These are fees collected from payment of parking tickets.
Special Use tax is collected for certain properties zoned for commercial use as they put an additional policing burden on the Village Police Department by the nature of their use.
- Holiday Inn Express
- Irgens Development Partners, LLC (2610 Lake Cook Road)
- Shoppes of Riverwoods
Circuit Court Fines
This is the police department's portion of fees collected by the court for Court Supervision Fee, and DUI Fines
Cell Tower Leases
The Village leases out space to communications carriers such as AT&T, Sprint, et al on the Village water tower sited on Saunders Road north of Deerfield Road. The leases are available at Village Hall for inspection upon request.
Administrative fees paid by violators for the release of seized vehicles, pursuant to the Village of Riverwoods Home Rule authority in regards to seizure and impoundment of motor vehicles used in connection with certain illegal activities.
The Village sells Lake Michigan water sourced primarily through a long-term contract with the Village of Northbrook to Riverwoods Village residents (homes and businesses) on a full cost recovery basis.
Tap on Fees for Water & Sewer
The Village charges a fee for residents who elect or in some cases are required1 to connect their home or business to the Village water supply and/or Village sanitary sewer system. The fees are set annually by the Village Board to reflect the then current average costs of construction.
Personal Property Replacement Tax
Replacement taxes are revenues collected by the state of Illinois Department of Revenue and paid to local governments to replace money that was lost by local governments when their powers to impose personal property taxes on corporations, partnerships, trusts, S corporations and public utilities were taken away.
These taxes resulted when the new Illinois Constitution directed the legislature to abolish business personal property taxes and replace the revenue lost by local government units and school districts. In 1979, a law was enacted to provide for statewide taxes to replace the monies lost to local governments.
What are the rates?
- Corporations pay a 2.5 percent tax on income.
- Partnerships, trusts, and S corporations pay a 1.5 percent tax on income.
- Public utilities pay a 0.8 percent tax on invested capital.
Special Inspection Fees
Special inspection fees are imposed by the Lincolnshire/Riverwoods Fire Protection District for new building fire safety inspections and passed through to builders/residents. As a result the revenue from special inspection fees is completely offset by the fees imposed by the Fire Department.
Interest from Bank Accounts
The Village receives interest on funds deposited for each of the various and sundry funds designated by the Village Board - the General Fund can be thought of as the day-to-day "checking account" for the Village while other funds are specialized and restricted in their use.
Burglar Alarm Registration & False Alarm Fines
The Village imposes a registration fee based on the then current fee schedule on home and business burglar alarms as required by Section 5-1F-4 of the Village Ordinances.
If a home that can be connected to a water main is sold, the new owner is required to connect to the Village water system.
The Village Ordinances further allow for a fine to be imposed in the event of excessive (more than three per year) false alarms.
Motor Fuel Tax
The Motor Fuel Tax is imposed by the State of Illinois on the privilege of operating motor vehicles on public highways and recreational watercraft on waterways in Illinois. It is paid by distributors and suppliers, who collect the tax from their customers. A portion of the state Motor Fuel Tax is allocated to the Village based on the population of the Village as a percentage of the state population.
Lincolnshire Sewer Transmission Fee
The Village has signed an inter-governmental agreement with the Village of Lincolnshire to allow Lincolnshire sewers on North Duffy Lane to connect to the Lake County sewer system through Riverwoods for an annual fee. The Village of Riverwoods pays a smaller fee to Lincolnshire as part of the same inter-governmental agreement for transport of sewage through the Lincolnshire system.
Grinder Pump Maintenance Fees
Prior to 2009, the Village imposed a user fee for those residents who connected to the Village sanitary sewer system by means of a low-pressure line requiring a grinder pump. The low-pressure service line is primarily employed in the area of the Village known as South Riverwoods. This fee has been struck from the fee schedule as it is now included in the Lake County sewer fee and remitted to the Village.
How does the Village spend our money?
The Village of Riverwoods spent $2,934,887 in 2008 and retained $1,366,431 to fund reserves. The bulk of the money was spent running the day-to-day business of the Village, providing Lake Michigan water to those residents that have elected to buy Village water and providing 24x7 police protection to the Village. Breaking each of these areas down into the major expense line items, a picture emerges of where the money goes. The largest single expense is the police department. It accounted for 1/3rd of all Village expenses in 2008. The water department was the next largest expense and related to the purchase of water from Deerfield and Northbrook.
The following table provides greater detail on where the Village spent money by department in 2008 (unaudited financials):
|General Fund (Village Hall, et al)||Police Fund (Police Dept)||Water Fund (Water System)|
|Salaries & Taxes||$377,609||Salaries & Taxes||$816,495||Water Purchase||$503,611|
|Engineer's||$102,726||Legal||$86,115||Other Prof Service||$50,000|
|Snow Removal||$98,466||Other Prof Services||$82,609||Salaries & Taxes||$31,962|
|Insurance (Health)||$38,052||Insurance (Health)||$70,607||Engineers||$12,562|
|Insurance (Property & Casualty)||$60,059||Gas for Squads||$35,974||Maint.-Equipment||$7,867|
|Other Prof Services (contractors)||$74,596||Crime Lab||$9,111||Maint.-System||$5,357|
|Retained for Reserves||$1,434,826|
Maint-Building expenses included circa $40,000 in capital improvements to Village Hall and the Police Building.
Legal fees for 2008 include circa $40,000 to negotiate the quadrennial police union contract.
Table 2: Expenses by Department - Un-audited
The following pages explain each expense category in detail.
Major Expense Categories
- General Fund
- Salaries & Taxes
- Legal Fees
- Engineering Fees
- Snow Removal
- Insurance (Health)
- Insurance (Property & Casualty)
- Other Prof Services (contractors)
- Forester Fees
- Village Voice
- Office Supplies
- Police Fund
- Salaries & Taxes
- Legal Fees
- Other Prof Services
- Insurance (Health)
- Gas For Squads
- Crime Lab
- Water Fund
- Water Purchase
- Meter Readers
- Other Prof Service
- Salaries & Taxes
- Engineer Fees
Salaries & Taxes - General Fund
The Village employs eight staff plus the Mayor to run the daily affairs of the Village broken down as follows (as of December 31, 2008):
3 - Building Department (inspections, permits)
2 - Finance Department & Water Billing (prepare/collect water bills, maintain Village financial reporting)
3 - Village Clerk, Secretarial & Clerical staff
The Salaries & Taxes account includes all compensation to the Village staff and taxes (FICA1 & IMRF2) paid on their behalf.
Elected officials in the Village are all volunteers and receive no compensation with the exception of the Mayor and the Village Clerk. The Mayor is paid a stipend of $54,743 per year plus health care insurance while the Village Clerk is paid a stipend of $12,000 per year; the Mayor's stipend is set by statute (Village Ordinance 1-5-2-1) as is the Village Clerk's stipend (Village Ordinance 04-10-13).
Legal Fees - General Fund
On a regular basis, the Village requires legal advice for the drafting of ordinances, prosecution of ordinance violations and response to inquiries from other governing bodies and regulatory agencies. Three law firms are used for three distinct activities:
Jack Siegel of Holland & Knight ($30,000 in legal fees in 2008, billed at $2,500 per month)
Jack provides senior counsel with nearly 60 years experience in municipal law in Illinois and also represents communities as diverse as Arlington Heights, Schaumburg and Evanston. Jack's wealth of experience is of benefit to the Village as his advice has guided the Board for many years.
Bruce Huvard of Cohen, Salk & Huvard, P.C. ($77,000 in legal fees in 2008, billed at a rate of $240 per hour)
Bruce attends most Village Board meetings (without charge) and some Village Plan Commission meetings as well as weekly staff meetings. He also drafts all Village ordinances and handles day-to-day legal matters for the Village as the Village attorney.
Doug Zeit, Law Office of Douglas E. Zeit , Village Prosecutor.($140 per hour)
Federal Insurance Contribution Act commonly known as Social Security Taxes
Illinois Municipal Retirement Fund
Doug represents the Village in traffic and ordinance violations before the County Court in Waukegan or the Mundelein branch court.
Engineering Fees - General Fund
The Village has a retained the services of the civil engineering firm, Gewalt Hamilton Associates, Inc. to act as the Village Engineering department providing engineering design and project management for any construction or major repair work in the Village.
The monthly retainer pays for a shared resource dedicated to the Village of Riverwoods to attend all Village staff meetings and the Board of Trustees meeting.
The Village pays an hourly rate for services on specific projects as and when required.
Snow Removal - General Fund
The Village has contracted for snow removal on the three roads maintained by the Village and the parking areas and driveway at Village Hall. Currently the Village has contracted with the low bidder on an event basis to plow snow when the snowfall exceeds 2" or to apply a salt/gravel mix when the roads are icy. Several years ago the Village contracted on a flat fee basis for snow removal and has found through experience that the Village spends less over a multi-year period by contracting for snow removal on a per snow event basis.
Insurance - Health - General Fund
The Village purchases health insurance for Village employees through the State of Illinois public employee program managed by Central Management & Services. In prior years the Village worked with a private insurance broker to purchase health care coverage for employees and found Central Management & Services to be a less expensive alternative.
Insurance - Property & Casualty - General Fund
The Village carries insurance coverage to protect against damage to Village buildings, auto insurance for Village owned vehicles and healthcare insurance for Village employees. Policies are purchased through the following insurance agencies and companies:
|Property & Casualty||Rick Small||Damage to Village buildings|
|Auto Insurance||Rick Small||Damage to Village owned vehicles or damage to 3rd parties by Village-owned vehicles|
Other Prof Services (contractors) - General Fund
The Village has contracted with Highland Solutions to maintain the Village office computer network. In addition ad hoc contractors required on an as needed basis are included in this expense category.
Maint-Building - General Fund
The Village contracts with the SKS (Al Solomon) who was the most recent lowest bidder for janitorial services in Village Hall and the Police station.
Forester Fees - General Fund
The Village contracts with Urban Forest Management to retain the services of Chuck Stewart as the Village Forester. The Village Forester provides advice on removal of diseased trees, pest control (such as gypsy moths and the emerald ash borer) and maintenance of woodlands in the Village.
NSSRA - General Fund
The Northern Suburban Special Recreation Association (NSSRA) is an intergovernmental partnership of ten park districts, two cities and one village in the northern suburban area of Chicago. NSSRA provides and facilitates year-round recreation programs and services for children and adults with disabilities who live in the partner communities. The Village of Riverwoods participates in this program along with neighboring communities:
- Deerfield Park District
- Glencoe Park District
- Glenview Park District
- Park District of Highland Park
- City of Highwood
- Kenilworth Park District
- Lake Bluff Park District
- City of Lake Forest Recreation Department
- Northbrook Park District
- Northfield Park District
- Village of Riverwoods
- Wilmette Park District
- Winnetka Park District
Village Voice - General Fund
The Village Voice is a monthly newsletter published by the Village to provide news and information about the Village to all Village residents. Costs incurred include editing, printing and distributing the newsletter via USPS twelve times a year.
Editorial - Jackie Borchew
Printer - Diemand Printing
Office Supplies - General Fund
The Village purchases offices supplies (paper, printer cartridges, etc.) from Quill Office Supplies on an as needed basis.
Salaries & Taxes - Police Fund
The Village employs 4 full-time patrol officers, 8 part-time patrol officers, 1 corporal, 1 commander and a Chief of Police along with two part-time clerical staff. All patrol officers and the corporal and commander regularly patrol Village streets to provide 24x7 police protection in the Village. The Salaries & Taxes account includes all compensation to the Village staff and taxes (FICA & IMRF) paid on their behalf.
Auto - Police Fund
The Village replaces patrol cars on an as-needed basis, purchasing vehicles through the State of Illinois Joint Purchasing Program bid (or through a local dealer if the price matches or is less than the State negotiated pricing) to ensure we purchase patrol vehicles at the lowest possible prices.
Legal Fees - Police Fund
Legal fees incurred by the Police department are primarily for the Village Prosecutor, Doug Zeit who represents the Village in traffic and ordinance violations before the County Court in Waukegan or the Mundelein branch court.
Other Prof Services - Police Fund
This fund pays other organizations for services provided to the Village Police Department. The main payee is the Village of Lincolnshire which provides Police dispatch services at a fraction of the cost of a dedicated dispatch facility.
Insurance (Health) - Police Fund
Health Insurance is offered to the 7 full-time officers through the State of Illinois Municipal Group healthcare plan.
Gas For Squads - Police Fund
The Village has a tax exempt fleet account with Speedway Super America and has negotiated a discount of $0.04/gallon for fueling patrol cars and other Village vehicles (currently this includes two used patrol cars allocated to the Building Inspector and Mayor respectively).
Crime Lab - Police Fund
The Village participates in the Northeastern Illinois Regional Crime Laboratory located in Vernon Hills. Like other members, the Village pays an annual fee based on the Village population for unlimited use. The crime lab is used in cases of burglary, violent crimes, etc.
The Village signed a 30 year contract in June 2008 with the Village of Northbrook to supply Lake Michigan water at a negotiated rate substantially less than the rate offered by Highland Park/Deerfield. A copy of the Agreement is available upon request from Village Hall.
Meter Readers - Water Fund
The Village has engaged Swanson Water Treatment to read water meters once per calendar quarter.
"Other Prof Service" Water Fund
Various contractors that do different water line repairs and projects they are not regular vendors and are listed under this account. The specific contracts and amounts are listed in the expenditures log.
Salaries & Taxes -Water Fund
One full-time employee plus a partial full time employee is dedicated to water billing and project management.
Engineer Fees - Water Fund
The Village has a retained the services of the civil engineering firm, Gewalt Hamilton Associates, Inc. to act as the Village Engineering department providing engineering design and project management for any work on the water system.
The Village pays an hourly rate for services on specific projects as and when required.
Maint.-Equipment -Water Fund
The Village has retained Swanson Water Treatment to maintain the Pumping Station on a monthly basis. Any specialized work or repair is evaluated on a case-by-case basis and put out to bid.
Maint.-System - Water Fund
The Village has retained Swanson Water Treatment monitor and manage the water system and including purification as required by state law.