CIP FY 2027–2031: Village of Northbrook Five-Year Capital Improvement Plan

The Village of Northbrook's FY 2027–2031 Capital Improvement Plan (CIP) is a long-range planning document covering capital projects across nine funding funds for the five-year period from May 1, 2026 (FY27) through April 30, 2031 (FY31). Presented by Village Manager Cara Pavlicek to the Village Board on October 21, 2025, the document identifies anticipated capital needs, infrastructure improvements, and major equipment purchases. Importantly, this year's CIP is explicitly not tied to FY27 budget funding limits, pending a Strategic Planning process to be completed by April 2026.

The single largest category of spending in the plan involves three major facility replacements — a new Fire Station #11 (estimated at $22 million), a new Fleet Maintenance Garage (estimated at $22.7 million), and a future Police Station replacement still under study — all funded through the Facility Capital Projects Fund. Beyond facilities, the plan covers road resurfacing and reconstruction across more than 130 centerline miles of Village streets, water main replacements, sanitary sewer lining, stormwater improvements, and ongoing replacement of the Village's fleet of police, fire, and public works vehicles. Capital expenditures as a share of total expenditures have grown significantly, from 11.5% actual in FY24 to 20.8% actual in FY25.

Residents should note several high-impact items: Skokie Boulevard is scheduled for a major resurfacing in FY27 contingent on federal grant contingency funding; the Village is transitioning its police and fire fleet toward hybrid vehicles; Fire Station 12 windows and multiple Public Works facility systems need near-term repair; and a significant portion of FY27 and FY28 General Fund capital is marked "To Be Determined," reflecting that final appropriations await Strategic Plan adoption in April 2026.

Village of Northbrook Employee Compensation – Fiscal Year 2027

This document is the Village of Northbrook's publicly mandated employee compensation report filed under Illinois Public Act 097-0609, covering Fiscal Year 2027 (ending April 30, 2027). It lists estimated compensation for all full-time village employees across every department, broken down by base salary, clothing allowance, vehicle allowance, health insurance, and total cash compensation, along with accrued vacation and sick leave entitlements.

Residents will find that the Village employs staff across seven major departments — the Village Manager's Office (including HR and Sustainability), Development, Finance, Fire, Police, Information Technology, and Public Works (including Water, Sewer, and Stormwater divisions). The Fire and Police departments account for the largest share of personnel and compensation, with many positions carrying total cash compensation well above $150,000 once health insurance and allowances are included. The Village Manager's compensation is explicitly excluded from this report and referred to a separate contract.

All figures are noted as estimates; actual compensation may vary slightly, and the report may include additional pay tied to temporary assignments. No department-level totals, fund balances, tax levy amounts, or capital project data are contained in this document — it is solely an employee-by-employee compensation disclosure.

Village of Northbrook FY 2027 Adopted Budget

The Village of Northbrook's Fiscal Year 2027 Adopted Budget covers the period May 1, 2026 through April 30, 2027 and was adopted by the Village Board on April 14, 2026. The document encompasses all Village funds — General Fund, enterprise funds, capital projects funds, debt service, special revenue funds, internal service funds, fiduciary (pension) funds, and the Northbrook Public Library — totaling approximately $187.9 million in gross expenditures before excluding interfund transfers, or $180.2 million net of interfund transfers. The prior-year amended FY 2026 budget (net of transfers) was $168.3 million, reflecting meaningful year-over-year growth driven primarily by capital facility construction and debt service.

For residents, the most significant items in this budget are a 12.3% increase in the total Village property tax levy (an additional $2.8 million), driven by higher pension contributions, increased debt service, and general operating cost growth. The Village is in the midst of a major facilities investment cycle — simultaneously constructing a new Fire Station 11 and Fleet Maintenance Garage, and planning for a new Police Station and Fire Headquarters — funded largely through $38 million in new bond proceeds. Despite this capital pressure, the General Fund ends FY 2027 with a projected unrestricted fund balance of approximately $26.4 million, well above the Village's 40%-of-operating-revenue reserve policy target of roughly $22.8 million.

The budget also reflects the Village's first-ever Strategic Plan nearing adoption, four net new staff positions, an 18% anticipated health insurance premium increase for calendar year 2027, and continued progress on sustainability, pension funding, and infrastructure. Both Police and Firefighters' pension funds remain underfunded (approximately 63% and 59% funded respectively as of April 30, 2025), and the Village is contributing above the statutory minimum to accelerate progress toward full funding by 2040.

2026 Village of Northbrook Board Calendar

This document is the official 2026 meeting calendar for the Village of Northbrook's Board of Trustees and all associated commissions and committees. It covers the full calendar year from January 1 through December 31, 2026, with a partial view into January 2027.

The calendar lists all scheduled meeting dates and times for more than 20 boards, commissions, and committees, including the Village Board of Trustees, Plan Commission, Zoning Board of Appeals, and various advisory bodies. It also identifies all Village holidays, office closures, and notable community events such as the Northbrook Grand Prix, Climate Action Day, and the Village's 125th Anniversary celebration on November 18, 2026.

Residents should note that several meetings are canceled around holiday periods — including Village Board meetings in late March (spring break), late November (Thanksgiving), and late December (Christmas). Two commissions — the Rural Fire Protection District Board and the Police Pension Fund Board — are noted as no longer active, having been repealed by Ordinance 2025-86.

FY 2026 Q1 Financial Review – Village of Northbrook

This document presents the first-quarter financial review (through July 31, 2025) for the Village of Northbrook's fiscal year 2026, which began May 1, 2025. It covers the General Fund, Enterprise Funds, Capital Projects Funds, and a comparative overtime report, providing the Village Board and residents with an early-year snapshot of budget performance.

General Fund revenues and expenditures are broadly on track with budget expectations. Total revenues reached $20.3 million (28.8% of the annual budget) while expenditures came in at $13.1 million — only 17.9% of the amended budget — producing a healthy Q1 net surplus of $7.2 million. The apparent property tax shortfall is a timing issue: the second installment of the 2024 tax year bill had not yet been mailed as of mid-October.

Capital activity is also underway: the Infrastructure Capital Projects Fund spent $2.4 million of its $11.7 million budget, while the Facility Capital Projects Fund received $6.17 million in bond proceeds for new facilities and held $17.2 million in liquid investments by July 31. Overtime costs rose modestly year-over-year, driven mainly by the Police Department, while Fire Department overtime declined.

FY 2026 Q1 Financial Summary — Village of Northbrook

This document presents the Village of Northbrook's financial performance for the first quarter of Fiscal Year 2026 (through September 2025). It covers the General Fund, Enterprise Funds, and provides supplemental updates on development activity, construction permitting, and affordable housing progress.

Residents will want to know that the General Fund started the year in strong shape: revenues exceeded expenditures by $7.2 million in Q1, and both revenues and expenses are tracking in line with the annual budget. The General Fund's annual budget projects revenues of $70.4 million against expenditures of $73.5 million, meaning a planned deficit of approximately $2.4 million for the full year — but early results are encouraging. Enterprise Funds (water, sewer, stormwater, senior housing, and parking) are also on track, with combined Q1 revenues of $3.7 million against expenses of $4.0 million.

On the development side, Northbrook saw significant activity in Q1, including approval of a new zoning code, multiple special permits, and ongoing review of a Rivian dealership financial incentive and a Crate & Barrel headquarters daycare. The Village's affordable housing program has collected $900,000 in Demo Tax fees since inception and currently has 48 units under construction.

FY 2026 Q3 Financial Review – Village of Northbrook

This document presents the Village of Northbrook's third-quarter financial review for Fiscal Year 2026, covering activity through January 31, 2026. It includes General Fund revenue and expenditure performance against budget, enterprise fund summaries, capital projects fund activity, and a comparative overtime report through Q3.

Through nine months of the fiscal year, General Fund revenues are tracking at 62.4% of the $70.4 million annual budget, with several categories already exceeding expectations — notably investment income (94%), permits/fees/licenses (93.6%), and bond proceeds (over 100%). Property tax collections are notably low at 47.5% because the first installment of 2025 taxes is not due until April 1, 2026, and bulk collections are expected in Q4. Total General Fund expenditures stand at 63.3% of the amended $76.4 million budget, indicating overall spending is on pace.

Residents should be aware that Finance Department expenditures show a 105.3% rate due to $4.2 million in Board-approved interfund transfers from the audited FY25 surplus, and Legislative shows an overage due to payments to Lakeshore Recycling Systems (LRS) to reduce refuse/recycling/yard waste user fees charged to residents. Enterprise funds and capital project funds are broadly on track, though infrastructure capital spending is running below budget due to project timing and a $3.5 million grant that flows directly to contractors rather than through the Village.

CIP FY 2026–2030 Supplemental Report — Village of Northbrook

This document is the Village of Northbrook's Capital Improvement Plan (CIP) Supplemental Report covering fiscal years 2026 through 2030. It provides year-by-year summaries of planned capital revenues and expenditures across all Village funds, including the General Fund, Motor Fuel Tax (MFT), Infrastructure, Facilities, Water, Sanitary Sewer, Stormwater, and Parking funds. The report also includes a historical summary of prior-year CIP activity for context.

Over the five-year plan, the Village is committing to major investments in public facilities, street reconstruction, water infrastructure, and fleet replacement. The single largest expenditure in FY 2026 is the $31.3 million Facilities fund, dominated by construction of Fire Station 11, the Fire Department Administration building, and the Fleet Maintenance Garage. A new Police Station is actively in the site-selection phase, with an estimated construction cost of $63 million for an 85,773-square-foot building; costs will be incorporated into future CIP updates once a site is chosen.

Total planned capital spending across all funds ranges from approximately $20.8 million (FY 2028) to $60.6 million (FY 2026), with the FY 2026 spike driven almost entirely by bond-financed municipal building projects. Residents should note that bond issuance is the dominant funding mechanism in the early years of the plan, supplemented by water/sewer operating reserves, MFT allotments, and federal/state grants — all of which have implications for future debt service and utility rates.

Vendor Payments FY 2026 Through January 31, 2026

This document is a fiscal-year-to-date vendor payment register for the Village of Northbrook, covering all vendor disbursements from the start of FY2026 through January 31, 2026. It lists every vendor paid by the Village during this period along with the cumulative dollar amount received by each vendor. The document does not break payments out by fund, department, or purpose — it is a raw alphabetical listing of payees and amounts.

The largest single payment category visible in the register is to IPBC (Illinois Public Benefit Consortium, the Village's health insurance pool) at over $5.4 million, and to Amalgamated Bank of Chicago at over $11.1 million, likely reflecting debt service or bond-related transactions. Major capital and infrastructure spending is evident through large payments to contractors such as Veregy Central LLC ($3.05 million, likely an energy efficiency project), Leopardo Companies Inc ($2.39 million), FGM Architects Inc ($1.46 million), and Intergovernmental Risk Management ($1.38 million) for insurance.

Residents will notice significant spending on public safety (Axon, Motorola Solutions, Regional Emergency Dispatch Center, NIPSTA training), road and infrastructure work (Schroeder Asphalt, Berger Excavating, Water Resources Inc), and community social service grants to organizations like Youth Services Glenview/Northbrook, Josselyn Center, and the Hunger Resource Network. This register provides full transparency into who the Village is paying with public funds, though it does not show budget-versus-actual comparisons or fund-level summaries.

Village of Northbrook Five-Year Capital Improvement Plan FY 2026–2030

This document is the Village of Northbrook's Five-Year Capital Improvement Plan (CIP) covering fiscal years FY 2026 through FY 2030 (May 1, 2025 through April 30, 2030). It is a long-range planning and budgeting tool updated annually each fall that identifies anticipated capital needs — infrastructure improvements, vehicle and equipment replacements, and facility projects — across nine separate funding funds. The plan provides detailed project-level information for FY 2026 and progressively less detail for later years, functioning as a roadmap rather than a binding commitment.

The five things Northbrook residents should know: First, total planned capital spending over the five-year period exceeds $155 million across all funds, with FY 2026 alone projected at nearly $60.6 million in spending — primarily driven by a $31.3 million Fleet Facility project and a $9 million water meter replacement program. Second, 28% of the Village's asphalt streets are currently rated in poor or failing condition; the CIP aims to reduce that share to approximately 13% by FY 2030 through aggressive resurfacing and reconstruction programs. Third, major public safety facilities — the Fleet Maintenance Garage, Fire Station 11, and Police Station — are being replaced or significantly renovated, with $43.9 million budgeted in the Facility Capital Projects Fund across FY 2026–2027, financed entirely by bond issuance. Fourth, the Water Fund plans to replace all water meters ($9 million in FY 2026) and undertake $24.3 million in water main replacements over the five years. Fifth, significant investment in bicycle, pedestrian, and streetscape improvements totals over $16 million across the plan period, reflecting the Village's 2018 Bicycle & Pedestrian Plan and 2021 Climate Action Plan commitments.

FY 2026 Adopted Budget — Village of Northbrook, Illinois

The Village of Northbrook's Fiscal Year 2026 Adopted Budget covers the period May 1, 2025 through April 30, 2026. The document was formally adopted at the April 8, 2025 Board of Trustees meeting following a public hearing and a March 11 budget workshop. It encompasses all Village funds — General Fund, Capital Projects, Debt Service, Enterprise, Internal Service, Fiduciary, Special Revenue, and Permanent funds — as well as the independently governed Northbrook Public Library.

Total appropriations across all funds equal approximately $163 million in expenditures after excluding interfund transfers, up from $146.5 million in the FY 2025 Amended Budget. The two largest drivers of that $16.5 million increase are initial construction appropriations for a new Public Works Fleet Maintenance Garage and Fire Station 11 (adding $21.2 million to the Facility Capital Projects Fund and $5.8 million to the Infrastructure Capital Projects Fund), partly offset by a $11.9 million reduction in Water Fund spending compared to FY 2025.

For residents, the most consequential items are: a 5.1% increase in the total Village property tax levy (tax year 2024/FY 2026) to $23.1 million — driven entirely by higher police and fire pension contributions — six new Firefighter/Paramedic hires to staff a rescue unit, $2.35 million in new economic incentive payments (primarily a downtown redevelopment loan to Hometown Coffee), a one-time $2.5 million draw from Health Insurance Fund reserves to help balance the General Fund, and the beginning of major municipal facility replacements for Fire, Police, and Public Works that will shape capital spending for several years ahead.

FY 2026 Comparative Sales Tax Report – Village of Northbrook

This report tracks monthly sales tax collections received by the Village of Northbrook across multiple fiscal years (FY 2022 through FY 2026), allowing year-over-year comparison of one of the Village's most significant general revenue sources. The data reflects collections through April 30, 2026 (the end of FY 2026), and includes the 1% Municipal, 1% Home Rule, and 3% Local Cannabis taxes, as well as a newly implemented 1% Municipal Grocery Tax effective January 1, 2026.

FY 2026 was a notably strong year for sales tax revenue. Gross collections reached $22,015,524 — the highest total in the five-year comparison window — driven in part by the new grocery tax, which added $414,925 in its first partial year. Net of economic incentive payments of $610,410, the Village retained $21,405,114, still a substantial increase over FY 2025's net of $19,735,379. The grocery tax was implemented specifically to offset the state's repeal of the statewide grocery sales tax effective January 1, 2026.

Residents should be aware that starting in FY 2025, economic incentive payments to businesses are now tracked in a separate expense account rather than being netted directly against sales tax revenue, slightly changing how the gross and net figures compare to prior years. The 1% Home Rule portion of collections continues to be split 75% to the General Fund and 25% to the Infrastructure Capital Projects Fund, meaning strong sales tax performance directly benefits both day-to-day operations and long-term capital investment.

Employee Compensation Fiscal Year 2026 — Village of Northbrook

This document is the Village of Northbrook's annual employee compensation report filed pursuant to Illinois Public Act 097-0609 for Fiscal Year 2026, which ends April 30, 2026. It lists estimated total cash compensation for every filled (non-vacant) position across all Village departments, including base salary, clothing allowances, vehicle allowances, and employer-paid health insurance contributions, along with accrued vacation and sick leave entitlements.

Northbrook residents should know that the report covers more than 300 employees across seven major departments: the Village Manager's Office (including Human Resources and Sustainability), Development & Planning Services, Finance, Fire, Information Technology, Police, and Public Works (including Sewer, Stormwater, Water Distribution, and Water Production divisions). The highest-paid positions are department heads and senior public safety staff — the Fire Chief, Police Chief, Public Works Director, and several deputy chiefs each carry total estimated compensation exceeding $210,000 when health insurance is included. The Village Manager's compensation is explicitly excluded from this report and directed to a separate contract document.

Frontline public safety employees — firefighter-paramedics and patrol officers — make up the largest share of listed staff. Firefighter-paramedic base salaries generally range from roughly $93,000 to $126,000, while patrol officer base salaries cluster between $83,000 and $122,000. All figures are estimates; actual compensation may vary, and budgeted vacant positions are not included.

FY 2026 Q3 Financial Summary – Village of Northbrook

This document is the third-quarter financial summary for the Village of Northbrook's fiscal year 2026, covering activity through the first nine months of the fiscal year. It reports on the General Fund, Enterprise Funds (water, sewer, stormwater, senior housing, and parking), and Development & Planning Services activity.

The General Fund shows a year-to-date deficit of $2.2 million, but this figure is largely driven by $4.2 million in board-authorized interfund transfers to the Facility Capital Projects Fund, Stormwater Fund, and pension funds. Stripping out those transfers, the General Fund would actually show a $2.0 million surplus through Q3. Revenues of $44.0 million represent 62.4% of the $70.4 million annual budget, and all expenditure categories are on track or running below their prorated budgets.

Enterprise Funds (water, sewer, stormwater, senior housing, and parking) collectively brought in $13.3 million in revenues (73% of annual budget) against $17.2 million in combined expenses (79% of annual budget) through Q3. The stormwater rate increased by $1.00 per 1,000 gallons effective December 1, 2025, following a rate study. On the development side, the Village approved a new fire station and a new fleet maintenance garage, and the Northbrook Court redevelopment at 1515 Lake Cook Road is actively being pursued.

Moody's Aaa Bond Rating — Village of Northbrook, April 2025

On April 22, 2025, Moody's Ratings assigned its highest possible Aaa rating to the Village of Northbrook's General Obligation Bonds, Series 2025, with an expected par amount of approximately $24 million. Moody's simultaneously affirmed the village's existing Aaa issuer rating and Aaa rating on all outstanding general obligation unlimited tax (GOULT) bonds. Following this issuance, the village will carry just under $122 million in total debt outstanding.

The Aaa rating — Moody's top grade — reflects Northbrook's exceptionally strong economic profile, including a full value per capita of roughly $280,000 and median resident income at 190% of the national figure. Reserves are expected to remain around 60% of revenue over the next two to three years, even as the village draws down capital project fund balances. Moody's noted that long-term liabilities and fixed costs are elevated relative to other Aaa-rated communities, though not enough to affect the rating at this time.

Proceeds from the Series 2025 bonds will fund capital improvements identified in the village's five-year capital improvement plan, including a new fire engine, an ambulance fuel island, fire station and fleet garage projects, water meter replacement, and a water main extension. Residents should know that this borrowing is secured by the village's full faith and credit and an unlimited property tax pledge, meaning debt service is backed by the community's full taxing authority.

FY 2025 Annual Financial Review — Village of Northbrook

This document is the Village of Northbrook's FY 2025 Annual Financial Review, presented October 14, 2025, covering the fiscal year ended April 30, 2025. It provides an audited summary of the General Fund, enterprise funds, capital improvement funds, sales tax performance, overtime costs, and fund balance policy compliance.

Residents should know that the General Fund posted a technical deficit of roughly $300,000 on a straight comparison basis, but after accounting for intentional interfund transfers totaling $5.7 million to capital projects, stormwater, and pension funds, the fund actually ran a surplus of $5.4 million. Year-end reserves remain strong at approximately $26.8 million in the General Fund alone, well above the Village's 40%-of-revenue policy threshold. Sales tax revenues grew meaningfully, and the Village continues to direct surplus reserves toward long-term capital needs such as Fire Station 11, the Police Station, and the Public Works Fleet Maintenance Garage.

Total General Fund revenues came in at nearly $67 million, exceeding the amended budget by about $4.4 million, driven largely by strong sales tax and charges for services. Overtime costs rose approximately 21% Village-wide in FY 2025 compared to FY 2024, led by increases in the Police and Fire Departments. Enterprise funds were generally stable, with the Water Fund generating the largest surplus and the Sanitary Sewer Fund posting a modest deficit.

FY 2025 Annual Financial Summary — Village of Northbrook

This document is the Village of Northbrook's Annual Financial Summary for Fiscal Year 2025, covering the period ending April 30, 2025. It provides residents with a high-level overview of the General Fund's operating results, enterprise fund performance, outstanding general obligation debt, public safety pension plan status, and the Facility Capital Projects Fund established for major infrastructure renovations.

The General Fund posted a strong operating surplus of $4.7 million before transfers, though a net deficit of $300,000 was recorded after $5.7 million in interfund transfers — including $4.0 million to the Facility Capital Projects Fund and $1.0 million to the Stormwater Fund. The unassigned General Fund balance stood at $26.4 million, equal to 46% of revenues, comfortably exceeding the Village Board's 40% policy target. Revenues came in $4.4 million (7.1%) above budget, driven largely by stronger-than-expected sales taxes, state income taxes, and investment income.

Residents should be aware that public safety (Police and Fire) accounts for 69% of General Fund spending, that both public safety pension funds remain significantly underfunded (Police at 62.8%, Fire at 59.0%) against a state-mandated 90% target by 2040, and that the Village retains its top Aaa/AAA bond ratings with $89.7 million in general obligation debt outstanding. A stormwater rate study is planned for FY 2026 in response to the Stormwater Fund's $0.9 million operating loss.

Village of Northbrook Annual Comprehensive Financial Report — Fiscal Year Ended April 30, 2025

This document is the Village of Northbrook's Annual Comprehensive Financial Report (ACFR) for the fiscal year ended April 30, 2025, prepared by the Finance Department and audited by Lauterbach & Amen, LLP, which issued an unmodified ("clean") opinion. It covers all Village funds including the General Fund, debt service and capital projects funds, five enterprise funds (Water, Sanitary Sewer, Stormwater, Senior Housing, and Parking), two internal service funds, and two pension trust funds (Police and Firefighters'). The Northbrook Public Library is included as a discretely presented component unit.

The Village ended the fiscal year in a strong financial position. The General Fund generated an operating surplus of approximately $4.7 million before interfund transfers, driven by higher-than-budgeted sales tax, investment income, ambulance fees, and property taxes, along with savings from position vacancies and timing of capital expenditures. After $5.0 million in transfers out — primarily $4.0 million to the Facility Capital Projects Fund for aging public-safety building replacements and $1.0 million to the Stormwater Fund — the General Fund posted a modest net deficit of $300,000, leaving an ending fund balance of $26.8 million, of which $26.4 million was unassigned. Total governmental fund balances stood at $46.3 million.

Residents should be aware of three ongoing fiscal pressures. First, the Village's two public-safety pension plans remain significantly underfunded at 62.8% (Police) and 59.0% (Firefighters') of actuarial accrued liability, representing a combined net pension liability of approximately $101.9 million. Second, total outstanding general obligation bonded debt was $89.7 million at year-end, and the Village expects to issue substantial new debt over the next two to three years to finance replacement of Fire Station 11, the Police Station, and the Public Works Fleet Maintenance Garage — all more than fifty years old. Third, a June 2025 subsequent event note discloses the issuance of $23.76 million in General Obligation Refunding Bonds of 2025 after the fiscal year close. Despite these pressures, the Village retains its top-tier Aaa/AAA bond ratings from Moody's and S&P.

Management Letter FY 2025 — Village of Northbrook

This document is the Management Letter prepared by the independent audit firm Lauterbach & Amen, LLP for the Village of Northbrook, Illinois, covering the fiscal year ended April 30, 2025. Management letters accompany a formal audit and communicate internal control observations, prior-year recommendation follow-ups, and upcoming accounting standards that will affect the Village's financial reporting.

For FY 2025, the auditors flagged a continuing issue: several Village funds spent more than their adopted budgets, a finding that was also raised in the prior year (FY 2024) and has not yet been fully corrected. Funds over budget include the Debt Service Fund, Self-Insurance Fund, Police Pension Fund, and Firefighters' Pension Fund. Residents should note that overspending pension funds in particular can signal longer-term fiscal pressure if not addressed.

Looking ahead, the Village must implement two new Governmental Accounting Standards Board (GASB) pronouncements — GASB 102 on risk disclosures (effective for the year ending April 30, 2026) and GASB 103 on financial reporting model improvements (effective April 30, 2027). These changes will require additional note disclosures and presentation updates in future financial statements but do not change how the Village collects or spends money.

Village of Northbrook Popular Annual Financial Report FY 2025

This Popular Annual Financial Report (PAFR) summarizes the Village of Northbrook's financial condition for the fiscal year ended April 30, 2025. It is designed to make the Village's finances accessible to residents regardless of financial background, and is derived from the more detailed Annual Comprehensive Financial Report (ACFR). The Village has now earned the Government Finance Officers Association (GFOA) Award for Outstanding Achievement in Popular Annual Financial Reporting for 20 consecutive years.

Northbrook's overall financial position remains strong. Total General Fund revenues reached $67.0 million — $4.4 million (7.1%) above budget — driven by a 17.2% surge in sales tax collections due to new businesses and an expansion of Illinois remote-seller sales tax rules. The General Fund ended the year with a $4.7 million operating surplus before transfers, and Village-wide assets exceeded liabilities by $32.6 million. The Village maintained its AAA/Aaa bond ratings from both S&P and Moody's.

Key items for residents to note: less than 10% of a typical property tax bill goes to the Village, and the 2024 tax levy increased 5% over 2023. Major capital investments are underway, including replacement of aging public safety facilities (Fire Station 11, Police Station, and Fleet Maintenance Garage) and a Village-wide water meter upgrade to digital, remotely read meters. Public safety pension funding ratios — 62.8% for police and 59.0% for fire — remain a long-term fiscal challenge the Village is actively addressing through contributions above state-mandated minimums.

Employee Compensation Report – Village of Northbrook, Fiscal Year 2025

This document is the Village of Northbrook's annual employee compensation disclosure filed pursuant to Illinois Public Act 097-0609 for the fiscal year ending April 30, 2025. It lists every full-time and vacant budgeted position across all Village departments, showing each employee's base salary, clothing allowance, vehicle allowance, health insurance contribution, total estimated cash compensation, and accrued vacation and sick leave entitlements. Amounts are noted as estimated, with actual compensation subject to minor variation.

The report covers eight organizational units: the Administrative Division, Development & Planning Services, Finance Department, Fire Department, Information Technology, Police Department, Public Works Department (including the Sewer, Stormwater, Water Distribution, and Water Production Divisions). The Fire and Police departments represent the largest shares of personnel, with dozens of sworn and civilian positions each carrying significant health insurance costs layered on top of base salaries. Several positions across multiple departments are listed as vacant, reflecting open roles that carry budgeted compensation figures.

Residents should note that total cash compensation — which adds health insurance and allowances to base salary — is often materially higher than salary alone. Department directors and chiefs earn base salaries ranging from roughly $155,000 to over $194,000, while frontline firefighter-paramedics and patrol officers typically earn base salaries in the $90,000–$123,000 range before benefits. The Village Manager's compensation is not listed in this report and is instead referenced separately via the Village Manager's contract.

MAP Patrol/Dispatch Contract 2025–2029

This document is the collective bargaining agreement between the Village of Northbrook, Illinois, and the Metropolitan Alliance of Police (MAP), Chapter #375, covering patrol officers and full-time non-probationary, non-supervisory dispatchers employed in the Northbrook Police Department. The contract runs from May 1, 2025, through April 30, 2029, and governs wages, hours, benefits, working conditions, discipline, and grievance procedures for the bargaining unit.

Residents should be aware that the contract locks in four years of salary increases — 4% in Year 1 (FY2025), 3.75% each in Years 2 and 3, and 4% in Year 4 — bringing a top-step patrol officer's base pay from $124,407 in 2025 to $139,269 by 2028. Officers and dispatchers also receive longevity pay on top of base salary, specialty-assignment differentials (up to 9% for Field Training Officers), and annual fitness and wellness bonuses up to $1,100 per employee. The agreement includes a no-strike guarantee, a structured grievance and arbitration process, and strong civil liability protections — all of which directly affect the cost and quality of police services delivered to Northbrook residents.

Key employment terms include an 18-month probationary period, shift structures of 8, 10, or 12 hours depending on assignment, mandatory quarterly training with overtime compensation, and health insurance contributions rising to 14% of premium costs for both PPO and HMO plans. The Village also commits to implementing a Retirement Healthcare Funding (RHF) plan by January 1, 2026, at no direct Village cost, and maintains civil liability insurance with limits of $500,000 per person and $1,000,000 per incident for sworn officers.

MAP Sergeants Contract 2025–2029 (Village of Northbrook)

This document is the collective bargaining agreement between the Village of Northbrook and Metropolitan Alliance of Police (MAP) Chapter #376, covering all sworn police sergeants employed by the Village. The contract runs from May 1, 2025 through April 30, 2029 and establishes wages, hours, benefits, and working conditions for the sergeant bargaining unit.

Northbrook residents should know that sergeant base salaries will increase over the four-year term, with annual wage increases of 4% in Year 1 (FY2025), 3.75% in Year 2, 3.75% in Year 3, and 4% in Year 4 (FY2028). Starting base pay for a new sergeant rises from approximately $138,951 in May 2025 to $155,550 by May 2028, with additional longevity pay tiers at 5, 7, 10, 15, and 20 years of service. Sergeants who have completed their first year reach a base salary of $150,197 in FY2025.

Beyond salaries, the contract codifies a broad package of benefits including health insurance (employees contribute 14% of PPO or HMO premiums), 120 hours of annual holiday pay, a physical fitness incentive program worth up to $1,900 per fiscal year, a 6% bilingual pay premium, life insurance at 2× annual base salary, a $5,000 retirement notice bonus (through April 30, 2029), and tuition reimbursement. The agreement also establishes firm rules on overtime, scheduling, grievance procedures, and discipline, providing procedural protections for both the Village and its sergeants.

Firefighters Local 1894 Collective Bargaining Agreement 2025–2028

This document is the collective bargaining agreement (CBA) between the Village of Northbrook, Illinois, and the Northbrook Professional Firefighters' Association, IAFF Local 1894, covering the period May 1, 2025, through April 30, 2028. It governs salaries, hours, working conditions, benefits, promotions, discipline, and other employment terms for all full-time Northbrook Fire Department employees below the rank of Captain.

Residents should be aware that the agreement locks in three years of wage increases for firefighters and paramedics, with base pay for a starting firefighter rising from roughly $79,622 in FY2025 to $86,119 by FY2028. The agreement also establishes paramedic pay premiums, longevity pay schedules, a fitness incentive bonus, and a retirement notice incentive—all of which affect the Village's public safety labor costs over the contract term.

Key employment protections and procedures established in this agreement include a no-strike guarantee, a detailed grievance and arbitration process, promotion eligibility and testing requirements for Lieutenant and Captain ranks, and health insurance contribution rates (employees contributing 14% of premiums as of May 1, 2024). The agreement also contains a wage-reopener clause if the Village's share of Local Government Distributive Fund tax revenues falls 20% or more below 2015 levels or if a state property tax freeze is imposed.

Vendor Payments FY 2025 — Village of Northbrook

This document is a fiscal year-to-date vendor payment register for the Village of Northbrook, covering all disbursements made through April 30, 2025. It lists every vendor paid by the Village from the start of FY2025 through that date, along with the cumulative dollar amount paid to each. The report is a transparency disclosure of municipal spending rather than a budget or appropriations document, so it does not contain fund-level totals, levy amounts, or fund balance figures.

The largest single payment category visible in the data is infrastructure and capital construction. Berger Excavating Contractors received over $8.1 million, Water Resources Inc. received over $3.1 million, and Amalgamated Bank of Chicago received over $10.5 million (likely a debt service or bond-related payment). Together these three vendors alone account for roughly $21.7 million in disbursements, signaling significant ongoing capital investment.

Residents will also notice large payments for employee benefits administration (IPBC at ~$7.2 million for health insurance, Midwest Operating Engineers Welfare at ~$851,000), legal and engineering services (Elrod Friedman LLP ~$575,000, FGM Architects ~$682,000, Bowman Consulting ~$446,000), and energy costs (Constellation Energy ~$610,000, Al Warren Oil ~$370,000). Community and social service organizations such as Josselyn Center ($137,500) and Youth Services Glenview/Northbrook ($157,237) also appear, reflecting the Village's social services grant commitments.

S&P Global Ratings: Northbrook Village AAA Bond Rating – April 2025

S&P Global Ratings assigned its top 'AAA' long-term rating to the Village of Northbrook's approximately $24.1 million Series 2025 General Obligation bonds, issued April 22, 2025. At the same time, S&P affirmed the existing 'AAA' rating on all of Northbrook's outstanding GO debt, with a stable outlook. The bonds are secured by the village's unlimited-tax GO pledge and will fund a new fire engine, ambulance fuel island, fire station and fleet garage projects, and water meter replacement and water main extension work.

The rating reflects Northbrook's exceptionally strong local economy — anchored by its position in the Chicago MSA, a robust retail and commercial base, and corporate headquarters including Crate and Barrel (99-year lease) and UL ($40 million campus renovation) — combined with healthy reserves of approximately 51% of general fund revenue as of audited fiscal year 2024 (year-end April 30). Residents should note that recent general fund deficits are intentional: the village has been transferring surplus funds into its capital improvement fund and making supplemental contributions to its underfunded police (59.1%) and firefighters' (56.9%) pension plans, targeting 100% funding by 2040.

The primary concern flagged by S&P is Northbrook's weak debt and pension profile, with net direct debt of approximately $122.8 million and combined net pension liabilities of approximately $114.4 million. The village plans to issue roughly $33 million in additional new-money debt for capital projects over the next few years, which S&P does not expect to materially weaken the overall credit profile given the village's strong financial management practices and consistent revenue growth.

Village of Northbrook FY 2025 Adopted Budget

The Village of Northbrook's Fiscal Year 2025 Adopted Budget covers the period May 1, 2024 through April 30, 2025. Adopted by the Village Board of Trustees on April 9, 2024, the document encompasses all Village funds — from the General Fund and enterprise utilities to capital project funds, pension trusts, and special revenue accounts — and was prepared under the direction of Village Manager Cara Pavlicek and Chief Financial Officer Steve Drazner.

Total budgeted expenditures across all funds reach approximately $139.7 million (gross) or $131.1 million after excluding interfund transfers. The General Fund alone totals $63.1 million in expenditures, a significant jump from $51.2 million in FY2024, largely driven by an accounting reclassification that moved police and fire pension employer contributions ($9.5 million) into their respective operating departments for the first time. The overall property tax levy increased a modest 1% (roughly $217,000), with the entire increase directed to the two public safety pension funds and the Debt Service Fund.

Residents should be aware of several key budget themes: the Village is deliberately drawing down fund reserves in some areas to keep tax and fee increases minimal while continuing to invest in capital infrastructure; both police and fire pension funds remain significantly underfunded (below 58% funded ratio); a new Facility Capital Projects Fund has been established to accumulate reserves for future replacement of Fire Station 11/Administration, the Police Station, and the Public Works Fleet Maintenance Garage; and three new full-time positions were added (Finance Management Analyst, IT Technology Office Specialist, and Police Property Clerk), bringing total FTEs to 294.25.

Village of Northbrook Annual Comprehensive Financial Report — Fiscal Year Ended April 30, 2024

This document is the Village of Northbrook's Annual Comprehensive Financial Report (ACFR) for the fiscal year ended April 30, 2024. Prepared by the Finance Department and audited by Lauterbach & Amen, LLP, it received an unmodified ("clean") opinion — the highest standard available. The report covers all governmental, business-type, fiduciary, and component-unit (Northbrook Public Library) funds, and was submitted to the GFOA for its Certificate of Achievement for Excellence in Financial Reporting.

For residents, the most significant takeaways are: the Village's overall net position improved by roughly $3 million to $28.6 million; the General Fund ended with just over $26 million in unrestricted reserves even after a $5.9 million transfer to the new Facility Capital Projects Fund (earmarked for a future police station, Fire Station 11, and fleet maintenance garage) and a $2 million extra contribution to public-safety pensions. Property taxes and sales taxes together account for roughly 58% of governmental revenues, and the Village holds AAA/Aaa bond ratings from both S&P and Moody's. On the liability side, total outstanding general obligation bonded debt stood at approximately $97.7 million, and the police and firefighters' pension funds remain only 59% and 57% funded respectively — though state law requires the Village to reach 90% funding by 2040.

Village of Northbrook Popular Annual Financial Report FY 2024

This document is the Village of Northbrook's Popular Annual Financial Report (PAFR) for the fiscal year ended April 30, 2024. It provides a resident-friendly summary of the Village's financial health, condensed from the full Annual Comprehensive Financial Report (ACFR). The report covers revenues, expenditures, fund balances, enterprise operations, debt, and capital planning for FY2024, along with highlights from the Village's first-ever citizen satisfaction survey.

Northbrook's overall fiscal position remained strong in FY2024. Total General Fund revenues reached $51.4 million — exceeding budget by $2.5 million — while expenditures of approximately $51.0 million came in $2.9 million below the amended budget, producing a modest operating surplus of $454,000. The Village deliberately transferred $5.9 million of surplus reserves into a Facility Capital Projects Fund dedicated to replacing aging public safety facilities, and contributed an additional $2 million to accelerate reduction of police and fire pension unfunded liabilities.

Key items Northbrook residents should note: the Village accounts for only 8.86 cents of every property tax dollar collected; sales taxes (not property taxes) fund the majority of General Fund operations; total outstanding general obligation debt stands at $97.7 million with AAA/Aaa bond ratings; and pension funding ratios for police and fire remain below 60%, a challenge the Village is actively addressing through above-mandated contributions.

Management Letter FY 2024 — Village of Northbrook

This document is the Management Letter issued by the Village of Northbrook's independent auditors, Lauterbach & Amen, LLP, dated September 13, 2024, covering the fiscal year ended April 30, 2024. Management letters accompany a financial audit and communicate internal control observations, procedural recommendations, and the status of prior-year findings to the Village Board and senior staff. They do not present full financial statements but instead highlight areas for improvement.

Residents should know that the audit identified several funds where actual expenditures exceeded the adopted budget in FY2024, most notably the Police Pension fund (over budget by $530,098) and the Firefighters' Pension fund (over budget by $180,845). A prior-year deficit in the Debt Service fund has been resolved. The Village is also working toward implementing two upcoming GASB accounting standards — Statement No. 100 (Accounting Changes) and Statement No. 101 (Compensated Absences) — both of which take effect for the fiscal year ending April 30, 2025.

On the positive side, the auditors commended the finance department for a well-prepared audit package and noted that no public-private partnership (PPP) or subscription-based IT arrangement (SBITA) reporting issues affected the financial statements. The Village resolved its prior deficit fund balance in the Debt Service fund and closed out two prior GASB compliance recommendations.

Popular Annual Financial Report – Village of Northbrook, FY 2023

This is the 19th edition of Northbrook's Popular Annual Financial Report (PAFR), covering the fiscal year ended April 30, 2023. The report is a plain-language summary drawn from the Village's full Annual Comprehensive Financial Report (ACFR) and is designed to give residents an accessible overview of the Village's financial health, revenues, expenditures, capital debt, and enterprise operations.

For FY 2023, the General Fund posted a $5.9 million operating surplus, driven by revenues that came in 7.8% above budget. The surplus was boosted in part by the second and final $2.24 million installment of federal ARPA funds, which were recorded as lost-revenue replacement. The Village's unassigned General Fund balance stood at approximately $30 million — equal to 56% of General Fund revenues — well above the Board's own 40%-of-revenues reserve policy. Per that policy, $5.9 million will be transferred into the Facility Capital Projects Fund in FY 2024.

Key items residents should be aware of include: property taxes make up less than 20% of General Fund revenues thanks to a diversified revenue base; the Village holds Aaa/AAA bond ratings from Moody's and S&P; water and sewer rates increased effective May 1, 2023 for the first time since FY 2019; and public safety pension funds (Police at 57.6%, Fire at 53.5% funded) remain a long-term fiscal challenge the Village is actively managing.

Village of Northbrook Annual Comprehensive Financial Report — Fiscal Year Ended April 30, 2023

This document is the Village of Northbrook's Annual Comprehensive Financial Report (ACFR) for the fiscal year ended April 30, 2023. It covers all Village funds — governmental, enterprise, internal service, and fiduciary — along with the Northbrook Public Library as a discretely presented component unit. The report received an unmodified ("clean") opinion from independent auditors Lauterbach & Amen, LLP, the highest standard available to a municipality.

The headline financial story for FY2023 is a strong General Fund surplus of approximately $5.9 million, driven partly by the second installment of American Rescue Plan Act (ARPA) funds ($2.2 million) and partly by higher-than-anticipated revenues from income taxes, replacement taxes, business permits, ambulance fees, and investment income, combined with salary savings from position vacancies. Total governmental fund balances grew 13.1%, ending the year at $51.0 million. Village-wide net position rose by roughly $4.9 million to $25.6 million, reversing a multi-year trend of negative net position in governmental activities driven by pension liability accounting under GASB 68.

Residents should be aware of several ongoing challenges. Total outstanding general obligation bonded debt stands at approximately $105.3 million. Public safety pension funding remains a long-term concern, with the Police Pension funded at 57.6% and the Firefighters' Pension at 53.5% of actuarial accrued liability — though state statute requires both plans to reach 90% funding by 2040. The Village plans to revitalize the Northbrook Court area through a tax increment financing district, and is accumulating reserves in the Facility Capital Projects Fund for future Fire Station 11, Police Station, and Public Works Fleet Maintenance Garage projects.

Management Letter FY 2023 — Village of Northbrook

This document is the Management Letter prepared by Lauterbach & Amen, LLP, addressed to the Village President and Board of Trustees of the Village of Northbrook, Illinois, issued September 26, 2023. It accompanies the audit of the Village's financial statements for the fiscal year ended April 30, 2023, and communicates internal control observations, accounting standards on the horizon, and budgetary compliance issues identified during the audit.

Residents should be aware of five items flagged by the auditors. Most are forward-looking accounting standards (GASB 94, 96, 100, and 101) that the Village will need to implement in upcoming fiscal years, covering public-private partnerships, software subscriptions, accounting changes, and employee leave liabilities. More immediately, auditors identified a small deficit fund balance in the Debt Service Fund and a recurring pattern of actual expenditures exceeding budgeted amounts in several funds, including the Stormwater Utility and both pension funds.

On a positive note, auditors commended the finance department for a well-prepared audit package, and the prior-year finding related to GASB 87 (Leases) was resolved without financial statement impact, as the Village has no material leases.

Village of Northbrook Popular Annual Financial Report — Fiscal Year 2017/2018

This document is the 14th edition of the Village of Northbrook's Popular Annual Financial Report (PAFR), covering the fiscal year ended April 30, 2018. It is a condensed, resident-facing summary derived from the Village's full Comprehensive Annual Financial Report (CAFR) and was submitted to the Government Finance Officers Association (GFOA) for its annual award program, having earned the Award of Outstanding Achievement in Popular Annual Financial Reporting for 13 consecutive prior years.

For residents, the most important takeaways are that the General Fund ended the year with an operating deficit of $629,510 — smaller than the prior year's deficit and partially planned — while fund reserves remained healthy at 47% of revenues, well above the Village's own 40% policy floor. Property taxes, which make up only about 9 cents of every property tax dollar collected in Northbrook, increased notably due to rising Police and Fire pension contributions. Total outstanding General Obligation debt stood at approximately $125 million, though more than half is supported by revenue sources other than property taxes (water fees, sales taxes, motor fuel tax, etc.).

The Village's overall net position was $22.2 million as of April 30, 2018, a decline of $10.5 million from the prior year, driven primarily by the pension liability required under GASB Statement No. 68. Key infrastructure investments continued, including bond issuances in FY 2017/18 to fund water, sewer, stormwater, capital equipment, and the acquisition of the Grainger Building on Shermer Road, while the downtown Central Business District streetscape project and Shermer Road bridge replacement moved toward completion.

Village of Northbrook Annual Treasurer's Report – Fiscal Year Ending April 30, 2025

This document is the Village of Northbrook's statutory Annual Treasurer's Report of Cash Receipts and Disbursements, published in the Northbrook Star on October 16, 2025 in compliance with Illinois Compiled Statutes (Chapter 65, Section 5/3.1-35-65). It covers the fiscal year that ended April 30, 2025, and was certified by Village CFO & Treasurer Steven Drazner.

The report presents cash receipts by fund (General Fund, Debt Service, Water, Pension funds, and many others), a consolidated financial summary showing beginning and ending balances across all fund types, total payroll disbursements broken down by salary range, and an itemized list of expenditures to vendors and other payees. The consolidated ending balance across all funds as of April 30, 2025 was approximately $250.4 million, up from $242.3 million at the start of the fiscal year.

Key things Northbrook residents should know: the General Fund collected nearly $67 million in receipts, with sales tax ($12.2 million), state income tax ($6.1 million), corporate property tax ($6.7 million), and ambulance fees ($2.6 million) among the largest sources. Total Village payroll was approximately $38.2 million, with additional payroll-related disbursements (taxes, retirement contributions) of $14.3 million. The two pension funds — Police and Firefighters' — together held over $158 million in fiduciary assets at year-end, buoyed in part by investment gains.

Village Manager Contract – Pavlicek Compensation Adjustments

This document comprises two resolutions adopted by the Village of Northbrook Board of Trustees — Resolution 2024-R-141 (adopted September 24, 2024) and Resolution 2025-R-141 (adopted September 9, 2025) — governing adjustments to the compensation of Village Manager Cara L. Pavlicek. Both resolutions flow from the Employment Agreement originally executed June 22, 2021 and reflect annual performance evaluations conducted by the Board.

For residents, the key facts are: Village Manager Pavlicek received a $23,000 base salary increase effective September 1, 2024, raising her annual salary from $253,000 to $275,000, plus a $30,000 performance bonus paid in installments beginning October 1, 2024. The following year, a further $11,000 (4%) increase brought her salary to $286,000 effective September 1, 2025, again accompanied by a $30,000 bonus beginning October 1, 2025. The 2024 resolution also authorized Pavlicek to purchase IMRF pension service credits for Iowa government work performed between May 1990 and December 1995, requiring her to forfeit her Iowa Public Employee Retirement System (IPERS) benefit. The 2025 resolution additionally authorizes the Village to retain an outside consultant to facilitate future annual performance evaluations.

Both resolutions were approved unanimously by participating trustees (5–0 in 2024; 6–0 in 2025), with Village President Kathryn Ciesla abstaining in both cases as is customary for presiding officers under the applicable procedures.

Village of Northbrook Employee Handbook (Effective January 1, 2024)

This document is the Village of Northbrook's official Employee Handbook, approved by the Village Board of Trustees on December 12, 2023 (Resolution No. 23-209), with one section subsequently amended June 25, 2024 (Resolution No. 24-R-107). It establishes the personnel policies, procedures, and benefits governing all Village employees and supersedes all prior handbooks and personnel memorandums. The handbook is explicitly not a contract of employment and is subject to change at Village discretion.

Northbrook residents should know that the handbook governs how the Village recruits, compensates, disciplines, and separates employees across all departments — including Police and Fire — with union contracts taking precedence where conflicts exist. Key employment terms include an at-will employment relationship, a pay plan approved annually through the budget process, and a robust set of leave benefits including FMLA, bereavement, parental, and military leave. The Village operates under the Illinois council-manager form of government, with the Village Manager serving as the chief administrative officer responsible for implementing all policies herein.

The handbook covers no specific dollar figures for fund balances, tax levies, or capital projects — it is a human resources governance document, not a finance or budget document. Its fiscal relevance lies primarily in compensation structure (pay grades, overtime, compensatory time, longevity pay, and benefit eligibility rules) and in how staffing costs are authorized through the annual budget process.