MINUTES OF BOARD OF TRUSTEES MEETING DESPLAINES VALLEY MOSQUITO ABATEMENT DISTRICT May 21, 2026 The public hearing on the proposed 2026-27 Budget and Appropriation Ordinance was called to order by Ms. Henry at 8:07am. No members of the public were present, and a motion was made by Mr. Azzi, seconded by Mr. Rodriguez, and carried by all present to close the public hearing The regular meeting of the Board of Trustees was called to order by Ms. Henry at 8:08am in the board room at 8130 Ogden Avenue, Lyons, IL. Trustees Present: Reatha S. Henry - President Mark S. Azzi - Vice President, Treasurer Tito Rodriguez - Secretary Absent: A motion was made by Mr. Azzi, seconded by Mr. Rodriguez, and carried by all present to accept the minutes of the last regular meeting held on March 19, 2026 as typed. The financial report was reviewed by the trustees. A motion was made by Mr. Azzi, seconded by Mr. Rodriguez, and carried by all present to accept the report as follows: Financial Report Income for Current Fiscal Year Replacement of Corporate Personal Prop. Taxes $ 25,209.79 Back Taxes Received 0.00 Interest Received 0.00 Miscellaneous Income 0.00 Total 2025 Taxes Received after 5/1/26 0.00 Deferred Income (Early Taxes 2026) 0.00 Bills - Monthly Totals March $ 88,080.19 April 65,790.35 May (Thru 5/21) 133,678.75 PAYROLL March 70,350.84 April 45,327.94 May (Thru 5/21) 45,201.99 Page 2 The manager reviewed the proposed Budget and Appropriation Ordinance. The Ordinance has been reviewed by our attorney, with opinion letter submitted. A motion was made by Mr. Rodriguez, seconded by Mr. Azzi, and carried by all present to adopt the 2026-27 Budget and Appropriation Ordinance with attached Certificate of Estimated Revenue as follows: ORDINANCE NO. 2026-5-1 ANNUAL BUDGET AND APPROPRIATION ORDINANCE AN ORDINANCE of the Board of Trustees of the Desplaines Valley Mosquito Abatement District, appropriating monies for its general corporate purposes and special funds to be extended during the fiscal year beginning May 1, 2026 and ending April 30, 2027. BE IT ORDAINED BY THE BOARD OF TRUSTEES OF THE DESPLAINES VALLEY MOSQUITO ABATEMENT DISTRICT OF THE COUNTY OF COOK AND STATE OF ILLINOIS: SECTION 1 - The following sums, or so much thereof as hereby may be authorized by law, and as may be needed, be and the same are hereby appropriated for the corporate purposes of the Desplaines Valley Mosquito Abatement District for the fiscal year beginning May 1, 2026 and ending April 30, 2027. SECTION 2 - The following budget containing an estimate of revenues and expenditures is hereby adopted for the following funds: 1. General Corporate Fund 4. Annual Audit Fund 2. Illinois Municipal Retire. Fund 5. Capital Improvement, Repair or 3. Social Security Fund Replacement Fund 1. GENERAL CORPORATE FUND BEGINNING BALANCE May 1, 2026 $ 837,045.14 Transfer to Cap Improv, Repair or Replacement Fund 247,500.00 TRANSFER TOTAL: 247,500.00 NET BEGINNING BALANCE May 1, 2026 $ 589,545.14 ESTIMATED REVENUES Property Tax $1,480,461.00 Replacement Tax-Corp. Pers. Prop. 33,054.00 Interest Income 10,000.00 Miscellaneous Income 3,000.00 TOTAL ESTIMATED REVENUES: $ 1,526,515.00 TOTAL ESTIMATED FUNDS AVAILABLE $ 2,116,060.14 BUDGETED EXPENDITURES Personal Services $ 1,074,466.00 Contractual Services 362,225.00 Commodities 928,100.00 Contingencies 122,000.00 TOTAL EXPENDITURES/APPROPRIATIONS: $ 2,486,791.00 ENDING BALANCE APRIL 30, 2027 $ - 370,730.86 Page 3 1. GENERAL CORPORATE FUND Personal Services Staff Salaries $ 615,785.00 Field Wages 296,389.00 Health Insurance 116,724.00 Workers Comp. Insurance 25,000.00 Unemployment Insurance 20,568.00 $ 1,074,466.00 Contractual Services Building Maintenance $ 65,000.00 Vehicle Maintenance 24,000.00 Spray Equip. Maintenance 6,000.00 Ditching Equip. Maintenance 500.00 Communications Equip. Maint. 1,500.00 Office Equip. Maintenance 2,400.00 Shop Equipment Maintenance 2,400.00 Field Tools Maintenance 480.00 Lab Equipment Maintenance 6,000.00 Computer Equip. Maintenance 1,200.00 Underground Storage Tank Maint. 5,000.00 Grounds Maintenance 7,200.00 Vehicle Insurance 90,000.00 Operational Liability Insurance 70,000.00 Building/Property Insurance 15,000.00 Equipment Floater Insurance 5,000.00 Telephone 3,600.00 Water 1,200.00 Electricity 6,600.00 Heat - Gas Service 6,500.00 Alarm Monitoring Service 1,400.00 Refuse Service 5,550.00 Banking Charges/Service Fees 530.00 Meetings and Conferences 3,200.00 Postage and Box Rental 1,300.00 Legal Expense of Attorney 2,400.00 Publication of Legal Notices 300.00 Uniforms 3,000.00 Vehicle License & Insp. Fees 700.00 Spray License/Permit Fees 2,400.00 Association Membership Dues 8,175.00 Technical Subscriptions 240.00 Software License Renewals 12,000.00 Gravid/Light Trap Operation 850.00 Waste Tire Disposal Fees 600.00 $ 362,225.00 Page 4 Commodities Public Relations Material $ 3,300.00 Lab Supplies 48,000.00 Office Supplies 2,400.00 Gasoline 50,000.00 Insecticides 800,000.00 Lubricants 4,000.00 Hardware Supplies 2,400.00 Expendable Supplies 18,000.00 $ 928,100.00 Other Expenditures Contingencies $ 96,000.00 Insurance Deductibles 26,000.00 $ 122,000.00 TOTAL OF GENERAL CORPORATE FUND APPROPRIATION: $ 2,486,791.00 2. ILLINOIS MUNICIPAL RETIREMENT FUND (IMRF) BEGINNING BALANCE May 1, 2026 $ 163,251.52 ESTIMATED REVENUES Property Tax $ 125.00 ReplacementTax-Corp Pers.Prop. 325.00 TOTAL ESTIMATED REVENUES: $ 450.00 TOTAL ESTIMATED FUNDS AVAILABLE: $ 163,701.52 BUDGETED EXPENDITURES I.M.R.F. - District Share $ 21,790.00 TOTAL EXPENDITURES/APPROPRIATIONS: $ 21,790.00 ENDING BALANCE April 30, 2027 $ 141,911.52 3. SOCIAL SECURITY FUND BEGINNING BALANCE May 1, 2026 $ 424,621.13 ESTIMATED REVENUES Property Tax $ 0.00 Replacement Pers. Prop Tax 1,621.00 TOTAL ESTIMATED REVENUES: $ 1,621.00 TOTAL ESTIMATED FUNDS AVAILABLE: $ 426,242.13 BUDGETED EXPENDITURES Social Sec.- District Share $ 56,549.00 Medicare - District Share 13,220.00 TOTAL EXPENDITURES/APPROPRIATIONS $ 69,769.00 ENDING BALANCE April 30, 2027 $ 356,473.13 Page 5 4. ANNUAL AUDIT FUND BEGINNING BALANCE May 1, 2026 $ 12,907.28 ESTIMATED REVENUES Property Tax $ 18,000.00 TOTAL ESTIMATED REVENUES: $ 18,000.00 TOTAL ESTIMATED FUNDS AVAILABLE: $ 30,907.28 BUDGETED EXPENDITURES Annual Audit $ 17,000.00 TOTAL EXPENDITURES/APPROPRIATIONS: $ 17,000.00 ENDING BALANCE April 30, 2027 $ 13,907.28 5. CAPITAL IMPROVEMENT, REPAIR OR REPLACEMENT BEGINNING BALANCE May 1, 2026 $ 0.00 Transfer from General Fund 247,500.00 NET BEGINNING BALANCE May 1, 2026 $ 247,500.00 TOTAL ESTIMATED REVENUES: $ 0.00 TOTAL ESTIMATED FUNDS AVAILABLE: $ 247,500.00 BUDGETED EXPENDITURES CAPITAL OUTLAY Office Equipment $ 2,500.00 Lab Equipment 10,000.00 Communication Equipment 5,000.00 Field Equipment 15,000.00 Shop Equipment 10,000.00 Building 5,000.00 Computer System Equipment 5,000.00 Vehicles 120,000.00 UST Mandatory Tank Update 75,000.00 TOTAL EXPENDITURES/APPROPRIATIONS: $ 247,500.00 ENDING BALANCE April 30, 2027 $ 0.00 SECTION 3: That the amount appropriated for District purposes for fiscal year beginning May 1, 2026 and ending April 30, 2027 by fund shall be as follows: 1. GENERAL CORPORATE FUND $ 2,486,791.00 2. ILLINOIS MUNICIPAL RETIRE.FUND 21,790.00 3. SOCIAL SECURITY FUND 69,769.00 4. ANNUAL AUDIT FUND 17,000.00 5. CAPITAL IMPROVEMENT, REPAIR OR REPLACEMENT FUND 247,500.00 TOTAL APPROPRIATIONS: $ 2,842,850.00 Page 6 SECTION 4 - Each appropriated fund total shall be divided among the several objects and purposes specified, and in the particular amounts stated for each fund respectively in Section 2, constituting the total appropriations in the amount of Two Million Eight Hundred Forty Two Thousand Eight Hundred Fifty Dollars and No Cents ($2,842,850.00) for the fiscal year beginning May 1, 2026 and ending April 30, 2027. SECTION 5 - Section 3 shall be and is a summary of the annual Appropriation Ordinance of this District, passed by the Board of Trustees as required by law and shall be in full force and effect as hereinafter provided. SECTION 6 - All sums of money not needed for immediate purposes may be invested in interest bearing obligations, including Certificates of Deposit, of any federally insured State or National Bank or Savings and Loan Association, as provided in the Illinois Public Funds Investment Act. SECTION 7 - Any sum of money heretofore appropriated and not expended now in the Treasury of the Desplaines Valley Mosquito Abatement District, or that hereafter may come into the Treasury of the District, is hereby re-appropriated for this Ordinance. SECTION 8 - All unexpended balances of any item or items of general appropriation for corporate purposes or special funds made by this Ordinance may be expended in making up any deficiency in any other item in the same general appropriation made by this Ordinance. SECTION 9 - If any section, subdivision or sentence of this Ordinance is for any reason held invalid or to be unconstitutional, such decision shall not effect the validity of the remaining portion of this Ordinance. SECTION 10 - A certified copy of the Annual Budget and Appropriation Ordinance shall be filed with the County Clerk of Cook County within 30 days after adoption. SECTION 11 -This Appropriation Ordinance is adopted pursuant to procedures set forth pursuant to the Illinois Revised Statutes. SECTION 12 - That the Secretary of the Board be and hereby is authorized and directed to publish this Ordinance in pamphlet form and this Ordinance shall be in full force and effect upon its adoption, approval, and publication as provided by law. SECTION 13 - Attached hereto as Exhibit “A” and made a part hereof is an estimate of revenues by source anticipated to be received by the District for the fiscal year May 1, 2026 to April 30, 2027. PASSED by the Board of Trustees of the Desplaines Valley Mosquito Abatement District this 21st day of May , 2026, A.D. pursuant to roll call vote as follows: Ayes: 3 Nays: 0 Absent: 0 Page 7 APPROVED this 21st day of May , 2026, A.D. PUBLISHED THIS 21st day of May , 2026, A.D. IN PAMPHLET FORM. Reatha S. Henry President, Board of Trustees ATTEST: Tito Rodriguez Secretary Board of Trustees The manager reviewed pending legislation impacting mosquito abatement districts including progress of the county report on the assessment of mosquito abatement districts. The manager provided an update on the continued environmental assessment process related to soil contamination detected in our underground gasoline storage tank piping upgrade project. The Site Investigation Completion Report has been completed and submitted to the Illinois Environmental Protection Agency (IEPA). The IEPA has six months to respond, and it is anticipated to hear from them by mid-August. The manager requested authorization to participate in the Village of Lyons Fourth of July parade. A motion was made by Mr. Rodriguez, seconded by Mr. Azzi, and carried by all present to grant the requested authorization. The manager provided an update on operations to date. A motion was made by Mr. Azzi, seconded by Mr. Rodriguez, and carried by all present to adjourn the meeting at 8:30am. Approved this day of , 2026. Reatha S. Henry, President Tito Rodriguez, Secretary