from you.




 Steven M. Elrod
 Managing Partner




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 Steven M. Elrod
Partner, Elrod Friedman LLP
Chicago




Overview

About Steve Elrod

Steve Elrod represents private and public sector clients on land use and municipal law matters. He is the
co-founding partner of Elrod Friedman LLP and serves as the ﬁrm’s Managing Partner.

Steve is a past-president of the Chicago Bar Association, the largest metropolitan bar association in the
nation. He is the Corporation Counsel for the City of Highland Park, and the Village Attorney for the
Villages of Deerﬁeld, Glencoe, Lincolnwood and Northbrook. Steve represents owners and developers in
a variety of land use projects, and is regularly engaged to secure zoning relief, entitlements, incentives
and approvals from state and local governments. His practice focuses on:

  Municipal law

  Public-private partnerships

  Tax incentive and abatement agreements, including tax increment financing (TIF) and special
 service area (SSA) financing

  Annexation, subdivision and development agreements

  Affordable housing programs

Steve has litigated land use issues, including eminent domain, regulatory taking, inverse condemnation,
RLUIPA, the First Amendment and the Second Amendment. He drafted, and successfully defended a
federal court challenge to, the City of Highland Park Assault Weapons Ban ordinance and a state court
challenge to the Village of Deerfield Assault Weapons Ban ordinance.

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Steve is an adjunct professor at Northwestern University Pritzker School of Law, where he teaches Land
Use and Local Government Law. He is a founding member of the North Suburban Legal Aid Clinic and
serves on its Board of Directors.

Chambers USA 2024 placed Steve in its highest possible ranking level. Here is a link to the full Chambers
2024 Ranking: Link

Credentials

Education

  Northwestern University Pritzker School of Law, J.D.

  Tulane University, B.A., magna cum laude

Bar Admissions/Licenses

  Illinois

  S. Court of Appeals for the Seventh Circuit

Memberships

  American College of Real Estate Attorneys (ACREL)

  Chicago Bar Association, Past President

  Urban Land Institute, Chicago Local Council

  The Economic Club of Chicago

Honors & Awards

  Chambers USA – Real Estate: Zoning/Land Use, Tier 1, 2012 – 2020; Star Individual, 2021 – 2024

  CBA Vanguard Award, 2023

  Northwestern Pritzker School of Law – Outstanding Adjunct Professor Award

  Northwestern Pritzker School of Law – Volunteer of the Year Award

  The Best Lawyers in America guide, Land Use and Zoning Law; Real Estate Law, 2005-2020;
 Government Relations Law, 2012-2022

  Lawyer of the Year – The Best Lawyers in America guide, Chicago Land Use & Zoning

  Ranked No. 1 in Top Ten List of Leading Land Use & Zoning Lawyer in Illinois, Leading Lawyers
 Network

  Tree of Life Award for Civic Service, Jewish National Fund

  Lecturer of Merit Award, National College of District Attorneys




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Representative Matters

  Representation of Regency Centers in obtaining land use and TIF approvals for the Mellody Farm
 Shopping Center in Vernon Hills, IL

  Representation of Northwestern Medicine/Central DuPage Hospital in securing zoning and
 entitlements as part of a public private partnership with the Village of Winfield for the
 establishment of a retail and office district and expansion of hospital facilities.

  Representation of Greystar Development in securing land use and zoning approvals for an age-
 restricted multifamily residential development complex.

  Representation of the City of Chicago in the establishment of the multi-billion dollar Red Line
 Transit TIF District.

  Representation of the Village of Lincolnwood in the redevelopment and public financing of the
 former Purple Hotel site for the District 1860 mixed-use Development project.

  Representation of Buckeye Community Hope Foundation in securing a multi- million settlement
 in a housing discrimination lawsuit filed against the Village of Tinley Park, IL.

  Representation of the Village of Northbrook, IL in the comprehensive redevelopment and public
 financing of the 105 acre Northbrook Court Shopping Center Property (ongoing).

Publications

  IICLE Commercial Real Estate: Financing and Transactional Issues 2025 Edition

  IICLE Land Use Law: Special Topics 2021 Edition

  Elected Official Immunity in Making Local Zoning Decisions, The Urban Lawyer, June 1, 2010

  Glossary of Zoning Terms – 2007 Supplement, IICLE – Land Use Law, 2007

Community Service

  Chicago Bar Association Edward J. Lewis Lawyers in the Classroom Program

  Harold E. Eisenberg Foundation, Second Vice President

  Illinois Local Government Lawyers Association

  Lambda Alpha International Honorary Land Economics Society

  North Suburban Legal Aid Clinic, Board of Directors

Speaking Engagements

  ICSC Chicago Roundtable Group Leader, 2024

  IRMA 10th Annual Education Summit, 2023

  IICLE Land Use Law in Illinois, 2022

  Chicago Bar Association – Counseling Local Governments, 2022

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  American Planning Association, Illinois Chapter State Conference 2021

  Chicago Bar Association Local Government Committee, 2021

  IICLE Local Government Institute 2015-2024

  Illinois Local Government Lawyers Association Annual Forum, 2020

  John Marshal Kratovil Real Estate Conference 2017, 2019

  Seventh Circuit Bar Association Symposium on Gun Violence October 2017

In the News

News Articles

  NBC – Channel 5 News Investigative Report on Assault Weapon Bans featuring Steven Elrod |
 NBC Chicago | November 15, 2022

  Lincolnwood clears the way for hotel at District 1860 development, where Purple Hotel stood |
 Chicago Tribune | August 23, 2022

  Deerfield’s assault weapons ban upheld by deadlocked Illinois Supreme Court | Chicago Tribune
 | November 18, 2021

  Chicago Suburbs poised to begin outdoor dining | Chicago Sun Times | May 24, 2020

  Sunday Breakfast with Steven Elrod | North Shore Weekend Magazine | April 22, 2019

  Civility Chat with CBA President Steven Elrod | 2Civility | February 6, 2019

  Elrod Wants CBA to lead profession back to civility. | Chicago Daily Law Bulletin | October 18,
 2018

  Steven M. Elrod Dealmaker Extraordinaire | Chicago Bar Record | July/August 2018

  Suburban Attorney Named Bar Association President | Patch.com | June 2018

  Court Upholds Highland Park Assault Weapons Ban | Daily North Shore | May 7, 2015

  US Supreme Court rejects weapon ban challenge | APNews.com | December 8, 2015




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 Stewart J. Weiss
Partner, Elrod Friedman LLP
Chicago




Overview

About Stew Weiss

Stew Weiss counsels municipalities on land use, government regulations, and contract matters. He
serves as Assistant Village Attorney for the Village of Northbrook and the Village of Glencoe and
assistant General Counsel for the City of Des Plaines

Stew focuses on minimizing risk and establishing internal best practices, while providing clients with the
flexibility to respond to external opportunities and challenges. He has assisted the Firm’s local
government clients in the negotiation, drafting, and implementation of redevelopment and subdivision
agreements, tax incentive and sales tax rebate agreements, and annexation agreements. Mr. Weiss has
guided cities and villages through the rewrites of their business licensing, building code, zoning, and
subdivision regulations. He has extensive experience in both public contracting and development
incentives, and serves as counsel to village boards of trustees, city councils, zoning boards, plan
commissions, and electoral boards.

With deep knowledge of the Illinois Cannabis Regulation and Tax Act and the Illinois Compassionate Use
of Medical Cannabis Act, he has advised communities and businesses across the state on the regulation
and licensing of the cannabis industry as well and unregulated hemp-derived products.

Stew dedicates his pro bono practice to organizations that link the well-being of communities to open
space and urban agriculture. He serves as pro bono counsel to NeighborSpace, a not-for-profit landbank
that maintains over 115 community gardens in the City of Chicago. Stew is also a member of the Board
of Directors for Growing Home, a jobs training program in Chicago’s Englewood neighborhood dedicated
to providing essential life skills to persons with barriers to the job market through urban farming.



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Chambers USA 2021 placed Stew in the Associates to Watch tier in Illinois, and included the following
observation:

Stew “has a sophisticated approach, provides in-depth knowledge and has an expert ability to translate
complex issues. He provides perspective, alternatives and likely outcomes of varying scenarios; he is
tremendously helpful.”

Credentials

EDUCATION

  Northwestern University Pritzker School of Law, J.D. Cum Laude

  Claremont McKenna College, Cum Laude

BAR ADMISSIONS/LICENSES

  Illinois

  U.S. District Court for the Northern District of Illinois

MEMBERSHIPS

  International Cannabis Bar Association

  Chicago Bar Association – Local Government Committee Chair (2014-2015), Vice Chair (2014-
 2013), Legislative Liaison (2012-2013)

HONORS & AWARDS

  Chambers USA – America’s Leading Business Lawyers guide, Real Estate: Zoning/Land
 Use, Associates to Watch, 2021

Publications

  One of the Bills to Reopen the Federal Government Closes the “Hemp Loophole” Nationwide
 | Elrod Friedman Client Alert | November 13, 2025

  Illinois General Assembly Adopts “People Over Parking” Act Overriding Municipal Authority Over
 Parking Minimums in Transit-Served Areas | Elrod Friedman Client Alert | November 3, 2025

  Cannabis, Intoxicating Hemp, and CBD – One Plant, Many Problems | Elrod Friedman Client
 Alert | February 25, 2025

  Equitable Solution to Cannabis Dispensary Showdown Emerges in Springfield | Elrod Friedman
 Client Alert | April 26, 2021

  Best Practices for Public Participation in Virtual Public Meetings and Public Hearings | Elrod
 Friedman Client Alert | April 2020

  An Analysis of Governor Pritzker’s “Stay at Home” Executive Order from a Local Government
 Perspective | Elrod Friedman Client Alert | March 2020

  Illinois Legislature Legalizes Recreational Marijuana | An Overview of the Cannabis Regulation
 and Tax Act, Holland & Knight Client Alert | May 2019


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  Missouri v Seibert – Two-Stepping Towards the Apocalypse | Journal of Criminal Law and
 Criminology (2005)

Speaking Engagements

  Zoning for Data Centers and Cryptocurrency Mining – APA Illinois Chapter, October 2022

  Cannabis Zoning Principles – Coffee & Cannabis, presented by Redmond Construction, March
 2022

  Cannabis in Illinois: Trends, Developments, and Opportunities – ULI Chicago’s Front Stoop
 Series, November 2021

  Mitigating Cyber-Security Risk in Public Contracting – Chicago Bar Association Local Government
 Committee – April, 2021

  Affordable Housing in the Chicago Metropolitan Area – Chicago Bar Association Local
 Government Committee Annual Seminar – June, 2020

  CEJA and Local Opportunities for Clean Energy – Chicago Bar Association Local Government
 Annual Seminar – February, 2020

  Cannabis Enforcement Basics for Law Enforcement, Client Roundtable – January, 2020

  Standing on the Precipice of Legalization: The State of Local Authority under the Cannabis
 Regulation and Tax Act – Illinois Institute for Continuing Legal Education, Local Government Law
 Institute – December, 2019

  Local Licensing and Zoning Regulation of Cannabis Businesses – Illinois Municipal League Annual
 Conference – September, 2019

  Recreational Cannabis Legalization, Northwest Municipal Conference – January 2019, DuPage
 Mayors and Managers Association – February 2019, Illinois Municipal League – April, 2019



Community Service

  Growing Home – President, Board of Directors

  Domestic Violence Legal Clinic – Volunteer Attorney

  Bowmanville Community Organization – Zoning Committee

Representative Matters

  Negotiated Development & Host Community Agreement and Ground Lease for $500 million
 casino and entertainment complex on behalf of City of Waukegan

  Obtained special use approval from the Chicago Zoning Board of Appeals for approximately
 10,000 square foot cannabis infusing facility in the West Loop.




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In the News

  Waukegan’s planned casino development clears another hurdle; ‘This is a pretty significant real
 estate transaction’ | Chicago Tribune | January 5, 2023

  Waukegan’s planned casino development clears another hurdle; ‘This is a pretty significant real
 estate transaction’ | Chicago Tribune | January 5, 2023

  Waukegan takes apartment building managers to court; ‘If you are not willing to be a good
 landlord … we will be nonstop going after you’ | Chicago Tribune | September 9, 2022




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 Marcus E. Martinez
Attorney, Elrod Friedman LLP
Chicago




Overview

About Marcus Martinez

Marcus Martinez focuses his practice on real estate transactions, zoning, land use, and municipal
law. Marcus’ commercial real estate practice includes counseling clients on acquisitions, dispositions,
leasing, financing, and public-private partnerships. He also works with private developers and property
owners to obtain municipal approvals for real estate development projects including zoning changes,
special uses, variations, annexation and development agreements, subdivisions, and planned
developments.

Prior to joining Elrod Friedman, Marcus served in the City of Chicago’s Department of Law for thirteen
years. As an attorney in the Law Department’s Real Estate and Land Use Division, Marcus provided legal
assistance to the Department of Planning and Development, Department of Housing, and Department of
Transportation, among other client departments in connection with the purchase, sale, leasing,
condemnation, zoning and development of land. In that role, Marcus negotiated land acquisitions and
sales; drafted a variety of transactional documents, including redevelopment agreements,
intergovernmental agreements, leases, and rights of entry; oversaw the City’s eminent domain program;
efficiently coordinated and closed transactions; and served as counsel to the Chicago Zoning Board of
Appeals. Marcus also represented the City’s Department of Housing before the Chicago Commission on
Human Relations.

Marcus also represents municipal and local government clients in real estate acquisition matters;
annexation and development agreements; intergovernmental agreements; construction and consulting
contracts; ethics compliance; license and concession agreements; and compliance with the Freedom of
Information Act and Open Meetings Act.



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In addition to his transactional work, Marcus has extensive litigation experience. During his tenure with
the Chicago Law Department, he oversaw high-visibility eminent domain proceedings and handled
complex matters in chancery court, criminal court, administrative hearings and administrative review. In
that capacity, he participated in multi-departmental taskforces and represented the City in numerous
high-profile, high-stakes litigation matters.

Marcus is passionate about public service and has a track record of advocating for underserved
communities. During law school, Marcus served as a PILI Fellow in the Cabrini Green Legal Aid (CGLA)
Housing Law Program. In that role, Marcus advocated for low-income Cook County residents against
wrongful terminations of public housing vouchers and to secure the return of security deposits. Marcus
also helped establish DePaul University College of Law’s Special Education Advocacy Clinic, a program
designed to protect the educational rights of children with developmental disabilities.

Credentials

EDUCATION

  DePaul University College of Law, Juris Doctor

  University of Illinois at Chicago, Bachelor of Science in Management

  University of Illinois at Chicago, Bachelor of Science in Marketing

BAR ADMISSIONS/LICENSES

  Illinois

  U.S. District Court, Northern District of Illinois

  7th Circuit Court of Appeals

MEMBERSHIPS

  Chicago Bar Association

Representative Matters

Representation of the City of Chicago Department of Planning and Development in various projects,
including:

  Sale of city-owned property as part of redevelopment agreement for a community art lawn
 project on Garfield Boulevard in collaboration with the University of Chicago.

  Acquisition of private land for the relocation of a Streets and Sanitation facility.

  Redevelopment agreement amendments for anaerobic digester and renewable energy facility.

  Land acquisition for conveyance to NeighborSpace for el Paseo Community Garden.

  Sale of city-owned property to Veterans of America for Hope Manor Village.

  Exchange of land with Salvation Army for establishment of new Chicago Park District skate park.

Representation of the Chicago Department of Transportation in various projects, including:

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  75th Street Corridor Improvement Project under Chicago Region Environmental and
 Transportation Efficiency (CREATE) program.

  Division Street Widening Project.

Representation of the Zoning Board of Appeals in administrative review case Tri-Taylor Community
Association, et al. v. the ZBA, et al.

Representation of Chicago Department of Cultural Affairs and Special Events on lease agreements with
National Public Radio, After School Matters, Chicago Architecture Biennial, the Millennium Park
Foundation, Story Corp, Design Museum, and the Chicago Park District.

Publications

  Federal Court Dismisses Challenge to Illinois Sanctuary Policies, Upholding Local Control Over
 Immigration Enforcement | Elrod Friedman Client Alert | March 21, 2025

  Supreme Court Will Consider Whether Public Officials Can Block Social Media Critics | Elrod
 Friedman Client Alert | April 26, 2023

  Legislative Update: Remote Meetings and the Open Meetings Act | Elrod Friedman Client Alert
 | March 9, 2023

  Local Government Board Censures Do Not Violate First Amendment: United States Supreme
 Court | Elrod Friedman Client Alert | March 28, 2022

Community Service

  Chicago Bar Association, Judicial Evaluation Committee

  Housing Law PILI Fellow for Cabrini Green Legal Aid Clinic




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 Kelsea Neal Nolot
Attorney, Elrod Friedman LLP
Chicago




Overview

About Kelsea Neal Nolot

Kelsea Neal Nolot practices zoning, land use, and municipal law, advising public and private sector
clients on an array of local government and real estate development matters, including land use
regulation, statutory compliance, and regulatory matters.

Her experience includes zoning, licensing, governance, contractual matters, and statutory compliance,
including the Illinois Freedom of Information Act and the Illinois Open Meetings Act.

Before her legal career, Kelsea worked with global architectural and construction firms as a business
development and marketing strategist, pursuing new opportunities with institutional, private
development, corporate, government, and P3 clients. She also worked for several years on state and
federal campaigns and elections.

While at Chicago-Kent College of Law, Kelsea received an Environmental and Energy Law and Policy
certification.

Credentials

EDUCATION

  Chicago-Kent College of Law, Juris Doctor

  Ball State University, Bachelor of Science, Journalism and Strategic Communications



 1
 Return to Memo




BAR ADMISSIONS/LICENSES

  Illinois

MEMBERSHIPS

  Chicago Bar Association

  Urban Land Institute, Chicago

Publications

  Federal Court Dismisses Challenge to Illinois Sanctuary Policies, Upholding Local Control Over
 Immigration Enforcement | Elrod Friedman Client Alert | August 7, 2025

  Federal Court Dismisses Challenge to Illinois Sanctuary Policies, Upholding Local Control Over
 Immigration Enforcement | Elrod Friedman Client Alert | March 21, 2025

  New Accessibility Guidelines for Pedestrian Facilities in Public Rights-of-Way Could Require Local
 Government Action | Elrod Friedman Client Alert | March 21, 2025




 2
 Return to Agenda




Memorandum

TO: Honorable Mayor and Board of Trustees

FROM: Paul Luke, Chairman
 Skokie Plan Commission

DATE: December 15, 2025

SUBJECT: CASE 2025-03M – A REQUEST BY OLD ORCHARD APARTMENTS,
 LLC AT 5202-5250 OLD ORCHARD ROAD FOR AN AMENDMENT TO
 SITE PLAN APPROVAL ORDINANCE 24-4-Z-4683 THROUGH THE
 MODIFIED REVIEW PROCEDURE

Staff recommends that the request by 5250 Old Orchard, LLC to amend site plan approval
ordinance 24-4-Z-4683 to modify the site plan at 5202-5250 Old Orchard Road be approved
through modified review.
In accordance with the Village Code, the Corporation Counsel, Plan Commission Chairman, and
Community Development Director reviewed the request. It was their opinion that the
modification to the site is in substantial compliance with the intent of the original site plan
approval.
Summary:
The Village received a request from 5250 Old Orchard, LLC to amend Ordinance 24-4-Z-4683
through the modified review procedure. On April 15, 2024, Zeller OOT, LLC received approval
from the Village Board for site plan approval for a mixed-use development at 5202-5250 Old
Orchard Road in the OR Office Research district. The site plan approval authorized the adaptive
reuse by conversion of two existing seven story office buildings at 5202 and 5250 Old Orchard
Road to include office space and 245 residential units, conversion of the upper deck of the
existing parking garage into a partial recreational green space amenity space for the residential
tenants, the addition of EV charging stations within the garage, and retention of the existing
clinic at 5230 Old Orchard Road. While the affordable housing ordinance was not adopted at that
time, the Developer agreed to designate 5% of the units in the South Tower as affordable
housing at 120% AMI for 25 years.

The petitioner, 5250 Old Orchard, LLC, was granted ownership of the subject site by Special
Warranty Deed on March 21, 2024. As current owner, the petitioner is requesting to amend the
approved site plan, approved landscape plan, and building elevations and is also requesting that
the Board of Trustees waive the requirements of Section 94.5 of the Village’s Subdivision
Ordinance, and the requirement to prepare and record a new plat of subdivision or resubdivision
related to petitioner’s interest in conveying Lot 2 to 5250 Old Orchard Apartments, LLC. The
proposed revisions to the site plan, landscape plan, and elevations relate to the following: 1)
minor façade changes, reconfiguration of the exterior balconies, and relocation of first floor
residential units to higher floors for both the North and South Towers, 2) removal of the amenity
deck from the roof of the existing parking garage due to structural concerns and removal of the
vegetated screens on the exterior sides of the garage, 3) the addition of recreational amenities at




VOSDOC 636855 Page 1 of 2
 Return to top of 03M




the ground level of the property adjacent to the perimeter of the existing garage structure and on
the first floor of the North and South Towers and the removal of 35 parking spaces along the
perimeter of the garage to accommodate those amenities, 4) additional landscaping along the
northwest elevation of the garage.

The project was not subject to the Village’s inclusionary housing ordinance since it started the
entitlement process prior to the Village’s adoption of the ordinance. The petitioner is also
requesting modification of the designated 5% of units in the South Tower as affordable housing
at 120% AMI for 25 years to eliminate said units. The redevelopment is intended to occur in
stages, with the North Tower redevelopment commencing first and the South Tower
redevelopment following completion of the North Tower. The petitioner acknowledges that
delivery of affordable housing units in the South Tower would not be date certain. Therefore, the
petitioner is proposing to make a total $600,000 affordable housing contribution in two equal
parts, $300,000 with the issuance of the building permits for the North Tower and $300,000 with
the issuance of building permits for the South Tower. The $300,000 affordable housing
contribution is intended to serve as a fee in lieu for the South Tower.

As directed in Condition #29 of Ordinance 24-4-Z-4683, “All modifications to building
elevations, signage, and landscaping shall be subject to the review and approval of the
Appearance Commission, the petitioner brought portions of the proposed changes to the
Appearance Commission on June 11, 2025 and complete proposed changes to the Appearance
Commission on November 12, 2025. Certificates of Appropriateness were issued on both
occasions.

Staff has reviewed the site plan approval modification request. Staff has no objections to the
request and recommends that the Petitioner’s request be approved to amend site plan approval
ordinance 24-4-Z-4683 to modify the site plan at 5202-5250 Old Orchard Road to reflect the
current ownership and according to the attached proposed plan set dated November 20, 2025.

Attachments

 1. 5202-5250 Old Orchard Road Plan Set dated November 20, 2025
 2. Statement of Effects
 3. Ordinance 24-4-Z-4683



cc: Barbara Mangler, Interim Corporation Counsel
 Johanna Nyden, Community Development Director




VOSDOC 636855 Page 2 of 2
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5202-5250 OLD ORCHARD ROAD

OCTOBER
NOVEMBER15,
 20,2025
 2025




LIST OF EXHIBITS

5202 OLD ORCHARD ROAD - NORTH TOWER
PREVIOUSLY APPROVED BY APPEARANCE COMMISSION

5250 OLD ORCHARD ROAD - SOUTH TOWER
OPTION A

5250 OLD ORCHARD ROAD - SOUTH TOWER
OPTION B

5202-5250 OLD ORCHARD ROAD - FULL SITE LANDSCAPE & AMENITY PLAN

APPENDIX
PREVIOUSLY APPROVED NORTH TOWER FLOOR PLANS




 D.I.R. DEVELOPMENT BELGRAVIA GROUP
 9730 S WESTERN AVE STE 204, 1101 W MONROE ST STE 200
 EVERGREEN PARK, IL 60805 CHICAGO, ILLINOIS 60607

© 2025 SULLIVAN GOULETTER & WILSON, LTD. / SGWARCH.COM
 Return to top of 03M




 5202 & 5250
 OLD ORCHARD RD
 SKOKIE, ILLINOIS

 1" = 120'

0 30' 60' 120' 240'

 N




 SITE PLAN

NOVEMBER15,
OCTOBER  20,2025
 2025
 © 2025 SULLIVAN GOULETTE & WILSON, LTD. / SGWARCH.COM
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  q ARCHITECTURE
 ) & DESIGN




5202 OLD
5202 OLD ORCHARD
 ORCHARD ROAD
 ROAD -- NORTH
 NORTH TOWER
 TOWER

PREVIOUSLY APPROVED
PREVIOUSLY BY APPEARANCE
 APPROVED BY COMMISSION
 APPEARANCE COMMISSION




© 2025
 4
  2025 SULLIVAN
 SULLIVAN GOULETTER
 GOULETTER & WILSON,
 WILSON, LTD.
 LTD. / SGWARCH.COM
 SGWARCH.COM
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PROPOSED SOUTHEAST ELEVATION




 5202 & 5250
 OLD ORCHARD RD
 SKOKIE, ILLINOIS

 1" = 30'

 0 10' 20' 30' 60'

 N




 APPROVED NORTH TOWER
 ELEVATIONS

 NOVEMBER15,
 OCTOBER  20,2025
 2025
 PROPOSED WEST ELEVATION © 2025 SULLIVAN GOULETTE & WILSON, LTD. / SGWARCH.COM
 Return to top of 03M




 5202 & 5250
PROPOSED NORTH ELEVATION OLD ORCHARD RD
 SKOKIE, ILLINOIS

 1" = 30'

 0 10' 20' 30' 60'

 N




 APPROVED NORTH TOWER
 ELEVATIONS

 NOVEMBER15,
 OCTOBER  20,2025
 2025
 © 2025 SULLIVAN GOULETTE & WILSON, LTD. / SGWARCH.COM
 Return to top of 03M




 5202 & 5250
 OLD ORCHARD RD
 SKOKIE, ILLINOIS




 N



NORTHWEST VIEW OF NORTH TOWER


 NORTHWEST VIEW OF
 NORTH TOWER

 NOVEMBER15,
 OCTOBER  20,2025
 2025
 © 2025 SULLIVAN GOULETTE & WILSON, LTD. / SGWARCH.COM
 Return to top of 03M




 5202 & 5250
 OLD ORCHARD RD
 SKOKIE, ILLINOIS




 N



VIEW OF PROPOSED NORTH TOWER ENTRANCE


 VIEW OF NORTH TOWER
 ENTRANCE

 NOVEMBER15,
 OCTOBER  20,2025
 2025
 © 2025 SULLIVAN GOULETTE & WILSON, LTD. / SGWARCH.COM
 Return to top of 03M




 5202 & 5250
 OLD ORCHARD RD
 SKOKIE, ILLINOIS




 N



NORTHEAST VIEW OF NORTH TOWER


 NORTHEAST VIEW OF
 NORTH TOWER

 NOVEMBER15,
 OCTOBER  20,2025
 2025
 © 2025 SULLIVAN GOULETTE & WILSON, LTD. / SGWARCH.COM
 Return to top of 03M




  q ARCHITECTURE
 ) & DESIGN




5250 OLD
5250 OLD ORCHARD
 ORCHARD ROAD
 ROAD -- SOUTH
 SOUTH TOWER
 TOWER

OPTION AA
OPTION
RESIDENTIAL CONVERSION
RESIDENTIAL CONVERSION IDENTICAL
 IDENTICAL TO
 TO NORTH
 NORTH TOWER
 TOWER




 DEVELOPMENT


© 2025 SULLIVAN GOULETTER & WILSON, LTD. / SGWARCH.COM
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 EXISTING PARKING REPLACED
 WITH TREES TO SCREEN GARAGE.
 REFER TO LANDSCAPE PLANS
 FOR TREE LOCATIONS 569.34'


 1'
 4.9
 14


 AT GRADE 177.18'
 AMENITY PREVIOUSLY
 SPACE APPROVED PD AT 5202
 OLD ORCHARD RD
 NORTH TOWER




 EXISTING GARAGE TO '
 REMAIN AS IS 8.50
 21

697.08'
 EXISTING ATRIUM AT
 5230 OLD ORCHARD RD '
 .82
 TO REMAIN AS IS 18
 SOUTH
 DOG
 '
 RUN
 4.85
 17




 '
 PROPOSED RESIDENTIAL .18
 CONVERSION OF 173
 SOUTH TOWER AT
 5250 OLD ORCHARD RD




 4'
 RETENTION 103.8
 POND
 5202 & 5250
 OLD ORCHARD RD
 SKOKIE, ILLINOIS

 119.22'
 REFER TO LANDSCAPE 1" = 120'
 DRAWINGS FOR TREE AND
 PLANTING LOCATIONS 0 30' 60' 120' 240'


 168.08' N




 SITE PLAN

 NOVEMBER15,
 OCTOBER  20,2025
 2025
 © 2025 SULLIVAN GOULETTE & WILSON, LTD. / SGWARCH.COM
 Return to top of 03M




PROPOSED SOUTHEAST ELEVATION




 5202 & 5250
 OLD ORCHARD RD
 SKOKIE, ILLINOIS

 1" = 30'

 0 10' 20' 30' 60'

 N




 PROPOSED SOUTH TOWER
 ELEVATIONS

 NOVEMBER15,
 OCTOBER  20,2025
 2025
 PROPOSED NORTH ELEVATION © 2025 SULLIVAN GOULETTE & WILSON, LTD. / SGWARCH.COM
 Return to top of 03M




PROPOSED WEST ELEVATION
 5202 & 5250
 OLD ORCHARD RD
 SKOKIE, ILLINOIS

 1" = 30'

 0 10' 20' 30' 60'

 N




 PROPOSED SOUTH TOWER
 ELEVATION

 NOVEMBER15,
 OCTOBER  20,2025
 2025
 © 2025 SULLIVAN GOULETTE & WILSON, LTD. / SGWARCH.COM
 Return to top of 03M




 5202 & 5250
 OLD ORCHARD RD
 SKOKIE, ILLINOIS




 N



SOUTHWEST VIEW OF SOUTH TOWER


 SOUTHWEST VIEW
 OF SOUTH TOWER

 NOVEMBER15,
 OCTOBER  20,2025
 2025
 © 2025 SULLIVAN GOULETTE & WILSON, LTD. / SGWARCH.COM
 Return to top of 03M




 5202 & 5250
 OLD ORCHARD RD
 SKOKIE, ILLINOIS




 N



VIEW OF SOUTH TOWER RESIDENTIAL ENTRANCE



 VIEW OF SOUTH TOWER
 RESIDENTIAL ENTRANCE

 NOVEMBER15,
 OCTOBER  20,2025
 2025
 © 2025 SULLIVAN GOULETTE & WILSON, LTD. / SGWARCH.COM
 Return to top of 03M




 5202 & 5250
 OLD ORCHARD RD
 SKOKIE, ILLINOIS




 N



SOUTHEAST VIEW OF SOUTH TOWER


 NORTHEAST VIEW OF
 SOUTH TOWER

 NOVEMBER15,
 OCTOBER  20,2025
 2025
 © 2025 SULLIVAN GOULETTE & WILSON, LTD. / SGWARCH.COM
 Return to top of 03M




  q ARCHITECTURE
 ) & DESIGN




5250 OLD
5250 OLD ORCHARD
 ORCHARD ROAD
 ROAD -- SOUTH
 SOUTH TOWER
 TOWER

OPTION BB
OPTION
PRESERVE EXISTING
PRESERVE EXISTING OFFICE
 OFFICE TOWER
 TOWER




 DEVELOPMENT

 NOVEMBER 20,20,2025
 2025
© 2025 SULLIVAN GOULETTER & WILSON, LTD. / SGWARCH.COM
 Return to top of 03M




 EXISTING PARKING REPLACED
 WITH TREES TO SCREEN GARAGE.
 REFER TO LANDSCAPE PLANS
 FOR TREE LOCATIONS 569.34'


 1'
 4.9
 14


 AT GRADE 177.18'
 AMENITY PREVIOUSLY
 SPACE APPROVED PD AT 5202
 OLD ORCHARD RD
 NORTH TOWER




 EXISTING GARAGE TO '
 REMAIN AS IS 8.50
 21

697.08'
 EXISTING ATRIUM AT
 5230 OLD ORCHARD RD '
 .82
 TO REMAIN AS IS 18
 SOUTH
 DOG
 '
 RUN
 4 .85
 17




 '
 EXISTING SOUTH .18
 TOWER AT 5250 173
 OLD ORCHARD RD
 TO REMAIN AS IS




 4'
 RETENTION 103.8
 POND

 5202
 5202&OLD
 5250
 OLD
 ORCHARD RDRD
 ORCHARD
 SKOKIE, ILLINOIS
 119.22'
 REFER TO LANDSCAPE
 DRAWINGS FOR TREE AND 1" = 120'
 PLANTING LOCATIONS
 0 30' 60' 120' 240'
 168.08'
 N




 SITE PLAN

 NOVEMBER 20, 2025
 © 2025 SULLIVAN GOULETTE & WILSON, LTD. / SGWARCH.COM
 Return to top of 03M




 EAST VIEW OF EXISTING SOUTH TOWER VIEW OF EXISTING SOUTH TOWER WEST ENTRANCE




 5202 & 5250
 OLD ORCHARD RD
 SKOKIE, ILLINOIS




 N




 EXISTING SOUTH TOWER
 SITE PHOTOS

 NOVEMBER15,
 OCTOBER  20,2025
 2025
SOUTH VIEW OF EXISTING SOUTH TOWER SOUTHEAST VIEW OF EXISTING SOUTH TOWER © 2025 SULLIVAN GOULETTE & WILSON, LTD. / SGWARCH.COM
 Return to top of 03M




  q ARCHITECTURE
 ) & DESIGN




5202 -- 5250
5202 5250 OLD
 OLD ORCHARD
 ORCHARD ROAD
 ROAD

FULL SITE
FULL SITE LANDSCAPE
 LANDSCAPE AND EXTERIOR AMENITY
 AND EXTERIOR PLAN
 AMENITY PLAN




© 2025
 Lb
  2025 SULLIVAN
 SULLIVAN GOULETTER
 GOULETTER & WILSON,
 WILSON, LTD.
 LTD. / SGWARCH.COM
 SGWARCH.COM
 Return to top of 03M




  Refer to Structural Report "5202 Old
Orchard Road – Garage Roof Review".
 Existing garage structure cannot
support the load of previously approved
 garage roof amenity deck. Amenities
have been moved to ground level. Refer
 to Ground Level Amenities page.




 5230,
 5230
 5202  &5250
 & 5250
 5250
 OLD ORCHARD
 OLD  ORCHARD RDRD
 SKOKIE, ILLINOIS

 1" = 40'

 0 10' 20' 40' 80'

 N




 PREVIOUSLY APPROVED
 GARAGE ROOF PLAN

 OCTOBER 06,
 07,
 NOVEMBER08,
 20,2025
 2025
 © 2025 SULLIVAN GOULETTE & WILSON, LTD. / SGWARCH.COM
 Return to top of 03M


All landscape work will be completed in
conjunction with the residential conversion of
5202 Old Orchard, except areas labeled
'Phase 2' which will be completed concurrent shaded pergola and seating
with future renovation of 5250 Old Orchard grills
(South Tower)



 es table
 pac s table
 s er
 e 35 uff pavers
 ornamental tree
 at t b
 in lan
 im p
 el for existing bocce court

 couch and fire table


 dog run with fence and gate



 walking path
 evergreen tree

 walk through connection

 Refer to Structural Report "5202 Old
 Orchard Road - Garage Roof Review".
 Existing garage structure cannot
 support the load of previous approved
 garage roof amenity deck. Amenities
 PHASE
 PHASE 2II have been moved to ground level.
 DOGDOG PARK
 PARK
 gate


 Shade structure, grills, seating
 dog park
 turf
 bench
 table


 fence 42’ ht
 dog water fountain
 patio
 PHASE II
 EXTENSION OF WALKING PATH
 AROUND SOUTH TOWER
 Note: Removal of 41 parking spaces


 SCALE: 1”=50’ PREPARED FOR

 Ground Level Amenities NORTH 0’ 50’ 100’
 IN ASSOCIATION WITH
 5202 Old Orchard Rd ISSUE DATE: NOVEMBER 19, 2025
 All drawings are preliminary and subject to change.
 Skokie, Illinois © 2025 Hitchcock Design Group
Return to top of 03M




 NOVEMBER 20, 2025




 LANDSCAPE SUMMARY:
 TREE TYPE: PREVIOUS APPROVAL CURRENT PLAN:
 NOV. 13, 2023
 PHASE. 1 / PHASE. 2 :
 SHADE TREES
 21 21 (11/10)



 EVERGREEN
 TREES 18 23 (17/6)


 ORNAMENTAL 35 35 (16/19)
 TREES
 Return to top of 03M




Refer to Structural
 Report "5202
 Old Orchard
 Road – Garage
  Roof Review".
 Previously
 approved green PREVIOUSLY APPROVED
 NORTHWEST GARAGE ELEVATION
 screens may
  increase lateral
  loading beyond
acceptable limits.
 The newly
proposed design
 replaces the
 facade mounted
 screens with a
 new set of trees.
 PREVIOUSLY APPROVED SOUTHWEST GARAGE ELEVATION
 NORTHEAST ELEVATION SIMILAR




 5202
 5230,&5250
 5230 5250
 OLD ORCHARD RD
 SKOKIE, ILLINOIS

 1" = 30'

 0 10' 20' 30' 60'

 N




 PREVIOUSLY APPROVED
 SOUTHEAST ELEVATION OF ATRIUM BUILDING
 PREVIOUSLY APPROVED
 GARAGE ELEVATIONS

 07,
 NOVEMBER08,
 OCTOBER  20,2025
 2025
 © 2025 SULLIVAN GOULETTE & WILSON, LTD. / SGWARCH.COM
 Return to top of 03M




 PROPOSED
 NORTHWEST GARAGE ELEVATION




 PROPOSED NORTHEAST GARAGE ELEVATION
 SOUTHWEST ELEVATION SIMILAR




 5202
 5230 &
 & 5250
 5250
 OLD
 OLD ORCHARD RD
 ORCHARD RD
 SKOKIE, ILLINOIS

 1" = 30'

 0 10' 20' 30' 60'

 N




PROPOSED SOUTHEAST ELEVATION
 OF ATRIUM BUILDING

 GARAGE ELEVATIONS

 NOVEMBER08,
 OCTOBER  20,2025
 2025
 © 2025 SULLIVAN GOULETTE & WILSON, LTD. / SGWARCH.COM
 Return to top of 03M




  q ARCHITECTURE
 ) & DESIGN




APPENDIX
APPENDIX

PREVIOUSLY APPROVED
PREVIOUSLY NORTH TOWER
 APPROVED NORTH FLOOR PLANS
 TOWER FLOOR PLANS




© 2025
 4
  2025 SULLIVAN
 SULLIVAN GOULETTER
 GOULETTER & WILSON,
 WILSON, LTD.
 LTD. / SGWARCH.COM
 SGWARCH.COM
 Return to top of 03M




 RESIDENTIAL
 BIKE STORAGE ENTRY
 WITH PACKAGE CO-WORKING
 MAIL
 FIRE-RATED SPACE FITNESS AREA
 CHARGING 1,390 SF 1,665 SF
 CLOSET
 1239 SF


 STAIR 1
 TRASH
 ROOM

 COMED
 LEASING OFFICE
 607 SF

 COMMUNITY AREA
 ELEV 2 RESIDENTIAL
 PUMP ROOM LOUNGE WITH KITCHEN
 LOBBY
 1,720 SF
 ELEV 1

 BLDG
 ENGINEER




COMMERCIAL COMMERCIAL
  ENTRY LOBBY




 STAIR
 2




 EXISTING
 COMMERCIAL
 5,343 SF
 EXISTING CAFE
 1,435 SF




 5202 & 5250
 OLD ORCHARD RD
 SKOKIE, ILLINOIS

 1" = 30'

 0 10' 20' 30' 60'

 N




 APPROVED NORTH TOWER
 GROUND FLOOR PLAN

 NOVEMBER15,
 OCTOBER  20,2025
 2025
 © 2025 SULLIVAN GOULETTE & WILSON, LTD. / SGWARCH.COM
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 X11
 2 BEDROOM X09 X05
 X10 X07 X06
 1,100 SF 1 BEDROOM X08 3 BEDROOM
 1 BEDROOM 2 BEDROOM 1 BEDROOM
 + DEN 2 BEDROOM 1,345 SF
 + DEN + DEN 657 SF
 758 SF 758 SF 1,145 SF
 1,104 SF


 X12 STAIR 1
 STUDIO
 505 SF
 17 STORAGE TRASH
 UNITS
 X13
 1 BEDROOM ELEV 3
 X04
 + DEN 2 BEDROOM
 758 SF 2
 1,114 SF
 X02 X03
 ELEV 1 1 BEDROOM 1 BEDROOM
 760 SF 760 SF
 UTILITY
 X14
 1 BEDROOM
 + DEN
 758 SF X01
 2 BEDROOM
 1,205 SF



 X21
 1 BEDROOM
 X15 760 SF
 2 BEDROOM
 1,145 SF NEW BALCONY TYP.
 STAIR
 2

 X20
 1 BEDROOM
 760 SF



 X22
 X19
 3 BEDROOM
 2 BEDROOM
 1455 SF
 1,114 SF




 5202 & 5250
PEDWAY
 OLD ORCHARD RD
 SKOKIE, ILLINOIS
 X18
 3 BEDROOM
 1,345 SF 1" = 30'

 0 10' 20' 30' 60'

 N




 APPROVED NORTH TOWER
 SECOND FLOOR
 DEMISING PLAN

 NOVEMBER15,
 OCTOBER  20,2025
 2025
 PROPOSED © 2025 SULLIVAN GOULETTE & WILSON, LTD. / SGWARCH.COM
 Return to top of 03M




 X11
 2 BEDROOM X09 X05
 X10 X07 X06
 1,100 SF 1 BEDROOM X08 3 BEDROOM
 1 BEDROOM 2 BEDROOM 1 BEDROOM
 + DEN 2 BEDROOM 1,345 SF
 + DEN + DEN 657 SF
 758 SF 758 SF 1,145 SF
 1,104 SF


 X12 STAIR 1
  STUDIO
  505 SF
 17 STORAGE TRASH
 UNITS
 X13
1 BEDROOM ELEV 3
 X04
 + DEN 2 BEDROOM
 758 SF 2
 1,114 SF
 X02 X03
 ELEV 1 1 BEDROOM 1 BEDROOM
 760 SF 760 SF
 UTILITY
 X14
1 BEDROOM
 + DEN
 758 SF X01
 2 BEDROOM
 1,205 SF



 X21
 1 BEDROOM
 X15 760 SF
 2 BEDROOM
 1,145 SF NEW BALCONY TYP.
 STAIR

 STAIR 1
 2

 X20
 1 BEDROOM
 760 SF


 X16
 2 BEDROOM X19
 + DEN 2 BEDROOM
 1,104 SF 1,114 SF




 X17
1 BEDROOM
 657 SF 5202 & 5250
 OLD ORCHARD RD
 SKOKIE, ILLINOIS
 X18
3 BEDROOM
  1,345 SF 1" = 30'

 0 10' 20' 30' 60'

 N




 APPROVED NORTH TOWER
 TYPICAL FLOOR
 DEMISING PLAN

 NOVEMBER15,
 OCTOBER  20,2025
 2025
 PREVIOUSLY APPROVED PROPOSED © 2025 SULLIVAN GOULETTE & WILSON, LTD. / SGWARCH.COM
 Return to top of 03M




EXISTING MECHANICAL
 EXISTING
 PENTHOUSE
 SCREEN WALL




 NEW MECHANICAL
EXISTING MECHANICAL EQUIPMENT
 EQUIPMENT




 5202 & 5250
 OLD ORCHARD RD
 SKOKIE, ILLINOIS

 1/16" = 1'-0"

 0 4' 8' 16' 32'

 N




 APPROVED NORTH TOWER
 ROOF PLAN

 NOVEMBER15,
 OCTOBER  20,2025
 2025
 © 2025 SULLIVAN GOULETTE & WILSON, LTD. / SGWARCH.COM
 Return to top of 03M




 OLD ORCHARD TOWERS

 APPLICATION FOR MODIFIED REVIEW

 NOVEMBER 21, 2025

 STATEMENT OF EFFECTS

 The subject property is located at 5202-5250 Old Orchard Road and is commonly known
as the “Old Orchard Towers” (the “Property”). The Property is improved with two mostly vacant
office buildings, the Block Center for Integrative Cancer Treatment in a separate concourse
building, a parking garage and a surface parking lot. On April 15, 2024, the Village Board of
Trustees passed Ordinance 24-4-Z-4683 (the “Approval Ordinance”) approving a site plan, a
landscape plan and building elevations for, among other things, the adaptive reuse of the aforesaid
office buildings (referred to individually as the “South Tower” and the “North Tower” and
collectively as the “Project”) for multi-family residential use.
 The current owner of the Property is 5250 Old Orchard Road, LLC, an Illinois limited
liability company (the “Petitioner”). This entity has as its members principals or entities affiliated
with DIR Development About DIR Development - DIR Development.
 Lot 1 of the Property consists of the South Tower and half of the parking garage divided
vertically along a diagonal line running through the middle of the garage building from southeast
to northwest. Lot 2 of the Property consists of the North Tower and the other half of the garage
building.
 The Petitioner intends to convey Lot 2 to a recently formed Illinois limited liability
company--5250 Old Orchards Apartments, LLC--which has as its members principals or entities
affiliated with DIR Development and principals or entities affiliated with Belgravia Group
Belgravia Group | New Developments in Chicago. The Petitioner then intends to convey to the
newly formed entity, by a metes and bounds description of the relevant portion of Lot 1, the
portions of the top floors of the parking garage which are a part of Lot 1, and the new entity will
then convey to the Petitioner, by a metes and bounds description of the relevant portion of Lot 2,
the portions of the lower floors of the garage which are a part of Lot 2. At present, the Petitioner
intends to retain title to the South Tower and the lower portions of the garage.
 In the end, the Petitioner and the newly formed limited liability company seek to be
identified as the parties benefited by an amended and restated approval ordinance which the Board
of Trustees considers through the Modified Review process.
 On June 11th, the Village’s Appearance Commission unanimously voted to grant a
Certificate of Appropriateness to the Petitioner to renovate the North Tower for residential use with
minor modifications to the elevations for the North Tower referenced in the Approval Ordinance.
The changes that were presented on that date contemplated reconfiguration of the balconies on the
exterior of the North Tower and minor modifications to previously submitted floor plans for the
North Tower to relocate the bike storage from the garage to the first floor and relocate to higher
floors units which were initially proposed to be created on the first floor. There was no change to
the total number of dwelling units the Approval Ordinance approved for the North Tower (125) or
balconies as a result of these changes.
 Thereafter, Petitioner encountered several issues which prevented commencement of the
approved renovations and prompted further discussions with Village staff. The Petitioner
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subsequently submitted a new application to the Village requesting Appearance Commission
consideration of modifications to the site plan and landscape plan for the Project and for the
renovation of the South Tower for residential use, again with minor modifications to the elevations
for that building referenced in the Approval Ordinance. The South Tower, if converted to
multi-family residential use, will also include 125 dwelling units, which is an increase of five units
from what the Approval Ordinance approved for the South Tower. On November 12th, the
Appearance Commission unanimously voted to grant a Certificate of Appropriateness to the
Petitioner for the South Tower if it is converted to multi-family residential use, and for the modified
site plan and landscape plan, with two requested plan revisions that the Petitioner is willing to
incorporate into its plans.
 The modified plans contemplate identical revisions to the elevations and floor plans for the
North Tower and South Tower, the removal of the amenity deck from the roof of the garage that
sits between the North Tower and the South Tower due to structural concerns1 and the removal of
the green screen on the sides of the garage, the addition of recreational amenities at the ground
level of the Property adjacent to the perimeter of the existing garage structure and on the first floor
of the North Tower and the South Tower, the removal of 35 parking spaces along the perimeter of
the garage to accommodate those amenities, and the addition of landscape plantings along the
northwest elevation of the garage for added screening.
 Section 29 of the Approval Ordinance states that any modification to the approved
elevations and landscaping plan shall be subject to review and approval by the Skokie Appearance
Commission. It is for that reason that the Petitioner appeared before that commission on June 11th
and November 12th. The modified site plan, landscape plans and building elevations substantially
conform to those approved by the Approval Ordinance. There will be no negative impacts to
surrounding property values, traffic conditions, public utilities, stormwater management
requirements, or other matters pertaining to the public health, safety, morals and general welfare
of the surrounding community as a result of the redevelopment of the Property pursuant to the
modified plans.
 In addition to seeking approval of its desired plan changes, the Petitioner is proposing to
advance the Village’s goals with respect to the creation of new affordable housing opportunities in
Skokie by making a $600,000 affordable housing contribution to the Village. The Petitioner will
pay the Village half of this fee upon Village issuance of a building permit to construct the North
Tower building improvements, and it will pay the other half of this fee upon Village issuance of a
building permit to construct the South Tower building improvements. It should be noted that, with
respect to the North Tower, the Approval Ordinance contemplated neither a monetary contribution
for affordable housing nor the provision of affordable housing units in the building, and, with
respect to the South Tower, the Approval Ordinance required no monetary contribution for
affordable housing, but it did contemplate the reservation of 5% of its units as affordable housing
units, for a period of 25 years, for families making 120% of the area median income. The Petitioner
now proposes to pay the fee described above in lieu of the provision of these affordable units.
 Finally, since the division of the garage and the conveyances described above would fall
under exemptions in the Illinois Plat Act, since the Property has already been subdivided, and since
no new buildings are being constructed on the Property, the Petitioner is requesting that the Board



1
 A memorandum prepared by the structural engineering firm Thornton Tomasetti, Inc. which discusses the
load limits of the garage roof has been shared with Village staff.


 2
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of Trustees waive the requirements of Section 94.5 .of the Village’s Subdivision Ordinance, and
the requirement to prepare and record a new plat of subdivision or resubdivision.
 In conclusion, based on the foregoing, the Petitioner respectfully requests Board of
Trustees adoption of an ordinance amending the Approval Ordinance to (i) approve the Petitioner’s
modified site plan, landscape plans, building elevations and floor plans, (ii) provide for the
Petitioner’s payment of the affordable housing contribution described above; (iii) identify the
Petitioner and the aforementioned newly formed limited liability company as the parties benefited
by an amended and restated approval ordinance; and (iv) waiving the requirements of Section 94.5
of the Village’s Subdivision Ordinance to the extent they would apply to the plan of redevelopment
described above.




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 MML: 3/18/24 Plan Commission
 4/1/24 Motion to Reconsider
 *4/15/24
 PC: 2023-31P
 SPA: 147.09

 THIS ORDINANCE MAY BE CITED AS
 VILLAGE ORDINANCE NUMBER
 24-4-Z-4683


 AN ORDINANCE GRANTING SITE PLAN APPROVAL FOR A MIXED
 USE DEVELOPMENT AT 5202-5250 OLD ORCHARD ROAD, SKOKIE,
 ILLINOIS, IN AN OR OFFICE RESEARCH DISTRICT

 1 WHEREAS, Zeller OOT, LLC, the owner of the following described real property:
 2 Parcel 1:
 3 ALL THAT PART OF THE NORTHWEST FRACTIONAL QUARTER OF SECTION 9,
 4 TOWNSHIP 41 NORTH, RANGE 13 EAST OF THE THIRD PRINCIPAL MERIDIAN, LYING
 5 WEST OF THE EAST 15 ACRES OF SAID FRACTIONAL QUARTER AND EASTERLY OF
 6 A LINE DRAWN PARALLEL WITH AND 135 FEET EASTERLY OF AND MEASURED AT
 7 RIGHT ANGLES TO THE EASTERLY RIGHT OF WAY OF THE CHICAGO AND
 8 NORTHWESTERN RAILROAD COMPANY; EXCEPT THE NORTH 20 FEET OF THE
 9 SOUTH 50 FEET OF THAT PART OF THE NORTHWEST FRACTIONAL QUARTER OF
10 SECTION 9, TOWNSHIP 41 NORTH, RANGE 13 EAST OF THE THIRD PRINCIPAL
11 MERIDIAN, LYING WEST OF THE EAST 15 ACRES OF SAID FRACTIONAL QUARTER
12 AND EASTERLY OF A LINE DRAWN PARALLEL WITH AND 135 FEET EASTERLY OF
13 AND MEASURED AT RIGHT ANGLES TO THE EASTERLY RIGHT OF WAY LINE OF THE
14 CHICAGO AND NORTHWESTERN RAILROAD COMPANY, AS DESCRIBED IN
15 WARRANTY DEED RECORDED NOVEMBER 3, 1972 AS DOCUMENT 22108958 AND
16 ALSO EXCEPT THAT PART FALLING IN HARRISON STREET, IN COOK COUNTY,
17 ILLINOIS.
18
19 Parcel 2:
20 LOTS 1 AND 2 IN OLD ORCHARD OFFICE CENTRE RESUBDIVISION OF KIDDER'S
21 SUBDIVISION OF WITTBOLD'S RAPID TRANSIT TERRACE NO. 4 AND VACATED
22 STREETS AND ALLEYS IN THE EAST 1/2 OF THE NORTHWEST FRACTIONAL
23 QUARTER OF SECTION 9, TOWNSHIP 41 NORTH, RANGE 13 EAST OF THE THIRD
24 PRINCIPAL MERIDIAN, IN COOK COUNTY, ILLINOIS, ACCORDING TO THE PLAT
25 THEREOF RECORDED DECEMBER 22, 1983 AS DOCUMENT 26906605.
26

27 PIN: 10-09-102-063-0000
28


29 legally described above and commonly known as 5202-5250 Old Orchard Road, Skokie Illinois
30 (hereinafter “Subject Property”), petitioned the Village of Skokie on behalf of GW Property
31 Group, LLC (hereinafter “Developer”) for approval to modify an existing site plan in order to
32 convert two existing seven story office buildings at 5202 and 5250 Old Orchard Road into an
33 office and 245 unit residential mixed use development; and




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 1 WHEREAS, the Developer has planned this project to be an adaptive reuse of the
 2 property, which avoids the demolition of the buildings on the property and the impact, such as
 3 landfill, which would result; and
 4 WHEREAS, additionally, the Developer is planning to retain the existing clinic at 5230
 5 Old Orchard Road and convert the upper deck of the existing parking garage into a partial
 6 recreational green space for the residential tenants; and
 7 WHEREAS, the residential mix in the north and south towers will be nearly identical
 8 consisting of studio, one, two and three-bedroom units; and
 9 WHEREAS, the site plan contemplates improvements to the garage including EV
10 charging stations. Guest parking will be located on the ground floor of the garage as well as
11 outdoor spaces; and
12 WHEREAS, the Skokie Plan Commission, at a public hearing duly held on December 7,
13 2023: (i) determined that proper legal notice had been achieved; (ii) made the appropriate
14 findings of fact in the affirmative, as required under Section 118-6(g) of the Skokie Village Code;
15 and (iii) voted to recommend to the Mayor and Board of Trustees that the requested site plan
16 approval be granted subject to the conditions contained in the Plan Commission Report dated
17 March 18, 2023; and

18 WHEREAS, the Mayor and Board of Trustees, at a public meeting duly held on March
19 18, 2024, voted to concur in the aforesaid recommendations and findings of fact of the Skokie
20 Plan Commission by a vote of 3-2 in favor. However, pursuant to the Skokie Village Code, a
21 motion before the Village Board must have 4 affirmative votes to pass and therefore, the Skokie
22 Plan Commission case was not approved; and

23 WHEREAS, the Mayor and Board of Trustees, at the next public meeting duly held on
24 April 1, 2024, on a motion to reconsider, voted to concur in the aforesaid recommendations and
25 findings of fact of the Skokie Plan Commission by a vote of 5-1 in favor. (It was determined
26 upon clarification of the identity of the Developer, that the previous recusal by one of the Trustees
27 was not necessary); and

28 WHEREAS, while the Village has not adopted an affordable housing ordinance which
29 would govern this project, the Developer has agreed to designate 5% of the units in the
30 south tower as affordable housing at 120% AMI for 25 years; and

31 WHEREAS, it has also been determined by the Corporation Counsel, that it is in the best
32 interest for legislative economy that Village Ordinances 10-11-Z-3796 and 15-7-Z-4156,
33 constituting the previous site plan approval and amendments for this property, be repealed.
34 This action was also recommended by staff in the report dated December 7, 2023 to the Plan
35 Commission, but was inadvertently not included in the Plan Commission’s case
36 recommendations to the Mayor and Board of Trustees.

37 NOW, THEREFORE, BE IT ORDAINED by the Mayor and Board of Trustees of the
38 Village of Skokie, Cook County, Illinois:

39 Section 1: That the site plan approval requested by the Petitioner to convert two (2)
40 existing seven (7) story office buildings into an office and residential mixed use development at
41 the property legally described above and commonly known as 5202-5250 Old Orchard Road,


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 1 Skokie in an OR Office Research district is hereby granted and approved subject to each of the
 2 conditions set forth below:

 3 1. The petitioner shall develop the Subject Property in substantial conformance with the final
 4 Village approved site plan, dated November 27, 2023; landscape plan, dated November
 5 13, 2023; and elevations, dated November 27, 2023.
 6 2. Developer shall incorporate 5% affordable housing units in the south tower, at 120% AMI
 7 for a period of 25 years and shall have a residential mix of units of the entire south tower.
 8 3. Coordinate with Cook County on parkway trees location along Old Orchard Road due to
 9 impending roadway improvements scheduled for the next two years.
10 4. One 8" healthy honeylocust is slated to be removed, a $900 bond is required for this tree
11 and may be refunded after the project is completed & new trees are planted. All other
12 removals indicated are acceptable & require no bond.
13 5. Regarding the trees on the garage roof, largest container/tree well possible is required.
14 Specialized lightweight soil is required to maximize health & lifespan of trees planted.
15 6. Tree protection is required for all existing trees to remain that are located near the
16 construction area. The protection must remain in place for the duration of the project.
17 7. Any new parking lot and exterior lighting shall meet Illuminating Engineering Society of
18 North America (IES) standards, be full cut-off design, and be directed away from adjacent
19 properties, subject to the approval of the Engineering Division.
20 8. Any outdoor sound systems shall at all times maintain audio levels that are compliant with
21 the Skokie Village Code.
22 9. All existing damaged public sidewalks or public sidewalks damaged due to the
23 implementation of this plan shall be replaced.
24 10. No objects are allowed within a 15' sight distance triangle in OR Zoning districts,
25 between 30" and 84" in height from grade except traffic control devices listed in the
26 Manual on Uniform Traffic Control Devices.
27 11. Prior to the issuance of building permits, the petitioner shall submit a temporary
28 pedestrian and bicycle circulation plan, including routing, signage, and barriers, to be in
29 place prior to the commencement of construction, subject to the approval of the
30 Engineering Division.
31 12. All fencing, walls, sidewalks, driveways, curbs, wheel stops, parking areas, signage,
32 landscaping, structures, and any other facilities or infrastructure on the Subject Property
33 shall be maintained in a good state of repair, and when needed, be repaired or replaced
34 in a timely manner.
35 13. All private and public sidewalks shall be maintained free of snow, ice, sleet, or other
36 objects that may impede travel.
37 14. Trash shall only be allowed within a designated trash enclosure and shall be screened
38 from public view in an enclosure approved by the Appearance Commission. All trash shall
39 be contained in such a way as to remain out of sight at all times, except for waste
40 receptacles in pedestrian or parking areas.

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 1 15. Waste receptacles shall be placed on the Subject Property for use by patrons, and the
 2 Health Department shall determine the size, type, and location of these units.
 3 16. All off-street parking spaces shall be legibly striped and maintained.
 4 17. Any plan to modify parking lot striping must be approved by the Director of Engineering.
 5 18. The proposed development shall have a minimum of 518 off-street vehicle parking spaces
 6 including 15 handicapped parking spaces, as indicated on the Subject Property plan dated
 7 August 3, 2023.
 8 19. The handicapped parking spaces shall be installed and maintained in compliance with State
 9 of Illinois Accessibility Standards and the Skokie Village Code, including required signage.
10 20. Vehicles shall not be allowed to be parked in or otherwise block common driveways,
11 sidewalks, aisles, or other points of access at any time, shall only be parked in designated
12 parking spaces, and shall not overlap the striped lines of designated parking spaces.
13 21. No required parking space on the site may be for the exclusive use of any commercial
14 tenant.
15 22. All new utilities on the Subject Property or in adjacent right-of-way shall be placed or
16 relocated underground. The petitioner shall bear the full cost of any utility relocation
17 and/or conflicts.
18 23. The owner of the Subject Property shall cooperate with any public utility project.
19 24. The petitioner shall sign an "Agreement for Installation and Maintenance of Landscaping"
20 to assure that the Subject Property and parkway landscaping is completed and
21 maintained, including trimming, watering, and replacing of dead plant materials in a timely
22 manner in accordance with the final approved landscape plan. A copy of said Agreement
23 is attached hereto, marked Exhibit “A” and hereby made part of this Ordinance. This
24 “Agreement for Installation and Maintenance of Landscaping" shall be recorded at the
25 petitioner’s expense.
26 25. All new construction, alterations, and remodeling shall meet current International Building
27 and NFPA Life Safety Codes as amended.
28 26. The petitioner shall obtain all required permits and approvals for improvements to County,
29 State, or Federal rights-of-way from the governing jurisdiction.
30 27. The Subject Property must conform to the Village's storm water control requirements as
31 contained in the Skokie Village Code, including the disconnection of any downspouts.
32 28. All signage shall conform to the Skokie Village Code, except as provided in this ordinance.
33 Any legal nonconforming sign on the Subject Property that shall conform with the Village
34 Code when it is damaged >50%, modified, or replaced in the future.
35 29. All modifications to building elevations, signage, and landscaping shall be subject to the
36 review and approval of the Skokie Appearance Commission.
37 30. The petitioner shall submit to the Planning Division electronic files of the plat of survey,
38 site plan, and landscape plan in their approved and finalized form. The files shall be
39 scaled 2-dimensional drawing files on non-compressed, non-read only CD-ROM *.dwg
40 AutoCAD format.

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 1 31. Prior to the issuance of building permits, the petitioner shall submit to the Planning
 2 Division of the Community Development Department the name, property address, email
 3 address, and telephone number of the company and contact person responsible for site
 4 maintenance in compliance with this site plan approval.
 5 32. If work is to be performed on public property or if public property is utilized or impacted
 6 during construction and/or development, the owner shall provide, or shall cause the
 7 developer and/or contractor to provide, the Village of Skokie with a certificate of insurance
 8 naming the Village of Skokie as additionally insured for any and all claims related to any
 9 and all work. The owner shall hold, and shall cause the developer and/or contractor to
10 hold, the Village of Skokie harmless and indemnify the Village for any and all claims for
11 property damage or personal injury related to work on or use of public property.
12 33. The petitioner shall comply with all Federal and State statutes, laws, rules and regulations
13 and all Village codes, ordinances, rules, and regulations.
14 34. Failure to abide by any and all terms of this Ordinance shall be cause for the Village to
15 initiate hearings to determine whether the subject Ordinance, as well as any applicable
16 business licenses, should be revised or revoked. The petitioner shall pay all costs related
17 to any hearings conducted as a result of non-compliance with any of the provisions of the
18 enabling ordinance. The costs shall include but not be limited to court reporter fees,
19 attorney fees, and staff time required researching and conducting said hearing.
20 Section 2: The Village Ordinance Numbers 10-11-Z-3796 and 15-7-Z-4156 are
21 hereby repealed.

22 Section 3: That a notice of the approval of this Ordinance incorporating the conditions
23 contained herein shall be executed by the owner of the property in writing and duly recorded
24 with the Cook County Clerk’s Office at the owner’s expense.

25 Section 4: That this Ordinance shall be in full force and effect from and after its
26 passage, approval, and recordation as provided by law.
 ADOPTED this 15th day of April, 2024.

 Ayes: 6 (Khoeun, Klein, Pure Slovin,
 Robinson, Sutker, Van Dusen) Acting Village Clerk
 Nays: 1 (Johnson)
 Absent: 0
 Approved by me this 16th day of
 Attested and filed in my office this April, 2024.
 16th day of April, 2024.


 Mayor, Village of Skokie
 Acting Village Clerk




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 Exhibit A




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Memorandum
Community Development Department, Neighborhood Services Division

TO: John T. Lockerby, Village Manager

FROM: Johanna Nyden, AICP, Community Development Director
 Kate Portillo, AICP, Planning Manager
 Justin Malone, Neighborhood & Housing Coordinator / CDBG Administrator

DATE: December 5, 2025

Subject: Consolidated Annual Performance and Evaluation Report (CAPER) for
 Community Development Block Grant (CDBG) Program Year 2024
 December 15, 2025, Village Board Meeting and Public Hearing

Overview
Attached is a draft copy of Skokie’s Consolidated Annual Performance and Evaluation Report
(CAPER) for Program Year 2024 (May 1, 2024, through September 30, 2025) to be reviewed at
the Monday, December 15, 2025 Village Board meeting. Earlier this month, a draft copy of the
plan was made available to the public on the Village’s website and physical copies were
available upon request. Approval of the plan will be requested at the meeting on Monday,
December 15.

Background
The term of the one-year Action Plan began May 1, 2024 and was extended to September 30, 2025
after Skokie joined the Cook County Consortium’s Program Year timeline. Beginning with the
2025 Program Year, the program year dates will run from October 1 to September 30, annually.

The one-year CAPER serves as the annual report that the Village submits to the U.S. Department
of Housing and Urban Development (HUD) to reflect on the previous program year’s goals and
accomplishments. The CAPER addresses the Village's use of Community Development Block
Grant (CDBG) funds, addresses the priorities and specific objectives identified in the plan, and
gives attention to the activities completed by the grant’s applicants.

HUD regulations require that public input to the CAPER be sought through a legal notice, making
a draft of the plan available to the public, and conducting a public hearing. In addition to the
calendar of CDBG public hearings on the Village’s website, the CAPER legal ad was published
in the Skokie Review, a publication within the Chicago Tribune, on December 11, 2025. The ad
stated the draft report’s availability and invited public input at a public hearing held at the Board
of Trustees meeting on Monday, December 15.

Next Steps
Following a brief presentation and invitation for public comment, the Board will be asked to
approve the CAPER to submit it to HUD for final review and approval.




636846 CDBG PY24 CAPER Memo Page 1 of 1
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 CAPER
 2024 Consolidated Annual Performance and Evaluation Report

 FOR

COMMUNITY DEVELOPMENT BLOCK GRANT
TO BE SUBMITTED TO THE U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT

 PROGRAM YEAR: 2024
  (Extended Program Year Dates May 1, 2024 - September 30, 2025)

 Prepared by the Village of Skokie
 Community Development Department
 5127 Oakton Street
 Skokie, IL 60077

 DRAFT COPY FOR THE PUBLIC COMMENT PERIOD
 December 11, 2025 to December 26, 2025
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PLEASE NOTE THAT THIS IS A DRAFT OF THE PY2024 CAPER FOR THE PUBLIC COMMENT PERIOD AND THE PUBLIC HEARING. THERE ARE
OUTSTANDING INVOICES WHICH ARE NOT REFLECTED IN THE PR-26 REPORT ATTACHED TO THIS CAPER, HOWEVER THE ANTICIPATED
AMOUNT IS REFLECTED IN THE NARRATIVE.

AN UPDATED PR-26 REPORT WILL BE SUBMITTED TO HUD IN TIME TO MEET THE DECEMBER 29, 2025 CAPER SUBMISSION DEADLINE.


CR-05 - Goals and Outcomes
Progress the jurisdiction has made in carrying out its strategic plan and its action plan. 91.520(a)
This could be an overview that includes major initiatives and highlights that were proposed and executed throughout the program year.

During the Program year 2024 (PY2024), the Village received $548,892 in new CDBG funding. Combined with unexpected funds from previous program years
totaling $116,668, a total of $665,560 in entitlement funding was available for program activities during the year. This total does not include any CDBG-CV
funding, where a balance in the amount of $266,791.00 in COVID-19 relief funds remains to be used by July, 2026. HUD closely monitors the Village’s timely
spending of program year funding to ensure it is used expeditiously. In PY2024, the Village spent $513,282 on CDBG-eligible construction projects throughout the
Village.

The Village amended the 2024 Action Plan to account for a change in the number of project activities and scopes of work for projects carried out by organizations
with the use of CDBG funds. There were no new subrecipients funded via the amendment, only subrecipients that were already being funded by the previously
approved Action Plan. The amendment would include changes in the scope of work for two subrecipients, while three new projects would be added to the Action
Plan by other subrecipients utilizing $173,885 in prior year funding. The amendment was also to include an additional $80,000 in funding for the Village’s
increasingly popular Home Improvement Program, utilizing prior year funding.

The following items reflect accomplishments and Action Plan progress for the 2024 Program Year:

Affordable Housing: In PY24, the Village worked closely with North West Housing Partnership, a HUD-approved non-profit organization, to assist with the
implementation of the Village’s Home Improvement Program. This program remains in high demand as much of Skokie’s housing stock is aging and is in need of
weatherization updates. The funding from any applicants and billing hours that were processed during the 2024 Program Year will be drawn from the PY24
Program Year. Additional prior year funding was added to this activity via Action Plan amendment to supplement the existing funding and allow for more applicants
to continue in the program. In PY24, the Home Improvement Program expected to rehabilitate 15 homes and completed 7 as of September 30, 2025.

Improve Facilities: The Village funded 9 Public Facility improvement projects, 9 of which were completed. Additional prior year funding was added to this project,
allowing for an additional 5 projects to be funded and completed within the 2024 Program Year. Of the expected 4,403 persons to be assisted with these projects,
3,955 were actually assisted.
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Public Infrastructure: The Village completed two (2) infrastructure projects in PY24, including street resurfacing in low-to moderate-income census tracts as well
as a sidewalk replacement program for low-to moderate-income residents. Between both projects, 2,575 actual persons were assisted instead of the 1,965
expected. Through the Village’s 50/50 Sidewalk Replacement Program (referenced above), thirteen (13) low-to moderate-income homeowners were assisted with
replaced sidewalks in front of their properties.

Planning and Administration: does not report.

Public Services: Four (4) public service organizations, including the Village’s Social Worker position, received CDBG public services funding and activities were
completed by the end PY24. Out of the expected 1,106 expected residents to be assisted, 2,924 (264.38%) were actually assisted through these public services.
This high number of actual assisted residents highlights the need for increased funding for public services for the community in the future.

Projects that warranted an extension to be requested and granted include:

Affordable Housing: The Village will continue to work with applicants who are in the process of completion with 2024 Program Year funds to be spent on the
Village’s Home Improvement Program.

Comparison of the proposed versus actual outcomes for each outcome measure submitted with the consolidated plan and explain, if
applicable, why progress was not made toward meeting goals and objectives. 91.520(g)
Categories, priority levels, funding sources and amounts, outcomes/objectives, goal outcome indicators, units of measure, targets, actual outcomes/outputs, and
percentage completed for each of the grantee’s program year goals.

 Goal Category Source Indicator Unit of Expected Actual – Percent Expected Actual – Percent
 / Measure – Strategic Complete – Program Complete
 Amount Strategic Plan Program Year
 Plan Year
 Capital
 CDBG: Homeowner Housing Household
 Improvements: Affordable Housing 79 21 26.58% 15 7 46%
 $ Rehabilitated Housing Unit
 Affordable Housing
 Non-Homeless
 Public Facility or Infrastructure
 Capital Special Needs
 CDBG: Activities other than Persons
 Improvements: Non-Housing 9,721 9,707 99.8% 4403 3995 90.7%
 $ Low/Moderate Income Housing Assisted
 Improve Facilities Community
 Benefit
 Development
 Public Facility or Infrastructure
 Capital Non-Housing
 CDBG: Activities other than Persons
 Improvements: Public Community 9915 9968 100.53% 1965 2575 131.04%
 $ Low/Moderate Income Housing Assisted
 Infrastructure Development
 Benefit
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 Homeless Public service activities other
 CDBG: Persons
 Services Non-Homeless than Low/Moderate Income 2690 10606 394.28% 1106 2924 264.38%
 $ Assisted
 Special Needs Housing Benefit
 Conduct Planning and
 Planning and CDBG:
 Administration Other Other 1 1 100% 1 1 100%
 Administration $
 Activities
 Table 1 - Accomplishments – Program Year & Strategic Plan to Date



Assess how the jurisdiction’s use of funds, particularly CDBG, addresses the priorities and specific objectives identified in the plan,
giving special attention to the highest priority activities identified.

Consistent with prior program years, the Village’s use of CDBG funding distribution is conceptually broken down as: 65% public facilities and infrastructure, 15%
public services, and 20% program administration activities. The Village has three capital improvements goals:

 1. Ensure housing is affordable, accessible, and sustainable. In January 2024, the Village acquired the assistance of North West Housing Partnership, a
 HUD-approved non-profit organization, to assist with the approval and facilitation of the Village’s Home Improvement program. Funding from any
 applicants and billing hours that were processed prior to the end of the 2024 Program Year will be drawn from PY24 Program Year funding. The
 remaining balances will be carried forward and used during PY25.
 2. Improve infrastructure. Approximately 1,965 residents of Census Tract 807400 Block Groups 2 and 5 and Census Tract 807700 Block Group 2 are now
 experiencing improved, resurfaced streets through the Village’s street resurfacing program.
 3. Improve facilities. Housing Opportunity Development Corporation (HODC) has installed security cameras at supportive housing properties in Skokie,
 benefiting 42 residents. Search, Inc. replaced the concrete and updated surrounding landscaping at a supportive living residence in Skokie, benefiting 8
 residents. CJE SeniorLife Turning Point has upgraded to energy efficient lighting at a low-income senior housing facility, benefitting 250 residents. AHS
 Family Services made improvements to the parking lot of a health clinic benefiting 500 Skokie residents. WINGS installed a privacy fence and alarm
 system at a property for victims of domestic violence in Skokie, benefiting 21 residents. Turning Point’s facility improvements, including updated entrance
 and garage doors will benefit 328 Skokie residents. The Harbour installed security cameras a transitional housing facility in Skokie, benefiting 15
 residents. SHORE Community Services replaced the boiler heating system at their facility, benefiting 44 residents. Metropolitan Family Services made
 ADA improvements with exterior and interior doors at their facility, benefiting 30 residents. North Shore Senior Center replaced HVAC units and made
 façade improvements at their facility, benefiting 198 residents.
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The Village has one services goal:

 4. Provide financial assistance for programs and services. Supported organizations provided counseling, supportive, and referral services; child and youth
 services; services that enabled seniors to “age in place”; special needs services; health care services, including dental; interpretation services with
 multilingual staff; and housing-related services by addressing issues such as homelessness prevention.

Finally, the Village has one planning and administration goal:

Conduct planning and administration activities. Village staff regularly contacted subrecipients, including activities such as agreement preparation and execution,
quarterly reporting, reimbursement processing, monitoring, and in-person or remote pre-construction meetings and post-construction administration. Additional
communication with members of other north/northwest suburban CDBG entitlement communities and other resources were also utilized, working on creating
consistent monitoring and reporting activities.
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CR-10 - Racial and Ethnic composition of families assisted
Describe the families assisted (including the racial and ethnic status of families assisted). 91.520(a)
 CDBG
  White 2,459
  Black or African American 1,067
  Asian 2,297
  American Indian or Alaska Native 97
  Native Hawaiian or Other Pacific Islander 11
  American Indian or Alaskan Native & White 13
  Asian & White 1
  Black or African American & White 9
  Other Multi-Racial 1,480
  Total 7,434
  Hispanic 671
  Not Hispanic 6,763

 Table 2 – Table of assistance to racial and ethnic populations by source of funds
Narrative

These numbers of residents assisted reported are provided by subrecipient reporting for LMC National Objective
Activities.
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CR-15 - Resources and Investments 91.520(a)
Identify the resources made available
 Source of Funds Source Resources Made Available Amount Expended
 During Program
 Year
 $665,560

 ($548,892 allocation + $116,668 prior
  CDBG public - federal year funding) $665,560
 Table 3 - Resources Made Available

Narrative

No Program Income was expended during Program Year 2024.


Identify the geographic distribution and location of investments
 Target Area Planned Actual Narrative Description
 Percentage of Percentage of
 Allocation Allocation
  Low/Moderate- Block Groups where at least 48% of
  Income Areas 100 100 households are Low or Moderate-Income
  Skokie- Village wide 35 35
 Table 4 – Identify the geographic distribution and location of investments

Narrative

The Village spent 37% of its PY24 budget on a street resurfacing project in one low/moderate-income-eligible
neighborhood, bound by:

 • Kilbourn Avenue (between Cleveland St. to Main St.) in Census Tract 807400 (Block Group 2)
 • Kenneth Avenue (between James Dr. to Main St.) in Census Tract 807400 (Block Group 5)
 • Lamon Avenue (between Jarvis Ave and Howard St) Census Tract 807700 (Block Group 2)

Any remaining funds supported persons, households, businesses, and planning/administration activities during PY24,
or will be carried forward support activities that will be completed in PY25.
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Leveraging
Explain how federal funds leveraged additional resources (private, state and local funds), including
a description of how matching requirements were satisfied, as well as how any publicly owned land
or property located within the jurisdiction that were used to address the needs identified in the
plan.

The Village’s CDBG funding that was awarded to public services subrecipients covered a small fraction of their
operating expenses, both to Village residents and to their respective coverage areas. Public facilities subrecipients
were expected to provide a minimum 25% match toward their construction and rehabilitation projects, and some had
a cost share that exceeded 25% once the budget and project’s scope of work was finalized.

Village-related activities all had funding matches as well. Street resurfacing, the social worker position, and the
planning and administration staff had cost shares sourced by the Village’s general fund. Street resurfacing was also
supported by the motor fuel tax (MFT) and the local fuel tax (LFT).

The only publicly-owned land within the Village’s jurisdiction that was used to address the needs identified in the plan
was existing public right-of-way.
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CR-20 - Affordable Housing 91.520(b)
Evaluation of the jurisdiction's progress in providing affordable housing, including the number and
types of families served, the number of extremely low-income, low-income, moderate-income, and
middle-income persons served.

 One-Year Goal Actual
  Number of Homeless households to be provided
  affordable housing units 0 0
  Number of Non-Homeless households to be
  provided affordable housing units 0 0
  Number of Special-Needs households to be
  provided affordable housing units 0 0
  Total 0 0
 Table 5 – Number of Households




 One-Year Goal Actual
  Number of households supported through Rental
  Assistance
  Number of households supported through The
  Production of New Units
  Number of households supported through Rehab
  of Existing Units 15 7
  Number of households supported through
  Acquisition of Existing Units
  Total 15 7
 Table 6 – Number of Households Supported


Discuss the difference between goals and outcomes and problems encountered in meeting these
goals.

The HUD-certified nonprofit North West Housing Partnership (NWHP) collaborates with the Village and carries out
the popular Home Improvement Program, which aims to assist qualified low-to moderate-income homeowners in
Skokie. According to conversations with NWHP, there is a continued high interest in the program since the new
partnership, resulting in a short waitlist. which may signal several completed actual homeowner units rehabbed for
the next Program Year. In the upcoming 2025 Program Year, there is confidence that expected one-year goal
numbers will be reached as a result of the assistance provided by NWHP.

Discuss how these outcomes will impact future annual action plans.

Skokie understands that a higher priority needs to be placed on affordable housing goals. With the newly acquired
assistance of North West Housing Partnership, Skokie aims to meet affordable housing goals in PY25.

Include the number of extremely low-income, low-income, and moderate-income persons served by
each activity where information on income by family size is required to determine the eligibility of
the activity.
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 Number of Households Served CDBG Actual HOME Actual
  Extremely Low-income 6 0
  Low-income 0 0
  Moderate-income 1 0
  Total 7 0
 Table 7 – Number of Households Served


Narrative Information

A total of 7 households received assistance from the Home Improvement program during the program year, which is
reflected in Table 13 above. The Village does not administer a HUD HOME program, instead participating as a
member and providing its share of HOME funding to the Cook County HOME Consortium.
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CR-25 - Homeless and Other Special Needs 91.220(d, e); 91.320(d, e); 91.520(c)
Evaluate the jurisdiction’s progress in meeting its specific objectives for reducing and ending
homelessness through:
Reaching out to homeless persons (especially unsheltered persons) and assessing their individual
needs

The Health and Human Services Department refers homeless persons in need of assistance to a shelter in
neighboring Evanston, Illinois, and other homeless service providers throughout the Chicago region. The Homeless
Protocol, established in 2014, will be followed, and care packages will be made available. Referrals to supporting
services will be provided to interested homeless individuals, couples, and families.

Addressing the emergency shelter and transitional housing needs of homeless persons

The Health and Human Services Department will follow the Homeless Protocol. In addition, any individuals, families,
families with children, veterans and their families, and unaccompanied youth, including those who are living with
family or friends, will be assisted by the Health and Human Services Department staff to find shelter and support
services that will help them ultimately find permanent housing. Homeless prevention is the Village’s primary approach
to homelessness. A homeless person protocol was established on September 29, 2014.

Introduction

The Village of Skokie is committed to lending support to those who are homeless. This Homeless Protocol has been
developed to help ensure that homeless individuals are treated respectfully and appropriately and are not
discriminated against on the basis of their current circumstance. This protocol aims to assist homeless people to
receive services as they need, or request them. It is important that Village employees provide consistent service
when responding to the issue of homelessness.

The purpose of establishing a protocol is to provide guidelines for the interactions between Village employees and
homeless people in public places. The Village of Skokie acknowledges that, like all other members of the public,
homeless people have the right to be in public spaces and to participate in public events while at the same time
respects the right of local communities to safe and peaceful environments.

Instructions

If a homeless person seeks assistance from an employee of the Village of Skokie, such as looking for shelter
information, or other information pertaining to help, that person can be directed to the Village of Skokie’s Human
Services Division. The Health and Human Services Department will provide information on shelters, a care package*
and other services during regular business hours, 8:30 a.m. – 5:00 p.m.

Should a homeless person seek assistance after regular business hours, public safety personnel are equipped to
respond. Human Services staff provide the Police Department with homeless care packages complete with
information on shelters.

When possible, the Police Department may provide transportation to the nearest Chicago Police Station or hospital,
where the homeless person can request transport to a city shelter. There may be a two-plus hour wait for the
Chicago police transportation.

* Care packages may include, but are not limited to: a bag of food, a hygiene bag, a warm blanket or hat, and a list of
area resources, including shelters.
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Helping low-income individuals and families avoid becoming homeless, especially extremely low-
income individuals and families and those who are: likely to become homeless after being
discharged from publicly funded institutions and systems of care (such as health care facilities,
mental health facilities, foster care and other youth facilities, and corrections programs and
institutions); and, receiving assistance from public or private agencies that address housing,
health, social services, employment, education, or youth needs

The Health and Human Services Department will work with local and regional service providers and local school
districts to address issues such as homelessness prevention and the needs of the special needs population,
including housing, health, social, employment, education, and youth services.

The Village's Social Worker in the Health Department is a main point of contact to assist low-income individuals and
families to avoid becoming homeless, including individuals with worse case needs and special needs due to
disabilities, and especially those who are discharged from publicly funded institutions and systems of care. This
Social Worker works directly with these individuals and families to provide direct assistance or provide referrals to
sources within Skokie's vast public services network to address issues ranging from housing, health, employment,
education, or youth needs. The Social Worker may directly work with individuals who need assistance finding
housing and/or employment or income. The Social Worker will help the individuals fill out applications for housing,
search for apartments or subsidized housing or apply for employment. The Health & Human Services Department
also may provide direct assistance to low income residents in the form of providing rental assistance or financial
assistance for past due utility bills. Discharge Policies from the CoC lead are followed.

A Village Social Worker was involved in the development of the Cook County Continuum of Care Strategic Plan for
services to the homeless and those at risk of becoming homeless. The Strategic Plan listed the following purposes of
the Continuum of Care:

 • Promoting a philosophy of ‘Housing First’ for all homeless persons with a vision for the elimination of
 homelessness in Suburban Cook County.
 • Formulating plans consisting of goals, strategies, and projects that address the continuum of supportive
 services and housing needs of people who are homeless and those who are at-risk of homelessness.
 • Providing communication and coordination of services to the homeless population across the suburban
 area.
 • Facilitating the grant application process for funds dealing with Super Notice of Funding Availability
 (SuperNOFA) and other grants related to homelessness issues.

The Association of Homeless Advocates of the Northern District (AHAND) is the regional section of the Task Force
that includes Skokie. The organization prioritizes the distribution of funding for homelessness programming in the
region. By actively participating in the organization, the Village can refer residents for services through programs in
other participating communities. AHAND helps the Village maintain connections with the area organizations that
provide prevention funds and other financial assistance. Because of this connection, the Village remains up-to-date
on who receives funding and how people can apply. The Village often assists with that process in terms of Case
Management. During regular regional meetings, the participating communities share information on available shelter
space and other programming availability. In this way, regional resources can be more efficiently and effectively
maximized.

The Local Area Network (LAN) coalition is comprised of school social workers and employees of the Village’s local
non-profit organizations. This group no longer receives allocations of funding through the Illinois Department of
Children and Family Services (DCFS) to provide assistance to families with the intention of stabilizing at-risk issues
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for children. The Village also makes referrals to assist in obtaining clothing and furniture when families are in crisis.

Helping homeless persons (especially chronically homeless individuals and families, families with
children, veterans and their families, and unaccompanied youth) make the transition to permanent
housing and independent living, including shortening the period of time that individuals and
families experience homelessness, facilitating access for homeless individuals and families to
affordable housing units, and preventing individuals and families who were recently homeless from
becoming homeless again

The Health and Human Services Department will work with the Alliance to End Homelessness in Suburban Cook
County and other services providers to help the homeless population make the transition to permanent housing and
independent living, including shortening the duration of homelessness, facilitating access to affordable housing, and
preventing the recurrence of homelessness.

The Village's Social Worker in the Health Department is a main point of contact to assist low-income individuals and
families to make the transition to permanent housing and independent living. This Social Worker works directly with
these individuals and families to provide direct assistance or provide referrals to sources within Skokie's vast public
services network. The Social Worker may directly work with individuals to get them connected to housing and
sources of income such as jobs, disability, or social security. The Social Worker will help the individuals look for
housing or connect them with Connections for the Homeless for additional aid finding housing. The public Service
entity Impact Behavioral Health also has a new building in Skokie with apartments to assist low income residents in
need.

Most homeless assistance in Skokie is of a preventive nature as opposed to direct services to someone without a
residence; however, The Harbour helps homeless youth transition into permanent housing and independent living.
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CR-30 - Public Housing 91.220(h); 91.320(j)
Actions taken to address the needs of public housing

The Village’s Health & Human Services Department refers residents to several agencies in the community, including
the Center of Concern (CoC) and the Housing Authority of Cook County (HACC) and will continue to work and stay
informed of upcoming and necessary improvements and actions for current and future public housing. In May 2024,
the Village adopted an Inclusionary Housing Ordinance, which aims to lay the groundwork for future affordable and
attainable housing in Skokie. As of December 2025, thirteen (13) newly built affordable units have been completed
for residents at or below 80% Area Median Income (AMI).

Actions taken to encourage public housing residents to become more involved in management and
participate in homeownership

A Social Worker position is partially funded through CDBG within our Health & Human Services Department. This
position works with the Village’s low- to moderate-income residents with assistance on all fronts, including housing
assistance requests. The Social Worker‘s knowledge of the Housing Choice Voucher Program allows them to assist
those who are interested in a path toward homeownership.

Actions taken to provide assistance to troubled PHAs

The HACC is not designated as troubled.
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CR-35 - Other Actions 91.220(j)-(k); 91.320(i)-(j)
Actions taken to remove or ameliorate the negative effects of public policies that serve as barriers
to affordable housing such as land use controls, tax policies affecting land, zoning ordinances,
building codes, fees and charges, growth limitations, and policies affecting the return on residential
investment. 91.220 (j); 91.320 (i)

The Village assists low- to moderate-income households with its CDBG Home Improvement Program. This program
provides income-eligible residents with up to $20,000 in forgivable loans for the rehabilitation of their homes,
addressing issues related to building code, health, safety, wellness, and accessibility can be addressed.

Accompanied by the Village’s recently adopted Inclusionary Housing Ordinance, additional policy is being drafted
surrounding a municipally-supported Housing Fund, an Affordable Housing Rehabilitation Program, and a
Community Land Trust. Each of these programs have the potential to assist current and future residents of Skokie
find a home they can afford to live in and maintain. The Village is also exploring policies to permit and regulate both
Accessory Dwelling Units (ADUs) and Short Term Rentals (STRs) in hopes to allow housing-type flexibility and avoid
displacement of Skokie residents.

Actions taken to address obstacles to meeting underserved needs. 91.220(k); 91.320(j)

The Village has distributed, and will continue to fairly distribute, CDBG funding to social services and other applicable
organizations who work toward addressing the obstacles in meeting the underserved needs of the community.

Actions taken to reduce lead-based paint hazards. 91.220(k); 91.320(j)

Many households that apply for the Village’s Home Improvement Program must be screened for lead paint and these
residents are provided with abatement information or mitigation as a part of their repair process. Additionally, the
Skokie Health Department will continue to monitor the Lead-Based Paint (LBP) topic, and if there is a case for further
action, the existing procedures will be reviewed and amended as needed. Per the Center for Disease Control and
Prevention website, children from low-income households and those who live in housing built before 1978 are at the
greatest risk of lead exposure. An estimated 86% of Skokie’s housing stock was built prior to 1978, including both
rental and owner-occupied housing. Inquiries from residents regarding LBP hazards are directed to the Skokie Health
Department.

Actions taken to reduce the number of poverty-level families. 91.220(k); 91.320(j)

The Village will work toward maintaining or increasing affordable housing and providing a stable base environment
from which to work. In addition, the Village’s Economic Vitality Division is making strides to grow the Village’s
economy by working to redevelop vacant properties, fill commercial spaces, and attracting new businesses to Skokie.
Job (and employer) training is another initiative to ultimately improve the socioeconomic status of low-to moderate-
income families and individuals, including disabled individuals.

Most if not all of the economic development activities were accomplished using several funding sources including the
Village’s Economic Vitality Fund, tax increment financing (TIF), and local funding, with little to no CDBG funding.

In 2022, the Village updated their Sustainability Plan, which has several long-term goals on energy and utility savings
for families, through energy-efficient appliances and products, water-saving techniques, and other updates to
outdated consuming measure.

Actions taken to develop institutional structure. 91.220(k); 91.320(j)
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The Village maintains policies and procedures for the CDBG program. CDBG administration staff will continue to look
for operational efficiencies and attend relevant training and conferences. Additionally, Skokie continues to participate
as a member of the Northwest CDBG Network, a group that continues to improve upon procedures and establish
consistent reporting for the region. The Northwest CDBG Network consists of CDBG staff from Arlington Heights,
Des Plaines, Mount Prospect, Palatine, Schaumburg, and Hoffman Estates.

Village staff provided, and will continue to provide, technical assistance to subrecipients throughout the program
year, including on-site or Zoom.us-based pre-construction meetings and quarterly reporting assistance, and on-site
or desktop monitoring. Since the Village’s 2023 HUD monitoring visit, policies and procedures related to grant
management have been monitored, updated as needed, and documented in the CDBG procedures folder. CDBG
administration staff will continue to look for operational efficiencies and attend relevant training and conferences.

Actions taken to enhance coordination between public and private housing and social service
agencies. 91.220(k); 91.320(j)

In addition to the aforementioned technical assistance and monitoring activities, Community Development, and Public
Health and Human Services, staff members have collaborated, and will continue to collaborate, with each other and
reach out to housing and social services agencies as needed. The Village has scheduled consultations with the
Housing Authority of Cook County (HACC) and the Illinois Housing Development Agency (IHDA) in efforts to plan for
studies and strategies to evaluate Skokie’s affordable housing deficiencies.

Identify actions taken to overcome the effects of any impediments identified in the jurisdictions
analysis of impediments to fair housing choice. 91.520(a)

The Village is committed to making Skokie a better place to live, work, and play for all residents, workers, and
employers. Although relatively affordable compared to many other jurisdictions in the North Shore region, housing
costs in Skokie continued to rise in recent years. As of October 2025, Skokie home prices are up 5% compared to
last year, selling for a median price of $464K. As a result, housing affordability and availability have become a greater
barrier to fair housing choice in Skokie. Internally, the Village has been working on policy-driven efforts toward
creating and maintaining accessible housing for all. Externally, the Village is working closely with developers, the
State, and Cook County to identify resources to maintain accessibility to Skokie's housing stock for current and
prospective residents.

The 2025 Fair Market Rents (FMR) for Cook County, Illinois for a studio was $1,480; one-bedroom $1,581; two-
bedroom $1,781; three-bedroom $2,294 and four-bedroom $2,653. Fair Market Rents within the Village of Skokie
were higher. The average rent across Skokie’s three (3) zip codes for a studio apartment was $1,703; one-bedroom
$1,816; two-bedroom $2,046; three-bedroom $2,636 and a four-bedroom $3,046. Skokie maintains a high number
existing of 2-flat and 3-flat multifamily properties as well as condominiums and townhouses, which are often
rented. At the same time, the lack of new housing development and rental housing opportunities, especially for
seniors and young families, continues to place additional pressures on the existing housing inventory. Since Fair
Market Rents for Cook County guide the pricing for housing choice vouchers, this may provide difficulties for
voucher-holders to find housing opportunities in Skokie within their voucher price range.

Skokie is in the process of implementing important policies around housing, specifically those that pertain to on-site
affordable or attainable housing. Some potential policy additions may include the addition of an inclusionary housing
ordinance, fee-in-lieu opportunities for developers which would funnel into a Community Land Trust (CLT), and
flexible zoning policies that include both internal and external Accessory Dwelling Units (ADUs). Through these
policies, Skokie hopes to continue to be an affordable housing option within the North Shore region for new and
current residents.
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The Village of Skokie is continuing efforts to make its housing more energy-efficient and free of environmental
hazards. In 2022, the Village updated their Sustainability Plan, which has several long-term goals on energy and
utility savings for families, through energy-efficient appliances and products, water-saving techniques, and other
updates to outdated consuming measures. By creating opportunities for owners and landlords to make necessary
repairs to their properties allows Skokie to invest in its existing affordable housing.

The Health and Human Services Department works with the Alliance to End Homelessness in Suburban Cook
County on an as-needed basis to address the needs of homeless persons and persons at risk of homelessness. In
addition, Human Services can be contacted by any sheltered or unsheltered homeless person to find other resources
to help them take the next step(s) toward permanent housing. Human Services staff members work with the YWCA,
Family Promise North Shore, and Connections for the Homeless in addressing the needs of chronically homeless
individuals and families, families with children, veterans, and unaccompanied youth. These organizations work with
the Village and the Continuum of Care to ensure that the needs at each stage of homelessness are addressed. The
Village supports several nonprofit organizations and programs that assist the elderly, persons with severe mental
illness and disabilities, substance abuse problems, or HIV/AIDS.
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CR-40 - Monitoring 91.220 and 91.230
Describe the standards and procedures used to monitor activities carried out in furtherance of the
plan and used to ensure long-term compliance with requirements of the programs involved,
including minority business outreach and the comprehensive planning requirements

The Department’s staff relies on HUD monitoring handbooks, guidelines, and technical assistance publications to
ensure funded programs are in compliance with all applicable rules and regulations. All subrecipients are required to
send reports to the CDBG Administrator when requested. Subrecipients are to be monitored annually, in addition to
the best practice of quarterly reporting. Skokie monitors subrecipients on a quarterly basis. In addition, public facilities
projects involve pre-construction meetings, where CDBG-related administration, cross cutting requirements including
minority business outreach and comprehensive planning requirements, and expectations are listed in written form
and explained verbally to the contractor and subrecipient staff, payroll processing, etc. Finally, public services
subrecipients are to receive further monitoring when they are new to the program, have new staff, and/or possible
discrepancies are found in their quarterly reporting.

Citizen Participation Plan 91.105(d); 91.115(d)
Describe the efforts to provide citizens with reasonable notice and an opportunity to comment on
performance reports.

The Village of Skokie publishes all required legal advertisements, posts notices on the Village’s website, and
conducts at least three (3) public hearings every year. This year, the Village held five (5) public hearings regarding
CDBG; applicant presentations for the upcoming 2024 Program Year on February 5, 2024, staff presentation of
funding recommendations and scope of Annual Action Plan for Village Board consideration and approval on June 7,
2024, a staff presentation regarding a Program Year status update on November 18, 2024, a staff presentation
regarding a revision of future Program Year start dates on December 16, 2024, and a staff presentation regarding an
amendment to the 2024 Annual Action Plan on March 17, 2025.

A legal notice requesting public input on this CAPER was published on December 11, 2025. The 15-day comment
period began on December 11, 2025, and ended at 5:00 p.m. on December 26, 2025. The draft CAPER was
available online at https://www.skokie.org/DocumentCenter/View/15582/PY24-CAPER-Draft- and hard copies were
made available at Village Hall. Written comments could be submitted by these three methods: email to
Justin.Malone@skokie.org; or mail to Village of Skokie, Justin Malone, Neighborhood & Housing Coordinator, 5127
Oakton Street, Skokie, IL, 60077; or via the Village’s drop box located by the public entry to Village Hall. Per Village
policy, Village staff responds within 15 days of receipt of written comments. Accommodations for individuals with
disabilities or language barriers were provided upon request.

To-date, no written or verbal citizen comments have been received. If any comments are received, they will be
forwarded to HUD accordingly.

CR-45 - CDBG 91.520(c)
Specify the nature of, and reasons for, any changes in the jurisdiction’s program objectives and
indications of how the jurisdiction would change its programs as a result of its experiences.

To date, no changes have been made to the Village’s regular CDBG program objectives.

There is a remaining balance of $266,791 in CDBG-CV funds to support Skokie’s COVID-19 response for
low/moderate-income residents as they were not addressed in the existing goals and objectives. Village staff is in
discussions of protentional projects and activities to complete prior to the July 2026 spending deadline.
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CR-58 – Section 3
Identify the number of individuals assisted and the types of assistance provided

 Total Labor Hours CDBG HOME ESG HOPWA HTF
  Total Number of Activities 0 0 0 0 0
  Total Labor Hours 0
  Total Section 3 Worker Hours 0
  Total Targeted Section 3 Worker Hours 0
 Table 8 – Total Labor Hours

 Qualitative Efforts - Number of Activities by Program CDBG HOME ESG HOPWA HTF
  Outreach efforts to generate job applicants who are Public Housing
 0
  Targeted Workers
  Outreach efforts to generate job applicants who are Other Funding
 0
  Targeted Workers.
  Direct, on-the job training (including apprenticeships). 0
  Indirect training such as arranging for, contracting for, or paying tuition
 0
  for, off-site training.
  Technical assistance to help Section 3 workers compete for jobs (e.g.,
 0
  resume assistance, coaching).
  Outreach efforts to identify and secure bids from Section 3 business
 0
  concerns.
  Technical assistance to help Section 3 business concerns understand
 0
  and bid on contracts.
  Division of contracts into smaller jobs to facilitate participation by
 0
  Section 3 business concerns.
  Provided or connected residents with assistance in seeking
  employment including: drafting resumes, preparing for interviews,
 0
  finding job opportunities, connecting residents to job placement
  services.
  Held one or more job fairs. 0
  Provided or connected residents with supportive services that can
 0
  provide direct services or referrals.
  Provided or connected residents with supportive services that provide
  one or more of the following: work readiness health screenings, 0
  interview clothing, uniforms, test fees, transportation.
  Assisted residents with finding child care. 0
  Assisted residents to apply for, or attend community college or a four
 0
  year educational institution.
  Assisted residents to apply for, or attend vocational/technical training. 0
  Assisted residents to obtain financial literacy training and/or coaching. 0
  Bonding assistance, guaranties, or other efforts to support viable bids
 0
  from Section 3 business concerns.
  Provided or connected residents with training on computer use or
 0
  online technologies.
  Promoting the use of a business registry designed to create
 0
  opportunities for disadvantaged and small businesses.
  Outreach, engagement, or referrals with the state one-stop system, as
  designed in Section 121(e)(2) of the Workforce Innovation and 0
  Opportunity Act.
  Other. 0
 Table 9 – Qualitative Efforts - Number of Activities by Program

Narrative

Section 3 applies to CDBG-assisted public construction projects when the total amount of assistance exceeds
$200,000. The Village did not commit CDBG funding in the amount of $200,000 to a single activity during the 2024
Program Year.
 Return to Memo




The Village does ensure that its CDBG subrecipient agreements and the Interdepartmental Memorandum of
Understanding (MOU) forms include language that addresses Section 3 compliance in the provision of training,
employment, and business opportunities, in case Section 3 compliance becomes required.

The Village also ensures that Davis-Bacon & Related Acts requirements for public infrastructure and facility
improvement projects were met via pre-construction meetings, the posting of the prevailing wage at the work sites,
HUD interviews, and review of the submitted Certified Payroll Forms.

-–
 13943
MINUTES of a regular meeting of the Mayor and the Board of Trustees of the Village of
Skokie, Cook County, Illinois held in the Council Chambers at 5127 Oakton Street at 7:30 p.m. on 1
Monday, December 15, 2025




Pledge of Allegiance led by Village Clerk Minal Desai.
Call meeting to order and roll call.
The meeting was called to order by Mayor Ann Tennes.
Roll call: Trustees Pure Slovin, Schechter, Kimani Levy, Robinson, Iverson, Lissa Levy and Mayor
Tennes.
Approval of Consent Agenda.
Moved: Trustee Lissa Levy Seconded: Trustee Kimani Levy
Ayes: Pure Slovin, Schechter, Kimani Levy, Robinson, Iverson, Lissa Levy
Absent: None
Nays: None
MOTION CARRIED
Mayor Tennes noted that under New Business, item 14B had been withdrawn from tonight's
agenda by the petitioner and would return at a future meeting.
Mayor Tennes acknowledged the resignation of longtime Appearance Commission member and
chair Mike Lynk. Mr. Lynk had served the village and led the Appearance Commission for over
a decade, having been on the commission for 20 or 25 years, thanking him for his service.

*Approve, as submitted, minutes of the Strategic Plan Workshop and regular meeting held
Monday, December 1, 2025
Omnibus vote.

* Approve Voucher List #15-FY26 of December 15, 2025
Omnibus vote.
Proclamations and Resolutions
Recognition, Awards and Honorary Presentations

Appointments, Reappointments and Resignations
 a. *Resignations
 Appearance Commission: Mike Lynk
 Beautification and Improvement Commission: George Hubchak
 Board of Health: Dr. Kyungran Shim

Public Comment (3 minutes per person, maximum of 30 minutes)
David Dalka spoke about reduced financial transparency, objected to the voucher list format,
questioned why a fourth ambulance and an e-bike ordinance were not on the agenda, cited lack
of follow-up on his concerns, and asked why the Board would not vote on an ambulance.
Imran Shah played a recording from Mayor Tennes’s campaign and criticized village leadership
on safety, transparency, accountability, and prioritizing developers over residents, using repeated
“Free Skokie” statements.
Simona a volunteer from the Chicago Jewish Alliance, spoke about a temporary art installation
in Shawnee Park supporting Jewish children after an antisemitic incident, promoting
compassion, community support, and thanking the Mayor for visiting.
Tina Vanderwarker, Executive Director of the Early Childhood Alliance (ECA), spoke about the
ECA’s work serving prenatal parents and families. She spoke about their financial challenges,
and mentioned their upcoming fundraiser on January 23 at Sketchbook in Skokie.
Astrid Suarez, Director of Collective Impact at ECA, asked for Board support, highlighted
language access, family services, community impact, and the importance of belonging for Skokie
families.
Nancy Sierra, ECA Family Engagement Coordinator, explained barriers families face accessing
affordable childcare and emphasized ECA’s role in connecting families to services and
strengthening the community.
Paul Luke, co-founder of St. Timothy’s Coffee House, announced the concert series’ departure
from Skokie due to the church’s closure, thanked the Village and Fine Arts Commission, and
invited residents to future concerts in Northfield.
Lauren Grodnicki spoke in support of the Public Works Department, described infrastructure
challenges, snow removal priorities, and expressed gratitude for staff efforts.
Amin, Skokie resident, stated concerns about safety, accountability, and leadership and
expressed support for Imran Shah.


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Meeting of the Mayor and Board of Trustees
Monday, December 15, 2025 Page Two 2

Jasim, Skokie resident, stated he attended to support his friend Imran Shah.

Presentations and Reports

Presentation
Annual Comprehensive Financial Report (ACFR) Presentation by Jennifer Martinson, CPA of
Lauterbach & Amen, LLP
Jennifer Martinson of Lauterbach & Amen presented the FY2025 audit, thanking the finance
team. She reported an unmodified (clean) opinion and noted the Village received the Certificate
of Achievement for Excellence in Financial Reporting for 36 consecutive years. No audit
difficulties or disagreements were identified.
Trustee Schechter asked about the $34.9 million combined fund balance and discretionary funds.
Jennifer Martinson and Director Prendi explained it represents about six months of operations
and noted the 25% general fund policy may need updating. Trustee Schechter asked about
operating indicators; Manager Lockerby explained changes were due to COVID and
coordination with nonprofits.
Trustee Iverson asked about fund balances and a $6 million restatement related to TIF note debt,
which Director Prendi clarified was corrected for current and prior years.

Report of the Village Manager
 a. Repealing and Replacing the Previously Adopted Ordinance 25-8-C-4753.
The filing required that an amendment be made pertaining to the service occupation portion of
the tax. The language incorporated under 98-205(b) must impose the 1% tax on the “selling
price” as proposed to the original language of “gross receipts”.
Village Manager John Lockerby presented a revised ordinance repealing and replacing
Ordinance 25-8-C-4753 to comply with State requirements received December 11th.
Motion to suspend the rules and waive the second reading.
Moved: Trustee Pure Slovin Seconded: Trustee Robinson
Ayes: Pure Slovin, Schechter, Kimani Levy, Robinson, Iverson, Lissa Levy
Absent: None
Nays: None
MOTION CARRIED
Ordinance 25-12-C-4767
Motion to approve and adopt the revised ordinance amending Chapter 98, Article VII, of the
Skokie Village Code, and repealing Ordinance No. 25-8-C-4753, concerning a municipal grocery
retailers’ occupation tax and municipal grocery service occupation tax.
Moved: Trustee Robinson Seconded: Trustee Lissa Levy
Ayes: Pure Slovin, Schechter, Kimani Levy, Robinson, Iverson, Lissa Levy
Absent: None
Nays: None
MOTION CARRIED
Mayor Tennes thanked staff for their quick work despite late notice.

Report of the Corporation Counsel
 a. *Ordinance 25-12-Z-4765
Motion to adopt an Ordinance granting a special use permit to a limited service restaurant at
3358 Main Street, Skokie, Illinois in a B1 Service Commercial district. Item A is on the consent
agenda for second reading and adoption. The first reading was on November 17, 2025.
Omnibus vote.

 b. * Ordinance 25-12-Z-4766
Motion to adopt an Ordinance approving a modification to the previously approved site plan for
Touhy Marketplace, located at 3626-3654 Touhy Avenue, Skokie, Illinois in a B2 Commercial
district. Item B is on the consent agenda for second reading and adoption. The first reading was
on December 1, 2025.
Omnibus vote.

FIRST READING
 c. An Ordinance approving a Plat of Dedication for a portion of property located at 8201
Skokie Boulevard, Skokie, Illinois in a CX Core Mixed Use district. Item C is on the agenda for
first reading. The second reading will be on January 5, 2026.
Corporation Counsel Barbara Mangler presented Item C for first reading of an ordinance
dedicating 2 feet by 209 feet of 8201 Skokie Boulevard to widen the public alley from 16 to 18
feet, will return for second reading on January 5, 2026.

Trustee Schechter asked about the need for an extra 2 feet. Corporation Counsel Mangler
explained it’s to widen the alley at 8201 for better access, and Community Development Director
Nyden added that additional space helps with garbage, recycling, and fire truck operations,
noting it’s feasible since the village owns the property.


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Meeting of the Mayor and Board of Trustees 3
Monday, December 15, 2025 Page Three

Unfinished Business
New Business
 a. Corporation Counsel Appointment.
Resolution 25-12-R-1611
Mayor Tennes presented the recommendation to appoint Elrod Friedman, Steve Elrod from
Elrod Friedman LLP, to serve as Corporation Counsel effective January 1, 2026. She detailed the
extensive selection process led by Village Manager John Lockerby.
The selection committee consisted of Village Manager John Lockerby, Assistant Village
Manager Nick Wyatt, Community Development Director Johanna Nyden, Director of Health and
Human Services Michael Charley, HR Director Deborah Stinson, retired Illinois Appellate Court
Judge Mathis Deloitte, and four attorneys living in Skokie selected through an application and
interview process: Laura Balson, Brian Clark, Deborah Klein, and Michele Neuendorf.
Mayor Tennes reported 37 applications from individuals and 7 submittals from firms were
received. The committee conducted first and second interviews, forwarding 2 individuals and
only 1 firm - Elrod Friedman - for her consideration. Mayor Tennes expressed belief that Elrod
Friedman and Steve Elrod's team would provide the best legal service to the village.

Mayor Tennes addressed budget implications, noting that for the current fiscal year 2026 (May 1,
2025 - April 30, 2026), the Corporation Counsel's Office will end the year under budget. For
fiscal year 2027, the Corporation Counsel's Office budget will remain flat to the original amount
budgeted for fiscal year 2026. Mayor Tennes clarified this would be a hybrid system, similar to
Oak Park's, combining in-house attorneys with Steve Elrod as Corporation Counsel.

Mayor Tennes thanked Barbara Mangler for doing an exemplary job filling in as Corporation
Counsel since early summer during the transition.
Motion to consent to appoint Stephen Elrod's firm to serve as Corporation Counsel and to retain the
services of Elrod Friedman LLP, effective January 1, 2026.
Moved: Trustee Schechter Seconded: Trustee Lissa Levy

Trustee Schechter noted satisfaction with the process, resident involvement in interviews and
confirming conflicts-of-interest checks for Steve Elrod, who serves as counsel for multiple other
municipalities.
Trustee Robinson respected the process, noting their reputable team. He questioned the
resolution’s hourly vs. retainer billing, noting the engagement letter specifies hourly rates.
Mayor Tennes explained they’ll start with hourly billing to have Steve Elrod in place by January
1, transitioning to a retainer by early February. Manager Lockerby clarified that firm members
are assigned tasks by expertise, citing a recent example where an expert attorney was quickly
available for a tax ordinance issue.
Trustee Robinson asked about the hybrid system. Mayor Tennes explained in-house attorneys
will stay while Elrod Friedman joins under a retainer, and Manager Lockerby noted Steve Elrod
will attend board meetings and meet weekly with in-house staff, with ultimate responsibility for
legal matters remaining with Corporation Counsel.
Trustee Pure Slovin asked if the recent tax levy was funding a new Corporation Counsel. Mayor
Tennes clarified the levy supports up to six positions across the organization, not the Corporation
Counsel’s Office, which is under budget this year and flat next year. Mayor Tennes added that
Elrod Friedman’s expertise reduces reliance on outside counsel, and unforeseen litigation could
still raise costs.
Trustee Iverson noted the strong interest in the position, with 37 individuals and 7 firms
applying, and thanked all applicants.
David Dalka questioned how this would change village ethics, redefine success, affect outcomes,
and ensure consistent application of Illinois law.
Ayes: Pure Slovin, Schechter, Kimani Levy, Robinson, Iverson, Lissa Levy
Absent: None
Nays: None
MOTION CARRIED

Mayor Tennes introduced part of the Elrod Friedman team present: Stewart Weiss (who will fill
in if Steve Elrod can't be present), Marcus Martinez, and Kelsea Nolot. Stewart Weiss thanked
the Mayor and Board, explaining Steve Elrod had a prior commitment. He expressed that
municipal law is their passion with 17 attorneys dedicated to it, and they're excited to work with
the village and in-house team.




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Meeting of the Mayor and Board of Trustees 4
Monday, December 15, 2025 Page Four

 b. Case 2025-03M – A request by Old Orchard Apartments, LLC at 5202-5250
Old Orchard Road for an amendment to site plan approval ordinance 24-4-Z-4683 through the
modified review procedure.
Item 14B had been withdrawn from tonight's agenda by the petitioner and would return at a
future meeting.

Plan Commission

Consolidated Annual Performance and Evaluation Report (CAPER) for Community
Development Block Grant (CDBG) Program Year 2024.
Justin Malone, Neighborhood and Housing Coordinator and CDBG Administrator, presented the
2024 CAPER, the HUD-required year-end report summarizing CDBG goals, expenditures, and
accomplishments. He explained the program serves low-to-moderate income residents and noted
the program year was shifted to an October–September cycle. The draft CAPER will be available
for public comment for 15 days through December 26.
Skokie received $548,892 in 2024 CDBG funds and used an additional $116,000 from prior
years, totaling $665,560. Funds supported public services, street and sidewalk improvements,
public facility projects, and home improvements. All 12 public facility projects were completed;
eight homes completed the home improvement program with additional applications in progress.
Improvements included street resurfacing, sidewalk repairs, facility upgrades for local
organizations, and assistance to nearly 3,000 residents through service providers and village
staff.
Justin Malone reviewed completed project photos and explained that Northwest Housing
Partnership administers the home improvement program.
Trustee Schechter asked why only 8 of 15 homes were completed; suggested reducing the lien
period from 10 to 5 years, exploring a direct repair model instead of forgivable loans, and
considering participatory budgeting. Also asked about the remaining COVID-19 funds.
Justin Malone and Manager Lockerby explained delays were due to non-qualifying repair
requests and scheduling issues. Noted COVID-19 housing funds went unused despite extensive
outreach due to lack of resident participation. Participatory budgeting may be challenging due to
CDBG regulations.
Mayor Tennes said additional budget hearings are planned this year.
Lauren Grodnicki suggested using CDBG funds for home insulation and air sealing to improve
energy efficiency, air quality, and reduce greenhouse gas emissions.
David Dalka supported energy-efficiency comments; raised concerns about inconsistent property
standards enforcement, cited examples, and suggested creating a database of housing needs and
seeking additional federal funding through congressional outreach.
Motion to approve the Consolidated annual performance and evaluation report (CAPER) for
Community Development Block Grant (CDBG) Program 2024 and submit it to HUD for final
review and approval.
Moved: Trustee Robinson Seconded: Trustee Kimani Levy
Ayes: Pure Slovin, Schechter, Kimani Levy, Robinson, Iverson
Absent: None
Nays: None
Recuse: Lissa Levy
MOTION CARRIED


Public Comment (3 minutes per person, maximum of 30 minutes)
Mike Erwin welcomed Mayor Tennes and suggested the Village consider purchasing the bank
building next to Village Hall for parking and other uses, acknowledging it could require a tax
increase. He raised safety concerns about traffic in the library parking lot and stated investment
may be needed to improve the community.
Ilonka Ulrich supported public works comments, praised sidewalk snow removal, congratulated
Barbara Mangler and John Lockerby for their professionalism, and offered to share information
from Early Childhood Alliance with her community group.

Public Comment by email
Howard Sproull-Periodic reminder:CXO2 the gas of life, only .04% of the entire atmosphere.
Mr. Jinsky Jen Pois-Corporation Counsel appointment




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Meeting of the Mayor and Board of Trustees
Monday, December 15, 2025 Page Five 5

Mayor Tennes acknowledged Niles Township Supervisor Bonnie Kahn Ognisanti’s attendance.
Trustee Pure Slovin marked the second night of Hanukkah and reflected on Hanukkah,
Christmas, and Kwanzaa, noting light as a shared symbol of hope, resilience, unity, and
responsibility. She extended holiday greetings to the community.
Mayor Tennes noted the start of Simbang Gabi, a Filipino Catholic holiday observed in the days
leading up to Christmas. Mayor Tennes thanked the Board for its collaborative work, and
expressed appreciation to village staff, partner agencies, and community members for their
service and engagement.

Adjournment
Motion to adjourn: 9:02 p.m.
Moved: Trustee Lissa Levy Seconded: Trustee Kimani Levy
Ayes: Lissa Levy, Pure Slovin, Schechter, Kimani Levy, Robinson, Iverson
Nays: None
Absent: None
MOTION CARRIED



 Approved:

 ______________________
 Village Clerk Minal Desai




Approved:

__________________
Mayor Ann Tennes




Items marked with an asterisk (*) indicate they are part of the Consent Agenda that contains routine items or items which have already been
discussed by the Mayor and Board at a previous public meeting and require a second reading. Items on the Consent Agenda are passed in one
vote at the beginning of the Board Meeting. Prior to the vote on the Consent Agenda, the Mayor will inquire if there is any matter which anyone
wishes to remove from the Consent Agenda. If there is an item on the Consent Agenda which you wish to address, please inform the Mayor at
that time you wish to remove it from the Consent Agenda.




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