Finance Committee

AGENDA FINANCE COMMITTEE MEETING August 25, 2025 - 6:00 PM Mundelein Village Hall - Board Room 300 Plaza Circle Mundelein, IL 60060 I. CALL TO ORDER II. ATTENDANCE III. MINUTE APPROVAL A. Motion to approve the Finance Committee Meeting Minutes from June 23, 2025. IV. PUBLIC COMMENTARY V. GROCERY TAX DISCUSSION A. Grocery Tax Options VI. ADJOURNMENT A. Motion to Adjourn the Finance Committee Meeting. The Village of Mundelein, in compliance with the Americans with Disabilities Act, requests that persons with disabilities who require certain accommodations to allow them to observe and/or participate in this meeting, or who have questions about the accessibility of the meeting or facilities, to contact the ADA Coordinator at 847-949-3200 to allow the Village to arrange accommodations for those persons. Page |1 Page 1 of 26 Finance Committee Meeting Minutes June 23, 2025 I. CALL TO ORDER CALL TO ORDER The purpose of this hearing is to review and receive public comment on the proposed Appropriation Ordinance for the fiscal year ending April 30, 2026. II. ATTENDANCE ATTENDANCE Clerk Walsh took the roll call. It indicated as follows: Board Attendance PRESENT: Mayor Pro Tem Schwenk, Trustee Ugaste, Trustee Grieco ABSENT: None Village Attendance PRESENT: Attorney Cahill, Village Administrator Guenther, Finance Director Miller, Fire Chief Lark, Police Chief Seeley, Community Development Director Orenchuk, Public Works and Engineering Director Boeche, Deputy Building Commissioner Gewalt ABSENT: Assistant Village Administrator Monroe, Building Department Director Sellas III. PUBLIC COMMENTARY PUBLIC COMMENTARY None IV. PUBLIC HEARING PUBLIC HEARING A. FY2026 Budget Appropriation Ordinance PUBLIC HEARING A legal notice was published as required by state statute in a newspaper with general circulation in Mundelein (Daily Herald) on June 13, 2025. The draft of the ordinance has been available in the Customer Service Office at the Village Hall for public review. APPROPRIATIONS CORPORATE 46,675.000 SPECIAL PURPOSE 32,282,000 WATER/SEWER 15,848,000 Page 2 of 26  _________ 94,805,000 V. FINANCE CHAIR'S COMMENTS FINANCE CHAIR'S COMMENTS Appropriations are the legal limits for Village Expenditures. For FYE 2025 the amount is $94,805,000. To date, there have been no written comments received by the Village with respect to the proposed ordinance. The prior year total appropriation was $96,880,000. VI. TRUSTEES' COMMENTS TRUSTEES' COMMENTS None. VII. ADJOURNMENT ADJOURNMENT RESULT: Passed [Yes 3, No 0, Abstained 0] MOVER: Trustee Schwenk SECONDER: Trustee Ugaste AYES: Trustee Schwenk, Trustee Ugaste, Trustee Grieco NAYS: None ABSTAIN: None The Finance meeting was adjourned at 7:18 PM. ___________________________________ Village Clerk Page 3 of 26 To: Mayor and Board of Trustees From: Linda Miller, Finance Director For: Finance Committee Meeting of August 25, 2025 Subject: Grocery Tax Options Financial Impact: N/A Attachments: 1. FY26 Grocery Tax Options Background: Annually, the Grocery tax generates approximately $1.1-$1.2 million for the Village. During the Fiscal Year 2025 budget preparation, information was available that the State of Illinois was going to eliminate the State 1% Grocery tax. This change was anticipated to become effective during the State of Illinois' fiscal year budget beginning July 1, 2024. In order to compensate for the Grocery tax loss of revenue anticipated while preparing the Fiscal Year 2025 budget, an ordinance was passed by the Village to raise the Home Rule Sales Tax by .25% effective July 1, 2024. This changed the VIllage of Mundelein Sales Tax Rate from 8.00% to 8.25%. What was not known at that time was that the State would allow municipalities to impose their own Local 1% grocery tax by ordinance. In 2024, the Illinois Legislature voted to repeal the Illinois Grocery Tax with the State's passage of Public Act 103-0781, effective January 1, 2026. However, at the same time, the State also gave municipalities the authority to continue the 1% tax. To continue the tax without a lapse, a municipality must adopt an ordinance that would implement a Local 1% Grocery Tax effective January 1, 2026, and file a copy of that ordinance with the Illinois Department of Revenue before October 1, 2025. While we have been receiving this additional Home Rule Sales tax since October 2024, the additional Home Rule Sales Tax has offset the downward trends in both Sales Tax, Home Rule Sales Tax, Telecom Tax, and Franchise Fees. This decline in revenue is largely due to the increased number of dispensaries in the local area, and the shift of consumer usage of landline phones and cable services. Page 4 of 26 Recommendation: Staff requests Village Board direction regarding the adoption of a 1% municipal grocery tax which would replace the State 1% Grocery Tax which is set to be eliminated effective January 1, 2026. The Village has the options of continuing the tax at the 1% rate at the municipal level or accepting the elimination. Page 5 of 26 GROCERY TAX Presentation to the Village Board August 25, 2025 6:00 PM Village Hall Page 6 of 26  GROCERY TAX TIMELINE 2  03/25/2024 - Board Approved .25% Increase to Home Rule Sales Tax The revenue from the Home Rule Sales Tax increase was to help compensate for lost revenue from the upcoming State Grocery Tax Repeal that was expected to affect the FY25 Budget.  07/01/2024 Home Rule Sales Tax Increase Became Effective Village Total Sales Tax Rate Increased from 8.00% to 8.25%.  08/05/2024 State passed Public Act 103-0781 Public Act 103-0781 eliminates the states 1% grocery tax effective January 1, 2026, and allows municipalities to implement a local grocery tax.  08/26/2024 Village Board Reconsidered Home Rule Sales Tax Increase Board decided to leave rate increase in place.  10/01/2024 Village Began Receiving Home Rule Sales Tax Revenue at Higher Rate  08/25/2025 Village Board to Consider Local Grocery Tax Ordinance  10/01/2025 Ordinance Due for Local Grocery Tax Local Grocery Tax will be effective 01/01/2026 when State Grocery Tax Expires resulting in no lapse of revenue. Page 7 of 26  GROCERY TAX OPTIONS 3 Options to Consider: 1. Eliminate Grocery Tax by taking no action when the State Grocery Tax is repealed on January 1, 2026. 2. Keep Grocery Tax by implementing 1% local grocery tax on January 1, 2026. Page 8 of 26  FACTORS TO CONSIDER 4  Our Grocery Tax Revenue is estimated to be $1.1-$1.2 million dollars annually and will change over time with inflation and consumer spending patterns.  While we are receiving the additional Home Rule Sales tax from the rate increase, Sales and Home Rule tax revenue is showing some decrease due to more dispensaries in the surrounding communities. The Village saw a decrease of Cannibas tax revenue of $600K in FY24 and $400K in FY25. We are continuing to see declines in FY26 but estimate those declines to be less substantial.  The Telecom Tax is trending down due to the decline in landline phones. The Franchise Fees are declining due to the change from cable services to streaming services. A streaming tax is being reviewed as an alternative revenue source for this change in consumer usage. An initial estimate of revenue from a streaming tax is $85K annually.  Most of our surrounding communities have already submitted the ordinance to implement the Local Grocery Tax. (See Reference Materials). Gurnee increased their Home Rule Tax rate by .50% in lieu of the grocery tax and Bartlett increased their Home Rule Sales Tax Rate by .75% to offset the loss of the Grocery Tax and to strengthen their fund balances. Page 9 of 26  GROCERY TAX OPTION 1 5 Option 1 – Eliminate Grocery Tax PROs  Taxpayer will have a slight savings on grocery purchases. A family of four with a monthly grocery budget of $800-$1000 would save $96-$120 annually.  Mundelein grocery stores may see an increase in sales from customers from surrounding areas shopping in our Village to avoid their municipal Grocery tax. CONs  Revenue declines will result in the need to identify other funding sources, increase current charges, or eliminate Village services to replace lost revenue. For example, a Property tax increase to levy $1.2M would be a property tax bill increase of $120 on a $385K home based on the 2024 Tax Year Estimated Assessed Valuation (EAV). Page 10 of 26  GROCERY TAX OPTION 2 6 Option 2 – Implement Local Grocery Tax PROs  No impact to taxpayer since this tax is currently paid.  Tax paid by both residents and nonresidents.  Most surrounding communities will be charging grocery tax.  Revenue increase may lessen need to identify other funding sources, increase current charges, or eliminate Village services. CONS  Taxpayer pays slightly more for grocery purchases. Page 11 of 26  GROCERY TAX 7 NEXT STEPS . . . GROCERY TAX ELIMINATION  No action needed. The State of Illinois repeal of the grocery tax will be effective January 1, 2026.  The Village of Mundelein will begin to see the decrease in revenue from the elimination of the grocery tax in April 2026. GROCERY TAX IMPLEMENTATION  Bring ordinance no later than September 8, 2025 to Board meeting for approval to allow Local Grocery Tax of 1% to be effective January 1, 2026.  The Village of Mundelein will see no interruption in the revenue from the Grocery Tax. Page 12 of 26 8 QUESTIONS Page 13 of 26 9 REFERENCE MATERIALS Page 14 of 26  Locally Imposed Grocery Sales Tax BY I L L I N O I S M U N I C I PA L L E AG U E STA F F April 29, 2025 During the 2024 Spring Legislative Session, the Illinois Municipal For municipalities, both home rule and non-home rule, that League (IML) played an integral role in securing the authority for wish to implement a local grocery sales tax effective on both home rule and non-home rule municipalities to implement January 1, 2026, the first step is to pass an authorizing by ordinance a 1% locally imposed grocery sales tax (without ordinance. IML has developed a model ordinance that can be need for referendum approval) following the elimination of the adopted locally, which is available on our website.1 A certified statewide grocery tax effective January 1, 2026. copy of the ordinance must then be submitted to IDOR, postmarked by October 1, 2025, in order for the tax to be While IML’s preference was to maintain the status quo and for imposed beginning January 1, 2026. This will guarantee no the tax to remain statewide, Public Act 103-0781 repeals the lapse in revenues from this tax. statewide tax on groceries. However, the authority to implement a 1% grocery sales tax locally by ordinance was approved as part The ordinance must be sent to IDOR through MyLocalTax2 or via of the same legislation. USPS, FedEx or UPS (it may not be submitted by email) to: IML advocated for a delayed implementation date of the Aaron Allen, Division Manager statewide grocery tax repeal and the elimination of the Illinois Local Tax Allocation Division 3-500 Department of Revenue’s (IDOR) administrative fees to collect Illinois Department of Revenue and remit the tax, meaning municipalities will see no decrease 101 West Jefferson Street or lapse in grocery tax revenue, if timely in implementing the Springfield, IL 62702 tax locally. (217) 785-7116 IMPLEMENTATION TIMELINE If a municipality chooses to wait to implement a local 1% grocery tax at a later date, please keep in mind that ordinances • Now: Municipalities that wish to implement the local authorizing a local tax must be sent to IDOR and postmarked grocery tax effective on January 1, 2026, should adopt IML’s before April 1 for collection to begin on July 1, or postmarked model ordinance now to ensure timely filing with the Illinois after April 1 but before October 1, for collections to begin Department of Revenue. January 1 of the following year. • Prior to October 1, 2025: A certified copy of an ordinance authorizing the local implementation of a grocery If your municipality does not wish to impose the grocery tax sales tax must be submitted to IDOR, postmarked by locally after the statewide expiration, no action is required and October 1, 2025. the 1% grocery tax will be automatically repealed within your • January 1, 2026: The statewide grocery sales tax expires; jurisdiction on January 1, 2026. only locally imposed grocery sales taxes will remain. IML suggests you consult with your municipal attorney prior to considering the adoption of this model ordinance. More The statewide tax will not be repealed until January 1, 2026; resources are available at iml.org/grocerytax. until then, nothing will change and no action will be necessary by municipalities. However, for those municipalities that wish 1 https://www.iml.org/page. to implement the tax locally on day one, there are important cfm?category=5382 2 https://mytax.illinois.gov/MyLocal- benchmarks to consider. Tax/_/ Scan for Illinois Municipal League | 500 East Capitol Avenue, P.O. Box 5180 | Springfield, IL 62705-5180 | Phone 217.525.1220 | iml.org PDF Version ILLINOIS MUNICIPAL LEAGUE Page 15 of 26  July 31, 2025 Local Grocery Sales Tax Implementation IMPLEMENTATION TIMELINE 374 municipalities in 88 Now: To implement a local grocery sales tax on January 1, 2026, counties have implemented a adopt the Illinois Municipal League’s model ordinance (available local grocery sales tax. via this link) to ensure timely filing with the Illinois Department of Revenue (IDOR). Prior to October 1, 2025: Submit a certified copy of an ordinance authorizing the local implementation of a grocery sales tax to IDOR, postmarked by October 1, 2025. You must submit the ordinance to IDOR through MyLocalTax (available via this link) or via USPS, FedEx or UPS (it may not be submitted by email) to: Aaron Allen, Division Manager Local Tax Allocation Division 3-500 Illinois Department of Revenue 101 West Jefferson Street Springfield, IL 62702 (217) 785-7116 January 1, 2026: The statewide grocery sales tax expires; only locally imposed grocery sales taxes will remain in effect. Please consult with your municipal attorney prior to taking any action to adopt a taxing ordinance. More information is available at iml.org/grocerytax. Municipalities that have implemented a local grocery sales tax (by population)* Municipalities that have implemented a local grocery sales tax >100,000 2 (25.0% of 8 total) (by county)* 50,001 - 100,000 12 (54.5% of 22 total) More than 10 Population Range 15,001 - 50,000 80 (59.7% of 134 total) 5–9 2–4 5,001 - 15,000 89 (53.0% of 168 total) 1 1,001 - 5,000 123 (38.1% of 323 total) 0 ≤1,000 68 (10.6% of 639 total) 0 50 100 150 Number of Municipalities 374 Total (28.9% of all 1,294 municipalities) Scan for *Data as of July 31, 2025. PDF Version Illinois Municipal League | 500 East Capitol Avenue | P.O. Box 5180 | Springfield, IL 62705-5180 | 217.525.1220 | iml.org Page 16 of 26  Illinois Municipalities That Have Adopted Ordinances Implementing the Local Grocery Sales Tax As of 7/31/2025 at 4:30 p.m. Disclaimer: This list of municipalities that have adopted a local grocery sales tax ordinance is based on information received directly from the municipality or confirmed by the Illinois Department of Revenue (IDOR). It is not an official IDOR document and may be incomplete. Some municipalities are listed more than once due to their jurisdiction overlapping multiple counties. The Illinois Municipal League has compiled and posted this information as a resource and will update the list periodically as new information becomes available. Municipality County 1 Albers Clinton 2 Aledo Mercer 3 Algonquin Kane 4 Algonquin McHenry 5 Alsip Cook 6 Altamont Effingham 7 Alton Madison 8 Anna Union 9 Annawan Henry 10 Antioch Lake 11 Arcola Douglas 12 Argenta Macon 13 Arthur Douglas 14 Arthur Moultrie 15 Assumption Christian 16 Athens Menard 17 Atkinson Henry 18 Avon Fulton 19 Bannockburn Lake 20 Barrington Cook 21 Barrington 22 Barrington Hills Cook 23 Barrington Hills Kane 24 Barrington Hills Lake 25 Barrington Hills McHenry 26 Barry Pike 27 Batavia DuPage 28 Batavia Kane 29 Beckemeyer Clinton 30 Bedford Park Cook 31 Beecher Will 32 Beecher City Effingham 33 Belleville St Clair 34 Berwyn Cook 1 Page 17 of 26 35 Bethany Moultrie 36 Blue Island Cook 37 Bluffs Scott 38 Bourbonnais Kankakee 39 Bowen Hancock 40 Breese Clinton 41 Bridgeview Cook 42 Broadview Cook 43 Brookfield Cook 44 Brookport Massac 45 Brownstown Fayette 46 Buffalo Grove Cook 47 Buffalo Grove Lake 48 Bull Valley McHenry 49 Bunker Hill Macoupin 50 Burbank Cook 51 Burlington Kane 52 Bushnell McDonough 53 Calumet Park Cook 54 Campbell Hill Jackson 55 Canton Fulton 56 Carbon Hill Grundy 57 Carbondale Jackson 58 Carlinville Macoupin 59 Carlyle Clinton 60 Carmi White 61 Carpentersville Kane 62 Carrollton Greene 63 Carterville Williamson 64 Caseyville St Clair 65 Central City Marion 66 Centralia Clinton 67 Centralia Jefferson 68 Centralia Marion 69 Centralia Washington 70 Cerro Gordo Piatt 71 Charleston Coles 72 Chatsworth Livingston 73 Chebanse Iroquois 74 Chebanse Kankakee 75 Chester Randolph 76 Chesterfield Macoupin 77 Chicago Heights Cook 78 Chillicothe Peoria 79 Cicero Cook 80 Cissna Park Iroquois 81 Clarendon Hills DuPage 2 Page 18 of 26  82 Clay City Clay 83 Clifton Iroquois 84 Clinton DeWitt 85 Coal Valley Henry 86 Coal Valley Rock Island 87 Cobden Union 88 Coffeen Montgomery 89 Colfax McLean 90 Collinsville Madison 91 Collinsville St Clair 92 Colona Henry 93 Cooksville McLean 94 Cornell Livingston 95 Coulterville Randolph 96 Countryside Cook 97 Crestwood Cook 98 Crete Will 99 Creve Coeur Tazewell 100 Cuba Fulton 101 Danville Vermilion 102 Davis Junction Ogle 103 Decatur Macon 104 Deer Creek Tazewell 105 Deer Creek Woodford 106 Deer Park Cook 107 Deer Park Lake 108 Deerfield Cook 109 Deerfield Lake 110 DeKalb DeKalb 111 DePue Bureau 112 Des Plaines Cook 113 DeSoto Jackson 114 Diamond Grundy 115 Diamond Will 116 Dixon Lee 117 Downers Grove DuPage 118 Dwight Grundy 119 Dwight Livingston 120 Earlville LaSalle 121 East Dundee Cook 122 East Dundee Kane 123 East Moline Rock Island 124 East Peoria Tazewell 125 Edwardsville Madison 126 El Paso McLean 127 El Paso Woodford 128 Elburn Kane 3 Page 19 of 26 129 Eldorado Saline 130 Elizabeth JoDaviess 131 Elizabethtown Hardin 132 Elk Grove Village Cook 133 Elk Grove Village DuPage 134 Erie Whiteside 135 Evergreen Park Cook 136 Fairbury Livingston 137 Fairfield Wayne 138 Fairview Heights St Clair 139 Farmer City DeWitt 140 Fisher Champaign 141 Flossmoor Cook 142 Forest Park Cook 143 Forest View Cook 144 Forrest Livingston 145 Forreston Ogle 146 Forsyth Macon 147 Freeburg St Clair 148 Freeport Stephenson 149 Galva Henry 150 Geneseo Henry 151 Geneva Kane 152 Genoa DeKalb 153 Georgetown Vermilion 154 Gilberts Kane 155 Gilman Iroquois 156 Girard Macoupin 157 Glen Carbon Madison 158 Glen Ellyn DuPage 159 Glencoe Cook 160 Golconda Pope 161 Goodfield Tazewell 162 Goodfield Woodford 163 Grafton Jersey 164 Grand Ridge LaSalle 165 Grandview Sangamon 166 Grayslake Lake 167 Greenup Cumberland 168 Greenview Menard 169 Hainesville Lake 170 Hamel Madison 171 Hampshire Kane 172 Hanover Park Cook 173 Hanover Park DuPage 174 Harrisburg Saline 175 Harvard McHenry 4 Page 20 of 26 176 Harwood Heights Cook 177 Hawthorn Woods Lake 178 Hecker Monroe 179 Hecker St Clair 180 Herrin Williamson 181 Heyworth McLean 182 Hickory Hills Cook 183 Highland Madison 184 Highland Park Lake 185 Highwood Lake 186 Hillsboro Montgomery 187 Hinsdale Cook 188 Hinsdale DuPage 189 Hodgkins Cook 190 Hoffman Estates Cook 191 Homewood Cook 192 Hopkins Park Kankakee 193 Huntley Kane 194 Huntley McHenry 195 Illiopolis Sangamon 196 Ina Jefferson 197 Indian Head Park Cook 198 Island Lake Lake 199 Island Lake McHenry 200 Itasca DuPage 201 Jacksonville Morgan 202 Jerome Sangamon 203 Jerseyville Jersey 204 Johnsburg McHenry 205 Johnston City Williamson 206 Justice Cook 207 Kankakee Kankakee 208 Kewanee Henry 209 Kildeer Lake 210 Ladd Bureau 211 Lake Forest Lake 212 Lake Zurich Lake 213 Lakemoor Lake 214 Lakemoor McHenry 215 Lexington McLean 216 Liberty Adams 217 Libertyville Lake 218 Lincolnshire Lake 219 Lincolnwood Cook 220 Livingston Madison 221 Lombard DuPage 222 Long Grove Lake 5 Page 21 of 26 223 Loves Park Boone 224 Loves Park Winnebago 225 Lovington Moultrie 226 Lyons Cook 227 Machesney Park Winnebago 228 Mackinaw Tazewell 229 Macomb McDonough 230 Macon Macon 231 Mahomet Champaign 232 Mapleton Peoria 233 Marengo McHenry 234 Marion Williamson 235 Markham Cook 236 Martinsville Clark 237 Matteson Cook 238 Matteson Will 239 Mattoon Coles 240 Mazon Grundy 241 McLeansboro Hamilton 242 Mechanicsburg Sangamon 243 Melrose Park Cook 244 Mendota LaSalle 245 Meredosia Morgan 246 Merrionette Park Cook 247 Metamora Woodford 248 Metropolis Massac 249 Midlothian Cook 250 Milan Rock Island 251 Milledgeville Carroll 252 Millstadt St Clair 253 Minooka Grundy 254 Minooka Kendall 255 Minooka Will 256 Mokena Will 257 Moline Rock Island 258 Montgomery Kane 259 Montgomery Kendall 260 Morris Grundy 261 Morrison Whiteside 262 Morrisonville Christian 263 Morton Grove Cook 264 Mount Carroll Carroll 265 Mount Sterling Brown 266 Mount Zion Macon 267 Moweaqua Christian 268 Moweaqua Shelby 269 New Athens St Clair 6 Page 22 of 26 270 New Baden Clinton 271 New Baden St Clair 272 Newton Jasper 273 Niles Cook 274 Noble Richland 275 Nokomis Montgomery 276 Normal McLean 277 Norridge Cook 278 North Aurora Kane 279 North Chicago Lake 280 Oak Forest Cook 281 Oak Lawn Cook 282 Oakbrook Terrace DuPage 283 Odell Livingston 284 Odin Marion 285 Ogden Champaign 286 Okawville Washington 287 Olney Richland 288 Oneida Knox 289 Oregon Ogle 290 Palatine Cook 291 Palos Hills Cook 292 Park City Lake 293 Park Ridge Cook 294 Pekin Peoria 295 Pekin Tazewell 296 Peoria Peoria 297 Peoria Heights Peoria 298 Peoria Heights Tazewell 299 Peoria Heights Woodford 300 Peru LaSalle 301 Petersburg Menard 302 Pinckneyville Perry 303 Pingree Grove Kane 304 Pittsburg Williamson 305 Pittsfield Pike 306 Plainfield Kendall 307 Plainfield Will 308 Pleasant Plains Sangamon 309 Pontiac Livingston 310 Prairie Grove McHenry 311 Princeton Bureau 312 Princeville Peoria 313 Prophetstown Whiteside 314 Prospect Heights Cook 315 Ramsey Fayette 316 Rantoul Champaign 7 Page 23 of 26 317 Rapids City Rock Island 318 Raymond Montgomery 319 Red Bud Randolph 320 Richton Park Cook 321 Ridge Farm Vermilion 322 Ringwood McHenry 323 River Forest Cook 324 River Grove Cook 325 Riverton Sangamon 326 Roanoke Ford 327 Roanoke Woodford 328 Roberts Ford 329 Rock Falls Whiteside 330 Rock Island Rock Island 331 Rockford Ogle 332 Rockford Winnebago 333 Rockton Winnebago 334 Rolling Meadows Cook 335 Romeoville Will 336 Roselle Cook 337 Roselle DuPage 338 Royalton Franklin 339 San Jose Logan 340 San Jose Mason 341 Sandoval Marion 342 Sandwich DeKalb 343 Sandwich Kendall 344 Schaumburg Cook 345 Schaumburg DuPage 346 Schram City Montgomery 347 Seneca Grundy 348 Seneca LaSalle 349 Sesser Franklin 350 Shabbona DeKalb 351 Shawneetown Gallatin 352 Sheridan LaSalle 353 Sherman Sangamon 354 Shiloh St Clair 355 Shorewood Will 356 Silvis Rock Island 357 Smithton St Clair 358 South Barrington Cook 359 South Chicago HeighCook 360 South Elgin Kane 361 South Holland Cook 362 Southern View Sangamon 363 Sparta Randolph 8 Page 24 of 26 364 Spring Grove McHenry 365 Spring Valley Bureau 366 Steeleville Randolph 367 Sterling Whiteside 368 Stickney Cook 369 Stockton JoDaviess 370 Stone Park Cook 371 Streator LaSalle 372 Streator Livingston 373 Sugar Grove Kane 374 Summit Cook 375 Swansea St Clair 376 Sycamore DeKalb 377 Tamaroa Perry 378 Tampico Whiteside 379 Taylorville Christian 380 Third Lake Lake 381 Thomasboro Champaign 382 Tilton Vermilion 383 Tinley Park Cook 384 Tinley Park Will 385 Toulon Stark 386 Tremont Tazewell 387 Trenton Clinton 388 Tuscola Douglas 389 Urbana Champaign 390 Valier Franklin 391 Vernon Hills Lake 392 Vienna Johnson 393 Villa Grove Douglas 394 Volo Lake 395 Warren JoDaviess 396 Warrensburg Macon 397 Warrenville DuPage 398 Washington Tazewell 399 Washington Park St Clair 400 Waterloo Monroe 401 Wenona Marshall 402 Wenonah Montgomery 403 West City Franklin 404 West Dundee Kane 405 West Frankfort Franklin 406 Westchester Cook 407 Westmont DuPage 408 Westville Vermilion 409 Wheaton DuPage 410 Wheeling Cook 9 Page 25 of 26 411 Wheeling Lake 412 Williamsfield Knox 413 Williamsville Sangamon 414 Wilmington Will 415 Wilmington Greene 416 Witt Montgomery 417 Wonder Lake McHenry 418 Wood River Madison 419 Woodridge Cook 420 Woodridge DuPage 421 Woodridge Will 422 Woodson Morgan 423 Woodstock McHenry 424 Worth Cook 425 Wyoming Stark 426 Yates City Knox 427 Yorkville Kendall 428 10 Page 26 of 26