Fox River and Countryside Fire/Rescue District Financial Analysis For the 8 Month(s) Ended December 31, 2014

2 67% of Budget Year 80% of Total Budget Property Taxes –Collected 100% of Budgeted Property Taxes (1st Installment and 2nd from Kane and DuPage County) Ambulance Fees –Collected $174,326 or 59% of Budget Personal Property Replacement Taxes –Collected $8,502 or 77% of Budget Revenue Highlights

3Revenues Account DescriptionTotal Actual Total Budget% of BudgetLast Year Inc/(Dec) from Last Year Property Taxes 2,345,135 2,351,500100% 2,287,3733% Interest Income 1,880 3,00063% 2,192-14% Personal Property Replacement Tax 8,502 11,00077% 8,900-4% Rental Income 8,876 22,30040% 14,868-40% Ambulance/CPR Fees 174, ,30059% 194,266-10% Fire Recovery 3,328 7,50044% -n/a Other Income 12,142 25,10048% 6, % Subtotal 2,554,189 2,717,70094% 2,514,4102% Debt Proceeds/Sale of Building - 430,000n/a 875,000n/a Transfers-In 723, ,53875% 714,7861% Actual Revenues 3,277,715 4,118,23880%4,104,19620% Budgeted Revenues 4,118,238 % Diff80%

4 Revenues

PBS Collections MonthFY2015FY2014 May 20,986 20,424 Jun 18,661 20,074 Jul 25,571 21,271 Aug 23,493 14,834 Sept 24,679 28,937 Oct 23,026 32,058 Nov 14,360 26,924 Dec 21,161 28,223 Jan 29,756 Feb 29,630 Mar 21,083 April 27,097 Total 171, ,312 AVG. 21,492 25,026 Budget Avg. 24,583 23,333

6 67% of Budget Year 71% of Total Budget Operating Expenditures –72% of Budget Fire Services Contract –65% of Budget Capital Outlay & Debt Service –33% of Budget –George Kay & Assoc $23,780 –Alexis Fire Equipment $30,981 –Zoll Medical Corp $17,560 Expenditure Highlights

Expenditures Account DescriptionTotal Actual Total Budget % of BudgetTotal Actual Inc/(Dec) from Last Year OPERATING EXPENDITURES Personnel 231, ,00064% 261,358-12% Contractual Services 1,271,567 1,790,88371% 1,132,78412% Office Supplies and Expenses 8,356 9,80085% 19,830-58% Property Expenses 16,396 13,950118% 4,358276% Public Training and Education 2,442 3,00081% 2,2837% Fire Station 151, ,75086% 144,2815% Transfers-Out 723, ,53875% 714,7861% Actual Expenditures 2,405,508 3,328,92172% 2,279,6816% Budgeted Expenditures 3,328,921 % Diff72% DEBT AND CAPITAL EXPENDITURES Debt Expenditures 120, ,53825% 211,224-43% Capital Outlay 77, ,750n/a 1,544,373-95% Actual Expenditures 197, ,28833% 1,755,597-89% Budgeted Expenditures 590,288 % Diff33%

Expenditures

9 Revenue, Expenditure & Fund Balance Revenue, Expenditure & Fund Balance For the 8 Month Ended December 31, 2014 GeneralAmbulanceDebt Service Emergency and RescueTotal Actual TOTAL SURPLUS / (DEFICIT) 872,207 - (197,560) - 674,647 BEGINNING FUND BALANCE 181, , ,432 Residual Equity Transfer ENDING FUND BALANCE 1,053,868 - (153,789) - 900,079

Investments 10 BankDescriptionCurrent RateBank Balance BMO HarrisPublic Funds Checking #4887n/a 32,883 BMO HarrisBusiness Prime Money Market # % 39,881 BMO HarrisPublic Funds Interest Checking # % 652 West Suburban BankMoney Market Account # % 796,491 West Suburban BankChecking #3185n/a 14,525 Suburban Bank & TrustChecking #9767n/a 52,126 $ 963,557 Bank of AmericaCollateral - Fixed Income Assetsn/a 1,516,629