MINUTES OF BOARD OF TRUSTEES MEETING DESPLAINES VALLEY MOSQUITO ABATEMENT DISTRICT DECEMBER 1, 2023 The regular meeting of the Board of Trustees was called to order by Ms. Henry at 8:04am in the board room at 8130 Ogden Avenue, Lyons, IL. Trustees Present: Reatha S. Henry - President Mark S. Azzi - Secretary, Treasurer Absent: A motion was made by Mr. Azzi, seconded by Ms. Henry, and carried by all present to accept the minutes of the last regular meeting held on September 21, 2023 as typed. The financial report was reviewed by the trustees. A motion was made by Mr. Azzi, seconded by Ms. Henry, and carried by all present to accept the report as follows: Financial Report Income for Current Fiscal Year Replacement of Corporate Personal Prop. Taxes $ 144,447.06 Back Taxes Received 8,367.52 Interest Received 42,317.80 Miscellaneous Income 28,644.99 Total 2022 Taxes Received after 5/1/23 286,998.82 Deferred Income (Early Taxes 2023) 0.00 Bills - Monthly Totals September $ 55,210.85 October 60,783.28 November 36,922.68 December (Thru 12/1) 300.00 PAYROLL September $ 58,773.01 October 66,579.83 November 47,435.51 December (Thru 12/1) 0.00 Page 2 Discussion was held on the status of trustee re-appointment and addressing trustee vacancies. Mr. Azzi was re-appointed on October 19 for an additional four year term with the re-appointment of Ms. Henry expected shortly. The manager reviewed past workers compensation insurance costs. Current coverage is due to expire on 12/15/23. A renewal quotation from our current carrier, Insurance Company of the West (ICW) was reviewed. The upcoming policy has a premium of $ 13,356 which reflects a 1.2% increase over the current premium. A motion was made by Mr. Azzi, seconded by Ms. Henry, and carried by all present to renew workers compensation insurance coverage through ICW for the upcoming 12/15/23 - 12/15/24 policy period. The manager reviewed a draft copy of the 2023 Operations Report. A motion was made by Mr. Azzi, seconded by Ms. Henry, and carried by all present to approve the draft report with subsequent distribution. The manager reviewed the current fleet evaluation performed on an annual basis. Overall, the fleet remains in excellent condition with no vehicle replacement recommended at present. Any vehicles considered for replacement at the end of our 2024 season will be addressed at that point in time. The manager indicated that current Blue Cross/Blue Shield (BCBS) healthcare insurance coverage is being renewed by the insurance carrier for 2024. Premiums will increase 8.2%, with employee contributions remaining the same. A motion was made by Ms. Henry, seconded by Mr. Azzi, and carried by all present to maintain permanent employee healthcare insurance through 2024 with BCBS and adopt the following: ORDINANCE NO. 2023-12-2 PERMANENT EMPLOYEE HEALTHCARE INSURANCE COVERAGE AN ORDINANCE of the Board of Trustees of the Desplaines Valley Mosquito Abatement District revising permanent employee healthcare insurance coverage effective January 1, 2024. WHEREAS, the Board of Trustees of the Desplaines Valley Mosquito Abatement District has addressed permanent employee healthcare insurance initially through Ordinance No. 2014-12-2, superceded by Ordinance No. 2015-12-2, Ordinance No. 2016-12-2, Ordinance No. 2017-12-2, Ordinance No. 2018-12-2, Ordinance No. 2019-12-3, Ordinance No. 2020-12-2, Ordinance No. 2021-12-2, and Ordinance No. 2022-12-2; and, WHEREAS, Blue Cross/Blue Shield has renewed group coverage currently in effect for calender year 2023 through December 31, 2024 with revisions to 2024 deductibles/out of pocket expenses; NOW, THEREFORE BE IT ORDAINED BY THE BOARD OF TRUSTEES OF THE DESPLAINES VALLEY MOSQUITO ABATEMENT DISTRICT, COUNTY OF COOK, STATE OF ILLINOIS: SECTION 1: All provisions set forth by Ordinance No. 2019-12-3 adopted on December 6, 2019 be extended through December 31, 2024 with revisions as outlined: Page 3 Section 5: Renewal policy has $3,200 single/$6,400 family deductible with $3,700 single/$11,100 family out of pocket expense. District reimbursed deductible/out of pocket expenses are increased to $3,700 single/$7,400 family maximums respectively. SECTION 2: The provisions of this Ordinance will become effective on and after January 1, 2024. PASSED by the Board of Trustees of the Desplaines Valley Mosquito Abatement District this 1st day of December, 2023 , A.D. pursuant to roll call vote as follows: Ayes: 2 Nays: 0 Absent: 0 APPROVED this 1st day of December, 2023, A.D. Reatha S. Henry President, Board of Trustees ATTEST: Mark S. Azzi Secretary/Treasurer, Board of Trustees Data used to determine any cost of living increase for permanent employees was reviewed. The CPI-U Index of 284.375 for September 2023 reflects a 2.3% increase over the 279.253 index for September 2022. A motion was made by Mr. Azzi, seconded by Ms. Henry, and carried by all present for the following: a) A 3.5% cost of living increase be granted to all permanent employees effective December 4, 2023. b) Grant three additional vacation days as a bonus to permanent employees for specific use during the upcoming holiday period with formal closure of operations between December 22, 2023 through January 1, 2024. The proposed 2023 tax levy reflects no increase from the 2022 levy. The proposed levy conforms to all applicable truth in taxation criteria with opinion letter from our attorney reviewed. A motion was made by Mr. Azzi, seconded by Ms. Henry, and carried by all present to adopt the 2023 Tax Levy Ordinance as follows: Page 4 ORDINANCE NO. 2023-12-1 TAX LEVY ORDINANCE AN ORDINANCE FOR THE LEVY AND ASSESSMENT OF TAXES FOR GENERAL CORPORATE PURPOSES AND SPECIAL FUNDS FOR THE FISCAL YEAR BEGINNING MAY 1, 2023 AND ENDING APRIL 30, 2024 OF THE DESPLAINES VALLEY MOSQUITO ABATEMENT DISTRICT, COUNTY OF COOK, AND STATE OF ILLINOIS WHEREAS, the Board of Trustees of the Desplaines Valley Mosquito Abatement District, in the County of Cook and State of Illinois, did on the 18th day of May, 2023, pass and adopt the Annual Budget and Appropriation Ordinance for the said Desplaines Valley Mosquito Abatement District for the fiscal year commencing on the 1st day of May, 2023, and ending on the 30th day of April, 2024, the amount of which is ascertained to be the aggregate sum of THREE MILLION ONE HUNDRED NINE THOUSAND THREE HUNDRED TWELVE DOLLARS AND NINETEEN CENTS ($3,109,312.19) which said Annual Budget and Appropriation Ordinance was duly passed and approved on the 18th day of May, 2023; and published in pamphlet form on May 18, 2023; BE IT ORDAINED BY THE PRESIDENT AND BOARD OF TRUSTEES OF THE DESPLAINES VALLEY MOSQUITO ABATEMENT DISTRICT, COUNTY OF COOK, STATE OF ILLINOIS; SECTION 1: That there be and hereby is levied upon all of the taxable property within the territorial limits of the Desplaines Valley Mosquito Abatement District, for the fiscal year beginning on May 1, 2023 and ending on April 30, 2024, the total sum of ONE MILLION FOUR HUNDRED NINETY EIGHT THOUSAND FIVE HUNDRED EIGHTY SIX DOLLARS AND NO CENTS ($1,498,586.00). The specific purposes for which appropriations were made and for which this levy is made and the sum or amount appropriated for each purpose, respectively, are as follows: to-wit: CATEGORY AMOUNT OF OTHER TO BE RAISED APPROPRIATION REVENUE BY TAX LEVY I. GENERAL CORPORATE FUND Personal Services Staff Salaries $ 639,396.00 $ 323,091.00 $ 316,305.00 Field Wages 299,096.00 95,365.00 203,731.00 Health Insurance 78,208.00 9,102.00 69,106.00 Workers Comp. Insurance 36,000.00 18,419.00 17,581.00 Unemployment Insurance 15,731.00 4,897.00 10,834.00 $ 1,068,431.00 $ 450,874.00 $ 617,557.00 Contractual Services Building Maintenance $ 65,000.00 $ 17,177.00 $ 47,823.00 Vehicle Maintenance 24,000.00 5,971.00 18,029.00 Spray Equip. Maintenance 6,000.00 4,800.00 1,200.00 Ditching Equip. Maintenance 500.00 381.00 119.00 Communications Equip. Maint. 1,500.00 333.00 1,167.00 Office Equipment Maintenance 2,400.00 1,524.00 876.00 Shop Equipment Maintenance 2,400.00 1,272.00 1,128.00 Field Tools Maintenance 480.00 366.00 114.00 Lab Equipment Maintenance 6,000.00 5,574.00 426.00 Computer Equip. Maintenance 1,200.00 54.00 1,146.00 Underground Strg. Tank Maint 5,000.00 5,000.00 0.00 Page 5 AMOUNT OF OTHER TO BE RAISED APPROPRIATION REVENUE BY TAX LEVY Grounds Maintenance 7,200.00 314.00 6,886.00 Vehicle Insurance 75,000.00 20,935.00 54,065.00 Operational Liability Ins. 55,000.00 12,028.00 42,972.00 Building/Property Insurance 7,000.00 2,600.00 4,400.00 Equipment Floater Insurance 3,000.00 1,732.00 1,268.00 Telephone 3,000.00 998.00 2,002.00 Water 1,300.00 426.00 874.00 Electricity 5,800.00 1,642.00 4,158.00 Heat - Gas Service 5,900.00 2,034.00 3,866.00 Alarm Monitoring Service 1,050.00 205.00 845.00 Refuse Service 4,950.00 1,075.00 3,875.00 Banking Charges/Service Fees 495.00 385.00 110.00 Meetings and Conferences 7,200.00 5,025.00 2,175.00 Postage and Box Rental 1,258.00 785.00 473.00 Legal Expense - Attorney 2,400.00 2,400.00 0.00 Publication of Legal Notices 300.00 194.00 106.00 Uniforms - Laundry Service 3,000.00 955.00 2,045.00 Vehicle License & Inspec.Fees 290.00 240.00 50.00 Spray License/Permit Fees 700.00 445.00 255.00 Association Membership Dues 565.00 0.00 565.00 Technical Subscriptions 240.00 240.00 0.00 Software License Renewals 7,500.00 7,500.00 0.00 Gravid/Light Trap Operation 850.00 450.00 400.00 Waste Tire Disposal Fees 600.00 600.00 0.00 $309,078.00 $105,660.00 $ 203,418.00 Commodities Public Relations Material $ 1,500.00 $ 1,410.00 $ 90.00 Lab Supplies 48,000.00 6,846.00 41,154.00 Office Supplies 2,400.00 0.00 2,400.00 Gasoline 50,000.00 16,250.00 33,750.00 Insecticides 995,781.19 515,320.19 480,461.00 Lubricants 4,000.00 1,654.00 2,346.00 Janitorial Supplies 1,200.00 879.00 321.00 Hardware Supplies 2,400.00 786.00 1,614.00 Expendable Supplies 18,000.00 11,144.00 6,856.00 $ 1,123,281.19 $554,289.19 $ 568,992.00 Other Expenditures Contingencies $ 96,000.00 $ 84,506.00 $ 11,494.00 Insurance Deductibles 26,000.00 3,465.00 22,535.00 $ 122,000.00 $ 87,971.00 $ 34,029.00 GENERAL FUND TOTALS: $ 2,622,790.19 $1,198,794.19 $1,423,996.00 II. ILLINOIS MUNICIPAL RETIREMENT FUND (IMRF) IMRF - District Share $ 11,932.00 $ 11,932.00 $ 0.00 IMRF - FUND TOTALS: $ 11,932.00 $ 11,932.00 $ 0.00 Levied for the foregoing annual requirement of the Illinois Municipal Retirement Fund from which the special tax for that purpose is in addition to all other taxes. Page 6 III. SOCIAL SECURITY FUND Social Security Dis. Share $ 54,211.00 $ 0.00 $ 54,211.00 Medicare - District Share 12,679.00 0.00 12,679.00 SOCIAL SECURITY FUND TOTALS: $ 66,890.00 $ 0.00 $ 66,890.00 Levied for the foregoing annual requirement of District’s share of social security and medicare contribution from which the special tax for that purpose is in addition to all other taxes. IV. ANNUAL AUDIT FUND Annual Audit $ 7,700.00 $ 0.00 $ 7,700.00 AUDIT FUND TOTALS: $ 7,700.00 $ 0.00 $ 7,700.00 Levied for the foregoing annual requirement of an annual audit from which the special tax for that purpose in addition to all other taxes. V. CAPITAL IMPROVEMENT, REPAIR OR REPLACEMENT FUND Office Equipment $ 7,500.00 $ 7,500.00 $ 0.00 Lab Equipment 10,000.00 10,000.00 0.00 Communications Equipment 5,000.00 5,000.00 0.00 Field Equipment 25,000.00 25,000.00 0.00 Shop Equipment 15,000.00 15,000.00 0.00 Building 7,500.00 7,500.00 0.00 Computer System Equipment 9,500.00 9,500.00 0.00 Vehicle Purchase 250,000.00 250,000.00 0.00 UST Mandatory Tank Update 70,500.00 70,500.00 0.00 FUND TOTALS: $ 400,000.00 $ 400,000.00 $ 0.00 *SUMMARY* The following are the total taxes to be levied for: GENERAL CORPORATE FUND $ 1,423,996.00 ILLINOIS MUNICIPAL RETIREMENT FUND 0.00 SOCIAL SECURITY FUND 66,890.00 ANNUAL AUDIT FUND 7,700.00 CAPITAL IMPROVEMENT,REPAIR OR REPLACEMENT FUND 0.00 $ 1,498,586.00 SECTION 2: The secretary of the Desplaines Valley Mosquito Abatement District is hereby directed to file with the County Clerk of Cook County a certified copy of this Levy Ordinance, and said County Clerk, aforesaid, is hereby requested and directed to cause the sum of ONE MILLION FOUR HUNDRED NINETY EIGHT THOUSAND FIVE HUNDRED EIGHTY SIX DOLLARS AND NO CENTS ($1,498,586.00) to be extended upon and against the taxable property within the territorial limits of the Desplaines Valley Mosquito Abatement District in accordance with the laws of the statutes of the State of Illinois, in such case made and provided. SECTION 3: In the event the levy extension exceeds the tax cap limitation as specified in the provisions of the Property Tax Extension Limitations Act, the County Clerk of Cook County is hereby requested to proportionally reduce the levy of each fund subject to the Act. Page 7 SECTION 4: The Treasurer of this District is hereby directed to transfer the sum of FOUR HUNDRED THOUSAND DOLLARS AND NO CENTS ($400,000.00) on hand in the General Corporate Fund on April 30, 2023 and not otherwise pledged or allocated to a particular purpose in such Fund to the Capital Improvement, Repair or Replacement Fund for the purposes heretofore itemized in Section 1 of this Ordinance; said amount, together with all other funds on hand in the Capital Improvement, Repair or Replacement Fund being less than one-half of one percent of the total equalized assessed valuation of all property subject to taxation by the District. SECTION 5: All other ordinances or parts of ordinances in conflict herewith, are hereby repealed. SECTION 6: This ordinance shall take effect and be in full force from and after its passage and approval. PASSED by the Board of Trustees of the Desplaines Valley Mosquito Abatement District this 1st day of December, 2023, A.D. pursuant to roll call vote as follows: Ayes: 2 Nays: 0 Absent: 0 APPROVED this 1st day of December, 2023, A.D. ATTEST: Reatha S. Henry President, Board of Trustees Mark S. Azzi Secretary/Treasurer, Board of Trustees The manager reviewed the status of litigation against Galena Chrysler/Jeep. A status hearing was held on November 30 with next status hearing on February 1, 2024. Replacement costs for the rear and front office floor areas were reviewed. The rear office requires approximately 320 square feet of 12"x12" vinyl composition tile (VCT) to replace current 43 year old asbestos floor tile. VCT is the only option for the high traffic floor area of the rear office, plus being able to accommodate rear entrance floor to door clearance issues and the floor access door to our basement. The front office/board room encompasses approximately 630 square feet of GerFlor interlocking tile to be installed over existing asbestos floor tile. The interlocking tile is an excellent solution to dealing with a new floor without extensive asbestos remediation. Proposals have been received from flooring contractors and summarized as follows: Page 8 Rear Office Front Office/Board Room Diverzify Flooring, Itasca, IL $ 3,174.12 $ 6,993.00 Superior Flooring, Franfort, IL $ 3,150.00 $ 7,650.00 Johnson Floor Co., Countryside, IL $ 2,595.00 $ 6,520.00 Consolidated Flooring, Addision, IL $ 3,141.86 $ 9,964.19 For Rear Office, Diverzify quoted Tarkett VCT. All other proposals quoted Armstrong Standard Excelon Imperial Texture VCT. Both VCT’s are commercial grade, 1/8" thick with thru-color. For Front Office/Board Room, all proposals quoted GerFlor Attraction Series interlocking tile. Asbestos remediation will be required by a separate contractor. In the rear office, all tile/adhesive will require removal for installation of new floor tile. The front office will require approximately 30 square feet of tile by the front door to be removed to maintain clearance between the new floor and steel door. Proposals from licensed asbestos contractors have been received and summarized as follows: Rear/Front Offices Asbestos Project Management, Plainfield, IL $ 6,900.00 Bluestone Environmental, Bridgeview, IL $ 12,000.00 Celtic Environmental Co., Chicago Ridge, IL $ 8,578.00 Northern Environmental Development, Chicago, IL $ 7,650.00* (*) Proposal does not include cost of third party air sampling upon completion of remediation. Cost for this service varies from $400-$750. All proposals include $2,200 Cook County Permit and $150 State EPA Permit A motion was made by Ms. Henry, seconded by Mr. Azzi, and carried by all present to proceed with floor replacement with proposal submitted by Johnson Floor Company accepted for floor installation in both office areas, and proposal submitted by Asbestos Project Management for necessary asbestos remediation. The tentative meeting schedule for 2024 was discussed with dates as follows: Thursday March 21 (Preliminary Budget & Insurance Discussion) Thursday May 16 (Public Hearing, Adopt Budget/Appropriation Ordinance) Thursday July 18 Thursday September 19 Friday December 6 (Adoption of Tax Levy) Discussion was held on utilizing the services of The Roosevelt Group, a government relations firm in conjunction with the North Shore Mosquito Abatement District to introduce a revision to the Mosquito Abatement Districts Act, and monitor pending legislation impacting the District. A motion was made by Mr. Azzi, seconded by Ms. Henry, and carried by all present to utilize the services of The Roosevelt Group during 2024 at a cost not to exceed $5,000.00. Page 9 A motion was made by Mr. Azzi, seconded by Ms. Henry, and carried by all present to adjourn the meeting at 9:01am. Approved this day of , 2024. Reatha S. Henry, President Mark S. Azzi, Secretary/Treasurer